درخت حوزه‌های تخصصی

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.

In this paper, an economic decisions-making model based on mathematics in order to optimize the costs of investment in accordance with innovative technology of human resources recruitment introduced and in the next section, the economic impact of the Internet recruitment technologies has been examined. In order to fulfill these demands classic economic order quantity model of have developed as cover unique cost of recruiting activities such as human resource management and coordination related to it. Therefore, using this method calculated the required minimum of recruitment level and consequently optimal investment in online recruitment technology has been resulted. The findings suggest that optimal investment costs near the minimum level of recruitment is rapidly increasing but the stunning developments in efficient technologies in recruitment system and lack of awareness of this minimum level of employment has caused total number of employees is more than the required minimum level. In this article, how to use this model in a research sample of online recruitment websites in Iran entitled “Iran recruitment” its potential as a tool for decision-making in the field of optimal investment for managers appeared.

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.

The present research with an emphasis on coffee houses at Qajar age has recognized motives and effect of social and political factors such as conditional event in formation of art traditions in coffee house so as to examine the communication function of coffee house painting at this space. Coffee house at Qajar age has been found as a place for people’s gathering which had communicative-cultural function in parallel to people’s daily activity. Extensiveness of political and social events and diversity of effective art and cultural activities in these gatherings which have caused acquisition of clients have increased significance of function at this space. Most of the arts including coffee house painting increased in the context of this place. With regard to the research findings, despite related works which have grounded on folk art boom in coffee house painting, it can perceive the controversial effect of this art event in the society focused on this art’s intellectual approach to the subjects with transnational themes which had caused people’s awakening. The present research intends to detect the factors contributed in formation of coffee house painting with the effective national-religious themes in social events at Qajar age.

This article seeks to identify and classify the micro factors affecting the implementation of poverty reduction policy in Iran. The existence and spread of poverty in society, in spite of the existent policy programs is the sign of some weaknesses in the executive models of policy. Policy making in the field of poverty reduction theoretically is classified into several categories different factors are involved in the implementation of the policies. In identifying the diverse factors affecting the execution of policies, we finally could achieve the characteristics of policy, formation of policy, layers and levels involved in policy, factors affecting the response of executive factors of policy, inter-organizational relationships, impact of the feedback of the target population, and macro environmental factors which can be classified into policy , institutional, and micro settings.