List of Articles Compliance

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  1 - Juridical and Legal Investigation of Conditions Controlling Sexual Relationships
  Behnam Ghanbarpour Sayed Mohammad Reza Ayati
  About whether we can note that husbands and wives don’t have sexual relationship in espousal addition condition of matrimony or not, there are different views between jurisconsults and jurists. The origin of this difference includes: is having sexual relationship More

  About whether we can note that husbands and wives don’t have sexual relationship in espousal addition condition of matrimony or not, there are different views between jurisconsults and jurists. The origin of this difference includes: is having sexual relationship necessary in matrimony or not? If we consider having sexual relationship necessary in matrimony, the condition that prohibits it, is refused. But if not, that condition is valid.The author in this article tries to reveal a third view according to time pertinent as a stoop modification. He suggested that pertinent of espousal and being licit is pleasure and stoop counts as pertinent of espousal predication. But, removing and ignoring of this in matrimony life are in the opposite side of ordered rules and plausive behavior, because such a condition is one of the antitype of banning permissible and denies exterior effect of espousal and has a difference with tradition. Manuscript profile
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  2 - The Effect of Product Market Competition on Tax Compliance of Listed Companies in Tehran Stock Exchange
  Alireza Ma’toufi Faezeh Dehghanian
  Competition in product market is very likely the most powerful force leading economy of the world toward efficiency in the world which can impact behavior of lack of financial compliance. The aim of this study was to evaluate product market competition on tax compliance More

  Competition in product market is very likely the most powerful force leading economy of the world toward efficiency in the world which can impact behavior of lack of financial compliance. The aim of this study was to evaluate product market competition on tax compliance of companies listed on Tehran Stock Exchange. In this research product market competition is used as the independent variable and tax compliance which is used as the dependent variable. The research in was conducted on the Stock Exchange companies during 2011-2016. The logistic regression model and regression analysis were used to analyze the data. The results showed a significant negative correlation between product market competition and tax compliance. Manuscript profile
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  3 - Review on the Impact of the Effective Factors for the Promotion of Taxpayers Compliance ( Legal Persons ) from the Viewpoint of tax officers in the City of Tehran (Case Study: Tax General Directorate in Large Tax Payers)
  رشید میرمحمدی رحیم قربانی حسین وظیفه دوست
  Introduction and Purpose: Tax revenues, in most countries of the world include a considerable portion of the entire budget; however, this portion is not significant inside Iran, due to the reliance of the State on the oil revenues and noncompliance of the taxpayers. In More

  Introduction and Purpose: Tax revenues, in most countries of the world include a considerable portion of the entire budget; however, this portion is not significant inside Iran, due to the reliance of the State on the oil revenues and noncompliance of the taxpayers. In order to establish and promote tax compliance, the parameters resulting in the compliance shall be duly identified, so that with the participation and cooperation of taxpayers, the tax revenues are increased. This study aims at the examination of the impacts of different effective parameters on the promotion of taxpayers' compliance from the viewpoints of Large Taxpayers Unit (LTU) employees of the City of Tehran. It is hopeful that the conclusions of the study and their due application may lead to the promotion of the compliance and satisfaction of taxpayers and finally result in the promotion of efficiency and effectiveness of the tax system. Method: A statistical population of 233 individuals, being the employees of the Tehran LTU was targeted, 95 individuals were selected as a sample and through the application of Simple Accidental Sampling. This research is functional for the purposes of target. The Descriptive Measurement Method was applied for carrying out of the study and collection of its information. Subsequent to the collection of data through the questionnaire consisting of 20 questions, a two -sentence test was applied for the examination and analysis of the impact of each independent parameter on the dependent parameter (promotion of the taxpayers' compliance). Moreover, for further assurance, during the application of the Kolmogorov & Smirnov test and one-sample t-tests, a reexamination and reanalysis was conducted Finding and Results: The taxpayers' familiarity with the tax laws and regulations and related duties has a positive impact on their compliance. Application of tax penalties on taxpayers shall be effective on their compliance. Proper expenditure of tax revenues and declaration of the same to the taxpayers shall be positively effective on their compliance. The results of the hypotheses test of the study indicate that with the assurance level of 95%, from the viewpoints of the employees of the Directorate General of the Tehran City (LTU), no evidence was found to reject the hypotheses. These hypotheses can be effective factors on promotion of the promotion of the taxpayers' compliance.   Manuscript profile
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  4 - Modeling the dimensions of organizational culture on corporate tax morale
  leila sedighikamal ramezanali royaei مهدی تقوی فریده حق شناس کاشانی
  In Iran recently due to the intensification of economic sanctions and the reduction of oil revenues, the increase in tax revenues has become an important source of revenue for the government, so it is important to pay attention to the central role of taxpayers. Understa More

