درخت حوزه‌های تخصصی

Sports tourism is one of the types of tourism that has an increasing growth in the tourism industry. Its effects are evident in all dimensions and fields, and there is a need to explain the role of this type of tourism on promoting the culture and ethics of the host society. Therefore, the main goal of this research is to investigate the role of sports tourism on promoting the culture and ethics of the host society, which is done using a mixed method. In the first stage, semi-structured interviews were conducted using the qualitative method of the focus group of 15 experts who were selected by the purposive sampling method. In the second stage, 27 experts were identified using stratified sampling. Through the tool of the questionnaire, they expressed their opinions regarding the extracted components and indicators. According to the research findings, 32 key codes, 14 integrative codes and 4 overarching codes were obtained through coding by King and Harrocks method. In the quantitative stage, all the experts approved the extracted components and indicators. According to the results, sports tourism has a fundamental role in promoting the culture and ethics of the host society and this role is through components such as "developing and promoting positive and useful values in the host society; cultural and moral empowerment of tourists and the host society; promotion of participation and ethical cooperation; developing and promoting a culture of altruism and empathy" was approved. These cases can not only bring positive and extensive communication fields to the host society, but they are also able to be effective in creating social capital in the host society.

Many behavioral biases affect investors when making decisions.Behavioral distortions divert the investor from rational decisions, and as a result, resources are not diverted to appropriate investments.Behavioral biases can be evaluated in different types including the two phenomena of mental anchor and collective behavior of investors. In the present study, the phenomenon of collective behavior and mental anchor of investors with emphasis on significant weaknesses in internal control has been investigated. For this purpose, the data of 125 companies listed on the Tehran Stock Exchange during the period 2012 to 2018 were used.Data analysis was performed in eviews software version 10 and in order to fit the regression models,the generalized least squares method of panel data was used. The results using univariate analysis showed that there is no significant difference between the amount of behavioral biases in each of the two groups of companies with weakness and lack of weakness in internal control.While multivariate analysis of data in the form of regression models showed that the auditor's report on significant weaknesses in internal control,(which Weakness indicates high agency costs and high information asymmetry between managers and shareholders) strengthens It is the collective behavior of investors but it has no effect on their mental anchor.According to the results, it seems that the behavioral biases of investors are conditioned by the priority and importance of good and bad news in the market.As long as there is bad news in the stock market towards the company, good news can’t cause behavioral bias in investors.