Human resource Changes in the last decade, aiming at increasing dynamics and flexibility, instead of focusing purely on presenting strategies, have shifted to identify the causes of failure of strategic human resource functions, so that the analysis of factors other than human resource has led to identifying the roots of the disorders associated with human resource development. One of the disruptive approaches of the development of human resource competencies involves layers of hegemonic structural power. These structures aiming at developing hegemony in the functions of power in the organization, have deteriorated the development of human resource competencies. The purpose of this study is to identify and prioritize interpretively the decline in the competencies of human resources on the basis of hegemonic structural power layers according to the interpretive ranking process (IRP). This study is carried out for identifying the components (competencies of human resource) and research propositions (layers of hegemonic structural power), through a hybrid analysis. The sample included 14 experts in the field of human resource management at the university level. Matrix questionnaires were evaluated through interpretive ranking process by 25 managers with an organizational background subject to Article 44 of the law. The results revealed that the proposition of power hegemony based on the policy of “, Z9”,is known as the most influential layers of power in these organizations, which results in the decline of two competencies including participatory (“, Y6”, ) and self-leadership (“, Y5”, ). This outcome shows that the effects of layers of hegemonic structural power, especially political power, make the level of competencies of human resource lose their effective functions, and this, in turn, affects organizational productivity.

The volatile condition of today’s market is forcing the manufacturing managers to adapt the flexible manufacturing systems (FMS) to meet the challenges imposed by international competition, ever changing customer demands, rapid delivery to market and advancement in technology.Despite various barriers to implementation and development of FMS, there are enablers which facilitate this issue. One of the most important issues in this field and also the aim of this paper is to analysis the behavior of these enablers in order to effective utilization of them in the implementation and development of FMS. Enablers identified through literature review and industrial, and academic experts' opinion. Interpretive structural modelling (ISM) is used to develop a hierarchical structure for analyzing the interactions among enablers. Interpretive ranking process (IRP) is then used to examine the dominance relationship. ISM model highlights the importance of top management commitment and Financial investment over other enablers, whereas IRP model revealed supply chain management and operational and control techniques as the most important enablers due to performance areas. This study also gives a comparative account of ISM and IRP and shows that IRP is a more powerful tool, since it goes one-step further and considers the relationship of enablers with measurable performance indicators.

Nowadays, cyberspace has affected on various areas. So, it is necessary to control the negative and the positive effects of this space. Social security mentioned to the feeling of risk of the collective identity and society. The present study investigates the cultural and social threats of cyberspace on security, considering the dimensions of cyberspace effects. Social security is one of the pillars of soft warfare, so it is important to identify and control the threats. In this study, first 35 threatening factors were identified based on literature review and completing them by interviews with experts. Based on fuzzy Delphi, factors have been prioritized and 12 main factors extracted. Then, based on interpretive structural modeling, the factors are classified and placed in three levels, the lower levels have high priority and the factors of emergence of social movements, diminishing religious beliefs, using cyberspace as a tool of domination and the possibility of creating social unrest have the highest level of threats. Then, the factors are clustered by Mikmak analysis. At the end some suggestions and policy recommendations for controlling these factors are presented.

The Purpose of this research is designing a Corporate Citizen Reporting Model by Interpretive Ranking Analysis (IRP). In this research, which is considered as a developmental and combined methodology, an attempt was made to identify the components of corporate citizen reporting by relying on meta-hybrid and Delphi analysis processes in the qualitative part of the research. Then, in a quantitative part, interpretive ranking analysis and Mick Mac can be used to identify the most effective component of corporate citizen reporting at the level of Iranian capital market companies. The statistical population in the qualitative section was 15 specialists and experts in the field of accounting at the university level, and in the quantitative section the participation of 24 managers of capital market companies who had both experience in terms of knowledge and experience was used. The basis for sample selection was the use of homogeneous method. The results of the research in the qualitative section, after screening the content of 12 approved studies, indicated the existence of 8 components of corporate citizen reporting. The results show that from the total impact based on the pair scale between research components, it was found that the impact of the information disclosure component of the board of directors is higher than other corporate citizen reporting components, which means to implement the citizen reporting approach. At the level of capital market companies, the disclosure of information about the functions of the board of directors is more effective than other components.

