فردین منصوری

Various factors affect the company's financing patterns. The purpose of this research was to investigate the factors affecting the financing model through capital increase and its impact on the market value of equity. Companies to achieve goals such as continuity, growth and development of activities, greater presence in domestic and foreign markets and many other reasons. , need financial resources. There are different ways to finance companies, the most important of which are capital increase, obtaining bank facilities, and issuing debt securities. The method of carrying out this research was chosen from a mixed type and according to the results of interviews with the experts of the data analysis of the foundation used, it determined the purposes of capital increase, the methods of capital increase, the difference in the rules of the Tehran Stock Exchange and the phenomenon of stock dilution after the release of important new shares. The most important components affecting the pattern of capital increase. In addition, the results of the foundation's data analysis evaluated by using the questionnaire tool and soliciting opinions from 400 financial managers and university professors using the structural equation analysis method. The results of the quantitative analysis stated that the purposes of capital increase, the methods of increasing the shareholders' cash flow and the use of shares and the dilution of shares have a significant effect on the increase of capital and consequently the changes in shareholders' equity.

 The purpose of this study is to evaluate the commercialization indicators of accounting research with a fuzzy approach. The study population is experts and academics and professors of accounting. Based on purposive sampling technique, 15 people were selected as the sample. First, the criteria were identified using fuzzy Delphi technique and then the indicators will be ranked. The Demetel technique will be used to identify the pattern of relationships between the relationship criteria. According to the network of identified relationships, the fuzzy network analysis process (FANP) technique is finally used to rank the elements. Super Decision and EXCEL software were used to perform network analysis calculations. Based on the results, 8 main indicators and 52 sub-indicators were identified for the commercialization of accounting research. The main indicators are: scientific validity, applied research, organizational, cultural, individual, environmental, political and economic identified. Based on Delphi technique, 52 sub-indices were screened and confirmed. 8 main indicators were also ranked in network analysis technique. The scientific credit index has the highest rank.

In a dynamic society, economic enterprises, in addition to the necessity of complying with organizational norms and attempts to achieve greater efficiency, should move in the direction of satisfying the surrounding society under the title of "Corporate Social Responsibility" (CSR). The needs of today's society push organizations to fulfill their social responsibilities for ethical work in a philanthropic way. Such behaviors are more manifested in the critical conditions and its necessity is doubled. The Covid-19 pandemic affected the health, economy, governance, etc. The economic domain, especially the performance of companies, has been the one impacted by this disease. In this article, while examining the effects of the coronavirus on the performance of economic units, the necessity of the 7th plan's attention to this aspect has been taken into account. For this purpose, the performance of companies was studied in the period of 2014 to 2019. The statistical sample included 113 companies that were selected through screening. The results of the hypothesis test showed that the Covid-19 had affected the performance of companies, but it did not have a significant effect in terms of production. The attention of companies to social responsibilities increased, but in practice, there was an increase in the price of products. The assumption of this article is social responsibility, a concept linked with social, cultural and economic components in critical situations, which can be an effective factor, while strengthening social and human foundations, helping governments and the society.

Despite privatizations in recent decades, the government still owns shares in many companies and is an important component of the country's economy. The purpose of this study is to examine the country's political elections, the structure of government ownership, GDP growth, political relations and the rate of inflation in the country on cost stickiness in Iranian companies. To conduct this research, first, using interviews with experts and the index of lavsh, the variables and factors affecting the stickiness of companies' costs were identified and then the identified variables were measured, and finally a sample of 102 companies from Tehran Stock Exchange companies was selected to be statistically tested on them. The results of the research hypotheses showed that: the country's political elections, government ownership structure, GDP growth, political relations and inflation in the country affect the stickiness of corporate costs Are.

