درخت حوزه‌های تخصصی

Urban spaces and in other words urban design and architecture have been found with close linkage with art and beauty especially the arts such as painting and sculpture. Addressing beauty at different areas such as creation of galleries to offer works of art, addressing form of urban spaces and representing works of art in urban environment have improved social life and increased identity, consensus and collective solidarity. On the other hand, it can provide an interesting and calm environment for the citizens and residents. Concurrent with the socio-political developments in the twentieth century and the progress of science and technology, all the areas of the arts were subjected to change. The metamorphosis of the art and stylistic developments took place and a large number of artists tended to innovative phenomena. Since the art at the twentieth century especially the second half of the twentieth century sought to affect the addressee, a group of the contemporary artists including sculptors have not known the tight enclosure of museums and galleries to represent their works and preferred to display their works at open space and wide and large places of cities. Representing works at open space requires largeness of dimensions of works at multiple scale and use of modern materials and techniques. Sol Lewitt (1928 - 2007) has been regarded among the artists at contemporary age at the area of Minimalism and Conceptual Art. American philosopher and theorist and contemporary art critic, Arthur Coleman Danto, has conducted articles in criticism to works by Sol Lewitt and has appeared in exhibition of his works. Lewitt made the earliest structures in 1965 and continued his activity at the 1970s by expansion of plans and planning for the larger projects which have been being made based on morphological and conceptual ideas. Ultimately his arrangements were proposed at huge scale and extended from the space of galleries and museums which tended to conceptual and minimalist art to the urban space. In the present research, works of this artist and ideas of Arthur C. Danto about minimalism and works of Sol Lewitt are analyzed. The main questions are as follow: What outcome representation of these works has in natural environment and urban space? how the border between art has removed the daily life and addressee?

Earnings management has inverted the main objective of financial reporting through the distortion of the actual economic performance of companies and prevented the complete transfer of information to market. Given the importance of subject of research, incentives that cause earnings management have been reviewed from various aspects. The main purpose of this research is to examine the relationship between competition in industry and pricing power at product market and earnings management in the companies listed in Tehran stock exchange. For this, modified Lerner index was used to measure pricing power and three middle Lerner indices including industry, reverse number of firms in the industry, four-firm concentration ratio were used as the indices of competition in industry. To measure earnings management, Modified Jones Model was used. The statistical population consists of all the firms listed in Tehran stock exchange. With regard to the considered criteria, 100 companies among 9 industries were selected as sample based on two digit ISIC codes. Findings of research indicate that the companies which enjoy the pricing power at product market less likely manage their earnings. Another finding indicates that earnings management increases by increasing competition in industry. Hence, the investors who intend to invest in competition industry should pay more attention to earnings management.

on one hand, Iran due to the low annual rainfall and lack of appropriate spatial and temporal distribution in precipitation is considered as an arid and semi-arid country experiencing stress and water scarcity; on the other hand, 90% of annual water consumption has been allocated to agriculture sector in Iran and efficiency and productivity of water consumption do not enjoy favorable status in this sector. While it can overcome this problem by use of virtual water criterion in trade with the countries which enjoy water status such as Turkey. In this regards, the present study has examined this issue in form of selected agriculture goods based on common indices for detection of trade opportunities. Cosine criterion indicated that the degree of similarity and complementary of Turkey’s export with Iran is greater than structural similarity of Iran’s export with Turkey. With regard to trade potential calculations, Iran and Turkey have high export capacity in trade of agriculture goods. Further, Index of Drysdale indicated that the possibility for development of trade from Turkey to Iran is greater than trade from Iran to Turkey and ultimately adjustment of Balasa index based on virtual water trade process indicated that Iran should change its import and export priorities at area of agriculture products. Further, results from research indicate that applying virtual water criterion and removing the products lacking relative advantage in trade between Iran and Turkey result in increase in export of Turkey’s agricultural products to Iran and increase in Iran’s benefit in trade of virtual water.