Weakness

Open Access Article

1 - Examining the reasons for the weakness of professional ethics in the communication of the football federation at the international level
mozafar yektayar mostafa mostafapour mozhgan khodamoradpour meysam allahmoradi

10.30495/jism.2023.74278.1058

There are many problems in sports communication at the international level for the sports federations of the Islamic Republic of Iran, the reasons for which should be considered in the lack of proper communication between the federations and the Asian and global authori More

There are many problems in sports communication at the international level for the sports federations of the Islamic Republic of Iran, the reasons for which should be considered in the lack of proper communication between the federations and the Asian and global authorities. In this research, the investigation of the reasons for the weakness of professional ethics in the communication of the football federation at the international level has been put on the agenda, and for this purpose, the analysis of the international relations of the football federation has been done. Undoubtedly, managerial weaknesses are one of the most important factors in not having a seat in the international football federation, especially the Asian Football Confederation. In this research, which was conducted in the form of a fuzzy Delphi, the opinion of the officials and experts of the football federation was analyzed in the field of strategies for obtaining seats. In general, it was found that communication with prominent people in international football, proper relations with the Asian Confederation and getting national and club hosting are the right ways to gain and maintain a powerful seat in the Asian Football Confederation.. . . .. . . . . . Manuscript profile

Open Access Article

2 - Eeffect of corporate governance on the relationship between disclosure of internal control weakness and accruals quality
Solmaz Farazdaghi Sina Kheradyar Fazel Mohammadi Nodeh Mahmoud Samadi Lorgani

The present research aims to study the effect of corporate governance mechanisms on therelationship between the internal control weakness and accruals' quality in the companies listed inTehran Stock Exchange. The accruals' quality and the internal control weakness are t More

The present research aims to study the effect of corporate governance mechanisms on therelationship between the internal control weakness and accruals' quality in the companies listed inTehran Stock Exchange. The accruals' quality and the internal control weakness are the dependentand independent variables, respectively. 9 different criteria of the corporate governance includemanagerial mechanisms and ownership structure as the moderating variables. To calculate theresearch variables, data of 159 companies in the time interval of 2011-2017 were used. The researchis applied, descriptive and correlational. The hypotheses testing using the regression models showsthat there is a significant reverse relationship between the internal control weakness and accruals'quality. And independence of the board of directors, the size of the board of directors, free float stockand the institutional ownership percentage will weaken the negative effect of the internal controlweakness on the accruals' quality and in contrast, the CEO stability and the ownership concentrationwill intensify the effect of internal control weakness in companies. Manuscript profile

Open Access Article

3 - Internal Control Weaknesses and Market Value of Cash Holdings Department of Accounting, Payame Noor University (PNU), Tehran, Iran
Davood Hassanpour Mehdi Safari Gerayli

The existence of weak internal controls provides directors to engage in opportunistic exploitation of corporate cash resources. As such, corporate cash holding is anticipated to increase investors' concerns, which, in turn, leads to the underestimation of corporate cash More

The existence of weak internal controls provides directors to engage in opportunistic exploitation of corporate cash resources. As such, corporate cash holding is anticipated to increase investors' concerns, which, in turn, leads to the underestimation of corporate cash value in the market. Accordingly, the present study examines the effect of internal control weaknesses on the market value of cash holdings. In doing so, Faulkender & Wang (2006) model was used to measure the market value of cash holdings. The research hypothesis was tested based on a sample of 97 firms listed on the Tehran stock exchange during the years 1391 to 1395 and using multiple regression model based on panel data techniques. The results indicate that presence of internal control weaknesses reduces the market value of corporate cash holdings. This suggests that investors undervalue the cash held in the firms with weak internal controls. Manuscript profile

Open Access Article

4 - Development and selection of green management development strategy in University of Guilan based on SWOT analysis and Quantitative Strategic Planning Matrix (QSPM)
Narges Banaeian Morteza Zangeneh seyed Hossein Payman

10.30495/jest.2022.59523.5325

In recent years, with the increase of environmental concerns, application of scientific and practical tools in this field has been welcomed. Universities are the most appropriate place to develop environmental activities and strive to prioritize environmental practices More

