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The Effect of Knowledge Management on Managers` Performance of Education Office in Regions 1 and 2 of Kermanshah City 克尔曼沙赫市1区和2区教育办公室管理人员绩效的影响
Pub Date : 2020-09-29 DOI: 10.24200/jmas.vol6iss01pp68-74
Elham Kaviani, Kolsum Chehri
Objective: The purpose of this study is to examine the Effect of Knowledge Management on Managers` Performance. Methodology: The population is all directors of Education Office in Regions 1 and 2 of Kermanshah City, whose number is 145 people. The statistical population-based Morgan – Kerjcie (1970), number is 105 people was chosen as a sample. To select the sample, a simple random sampling method was used. Methodology of the study is descriptive. Standardized questionnaire to collect knowledge management processes and the questionnaire Lee was used. Results: To determine the reliability alpha coefficient was calculated as 0.958, which is indicative of the high level of reliability. For data analysis tests by Kolmogorov - Smirnov ,one-sample t-test, multi-regression and Watson – Durbin test by using the software 19 SPSS was used. Conclusion: The results showed that there is the significant and positive effect between Knowledge Management and Managers` Performance in Education Office in Regions 1 and 2 of Kermanshah City.
摘要目的:本研究旨在探讨知识管理对经理人绩效的影响。方法:人口数为克尔曼沙赫市第1区和第2区教育办公室的所有主任,人数为145人。基于统计人口的Morgan - Kerjcie(1970),选取的人数是105人作为样本。样本的选择采用简单的随机抽样方法。本研究采用描述性研究方法。采用标准化问卷收集知识管理流程,并采用李氏问卷。结果:确定信度α系数为0.958,表明信度水平较高。数据分析检验采用Kolmogorov - Smirnov、单样本t检验、多元回归和Watson - Durbin检验,采用19 SPSS软件。结论:克尔曼沙赫市1区和2区教育办公室知识管理对管理者绩效有显著的正向影响。
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引用次数: 0
Identification of Effective Factors on Accountants Motivation and Prioritization of Them by Using Fuzzy TOPSIS 基于模糊TOPSIS的会计动机影响因素识别及排序
Pub Date : 2020-09-29 DOI: 10.24200/jmas.vol8iss1pp38-43
F. Reyhani, Hassan Dehghan Dehnavi
Objective: In the global market, modern organizations are faced with high levels of competition. In the wake of increasing competition in the global market, the survival of many companies that depend on human resources. Methodology: Performance like abilities, knowledge, skills and other abilities plays an important role in the success of the organization. Hence the human resources management system in any organization due to the continuous changes in the environment cannot be a static phenomenon. Subject of motivation of human resources issues that require special attention in the management of organizations. The aim of this study was to identify and rank the factors affecting the motivation of accountants with the first technique (FTOPSIS). in this study was used Herzberg's two-factor theory. The number of factors identified in this study is its 29 that 15 of health agents and 14 were other factors of motivating factors. Results: The results showed that the most important health factors affecting the motivation of accountants was respected and appreciated by management and supervision, the system of payment of salary and fringe benefits and job security. Conclusion: Finally 3 of factors” respect and appreciation from the management and supervision", "pay the salary and fringe benefits" and "compatibility with educational background and skills working jobs" are the highest priority at the motivation of accountants.  
目的:在全球市场中,现代组织面临着高水平的竞争。随着全球市场竞争的加剧,许多公司的生存都依赖于人力资源。方法论:能力、知识、技能和其他能力等绩效在组织的成功中起着重要作用。因此,任何组织的人力资源管理体系都不可能因环境的不断变化而成为一种静态的现象。在组织管理中需要特别注意的人力资源激励问题。本研究的目的是识别和排名影响因素的动机与第一种技术(FTOPSIS)的会计师。本研究采用了赫茨伯格的双因素理论。本研究确定的因素数量为29个,其中15个为健康因素,14个为其他激励因素。结果:影响会计人员工作积极性的最重要健康因素是管理监督、薪酬福利制度和工作保障。结论:最后3个因素“来自管理和监督的尊重和赞赏”、“支付工资和福利”和“与教育背景和工作技能的兼容性”是会计人员动机的最高优先级。
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引用次数: 1
Investigating the relationship between earnings management, information disclosure and information asymmetry in the listed companies in Tehran Stock Exchange 德黑兰证券交易所上市公司盈余管理、信息披露与信息不对称的关系研究
Pub Date : 2020-09-29 DOI: 10.24200/jmas.vol8iss1pp9-14
Ali Maleki Mehr
Objective: Today's companies’ competitive environment in order to attract market capital is forcing managers to provide managed financial statements and this is the cause of information asymmetry in the companies.  Methodology: On the other hand, the disclosure of profit, which takes place as a result the type of attitude and estimating managers, corporate profits and is done in order to attract resources, somehow is led to the creation of asymmetry in the companies information. In this study was to investigating the relationship between these factors with the companies’ information asymmetry in a different approach by using the spearman correlation coefficient. Results: The results showed that the both factors of disclose and earnings management have had a significant relationship with the companies’ information asymmetry.  Conclusion: According to the results, it is evident that there is a significant linear correlation between the level of disclosure, earnings management and information asymmetry. According to the estimated correlations observed that the level of disclosure, there is a significant inverse linear relationship in the error level 0.05 with earnings management and information asymmetry, while the relationship between earnings management and information asymmetry at this level has a direct and significant error.
