پرویز سعیدی

This study aimed to develop Oil approaches affected by effective factors for the success of economy-based entrepreneurship in the Oil Industry. In other words, efforts were made to identify and prioritize the factors affecting the development of Oil approaches under the impact of effective factors for the success of economy-based entrepreneurship in the Oil Industry. A review of the previous studies in this field revealed that the factors affecting the development of Oil approaches affected by factors involved in the success of economy-based entrepreneurship in the Oil Industry were institutional, organizational, environmental, economic, technological and opportunity recognition criteria. The present research was applied in terms of goal and survey, cross-sectional regarding data collection method and time frame. The statistical population consisted of experts in the country’s oil industry system. In total, 16 individuals were selected from the central bank managers by purpose sampling. Data were collected using an expert questionnaire, and the fuzzy Delphi method was applied to ensure the validity of the identified indicators. In addition, the reliability of paired comparisons was assessed by calculating the incompatibility rates via the Gogus and Butcher method. In this regard, reliability was acceptable in all cases of less than 0.1. The ranking of key criteria showed that economic factors had of the highest importance, followed by institutional, environmental, organizational, opportunity recognition process, and technological factors.

The purpose of this research is choosing the effectiveness function of entrepreneurial outsourcing under themes of bureaucratic culture in Golestan Gas Company by Analysis CARD and Developed Theory of Rough (ERST). The statistical population of the study included two qualitative and quantitative sections, in which 14 experts in the fields of management and entrepreneurship participated in the form of panel members and in the quantitative section, 25 managers and deputies in different layers of the gas company in Golestan province also participated. The basis of the analysis in this study was content analysis in order to identify the functional components of entrepreneurial outsourcing and propositions of bureaucratic culture themes. Raff's analysis set was also used for matrix analysis to identify the most important stimulus for promoting entrepreneurial outsourcing in the first section, and in the second section to select the most effective entrepreneurial outsourcing function under the theme of bureaucratic culture. The results showed that the most important proposition of bureaucratic culture is the proposition of codified systems and the most effective function of entrepreneurial outsourcing in Golestan Gas Company was strategic.

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing accounting research with deductive- inductive approach. The statistical population of this is including the sample of 128 listed companies in the Tehran Stock Exchange between 2007 and 2017. The behavioral characteristics of managers (hidden variables) is measured by observable variables of myopia, opportunistic behavior and over confidence of managers and the value content of accounting information (hidden variable) is evaluated by the observable variables of relevance of profit and relevance of book value. And reporting quality of financial information is also investigated based on the scores accrued to each company and the announcement published by the Tehran Stock Exchange based on the companies' rating in terms of the quality of reporting and proper notification. After insuring the acceptable fitness of the measurement pattern and the structure of research in both approaches; Structural Equations Modeling and regression, the results indicate that there is a significant negative relationship between the behavioral characteristics of managers and the reporting quality financial information. Also, there is a positive and significant relationship between value content of accounting information and reporting quality of financial information.

Purpose: The present study was conducted with the aim of providing a curriculum model with an entrepreneurial approach for top talented students in Iran. Methodology: Research method in terms of purpose, was basic-applied. In terms of data type, it was mixed (qualitative) of exploratory type; and in terms of data collection time, it was cross-sectional and in terms of data collection method or the nature of the research, it was descriptive survey. The statistical population of the research in the qualitative section included all the heads of the Provincial Elite Foundation and the heads of the talented departments of the General Directorate of Education and the provinces and also 20% of the teachers implementing the Shahab project. Quantitatively, the statistical population includes junior high school students in gifted schools. The number of these students was 7000, using Cochran's formula, 364 people were selected. Sampling method was done through multi-stage cluster sampling. In the qualitative part of this study, the Delphi questionnaire based on CVR and CVI forms was used and in the quantitative part, the questionnaire was used to analyze the data. The validity and reliability of the instruments were evaluated and confirmed. Findings: The results showed that the curriculum with entrepreneurship approach for top talents including environmental components, economics, entrepreneurs, entrepreneurship, factors affecting the implementation of this approach in the curriculum, including components of support, teacher, system policies and influential factors of The curriculum was introduced with an entrepreneurial approach, including talent discovery, improving top talents and self-efficacy. Finally, a model was presented from two parts, quantitative and qualitative, which had a good fit. Conclusion: Recognizing talented students is one of the priorities of education and paying attention to the curriculum with an entrepreneurial approach to top talented students is an issue that has good consequences for students and society.

New technology ventures currently play a key role in the economic performance of countries. Financing methods are among strategic issues facing entrepreneurs for launching a business, which must be reviewed by researchers and policymakers of finance and investment; thereby new technology ventures are of importance in the economic growth trend and sustainable development. This study is aimed at reviewing the effects of internal and external factors on the selection of financing strategies by new technology ventures. Statistical society of the present research includes start-up companies. Data collection method includes library research and field research. Descriptive-practical research method and data analysis tools, Delphi techniques and experts' panel, and regression analysis. Firstly, upon designing the preliminary questionnaire and distribution thereof among academic experts and new technology ventures, totaling 29, main and secondary elements were extracted based on the information received from the experts. Then, at the next stage, for the explanation of the designed model, the final questionnaire of research, incl. general and specialized questions are prepared and drawn up, and upon distribution of the final questionnaire among the statistical sample, comprising start-up companies, the stated questionnaire was distributed among 384 companies. Research results indicate a positive and significant effect of internal variables of companies concerning the role of intermediary variables on traditional and new financing methods. Notably, external variables of companies have a significant effect on traditional and new financing methods through intermediary variables. These results indicate the importance of internal and external factors of companies on the determination of financing strategy of start-up companies in Iran.