درخت حوزه‌های تخصصی

Earnings management has inverted the main objective of financial reporting through the distortion of the actual economic performance of companies and prevented the complete transfer of information to market. Given the importance of subject of research, incentives that cause earnings management have been reviewed from various aspects. The main purpose of this research is to examine the relationship between competition in industry and pricing power at product market and earnings management in the companies listed in Tehran stock exchange. For this, modified Lerner index was used to measure pricing power and three middle Lerner indices including industry, reverse number of firms in the industry, four-firm concentration ratio were used as the indices of competition in industry. To measure earnings management, Modified Jones Model was used. The statistical population consists of all the firms listed in Tehran stock exchange. With regard to the considered criteria, 100 companies among 9 industries were selected as sample based on two digit ISIC codes. Findings of research indicate that the companies which enjoy the pricing power at product market less likely manage their earnings. Another finding indicates that earnings management increases by increasing competition in industry. Hence, the investors who intend to invest in competition industry should pay more attention to earnings management.

Identity crisis in today's architecture has become the concern of the scholars due to its compliance with modernity, inattention to humans' differences and variety in conditions and contexts for creating architecture works as well as its emphasis on the constant preset patterns. In such circumstances, "Iranian-Islamic architecture pattern" has been introduced by several scholars as a solution for reviving the historical and religious identity to architecture and complying it with the related fields. In this regard, the identification of key factors influencing the components of this pattern can affect the definition of this issue. Therefore, this article tries to introduce the components of Islamic-Iranian architecture and determine the consistency of these components with educational content of architecture (particularly, at B.A level). This study has employed a qualitative approach, determined the components of Islamic-Iranian architecture and the consistency of the content of architecture with that components through the simulation research method. The findings show that in the current program of architectural education, the share of training the Islamic principles, personal and social values and contexts is very low compared to the share of training the architecture tools. On the other hand, architectural education has mostly emphasized teaching the architectural tools rather than the fundamentals, which prevents the architecture students to form a holistic insight into the issue.

In today's communities achieving to effectiveness of urban advertising is one of troubles of advertisement industry. This research is trying to answer this question that using three-dimensional design in urban advertising has what place in urban field? This query has been conducted in the method of iconological analysis on chosen urban advertising works of last 15 years in the world with the goal of achieve to volume effect on effectiveness of public advertisement. Results show that reason of effectiveness of chosen urban advertising (billboard) of last 15 years in the world (2000-2015) is -due to public audience of commercial advertisement and services- using volume display in the amount of 86.7% which among this number 83.3% of them have interacted with around environment space.

Urban spaces and in other words urban design and architecture have been found with close linkage with art and beauty especially the arts such as painting and sculpture. Addressing beauty at different areas such as creation of galleries to offer works of art, addressing form of urban spaces and representing works of art in urban environment have improved social life and increased identity, consensus and collective solidarity. On the other hand, it can provide an interesting and calm environment for the citizens and residents. Concurrent with the socio-political developments in the twentieth century and the progress of science and technology, all the areas of the arts were subjected to change. The metamorphosis of the art and stylistic developments took place and a large number of artists tended to innovative phenomena. Since the art at the twentieth century especially the second half of the twentieth century sought to affect the addressee, a group of the contemporary artists including sculptors have not known the tight enclosure of museums and galleries to represent their works and preferred to display their works at open space and wide and large places of cities. Representing works at open space requires largeness of dimensions of works at multiple scale and use of modern materials and techniques. Sol Lewitt (1928 - 2007) has been regarded among the artists at contemporary age at the area of Minimalism and Conceptual Art. American philosopher and theorist and contemporary art critic, Arthur Coleman Danto, has conducted articles in criticism to works by Sol Lewitt and has appeared in exhibition of his works. Lewitt made the earliest structures in 1965 and continued his activity at the 1970s by expansion of plans and planning for the larger projects which have been being made based on morphological and conceptual ideas. Ultimately his arrangements were proposed at huge scale and extended from the space of galleries and museums which tended to conceptual and minimalist art to the urban space. In the present research, works of this artist and ideas of Arthur C. Danto about minimalism and works of Sol Lewitt are analyzed. The main questions are as follow: What outcome representation of these works has in natural environment and urban space? how the border between art has removed the daily life and addressee?