درخت حوزه‌های تخصصی

This study aims to investigate the effectiveness of university roles in entrepreneurial intentions among university students. This study is also measuring the functions of the system supports as the control variables towards entrepreneurial intentions. Universities seem to compete in the industry to provide and develop the entrepreneurial skills set to their students. Perhaps they may add more benefit in preparing and equipping their students as entrepreneurs once they completed their studies. The study was conducted in local universities. Three hundred respondents were approached in getting the data compiled. Based on that, only 250 complete and usable data received in returns. An 83% response rate is achieved because the sample was from a list of young entrepreneurs' schemes currently being assessed by the government agencies. Questionnaires used to validate the items from university roles (6 items), entrepreneurial intentions (5 items), and finally support systems (6 items). Likert scales were used to measure all the items. Besides that, there are also seven questions for respondents' profiles. The results indicate that all tested hypothesized were positively significant. Universities should consider finding ways to develop and motivating their students towards entrepreneurial intentions. Further study may continue the model with different sets of control variables for concrete solutions in managing the student's entrepreneurial intentions.

The purpose of this paper is to investigate the role of political instability in the context of the association between board of directors (BOD) and audit committee (AC) quality as indicators of corporate governance effectiveness and earnings management (EM). The non-financial listed companies on the Palestine Exchange (PEX) between the period from 2011 to 2018 were the samples of the study. Based on the OLS regression results by using a panel data of 232 observations, the findings show that the BOD quality is positively related to EM, while AC quality is negatively associated with EM. The results also reveal that political instability plays a moderating role by weakening the relationship between the AC quality and EM during the severe unstable political situation, while the BOD quality is negatively associated with EM under the same situation. This finding implies that the BODs might substitute ACs under severe political instabilities to protect the stockholders and stakeholders’ interests. Unlike most previous studies, this article addresses political instability as a moderating variable for the relationship between the BOD and AC quality as a composite measure of EM in the most emerging and smallest stock market in the region. The results of this work may assist the regulatory bodies, policymakers, and practitioners in revising the corporate governance code to promote the efficiency of the BOD and AC monitoring functions for the purpose to improve the faithfulness and reliability of financial reports and also to deter the management from engaging in critical levels of EM.

Competency management and development are vital tools to increase competition in organizations and the goal of the competency-based approach is to "determine the competencies needed by top people in key positions across the organization, efforts to close competency gaps through effective selection and training and ensuring that good performance is recognized and rewarded." Now, considering the increasing role of state banks as the most important financial and economic institution in the construction of the country, the present study seeks to provide an intellectual capital model with a competency approach of managers in state banks and intends to enumerate the dimensions of the main and important competencies of the managers of state- banks to help senior executives of state banks identify the right people, with the advent of the information technology revolution, the global economic paradigm changed dramatically after the 1990s. In today's economy, knowledge, as the most important asset, has replaced financial and physical capital. Intellectual assets are non-competitive assets. Unlike physical assets that can only be used to do a particular task at a particular time, intellectual assets can be used simultaneously for several specific purposes. This ability is one of the most important criteria for the superiority of intellectual assets over physical assets. This research seeks to provide an intellectual capital model with a competency approach of managers in state banks. Based on the findings, intellectual capital can be influenced by the factors of customer capital, social capital, structural and human capital, knowledge capital, foreign capital, domestic capital, spiritual capital, technical capital and communication capital. The components and indicators related to each of the mentioned dimensions have been discussed separately in the previous pages. Based on in-depth semi-structured interviews with experts, it can be concluded that: human capital, structural capital and social capital as the first to third priorities are the dimensions of the intellectual capital model of state-owned banks with the competency approach of managers.

The purpose of this study is to present a gray marketing model using the role of influencers in social media. This research has been collected in terms of practical purpose and in terms of data collection method, quantitative-qualitative, it means using a questionnaire and interview. The face validity of the questionnaire was confirmed by experienced professors. The reliability of the questionnaire was also assessed using Cronbach's alpha method. The statistical population of the study consists of two sections: food consumers and faculty members, experts who had the most information in the field of gray marketing and the role of  virtual influencers. 384 were selected from the first population after determining the sample size using Cochran's formula. From the second community, 14 people were selected and their opinions were qualitatively analyzed. In quantitative data analysis, the structural equation approach was used and in qualitative data analysis, Grounded theory approach method and in-depth interview were used. Findings of this study were extracted in the qualitative part of the variables of causal factors, contextual factors, intervening factors, and outcomes and the findings of the quantitative section showed that the coefficient of variable path of parallel factors and parallel imports is 0.906 and also t-statistic is 11.328 and the coefficient of variable path of parallel factors and parallel imports is 0.992 and t-statistic is 13.476. The coefficient of variable path of interfering factors and parallel import is 0.591 and t-statistic is 8.017. Also, the coefficient of the variable of consequences and parallel imports is 0.755 and also the t-statistic is 9.705. Finally, the variable path coefficient of strategies and parallel imports is 0.673 and the t-statistic is 8.627.