درخت حوزه‌های تخصصی

This study was conducted to determine the effect of the asymmetric oil price shock, tax revenues, resource curse, stock market, and business cycles of Iran by using the structural vector auto regression model (SVAR) for the 1984-2018 period. According to results of the estimated SVAR model, an impulse imposed by the duration of sanctions on oil exports led to an 89% increase in production gap, and impulses caused by liquidity and stock price led to 86% and 53% rises in production gap, respectively. Variation in oil and foreign exchange earnings results in different and even conflicting changes in foreign and domestic sectors of the economy, which subsequently affect the economic performance positively or negatively. Regarding economic structure and principles, a constant increased exchange rate leads to economic growth while a cross-sectional increment in exchange rate does not lead to any economic prosperity. Increased exchange rate and decreased domestic money weakness will increase foreign debt, which in turn causes liquidity shortage. Overall, the liquidity shortage of economic firms has a negative impact on the return of stock and business cycles. Hence, policymakers must pay considerable attention to macroeconomic indicators.

Protecting shareholders’ rights today is considered a practical competitive function at the level of capital markets, which is based on transparent and coherent actions within the framework of laws and regulations. In other words, the more the level of company operations is based on regulatory and legal procedures, the more level of protection of shareholders’ interests can be expected to be observed more uniformly by companies. This study aims to design a forensic accounting model focusing on protecting shareholders’ rights of petrochemical companies. The collection tool based on the analytical nature of the research consisted of two parts: evaluation checklist and matrix checklists. In fact, in order to promote the level of innovation in the relationship between forensic processes and quantitative accounting to collect data for the development of the forensic accounting model, through meta-synthesis and Delphi analysis, the components and propositions of forensic accounting were determined in the qualitative section, focusing on the protection of shareholders’ rights; then based on the matrix checklist, the most influential research propositions were determined through the analysis of fuzzy networks. The research results in the qualitative part indicate the existence of three components of structural mechanisms; it was the meta-structural and legalization of forensic accounting to protect shareholders’ rights, which was approved in the form of 18 statements. Further, the results in the quantitative part concerning the analysis of fuzzy networks were identified. The most effective component of forensic accounting in the protection of shareholders’ rights was structural mechanisms, and the most influential statements of forensic accounting in the protection of 

The enforced international limitations and sanctions against Iran have affected all stages of natural gas extraction from gas reservoirs. In this study, the effects of various situations on natural gas extraction from the Iranian operating oil reservoirs have been examined. Thus, this study aimed to study the role and effects of imposed international sanctions on Iran’s gas extraction and production. Outcome of the study provides appropriate solutions to recognize such situation and cope with the resulting circumstances. Regarding methodology of the research, quantitative data were collected and analyzed by using the statistical panel model. Results show that gas extraction from natural gas reservoirs has been decreased significantly in the period of international sanctions and limitations were imposed. To achieve the previous desired gas extraction level according to the initial developing plans and the existing potentials as well as to be able to cope with hardship of international circumstances, it is necessary to improve implementation system of the respective projects, attain technological knowledge and take serious steps towards resilient economy to enhance the domestic abilities through knowledge-based advancement especially in producing strategic equipment and goods required by such a large scale projects while the existing internal rules and regulations should be reformed and be more flexible.

The international chamber of commerce (ICC) created a generally accepted set of terms called Incoterms 2020 which provides that the risk of loss of or damage to the goods, passes from the seller to the buyer when the seller has fulfilled his obligation to deliver the goods. But this rule is based on a false base, which causes number of exception where the goods are delivered but the risk remains on behalf of the seller. In this paper we will prove that the aim of contract is an unexceptional factor which indicates whether the risk has passed through or still is remained. The aim which has a composite nature and preparing the last part of that nature provides reaching of the goal and is the main reason for transferring the risk of the thing then when the buyer's aim from the contracts is achieved the risk of the goods will be transferred to him and when the seller's aim is achieved the risk of the price will be transferred to him. The aim or cause of the obligation in general is; to acquire the property and the possession which are peaceful and useful of the thing to use and enjoy it with security. So each term will be separately being analyzed by theory of the cause of the obligations in civil law of France and we call this theory which defined the goal as a composite nature the virtual spirit level the theory of the spirit level of the risk.

The United States is the world's first producer and consumer of oil and play a special role in international oil market relations. In a sense, due to the differences in the energy programs of the parties of this country, we will see significant changes in the international energy markets. The Trump's economic thinking in business field is based on the neo-mercantilist while the Democrats believe in global and multilateral trade. The most important energy policies of the Republican Party are the development and expansion of fossil fuel production, increasing the share of the oil market, lifting environmental restrictions, confronting OPEC, and unilateralism in the oil and gas trade. In contrast, the Democrats' most important plans in the US election are to return to the Paris Agreement and re-impose environmental restrictions, reduce oil production through legal sanctions such as taxes, expand renewable energy and use financial resources to manage the oil market and trade convergence. The main question of this article is what effect do US parties energy programs have on the oil market? The method of this research is a qualitative in a descriptive-analytical manner using desk research.

