• List of Articles Outcome

      • Open Access Article

        1 - Strategies for the development of knowledge-based employment in the country based on the data of the Foundation's method
        Samad Aali
        The purpose of this research is to explore strategies for developing knowledge-based employment in the country. The present research is applied to the research purpose, applied-development, and in terms of the method of research, it is a qualitative and quantitative mix More
        The purpose of this research is to explore strategies for developing knowledge-based employment in the country. The present research is applied to the research purpose, applied-development, and in terms of the method of research, it is a qualitative and quantitative mixture. In the first stage, using the Foundation Data Theory, a conceptual model has been used to explain the strategies for developing knowledge-based employment in the country. In the qualitative section, experts familiar with the issue of developing knowledge-based knowledge formed the statistical sample of research. According to the adequacy of sampling and theoretical saturation, 15 people were selected through purposeful sampling and bullet-shot sampling method. To analyze the data, a three stage, open, axial and selective coding process has been used. In the quantitative part of the research, the statistical population of the study included all the managers and experts of the companies of the students. The statistical sample of the research was based on the recommendations of the use of confirmatory models of 250 people. In order to collect data, a researcher-made questionnaire was used based on the sub-categories and the concepts derived from the qualitative research stage and based on the paradigm model. A confirmatory factor analysis has been used to analyze the data. The results of a small part of the research show that all validation models have been formulated appropriately. Manuscript profile
      • Open Access Article

        2 - An Investigation of Consequentialism and Ethical Conscientiousness with Emphasis on Kant's Theory in the Society of Iranian Certified Accountants and its Impact on Adherence to Auditors' Professional Behavior
        sherly Nematolahi   Mohamadreza Vatanparast
        Morality is a pervasive subject that covers all aspects of human life. Accounting is one of the most organized and disciplined professions in the world, and because of the type and nature of the services it offers, it must have a certain reputation. The continuation of More
        Morality is a pervasive subject that covers all aspects of human life. Accounting is one of the most organized and disciplined professions in the world, and because of the type and nature of the services it offers, it must have a certain reputation. The continuation of this credibility and its validity and reliability depends on the intellectual and practical commitment of the members of the profession to its ethical and ethical standards. One of the fundamental issues in the philosophy of ethics in accounting is the discussion of the standard of ethical action and the evaluation of auditors' voluntary actions ethically. In this context, throughout history, numerous schools of thought and philosophers have emerged, one of which is Kant's moral school and moral consequentialism. In the first step, this research has investigated the place of ethical philosophies in formulating such professional behavior through library method. In the second step, using the survey method, it analyzes the auditors' views. Ethical responsibility and ethical consequence have a significant effect on the level of adherence to auditors' professional conduct. Adhering to two ethical dimensions of ethical duty and ethical consequence can also encourage auditors in the process of conducting ethical boundaries, including ethical duty-making and the result of the work presented in a way that will be relevant and credible to all. And this is related to moral consequentialism. Manuscript profile
      • Open Access Article

        3 - Providing a model for superior value proposition with emphasis on developing a unique marketing strategy for the company using of Grounded theory
        Abolfazi Danaei
        The purpose of the present study is to provide a model for creating the superior value proposition through strategic focus on designing a unique marketing strategy for the company. In this regard, the qualitative method of data theory of the foundation has been used. Th More
        The purpose of the present study is to provide a model for creating the superior value proposition through strategic focus on designing a unique marketing strategy for the company. In this regard, the qualitative method of data theory of the foundation has been used. The statistical population of the present study is marketing professors and marketing activists of packaged food products. The interview method has been used to collect the required information. The results of qualitative data analysis with MAXQDA software show that functional value, value, interactional value and emotional value as the proposed company value, value of use and exchange value as dimensions of perceived customer value, customer satisfaction and loyalty The customer has been identified as the dimensions of the marketing outcomes and ultimately the volume of sales, market share, net profit and return on investment as aspects of the financial implications of the proposed firm's value. In addition, the outputs indicate that the company's proposed value in the number of code count and in terms of generalization and learning in the majority of respondents is a priority, which indicates the importance of this category. Afterwards, the financial, marketing, and perceived value of customers are ranked next. This suggests that in our country, the strategic perspective (value from the perspective of the company) among the food industry managers and marketing professors is more general than the marketing perspective. Manuscript profile
      • Open Access Article

