List of Articles تعدیل Open Access Article Abstract Page Full-Text 1 - Presenting a strategic model of factors affecting the adjustment of human resources in the Islamic Azad University of Tehran branches tahmoures norouzi rashid zolfaghari zaferani Esmaeil Asadi Open Access Article Abstract Page Full-Text 2 - Portfolio Optimization Using Markowitz’s Mean-Semi Variance Method on Tehran Stock Exchange F. Heibati R. Haddadzadeh Open Access Article Abstract Page Full-Text 3 - The impact of unusual and unpredictable inflation in creating the right of termination for the contractor in projects based on the general terms of the contract Soheil Ravagh Ardebilii ahmad Yousefi Sadeghloo, Pejman Pirooz i Open Access Article Abstract Page Full-Text 4 - مطالعه تأثیر نسبت دوپونت تعدیل شده و اجزای آن بر رفتار توده وار سرمایه گذاران مجید زنجیردار پروانه خالقی کسبی Open Access Article Abstract Page Full-Text 5 - Long-Term Memory and level shifts: Application of the modified GPH test in Tehran Stock Exchange mansoor kashi Mohammad Donyaei Roholah Ahmadi Open Access Article Abstract Page Full-Text 6 - تاثیر ریسک اطلاعات بر هزینه ناخالص بدهی و هزینه سهام عادی تعدیل شده شرکت ها فرزین رضایی ثریا ویسی حصار Open Access Article Abstract Page Full-Text 7 - Identification of Capital Structure Adjustment Speed Using a Dynamic Model of Optimal Capital Structure; Emphasis on Product Market Competition Factor Amirmohsein Gorji Reza Raei Open Access Article Abstract Page Full-Text 8 - An Analysis of Profit and Risk Management Resulted From Fraudulent Behaviors (the Role of Moderating Factors) Maryam Atarasadi usef ahadi serkani mohsen amini khouzani 10.30495/jfksa.2022.20215 Open Access Article Abstract Page Full-Text 9 - Performance examination of trading strategy based on Stochastic Dominance Maryam Davallou Shayan Meskinimood Open Access Article Abstract Page Full-Text 10 - The Examination of adjustment policies effects on economic growth in Iran تقی ترابی سکینه صفری Open Access Article Abstract Page Full-Text 11 - A Comparative Study on the Relationship among Extended Market Orientation (EMO), Refined Economic Value Added (REVA) and Return on Assets (ROA) Sh. Nayebzadeh M. Moein Aldin Z. Gheisary Open Access Article Abstract Page Full-Text 12 - Valuing of cash flows in capital cash flow method and comparison it with free cash flow and adjusted present value methods in listed companies of Tehran stock exchange Mohsen Dastgir Vali Khodadadi Maryam Ghayed Open Access Article Abstract Page Full-Text 13 - New Costing in Business Fraydoon Rahnamay Roodposhti Azam Pooryousef Open Access Article Abstract Page Full-Text 14 - Apprising the Possibility of Identifying, Recognizing and Reporting of the Tehran Municipality Incomes by Using the Adjusted Accrual Basis Z. Pourzamani A. Jahanshad M. Hesaraki Open Access Article Abstract Page Full-Text 15 - Surveying the relationship between economic value added and financial leverage with risk- adjusted stock returns Ghodratollah Talebniya Mohammad Imani Barandagh Askar Pourreza Open Access Article Abstract Page Full-Text 16 - The Effect of Accounting Information Quality on the Salience phenomenon Parvaneh Khaleghi Kasbi Mohammad Ali Aghaei Farzin Rezaei Open Access Article Abstract Page Full-Text 17 - Customer-base Concentration and Firm Performance Somayeh Rahmani Reza Gholami Jamkarani Open Access Article Abstract Page Full-Text 18 - Implications of Lintner’s Model in Examine of dividends Adjustment Speed with the Rolling Regressions in Crisis Situations S. Morteza Nabavian S. Ali Nabavi Chashmi Iman Dadashi Bahram Mohseni Maleki Open Access Article Abstract Page Full-Text 19 - The Effect of Social Capital on the Acceptability of the Supply Chain and Organizational