Iranian Business Management AssociationInternational Journal of Resistive Economics2345-495411220230401The Impact of the quality of Business Risk Disclosure and Financial Performance on Investor's Judgment11117170310.22034/oajre.2023.171703ENFerdosAsl Saeidi PourDepartment of Public Administration, Jouybar Branch, Islamic Azad University, Jouybar, IranParvanehZeratti FokolaieAssistant Professor, Department of Production Management, Jouybar Branch, Islamic Azad University, Jouybar, IranJournal Article20230122This study investigates the investor's subjective judgment based on the disclosed business information. Disclosure of useful and quality information can improve Investor's decision making in the capital market. One of the information disclosure channels is the management commentary. Present research examines the impact of the quality of business risk disclosure of management commentary and financial performance on investor's investment decision making in a sample of 70 professional traders in the special economic zone Amirabad Port (Mazandaran, Iran) in 2022-2023, using a scenario-based questionnaire. For the testing of the research hypotheses, univariate analysis of variance (in PLS) was used. The results indicated that the disclosure quality of financial performance and business nature positively influenced the investor's willingness to invest in Amirabad Port. The results further indicated that when there is a quality disclosure of business nature and financial performance, investors tend to consider the company's profit higher.https://www.oajre.ir/article_171703_d813d0f3ae39e288a9ca6254538171e5.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495411220230401Investigating the effect of the quality of internal control on the information content of social responsibility in companies listed on the Tehran Stock Exchange122317262710.22034/oajre.2023.172627ENKouroshNematnezhadMaster's Degree in Development and Economic Planning, Firuzkouh Branch, Islamic Azad University, Firuzkouh, IranFatemehAkbarzadeh RoshanMaster’s degree in cellular and molecular biology, university of mazandaran, babolsar, iranMohammadQasimpourMaster's degree in accounting, Babol branch, Islamic azad university,Babol, IranRezaAlinezhadMaster's degree in accounting, Allameh Amini Behnemir Institute, Behnemir,IranJournal Article20230129Manager’s in the category of social responsibility disclosure is the concept of their commitment to implement transparency and increase accountability in dealing with stakeholders , As managers have many motivations to establish ethical and behavioral standards in companies. Actually, the fulfillment of social responsibility can lead to the reduction of the conflict of interest between the company and the people of the society, and thus the risk of the companies is reduced and the value of the companies is increased, and the managers will benefit from the benefits of the social responsibility. The purpose of this study is to investigate the effect of the quality of internal control in the information content of social responsibility reports in companies listed on the Tehran Stock Exchange. In order to achieve the objectives of this study, information on 87 companies admitted to the Tehran Stock Exchange was collected in the period of 2016-2021. After performing the required tests and choosing the fixed effects method, the research model using the GLS method in order to solve the problem of variance heterogeneity. The results show that the quality of internal control had a positive and significant effect on all three economic, social and environmental dimensions of the social responsibility report.https://www.oajre.ir/article_172627_8b4033f4bb2fbe290ce615d97d128ed0.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495411220230401An Outcome of Demonetisation on Micro, Small and Medium Enterprise in Mumbai Region242817329410.22034/oajre.2023.173294ENAnjum Ara M. K.AhmadDepartment of Mathematics and Statistics, Rizvi College of Arts, Science and Commerce Affiliated to University of Mumbai, India.Mohammad KhalilAhmadSemt Trust’s M B Harris College Of Arts & A E Kalsekar College of Commerce & Management, India.Mohammed SadiqHasanAccountancy at Thakur College of Science and Commerce, Kandivali East, Mumbai, Maharashtra, , India.Journal Article20230202The research studies the impact of Demonization on Micro, Small and Medium Enterprises (MSMEs) of India by the Indian Government. A descriptive study of research was being done within area of Mumbai City on the outcome of the demonetization. An unexpected decision was taken by Honourable Prime Minister of India Shri. Narendra Modi on 8th November 2016 for demonetisation of Indian Currency Notes of Rs.500 and Rs.1000. This had a huge impact in Micro, Small and Medium Enterprise (MSMEs) sectors of India. Due to the sudden change, there was a huge shortage of legal currency notes at Public & Private Sectors Bank and other Financial Institutions in Mumbai city. As a result, there was shortage in cash transactions. Due to which Micro, Small and Medium Enterprise (MSMEs) suffered with huge losses in Mumbai city. This resulted in the close-down of many small businesses. It had a vast impact on some large businesses as well. On the other note, it was also seen as an appreciable move by our Indian Government for our future well-being on Indian economy. It had definitely affected many shopkeepers and consumers and they started using plastic money or online payment in a long run. The outcome had a great impact on the economy of the country. This research paper also shows, how much problems has been faced during the demonetisation by the Micro, Small and Medium Enterprise (MSMEs) of India.https://www.oajre.ir/article_173294_97edf5a5179f4592258219eded8788d0.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495411220230401Providing a Digital Marketing Adoption and Application Model for Promotion of Brand Equity293917342810.22034/oajre.2023.173428ENShaghayeghHosseinzadeh NaserPhd student, Faculty of Management, Islamic Azad University, Sari branch, sari, iran.Journal Article20230103Present research investigates how a digital marketing adoption and application model developed by managers can promote brand equity in small enterprises. This is an applied research with a quantitative approach conducted through an exploratory design. The statistical population included all senior managers of small enterprises operating in digital markets. The sample size was determined by theoretical saturation after conducting 12 in-depth interviews with the managers who had been selected using purposive, non-probability, convenience sampling. The coding involved three stages of open, axial, and selective coding performed in MAXQDA software. In this process, of 184 initial concepts, 35 categories were formed. Next, by axial coding, the categories were grouped into 7 major themes: organizational factors, technical factors, digital marketing strategies, digital marketing tools, digital marketing outcomes, and brand equity. Finally, in the selective coding, all description axes and storyline were drawn and the research final model was set up. According to the results, digital marketing strategies, by aiding small enterprises to get better access to target markets, identify customers, and stimulate sales growth, improves their brand equity.https://www.oajre.ir/article_173428_77d64148e519374cdfcedc77ed16b1bc.