financial resources

Open Access Article

1 - Income financing model in Tehran municipality
parvin bahraei رحمت اله محمدی پور فاطمه احمدی سعید صادق خانی

The main purpose of this article is to present the revenue financing model in Tehran municipality.A combined method with the priority of the qualitative stage over the quantitative has been used. In the qualitative approach, in order to meet the objectives of the resear More

The main purpose of this article is to present the revenue financing model in Tehran municipality.A combined method with the priority of the qualitative stage over the quantitative has been used. In the qualitative approach, in order to meet the objectives of the research, interviews were conducted with 15 experts on the subject and by correcting the indicators identified from the qualitative content analysis of the interviews, the Delphi method was used. The data was determined using SPSS 22 and Lisrel 8.5 software and the confirmatory factor analysis technique for the analysis and weight of the variables.The findings show that seven dimensions of justice, transparency, local independence, thrift, income adequacy, sustainability and practicality, non-shifting of the tax base were extracted for the revenue financing model. The indicators of these dimensions include charges on official documents, charges on added value, charges on buildings and lands, charges on communications and transportation, charges on professional business licenses, charges on parking, charges on centralized collection, charges on property. Real estates are income from municipal services. Experts have a positive consensus about the proposed dimensions of this research.The results of this research can help the municipality of Tehran metropolis in advancing the goals of financing and making use of existing financial resources, which is one of the most important concerns of that organization, and this synergy and participation leads to the satisfaction of citizens. Manuscript profile

Open Access Article

2 - Corporate life cycle, organizational financial resources and corporate social responsibility
fereydun rahnamaye rudposhti anahita zandi

10.30495/jma.2022.20203

This study examines the association between the corporate life cycle and corporate social responsibility (CSR). This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2011-2017. For testing of research hy More

This study examines the association between the corporate life cycle and corporate social responsibility (CSR). This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2011-2017. For testing of research hypotheses, multivariate linear regression has been used based on panel data. Empirical results show that the maturity stage of the company's life cycle has a significant and positive relationship with participation in corporate social responsibility activities.. Our results show that size, profitability and slack resources moderate the association between the corporate life cycle and CSR Manuscript profile

Open Access Article

3 - Designing the Model of ecosystem of entrepreneurship promotion in Iranian cinema
Mohsen Beigagha Alireza Shirvani Mojtaba Khazaei

Introduction and Goal: The purpose of this research is designing a model of ecosystem of the entrepreneurship promotion in Iranian cinema. An ecosystem with the elements such as Government, Elites, Financial Resources, NGO's, Educational Institutions and Links between i More

Introduction and Goal: The purpose of this research is designing a model of ecosystem of the entrepreneurship promotion in Iranian cinema. An ecosystem with the elements such as Government, Elites, Financial Resources, NGO's, Educational Institutions and Links between internal and external entrepreneurs has been designed. The goal is providing guidance to cultural management in Iranian cinema on how to use the entrepreneurship elements. Methodology: The method of research was descriptive and mixed method (Qualitative and quantitative) through purposeful interview and distributing the questionnaire, as main instrument of research. Findings:  All the six factors of research have effect on Innovation factor. Among six factors, financial resources have the more effect on the factor of innovation and links between internal and external entrepreneurs has less effect on the mentioned factor. Result: Tendency of Iranian cinema to absorb young generation, remove governmental supervisory, encourage entrepreneurial ideas and plan a long-term view.   Manuscript profile

Open Access Article

4 - Investigation of effective factors in the inefficiency of urban development plans in Iran
Masoud Safaee pour Jafar Saeedi

Introduction and research Aim: Start to improve of status of spatial - physical status - in cities through different is studies and Procurement of urban development plans. Respect for the principles, values and standards of this designs such as Give identity to the&nbsp More

