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      • Open Access Article

        1 - Regional development, urban growth and Social pathology (case study: Chabahar)
        حسن Afrakhteh
        The port city of Chabahar is the administrative center of Chabahar which is locatedin coastal Gulf of Chabahar in Sistan and Baluchestan province. The Chabahar tradeand industrial free zone had been approved in 1991, started its activities in 1993.The main aims of the f More
        The port city of Chabahar is the administrative center of Chabahar which is locatedin coastal Gulf of Chabahar in Sistan and Baluchestan province. The Chabahar tradeand industrial free zone had been approved in 1991, started its activities in 1993.The main aims of the free zone was optimum use of regional potentials, foreigninvestment absorption, job creation, reducing the oil economic dependency andeconomic development of south-east of Iran.The activities of free zone caused absorption of investments as well as sharpincrease in population of Chabahar city.In this paper firstly, the role of non local capital in a traditional society haveinvestigated. Then functional irregularities and social pathology resulted fromsocial and spatial structure of city has analysed. At the end some correctingviewpoints have suggested. Manuscript profile
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        2 - Different Attitudes Towards Body in Hinduism
        Fayyaz Gharaei Zahra Mighani
        Hinduism deals with body more than any other religions do. Therefore, it is necessary to study Hindu views on body. Through the study a rich resource of Hindu concepts and beliefs about the spiritual significance of body is revealed. Also, it provides a deeper look into More
        Hinduism deals with body more than any other religions do. Therefore, it is necessary to study Hindu views on body. Through the study a rich resource of Hindu concepts and beliefs about the spiritual significance of body is revealed. Also, it provides a deeper look into Hindu cosmology. Considering ascetics and yogis’ life style equal to the whole doctrine of Hinduism or some presuppositions about dualism of soul and matter have led to some misunderstandings about the dominant stand that Hinduism takes with this worldly life. This research intends to clarify Hindu attitudes toward body by reflecting on Hindu views about worldly life and the significant role body plays in Hindu principles. Studying Tantrism, because of its special views about body, can be helpful. Tantarism, particularly tantric yoga, believes in the wisdom of body and considers it as a main means of salvation. Tantarism takes body as a recourse to reach the quiet. Manuscript profile
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        3 - Investigating the impact of moderating the CEO duality and institutional shareholders on the relationship between managerial ability and lack of transparency of company information
        Shokrollah Khajavi Mehran Jahandoust Marghoub soraya weysihesar
        The main purpose of this study is to investigate the impact of corporate governance on the relationship between managerial ability and lack of information transparency in listed companies in Tehran Stock Exchange. Research hypotheses based on the 106 companies during a More
        The main purpose of this study is to investigate the impact of corporate governance on the relationship between managerial ability and lack of information transparency in listed companies in Tehran Stock Exchange. Research hypotheses based on the 106 companies during a 9-year period from 2010 to 2018 were tested using multivariate regression models. Demerjian & et al. (2012) model was used to measure management ability and to calculate the corporate opacity, the criteria of the index rate of lack of transparency in company information and discretionary accrual items were used. The results show that there is a negative significant relationship between managerial ability and lack of transparency of company information. Also, the CEO duality has a negative impact on the relationship between managerial ability and lack of transparency of company information (in particular, discretionary accrual items). Finally, institutional shareholders have a negative effect on the relationship between managerial ability and lack of transparency of company information (the index rate of lack of transparency in company information and discretionary accrual items). Manuscript profile
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        4 - Vice and Virtue in Germanic and Iranian Myths
        Poolak Aslankhani Seyed Masoud Salami
        Myth, which is one of the major building blocks of literature throughout the world, portrays through symbolic language exquisite stories of social and cultural values of the nations, and is considered as significant sources of social and cultural research. By comparativ More
