In this paper, relative and incremental information content of economic value added for earnings prediction of 133 of Tehran stock exchange listed companies are investigated. Analysis of data showed that current operating earnings, operating cash flow, and economic value added predicted next operating earnings, but current operating earnings were more powerful in prediction. Incremental information content showed that economic value added does not affect earnings prediction ability. Operating cash flow has such a little incremental information content that only in two years of studied period it increased the prediction ability of current operating earnings. Economic value added has increased the prediction ability of operating cash flow, therefore had incremental information content.

Due to the significance of turning from external control to internal, as a central value in the field of religious-moral education the present research is focused on determining the logic and content of a curriculum for teaching the value of self-control. As a result, and with the purpose of clarifying the concept of self-control, initially attempts are made to clarify the perspectives of both religion and psychology on this matter using the conceptual analysis on the one hand, and synthesizing the theoretical foundations, on the other. Having that achieved, the merging of these two perspectives at the nucleus level is attempted using the compounding method. Then the logic and content of a curriculum was derived from the conceptual clarification. The results show that the logical foundation of teaching self-control is not necessarily religiously inspired; rather it is hidden in our existential necessities and the need to face it consciously. The content of the curriculum, too, considering the requirements of self-control, is suggested in two main areas of knowing and caring for oneself. In organizing the content, the combinatory approach is emphasized. This model in two forms is presented: a) combination of subjects and themes risen from the concept of self-control (as a separate subject/course), and b) combination of the same elements in order to connect to other subjects in the curriculum.

The main objective of this paper is to examine the incremental information content of intellectual capitals of the firms listed in Tehran Stock Exchange according to the life cycle stages. Research samples included 74 firms during 1381-1387. The results of hypothesis testing utilizing "multiple regression method" suggests that attributes of intellectual capital don’t have incremental information content regarding firm's market values. The relative information content of the attributes of intellectual capital however is different at each stage of life cycle. Other results indicate that the highest correlation between the firm market value and intellectual capital is in the adolescence stage and in the next step the highest correlation is in the growth stage and the lowest correlation is in the decline stage.

Content marketing is a growing approach to boosting customer awareness, building trust and creating more value. The aim of this study was to "provide a model of digital content marketing in creating consumer value with a qualitative approach and utilizing the data theory of the foundation. " The statistical population of the study included 13 academic experts and digital content marketing activists who were purposefully selected for interview through snowball method. The interview process was semi-structured until theoretical saturation was achieved. By analyzing the data during three stages of open, axial and selective coding, 190 initial codes in the form of 17 axial codes and 6 selected codes were classified and the final conceptual model was developed in the study population. Findings showed that the process of achieving a digital content marketing model is a multifaceted issue that requires simultaneous attention to causal factors (content marketing mix design, focus on content production and online platform building), contextual (digital market creativity,customer attention in Content production, low cost content production and digital branding), interventionist (web readiness and accessibility,Content is the distribution of relevant content, creating interactive content. Creating value for the customer by increasing information and decision-making power, creating value for the customer by improving customer relationships, increasing the power of content marketers, improving the content provided as implementation consequences The digital content marketing model was identified.

This study depicts the content of social networks like Facenama, Cloob, Facebook and Google plus. The question here is what variables exist in Iranian content and themes in comparison with non-Iranian networks In this study, we used content analysis method which is an investigative method used to expand on evident content of messaging. Overall, this study indicates that the content is much about actual images, neutral images, entertainment, notifications, exaggeration and hyperbole, attention technique, clarity of speech and human values. However, we concluded that there is a meaningful relation between style and content as well as orientation of context and principles in both Iranian and non-Iranian networks.

Abstract Information is the most expensive element of the capital market that investors can rely on to make the most out of profitable market opportunities. The information content of accounting figures from the standpoint of accounting standards refers to the characteristics that the information presented in the financial statements can help to make a decision.This study tries to study the information content theory of accounting figures in financial crisis. In this study, the financial crisis is measured by three criteria: operating loss, negative operating cash flow and cumulative loss. The sample consisted of 167 companies listed in Tehran Stock Exchange during 2008 to 2017. The results show that all three variables of operating loss, negative operating cash flow and accumulated loss have significant effect on the relationship between earnings per share and book value per share and stock price. This is consistent with information content theory. In other words, variables of operating loss have negative operating cash flow and accumulated loss of information content and improve the usefulness of the decision.

The field of electronic content is one of the most influential pillars of digital transformation. For proper planning to develop or modify the process of social, economic and cultural influences in the digital transformation trend, it is necessary to provide a proper assessment of the position of electronic content and its status. Considering the various components of electronic content and also the areas affected by it, determining the status of native electronic content in the country requires having a suitable model to cover all dimensions and thus its evaluation. The purpose of this paper is to present an appropriate and local model to assess the electronic content in the country in terms of setting up programs and policies in this area, the effectiveness of the indices offered in the proposed model for different actors and stakeholders could be traceable based on the value chain. In this paper, with regard to the importance of explaining the basic concepts of electronic content, as well as review of upstream documents and existing policies, the focus group research method has been used to determine the model elements and indices of different parts of value chain. To evaluate the proposed model, we use field analytical methods and questionnaire patterns. The proposed model and its implementation procedure allow legislators and policy makers in the field of native electronic content to assess the status of electronic content in the country and improve it based on the different roles of actors and each of. the content areas.

A gender difference in basic human values has been acontroversial issue among psychologists. This studyinvestigates gender differences in content and structure of basic human values among students. 204 university students including 98 females and 106 males were selected from Technical-Engineering, Human science, Art and Science schools of Tehran and Beheshti universities. They completed the Schwartz Values Survey (SVS). Data were analyzed using one way analysis of variance (ANOVA). Females had high scores in Tradition, Universalism and Achievement content of values whereas males had only higher scores in value of power. Females also had higher scores in Self-transcendence and Conservation structure of values comparing with male students. Females tended to attach more value to Tradition, Universalism, Achievement, Self-transcendent and conservatism whereas males tended to attach more value to Power. These findings are consistent with traditional values which have been transmitted by parents in a developing country like Iran.

This research has described and analyzed the main elements of the curriculum of Islamic Thought Foundations (Velayat Plan) and its approach to values ​​education. The research approach is qualitative and descriptive content analysis, and by using the meta-theoretical framework of Sanger and Osgathorpe, it has investigated the four elements of goals, content, methods of presenting content, and methods of teaching and evaluation in the selected textbooks of the project. The findings show that the main goal of values ​​training was "raising the knowledge and attitudes of learners towards the moral, legal and political system of Islam based on respectful criticism of opposing views". Examining the content element indicates that the fundamental value in the curriculum of the Wilayat plan is "voluntary closeness to God Almighty" and the purpose and content mentioned are prepared in two cognitive and emotional areas. The presentation of the content was in two formats: "writing" and "learning activities", mainly "explanatory" and "critical thinking" teaching methods were used, and the evaluation method was unique in the "comprehensive evaluation" memorization and analysis. As a result, the education of values ​​in this curriculum is of the type of direct education of values ​​and cultivation of the tendency towards them, which is based on creating the cognitive capacity for respectful criticism in the learner, and therefore its dominant approach finds similarities with the "analysis" approach to education of values.