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?

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 .

Although liability under general tort and contract law principles is not limited to a certain amount, liability arising under a carriage contract is limited by the majority of international transport conventions and national legislatures and, there are certain reasons given to justify the “essential departure from the current rules of civil law” and it is common for the liability of the carrier to be limited under the international regimes regarding transportation. The limitation of liability, which is nowadays considered to be a basic right rather than a privilege, is not a matter of justice, but merely a matter of public policy. Naturally, under modern transport law regimes, willful misconduct is not the only situation whereby the carrier or ship-owner loses his right to limit. Conventions regarding means of transportation, particularly road carriage, also employ provisions for breaking the limits. The aim of this paper is to investigate the effects of willful misconduct and gross negligence of road carrier in CMR, CVR, and COTIF 1999 (CIM and CIV) conventions and for this purpose admitted solutions in said convention is discussed.

The vast expanse of the urban distressed areas in the country and multiple damages that their inhabitants face on economic, social and cultural aspects remind the need for higher attention to these constructions. Meanwhile, Tehran's distressed areas with more than 3268 hectares (5.3% of the area of ​​Tehran) has a population of one million and three hundred thousand people in it, is one of the priorities of the improvement and renovations in the country. According to what most experts and researchers say one of the main obstacles to the process of improvement and renovation of the urban distressed areas, is the selection and use of appropriate methods of financing. Several methods of financing that have been raised to be used in the process of improvement and renovation, on one hand due to the variety they provide are an opportunity, and on the other hand face the managers and city decision-makers with some problems in the process of selection and utilization, because using any of the methods depends on several regional and local factors. In this regard and in order to facilitate the process of decision-making in the process of improvement and renovation of urban distressed areas, this research used a cross-sectional study and also investigated the evaluation criteria and different methods of financing the distressed areas and using the obtained field data from questionnaires distributed in two stages using ANOVA test, tested the research hypothesis in order to determine the best financing method according to the improvement and renovation process from the perspective of the tested criteria and in this way tried to compare the various methods of financing in order to take advantage of the process of improving and renovation of urban distressed areas in Tehran. In this regard and based on the obtained results three methods of repayment from the operation of the project, civic engagement (contract) -guaranteed and selling shares were identified as ways with the highest priority to utilize in the process of improvement and renovation of the urban distressed areas of Tehran.

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.