Persuasive evidence has described the strategic use of information technology in organizations. Also, Large investments in information technology (IT) and information systems (IS) have increased the need for successful IS/IT strategic planning (IT/ISSP). Despite the growing number of strategic IS/IT planning frameworks having been proposed, organizations still fail to successful implementing of IT/ISSP. Most importantly, numerous IS/IT strategic planning frameworks do not seem to realize that problems in this area are not merely technological, but are also caused by neglecting the interrelationship between IS/IT and organizational factors. This research attempt to identify the key mechanisms (with organizational approach) related to success in IS/IT strategic planning and propose a model for organizational readiness assessment for conduct Information Systems/ Information Technology strategic planning successfully. In this research, we use the structural equation method to model the relationship among the underlying factors.

Development of accounting is a very dynamic and multidimensional process. Thus, The purpose of this research is Explanation and presentation a efficient contingency model of accounting development in Iran. For this purpose, data from 183 companies in the period between 1388-1396 related to Tehran Stock Exchange companies and other national data related to the research variables were used and used for modeling development of accounting from structural equation modeling technique that is of type of multivariable regression. The results of this study indicate that all the variables of this research, including economic development, capital market development, privatization and audit quality, have a direct effect on accounting development, but the variable of capital market development has negatively influenced on development of accounting by mediator variable of economic development. In describing the results of the research hypotheses, it can be stated that the conditions of the country's environment at the macro level in recent years have provided the ground for growth of accounting profession, and this growing process also can be continued in country by corrrect planning and represent the actual position of accounting and auditing by professional institutions and experts.

This study aimed to identify the most effective financing model by analyzing the internal and external factors influencing companies. We compiled data from 159 companies spanning 2012 to 2021, encompassing 1,590 company-years, to test 14 hypotheses. These hypotheses were evaluated using Structural Equations Modeling (SEM) with SmartPLS4 software across 3 distinct models. The financing model was categorized into 3 components: internal financing, short-term external financing, and long-term external financing. The findings revealed that the following factors significantly impacted all three types of financing: 1) Board of Directors’ characteristics; 2) Audit characteristics; 3) Internal control characteristics; 4) Ownership structure; 5) Managerial characteristics; 6) Financial reporting quality; 7) Financial performance; 8) Market performance; 9) Investment efficiency; 10) Competitive strategies; 11) Corporate social responsibility; 12) Political communication; 13) Economic uncertainty; and 14) Firm characteristics. Notably, economic uncertainty was found to exert a negative and significant effect on financing across all three dimensions, while the other variables positively facilitated company financing. Furthermore, the analysis indicated that the selected structures had greater explanatory power for long-term financing compared to internal and short-term financing as evidenced by the determination coefficients of all three models.

This study investigates the factors impacting academic satisfaction among architecture students at Tabriz Islamic Art University, developing a model that captures the multidimensional nature of this construct. Adopting a descriptive correlational design, the research sampled 170 graduate students using a structured electronic questionnaire consisting of 87 items rated on a five-point Likert scale. Data analysis employed exploratory and confirmatory factor analysis to identify and validate key influencing factors. Ten critical factors were identified: personal characteristics, psychological factors, perceptions, emotional intelligence, educational services, non-educational services, environmental psychology, economic and entrepreneurship factors, personal growth, and social culture. Educational services, cultural-social factors, and emotional intelligence were found to be the most significant determinants of academic satisfaction, while economic factors had the least influence. This study highlights the need for deeper understanding academic experiences in architecture and offers practical implications for enhancing educational practices and institutional policies, serving as a vital resource for universities aiming to improve student satisfaction.

The purpose of this research is to present the model of excellence of the structural equations of the dimensions and components of the organizational architecture of the country's tax affairs. In terms of the purpose of the present research, and in terms of the data collection method, descriptive-correlation, and in terms of the nature of the data, a quantitative method has been used to conduct the research. A person was selected as a sample. The indicators and factors identified by the excellence model approach were distributed and collected among the samples through the questionnaire, the validity of the questionnaire was confirmed through content validity (CVR, CVI) and reliability through Cronbach's alpha. The results of data analysis showed The causal factors of the organizational architecture with its intervening and contextual factors lead to the strategies that are used in tax affairs, which lead to the results of excellence in the country's tax affairs, which differentiates it from other government organizations and can provide the highest level of quality management to its beneficiaries. In order to create and enjoy a favorable tax organization, operational processes should be implemented with the organizational puzzle excellence model in achieving the vision of tax authorities as an intelligent, law-abiding, authoritative organization trusted by the stakeholders.

This paper focuses on performance indicator in supply chain management and common platform. Accordingly, a conceptual model and a decision framework for supply chains based on common platforms have been developed and proposed by using Structural Equation Model (SEM). The model is intended to work as a basis for define performance indicators. Based on the proposed framework, the possibility of choosing the best indicators of common elements is provided, taking into account the supply chain and common platform policies. In order to reach the research objectives, following an extensive study of related works, field research and case study in automotive industry, related knowledge and experience has been extracted. Analyzing the results, modeling is performed and the model has been validated.

