مطالب

Protecting the interests of shareholders is considered one of the main pillars of any capital market, which, while increasing the level of financial transparency, prevents the loss of their interests to those in power in companies. Consistency of laws and regulations on the one hand and the effectiveness of the corporate governance system in supervising the financial and legal operations of the company is considered important factor in respecting contracts and supporting the investments of minority and majority shareholders of companies, which makes investors confident in protecting their investments. Governance structural keywords in the corporate governance system can lead to Investor Protection by arranging effective board oversight mechanisms and motivating investors to have confidence in the structures of capital market companies. The purpose of this study is to interpret Investor Protection under the existence of a Governance Civilization based on interpretive prioritization analysis. In this study, theoretical screening based on similar studies was used to identify the components (Investor Protection) and research propositions (themes of corporate governance civilization). Then, in order to determine the reliability of research components and propositions through the participation of 14 experts and experts in the field of accounting and financial management, Delphi analysis was used. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by interpretive analysis by 20 managers of the top 50 companies of the Tehran Stock Exchange in 2009. The results showed that the proposition of sociocracy is considered the most influential theme of corporate governance civilization in capital market companies, which strengthens the effectiveness of internal control as a component of protecting the interests of shareholders. This result shows that the theme of sociocracy enables corporate governance mechanisms by promoting the level of sharing and participatory discourses to increase the effectiveness of board oversight, strengthen the weaknesses of internal controls to enhance the effectiveness of control over financial performance, and enrich the capacity to build trust and confidence in the performance of companies.

The current study aims and issues to investigate and interpret the relationship between cultural heritage tourism and intergenerational social mobility in the Hawraman region of Iran. Due to the conditions and requirements of the research, a mixed-method design has been selected to conduct the study. In the first phase of the research, a survey on the impact of heritage tourism on intergenerational mobility in the Hawraman region was conducted among 354 local community members. Using SPSS software, the data from this section were analyzed. Then, a grounded theory approach was employed to fulfill the aims of the research's second phase. Here, the required data was obtained from 17 "in-depth and free interviews" with native participants whose businesses were related to heritage tourism. The findings in the first part of the research show a significant correlation between heritage tourism as the independent variable and social mobility as the dependent variable. In the second part, 33 sub-categories and 12 major categories related to the impact of heritage tourism on social mobility were identified. The results indicate that heritage tourism has transformed the local economy in a way that has led to the social mobility of the current generation. This study has some useful implications both for policymakers and researchers to have a better image of heritage tourism establishments, their requirements, and impacts in the Hawraman region of Kurdistan province of Iran.