Performance Considering the Two Roles of Adjustment and Mediation of the Alignment of the Management of the Supply Chain, Points and Absorbability (Study of Iran Khodro Automobile Company) Pooyan Ghaemi 10.30495/ums.2023.22987 Open Access Article Abstract Page Full-Text 20 - Evaluation of the Effect of Modified Atmospheric Packaging on the Shelf Life and Keeping Quality of Raspberry Using RSM ghasem Yuosefi سعید Sadeghi زهره Karami زهرا Emam Jomeh محمد Jooki Open Access Article Abstract Page Full-Text 21 - The impact of financial position and industry characteristics on adjustment speed of capital structure hossein assadi Elnaz Tajvidi Soheil Esmaeel Pour Open Access Article Abstract Page Full-Text 22 - Evaluation of Investor Reactions by Security Speeds of Price Adjustment towards the Intrinsic Values between different Industries in TSE Mahdi Madanchi Zaj Behnaz Tolouei Kiarash Mehrani Open Access Article Abstract Page Full-Text 23 - An Analysis of Capital Structure and Ownership structure Resulted from Fraudulent Behaviors: The Role of Moderating Factors Maryam Atarasadi Seyed Yousef Ahadi Serkani mohsen amini khouzani 10.30495/jik.2024.23250 Open Access Article Abstract Page Full-Text 24 - The Effect of Economics Uncertainty on speed of adjustment to target leverage Mohamad Ali ahmadi Allah Karam Salehi Saeed Nasiri Alireza jorjorzadeh Open Access Article Abstract Page Full-Text 25 - corporate governance and Stock Price Adjustment Rate with emphasis on the life cycle ali keramati farhod Saeid Jabbarzadeh Kangarlouei Jamal Bahri Sales asgar pakmaram Open Access Article Abstract Page Full-Text 26 - The effect of cash flow classes on the speed of adjustment of capital structure atefeh Ghaemian bahram Mohseni Maleki rastaghi iman dadashi Maryam shafiee kakhki Open Access Article Abstract Page Full-Text 27 - Impact of Environmental Uncertainty on on speed of adjustment to target leverage Mohamad Ali ahmadi Allahkaram Salehi Saeed Nasiri Alireza jorjorzadeh Open Access Article Abstract Page Full-Text 28 - The evalution of DCAPM,ACAPM model standard capital cost zahra mehrali Ghodratallah Talebnia Hamid Ahmadzade Open Access Article Abstract Page Full-Text 29 - Return Momentum:Evidence from Tehran Stock Exchange Ahmad Badri Fuad Fathullahi Open Access Article Abstract Page Full-Text 30 - Testing investment strategies based on behavioral finance Hashem Nikoomaram Ali Saeedi Kiarash Mehrani Open Access Article Abstract Page Full-Text 31 - The Evaluate ability of Altman adjusted Model to Prediction Stages of Financial Distress Newton and Bankruptcy Gholamreza Kordestani Rashid Tatli Hamid Kosari Far Open Access Article Abstract Page Full-Text 32 - Speed of Adjustment Scurities Prices, A Method for Evaluating of Investors Overreaction & Underreaction and Financial Markets Efficiently: Approches, Models and Results Hashem Nikoumaram Ali Saeedi Fereydoun Rahnamay Roodposhti Mahdi Madanchi Zaj Open Access Article Abstract Page Full-Text 33 - Investigation the Effects of management earning forecasts on the cost of equity capital Azita Jahanshad Mohsen Zardkouhi Open Access Article Abstract Page Full-Text 34 - Portfolio optimization using MCDM methods with the use of Canslim criteria and measures of performance evaluation Mohammad Amin Rahimzadeh Seyed Babak Ebrahimi Reza Ramezanian Open Access Article Abstract Page Full-Text 35 - Analysis the Kuznets Curve in industry sector of Iran Roya Seifipour Open Access Article Abstract Page Full-Text 36 - رتبهبندی قدرتملی کشورهای حاشیه خلیج فارس به روش TOPSIS مرتضی فراهانی زهرا پیشگاهی فرد Open Access Article Abstract Page Full-Text 37 - A Study of the Correlation betweenCost Layoff and Cost Stickiness Mohammad Hosein Vadeei Noghani Seyed Mohsen Salehi