In recent years, with the increase of environmental concerns, application of scientific and practical tools in this field has been welcomed. Universities are the most appropriate place to develop environmental activities and strive to prioritize environmental practices more responsibly. The present study examines and selects green management development strategies in the University of Guilan as one of the leading universities in green management in higher education. According to the University of Guilan situation, 14 and 17 items were examined respectively as internal factors (strengths and weaknesses) and external factors (opportunities and threats) in the green management of the university through hierarchical analysis. One of the most important weaknesses is lack of infrastructure and fundamental facilities, which have led to high consumption of energy, materials and paper due to the deterioration of buildings and equipment, lack of energy control facilities, and etc. Evaluation of internal and external factors, integration and drawing of space matrix, showed that the green management of University of Guilan is in a situation where aggressive strategies take precedence over other strategies. Offensive strategies were quantitatively evaluated and ranked based on the strategic planning matrix. The results showed that the strategies of supporting green research projects, public culture and incentive policies are the most effective and best strategies for the development of green management at the University of Guilan, respectively. Manuscript profile

Open Access Article

5 - Presentation of the Strategic Management Plan for Ecotourism Development in Gheshm Island by SWOT Method
Sahar Rezaian Seyed Ali Jozi Asma Pirasteh

AbstractThis Study had been Carried out within the period of Feb. 2006 till Sep. 2007 to present the StrategicManagement Plan for Ecotourism Development in the biggest Island of Persian Gulf (Gheshm).In the first Step we started to identify the Natural resorts, Cultural More

AbstractThis Study had been Carried out within the period of Feb. 2006 till Sep. 2007 to present the StrategicManagement Plan for Ecotourism Development in the biggest Island of Persian Gulf (Gheshm).In the first Step we started to identify the Natural resorts, Cultural heritage and infrastructure in thisisland which was followed considering Iran's Ecological model. we had tried to determine localpotentials and ecological capability of recreational resources to establish the intensive and extensiverecreation’s land use on the scale of 1/50000. 65 questionnaire had been filled in the highseason(March 2006) to predict the regional demand of local visitors via Klawson method .The strategic management plan of ecotourism development had been suggested via SWOT method.This method is based on external alternatives (Weakness, Strengths points) and internal alternatives(Opportunities and Threats) of the studied environment. The above mentioned items were identifiedusing Delphi method (Expert's Choice). The results showed despite rich resources in this island whichcan transform this island to recreational pole, the lack of infrastructure and advertisement andappropriate marketing, has placed this island in strategic situation. Based on this result and analysisfour strategies had been suggested , considering the technological, economical, social and culturalsituation during the operation time. This was called the Attractiveness mark in SWOT Method, theStrategy of using the settlement Facilities and Services by Gheshm development organization toprovide basic short time services to the local visitors which can be the first and most effective strategyto reach better situation at present. Manuscript profile

Open Access Article

6 - Strategic planning process of the Quran View
Alireza Heidarzadegan Fatemeh Mashhadiabbas

In recent years, several reasons have caused intelligence managers to be aware of planning a traditional form is no longer able to solve the problems. It is therefore necessary to take advantage of strategic planning in governments, organizations and society. This wise More

In recent years, several reasons have caused intelligence managers to be aware of planning a traditional form is no longer able to solve the problems. It is therefore necessary to take advantage of strategic planning in governments, organizations and society. This wise design can be considered a strategic plan. In this paper an attempt has been made to consider the Qur’an as the best book of human conduct, will review a necessary component of the program is to attain prosperity. And with reference to verses in the Koran and the deeply profound understand how these verses are planning to provide to humans. In this paper an attempt has been made based on the Quran examined how the creator Strategic planning process will proceed. Manuscript profile

Open Access Article

7 - The approach of Holy Quran to Issue of Domination and Submission
Yousef Moqaddasi Jamal Talebi Ghareqeshlaqi Asgar Babazadeh Aqdam

10.30495/qsf.2021.680775

Throughout human life on earth, man has hated the word oppression and exploitation and has considered it as an intellectual and religious ugliness. The pure nature of God as a very moving tool has prevented his domination, but any society that has a cultural background More

Throughout human life on earth, man has hated the word oppression and exploitation and has considered it as an intellectual and religious ugliness. The pure nature of God as a very moving tool has prevented his domination, but any society that has a cultural background of domination and oppression has helped the arrogant and colonialist in his "superior self-vision". The reference to the noble verses of the Qur'an in "Wrong not, and ye shall not be wronged." indicates such a meaning. The purpose of this article is to show the face of arrogance in today's human society. The quality of anti-arrogance from the perspective of the Qur'an and the explanation of the methods of fighting arrogance by presenting noble verses are reassuring; And it will be peace and self-esteem. This study is descriptive and philosophical and analytical and library studies. Manuscript profile

Open Access Article

8 - Suspicion in Qur'an and Islamic Traditions and its Study in Qur'anic Sermons Relating Beginning of Islam Events
Ahmad Mirzaee Fatemeh Riyahi

In this research, what is the suspicion, harms and threats of bad suspicion against the individual and society and ways to get out of its dangers, and in contrast to the opportunities that good suspicion creates and its individual and social, worldly and otherworldly fr More

