Search results

In this study, the authors develop a path model and investigate the effect of pandemic-oriented customer mistreatment on service sabotage through the lens of self-presentation theory. Moreover, the authors question the role of service climate as a moderator of the relationship between service sabotage and service performance.

Data were collected via a survey of 165 F&B frontline employees in restaurants in Iran. The hypotheses are examined using confirmatory factor analysis, structural equation modeling and ordinary least squares regression.

The findings reveal that POCM has a substantial and positive effect on service sabotage, and service climate mitigates the effect of service sabotage on service performance.

The study introduces and conceptually defines the term POCM. Furthermore, the authors apply the self-presentation theory as the overarching theory to explain underlying conditions in customer mistreatment and service sabotage. Moreover, although prior literature has described the saboteur–customer relationship as a one-line interaction, this study contributes to employee sabotage as a multi-linear transaction.

In this study, the authors identify new perspectives on the dark side of hospitality services in crises, such as the COVID-19 pandemic. The authors argue that pandemic-induced changes are essential not simply because they change customers’ moods and lower their patience threshold, but they further provoke ostentatious behaviors in saboteur–customer relations. These findings shed new light on the literature and provide managerial implications for enhancing hospitality performance.

The purpose of this study, 3-aminopyridine, 8-aminoquinoline and some new synthesized 2-aminobenzothiazoles were diazotized with nitrosyl sulfuric acid and subsequently coupled with 5-chloro-8-hydroxy quinoline to synthesize the corresponding heteroarylazo dyes 6–13.

The structures of dyes were characterized by mass, Fourier transform infra red, ¹H proton nuclear magnetic resonance and ultra violet-visible spectroscopic techniques. Absorption spectra of the dyes were measured in acetic acid, ethanol, chloroform, acetonitrile, dimethyl formamide and dimethyl sulfoxide and correlated with the nature of the solvents and substituents. The effects of varying pH on the absorption wavelengths of the azo dyes were also studied. In addition, the acidity constants (pKa) of the dyes were determined using the spectrophotometric method in an ethanol-water mixture (80:20, v/v) at 20–23°C. Besides, density functional theory (DFT) calculations were carried out to compare the energies of proposed azo and hydrazone tautomers of the dyes.

The results showed that the withdrawing chloro groups on the diazo moiety have significant influence (red shift) on the electron absorption spectra of these dyes. In addition, introducing electron withdrawing chloro groups into the benzothiazoles moiety increased the acidic character of dyes.

The synthesized 7-hetroarylazo-5-chloro-8-hydroxy quinoline dyes are new members in the 8-hydroxyquinoline azo dyes family, where very few details regarding the synthesis of such dyes are reported before in the literature. They are unique in terms of synthesis, spectral properties and DFT calculations.

The purpose of this paper is to determine patterns of sexual behaviors and related factors among prisoners in Iran, 2015.

This cross-sectional study was a part of a bio-behavioral surveillance survey conducted on 6,200 prisoners in 26 prisons in Iran. The subjects were selected through multi-stage sampling. Questionnaires and interviews were used to collect data on participant’s demographics and history of sexual behaviors. Using STATA-12 software, the collected data were analyzed through descriptive statistics, and crude and adjusted logistic regression.

A total of 5,508 prisoners with a response rate of 88.8 percent participated in this study. Of all prisoners, 55 percent (n=3,027) had a history of “unsafe sex in the lifetime” of whom 53.4 percent (n=1,549) never used condoms during unsafe sex in the lifetime. Based on the results of multivariate analysis, risk factors for “unsafe sex in lifetime” were the following: higher level of education (AOR=1.79, CI: 1.41–2.28), being single (AOR=1.32, CI: 1.18–1.47), unemployed before imprisonment (AOR=1.45, CI: 1.06–1.97), having history of previous imprisonment (AOR=1.31, CI: 1.17–1.47) and history of drug use in the lifetime (AOR=1.53, CI: 1.35–1.75).

Prisoners are high-risk groups that are prone to practice unsafe sex. Prisoners who are single, unemployed before imprisonment, a drug user, with a higher level of education and with a history of imprisonment are likely to be sexually active in their lifetime. Thus, they are a priority for receiving suitable interventions.

