درخت حوزه‌های تخصصی

Museum is the archaeological approach to the date, time, culture, society and human status or a demonstration of the new global conditions. Without understanding the philosophy, the meaning and nature museum cannot realize its importance in view of civilization. Today, Museums benefit from lots of different Marketing tactics in attracting visitors. Marketing is something used by someone who wants to influence the decision and behavior of another in order to reach its organizations' economic and social goals. Art Marketing is an integrated management process, which regards mutually satisfying exchange relationship with the customers as a means to achieve the organizational objectives.  One of the effective solutions is the using of the cultural marketing in order to develop a museum. The main objective of this study is the effect of the optimal use of cultural marketing in the rate of visits to museums. An analytical-descriptive methodology has been applied in this study. The questionnaire contains 35 items on a 5-point Likert scale. 300 questionnaires were distributed among visitors and museum officials in Tehran, Tabriz, Hamedan and Sanandaj were collected and analyzed. Cronbach’s alpha coefficient was used to ensure the reliability of the research tool. The questionnaire showed a very good reliability of 0.84 percent. The results show that the optimal utilization of cultural products, develop optimal pricing strategies, organizing people on the visit rate is effective. In addition, suitable use of advertising has increased the amount of historical tourism and visiting museums rate.

Two main issues occurring in the economy and largely affecting stock prices are uncertainties and asymmetric information which are influenced by many factors, and along these factors, affect the stock prices. In this study, using Cox, Ingersoll & Ross (CIR) model, we tried to investigate the relationship between theoretical price and stock price under the conditions of uncertainty and asymmetric information. Then, using the GLS panel method, the stock price relationship with these variables and the factors related to the firm performance, economic factors and industrial factors were investigated in Tehran stock exchange. The results indicated that a large part of stock price changes can be explained by two variables of uncertainty and asymmetric information, while other factors had significant effects on stock prices. The difference was that the factors related to the firm's performance and industry index had a positive effect and the macro-economic factors had a negative effect on stock prices. Finally, according to CIR model, asymmetric information and uncertainty in market ‎lead to delays in stock price adjustment, which can affect quality of corporate ‎governance principles‏.

Examining the theoretical foundations of earnings management shows that companies have stronger incentive to use earnings management at the pre-bankruptcy stage. Consequently, accounting-based determinants retrieved from financial statements may be biased factors for financial distress. In this paper, we investigate whether taking into account real earnings management improves specification of accounting-based financial distress prediction models. We test whether the inclusion of such attributes in bankruptcy prediction models improves their predictive ability. We use a sample of listed manufacturing companies in the Iran Stock Exchange during 2008 - 2017. Our findings suggest that the inclusion of earnings management significantly increases the predictive ability of accounting-based financial distress prediction models. Our results show that the real earnings management can provide predictive signals concerning a financial distress and that an abnormal cash flow which proxies for real earnings management can play a relevant role in early warnings of financial distress. These results are of interest to market participants, auditors, regulating authorities, banks and other financial institutions that are interested in financial distress assessment