درخت حوزه‌های تخصصی

The main purpose of this study is identifying influential factors on the future of spiritual tourism and formulation of plausible scenario for it. From philosophical point of view, this paper is pragmatic, exploratory from target’s point of view and it’s practical. It’s a survey research in collecting data and its methodology is mixed. In this study, by studying the literature and interviewing with experts, the factors influencing the future of spiritual tourism were identified and then, using the Cross Impact analysis approach, the data was entered into the MIC MAC software and two key factors affecting the future of spiritual tourism in Qom province. It was found out that Facilitate versus Rigor and Culture policy which were selected among the eleven final effective factors. In the next step, four scenarios are presented in this study. These scenarios include Limited liberalism scenario, Liberal world Scenario, Negligence scenario and Authoritarian Spirituality scenario.

It is truly undeniable that tourism is a system leading to epistemology and resulting in spiritual growth and excellence. The mission of the journey lies in its spiritual achievements and eco-lodges provide the potential context for mutual interconnections and gaining meaning and excellence. Therefore, lacking emphasis on spiritual potentials of eco-lodges in the accommodation sector is the main concern of this research. The present study aims to identify the factors influencing the landscape development of eco-lodges from the viewpoint of tourists to explain and analyze the realization of the spiritual landscape of eco-lodges via the perception of the eco-lodges’ landscape. The main concern of this qualitative research is seeking what a tourist sees, what he understands, how the type of accommodation would lead him from objectivity to subjectivity and ultimately, how the perception of the spiritual landscape from tourist’s view is. Answering research questions through the qualitative method with an interpretive approach and inductive strategy has been conducted by a semi-structured interview tool. Besides, the research data is gathered via two phases of coding the general concepts and classification of concepts based on the frequency. Lastly, the findings have been analyzed and interpreted through a conceptual framework. Based on research results, staying in eco-lodge causes leading resident tourist from objectivity to subjectivity and this is derived from perception of spiritual landscape. The components of the eco-lodges’ landscape adapting with three  parameters of spirituality in tourism, lead tourists to the perception of the spiritual landscape as well as the realization of the mutual understanding of nature and man in the journey and the achievement of the meaning and spirit through accommodation in eco-lodges.

The purpose of research is focused on the insight into the future of Bitcoin on the financial situation, its implications and challenges. The problem of study is to investigate how to deal with a new type of digital currencies (such Bitcoin) that does not have a physical presence and there is no specific body to issue. Thus, this study aims to identify the nature of Bitcoin currency and what are the challenges associated with it as well as exchange rates with some currencies, as the research hypothesized the main hypothesis that Bitcoin will contribute to financial development in the future, the research also used the analytical rooted approach to present concepts and data, using financial technical analysis to display the results The research also came up with a number of conclusions and recommendations. The results of paper significantly contribute to the literature through providing evidence from financial data of Bitcoin.

There is a causal relationship between high-quality cost systems and pricing decision makers because pricing decision is in dire need of modern systems that help make rational decisions. The aim of this research is to confirm that quality cost systems affect pricing decisions-making in maintaining the industrial companies. The research results can be utilized by beneficiaries taking into account the effects, obligations and costs involved. This study focused on the importance of the growing interest of companies and individuals interested in quality on the necessity of maintaining the product quality and reaching the high quality of products through strategic decisions-making for the continuity of industrial companies and elimination of future risks. The problem of this study is that quality cost systems are among the most important factors involved in pricing decisions-making of industrial companies. This is attributed to the superiority of foreign companies' interest in high quality production over Arab companies in terms of their interest in product quality in pricing decisions-making within advanced methods used by these companies in maintaining the quality of their products. This study is based on the descriptive approach to form the theoretical base of research by relying on the relevant published books and scientific research. The analytical approach was then adopted through the questionnaire. Among the most important findings is the existence of a positive relationship between quality costs and pricing decisions. Hence, quality costs positively affect the rationalization of pricing decision by providing the necessary data and information about the risk to the organization in increasing the competitive advantage among companies. This competitive increase has led to an increase in seeking more opportunities for companies with quality costs. One of the most important recommendations is to prepare plans to mitigate the competitive risks that have been chosen. The aim of these plans is to provide the necessary information to make strategic long-term decisions, aiming at protecting the rights and interests of shareholders to economic unity and strategic decisions-making that serve interests.

Enterprise risk management represents a process of assessing exposure to risks in an institution. It is a systematic mechanism and a comprehensive tool for predicting events, including unexpected events, and their impacts. This paper is a conceptual study. It aims at designing a model for testing the mediation effect of information technology (IT) quality on the relationship between the enterprise risk management (henceforth, ERM) practice and the financial performance of financial institutions in Iraq. Based on reviewing the literature on ERM, it is found that ERM (leadership roles, risk culture and compliance) has a positive and important effect on the financial performance of financial institution in Iraq. In addition, this paper shows that the IT quality is a good medium for increasing the interaction between practices of ERM and financial performance positively. It provides a practical and theoretical contribution to practices of ERM in listed companies in Iraq. It also has major implications for professional practitioners, regulators and academics in Iraq. Finally, this paper contributes to building relevant knowledge in the field of leadership role, risk culture, compliance and IT quality.

This study investigates the constructs and related theories that drive social capital in energy sector from the intention perspectives. This research uses theories of ‘social support’ and ‘planned behaviour’ alongside satisfaction and perceived value to propose a research model that drives social capital for energy sectors in Malaysia. The model reveals that the Theories of Planned Behaviour (TPB) and Social Support Theory (SST) alongside satisfaction and perceived value factors promote social capital development in energy sectors. Using PLS–SEM to analyse data gathered from energy sector employees in Malaysia, this research demonstrates that social capital is present when there is trust and loyalty among the users and positively effects energy sectors in terms of the productivity, effectiveness, efficiency and profitability. The study also contributes to the understanding of individuals' use of social capital in energy sector. A survey is adapted and distributed to 100 respondents as a mean to study on the validity and reliability of the research factors. Results indicate that all seven hypotheses proposed significantly influence social capital.