Vaziri 10.71907/sebaa.2301-1086 Open Access Article Abstract Page Full-Text 38 - The Impact Of Heuristic Biases In Investment Decision-Making And Perceived Market Efficiency A Survey At The Tehran Stock Exchange Mohammad Sayrani Moharram razmjoy Raheleh Samari 10.30486/fbra.2023.1987550.1199 Open Access Article Abstract Page Full-Text 39 - Comparing the Effect of modified behavior therapy, parent-child interaction therapy and therapy based on mother and child's mentalization in preschool children with ODD Mostafa Valipour Zainab khanjani Touraj Hashemi Majid Mahmoud Alilou, 10.30486/jsrp.2021.1938177.3133 Open Access Article Abstract Page Full-Text 40 - Relationships between reduction of income, health and job satisfaction before retirement with psychological well-being after that it according to moderating role of job planning, bridge job and retirement earlier and later than expected mohammadreza mosahebi hamidreza oreyzi fariba yazdekhasti hamid bidram 10.30486/jsrp.2019.549219. Open Access Article Abstract Page Full-Text 41 - Study effect of flood productivity on vegetation changes using field work and Landsat satellite images (Case study: Shandak of Sistan region) Mansour Jahantigh Moien Jahantigh Open Access Article Abstract Page Full-Text 42 - Multi-objective design of risk-adjusted exponentially weighted moving average control chart to monitor patients' survival time using decision-making techniques Amir Nasiri Pour Amir Azizi Ayub Rahimzadeh Mohammad Javad Ershadi Masoomeh Zeinalnezhad Open Access Article Abstract Page Full-Text 43 - پیش بینی اظهار نظر حسابداران رسمی با استفاده از شبکه های عصبی و رگرسیون لجستیک بهرام همتی هاشم نیکومرام فریدون رهنمای رودپشتی رضا فرضی پور صائین Open Access Article Abstract Page Full-Text 44 - تاثیر سودآوری برساختار سرمایه و سرعت تعدیل:آزمون تجربی در شرکت های منتخب بورس اوراق بهادار تهران سید فخرالدین فخرحسینی محمود سنگدوینی Open Access Article Abstract Page Full-Text 45 - نقش اضطراب تحصیلی در رابطة بین کنترل روان شناختی والدین و بهزیستی تحصیلی )یک مدل میانجی تعدیل شده( ماه آزادیان بجنوردی سعید بختیارپور بهنام مکوندی پروین احتشام زاده Open Access Article Abstract Page Full-Text 46 - The Effects of Firm Growth and performance on Tests of Earnings Management in Quarterly Settings Mohammad mesgar Zahra Lashgari Negar Khosravipour Open Access Article Abstract Page Full-Text 47 - Look at the judicial adjustment in the light of "al-Aqoud subsidiary party" zinat jafari fesharaki mohammad jafari fesharaki Open Access Article Abstract Page Full-Text 48 - Presenting an Entrepreneurship-oriented Model for Human Resource Absorption, Supply and Adjustment in Iranian Public Sectors Hasan Hasanzade Naser Mir Sepasi Aboulhassan Fghihi Reza Najafbagy Mohammad Ali Afshar Kazemi 10.30495/qjopm.2020.519374.1135 Open Access Article Abstract Page Full-Text 49 - Investigating the Impact of Social Criteria on the Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria hooman jafarpoor Habibollah Nakhaei Ghodratollah Talebnia Open Access Article Abstract Page Full-Text 50 - Investigating the functional and environmental effects of Ophiopogon japonicus and Festuca ovina glauca under the influence of growth-promoting bacteria and types of recycled water in the vertical green system Mansoure Jozay Hossein Zarei Sara Khorasaninejad Taghi Miri https://handle.test.datacite.org/10.83078/iper.2024.984475 Open Access Article Abstract Page Full-Text 51 - Real Business Cycles Model with Habits Formation: A Resolution of the Equity Premium Puzzle Seyed Fakhreddin Fakhrhoseini Open Access Article Abstract Page Full-Text 52 - The relationship between The optimal cash holdings speed of adjustment and firm value Mahdi Filsaraei Mohammadreza shoorvarzi Maryam Azaran Open