Today, with the growth and development of societies, increasing environmental pollution is not considered a global concern, but a future problem, and based on it, increasing the level of green functions in various fields from accounting to production and supply chain can be considered as one of the most important stra-tegic approaches in this field. Because better management of environmental costs can also improve the company's environmental performance and bring significant benefits to society and contribute to the sustainable development of companies in a competitive market based on corporate socially responsible activities for the future. The purpose of this study is to evaluate the most effective strategic impli-cations of green accounting based on the function of sustainable reporting. In this study, theoretical screening based on similar studies was used to identify the com-ponents (the strategic consequence of green accounting) and research proposi-tions (themes of sustainable reporting function). Then, in order to determine the reliability of research components and propositions through the participation of 12 experts and experts in the field of accounting and financial management, Del-phi analysis was used. In the quantitative part, the identified components and propositions in the form of matrix questionnaires were evaluated by interpretive analysis by 17 managers of the top 50 companies in 2009. The results showed that the proposition of sustainable responsibility as the most influential theme of the sustainable reporting function causes the effectiveness of the value conse-quence in green accounting. This result shows that by developing the dimensions of social responsibility in sustainable reporting, the level of inclusive values in the value functions of green accounting is strengthened and builds trust and con-fidence in the company's performance.

One of the most important issues in sustainable rural development is the development of rural tourism activities. Determining the value of tourism and their natural potentials with proper planning can lead the development of economic activities, income increase and employment in rural areas in one hand and to achieve sustainable development in these regions on the other hand. To achieve these objectives, recognizing the villages which have the potentials as well as ranking them is an essential step. The villages of Meshkinshahr due to the vast rural tourism and historical attractions have a high potential for attracting tourists, and offer the visitors a different choice of tourism opportunity. In this study, the prioritization and ranking of villages in Meshkinshahr have been analyzed using AHP recreational factors. The population of the study included tourist villages, experts and university professors who had enough knowledge and experience in the field of rural tourism. Thus, the most important measures affecting tourism were selected from tourists’ viewpoints in the form of a questionnaire. Then, four places in the villages were selected. The results of the study indicated that the infrastructure and service standards with a final score of 0.415 had the greatest effect on tourism development or lack of development in the target areas. Also, the most important factor was the level of rural area. Based on the results of the model, the Moiel village with 0.501, Onar village with the final score of 0.318, and Qasbeh village with the final score of 0.181 were placed in the first, second, and third ranks respectively

Background and Objective: The increase in industrial activities and the dispersion of interdependent industries in unfavorable climatic situations have caused environmental problems and issues on the other hand, it can be considered a serious obstacle to sustainable production in industries. The purpose of this research is Interpretive ranking appraisal of ecological drivers of sustainable production in the oil industry. Material and Methodology: This research, which is considered developmental and mixed in terms of methodology, tried to identify the ecological drivers of sustainable production in the oil industry by relying on Meta-synthesis analysis and Delphi processes in the qualitative part of the research. Then, in the quantitative part, interpretive ranking analysis will be used to identify the most effective ecological driver of sustainable production in oil industry. The participant in the qualitative section was 14 specialists and experts in the field of industrial management at the university level and in the quantitative part, the participation of 23 managers and the experts was used from the management level of the development center in the National Iranian Oil Company, who had experience both in terms of knowledge and experience. The results of the research in the qualitative part after the content screening of 14 confirmed studies indicated the existence of 6 ecological drivers of sustainable production in the oil industry. Findings: The results in the quantitative part of the research showed that, from the sum of the overall effectiveness based on the paired scale between the research components, it was determined that the percentage of influence of the stimulus, ecological, climatic and environmental positioning is higher than the rest of the ecological stimuli of sustainable production in the oil industry. Discussion and Conclusion: The obtained result expresses the fact that ecological positioning in terms of climate and environment helps the oil industry by bringing together companies active in this field, while preventing the dispersion of industrial companies, at the same time can by evaluating the soil, Plant and animal diversity and other environmental aspects prevent the erosion of natural resources and environmental pollution.

In today's dynamic and competitive markets, industries and services need approaches that could help to overcome environmental challenges and products and services to offer its customers that without wasting the. Such a tool can be achieved with lean manufacturing practice. The study of literature in the supply chain, lean production models of 14 main factor was identified in the form of a questionnaire, experts and managers in the automotive supply chain was studied. ISM method specified sequence and the relationship of these factors and then path analysis technique is confirmed. In this regard were the five factors. The first level involves the wastes and customer satisfaction, the second level includes resource control and continuous improvement, the third level includes: material structure flow, supplier development and supplier selection, the fourth level includes: training and empowering, relationships with customers, relation with suppliers and structure information flow, the fifth such management behavior, staff skills and management practices are. This factor helps managers in the implementation of lean manufacturing to improve production methods and approaching the start of each factor.

