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List of Articles
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Open Access Article
1 - Sociology Of Digital Governance To Propose Better Solutions For Living In Smart Cities, Case:Tehran
Bahram Parvin Ali Shayan alireza Puorebrahimi Reza RadfarIn this research, the researchers seek to present a mechanism for the sociology of digital governance to study better ways to live in smart cities.The research method is mixed in terms of how to check the data; Because it uses both quantitative research strategies (in e MoreIn this research, the researchers seek to present a mechanism for the sociology of digital governance to study better ways to live in smart cities.The research method is mixed in terms of how to check the data; Because it uses both quantitative research strategies (in expert data) and qualitative method strategy (in interview content analysis). In terms of the nature of the data, the current research uses both quantitative and qualitative methods. This article is included in basic-applied research. Because the research is exploratory and its main purpose is to identify the environmental drivers related to the subject of the research, the research is of a fundamental type.Based on the obtained results, the first scenarios in the areas of intelligence, participation-oriented, transparency, structural arrangements, integration, culturalization, and stabilization are the best, and the sixth scenario and to some extent the fifth scenario show the worst possible situations. The second to fourth scenarios are mostly based on the least changes in the main factors and showed progress in only one factor and regression in one factor.The results of the research showed that capacity building creates the right to access information, increase law enforcement, discipline urban management mechanisms, and strengthen internal platforms to network and secure information in the direction of urban smartness. Through the implementation of the requirements of digital governance, he made fundamental actions. Manuscript profile -
Open Access Article
2 - Corporate Social Responsibility and Financial Reporting Quality
yaser abbasabadiThe society has gradually realized that the actions of the companies in the society have consequences for them and are monitored by the stakeholders. By disclosing the financial and non-financial information of the companies, companies can fulfill part of their responsi MoreThe society has gradually realized that the actions of the companies in the society have consequences for them and are monitored by the stakeholders. By disclosing the financial and non-financial information of the companies, companies can fulfill part of their responsibility towards the society and provide a better decision-making ground for the stakeholders. The purpose of this research is to examine the relationship between social responsibility and the quality of financial reporting in companies listed on the Tehran Stock Exchange. For this purpose, 184 companies were selected during the years 1395 to 1400 using the Tobit method for panel data. Research findings show that the quality of financial reporting improves with the increase of social responsibility disclosure. The results of this research help to enrich, improve, and increase knowledge in social responsibility research, and investors can consider the proper performance of corporate social responsibility based on signaling theory as a sign of improving the quality of financial reporting. Manuscript profile -
Open Access Article
3 - Identifying and prioritizing the obstacles of cryptocurrencies in Iran
Sadigheh tootian Isfahani leila saeidi zohre HassanpourBackground and purpose: Nowadays, the market of cryptocurrencies has faced significant changes, for this reason, in recent years, identifying the obstacles of cryptocurrencies has become one of the most important challenges of every country.The present research has iden MoreBackground and purpose: Nowadays, the market of cryptocurrencies has faced significant changes, for this reason, in recent years, identifying the obstacles of cryptocurrencies has become one of the most important challenges of every country.The present research has identified and prioritized the obstacles of cryptocurrencies in Iran.Research method:The research method is descriptive-survey.The statistical community is experts (experts) and active in the field of investment, and in terms of the type of data, it is mixed (qualitative and quantitative). The statistical community includes all investors in the quantitative part.There are 260 cryptocurrencies in the market, based on Morgan's table,a sample size of 154 people was selected using available sampling method.In the qualitative part,the research method is thematic analysis and the next step is the Delphi method. In order to check the validity, content validity was used, and also to check the reliability, the Cronbach's alpha coefficient for all variables was greater than 0.7, indicating acceptable reliability. Is.Findings:According to the results of the qualitative part of the research, the most important obstacles to cryptocurrencies in Iran are volatility, law and tax, criminal activities, jurisprudence and non-Islamic, environmental issues, cryptocurrency literacy, security problems, and newness, respectively, and the results of the analyzes Quantitative also confirms the significance of the factor loadings of all indicators and their confirmation at the 95% confidence level.Discussion and conclusion: The findings of this research can be used in taking measures regarding the challenges of cryptocurrencies in Iran and improving performance in this area Manuscript profile -
Open Access Article
4 - Design and Formulate a Conceptual Framework for Sustainable Development in Iranian Governmental Banks with the Delphi Technique and Shannon Entropy Approach
