درخت حوزه‌های تخصصی

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.

The purpose of this study is to evaluate the most effective strategic implica-tions of green accounting based on the function of sustainable reporting. In this study, theoretical screening based on similar studies was used to identify the components (strategic consequence of green accounting) and research propositions (themes of sustainable reporting function). Then, in order to determine the reliability of research components and propositions through the participation of 12 experts and experts in the field of accounting and financial management, Delphi analysis was used. In the quantitative part, the identified components and propositions in the form of matrix questionnaires were evaluated by interpretive analysis by 17 managers of the top 50 companies in 2009. The results showed that the proposition of sustainable responsibility as the most influential theme of the sustainable reporting function causes the effectiveness of the value consequence in green accounting. This result shows that by developing the dimensions of social responsibility in sustainable reporting, the level of inclusive values in the value functions of green accounting is strengthened and builds trust and confidence in the company's performance.

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.

One of the ways to achieve high energy efficiency in buildings and an effective system is to utilize local architectural experiences. In this connection, the central courtyard is an element that was used in the past to create comfort in the hot and dry climates of Kashan, Iran. A large part of the literature in the past has focused on this space and investigated factors such as height, length, and presence of water in the courtyard, which are directly related to the studied space. This article concerns the hydrodynamic behavior of the wind under the effects of the length-to-height ratio to reduce the temperature of settlements in Kashan's hot and dry climate, aiming to yield the highest efficiency from this element. This study uses Fluent, Energy Plus, and Open Studio software using a descriptive-analytical method to analyze the data. In the end, it is determined that since the prevalent wind in Kashan comes from a northeast front, it can be utilized by placing the longitudinal direction of the central courtyard on its path. In addition, the optimal state in all models suggests the central courtyard has experienced a length-to-height ratio of 1to4, followed by a ratio of 1to5.

The term of brownfield and its redevelopment has been considered extensively in the world urban planning literature. However, the nature of the brownfields and the differences between how they are created in countries have caused this term to be defined based on the contextual and typological conditions in each country, involving a wide range of lands. Meanwhile, despite the high importance of brownfield development in improving the quality of urban life, this issue is still neglected in the urban planning system of Iran. Therefore, this study is aimed to propose the definition of brownfield sits in Iranian cities and their typology as a policy to help reconsider them in urban development plans. After presenting the adaptive criteria extracted from the relevant literature, experts in this field were interviewed to determine the main categories of this concept in the country’s cities using the grounded theory qualitative method. Then, the rules and regulations related to the categories were reviewed to finally define this concept and present its comparative typology. The findings show that in Iranian cities, the brownfield sites comprise abandoned sites or lands including activities that pollute the environment, being incompatible with authorized urban activities. According to this definition, twelve types of brownfield sites can be identified in Iranian cities, in which the activities are incompatible with urban activities and they require intervention for development, and one type includes lands with no function at present, in which development has occurred previously.