Access Article Abstract Page Full-Text 53 - Effect of Corporate Debt Convergence on Relationships of Macroeconomic Risks, Corporate Risks in Similar Industries, and Specific Risks of Companies with Capital Structure Adjustment Speed Sayed Mojtaba Ahmadi Mehdi Aghabeikzadeh afsaneh soroushyar Open Access Article Abstract Page Full-Text 54 - Ibn al-Ghaḍāirī’s al-Rijāl in the viewpoints of the Rijālī scholars Since the fifth century AH Mohammad Reza Aram Open Access Article Abstract Page Full-Text 55 - رتبهبندی قدرتملی کشورهای حاشیه خلیج فارس به روش TOPSIS مرتضی فراهانی زهرا پیشگاهی فرد Open Access Article Abstract Page Full-Text 56 - بررسی ارتباط نقد شوندگی تحت دو الگوی، آمیهود، نقد شوندگی تعدیل شده با تصمیمات ساختار سرمایه شرکت ها فرزین رضایی فاطمه لطیفی Open Access Article Abstract Page Full-Text 57 - تجزیه بهرهوری محصول جو در ایران: مقایسه شاخصهایTT، GI،MGI و GTTI حبیب شهبازی Open Access Article Abstract Page Full-Text 58 - نقش ساختار مالکیت و مدیریت در سرعت تعدیل قیمت سهام شادی ماوندادی محمدحسین قائمی طاهر اسکندرلی Open Access Article Abstract Page Full-Text 59 - Examining the Ability of Profit Forecasting with Moderating Role of Historically Low Profit Management Mahjoubeh PourEtemadi Jamadordi Gorganli Doji Maryam Bokharaeian Khorasani Parviz Saeidi 10.30495/ECOMAG.1403.1045601 Open Access Article Abstract Page Full-Text 60 - Investigating Relationship between Managerial Ability and Speed of Capital Structure Adjustment: considering the role of Managerial Overconfidence Ommolbanin Dadar Mohammad Mohammadi konjali Open Access Article Abstract Page Full-Text 61 - Pouring Wine on the Earth: A Modified Form of Blood Sacrifices Ayoob Omidi ahmad khatami Open Access Article Abstract Page Full-Text 62 - The Effectiveness of Modified Behavior Therapy on Conduct Children with Callous-Unemotional Traits Zeinab Khanjani Touraj Hashrmi Nosratabad Seyedeh Leila Fakhimi Open Access Article Abstract Page Full-Text 63 - Cognitive exhaustion and solving cognitive problems:testing the moderating effect model of dispositional optimism Hosein Zare Ali Khodaei Omid Shokri Open Access Article Abstract Page Full-Text 64 - Mechanism of impact of shocks on oil prices, currency prices and investment, taking into account adjustment costs on the stock price index Peyman Armagan Manijeh Hadi-Najad Marjan DamnKeshide Masoume Shojaei 10.30495/fed.2022.694712 Open Access Article Abstract Page Full-Text 65 - مقایسه تطبیقی الگوهای قیمتگذاری دارایی سرمایهای مبتنی بر مصرف در بازار سرمایه ایران(رویکرد رگرسیون دو مرحلهای فاما و مکبث) صدیقه علیزاده محمد نبی شهیکی تاش رضا روشن Open Access Article Abstract Page Full-Text 66 - تحلیلی بر چگونگی تحولات توزیع درآمد در ایران مبتنی بر شاخص های منتخب ، ( 1393-1380) سید شمس الدین حسینی نسرین قبادی Open Access Article Abstract Page Full-Text 67 - Determining the Most Important Financing Strategies in the Worn-Out texture of Urban Recreation Targets and Neighborhoods, Using Network Fuzzy Range Adjusted Measure Data Envelopment Analysis (NFRAM DEA) (Case Study: Javanmard Qasab Neighborhood, District 20 of Tehran Municipality) SARA hadavand Mohammad Ebrahim Mohammadpour Zarandi MEHRZAD minouei Open Access Article Abstract Page Full-Text 68 - تاثیر مدیریت سود فزاینده و مدیریت سود کاهنده بر کیفیت گزارشگری مالی یداله تاری وردی عباس نعیمی مریم رستمی Open Access Article Abstract Page Full-Text 69 - A Model Explaining the Informational Efficiency of Stock Price Based on Various Stock Price Adjustment Speed Approaches Mohammad Naghizadeh Younes Badavar Nahandi Rasoul Baradaran Hassanzadeh Ali Asghar Mottaghi 10.30495/faar.2024.1985726.3658 Open Access Article Abstract Page Full-Text 70 - ارتباط گزارشگری مسئولیت اجتماعی با ارزش شرکت یحیی حساس یگانه حسینعلی سهرابی محمد غواصی کناری Open