目的:当今公司的竞争环境,以吸引市场资本是迫使管理者提供管理财务报表,这是在公司信息不对称的原因。方法论:另一方面,利润的披露,这是由于类型的态度和估计管理者,企业的利润和这样做是为了吸引资源,在某种程度上导致了公司信息不对称的创造。本研究采用spearman相关系数,从不同的角度考察这些因素与企业信息不对称的关系。结果:结果表明,披露和盈余管理这两个因素都与公司信息不对称有显著的关系。结论:从结果来看,披露水平、盈余管理和信息不对称之间存在显著的线性相关关系。根据估计的相关性观察,披露水平与盈余管理和信息不对称在误差水平0.05上存在显著的逆线性关系,而盈余管理与信息不对称在该水平上的关系存在直接且显著的误差。
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引用次数: 0
Investigate the Organizational factors affecting staff organizational health of Omidiyeh-Aghajari Oil Company 调查影响奥米迪耶-阿加加里石油公司员工组织健康的组织因素
Pub Date : 2020-09-29 DOI: 10.24200/jmas.vol6iss01pp52-58
Hojat Allah Olya, Bakhteyar Karami
Objective: Organizational health includes the organization's ability to grow and improve constantly. This study aims to explore the organizational health status and identify the factors affecting it, investigated the staff of Omidiyeh-Aghajari Oil Company. Methodology: The research method was survey. Organizational health standard questionnaire and researcher made questionnaire (organizational factors) are research tools. The samples of this study, were all employees of Omidiyeh- Aghajari Oil Company who were 4008 people. Of these, according to Cochran formula 278 employees were selected as sample size. Results: Hypotheses were analyzed using SPSS software. And to prove the hypotheses, Pearson correlation and regression were used. Also to determine the coefficient of determination for each of the independent variables on dependent variables path analysis was used. Hypotheses test showed that there is a significant positive relationship between the variables job security, role clarity, organizational participation and job satisfaction with the dependent variable organizational health. Conclusion: Based on the standard values of beta it can be judged that the variables job satisfaction, role clarity, organizational participation and job security, have respectively the highest to the lowest power to predict organizational health.
目标:组织健康包括组织不断成长和改进的能力。本研究旨在探讨组织健康状况并找出影响组织健康的因素,以奥米迪耶-阿加加里石油公司员工为研究对象。研究方法:采用问卷调查法。组织健康标准问卷和研究者自制的问卷(组织因素)是研究工具。本研究的样本是奥米迪亚-阿加加里石油公司的4008名员工。其中,根据科克伦公式选取278名员工作为样本。结果:采用SPSS软件对假设进行分析。为了证明假设,使用Pearson相关和回归。此外,为了确定每个自变量对因变量路径分析的决定系数。假设检验表明,工作安全感、角色清晰度、组织参与和工作满意度与因变量组织健康之间存在显著正相关。结论:根据beta的标准值,可以判断工作满意度、角色清晰度、组织参与和工作安全感对组织健康的预测力分别为最高和最低。
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引用次数: 0
The Impact of Empirical Marketing on Customer emotions of Foreign Sports Brands selected in Tasikmalaya 实证营销对Tasikmalaya选定国外运动品牌顾客情绪的影响
Pub Date : 2020-09-29 DOI: 10.24200/jmas.vol6iss04pp59-62
D. Purwandari, Mahruzal, A. Fitri, Farida
Introduction & Objective: Nowadays, brands are seeking to retain and attract customers and inevitably offer products to them and use methods that increase their satisfaction. On the other hand, the topic of customer emotions is considered the interested topics of researchers because it can be the factors that may have an impact on sales. According to the newness of the empirical marketing and the lack of sufficient research in this field in Indonesia especially in the field of sports marketing and in order to fill the existing gap, the purpose of the present study is to evaluate empirical marketing on customer emotions and satisfaction of foreign sports brands selected In Tasikmalaya. Methodology: The research population is customers of sport brands in Tasikmalaya and the statistical sample was the customers of four selected brands, Nike, Adidas, Reebok and Puma. Sample numbers 349 were calculated using software and sample size was obtained. Random sampling and research tool were standard questionnaire of Tsaur 2007 and data processing has been performed through PLS software. SPSS22 was used in the descriptive statistic section. Discussion & Conclusion: The results showed that empirical marketing structure affected emotions variable as well as emotions structure affected satisfaction variable at 99% confidence level. So, emotions are one of the cases that accompanied with customer satisfaction in empirical marketing and managers need to take a deeper look at the emotions.
