درخت حوزه‌های تخصصی

Purpose: Today, with the transition from the industrial economy to a knowledge-based economy, the economic value of the human resource in the organization is more evident than ever. Human resource accounting is a relatively new approach to calculating the value of human resources as a part of the organization's capital and assets. This study aimed to identify the components of human resources valuation and design the employee valuation pattern in the country's banking network based on the human resources accounting approach. Methodology: The study was conducted using a mixed method (qualitative and quantitative) in three consecutive phases. In the first phase, the components affecting the human resources valuation process were extracted through the content analysis of related studies. After extracting the general components, initial interview questions were formulated using them. In the second phase, additional components and indicators were identified through semi-structured interviews with elites and informants in human resource accounting. In the third phase, using quantitative methods, the validation and ranking of the components were done. Finally, the valuation pattern of the country's banking network employees was formed. Findings: The final pattern included a total of 36 components in four categories: individual and personality characteristics (11 components), professional qualifications (9 components), social capabilities (7 components), and organizational costs (9 components). Conclusion: The proposed pattern in this study can provide the possibility of a multi-faceted valuation of the banking network employees in Iran due to the coverage of a wide range of components affecting the valuation.

Purpose: Entrepreneurship is considered as the driving force of economic and social growth of societies. Methodology: The present qualitative study is based on grounded theory, while recognizing the dimensions of the rural business space in Kurdistan Province, has identified the factors affecting rural entrepreneurship in this region. Also, in this study, in order to increase the efficiency of policies and plans of rural entrepreneurship development institutions, a conceptual model of extractive factors has been proposed. For this purpose, a group of fifteen rural entrepreneurs, local experts and officials and extra-local experts were selected and studied using non-probability sampling methods, such as theoretical, purposive and snowball sampling. The data were collected using three tools of interview, field observations and review of archival documents and analyzed using open, axial and selective coding. Findings: The study results classified the factors affecting the development of rural entrepreneurship in Kurdistan Province into the following categories: individual, social, cultural, infrastructure, natural and ecological, legal, educational, political and economic institutional factors. Conclusion: In addition, interactive mechanism is reflected according to the structural model of grounded theory with six theoretical components.

Purpose: News media play an important role in attitudes towards various issues, including wearing hijab and its removal. As a result, this paper aimed to compare the news coverage of hijab removal in the news media. Methodology: This study was applied in terms of purpose and quantitative in terms of execution method. The research population was the hijab removal news in the news media of Entekhab (reformist), Fars (fundamentalist), Khabar Online (moderate), BBC Persian Television (affiliated with the United Kingdom) and Voice of America (affiliated with the United states of America) during 2017 and 2018, which were selected through the total population sampling method. The research tool was to observe and record the news of the hijab removal in Persian news media or the Persian section of foreign news media, and the face validity of the information was confirmed by the opinion of experts and its reliability was obtained 0.89 by the inter-coder agreement method. Finally, the data were analyzed with non-parametric chi-square test in SPSS-20. Findings: Results showed that there was a significant difference between Entekhab, Fars, Khabar Online, BBC Persian Television and Voice of America in terms of amount of news, news style, news value, news source, news bias and news type (P<0.05). However, there was no significant difference between the five mentioned media in terms of the headline type (P>0.05). In other words, in terms of the amount of news about the hijab removal, Fars, Khabar Online, BBC Persian Television, Entekhab and Voice of America reported the most news. In terms of news style, Entekhab, Fars, Khabar Online and Voice of America used mostly news style and BBC Persian Television used mostly report style. Also, in terms of news value, Entekhab, BBC Persian Television and Voice of America used encountering value, Fars used the proximity value and Khabar Online used mostly two values of encountering and reputation. In terms of the news source, Entekhab and Fars used the media reporter’s source more, Khabar Online used the domestic news agencies more, BBC and Voice of America used the unknown source frequently. In addition, in terms of the news bias, Entekhab, Fars and Khabar Online used the bias of condemning the event, the BBC used the neutral bias and the Voice of America used the bias of sympathy and support for the event more frequently. In terms of the type of news, Entekhab, Fars and Voice of America mostly used the event-oriented type, and the Khabar Online and BBC Persian Television mostly used the process-oriented type. On the other hand, in terms of the type of headlines, Entekhab, Fars, Khabar Online, BBC Persian Television and Voice of America used more inferential headlines and there was no significant difference among them. Conclusion: The results showed that BBC Persian Television and Voice of America had a more positive view on the phenomenon of hijab removal and mostly reported the news from unknown news sources. The results indicated that the aforementioned news media are harmful to families in terms of the phenomenon of hijab removal.