• List of Articles Boards

      • Open Access Article

        1 - Recognizing of Effective Factors on Welcoming Advertising Billboard by Business Companies in Hormozgan Province (Case Study: Advertising Company)
        R. Samadi Tirandazi R. Ahmadi A. Tizro S. Mohammadipour
        The study seeks to identify and determine the importance of effective factors on welcoming business companies from suburban billboards in Hormozgan province. Recognizing these factors offers  solutions for more attraction of  billboards  and  their w More
        The study seeks to identify and determine the importance of effective factors on welcoming business companies from suburban billboards in Hormozgan province. Recognizing these factors offers  solutions for more attraction of  billboards  and  their welcoming .This study is applied base on purpose and base on data collection  is  survey  . Statistical community of this research is all active advertising companies in Bandarabbas (45 companies) that includes 80 advertising experts. The main  tool for data collection is interview and questionnaire. After assessing reliability and validity of  questionnaire, they were distributed among of advertising experts  and 61 questionnaires were returned. obtained  data were analyzed by descriptive statistics , one sample T-Test and Friedman Test  in SPSS software. The results indicate that the main factors identified  are related to business companies , roads , advertising companies and billboard and among of these factors , traffic rate in road , road type , the business company perception of  billboard media and its effectiveness , the kind of marketing activities of advertising companies , financial ability of business companies are more important.  Manuscript profile
      • Open Access Article

        2 - The Role of Board of Director Composition as a Corporate Governance Index in Iranian Firm Performance
        Bita Mashayekhi Behnam Tootakhan Bonab
        This research investigates the role of some corporate governance indices on firmperformance in Iranian Firm. In this paper, we use board independence and boardleadership as corporate governance indices and ROA, ROE, and EPS as firmperformance surrogates. Data from Tehra More
        This research investigates the role of some corporate governance indices on firmperformance in Iranian Firm. In this paper, we use board independence and boardleadership as corporate governance indices and ROA, ROE, and EPS as firmperformance surrogates. Data from Tehran Stock Exchange (TSE) companies for the2002-2006 financial years were used to test this hypothesis. We find no relationbetween leadership structure and Iranian firms’ performance. Likewise, boardindependence does not promote Iranian firms’ performance. Besides, both leadershipstructure and board independence together do not impact the performance of Iranianfirms. Our examinations show the duality problem in 76 percent of sample firms.And, about 60 percent of directors on the board are non-executive. Manuscript profile
      • Open Access Article

        3 - Providing passive defense solutions for the stability of the electricity distribution network in the snow crisis (case study: Iran-Koohrang city, Chaharmahal and Bakhtiari province)
        abbas jamshidi gahrouei M.H Ershadi
      • Open Access Article

        4 - The Impact of the Tourism Sector Policies in the Ninth and Tenth Boards of Government on Urban form and Structure of Mashhad Using Discourse Theory
        Sara Jalali Zohreh Davoudpour Manouchehr Tabibian
      • Open Access Article

        5 - Translation Quality Assessment of English Equivalents of Persian Proper Nouns: A case of bilingual tourist signposts in Isfahan
        zahra moeini fard Hossein Heidari Tabrizi Azizeh Chalak
      • Open Access Article

        6 - Examining the moderating role of politcal connections of the board in the relationship between related party transactions and earnings management
        Ahmad Abdollahi Yasser Rezaei Pitenoei
        According to the conflict of interest theory, related-party transactions typically occur when a company’s assets are withdrawn in the interest of related parties, and to hide this, managers engage in earnings management. Accordingly, the present study aims at inve More
        According to the conflict of interest theory, related-party transactions typically occur when a company’s assets are withdrawn in the interest of related parties, and to hide this, managers engage in earnings management. Accordingly, the present study aims at investigating the link between related-party transactions and earnings management in the firms listed on the Tehran Stock Exchange. In addition, it seeks to answer whether political connections moderate this association. To this end, the present study adopts related-party transactions as the independent variable, political connections as the moderating variable, and discretionary accruals as the dependent variable. The statistical population of the research consists of 86 firms listed on the Tehran Stock Exchange during the years 2015-2019. The research hypotheses were tested using a multivariate regression model based on panel data. The findings reveal that related-party transactions are significantly correlated with earnings management. Also, the membership of political figures on the firms’ boards intensifies the relationship between related-party transactions and earnings management. Manuscript profile
      • Open Access Article

        7 - The Role of Tourism Boards in the Development of Tourism in Isfahan
        shahin bakhtiarvandbakhtiari alireza sodaei Abolfazl Abkar isfahani marzieh mousavi
        The tourism industry in today's world is considered as one of the economically profitable industries and the creation and exchanging means of culture. Measures should be taken to attract tourists and introduce the buildings. These measures include advertising, book prin More
        The tourism industry in today's world is considered as one of the economically profitable industries and the creation and exchanging means of culture. Measures should be taken to attract tourists and introduce the buildings. These measures include advertising, book printing, publishing brochures, and billboards for better access of tourists to the desired areas. Tourist boards play a special role. In a way, it can be said that these signs are eloquent language to guide a tourist and a good guide to attract the tourist, a reliable guide to get to the desired place; signs are not only a guide but also carry a brand of advertising. Thus, their shape, size, color, installation location, and multilingualism, all are effective in the structure of the signboard; and the tourism sign depicts the cultural identity and personality of an area. The purpose of this article is to investigate the effectiveness of the use of tourism signs in the city of Isfahan and the development of tourism in this city. The method of this research is applied based on the purpose and based on nature is descriptive-analytical. The statistical population of this research includes all citizens over 18 years old in Isfahan in 1997 who were randomly sampled. The necessary data were collected through a questionnaire. The results of this study show that more than 62% of foreign tourists and more than 52% of local tourists in their comments have described this situation as weak and very poor. Manuscript profile
      • Open Access Article

