Value-creating factors in the professional relationship between the auditor and the employer in the auditing profession by Alireza Vaziri, keihan Azadi, Mojtaba Maleki choubari

“…Ronen & Ye (2019) showed that prohibiting the establishment of a relationship between the employer and the auditor reduces the probability of detecting significant abuses. The reason is that such a law increases costs, and thus reduces the probability of detecting significant abuses, and in turn increases the audit margin cost, and forces the auditor to choose a lower level of audit. …”
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Investigating causal relationships between entrepreneurial education and sustainable employment generation in Islamic Azad Universities in Tehran by Sana Abdulali, Mohammad Naghi Imani GelepordesariI, Asghar Sharifi

“…Joseph Schumpeter presented his theory of economic development in 1934, which coincided with the great economic depression, and his opinion about the central role of workers in creating profits was noticed, and for this reason, he was called the "Father of Work". According to him, "the worker is the main driving force in economic development" and the worker's role is "to innovate or create new combinations of materials" (Cohen et al, 2016).  …”
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Identifying factors affecting the commercialization of products of knowledge-based companies based in science and technology parks and growth centers by yousef sofi, Vahid Reza Mirabi, Rahim Sarvar

“…Creating platforms for the supply of knowledge and technology, in addition to providing significant economic values ​​for organizations, leads to the economic and technological growth of society. One of the main reasons for the speed of technological progress and development in industrialized countries has been the attention to the commercialization process of those countries (Safari, 2018). …”
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Perceived effects of the hidden curriculum of return to entrepreneurship with the mediation of goal orientation by Ahmad KarimiDashtaki, Mohammadbagher Akbarpour Zangalani

“…Regarding the importance of entrepreneurship, it is enough that today the great universities of the world have put the education and development of entrepreneurial thinking on their agenda, and the best reason for this is the "Summary of the Global Declaration on University Education" which was issued in October 1998 under the supervision of UNESCO in Paris. …”
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Modeling the relationship between the moral charter derived from Islamic teachings and performance with the mediating variable of employees' perception by leila jahantigh, Abbas Babaeenezhad, Mohsen Zayandehroudi, saeed sayadi

“…Institutions and business organizations are more inclined to acknowledge consequential ethics than statutory ethics, and the reason is partly due to the persuasive arguments of Adam Smith, the Scottish political economist and moral philosopher. …”
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The learning process of physical education lessons in education through virtual education by mahyar yarahmadi, Habib Honari, Meysam Shabaninia

“…The results of the research showed that the design of the virtual training model of physical education in Iran includes the problems of conducting physical education lessons in virtual space, the lack of supervision and concentration in virtual education, the lack of proper communication between professors and students, the coverage of virtual classes, economic issues, weakness of software and hardware technology, Internet and its infrastructure problems, benefits of information technology in virtual education, superior characteristics of virtual education, weakness in establishing friendship and communication, insufficient knowledge of the space and capabilities of virtual education, problems of virtual education of the lesson of physical education, weakness in network communication and infrastructural barriers, use of new educational technologies, problems of virtual learning, capabilities of virtual learning, and the reasons for the importance and superiority of virtual learning. …”
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Designing a model of institutionalization of organizational culture based on synergy in the tourism holding of Parsian Hotels Group by Behnam Rahemi, Majid Jahangirfard, Farshad Hajalian

“…Organizations must govern a culture in which employees find the necessary motivation and ability to carry out and continue the activity, and by feeling a sense of belonging to their organization, they can provide reasons for the organization's stability and effectiveness. …”
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Identification and analysis of drivers affecting the maturity of knowledge management in Tehran Municipal Sports Organization by ismail khandan, Ali Mohammad Safania, Mohsen Baghrian Farahabadi, Seyyed Salahuddin i Naqshband

“…On the other hand, preserving knowledge capitals and continuous use of them is also a reason for organizations to seek to use knowledge management and apply it more than before (Bayat et al, 2022). …”
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Explaining the model of value creation of tax income and gross domestic product based on tax system reforms by Bahram Ramazani, Mojtaba Malekichoobari, Sina Kheradyar

“…Human resources are certainly one of the most important pillars of organizations and each and every employee is involved in the process of development and progress of organizations, so one of the reasons for the success of organizations is to have taxpayers who strive beyond their duties. …”
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The Concept of Rebellion/Rebel in the Behistun Inscription: Formal Terminology and Phrases by Adel Allahyari, Assistant Professor Hossein Badamchi

“…Following these events, Darius commissioned the creation of the Behistun Inscription and its relief to assert his legitimacy, detailing the reasons and methods of his ascension to the Achaemenid throne. …”
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The Mediating Role of Cash Flow Statement Indicators in the Relationship between Stock Mispricing and Corporate Cash Holding by Ali Majid Akaleh, Hamzeh Didar, Gholamreza Mansourfar