In this research, what is the suspicion, harms and threats of bad suspicion against the individual and society and ways to get out of its dangers, and in contrast to the opportunities that good suspicion creates and its individual and social, worldly and otherworldly fruits. In addition, we have determined its limits in the holy Shari'a and tradition, and especially by examining it in the words of Imam Ali Descriptive research method was used to investigate the above cases and by referring to written and unwritten sources and the site, the necessary materials have been collected. What can be named as the result of this research is that: thought, like other blessings of God Almighty, if it moves in its divine path and proceeds under divine management and under the commands of Sharia, is a very important internal factor for human progress and moving towards God Almighty. But if it is managed by the devil and is ruled by the human soul, it becomes a deadly poison for the human soul and the Islamic society. Manuscript profile

Open Access Article

9 - Defect in Will: Taking an Interdisciplinary Approach Applying Islamic – Quranic Psychology Science
Fahimeh Mohammad Poor Mohammad Ali Goodarzi

The purpose of this article is to study disorders relating defection and weakness in willpower. The present research attempts to survey disorders that can be considered as defects in human will, relying on authentic sources, Iranian and foreign literature and artic More

The purpose of this article is to study disorders relating defection and weakness in willpower. The present research attempts to survey disorders that can be considered as defects in human will, relying on authentic sources, Iranian and foreign literature and articles related to the will and its linked concepts. By defining and proving the role of will in the etiology of various mental disorders, one can in fact deduce that what is troubled is the power of will and responsibility in man, and that what is to be treated as a disease is the enhancement of willpower and will in individuals. Symptoms of weakness and deficiency in will can be considered as warning signs of problems in one's behavior, and by preventing, controlling, and sometimes treating and improving intellectual-based functioning, many social, cultural, and psychological disorders and disorders in individuals and the community stopped. Considering Quranic approach to the concept of will and emphasis on human will in enjoying a healthy and psychologically optimal life, this concept can be expanded and applied to the field of psychological therapy. Manuscript profile

Open Access Article

10 - Strategic Planning in Hotel Industry (Case Study: Parsian Evin Hotel)
Zeinab Rajabi Amin Pir Mohammad Zadeh Mina Zarepour Fatemeh Doozandeh Zibary

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11 - Investigating the oppertunities and threats, strengths and weaknesses of using smart innovations (case study: Isfahan highschool teachers)
Eshrat Zamani Ali Ghasempour Reza Homaei Setareh Mousavi

The recent research was done to consider oppertunities and threats, strengths and weaknesses of using smart innovations (case study: Isfahan highschool teachers). The population included all the highschool teachers in fifth regions (N= 2608) in 2010-2011. 355 people wer More

The recent research was done to consider oppertunities and threats, strengths and weaknesses of using smart innovations (case study: Isfahan highschool teachers). The population included all the highschool teachers in fifth regions (N= 2608) in 2010-2011. 355 people were selected by using Morgan table and relative stratifid sampling.The used instruments were included the interview and demographic questionnaire. the findings was analyzed by using Spss. The findings showed that when new thechnology combined with teaching process, teaching could be more effective and satisfying. Also it increased not only professors’ abilities in teaching, but also it made teaching method easier. Finally this article was considered strengths and weaknesses of using smart innovations in teaching from Isfahan highschool teachers, perspectives. Manuscript profile

Open Access Article

12 - Impact of Internal Control Weaknesses on Financial Reporting Risk
mohsen azhdar mohsen dastgir saeid aliahmadi

10.22034/amfa.2022.1946398.1661

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Open Access Article

13 - Internal Control Quality Assessment based on the Characteristics of the Entity and Auditor and their Expected Goals in the Firm's Listed in Tehran Stock Exchange
Saeed Alipour Asgar Pakmaram Rasool Abdi Jamal Bahri sales

10.22034/amfa.2020.674949

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Open Access Article

14 - Designing a Model of Creativity in a Distant Education (Tehran Region 3 Education)
Mansoureh Eskandari Majid Radfar Hamid Reza Fatehi

Purpose: the purpose of the current research is to help schools and educational institutions managers adopt appropriate strategies to renovate education and improve educational performance by identifying the socio-economic strengths and weaknesses (SW) of distant educat More

