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        1 - Evaluating influential factors in Environmental management accounting (EMA) adoption
        سیدامین عالمشاه
        Environmental management accounting(EMA) as a management tool assists in improvingfinancial and environmental performance through enhanced environmental accountability.This study accomplished with to focus of attention upon EMA, for to identify factorsinfluencing EMA ad More
        Environmental management accounting(EMA) as a management tool assists in improvingfinancial and environmental performance through enhanced environmental accountability.This study accomplished with to focus of attention upon EMA, for to identify factorsinfluencing EMA adoption. For achieving the research objective, established 6 hypothesises.For hypothesises testing, sent questionnaire to key personnel with three different functions(i.e. financial Manager, chief accountant and management accounting headman). After datacoding, those tested and analyzed by T-test. Results indicated 1)Low priority of accountingfor environmental costs 2)Resistance to conventional accounting practices change3)Efficiency or financial considerations 4)Expert member and resource constraints5)Difficulties in collecting or allocating environmental costs 6)External pressure, are factorsinfluencing the decision to adopt, or not to adopt, EMA in mentioned corporations. Finallyprovided suggestions made by this study for EMA adoption. Apart from the theoreticalextension to this area of research, the results and findings of this study supported the uses andapplications of EMA by our industries. Much more can, and should, be done by corporationsin relation to how they account for the environment. This can provide benefits not only for thesector itself, but also for the environment in which we live. Manuscript profile
      • Open Access Article

        2 - Investigating the Effect of “BMI” Policies By “Resistive Economy” Approach on Increasing of “Return On Asset” Index
        Esmaeil Nasseri Mohammad Abbasi fard Ali Jamshidi Hossein Abdi Hanjani
        "Resistive economy", this is a type of economy which helps Iran to be in a position it deserves. It's an economy based on production and scientific innovation which has high efficiency. This kind of economy cannot be threatened. The "Resistive economy" helps the Iranian More
        "Resistive economy", this is a type of economy which helps Iran to be in a position it deserves. It's an economy based on production and scientific innovation which has high efficiency. This kind of economy cannot be threatened. The "Resistive economy" helps the Iranian nation play an important role in the international arena. Following Leader’s general policies on "Resistive economy" and president’s mandate for implementation of leader’s plan, Central Bank is due to plan policies proper to Resistive economy. Now Bank Melli Iran, "BMI" As the greatest bank in islamic world wide shoud be more ready than other competitors to apply the opportunity of "Resistive economy" because it’s life cycle is in "after mature" step, so it is better to follows strategies based on "productivity" than finance growth  and "Resistive economy" approach will expand BMI to reach productivity. In the other hand, "ROA" as productivity indicator of "Resistive economy" policies can be surveillanced in "BMI".       Manuscript profile
      • Open Access Article

        3 - Examining the potential of the energy exchange in performance resistive economic policies and transparency in capital market information
        Reza Raei Hosseyn Karami
        Abstract: Given the importance of the share of oil revenues in the budget of oil-rich countries, the change of Iranian economic approach from the export of raw materials and natural resources towards the export of products and technical services in line with resistive e More
        Abstract: Given the importance of the share of oil revenues in the budget of oil-rich countries, the change of Iranian economic approach from the export of raw materials and natural resources towards the export of products and technical services in line with resistive economy polices has been taken into consideration as a significant matter. In order to achieve this change of approach, the formation of Iranian energy exchange as the fourth capital market exchange was necessary. Besides, the existence of huge reserves of petroleum and natural gas resources as well as appropriate potentials such as powerful refinery and petrochemical complexes that provide the possibility of processing, refining, and conversion of underground sources to oil and higher valued products will significantly contribute to the realization and globalization of resistive economy paradigm which relies on competition and concentration on strengths and opportunities ahead. Furthermore, the exploration of infrastructures needed for the formation of energy exchange and the feasibility study of Iranian capital market conditions compared to international energy exchanges and the establishment of Iranian Energy Exchange will pave the way for the introduction of Iranian financial oil market in the form of the first energy exchange in the Persian Gulf region and make it possible for Iran to become a huge center of energy economy in the international arena. The possibility of liberalization, removal of monopoly, transparency, and price discovery in the competitive environment of the market supply and demand will result in information transparency for cost and sales prices of domestic products and exports of refinery and petrochemical entities listed in the capital market. Furthermore, such information transparency on the performance of firms that involved in oil and gas industry will provide a secure environment for actual and legal investors to make informed investment decisions and thus to earn good returns. Finally, as the findings of the present study suggest; currently it is possible to introduce Iranian energy exchange as a reference for the discovery of prices of crude oil and those of petroleum and petrochemical products in the future. Manuscript profile
      • Open Access Article

