مالی

In today's advanced world, it may seem easy and simple for many entrepreneurs to launch a start-up business, but having a great business idea is not enough for entrepreneurs to survive and succeed. During the development life cycle of a start-up business, there are various challenges which emerge from different sectors such as finance, marketing, human resources and information technology and the main root of the most of these obstacles and challenges is financial and accounting issues. Financial and accounting issues such as financing, Investments, working capital, taxes, cash flow management, recording financial events, reporting procedures and capital budgeting are specialized and complex decisions that are beyond the control of entrepreneurs in the most cases, Therefore, the aim of the current research is to know the views and lived experiences of entrepreneurs about the financial dimensions of startups with the aim of providing a model for entrepreneurship development. This research is practical in terms of purpose, and in terms of data collection, it is a qualitative research of the phenomenological type. In this research, the central phenomenon is the view of entrepreneurs in relation to various financial and accounting dimensions governing the activities of start-up businesses. On the other hand, considering that the present research is in a way that requires exploring and examining the ideas and views of the research participants, the phenomenology method, which is one of the types of qualitative research methods, has been used. In this regard, the experiences, feelings, opinions and views of the participants were carefully evaluated and analyzed. The statistical population of this research includes two groups of entrepreneurs and managers of successful and unsuccessful start-up businesses. The first group consists of successful entrepreneurs and managers. The start-up businesses created by these entrepreneurs are currently active and have reached the stage of supply from the idea stage. The second group consists of unsuccessful entrepreneurs and managers. Businesses created by this groups have mostly failed due to various reasons including financial issues after establishment. The participants of this study were 26 entrepreneurs (including 12 unsuccessful entrepreneur and 14 successful entrepreneur) and were selected using the purposeful sampling method. In collecting the required data, a semi-structured interview method was used until reaching theoretical saturation. Thematic analysis method was used to analyze the data and the four concepts of credibility, transferability, confirmability and transferability were used to check the validity and reliability of the interviews. The findings of the research show that from the point of view of entrepreneurs and managers of failed and successful businesses, financial and accounting issues are considered to be the main challenges and obstacles to entrepreneurship development. The results indicate the identification of 3 main themes of obstacles and challenges of the start-up stage, obstacles and challenges of the growth stage and solutions to improve the financial dimensions of start-up businesses. In general, according to the experiences of entrepreneurs, 7 unique sub-theme were extracted with 173 different narratives. The classified themes of financing, investment, working capital, budgeting, pricing, operational, accounting and reporting are among the financial dimensions of start-up businesses. Also, according to the opinions and suggestions of entrepreneurs, several codes such as income management through pre-receipt, business plan financial indicators, credit sales management, understanding the structure of fixed and variable costs, ignoring unrelated costs in decision making, internal controls and audit issues are the key findings of present study, because the research literature has not directly mentioned these codes. The results also show that unsuccessful entrepreneurs emphasize financial issues more than successful entrepreneurs in continuing their businesses. In addition, the growth stage in the life cycle of start-up businesses has the most financial and accounting challenges and obstacles. The findings of the research indicate the important role of financial and accounting issues in the success of start-up businesses, therefore, financial management training and its techniques are suggested in the development of entrepreneurship in the country. The need for financial and tax advice is one of the most important issues raised by entrepreneurs. In this context, it is necessary for financial advisors to adjust their approaches and services according to the unique challenges faced by entrepreneurs. These services may include adopting guidelines for budgeting, cash flow management, debt management and financing. The results of the research show that entrepreneurs consider the lack of accounting software suitable for start-up businesses as one of the challenges of recording and reporting their financial events, therefore accelerating the launch and development of software specific to start-up businesses at a reasonable price can solve this challenges.

In order to investigate the impact of a technology on the business model, it is necessary to examine the characteristics of that technology and how to use those characteristics in order to benefit from opportunities and deal with threats, so the purpose of this research is to investigate the characteristics of blockchain on financial innovations. The statistical population of this research is more than 100 thousand people and the statistical sample using Morgan's table is 384 people. Information is collected by library, field and internet methods. The validity of this questionnaire was confirmed by experts and supervisors. Also, the measuring tool is a questionnaire. The questionnaire was designed by Latman (2016) and has 36 questions. Data analysis software is the Spss software package. A 5-point Likert scale was used for the questionnaire. The research results showed that some of the key features of blockchain technology will have a direct impact on the banking industry. These key features include dynamism, identity preservation, information security, lower cost, time saving, trust building, decentralized and impenetrable blockchain technology and financial innovations and value transfer in banking. Each of these features will affect different aspects of the business model.

