درخت حوزه‌های تخصصی

Purpose- The purpose of this research is to identify and analyze the obstacles of developing tourism entrepreneurship among rural women in Oraman District of Sarvabad County, considered as one of the important poles of rural tourism in the country.Design/Method/Approach- This study is applied in terms of purpose; descriptive-analytical in terms of method, and mixed in terms of data gathering as a combination of two methods namely documentary (library) and survey based on observation, interview and questionnaire. The statistical population of this research includes rural women of Oraman District, and key informative and experts in rural development. The sample size was 97 samples among rural women occupying in the field of rural tourism in Oraman District and 50 ones of key informative and experts in rural development selected by snowball sampling method.Findings- The data analysis employing inferential statistics (chi-square, one-sample t-test and correlation) showed that, legal obstacles and weakness in policy making and planning with a mean score of 4.96, weakness in tourism infrastructure, services and facilities with a mean score of 4.53 and social and cultural obstacles with a mean score of 4.48 have higher priority, respectively whereas financial obstacles have the lowest calculated mean score (3.78) among the studied indicators. Also, the results of the correlation test revealed that rural women with a better and more favorable situation in terms of personality and background, i.e. with a higher education level and occupying in the field of rural tourism and more purposeful in life, have more tendency to enter the field of rural tourism and entrepreneurship. In addition, there is a negative relationship between the desirability of personality and background variables with the effect of identified obstacles on women entrepreneurship, which means that the better the personality and background variables are, the less the effect of the identified obstacles on women's entry into the field of tourism and entrepreneurship and innovation.Practical implications- The government as well as government institutions responsible for development in the area should first improve the tourism development environment in the studied rural areas and provide the conditions for the development of rural tourism in the area and prevent the region from moving towards stagnation in tourism, and then in the next stage entering more women into the field of tourism, make an attempt to direct them towards entrepreneurial activities.Original/value- There are many obstacles in front of rural women in the direction of turning to entrepreneurial activities in the field of rural tourism. Obviating these obstacles, firstly, requires identifying them and then applicable planning pertinent to each obstacle.

Corporate social responsibility approaches are becoming increasingly widespread since environmental performance is a significant aspect of developing a firm socioemotional wealth, such as legitimacy, trustworthiness, and image. This study investigates the moderating role of managers’ emotional intelligence on the relationship between research and development costs and the social and environmental responsibility of manufacturing companies in the Tehran Stock Exchange. This research is applied and correlational. One hundred thirty-two companies were selected as sample companies that were active in the Tehran Stock Exchange during 2010-2020. The data is collected from the actual financial statements of the companies through the Kodal website, and it is compiled using Excel software. The method of testing the hypotheses is moderator regression (hierarchical), and Eviuse 12 software is used to test the hypotheses. The findings reveal that research and development costs have a meaningful relationship with the social and environmental responsibility of manufacturing companies, and the emotional intelligence of managers has a moderating role in the relationship between research and development costs and the social and environmental responsibility of manufacturing companies. The results can help all stakeholders evaluate the level of attention of companies to research and development costs and corporate social and environmental responsibility.

Judgment in the auditing profession as a subjective criterion in the decisions of auditors has a significant role in improving the quality of decision support for analysts, shareholders, and investors in the capital market. Therefore, recognizing the qualitative characteristics in this area can help the theoretical development of improving the quality of auditors' professional judgments. The purpose of this study is to develop the effectiveness of auditing professional judgment based on the mindset of auditors. In this study, to identify the components (auditing professional judgment) and research propositions (themes of auditors' mindfulness), meta-synthesis analysis was used with the participation of 12 experts and experts in the field of accounting and financial management at the university level. In the quantitative part, the identified components and propositions in the form of matrix questionnaires were evaluated by interpretive analysis by 18 auditors with work experience and a level of technical and specialized knowledge. The results showed that the statement of inferential mindfulness is the most influential theme of intuitive judgment in auditing, which can cause auditors to perform more effectively in professional judgment. This result suggests that inferential mindfulness is a factor in intuition in professional judgment.