Purpose: the purpose of the current research is to help schools and educational institutions managers adopt appropriate strategies to renovate education and improve educational performance by identifying the socio-economic strengths and weaknesses (SW) of distant education of creativity.Method: applying a purposive sampling, the data of 15 individuals including management development assistants, teachers, academic assessment experts and members of parents' and trainer’s associations of the 3rd district of Tehran were collected and analyzed through semi-structured interviews. Applying a grounded theory, the model of socio-economic strengths and weaknesses of distant education of creativity was developed. Findings: a total of 139 final codes were extracted from the interviews. These codes were classified into sixteen higher level categories, such as: the existence of cost, process, inter-unit problems, the need to reduce educational costs, etc. related to non-attendance creativity training. Based on the identified codes, the model of creativity in distance education was designed.Conclusion: results of this qualitative research show that the correct application of distant education can increase students' creativity, improve the status and credibility of schools at the Education Association of Tehran, increase intra-school interactions, and increase the satisfaction of parents, students, and teaching staff. Manuscript profile

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15 - Investigating the Strengths, Weaknesses, Opportunities and Threats of the Shahab National Plan based on the SWOT Method
Maryam Asefi

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Open Access Article

16 - political issues of sammanid collaps in iran history
javad horavi

As the advent of sammanids, caused lots of beneficence in Iran's and Islam's culture and civilization, the decline of this dynasty caused previous negative impact in Iran history indeed .among all decline causes the role of political issue. Were the most important weakn More

As the advent of sammanids, caused lots of beneficence in Iran's and Islam's culture and civilization, the decline of this dynasty caused previous negative impact in Iran history indeed .among all decline causes the role of political issue. Were the most important weakness of council of state(divan) youth of timurind Amir's, advent of domestic rebellions contact with forign governments disorderly in provinces ,the circulation of flattery in court the superiority of Turkish military the lack of political unity and contact with caliph rebel of Amir's decreas , of public fair, collapse of society abandonment of fagheehsjuris consul)t and stagnation of science simutanous with decline of (ghaznavids and al afrasiab) attack are issues discussing in this article. Manuscript profile

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17 - Evaluation of urban crisis management (Case study: Sarpol-e-Zahab earthquake in 2016)
payman karimi Abbas MalekHoseini

Earthquake is always one of the most important Hazardsin the country, which imposes a lot of human and financial losses annually. The results showed that the most important strengths of crisis management include the assistance of non-governmental organizations with a we More

Earthquake is always one of the most important Hazardsin the country, which imposes a lot of human and financial losses annually. The results showed that the most important strengths of crisis management include the assistance of non-governmental organizations with a weight of 0.883 and the participation of citizens with problems weighing 0.846. Also, the most important weaknesses were the lack of integrated urban management with a weight of 0.929, the lack of sufficient operational force to respond to the earthquake with a weight of 0.923 and the low awareness and knowledge of the people in the face of crisis with a weight of 0.901. At the level of opportunities, the allocation of financial resources to worn-out fabric with a weight of 0.883 and continuous monitoring of the full implementation of the building regulations with a weight of 0.863 and in the field of threats, the reduction of the motivation and interest of volunteer and public forces with a weight of 0.899, and The prevalence and increase of urban crimes with a weight of 0.853 have been ranked first and second. Manuscript profile

Open Access Article

18 - Analysis of internal and external factors affecting the political-social situation of Tabriz during the First World War
Ali Tarverdi nasab Masomeh Gharadaghi Abbas Ghadimi Gheydari Nazli Eskandarinejad

Due to its geographical, economic and political location, Iran has been a place of conflict for major world powers throughout history. In the First World War, despite the fact that the Iranian government declared neutrality, the same strategic characteristics of Iran ca More

Due to its geographical, economic and political location, Iran has been a place of conflict for major world powers throughout history. In the First World War, despite the fact that the Iranian government declared neutrality, the same strategic characteristics of Iran caused the country to become involved in the political relations of the warring forces. In these relations, the three factors of identitarian currents, Iran's dependence on foreign governments and the political and economic weakness of the central government have been decisive. During this period, due to its geographical location, social and cultural structure, Tabriz was the area of conflict between the Ottoman and Russian forces. The Ottoman and German governments tried to establish their position in the region by beating the drum of identitarian feelings of racial, ethnic and religious groups, and on the other hand, the influence and power of the Russian government and the dependence and weakness of the central government caused Azerbaijan and especially During this period, the city of Tabriz witnessed events such as the activities of the Pan-Tereks, the confrontation of the nationalists against the identity seekers, religious and religious differences, and the Russian government's obstruction of the revival of the tradition of the Crown Prince of Tabriz. Manuscript profile

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19 - The Study of weakness Process in Vocabularies from Middle Persian to Dari type in Generative Phonology Framework
Tahereh Ezatabadi poor Laleh Mahmudabadi

10.30495/irll.2021.682587

The purpose of this article is to investigate the process of weakness in vocabularies from Middle Persian to Dari Persian based on generative phonology framework. The presented data of this article have been extracted from vocabularies of the middle-Persian Zoroastrian More

