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Open Access Article
1 - Evaluating influential factors in Environmental management accounting (EMA) adoption
سیدامین عالمشاهEnvironmental management accounting(EMA) as a management tool assists in improvingfinancial and environmental performance through enhanced environmental accountability.This study accomplished with to focus of attention upon EMA, for to identify factorsinfluencing EMA ad MoreEnvironmental management accounting(EMA) as a management tool assists in improvingfinancial and environmental performance through enhanced environmental accountability.This study accomplished with to focus of attention upon EMA, for to identify factorsinfluencing EMA adoption. For achieving the research objective, established 6 hypothesises.For hypothesises testing, sent questionnaire to key personnel with three different functions(i.e. financial Manager, chief accountant and management accounting headman). After datacoding, those tested and analyzed by T-test. Results indicated 1)Low priority of accountingfor environmental costs 2)Resistance to conventional accounting practices change3)Efficiency or financial considerations 4)Expert member and resource constraints5)Difficulties in collecting or allocating environmental costs 6)External pressure, are factorsinfluencing the decision to adopt, or not to adopt, EMA in mentioned corporations. Finallyprovided suggestions made by this study for EMA adoption. Apart from the theoreticalextension to this area of research, the results and findings of this study supported the uses andapplications of EMA by our industries. Much more can, and should, be done by corporationsin relation to how they account for the environment. This can provide benefits not only for thesector itself, but also for the environment in which we live. Manuscript profile -
Open Access Article
2 - The Role of Teachers in Cultural Instruction & Modification of Consumption Patterns A Case Study: Secondary Schools (For Girls) - Tehran District 1
محمد باقر نوبخت توران تقدیمیIntroduction and Research objective: The main object of this study is to find the correlation of guidance school teachers and optimal consumption .In this direction, we investigate the role of teachers as main coustodian of education and as factor that inspire the cultu MoreIntroduction and Research objective: The main object of this study is to find the correlation of guidance school teachers and optimal consumption .In this direction, we investigate the role of teachers as main coustodian of education and as factor that inspire the culture of optimal consumption on accessible resources of schools and investigate correlation between optimal consumption and teacher's instruction. Method: This is field study and data gathered from library. Also Data are collected by questionnaire and in depth interview as instrument. Method of research is descriptive and inferential. Data are analyzed by spss software. Relationship between the variables is determined by correlation .The population of research is guidance teachers and administrations of 1st District of Tehran. And for determining coefficient ratio Spearman formula is being utilized. Findings: Administrators evaluate direct delivery as effective way but teachers perceive direct delivery has less effective .The difference is significant; Teachers and Administrators both perceive indirect Instruction as similar; Frequency distribution of direct instruction according to educational level has no significant difference and frequency distribution of direct instruction according to work experience has meaningful difference. Conclusion: For consuming pattern, compliance with criterion can reform consumption of students. Because they are in relationships with family and community As a result of compliance with the following criteria modifying consumption pattern will affect entire community and will close moderation. Indirect education is more effective than direct education. So, we can say strictly educating through culturalization, or in another word, cultural education and indirect education is more important and is the richest source in education Manuscript profile -
Open Access Article
3 - Investigating the Effect of Environmental Awareness and Education on Improving the Pattern of Energy Consumption on Household Sector and its Relationship with the Age and Sex of Citizens (Case Study: District 6 of Tehran Municipality)