Due to the importance of technology and innovation in the oil industry, it is necessary to look more closely at the intellectual property of this industry. Intellectual capital is a concept that can classify and report the technology capabilities and knowledge spillover in a comparative format. The present research is aimed at providing an appropriate framework for reporting intellectual capital in oil industry companies. For this research, semi-structured interviews have been done with 15 experts and people from petrochemical and petroleum companies with intellectual and experiential thinking space. After the interview, the relevant texts were analyzed by the thematic analysis method. Finally, the intellectual capital reporting framework was extracted as a qualitative research product. Then, a questionnaire was designed to assess the acceptance of the qualitative model, which was distributed among the statistical community consisting of professors and PhD students and experts of different universities and companies. The results of the distributed questionnaire showed that the components of the framework were approved by the respondents.

Purpose and necessity of research: The main issue of this research emerged when we looked a huge amount of strategy formulation in various petroleum companies in Iran, in which, those documents followed the classical patterns (such as David model) of strategy formulation, on the prescriptive-consecutive paradigm, with no face of the environmental approaches to conduct the planning process of strategy formulation. In this article, we suggest the pattern of Reeves, Hannes and Sinha (2015), in order to choose and execute the right approach for National Iranian Oil Company (NIOC)’s strategy formulation. Research Methodology: This research is developmental, explanatory and quantifiable research. The research strategy was survey and by its application, the information needed to determine the degree of NIOC environmental strategic dimensions and prioritization of different patterns of strategy formulation in NIOC, were achieved. Research Findings: The shared value strategy, shaped NIOC as the leader of oil and gas industry in the various domestic industry and above all into the international market as the OPEC joint partner. It seems that NIOC organizational culture adapt with the shared value strategy according to creation, lead, and membership in the share of crude export with OPEC and non-OPEC collaboration during the ages. Therefore, NIOC should craft the shared value strategy for the niches of oil and gas markets.

Technology Transfer is a process which technology supplier can transfer technology to receiver through it by numerous activities. Now in Iran, lots of companies are facing difficulties in correct implementation of technology transfer. Varying complexity and specific nature of each of the technologies has been caused many problems to technology transfer process design. In the other hand, the lack of integration between the components of the technology transfer process and the lack of consistency in the way of transferring with the company's strategies has been caused additional difficulties. In this paper, we have attempted to design the model of technology transfer process in the Oil, Gas and Petrochemical industry which includes three stages of " decision making, technology transfer and acquisition the knowledge".The model is derived from the literature survey and is developed based on the experiences with adding necessary elements in order to resolve the problems. In order to validate the model, it is used for DMD technology transfer in RIPI.

Financial performance evaluation emerged as the great academia and business concern in the competitive world, today. In order to clarify the progress status and improvement trend of finance, it is of supreme significance to appoint a professional financial performance evaluation study for supportable progress of enterprises. This research focused on the seven important factors which represented principal effects on the financial performance of the Persian Gulf petrochemical companies. In order to achieve the research objectives, experts and engineers of 12 companies in the Persian Gulf petrochemical industry have been surveyed by sampling method, in which 180 questionnaires have been completed and the basis of the work has been used. By the confirmatory factor analysis (CFA) divergent validity of all desired factors as well as correspondent of the questionnaire were approved. To meet the research goals, non-parametric analysis demonstrated the main hypothesis of the study regarding the effectiveness of all under investigation parameters. By the Friedman ranking test, the internal processes and external environment of the organization provided the highest and the lowest rank of impact on the financial performance of the Petrochemical companies under review, respectively

Nowadays, knowledge and information is the largest asset of organizations and human beings and having it can lead to a powerful and certainly valuable organization. The purpose of this study is to identify the suitable knowledge acquisition and transfer tools in the National Iranian Oil Company (NIOC). This study is applied in terms of purpose and case study from the point of view of strategy. Given the economic conditions of the NIOC as well as the need for maximum use of the knowledge, experience and skills, it is essential to identify the more effective ways of transferring knowledge, especially to the new entrances. Using the mixed method, in the qualitative section identified the tools of knowledge acquisition and transfer by studying leading oil companies in the world in knowledge management and using the expert panel, the appropriate tools for NIOC were determined. In the quantitative part of the research using questionnaire tools and group analytical hierarchical Process (AHP) method, knowledge acquisition and transfer tools were prioritized. Findings demonstrate that the NIOC can be effective in organizing the available knowledge by focusing on community of practice, peer assist, community of learning and lessons learned.