This study seeks to investigate the relationship between national language and local language in cultural policies by studying the approach of three institutions of education, culture and Islamic guidance, and broadcasting in Ilam city. The research approach is qualitative and the data collection technique is the in-depth interview. The purpose population consists of the officials of the three institutions of education, culture and Islamic guidance, and broadcasting, as well as experts related to these three areas in Ilam city, who were selected by purposive sampling. Data collection continued until theoretical saturation, which eventually resulted in 16 interviews. Data were analyzed using thematic analysis based on the Walcott model. The findings of this qualitative study led to nine main themes that were classified into three categories: policy-related themes, results-related themes, and solution-related themes. The policy-related themes include the four themes of dominating the security approach in the relationship between national and local language, politicization, individual-centeredness of policy implementation, and centralism of institutions and policies. The results-related themes include the three themes of subordination of the local language to the standard language, the concentration of power in the standard language, and the challenge of the dominance of monolingual education. The solution-related themes include the two themes of the necessity of coherence of ethnic language and national language, and dialect diversity and non-dominance of standard dialect in the Kurdish language. Each of the main themes is explained in the article.

The main purpose of this article is to evaluate the social and cultural effects of the construction of Shahid Beheshti sports hall for veterans and disabled people in the 8th district of Tehran Municipality.The method of conducting this research is a combined quantitative and qualitative method that has been collected in a small part of 200 residents around the project through an information questionnaire. In the qualitative part, interviews have been conducted with the managers of the municipality of the region, executive agents and veterans Regarding the sampling method, considering that the statistical population of this research is the residents of Fadak neighborhood (including residents of the neighborhood, people working in the neighborhood and businesses in the neighborhood), the selection of the sample is through a combination of multi-stage cluster sampling method. (to select the streets and alleys of the neighborhood and systematic sampling (to select the houses) has been done. Also, face validity was used to determine the validity of the questionnaire, and Cronbach's alpha method was used to determine reliability. And in the end, since the project is being implemented, positive and negative impacts are possible in four social sectors (increasing the beauty and urban landscape; increasing the mental and psychological health of the disabled and veterans; optimizing the leisure time of the disabled and veterans; identifying and Cultivating sports talents of veterans; reducing physical injuries of veterans and disabled people; increasing the level of satisfaction of veterans and disabled people) Cultural (increasing the sense of local belonging; sports culture among the disabled and veterans; realization of programs and plans; creating traffic in the area and air pollution; creating noise pollution and disturbing the residents) Economic (creating income for the center of a possible price increase; creating employment; possible increase in the price of nearby properties) has been identified for it, which is discussed in detail in the main text.

The purpose of this study was to investigate the effect of a corporate governance system on avoiding companies getting caught in the Ponzi trap. The research method is applied. The statistical population of this study is Tehran capital market companies. The research period is from 1394 to 1398. The statistical population of the research was 132 companies selected as a sample. The data collection methods were library and field that the library method was used to formulate theoretical foundations and the field method was used to test research hypotheses. The data collection tool was the databases of companies that are members of Tehran Capital Market, which was obtained from the Kedal website. In this study, correlation test and regression analysis and Eviews software were used to test the research hypotheses and determine whether or not it was significant. According to the findings of the study, the management system with good, average, and poor performance affects companies in the Ponzi trap and it can be concluded that corporate governance systems are effective in companies avoiding the Ponzi trap. Therefore, companies have to use domestic and international capital markets to finance themselves. Through the system of governance, they can play a key role in the decision-making of investors and lenders, and this will make these companies less inclined to Money Making, so, in this case, the companies will be more careful about getting caught in the Ponzi scheme.

If we consider the management accounting maturity model as a roadmap that aims to identify strengths and improvements and the goal is to upgrade from the "initial level" to the "optimal level", then the main concern to go to the higher level of the model is to eliminate gaps between These two levels will be. The purpose of this study is to use organizational change management tools to improve from one level of maturity to another and within the framework of the Prosci of process change.

The present study is a quantitative and applied research according to its purpose and is based on the field method. For this purpose, in data collection, interviews with the help of checklists for all employees of Iran Khodro's management accounting in the years 1399-1400 were used.

