درخت حوزه‌های تخصصی

This study examined the relationship between cultural intelligence and managers’ performance of travel agencies. The study is applied research in terms of objectives, and this is correlational descriptive research in terms of collecting and analyzing data. The study population consisted of 500 tour managers and guides in Isfahan province. The sampling method was the simple random sampling method, and the sample size was 217 managers and tour guides of the Isfahan according to Cochran`s formula. Data were collected by questionnaire and analyzed by Lisrel software, using structural equation modeling (SEM). Findings show a positive and significant relationship between tour managers' cultural intelligence and their performance in dealing with crises. Thus, the strategic importance of cultural intelligence in managers' performance while dealing with challenges has been approved. Furthermore, cultural intelligence is recognized as one of the factors influencing the prosperity of tourism by enhancing manager performance.  

The purpose of this study is to investigate the effective of investment inefficiency and cash holding on CEO turnover. This study applies logistic regression method estimator to investigate the relationship between examine the effective of investment inefficiency and cash holding on CEO turnover of 1,309 firm-year observations in Iran for the period of 2009-2019. According to positive relation between mentioned variables, the managers' opportunism increases investment inefficiency and cash holdings of the company because inappropriate managerial decisions lead to increased risk of wrong selection for investors. In the present study, the weaknesses caused by the ambiguity of investment efficiency in market performance-based statistical models are compensated and partially covered by quantifying the relationships and implementing models. The Results will aid policy makers to evaluate disclosure rules and firms to managing their information. The study is based on the corporate accounting and financial literature and examines CEO behavioral changes that can be applied to investors, managers, standardization committees, and legislators. Unlike other research, CEO turnover has also been addressed with regard to the origin and distribution of information. This study also considers the effect of information asymmetry and market constraints by considering the cash holding to transmit firm information

Balance sheet itself does not specify and show all the activities that a bank pays. Because banks can do many swap contracts and obligations, exchange, and commitments Outside of the balance sheet. To such activities and exchange that will not appear on the balance sheet, are saying off-balance sheet activities. These items are usually reported in the notes to the attached financial statements. One of the reasons for conducting the activities of off-balance sheet by the banks is the interest rate risk coverage. However, the use of these tools for risk management leads to multiple different sorts of risk and that the overall judgment about the outcome of the risk management of the off-of-balance sheet activities has met with ambiguity. The present research has examined the relationship between risk and the items of off-balance sheet under the hypothesis of Adverse selection with the use of the Iran's nine commercial bank data. The results show that this hypothesis isn’t able to respond off- balance sheet activities behaviour in Iran

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