درخت حوزه‌های تخصصی

The purpose of this research is to design a profit maximization model for companies using the theory of constraints. To collect information, library and field studies were used, according to the method of data collection, documents, interviews and questionnaires were used, so the current research method is mixed (qualitative and quantitative). The statistical population of the research in the qualitative part included experts, professors and specialists in the field of management accounting, 10 of whom wereselected by snowball sampling until theoretical saturation was reached, and primary data were collected through interviews and a questionnaire was designed. A questionnaire was included in the quantitative part as well. All managers and assistants of the finance and accounting departments of manufacturing companies admitted to the Tehran Stock Exchange were an unknown number. According to Cochran's second formula, 385 people were selected by available sampling. A questionnaire with 78 questions was used tocheck the research variables. Cronbach's alpha coefficient confirmed the reliability of the questionnaires, 10 interviewees confirmed the content validity of the questionnaires, and their construct validity was confirmed by confirmatory factor analysis. Then, the data obtained from the questionnaire was analyzed in two sections: descriptive statistics and inferential statistics. In the section on inferential statistics, the Kolmogorov-Smirnov test was used to check the type of data distribution in terms ofnormality or not, and then confirmatory factor analysis by LISREL 8.80 software. In order to check the construct validity of the questionnaire and to test the structural equation model with the help of Lisrel SmartPLS.03 software, it has been used to answer the research questions. The most important findings of the research showed that the components of identifying the limits of profit maximization, exploiting the limits of profit maximization, spreading the effect of profit maximization decisions, removing system limitations, and the process of continuous improvement of profit maximization, respectively, with a path coefficient of 0.41, 39 0.0, 0.43, 0.37, 0.40 have a positive effect on the theory of limitations

This study investigates the role of digital financial services in enhancing innovation within Iranian sports companies. The research follows a descriptive survey method with a quantitative approach and employs Structural Equation Modeling (SEM) for data analysis. The statistical population includes senior managers, financial managers, and IT managers of sports companies, as well as financial and technology experts in sports clubs and startups. The sampling method was stratified random sampling, and the sample size was determined as 200 participants using Cohen’s method, considering 10 latent variables in the model. Data collection was carried out through two standardized questionnaires with validated content and face validity confirmed by experts. Reliability was assessed using Cronbach’s alpha. The first questionnaire, digital financial services assessment, consists of 15 items across five components (digital financial technology infrastructure, digital payment services, digital banking, digital investment, and digital financial innovation).The second questionnaire, Innovation Assessment in Sports Companies, includes 15 items across five components (product innovation, process innovation, organizational innovation, marketing innovation, and strategic innovation). The Cronbach’s alpha scores were 0.899 for innovation and 0.794 for digital financial services. The findings reveal that digital financial services have a significant impact on various dimensions of innovation, including product, process, organizational, marketing, and strategic innovation. These services enhance transparency, reduce costs, and improve access to financial resources, thereby alleviating financial constraints and fostering innovation capabilities within sports companies

The purpose of this research is to investigate the reasons for tax evasion in companies, which uses two independent variables (financial constraints and tax planning opportunities) and tow dependent variable (firm value and tax evasion by tax difference method) in the form of 13 models. The 11 indicators have been considered for the variable of financial constraints of companies, and the model is implemented for all these indicators. The research was conducted in the 5-year period from 2015 to 2019 in the Tehran Stock Exchange, and Eviews software was used to analyse the data and fit them for 3 research hypotheses. The results of the research show that the opportunity for tax planning has a negative effect on the value of the company, and the increase in the opportunity for tax planning and subsequently tax evasion causes a decrease in the value of the company. Also, the research results showed that there is a significant relationship between tax planning opportunity and tax evasion (by tax differences method) of companies, while there is no positive relationship between financial constraints and tax evasion (by tax difference method) in companies that have tax planning opportunities.

The United States’ foreign policy is influenced by specific theoretical logics that also shape its energy policies. These logics play a crucial role in understanding the country's approach to energy strategies. In this article, the authors analyze the alignment between the energy policies of the Trump and Biden administrations and the broader theoretical underpinnings of American international policy. The authors contend that the theoretical logics that drive US foreign policy has significant implications beyond foreign policy, affecting various domains, including energy. In this context, the article seeks to answer the main question, "What theoretical frameworks have shaped the energy policy of the United States from 2017-2023, during the Trump and Biden administrations?" It contends that Donald Trump’s energy policy was driven by a quest for hegemony predicated on the logic of supremacy. Conversely, Joe Biden’s energy policy embraced a multilateral orientation based on liberal internationalism and integrated environmental and climate concerns with America’s economic aspirations. The article is structured as follows: the introduction sets the context for the analysis, while the literature review examines the relevant theoretical literature. The conceptual framework section outlines the authors' theoretical approach. The subsequent sections analyze the energy policies of the Trump and Biden administrations, respectively. The authors then identify points of continuity between the two administrations before concluding.