Today, new banking financial technology is very important in the world due to the widespread use of the Internet and information technology. The present study was conducted with the aim of presenting a model for accepting new financial and banking technologies. This study was performed in two parts: qualitative and quantitative. In the qualitative section, 15 experts were selected by judgmental sampling and saturation level as a statistical sample and interview. The interviews were analyzed by content analysis method and the categories of the model of acceptance of new financial and banking technologies were identified. Thus, 77 sub-categories, 16 main categories and 10 final documents were obtained from qualitative section analysis. In the quantitative part, a questionnaire of the identified categories was designed and given to 384 customers of banks and financial institutions selected by the Cochran's formula. The categories identified by Shannon entropy method were weighted and prioritized to identify the most important categories for the adoption of new financial and banking technologies. The results showed that the indicators of organizational strategies with a weight of 0.0231, creating speed in accepting innovation with a weight of 0.0222 and investment and challenges with a weight of 0.0222 are the most important among the other identified indicators.

Entrepreneurship, as the most important weapon of economic development, has an important role in economic development and raising the level of capability of the country. The purpose of this study is to provide a model and strategy of effective factors in managing the development of women entrepreneurship in Iran. Because the main problem of underdeveloped countries in today's world is not the lack of financial and human capital Women in entrepreneurship should be considered as almost half of the effective human resources of the society.

In the present study, using the meta-combination technique, the findings of related internal and external studies were systematically examined by the seven-step method of Sandolowski and Barso. Out of 120 articles searched in this field, 70 selected articles based on which 22 factors affecting the management of women's entrepreneurial development were identified and extracted. Research

The present study was conducted with the aim of providing an effective model for explaining the factors affecting the management of women entrepreneurship development in Iran‌‌. Research Methods. This research is applied in terms of purpose and descriptive in terms of data collection and survey group. Data analysis was performed qualitatively using content analysis and Delphi and MaxQuoda software and quantitatively by structural equation modeling measured using correlation and covariance, Demetel. The statistical population of the present study consists of 30 experts and professors in the qualitative section and in the quantitative section of senior human resources in the study area of ​​Tehran Municipality and its affiliated organizations, which is equal to 196 people. 

The research findings showed that the main factors of personal/personality dimension, economic/financial, cultural/social‌‌, ‌‌‌ political/administrative and 22 sub-concepts affect the development of women entrepreneurship ‌‌‌

‌‌‌Based on the results of research‌‌, ‌‌‌Individual characteristics can be considered as one of the most effective factors in the process of managing the development of women's entrepreneurship in Iran. It is suggested by compiling, implementing and supervising scientific programs for entrepreneurship development (up-to-date and effective) in any geographical location and living standard of the target community in Iran;  By raising the level of knowledge, attitude, motivation and entrepreneurial leadership of women with effective and efficient government support, the individual / personality factor can be considered as the most powerful factor in managing the development of women entrepreneurship in Iran.

The social life of humans is governed by norms,rules and regulations.The law as the mechanism of social control is the regulation,definition and validation of property rights.Iran's society is in the current situation entangled with anomalies,escaping law and order.The main question of the research is that "what are the sociological factors affecting the formation of administrative and financial escaping law"? The present study is a descriptive-explanatory study and a quantitative testing method.The statistical population of the population was over 18 years old in Khuzestan province and the sample size was 613 people. The results of the experimental model of the research indicated that the direct effect of the anomy feeling variable was 0.29,for social participation equal to 0.02,For procedural justice equal to 0.04, the social bond and the feeling of freedom both equal to 10,the notion of breaking the law is equal to 0.61. Whatever individuals are involved with social participation and the network of interactions and social bonding,and seeing justice implemented with impartiality, Non-discrimination and respect by law enforcement,as well as a greater sense of and understanding of the existence of freedom in the community;fewer anomy feelings and at the same time have a more general and positive view of law and law, In such a way that the breaking of the law manifests itself as a negative cultural and normative matter,and ultimately decreases the administrative escape rule.

This study aimed to evaluate Naja personnel performance in general department of physical education based on the Balanced Scorecard (BSC) between years of 2015-2016. The research was descriptive - inferential. The target populations were 143 formal and contracted personnel of physical education department in Iran. To gather the data, a researcher-made questionnaire was used by previously similar researches consisted of 32 questions with Likert scale. kolmograph-smironov and one sample t-tests were used. One-sample t-test results showed that unlike three other elements (growth and learning, customer, and internal processes), financial component in hypothetical situation was less than favorable average. There was a significant difference between the current and desired status means (t = -3/36, p

The Knowledge of the functional status of banks provides the ability to identify the strengths and weaknesses caused the Strategic management act in a more aggressive compared with competitors. In this regard, the present study aimed to evaluate the performance of Mehre Eghtesad’s branches in Sistan and Baloochestan province based on BSC approach and analytic network process (ANP) was done. For this purpose, four performance dimensions, including financial, customer, internal processes and learning and growth were considered. To assess the performance of the branches in terms of financial, internal processes and learning and growth, the actual data contained in the financial statements and documents in 92 were used. And to measure customer dimension a questionnaire based on 5 Likert designed and distributed among each branch separately. In addition to comparing the functional aspects of the BSC and branches in terms of performance, a questionnaire was designed with the scale of 9 by ANP, and distributed among managers, department heads and experts numbered 40. Data analysis by SPSS and Super Decision software showed Iranshahr branch with 0.092 factor won first place. And then Moalemand bazar branches and other branches were the next ranks.