引言与目的:如今,品牌为了留住和吸引顾客,必然会向顾客提供产品,使用提高顾客满意度的方法。另一方面,顾客情绪的话题被认为是研究人员感兴趣的话题,因为它可能是影响销售的因素。鉴于实证营销的新颖性和印尼在这一领域特别是体育营销领域缺乏足够的研究,为了填补现有的空白,本研究的目的是评估实证营销对在Tasikmalaya选定的外国体育品牌的客户情绪和满意度。方法:研究人群为Tasikmalaya的运动品牌客户,统计样本为选定的Nike、Adidas、Reebok和Puma四个品牌的客户。用软件计算样本数349,得到样本量。随机抽样,研究工具为Tsaur 2007标准问卷,数据处理采用PLS软件。描述性统计部分采用SPSS22。讨论与结论:在99%的置信水平上,实证营销结构影响情绪变量,情绪结构影响满意度变量。因此,情绪是实证营销中伴随顾客满意的一种情况,管理者需要对情绪进行更深入的研究。
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引用次数: 0
The Relationship between Quality of Service Providing Software Systems and User Satisfaction 软件系统服务质量与用户满意度的关系
Pub Date : 2020-09-29 DOI: 10.24200/jmas.vol6iss04pp19-23
Zahra MaeboodMojdehi, A. Nasiripour, P. Raeissi
Objective: In the much complex and dynamic system of health, the smallest difference in services leads to increase in customer demand. Medical centers and hospitals need to expand internet and Application Service Providing (ASP) and to convert that in to a competitive, long-lasting choice. The present study was carried out with the aim of determining the relationship between the quality of service providing software systems and customer satisfaction in selected hospitals of Tehran University of Medical Sciences using similar hospital information systems. Methodology: This research is a correlation, descriptive analysis. The statistical group includes employees in the hospital revenue and clearance unit and the study was carried out through census and using questionnaire. To analyze the data, SPSS software was used and in addition to descriptive statistics of: tables, frequency distribution percentage and average, inferential statistics like KS and Pearson tests were used. Results: With a 95% confidence level one can conclude from this study that there is a meaningful relationship between the quality of service providing software programs with customer satisfaction in the selected hospitals of Tehran University of Medical Sciences. Also, the results showed that the intensity of the relationship between satisfaction and other variables of system quality, service quality and information quality is 0.734, 0.721 and 0.521 respectively (P<.05). Conclusion: Although all variables have positive and meaningful relationship with customer satisfaction, their average is less than moderate limit so the managers in the field of health are advised to consider these issues in their management methods.
