endowment and charity financing model to develop science and technology

نویسندگان

mehdi madanchi

assistance professor, faculty of e- learning, islamic azad university. shadi i shahverdian

assistance professor, faculty of management, islamic azad university, shahrak ghods branch. fatemeh hamidifar

assistance professor, faculty of education, islamic azad university, central tehran branch.

چکیده

financing is one of the essential necessitates for science and technology development that many universities have paid attention to it and through establishing financing funds including endowment funds have realized this important issue. so endowment today has played a crucial role in financing and the issue of endowment, benefactors and strategic position of benefactors and donors has been one of the main discourses of science ministry in staff and planning area. endowment considering religious, cultural and historical characteristics of iran always has been paid attention from benefactors of this territory. currently, much of endowments are in the form of constant assets, properties and real estate. given the changing functions of endowment constant assets and people’s needs over time, in many cases using incomes and benefits of dedicated assets along with benefactor’s initial objectives isn’t possible and it has made them static and blocked. as development of education, particularly in higher education section and performing scientific and applied researches and producing science, in view of increasing development of technology can’t be afforded by government and requires public wide participation. this article investigates necessities of establishing endowment funds, potential limitations of establishing endowment funds and also investigates different grounds for setting up such funds in order to development of education and research and considering different involved issues in this area, pattern of endowment financing as scientific findings have been presented. research method also is based on library work and mostly study of documents, scientific foundations and analytic background.

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عنوان ژورنال:
international journal of finance and managerial accounting

جلد ۱، شماره ۴، صفحات ۵۵-۷۰

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