INNOVATION MANAGEMENT AND OPERATIONAL STRATEGIES
Year:2020 | Volume:1 | Issue:2|Papers Count:9

Purpose: The purpose of this paper is to investigate and analyze the information content of DuPont ratios in relation to corporate dividend policy and also seek to answer the question of whether the components of DuPont ratio are significantly related to management decisions in dividend? Methodology: To achieve the answer to the above question, 84 companies in the capital market of Tehran were selected as statistical samples. The data collected in a 10-year period between 2010 and 2019 have been considered and the hypothesis test has been performed by considering the dependent variable of dividend in different forms through Tobit and logit regression analysis. Findings: The results show that the net return on assets (RONA) and its components, ie asset turnover (ATO) and profit margin (PM), in relation to dividend policy in all models except the model of one-year-ahead change in dividend had informational content. Originality/Value: This study showed that managers and analysts could analyze how dividend decisions are made through information content obtained through DuPont ratios.

Purpose: The purpose of this study is to investigate the effect of premature sign-off and Under-reporting of chargeable time on the performance of auditors. Methodology: Future study is a type of survey-applied. A case study was also carried out through questionnaires and random sampling from 115 active auditors in the country in 2019 in virtual and in person. To analyze the findings in the form of four main hypotheses, Structural Equation Modeling was performed using Smart PLS software and a one-sample T-test using SPSS software. Findings: The findings of the research showed that there is a negative and significant relationship between the premature sign-off and Under-reporting of chargeable time and the performance of the auditors and by increasing the premature sign-off and Under-reporting of chargeable time. Also, in the investigated community, the level of premature sign-off good, and the level of Under-reporting of chargeable time is not good. Originality/Value: Regarding the findings, which confirmed the effect of auditors' behavior on their performance, it is necessary to make robust decisions to guide the behavior of auditors to better understand and control the behavior of auditors to better understand and plan.

Purpose: Nowadays firms are successful in making a profit in the satisfaction of our customers in target markets further efforts. Given these facts, consumers will choose goods and services that are more consistent with their needs and expectations. Customer satisfaction is the key topics in the competitive world of today that could provide a boost. In this regard, considering that what may be effective in increasing customer satisfaction, it is important and necessary. Methodology: In the study will be discussed to survey relationship between effective factors on customers' satisfaction dairy products in Golestan Pegah Company. Based on the literature review, features and opinion leaders' dairy industry and offers a model was presented and data were collected through questionnaires. A sample size of 650 subjects were randomly selected among customers Golestan Pegah company and then analyze the data collected from the questionnaires, is done in surface descriptive and inferential statistics using software Spss16 and also confirmatory factor analysis (CFA) and path analysis using software Lisrel8. 8. Findings: The results showed that customer satisfaction is affected by two factors: product quality and service quality; that is, creating high quality products as well as high quality services, leads to customer satisfaction. Originality/Value: In this study, we tried to identify and categorize the factors affecting customer satisfaction about buying dairy products, to determine and prioritize each of these factors using customer feedback. This helps Pegah and other companies producing similar products to consider the most important factors to increase customer satisfaction.

Purpose: The purpose of this paper is to investigate the role and impact of audited quality indicators on the amount of audited earnings corrections. Methodology: To measure the audit quality, three indicators, auditor tenure, auditor size and auditor fees were used. Research hypotheses based on collected data from 128 companies accepted in Tehran Stock Exchange during 2013 to 2018 were tested using combined regression analysis. Findings: The results of the test showed that there is a significant positive relationship between the auditor tenure and auditor industry specialization with audit adjustments to earnings, but there is a negative and meaningless relationship between the auditor fees, auditor size and auditor rate with audit adjustments to earnings. To further analyze, the effect of audit quality on the downward audit adjustments to earnings was also examined. Evidence indicates that there is a significant positive relationship between auditor tenure and auditor industry specialization with downward audit adjustments to earnings and there is a significant negative relationship between auditor size and auditor rate with downward audit adjustments to earnings. Originality/Value: In this research, five indicators of auditor tenure, auditor size, auditor rank, auditor specialization in industry and auditor fee have been used as criteria for audit quality.

Purpose: Although more than four decades have passed since the issue of telecommuting as a new method for organizing work and manpower, but in our country, not much scientific and academic studies have been done in this field. However, in recent years, the implementation of the telecommuting plan has been on the government's agenda, and many government agencies and institutions have been required to implement government directives on telecommuting. The presence of crises such as the outbreak of COVID 19 has also added to the importance of this issue in recent years. Methodology: In this research, the data of teleworkers in the central headquarters of the Ministry of Industry, Mines and Trade were collected through a survey method. Thus, by designing two types of questionnaires for employees and managers, different dimensions of the plan and the consequences of telecommuting in this ministry from two perspectives of managers and employees were examined. Findings: The results showed that information and communication technology is the main component of telecommuting, so without its infrastructure, it is almost impossible to implement this plan. It should be noted that communication infrastructure is not limited to communication tools such as computers and communication lines such as high-speed Internet, and the possibility of access to the organization's internal automation system and employee work card is also part of it. Originality/Value: In this research, the implementation of telecommuting project in the Ministry of Industry, Mines and Trade has been studied from the perspective of managers and employees and the main challenges facing this project have been analyzed and based on this, suggestions for better implementation of this project in Government agencies provided.

Purpose: Challenges associated with changes in the last ten years confirmed the importance of the use of the software by businesses. Today, organizations are viewed differently the cost and quality of software. While the IS organization formally reduce redundant development and engineering costs, the basic nature of the software in a product or service on the evaluation is development process. Thus, organizations are looking for effective software development. Methodology: In this study, Six Sigma methodology is used which focuses on improving the process and reducing variability. Six Sigma projects use one of two DMAIC and DFSS methodologies. Findings: Although the two dominant approaches are available, But if they are participating. One of the solutions containing is CMMI model that is as a framework for improvement in the methods and service delivery. Another option is to use the Six Sigma program to articulate the issues of quality and customer satisfaction. It is necessary to understand whether these attitudes are compatible to use with integrated systems or should be used independently of each other. Originality/Value: This paper addresses the issues of coherence and consistency of these two methodologies and checks their coherence strategies.