        4 - The phenomenological analysis of conceptual territory of inter-organizational learning
        وجه الله  قربانی زاده حبیب  رودساز mir ali seyed naghavi Hossein Mohammadi
        This article is aimed to analyze the conceptual territory of inter-organizational learning. We made use of semi structured interviews to collect data and phenomenology as research strategy. To analyze the conceptual territory of the phenomenon, we draw a framework chara More
        This article is aimed to analyze the conceptual territory of inter-organizational learning. We made use of semi structured interviews to collect data and phenomenology as research strategy. To analyze the conceptual territory of the phenomenon, we draw a framework characterizing the meaning, specifications, influential variables, outputs and outcomes in order to develop distinct borders. The meaning of the phenomenon is perceived when factors like 1) sharing, optimizing, and localizing, 2) the perception of succession, 3) feedback getting, monitoring, and modifying would take place. Specifications include pathology, planning, and shared organizing; and usage of collective wisdom; influential factors include extension of virtual collaboration, and usage of outdoor experiences; outcomes include convergence and synergy; and developing learning instructing culture, defections include lack of enough budget and facilities, and the need for economic, managerial and social infrastructures. With analyzing the territory of inter-organizational learning phenomenon and developing distinct and exclusive borders, this study adds to the conceptual domain of the phenomenon. Manuscript profile
      • Open Access Article

        5 - Social and cultural Impact Assessment of Sports Complexes: A Case Study of Narmak Sports Complex
        Ma’soumeh  MohaqeqMontazeri
        One of the biggest problems facing cities, especially large ones is inadequate share and distribution of sports facilities due to the size of urban population and insufficient government budget. Construction of Narmak Sports Complex is one of the projects that have been More
        One of the biggest problems facing cities, especially large ones is inadequate share and distribution of sports facilities due to the size of urban population and insufficient government budget. Construction of Narmak Sports Complex is one of the projects that have been implemented with the aim of developing sports and leisure areaaligned with the Comprehensive Master-plan for Tehran City and the Detailed Plan of Region 8. It also aimed to transform a polluted site into a service area.The present study seeks to identify the social and cultural impacts of this project and to estimate the positive and negative outcomes within the project-affected area. This research took a mixed approach combining documentary and field methods, and tools such as observation, in-depth and semi-structured interviews, questionnaires, and focused group discussions were used to collect data.The findings of this study show that besides positive impacts such as increasing sports spaceper capita, eliminating environmental pollution, improving the urban landscape, reducing household costs, reducing perceived public insecurity, enriching leisure activity patterns, etc., this projectalso has negative impacts such as reducing market share of pre-existing sports complexes, causing traffic problems due to lack of parking space and increasing traffic jams in the area. Manuscript profile
      • Open Access Article

        6 - Analysis of antecedents and outcomes of Internet of things in supply chain with interpretive structural modeling based on content analysis approach
        Aminmasoud Bakhshi Movahhed محمدتقی رضوان hadi mokhtari
        Due to increasing competition, it is necessary to focus on new technology in supply chain. Internet of things is one of the most innovative tools. Creation of appropriate factors in order to operationalization internet of things will lead to development of supply chain More
        Due to increasing competition, it is necessary to focus on new technology in supply chain. Internet of things is one of the most innovative tools. Creation of appropriate factors in order to operationalization internet of things will lead to development of supply chain performance. Recognition of determining factors in order to use internet of things and awareness of effective result are essential. The purpose of this research is analysis of antecedents and outcomes of Internet of things in supply chain. This paper is based on mixed research including qualitative and quantitative parts. The statistical population of this paper in qualitative part is internal and external papers and that of quantitative part is university professors and industrial experts. This research based on judgmental sampling method as well as contains 22 articles in qualitative part and 10 persons in quantitative part. Library method is used to collect data in the qualitative part while researcher-made questionnaire is used to collect data in the quantitative part. Content analysis is allocated to qualitative part and interpretive structural modeling is assigned to quantitative part. Finally, the results of content analysis are presented in eight antecedents including cultural capital, financial capital, human capital, mental capital, communication capital, information technology infrastructure, legal facilities and environmental capabilities. Additionally, the seven main outcomes including economic performance, social performance, environmental performance, commercial performance, production and operational performance, office system performance and performance development. The most determining variables in antecedent section is information technology infrastructure and in outcome section is economic performance. Manuscript profile