Purpose: The present study aims to identify and explain the Futures of Iranian provinces in the competition for the development of NBIC technological convergence (synergy between nanotechnology, biotechnology, information technology and cognitive sciences) with a focus on Yazd province. Method: This research, which has been conducted with a qualitative and descriptive approach, is classified as an exploratory Futures-study. In this way, the relevant research records were first reviewed to compile a list of drivers in the development of convergent technologies. The list was then refined and prioritized to identify two key drivers, with the Delphi process attended by fourteen experts. By intersecting the uncertainties of these two drivers, four scenarios of the province's future in technological convergence competition emerged. Findings: The two key drivers affecting the success of the province in the competition for convergent technologies are: the rate of development of the innovation ecosystem and the amount of financial resources allocated to this process. Based on this, four scenarios of the future situation of the province in this field were identified, which have been named as "Vanguard", "Buyer", "Remnant" and "Hired". Conclusion: In order for the provinces to be able to succeed in the forthcoming competitions in the production and operation of convergent technologies, it is necessary to plan for strengthening the ecosystem infrastructure from now; at the same time, it is necessary to make efficient efforts to provide sufficient financial resources for the research and commercialization of these technologies.

Purpose: Clustering and co-word analysis is a method to reveal relationships and links and illustrate the intellectual structure of a scientific field. This research tries to study the intellectual structure of articles in the field of Futures studies in Iran by using the technique of co-word analysis. Method: The current research is a descriptive-analytical development with a scientometric approach. The statistical population is 921 articles retrieved records in the field of Futures studies. Findings: The findings showed that articles in the field of Futures studies in Iran are often associated with positive growth, and in terms of frequency, the keywords scenario, Islamic Republic, and foresight are the most frequent in Futures studies. The findings related to the hierarchical clustering led to the formation of 8 clusters in this field, namely "ICT visions", "geographers who love the future", "knowledge development", " Futuristic higher education", "Future of Religion", "Regional Relations", "Strategic Foresight" and "Heavy Weight of Method". Conclusion: According to the findings of the current research and the high frequency of the keyword scenario, as well as the density and relationships of this keyword with other keywords, it can be concluded that the scenario is the dominant approach in Futures studies. Also, according to the resulting clusters, it was observed that these researches have a high variety, but addressing the future in many areas is still neglected.

Predicting on software conflict is difficult due to complexity and variety of scene and many variables involved. It cannot be ignored because of strategic value of this type of battle and conflict. Therefore, the important issue is to achieve a correct understanding on the future war. This requires an appropriate analytical framework for identifying its key driving forces and state of its regulation and arrangement. Hence, the key question is that how we can predict emergence of software conflict. The research method used in this study is a combination of library research, scenario-planning and hierarchical analysis.

For the past four decades we have witnessed accounting as the mastermind behind nearly all business decisions – national and international. In fact, accounting is a business where most of time is spent in face-to-face communications exploring business strategies. In recent years, accounting education has been under attack and pressure to change its current educational methods. The Accounting Education Change Commission (AECC) has been a leader in calling for a change. They, and others in the accounting profession, have issued statements addressing the structure and objectives of accounting principles courses. These statements have stressed the need for innovative educational approaches and the importance of incorporating active learning into accounting principles courses. In addition, AECC called to increase the acceptance of international accounting standards and use of computer in accounting education as well as shifting accounting education lecturers’ focus from what they teach to what the students learn. This may prepare students to become lifelong learners and keep them aware of the latest developments and enable them to adopt these developments. This paper aims to uncover suitable criteria for the design and improvement of accounting program and curriculum. More specifically, the goal is to investigate the perilous future of accounting education and discover issues that needed to be addressed to improve the learning style and accounting practice. Here, in this article, the historical trend of transformation with accounting discipline is being explored. Also potential obstacle in between accounting researches and professional requirments in practice will be explained.

