Davoud Arefi; Gholamreza Farsadamanollahi; Amir Reza Keyghobadi
Abstract
Purpose: In this context, the current research has sought to identify the state of application and training of fair valuation accounting in banks with a qualitative approach. In this perspective, the impact of fair value accounting on the efficiency of banks is useful in making policy decisions in order ...
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Purpose: In this context, the current research has sought to identify the state of application and training of fair valuation accounting in banks with a qualitative approach. In this perspective, the impact of fair value accounting on the efficiency of banks is useful in making policy decisions in order to maintain the stability of the financial system through healthy banks.Method: Using a systematic review approach, the researcher analyzed the results and findings of previous researchers and identified the effective factors. 39 articles were selected in reliable databases.Findings: The identified categories are: the main criteria are flexibility, supervision, rules and regulations, organizational conditions, knowledge and training, government factors, needs assessment, economic growth, and performance transparency; Therefore, by combining these 9 criteria, all of which have certain sources and repetitions, it is possible to identify these conditions, therefore, to study how to implement fair value accounting methods on the efficiency of banks in different stages of the business cycle or economic conditions for policymakers to understand the health of banks as well as stability.Conclusion: The financial system is essential. If fair value accounting practices improve banks' efficiency relative to historical cost principles, the additional improvement created by using unrealized gains can be used to generate higher returns on banks' credit portfolios. Credit growth depends on the capital level of each bank.
Hamidreza Fatahi
Abstract
Purpose: This research aims to identify the position of e-commerce at the gold and jewelry industry in Iran.Method: Related articles were reviewed in this field. Based on the CASP method, 8 articles were selected. Based on the meta-synthesis technique and using ATLAS TI software, related codes were extracted.Findings: ...
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Purpose: This research aims to identify the position of e-commerce at the gold and jewelry industry in Iran.Method: Related articles were reviewed in this field. Based on the CASP method, 8 articles were selected. Based on the meta-synthesis technique and using ATLAS TI software, related codes were extracted.Findings: Based on the obtained results, 12 main categories and 79 primary codes were identified. These 12 categories are e-commerce services, technical systems, buying and selling systems, ethical and legal issues, consumer situations, seller situations, information accuracy, business management, support for online business systems, individual characteristics, system issues, and Human cases.Conclusion: Based on market pressure and technology development, like any other business, the gold and jewelry industry is also forced to use and develop e-commerce. The gold and jewelry industry plays an important role in Iran's economy. The e-commerce industry is one of the fastest-growing sectors in Iran, and online jewelry has also opened its way in this direction. The evidence points to the industry's slow pace in the rapid e-commerce trend. This lack of coordination of e-commerce adaptation with the structure of the gold and jewelry industry, especially in Iran, requires solving the problems and creating the necessary infrastructure.
Mahsa Rafiei
Abstract
Purpose: The purpose of the current research is to teach how to reduce brand aversion in technological businesses.Method: The research method was based on multi-criteria decision-making techniques for real data of technological businesses. In this research, the data envelopment analysis method was used ...
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Purpose: The purpose of the current research is to teach how to reduce brand aversion in technological businesses.Method: The research method was based on multi-criteria decision-making techniques for real data of technological businesses. In this research, the data envelopment analysis method was used in DEAP software. Based on two inputs, and three outputs, the effectiveness of brand aversion training has been investigated in 20 technological businesses.Findings: The results show the importance of brand hate training in improving the performance of these businesses. More importantly, brands are becoming increasingly international and culturally relevant markets. As a result, an essential element of all brand management theory tests should be considered from a cross-cultural perspective. When we examine the structure, antecedents, and consequences of brand aversion cross-culturally, the consumer's understanding of feelings of deep dissatisfaction and aversion to consumer-brand relationships deepens.Conclusion: The findings indicate that the gradual decrease in trust affects the two dimensions of brand hatred, i.e. feelings of disgust and deep dissatisfaction.
computer-mediated communications
Zhahrotun Nurroniah; Subiki Subiki
Abstract
Purpose: This study aims to assess the validity of blended learning model assisted by quizwhizzer game on physics learning motivation of vocational students. Methods: The research method used in this study is descriptive research with a quantitative approach. Data collection techniques using questionnaires ...
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Purpose: This study aims to assess the validity of blended learning model assisted by quizwhizzer game on physics learning motivation of vocational students. Methods: The research method used in this study is descriptive research with a quantitative approach. Data collection techniques using questionnaires and observation. Findings: The application of blended learning model assisted by quizwhizzer media to students' physics learning motivation can be seen that the number of students in the high category is 14 students, the medium category is 32 students, and the low category is 24 students. The results of the questionnaire analysis of students' physics learning motivation obtained data on students with high learning motivation categories as much as 20%, students with moderate learning motivation categories as much as 45.7%, and students with high learning motivation categories as much as 34.3%. Conclusion: From the results of this study obtained data on physics learning motivation of students of SMK Negeri 1 Jember which is classified in the moderate category with the largest ARSC aspect in the aspect of relevance with a percentage of 75.70% and the smallest ARSC aspect in the aspect of attention with a percentage of 50%. From each aspect of ARSC, it can be explained that the attention aspect obtained is 50%, the relevance aspect obtained is 75.70%, the confidence aspect obtained is 54.30%, and the satisfaction aspect obtained is 64.30%.