Sexually transmitted infections (STIs) can be transferred from one person to another through sexual contact. STIs lead to substantial morbidity and mortality and affect many different aspects of human life, including quality of life, sexual health, reproductive health and even the health of newborns and children. Despite of high rates of STIs in prisons, there are not sufficient screening, prevention and treatment programs to control STIs transmission among prisoners in Iran. This study aims to evaluate the prevalence of STIs among incarcerated women in Iran for the first time, using the active case finding strategy.

This is a cross-sectional study conducted on 438 incarcerated women in a prison in Tehran, Iran, from 2017 to 2018. A total of 438 prisoners were screened by active case findings for STI symptoms, then evaluated by complete genital and anal examination, followed by molecular testing.

A total of 189 (43.2%) prisoners announced vaginal discharge, while 194 (44.3%) individuals had vaginal discharge in the genital examination. In the cervical examination, 137 individuals (31.3%) had abnormal findings, of which 83 (18.9%) individuals had cervicitis, 40 (9.1%) individuals had cervical erosion, 38 (8.7%) individuals had cervical prolapse and 17 (3.9%) individuals had bleeding originated from the cervix.

This study showed that it is possible to set up a system in which the diagnosis, follow-up and treatment of prisoners with STIs can be actively performed. Educating prisoners about signs and symptoms, risk behaviors and prevention routes of STIs, as much as regular screening of prisoners, and adequate treatment can help control the STIs prevalence among prisoners and in the general population.

This study aims to investigate the effect of intangible capital (e.g. intangible investments and research and development (R&D) expenditures) on future profitability in an emerging economy and the moderating role of economic policy uncertainty (EPU) for companies listed on the Tehran Stock Exchange.

To this aim, information about 210 companies during 2014–2021 was collected. This study calculated EPU based on the inflation rate, interest rate, exchange rate and economic growth.

The results showed that both R&D expenditures and other intangible investments positively affect future profitability. Moreover, EPU decreases the positive effect of R&D expenditures and other intangible investments on future profitability. Hypothesis testing based on ordinary least squares and generalized method of moments regressions confirmed these results. This study emphasizes the urgent need to adjust how they operate the business during the COVID-19 pandemic.

The nature and degree of intangible assets and R&D expenditures in firms in emerging markets is an interesting area of research. However, empirical studies in this area have not led to any unanimous conclusion in emerging markets. Moreover, intangible assets and R&D expenditures become very important in the economy affected by the financial crisis and conditions of uncertainties. In light of the COVID-19 crisis, significant changes occurred at all levels and affected accounting-related issues, and the present study highlighted COVID-19. The findings of this research will not only help the managers of companies in developing countries but also, because of the dearth of similar research, they can help managers in developed countries and the global community.

Nowadays, the tourism industry is considered the largest and most diverse industry in the world, which can play a significant role in the economic growth and development of a country as the main source of income and employment. In this regard, the purpose of this study is to focus on evaluating the competitiveness indicators of Shiraz city tourism destination based on a combined model.

For this purpose, a questionnaire with 78 questions was used to evaluate the indicators, in which a total of 1,432 tourists participated, including 927 domestic tourists and 505 international tourists. The collected data were analyzed to determine the hierarchical relationship between the indicators using equation structural modeling.

The research findings indicate that the most effective and influential indicators in the field of tourism competitiveness are natural and handmade resources, and the most influential factors are demand conditions and cultural and natural resources. In this hierarchy, each factor affects its previous level and influences the next level.

This study offers significant potential for uncovering credible and robust approaches to further investigate the contextualization of tourism competitiveness on both national and international scales, thereby generating valuable new insights. By conceptualizing the diverse dimensions of tourism competitiveness and delving into the variations in its impacts across multiple levels, this research not only challenges existing notions but also aids destinations in maintaining and enhancing their market position and share over time. This study offers valuable insights and practical implications for both researchers and practitioners in the field of urban tourism. It enhances the understanding of destination competitiveness, informs policy decisions, facilitates benchmarking and best practices, guides strategic decision-making and promotes sustainable tourism development.

This paper aims to investigate the link between internal capabilities, innovation strategies and export performance (EP), considering the corporate social responsibility (CSR) principle as a moderator.

The statistical population of the current study is the food and agricultural products exporting small- and medium-sized enterprises (SME) which participated in the 27th International Agrofood Exhibition (2021) in Tehran, Iran. A sample of 296 managers was selected, using systematic random sampling, to answer the questionnaire. To analyze the data, we used structural equation modeling (SEM) and Hayes PROCESS in SPSS.

