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        1 - Fox Index Reaction Versus Companies With the Possibility of Fraud Based on Content Analysis Methodologies: An Empirical test of Incomplete Revelation Hypothesis
        vahid bekhradi nasab
        The Incomplete Revelation Hypothesis argues that some companies, for some reason, disclose the information incompletely, complexly, difficultly and rigorously. One of the reasons why disclosure of information is difficult is the existence of fraudulent financial reporti More
        The Incomplete Revelation Hypothesis argues that some companies, for some reason, disclose the information incompletely, complexly, difficultly and rigorously. One of the reasons why disclosure of information is difficult is the existence of fraudulent financial reporting. Fraud encourages the director to disclose information in a complex way so that the minds of users of financial information go beyond anything other than fraud. The purpose of the present study is to investigate the Fox Index Reaction Versus Companies With the Possibility of Fraud. Fox Index is a benchmark for identifying the complexity of financial statements. The research methodology is based on a content analysis approach based on an incomplete Revelation hypothesis. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange from 2009 to 2016. The sample size is based on the systematic elimination of 112 companies. The research hypothesis was tested using multiple regression model and parent test based on Panel data. According to the incomplete Revelation hypothesis, the research evidence suggests that companies with a high probability of fraud are more complicated financial reports with less readability than companies with a low likelihood of fraud Publish. The findings of the present study, while completing the gap, have been carried out in the field of concealing the opportunistic behavior of managers about the non-disclosure of financial information, can be used to increase potential investors, stock market organizations and other stakeholders. Accounting information is useful in decision making Manuscript profile
      • Open Access Article

        2 - Application of Content Analysis Method to Evaluate and Identify the Brownfields Redevelopment Process in Leading Countries
        فرشاد Nooriyan کاظم Afradi
        Introduction: Brownfield refers to lands which are derelict and have contaminated the environmental. Redevelopment is viewed of the best ways to confronting the negative effects of such lands. On the one hand, redevelopment process of this land cannot be promoted withou More
        Introduction: Brownfield refers to lands which are derelict and have contaminated the environmental. Redevelopment is viewed of the best ways to confronting the negative effects of such lands. On the one hand, redevelopment process of this land cannot be promoted without a scientific and accurate view and this creates necessity to define and identify a process based on the experiences of other countries. Goal of Study: Based on the said need, the goal of study is to develop a process comprising the main and subsidiary steps. Method: The method is descriptive-analytical and in this text, firstly the different proposed brownfields redevelopment process from leading countries, that are expert in brownfields, is identified and then evaluated with the "content analysis" method. Findings: Evaluation showed that the all proposed processes main common points, are "Beginning", "Cleaning up", "Designing and planning" and "Implementation". In a subset of each of these key stages, there are series of subsidiary stages with peculiar steps. This subsidiary stage according to each country, city and site specific situation, have special necessity and relevance; in other words are flexible in terms of performance. Conclusion: It is worthy that in our country, the main parts of brownfields redevelopment process, specially military brownfields, carried out with a glimpse at this process; meanwhile, the subsidiary steps should be implemented based on our country special social, economic and environmental conditions. Manuscript profile
      • Open Access Article

        3 - Guidelines for indexes of project selection by content analysis approach
        Abdolmehdi Salehizadeh Jaffar Mahmudi
        Defining and selection of the Indexes for Weighting and prioritization of projects is one of the main challenge of project portfolio management. These indexes play critical role in final results of project portfolio management and are based on business of organization t More
        Defining and selection of the Indexes for Weighting and prioritization of projects is one of the main challenge of project portfolio management. These indexes play critical role in final results of project portfolio management and are based on business of organization therefore we can't propose indexes generally for all organizations but we can define some criteria that meet the all project portfolio management goals. Many indexes have been proposed by researchers that can be selected but we need guideline for selection of them. In this research first we collected indexes from standard of ppm, approved researches and interview with expert and managers of portfolio then by content analysis approach we generate guidelines to support project portfolio goals and we can use them for selection of indexes. The results of this research can be used for all of project oriented organization that must select best project based on available resources . Manuscript profile
      • Open Access Article

