نشریه توسعه علمی
پیاپی 1 (زمستان 1401)

The purpose of this study is to review research conducted in the field of higher education funding over the last decade. 66 published papers in the field of higher education funding based on eight factors including thematic trends, indicators used, history, society, survey sample, research methods, data testing methods and description of results are selected. We conclude that there are five thematic trend areas, including methods of funding, comparative studies in the field of funding, funding mechanism, and factors and conditions affecting funding and finance. Academicindependence has received more attention in previousresearch, with a total of 16 indicators extracted from these five thematic areas, the most important of which was in the area of budget. The period of pervious researchhas seen an increasing trend over the years of research, state universities being the largest target group in terms of population and, and in terms of research methods, explanatory analysis methods outperforming other methods. In terms of data testing techniques, mixed techniques (qualitative-quantitative) were used more.

Nowadays, the attention to the environmental and social dimensions, along with the economic dimension, has spread among the society of accountants and management. Therefore, sustainability reporting has been provided to organizations in different frameworks by international organizations. In this research, the concept of sustainable development and sustainability report from the point of view of many researchers and organizations have been extracted from about 100 domestic and foreign articles and reliable sites in this field. Then, three theories influencing sustainability reporting, including stakeholder theory, legitimacy theory, and institutional theory, which were mentioned as supporting theories with a higher average among these hundred articles, are explained, and with logical reasoning, the relationship between these theories and reporting is explained. Stability is expressed. Finally, the relevant international frameworks for sustainability reporting arepresented. This research, using inductive method and citation analysis, is a guide for different researchers in this field.

Agency contract is one of the determining factors in cost stickiness phenomenon. The decisions that managers make in these situations can be influenced by personal considerations, leading to agency problems. In this research, the role of the moderator of commercial credit on the relationship between manager's overconfidence and agency problem with cost stickiness was investigated. The statistical population of this research is the companies admitted to the Tehran Stock Exchange between 2014 and 2016. In order to test the hypotheses of the research, the multivariate regression method was used, and the results of the hypothesis test showed that with the increase of commercial credit in the company, there is a lower cost of adhesion, and the companies that have a high agency problem and there is overconfidence of the manager are affected by commercial credit. The title of one of the corporate governance mechanisms is reduced.

The budget, as the financial expression of the government's operations, is the most important document that helps the executive bodies to achieve the goals of the country's vision document and development plans and effectively perform their duties. Therefore, the effort to improve this financial document and the efficiency of the budget in the implementation of the activities of the executive bodies has always been a concern and challenge, so the purpose of this research was to the effect of transparency, accountability, supervision, and community participation on budget management. In terms of its purpose, this research is applied research and is in the category of descriptive-causal research. The research community included the employees of Tejarat BankTehranbranch, and to measure the current situation, a 21-question questionnaire was used to collect data after verifying its validity and reliability. In this research, structural equations have been used to investigate the relationships between the components of the model. Lisrel software was used to analyze the hypotheses. According to the data analysis, the results indicated that transparency, accountability, supervision, and community participation have a positive effect on budget management.

Recently, the increasing development of money and financial markets has attracted a lot of attention. Due to the importance of financial markets, until today, various stock forecasting strategies have been provided, most of which are able to make predictions for only one specific stock. In this research, the goal is to provide a solution that can provide high accuracy for stock market forecasting at the same time with low processing overhead. In this solution, an optimal portfolio of stocks is offered to the user, which stocks are ready for sale and which stocks will be suitable for the future, so that the user can reach the maximum possible profit. In order to achieve higher accuracy in the proposed method, first, the system wastrained using data mining, and in this proposed method, improved genetic algorithm and multilayer neural networks were used. According to the findings of the research, in the proposed model, only stocks are selected whose average price changes are higher than the threshold specified by the user, and in this case, the stock portfolio is formed, and it is even possible to determine the number of selected stocks, which is the best stock portfolio. Selection and as a result reached the best profit. Also, in this research, several studies were used for comparison, and, as a result of the review, it was found that the proposed solution is able to perform better than its competitor's methods and has higher accuracy.

Green supply chain management is a new and useful initiative for business development, improving environmental capabilities and sustainable production, and it can increase competitive advantages through creating and providing value for customers, because attention to the environment in customer satisfaction and loyalty and the ratio to the company's products and increasing profitability is important. Similar innovation strategies have helped organizations achieve green supply chain goals. Business model and supply chain models are very useful in creating value for the organization. Our effort in this research is to expand these concepts and how these models help in increasing the profitability and performance of the organization in addition to being compatible with the environment. The research results show that in order to satisfy customer expectations in green supply chain management, companies need to have some technical capacities. Companies must be able to cut costs to offer lower prices to customers. Companies also need to improve their technology infrastructure to provide simpler and more functional products. In this context, companies should increase their research and development investments.