International Journal of Business Management and Entrepreneurship
Volume:2 Issue: 3, Spring 2023

According to the study of Sinaq and his colleagues in 2022, companies seek help from auditors in order to improve the quality of financial reporting or to improve the timeliness of financial reporting. Timeliness of financial reporting is effective or not. Sinagh and his colleagues have dealt with this issue, and therefore, an attempt is made to assess the issue and his assumptions in Iran as well. In order to analyze the hypotheses of the research, the statistical population was selected from 2016 to 2021 and for 6 years, and they included listed companies, and the statistical sample was selected using the elimination method, with the number of 82 companies. The research method used is a descriptive-analytical method, and historical research data was collected and classified by referring to financial statements and reports of companies listed on the Tehran Stock Exchange. The panel data method was used to analyze the statistical data; and in the analysis section, descriptive and inferential statistics and various related tests were performed and data analysis was done using Eviews software version 9. According to the regression model analysis, the research findings show that there is a negative and significant relationship between busy auditors and the quality and timeliness of financial reporting of companies listed on the Tehran Stock Exchange, so that in this research, the effectiveness of special hypotheses was determined based on the t-statistics. Auditors' workload has a negative and opposite effect on two indicators of the quality of financial reporting and the timeliness of the company's financial reporting, but the effect is greater on the timeliness of financial reporting.

The main purpose of this study was to investigate the role of active citizenship in the relationship between awareness of citizenship rights with accountability and transparency in Rasht municipality. The present study is a descriptive-survey that describes records, analyzes and interprets the existing conditions. The statistical population of the study includes all citizens of the five districts of Rasht municipality, of which 384 were selected based on Krejcie and Morgan tables. Spss24 software was used to collect data from a questionnaire and for data analysis. The results of this study showed that there is a relationship between citizens' awareness of citizenship rights and active citizenship in five districts of Rasht municipality. There is a relationship between active citizenship and accountability in 5 districts of Rasht municipality. There is a relationship between active citizenship and transparency in the five districts of Rasht municipality. There is a relationship between citizens' awareness of citizenship rights and accountability in the five districts of Rasht municipality. There is a relationship between active citizenship and transparency in the five districts of Rasht municipality. There is a relationship between citizens' awareness of citizenship rights and accountability in the five districts of Rasht municipality. There is a relationship between citizens' awareness of citizenship rights and transparency in the five districts of Rasht municipality.

In international system, the major appearance of international relations is reflected as the whole interactions among states. The international state system, which in a general sense refers to a set of interrelated units and a pattern of interaction among them, is more demonstrated as structural power to alter the structure of the global political economy.1 From the definition of Balaam and Veseth (2005), power is the ability of one state (or actor) to get another state (or actor) to do something, even if they don’t want to. Generally, state power can be appeared as capabilities which refer to “Hard Power” and influence as “Soft Power”.2 The U.S, Russia, and China, as three of five permanent members of the UN Security Council, are currently playing as the major powers in international systems. Those three major power relations are an important component of the international relations and an important factor that impacts the evolution of world configuration and international order. In a sense, to study the international order is to study major power structure.3 The final disappearance of the world’s two confronting camps by end of the Cold War, and the resulting U.S. sole superpower status, have brought about important changes in the major power relations and international order. After 9/11, the unilateralism and preemptive strategy adopted by the Bush administration strongly affected the major power relations and international order. Therefore, this paper is to examine the basic features and major mechanisms of the present major power relations among those three states, and their interactions to influence the international order.

The aim of the study is determining factors affecting E-branding in Iran. This study was a descriptive survey and the survey instrument was a researcher-made questionnaire. Statistical society was all of experts in food industry companies of Tehran. Sample size (140 persons) determination is based on the Cochran formula and cluster random sampling method was used. After data collection, data analysis was performed using SPSS. Results showed that perception of customer, infrastructure of technology and branding style have significant role in E-branding in Iran.

IRAN economic Growth relies much on natural resources, leading to large quantities of greenhouse gas emissions. Petrochemical Sector is no doubt, vital for the stimulation of economic growth of any country, IRAN is not an exception. This sector needs more government assistance in technology expansion, and financial help in order to grow faster and compete with global competitors. This article presence the current scenario of the petrochemical industry in IRAN. South Pars Gas Field is the largest gas field in the world. This field in the Persian Gulf and is located on the border of Iran and Qatar. In it, Dalan– Kangan formations are containing gas reservoirs. Energy (renewable and non-renewable) plays a major role in the production process in the national economy. Natural gas (NG) plays a major role in linking fossil fuels to renewable fuels. When associated with other fossil fuels (coal and oil), NG produces half of the pollution. Current technological advancements have sparked a surge in natural gas production in the IRAN, with increased supplies and significantly cheaper costs expected well into the future. On the other hand, South Pars gas field as one of the world’s largest gas fields can play key role on Iran’s energy future. Therefore, in this research, effect of South Pars development projects on energy and consequently, economy of Iran has been discussed.

In the knowledge era, new forms of organizing and managing firms emerge to adapt to new situations. One such new form of organizational management is ambidextrous leadership. Ambidextrous leadership combines opening leader behaviors, such as promoting creativity, and closing leader behaviors, such as accomplishing objectives and adhering to norms. Thus, the aim is to demonstrate that a social orientation is not at odds with measures of operational performance other than profitability. The purpose of this study is to examine how ambidextrous leadership is linked to social entrepreneurial orientation and how this in turn affects operational performance. This is done through a rigorous review of the literature.