        4 - Reflection of the Islamic revolution Reza Baraheni's stories Based on the analysis the content analysis method
        Vahideh Jedari Ali Ramazani Reza aghayarizahed
        Reza Brahni (1401-1314) is a prominent contemporary critic, poet and storyteller, his stories are a reflection of the political conditions of Iran before the Islamic Revolution and the events of the revolution period. He has written the stories "Song of the Dead", "Secr More
        Reza Brahni (1401-1314) is a prominent contemporary critic, poet and storyteller, his stories are a reflection of the political conditions of Iran before the Islamic Revolution and the events of the revolution period. He has written the stories "Song of the Dead", "Secrets of My Land", "Well to the Well" and "What happened after the wedding" based on the Islamic Revolution. In these stories, Baraheni, as an intellectual, aims to describe the society of the Pahlavi dynasty and express the political, cultural and economic problems of the society and has emphasized the conflict between the revolutionary forces and the elements of the Pahlavi dynasty. In this article, in a descriptive and analytical case, the four stories have been analyzed with the approach of sociology of literature. The results show : the confrontation of the revolutionary people with the elements of the regime is intellectual struggle, student protests, street demonstrations, armed guerrilla activities against the regime, the efforts of the people against the elements of the regime. And in opposition to them, torturing and killing the fighters, trying to suppress the revolutionary demonstrations, is the activity of the regime elements . Suffocation, tyranny, poverty and corruption are the main features of the society that show the harsh conditions of the people and the vulgar life of the regime Manuscript profile
      • Open Access Article

        5 - Providing an Organizational Entrepreneurship Model with a Positive Deviance Approach in the Fledgling Digital Industry
        Mohammadhoseyn Sirafi Nafis Fariz Taherikia Behnaz Khosh tinat
        Today, the importance of paying attention to emerging digital industries in countries has led to a reduction in various issues and challenges such as employment and unemployment. In a dynamic environment of global competition, organizations are increasingly committed to More
        Today, the importance of paying attention to emerging digital industries in countries has led to a reduction in various issues and challenges such as employment and unemployment. In a dynamic environment of global competition, organizations are increasingly committed to entrepreneurial activities in order to survive and achieve success, and consider entrepreneurship as one of the development tools for the fledgling digital industry. The purpose of the current study was to present an organizational entrepreneurship model with a positive deviance approach in the fledgling digital industry. Using the qualitative method of content analysis and conducting semi-structured interviews with the experts in the field of organizational entrepreneurship, a model including effective factors (key influential variables, mediators and moderators), consequences and strategies to promote organizational entrepreneurship with a positive deviation approach in industry Start-up digital is provided. Based on the findings of a semi-structured interview with 15 academic experts and executives, 42 constructive themes were formed that can be categorized into 21 comprehensive themes under five factors: effective factors, mediating factors, moderating factors, consequences and strategies. The results showed that paying attention to organizational entrepreneurship and the factors affecting its formation within a positive deviation approach can lead to results such as innovation, growth and organizational improvement. Manuscript profile
      • Open Access Article

        6 - Investigating the Effectiveness of Farmers' Risk Management Strategies (Case Study: Khuzestan Province)
        Ramin Safaveyan Mohsen Mousaei Jahanbakhsh Rahimi Bagmalek
        Risk is an integral part of agriculture. risk management is the process of choosing an appropriate strategy from among different options to reduce risk. Therefore, the purpose of this research is to identify the factors affecting the effectiveness of farmers' risk manag More
        Risk is an integral part of agriculture. risk management is the process of choosing an appropriate strategy from among different options to reduce risk. Therefore, the purpose of this research is to identify the factors affecting the effectiveness of farmers' risk management strategies in Khuzestan province. The research is exploratory in terms of its purpose, in terms of the nature and type of data study of the newly emerging foundation, and in terms of time, it is a survey research. The statistical population of the research consists of professors, managers and leading farmers and experts who had sufficient experience in the field of agriculture. The sample size included 15 experts. The analysis method in the qualitative part is the content analysis method. The research results in the qualitative part identified 10 main factors (individual factors, environmental factors, economic factors, market factors, product insurance, human factors, educational-promotional factors, agricultural characteristics, social factors and political-institutional factors), and 28 dimensions. (Age, education, family size, background, access to credit and financial services, income, savings and investment, price, economic situation of the country, ownership, severe market fluctuations, approximate distance from the garden to the sales center, middlemen, government guaranteed purchase , promotion of agricultural insurance culture, land characteristics, climatic factors, pest and disease, manpower information, education, promotion factors, crop cultivation, social trust, use of indigenous knowledge, social participation, stability of laws and regulations, communication with foreign neighbors, government support). finally led to the identification of 99 effective concepts on the effectiveness of risk management strategies. Manuscript profile
      • Open Access Article

