JOURNAL OF CULTURAL MANAGEMENT
Year:2011 | Volume:5 | Issue:13|Papers Count:8

Introduction and objective: in any history, there are special words indicating the nature and essence of that era. Globalization is a word that is the bed forming the nature of various human fields in current century and because culture is a sensitive and important concept, indicating the fate of a society, for this reason, culture governing on a society may be controlled and guided and on the other hand be managed. This study aims to investigate whether cultural managers may play role in globalization trend.Methodology: the methodology of this study is descriptive of field and library type and there was used library and questionnaire for data collection and it was used Licker model by assessing the view and for data analysis there was used Z‐test according to two kinds of tests, comparative test and percentage test for standardization.Results: According to the results, in the first hypothesis, H0 is rejected and H2 is accepted and by confidence level of 99%, cultural managers have positive view for globalization and in the second hypothesis also, H0 is rejected and H1 is accepted that by confidence level of 99%, globalization may enforce its route on country’s managers and in the third hypothesis also H1 is accepted and in confidence level of 99%, we conclude that cultural managements of country may influence on globalization.Conclusion: culture globalization is the inevitable result of social common structures and individual and collective needs and in this field, cultural management and planning may play important role for maintaining the culture.

Introduction and research objective: This paper concerns about accounting measurements from the socio‐cultural values’ perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all, the study develops a theory to concern about accounting values in a religious perception. Then Islam, as one of the most debatable religion in the world, is considered as an instance. The purpose of this study is explanation of the differences between Islamic accounting measurement and Western accounting measurement and providing a Islamic accounting conceptual framework.Research method: This research is applied in purpose and descriptive in implementation.Findings: The research results by using Delphi method, and university opinion was verified. The study show that due to differences of social values, values measured on the accounting assets is different from historical cost accounting. Asset valuation for purpose of Zakat was the case of this study. In this case, Islamic accounting measurement is in accordance with exit price measurement.Conclusion: we can conclude that, an Islamic country such as Iran, in order to realization high goals and objectives of Islam holy Sharia, must be create and used Islamic accounting conceptual framework in accordance with Islamic guidelines.

Introduction and research purpose: Title of the present research is to study cultural and social factors effective on satisfaction of the insurance customers with Iran Insurance companies in the city (case study of automobile insurances).Goal of this research is to recognize factors effective on satisfaction of insurance customers and to have access to a suitable model and important and effective factors are studied with use of the related theories.Method: The present research with the designed questions analyzes and explains subject of the research. Research methodology is survey and descriptive method and information gathering tool is questionnaire. The studied sample includes 312 customers of Iran insurance company who have been selected with random sampling method.Research methodology: the gathered data is analyzed with use of descriptive –survey statistical methods and inferential statistical methods. Spearman and regression correlation coefficients are used in order to ensure accuracy, speed and reliability of the research. SPSS software has been used in all calculations and tests.Results: this research indicates direct statistical relationship between independent and dependent variables. Independent variables include education and participation of the personnel, observing law and regulations, technical information of personnel, access to communication networks and the customers’ use of internet and advertisement media, culture and awareness of the people with insurance, education, and independent variable includes satisfaction of the customers.

Introduction and research purpose: The aim of this research is to investigate the relationship between the cultural values and the cash holdings at listed companies in TSE. The criteria of the cultural values are Power Distance Index (PDI), Uncertainty Avoidance Index (UAI), Individualism (IDV), and Masculinity (MAS).Research Method: To measuring of the cultural values was used Hofstede questionnaire and also for cash holdings was applied Ozkan & Ozkan (2004) and Opler & et al. (1999) Models. In this study, it was selected 92 samples in TSE during 2002‐2009, Ordinary Least Square (OLS) is applied to testing hypotheses of research and Determination Coefficient, Akaike and Schware measures are used for comparing these models on economic software EViews 6.Findings: The findings indicate that Power Distance Index and Uncertainty Avoidance Index have weak and positive relationship to cash holdings, however, Individualism and Masculinity has weak and negative relationship to it. Among of the cultural values, Individualism index mid to the control variables has had the most effect on the cash holdings.Results: Results show that the more leveraged and substitute cash assets companies hold the less cash, and reverse, the companies that are able to create of the operating cash flow hold the more cash to internal finance.