        Myth, which is one of the major building blocks of literature throughout the world, portrays through symbolic language exquisite stories of social and cultural values of the nations, and is considered as significant sources of social and cultural research. By comparative analysis of tales, the thought and the bases of them are recognized from one hand and it is feasible to find the common grounds of nations throughout the world on the other. Magical tales and fairy tales are among the most important and marvelous myths which present extraordinary and metaphysical incidents in unreal and imaginary worlds. Since duality is a vital basis of magical myths and is among major motives in fairy tales, the aim of this study is to comparatively analyze this factor and also the role of the protagonist in confrontation with vice and virtue in Germanic and Iranian myths to highlight the similarities and differences of the two cultures. Manuscript profile
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        5 - Unity and duality in Shahnameh and Mazdayasna religion
        Iraj Mehraki Sara Ajali
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        6 - رابطه بین شادکامی، خودشکوفایی، سلامت روان و عملکرد تحصیلی با دوگانگی جنسی در دانشجویان دختر و پسر واحد علوم و تحقیقات مرکز اهواز
        پرویز عسگری حسن احدی محمدمهدی مظاهری میرصلاح الدین عنایتی علیرضا حیدری
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        7 - Mysticism, Epic, and Dualities
        Nasrin Mahdikhani Saeed Akbari Pabandi
        Although there are radical differences between mysticism and epic in many sections, there are a lot of identical features found for both that through profound look at epic poetries one can find out that the mystical backgrounds are deeply rooted in the beliefs and ancie More
        Although there are radical differences between mysticism and epic in many sections, there are a lot of identical features found for both that through profound look at epic poetries one can find out that the mystical backgrounds are deeply rooted in the beliefs and ancient customs and the footprint of mysticism are evident in epic works. From this perspective the overall heroic works and writings have the potential to be studied just like Shahnameh, Garshasbnameh, Bahmannameh, Kooshnameh, Shahriyarnameh, Banoogashsbnameh, etc. In spite of the fact that dualities have on the surface strengthened the foundation of mysticism and epic, in deep down they have made essential interrelations. Good or bad, celebrating and mourning, being and striving, qualification and disqualification, darkness and lightness, Ahurah and Ahriman, angel and demon, and the like each one is a mixture of the other one, and by pursuing them one ends up with the other one. It is obvious that without making such a master key of thinking applicable, any entry into the mystical and epic minds in Iran is like beating a dead horse. Manuscript profile
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        8 - بررسی قصه رمزی حی ابن یقظان ابن سینا
        عطیه نتاج مجد
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        9 - A Comparative Analysis of Sa’di and Alexander Pope’s Views on “Man’s Rationality” and “Body-Soul Dualism”
        Shadi Mohyeddin Ghomshei Jalal Sokhanvar
        The present paper offers a comparative analysis of the ideas of “man’s rationality” and “body-soul dualism” from the perspectives of Sa’di, the great Persian classical poet of the 13th century and Alexander Pope, the outstanding Engli More
        The present paper offers a comparative analysis of the ideas of “man’s rationality” and “body-soul dualism” from the perspectives of Sa’di, the great Persian classical poet of the 13th century and Alexander Pope, the outstanding English writer and poet of the eighteenth century, based on the American school of comparative literature. The works of the two poets manifest their deep preoccupation with the question of ‘human nature’ and demonstrate that their ideas have emanated from two important sources: The Holy Scriptures and the traditions of classical philosophy. The significance of this study is twofold: it displays the approach of the two poets from two different cultures to the eminent subject of human nature and it further highlights the common grounds between the fields of literature, religion, and philosophy in Persian and English literature. The paper illustrates that although Sa’di and Pope come from two different religious and philosophical backgrounds, they are similar in their fundamental reflections and principle ideas on human nature. Manuscript profile
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        10 - The Effect of social and Economic system on dichotomy of caliphat and monarchy Institution during Buyid dynasty
        mohammad hashem rahnema
        In this paper it has been tried to examine the relationship between «social and economic system» and «State Institution» during Buyid dyanasty and their effect on each other. For this purpose it is going to answer to this question that why Shia B More