  In Iran recently due to the intensification of economic sanctions and the reduction of oil revenues, the increase in tax revenues has become an important source of revenue for the government, so it is important to pay attention to the central role of taxpayers. Understanding the difference between taxpayers' tax behavior (tax compliance or tax evasion) requires understanding their differences in attitude, which is a function of cultural norms. Investigating and understanding the factors affecting "tax morale" as the motivation and the intrinsic tendency of taxpayers (to pay or not to pay taxes) is very necessary.The purpose of this study is to investigate the impact of culture on tax morale. The statistical population of the research is the taxpayers of Tehran tax offices. The standard questionnaires were used for the research. And the structural equation modeling with PLS approach was used to confirm the relationships between variables. Research shows that tax culture and corporate culture have a significant impact on tax morale. Therefore, policymakers and legislators should pay special attention to features such as culture in the formulation of tax strategies and laws because the manner in which Moody's responds and responds to the success and failure of those strategies and laws is crucial. Manuscript profile
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  5 - Comparative Study on Manifestation of Love in Rumi & Ibn Farid's Poetries
  Morteza Kazem Shiroudi Seyyed Ibrahim Dibaji Gholam Abbas Rezaei
  Rumi and Ibn Farid – two great poets and mystics of seventh century – believe that the eternal life means perdition in love and the highest status of honor is the degree of survival after extinction; since love is one of the divine attributes and t More

  Rumi and Ibn Farid – two great poets and mystics of seventh century – believe that the eternal life means perdition in love and the highest status of honor is the degree of survival after extinction; since love is one of the divine attributes and the commencement of human creation and is in all bits of the universe.This love actually implies "absolute existence" and whenever the veil is removed and the only essence is manifested in him, any description is his description and any shape and form will be loved by him. Because the way of the unity requires the unity of the heart and wherever unity prevails there will be no meaning for any other sense. Rumi has made love his as his method of behavior, as Ibn Farid has put it at the heart of his work, step by step by mystical authorities. Love is the light of life in which all desires lie. And releases wayfarer from all shackles and make them mortal in this path. Manuscript profile
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  6 - Jurisprudence approach over the costs of education and health in wife's alimony
  zeinab mashhoodi ابراهیم شبیری
  Abstract This study sought to determine the scope of legal and jurisprudential aspects Nfqh wife. According to Article 167 of the constitution in cases where the law is silent about the sentence or brief question must issue a warrant to be derived from legal sources and More

  Abstract This study sought to determine the scope of legal and jurisprudential aspects Nfqh wife. According to Article 167 of the constitution in cases where the law is silent about the sentence or brief question must issue a warrant to be derived from legal sources and according to the jurists. Article 1107 of the Civil Code of the Islamic Republic of Iran analogy is considered to be the wife's alimony, but he set the range for the costs of education and health, explicitly or even implicitly there. So to extract the sentence should refer to the sources of Islamic law and doctrine. In this context, by examining legal opinions on the Nfqh wife, it proves that maintenance In addition to items such as food, clothing and housing, such as education and health costs as well as the wife. Of course there are differences of opinion on this issue, but as always conventional, popular opinion is preferred. Thus, according to the study presented conditions that have been conditionally costs are not absolutely the wife's alimony, unlike other conventional alimony. Manuscript profile
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  7 - Effective Factors on Income Tax Non-Compliance in Occupations: Theory of Planned Behavior
  Sajad Ebrahimi Jaafar Babajani hamideh Asnaashari
  Purpose: The purpose of the present study is to review non-compliance of taxpayers in occupations within the framework of a behavioral theory.Method: The present study is practical and it has a descriptive-survey approach. Cluster sampling method was used and the resear More