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495411220230401Evaluation of Freight and Goods Transportation Systems in order to Manage and Control Export Costs (Case Study of Shazand Petrochemical)405117342910.22034/oajre.2023.173429ENRohollahHosseiniAssistant Professor, Faculty of Management, Payam Noor University, Tehran, Iran.0000-0003-4884-4504AbbasGholamifardMSc, Faculty of Management & Accounting, Payame Noor University, Tehran, Iran,Journal Article20230129 Organizations and companies need to continuously and purposefully evaluate the previous methods in their field to improve their performance, in order to strengthen their strengths to eliminate existing shortcomings and eliminate or reduce additional costs. Given that today a major part of the total cost is transportation costs, and companies and organizations are looking for ways to minimize these costs. For this purpose, the present study was conducted with the aim of evaluating and prioritizing methods of transporting goods and goods in order to manage and control export costs (studied by Arak Petrochemical(.The data collection tool in this research will be a self-made matrix questionnaire in the field of research variables. To check the validity of the questionnaire, content validity will be used using the opinion of experts. The present study is based on the purpose of an applied research. Based on the nature of the method, it is a descriptive-analytical research and in terms of data collection method, it is a survey (field) research. A sample of 28 experts was selected. According to the study and analysis of the data obtained based on the output of Topsis software, the most optimal method for transporting Arak Petrochemical products according to the criterion is the road transport method and respectively rail and air transport methods in The next categories are placed.https://www.oajre.ir/article_173429_65c4a1bc7c9a4d2be4e7dc72eaf0ebd5.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495411220230401Investigating the Impact of Economic Sanctions on Iran- Ghana trade526517343010.22034/oajre.2023.173430ENMohammadGhaffary FardAssistant professor, Department of Economic, Ahlul-Bayt International University, Tehran, Iran.0000-0002-7285-1897AlirezaHabibiAssistant professor, Department of International Business Management, Ahlul-Bayt International University, Tehran, Iran.JessicaKwashieMSc Student, Department of International Business Management, Ahlul-Bayt International University, Tehran, Iran.Journal Article20230102One of the most important factors influencing trade with Iran has always been economic sanctions imposed on the Iranian economy with ups and downs over the last 40 years. Economic sanctions against Iran that began in 1979, mainly imposed by the United States, have restricted and hindered many trade-related cross-border economic activities such as maritime transactions. banking, and insurance. The research is a quantitative design that use gravity model and FMOLS estimation to investigate the impact of economic sanctions on the Iran – Ghana trade. A further investigation is done on the effect of GDP, Trade Agreement on the bilateral trade. This helps in the understanding and contributes to literature on the bilateral trade between Iran and Ghana. It gives an insight on areas to focus in developing the trade between both countries. The results of the research shows that the bilateral trade between Iran and Ghana is positively correlated to GDP by 3.48%. However, it is negatively correlated to economic sanctions, and trade agreement by 1.66%, and 1.26% respectively.https://www.oajre.ir/article_173430_e6736afbd34329f3d853d8e402986158.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495411220230401The Impact of Green Human Resource Management on Job Engagement668224514910.222.36.2023.11ENAli AkbarHossein Nia MiriMs.C, Department of Business Management, Payame Noor university, Erbil, Iraq.JamshidSalarAssistant Professor, Department of Business Management, Payame Noor university, Tehran, Iran.Journal Article20230107The present study was conducted with the objective of investigating the impact of Green Human Resource Management (GHRM) on job engagement. In terms of purpose, this research is applied, and regarding data collection methodology, it adopts a descriptive-correlational design, specifically employing Structural Equation Modeling (SEM). The statistical population of this study comprised all employees of Mobarakeh Steel Company in Tehran, totaling approximately 540 individuals. Based on Morgan's table, the sample size was determined to be 224 participants. A non-probability convenience sampling technique was utilized for participant selection. Data were collected using a researcher-developed questionnaire. For data analysis, SPSS software was employed for descriptive statistics, while SmartPLS software was utilized for inferential analysis and model testing. The findings indicated that Green Human Resource Management exerts a significant positive influence on job engagement. Specifically, a one-unit increase in each dimension of Green Human Resource Management corresponds to a 0.608-unit increase in job engagement. Furthermore, managerial support was found to play a significant mediating role in the relationship between Green Human Resource Management and job engagement, with an indirect effect coefficient of 0.525, which exceeds the magnitude of the direct effect. Similarly, HRM performance demonstrated a significant mediating role in the association between Green Human Resource Management and job engagement, yielding an indirect effect coefficient of 0.473, which also surpasses the direct effect coefficient. These results underscore the importance of integrating environmental sustainability practices into human resource strategies to enhance employee engagement through supportive managerial practices and improved HRM performance.https://www.oajre.ir/article_245149_08ea7a0e2912916b3f16184d23ba29b0.pdf