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مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Issue Info: 
  • Year: 

    2025
  • Volume: 

    3
  • Issue: 

    1
  • Pages: 

    1-14
Measures: 
  • Citations: 

    0
  • Views: 

    6
  • Downloads: 

    0
Abstract: 

The purpose of this research is to evaluate the effects of climate change shocks and economic complexity on economic growth, using the panel vector auto-regression model. In this research, the average temperature data and ECI (Economic Complexity Index), which is an indicator of technological progress (Mohammad Mahdi Ahmadian Divkhti et al., 2017), were used for MENA countries in 1995 to 2015. According to the analysis of variance decomposition of economic growth, we found that only 5% of changes in economic growth are related to climate change. So it can be resulted that the effect of climate change on economic growth is limited, but this effect is positive and significant. The effect of climate change shock (temperature changes) on the economic complexity index, according to the results of shock response functions is as follows: with the shock of temperature changes, the response of the economic complexity index is very high, positive and significant.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

Izadi Alireza | Babadi Amin

Issue Info: 
  • Year: 

    2025
  • Volume: 

    3
  • Issue: 

    1
  • Pages: 

    15-24
Measures: 
  • Citations: 

    0
  • Views: 

    5
  • Downloads: 

    0
Abstract: 

This study aims to evaluate the organizational performance of the educational chain of Astan Quds Razavi using the EFQM (European Foundation for Quality Management) Excellence Model. The research was conducted between 2022 and 2023 across three educational centers affiliated with Astan Quds Razavi. The statistical population of this study includes a number of heads of educational centers, deputies, managers, and experts from these institutions. The required data for analyzing the research questions were collected through a standardized questionnaire. The findings indicate that the results are significantly influenced by the Enablers dimension. Given that the level of excellence or progress in the Enablers is partial, the overall excellence of the results has also been affected by this limited advancement, leading to a decline.On the other hand, within the learning and performance improvement cycle, the Enablers dimension can be enhanced through feedback received from the Results dimension. Therefore, the educational centers of Astan Quds Razavi can focus on key areas such as comprehensive indicator development, performance monitoring and measurement, and improvement initiatives based on the Results criteria. By providing relevant performance feedback, these centers can facilitate the appropriate enhancement of Enablers, thereby completing the learning and improvement cycle.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2025
  • Volume: 

    3
  • Issue: 

    1
  • Pages: 

    25-37
Measures: 
  • Citations: 

    0
  • Views: 

    6
  • Downloads: 

    0
Abstract: 

Electronic banking services, which are closely related to information and communication technology, are among the most important factors in creating a competitive advantage for banks in attracting customers. Therefore, in order to strengthen the satisfaction of customers from their social responsibility, they have moved towards green banking by using financial technology. The current research has studied the effect of financial technology (Fintech) on the electronic satisfaction of customers with the mediation of green banking. - Correlation has been a survey. The research tool is standard questionnaires. In order to analyze the data, structural equation modeling with Smart PLS software was used. The results of the data analysis have indicated the significance of the effect of the variables on each other with different intensity; So that the human indicators of financial technology have a relatively weak effect on the electronic satisfaction of customers, and green banking has played a partial mediating role in that effect.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2025
  • Volume: 

    3
  • Issue: 

    1
  • Pages: 

    38-49
Measures: 
  • Citations: 

    0
  • Views: 

    2
  • Downloads: 

    0
Abstract: 

The formation of professional ethics is under the influence of factors such as the hidden curriculum and the modifier of passion, which can be transmitted implicitly and unintentionally through structures, organizational culture, and interactions. Therefore, the present study was conducted with the aim of investigating the relationship between hidden curriculum and professional ethics with regard to the role of the moderator of professional interest in interns of Mashhad University of Medical Sciences. The research community of this study are the medical interns of Mashhad Medical School in 1402. The sample size was determined to be 180 people. The research results showed that there is a relationship between the hidden curriculum and professional ethics in the interns of Mashhad University of Medical Sciences, and the moderation of professional interest is effective in the relationship between the hidden curriculum and professional ethics in the interns of Mashhad University of Medical Sciences. According to the results, it seems that the hidden curriculum can have positive and negative effects in different scientific, educational and functional dimensions. Therefore, it is necessary to pay attention to the hidden aspects of the curriculum in addition to paying attention to its formal dimension, and it can be said that it is given priority in valuing and paying attention.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2025
  • Volume: 

    3
  • Issue: 

    1
  • Pages: 

    50-66
Measures: 
  • Citations: 

    0
  • Views: 

    7
  • Downloads: 

