Terrorism is an offensive action which violates human rights and always invades to people’ s rights. Given the high incidence of this type of global action and the widespread violations of human rights and peace and security, countering terrorism will be important. The existence of FINANCIAL RESOURCES is an essential element of terrorism and Preemptive measures and their success in blocking FINANCIAL aids to terrorists shows the importance of monetary RESOURCES in funding and managing terrorist groups. Financing is a necessary prelude for terrorism and without necessary funds the terrorist groups are not capable of executing their illegitimate ends. The importance of this component is such that the terrorist groups carry out numerous legal and illegal activities in line with the funding they need. Given the fundamentals of the role of FINANCIAL RESOURCES in the occurrence of terrorism, these RESOURCES play a decisive role in the fight against terrorism and by fixing preventive measures on this important pillar and by creating a barrier to the financing of the terrorists, an important issue is to prevent and reduce terrorism successfully. Therefore, preventive measures can be taken in the forms of banking and non-banking measures to counter the financing of terrorism and subsequent counteraction to terrorism.

Purpose: The purpose of this applied research is to study the effectiveness of gamification on corporate training.  Methodology: A gamified course was designed and implemented to train the location of Fire Hosing Cabinet for 24 employees of a firefighting maintenance company in Iran Mall shopping Center in Tehran. Using a quantitative quasi-experimental research plan (post-test only control group design) the participants of the study were randomly assigned to treatment (12) and control (12) groups and trained for a week.  Conclusion: The descriptive and interpretive result of the posttest analyses indicated the effectiveness of gamification of the training performed for the employees of the firefighting maintenance company in Iran Mall shopping Center in Tehran. Moreover, the descriptive result of Gamification Acceptance Questionnaire answered by the members of the experimental group after gamified training indicated that all the participants in the experimental group were satisfied with the gamified training course.

Today, funding for education and, consequently, funding for student sports are facing serious challenges. The purpose of this study was to provide strategies for developing FINANCIAL RESOURCES in the student sports, which was carried out with qualitative methods. So after the literature review, semi-structured and deep qualitative interviews with experts have been done. Interviews continued until saturation point and identification of all solutions (N=17). A total of 27 strategies were identified in the form of six main factors of the category. Four identified factors (use of religious donors and taxes, attracting sponsors and private sector participation) based on the use of opportunities inside education and two other factors (using donors and religious taxes, attracting sponsors and private sector participation) based on the use of abroad opportunities of education. The use of capacities in education needs to be aware of the solutions of FINANCIAL RESOURCES development, the efforts of operational managers and supporting of executive managers. The use of opportunities outside education also requires the integration and culturalization of legal conditions for private sector entry.

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.

