مهسا مرادی

The intensity of competition in business markets is to the extent that even the slightest strategic mistakes will lead to the failure of the organizations. The lack of knowledge and implementation of appropriate competitive strategies in such markets and, on the other hand, the failure to review the effects of these strategies on the types of cash flows in diverse capital structures is no also an exception to this rule. The subject of this study is to design and explain the affectivity model of types of cash flows in a diversified capital structure based on the type of strategy. The present study is an applied one in terms of objective, a quantitative one in terms of data type and a descriptive survey one regarding how to conduct. The statistical population consisted of all companies listed on the Tehran Stock Exchange during 2013 to 2017, among which 139 companies were selected as the sample by systematic elimination method. The statistical method used is the panel data method and fitting the regression models has been conducted using the same data. The results indicated that there is no significant difference between the effect of the differentiation strategy on the cash flow of accounting and cash flows to equity in companies that have a debt-based capital structure with companies whose capital structure is based on equity.

The Instructional design plays a key role in the effectiveness of various educational courses. Studies have shown that the Instructional design is one of the key factors that affect the quality of e-learning courses; however, not enough attention has been paid to the instructional design for designing and implementation of e-learning courses. As a result, we face courses and programs which lack quality. Therefore, exploring the effective components of e-learning designing in the literature and offering an e-learning instructional design for higher education was the purpose of this study. To this end, the study used a systematic review and some keywords related to the instructional design were searched for in scientific databases. After reviewing the articles, 33 studies, conducted between 2015 and 2019, were reviewed. The findings showed that needs analysis, content analysis, learner analysis, instructional principles and strategies, learning environment design, electronic content development, messages design, guidance and support, and assessment and evaluation were the primary components affecting the effectiveness of e-learning. Finally, having reviewed and analyzed the results, examined their relevance to the instructional design, and taken into account the experience of authors in the field of e-learning, a framework was proposed for e-learning instructional design, hoped to be utilized by researchers and e-learning   practitioners.