    0
Abstract: 

AbstractThe purpose of this research is to investigate the role of individual and organizational ethics factors in explaining the ethical behavior of certified accountants, in order to provide a new model of ethical decision-making behavior in accounting. The statistical population of this research is made up of independent certified accountants working in audit institutions that are members of iranian association of certified public accountants. The methodology of this research is descriptive, survey and applied in terms of purpose; And the data collection tool was based on a standard questionnaire. The analysis of findings based on correlation tests and structural equation modeling indicates that among the factors of moral ideology, relativism has a significant relationship on the ethical behavior of certified accountants; Also, the structures that professionalism constructions (except formal commitment and independence) have a significant relationship on the ethical behavior of accountants. Perception of the ethical climate of auditing firms is also significant on the ethical behavior of accountants. The identified factors affecting the ethical behavior of working official accountants can be used for policy making in the formulation of regulations as well as educational systems and methods and can also be used to strengthen the ethical climate of auditing firms as a required aspect for the ethical behavior of accountants.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2025
  • Volume: 

    3
  • Issue: 

    1
  • Pages: 

    67-78
Measures: 
  • Citations: 

    0
  • Views: 

    2
  • Downloads: 

    0
Abstract: 

In today's era, capable human resources are considered an important, main capital and a competitive advantage for any group and organization, therefore, the present study aims to investigate the effect of three factors of job dedication, perceived organizational support, and happiness on performance in a statistical population of personnel. It is designed by the organizations of Mashhad Municipality. For this study, which is an applied, descriptive-survey research, the minimum sample size is 108 people based on Cochran's sample size formula. Descriptive statistics such as frequencies and percentages have been investigated and analyzed using computers and statistical package software for social sciences, and inferential statistics using Imus software and confirmatory factor analysis and structural modeling, and also checking reliability. And to ensure the fit of the research model, the effect of all three variables of job dedication, perceived organizational support and happiness on performance was confirmed. Also, while there is a significant relationship between job dedication and perceived organizational support, the mediating role of happiness between these two variables with performance was confirmed.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2025
  • Volume: 

    3
  • Issue: 

    1
  • Pages: 

    79-94
Measures: 
  • Citations: 

    0
  • Views: 

    4
  • Downloads: 

    0
Abstract: 

The purpose of this research was to investigate the effect of servant leadership style and its four dimensions on the well-being of bank branch line employees in Sepeh Bank branches in Tehran; which is used from the researcher-made model. Based on the research conceptual model, servant leadership style and its four dimensions can affect the well-being of bank branch employees. Patterson's research (2003) was used for the dimensions of servant leadership, which are four dimensions: humility, kindness, trustworthiness, and service. In order to investigate the research, a sample including 220 people was randomly distributed to a sample of bank branch employees. The data collection tool was a standard questionnaire with 50 questions whose validity and reliability were confirmed and distributed among the statistical population. Data analysis was done using descriptive statistics and inferential statistics. At the level of descriptive statistics, indicators such as abundance and percentage of abundance; At the level of inferential statistics, correlation methods, structural equation models, and path analysis have been performed; For this purpose, spss and laser software were used. Based on the results of the research, it was determined that servant leadership has a positive effect on the well-being of employees, and the more managers use servant leadership in their management style, the more well-being of employees in bank branches increases. Also, all four dimensions of servant leadership, humility, kindness, trustworthiness, and service, had a positive effect on employees' well-being separately, among which service had the greatest effect with a path coefficient of 0.79. (p<0.05).

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

Imani Karim | Ameri Ali

Issue Info: 
  • Year: 

    2025
  • Volume: 

    3
  • Issue: 

    1
  • Pages: 

    95-108
Measures: 
  • Citations: 

    0
  • Views: 

    3
  • Downloads: 

    0
Abstract: 

The aim of this study is to investigate the relationship between the level of corporate ownership (institutional, family and government ownership) and the company's tax planning practices. To achieve this goal, companies listed on the Tehran Stock Exchange between 2017 and 2022 were examined and hypotheses were tested using the ordinary least squares regression model. The findings showed that there is no significant relationship between the level of family ownership and companies' involvement in tax planning practices. In addition, there is a significant and inverse relationship between institutional ownership and tax planning. Finally, there is a significant and inverse relationship between government ownership and tax planning. Accordingly, as the level of institutional ownership and government ownership increases, the level of company involvement in tax planning decreases. The findings of this study can help external stakeholders to also consider the level of ownership of company shareholders. Because the level of institutional and government ownership has a significant relationship with reducing tax planning.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

Vahhabzadh Amin

Issue Info: 
  • Year: 

    2025
  • Volume: 

    3
  • Issue: 

    1
  • Pages: 

    109-125
Measures: 
  • Citations: 

    0
  • Views: 

    7
  • Downloads: 