The purpose of this article is to investigate the process of weakness in vocabularies from Middle Persian to Dari Persian based on generative phonology framework. The presented data of this article have been extracted from vocabularies of the middle-Persian Zoroastrian mentioned in Concise Pahlavi Dictionary from David Neil Mackenzie (1388), which have been found in Persian Dari. Then, their different forms have been found in the dictionaries of Persian Dari including Dehkhoda (1388), Hassan Doost (1383), and about Persian Dictionaries (1382-1388), as well as in New Persian. In each of these languages, their phonological rules are extracted and listed. In the next step, the phonological analyses of the rules have been investigated based on the principles of generative phonology and the criteria of Jensen (2004: 117) to discover the natural rule. Three types of processes of weakness have been investigated in this paper. In this article, authors have examined these three types of weakness. Some of the results are: (1) the most natural rule isn’t necessarily the most simple one; on the other hand, the simplicity is the necessary condition for naturalness of rules, but it isn’t sufficient condition. 2) According to the analyses, the weakness process has been seen in coda, final-word , intervocalic and postvocalic type more than onset and initial- word. 3). Consonants, which participate in this process in according to rules, are obstruent consonants such as [p, b, f, k, g, w, t, d]. 4) Phonological rules usually act unidirectional. Manuscript profile

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20 - Investigating the relationship between strengths and weaknesses of social responsibility with financial statement comparability (Empirical evidence from Tehran Stock Exchange)
Hossein Eslami Mofid Abadi Amir Sina Rezai Seyed Mohammad Reza Khalilzade

The main purpose of this study is to investigate the relationship between the strengths and weaknesses of social responsibility and the comparability of financial statements. This research is from the perspective of process, the type of data studied and the result from More

The main purpose of this study is to investigate the relationship between the strengths and weaknesses of social responsibility and the comparability of financial statements. This research is from the perspective of process, the type of data studied and the result from the type of quantitative-applied, from the perspective of purpose and logic from the type of correlation analysis and deductive-inductive and from the perspective of time dimension also from the longitudinal type of event. To test the research hypotheses, the financial information of companies listed on the Tehran Stock Exchange in the period between 2004 to 2018 has been used, so that after applying the restrictions in this research, the final sample consisting of 121 companies was selected. After the operational measurement of the research variables, in the next step, multivariate linear regression analysis techniques have been used to test the research hypotheses. Hypothesis testing is also performed using econometric software (Eviews) and statistical methods of integrated data. The results of statistical tests show that with increasing positive points of corporate social responsibility, the ability to compare financial statements also increases. In addition, the weaknesses of social responsibility Reduces the comparability of financial statements. Manuscript profile

Open Access Article

21 - Analysis of Agency Theory in Explaining the Relationship Between Internal control weakness and CEO Recruitment
mohammad gholamrezapoor roohollah arab mohammadali palangi mazrae narjes hossini

According to agency theory, CEO can inefficiently use the firms assets to promote their personal interests at the expense of shareholders, leading to agency costs such as weak internal controls, which the CEOs Recruitment can serve as a strategy for the board to improve More

According to agency theory, CEO can inefficiently use the firms assets to promote their personal interests at the expense of shareholders, leading to agency costs such as weak internal controls, which the CEOs Recruitment can serve as a strategy for the board to improve controls. Internal and reduce firm representation problems. Therefore, the purpose of this study is to investigate the relationship between the weakness of internal controls and the employment of CEOs in companies listed on the Tehran Stock Exchange with respect to agency theory. To test the research hypothesis, the financial information of firms listed on the Tehran Stock Exchange in the period between 2016 and 2020 has been used, so that after applying the restrictions in this study, the final sample consisting of 163 companies was selected. After measuring the research variables, multivariate linear logistic regression analysis was used to test the research hypothesis. Hypothesis testing was also performed using Eviews econometric software and statistical techniques of integrated data. The results of the statistical test of the research show that there is a positive and significant relationship between the internal controls weakness and the CEO Recruitment. Manuscript profile

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22 - The Role of Geopolitics of Islamic Republic of Iran in Security of World Energy on the Basis of SWOT Strategic Management Model
Alireza Golshani Hamid Reza Sohrabi

The security of energy is one of the strategic issues in world politics which all countries give special attention to it. Islamic Republic of Iran is located in the center of a region which is called “strategic oval of energy” which is having important role More

