درخت حوزه‌های تخصصی

Financial literacy is a globally recognized priority, acknowledged for its significance in various countries. The present study endeavors to investigate the influence of financial literacy on Risk Tolerance and financial anxiety among teachers of English as a second language   in Iranian Public Schools. The focal point of this investigation revolves around the mediating responsibilities associated with Spending management. To gather the necessary data, an online survey was conducted, collecting responses from a total of 214 participants. Through an extensive exploratory and confirmatory factor analysis, these data were analyzed. As a result, two hypotheses were found to be invalid; it was determined that financial literacy plays a pivotal role in shaping saving attitudes and managing spending habits. Furthermore, it was observed that both saving attitudes and financial anxiety significantly affect one's risk tolerance level.

This study investigates a multi-objective minimum cost flow with probabilistic objective function coefficients (Poss-MOMCF). Under using the α−cut set of the possibilistic variables, the Poss-MOMCF problem is converted into the corresponding (α-MOMCF) and hence into the (P-MOMCF) problem. A necessary and sufficient condition for investigating the α−possibly optimal solution is established. A fuzzy goal programming approach is applied to obtain the α−parametric optimal compromise solution. The stability set of the first kid under the concept of α−possiblyoptimal solution is characterized and analyzed without differentiability. Finally, a numerical example is given in the sake of the paper to clarify the methodology

Timely audit reports are essential for stakeholders in the healthcare sector to make informed decisions about the financial health of organizations. However, there is limited research on the factors influencing audit report timeliness in this sector. Understanding these determinants can help organizations improve their financial reporting practices and enhance transparency and accountability. This research examines the determinants of audit report timeliness in the healthcare sector,focusing on board size, board composition, audit fee, and audit timeliness. The study aims to provide insights into the factors that influence the timeliness of audit reports in the healthcare industry from 2014 to 2023 audit report of the sevenhealthcare firms in Nigeria Exchange Group, which is crucial for ensuring transparency and accountability in financialreporting. This study will utilize a quantitative research design to analyze the determinants of audit report timeliness in the healthcare sector. Data on board size, composition, audit fee, and audit timeliness will be collected from a sample of healthcare organizations. Preliminary findings suggest that board size and composition significantly impact audit report timeliness in the healthcare sector. Organizations with larger boards and more independent directors tend to have timelier audit reports. Additionally, higher audit fees are associated with faster audit report timeliness. However, the relationship between audit timeliness and audit report timeliness is inconclusive and requires further investigation. Overall, this study provides valuable insightsinto the determinants of audit report timeliness in the healthcare sector. By understanding these factors, organizations can improve their financial reporting practices and enhance transparency and accountability for stakeholders

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

Objective Using a quantitative approach and a systematic methodology, advanced structural equation modelling techniques were applied to test the research hypotheses. In a possible sample of 98 experts and activists of entrepreneurship in Sistan and Baluchistan province, the observations were collected using a standard 32-items tool based on Likert scale. After screening the raw data, covariance-based confirmatory factor analysis was used to evaluate the validity, reliability and fittingness of the research model, and the hypotheses were tested in the form of a structural model. The results of convergent and divergent validity tests showed that the two indicators of the research model has validity. Also, the reliability tests indicated the generalizability of the research results at 85%. Also, all the research hypotheses were confirmed.Objective Using a quantitative approach and a systematic methodology, advanced structural equation modelling techniques were applied to test the research hypotheses. In a possible sample of 98 experts and activists of entrepreneurship in Sistan and Baluchistan province, the observations were collected using a standard 32-items tool based on Likert scale.