In order to survive in the complex environment, budget programming or forecasting models have been criticized as inadequate for today’s business environment. Organizations have to use strategic planning to evaluate internal and external situation, then formulate proper strategies and implement them. The key to execute strategy is to have people in the organization understand it. Strategy map has a significant role in the strategic management due to describing strategies of organization and to help people understand strategies. Strategy map is essentially a graphical depiction of the causal model of an organization’s strategy then developing the causal model of the strategy is also important. This paper presents innovative approach to determine causal relationship and levels of strategic objectives in strategy map. For this purpose an interpretive structural modeling (ISM) based approach has been employed to strategy map. This paper also utilizes the Interpretive Structural Modeling (ISM) methodology to understand the interrelationships among the objectives so that those driving objectives, which can affect others and those dependent objectives, which are most influenced by driving objectives are identified. It emphasizes that interrelationship among objectives isn’t only down to up, it is on both side. An actual example of a small case pipe and fittings manufacturing company provides some managerial insights into the methodology.

The purpose of this paper is taken from a research project, check the dimensions hijab and chastity (knowledge, belief and practical commitment) And design of the structural equation model among female students in the Hamedan Province. Survey methods and techniques used in data collection That data from a random sample of 1069 students Using multistage cluster sampling and stratified random sampling is to collect. The main result of this study is that bilateral relations hijab and chastity is a positive and significant relation, ie on both affected and are affected. But the hijab of chastity model (.76) more chastity effect on the hijab (.61) and the fitted parameters are stronger and better. Based on structural equation analysis of the latent variable representing chastity, was believed And thereafter, respectively, are practical commitment and knowledge. The latent variable representing the hijab in order of importance of practical commitment, belief and knowledge.

Audit task complexity, as one of the important and effective factors on the auditors' judgment and decision-making, is one of the controversial concepts in the audit field, which, due to its multidimensional nature, has led to many researches in the audit field. Despite the provision of individual indicators to measure audit task complexity in these studies, explaining a multidimensional model to measure of this fundamental concept in auditing is a problem that requires to research. It is expected that the explanation of such an index can lead to a better understanding of this concept and its dimensions and help auditors in planning audit task as well as ways to increase the quality of judgment and decision making. Accordingly, the current research purpose is to explain a model to measure for audit task complexity concept. For this purpose, information related to 128 companies in Tehran Stock Exchange during 2010-2019 was collected and tested through Partial Least Squares Structural Equation Modeling. Findings based on Constructive-Constructive measurement model and second-order Confirmatory Factor analysis showed that twenty-one factors effect on audit task complexity. Also, the results showed that audit task complexity is influenced by three dimensions of input, processing and output complexity. These findings, in addition to explaining the concept of audit task complexity, have helped to understand the effective factors and dimensions of this concept and can be useful in auditor's tasks planning and policy making and provide a more powerful tool to increase audit judgment quality.