درخت حوزه‌های تخصصی

INTRODUCTION: The network of relief centers, which is a connected set of relief centers, rescue points, and rescue routes, is of utmost importance during an earthquake. This study aimed to model this network to identify the aid-receiving points and rescue routes, followed by the development of plans to improve the aid-giving process during an earthquake. METHODS: This descriptive-analytical study was conducted based on an applied research method and a quantitative approach. The required data were obtained through the library method (documents). The data used in this study included location information of relief centers (hospitals, crisis management centers, Red Crescent centers) and the transportation routes among them. These pieces of information were collected from related plans and documents. The obtained data related to the location of relief centers were analyzed using Spatial Analysis, and Network Analysis tools were utilized to analyze the transportation routes among the relief centers. FINDINGS: The findings in this study revealed the right places for receiving aid and the rescue routes that deliver aid from the aid-giving to the aid-receiving centers in the central zone of Tehran in the shortest time. Moreover, the relief centers were ranked based on their importance during a crisis. CONCLUSION: The results of this study show the number of required aid-receiving points in the central zone of Tehran through which the aid needed during a crisis can be delivered from rescue centers. The findings revealed which relief centers played a more significant role during an earthquake. The identification of these points and routes makes the provision of special planning possible during an earthquake.

The purpose of this study is to evaluate the most effective strategic implica-tions of green accounting based on the function of sustainable reporting. In this study, theoretical screening based on similar studies was used to identify the components (strategic consequence of green accounting) and research propositions (themes of sustainable reporting function). Then, in order to determine the reliability of research components and propositions through the participation of 12 experts and experts in the field of accounting and financial management, Delphi analysis was used. In the quantitative part, the identified components and propositions in the form of matrix questionnaires were evaluated by interpretive analysis by 17 managers of the top 50 companies in 2009. The results showed that the proposition of sustainable responsibility as the most influential theme of the sustainable reporting function causes the effectiveness of the value consequence in green accounting. This result shows that by developing the dimensions of social responsibility in sustainable reporting, the level of inclusive values in the value functions of green accounting is strengthened and builds trust and confidence in the company's performance.

Predicting bankruptcy risk is one of the most critical issues in corporate financial decision-making. Investors always try to predict the bankruptcy of a firm to reduce the risk of losing their assets, so they are looking for ways by which they can predict the risk of bankruptcy. We predict the position of companies active in the oil and gas industry based on their financial health in the 2020 ranking of S&P global up to three years before 2020. This study uses three data envelopment analysis models (CCR, BCC, and DDEA) and the traditional Altman model for forecasting. We have shown that dynamic data envelopment analysis is a powerful tool for predicting bankruptcy risk.

Given the significance of auditor quality and its impact on the quality and reliability of financial statements, studies on auditor quality are essential. One factor that affects audit quality apart from auditor selection and changes is the internal control system. This study examines the relationship between managerial stock ownership, internal control weaknesses, auditor rotation, and audit quality in the context of Iranian listed companies. A sample of 810 observations was selected using a screening method. The study covers the period from 2016 to 2021. Multiple regression analysis was employed as the statistical method for hypothesis testing. The findings reveal that when managers posses a relatively low (high) level of managerial stock ownership, an increase in internal control weaknesses leads to the selection of lower (higher) quality auditors. Furthermore, the results demonstrate that under conditions where managers hold a relatively low (high) proportion of company shares, an increase in internal control weaknesses results in a decrease (increase) in auditor rotation. These findings shed light on the importance of managerial stock ownership between internal control weaknesses, auditor rotation, and audit quality. The study contributes to the existing literature on corporate governance, internal control systems, and audit practices, providing valuable insights for regulators, auditors, and managers in an emerging business environment.