The security of energy is one of the strategic issues in world politics which all countries give special attention to it. Islamic Republic of Iran is located in the center of a region which is called “strategic oval of energy” which is having important role in production and transit of oil and gas in a way it functions like a heart for the world and for this reason and significance it is having a geopolitical role. The aim of the present research is to study and analyze the geopolitical role of Islamic Republic of Iran in security of energy. It also wants to know ways for better use of this geopolitical position, also understanding the threats and making maximum use of this geopolitical opportunity. The theoretical framework for this research is a strategic oval of energy of Jeffery Kemp which is examined in strategic management model framework. The finding of the study shows that the increase in demand of energy sources in industrial countries of the world like the United States, European Union and the countries of Asia like India, and China has led to activation of this strategic oval of energy in international politics which centers around Islamic Republic of Iran. Taking into consideration the need of great powers for oil, the United States tries to make use of energy as a weapon for the management of world affairs and attaining its hegemonic system. In present situation the world market for energy needs an inclusive approach based on international security and a win-win game towards security of energy. This approach takes into consideration the interest and proportionate share of all actors in world energy market. Thus the security of world energy needs the creation of “collective security”. Manuscript profile

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23 - Assessment of Tourism Sustainability and Determining an Optimal Strategy of Tourism Development in Bandar-e-Anzali
hassan esmaeilzadeh yaghoub esmaeilzadeh

Tourism has always been important throughout history, but what has given a certain dimension to this activity is the potential of this activity in the field of employment and sustainable economy. That tourism has advantages and great potentials, it has the disadvantages More

Tourism has always been important throughout history, but what has given a certain dimension to this activity is the potential of this activity in the field of employment and sustainable economy. That tourism has advantages and great potentials, it has the disadvantages as well, such as precariousness of moral principles and destruction of natural habitats. Bandar-e-Anzali as one of the cities in north part of the country, has numerous tourist attractions, and is the destination of a great tourists every year.  This results in many positive and negative aspects in this city. The main objective of this study was to analyze the characteristics and potentials of tourism in Bandar-e-Anzali. The method is developmental and descriptive-analytic. The data have been collected by library and field methods. Data analysis was performed by means of stability barometer, and in designing the questionnaire, the Likert scale has been used. The population consists of Bandar-e-Anzali tourists that comprise 384 participants according to Cochran formula. The results of the research show the average capacity of Bandar-e-Anzali's tourism with the score of 65.04, which the most effective components affecting tourism are environmental and structural components with the score of 65.04. Finally by using SWOT model, for tourism development of Bandar-e-Anzali, suggestions like potential advertising of Bandar-e-Anzali were presented in order to attract foreign tourists, collaboration with residents to preserve the natural and man-made attractions, etc. Manuscript profile

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24 - Critique and review of the policy of social ideals of education in the country based on the document of fundamental transformation of education
fatemeh moradi jahanbakhsh rahmani mohammadreza shamshiri

The aim of this study was to critique and review the policy of social ideals of education in the country based on the document of fundamental transformation of education by library-interpretive method. The data collection tool is a researcher-made list of notes taken fr More

The aim of this study was to critique and review the policy of social ideals of education in the country based on the document of fundamental transformation of education by library-interpretive method. The data collection tool is a researcher-made list of notes taken from the document of fundamental change and critical views and descriptions of this document. The results showed that education policies based on this document include relying on the basic teachings of Islam and adapting to them, using the latest scientific findings, realistic consideration of existing capacities, benefiting from the experiences of successful countries, the role of government and nation In education, individual and social education is integrated education. The strengths of the plan include coordination and alignment of various factors of education, involving the media map in education, and the weaknesses of this plan are disregard for the implementation of transformation document subsystems, unrealistic view of educational justice, and an optimistic view in expressing educational strategies. Be. Manuscript profile

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25 - Pathology of the Islamic Councils in the Islamic Republic of Iran
Behnaz Azhdari

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26 - Adverb in Old and New Grammarians’ View Points
محمدرضا بساق زاده

  Variance in adverbial categories is the subject matter of this article. For this purpose, the following subjects will be examined: -   Definitions of adverb from old and new grammarians’ points of view. -   Adverbial concepts in old a More

  Variance in adverbial categories is the subject matter of this article. For this purpose, the following subjects will be examined: -   Definitions of adverb from old and new grammarians’ points of view. -   Adverbial concepts in old and new grammar, with emphasis on Persian language. -   Defining of adverb in terms of historical, standard, structural, and transformational grammar.       Manuscript profile

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27 - The weaknesses of historic texts in iran
Maryam Sadeghi givi Masoud Ahmadi

This research is written to answer this question that: what are the important weaknesses in historic research in iran? the hypothese of research shows that the main weaknesses  in two cases are: method in research history and the second is content. In the first cas More