        4 - Analysis of the teacher's guide books and textbooks of primary school and secondary school of the education system in terms of resistive economy
        Zahra Khoje behrooz mahram mahmood saeedy
        The aim of this research was to consider resistive economy contents of teacher's guide books and textbooks of primary school and secondary school of Iran's education system. The content analysis method was used to check the economy attention to the contents of resistive More
        The aim of this research was to consider resistive economy contents of teacher's guide books and textbooks of primary school and secondary school of Iran's education system. The content analysis method was used to check the economy attention to the contents of resistive economy in these books. In this research all textbooks were investigated and the concept of each paragraph was recorded as a unit. Deductive method was done for the coding process. Descriptive statistics in this research were frequency, percentage and charts Chi-square test was used for frequency differences determination. According to the data of the content analysis of these books revealed that consumption patterns of reform, entrepreneurship, manufacture and domestic production (supporting national production), the formation and extraversion have been more considered. The resistance economic components were neglected, which they include: Knowledge-based economy, reforming economic structures and institutions, clarification and purification of economy, Justice economics and reduce dependence on oil and raw retail component. For improving the curriculum and thus foster the resistance of economy, there should be consideration over reviewing and incorporating Resistive economy in books of Education. Manuscript profile
      • Open Access Article

        5 - Analysis of Human Resources Productivity in the Industrial Sector According to the Resistive Economy Approach
        Habibullah Jalili Rahele Jamshid Loo Alborz Hajikhani
        The industrial sector is a complex and the most vital pillar of the economy in the world. In fact, in this century, economic activity is formed whereby the continuity of the subprime industry is hardly possible. On the other hand, human resource is considered a major as More
        The industrial sector is a complex and the most vital pillar of the economy in the world. In fact, in this century, economic activity is formed whereby the continuity of the subprime industry is hardly possible. On the other hand, human resource is considered a major asset and unmatched success and survival of organizations is really depends on it. So, the productivity of human resources is the most important factor which is the ultimate goal of most organizations. Productivity and efficiency require an understanding of the components and analyze the changes in the process of development with regard to the third paragraph of the general policies of Resistive Economy indicating the supply a significant share of economic growth from improving productivity, as well as the undeniable productivity targets of the sixth program of the development and the comprehensive program of delivering productivity. The purpose of this article is to assess of labor productivity at the industrial sector and its relationship with economic component of resistance. Research methodology is a descriptive survey in terms of the purpose and terms of the nature of data collection. The statistical method used in this study is Friedman test and Spearman’s correlation coefficient. The population included 563 employees of the industrial towns of Sanandaj counting a sample of 170 people. Data analysis was performed with the help of software. The findings suggest that there is no significant relationship at the industrial sector among the components of consumption pattern reform, innovation and development, and supporting Jihadi activities with labor productivity. Manuscript profile
      • Open Access Article

        6 - Improving Inventory Performance with Clustering based Demand Forecasts
        Yaser Taghinezhad
        Proper management and better control of inventory of food items are one of the most important and important goals of food store managers. In this study, we try to provide knowledge of customer segmentation based on various characteristics as inputs in predicting retail More
        Proper management and better control of inventory of food items are one of the most important and important goals of food store managers. In this study, we try to provide knowledge of customer segmentation based on various characteristics as inputs in predicting retail demand. The purpose of this paper is to provide a prediction model for retailers based on customer clustering to improve inventory performance. Customer clustering with the genetic algorithm is performed in MATLAB R2016a software. The proposed model is used to predict the demand for five items of supermarket goods in Gorgan. In this paper, the predictions of ARIMA, ARIMA, MLP, and GMDH neural networks are used to predict. Modeling of these models has been done in MATLAB software. The results showed that the GMDH neural network with the clustering of customers had the least predictive error. The model predicted by the inventory control policy reduces the number of days that the shortage faces and increases the level of service to the customer. Retailers can use the proposed model to predict the demand for various items to improve inventory performance and profitability of operations. Manuscript profile
      • Open Access Article

