Purpose The qualitative characteristics of decision-useful financial information (as set out in the revised March 2018 Conceptual Framework for reporting International Accounting Standards Board [IASB]) are fundamental standard setting relied on by companies when making accounting policy changes and choices. However, there has not been an overarching universally agreed conceptual context charac...

iran’s unique attractions and destinations make it of great potentiality for utilising tourism industry. according to statistics of the international and national organization tourism, the situation of tourism in iran is not suitable, which is a sign of an undesired situation in the industry and failing to make use of the existing capabilities and potentials of the country. therefore, this rese...

introduction: educational environment is an important determinant of students’ behavior and its elements are associated with academic achievement and course satisfaction. the aim of this study was to determine students’expectations of the ideal educational environment. methods: this was a qualitative study with content analysis approach. using a theoretical sampling method, we selected eight st...

Background: The socio-cultural status of any society depends on the health children. Enjoying spiritual health, as one important dimensions plays an essential role in ensuring comprehensive child. This qualitative study was done to explore consequences Iranian Methods: conducted using semi-structured interviews. Participants included 17 children and 9 researchers specialists field children’s me...

Media coverage can affect audiences’ perceptions of immigrants, and play a role in determining the content public policy agendas, formation prejudices, prevalence negative stereotyping. This study investigated way which immigrants are represented Danish media, terms used, what issues related to immigration discussed how they described, whose voices heard. The data consisted media articles publi...