This research is written to answer this question that: what are the important weaknesses in historic research in iran? the hypothese of research shows that the main weaknesses  in two cases are: method in research history and the second is content. In the first case the most importanr are: ambiguity in the historic research concepts, description instead of analysiy  and the tendency to the oral sourses. In tee second case the important are: qualitative paradox in the historic texts, cultural management  in 6 casasse that are: nationalism, no attention to historic geography. The society of this  reseach are historic texts that are: Tabari , zen – o –akhbar , Moruj – o –zahab from Masudi, gardizi history, Alkamel o fe tarikh from ebn – e – asir , Ibn – e – khaldun  history. beihaghi  history, Tarikh – e -  jahangosha – e - joveini  and the contemporary historians  that are: nafisi,taghi zade, vavandi,etc. Manuscript profile

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28 - Effectiveness of Internal Controls on Disclosure in the Text of Financial Statements
Gholamreza Kordestani Seyed Mohsen Mohammadi Nasab

10.30495/faar.2023.699781

Abstract Risk disclosure is important. The study of factors affecting risk disclosure and the effect of risk disclosure on firm performance in the risk disclosure literature has been considered. Effective internal controls can drive the level of risk disclosure in the More

Abstract Risk disclosure is important. The study of factors affecting risk disclosure and the effect of risk disclosure on firm performance in the risk disclosure literature has been considered. Effective internal controls can drive the level of risk disclosure in the text of financial statements. This issue has been considered in this research. To answer the research question on how the effectiveness of internal controls affects risk disclosure, the data of 114 companies listed on the Tehran Stock Exchange were analyzed. The findings show that companies with weak internal control systems report lower levels of textual risk disclosure than companies with effective internal controls. The results also show that the periodic repetition of the weakness of internal controls and its public dissemination leads to the disclosure of a higher level of risk by managers. Based on the research findings, it can be concluded that auditors' attention to the internal controls weakness and strengthening the structure of internal controls of the company can improve further risk disclosure. Overall, the results of the research fill the existing research gap in the field of the importance of disclosing internal control weaknesses and the usefulness of the independent auditor's attention to the effectiveness of internal controls and managing risk-based textual disclosure. Manuscript profile

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29 - Studying the Strengths and Weaknesses of Distant Education in the Ministry of Education
Mansoureh Eskandari Majid radfar Hamid reza Fatehi

10.30495/jscc.2023.1986967.2107

Distance education or non-attendance education, as a new paradigm in modern education, is a set of educational activities that take place using electronic media and educational technologies in educational institutions and is considered as one of the key learning environ More

Distance education or non-attendance education, as a new paradigm in modern education, is a set of educational activities that take place using electronic media and educational technologies in educational institutions and is considered as one of the key learning environments in the information age. Distance education is one of the most important achievements of the information technology era, which has caused a great progress in educational systems. In order to increase their success in education, educational centers have no choice but to adopt a flexible approach with the external environment, i.e. distance education or non-attendance education that is provided in virtual and electronic forms. The purpose of this research is to study the strengths and weaknesses of (SW) non-attendance trainings, to School managers and educational institutions should be helped in adopting appropriate strategies in order to improve education and improve educational performance. The purpose of the current research is to help schools and educational institutions managers adopt appropriate strategies to renovate education and improve educational performance by identifying the socio-economic strengths and weaknesses (SW) of distant education. In order to do so, applying a purposive sampling, the data of 15 individuals including management development assistants, teachers, academic assessment experts and members of parents' and trainer’s associations of the 3rd district of Tehran were collected and analyzed through semi-structured interviews. Applying a grounded theory, studying the strengths and weaknesses of distant education was developed. Findings of this qualitative research show that the correct application of distant education can improve the status and credibility of schools at the Education Association of Tehran, increase intra-school interactions, and increase the satisfaction of parents, students, and teaching staff. Manuscript profile

Open Access Article

30 - The Relationship between Tax Avoidance and Internal Control Weaknesses
شکراله خواجوی غلامرضا رضایی لیلا فانی

10.30495/jdaa.2022.691736

Abstract The purpose of this paper is to study the effects of internal control weaknesses on tax avoidance for the companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer the following question: “Is there a significant relationsh More

Abstract The purpose of this paper is to study the effects of internal control weaknesses on tax avoidance for the companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer the following question: “Is there a significant relationship between internal control weaknesses and firms’ tax avoidance?” The research population composes of total companies listed in the TSE and statistical sample composes of 76 companies. The regression and analysis of variance whit SPSS-22 and Eviews-9 software is used for testing hypothesis of the research. The results suggest that there is a positive relationship between internal control weaknesses and firms’ tax avoidance. Also, the results showed that the effective tax rate is low for companies with high weaknesses in internal controls, but this does not apply to book tax differences. Manuscript profile