Introduction and research Aim: Start to improve of status of spatial - physical status - in cities through different is studies and Procurement of urban development plans. Respect for the principles, values and standards of this designs such as Give identity to the  soul of every city manifests itself. Now over the decades since the formulation and implementation of urban development projects Elapsed in Iran. Passed the years means that many of these projects, time period anticipated and even beyond have behind. research method: this research with the method Analytical method and relying on documentary and library to study and analyze the factors contributing to the inefficiency of urban development plans of Iran with emphasis on fields of participation, financial resources, Pays to the Procurement, approval and execution. findings and results: Although all the measures taken place in the titles of designs and their contents, these initiatives have failed to achieve their goals. the results of this research show that the structural weakness of urban management, lack of hierarchy in decision-decisions and performing, Underrate the people's participation in national and regional planning, the lack of fiscal implementation of plans, financial barriers and lack of attention to features and reliability needed for implementing the projects and inadequate attention to facts, in the Procurement of plans is a reciprocal relationship with its ineffectiveness.   Manuscript profile

Open Access Article

5 - Identify and rank financing methods that affect the financial performance of universities
Gholamhossein Nafisi Hassan Taee Hamidreza Arasteh Nader G.Ghourchian

This study aims to identify and rank the methods of financing universities. The present study is a combined method of mixed exploratory research projects that was conducted in two stages: qualitative and quantitative. In the qualitative stage, first, using qualitative g More

This study aims to identify and rank the methods of financing universities. The present study is a combined method of mixed exploratory research projects that was conducted in two stages: qualitative and quantitative. In the qualitative stage, first, using qualitative group interview method, qualitative data were collected and based on them, the main areas of the research that were the financial resources of the university were identified. Then, a research design questionnaire was prepared and a descriptive-survey research method was considered to collect quantitative data. Accordingly, the present study in the first phase (qualitative phase) conducted a qualitative study and in this phase by reviewing and evaluating the studies and also in-depth interviews with experts in the field of financing, higher education economics and higher education management, the necessary information was collected. Sampling method at this stage was snowball sampling.  After collecting the experts' answers and analyzing them, a list of indicators and components of each indicator regarding the pattern of financing methods in universities was extracted. Then, in the quantitative stage of the research, in order to evaluate and fit the proposed conceptual model, a researcher-made questionnaire was prepared based on the indicators and components of the model in the form of a 5-digit Ligert spectrum (from strongly disagree = 1 to strongly agree = 5). This questionnaire was given to a statistical population of 127 people who were randomly selected. In the second stage, in order to validate the identified financing methods, the exploratory factor analysis method was used. And screened model components and minor indicators were removed.  As a result, after identifying the financing methods in order to prioritize these methods, fuzzy dimethyl methods and fuzzy network analysis were used. The result of this research is four main criteria and eighteen subsets of methods of financing universities that have been identified, ranked and proposed for implementation in the research process. Manuscript profile

Open Access Article

6 - Feasibility Study of Using Islamic Financial Resources for the Prevention and Treatment of Coronavirus Disease with an Emphasis on Waqf (Endowment)
Mohammad Mehdi Moridi Fakhrullah Mollai Kendallos Hamed Rostami Najafabadi

The purpose of the present study is to determine the feasibility of using financial resources of the Islamic government, especially Mowqufāt (endowed assets) to prevent and confront Coronavirus disease relying on the evidence of Islamic rules. The method of study is des More

The purpose of the present study is to determine the feasibility of using financial resources of the Islamic government, especially Mowqufāt (endowed assets) to prevent and confront Coronavirus disease relying on the evidence of Islamic rules. The method of study is descriptive-analytic and it has dealt with this main question: What is the ruling on using Islamic financial resources, especially waqf to prevent and confront Coronavirus disease from the view of Imāmiyah Fiqh? The results showed that the philosophy of assigning Islamic financial resources is related to their type of use. Financial needs for the prevention and treatment of Coronavirus disease can be resolved by using many of these resources in the path of God. Moreover, although assigned to some purposes other than medical use and scientific research, the assets of waqf can be used for the prevention and treatment of Coronavirus disease. Manuscript profile

Open Access Article

7 - Iran’s Strategy for Combatting the Financing of Terrorism
Hosein Salehi Abomohamad Asgarkhani Sohrab Salahi