The results showed that the maturity score of the model dimensions in Iran Khodro Company during the mentioned years is for penetration (four), relevance (three), value and management (two). Then, the maturity of each of the key factors of management accounting (14 factors) was determined, which due to the frequency of the number three, it can be concluded that these factors are at level three. Also, the degree of compliance with the dimensions of the maturity model was examined and it was determined that they are far from their ideal level, so to achieve the desired level, the organization change management program was used.

After the level of maturity, strategies were considered to improve the status quo. The program included “Communication”, “Training”, “Resistance Management”, “Sponsorship” and “Coaching/Mentoring”, which were tailored to the level of maturity of the organization.As long as the knowledge, enthusiasm and knowledge of the management accounting staff are at a low level, reaching higher levels of maturity is unattainable.

Contribution:

Maturity models are developed by experts in each field and all of them emphasize on improving the technical aspects of an organization to reach the highest level and expertise, but what is hidden from view is the role of the human factor in reaching this level of maturity. Studies show that organizational change management tools can enable the efficiency needed to move to a higher level of maturity. Therefore, the combination of accounting knowledge (work technique, or management accounting specialty) and management (the art of managing people) has been considered.

Strengthening religious, social, and national rituals and occasions and transferring them from one generation to another is a mission placed on the shoulders of the authorities of the society's official and unofficial organizations and institutions (family). Considering the wide dimensions of societies and diversity of occupations, expertise and as a result diversity of attitudes, the proper organization and implementation of rituals and ceremonies which are part of the most important cultural tools, are affected by various approaches which sometimes distort the functions and cultural effects. Therefore organizations and institutions in charge such as municipalities, radio and television, press, police officials, the ministry of culture and Islamic guidance, and the ministry of education, as well as the ministry of cultural heritage, handicrafts, and tourism are responsible for providing information and attracting voluntary participation with relative intervention in this field. In the present study, an effort has been made to provide practical research for the proper implementation of rituals and ceremonies. For this purpose, in the present study, while reviewing the related literature, a theoretical framework was designed, then hypotheses were presented and tested experimentally. The statistical population of this research included young people aged 15 to 29 living in 22 districts of Tehran. The sample size was equal to 400 of these people selected based on sampling methods. The final results of multivariable regression for the joint effect of independent variables on improving the implementation of rituals have shown that the total of independent variables used in this research could only explain about 19 percent of the changes in the dependent variable and the rest of the changes will be caused by other variables that have not been investigated in this research. Also, these results have highlighted the importance of socialization in improving the implementation of rituals more prominently than other variables.

The purpose of this study is to test the use of visual financial ratios to predict the bankruptcy of companies using a convolutional neural network and compare it with traditional models.

The research period was 2009 to 2018. The sample companies have been selected from the ones which were listed on the Tehran Stock Exchange in two groups of bankrupt companies (66) and non-bankrupt companies (66). Since the work of convolution neural network is to recognize images from existing images, first the financial ratios were converted into images as research data through MATLAB 2019 software, then, the situation of the sample companies were predicted and diagnosed with the help of convolution neural network and under Google net architecture.

Convolutional neural network models performed accurate images and predictions with 50% accuracy. On the one hand, in order to strengthen the results and determine the effectiveness of the first hypothesis, three other hypotheses were proposed to be compared to Altman, Spring-gate and Zimski models. The results of all three indicated that the convolution model was not confirmed as accurate compared to these three models.

Advances in computers and the use of deep learning, which is a kind of improvement in artificial intelligence, affect the prediction of bankruptcy through visual financial ratios. However, to consolidate the test results of the first hypothesis, three practical models of bankruptcy prediction including Altman (1983), Springgate (1978) and Zimski (1984) were tested, the results of which did not confirm the accuracy of the convolution model compared to these three models.

