نشریه پژوهش های پیشرفت و تعالی
سال ششم شماره 4 (زمستان 1402)

The Aim of the Present Research is to Investigate the Role of Cultural Intelligence of Education Instructors in an Organization and to Improve the Job Attitudes of Employees. In Terms of Practical Purpose, it is a Descriptive-Surveillance Method and Correlation Type. The Statistical Population Included Managers and Teachers of Education in Gilan, and the Sample Size of 92 People was Calculated Using Kerjesi-Morgan. In Order to Collect Data in this Research, a Researcher's Questionnaire Was Made. The Validity of the Questionnaire has Been Confirmed by Professors and Experts and its Reliability has Been Obtained by Measuring Cronbach's Alpha Coefficient for all Changes Above 0.7. Descriptive Statistical Methods (Prevalence, Percentage, Mean, Standard Deviation) and Inferential Statistical Tests have Been Used to Analyze the Data. All the Mentioned Calculations Were Analyzed by Software (SPSS). The Results of the Research Indicate that Cultural Intelligence and its Dimensions (Cognitive Intelligence, Motivational intelligence, behavioral intelligence) have a positive and meaningful relationship with improving organizational commitment and improving the job attitudes of employees.

The aim of this research is to present a model of green supply chain drivers on companies' competitiveness. In this research, the interrelationships of the effective drivers of the green supply chain in the competitiveness of companies active in the field of food industry have been determined. For this purpose, with library studies and research literature, drivers of green supply chain in the competitiveness of companies have been extracted and by distributing questionnaires and experts' opinions, the final drivers of choice and relationships between them have been determined. These stimuli are presented at different levels and according to their strength and dependence in 4 levels and 8 classification and leveling stimuli and relationships between elements at different levels. The findings of the research indicate that the drivers of the green supply chain in the competitiveness of food companies depend on the factors of trust and satisfaction, market responsiveness, management commitment and technology improvement, and these indicators are highly dependent on other indicators to provide the necessary facilities to be green in the competition. . In order to test and confirm the model, the Mic Mak method has been used, which confirms the results of the research. The results of the Mick Mick analysis show that the fourth factor of competence and skill development has a high power of influence and less dependence; Therefore, it is an intrusive factor. Also, since the fifth factor, i.e., trust and satisfaction, has little influence and dependence, it is considered an autonomous factor.

The Purpose of this Research is to Investigate the Role of Accounting Conservatism on the Quality of Financial Reporting of Petrochemical Industries. This Research is an Applied and Developmental Research and the Statistical Population of the Research Includes Managers, Brokers and Shareholders of Companies Admitted to the Tehran Stock Exchange Related to Petrochemical Industries, Which are 11 Companies (Shazand Petrochemical (Sharak), Zagros Petrochemical (Zagores), Pardis Petrochemical (Shapedis), Isfahan Petrochemical (Shasfa), Farabi Petrochemical (Shafara), Shiraz Petrochemical (Shiraz), Persian Gulf Industries Petrochemical (Pers), Khark Petrochemical (Shakharak), Fan Avran Petrochemical (Shafan), Maron Petrochemical (Maron), Petrochemical Jam (Jam)) have Been Selected as Samples by Simple Random. In Order to Collect Data, the Field Method and Questionnaire Were Used. In Order to Analyze the Data, Structural Equation Modeling Method With Partial Least Squares Approach and Smart PLS and SPSS Software Were Used. The Research Results Show that Accounting Conservatism has a Positive and Significant Effect on Reducing the Quality of Financial Reporting in Petrochemical Industries. Also, According to the Obtained Results, Lack of Social Commitment, Lack of Social Responsibility and Lawlessness also have a Positive and Significant Effect on Reducing the Quality of Financial Reporting of Petrochemical Industries.