10.22034/sej.2021.1930501.1334

The purpose of the present study is to review the role of Iran in combatting the financing of terrorism. The main research question is: What is the strategy of Iran in combating the financing of terrorism? The method of study is descriptive-analytic and the research res More

The purpose of the present study is to review the role of Iran in combatting the financing of terrorism. The main research question is: What is the strategy of Iran in combating the financing of terrorism? The method of study is descriptive-analytic and the research results show that some ani-terrorist measures of the Islamic Republic of Iran include: blockage and confiscation of terrorist property and assets, giving information about transactions that are suspicious in terms of terrorism, increasing executive cooperation with other countries regarding investigation about financial resources of terrorism, obligation of the systems of money transfer to observe rules and regulations against money laundering, intensification of measures about customer identification in cases of phone transfer in national and international levels, and reforming rules and regulations to reassure so called charity and non-profit organizations are not used for financing terrorism. Manuscript profile

Open Access Article

8 - Assessment of the Components of Financial Potential of the Regions of Ukraine
Davydenko Nadiia Buryak Alina Demyanenko Inna Buryak Mykhailo

10.22094/joie.2020.677816

Manuscript profile

Open Access Article

9 - Investigating the Effect of the Processing Capacity of Accounting Information Systems on the Organizational Performance of Bonab Shahin Steel Complex
Ramin Hajijabbari Sohrab Yazdani Esmaeil Dadashi Khass

The Goal of this paper is The Study of the effect of processing capacity of Accounting Information Systems on Shahin Bonab Steel Complex Organizational Performance. At This Research for measuring independent  Variable (Accounting Information System) was defined as More

The Goal of this paper is The Study of the effect of processing capacity of Accounting Information Systems on Shahin Bonab Steel Complex Organizational Performance. At This Research for measuring independent  Variable (Accounting Information System) was defined as in ten levels of Technology, Databases, Reporting, Control, Business operations, Events processing, Management decision making, Systems and operation development, Communications, Accounting and Auditing principles on the basis of the theory of Ulrich Glinass and for Measuring Dependent Variable (organizational performance) on the basis of Khandwalla’s theory was defined as including the availability of financial resources and image and clients loyalty  used and one main and two minor hypotheses were developed in this process the methodology of the research is a descriptive-survey kind. The statistical population of  this study are employee of the Shahin steel complex which were 40 people altogether. The research variables measuring tools are two questionnaires that before the analyticals of descriptive and data Performed by means of SPSS software and Validity and Reliabilities Studied and confirmed then the using of kolmogorov-Smirnov normality of data distribution studied. Since statistical data the deductive analytical the simple-liner regression analysis were used. The obtain findings the hypothesis studied and supported. The results of show Accounting information System on dimensions of organizational performance (availability of financial resources, Image and clients loyalty) effected and the effect of Accounting Information Systems on availability of financial resources more than clients loyalty. Finally on the base on research Findings, practical suggestions have been presented. Manuscript profile

Open Access Article

10 - Survey of infrastructure of information services in Hamedan high school libraries
Fariba Ajhdeh Fereshte Sepehr

Objective: The main purpose of this research is determining the information infrastructures ofoffering information services in high school libraries in terms of building, equipment, humanresources, financial resources and, the manner of offering services and complex mak More

Objective: The main purpose of this research is determining the information infrastructures ofoffering information services in high school libraries in terms of building, equipment, humanresources, financial resources and, the manner of offering services and complex making has beenpaid attention to.Methodology: The method of research is survey-descriptive based on collecting data onquestionnaires. The statistical population consists of 63 school libraries available in governmentand privately funded school libraries in high school and pre-university schools that all aresurveyed.Findings: The findings show that 80% under-study schools had independent library and 18%lacked independent library. The school without independent space for library use school chapeland spiritual training room (36.5%). Over 70% of schools are at low level regarding equipment.About 55% of schools don’t have independent librarian in which the spiritual trainer performslibrary affairs. In all the schools, libraries lack the defined budget and their financing is donethrough school capita donation and temporary allocation. Library resources are done in terms ofrequiring information from teachers and students. The subject coverage of library is distributedas 87% for religion, the maximum, and 4% for computer, the minimum. The accessibilitymethod is performed through open shelf in 63% schools. Library services are available in thebreaks and training classes.Conclusion: Information infrastructures of offering information services in high school librariesin terms of building, equipment, human resources, financial resources and, the manner ofoffering services and policy are not in good condition. Manuscript profile

