A series of corporate failures and financial crises have raised attention to organizational governance issues, especially for financial institutions. In the banking system, corporate governance further plays a unique role because of the uniqueness of the banking organizations. Therefore, this study aims to examine the effect of corporate governance disclosure on bank performance by building a corporate governance disclosure index (CGDI) for 10 Islamic banks operating in Iran, Saudi Arabia and Malaysia. The data used in this study are secondary data taken from annual reports and sourced from the official websites of each banks include Iran Exchange, Stock Market Quotes and Financial News, and Bursa Malaysia. This study uses content analysis of the annual bank report within five years (2014-2018). The results show that Islamic banks comply with 72.4% of the attributes discussed in the CGDI. The most frequently reported and disclosed elements are board structure and audit committee. The regression results provide evidence that Islamic banks with a higher level of corporate governance disclosure reported high operating performance measured by ROA. In contrast to the expectation, the financial performance of ROE and Tobins'q are not significantly related to the disclosure of sharia bank governance.

Purpose – The purpose of this study is to present a framework for determining the most appropriate business model for e-learning. Research design, data, and methodology – The Electronics Branch of Azad University has been elected as a case study in this research. This study conducted using a descriptive method. The information was obtained using interviews with experts including managers, faculty and students at the Electronics Branch of Azad University. Results – Three service-product system (product oriented system, use an oriented and result oriented system) approaches determined a framework for the formation of a portfolio. This portfolio is including three types of e-learning business models. Examining the relevant characteristics, correspondence of behaviorism learning theory with a product-oriented approach, correspondence of cognitivism theory with a user-oriented approach and in finally match correspondence of constructivist learning theory with a results-oriented approach which is evident. Conclusions – After reviewing the literature on the fields of e-learning, business model and product - service systems, we have achieved three types of e-learning business models. Then the variables in any of the business models were defined by using business model canvas tool and thus a portfolio consisting of three types of e-learning business model canvas was obtained.

Purpose - The main purpose of the current study is to examine the impact of accounting information quality and information asymmetry on the underinvestment phenomenon among the listed companies on the Tehran Stock Exchange (TSE). Research design, data, and methodology - The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE’s website from 2010 to 2015. Accounting information quality and information asymmetry is considered as independent variables, and their impact is examined on the dependent variable (underinvestment). Results - The statistical results, based on data collected from 94 listed companies on the TSE during 2010–2015, revealed positive impact of accounting information quality and positive impact of information asymmetry on underinvestment. There was a significant relationship between accrual quality (AQ) and underinvestment, and spread and underinvestment. The results also showed that information asymmetry is the main factor in the creation underinvestment. Conclusions - Findings of this article can assist accounting researchers and theoreticians in comparing Real world facts with hypotheses developed with respect to accounting information quality, information asymmetry and underinvestment. However, the results of fuzzy regression analysis indicate significant relationships between the independent variable except underinvestment.

In this paper the DRC model is presented for solving multi objective problem. The proposed model is a combination of data envelopment analysis, Cuckoo algorithm and the response surface method. Due to reasons like costs, time and irreversible damages, it is not possible to analyze each and every one of the proposed models in practice, so the simulation is used. Since the number of experiments for simulation process is high then the optimization has gone to practice and directs the simulation process. The response surface method is used as one of the approaches of simulation optimization. Furthermore, data envelopment analysis is used to consider several response surfaces as efficiency response surface. Then this efficiency response surface is solved by Cuckoo algorithms. The main advantage of DRC model is to make one efficiency response surface function instate of multi surface function for every output and also using the advantages of Cuckoo algorithms. In order to demonstrate the effectiveness of the proposed approach, the branches of Refah bank in Mashhad is analyzed and the results are presented.

Purpose – This study attempts to examine Islamic banking practices in Iran based on new scientific methods. Design, methodology, and approach – The study used financial ratios demonstrating healthy or non-healthy banks to assess the financial health of banks listed on the Tehran Stock Exchange. The assessment of these ratios with a decision tree as a non-parametric method for modeling is recommended to present this model. Information about the financial health of banks could affect the decisions of different groups of banks’ financial report users including shareholders, auditors, stock exchanges, central banks, and so on. Results – The results of the study show that a decision tree is a strong approach for classifying Islamic banks in Iran. Conclusions – To date, several studies have been conducted in various countries on the topic of this study. Considering the importance of Islamic banking, this is one of the first studies in Iran the outcomes of the study may prove helpful to the Iranian economy.

Purpose – Appropriate project management knowledge as well as its effective application in the construction industry increase construction quality and, therefore, reduce fatalities and destruction. Research design, data, and methodology – This study was conducted through a comparative analysis of earthquake fatalities in Iran, Turkey, Pakistan, Indonesia, China, Haiti, Japan, and the United States of America. The data was analyzed using a frequency study. The analysis contrasts the fatalities of some of the strongest earthquakes around the world between 1960 and 2010. Results – Poor quality construction practices and a lack of effective application of project management knowledge play a major role in the vast destruction, high death toll, and dismal tragedies that are associated with earthquakes, especially in Iran. Conclusions – Despite the history of tragic earthquakes and their continuing recurrence, this study attempts to make governments, companies, and disaster management personnel aware of the dangers of poor quality construction and the deficient application of project management knowledge and, further, accentuates effective ways to prevent the probability of serious damage in future. This study contains valuable information on the effects of project management application towards reducing earthquake fatalities and destruction.

Purpose - The objectives of this study are to find the strengths, weaknesses, opportunities, and threats related to the national innovation system of Iran (using a SWOT analysis) and to extract some strategic recommendations to modify the innovation policies of Iran. Research design, data, and methodology - This study used a literature review and field study. In the first phase, the author studied library resources and articles, and browsed through Internet information about the subject. The second phase was a field research investigation through designed questionnaires and interviews with more than 100 policymakers, officials, executives, and others related to the national innovation system in 2011. Results - In this research study, strategic recommendations were extracted through a SWOT model for improvements to the innovation policies of Iran. Conclusions - The findings of this study show the role of strengths, weaknesses, opportunities, and threats in the national innovation system of Iran and suggest strategic recommendations for its modification.

등급분류는 사회적인 여러 세력이 갈등하고 조화를 도모하는 가운데 생겨나는 것으로서, 그 제도와 그것의 운용상황을 통해 해당 사회의 여러 요인들을 분석할 수 있다. 이러한 관점에서 2009년부터 ESRA라는 기관을 통해 시작된 이란의 게임 등급분류를 살펴보려 하였다. 초기에는 금지되는 게임의 건수와 비율이 매우 높았으며, 전체적으로 여타 등급도 연령등급이 다른 국가의 그것에 비하여 높은 편이었다. 금지되는 게임은 대개 왜곡된 종교관이 있는 채 폭력적인 게임이거나, 여성의 신체노출이 있는 것이었다. 하지만 최근에는 금지되는 게임이 없으며 연령등급의 비율도 다른 국가의 그것과 유사하게 변해가고 있다. 이란 정부의 산업육성의지와 산업으로서의 게임에 대한 인식의 제고, 게임의 문화적 영향력에 대한 이해 등으로 이러한 이란의 등급분류제도가 형성되고 변화하면서 운용되고 있다고 보여진다.