درخت حوزه‌های تخصصی

Based on IFRS laws, British companies have started providing their reporting systems according to International Standards Requirements regarding disclosing their financial derivatives since January 2005. In 2013, Iran revised its Accounting Standard No. 15 to include the derivative instruments. The present study aims at investigating the effect of this revision on financial derivatives and instruments, and the effect of earning management on the relationship between the level of financial derivatives and instruments and risk-adjusted discount rates. From generalized least squares regression panel data, it was found that based on the first hypothesis, the companies which disclose their financial instruments based on No. 15 internal standard have a lower risk- adjusted discount rate, implying an increase in profit and a price rise in the markets. The findings also confirmed the second hypothesis, attesting to the effect of earning management on the relation-ship between financial derivatives and instruments disclosure and excess return. Findings of the research third hypothesis represent that there is a direct meaningful relationship between disclosure level of financial instruments and company value. So, it can be concluded that instruments` disclosures and financial derivatives can decrease risk-adjusted discount rate and increase companies` values in terms of standard number 15.

The present study aimed to identify the indicators and components of knowledge capital and human resource strategies in the Iranian higher education system. Participants in the present study were managers and deputies of human resources in the higher education system and university professors. Sampling was performed in a purposeful and theoretical manner. Theoretical saturation of the samples was obtained after interviewing 10 people. The number of samples was not determined before performing the study and the sampling process continued until some kind of information saturation was obtained, i.e. no new information was extracted from the data during the interview. The instrument of the present study was semi-structured interviews whose validity and reliability were confirmed by confirmatory factor analysis and Cronbach's alpha test. Three coding steps were used to analyze the data. Using open coding, model categories were identified. Then, in the axial coding stage, the link between these categories was determined in the form of a coding paradigm. In the selective coding process, the conceptual model was determined in the form of three dimensions and including 14 components as follows: knowledge process capability (knowledge application, knowledge transfer, knowledge integration, knowledge production), human resource strategies (recruitment, human resource development, employee performance, service compensation, working relations), and knowledge capital (human capital, structural capital, innovative capital, social capital, and process capital) were identified. According to the findings of this study, suggestions are presented so that the officials, decision-makers, and educational planners in the higher education system be familiar with the dimensions, components, and mechanisms of knowledge acquisition and human resource strategies in the higher education system and take necessary executive measures while planning and making the necessary policies.