The certainty about retirement income is dependent on the longevity and the selected investment policy by individuals during their working years. Attention to longevity and investment risks is of high significance in making enough income for retirees. In this research, the impact of the objective formulation selection on investment decisions has been investigated. Two functions including terminal wealth objective formulation and retirement income objective formulation are applied to investigate these decisions. Based on the investment alternatives, 5 asset classes including Equity, Certificate of deposit (cash), real estate investment trust (REIT), gold coin, and foreign exchange have been selected for investment. According to the complexity of modeling in the aforementioned functions, the Metaheuristic Genetic algorithm has been used. The results are indicative of the importance of objective formulation selection. The retirement income objective function has the nature of more wealth accumulation and more control over economic and market turbulences through higher cooperation in investment and as a result, it has been recommended as the optimal function.

The condition of the hotel's competitiveness is a strong brand. The introduction of digital marketing in the strategy of hotel branding creates new opportunities for hotels when interacting with guests through digital channels. The purpose of this study is to develop theoretical and practical measures to improve the effectiveness of marketing strategies in hotel branding using digital tools. To achieve the goal of the study was conducted research on targeted branding some of the largest hotel chains. The results of the analysis showed that in the process of branding at each stage the corresponding goals have achieved by means of advertising, marketing, public relations management, personnel selection, corporate culture.This study substantiates the main tools of the strategy of the Digital Marketing and Sales. The brands need to constantly monitor changes in market positions and audience sentiment using all the features and channels. The priorities should be implemented by performing key tasks, in particular such astimely measurements as far as brand experience has a positive effect on customer satisfaction and loyalty.

The purpose of this study is the development of IT-consulting in the system of foreign economic activity of the Black Sea region. The relevance of this study is due to the need to address the development of consulting services in the system of foreign economic activity of the agro-industrial complex in the region. It is established that today many companies are interested in reducing the risks associated with running their own business. This has led to a rapid growth of consulting companies. The most popular are IT consulting services, market research, financial consulting and auditing with the largest market share, while environmental consulting is only gaining momentum. Institutional priorities of IT-consulting services in the system of foreign economic development of agro-food production of the region are established. The mechanism of development of the system of regional IT-consulting for stimulation of foreign economic activity of agro-food sphere is offered. The basic elements of development and functioning of the international infrastructure of regulation and self-regulation of IT-consulting services are investigated. It is determined that in the long run the services will be developed on the basis of innovative concepts and management tools to ensure the strategic competitiveness of customers. The consumers served are metallurgy, energy, construction, telecommunications, chemical industry, food industry, trade and distribution, media companies and the financial sector. In general, the consulting industry in Ukraine has some space, and domestic consulting companies also have a significant share of reserves in the market of consulting services. The estimated value of exports of the Black Sea region according to the models in 2022 is projected at the level of 2989.242 million dollars, and in 2023 - at the level of 3146.893 million dollars. It is proved that for further intensification of foreign economic activity of enterprises two main problems should be solved: to overcome excessive dependence on export of plant products (and other products with low added value) and to intensify export capacities of Kherson region.

Economic freedom or economic liberty is one of the instances of freedom which is a target intrinsically, and individuals and units make attempts to achieve. The liberalization of financial markets can have a different effect on economy. Several studies have indicated that economic liberalization has had a positive effect on developing economies by the reduction in capital expenditures, increase in profit-ability, and individuals’ investment. The present study aimed to investigate the effect of economic freedom on stock returns. The statistical population of this study is the selected countries of the Organization of the Islamic Conference (OIC) for the years 2001 to 2019, and is used in the statistical section of the Fraser Institute website and the World Bank website. In this study, the regression model of panel data was employed for data analysis. The research results show that the effect of the economic freedom variable is positive and significant on the stock price index and cash-on-cash return. At best, economic freedom can lead to increasing demand for stocks and, subsequently, raising the stock price index and cash-on-cash return. The government should provide a legal and regulatory framework to protect the rights of owners of assets and fair implementation of contracts, and facilitate access to sound money. It should also provide stable money and refrain from activities and interventions interfering in personal choices, exchanges and voluntary exchanges, and the free-dom to enter the competition in product and labour markets.