Background: Social capital is a new concept that has recently entered the social, economic, and health domains. The role of social capital is more important than that of physical and human capitals because in its absence, other capitals will not be efficient. Social capital includes networks of communication between individuals and social norms such as mutual trust and cooperation in social networks. The present study aimed to determine the variables associated with social capital components among the residents of Tehran using structural equation modeling.Methods: The target population of this cross-sectional study included all the individuals aging 15 years old and above in Tehran. Overall, 22500 households in 22 regions were investigated. The samples were selected through stratified random sampling. Finally, the data were analyzed using structural equation modeling and the Lisrel software.Results: According to the results, the main components of social capital include 1- individual trust, including jobs status and marital status, 2- physical dimension (life quality), age, and solidarity and social support, including educational status, marital status, and job status, and 3- social trust and associative relations, including family size, physical component, age, and home ownership.Conclusions: Improving the level of education, creating more job opportunities, and facilitating marriage especially amongst the youth can elevate the social capital in Tehran. Controlling the family size can also be effective in improving the social capital.

The purpose of this study is to explain the theoretical model of the norms of rural housing formation in cold and mountainous climatic area of Ardabil province. The housing issue is one of the most important issues that human beings have always had to deal with and have long been trying to address and find a decent answer. The study of the renovation and improvement of rural housing in Iran shows that Iran has 5, 172, 000 rural housing units that require about 63 percent of the rural housing, 3 million and 295, 000 units, to be urgently rebuilt. About two percent of them, equivalent to 81, 000 units, were rebuilt between 1997 and 2005. Since 2013, the number of rural housing reconstruction has fallen sharply to 200, 000 units per year that covers only four percent of all rural housing. Recognizing that new rural buildings and structures are generally supported by government agencies and at the head of the Housing Foundation of the Islamic Revolution or, as practiced by the inhabitants, it has the form and form of urban housing that runs without regard to native architectural values; Values that have become over time and overwhelming test-errors to unwritten rules of construction in the village. Therefore, the strengths of the present study are the consideration of the values governing indigenous housing formed in the context of rural areas that have been discovered and applied by residents for many years. Values that the author call norm. In the present study was used the correlation method of Structural Equation Modeling (SEM) based on field studies and exploratory survey research. After explaining the cold and mountainous area of Ardabil province, the settlements of this area with altitude of 1500 to 2150 meters above sea level were identified from 176 villages, 85 villages with a population of more than 200 were randomly selected based on the statistics of the year 1395 at Statistical Center of Iran. Sample size According to Based on Klein's theory, a sample of 250 residents of the above-mentioned villages was selected by purposeful sampling to answer 50 questionnaire questions related to residents' views on housing development. (So, every village is a cluster and the inhabitants are members of those clusters). The reliability of the tool (questionnaire) using Cronbach's alpha was α = 0. 905. After analyzing the path and regression, the direct and indirect effects of the variables on the norms of rural housing formation were investigated. The findings showed that the sum of regression coefficients was explained as 0. 412 and the components such as: Similarity/Homogeneity in housing setting, Geographical/Climatic, Economic/Livelihood, Scale and Cultural/Traditional are factors that affecting the formation of rural housing in cold and mountainous climates of Ardabil province. Therefore, it can be concluded that the model predictive variables predicted 41% of the criterion changes and 59% were affected by the external variables. The results of this study illustrate three general principles. First, the scale/proportion component has a more important role in shaping rural housing than all components. Secondly, rural housing shaping is a cultural phenomenon. And thirdly, the form of rural housing is a function of the altitude of the high seas.

Introduction: Nursing is one of the most stressful professions worldwide. Job stressors can have a substantial impact on the mental health of nurses. This study aimed to assess how much workplace stressors can predict each component of this population's mmental health Methods: 419 nurses from eight tertiary hospitals in Tehran were enrolled for this observational survey, and data was collected from a three-part questionnaire including the Depression, Anxiety, and Stress Scale-21 Items (DASS-21, Extended Nursing Stress Scale (ENSS), and demographic questions. Multivariate regression and factor analysis were performed to build a Structural equation modeling between variables Results: The Correlation between Stress, anxiety, depression, and work stressor were significant (p-value=0. 01). Based on the SEM model, for each component of DASS (Stress, anxiety, depression), seven items in the questionnaire were significant and internally consistent(p-value: 0. 05). In the ENSS questionnaire, all nine subscales significantly predicted the total nursing stress score. Conclusions: Females, single, and nurses with more than six years of experience scored higher on the work stress scale. The workload is the most significant stressor in depression and, as a result, poor mental health.