List of Articles چارچوب مفهومی

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  1 - University Evaluation about the Need for Improvement and Presentation of Accounting Measurement Conceptual Framework by Islamic Religious Culture Approach
  عسگر پاک مرام یوسف بیک زاده جمال بحری ثالث
  Introduction and research objective: This paper concerns about accounting measurements from the socio ‐cultural values’ perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all, the study develops a theory to concern ab More

  Introduction and research objective: This paper concerns about accounting measurements from the socio ‐cultural values’ perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all, the study develops a theory to concern about accounting values in a religious perception. Then Islam, as one of the most debatable religion in the world, is considered as an instance. The purpose of this study is explanation of the differences between Islamic accounting measurement and Western accounting measurement and providing a Islamic accounting conceptual framework. Research method: This research is applied in purpose and descriptive in implementation. Findings: The research results by using Delphi method, and university opinion was verified. The study show that due to differences of social values, values measured on the accounting assets is different from historical cost accounting. Asset valuation for purpose of Zakat, was the case of this study. In this case, Islamic accounting measurement is in accordance with exit price measurement. Conclusion: we can conclude that, an Islamic country such as Iran, in order to realization high goals and objectives of Islam holy Sharia, must be create and used Islamic accounting conceptual framework in accordance with Islamic guidelines. Manuscript profile
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  2 - تبیین چارچوب مفهومی حکمروایی خوب شهری مبتنی بر مدیریت یکپارچه شهری(نمونه موردی: کلان‌شهر تهران)
  افشار ابدالی حسین ذبیحی حمید ماجدی
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  3 - Presenting Conceptual Model of Distance Education Based on MOOCs in Technical and Vocational High Schools
  Mahdi Kowsari Moslem Salehi Mozhgan Amirianzadeh Reza Zarei
  10.30495/ee.2023.1984544.1167
  Introduction: Currently, the use of MOOCs is known as one of the learning gateways in the 21st century to technology-based learning, which has advantages in the learning process. Therefore, the main goal of this research is to design a conceptual model of distance learn More

  Introduction: Currently, the use of MOOCs is known as one of the learning gateways in the 21st century to technology-based learning, which has advantages in the learning process. Therefore, the main goal of this research is to design a conceptual model of distance learning based on MOOCs in technical and vocational high schools in Fars province.research methodology: The research was done in a developmental type with a qualitative design and through using thematic analysis and semi-structured interview instrument. The participants were selected using the purposeful sampling method with theoretical saturation criteria, and based on that, 32 professors and specialists in the field of technical high schools and vocational training were selected. In order to obtain the reliability and validity, two methods of review of participants and review of non-participating experts were used in the research. In order to obtain transferability, interviews and consultations were conducted with 32 experts, and in order to comply with the transferability, all the details of the research were carefully recorded in all stages.Findings:The research findings indicated that conceptual framework for distance education, based on MOOC in  Fars province technical high schools and vocational training, includes five main dimensions concerning managers' support with components  of managers' awareness, managers' commitment and managers' accountability; support of high-level documents with the components  of vision, correcting manual documents and policy making; platform building with the components of professional expert, beliefs, hardware, software, user-friendliness, support, training and motivation; planning with the components of targeting, content developing, evaluation; and implementation with components of feasibility, design, performance, and evaluation.Conclusion: Determining the main factors influencing MOOC in technical and vocational high schools and paying attention to them in the matter of education management macro-planning can be the basis for more use of this educational method even at the country level. Manuscript profile
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  4 - تبیین چارچوب مفهومی حکمروایی خوب شهری مبتنی بر مدیریت یکپارچه شهری(نمونه موردی: کلان‌شهر تهران)
  افشار ابدالی حسین ذبیحی حمید ماجدی
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  5 - Evaluation of the Application of Amir Kabir Governance Model as a Model of Public Administration
  Maryam Shams Falavarjani Mehraban Hadi Peykani Soheila Torabi Farsani
  10.30495/msds.2021.1942135.1012
  The purpose of this research is to present a - public administration model based on the conceptual model of Amirkabir governance. The conceptual model of Amirkabir governance based on the method of documentary research and by analyzing the content of a category focusing More

  The purpose of this research is to present a - public administration model based on the conceptual model of Amirkabir governance. The conceptual model of Amirkabir governance based on the method of documentary research and by analyzing the content of a category focusing on the study of first-hand books and texts and analytical sources that have criticized the actions of Amirkabir; It has been obtained in the form of exploratory and inductive design. The model obtained by Delphi technique and survey of experts through a researcher-made questionnaire is evaluated qualitatively and finally the government management model is obtained. Quantitative evaluation and model testing were also done through a questionnaire from the Delphi section using structural equation modeling. The statistical population in the Delphi department was 12 university professors in the field of public administration and history in the quantitative department were 278 public administrators who were selected based on purposive sampling. The 5-level model of public management has 46 items, 21 categories, 11 themes and 6 dimensions, including economic, bureaucratic, political, educational-cultural, protective, and social measures, and 1 main axis - public management - has reached the consensus of experts in terms of appropriateness and composition of factors. And their importance and weight have been determined; And shows that the conceptual model of Amirkabir governance has the necessary characteristics to become a model of public administration that is consistent with the cultural-political and social conditions of Iran and can be used by - public administrator to manage public affairs. Manuscript profile