目的:在非常复杂和动态的健康系统中,最小的服务差异导致客户需求的增加。医疗中心和医院需要扩展互联网和应用程序服务提供(ASP),并将其转化为具有竞争力的长期选择。本研究的目的是确定服务质量之间的关系,提供软件系统和客户满意度在选定的医院德黑兰医科大学使用类似的医院信息系统。研究方法:本研究采用相关性、描述性分析。统计组为医院收入和清查部门的员工,采用普查和问卷调查的方式进行研究。数据分析采用SPSS软件,除表、频率分布百分比、平均值等描述性统计外,还采用KS检验、Pearson检验等推理统计。结果:在95%的置信水平上,我们可以得出结论,在德黑兰医科大学选定的医院中,提供软件程序的服务质量与客户满意度之间存在有意义的关系。结果表明,满意度与系统质量、服务质量、信息质量等变量的关系强度分别为0.734、0.721、0.521 (P< 0.05)。结论:虽然各变量与顾客满意度存在正相关关系,但其平均值均小于中等限度,建议卫生管理人员在管理方法中考虑这些问题。
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引用次数: 0
Performance measurement and accountability in government 政府绩效评估和问责制
Pub Date : 2020-09-29 DOI: 10.24200/jmas.vol6iss03pp17-21
Mohammad Bagher Farahdost, P. Saeedi
Objective: Performance examination (measurement) of the public-sector organizations and its accuracy plays a significant role in their achievements once the performance examinations is inappropriate, then the achieved goals or behaviors are un suitable inevitably. The examinations system has been many years prevalent in the public sector among most of the developed as well as some developing countries. Some states introduce performance examination and reportage as the accountability technology. Methodology: The rhetorical analyses acknowledge that the performance examination call be determined in another way. Results: In the performance measurement, if we analyze the state account ability properly as the account ability technique. We will observe that instead of being effective, measuring performance can be more misleading which separates the people and government in the communication of people with the state processes. Conclusion: Introduction of the commitment accounting in the government provides the possibility of the perorcement measurement of the program through presenting the details of the cost price of the programs the possibility of the financial status evaluation through showing the all resources and commitments.
目的:公共部门组织的绩效考核(测量)及其准确性对其绩效成就起着重要的作用,一旦绩效考核不恰当,那么所达到的目标或行为就必然不合适。考试制度已经在大多数发达国家和一些发展中国家的公共部门盛行多年。一些州引入绩效考核和报告文学作为问责技术。方法论:修辞学分析承认,绩效考核可以用另一种方式确定。结果:在绩效测评中,如果将国家会计能力作为会计能力技术加以恰当的分析。我们将观察到,衡量绩效不是有效的,而是更容易误导,在人民与国家过程的沟通中,将人民和政府分开。结论:承诺会计在政府中的引入,通过展示项目成本价格的细节提供了项目绩效衡量的可能性,通过展示所有资源和承诺提供了财务状况评估的可能性。
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引用次数: 0
Investigating the management efficiency of date growers with data envelopment analysis approach in environmental zones 利用数据包络分析方法对环境区枣农管理效率进行调查
Pub Date : 2020-09-29 DOI: 10.24200/jmas.vol6iss02pp58-63
D. Tkachenko
Regarding the limitations of date production factors in the rivers, it is necessary to be carried out an optimal management on the production of this product and the use of production inputs. The main purpose of the present study is to identify the factors affecting the management of palm trees by using regression analysis and then to calculate the efficiency of constant returns to scale and variable returns to scale with the approach of minimizing input and maximizing output of management of date growers by separating cities of this region (Including 4 cities) using data envelopment analysis method. According to the limited statistical population, 200 date growers were selected from city, 50 date growers from each city. Data collection tool was a questionnaire which was designed as a Likert scale and its face and content validity was confirmed by relevant professors and experts. The results showed that the management efficiency of date growers in all cities in the region was acceptable. In comparison to cities, Rabi and Shirin Shahr have the most efficient and inefficient management of palm trees, respectively. Average efficiency with constant scale, efficiency with variable scale with input minimization and output maximization for Rabi city has been obtained 100%, 100% and 100% respectively and for Shirin city obtained 97.56%, 98.69% and 98.04%, respectively. The cities of Kut Abdulah and Kanaan have almost equal efficiency.
