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      • Open Access Article

        1 - Investigating the effect of Management supervisory mechanisms of Companies listed on the Tehran Stock Exchange on the relationship between the tone of financial reporting and the emotional behavior of investors
        Hadi  Movludian seyed hesam vaghfi Effat  Akbari Sedighe  Kamranrad
        The issue of financing and attracting capital is among the important and influential factors in the decision-making process in organizations and companies. The present research was carried out with the aim of investigating the optimal methods for financing the productio More
        The issue of financing and attracting capital is among the important and influential factors in the decision-making process in organizations and companies. The present research was carried out with the aim of investigating the optimal methods for financing the production-distribution cooperative companies of Kashmer city. The statistical population of the current research includes all types of production cooperative companies active in Kashmer city, which number 148 companies. The statistical sample of the research was selected using the Kokoran formula of 85 companies. This research was carried out using the survey method (field research) of distributing questionnaires with standard components and with the help of managers of cooperative companies, experts and experts in the field of cooperatives of the General Department of Cooperatives, Labor and Social Welfare of Kashmer city. Structural equations and exploratory factor analysis methods and Spss 24 and smartpls.3 software were used to perform the final analysis in the descriptive and inferential statistics section. The results of the research showed that the economic status of the members is in the first place, the participation and cooperation of the banks in the second place, Macro political and economic factors in the third place, supporting policies in the fourth place and people's participation in the fifth place are the effective factors on the financing of production-distribution cooperative companies in Kashmar city. Also, the results showed that the financing methods of production-distribution companies of the cooperative sector affect their performance. So that the variable of the economic status of the cooperative members has the most influence and the variable of people's participation has the least influence on the performance of the production cooperative companies active in Kashmer city. Manuscript profile
      • Open Access Article

        2 - A reflection on the mechanisms to control the government of the cooperative section(from departmental coherence to transparency and accountability)
        atefeh javadi raje Abbasi atoie  Mohammad Hossein Foroughiniya saeedeh javadi raje
        In the economic system of the Republic of Iran, according to the constitution and the policies announced for the implementation of the forty-fourth principle, the development of cooperatives has been considered as one of the main means of realizing the people's economy. More
        In the economic system of the Republic of Iran, according to the constitution and the policies announced for the implementation of the forty-fourth principle, the development of cooperatives has been considered as one of the main means of realizing the people's economy. Despite the recognition of the cooperative sector as Independent sector as the third side of Iran's economic triangle, the possibility of scope and how to supervise the government has always faced ambiguity. Using the descriptive-analytical method, this research seeks to answer these questions: What are the tools and mechanisms of the government's supervision of the cooperative sector? And does the government's sovereign supervision in the cooperative sector undermine the independence of this sector of the country's economy? Based on the findings of the present research, which "among the mechanisms of government supervision, the integration of laws and regulations, transparent policies and institutional supervision, as well as supervision of the process of establishment, liquidation, liquidation, etc. in the case of these companies. Also, due to the special nature of the cooperative sector, its complete compatibility with government supervision seems complicated. Therefore, in the opinion of the government, it should only use the governance tools of supervision, such as the compliance and non-deviation of the cooperative sector from the laws, to fulfill its supervisory duties towards The cooperative department should play its role and as much as possible avoid direct access to the executive and management issues of the cooperative department Manuscript profile
      • Open Access Article

        3 - Identifying factors affecting financing and its effect on the performance of production and distribution companies in the cooperative sector
        Hadi  Movludian seyed hesam vaghfi Effat  Akbari Sedighe  Kamranrad
        Hadi Movludian SeyedHessam Vaghfi Effat akbari Sedighe Kamranrad Abstract The issue of financing and attracting capital is among the important and influential factors in the decision-making process in organizations and companies. The present research wa More
        Hadi Movludian SeyedHessam Vaghfi Effat akbari Sedighe Kamranrad Abstract The issue of financing and attracting capital is among the important and influential factors in the decision-making process in organizations and companies. The present research was carried out with the aim of investigating the optimal methods for financing the production-distribution cooperative companies of Kashmer city. The statistical population of the current research includes all types of production cooperative companies active in Kashmer city, which number 148 companies. The statistical sample of the research was selected using the Kokoran formula of 85 companies. This research was carried out using the survey method (field research) of distributing questionnaires with standard components and with the help of managers of cooperative companies, experts and experts in the field of cooperatives of the General Department of Cooperatives, Labor and Social Welfare of Kashmer city. To perform the final analysis in the descriptive and inferential statistics section, exploratory factor analysis methods and structural equations were used with the help of Spss 24 and smartpls.3 software. The results of the research showed that the economic status of the members is in the first place, the participation and cooperation of the banks in the second place, Macro political and economic factors in the third place, supporting policies in the fourth place and people's participation in the fifth place are the effective factors on the financing of production-distribution cooperative companies in Kashmar city. Also, the results showed that the financing methods of production-distribution companies of the cooperative sector affect their performance. So that the variable of the economic status of the cooperative members has the most influence and the variable of people's participation has the least influence on the performance of the production cooperative companies active in Kashmer city. Manuscript profile
      • Open Access Article

        4 - A reflection on the mechanisms of government supervision on the cooperative sector (from departmental coherence to transparency and accountability)
        atefeh javadi raje Abbasi atoie  Mohammad Hossein Foroughiniya saeedeh javadi raje
        the islamic republic of iran 's economic system according to the constitution and the policies of the implementation of the article 44 , the development of cooperatives is considered as one of the most important tools for realization of public economy . despite the re More
        the islamic republic of iran 's economic system according to the constitution and the policies of the implementation of the article 44 , the development of cooperatives is considered as one of the most important tools for realization of public economy . despite the recognition of the cooperative sector as an independent part as the third side of the triangle of iran 's economy , the possibility of the extent and quality of supervision has always been ambiguous . this research , using descriptive - analytical method , seeks to answer these questions : what are the mechanisms and mechanisms of government supervision on cooperative sector ? and does the actions of government governance in the sector of cooperation affect the independence of this sector of the country 's economy ? according to the findings of the present study , " " the mechanisms of government supervision , sectoral cohesion and regulation of laws and regulations , transparent policies and institutional governance as well as monitoring the process of establishment , purification , dissolution and … about these companies . also due to the specific nature of the cooperation sector , its full compliance with the supervision of the government is complex . therefore , the government should merely use governance tools , such as compliance and non - cooperative sector deviation from the rules , play its supervisory duties against the cooperative sector and avoid direct entry into the executive affairs of the cooperative sector . Manuscript profile