Total quality management is a comprehensive and pioneer management philosophy which by considering product/service quality and gaining customer satisfaction is capable of helping organizations to maintain current markets and gain new markets, at current tense and full of cross-border challenging era, and guaranteeing their survival. At the same time and due to intense competition, new discussed experiences and developments in the market, quality and innovation and management, our understanding of TQM and its attributes, properties, functions and relations constantly is changing and new functions, features and relations has been proposed and its affected area is increasing. This research examines the impact of TQM on customer behavior through production, financial, innovation and quality indicators and in terms of type is a descriptive correlational research and in terms of the purpose is an applied research. The research population is representatives and after-sales service centers of Bahman Group and information is gathered through the questionnaire and for analyzing and path analyzing SPSS22 and AMOS software is used. The analises results of the research suggests that the impact of TQM on customer through quality and innovation indicators is positive and high and the impact of the financial and production indicators is positive and significant.

Feeling of security, as a subjective dimension of security, is playing an important role in tourism development, both quantitative and qualitative, for pilgrimage destinations. Mashhad as one of the largest religious cities in Iran and as a city where the holy shrine of the 8th imam of Shia - Imam Reza- is located in it, attracts millions of pilgrims every year. In order to have permanent presence of pilgrims in entertainment venues and historic sites, such as Khajeh-Rabi tomb and etc…, for leisure, acceptable level of security is needed. This research is to measure the feeling of security in Mashhad pilgrims’ points of views based on three dimensions of security; physical safety, financial and morality. 400 questionnaires were distributed between the pilgrims who have entered the holy shrine from the four main gates. Results showed that pilgrims have the most feeling of security in historic sites in terms of physical security, safety and moral harassment. Overall physical safety was more considered between other dimensions. In Mashhad, feeling of security was a little more than average (between the ranges of 1-3) in leisure destinations between other dimensions.

Construction plans are regarded as the basis of the economy in the society. Any delays in the utilization of projects can cause to waste the investments and the loss of technical and economic justifications. In this paper, the barriers of on-time delivery in water projects will be scrutinized in Mazandaran Regional Water Company. So, the independent variables such as management obstacles, cultural, social, economic, financial, juridical, legal, technical, infrastructural factors, and dependable variable or human factors would be influential in the delays in construction projects. The research methodology is to provide a descriptive-survey study and the populationincludes 169 managers, experts, employers, and contractors working in various parts of water construction projects in Mazandaran Water Joint Stock Company selected by simple random sampling. The data is collected through a questionnaire in which the reliability coefficient calculated based on Cronbach's Alpha (α=87%). By using SPSS, descriptive and inferential statistics and Friedman's correlation coefficient, an intelligent analysis will be performed. The research findings represent that there are positive and meaningful relations between the averagerates in the obstacles to management, total eight questions of economic and financial barriers, the lack of technical and infrastructural factors, environmental obstacles, juridical and legal problems and finally the barriers in human factors.

This research that is adopted from a PhD thesis of writer entitled "design a model of effective organizational and managerial factors on administrative-financial corruption in government organizations, has been executed in order to investigate a direct and indirect effective managerial and organizational factors on corruption in government organizations. Correlation method along with metrical approach is applied in this research. Reliability of the verified questionnaire is confirmed according to the primary study with cronbach's alpha 0.9794 and validity of the questionnaire has been verified through content validity and factorial analysis. The sampling method is of judgment sampling type, so that questionnaires have been distributed among 934 relevant managers and experts of government organizations in Isfahan and Zanjan provinces. With attention to the main objective of research and by means of SPSS software, effective managerial and organizational factors on corruption in government organizations have been recognized and the amount of direct and indirect effective factors on corruption have been investigated through studying casual relationships between variables. Finally it showed that the weaknesses of control system, communication, leadership, supervision, mobilizing resources and possibilities, organizing and sin structural factors effect administrative financial corruption respectively.

The present study was carried out to investigate the relationship between in- service training with manager's performance at Mahabad high schools in 2005-2006. The objectives were considering finding the differences between the trained and non-trained male and female managers regarding their educational, financial and administrative performances. The hypotheses were about finding the relationship between the aforementioned group regarding the in-service training and their performances.
The statistical population includes 427 teachers. Using the Morgan formula the statistical sample size includes 280 teachers.
The method of the study was descriptive survey and the proportionate stratified sampling was used. In order to collect the data two researcher made questionnaire were used. To analyze the data and test the hypotheses SPSS software was used.
The results showed that there is significant difference between the teacher's performance and their in-service training.