مطالب مرتبط با کلیدواژه

Ownership


۱.

Comparative Review the Development of Ownership Concept in Preschool and Elementary School Children(مقاله علمی وزارت علوم)

نویسنده:
منبع: Iranian journal of educational sociology, Vol ۳, Number ۱ (۲۰۲۰) 150-156

کلیدواژه‌ها: Ownership children Preschool Elementary School

حوزه‌های تخصصی:
تعداد بازدید : ۴۳۹ تعداد دانلود : ۲۶۴
Purpose: The aim of this research was comparison the development of ownership concept in preschool and elementary school children. Methodology: Present study in terms of purpose was applied and in terms of implementation was causal comparative. Research statistical population was all male and female children of preschool and elementary school of Pakdasht township in 2017-18 academic years. The research sample was 100 people (25 people in each grade) who were selected by random cluster sampling method. To collect data used from individually structured interview (31 questions) that the face and content validity of interview questions was confirmed by the educational sciences and psychology experts and its reliability was reported desirable by method of examiners. Data were analyzed by multivariate analysis of variance method in SPSS software version 19. Findings: The findings showed that there was a significant difference between the overall scores of the groups in the objective questions (P<0.05), but there was no significant difference between them in the descriptive questions (P>0.05). Conclusion: The results showed that preschool and first year elementary school children in compared to third and fifth year elementary school children do not have a good understanding and these children, unlike third and fifth year elementary school children, consider the first person who associates with the object as its owner.
۲.

Investigating the Appropriate Strategy to Enter the International Market of Organic Agricultural Products(مقاله علمی وزارت علوم)

نویسنده:
منبع: اقتصاد و توسعه کشاورزی جلد ۳۷ زمستان ۱۴۰۲ شماره ۴ 397 - 413

کلیدواژه‌ها: Entry strategy motivation Organic Ownership risk

حوزه‌های تخصصی:
تعداد بازدید : ۱۹۱ تعداد دانلود : ۱۴۴
The increasing concern of consumers about the quality and safety of agricultural products all over the world has caused organic products to become one of the most popular options for healthy. The increasing trend and consumption of organic agricultural products has led to the increasing growth of the market of these products in the last two decades. Due to the importance of entering and gaining a share of this growing market, this study investigates the factors affecting the international organic products market entry and determines the appropriate strategy for entering it using structural equation modeling. The data of this study was obtained by collecting 90 questionnaires from producers of organic saffron, pistachio, and raisin products in the year 2021 with available sampling method in Khorasan Razavi province. The obtained results indicate that the variables of risk and motivation to enter the international market directly and the production and marketing ownership indirectly and through influencing the motivation to enter the international market, influence the international market entry strategy. Based on this, the appropriate strategy for entering the international market of organic products, indirect, cooperative and non-attendance strategies such as indirect export, contract production and joint investment was obtained. Therefore, it is suggested that the government should remove or reduce the risks caused by sanctions and obstacles to enter the market for the direct presence of organic product producers in international markets.
۳.

Freedom as Discourse in Western Idealism

نویسنده:
منبع: Islamic Political Thought, Vol ۶, Issue ۲, (Serial ۱۲), Fall ۲۰۱۹ 55 - 68

کلیدواژه‌ها: freedom Liberalism Virtue Security Ownership

حوزه‌های تخصصی:
تعداد بازدید : ۱۱۳ تعداد دانلود : ۸۲
Freedom is an abstract concept which is more understandable by its limitations. The question is that, is there a comprehensive concept of freedom in western idealism? For this purpose, this study created some conceptual research in the poles of western idealism. Accordingly, freedom in framework of Socratic philosophy had no context except virtue orientation. Then, it was reduced to security and property in the new period. The present study used the discourse analysis of freedom to show why and how the concept of freedom has an underlying and philosophical concept in old and new schools. Thus, a single and undeniable attitude to freedom in western idealism is non-scientific and non-historical. The present study selected the analytical comparative method to discuss the concept of freedom discourse in western political thought in old and new periods, indicating why and how freedom is a discourse concept; or at least belongs to its specific community, and cannot be necessarily compared in a generalized, universal way.
۴.

The effect of the corporate governance system on the Earnings management(مقاله پژوهشی دانشگاه آزاد)

نویسنده:
منبع: Journal of Emerging Technologies in Accounting, Auditing and Finance,Vol. ۲, No ۳, Autumn ۲۰۲۴ 79-95

کلیدواژه‌ها: Earnings Management Corporate Governance Board of directors Ownership Audit committee

حوزه‌های تخصصی:
تعداد بازدید : ۲ تعداد دانلود : ۲
Objectives: The purpose of this research is to investigate the impact of the company's management system, which is measured using the characteristics of the board of directors and the audit committee, as well as the corporate ownership structure, on the earnings management of business units. Design/methodology/approach: For this purpose, the information of 167 companies admitted to the Tehran Stock Exchange during a period of 10 years from 2013 to 2022 was evaluated using the linear regression method.Results: The results indicate that among the characteristics of the board of directors, the size of the board of directors has an inverse effect and the tenure of the CEO has a direct and significant effect on earnings management, however, the influence of the independence of the board of directors and the dual role of the CEO have not been confirmed. Also, among the characteristics of the audit committee, the expertise of the audit committee has had an inverse and significant effect on earnings management, and no relationship was observed between the size and independence of the audit committee. Finally, the results showed that among the indicators of ownership structure, only institutional ownership had a direct and significant effect on earnings management, and the effect of ownership concentration and managerial ownership was not confirmed either.Innovation: In general, the results of this study provide more support for the theoretical view that corporate governance mechanisms and the company's management system can act as an effective tool to monitor management in the financial accounting process