Open Access Article

31 - Investigation of Advertisement Strategies Regarded to Iran's Pistachio
T. Sadeghi R. Sedaghat

10.22034/jon.2012.515717

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Open Access Article

32 - Evaluating the Present Situation and Suggesting Appropriate Strategies forImproving the Efficiency of Pistachio Distribution Channels of Kerman Province Using SWOT Model
K. Ehsanpour T. Sadeghi R. Sedaghat

10.22034/jon.2013.515702

Manuscript profile

Open Access Article

33 - Studying the Reasons for Weakness in Communication and Not Having a Seat in the International Football Federation
Mostafa Mostafapour Mozafar Yektayar Mojghan Khodamoradpour Meisam Allahmoradi

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Open Access Article

34 - Investigating the country's sports management strategies in Iran
Abbas Shabani

Strategic planning is a way of planning that concerns internal and external factors via ‎SWOT analysis. The main goal of this Investigating the country's sports management ‎strategies in Iran. The population of this study comprises the managers, vice-presidents, ‎top an More

Strategic planning is a way of planning that concerns internal and external factors via ‎SWOT analysis. The main goal of this Investigating the country's sports management ‎strategies in Iran. The population of this study comprises the managers, vice-presidents, ‎top and middle as well as operational managers of physical education organization in Iran. ‎The data have been collected by a questionnaire that its reliability and validity were ‎determined by a pilot study (Chronbach Alpha = 0/92) and expert panel, respectively. In ‎order to analyze the collected data, the researchers have employed descriptive statistics ‎such as Kolmegrov-smirnov and T student test.‎‏ ‏The obtained results revealed that taking ‎experts’ comments into consideration and using them in sport organization may highlight ‎sport management. The condition of women in management level, sport marketing, and ‎position-based planning were categorized as weak points. According to the results, a ‎comprehensive planning for sport, information and communication technology ‎development, privatization, doing research in sport management and having young ‎population were the most prominent opportunities for sport management. To enclose, ‎government involvement in managing sport, engaging lots of policy makers in sport and ‎also the dependence of club managers on governmental parties have been categorized as ‎threats of sport management. ‎ Manuscript profile

Open Access Article

35 - Quality and pathology of youth (12-17 years old) Leisurs in Lorestan province
Hossin Mehrdad

Abstract The current stdy deal with the quality and pathology of leisures of youths between 12 to 17 years old of Lorestan province. In so doing 620 youths (Who determined by using of Takman table, among with 360000 statistical  population) and 150 youths problem More

Abstract The current stdy deal with the quality and pathology of leisures of youths between 12 to 17 years old of Lorestan province. In so doing 620 youths (Who determined by using of Takman table, among with 360000 statistical  population) and 150 youths problem experts (as whole) were selected by cluster sampling method and were given questionnaires. The result of study showed that: First, youths pass their leisures in cultural, recreation, free study, religious, skilled, desireable and undesieable roving, and sport activaties, second the major pathology of leisures are organizational-structural, cultural, insufficient public participating, economic position, weakness in giving information and shortage of motivation. Manuscript profile

Open Access Article

36 - Narrative-Rijāli Personality of Mohammad ibn Isa ibn Ubaid with Emphasis on His Herritage in »Kashī's Rijāl«
Kowsar Yousefi Najaf Abadi Hosein Sattar Rouhollah Shahidi Mohammad Hadi Yousefi Gharavi

There are no traces left of the Shia chain of narrators (Rijāl) before the 4th century before, and other than the titles of the books, there is no report of their contents. The thought of early Rijāli scholars recount the Rijāli evaluations taken from and influenced by More

There are no traces left of the Shia chain of narrators (Rijāl) before the 4th century before, and other than the titles of the books, there is no report of their contents. The thought of early Rijāli scholars recount the Rijāli evaluations taken from and influenced by the Imams' opinions about the companions. Mohammad ibn Isa Ubaid is of influential textualist Rijālis whose al-Rijāl used to be a source for Mohammad ibn ʿUmar al-Kashī in authoring his Rijāl. This research is to come to an understanding of Ubaidi's Rijāli thought. Therefore, the criterion for reliance or weakness in the two general groups is complimentary or reproaching reactions of the Imam toward the narrator as well as the latter's characteristics, in each of which group there's a meaningful relationship with the type of the criteria. In disagreement points, it does not contain any weak Rijāli leaders (Mashāyīkh). It has preferred scientific relations to in-sectarian disagreements. Whatever is gathered here is an outcome of a geographical stretch of Iraqi school as well as the works of Fataḥīs, Ghulāt, Wāqifīs and weak and reliable narrators, also works unrelated with Rijāl such as Nawādir. Manuscript profile

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