  Purpose: The purpose of the present study is to review non-compliance of taxpayers in occupations within the framework of a behavioral theory.Method: The present study is practical and it has a descriptive-survey approach. Cluster sampling method was used and the research data were collected through 338 structured and researcher-made questionnaires with 5-point Likert scale from 4 groups of occupations (currency exchangers, real estate agents, lawyers, and official court experts). The collected data were analyzed using SPSS (version 25), Smart P.L.S. (version 2), and structural equations modeling method.Results: The results indicate that within the framework of planned behavior theory, attitude variables, information asymmetry, risk taking, and tax compliance cost have a significantly direct relationship with tax non-compliance intention. However, no significant relation was observed in the effect of attitude variables, tax knowledge, tax system, and tax officials. A significantly indirect relation was observed between the impact of norms on the intention of tax non-compliance and individual norms. Finally, it was observed that recognized behavioral control has a significant effect on the intention and behavior of income tax non-compliance in occupations.Conclusion: It is noticeable that tax organizations do not have sufficient focus on behavioral factors and since the theory of planned behavior is a suitable approach to explain and predict the intention and behavior of taxpayers, this gap can be investigated using this theory and other similar ones to present appropriate solutions.  Manuscript profile
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  8 - Characteristics of Online Database Perceptions and Its Compliance by Female Faculty Members
  فریبا Nazari فریبرز Khousravi فهیمه Bab-alhavaeiji
  This paper aimed to discover if there was a relation between characteristics of online database and the perceptions of female faculty members of the zone 8 of Islamic Azad University in Tehran based on Rogers' theory of Diffusion of Innovation (DOI) such as relative adv More

  This paper aimed to discover if there was a relation between characteristics of online database and the perceptions of female faculty members of the zone 8 of Islamic Azad University in Tehran based on Rogers' theory of Diffusion of Innovation (DOI) such as relative advantage, compatibility, trialability and observability attributes. The samples included 105 female faculty members who were selected randomly by stratified sampling procedure. The analytical research survey method was applied.  The data were gathered by implementing a questionnaire based on previous writings and theories of Rogers. The findings indicated that all independent variables correlated significantly to the female faculty members’ compliance within Rogers' innovation diffusion theory (p< 0/0001). The relative advantage and compatibility were stronger predictors of adoption rate compare to other online databases characteristics. Manuscript profile
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  9 - The impact of religious orientation on trusteeship and compliance with regulations Case study: Protection of information resources and heeding library rules
  najla hariri reihaneh seid vakeli
  Purpose: This study aimed to assess the relationship between religious orientation (internal / external) of library users and their tendency to safekeeping and protect the information resources and heeding library rules. Method: The research method was survey and the da More

  Purpose: This study aimed to assess the relationship between religious orientation (internal / external) of library users and their tendency to safekeeping and protect the information resources and heeding library rules. Method: The research method was survey and the data gathered using the Alport questionnaire of religious orientation and a questionnaire for assessing the tendency of the users for protecting information resources and library rules. The sample consisted of 296 users of the Library of Allameh Tabatabai University's School of Management and Accounting. In analyzing the data, Pearson correlation and multiple regression analysis were used. Results: According to findings, there is a positive relationship between religious orientation and protecting the library's information resources and heeding the library rules. By increasing internal and external religious orientation, the trusteeship of the users will increase. Conclusion: With strengthening religious beliefs, people become committed, disciplined and healthy trained, and will make constructive relationships with others in their community and social organizations and institutions.  Religious teachings and promotion of ethics can largely control social abnormalities Manuscript profile
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  10 - Investigating the effect of corruption perception on tax compliance behavior
  Mohamadhasan Mohamadi Javad Reza zadeh Mahdi Beshkooh
  10.22094/jdem.2023.1986928.3118
  Perception of corruption and tax compliance are two basic issues of the country. This research has investigated the effect of perception of corruption and how affects tax compliance behavior with the theory of planned behavior. The research is applied in terms of purpos More