Results show that just manufacturing capabilities affect both exploratory and exploitative innovation, in contrast to marketing capabilities that does not have any significant impact on these two innovation strategies. Moreover, the impact of both explorative and exploratory innovation on EP is supported in the context of food and agricultural SMEs. However, CSR positively moderates the impact of exploratory innovation on EP, showing it has a negative effect on the impact of exploitative innovation on EP.

By addressing the research gap on the link between internal capabilities, innovation strategies, EP and CSR among SMEs, the current research provides valuable body of research that later studies in the literature can leverage or build upon.

In light of the recent changes in the internal audit (IA) landscape, the role of auditors has undergone a significant transformation. This paper aims to investigate the effects of applying Lean Six Sigma (LSS) techniques on the effectiveness and efficiency of IA.

The study used a quantitative approach, surveying Iranian internal auditors with a sample size of 384 participants. Data analysis involved confirmatory factor analysis and structural equation modeling.

The analyses demonstrate a significant association between LSS application and IA effectiveness and efficiency. In addition, an exploratory analysis indicates that the application of LSS techniques by less experienced internal auditors had a reverse effect on IA function quality as a component of IA competency. However, IA motivation factors, including education and position, did not mediate the impact of LSS on IA effectiveness and efficiency.

This study was conducted with Iranian internal auditors, which may limit the generalizability of the findings to other countries. However, the primary academic implication of this research lies in its novel perspective on emphasizing the concept of continuous improvement in IA through the use of LSS techniques. By focusing on the need for internal auditors to add value to the business in new ways, this research contributes to the literature on IA quality.

This study has significant implications for the effective management of IA departments. By promoting the application of LSS techniques in IA, lean auditing is enhanced, and IA can create value by improving the quality of its functions. Moreover, IA regulators can benefit from this study as it emphasizes providing guidance and training on LSS techniques to enhance IA skills.

This research is pioneering in applying LSS methodology to enhance the effectiveness and efficiency of internal auditing. It also considers the integration of lean thinking into current audit practices, making it unique and valuable in internal auditing research.

This study aims to assess the effect of corporate lobbying power on fraud and money laundering in listed firms on the Tehran Stock Exchange. For the study, the information of 173 firms is assessed during 2013–2020, and a total number of 1,384 year-companies are analysed.

In this paper, the Beneish model is used for fraud detection, and the clause of the auditor’s report on money laundering is used for the variable of money laundering. The multivariate regression, Logistic regression, the fixed effects of panel data, additional random effects tests, Hausman, least generalised squares and T + 1 are used by using the Stata Software.

The obtained results indicate a direct and significant relationship between lobbying and fraud and lobbying and money laundering. Suppose the board members of firms are among the parliament members or the government cabinet (politicians) and/or major shareholders affiliated with state-owned and/or quasi-governmental institutions. In that case, the likelihood of corporate lobbying will be increased.

The outcomes of the current study give great insight to developing countries due to the high volume of money laundering to reduce such a financial crime.

The purpose of this paper is to optimize the preventive maintenance based on fault tree (FT)–Bayesian network (BN) reliability for sugarcane harvester machine as a fundamental machine in the sugar industry that must be operated failure-free during a given period of the harvesting process.

To determine machine reliability using the algorithm developed based on mapping FTs into BNs, the common failures of 168 machines were carefully investigated over 12 years (2007–2019). This algorithm was then used to predict the harvester reliability, estimate delays by machine downtimes and their consequences on white sugar production losses that can be reduced by optimizing the preventive maintenance scheduling.

The optimization of preventive maintenance scheduling based on estimated reliability of sugarcane harvester machines using FT–BNs can reduce white sugar production losses, the operation-stopping breakdowns and the downtime costs as a crisis that the sugar industry is facing.

Machine reliability gradually decreased by 31.08% approximately, which resulted in a working time loss of 26% in the 2018–19 harvesting season. In total, the white sugar losses were estimated as 204.17 tons for burnt canes and 114.53 tons for green canes. The losses of the 2018–19 harvesting season have been 11.85 times greater than the first harvesting season. The proposed maintenance interval for critical subsystems including the hydraulic, chopper and base cutter were obtained as 1.815, 1.12 and 1.05 h, respectively.

In this study, a new approach was used to optimize preventive maintenance to reduce delays and their implications upon costs in time, inconvenience and white sugar losses. The FT–BNs algorithm was found a useful tool that was over-fitting of failure occurrence probabilities data for sugarcane harvester machine.