درخت حوزه‌های تخصصی

investors and managers are always faced with uncertainty in the information environment, which uncertainty can be due to factors such as the synchronization of stock returns, extraordinary fluctuations in stock returns and the number of equations. The purpose of this study is to investigate the political uncertainty caused by the size of the firm under the influence of risky information environment, the irregular behavior of accruals anomaly and the anomaly behavior of the cost of normal stock equity of companies. For this purpose, the data of 99 companies listed on the Tehran Stock Exchange and Iran TSETMC during the years 2009 to 2019 were examined and tested through combined data. The results showed that the political uncertainty caused by the firm size affected the concurrency stock returns with the optional accrual anomaly behavior and the cost of normal stock equity behavior of companies has a positive and signification relationship. The results also showed that the political uncertainty caused by the firm size is affected by the extraordinary fluctuation of stock returns with the optional accrual anomaly behavior and the cost of normal stock equity behavior of companies has a positive and signification relationship. In addition, the political uncertainty caused by the firm size is affected by the number of equations with the optional accrual anomaly behavior and the cost of normal stock equity behavior of companies has a positive and signification relationship.

With the development of a new stage of the industrial revolution, the importance of digitalization of business development tools is growing. The purpose of this article is to study the applied aspects of digital marketing tools usage for business development in the B2C market. To achieve the purpose and objectives of the study general and special methods are used: comparative analysis of the results of economic and statistical surveys; method of expert assessments by questionnaires using a 5-point Likert scale. The concordance coefficient was used to determine the consistency of the experts' opinions taking into account the related ranks in method of expert assessments. According to the results of the research, it is established that the Ukrainian business of the B2C sector was actively mastering digital marketing tools. The analysis of penetration level of digital technologies in the development of trade business showed the emergence of basic conditions for updating marketing tools to influence the B2C market. There is a rapid coverage rate of multi-purpose use of the Internet among consumers and businesses; gradual growth of digital skills among practitioners; positive dynamics of development of interactive services in the trade sphere. However, the level of use of the retail businesses websites remains low in many spheres of customer service. An important trend of the current development stage of the consumer market is the usage of business Internet platforms designed for mass dissemination of information. Effective marketing channels of interaction with consumers include social media (social networks, blogs or microblogs, websites with multimedia content, knowledge sharing tools), websites, e-shops, and sales via mobile devices. According to the results of expert evaluation, foreground digital technologies, which are able to bring business to a qualitatively new level of interaction with consumers and the provision of trade services have been identified. These are artificial intelligence and cognitive technologies, BigData, Internet of Things (IoT), and cloud computing. The structural and logical scheme of research of digital marketing tools is used for business development which includes two stages is offered. In the first stage, trendwatching, benchmarking and evaluation of internal opportunities for the use of digital marketing tools are performed. In the second stage, three components of digital readiness of business are defined: technological; competence; institutional. The obtained results form the basis of further research to determine the priorities of adaptive digital business behavior for the productive use of existing digital opportunities.

The cemetery has been used as an indigenous urban space, a place for social interactions, the memories of survivors, and the cultural identity of the legibility of urban areas in the past. For example, Takht-e-Foolad Cemetery is one of the most valuable cemeteries in the Shiite world. Takht-e Foulad Cemetery is one of the successful architectural examples of the attitude towards spiritual tourism. The tomb’s architecture shows the depth of the Iranian spirit of belief in the spiritual dimension of life. In most parts of Iran, this type of architecture, mostly in the form of shrines (Imamzadeh) or the tombs of people with honors, and sometimes family tombs, can be found. Tomb architecture in Iran has been different according to time and place. One factor that has had a significant impact on the type of architecture is each period's cultural, social, and spiritual conditions. Despite their socio-historical importance, family tombs are among the buildings that have been less studied and considered in tomb architecture. Family tombs have different functions according to different definitions. Although they have gradually lost their function and importance over time, recognizing them seems necessary.  The difference in the performance of these buildings (family tombs) in each period creates the motivation to study and analyze them from a historical and cultural perspective. With a qualitative research approach, analytical-comparative research method, and field research with studies, the present study is a library to address the role of family tombs in the development of spiritual tourism that is part of tomb architecture. It should be acknowledged that the spatial and temporal realm of this research includes the family tombs of Takht-e-Foolad Cemetery in Isfahan.