mahsa nasrollahzadeh Maryam FarahaniBackground and Objective: Environmental education on energy resources is one of the best methods to improve the quality of the urban environment. Present study carried out to investigate the effect of environmental awareness and education on optimization of energy consu MoreBackground and Objective: Environmental education on energy resources is one of the best methods to improve the quality of the urban environment. Present study carried out to investigate the effect of environmental awareness and education on optimization of energy consumption pattern on household sector and its relationship with age and gender of the citizens. Method: The present study was conducted in the fall of 2017. This study was the descriptive-survey method. The statistical population was the citizens of District 6 of Tehran Municipality. The sample size was calculated 390 people using Cochran's formula. The sampling method was randomized and data collection method was questionnaires. Research data processed using SPSS statistical software version 22, where analytical and descriptive statistics were analyzed. Findings: The average score of environmental knowledge of the citizens of Tehran Municipality No. 6 was 4.21 (out of 5). So, the studied samples have a moderate to high environmental attitude and behavior. There was no significant difference between environmental knowledge, attitudes and behavior of men and women in this region while the age variable showed a significant effect on the level of environmental knowledge, attitudes and behavior of citizens of Region 6. Discussion and Conclusions: There is a significant relationship between environmental knowledge and behavior and environmental attitudes and behavior. It is recommended to perform effective regional education methods for improving the attitude and environmental behavior of the residents of this region. Manuscript profile -
Open Access Article
4 - The use of renewable energies for air conditioning and its role in reforming consumption patterns
Nima HemmatiThis paper examines the opportunities and potential use of renewable energy resources in Iran's.The energy necessary for economic development , social and quality of life and continuous energy, and sustainable economic growth is necessary for any development .Iran has c MoreThis paper examines the opportunities and potential use of renewable energy resources in Iran's.The energy necessary for economic development , social and quality of life and continuous energy, and sustainable economic growth is necessary for any development .Iran has considerable natural resources to modernize energy supply and the transition to a sustainable energy system is .For the use of wind energy , geothermal energy , hydroelectric power development and use of solar thermal energy is ideal context forIn addition, this study is based on a case study on renewable energy and solar thermal energy and its use in the air conditioning to reduce the use of fossil fuels and the greenhouse effect is taken into consideration . Manuscript profile -
Open Access Article
5 - The Investigation of the Effective Psychological, Social and Economical Factors upon the Consumption Model Reforms of the BA Students of the Islamic Azad University of Ghaemshahr in the Educational year of 1389-1390
Seyedeh Zahra Sadati Behrooz Enayati Mohammad Mahdi KaverdiThe year of 1388 was named as the year of consumption model reforms by Iran supreme leader, Ayatollah Seyyed Ali Khameneie. Consumption model reforms is the process of an abiding reform of behavior and the available consumers’ methods in usage of various goods and MoreThe year of 1388 was named as the year of consumption model reforms by Iran supreme leader, Ayatollah Seyyed Ali Khameneie. Consumption model reforms is the process of an abiding reform of behavior and the available consumers’ methods in usage of various goods and resources via the promotion of people’s knowledge, insight, and attitude. Therefore, it is the stabilization of correct and abiding consumption model in the form of social and cultural training.The purpose of this study is the investigation of the effective psychological, social and economical factors upon the consumption reforms of the BA students of the Islamic Azad University of Ghaemshahr in the educational year of 1389-1390.The present study is a descriptive-metrical study. The statistical universe of this study includes 7524 (seven thousands and five hundreds twenty five) male and female students of Islamic Azad University of Ghaemshahr. The sample of this study includes200 female and 144 male students that the number of sample was estimated by Cerjce and Morgan table model. The random – classified sampling plan was used in the selection of this sample studying. The needed data for the measurement of variables has been taken out ofa researcher made questioner. The researcher has used 17 questions for the measurement of effective psychological factors upon the consumption model, 9 questions for the measurement of effective social factors and 4 questions for the measurement of effective economical factors in the range of one to five (1-5) at the scale of Likert which its reliability has been equal to 81%.The Statistical analysis was done by SPSS Software and at the inferential level T was used to evaluate the degree of acceptability of each variable. For grading each variable the Frouyd – test was used. The Komologrov –Esmirnof (K-S) test was also used to determine the degree of normality of the data.The obtained results from the statistical tests shows that at the level of 5% error, the psychological, social and economical factors were influential in students’ consumption model. It also indicates that according to grading, there is a difference among the components of the psychological, social and economical factors. In other words, the psychological factors has the most effects, while the social and economical factors would stand in the next ranks in order. Manuscript profile -
