درخت حوزه‌های تخصصی

This article examines how contemporary tourists visiting the mystical destinations perceive the different aspects of the mystical tours. In other words, this article attempts to investigate the role of mystical journeys and spiritual tours in improvement of tourists’ satisfaction and quality of life. The statistical population of this study includes the international tourists, who participated in the mystical tours and visited the attractions of the mystical elders in Iran. Therefore, 384 tourists were selected by convenience sampling method and a questionnaire survey was conducted since June 2019 to January 2020. Then, in order to determine relationships between research variables, the Structural Equation Modeling method was applied. Findings indicated that participating in the mystical tours has an impact on the increasing quality of life. This effect can be achieved through various variables. In addition, many factors and variables such as brand image, quality of services, perceived value, tourist satisfaction, reputation of destinations and tourist commitment to the destination have positive impacts on the tourists’ loyalty.

There is a causal relationship between high-quality cost systems and pricing decision makers because pricing decision is in dire need of modern systems that help make rational decisions. The aim of this research is to confirm that quality cost systems affect pricing decisions-making in maintaining the industrial companies. The research results can be utilized by beneficiaries taking into account the effects, obligations and costs involved. This study focused on the importance of the growing interest of companies and individuals interested in quality on the necessity of maintaining the product quality and reaching the high quality of products through strategic decisions-making for the continuity of industrial companies and elimination of future risks. The problem of this study is that quality cost systems are among the most important factors involved in pricing decisions-making of industrial companies. This is attributed to the superiority of foreign companies' interest in high quality production over Arab companies in terms of their interest in product quality in pricing decisions-making within advanced methods used by these companies in maintaining the quality of their products. This study is based on the descriptive approach to form the theoretical base of research by relying on the relevant published books and scientific research. The analytical approach was then adopted through the questionnaire. Among the most important findings is the existence of a positive relationship between quality costs and pricing decisions. Hence, quality costs positively affect the rationalization of pricing decision by providing the necessary data and information about the risk to the organization in increasing the competitive advantage among companies. This competitive increase has led to an increase in seeking more opportunities for companies with quality costs. One of the most important recommendations is to prepare plans to mitigate the competitive risks that have been chosen. The aim of these plans is to provide the necessary information to make strategic long-term decisions, aiming at protecting the rights and interests of shareholders to economic unity and strategic decisions-making that serve interests.

This paper aims to investigate the effect of firm reporting quality, timeliness andquantity for disclosure and reliability of financial reports on the reaction of stockprice delay. Statistical population includes 111 active firms in Tehran stock exchangeduring 2010-2014 using Cochrane method with the confidence level of95%. Totally, they were 555 firms-years. In this paper, linear and nonlinear regressiontests have been used to investigate the research hypotheses, analyze thedata and examine the hypotheses using Eviews software. Results indicated that thescore of disclosure quality, timeliness and reliability affected the stock price delay;also, the mentioned effects were confirmed in the firms with high risk of lackof funds.