فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 16 (تابستان 1398)

This research has been studied in light of the current economic crisis of non-profit universities with the aim of presenting a model to improve the competitiveness of non-profit universities. To this end, the future scenarios of higher education in the country and a model for improving the competitiveness of non-profit universities are discussed. The article is analytical review and the research method used is content analysis. Based on the results, it is suggested that considering all the components and indices extracted from this study, consider the factors and indices with inappropriate status in universities and improve them at the top of the program. Make strategic decisions and decisions.

Culture plays a central role in economic, political, managerial, or production decisions as a guide to macro decisions. Culture is like a spirit that is present in all the various activities of the country. On the other hand, despite the great importance of culture in the development of human societies, especially rural settlements, this issue remains neglected in the objectives, guidelines and criteria of conducting rural development studies. For this reason, the present study aimed to investigate the attention to cultural attachment in rural areas of Kohnuj. The research method is descriptive-analytical and data collection is done through library and field research. Data were analyzed by SPSS16 software using one-sample t-test. The results show that due to the cultural attachment in the villages of Kohnouj city is very low. On the other hand, the results of the questionnaire indicate that the greater the cultural attachment, the greater the proportion of rural people contributing to development.

For the past 25 years, financial reporting of legacy assets has been a very problematic issue for public sector entities that own these assets, focusing on the evaluation of legacy assets, focusing on a framework that places stakeholders socially, Legal and cultural, rather than the economic values ​​of these assets. But if the legacy assets cannot be included separately in the financial statements, they create confusion and ambiguity in the balance sheet. According to this approach, heritage assets should not be included in the statement of financial position; therefore, each country should make a statement of the assets in which the heritage assets are stated in physical units in financial statements. Therefore, in order to calculate the income and expenses related to heritage assets, each province must create a financial fund. The fund covers all income and expenses related to heritage assets in each country. The research method in this study is descriptive. In this descriptive study, the purpose of this study was to describe the conditions or phenomena under study. The results show that there is a significant relationship between the valuation system and hereditary reporting.

The necessity of this research is to discover the effects of the feeling of customer’s brand fascination as a vital force for companies, leading to a high level of market share and customer loyalty. The population is the Ladies wearing Burberry brand clothes in Rasht city. The research method is survey. The research carried out in terms of objectives is practical and descriptive in terms of data collection. According to the research model, eight hypotheses were set. The data gathering method is a field and data gathering tool is a questionnaire. For data analysis and hypothesis testing, statistical test based on structural equation modeling and Lisrel software have been used and seven hypotheses have been approved. Among the variables, brand trust, brand Authenticity and customer memory have the greatest impact on brand love and the impact of lifestyle on brand love is not meaningful.

One of the most important components of the Sixth Development Plan is achieving 8% annual economic growth, much of which must be achieved through attracting foreign investment. Knowing the level of attraction of foreign investment, in addition to optimally allocating resources to attract, helps the government in its financial planning. In this study, single spectral analysis (SSA) method is used as a nonparametric probabilistic method in order to obtain more accurate prediction of investment attraction. First, by analyzing the time statistics available in the investment sector, the nature and structure of the investment based on the criteria of the business environment were examined. Then, single spectrum analysis was performed while predicting foreign investment attraction.
The results of this study show that the highest amount of foreign investment in Hormozgan province in 2004 was 473892.8 thousand dollars which in the following years due to the improvement of business environment due to cruel sanctions the amount of foreign investment from official sources decreased. However, the forecast of the investment process during the years 1400-1388 shows the upward trend in the province.

In today's business world, especially in the era of e-commerce, security is a necessity. In this paper, while reviewing previous studies on the disadvantages of e-commerce, the aspects of the necessity of e-commerce security through blockchain technology are discussed and the advantages and reasons for its adoption are discussed. By implementing blockchain, companies can build security in their businesses and gain competitive advantage in today's highly competitive world.

Considering the increasing importance of foreign investment and the competition that has been created between countries to attract more of it؛ the study of short-term and long-term effects of financial development and political risk factors on foreign direct investment flows in Iran are significant. Therefore, the present study examines the short-term and long-term effects of political risk factors and financial development on foreign direct investment in Iran. In order to evaluate the impact of the variables used in the study, Time series from time series 1346 to 1395 have been used for political, Population, exchange rate, inflation rate, GDP, degree of trade openness and direct foreign investment in Iran. The results of this research have shown that political risk in the short and long term does not have a significant effect on foreign direct investment, however, all components of population financial development, exchange rate, inflation rate, GDP, The degree of trade openness in the short and long term has a significant impact on the flow of foreign investment.