FOREWORD The science of the 21st century has not given up on its rapid development. The pace of evident progress in certain scientifc disciplines, especially those relying on applied genetics, does not allow for a breakthrough in the collection,…
Ab stract: Small and medium sized enterprises (SMEs) play a crucial role in the economic development of emerging countries. The lack of access to finances is one of the important growth constraints the SMEs face. This study investigates the firm…
Abstract: The current research is an attempt to offer new insights into the association between hiring high-quality audit firms and corporate debt maturity structure. To this end, 94 firms listed on the Tehran Stock Exchange were scrutinized for the…
Abstract: World experience shows that in Russia and other countries, the development of rural tourism can be a very effective activity aimed at environmental, economic, and social development. Today, about 20000 villages in Russia are on the verge…
Abstract: Intellectual capital opened the way for research into this area, which forms the basis of the new knowledge economy. The development of intellectual capital has a growing impact on the economic and social processes. Intellectual capital…
Abstract: One of the greatest challenges faced by auditors is to detect anomalies in financial statement reporting. Once the anomalies are detected they have to be further investigated by forensic accountants. However, the practice of forensic…
Abstract: Balkan is part of Europe, but in the past years it has not been known like that and negative effect of it continue also now days with not being part of European Union and not having profit from that. Balkan states have been under…
Abstract: Aware of the effect on the domestic production is a huge process which includes numbers of different research on various theory which are explaining the terms aware of somethinh in a term of buying somethinh or product. Many researchers…