درخت حوزه‌های تخصصی

Regarding the contingency theory, the purpose of this research is to identify factors affecting the development of accounting and financial [management] procedures (AFP) for joint operating agreements in Iran’s oil and gas industry. To this end, at first, some partial factors were identified through a deep study of theoretical foundations. Subsequently, in order to identify environmental factors, a semi-structured interview was conducted with accounting and finance experts in oil and gas exploration and production companies whose competences were approved by the Ministry of Petroleum. Using the theoretical framework and the interview results, a questionnaire was set up and distributed in a wider range in order to add potentials and eliminate, modify, and finally rank the raised factors. The results showed that changes in laws and regulations, use of services in Iran’s oil and gas industry, changes in business practices, information technologies, the structure of the principal contract,  and conflicts among operational parties are the most important factors that should be taken into account in the formulation and development of AFP’s for these contracts in Iran’s oil and gas industry, and, in this regard, some suggestions are provided.  

Purpose: The present paper aimed to present a suitable model of cultural diplomacy based on elite capacity. Methodology: The statistical population included the scientific elite, including professors, students, Executive and cultural managers of universities and the selected institutions and departments, including 4500 people, who was studying in the academic year of 2016-2017, of whom 354 people were selected based on the Kerjeci and Morgan tables, in Simple and randomized stratified method. The extracted components and sub-components, after reviewing the documents of theoretical foundations and factor analysis, the matrix of the research components was examined for the panel of experts and the research components, in terms of naming fitness. Findings: The results of the data analysis showed 6 components were extracted, among which, the components of setting up elite activity space, the utilization of the elite idea's capacity, the fitting of the elite presence based on the cultural diplomacy of the country, in the field of elite capacity and multi-dimensional valuation components of cultural diplomacy of the country, the cultural valuation of cultural diplomacy of the country, and the scientific-expert evaluation of the cultural diplomacy of the country, were included in the field of cultural diplomacy and the model was also drawn and the GFI model was calculated equal to 0.937 and verified. In addition, among these six factors, 5 factors are in a favorable situation, according to the calculated mean (3.90), (3.188), (3.14), (0104), (3.185), and (3.778) and being larger than average of population (3) and the elite presence fitting component had a lower utility than other components, based on cultural diplomacy of the country. Discussion: the structure and set of cultural laws of the country were in a favorable situation in line with the use of elite capacity

Purpose: The purpose of this study was to design a suitable model for the educational system in University of Applied Science and Technology. Methodology: This research was a qualitative-quantitative research. In the qualitative section of the research, the main components of the model for the educational system of this university have been identified by interviewing the experts. In the quantitative section, the components identified from the qualitative section, were validated. For sampling in the qualitative section of the study, using a snowball sampling method, 10 experts from the university with the theoretical saturation, were selected as sample and for validation of the model, according to the size of the statistical population of the research in the quantitative section, using the Cochran formula, 266 rectors, assistants and professors of the centers were selected by stratified sampling method. Findings: Data analysis was performed by confirmatory-factor analysis test.The results of the test showed that the structure of the educational system of the university was assessed in four indices of professors with 9 items, the curriculum with 9 items, the educational facilities with 10 items, and the assessment with 7 items and their factor loads are 0.85, 0.64, 0.78, and 0.82 respectively. Discussion: A suitable model for the educational system of the University of Applied Science and Technology was designed with 4 indices of the university professors, university curriculum, university educational facilities and university assessment system.