        In this paper it has been tried to examine the relationship between «social and economic system» and «State Institution» during Buyid dyanasty and their effect on each other. For this purpose it is going to answer to this question that why Shia Buyid did not expell the Sunni caliph while they had enough power to do so. It is going to explain the main reason for not doing so was the dichotomy of caliphate and monarch and the effect of «social and economic system on it which had formed long ago after» translation movmet. This study, incentives the political opportunism of Buyid rulers and explains that capabilities of «social and economic system» of caliphat preuonting Buyid to expell caliphate Manuscript profile
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        11 - The Effect of social and Economic system on dichotomy of caliphat and monarchy Institution during Buyid dynasty
        Mohammad Hashem Rahnama
        In this paper it has been tried to examine the relationship between «social and economic system» and «State Institution» during Buyid dyanasty and their effect on each other. For this purpose it is going to answer to this question that why Shi More
        In this paper it has been tried to examine the relationship between «social and economic system» and «State Institution» during Buyid dyanasty and their effect on each other. For this purpose it is going to answer to this question that why Shia Buyid did not expell the Sunni caliph while they had enough power to do so. It is going to explain the main reason for not doing so was the dichotomy of caliphate and monarch and the effect of «social and economic system on it which had formed long ago after» translation movmet. This study, incentives the political opportunism of Buyid rulers and explains that capabilities of «social and economic system» of caliphat preuonting Buyid to expell caliphate.   Manuscript profile
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        12 - The Influence of Corporate Governance Mechanisms On the Firms’ Capital Structure
        Beitoollah Akbarimogaddam Abdullah Piri
          The purpose of this study was to investigate the influence of corporate governance mechanisms on the firms’ capital structure in Tehran Stock Exchange. To this end, we studied 74 firms during 1383-1387 using Multiple Regression Model. More specifically, we More
          The purpose of this study was to investigate the influence of corporate governance mechanisms on the firms’ capital structure in Tehran Stock Exchange. To this end, we studied 74 firms during 1383-1387 using Multiple Regression Model. More specifically, we examined Board Independence and Duality as an internal mechanism, and Institutional and Personal ownership as an external mechanism of Corporate Governance mechanisms. The results showed that there is a significant negative relationship between Board Independence and Capital Structure. Duality did not reveal a statistically significant relationship with Capital Structure. Also, Institutional and Personal ownership did not correlate with Capital Structure. Manuscript profile
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        13 - The Social role of Board of Directors on Accounting Conservatism of Companies Listed in Tehran Stock Exchange
        Mohammad Amin Hakimi Heydar Mohammadzadeh Salteh
        Conservatism has emerged as one of the practical principles in the development of accounting standards. In recognizing profits and losses, accountants desire more validity for good news (profits) than for bad news (losses). Accordingly, conservatism is the product of as More
        Conservatism has emerged as one of the practical principles in the development of accounting standards. In recognizing profits and losses, accountants desire more validity for good news (profits) than for bad news (losses). Accordingly, conservatism is the product of asymmetry in the income statement verification. In this research, a comprehensive investigation is conducted on the impact of financial leverage and the composition of the board of directors (the board) on accounting conservatism in firms listed on the Tehran Stock Exchange (TSE). Board combination was examined using board independence criteria, board size, and CEO duality. Moreover, to measure conservatism and the effects of independent variables on it, Basu’s model (Default-Adjusted-Basu) modified by Khan and Watts (2007) was used. In this research, the impacts of variables which were expected to have an influence on the relationship between independent and dependent variables, namely firm size, financial leverage, and the price/book ratio, were controlled. A number of 72 firms listed on the TSE constituted the population of the study and were studied based on their financial statements for the period 2006-2010. To test the hypotheses, correlation test and multivariate regression analysis were used. In general, the results are indicative of a significant relationship between board independence and accounting conservatism but there is no significant relationship between CEO duality and board size with conservatism. Manuscript profile
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        14 - .