鉴于河流中枣生产要素的局限性,有必要对该产品的生产和生产投入的使用进行优化管理。本研究的主要目的是通过回归分析找出影响棕榈树经营的因素,然后通过数据包络分析方法对该地区(包括4个城市)的城市进行分离,以枣农经营投入最小化、产出最大化的方法计算恒定规模收益和可变规模收益的效率。根据有限的统计人口,从城市中选取200名枣种植者,每个城市50名枣种植者。数据收集工具为问卷,采用李克特量表设计,其面效度和内容效度由相关教授和专家确认。结果表明,区域内各城市枣种植户的管理效率尚可。与城市相比,拉比和希林沙赫尔的棕榈树管理效率最高,效率最低。在投入最小和产出最大化条件下,腊比市等规模、变规模的平均效率分别达到100%、100%和100%,石林市分别达到97.56%、98.69%和98.04%。库特阿卜杜拉市和卡纳南市的效率几乎相等。
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引用次数: 0
To evaluate the effectiveness of cloud computing in hospital 目的:评价云计算在医院的应用效果
Pub Date : 2020-09-29 DOI: 10.24200/jmas.vol7iss04pp29-33
Rezvane Sali, S. Sali, F. Pourrezagholi
Objective: Today, Growth, expansion, increased network speed and large-scale epidemic during recent years has been a shift in various aspects of human life, and the impact of advances in technology on the sciences, arts and business leads to emergence of new areas such as e-Government, e-Learning and e-Health. Methodology: The importance of knowledge and information in one hand and very high volume growth and the need to constantly update on the other hand leads to create new tools and solutions for processing and access to information. Networks development and their functionality enhancement has a significant role in advance of this field. One of the new emerging ways is cloud computing system. Cloud computing as a new IT infrastructure and new web solutions could have significant benefits in providing electronic medical services. The use of this technology in e-health needs to consider several factors. The main objective of this study is to identify and rank the effective factors on the adoption of cloud computing in e-health. In this thesis, a model based on cloud computing is designed to integrate patient`s information and makes them available for patients and doctors. Results: This comprehensive system significantly reduces processing time and service to the patient and also the display of patient records, including all the problems and diseases such as cardiovascular problems, allergies, lack of vitamins, etc., quality of care and also reduces the risk of diagnostic errors.  Conclusion: In This system by using an intelligent module which protects evaluation and selection of proper emergency helps to patients and store patient`s information record by contacting cloud in common storage space. Using this model, we can divide the space between the patient and doctor, and doctor become responsible from the beginning up to end of complete recovery.
目标:今天,近年来的增长、扩展、网络速度的提高和大规模流行已成为人类生活各个方面的变化,技术进步对科学、艺术和商业的影响导致电子政务、电子学习和电子保健等新领域的出现。方法论:一方面是知识和信息的重要性,另一方面是非常高的数量增长和不断更新的需求,这导致了为处理和获取信息创造新的工具和解决方案。网络的发展及其功能的增强对这一领域的发展具有重要的推动作用。其中一种新兴的方式是云计算系统。云计算作为一种新的IT基础设施和新的网络解决方案,可以在提供电子医疗服务方面带来重大好处。在电子保健中使用这种技术需要考虑几个因素。本研究的主要目的是确定并排名在电子卫生采用云计算的有效因素。本文设计了一个基于云计算的模型,将患者的信息进行整合,使患者和医生都能获得这些信息。结果:该综合系统显著减少了对患者的处理时间和服务,以及患者记录的显示,包括所有问题和疾病,如心血管问题、过敏、缺乏维生素等,提高了护理质量,也降低了诊断错误的风险。结论:本系统采用智能模块对患者进行评估和选择适当的急救帮助,并在公共存储空间中通过联系云存储患者信息记录。使用这个模型,我们可以划分病人和医生之间的空间,医生负责从开始到结束的完全康复。
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引用次数: 0
Offering a model based on the TAM for mobile banking reception in Iran 提供了一个基于TAM的伊朗移动银行接收模型
Pub Date : 2020-09-29 DOI: 10.24200/jmas.vol7iss3pp25-29
Mostafa Hadigol, A. Kolobandy
Objective: Nowadays the impact of information technology in different sectors of society including banking, is inevitable. By increasing access to smart phones, using mobile banking as one of the new electronic banking services, is expanding. Methodology: While adoption of mobile banking services has accelerated in many parts of the world, customers in Iran pay little attention to these services, and despite of the availability, isn't used properly. Results: Researches about influencing factors of users' decision to adopt technology shows that the success of an investment in information technology field depends on the user's tendency level in using it. In recent decades, according to the advancement of information technology and its users, several models in the field of technology adoption emerged that each of these models have different functions in different areas. Conclusion: In this article, first we review these models then, we survey the factors influencing on the adoption of mobile banking in Iran and finally, we offer a model for the development of mobile banking reception in Iran, according to TAM model.
目的:如今,信息技术对包括银行业在内的社会各个领域的影响是不可避免的。随着智能手机的普及,手机银行作为一种新型的电子银行服务正在不断扩大。方法:虽然移动银行服务在世界上许多地方的采用都在加速,但伊朗的客户很少关注这些服务,尽管有可用性,但并没有正确使用这些服务。结果:对用户采用技术决策影响因素的研究表明,信息技术领域投资的成功取决于用户使用该技术的倾向程度。近几十年来,根据信息技术及其用户的进步,出现了技术采用领域的几种模式,每种模式在不同领域具有不同的功能。结论:在本文中,我们首先回顾了这些模型,然后调查了影响伊朗采用移动银行的因素,最后,我们根据TAM模型为伊朗的移动银行接收发展提供了一个模型。
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引用次数: 0
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Journal of Management and Accounting Studies
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