Sami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02097320180701The Collapse of Gaddafi Regime; The Outcome of Infirmity in Efficient Governance22223184071ENSaeed ChehrazadDepartment of Political Science, Allameh Tabatabai University, Tehran, IranAghil SabervargDepartment of Political Science, Shahid Beheshti University, Tehran, IranJournal Article20190307The political changes can be analyzed through different theoretical approaches and hereby measured their applicability when the research questions are being scrutinized. This paper mainly concerns on the fact why the Gaddafi Regime collapsed. In order to answer the question, we are inevitable required to apply an analytical framework. The theory of good governance is the analytical framework applied. The writers in this paper mainly emphasize on the fact the Libyan community was the one in which the critical changes weren’t inevitable before the revolution happened in February 2011.the policy of good and efficient governance, either in national or above the national level, could have changed the movements in a different way. The research hypothesis is based on the belief that there would have been no revolution or even such rough violence in this African country if he had made a series of reforms in the country based on the factors needed for good governance, especially in distribution area, cooperation, legitimation and interaction above the national levels. So, it seems the changes seen in Libya are due to the infirmity in good governance.https://www.ijashss.com/article_84071_e567bb623571a6c8c3209e47bef28263.pdfSami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02097320180701Corporate Competitiveness: a Systematic Review23224884075ENSeyed Mahmoud HosseiniMember of Management and Accounting Faculty, Shahid Beheshti University, Tehran, IranManijeh GarecheMember of Management and Accounting Faculty, Shahid Beheshti University, Tehran, IranMasoud TaheriFaculty of Management and Accounting, Shahid Beheshti University, Tehran, IranJournal Article20190307The present paper is a review of the research works conducted on corporate competitiveness. The term “competitiveness” refers to capacity of a corporate in increasing production capacity by the way of introducing products and services to the market that meet the standards of the global market. Forty articles were reviewed and surveyed; these articles have been conducted in six different fields of strategic management, strategic management of marketing, marketing management, information technology (IT), knowledge management, and human resources (HR) management and among them, strategic management constituted subject matter of the main portion of the articles. Summary of the results revealed the aspects of competitive advantages measurement including competitive intelligence, pivotal merits, communicative capacities, and organizational capacities. Furthermore, in the articles under consideration, competitive intelligence and organizational capacities, among other aspects, had the lowest and highest roles respectively.https://www.ijashss.com/article_84075_694adcd2b4c976c17755b0a6f9ed7f8c.pdfSami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02097320180701Investigating the Relationship between Disclosure Quality and Cost of Capital of 50 Top Companies Listed on the Tehran Stock Exchange Enhancing24925684077ENMahboubeh KhodapanahDepartment of Accenting, Science and Research Branch, Islamic Azad University, Golestan, IranMansour GarkazDepartment of Accounting and Management, Islamic Azad University, Aliabad Katool Branch, Aliabad Katool, IranJournal Article20190307In this study, we examined the relationship between quality of disclosure and cost of capital. The present study has addressed the issue of whether reduction of disclosure quality increases the cost of capital? The survey included all the companies listed on the Stock Exchange of Tehran. A total of 50 participants were selected and have been examined during the period of 2006 to 2011. Panel least squares regression analysis was used to test hypotheses and estimating the coefficients. Corporate disclosure quality in annual concessions for listed companies in Tehran Stock Exchange is used to measure the disclosure quality. The results indicate that there is the 95% confidence level and a significant negative relationship between disclosure quality and cost of capital. In fact, decline in the disclosure quality as a result of increased information asymmetry caused the investors try more to gain access to confidential information. With the increase in information asymmetries, transaction costs and increased liquidity of company’s stock shares decrease and this will be followed by the increase in the demand for the firm's cost of capital.https://www.ijashss.com/article_84077_7aa219d6eed1a3cbef4d3d6af9555581.pdfSami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02097320180701A Model for Implementation of Knowledge Management in Supply Chain25726684081ENSoheyla AbdolahiDepartment of Management, Islamic Azad University, Tehran -Central, IranJournal Article20190307The main aim of this research is recognizing the knowledge management and supply chain as well as specifying a framework to implement knowledge management in supply chain. Supply Chain Management has been evolved over the years indicating going beyond a technical status to a global status at which the concept of operations has been indicated properly. In recent years, many authors used the concepts of both knowledge management and supply chain provided a seminal relationship between these two. Followed by getting to know about the concepts of basic accounts of management, it is believed that the topics associated to knowledge strongly dedicated to Supply Chain Management. The question of research helps to get to know how the