درخت حوزه‌های تخصصی

Accounting processes and their related decisions play an important role in organizing business. If the organization does not have a comprehensive accounting system, managing it will face many problems such as liquidity deficit, tax penalties and so on. Therefore, optimizing accounting processes is essential for managing an organization and improves the company's performance and greater efficiency for business activities. On the other hand, estimates and subjective judgments in preparing financial statements have caused controversy among auditors and owners. In particular, in cases where the standards are not clear, the use of unavoidable judgment and mentality creates ambiguity in financial reporting. This is while the ultimate value of audit activity is in helping the user to determine the quality of the information received. On the other hand, the financial reporting crises of recent years have focused the attention of researchers and professional associations on increasing the reliability of audit reports and reducing negligence. Therefore, considering the importance of auditing and the quality of financial reporting, this study examines and analyzes auditing strategies and determines the optimal strategy to improve the quality of financial reporting. For this purpose, 120 companies active in the Tehran Stock Exchange, which have a legal and formal audit system and use external audit firms for auditing, are considered as a statistical sample based on the counting method, and the senior supervisors, managers and partners of this Companies have been questioned.

EXTENDED ABSTRACT INTRODUCTION The purpose of this study is to analyze the concept of "developed man" and determine the degree to which attention is paid in the Fundamental Transformation Document (FTD) in education in Iran approved in December 2011. This concept has been developed based on the theoretical basics of classical economics on description of "economic man" and also the Engels’s theory on the description of "modern man" and with regard to some of adapted and localized national and Islamic ideas and beliefs. What is meant by "Developed man" in this research is a person whose attitude and opinion has been developed and has the ability to turn the country's resources into wealth and prosperity for the people of society.  METHODOLOGY The instrument by which one can measure it, is a researcher-made content analysis checklist that involves 25 characteristics for developed human, and its face reliability and validity have been also verified and ranked by subject matter experts. Shannon entropy indices have been used to determine the importance and ranking of developed human components. In order to achieve a valid explanation and transparent results in this study, some important and fundamental concepts and components that were analyzed in the literature reviewing this document and their frequency was determined, were selected, and their frequency was compared with the total frequency of developed human components in the transformation document text. FINDINGS By use of word-counting the whole text of the Fundamental Transformation Document of education system, it also became evident that only about 1% (113 words out of 10914 words available) of this 64-page document are dedicated to the components of developed human and as a result it can be said that with regard to the weight and importance of the economy and its related issues in the country (such as unemployment, weak attitudes and skills of wealth creation and lack of efforts to increase production and improve public living and poverty alleviation) from the leaders and policymakers viewpoint, especially. CONCLUSION In recent decades, little emphasis and attention has been paid to developed human, and accordingly, it is worthwhile to pay close attention to these components in revision of the Transformation Document text.

Board diversity is a topical discourse in firm governance and management. Diversity came up as a way of eliminating discrimination in employment and making sure there is equality, inclusion and affirmative action in the way firms do business. Board diversity has produced mixed results in relation to firm performance. On the one hand, diversity enables good governance to take place, ensures satisfaction of stakeholders and the firm to attain competitive advantage. Contrary, diversity may come with difficulties in communication, boardroom fights and decreased productivity among a plethora of negative contributions. The study investigates the various factors that affect board diversity from a Zimbabwean context. The Zimbabwe Stock Exchange’s 35 firms’ data is analysed to estimate the relationship between board diversity and firm performance. The study employed the quantitative methodology to establish factors that influence board diversity on firm performance of thirty-five (35) firms listed on the Zimbabwe Stock Exchange using panel data collected over the period 2009 – 2015.The major factors that promote diversity are firm size, liquidity, leverage, operating experience (years listed), market share (Tobin’s Q) and being in the service sector. On the other hand, board size, being in the food, financial, real and industrial and manufacturing sectors negatively and significantly influence diversity. Based on the above results, the study recommends that companies should come up with diversity-enabling policies to enhance firm performance.

The main aim of this study was to identify and analyze the effect of social capital on entrepreneurial activities of Fars province specialized companies in Iran to improve their status. This descriptive research was accomplished using survey and required data was collected through questionnaire. Stratified random sampling was used and sample size was estimated to be 380 rural women. The validity and reliability of the questionnaire was confirmed by the viewpoints of professors as well as conducting a pilot study, calculating the Cronbach's alpha coefficient, respectively. Based on the results of path analysis, social capital and social networks activities had a direct and significant effect on entrepreneurial activities. Business plan writing skill, creativity, entrepreneurial motivation, family communication, supportive policies, educational-counseling policies, and business environments also had a direct and significant effect on social capital. Creativity, entrepreneurial motivation, family communication and educational policies had a direct and significant effect on social networking activities, as well. Enhancing the ability of entrepreneurs to start and continue entrepreneurial activities, paying attention to the role of social networks and their interacting as well as considering social capital as a link between business networks by identifying entrepreneurial opportunities and providing resources and facilities are essential in this regard.

Objective: “The purpose of this paper was to identify the factors affecting the dynamics of sports business after the COVID-19 pandemic and to find ways to meet the needs of having clear foresight and radical progress in this constantly changing environment.Methods This research was of a qualitative type, using the thematic analysis method. The statistical population includes managers of sports businesses, faculty members of entrepreneurial management faculties, faculty members of physical education and sports science faculties with expertise in entrepreneurship and business management, and members of the employment and entrepreneurship working group of the Ministry of Sports and Youth. We used the snowball sampling method to select the research sample. A total of 19 interviews were conducted and recorded in this study.Findings In this research, six themes were identified: management capabilities with three factors, organizational capabilities with three factors, marketing capabilities with four factors, technological capabilities with two factors, macro level challenges with four factors, and networking capabilities with three factors. Conclusions Considering the extent and importance of sports businesses, as well as the unique features of this type of business, identifying the factors that affect the dynamics can help sports businesses in organizational planning to get out of the crisis.

Shadow banking comprises a set of non-bank financial intermediaries such as pension funds, investment funds, insurance companies, and other non-bank financial intermediaries that function similarly to traditional banks in terms of performance but are not supervised by the central bank. Given the expansion of shadow banking activities and its impact on real sectors of the economy, this research aims to investigate the effect of shadow banking on the size of government in selected countries (including two groups of developed and developing countries).Methods: This research was conducted using the Panel Vector Autoregression (VAR) model over the period 2002-2022 in selected countries. Results: The results obtained for the group of developed countries indicate that the expansion of shadow banking assets has not led to an increase in the size of government. However, conversely, according to the research findings for the group of developing countries, there is a positive relationship between shadow banking and the size of government. That is, the expansion of shadow banking assets in the group of developing countries has resulted in an increase in the size of government.Conclusions In this study, the impact of shadow banking on the size of government in selected countries has been examined using the Panel VAR model. The results indicate that the expansion of shadow banking assets in developed countries has not led to an increase in the size of government. However, conversely, in developing countries, the expansion of shadow banking assets has led to an increase in the size of government