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.

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?

Improving employment opportunities for people and reducing the economic burden on government requires a broad and concentrated effort on private sectors. Private sector growth is a key engine for creation jobs. The major advantage of private sector is its employment potential at low capital cost. These sectors are the nursery of entrepreurship, often driven by individual creativity and innovation. Entrepreneurs seek opportunities and innovations often provide the instrument for them to succeed. However, certain social, cultural and structural factors are inherent within a society which can affect entrepreurial activity. The purpose of present paper is exploring a set of positive and negative factors which can result in either stimulating or damping the activity of entrepreneurs in Iran. The statistical population includes successful entrepreneurs of Iran’s provinces in 2014 that were selected as sample randomly. The result shows that success achieved by the entrepreneurs is positively correlated with their risk taking abilities. The overall conclusion clears that the family and government support influence

The present research has been done with the aim of determine the relationship between intellectual capital and employee performance of Ports and Maritime Organization. Statistical population of the present study includes head office employees of Tehran Ports and Maritime Organization. The statistical population is 140 people, 103 samples were selected according to Morgan table. In this research, field study and the standard questionnaire of intellectual capital of Bontis (1998) and employee performance of Hersey and Goldsmith (1980) have been used as data collection tools, In order to describe the data, descriptive statistics to analyze the data and Kolmogorov Smirnov test and Pearson's correlation coefficient have been used to evaluate the research hypotheses .Statistical analysis has been done by using SPSS software. According to the results of this research there is a significant relationship between the dimensions of intellectual capital (human capital, structural capital, relational capital) with the performance of Ports and Maritime Organization, and intellectual capital and its dimensions was not assessed at desirable level in the Ports and Maritime Organization with an average rate of 3.224 as well as the performance of employees was not assessed at desirable level in the Ports and Maritime Organization with the Average Rate of 3.468 .

Recreation (creativity) is undoubtedly one of the important designing bases and a durable, matchless and unique factor which determines distinction, excellence, and elegance of a building in comparison with other buildings; and architecture as one of the manifestations of human life in a special time and place can be a reflection of thoughts, ideas and living method and also represent identity in shape of thought and creativity which is known as creator of architecture work from viewpoint of architecture. Firstly reflection of architect’s character in architecture work, then cultural concept of the work and its belonging to a specific social and ideological movement and besides talent and creativity of the artist, the cultural and artistic movements affect drastically on the result of architect’s act who is creator of the art work in form of an architecture event. Therefore it can be mentioned that variables of the present research are nominal and qualitative; the dependent variables are also of the same type. The effects of economic, political, social and cultural movements can also be mentioned which are expressed in form of concepts such as tangible and intangible strategies. The present paper attempted to analyze metaphors used in the major building of Behsharh Industrial Group, which is an objective evidence of Nader Ardalan’s work. The analysis was done in a historical-interpretation method and in qualitative form.

This research seeks to determine the dimensions of organizational forgetting management and prioritize them in university. Current research in terms of purpose is applicable. In terms of data, it is quantitative. In terms of method, it is a descriptive-survey research. In this research, for determining the validity of measurement tool, content validity has been used and for calculating the reliability, Cronbach's Alpha method has been used. The population of this research includes the faculty members and employees of Islamic Azad University in region 8. Also the researcher-made questionnaire has been used for information collection. In this research, a framework consisting of quadratic dimensions of the process management, technology, culture and structure for evaluation of organizational forgetting management was considered. With regard to the comparison by using of the mean index, the quadratic dimensions were evaluated in two eligible and available situations. It is determined that with regard to the difference between two available and eligible situations, in fact the level of process dimension is low and it is in available situation, also it can be concluded that culture in available situation is very posterior than ideal and eligible situation. In two technology and structure dimensions, this mean difference is less than two other dimensions. In available situation, the most gaps and deficits at first exist in culture dimension and then in two technology and structure dimensions; and finally there is weakness in the process dimension. Totally in different dimensions, there is a relatively large difference and gap between the mean indexes of two eligible and available situations.

Primary man in trying to find food went everywhere. But by forming ranching arranged a chain of places and became emigrant. By happening industrial revolution, human life was centralized on one place. Places that base on its advantages make different biologic and behavioral types. Forming cities in seaboard, river shore, boundary of mountains and Champaign cause to make different cultures that shows habitat and continent effects on their inhabitants. This definition of human means native man was removing in industrial revolution because modern life advantages aren't depended on habitat. Loom factories develop in every longitude and latitude and cause to form cities that have sit on beds without native values. In fact dependency on a special place in agriculture ages lost its special value and come off in everywhere. In the other hand, in information and media revolution of globalization life Advantages Sea themselves in communication and virtual space that is quite placeless. In fact if we define habitat as an interacting situation between human and a place, we can survey this concept evolution and change procedure from past to now and study its results and effects on human life space quality. In this study we survey efficacy on and getting effect of habitat by studying cultural and anthropologic evolution and genesis of habitat concept and restudy its relation with human real and virtual residential space.