درخت حوزه‌های تخصصی

This study aimed to create an experience-based tourism model for creative cultural  attractions. This research is mixed in terms of methodology. In the qualitative part, the  qualitative content analysis method was used. The statistical population for this part was  experts who were selected by the snowball sampling method. The structural equation  method was used in the quantitative part. The second statistical population included  visitors to Tehran's creative cultural attractions; 384 samples were selected by random  sampling. The model was designed based on the research results. The desired model  consists of three parts before the visit, during the visit, and after the visit. Before the  visit, the individual characteristics, image, motivation, and visitors’ expectations directly  impacted the creative experience. During the visit, the creative experience directly  impacted the experiencescape and the memorable experience process, and the  experiencescape affected visitors’ memorable experience process directly. After the  visit, the visitor's memorable experiences directly influenced satisfaction and lasting  memories. This study's findings lead to creating creative experiences for visitors and  developing creative cultural attractions. The tourism industry policymakers can rank  creative cultural attractions by setting up a registration system for them, awarding  creative certificates to prominent attractions, and providing them with the basis of  progress

Most existing research on pilgrims and religious tourists has focused on their motivation, with limited attention to their actual experiences. This knowledge gap is particularly apparent in the Islamic context, where understanding the experiences of pilgrims and religious tourists is crucial for predicting their future behaviors. This paper aims to identify the key dimensions of pilgrims' and religious tourists' experiences during the Arba'een pilgrimage. To achieve this objective, a thorough review of the relevant literature was conducted, and appropriate questions were developed and refined through consultation with experts in the field. The target population for this study consisted of Iranian pilgrims who participated in the Arba'een pilgrimage. The researchers utilized a convenience sampling method to collect 229 completed questionnaires, which were then analyzed using exploratory factor analysis in SPSS software. Through this analysis, the researchers identified six key dimensions that contributed to the experience of Arba'een pilgrims: spiritual and emotional, cognitive, interactive, pleasant, physical-bodily, and learning. This research suggests that while the primary motivation for pilgrims is a spiritual experience, other types of experiences can also enhance their overall pilgrimage experience. These findings have practical implications for destination managers, as they can use them to design various experiences that cater to the needs and preferences of different types of pilgrims.

The purpose of this study is a new understanding behaviour and net cash flow forecasting. The data of this research contains the daily trial balance for one year, which has been received from 48 bank branches. For this purpose, the optimal model out of 4 models; Geometric Brownie, Arithmetic Brownie, Vasicek and Modified Square Root at three levels of microscopic, mesoscopic and macroscopic have been investigated and the Geometric Brownie model has been approved as the optimal model in microscopic level . The results show that Geometric Brownian Motion model can simulate the net cash flow highly accurate in accordance with the criteria of mean absolute percentage error. also forecasting net cash flow for each under study time series has been done in various forecasting horizons involved 7, 14, 21, 30, 60, 90 and 180 day time period accordance with the criteria of mean absolute percentage error. Also The other results obtained from this study is that according to 8 different prediction accuracy criteria, By increasing the forecast hori-zon, ability of the GBM model in simulation and forecasting the net cash flow de-creases.

The purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteristics and profit quality, in this research we will use meta-analysis methodology which is one of the quantitative statistical methods. In order to implement the meta-analysis method, they were identified and collected from the websites of foreign journals (articles published in the period 2005 to 2020) and the Internet site of domestic scientific research journals (articles published during the years 2006 to 2021) as a statistical population of the research. Systematic removal has finally analyzed 50 studies; The results of studies conducted in the period and around this relationship indicate that most of these studies are heterogeneous. In order to identify the cause of this heterogeneity, by dividing the research based on different criteria for measuring profit quality and auditor characteristics and calculating intra-group chi-square statistics, we found that these different measurement criteria used in research are one of the factors of contradiction in the results. There have been researches. In the following study, it was observed that there is no significant relationship between auditor characteristics with profit smoothing and timely profit and also between non-audit services provided by the auditor and profit quality, while in contrast, there is no significant relationship between auditor characteristics and quality of accruals; Profit stability; There is the ability to predict profit and conservatism.

This paper sought to address the feasibility of dissecting stock price momentum in the firms listed in Tehran Stock Exchange using financial statement analysis (FSA). Different variables including those related to profitability, financial leverage and liquidity, and operating efficiency were used in this analysis. The study sample consisted of 130 firms listed in Tehran Stock Exchange over the period 2008-2019. The results showed that fundamental factors affected stock price momentum for one year in the winning portfolio and for two years in the losing one; after this period, financial information did not have a significant effect on stock price momentum. Therefore, stock price momentum performance is a function of the conformance of the past price performance to fundamentals. The results from investment strategies based on the past price performance-fundamentals conformance indicated that fundamentals cause a significant difference in stock excess returns in winning and losing portfolios.

The present study is aimed to present a model of earnings transparency with an artificial intelligence approach in companies listed on the Tehran Stock Exchange (TSE). For this purpose, the data of 167 companies during the years 2011 to 2018 were used to test the research hypotheses. Variable selection test performed using Lasso's artificial intelligence algorithm showed that among the criteria of the audit committee's independence management system, the non-executive managers ratio, gender diversity and among the performance criteria, the ratio of cash holding in the company, operating profit margin and accounts receivable ratio had the highest effect to explain the earnings transparency of companies and also to predict the earnings transparency of the companies in the next year, the LARS algorithm method was used. The results of prediction showed the high power of Lars artificial intelligence algorithm to predict the earnings transparency of the companies listed on Tse. Keywords: Earnings Transparency, Corporate governance and performance criteria, Artificial Intelligence Approach

The purpose of the study is to develop and test an analytical model for resilience assessment of supply chain risks against the risks of system and its individual tiers. In this regard a multi-method research approach is adopted as follows: By using data envelopment analysis (DEA) and fuzzy set theory, a fuzzy network DEA model has been proposed to assess risk in overall supply chains and their individual tiers. The proposed model is tested by surveying of 130 people as selective petrochemical companies in Iran. The survey results show a substantial variation in resilience ratings between the overall petrochemical supply chains and their individual tiers. The research findings indicate that system resilience is not necessarily indicative of the resilience of its individual tiers. On the other hand, high efficiency scores in supply chain tiers have limited influence on overall resilience of supply chain. The proposed analytical model enables the assessment of supply chain flexibility at different levels for a wide range of supply chain risks in upstream, downstream and downstream process-es.