Previous professional experiences and social identities of members of the audit committee can influence the performance of the committee and therefore affect important components such as the quality of financial reporting and internal controls. Therefore, the aim of the present study is to investigate the relationship between the social identities of the members of the audit committee of companies and the restatements of financial statements and internal control weaknesses. To achieve the purpose of the study, the composite data of 114 companies listed on the Tehran Stock Exchange in the period 2012-2020 were analyzed using multivariate logistic linear regression. Findings showed that the social identity of the members of the audit committee has a negative and significant effect on the quality of financial reporting with the alternative of financial statements restatements. Also, the social identity of the members of the audit committee has a negative and significant effect on the quality of financial reporting with the alternative of internal control weaknesses. Based on these findings, it can be said that the use of a strong audit committee with a high social identity in companies will greatly reduce the possibility of presenting inaccurate and distorted financial statements and improve the quality of the information provided and reduce the number of times financial statements are presented, and reduce the internal controls weaknesses through more effective monitoring of the effectiveness of internal control systems.

The category of management accounting is one of the important topics that by providing and providing useful information within the organization in various fields, you can have the value of buying in the organization. Due to the difference in the level of maturity of organizations (organizational life, organization size, management attitude, organizational culture, etc.) from the use of "14 procedures of management accounting", the block of management accounting is not always the same and the variable of compliance with the "four principles of global accounting" Is managed.The purpose of this paper is to modify the management accounting maturity model. For this purpose, first a set of concepts, factors, key dimensions and management accounting indicators were extracted. Then, in order to confirm the concepts, factors and characteristics of 86 experts and experts in the management accounting profession using purposive sampling, a survey was conducted and their views were examined and research data were analyzed using SPSS software. Finally, maturity levels were determined using the Integrated Maturity Model (CMMI) logic.
The research findings show that for a total of five levels of maturity, 282 indicators must be observed to guide the organization to the highest level, ie "optimal". One of the most important results of the research is to develop a tool for self-organization in order to change the differences between the expectations of organizations and the strategic goal.

Subject and Purpose of the Article:

 Accounting knowledge has entered the field of research through research training. In this study, the commercialization factors of doctoral dissertations in accounting have been modeled. The main purpose of this research is to identify the effective factors and to present an appropriate model for commercialization of   doctoral dissertations in accounting.

This research is qualitative in terms of approach and exploratory in terms of purpose. Data were designed through a questionnaire and distributed electronically among 300 accounting professors and collected comments. On the other hand, doctoral dissertations in accounting from 1993 to 2021, including 116 relevant dissertations on the subject of commercialization were reviewed.

Individual, cultural, organizational, environmental, political and economic factors are effective in providing a conceptual model for the commercialization of accounting doctoral dissertations. level of  public sector audit quality proposition.

 Conclusion, Originality and its Contribution to the Knowledge:

The results showed that the economic factor with a weight of 5.89 in the first rank and the individual factor with a weight of 4.74 in the second rank and the environmental factor with a weight of 3.36 in the third rank and the cultural factor with a weight of 3.06 in the fourth rank and the organizational factor and Politics with an average rank of 2.83 and 1.12 are in the fifth and sixth ranks, respectively. In this research, for the first time, the commercialization of doctoral dissertations in accounting has been investigated.

Convolutional neural networks are being applied to identification problems in a variety of fields, and in some areas are showing higher discrimination accuracies than conventional methods. Hence, in this research, an attempt is made to apply a convolutional neural network to the prediction of corporate bankruptcy. The financial statements ratios has been choice 66 companies that have been delisted from the Iran Stock Market due to de facto bankruptcy as well as the financial statements of 66 listed companies over 2000 to 2019 financial periods. In this method, a set of financial ratios are derived from the financial statements and represented as a grayscale image. The image generated by this process is utilized for training and testing a convolutional neural network. The images for the bankrupt and continuing enterprises classes are used for training the convolutional neural network based on GoogLeNet. The findings shows, in prediction of going concern of firms, Convolutional neural network has predicted with 50 percent of precision. This means that 50 percent of continues firms and 50 percent of bankrupt firms has been predicted precisely.