Open Access Article

11 - The Effect of Competitiveness Index on mobilization of financial resources in Selected Bourses
mahdi Jafari Abolfazl Shahabadi Vahid omidi,

The efficiency and performance of the stock market in mobilization of financial resources because of the impact on the amount and quality of investment has great importance in the economy. Although competitiveness is a set of institutions, policies and factors that can More

The efficiency and performance of the stock market in mobilization of financial resources because of the impact on the amount and quality of investment has great importance in the economy. Although competitiveness is a set of institutions, policies and factors that can create a high return on production factors, including capital by maintaining and deepening in business, industry and the country. Therefore, competitiveness is one of the determinants of the returns of stock companies and, consequently, the mobilization of financial resources in the stock market. For this purpose, the present study examines the effects of competitive components on mobilization of financial resources in members of World Federation of Exchanges with using panel data and Generalized Method of Moments(GMM) data from 2007 to 2019.The results of the research show that innovation-driven factors (INV), efficiency-driven factors (EFF) and basically-based factors (BAS) have a positive and significant effect on investment flow of the stock market financial resources. Also, liquidity of the stock market and real interest rate have a positive and significant effect on investment flow of the stock market financial resources. Manuscript profile

Open Access Article

12 - Providing a comprehensive model based on the effect of behavioral indicators of Vals lifestyles on Purchase decision making styles of Asel - case study: female buyers with high and low income and financial resources in Tehran city
Seyed Mohamad Taghi Hosseinikia Vahid Reza Mirabi

Today, numerous researches in the world have shown that in order to investigate the behavior of consumers and their purchase decisions in the markets, their lifestyles and the type of purchase decision of each style should be taken into consideration. And also researche More

Today, numerous researches in the world have shown that in order to investigate the behavior of consumers and their purchase decisions in the markets, their lifestyles and the type of purchase decision of each style should be taken into consideration. And also researches in the world show that among the behavioral factors, lifestyle is a very important factor for knowing and recognizing the behavioral tendencies of each person due to its constant and unique nature and can provide better knowledge and information to the buyers. Each consumer makes a purchase decision according to their lifestyle, and one of the effective styles in making purchase decisions is the Vals lifestyle, which can determine the situation of buyers according to two behavioral factors and financial resources. up and down), specify. And based on that, he proceeded to cluster the target markets. Therefore, the aim of this article is to present a comprehensive model based on the influence of behavioral indicators of Vals lifestyles on shopping decision making styles Manuscript profile

Open Access Article

13 - Forecasting the bank's financial resources using the linear model (ARIMA) and nonlinear artificial fuzzy networks
omid mehrinamakawarani reza ehteshamrasi

One of the most important issues of banking managers as an influential variable on the banking industry is the knowledge of the status of bank deposits that the bank depends on a large extent on it. Therefore, bank managers are keen to know how much the total bank depos More

One of the most important issues of banking managers as an influential variable on the banking industry is the knowledge of the status of bank deposits that the bank depends on a large extent on it. Therefore, bank managers are keen to know how much the total bank deposits will be at a given time in the future. Predicting the amount of deposits, changes and fluctuations of these deposits can help banks in planning and decision making. In this research, using statistical techniques and approach of artificial neural network models, we have tried to introduce a model with the highest estimation power and the least amount of error to predict the amount of deposits or the same sources of finance by their different types for the desired bank. To test the hypotheses, one private bank information was used during the period of 1387-1396. In this research, we compared the predictive power of ARIMA and artificial neural network method. To assess the accuracy of forecasting the bank's resources, the ARIMA method used Coopiff and Christopherson tests.  The results of the research on the amount of bank deposits monthly showed that the neural network method provides better estimates than the ARIMA method. Manuscript profile