Proving helpful in an efficient management of cash in order to reach optimal cash and clearly explain relevant optimization policies, this study examined the adjustment speed of cash holding using asymmetric models. The sample consisted of 117 firms listed in Tehran Stock Exchange and their financial details over the 2009-2018 period. Once the optimal level for cash holding was identified, asymmetric models such as the dummy variable approach, the quadratic model, and the threshold regression model were employed to test the adjustment speed of cash holding. The results revealed that cash-rich firms are moving toward optimal cash at a greater speed than cash-poor firms. In addition, the results from the quadratic model showed a non-linear, skewing effect of the cash holding adjustment speed in terms of the different cash levels. Therefore, there is an optimal level of cash holding that enables firms to deviate from the cash target. Should firms fall outside the optimal cash range, cash adjustment will occur at a greater speed, and it will be both partial and asymmetric.

In the field of corporate tax behavior, corporate governance mechanisms are effective for shaping and monitoring the behavior of managers. The board, which is responsible for allocating resources, improving performance and increasing shareholder wealth, plays a central role in choosing a tax management strategy. Hence, companies with different governance structures may adopt different types of tax management. Therefore, it can be argued that corporate governance mechanisms can affect corporate tax activities. In order to achieve the weight of the identified criteria, the network analysis process method was used. The purpose of this method was to structure the decision-making process, according to a scenario affected by multiple independent factors. In this method, there can be a relationship between all levels, while in the method of hierarchical analysis process, this relationship could only be from high levels to low levels. The method of the network analysis process, such as the hierarchical analysis process, calculates the inconsistency of all judgments by the conformity rate, and the calculated inconsistency rate must be less than 10%. The compatibility coefficient of the final matrix shows the validity of the questionnaire. In order to analyze the data, Super Decision 1.6.0 software developed by Thomas L. Saati, the inventor of this method, as well as MS Excel 2019 software were used. There is considerable evidence that increasing tax requirements can increase tax compliance, but typically some types of tax offenses are used as a tool to control the phenomenon of tax default.

FinTech is the solution that strengthens the way of financial communication and if we apply this technology, it will provide us with new methods of performing smarter, more agile and wider financial services. The purpose of this study is to investigate and analyze the factors affecting the implementation of FinTech in Iran's banking industry using structural equation modeling to provide comprehensive solutions of removing barriers and development of this industry in the Iranian banking industry by fully understanding the current situation. The present article is of descriptive-analytical type and data collection has been done through library studies and questionnaires. The statistical sample of the study was 12147 personnel working in Iran's banks in 1400. Due to the size of the population, Cochran’s method and random sampling method were used to determine the sample size. To analyze and classify the extracted data, a questionnaire and a test of the main hypothesis and sub-hypotheses and structural equation modeling were used using smart PLS statistical software. The obtained results confirm the main hypothesis and the sub-hypotheses of the research. The results indicated that in the banking sector, there is a need for legalization and harmonization with upstream laws, as well as the need for infrastructure and tools that are very important in adopting strategies to implement FinTech in Iran's banking industry, in order to make transparency, reduce costs, provide high-speed services, and move towards a smart economy.

The accounting and auditing profession must acquire the necessary skills in ethical judgment, so that it can consider the well-being of all those affected by its performance. Without strong and moral behaviour, the position of this old art and profession is shaken. This issue should be considered more by people who want to enter this field and technology than by companies. The main purpose of this study is to identify and rank the factors affecting accounting and auditing ethics among accountants and auditors. In order to identify the effective factors, while reviewing the studies, a semi-structured interview was conducted using a qualitative method of theme analysis. The experts interviewed were sixteen university professors and activists in the accounting and auditing profession. A review of the literature, research, and interview results reveals nine key themes that categorize the factors influencing corporate accounting and auditing ethics. In this research, key factors have been identified and then the fuzzy Delphi technique has been used to rank and find the importance of the factors. The results showed that government and legal, economic, individual, social, cultural, corporate governance, organizational and intelligence factors are involved in accounting and auditing ethics, respectively.

One of the important factors in making a profit through financial markets is a quick and correct response to market events, which is possible only by examining all aspects of the market. Today, to solve this challenge, the use of trading algo-rithms has become inevitable and can be considered as transactions made by computers that these transactions are controlled and reviewed through algorithms. Depending on their type and purpose, these algorithms examine different aspects and, according to the strategies defined for them, make decisions and signal by order registration. These trading methods are growing rapidly in the world, espe-cially in strong and developed financial markets. Proper implementation of algo-rithmic transactions reduces transaction costs and increases the accuracy of inves-tors in their investments. One of the most widely used of these strategies is the trend-following strategy, which is welcomed by many traders. This strategy can be implemented in different ways and through different trading tools. In the pre-sent study, five types of them were examined and implemented on one of the most traded symbols of the Tehran Stock Exchange. The purpose of this study is to implement some of the popular strategies in algorithmic trading along with the introduction of algorithmic trading, its strategies in the Iranian stock market, which includes the study of its advantages and disadvantages. The present study is a cross-sectional retrospective and field survey in terms of applied purpose and in terms of data collection.