Objective: The comparability of FINANCIAL statements enables investors to recognize and understand the similarities and economic differences of comparable companies, and this feature can affect different valuation judgments of market participants, so the purpose of this study is to how to influence the comparability of FINANCIAL statements is based on the value of the shareholder, which has been examined through the comparability test of managers' use of corporate RESOURCES, including cash holdings, capital expenditures, investments. The ability to compare FINANCIAL statements facilitates the supervision of investors and increases the accuracy of managers in the use of corporate RESOURCES, and in this way, the value of the company is strengthened. This feature enables investors to see comparable companies' economic similarities and differences. Recognize and understand. By facilitating the comparison of information disclosure of a company with other similar companies, investors can make better conclusions about the performance of that company. The comparability feature in similar companies is particularly important and allows investors to obtain relevant information without relying on the company's disclosure. In particular, in cases where managers use reporting powers to lack transparency and hide bad news, improving the comparison of information will allow external investors to understand better how Managers allocate RESOURCES and pay attention. As a result, investors will be more able to recognize managers' misuse of corporate RESOURCES. This helps managers direct RESOURCES towards projects with positive net present value. In other words, comparing FINANCIAL statements reduces the information asymmetry between managers and external investors by facilitating the detection of timely signals about the profitability of completed projects and monitoring the consumption of corporate RESOURCES. Comparability enables the external monitoring of managers' use of corporate RESOURCES, specifically corporate cash, so it is predicted that the comparability of FINANCIAL statements will force managers to use the cash more efficiently. Therefore, the market will place a higher value on corporate cash holdings with more comparability of FINANCIAL statements.Since comparability increases external investors' monitoring of managers' use of corporate RESOURCES, therefore, from a perspective similar to the issue of the final value of cash holdings, we expect managers to spend capital more efficiently and effectively, and therefore, with increased comparability, investor's FINANCIAL statements will show capital expenditures to help increase the value. Comparability not only allows investors to better understand the profitability of projects carried out by managers but also investors can better infer information about the value of a company based on the performance or disclosure of similar companies. Therefore, comparability reduces information asymmetry between managers and investors, increasing investment efficiency. Based on this argument, we expect that companies with more comparability of FINANCIAL statements will not participate in investment more (less) than the limit and thus increase the efficiency of investment. Therefore, the current research aims to investigate the effect of the comparability of FINANCIAL statements on the way managers use corporate RESOURCES.Methods: A multivariate regression model based on panel data has been used to test the research hypotheses. The statistical population of this study is all companies listed on the Tehran Stock Exchange, and 102 companies from 2008 to 2018 have been selected by systematic method.Results: FINANCIAL statement comparability positively and significantly affects the marginal value of cash holdings but does not significantly affect capital expenditures. The results also indicate the positive and significant effect of increasing comparability on investment efficiency.Conclusion: The results of examining the first hypothesis of the research showed that by increasing the comparability of FINANCIAL statements, shareholders add more value to the company's cash holding, and the marginal value of it increases. The results support that FINANCIAL statement comparability facilitates investors' monitoring and increases managers' accuracy in using corporate RESOURCES. The results of this hypothesis contribute to the literature on cash holding value because previous studies have shown that cash holding reduces the firm's value on average. Still, this study showed that the depreciation of cash holdings can be reduced by comparing FINANCIAL statements. The results of the second hypothesis of the research showed that the FINANCIAL statement comparability did not significantly affect capital expenditures in the companies listed on the Tehran Stock Exchange. It was expected that if FINANCIAL statements were comparable, investing in capital expenditures should be done more efficiently by monitoring the activities of managers. Also, the results of testing the third hypothesis of the research indicate that by comparing the FINANCIAL statements of similar companies, investors can make an appropriate decision in the optimal allocation of RESOURCES and, thereby, increase their investment efficiency. Our results suggest that comparability facilitates investor monitoring of managers' use of corporate RESOURCES, which enhances shareholder value. Based on the research findings, it is suggested to the stock exchange organization and accounting standards setter that companies be required to provide comparable accounting information in the industry so that investors can monitor the behavior of managers.

Fraudulent FINANCIAL reporting has adverse effects on external and internal groups, including human RESOURCES. If employees are affected by the company's fraudulent FINANCIAL reporting, they will be harmed along with other shareholders. The purpose of this study is to investigate the consequences of fraudulent FINANCIAL reporting on corporate human RESOURCES. For this purpose, a sample of 165 companies listed on the Tehran Stock Exchange for a period of 10 years from 2009 to 2018 was used. The present study is a descriptive-analytical research in terms of classification in terms of method, and since the historical information of companies has been used, it is also an applied research based on the purpose. To measure human RESOURCES, two indicators of changes in the number of employees as well as their salaries have been used. The research data were extracted from the FINANCIAL statements of companies and analyzed using a regression model using a combined data method using Ives software. Findings showed that in the years under review, there was a significant relationship between fraudulent FINANCIAL reporting and changes in the number of employees in the fraud period and before and after fraud, and also between fraudulent FINANCIAL reporting and staff salaries in the fraud period and previous periods. And there is a significant relationship after cheating. These relationships are significantly different in high-growth and low-growth companies.

RESOURCES Curse or blessing? This is a problem that has been a significant contribution to theoretical discussions and applied studies in natural resource-rich countries for over half a century. In fact, it is important to know that can RESOURCES rents stimulate physical capital accumulation and whether FINANCIAL development can lead to it? In this article we have investigated the effect of multi-dimensional and seven individual indices of FINANCIAL development on how RESOURCES rents affect physical capital in Iran during 1970–, 2014, using ARDL Rolling model. The results show that with the increase of the multi-dimensional index and most of the individual indices of FINANCIAL development, the effect of RESOURCES rents on physical capital accumulation has improved in both short-and long-run. In fact, FINANCIAL development has increased the absorption capacity of these RESOURCES in the economy and reduced the vulnerability of the Iranian economy to fluctuations in natural resource sales. These results confirm the need to strengthen the FINANCIAL system to transform natural capital to physical capital.

This study examines the association between the corporate life cycle and corporate social responsibility (CSR). This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2011-2017. For testing of research hypotheses, multivariate linear regression has been used based on panel data. Empirical results show that the maturity stage of the company's life cycle has a significant and positive relationship with participation in corporate social responsibility activities. . Our results show that size, profitability and slack RESOURCES moderate the association between the corporate life cycle and CSR.