        7 - Verbal Communication in Fihi Mā Fihi
        مریم صادقی
        According to Mowlānā Jalāl-oddin Rumī, speech is the pillar of existence, creator of the course of time and space, initiator of creation, and symbol of identity and behavior. He uses story and proverb for exposition of his own views to guide the audience for understandi More
        According to Mowlānā Jalāl-oddin Rumī, speech is the pillar of existence, creator of the course of time and space, initiator of creation, and symbol of identity and behavior. He uses story and proverb for exposition of his own views to guide the audience for understanding the essence of meanings and thoughts. The most important aim of verbal communication is to reach knowledge and benefit from experiences and viewpoints of others. The present article tries to look at verbal communication in Fihi Mā Fihi by using the method of qualitative content analysis. The results show that speech has ten strata and features and it can be studied from two different dimensions: semantics and praxis. We can study verbal communication in Fihi Mā Fihi with respect to capacity of audience and his/her sympathy, reassurance, aphorism, commitment, anxiety, and question and silence.   Manuscript profile
      • Open Access Article

        8 - Entrepreneurship Strategic Analysis of Fintech in Banking scope
        Maryam Mashhadiabdol Davood Samari ebrahim abbasi Majid Ashrafi
        One of the emerging phenomena in the world is the emergence of Fintech in banking. This has threatened governments' control over money and has made it easier to transfer money around the world. Technology development and social change affect customer behavior and lead t More
        One of the emerging phenomena in the world is the emergence of Fintech in banking. This has threatened governments' control over money and has made it easier to transfer money around the world. Technology development and social change affect customer behavior and lead to change in customer relationship management. The purpose of this research is to study what Fintech developments in Iran and content analysis are trying to do in terms of what Iran has done in the field of banking and in which financial areas it will be able to start a new business. Some in the financial services industry see Fintech's progress as a threat to the traditional banking industry, and some believe Fintech is a challenge that can be turned into an opportunity. The research method in this paper is grounded theory which was first analyzed using library study and interviews with government officials in the field of banking and the key points were extracted. Therefore, in order to collect additional information for content analysis, a questionnaire was used using keywords. At the output of the questionnaire, the frequency of keywords and their importance coefficients were extracted. Finally, the weaknesses, strengths, threats and opportunities in entrepreneurship and innovation were extracted. The results are listed in the SWOT strategy table, which outline the strengths of the strategies to address the weaknesses and, using opportunities, provide strategies to turn the threats into opportunities. Manuscript profile
      • Open Access Article

        9 - Social health analysis in media content with the aim of providing a strategic model of media management
        Arash Shayestehnia
        Social health analysis in media content with the aim of providing a strategic model of media management Abstract The purpose of this study is to provide a strategic model of media management to promote social health. This research, which has been done qualitatively and More
        Social health analysis in media content with the aim of providing a strategic model of media management Abstract The purpose of this study is to provide a strategic model of media management to promote social health. This research, which has been done qualitatively and quantitatively, has used content analysis and Q methods in the qualitative phase and in the quantitative phase to Data analysis Q method is factor analysis. The content analysis of the media in this study showed that the most media production in the field of social deviations with 576 cases and the lowest media production in the field of violence with 237 cases. The field of social quality is in the second and third ranks with 485 and the field of social issues with 312 cases. A small questionnaire was made and based on it, the desired model was designed using PLS software. This model showed that according to the results of the quantitative questionnaire, all four functions of the media, respectively, the function of information, the function of education, environmental monitoring and the function of providing leisure are effective in promoting social health of society. Accordingly, the strategic model of media management can have the greatest impact on improving the quality of life, reducing violence, reducing social deviations and social issues, respectively. Manuscript profile