Access Article Abstract Page Full-Text 71 - Liquidity Shock, Financial Flexibility and Dividends adjustment speed in Tehran Stock Exchange Esfandiar Malekian Maryam Ghorbani Seyyed Morteza Nabavian 10.30495/faar.2023.702104 Open Access Article Abstract Page Full-Text 72 - The Relationship of Financing Variety and Its Volume on Operational Performance Mahdi Moradzadehfard Yadolah Norifard Saideh Alipour Open Access Article Abstract Page Full-Text 73 - بحران مالی جهانی و مدیریت سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران مهدی عرب صالحی سمانه باری اسحاق بهشور Open Access Article Abstract Page Full-Text 74 - رابطه بین ارزش افزوده اقتصادی تعدیل شده ، سود قبل از کسر بهره و مالیات و جریان نقدی فعالیتهای عملیاتی با ارزش بازار سهام شرکتهای صنایع مواد غذایی پذیرفته شده در بازار اوراق بهادار تهران رویا دارابی ابراهیم اسفندیاری Open Access Article Abstract Page Full-Text 75 - The relationship between financial reporting quality and speed of stock price adjustment زهرا Purzamani منا GHamari Open Access Article Abstract Page Full-Text 76 - تاثیر ساختار بازار محصول برهزینههای حسابرسی فرزانه حیدر پور یعقوب جعفری Open Access Article Abstract Page Full-Text 77 - محتوای اطلاعاتی سود (زیان)های تعدیل شده بابت تورم حسن فرج زاده دهکردی حسین اعتمادی یگانه فغفور مغربی Open Access Article Abstract Page Full-Text 78 - تأثیر توانایی مدیریت بر رقابت در بازار محصول محمدرضا نیکبخت علی قاسمی Open Access Article Abstract Page Full-Text 79 - The impact on the accuracy of earnings management to predict future operating cash flows یداله Tari verdi مهدی Moradzadeh fard مریم ROSTAMI Open Access Article Abstract Page Full-Text 80 - Qualified Audit Opinion and Debt Maturity Structure Nezam-Oddin Rahimian Esmail Tavakolnia Meisam Karamlou Open Access Article Abstract Page Full-Text 81 - Capital structure, weighted average cost of capital and their changes هاشم Valipor M.R Almasi S.I Kaidi Open Access Article Abstract Page Full-Text 82 - تأثیر پیادهسازی حسابداری تعهدی در بخش عمومی بر پاسخگویی دولت ایمان داداشی ایمان کارنما میر حمید سادات سلماسی Open Access Article Abstract Page Full-Text 83 - Designing an Adjusted Return Predictive Pattern Based on Downside Risk; Evidence from the Tehran Stock Exchange Firouz Sayadi Ali Asghar Anvary Rostamy Feridoon Rahnamay roodposhti Taghi TORABI Open Access Article Abstract Page Full-Text 84 - Investigating the Effect between Overall & Partial Efficiency of Financing Methods from the Perspective of Governance and Residents of the Worn-Out texture of Urban Recreation Targets and Neighborhoods, Using Network Fuzzy Range Adjusted Measure Data Envelopment Analysis (NFRAM DEA) method (Case Study: Javanmard Qasab Neighborhood, District 20 of Tehran Municipality) sara hadavand mohammad ebrahim mohammad pourzarandi mehrzad minouei Open Access Article Abstract Page Full-Text 85 - Multivariate Portfolio Optimization under Illiquid Market Prospects Nastaran Sarvipour fatemeh samadi Open Access Article Abstract Page Full-Text 86 - Using the Bid-Ask Spreads as a Proxy for Transaction Costs in adjusting the CCAPM sedighe alizadeh mohammad nabi shahiki tash reza rosahan Open Access Article Abstract Page Full-Text 87 - Distance to default in banks with the approach of transformed- data maximum likelihood estimate method samane shafiee mohammadhamed khanmohammadi Open Access Article Abstract Page Full-Text 88 - The Development and Assessment of Stock Pricing Model Based on the Anchoring and Adjustment Theory Mohammad Noroozi daruosh foroughi farzad karimi Open Access Article Abstract Page Full-Text 89 - بررسی ارزیابی عملکرد 50 شرکت فعال بورس اوراق بهادار تهران میرفیض فلاح شمس یونس عطائی Open Access Article Abstract Page Full-Text 90 - بررسی عدم تقارن سرعت تعدیل ساختار سرمایه: مدل