        nasrin kazemzadeh kobra roshanfekr faramarz mirzaei mohammad jafar yoosefian
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        15 - ارتباط دوگانگی جغرافیای بازار کار، امنیت غذایی و سلامت عمومی در مناطق روستایی
        پروانه خسروی حسین آگهی شهپر گراوندی
        در مطالعه حاضر سعی شد به بررسی این مطلب پرداخته شود که آیا دوگانگی جغرافیایی می­تواند به افزایش درآمد و به تبع امنیت غذایی خانوارهای روستایی منجر شود و دیگر این­که این پدیده چه تاثیری می­تواند بر سلامت عمومی سرپرستان خانوارهای روستایی بگذارد. به­منظور دس More
        در مطالعه حاضر سعی شد به بررسی این مطلب پرداخته شود که آیا دوگانگی جغرافیایی می­تواند به افزایش درآمد و به تبع امنیت غذایی خانوارهای روستایی منجر شود و دیگر این­که این پدیده چه تاثیری می­تواند بر سلامت عمومی سرپرستان خانوارهای روستایی بگذارد. به­منظور دستیابی به این اهداف، از مطالعه مقایسه­ای و روش توصیفی پیمایشی مقطعی بهره گرفته شد. جامعه آماری شامل سرپرستان خانوارهای روستایی ساکن در دهستان ماهیدشت استان کرمانشاه بودند که تعداد 283 نفر از آن­ها به روش نمونه­گیری سیستماتیک انتخاب و مورد مصاحبه قرار گرفتند. به منظور سنجش متغیرهای امنیت غذایی و سلامت عمومی به ترتیب از پرسشنامه­های استاندارد HFSSM-18وGHQ-28 استفاده شد. روایی و پایایی ابزار تحقیق با استفاده از پانل متخصصان و آلفای کرونباخ تایید شد. به منظور تجزیه و تحلیل داده ها از نرم افزار های SPSS 16 و AMOS بهره گرفته شد. بر طبق نتایج، دوگانگی جغرافیایی بازار کار می­تواند به طور معناداری بر افزایش درآمد سرپرست خانوارها تاثیر بگذارد. بررسی دقیق تر این یافته نشان داد رابطه معکوسی بین سلامت عمومی سرپرستان دارای دوگانگی جغرافیایی بازار کار با درآمد حاصل از بازار کار ثانویه وجود دارد؛ چرا که دوگانگی جغرافیایی بازار کار می­تواند منجر به افسردگی شدید، اضطراب و بی­خوابی، اختلال عملکرد اجتماعی در آنان شود. در پایان مقاله نیز پیشنهادهایی برای مسئولان محلی، برنامه ریزان و سیاستمداران ارائه شد. Manuscript profile
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        16 - The Impact of Corporate Governance Structure on Trading Credit
        Mahdi Salehi Mostafa Ghannad afshin behsoodi
        Corporate Governance is a set of processes and structures that use internal mechanisms in ensuring the rights of stakeholders, accountability, transparency and fairness in commercial units. In this research, we have tried to answer the question as to whether the corpora More
        Corporate Governance is a set of processes and structures that use internal mechanisms in ensuring the rights of stakeholders, accountability, transparency and fairness in commercial units. In this research, we have tried to answer the question as to whether the corporate governance system in Iran has a meaningful relationship with the degree of corporate commercial credibility. In this paper, some variables including size of the board of directors, the independence of the board of directors, and the duality of the CEO's role as corporate governance mechanisms and their impact on business credibility is measured. To this end, 99 companies listed in the Tehran Stock Exchange during the period from 1387 to 1394 were selected as the research sample. After the necessary studies, the results showed that corporate governance mechanisms do not have an effective relationship with commercial credibility Manuscript profile
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        17 - ترجمه فارسی ماجراهای آلیس در سرزمین عجایب: دوگانگی بومی سازی/بیگانه سازی ونوتی در کانون توجه
        Fatemeh Jafari ویدا رحیمی نژاد
        ترجمه اقلام خاص فرهنگی (CSIs) همیشه برای مترجمان یک چالش بوده است. برای غلبه بر این مشکل، مترجمان راهبردهای مختلفی را به کار می گیرند. هدف مطالعه حاضر، تحلیل اقلام خاص فرهنگ (CSIs) در ترجمه انگلیسی ماجراهای آلیس در سرزمین عجایب بر اساس دوگانگی بومی سازی/بیگانه‌سازی ونوت More
        ترجمه اقلام خاص فرهنگی (CSIs) همیشه برای مترجمان یک چالش بوده است. برای غلبه بر این مشکل، مترجمان راهبردهای مختلفی را به کار می گیرند. هدف مطالعه حاضر، تحلیل اقلام خاص فرهنگ (CSIs) در ترجمه انگلیسی ماجراهای آلیس در سرزمین عجایب بر اساس دوگانگی بومی سازی/بیگانه‌سازی ونوتی بود. پژوهش حاضر از نوع توصیفی است و راهبردهای ترجمه مورد استفاده در دو ترجمه شناسایی و مقایسه شدند. نتایج نشان داد که بومی سازی فراگیرترین راهبرد در ترجمه پیرزاد و حران بوده است. با تقابل هر جفت ST-TT از بخش اول مجموعه، هفتاد و یک نمونه از نمونه‌های فرهنگ خاص به صورت دستی جمع‌آوری و به طور سیستماتیک در شش رویه استراتژی بومی سازی از جمله توضیح، افزودن، معادل‌سازی فرهنگی، تنظیم فرهنگی، حذف، تنظیم نحوی طبقه‌بندی شدند. و سه رویه استراتژی خارجی سازی. یعنی نویسه‌گردانی (کلمه قرضی)، ترجمه تحت اللفظی و گرته برداری. یافته ها نشان داد که بومی سازی در TT1 (93/13%) در مقایسه با خارجی سازی (6/83%) به مراتب بیشتر مورد استفاده قرار می گیرد، در حالی که در TT2، بومی سازی (87/64%) در مقایسه با خارجی سازی (12/31%) بیشتر است. متداول‌ترین موارد مربوط به فرهنگ در TT1 و TT2 مربوط به این دسته اصطلاحات، سیستم‌های اندازه‌گیری و غذا بود. Manuscript profile
