List of Articles تحلیل کیفی فراترکیب

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  1 - Identify and rank the challenges of (determining) fair value measurement in the implementation of International Financial Reporting Standard No. 13 (IFRS13) in Iranian non-governmental banks using Meta-synthesis qualitative analysis and SWARA method and provide a solution using the ARAS technique.
  samaneh zarerafi Gholamhasan Taghi Nataj Malekshah Azita Jahanshad Farzaneh heidarpoor
  The purpose of this study is to identify and rank the challenges of (determining)fair value measurement in the implementation of International Financial Reporting Standard No.13(IFRS13) of Iranian non-governmental banks. This approach can provide intelligent cooperation More

  The purpose of this study is to identify and rank the challenges of (determining)fair value measurement in the implementation of International Financial Reporting Standard No.13(IFRS13) of Iranian non-governmental banks. This approach can provide intelligent cooperation and effective communication with international markets and provide more useful information on reliability and reliability. Future cash flows help investors(improve forecasts)and provide useful tools in determining risk and asset prices and securities,as well as identifying devaluation before it occurs (hedging) and identifying early credit losses, reducing the volume of non-current receivables of banks,and raising public confidence. Through library study and Meta-synthesis qualitative analysis were collected and for evaluation of Meta-synthesis reliability, a selected document was provided to the experts. After evaluation, the Holst coefficient was calculated to be 0.845.(SWARA)Obstacles and Challenges were identified and ranked.With the help of ARAS technique,better solutions were proposed to remove the obstacles and challengesThey show infrastructure indicators and regulatory structure (requirements),credit risk rating, investment risk awareness and risk return analysis,proper allocation of foreign exchange resources by banks to banks,proper allocation of credit by banks based on customer ratings and reduction of overdue receivables.(IFRS13)and indicators of development platforms,upgrading the level of control activities,creating and using rating agencies in creating accurate trocar models (progress in the field of accreditation),effective risk management and effective internal control systems,promoting risk modeling, the need to pay attention to auditing knowledge,They were also identified as solutions to deal with obstacles and challenges. Manuscript profile
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  2 - Examining the antecedents and consequences of entrepreneurial mentoring
  sayyed mohammad reza davoodi , Masoud Ataee Gharacheh
  Entrepreneurial mentorship is a key factor that, if its drivers are correctly identified, will have many consequences for success in the field of entrepreneurship. In this regard, the present study was conducted with the aim of investigating the antecedents and conseque More

  Entrepreneurial mentorship is a key factor that, if its drivers are correctly identified, will have many consequences for success in the field of entrepreneurship. In this regard, the present study was conducted with the aim of investigating the antecedents and consequences of entrepreneurial mentoring. This research is descriptive-survey in terms of purpose, practical in terms of method, and time period of data collection. For this purpose, after searching the databases, in the period of 1390 to 1402 and 2010 to 2023, 23 articles in the field of entrepreneurship mentoring were evaluated and finally, 20 articles were selected and entered the analysis stage. These articles were selected according to the credibility and validity of the research, the quality of the research, the scientific criteria, and the relationship with entrepreneurial mentoring. In order to identify the antecedents and consequences of entrepreneurial mentoring, the meta-combination method and Maxqda software were used. The results showed that the culture of mentorship, competence of mentors, career development, and mentor-disciple relationships are considered antecedents of entrepreneurial mentorship, and perfectionist, self-directed, harmonious, emotional, and professional consequences are among the consequences of entrepreneurial mentorship. Manuscript profile