How to move from national accounting standards to international financial reporting standards has been a challenging issue for countries or institutions that adopt these standards around the world. The purpose of this paper is to identify IFRS requirements for implementation in Iranian banking industry as well as the factors influencing the transition from national accounting standards to Inter...

Due to the lack of necessary equipment for measuring and recording changes in watershed runoff and flood situation after the implementation of corrective actions, using hydrologic models is considered as an efficient tool to assess the undertaken actions and simulate the behavior of the watershed before and after the implementation of these measures. The present study aimed to simulate the effe...

Background: Strategy formulation and implementation in healthcare is challenging. This study aimed to examine strategic planning challenges in Tehran province hospitals. Methods: This study was a cross-sectional study which conducted in 2016. 93 hospital managers participated in the study using census sampling. Data were collected using self-administrated questionnaire with a reliability of 0....

In order for providing the city and the citizens with their requirements, there is a need for a plan which is made based on drawing a clear perspective, a well-defined purpose, and logic. Moreover, as far as the concept of vision is concerned, foresight will enable the municipalities to better satisfy the current and future needs of the citizens  therefore, the  current article, while introduce...

the west of esfahan province, iran, is one of the most important agricultural areas throughout the country due to the climate variability and life-giving water of zayanderood river. rice is one of the major and economic crops in this area. the most important climatic elements in agricultural activities which should be considered include temperature, relative humidity, precipitation and wind. so...

The aim of this study was to rank and analyze the barriers to implementing strategies in the sports system. For this purpose Analytical Hierarchy Process was used. Participants in this study compromised experts and scholars who were familiar with the strategic management in the formulation or implementation of the strategies involved in the sport (n =21). in order to provide couples with the sc...