Introduction: Future study reinforce the strategic flexibility of the organization and with the systematic future studies NAJA can enhance its strategic ability to avoid being unaware at different levels, to achieve its desired discipline and security. method: The research method is a mixed method applied with using exploratory research project. Type of data is Qualitative and quantitative. results are described via descriptive-analytical method, data collection method in theoretical literature is documentary. in the field part interviewing and researcher-made questionnaire was done using scrolling method. Findings: Based on the findings of the research extracted from opinions of the experts, elites and professionals; the proposed model of NAJA’ s future study system consists of six dimensions: The motivators or key elements that influence the NAJA’ s future study system, The capabilities of the NAJA’ s future study system, The main elements of the NAJA’ s future study system, The empowerments of the NAJA’ s future study system, The functions and Core expectations of the NAJA’ s future study system, The Strategic Impact or Consequences of the NAJA’ s future study system, Totally with combination of 52 components. Conclusion: Sorted and categorized components in the six dimensions of the proposed model provide a good understanding of the situation as well as a roadmap for the commanders and relevant managers in order to Organize their goals and plans in an achievable way.

A “derivative” is a financial instrument whose value is derived from the value of its underlying asset. “Futures” is a derivative which is exclusively traded in exchanges as a standard contract and it is heavily under regulation. Today, the Commodity Futures Trading Commission (CFTC) is responsible for Futures regulation in the US. CFTC was established to prevent the large scale price manipulation. Manipulation means creating an artificial price through forces other than legitimate supply and demand forces. While price manipulation will materialize in all commodity markets, it has a momentus effect on energy market. Legal cases and judicial procedure of CFTC show that manipulation generally takes place in three forms: market corner, market squeeze and determination of settlement price. CFTC fights against these kinds of manipulation through complicated cases.

Smart contracts are one of the most significant applications of blockchain technology, which have gained considerable importance in the financial industry. These contracts promote transparency and enhance good governance in the banking sector. The present research aims to conduct a Futures study of smart contracts in the banking industry using a scenario-building approach. This research is applied in nature, and methodologically, it is a mixed-methods study. In this research, fuzzy Delphi, fuzzy WASPAS, and interviews with focus groups were used to analyze the data. In the first step, 37 drivers were identified through a literature review and interviews with blockchain experts. These drivers were then filtered using expert questionnaires and the fuzzy Delphi method. Nine drivers were selected for final prioritization using the fuzzy WASPAS method. The filtered drivers were ranked through prioritization questionnaires and the fuzzy WASPAS method. Based on the scores of the fuzzy WASPAS method and considering three criteria—expertise, importance intensity, and certainty level—the drivers of coordination and integration level of banks in adopting new technologies and contracts, as well as the integration level of information systems in the banking industry, were given the highest priority and were selected for scenario mapping. The research scenarios were developed based on the two prioritized drivers and through interviews with focus groups. These scenarios included: Smart Banking, Integrated Banking, Island Banking, and Traditional Banking. Smart Banking represents the ideal scenario, and practical recommendations were developed based on this scenario.

The emerging wave of convergent technologies that is derived from combining four advanced technologies (Nano-technology, Bio-technology, Information technology & Cognitive sciences) (NBIC), would have a rich and revolutionary impact on all human constructs such as organization and administrative system. The present study seeks to foresight the presence of technological convergence in Iranian administrative system by identifying and prioritizing the factors affecting this flow. This qualitative & descriptive study uses “ Environmental Scanning” technique to identify the factors affecting technological convergence in administrative system and then these factors are prioritized, by “ Social Network Analysis” technique and UCINET software. Then, by selecting two main factors and using the scenario-building technique, the future scenarios of Iranian administrative system is drawn. Findings show that the conceptual network of factors influencing the convergent administrative system in Iran consists of seven main elements. Among these, the two factors of "technological capacities" and "political environment" were selected with the highest value of degree centrality and betweenness centrality indicators as priority factors. Finally four scenarios for the future of technological convergence in Iranian administrative system were designed (including pivot / follower /isolating / silent), by analyzing the interaction of uncertainties related to these two factors. The study shows that Iranian administrative system will be affected by NBIC, But the quality of this affection is depended on political conditions and technological capacities.

The education System is potentially one of the most important social systems in the development of countries. One of the basic tasks of each education system is to provide a clear picture of a desired human, and The significance of future, is in fact, the most underlying reason for every education system. From primary to higher education, it necessarily has to be based on the future needs because the purpose of every education system is to provide a students with the required knowledge and skills for effective participation in the society not only today but also in the future. The purpose of this study is to explain problems of the education system. The education system, as one of the socio-economical system components, is defined for this purpose. Effective drivers in the development of this social system are defined respectively, and the purpose and also the importance of Futures studies in the education system is defined as well. At the end, suggestions are provided regarding the impact and application of Futures studies in the learning process. It is important to say that the term education in the present study means the education in all levels including primary and higher education.