The Purpose of this Research is to Investigate the Principles of Professional Ethics of Accountants In Relation to the Transparency of Financial Information. This Research is Applied and Correlation Research. The Statistical Population of the Research Included Managers, Experts and Accountants of Companies Based in Tehran, and 35 Companies were Randomly Selected as a Sample. The Data Collection tool Includes a Researcher-Made Questionnaire, the Validity of Which is Measured by the Professors and the Reliability of the Tool Through Cronbach's Alpha. Data Analysis has Been Done Through Descriptive and Inferential Statistical Methods. The Results of the Research Show that there is a Positive and Significant Relationship Between the Principles of Professional Ethics (Including Honesty and Integrity, Independence and Impartiality, Confidentiality and Social Responsibility) and the Transparency of Financial Information. Ethics is a Common and Necessary Topic in all Active Professions in the World; Because if there is Professional Ethics in a Profession, that Profession Will Progress, Otherwise one Should Wait for the Destruction of that Profession.

The Present Study Aims to Investigate the Mediating Role of Artificial Intelligence in the Influence of Strategies to Enter International Markets on the Empowerment of Organizations. This Research is Descriptive of the Correlation Type and the Statistical Population Includes Managers and Senior Experts of Companies Active in the Field of Information Technology. Among them, 70 People Were Selected as a Statistical Sample. The Tool for Collecting Information is a Researcher-Made Questionnaire, the Validity of Which has Been Confirmed by the Professors and the Reliability of the Tool has Been Confirmed by Measuring Cronbach's Apha. In Order to Analyze the Data, Descriptive and Inferential Statistical Methods have Been Used The Research Findings Indicate that Marketing Trends and International Marketing Experiences have a Positive Effect on the Empowerment of the Studied Organizations. Also, Marketing Trends, International Marketing Experiences and International Marketing Strategies have a Positive Effect on the use of Artificial Intelligence and the Empowerment of Selected Organizations. In Addition, the Findings Show that Artificial Intelligence has a Positive Effect on the Empowerment of the Studied Organizations

The Book Implementation of Public Policy: Governance in Theory and Practice written by Michael Hill and Peter Heub is one of the Valuable Resources in the Field of Implementation, Which was Translated into Farsi by Mr. Dr. Javad Mandari and Mr. Nima Khodayi and is a Useful Resource for Those who Want to Theoretically and Practically Get to Know this Important Stage of Policy Making. The Contents of the Book Implementation of Public Policy: Governance in Theory and Practice, First the Theories of Implementation are Presented in Detail, and Then the Rise and Fall of the Implementation Paradigm and the Research of Implementation and its Implementation Have Been Written. Governance and Implementation Management is an Informative Chapter that Clearly Expresses the Themes and Concepts of the Subject, and Finally, the last Chapter is Dedicated to the Conclusion. This Research is of the Type of Content Analysis and Applied Critical Implementation. In this Research, the Mentioned Book has Been Evaluated and Analyzed in Terms of Content and Appearance. This Book, While Having the Strengths and Desirable Features of a Book, has Flaws From the Author's Point of View, Which can be Efficient in Order to Complete the Contents.

The Words "Welfare" and "Supply", Especially With the Suffix "Social", are Words Arising from Modern Developments in Human Society. After the Renaissance and the Industrial Revolution, Europe in the 19th Century Onwards, the Space of Human Thought Entered New Paradigms. A Paradigm that Looked More at the Earth Instead of the Sky, and with Regard to the Breakdown of Economic and Social Relations and the Emergence of "Man" as the Center of Life on Earth and the Necessity of Paying Attention to his Needs, Along with the Growth in the Intertwining of Social Life With Due to the Increasing Trend of Population Concentration in Cities, the Need to Pay More Attention to Social Welfare and Social Security is Evident.It Seems That the Emergence of The Biggest Ideology Critical of the Ruling System, that is, Scientific Socialism, also Played a Significant Role in this Context. Of Course, we Should not Forget that the General Concept of The Mentioned Words has Been Presented in Different Ways and in Different Societies, and in Many Human and Heavenly (religious) Ideologies, Human "Happiness" has Been Among the Most Important Goals Listed, and "Welfare" and " Their Desired "Supply" is Defined in the Form of Words Such as Justice, Help to the Needy, etc. Although, According to Different Approaches as Well as Social Conditions and Mechanisms of this World, Responding to a Part of it has Been Transferred to Another World.