درخت حوزه‌های تخصصی

Pilgrimage can be considered as one of the oldest manifestations of religious tourism history and it is coupled with the formation of religions among human beings. On the one hand, the shrines of the religious personalities enjoy a special place in religious convergence, and on the other hand, it is considered a suitable platform for cultural and spiritual awareness among pilgrims. Nowadays, proper management of pilgrimage and recognition of the capacity to convert these centers into cultural hubs of the country, especially with the geographical distribution of their influence, is very important. Accordingly, it is necessary to describe and analyze religious propositions and pay attention to the potential facilities and talents of religious tourism. This research uses the descriptive-analytical method based on library documents to investigate the impact of pilgrimage institutions as an effective mechanism on spirituality and cultural life.

The present study tries to analyze the role of emotional intelligence of service providers in the trip process (before, during, and after) with a different view of sustainable tourism (from the perspective of tourist satisfaction) and emphasis on the human spiritual needs, to pave the way for further access tourist satisfaction and implementation of sustainable tourism. This is an applied exploratory research and has been done by content analysis and system thinking (to draw a conceptual model qualitatively and validated by experts). Data was collected through in-depth interviews with experts in sustainable tourism and spirituality. Experts were recruited through purposeful snowball sampling until data saturation and theoretical saturation. based on the findings, service providers' emotional intelligence plays an important role in improving the travel process by (A) helping the tourist in choosing the right travel package (before the trip), (B) creating a sense of calm, cheerfulness, and happiness in the tourist through responding to his spiritual needs (during the trip) and (C) impact positively in the mental evaluations and future decisions of tourist (after the trip). Based on systemic thinking, the results showed that paying attention to the tourists' spiritual needs through the employees' emotional intelligence is effective in achieving more sustainable tourism, so according to research findings and the widespread role of emotional intelligence in the travel process, training of service providers in the use of emotional intelligence is recommended to activists and planners in this industry

The number of traveling Muslims has increased substantially, and demands for Islamic facilities and services that adhere to their religious practices are growing exponentially. This creates business opportunities for service providers in Muslim and non-Muslim countries alike. Propelled by the growth of this new market segment, service providers such as airlines and hotels have customized aspects of their businesses to accommodate these niche demands. However, some industry players willfully ignore this market, either for fear of losing non-Muslim customers or lacking the know-how to tap into this lucrative new market. This research benchmarked some service providers (hotels) worldwide and conducted a content analysis of their websites to identify the services they provided for Muslims. The evidence shows that some hotels worldwide provide limited services to satisfy Muslim needs. Most of these hotels did not provide information about their Islamic facilities on their website, including some hotels in Islamic countries. This can be related to the social pressure (non-Muslim tourist markets), which prevents service providers from advertising their services. Lack of knowledge and research on the factors that prevent service providers from serving Muslim tourists and little information about their challenges make this area unexplored. Future research should test the research model proposed by this study and identify the factors influencing the service provider’s intention to serve the Muslim market and the barriers. This paper can serve as a guideline for industry players to partake in this growing and lucrative market.

Nowadays, creativity has become a strategy in tourism development; cities and regions that want to increase their attractiveness to the creative class must support creative industries. Intangible cultural heritage (ICH), as a unique advantage in the tourism industry, provides global competitiveness for the community. Sustainable tourism approaches are needed to transition and promote ICH as a sustainable tourism resource successfully. Accordingly, this study investigates the role of women's creativity in developing intangible cultural heritage with a creative tourism approach. The statistical population of this study is women in the Uramanat region and tourists in the area. A sample of 360 people from each community was selected by purposive and available sampling. Creativity with measurement approach and value creation and development of intangible cultural heritage with the dimensions of preserving originality, empowerment, maintaining the meaning of content, emphasizing identity, parallel development of tourism, and heritage protection was measured by a researcher-made questionnaire whose validity was assessed using construct validity. Cronbach's alpha and composite reliability were used for instrument reliability, and both were acceptable. The studied model was tested using the least-squares approach. Findings showed that creativity has a significant positive effect on the development of intangible cultural heritage. In many destinations, the development of creative tourism, one of the rapid branches of economic growth, and the development of intangible cultural heritage in the tourism industry are essential.

Since calculating the amount of fractal in the ARFIMA time series and increasing its accuracy and bring it closer to reality is very important, this article intends to investigate the possibility of modifying this computational formula by changing the focus criterion and using simulation. In the present paper, by analysing and simulating the fractal parameter for time series ARFIMA model and redefining and reviewing the Fractal mathematical, a fractal calculus and dimension in comparison with Euclidean norms introduced. In this regard, first, a new criterion about fractal or Hausdorff component for measuring the forms of fractal time series introduced, then the effects and functional inquiries using simulation data searched, and some mathematical proofs through simulation of data achieved. The findings showed that, the deviation of the new estimator from the simulated initial value is less, and closer to reality as this new criterion introduced by changing the focus criterion and replacing the mean with the median due to less sensitivity to out-dated data. The new criterion is better for determining the fractal parameter and identifying its degree of effectiveness. Finally, the findings empirically indicated that the proposed criterion is more efficient and better than the others for calculating fractal dimensions.

The emergence of a new theory of"macroaccounting" with a new wave of accounting research over the last decade tries to explain and use the Aggregate information of interim accounting statements in economic forecasts. Macroaccounting theory suggests that economists and macroeconomic forecasters use Aggregate accounting information at the macroeconomic level. For example, accounting earning is used to predict GDP, cost stickiness is used to predict unemployment, and the ratio of book value to market value is used to predict inflation. Earnings growth dispersion contains information about trends in labor reallocation, unemployment change, and, ultimately, aggregate output. initial macroeconomic estimates released by the Central bank of Islamic Republic of Iran and Planning and Budget Organization and Statistical Center of Iran do not fully incorporate this information. Accordingly, the present study, based on macroaccounting theory, has examined the Predicting Restatements in Macroeconomic Indicators using Accounting Information. The population of this study includes all companies listed in the TSE. Due to the seasonality of the data and the fit of the models in a time series, the observations reach 40 times (2008:1to2018:4). The research method is based on time series data, VARtechnique. the The results suggest that earnings growth dispersion provides related data about final GDP growth. The results suggest that after considering the effect of other influential factors, specifically real initial GDP, earnings growth dispersion is useful in forecasting future GDP changes. The findings are important for economists and policymakers to have more accurate economic estimation and prediction by applying for accounting Information.