“…Firms may maintain cash for various reasons, such as avoiding cash shortages, benefiting from tax incentives, exercising managerial discretion, and addressing agency issues (DeAngelo et al., 2010; Faulkender et al., 2019; Foroughi & Farzadi, 2014; Nanda & Vadilyev, 2023). …”
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Providing a development model for the effectiveness of persuasive advertising in social networks by Hamzeh Hessani Khabr, Payam Paslari, Mehdi Bagheri, Saeed Muradpour

“…Each of these dimensions includes different components that researchers have confirmed the relationship between them and the effectiveness of advertising on Instagram.According to the results of the research, the following suggestions are presented:Clothing companies such as Hakobian, LC Man, Maxim, and Ikat can use persuasive techniques such as "social validation" or "reason seeking" in their social media advertising. …”
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Designing a structural model to improve the productivity of higher education managers by Kiana Kaveh, Amineh ahmadi, mojtaba moazzami

“…In recent years, productivity has turned from a measure of organizational performance into an economic-social and cultural concept, and therefore the role of educational units in productivity has become more prominent. And for this reason, the role of educational units in productivity has been highlighted (Haenisch, 2012). …”
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Designing a cyber insurance implementation model using foundational data theory by Behzad Esmaeilifar, manouchehr Ansari

“…Until now, in Iran, specific and comprehensive coverage for cyber risk has not been provided, and the main reasons for not providing it by insurance companies can be attributed to the lack of information and technical knowledge in the field of providing the plan, the lack of knowledge of these organizations about this type of insurance coverage, and also, lack of sufficient financial transparency on the part of companies applying for such insurance policies. …”
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Designing a general employee management model with an emphasis on performance management by Maryam Nasiri, Ameneh Firozabadi, Sanjar Slajagheh, Mahdi Mohamad Bagheri

“…On the other hand, some people are looking for the satisfaction of investors, and for this reason, they try to provide high quality products and services with low costs to the market. …”
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Presenting a model for the establishment and maintenance of expert human resources in the government organizations of Sistan and Baluchestan province by Majid Reza Dahmardeh, Vahid pourshahabi, Amin Reza Kamalian, Habibollah Salaerzehi

“…If we carefully study the national wealth of a society, we come across two types of capital resources: material capital and human capital, meanwhile, it is the existence of trained and expert human capital that uses material capital, and its lack and deficiency is the reason for the loss and stagnation of the national capital and the decline of production and reproduction (Armestrang, 2018). …”
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A Model for Implementing New FinTechs in the Banking Industry (Peer-to-Peer Lending) by Hosein Mohammadi, Narges Mohammadalipour, Noroz Norollahzadeh, Ghanbar Abbaspour asfadan, Mahnaz Rabie

“…All these factors have led to the decrease in the popularity of the banking system; But on the other side of the field, the increase of people who, for various reasons, cannot use traditional banking services or do not want to use them, has led to the development of fintechs. …”
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Analyzing the discourse of tourism development with a justice-oriented and moderate approach by Mostafa Ghodrati, Mehraban Hadipeykani, Reza Ebrahimzadeh

“…It should be noted that this research is based on the texts expressed by the discourse analysis method and only the literary aspect of the discourse has been examined. For this reason, since the intervening variables have not been examined in the research, the researcher's publication believes that according to the various influential variables, the efficiency and performance in all four periods in the tourism development sector was low, but considering the improvement of the country's conditions compared to the beginning of the Islamic Revolution, the justice-oriented period had better conditions and grounds for the development of the tourism sector. …”
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Presenting Iran's new economic diplomacy model with an export approach for neighboring countries with an emphasis on cultural and media diplomacy capacities by sekhavat kheirkhah, sayed Ali Tabatabai Panah, Alireza Soltani, Hamid Reza Shirzad

“…In this research, the 10-year trend (2013-2023) of Iran's exports to 15 neighbor countries was diagnosed, and by identifying at least 25 challenges and obstacles; it shows that the role of political issues in commercial and economic relations and the existence of security problems and ideological conflicts created by the media in neighbor countries, as well as the low level of cultural relations and weakness in communication and advertising, and lack of sufficient awareness of businessmen about the tastes and customs of neighbor countries, along with other technical, qualitative, and infrastructure factors have made most of the neighbor countries to place their markets at the disposal of Iran's competitors, and Iran's effort to improve its commercial position in the region has not reached its desired point. For this reason, Iran's share in meeting the needs of its neighbors is only 1.76%. …”
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Level-8 Ph.D. Programs In Medical Sciences: High Time For The Higher Education Commission (HEC) Of Pakistan To Establish A Medical Wing by Wafa Omer

“…Conclusion: Summing up the discussion I would conclude by stating that some of the important reasons for establishing a Medical wing in the Higher Education Commission of Pakistan are: • To develop a comprehensive competency framework tailored according to the needs of the healthcare institutions and the expertise of the medical physicians opting for level-8 degrees…”
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