مطالب

<span lang="EN-GB">This research presents a mathematical model for performance-based budgeting and combines it with rolling budget for increased flexibility. The model has been designed by Chebyshev's goal programming technique with fuzzy approach. The parameters or coefficients of the model are derived by measuring the productivity of the organizations considering eight criteria. Data for calculating productivity indicators were collected from gas refineries of Iran in 2011–2015 and analysed by Excel and GAMS software. Then, the model was tested for determining the 2016 budget of those refineries. The model was solved by LINGO software by linking it to Excel. The solution of the model reduced 0.68% of the total refinery's budget compared with the actual budgets for 2016, which is higher than the annual budget of some of the companies in this group.</span>

Stock trend forecasting is a one of the main factors in choosing the best investment, hence prediction and comparison of different firms’ stock trend is one method for improving investment process. Stockholders need information for forecasting firm’s stock trend in order to make decision about firms’ stock trading. In this study stock trend, forecasting performs by data mining algorithm. It should mention that this research has two hypotheses. It aimed at being practical and it is correlation methodology. The research performed in deductive reasoning. Hypotheses analyzed based on collected data from 180 firms listed in Tehran stock exchange during 2009-2015. Results indicated that algorithms are able to forecast negative stock return. However, random forest algorithm is more powerful than decision tree algorithm. In addition, stock return from last three years and selling growth are the main variables of negative stock return forecasting.

Political culture represents a society`s widely held, traditional values and its fundamental practices; foreign policy decision makers tend to make policies that are compatible with their society`s political culture because they share, if not all, many of those values. Among the various factors influencing Iran`s foreign policy, the role of political culture seems to be rather underestimated. This article seeks to analyze the role of Iran`s political culture in shaping the country’s foreign policy, through a comparative study of the hardline foreign policy of former president Mahmoud Ahmadinejad and the moderate foreign policy of current president Hasan Rouhani. Accordingly, this paper`s main question is the following: What is the role of political culture in the change in Iran`s foreign policy during Ahmadinejad and Rouhani’s presidencies? Our main hypothesis is that the oscillation of Iran`s foreign policy between aggressiveness and moderation reflects Iran`s two simultaneous contradictory political cultures. In this theoretical-analytical paper, we apply a descriptive-explanatory method to examine our hypothesis. First, we will have a very short discussion of the various factors shaping Iran`s foreign policy. In the second section, we will shed light on the main elements of Iran`s political culture, which seem to influence the country’s foreign policy. The third section of this article will compare Iran’s foreign policy during President Ahmadinejad and President Rouhani; we will try to demonstrate how Iranian leaders who are stuck in Iran`s contradictory political cultures, have reacted and why. Finally, the impact of Iran`s political culture on its foreign policy change will be analyzed.