مطالب

Tour guides are considered as one of the key players within the tourism supply chain, serving as direct interfaces with visitors and acting as cultural mediators between diverse cultures. They exert a significant influence on tourists' intentions for repeat visits. Nowadays, tourists are not merely seeking basic information from guides, as they can easily access such information online. Instead, they are in search of creative, authentic, interactive experiences with participatory learning, demanding the presence of creativity in tour guides. Consequently, guides need to demonstrate new forms of creativity in their performance. Creativity is a pivotal aspect for achieving professional success in the realm of tour guiding. The depth of their professional knowledge and their creative abilities significantly impact the quality of tours and the portrayal of destinations. As cultural intelligence is one of the critical dimensions of creativity, this research aims to explore the relationship between cultural intelligence and the creativity of tour guides. Using a library review method, it examines the role of cultural intelligence, its dimensions, and indicators. Ultimately, it presents a conceptual framework for fostering the creativity of tour guides, grounded in the principles of cultural intelligence.

Purpose: The purpose of this study was to investigate the effect of ethics-oriented leadership and political skills of digital organizational developments on accounting students' perceptions. Method: The study population in this study was accounting students in Shiraz. The statistical population of this study includes all accounting students in Shiraz, whose number is 850 people. The number of samples was 265 based on the Morgan table. 400 questionnaires were distributed electronically and randomly and 265 questionnaires were selected. After data collection, structural equations were analyzed using SPSS and SMART PLS software. Findings: Based on the results, ethical leadership has a positive and significant relationship with accounting students' perception of leadership effectiveness. Political skills have a negative and significant relationship with accounting students' perception of leadership effectiveness. Machiavellianism mediates the role of leadership in the relationship between ethical leadership and accounting students' perceptions of leadership effectiveness. Machiavellianism has an increasing mediating role in political skills and accounting students' perceptions of leadership effectiveness. Conclusion: This article is practical. Therefore, its main contribution is to clarify the discussion about the impact of digital transformation in the accounting sector and the importance of accounting ethics in the digital age. Nevertheless, the results can be interesting for researchers, policymakers, teachers, professional institutions, and accounting professionals.

Small and medium enterprises (SMEs) have become a vital factor for national competitiveness and firms and companies, and the world is increasingly moving towards a knowledge-based economy. Innovation and technological changes are strongly influenced by the country/place where they occur. The main purpose of this study is to present the framework of SME innovation strategy with the approach of the fourth generation industry in Iran, which has been done using the GT method i.e a blend of qualitative and quantitative methods. The research population includes small and medium businesses and industrial townships in Tehran. The method of data collection in the qualitative part is the interview and in the quantitative part a questionnaire. The findings show that the innovation strategy framework in SME in the fourth industrial revolution is one of the causal factors with 5 components including small and medium businesses, organization maturity model, digitization, rules and regulations and innovation strategy. The results consist of 8 sub-components, which can be enumerated as market development, increasing exports, increasing productivity, creating added value, improving financial credits, training work managers, entrepreneurship and finally creating employment. The results show that the program factors have an effect on the facilitating factors; the causal factors on the innovation framework; the informational factors on the obstacles; supervisory and control factors on facilitating factors; barriers on the innovation framework; ; Financial resources have an effect on obstacles, consequences on innovation framework and structural factors on obstacles in small and medium enterprises. In our country, despite the fact that more than 59% of all production units are included in the EMS small and medium industries group,  these companies have not gained a significant share in the national gross product and creating added value and are suffering from severe shortages. While small and medium-sized companies can move away from the traditional focus on the product and take steps in the development of product innovation by using the fourth generation industry and new technology, creating a strategy and coming up with new products and services  will create more added value; The formulation of the strategy for any organization calls for an innovative point of view .

Objective: Given that cultural perceptions regarding marriage are shifting and the pathways to marriage are more complex, scholars interested in marital rela tionships have recently focused their attention on understanding the individual’s attitudes, values, and beliefs regarding marital transitions and relationships, and how those beliefs may alter individual and relational behaviors. In this article we have tried to rely on various theoretical approaches to explain marital meaning - particularly the theory of symbolic interactionism and concept of "Marital Paradigm" as the central concept of the study - to create an appropriate model that provides a different explanation for differences in individual’s marital paradigms. Methods: The model explains the marital paradigm using four groups of factors. Our basic idea was marital paradigm which was a production of encountering four groups of factors including personal, structural, cultural and commutative factors. The model was tested by a secondary analysis - based on dataset from a survey conducted in 2016 in Tehran - and has been confirmed by results of this study. Results: The results showed that variables such as religiosity, age, income, marriage duration and gender directly affect the marital paradigms of Iranian people. Conclusion:  Given that paradigm differences may be the root of many marital problems, the present study introduces a new form of homogamy called "paradigmatic homogamy” as a solution. This concept considers the paradigmatic coordination of couples as an important factor in marital strength, and suggests that individuals learn about the partner's paradigmatic characteristics before entering into marriage. These characteristics can be traced to the six dimensions of the marital paradigm that we discussed in this study.