درخت حوزه‌های تخصصی

This paper deals with the development of a financial management maturity model for sports organizations based on artificial intelligence. We jointly consider enhancing financial transparency, oversight and control, risk management, and using advanced technologies in sports organizations. The proposed scheme relies on a constructivist grounded theory approach. The research process involved data collection through in-depth interviews with five AI language models, ChatGPT, Claude, Google Gemini, Mistral, and LLaMA. In addition, these models were utilized as an alternative to traditional experts. Finally, extensive simulations were conducted to validate that 209 initial codes were identified, which were then refined to 44 codes and eventually consolidated into 11 key themes. These themes include financial transparency, oversight and control, budget planning, risk management, and the use of advanced technologies. Numerical results show the efficiency that these themes are interlinked in a chain-like manner and contribute to enhancing the financial efficiency of sports organizations.

Political apologies serve as high-stakes communicative acts, addressing collective wrongdoing while seeking to repair damaged relationships between governments and affected groups. This study explored the evolution of political apologies in the 21st century, analyzing their role as public speech acts that respond to shifting societal and political norms. Despite their increasing prevalence in global politics, limited research has examined how these apologies have adapted linguistically and structurally over time to meet evolving public expectations. This research bridged this gap by employing a diachronic pragmatic approach. A corpus of 222 state-level political apologies, spanning two decades, was analyzed using the Cross-Cultural Speech Act Realization Project (CCSARP) framework, augmented with emerging pragmatic elements. Categorized into five sociopolitical periods, these apologies were coded and analyzed with Atlas.ti to identify shifts in their structural and linguistic components. The findings revealed a consistent use of Illocutionary Force Indicating Devices (IFIDs), alongside a growing emphasis on Explanation or Account and META (Reaffirmation). Novel elements, such as Commemorative Apologies and Forward-Looking Statements, demonstrated how political apologies are increasingly tailored to address systemic injustices and public demands for accountability and reconciliation. Theoretically, the study could enrich pragmatic frameworks by identifying new components of political apologies. Practically, it offers insights for crafting effective apologies that resonate with diverse audiences. This research underscored the adaptability of political apologies, positioning them as tools for fostering societal healing and advancing justice in a rapidly changing world.

This study explores the intricacies and challenges of financing the oil and gas industry in Nigeria, a sector that has significantly shaped the nation's economy since the discovery of oil in Oloibiri in 1956. Despite Nigeria's substantial oil and gas reserves and the implementation of the Petroleum Industry Act (PIA) in 2021, which aimed to overhaul the legal framework and attract investor interest, the sector still faces a significant financing gap. The study examines the challenges that have hampered the sector's growth, including inadequate infrastructure, frequent sabotage, inadequate funding and the reluctance of foreign banks to invest due to perceived risks. It also evaluates the available financing options, differentiating those applicable to local, international oil companies, and the national oil company. The research highlights the importance of selecting the best financing options for oil and gas business while exploring various financing strategies available to players in the oil and gas industry.

Leadership is a combination of managerial attitudes and behaviors that directly influence indi-vidual and organizational performance. This study aimed to design a model of the antecedents and consequences of leadership in the National Gas Company of Iran. Using a mixed-methods approach, the qualitative phase involved 18 experts with extensive academic and professional experience, including university lecturers and senior managers in organizational behavior and human resource management. The quantitative phase included 265 employees from the Kerman Gas Company, selected via stratified sampling. Data were collected through document reviews, expert interviews, and structured questionnaires. Analyses employed thematic analysis, structur-al-interpretive modeling, and structural equation modeling using NVIVO, SPSS, and Smart-PLS software. The findings identified 82 primary codes, 21 basic themes, and 8 organizing themes, encompassing factors such as participatory decision-making, internal (individual) influences, emphasis on organizational values, talent management, transparency in communication, em-ployee retention, organizational productivity and growth, and organizational justice. Structural equation modeling demonstrated high reliability (Cronbach's alpha > 0.7), favorable composite reliability, and strong convergent and divergent validity. The model's fit was validated, with par-ticipatory management identified as the primary driving force in enhancing organizational stabil-ity and performance. This study provides practical insights into the implementation of effective leadership practices, offering a framework to improve decision-making, foster employee en-gagement, and enhance organizational outcomes. The findings serve as a strategic tool for man-agers to promote a culture of inclusivity, transparency, and growth within the National Gas Company.

This study uses spatial econometric and dynamic analyses to examine the temporal and spatial effects on three performance indicators of petrochemical companies active in the Tehran Stock Exchange: price performance, retained earnings, and total performance. The target population comprises all petrochemical companies listed on the Tehran Stock Exchange that have been active since the beginning of 2013 to the end of 2024. The findings suggest that, while information asymmetry positively influences companies' retained earnings, it simultaneously has a negative impact on price and total performance. Additionally, an examination of the H-index revealed that the market structure of this industry is monopolistic. However, monopolistic behavior is observed in the distribution of retained earnings, which can be attributed to the centralized structure governing the management of the Iranian petrochemical industry. Findings concerning financial structure suggest that elevated financial leverage and financing costs negatively impact returns, while investment in physical assets has the most favorable impact. Furthermore, identifying significant spatial effects corroborates the idea that proximity and spillover effects between companies are substantial. This study provides substantial empirical evidence that enhancing information transparency, optimizing financial structures, and reforming corporate governance mechanisms could increase market returns and improve stock returns in the petrochemical industry.