The importance of sustainability development for developing countries and their tourism is a major issue. This study presents a new approach and framework for spatial modelling of tourism products potentials (TPP) in their sustainability evaluation. The approach was developed based on the GIS multi-criteria decision analysis (MCDA) and its performance was evaluated for spatial TPP mapping in Tabriz city, Iran. To achieve this purpose, we recognized the main Components of Tourism Development indicators (CTDI) such as attractions, accommodation, services and infrastructures facilities to improving sustainable tourism, and determined their significance using the Geographic information systems (GIS). Furthermore, the uncertainty analyze was applied to diminish the inherent error in criteria weights. A GIS-based aggregation function was applied to discern the TPP map. Finally, the emphasis in this paper investigates the practical usage of GIS for the benefit of sustainable tourism development. In particular, it inquired the possible opportunities and challenges facing the adoption of GIS to assist sustainable tourism development. The purpose of this article is to map and explore existing and potential attractions, tourism services and facilities in Tabriz and to ensure that potential opportunities are available for all tourists to enjoy enjoyable experiences in order to reveal their diverse economic, social, political and cultural benefits. Build on the positive and negative aspects of their construction and present them with appropriate solutions for tourism development that lead to sustainable tourism development and infrastructure improvement.

In 2015, OECD supported a study that was launched by PISA to assess students’ “ financial literacy” and their ability to make financial decisions. Based on the results of this study, the OECD provided some guidance for the education systems at large regarding financial education and helping students to become conscious citizens taking part in their economic life and making appropriate decisions. As well, “ Jumpstart” has presented a set of standards regarding mathematical literacy. Considering the importance of financial literacy the present research was conducted in Iran and mathematics textbooks of 90’ s solar years (2010’ s AC) were analyzed to trace the financial education. The qualitative content analysis was chosen as research method. The review of 1960s and 1970s indicated that financial education” was integrated as part of mathematics curriculum. On the other hand, financial literacy has been considered as a tool to teach numbers and some other related concepts in the 2010s mathematics textbooks. The research is concluded that integrating historical lessons and new international recommendations would be appropriate way of designing literacy education within the mathematics textbooks.

Experimental results and theoretical analysis confirms that financial strategic decisions due to the effect of the policy and organizational behavior is very important. The aim of this paper was to study financial strategic making decision and decision-making processes at University of Tehran. Data was collected through qualitative research methods. The population of the study was all the experts and administrators involved in making decision and decision-making processes, including the Board of Executives, Vice Executives, Directors and Deans. In order to collect information, semi-structured interviews, purposive sampling and snowball technique were applied. The results showed that the most important strategic financial issue of University of Tehran is absence of financial independence. In addition, lack of sufficient attention to heated scientific debates in the decision-making meetings, lack of decision support system, incomplete information and poor attention to expert works are other reason for inefficiency and low effectiveness of strategic financial decisions at the university. Although the university has focused on diversification in funding, the financing policies are far from favorable condition and the large part of non-government revenues are provided by educational activities through development of university self-governing campuses and evening and online courses. Allocation of resources is done regardless of the performance of the units and is based on cost per student, past trends and bargaining. In addition, the operational budgeting is not used. To improve the existing situation, it is recommended that the University of Tehran review it's funding and allocation mechanisms and to launch an intelligent decision support system. Putting training courses in economics and finance in higher education on the agenda is also recommended.

Considering the influence of supervision's power and managers' decision-making authority, the aim of the study is to investigate the relationship between the managers' ability and the firms' performances. The method of the study is operational on the base of purpose and is naturally correlative. Financial information of 163 firms listed in Tehran Stock Exchange was extracted as a statistical sample using Systematic Elimination and then it was investigated in the period of 2007-2017 (1386-1396). Statistical analysis of data was done by using Eviews with confidence level of 95%; and in order to test the hypothesis, the statistical method of Panel Data and Multi-Variable Linear Regression were used. The findings show that there is a direct significant relationship between management ability and the firms' financial performance (Returns on Assets, Tobin's Q ratio). Also, the authority power of the directors is correlated with managers' ability, it increases firms' Tobin's Q ratio and ROA. Moreover, according to the third hypothesis, the level of supervision has a positive relationship between management ability and Returns on Assets and Tobin's Q ratio.

The main objective of this research is to identify the financial managers' ethical decision-making approaches of companies listed in Tehran Stock Exchange and different factors affecting them. To achieve this aim, 12 hypotheses have been developed. The aim of the first six hypotheses is to investigate different ethical decision-making approaches, namely utilitarianism, hermeneutical, nonethical, religious, deontological, and pragmatism. The next six hypotheses are to identify the probable factors affecting these approaches.The data required for the statistical analysis of research hypotheses was obtained from 63 companies using a 24-item questionnaire. The results from testing the first set of hypotheses indicated that financial managers of companies listed in Tehran Stock Exchange believed in utilitarian, religious, and deontological but they did not believe in hermeneutical, nonethical and pragmatic approaches.Moreover, in the opinion of financial managers, utilitarianism was the strongest ethical decision-making approach and pragmatism was the weakest one. Finally, the statistical analysis of the next six hypotheses showed that, except for the effect of variable ”age“ on the religious approach, the other hypothesized effects were statistically insignificant.

Managers are pivotal element of organization evolvement nowadays and sucees or failure of the organization is a function of decisions made by them. This research will study the impact of decision making methods on fraudulent financial reporting by forecasting causal relationship between decision making dimensions (intuitive, dependent, rational, spontaneous and avoidant) and fraudulent reporting. Statistical population of this research is independent auditors and standard questionnaire is used to gather data. Analysis were based on structural modeling approach. Results of the research presents a meaningful effect of decision making methods (dependent, rational, spontaneous and avoidant) on fraudulent financial reporting and no any meaningful effect of intuitive decision making method on fraudulent financial reporting was observed.

This study investigates the impact of using non-financial performance measures on management decisions and the performance of firms listed in TSE, as well as the role of perceived environmental uncertainty in this relationship. For this purpose, the questionnaires were sent for 122 randomly selected industrial companies, and finally, 42 questionnaires were received that were completed by CEOs. Here The CEOs were requested to determine perceived environmental uncertainty in the environment that their firms operate in, and degree of usage of non-financial measures, and finally, determine the relative performance of their firms in 3 years. Analysis on the received responses showed that using non-financial measures improves the firms’ performance; However, perceived uncertainty has significant effect on this relationship but this is in opposite with Hook [1] who found that it reduces this effect. Additional analysis also showed that internal process measures did not have any effect on the firms' performance but customer and growth measures affect on the firms performance, and it is affected by the environmental uncertainty only for growth measures.