Open Access Article
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Open Access Article
7 - The Effect of Energy Price Shocks on Iran's Oil-centric Economy base on New-Keynesian Modeling Method and Using Dynamic Stochastic General Equilibrium Equations
علی محمدی پور علی سلمانپور زنوز سید فخرالدین فخرحسینیExtensive subsidies and excessive energy consumption have necessitated the need to reform consumption pattern and price. The present study seeks to investigate the effects of energy carrier price reform on important macroeconomic variables and for this purpose, a small MoreExtensive subsidies and excessive energy consumption have necessitated the need to reform consumption pattern and price. The present study seeks to investigate the effects of energy carrier price reform on important macroeconomic variables and for this purpose, a small open New-Keynesian DSGE model has been calibrated and simulated for Iran. The results of impulse response functions analysis show that the detrimental effects on household consumption, enterprise investment, non-oil production and total output as a result of positive price shocks in energy carriers can negatively impact Iran's economy for at least 30 periods. A accelerated decline in investment over the course of nine periods and a return to a stable level over 25 periods can also be a crisis. Therefore, the need for complementary policies to encourage investment and counteract price increases, as well as the role of the government in efficient subsidies redistribution and infrastructure investment, can be extremely important. Manuscript profile -
Open Access Article
8 - Presenting the sociological model of the implementation of resistance economy policies in the Islamic Republic of Iran between 1400-1392
Amir Hatamifar Hassan Kheiri Ali ShirkhaniThis research was conducted with the aim of providing a sociological model of the implementation of resistance economy policies in the Republic of Iran between 1400-1392 and the main method of the current research is the survey method, which collects data with the help MoreThis research was conducted with the aim of providing a sociological model of the implementation of resistance economy policies in the Republic of Iran between 1400-1392 and the main method of the current research is the survey method, which collects data with the help of a questionnaire and analyzes it with the help of SPSS, PLS and Various statistics have been made. The statistical population of this research in the quantitative part, in the quantitative part, the statistical population includes 130 former and current professors and experts of sociology and economics of the universities of Qom, to select research samples in the quantitative stage, a simple random sampling method was used. In this part, because the sample size is limited, the statistical population is the same as the sample. ; And the findings of the research indicate that the main components of fit are the modification of the consumption pattern, lifestyle change, economic culture change, anti-corruption, people-centeredness and the role of the media, also considering the positivity of the lower and upper limits of the distance. The reliability (greater than the average) of all 6 indicators used in the report, it can be concluded that according to the respondents, these 6 are properly developed in the model process and are currently in a favorable condition. Based on the identified factors and indicators based on interviews and confirmatory factor analysis of the presented conceptual model, all 6 factors are approved and it Manuscript profile -
Open Access Article
9 - Analyzing the Consequences of Targeted Subsidies on Various Sectors of the Economy and the Unwanted Strategies for Reducing the Consequences
F. MehrabaniUntil now what has been neglected in subsidies in the country is accurate targeting of this policy, until now subsidizing has been in a public form. Therefore, targeted subsidies can overcome the problem. However, targeted subsidies, in the absence of favorable conditio MoreUntil now what has been neglected in subsidies in the country is accurate targeting of this policy, until now subsidizing has been in a public form. Therefore, targeted subsidies can overcome the problem. However, targeted subsidies, in the absence of favorable conditions, may cause serious damage to various economic sectors. This article tries to diagnose the problems of targeted subsidy and show the alternatives to reduce the problems. The methodology used in this research was a descriptive one and therefore we used the statistics contained in the central bank's balance sheet and energy Statistical Yearbook. The results reflect the fact that the subsidy project (i.e., not targeted) as it stands now will lead to a fiscal illusion and increases the dependence on oil revenues, infation and financial funds disorders. Manuscript profile
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