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        18 - Hypertextuality and The Reconstruction of Mythological Characters of Orpheus and Eurydice in Amélie Nothomb's Mercure
        Fātemeh-sādāt Tabātabāie Karim Hayāti Ashtiāni
          One of the postmodern features of Amelie Nothomb's novels is the use of myths, most notably the myth of Orpheus and Eurydice in Mercure. Nothomb draws inspiration from the myth, makes major changes to it and rewrites it with her feminist perspective. Contrary to More
          One of the postmodern features of Amelie Nothomb's novels is the use of myths, most notably the myth of Orpheus and Eurydice in Mercure. Nothomb draws inspiration from the myth, makes major changes to it and rewrites it with her feminist perspective. Contrary to the myth of Orpheus and Eurydice, in Mercure, woman has priority over man and has the last word. In this research, by using analytical-comparative method, we describe these changes and the techniques used and show that the communication system that connects the novel to the myth is hypertextuality. We also try to explain in detail the main mythemes that make up the image of Eurydice, the duality of female characters, the duality of the structure of the novel, as well as the reversal of the roles. The characters of Adele and Azel take different paths and present two different images of Eurydice. In fact, these changes are due to the independence and ambiguity of the novel's female character through the process of duality in the image of Eurydice, and cause the author to present a new version of the myth of Orpheus and Eurydice, in which woman is superior to man.   Manuscript profile
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        19 - مشابهات برخی از اسطوره‌های توتمیک ایرانیان و ترکان
        فاطمه مدرسی الناز عزتی
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        20 - ارتباط بین سازوکارهای حاکمیت شرکتی و افشای داوطلبانه اطلاعات زیست‌محیطی (مطالعه موردی شرکت‌های صنایع محصولات شیمیایی و مواد و محصولات دارویی)
        شکراله خواجوی سمیه حسینی نیا طاهره نصیری
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        21 - Analysis of Wheat Crop Cost Structure Using Translog Function"A Case of Kurdistan Province"
        E. Pourmokhtar H. Ghaderzadeh
        The current study attempted to investigate the mathematical sturcuture of cost function of irrigated wheat crop in Kurdistan province. The methodolgy is based on duality assumption. The sample size is 257 farmers for the agricultural year 2011-2012.data was collected by More
        The current study attempted to investigate the mathematical sturcuture of cost function of irrigated wheat crop in Kurdistan province. The methodolgy is based on duality assumption. The sample size is 257 farmers for the agricultural year 2011-2012.data was collected byinterviewwith farmers and writing writerQuestionnaire.The multistage cluster random sampling used. The results showed that, the tarnslog cost function selected as the best model acorcding to collected data and structural assumptions such as constant return to scale, hemogenity, technological hemotetic were not statistical significant. Land allocated the most cost to itselfrecpectively. And again Allen elasticities of substitution except for labor with poison and water with fertilizer, all are subsititute. The amount of own price elasticity which is less than one,indicating inelastic demand of all input.  In case of return to scale the results showed that, there is increasing return to scale for irrigated wheat farms in the study area. Manuscript profile
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        22 - Examining the relationship between the characteristics and expertise of the board of directors and sustainability performance in companies listed on the Tehran stock exchange
        Saeed Pakdelan Alireza Azarberahman Saleh Rafiee
        Purpose: The corporate sustainability performance discourse has created an increasing motivation for companies to improve their competitive advantage. The present study seeks to investigate and test the relationship between board of directors' expertise and characterist More