Objective: According to classical myths, accounting has had a purely mechanical and proof function, while with social changes and the development of knowledge in this field, accounting has become a part of interactionist functions with social expectations by distancing itself from objectivist bases. The concept “rhetoric” is the art of persuasive writing or speaking by using words or languages in a certain way (symbolically or metaphorically) to convey meaning or persuade targeted readers or audiences. Rhetorical devices appeal to an audience’s emotions, sense of logic or perception of authority. This study aims to design the thematic model and interpretive ranking of the rhetorical accounting development drivers in Iran's capital market.Method: This study is a developmental and mixed methodology; thematic analysis and Delphi were used in the qualitative part, and the interpretive ranking process was used in the quantitative part. This research is inductive/deductive from a philosophical point of view. For this reason, it is an inductive approach that investigates the drivers of rhetorical accounting through modeling, which there is no comprehensive theory about at the level of stock exchange companies. It is not without grace to add that in exploratory research, it is not possible to formulate a hypothesis and also, the theoretical coherence about the subject under investigation is not developed in terms of the research method; instead of using predefined theories, the present study it tries to use the interview process to collect data and code it to present a model in study contexts. On the other hand, for this reason, the present study is an analogy that, after presenting the model, explains it among capital market companies to evaluate the priority of each of the main drivers of rhetorical accounting development in the capital market based on the interpretative ranking process. In the qualitative part, first through content screening, overarching themes were identified, then through interviews with 12 accounting experts, efforts were made to determine basic and organizing themes in the form of a six-dimensional model. The identified dimensions were evaluated to determine reliability through Delphi analysis. In the quantitative part, 29 managers of capital market companies participated in the year 2021 to perform the interpretive ranking process through the pairwise comparison matrix.Results: The research results in the qualitative part through the design of the thematic model through the conduct of 12 interviews indicate the existence of three overarching themes. It has 6 organizing themes and 30 basic themes regarding the drivers of rhetorical accounting development. On the other hand, the results in the quantitative section showed that the strengthening of the information system in accounting knowledge is considered the most important driver of the development of rhetorical accounting, which can increase the possibility of creating interactive content and linguistic transparency between accounting and stakeholders to improve their decision-making power.Conclusion: The obtained results indicate that the selection of the theme of strengthening the information system of accounting knowledge as the most effective driver regarding the accounting function means that increasing the communication channels between the accounting unit and the social platforms can strengthen and develop the knowledge of expectations and information needs. Accounting units and systematically should help stakeholders; accounting processes can provide more reliable data to stakeholders for decision-making. It should also be stated that the development of information systems at various operational to strategic levels in the accounting unit, based on continuous screening of the environment in terms of identifying such expectations, helps to reflect the best decision to the stakeholders as soon as possible. Also, the existence of the database created as the main source of such changes helps the accounting profession to have a higher capacity for enhanced reflection of news and information to satisfy the information needs of the stakeholders and on the other hand to help reduce agency costs by interacting more with the stakeholders. Because the goal of rhetorical accounting is to increase transparency and the level of mutual communication between accounting and stakeholders, the strengthening of information systems provides this opportunity for the accounting unit to be able to absorb external knowledge based on the demands and needs of stakeholders on the one hand. On the other hand, changing it based on strategies and operational processes will provide them with reliable and timely financial reporting and a more significant response as the system's output.

Cooperation is a kind of multifaceted, constructive, and beneficial link between the individuals in which the principle of the human equality is taken into consideration. Cooperation in various fields, especially in the field of education is of great importance and necessity, so that the main axis of any country's development is based on the cooperation in education. Based on the existing research, trans-sectional cooperation in the student sport, despite lots of benefits and necessities is not satisfactory and it has been faced with many barriers. Therefore, the present study aimed to prioritize the barriers of the trans-sectional cooperation in student sport using the Delphi qualitative method, the fuzzy screening and the quantitative method of interpretive structural modeling. The present research is applied in terms of the research purpose, and it is descriptive with survey design in terms of the data collection procedure. To conduct the research, first, a list of the barriers to trans-sectional cooperation in student sport (14 categories) were identified using the Delphi qualitative method through analyzing the content of the existing literature and 15 interviews with experts. Using fuzzy screening method, the barriers approved by the experts were extracted (12 categories). Then, using interpretive structural modeling, the relationship between the barriers of cooperation was determined and they were analyzed integratively. Finally, MICMAC method was used to cluster them. Since this method is based on the opinion of the experts, the views of 8 student sport authorities, experienced physical education teachers and the academic professors were used. The results showed that the upstream documents and not being aware of the penetration power of 12 and the dependency power of 6 were the most influential barriers to trans-sectional cooperation in student sport. Therefore, many barriers to the cooperation can be removed by modifying the upstream documents and raising the level of the community awareness through the capacity of the media, clerics and celebrities.