        7 - Investigating the Relationship between Management Knowledge and Management Jihadi with Resistive Economy
        Davoud Hoseinpour Ramin Sadeighi
        The Emphasizes revolution leader on the categories Resistive Economy, Jihadi Management and Knowledge-based economy In recent years, Clearly indicates the importance of these topics in the path of the revolution. The purpose of this study is to investigating the relatio More
        The Emphasizes revolution leader on the categories Resistive Economy, Jihadi Management and Knowledge-based economy In recent years, Clearly indicates the importance of these topics in the path of the revolution. The purpose of this study is to investigating the relationship between knowledge management and jihadi management with resistive economy. The aim of this study is applied research the data collection method is descriptive and in terms of the relationship between variables is correlation type. In this study, knowledge management and jihadi management as independent variables and resistive economy is determined as the dependent variable. Dimensions of jihadi management, knowledge management and Resistive Economy, using existing theoretical foundations of selected and a questionnaire to collect data among 60 entrepreneurs and industrialists Professor Hashtroudi Industrial Estate, located in the city Hashtrood distributed, used. For data analysis Pearson correlation and structural equation modeling was used. The analysis results show that there is a significant and positive relationship among knowledge management and jihadi management with resistive economy. Also Jihad Management, the main processes responsibility, Observe piety, Working culture And Work Conscience, Higher correlation with the Resistive Economy Compared to Knowledge Management showed. According to the research results, The main and sub hypotheses of the research were confirmed. Manuscript profile
      • Open Access Article

        8 - On the Analysis of Barriers in front of Domestic Entrepreneurship in Rural Areas with Emphasis on Resistive Economy to Deprived Areas from Basiji Jihadist Students' Points of View (Case Study: Kamfiroz Rural District, Marvdasht County)
        M. Rahmanian koushki Y. Zarei A. Estelaji
        Small scale entrepreneurship in business format at home and housework is considered as an important solution for creating employment and revenue around the world, and it can be a shortcut to realizing a resistive economy in our country. Although domestic entrepreneurshi More
        Small scale entrepreneurship in business format at home and housework is considered as an important solution for creating employment and revenue around the world, and it can be a shortcut to realizing a resistive economy in our country. Although domestic entrepreneurship is one of the best fields of women’s economic activity, particularly in rural areas, its development is facing lots of obstacles and limitations.Accordingly, the present study was done with the aim of analyzing the barriers in front of domestic entrepreneurship with emphasis on resistive economy. The dominant approach of this study was quantitative based on survey method. The population included 150 Basiji Jihadist students in Marvdasht Islamic Azad university (N=150) which were studied using census method. Finally, 126 questionnaires were collected and analyzed. Questionnaire was the main tool to collect data. Validity of the questionnaire was confirmed by experts and specialists. In order to determine the reliability of the research tool, a pre-test was performed. The Cronbach alpha was calculated for the main scale of the questionnaire (α = 0.794), which indicated the suitability of the research tool. The data was analyzed using SPSSwin22 and LISREL 8.80 software. For identifying obstacles in front of home entrepreneurship with an emphasis on resistive economy, and to investigate the good index of the research model, the exploratory factor analysis and also, confirmatory factor analysis as well as structural equations model (SEM) were employed, separately. The results of factor analysis related to the barriers in front of domestic entrepreneurship showed that variables have been subjected to six factors of supportive weakness, economic barriers, cultural and social barriers, knowledge and information giving weaknesses, family barriers and lack of relevant laws. These six factor explained 70.521 % variance of the obstacles in front of domestic entrepreneurship with an emphasis on resistive economy. Finally, some recommendations were developed based on the research findings.   Manuscript profile
      • Open Access Article