    0
Abstract: 

The relationship between earnings quality and corporate sustainability disclosure is an important research issue. Because the quality of earnings is considered as an important characteristic of the company that benefits investors and can reduce unethical earnings management. The main purpose of this research is to investigate the relationship between corporate sustainability disclosure and the quality of intrinsic and optional profit. The method of this research, in terms of classification based on the goal, is of the basic research type. Also, the current research is a correlational research in terms of method and nature In all statistical techniques, Eviuz version 12 software and Excel are used. The time frame of the research includes 12 consecutive years from 1390 to 1401, and the investigation of research hypotheses is done using the real data of these years. The statistical population includes companies that are members of the Tehran Stock Exchange. To test the hypotheses of this research and determine the relationship between independent and dependent variables, econometric models have been used and the relevant hypotheses have been investigated using the panel multivariate regression method. The results of the research showed that the disclosure of the company's sustainability has a positive and significant effect on the quality of intrinsic profit. The disclosure of the sustainability of the company has an inverse and significant effect on the quality of optional profit.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2025
  • Volume: 

    3
  • Issue: 

    1
  • Pages: 

    126-140
Measures: 
  • Citations: 

    0
  • Views: 

    2
  • Downloads: 

    0
Abstract: 

This study aimed to investigate the mediating role of mental health in the relationship between mindfulness and burnout in special schools teachers. The study is fundamental in terms of purpose and is classified as correlational research in terms of method. The study population includes all first and second grade teachers in special schools in Mashhad, 90 of whom were selected by random sampling method based on the number of model parameters. The tools used to collect data are Maslach's burnout questionnaire, Bauer et al.'s five-factor mindfulness questionnaire, and Goldberg's general health questionnaire. Descriptive and inferential statistical methods including structural equation modeling and Pearson's correlation coefficient were used to test the hypotheses. The findings of the study showed that the path coefficient for the relationship between mindfulness and teacher burnout is significant, meaning that mindfulness is inversely related to burnout. According to the path coefficient, the relationship between mental health and teacher mindfulness is significant, and mental health is directly related to mindfulness. The relationship between mental health and teacher burnout is also significant, meaning that mental health is directly related to burnout. Finally, the relationship between mindfulness and teacher burnout was also confirmed through the mediation of mental health. As a result, teachers with burnout had lower mental health and mindfulness, and teachers with more mindfulness had better mental health and less burnout. These findings confirm the theoretical discussions presented in the field in question, and mindfulness and mental health are factors affecting teacher burnout in exceptional schools.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2025
  • Volume: 

    3
  • Issue: 

    1
  • Pages: 

    141-157
Measures: 
  • Citations: 

    0
  • Views: 

    11
  • Downloads: 

    0
Abstract: 

One of the prominent strategies of relational marketing is that it has positive consequences. This research has been conducted with the aim of investigating the impact of relational marketing on customer trust, considering the mediating role of barriers to change. The research is descriptive-survey in terms of applied purpose and in terms of method. The statistical population of this research was the customers of Shahr Bank branches in Mashhad. The sample size was determined based on Cochran's formula, 384 people were selected by non-probability method. The tool of data collection was a standard questionnaire, the validity of which was confirmed by the method of confirmatory factor analysis and the reliability of Cronbach's alpha method and the combined reliability coefficient. Structural equation modeling by SmartPLS3 software was used to check the hypotheses. Research results show that relational marketing increases customer trust and increases barriers to change. This helps in customer retention. Also, barriers to change increase customer trust. In this research, the mediating role of change barriers has been confirmed.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2025
  • Volume: 

    3
  • Issue: 

    1
  • Pages: 

    158-174
Measures: 
  • Citations: 

    0
  • Views: 

    19
  • Downloads: 

    0
Abstract: 

Perceived value, by altering tourists' perceptions, can influence brand image and, consequently, tourist destination choice. A high perceived value undoubtedly enhances the adoption of the brand and improves its image, leading to the selection of that tourist destination based on the quality of services and their value. This, in turn, can reinforce brand loyalty. In other words, a strong and compelling brand image can shape the perceived value of services, thereby influencing destination selection. This study adopts an applied research approach with a descriptive-survey design. Data were collected using standardized questionnaires: Bakhshizadeh’s (2008) questionnaire for destination choice performance, Boo et al. ’s (2009) questionnaire for brand image, and Yong & Peterson’s (2004) questionnaire for perceived value. Cronbach’s alpha was used to assess reliability, and confirmatory factor analysis (CFA) was employed to evaluate construct validity. The study population consisted of tourists visiting Chalidarreh in Torghabeh during the research period. A sample size of 384 participants was determined using non-random convenience sampling. Descriptive statistics (frequency tables, percentages, means, and standard deviations) were used to summarize the data, while inferential statistics included the Kolmogorov-Smirnov test (to assess normality), exploratory factor analysis (EFA), and structural equation modeling (SEM) to test the hypotheses. Data analysis was performed using SPSS and LISREL software. The results indicate that brand image has a significant effect on tourist destination choice, and perceived value mediates this relationship.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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