آستانهای پویا سید عباس هاشمی داود کشاورز مهر Open Access Article Abstract Page Full-Text 91 - مقایسه کارائی معیارهای استراتژی شتاب (مومنتوم) در انتخاب پرتفوی مناسب میرفیض فلاح شمس لیالستانی یونس عطایی Open Access Article Abstract Page Full-Text 92 - Proposition of a model For Forecasting Value at Risk in One Step Ahead ehsan Mohammadian Amiri S. Babak Ebrahimi maryam Nezhad Afrasiabi Open Access Article Abstract Page Full-Text 93 - Managerial Efficiency, Adjustment Delay Stock Price and Stock Price Informational Efficiency mahdi filsaraei 10.30495/jdaa.2023.705526 Open Access Article Abstract Page Full-Text 94 - The Impact of Potential Litigation Risk Motives arising from Material Errors & Misstatement in Clients’ Financial Reporting on Modified Audit Opinion محمد حسنی 10.30495/jdaa.2022.693176 Open Access Article Abstract Page Full-Text 95 - Examining the effect of product market competition on capital structure adjustment speed considering the moderating role of CEO extroversion Mahdi Filsaraei 10.30495/afi.2023.1984892.1218 Open Access Article Abstract Page Full-Text 96 - The position of the principle of fairness in Iranian subject law and English law Hamid Bazrpach Moien Sabahi Garaghani Open Access Article Abstract Page Full-Text 97 - Statistical Mediation and Moderation Techniques Considering the article by Baron and Kenny and other authors Analysis of techniques using R package Hamidreza Samanipoor Amir Hossein Mohammad Davoudi Open Access Article Abstract Page Full-Text 98 - A Reflection on the Single Narratives of Mohammad ibn Sinān in the Four Shia Hadith Books sajad salami Mojgan Sarshar محمد شریفانی Open Access Article Abstract Page Full-Text 99 - Abstract Investigating the possibility of adjusting contractual obligations in Iran's jurisprudence and law with regard to public order Saman Askari Sara Adibi Sedeh Behroz Majdzadeh Khandani Open Access Article Abstract Page Full-Text 100 - Investigating the impact of emotional intelligence dimensions on the emotional work of higher education managers zahra kooshan Alireza Manzari Tavakoli زهرا زین الدینی میمند najmeh Hajipour Abaeie Mahdi Ebrahimi nejad rafdanjani Open Access Article Abstract Page Full-Text 101 - Application of the Holiday Climate Index (HCI) in Determining the Winter Tourism Calendar (Case study: Sistan and Baluchestan Province( Farideh Arbabi Mahmood khosravi Aboozar Payedar Open Access Article Abstract Page Full-Text 102 - The impact of surplus free cash flow on earnings management in food industry companies listed at the Tehran Stock Exchange Mohammad Kavoosi Kalashami Parisa Khaligh Khiavi Open Access Article Abstract Page Full-Text 103 - Investigating Tariff Escalation Along Iranian Vegetable Oil Supply Chain omid Zamani Seyed Mojtaba Mojaverian amir mansour tehranchian Open Access Article Abstract Page Full-Text 104 - Determinants of supply and demand of rice market rice in Iran A. Shahabadi M. Esmaeilbeigi Open Access Article Abstract Page Full-Text 105 - The Effective Factors on Comparative Advantage of Iran's Raisin Export H. Mehrabi A. Pour Moghaddam Open Access Article Abstract Page Full-Text 106 - Development management planning using land readjustment method in renovation of deteriorated area (Case study: Abiverdi neighborhood in Shiraz) Delbar Azhdari Gholam Reza Haghighat Open Access Article Abstract Page Full-Text 107 - وجه التزام قراردادی و امکان تعدیل آن در حقوق ایران و نظامهای مختلف حقوقی Saman Askari Sara Adibi Sedeh Behroz Majdzadeh Khandani Open Access Article Abstract Page Full-Text 108 - Cross-border Insolvency, the transition from absolute territorial sovereignty to Modified universalism in the light of customary international law Afshin Ebrahimifar Fathollah Rahimi mehdi montazer