درخت حوزه‌های تخصصی

The legal regime of oil and gas in Iran, started with concession contracts, has evolved from partnership contracts to service agreements during its transformation. In all types of these contracts, there has been efforts to preserve national interests, through the insertion of various contractual provisions and elements. Approving the first oil law in Iran (oil Act 1957), some of these elements entered into the law and became binding. Gradually, with reforming of oil laws in different periods, these elements, have also been changed in the law. This paper is discussing how to apply and evolve these elements in Iran's oil contracts and laws, as well as determining the role of these elements in the development of Iran's oil and gas legal system. The results show two different periods. Adopting of oil Acts of 1957 and 1974 in the first period, legislative developments moved towards the completion and creation of a coherent and targeted legal regime. In the second period, after the Islamic Revolution of Iran, there was no unified approach to formulating a comprehensive oil law in the oil Acts of 1987 and 2011, and the oil Acts in this period are very brief and concise, so that most of the issues related to the oil in the oil industry, remained silent in these Acts and dealt with in other Acts other than the oil Acts. In this period, oil contracts played a more prominent role in the development of oil rights than the law, and the issues that remain silent in the oil Act, are mentioned in oil contracts of this period. Therefore, the role of law in the first period and the role of contract in the second period have been more prominent in the development of Iran oil and gas law.

The purpose of this study is to examine the factors affecting the transparency of financial information by the experts and their understanding of the factors influencing financial transparency. The research methodology is based on qualitative approach and has been done with cognitive mapping technique. The basis of this qualitative analysis is experience, knowledge and expertise of 15 experts and professors of the universities of Mashhad which is conducted with a semi-structured interview. Using structural analysis method, at first 44 factors were identified .In the screening stage, experts had the most consensus among the five factors. And in the last step, the experts compared these five factors in the binary matrix of interaction and from 0 to 3 were valued. Then the MIC_MAC software extracted the cognitive map and its graph and the results were analyzed. The result of this study showed that the company's characteristics, including size of company, ownership, board of directors, financial ratios, profitability, and audit quality of the company have the most impact on information transparency.

Objective:Examining brand experience, value congruence,and customer engagement for tourism brand productivity.Given the significant effects that brand productivity in the tourism industry can have on a country's prosperity and economic progress, the primary objective of this research is to develop and empirically examine a conceptual model that elucidates the complex relationships among brand experience dimensions,brand value congruence, customer-brand identification, and brand productivity.Furthermore, the study investigates the moderating role of customer-brand engagement within this framework.Methods:The statistical population for this research comprises the tourists visiting the city of Isfahan.Given that the population is unlimited, a sample size of 400 participants was selected based on Cochran's formula, and the sampling method used was convenience sampling.The data was collected through a structured questionnaire.First, the validity and reliability of the measurement scales were assessed. Content validity and convergent validity were established, and the reliability was confirmed through Cronbach's alpha and composite reliability calculations. The results of these assessments were satisfactory. For data analysis, the researchers employed structural equation modeling techniques, utilizing SPSS25 and SmartPLS3.0 software.Results: Sensory experience, effective experience, behavioral experience, intellectual experience and brand value congruence have a positive and significant effect on customer-brand identification.Customer-brand identification has a positive and significant effect on brand productivity.customer-rand engagement can moderate the effect of brand-customer value congruence on customer-brand identification.Conclusions:The results of this research will help the authorities to promote and improve brand productivity in the tourism industry by focusing on customer-brand engagement, brand value congruence and customer-brand identification,and considering different dimensions of customer experiences.