Open Access Article

14 - Prioritize the Factors Affecting Financial Resources in Bank-e-Mehr-e-Eqtesad Isfahan Province (AHP Approach)
M. Fadaee H. Esmaeili

This study aimed to prioritize the Factors Affecting Financial Resources in Bank Mehr-e-Eghtesad Isfahan using the analytic hierarchy process (AHP) was performed. The study’s sample involved 13 executives & staff managers of Bank Mehr-e-Eghtesad of Isfahan tha More

This study aimed to prioritize the Factors Affecting Financial Resources in Bank Mehr-e-Eghtesad Isfahan using the analytic hierarchy process (AHP) was performed. The study’s sample involved 13 executives & staff managers of Bank Mehr-e-Eghtesad of Isfahan that were selected by purposive sampling.To gather information from paired comparisons questionnaire was used. Validity of the questionnaires from masters and professionals and experts was assessed positively. Reliability of questionnaire based on the Inconsistency rate were calculated. To test the hypothesis using AHP Approach and Expert Choice software was used. The results showed that the central bank policy criteria, has largest share and the legal limitations criteria, has the lowest share in decision-making. The interest rate paid on deposits, according to all indicators, as the most influential factor on the mobilization of bank resources and service quality as the low- influential factor.  Manuscript profile

Open Access Article

15 - The role of economic strategies and tactics in the survival of Salafi-Takfiri groups
reza khorasani Mohammad Mirabdoli

Terrorists need financial support to achieve their goals, and therefore resort to various legal and illegal ways. Islamic radical groups, of which they can be termed takfiri terrorists, are no exception to this rule and despite the emphasis on ideological and religious- More

Terrorists need financial support to achieve their goals, and therefore resort to various legal and illegal ways. Islamic radical groups, of which they can be termed takfiri terrorists, are no exception to this rule and despite the emphasis on ideological and religious-spiritual issues, in order to grow and succeed, attracting audiences and followers through advertising, supplying weapons, carrying out terrorist operations and other everyday needs, they need access to enough funds to fulfill their goals. Therefore, the present research attempts to answer this key question What factors contributed to the persistence of Takfiri terrorism in different regions?. In order to answer this question, this hypothesis has been suggested that one of the effective factors in the non-destruction of Salafi-Takfiri groups due to the diversity of access routes for takfiri groups to multiple sources and their lack of dependence on a source of income to finance their expenses. in this regard, the most important sources of financial needs of the terrorist-takfiri groups that indicate their flexibility in adopting various methods of income generation are described in this paper and their economic approach to The future has also been explored. In this study, the descriptive-analytic method has been used. Manuscript profile

Open Access Article

16 - The relationship between creativity and school administrators in their performance in attracting financial resources in the city Lamerd academic year 93-1392
amad hashemi

    The purpose of this study was to investigate the relationship between creativity and school administrators in their performance in attracting financial resources in the city is 93-1392My Lamerd academic year .The objective of this study is descriptive an More

    The purpose of this study was to investigate the relationship between creativity and school administrators in their performance in attracting financial resources in the city is 93-1392My Lamerd academic year .The objective of this study is descriptive and cross correlation. The study population included 110 school administrators in the school year 93-1392 Lamerd city is using Morgan and simple random sampling was selected samples .To review and assess the performance of managers in attracting creative and innovative financing through a standard questionnaire Moqimi (1388 ) , was used Experts confirmed the validity and reliability using Cronbach's alpha / 84 .Was calculated . To review and analyze the data descriptive statistics (frequency , percentage and cumulative percentage ) and inferential statistics (T single sample , correlation analysis, ANOVA , independent T-test ) was used . The results showed Between creative directors and financial performance And also the components of the content and the creative process , school administrators and their performance in relation to financial resources there .But the relationship between the performance of male and female managers and executives with different education levels in attracting financial resources And between public authorities and private financial resources , is not significant Keywords : Manuscript profile

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