analysis of knowledge creation process adapts with supply chain and what the leading factors in such a process are. This paper has been conducted based upon the knowledge management process using Nonaka matrix.https://www.ijashss.com/article_84081_65e3d424636843ae83aa620e66808a54.pdfSami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02097320180701The Impact of Organizational Factors of Customer Relationship Management (CRM) on CRM Adoption in Tax Affairs Organization of Tehran26727784083ENMandana HashemiDepartment of Information Technology Management, Faculty of Management, Islamic Azad University, Electronically Branch, Tehran, IranMir Mehrdad PeydaeiAssociate Professor, Department of Management, Faculty of Management and Accounting, Islamic Azad University, Shahre-Rey Branch, Tehran, IranAbbas KhodadadiAssociate Professor, Department of Management, Faculty of Management and Accounting, Islamic Azad University, Shahre-Rey Branch, Tehran, IranJournal Article20190307The objective of the current study is the statement of the impact of organizational factors of customer relationship management (education-employee involvement-satisfaction) on CRM adoption in tax affairs organization. This research tries to evaluate the factors detected by the organization and offer the relationship between them under a conceptual model of CRM adoption and also using a technology acceptance model. This research is actually a correlating-study, but can be also considered as an applied research. It is cross-sectional in terms of time, is confined to Tehran in terms of place and is quantitative according to the type of data. The research instrument was a questionnaire whose degree of validity was determined by experts. Cronbach alpha is used for determining its reliability. The statistical population of this study consists of tax agents (employees) of the general office of large tax payers in Tehran. The statistical sample is chosen by a simple random sampling which according to cochran’s formula 140 persons were determined. Data analysis in the process of model formulation was done by the method of confirmatory factor analysis and structural equation, using LISREL software to assess its validity. According to the organizational factors of CRM (education-employee involvement-satisfaction), easy application and usefulness of customer relationship management has a positive and significant impact on CRM adoption which will lead to a better performance in the organization whenever the system is used. Research findings have shown that the adoption of CRM is confirmed in the study population and for this reason it has the potential to be used in the intended population; it was also revealed that in regard with the prioritization of variables, the easy application of customer relationship management will lead to its adoption by tax agents and expedite the performance of the organization.https://www.ijashss.com/article_84083_8fbd8b69c6b5637a30312ba4e03cc687.pdfSami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02097320180701The study of the factors of divorce between young men and women in the 2001s and its comparison with the study of 1991s, Case study: Khorammabad city27829484086ENAli DolfaniMember of faculty of azaduniversity, KHoramabad unit.Seyyed Mahdi JokarDepartment of Law, Islamic Azad University Robatkarim Branch, IranMostafa MalekiCorresponding author, Department of Theology, Payame-noor University of Ilam IranJournal Article20190307This research studies effective factors on divorce and changes of its amount in two recent decades and it compares existed changes in mentioned factors on the basis of 5 groups of them as economic, sexual, personality, communicative and social factors. This research is performed by descriptive- survey method. 130 young person of Khorammabad city who are faced divorce problem, are randomly selected and necessary data are gathered from them by 60 questions of questionnaire. Then results are presented by descriptive method. Pierson correlation coefficient and appointment coefficient are used for determining portion of each of factors. Consequently, role of economic, sexual, personality, communicative and social factors are confirmed in divorce of young person of Khorammabad city. In final conclusion; the economic factor portion was 26.1, social factor portion was 18/9, sexual factor portion was 18/8, personality factor portion was 18/5, and communicative factor portion was 17/7. https://www.ijashss.com/article_84086_fb6d1fc5591944ec5018c1f1f7a908b1.pdfSami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02097320180701The Study of Families’ Lifestyle in Family Series29530884087ENFatemeh BabaeiDepartment of Social Communication Sciences, Faculty of Humanities Sciences, Islamic Azad University, East Tehran Branch, Tehran, IranNahid KordiAssociate professor of Communication Sciences, Faculty of Humanities Sciences, Islamic Azad University, East Tehran Branch, Tehran, IranAkbar SharifianAssociate professor of Communication Sciences, Faculty Humanities Sciences, Allameh Tabatabaei University, Tehran, IranJournal Article20190307This research is carried out to study lifestyle of family series which were broadcasted in the first 6 months of 2011 from Channels 1, 2, 3, attracted huge audience and had family genre. Research data was analyzed by content analysis and statistical software SPSS. Lifestyle values of families in series were studied from view of material and spiritual values. Material values of lifestyle included: 1. Consumption patterns (type of property and possession, price and area of house, type of furniture, decoration of furniture, appearance, type of car and its price, consumption model of food), 2. Leisure model (manner of spending leisure time). Immaterial (spiritual) values of lifestyle included: 1. Attitude values (families’ attention to cultures and customs, ancillaries of faith and Quran’s commands, families’ attitude to relations between boys and girls, families’ attitude to manner of earning money), 2. Type of relations within family (members’ commitment in carrying out their tasks, reaction of children and family members at the time facing problems, type of training method, way of solving problem, man’s participation in house and type families’ relation). According to results, lifestyle of families from upper social class was noticed more than lower and middle social class and also luxury goods, values and leisure models of upper social class were displayed impressively, lifestyle which was shown in series was mostly modern. Each of these indexes are discussed separately in this article. https://www.ijashss.com/article_84087_7f6581043bc388dce1c55bacb5bc2a66.pdfSami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02097320180701The Study of Effect of Material and Immaterial Values on Lifestyle of Families in Iranian Series30931784089ENFatemeh BabaeiDepartment of Social Communication Sciences, Faculty of Humanities Sciences, Islamic Azad University, East Tehran Branch, Tehran, IranNahid KordiAssociate professor of Communication Sciences, Faculty of Humanities Sciences, Islamic Azad University, East Tehran Branch, Tehran, IranAkbar SharifianAssociate professor of Communication Sciences, Faculty Humanities Sciences, Allameh Tabatabaei University, Tehran, IranJournal Article20190307This Research surveys effect of material and immaterial values on lifestyle of families in Iranian series. This research is applicable by type of quest and is descriptive by methods of performing. Data collection method is field one. Statistical population of research about Iranian family series includes all Iranian series which were broadcasted in the first 6 months of 2011 from Channels 1, 2, 3. In order to determine sample size of family series, we selected those family series of 2011 which attracted huge audience and had social and family genres. Result of this research showed that immaterial (spiritual) values of lifestyle it can be concluded that TV series displayed modern and western values of immaterial lifestyle while in hypotheses test and analysis of variables we concluded that families from middle social class in Tehran had traditional values of immaterial lifestyle and another side as material and spiritual values form lifestyle it can be said that modern lifestyle of families in TV series were displayed and also in these series lifestyle of upper social class and wealthy families were displayed and lifestyle of families from middle social class in Tehran were traditional. https://www.ijashss.com/article_84089_47016dc302df1d0e906828d0e1b7831d.pdfSami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02097320180701Evaluation of the Relationship between Macroeconomic Variables and Industrial Price Index31832584090ENJavad Sadeghi PanahDepartment of Accounting and Management, Gonbad Kavoos Branch, Islamic Azad University, Gonbad Kavoos, IranRahebeh BoroumandDepartment of Accounting, Minoodasht Branch, Islamic Azad University, Minoodasht, IranAmir Hassan SusaraieDepartment of Accounting and Management, Gonbad Kavoos Branch, Islamic Azad University, Gonbad Kavoos, IranKarim EsgandariDepartment of Public Administration, Payam Noor University, PO BOX 19395-4697 Tehran, IranLeila BeiglooYoung Researchers and Elite Club, East Azarbaijan Science and Research Branch, Islamic Azad University, Tabriz, IranJournal Article20190307This study investigates the separate relationships between three macroeconomic variables the consumer price index, oil prices, and foreign exchange rates and the consolidated price movements of a 24-industry index of stocks listed on the Tehran Stock Exchange during 2003–2009. We hypothesize a significant and direct relation between each macro variable and price movements of the 24-industry index. To test our hypotheses, we use econometric methods that include ordinary least squares (OLS), linear regression, the Dickey–Fuller test, the Phillips–Perron unit root test, the F test, and the White test. Results indicate a direct and significant relation between the CPI and the 24-industry index. However, results confirm that there is no significant relation between either the oil price or the exchange rate and the index during the period examined.https://www.ijashss.com/article_84090_30cd8004b42d1e932f0d3f69c9d9845b.pdfSami Publishing CompanyInternational Journal of Advanced Studies in Humanities and Social Science2717-02097320180701The Level of Conservatism and its Effect on Earnings Management of Listed Companies in Tehran Stock Exchange32634084091ENAmrollah Zaynali KermaniM.A student in Accounting, Science and Research Branch, Islamic Azad UniversityFarzaneh BigzadeAssistant Professor, Islamic Azad University of kerman, IranAhmad KhodamipourAssociate professor in Accounting, Shahid Bahonar University of kerman, IranJournal Article20190307The main objective of this research is the level of conservatism and its effect on earnings management of listed companies in Tehran Stock Exchange. The research methodology is a descriptive research from methodology point of view and is an analytical research. Therefore for data collection the scientific websites, journals and books related to the topic of the study will be used. The research result showed that taking note of the statistical tests for the main hypothesis we can see that there is a significant relationship between the level of conservatism and earnings management. Considering the results of the statistical test of the secondary hypothesis we can see that there is a significant relationship between the level of conservatism and discretionary accruals.https://www.ijashss.com/article_84091_b8344b69affbad9ef8ead8638d0e9f35.pdf