کنفرانس بین المللی و ملی مطالعات مدیریت، حسابداری و حقوق
سال:1403 | دوره:10 |تعداد مقالات:5

The relationship between working capital ratios and return on equity is one of the most important issues in the field of finance and accounting, which has a significant impact on the performance and profitability of companies. Past researches have examined the factors affecting the rate of return on equity. In this research, the effect of the financial crisis on the relationship between working capital ratios and the rate of return on equity of companies listed on the Tehran Stock Exchange has been investigated. The statistical population of this research was the companies admitted to the Tehran Stock Exchange in the period from 2017 to 2022 and the statistical sample was 163 companies. In order to analyze the data and test the research hypotheses, ordinary least squares regression with fixed effects data approach has been used. The results showed that working capital ratios had a significant positive effect on the rate of return on equity. It was also found that the financial crisis led to a decrease in the rate of return on equity in the sample companies and also led to a weakening of the relationship between working capital ratios and the rate of return on equity.

While bullying in educational settings is widespread, there is a research gap in identifying comprehensive strategies for educational authorities to combat this multifaceted issue. This article bridges that gap by illuminating critical roles and potential strategies school administrators, counselors, and staff can employ to address bullying proactively and sustainably. The overarching purpose is contributing to efforts toward creating safe, inclusive learning environments where students can thrive academically, socially, and emotionally, unburdened by bullying's detrimental impacts. Examining challenges and solutions through an evidence-based lens equips authorities with knowledge and tools for a comprehensive, sustained anti-bullying effort. The research highlights bullying prevention's multidisciplinary nature, emphasizing collaboration among stakeholders within the educational ecosystem. It underscores authorities' pivotal role in fostering positive school climate, clear anti-bullying policies, curriculum integration, and partnerships with parents, organizations, and experts. Key challenges identified include limited resources, lack of awareness/training, underreporting, and inadequate cooperation. Proposed is a multidimensional approach involving financial support, comprehensive training, safe/supportive environments, and overcoming cooperation deficits. Highlighted strategies include promoting dialogue, confidential reporting systems, victim support, addressing root causes, awareness raising, collaborative culture, comprehensive programs, necessary resources/support, and effective communication channels. Involving stakeholders in an anti-bullying entity could promote cohesion, idea exchange, distributed responsibilities, education/support, and victim assistance. The research emphasizes a proactive, collaborative approach engaging all stakeholders to empower authorities with effective, evidence-based strategies rooted in respect, accountability, and zero-tolerance for bullying.

This study investigates the transformative role of Key Performance Indicators (KPIs) in redefining the functions of Chief Financial Officers (CFOs) within the airline industry, highlighting the evolution from traditional financial oversight to strategic decision-making and leadership. Through a mixed-methods approach, combining quantitative data analysis with qualitative interviews and case studies, the research unveils the significant impact of KPIs on financial performance, operational efficiency, and strategic planning. The findings reveal a strong correlation between the strategic use of KPIs and improved organizational outcomes, underscoring the necessity for CFOs to integrate KPIs into their strategic frameworks actively. Challenges in KPI implementation, including data management and the selection of relevant metrics, are identified, alongside strategies to overcome these obstacles, such as investing in technology and fostering a data-driven culture. The study also proposes future research directions, emphasizing the need for a comparative analysis across industries, the exploration of emerging technologies, and the impact of global economic trends on KPI utilization. By providing actionable insights and recommendations for CFOs, this research contributes to the understanding of the strategic importance of KPIs in enhancing financial leadership within the airline industry.

This study explores the integration of Key Performance Indicators (KPIs) within the financial audit functions of the airline industry, aiming to enhance audit effectiveness, efficiency, risk management, and compliance. Through a mixed-methods research approach, combining qualitative insights from Financial Audit Directors (FADs) with quantitative analysis of audit outcomes, the research develops a comprehensive framework of KPIs tailored for the airline sector. Findings underscore the transformative potential of a KPI-driven approach in streamlining audit processes, improving risk management practices, ensuring stringent compliance, and aligning audit activities with broader organizational objectives. The study contributes to the existing body of knowledge by offering a novel perspective on the strategic integration of performance measurement tools in auditing and provides actionable recommendations for FADs to implement and leverage KPIs effectively. This research not only addresses a notable gap in the literature regarding performance measurement in financial auditing but also presents a strategic roadmap for enhancing the strategic value and impact of audit functions within the dynamic landscape of the airline industry. The implications of this study are significant for practitioners, offering insights into adopting a strategic, KPI-driven approach to elevate the role of financial audits in supporting organizational success and resilience.

In an increasingly volatile global market, the strategic management of airline treasury functions has emerged as a critical factor for financial stability and operational efficiency. This paper explores the transformative impact of adopting a Key Performance Indicator (KPI)-driven approach within the treasury operations of the airline industry. Through a mixed-methods research design, combining qualitative insights from industry experts with quantitative analysis of financial data, the study identifies crucial KPIs across cash management, risk management, investment management, debt management, and regulatory compliance. The findings highlight the significance of KPIs in enhancing decision-making processes, optimizing financial performance, and aligning treasury operations with broader business objectives. Case studies from leading airlines illustrate the practical application and benefits of a KPI-driven approach, demonstrating improvements in liquidity management, risk mitigation, and strategic investment outcomes. Comparative analysis further identifies best practices and areas for improvement, emphasizing the need for dynamic KPI management and technological integration. The study contributes to both academic and practical understandings of strategic financial management, offering actionable insights for Chief Treasury Officers (CTOs) and treasury teams aiming to navigate the complexities of the airline industry effectively. It also suggests directions for future research, including the impact of technological advancements and global economic trends on treasury strategies.