        8 - The Effectiveness of Using Smart Boards in the Curriculum Elements Based on Technology Acceptance Theory
        Leila Heshmatifar Shadi Jazini Bibi Eshrat Zamani
        Using an e-learning and smart system can reinforce the knowledge and efficiency of the course in a better way. Therefore, today's schools should be designed for the information age. The purpose of the present study is studying the effectiveness of using smart boards in More
        Using an e-learning and smart system can reinforce the knowledge and efficiency of the course in a better way. Therefore, today's schools should be designed for the information age. The purpose of the present study is studying the effectiveness of using smart boards in the curriculum elements, from the viewpoint of teachers in the second grade of high school. This research has been conducted qualitatively, and is an applied research, based on the activity acceptance theory. The data collection method was observation and semi-structured interviews. The statistical sample for the interviews consisted of 20 second grade high school teachers in Isfahan and their classrooms were observed. Data analysis –a qualitative content analysis- was simultaneously carried out with data collection. The results of this research showed that smart boards have such characteristics considering 4 curriculum elements (purpose, content, strategy, class and assessment) and 2 TAM elements (ease of application and perceived benefit) that generally instances of saving and restoring the content, color variation in the area of application, using various pages, flexibility in the classroom management and the form of students’ sitting, and continuous and gradual assessment were mentioned in the area of ease of application; and in the area of perceived benefit instances like high precision, increasing students’ motivation and interest, synchronizing students with the current advances, the need for objectification in some lessons, using the time optimally and preventing from wasting the time, and oral assessments were the most important factors mentioned by the teachers. Manuscript profile
      • Open Access Article

        9 - Modeling of Political Communications of the Board of Directors and Credit Risk Empirical Evidence of Iran's Interest-Free Banking System (Dynamic Panel Data Approach
        Ali Heydari Ezatullah Abbasian Farzaneh KHalili
        The purpose of This study attempts to investigate the effects of interactions between politically connected CEO (PCCEO), independent directors, and credit risk of banks in an emerging country. It has been widely stated in the theoretical literature that political connec More
        The purpose of This study attempts to investigate the effects of interactions between politically connected CEO (PCCEO), independent directors, and credit risk of banks in an emerging country. It has been widely stated in the theoretical literature that political connections increase the value of organizations. Political connections may have a positive or negative effect on the performance of the bank. answering the question of whether banks' political connections have a positive or negative impact on their financial performance cannot be answered with certainty. In this study, commercial banks include 16 banks for the period 1390-1396. To collect the required data for the banks listed on the Tehran Stock Exchange, the database of Codal publishers was used. The information contained in the performance report of Iranian banks collected by the Higher Institute of Banking of Iran was also used. For investigation of this issue, we employ the SGMM method (System Generalized Method of Moments) or in other words, dynamic GMM approach, and we find politically connected boards to exert significant influence on credit risk. Manuscript profile
      • Open Access Article

        10 - Identification and Classification of Organizational Dashboard Development Factors with BI Logic To Assess Resistance Economics Strategies
        seyyed ali akbar hashemi
          Resistance economics means identifying areas of economic pressure, and subsequently trying  to control and mitigate those effects, and in ideal conditions, turning such pressures into opportunities that cannot be achieved without effective and planned strat More
          Resistance economics means identifying areas of economic pressure, and subsequently trying  to control and mitigate those effects, and in ideal conditions, turning such pressures into opportunities that cannot be achieved without effective and planned strategies. In general, the main cause of the failure of the strategies is the lack of control and monitoring of actions and actions in line with predetermined goals and strategies. Considering the need to properly implement the strategies of resistance economy in the current state of the country, identifying important information that should be monitored at the moment is more urgent. Organizational Dashboard, a tool-rich indicators, reports and graphs dynamically acted according to its managers can see at any moment the organization's performance And compare and evaluate its status with respect to short and long term perspectives. But for efficient data using business intelligence logic is inescapable. Business Intelligence is a system in which different, dispersed and heterogeneous data of an organization is integrated and through the establishment of analytical database for managers to make decisions. . This study is developmental and practical. After reviewing literature and interviewing with ۳۸ experts in universities and organizations, organizational dashboard developmental factors with the business intelligence logic were presented that were ۳۵۷ codes. Using themes analysis and focus group methods, these codes were grouped to ۲۴ based themes and ۷ organizer themes Including need assessment and feasibility, process design, , software design, deployment and implementation, evaluation and analysis, and maintenance and development. In the second phase, 24 based themes were presented to the Resistance Economists experts and ultimately 20 factors were considered as effective factors in the assessment of resistance Economists.   Manuscript profile