Introduction and research objectives: Historically, citizenship is an idea born in Western Europe and is transmitted along with its diffusion in the sixteenth century.Citizenship is of notions which works in any environment, but as long as the facilities associated with it and created it are defined for that environment. This research seeks to raise such question in the minds of researchers that with very great university students and graduates, whether they are good citizens? And if universities basically pay attention to citizenship education of students? The answers to these questions will be considered as the objectives of this research.Method: Accordingly, this study is functional in terms of purpose and descriptive survey in terms of method. The studied population in this research included all students studying in universities in Tehran who are selected based on the Morgan table (the minimum number needed for a sample of an indefinite population was 384) and a number of 500 people were selected as the sample.439 questionnaires were returned to the researcher.Findings: The results of the research showed that components of personal independence, awareness of global issues, gender equality, diversity and multiculturalism, democracy, peace and conflict resolution, urban values, moral values, knowledge of the environment, national identity and patriotism, work related values and family values are graded from first to twelfth.Conclusion: Universities have been excellent in providing the conditions for personal independence, awareness of global issues and gender equality as the main components of citizenship education, but they have been very weak in providing the conditions for knowledge of the environment, national identity and patriotism, work related values and family values.

Introduction and Research objectives: There were issues in Iran and according to Giddens and Fdratsvn global growth, increased ethnic identity. But the media also played a role and ethnic identity and national identity sometimes boost, so in this paper aims to study the possible role of national media for Iranian ethnic solidarity.Methods: In this paper a qualitative approach using Grounded Theory to study the possible role on the national media and have used Iranian ethnic's solidarity.Through purposive sampling and snowball method are interviewed whit 18 experts from the media and communication sciences from the Iranian people.Results: As the three stages of coding, the researcher came to the assumptions, there are assumptions about the necessary features: decentralized, legitimacy, confidence, understanding the audience.Conclusion: In conclusion, this study shows that the national media has the capacity to strengthen the solidarity of Iranian ethnic groups and can be obtained according to the findings and assumptions of Grounded Theory approach; it is the role of solidarity among the Iranian ethnics.

The aim of this research is to consider and evaluate service quality and its relationship with customer’s satisfaction in behavioral decisions of the customers of travel agencies in Ilam. In theorical basics, concept and definition associated to service, satisfaction, behavioral decisions and research back ground are considered, this work is descriptive study as a type of correlation. Statistical population of this research was all of the agency customers that were call on this office in autumn and winter 1389 and were received service. The selected sample consisted of 200 persons. The tool for collecting information was questionnaire in this research which its narrative was considered by professional and experts views and its persistence was estimated by kronbakh×coefficient (0/726). Then related questionnaires were distributed among sample members. In order to analysis of results, initially we used smironv‐ kolmogorov test to study data normality and it was found that data have not normal distribution.In ferential statical of T‐test, ANOVA and multivariate reression were used to analysis data and hxpothesis testing. The results of this tests indicate that service quality have significant and positive correlation with customer satisfaction.(a</1) Also customer satisfactions have significant and positive correlation with behavioural decisions that have shown in detail in this study.

Introduction and purpose research: Accounting is a field of science that provides economic information to determine optimal use of economic resources. Therefore, accounting students are expected to learn from accounting discussions and continue enhancing this educational field. The purpose of this essay is assessment of the level of critical thought of accounting students of the science & research department in the Azad Islamic university in their specialized texts.Research method: In this research, critical thought’s cognitive skills of accounting students were investigated by California questioner B and random procedure.Finding: The results show students apply a low level of critical thought skills in overall.Conclusion: with respect to this fulfilled research, it could be concluded that sexuality does show a significant influence on the tendency to critical thought therefore senior students have more critical thought skills compared to junior students.