One of the most important factors affecting social development is the social integration of societies. Sociologists have identified several factors as contributing factors. One of the most important of these is the cultural characteristics of societies, the status  of normative plurality or normative conflict and how they are dealt with in societies. Theoretical literature proposes various models of its effect on social integration. This paper argues that societies with greater levels of plurality or normative conflict appear to have lower levels of integration. In order to test this claim, a comparative study was conducted using secondary data. For this purpose, data from WVS, (2015,1995) World Values Survey, Minorities at Risk, International Religious Freedom, Data World Bank and International Institute of Social Studies (ISS) are used. The data period of this study is from 1995 to 2015 covering 109 countries. The results showed that: societies with a high degree of normative plurality or conflict have a low degree of social integration. The form of the relationship between these two variables for both total plurality and Components for its constituents has been almost linear. North American countries had the highest integration and the lowest normative plurality and conflict. And African countries, on the contrary, have a higher degree of normative plurality and conflict and a lower degree of integration. Iran is ranked 87th out of 109 countries in terms of social integration and 31st out of 61 countries in terms of plurality and normative conflict.

This article reviews the literature and practice of social impact assessment (SIA) to address some of the perennial questions faced by all fields of impact assessment. What scope is there to extend impact assessment beyond individual projects? How might the different branches fit together? What is the relationship between scientific assessments and public participation? It argues that the relative marginalization of SIA has limited the effectiveness and influence of all aspects of impact assessment. However, this marginalization cannot be blamed entirely on the technocratic world views and political agendas of project proponents, governments and scientific agencies. The strength of SIA is undermined also by a failure to resolve fundamental theoretical contradictions concerning the objects and methods of impact assessment, in particular, the contested role of prediction in SIA. While closure on these issues may not be possible, acknowledgement and clarification of them does suggest positive routes forward for impact assessment.

Increasing capital is one of the means of financing the companies needed to implement new development or production projects. The most important goals of increasing corporate capital include improving financial structure, providing working capital, increasing shareholder wealth and increasing production capacity. The main goal of this study is to assess the extent to which companies succeed in achieving the goals of increasing capital. The population of this research is the stock exchange and companies that have been increasing their capital during the period from 1380 to 1394 have been investigated. Sampling in this research was performed using screening (knockout) method. Based on the above sampling, 37 companies were selected as sample companies. After collecting, the statistical data of the research were analyzed by Wilcoxon test and T test. The results of the hypothesis test show that companies have not succeeded in achieving a reform of the financial structure, increasing the stockholders' wealth and production capacity through capital increase, but the hypothesis of working capital financing has been verified.

Economic and administrative corruption make governmental policies inconsistent with benefits of the majority of society and waste national resources. Thus study and research in this regard, recognizing grounds that lead to corruption and its consequences, specially studies done by independent civil centers, is necessary because without knowing the problem, every countervailing measure taken, leads to dead end. Present qualitative study, is dedicated to investigation of social grounds effecting spread of corruption. the main goal of present study is to investigate the role of individual, characteristic, social, cultural and organizational factors in corruption committed. Deep interviews were conducted using qualitative methodology at management level in municipalities and banks of Tehran (Saderat and Pasargad Banks). Data was analyzed with thematic method. Findings showed that five main themes can be categorized under the title of ''the most important social grounds for commitment of corruption'': Religious and ethical commitment, institutional trust, family favoritism, civil freedom, and unacceptability of corruption in society. Based on findings economic and administrative corruptions would occur through people’s lack of religious and moral adherence, lack of work conscience and professional ethics, lack of institutional trust with decrease in job satisfaction and organizational commitment, trust reduction and job deviation, lack of transparency and free circulation of information due to lack of civil freedoms, existence of administrative systems based on kinship relations which cause some unlawful matters such as embezzlement, favoritism, selling the secret organizational information and etc., and finally lack of corruption’s disapproval in society.