mohamad ali jafari gorji Reza Najaf Beigi Abolhassan Faghihi mohammad javad kameliSustainable development is one of the most important driving forces of business strategies and the banks have taken steps to implement principles of sustainability and move toward being sustainable. The aim of present study was design and formulate a conceptual framewor MoreSustainable development is one of the most important driving forces of business strategies and the banks have taken steps to implement principles of sustainability and move toward being sustainable. The aim of present study was design and formulate a conceptual framework for sustainable development in Iranian governmental banks. The present study was a basic research in terms of purpose that conducted by mixed method in exploratory model of Model based Development Tool, whereby in qualitative the grounded theory was used, and in quantitative the Delphi method and Shannon Entropy were employed. In qualitative, the population consisted all experts of sustainable development and board members of banks, as well as, senior managers of credit and human resources departments in Iranian governmental banks. And in quantitative, among the staff managers of Iranian governmental banks who held M.A degree or higher, 10 managers were selected by convenience sampling method. The results showed that, elites believe that the highest weights go to consequences (0.499), strategies (0.457), intervening conditions (0.450), core category (0.417), context conditions (0.416) and causal conditions (0.248) in the sustainable development of Iranian governmental banks, respectively. The banking sustainable development as an effective solution for using natural resources, minimizing effect of environmental pollutions, making the environment resilient to natural disasters, and managing environment and natural capitals to prevent physical incidents. Managers of Iranian governmental banks should be familiar with the goals and plans of sustainable banking and place it at the top of the vision and mission of the banking industry. Manuscript profile -
Open Access Article
5 - Pathology And Providing a Model Of The Development Of Administrative Ethics In Governmental Organizations (Case Study: Iranian Governmental Bank)
Javad Shamsipour Abolhassan Faghihi Reza Najaf Beigi mohammad javad kameliThis study aimed to pathologies and presents a model for the development of administrative ethics in Iranian state banks which was basic research of the mixed method. For qualitative data analysis, thematic theory and for quantitative data analysis, structural equations MoreThis study aimed to pathologies and presents a model for the development of administrative ethics in Iranian state banks which was basic research of the mixed method. For qualitative data analysis, thematic theory and for quantitative data analysis, structural equations were used. The statistical population of the qualitative section consisted of members of the board of directors and senior managers of credit and human resources departments of state-owned banks, 22 of whom were purposefully selected for semi-structured interviews. The statistical population of the quantitative section consisted of staff and staff managers and experts of state banks, 300 of whom were randomly selected for relationships between variables based on Cochran's formula. The results showed that the development of administrative ethics model in Iranian state banks consists of 437 themes, 322 primary concepts, 17 concepts and 3 main themes, which are the most significant components; "individual dimension", "organizational dimension" and "environmental dimension". Manuscript profile -
Open Access Article
6 - Investigating the Factors Affecting the Specific Volatility of Stocks in the Iranian Capital Market Using the Generalized Autoregressive Conditional Heteroscedasticity (GARCH) Model
Monireh Dizaji Asghar Romuozi Asgar Pak Maram Ali paytakhti OskouieIntroduction: The capital market may face fluctuations in stock prices, which is considered a kind of investment risk. Developing countries, including Iran, have a high degree of instability in stock prices, and these fluctuations, in turn, create an uncertain environme MoreIntroduction: The capital market may face fluctuations in stock prices, which is considered a kind of investment risk. Developing countries, including Iran, have a high degree of instability in stock prices, and these fluctuations, in turn, create an uncertain environment for investors. The fluctuations of the stock market affect not only the national economy but also the regional and global economy. According to this issue, the present research was investigated with the aim of investigating the factors affecting the specific volatility of stocks.Methods: This research was conducted in three stages. In the first step, unconditional special fluctuations were gathered by time series regression. In the second step, conditional-specific volatility was collected by Generalized Autoregressive Conditional Heteroscedasticity (GARCH) model, and in the third step, the impact of factors affecting stock-specific volatility was evaluated by combined data regression. The statistical population of the research is Tehran stock exchange companies, which were selected as a statistical sample by applying 5 restrictions, to 91 stock exchange companies in the period of 2018-2019.Results: The regression results of the combined data showed that the variables of company size (SIZE), Cumulative return (MM), cash flow to price (CF/P), and return on assets (ROA) were equal to 0.059., 0.293, -1.143 and 0.103, respectively which have an effect on the volatility of stocks. Also, the ratio of market value to book value of equity (BM) and liquidity (LIQ) does not affect the specific volatility of stocks. Manuscript profile
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