So far, many books have been written in Iran to teach Persian to non-Persian speakers, but no effective film book editing has been done yet. The purpose of this research is to prepare and compile Perfa film (1) in order to complete the educational film of Perfa collection in Shahid Beheshti University. The theoretical basis of the present research is the Reference Framework for teaching Persian language to non-Persian speakers and the design of film texts based on Perfa educational content has been done (1). The research method is descriptive-analytical. In this study, the structures and features of the Foreign Language Learning Film Books (Four Corners, Interchanging, and American English File) are basically based on the 2014 Hilly Framework, which is written by Dan's author. The purpose of this analysis is to obtain an approach to the compilation of educational film texts and related exercises. In response to the question of the features of linguistic and cultural representation in educational film books, we came to the conclusion that the geographical component was less used than the job and the place of work being used. Entertainment, family and education were the most used. In answer to the second question for proper content design, Perfa's textbooks and efficient format, the structure of the film Fourscorners, which includes the former / contemporaries / and after watching the film, is chosen for the film. In this research, the third question is to evaluate the compatibility of the content of the film book with the textbook through a questionnaire that consists of 36 questions by 21 Persian language teaching schools for non-Persian speakers and non-English speakers. The results showed that the teachers believed that the two examples of lessons in the categories of "homework quality", "main topic", and "writing, reading, listening" were highly symmetrical. In contrast, two examples of lessons in the categories of "cultural and social" and "images" had the least symmetry.

Collaboration between universities and industry means crossing legal, organizational, and other cultural boundaries between the two parties. Among the various forms of inter-organizational partnership, collaboration between universities and industry has been proposed as a potentially powerful option for stimulating technological advancements and innovation through increased knowledge flow across different industrial sectors and stimulating private sector investments in research and development. University-industry collaboration (UIC) can be considered a win-win technique that benefits both parties. Universities have recently experienced a decrease in public funding and an increase in competition from other research organizations. As a result, they have begun searching for new financial resources and have realized that collaboration with industries might be a suitable option to complement their research projects. On the other hand, industries have been forced to accelerate their innovation processes due to rapid technological development and globalization. The present study is applied and developmental with a descriptive approach that has been conducted in a systematic review of previous studies using Sandelowski and Barroso's six-stage method and library data analysis through meta-synthesis. In this research method, the findings of existing studies are examined using content analysis and open and axial coding techniques. In the current study, through the search process and analysis of articles, 67 articles were identified and analyzed from the WOS and SCOPUS databases. From the content analysis of the selected articles, 34 conceptual codes and 6 main categories were identified. The main identified categories include: collaboration objectives, intellectual property management, collaboration mechanisms, actors and stakeholders, barriers and challenges, success factors. Based on these dimensions, the collaboration between industry and university can be examined and analyzed. Numerous benefits can be seen in collaboration and interaction between universities and industries. University-industry collaboration allows companies to solve their problems, and on the other hand, provides universities with the opportunity to understand valuable experiences and real-world problems and access new research areas. Both universities and industries have high expectations from establishing this partnership and the results that may arise from this collaboration. Sharing knowledge and various resources and facilities in this collaboration process is proposed as a way to help companies become more competitive and to enhance education, innovation, and access to more sustainable resources for universities.

Objective: increasing complexity and competitive in business has led to emphasize on organizations to provide a higher volume and more qualitative information in order to promote transparency and reduce information asymmetries. These changes have meant that the usefulness of the information provided by the traditional financial statements to their potential users becoming less and less valuable, leading to a higher demand of relevant information and an effort by standard regulators to improve quality and timeliness of the information. Risk information play an important role in the decision-making process and evaluation of the company. In this sense, the information about risks can contribute to manage changes, reduce the cost of capital, report on the future path of the business model, and allow companies to communicate the risk messages that they wholly understand their own risks and have developed practices to manage them. In addition, information about risk helps investors to valuation of the firms and in the assessment of management's work. Accordingly, this study explores establishing a theoretical and Comprehensive Framework for risk disclosure for the firms listed in Tehran Stock Exchange (TSE), and determines various risks empirically. Method: For this purpose, a quantitative survey research methodology was exerted, and the attitude of auditors, academics, and financial analysts, towards the Framework for risk disclosure were investigated. Required data were obtained by questioner from sample of 203 preceding individuals in 2016, 2017 and analyzed by using comparative, T test, Wilcoxon, and Friedman tests. Results: Results showed that risks information need to be provided to different stakeholders including investors, financial analysts, creditors, government, managers, suppliers resources (non-financial) and customers. The purpose of providing this information should be aimed at assisting decision making and disclosure of risks information must be mandatory. Qualitative characteristics of risk disclosure including relevancy, reliability, comparability, understandability, and materiality and costs-benefits should also be determined. In regard to qualitative or quantitative risk disclosures, a concise and approved guideline is required for quantitative disclosure and different quantification techniques to risk disclosures also required. In addition, for assimilation of risk information, forward-looking and backward-looking and negative and positive information about risk must be considered with focusing on negative and forward-looking information. Conclusion: According to research findings, all types of risk, including financial, strategic, operational, integrity and empowerment are required and must be prioritized according to their importance and impact. This research identifies a number of issues for regulator and standard setter to establish requirements for risk disclosure. In addition, the findings can be used by professional associations to provide suggestions for risk disclosure.

Introduction: The ethical dimensions of agriculture need to be explored, distinguishing between ethics in agriculture and ethics of agriculture. Ethics in agriculture is traditionally based on abstract moral theory, formulated through logical reasoning, but often found inadequate to address the complex ethical challenges within agriculture due to its abstract nature and lack of practical visibility. Conversely, ethics of agriculture is approached within a context-specific Framework derived from the research topic with the aim of providing more tailored solutions. Materials and Methods: A Comprehensive review of the relevant literature is conducted, using a descriptive-analytical approach to provide a conceptual Framework for understanding agricultural ethics. Conclusion: The article highlights the critical need for a Comprehensive ethical Framework to address the multifaceted ethical challenges in the agricultural sector. The importance of analyzing and resolving ethical dilemmas at all stages of agriculture is underscored in order to align practices with human ideals and to ensure ethical decision-making by stakeholders involved in agriculture.

Companies face changes, which sometimes appears as an opportunity and sometimes as a threat. Therefore, organizations must defend themselves against these challenges.Accordingly using the process of strategic planning plays a key role in the success of organizations, awareness of strength & weakness of the internal factors of organization and opportunities & threats. This helps the organization to evaluate its strategic position & place. In this article, the Comprehensive Framework for strategy formulation is used to formulate the strategy, after forming the strategy formulation committee, the mission statement of Dextroze Iran Company is appointed at the initiating stage; then at the input stage the External Factor Evaluation and Internal Factor Evaluation are brought. In comparing stage, we used SWOT matrix and Internal–External matrix with the information gathered from previous stages. At the final stage, corporate-level strategies are identified and ranked by using Quantitative Strategic Planning Matrix.