  Perception of corruption and tax compliance are two basic issues of the country. This research has investigated the effect of perception of corruption and how affects tax compliance behavior with the theory of planned behavior. The research is applied in terms of purpose and from the point of view of the affirmative approach. In order to test the hypotheses, 397 taxpayers from Tehran tax offices are selected for a questionnaire survey and the data are selected using the structural equation modeling method, whose reliability-validity is standardized through Cronbach's alpha and the measurement of standardized factor weights; It is tested and analyzed. Based on the findings: 1- The perception of corruption has a negative effect on the attitude and subjective norms of taxpayers. 2- attitude and subjective norms have a direct relationship with tax compliance intention. 3- Perceived behavioral control has no effect on tax compliance intention. 4- Compliance intention has a direct relationship with tax compliance behavior. 5- The perception of corruption with its negative and unfavorable effect on the attitude and subjective norms of taxpayers leads to a decrease in the level of willingness and behavior of taxpayers to comply with taxes. The commitment of political leaders in eradicating corruption, strengthening transparency and organizing agents can reduce corrupt behaviors, improve social commitment and taxpayers' compliance. Manuscript profile
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  11 - Major challenges and obstacles facing the collection of taxes from the perspective of tax auditors in the Zanjan province
  Samad Nasiri Amir Najafi
  In this study is unlikely to challenge the basic levy in the tax administration tax auditor identified and analyzed from the perspective of the province and also examines the impact of the implementation of the self-reported use tax on the collection of taxes in the Sta More

  In this study is unlikely to challenge the basic levy in the tax administration tax auditor identified and analyzed from the perspective of the province and also examines the impact of the implementation of the self-reported use tax on the collection of taxes in the State Tax Office Zanjan in view of the tax experts (tax auditor) were evaluated and positive and negative results obtained from the study and presented. This study was descriptive research, exploration and survey is. Since the results of this research can be practically used, an applied research studies. A total of 66 tax auditors in the province through the Cochran were selected as sample. To collect information with the reliability and validity of the questionnaire were used. Using a single-sample T-test to test the hypothesis about the population mean and Friedman test was used to rank hypotheses. The results show that the tax culture of distrust payers, the lack of accurate financial expertise in various fields and self-reported major challenges facing the tax, including tax collection in the province of Zanjan. Increase tax collection by factors such as trust leads to the tax system, tax cuts processing time, reducing the taxpayer and the tax agency, as well as the consent of the taxpayer there is a significant relationship Manuscript profile
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  12 - Associated factors about Treatment regime Compliance and correlation with Health beliefs and Knowledge in Woman patients with Chronic Heart Failure
  Nayele Ezzati
  Introduction: Heart failure as one of the most common chronic disease in the world imposes high costs on health system. Promotion of treatment regimen compliance is more effective factor in order to prevent heart failure and increase the survival of patients. This study More

  Introduction: Heart failure as one of the most common chronic disease in the world imposes high costs on health system. Promotion of treatment regimen compliance is more effective factor in order to prevent heart failure and increase the survival of patients. This study was conducted to determine heart failure compliance with treatment regimen and related factors contains health belief and knowledge.Methods: This study was a descriptive – analytic study that 250 women patients with chronic heart failure completed the questionnaire, that was included 4 sections of demographic and clinical variables, revised heart failure compliance, heart failure knowledge scale and heart failure belief scale. Data analyses were performed using descriptive and analytical statistical methods, independent t test, ANOVA, chi-2, Pearson correlation coefficient tests, and logistic regression by the software SPSS version 22.Results: The most of patients had mean level compliance from their treatment regime and good knowledge about their illness. There was a significant relationship between patients, s belief and compliance advantages and disadvantages. The results showed significant relationship between some demographic characteristics and treatment regime.Conclusion: In this research, compliance with medication, sodium restriction, physician visit were high.  The most of patients had a little knowledge about their illness self-care. Emphasis in self-care methods such as daily weighting, the kinds of self-controlling in order to prevent worsening signs and symptoms of heart failure is particularly important.    Manuscript profile
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  13 - The Condition for Adjustment of Compliance in Permanent Marriage on the Basis of Wisdom - A Way for Women's Social Participation
  ZAHRA TARAHOMI alireza saberyan Maryam Aqai Bejestani
  Marriage as one of the most important Islamic contracts has an important place in the regulation of family relations and social activities. Accordingly, in addition to being organized on the basis of religious and religious rules, the marriage covenant is subject to rat More