        9 - Semiotic Analysis of Resistive Economy Impedimenta and Solutions
        sarvenaz torbati
        The present research has accomplished by considering the importance of discourse production in the field of resistive economy, and concerning its cultural dimensions as reinforcement for resistance culture infrastructure in order to achieve resistive economy objectives. More
        The present research has accomplished by considering the importance of discourse production in the field of resistive economy, and concerning its cultural dimensions as reinforcement for resistance culture infrastructure in order to achieve resistive economy objectives.  In order to accomplish   this project it is necessary to be acquainted with the terminology and theoretical framework of semiotics and the term discourse should be elaborated. Semiotics is a discipline, in which culture and society are explored as signs.  Therefore, the main question of semiotics is how meaning is formed and its goal is analyzing, understanding and interpretation of signs. Discourse systems are articulated by signs which form meaning and discourse acts. Using structuralist semiotics perspective and qualitative methodology, this defines the signifiers’ hierarchy order and the way that they connect to make the signs meaningful, explaining syntagmatic and paradigmatic axis and signs interpretation, and determine the central signifier which gives order and meaning to the other signs. The research question is what are the cultural impediments for achieving resistive economy objectives? The hypothesis is we can achieve resistive economy objectives by obliterating impediments and discourse production. This research follows three objectives: 1-semiotic analysis of resistive economy impediments, 2-defining Islamic – Iranian discourse in order to pass the impediments and clear the subsiding signs of consumerism discourse, 3-returning back to the Islamic – Iranian discourse and relive signifies by concentrating on the “prosperity” centralization and offering solutions for discourse production. The results embrace solutions for discourse production in media to reinforce resistance culture. Manuscript profile
      • Open Access Article

        10 - Designing entrepreneurial organizational model based on Resistive economy in the ministry of education of Iran (Case study of western provinces of Iran)
        Neda Soltani gohari sanjar salajaghe
        The present article, entitled Designing an Organizational Entrepreneurship Model Based on a Resistance Economy, has been conducted in the Ministry of Education of Iran (a case study of the western provinces of the country). In terms of purpose, this research is in the g More
        The present article, entitled Designing an Organizational Entrepreneurship Model Based on a Resistance Economy, has been conducted in the Ministry of Education of Iran (a case study of the western provinces of the country). In terms of purpose, this research is in the group of development-applied research. The type of research is combined (exploratory mix). The research method is formal (content) validation method. The statistical population included 392 people who are a sample of general managers and their deputies in eleven western provinces of the country in 2018, with bachelor's, master's and higher degrees. In this research, based on a qualitative approach and Delphi method, first, modeling and initial conceptual model were formed and then using the data related to case studies and field-survey, the designed model obtained from the Delphi method was analyzed. The results were analyzed by factor analysis on components by principal component analysis and varimax rotation. SPSS and Amos software were used to analyze the data. The results showed that the factors of organizational entrepreneurship in the Ministry of Education include actions, attitudes, flexibility, rewards, leadership and culture which the validity and accuracy of all components were confirmed. Factors of resistance economy in the Ministry of Education include equalization of access, expansion of participation and increase of efficiency which the validity and accuracy of all components were confirmed. The underlying factors of organizational entrepreneurship in the Ministry of Education included support, culture, strategy, structure, control system and communication which the validity and accuracy of all components were confirmed. In general, there is a relationship between the underlying factors of entrepreneurship and the dimensions of the resistance economy which is an incremental relationship. Regarding the variables underlying entrepreneurship, it should be said that the support of top management, organizational strategy, organizational structure and organizational systems are not related to the dimensions of resistance economy. Organizational culture has a decreasing relationship with the dimensions of resistance economy. The relationship between control and evaluation of the organization and effective communication with the dimensions of the resistance economy is an incremental relationship. The relationship between the underlying factors of organizational entrepreneurship and organizational entrepreneurship factors in the Ministry of Education is an incremental relationship. Manuscript profile