The present research tries to recognize damages and disorders caused by using modern communication technology, by examining the impact of virtual social networks on youth tendency in Kermanshah towards social disorders. The method of research was survey study. The sample population of the present research were all 15 to 35 year old youth of Kermanshah city; which according to 1390 census, were 341,652 persons. The sample size of study was estimated by using Cochran formula 270 persons which was taken from Kermanshah youth population. In order to constitude theoretical framework and hypotheses of the study, various theories have been used in the field of social sciences and social communications. The research results show, according to survey respondents,social disorders such as; tendency towards fashion, sexual deviations, family tensions, fading religious values, identity crisis, vulnerable friendship, isolation and individualism were exist in moderate level or higher level in sample society.The research result showed; survey respondents believed that virtual social networks caused social disorders in moderate and higher levels.The results of hypotheses testing showed that all of the hypotheses have been verified with 99 percent certainty which means that there is a significant correlation between using virtual social networks and dependent variables and factors which were mentioned above. According to the results of the study it can be concluded that the use of virtual networks among youth in the study population have contributed to a variety of social disorders.

In recent years, several companies in the Tehran Stock Exchange is revaluated their non-current assets and is increased their capital In order to reform the financial structure and exit the inclusion of Article 141 of the Commercial Code. The aim of this study is Which structure can justify this expression?For this purpose we selected 70 companies that were accepted in the years 2010-2016 in Tehran stock Exchane (35 companies which is revaluated their non-current assets and 35 companies which is not evalated their non- current asstst.we are used To test of the hypothesis by Eviews 9 Software package and panel data. The findings show that revaluation of assets leads to an increase in audit fees in the later periods. The companies that were revaluated their assets compared with other companies, incured additional audit costs.

Urban passages are interface loops and communication strings of buildings and other urban spaces, that if carefully be addressed, have the most function in urban lifeand it also brings the most vital roles for the dynamism of a city. A correct design and geometric correction in urban passages, decreases many of developmental and environmental problems and psychological and social issues. Smoothing the traffic flow and making excursions and mobility enjoyable in city is possible due to inspiring and correct geometric design. This research is kind of social and cultural impact assessment studies of urban projects, whichinvestigate the social and cultural effects of geometric correction of urban passages in District 18 of Tehran. The method of this research is surveying and documentary quantitative form and in cases, for describing intervention action, interview and observation techniques had also been used.Statistical society is consisted of two groups of residents around the project and passing drivers, and information is collected through questionnaire from 200 people of them. According to the results, 20 outcomes in four social and cultural, environmental, economic and urban view and prospect, is detected. Friedman’s test results also show that among the identified results, paying attention to the needs of specific strata (such as the disabled, elderly, children) with an average rating of 13.37 have first priority; reducing conflicts between drivers and people with an average rating of 12.15 ,second priority; strengthen the rule of law among drivers with an average rating of 12.01, third priority; increasing the level of satisfaction of citizens with an average rating of 11.94, fourth priority; and reducing the financial damage due to traffic accidents with an average rating of 11.85, fifth priority.

By passing the instruction period and increase of graduate students and also research budget، knowledge of accounting in Iran entered to the field of research in a way that number of accounting projects has been implemented in the real world. Because of that different experience in implementing the accounting standards were achieved. So، it was expected the mentioned experiences help to solve the financial problems in country، in spite of lots of efforts which were done for researching; we still have many financial and accounting problems in our country. PHD projects could be considered as one of the important solutions to improve the University subjects including accounting. PHD projects are considered as team work job and it will be legitimate by supervisor teams in universities. It is obvious that applied projects should solve part of the problems in accounting field but unfortunately it is not working in the real world. The question which came in to our mind is how come that the out put of the applied and knowledge base projects could not make the darkness of the mentioned problems clear and also why politicians in difficult situations prefer to use their own previous experiences in important decision makings instead of using the consultant’s knowledge base suggestions. In this research I’m going to study، the reasons behind that prevent the applied PHD projects from success in real world which relates to the point of view that consider the political suggestions which are out put of knowledge base projects are not qualified enough for implementation. For this purpose، the indicators of an applied PHD project were considered and 110 vise people were categorized the mentioned indicators and then in a comprehensive study other applied PHD accounting projects were compared to each other. As result، in this study problems of the studied researches were identified and a proper and applied model for creating applied research was developed.