  Marriage as one of the most important Islamic contracts has an important place in the regulation of family relations and social activities. Accordingly, in addition to being organized on the basis of religious and religious rules, the marriage covenant is subject to rational conditions that in turn preserve the dignity and status of women and their presence in various social arenas. There are various views on obedience and non-obedience of the marriage contract, some of whom believe that obedience is the essence of marriage and that some do not regard obedience as the essence of marriage. According to the recent assumption, more freedom has been conceived for women, thereby providing insights into the possibility of greater participation of women on the basis of the modification of obedience to the wife. The present study also examines the question of what rational basis for adhering to a marriage contract and how can it promote women's presence in the social realm? The hypothesis is that general obedience in turn can facilitate women's presence in the social arena. At the same time, the social presence of women on the basis of general obedience must be such that it does not interfere with her duties and status in the family. Manuscript profile
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  14 - Commitment Independence of Goods Compliance with Pledge from Commitment to Deliver Based on International Convention of Exchange of Goods (Vienna 1980) and Imamiyeh Jurisprudence
  mirghasem jafarzadeh fakhrollah molaei
  Non-conformity of the goods with the contract is one of the major claims set forth in the International Arbitration Courts. Vienna 1980 International Convention of selling goods has paid attention to it to stabilize and prevent disruption of commercial contracts and has More

  Non-conformity of the goods with the contract is one of the major claims set forth in the International Arbitration Courts. Vienna 1980 International Convention of selling goods has paid attention to it to stabilize and prevent disruption of commercial contracts and has separated obligation of compliance of goods with pledge from the obligation of delivery as a uniform global rule to comprehensively support the two parties, specially the buyer. That is, the contract is revocable merely on abuse of delivery. But in case of violation of the commitment to compliance, the buyer has no right to terminate and can require the seller to modify or replace the goods with the items set forth in the contract. This separation can be inferred through considering materials 31 and 35 of the Convention. This research addresses the necessity of the separation and its practical uses and then compares it with the views of Imamiah jurisprudents. The separation plan of compliance obligations from the commitment to deliver has been the focus of attention by jurisprudents as “the qualities and conditions of the Contract Law” around which different opinions have been expressed. Imam Khomeini, among other jurisprudents, explicitly recognizes the independence of the requirements of the contract law from the contract itself. On the other hand, although most jurisprudents believe in the inseparability of the requirements of the contract law and the contract, the vast majority of them believe in the separation and segregation based on the rulings on either one and consider the commitment to contract law requirements as compulsory. Manuscript profile
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  15 - Effects of Wife’s Psychiatric Disorders upon Alimony
  zeynab mashhoudi hassan abdeian seyyed mohammad mehdi ahmadi alireza asgari
  Wife’s insanity should be separated from other mental disorders in the discussion of family relationships. It is essential to distinguish incurable mental disorders from incurable ones, because the lack of such a distinction leads to the violation of dementia-affected More

  Wife’s insanity should be separated from other mental disorders in the discussion of family relationships. It is essential to distinguish incurable mental disorders from incurable ones, because the lack of such a distinction leads to the violation of dementia-affected wife’s rights. Thus, it is necessary to investigate the rights of such wives in receiving alimony from the perspective of jurisprudence. The present article examines the various forms of mental disorders and wife’s ability to obey her husband when he is aware of her condition. A dementia-affected wife is able to obey her husband and there are various ways to retain her rights. In case of curable mental disorders, she is able to obey her husband and nervous fits are only temporary. If, however, the wife does not obey deliberately she is not entitled to any alimony since she has the power to do so but she does not on purpose. In case of incurable mental disorders, the wife is unable to obey her husband due to the nature of such disorders, not due to Nushuz (marital discord) nevertheless, she is entitled to receive alimony although she cannot obey him. Manuscript profile
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  16 - Presenting the Model of Tax Compliance with the realization approach of Resistive Economy: The Role of Internal and Psychological Factors
  Seyyed Yaser Ebrahimian Jolodar Masoud Ahmadi Niloofar Imankhan
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  17 - Monitoring compatibility with land use planning of industries in Geospatial Information System (Case Stady: Citi of sari)
  Reza Lahmian
  Planning to predict the future and the future will help to some extent imaginable. In fact, the plan looks to the future and a bridge between where we are and where we want to go. Rshdsry and unbridled human population, uninterrupted operation of mining, logging and def More