        Purpose: The corporate sustainability performance discourse has created an increasing motivation for companies to improve their competitive advantage. The present study seeks to investigate and test the relationship between board of directors' expertise and characteristics with sustainable performance in companies listed on the Tehran Stock Exchange.methodology: Among the characteristics of the board of directors, the characteristics of the dual role of the CEO, managerial ownership and independence of the board of directors were investigated. The statistical population of the research includes 63 companies admitted to the Tehran Stock Exchange during the period from 2012 to 2019. To test the hypotheses of the research, the data was analyzed using the multiple linear regression method and using Eviewse10 and Excel software.Findings: The results of the research show that there is a positive and significant relationship between managerial ownership, the dual role of the CEO, and the independence of the board of directors with sustainability performance. In fact, the level of sustainable performance is higher in companies with managerial ownership and CEO duality, independent board of directors.Originality / Value: Based on the findings of the current research, financial market activists should pay more attention to sustainability activities and their full disclosure in financial statements, and investors should also pay more attention to the analysis of They should consider the characteristics of the board of directors and audit committee for investment. Manuscript profile
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        23 - Nima Yushij’s Duality of Speculation and Thinking Beliefs
        Hossein Shahr Aini Shahr Aini Ali Eshghi Sardehi Ali Akbar Shaiatifar
        The diversity of pros and cons of Nima Yushij, among the great thinkers of Persian literature made the writers of this paper deal with studying and criticizing the duality and beliefs of Nima. The aim of this research is knowing the dual thoughts which in the span of Ni More
        The diversity of pros and cons of Nima Yushij, among the great thinkers of Persian literature made the writers of this paper deal with studying and criticizing the duality and beliefs of Nima. The aim of this research is knowing the dual thoughts which in the span of Nima’s poetry has undergone transformation We have tried to discuss the duality of speculation of Nima. To bring some examples from his poetry as an evidence. The controversial subjects about Nima have occupied the minds of researchers for years. Some believe that he was secular, revolutionary, leftist, and seclusive; there are other people who consider him a religious Moslem, pacifist man. The findings of this research shows that his character was a combination of contraries. Sometimes we see dual or more view points in his poetry which are opposite to each other in theory and practice. Therefore, these view points and the opposite thinking leads to knowing the character and his poetry. Manuscript profile
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        24 - Characteristics of the board of directors, Risk taking and Operational Risk of the company
        zakiyeh khosravanimehr
        Due to the global financial crisis, companies' risk-taking has attracted the attention of the public, legislators, and academics in the past few years. The company's risk-taking level indicates whether managers choose a risky project or not. A higher level of risk-takin More
        Due to the global financial crisis, companies' risk-taking has attracted the attention of the public, legislators, and academics in the past few years. The company's risk-taking level indicates whether managers choose a risky project or not. A higher level of risk-taking means that managers prefer risky but value-enhancing investments that advance production technology. They have incentives to increase corporate risk-taking by making risky investments.Therefore, this article aims to investigate this issue from the perspective of board of directors' governance, the characteristics of the board of directors are discussed with operational risk and risk-taking of the company. The method of data collection, the method of mining documents and referring to databases, and the method of data analysis is inferential, and the software used to prepare data and estimate patterns is Eviuz. In order to test the research hypotheses, the combined data model was used. The statistical population of the research is the companies admitted to the Tehran Stock Exchange, 136 companies were selected and examined by systematic elimination sampling in the period from 1395 to 1401. The findings of the research show that there is no relationship between the size of the board of directors and the risk-taking of the company. Also, there is a direct and significant relationship between the company's risk-taking and the independence of the board of directors, and there is an inverse and significant relationship between the CEO's duality and the company's risk-taking. There is an inverse and significant relationship between the independence of the board of directors and the operational risk of the company. Also, there is no significant relationship between the size of the board of directors and the operational risk of the company. There is no significant relationship between the CEO's ambivalence and the operational risk of the company. Manuscript profile