مجید اشرفی

Purpose : The present study aimed to present an interpretive structural model based on DEMATEL for the Entrepreneur University among top universities in the northern region of Iran. Methodology : This study was applied in terms of objective and combined (qualitative and quantitative) in terms of implementation method. The research population in the qualitative section were documents and texts of the Entrepreneurship University and experts in this field that 35 documents and texts and 30 experts were selected as samples according to the principle of theoretical saturation by purposive sampling method. The research population in the quantitative section consisted of the same 30 experts who rated the components. The research tools included text review, semi-structured interview, and 77-item researcher-made questionnaire that their psychometric indices were confirmed. Data were analyzed by Delphi methods and interpretive structural modeling based on DEMATEL in SPSS-23 and LISREL. Findings: The results showed that the Entrepreneurship University included 77 concepts, 24 sub-components in 6 main components. So that among the 6 main components, three components of infrastructure (with four sub-components), management (with five sub-components), and communication with the population (with four sub-components) were identified as effective variables, and three components of services (with three sub-components), knowledge-based entrepreneurship (with five sub-components) and output and outcome (with three sub-components) were identified as affected variables. The results of DEMATEL-based interpretive structural modeling showed that in the first level with 10 components, the component of commercialization of knowledge and research and revenue generation from advanced technology, in the second level with 7 components, the component of entrepreneurial research, R&D, and dissemination of academic results, in the third level with 14 components, the component of entrepreneurial research, R&D and dissemination of academic results, and in the fourth level with 1 component, the core component of strong leadership and change in structural and managerial dimensions were at a higher level. Conclusion : According to the results of the present study, planners and higher education professionals can take advantage of the results of this study and plan for the improvement and growth of the Entrepreneur University through the effective components identified in it.

In recent financial scandals, related parties transactions (RPTs) have been as one of the major concerns, so that the targeted use of these transactions and lack of their disclosure or insufficient disclosure are some of the factors in the failure of the corporates. In RPTs, there is a risk that the related party may be favoured with terms that could harm the interests of the company’s shareholders. The purpose of this study was to investigate the effects of different types of related parties transactions on the firm value with the moderating role of the audit committee incorporates listed in Tehran Stock Exchange. The research statistical sample consists of 100 listed firms in the Tehran Stock Exchange in 6 years of 2013-2018. This research, based on the nature and content, is a descriptive/ correlational research. Using Panel data and multiple regression, the results of the research show that there is a negative relationship between RPTs and the firm value. The findings also show that there is a positive relationship between the audit committee and the firm value. Also, the findings show that different types of RPTs have a different effect on the firm value. The results also show that the audit committee does not affect the relationship between RPTs and the firm value.