  Planning to predict the future and the future will help to some extent imaginable. In fact, the plan looks to the future and a bridge between where we are and where we want to go. Rshdsry and unbridled human population, uninterrupted operation of mining, logging and deforestation, destruction of natural vegetation and pasture land, water and air pollution caused by industrial activities from the past to the present, the life cycle home common to all living creatures, the earth is in danger. One of the problems is increased abnormalities in industry and industrial activities Due to lack of effective factors in determining industrial capabilities, especially planning and Taking the necessary measures before the activities associated with it is. The present study also aims to plan and finding optimal locations for industrial activities carried out in the city of Sari. For this purpose, the powerful multi-criteria decision system and its integration with GIS is used. First, criteria and data layers with expert guidance as well as investigations were made in the past. The most important factor in environmental decision-making criteria were identified, weighing 0.7. Afterassigning weights to the criteria by AHP and its integration software environment Arc GIS10.3 final map was obtained. At the end of about 169 780 hectares of land, 17% of the entire city was identified with the interpretation fit perfectly Manuscript profile
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  18 - Evaluating Good Urban Governance for Iranian Cities (A Case Study of Ahvaz)
  Heydar Kazemi Bijan Rahmani
  Urban Management is a decisive factor for improving the life quality for people for which various approaches have been adopted so far. Good governance is the last approach in urban management which concentrates on participation, transparency, responsibility, law force, More

  Urban Management is a decisive factor for improving the life quality for people for which various approaches have been adopted so far. Good governance is the last approach in urban management which concentrates on participation, transparency, responsibility, law force, justifying and accountability in governing. This approach in urban management can produce the desired outputs for organizations and people. Municipality and Islamic council of Ahwaz which are the two important organizations in urban management in Ahwaz can use good governance approach in fulfilling their duties. In this article, the researchers use people’s judgment in a sample community about the performance of municipality and Islamic council to study how much compatibility exists between the performances of these public organizations with good governance principles. The researchers also use a questionnaire for collecting people’s judgment.The results of this survey showed that the average of citizens’ judgment about the consistency of municipal and city council performance with good governance values are 1.41 and 1.22. Respondents say that municipality and council performance in index of rule of law (with average 1.66) is low and in index of participation (with average 0.98) is very low. If we accept the respondents’ judgments about  municipality in districts of Ahwaz municipality in this study, judgments show that the performance of municipality management in district 3 with an average of 1.26 has low compatibility with good governance values and municipality management in district 1 with an average of 0.94 has very low compatibility. Generally, the performance of municipality and council in terms of compliance with the principles of good governance, (with average of judgment about 1.31) in a range of 4 values between bad and good, is weak.    Manuscript profile
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  19 - Assessing the effect of tax perception justice and trust in government on tax compliance
  Ehsan Sadeghi Mohammad Reza Razdar mahmood lari dasht bayaz
  The purpose of this study is to investigate the effect of the variables of perception of tax justice and trust in the government on tax compliance. Among the variables that influence the tax behavior of people specializing in accounting, the impact of the variables of p More

  The purpose of this study is to investigate the effect of the variables of perception of tax justice and trust in the government on tax compliance. Among the variables that influence the tax behavior of people specializing in accounting, the impact of the variables of perception of tax justice and trust in the government on tax compliance was investigated. Also, the statistical population of this research includes tax specialists working in the tax office of Khorasan Razavi province (460 people), based on the results of the Morgan table, 210 people were determined as a statistical sample (random sampling method). The experiment and data analysis were done in two ways: using correlation analysis, exploratory factor analysis and regression analysis, the findings obtained as a result of the analysis show that (1) there is a positive and statistically significant relationship between trust in the government and tax compliance through the perception of tax justice (mediation), (2) there is a statistically significant and positive relationship between trust in the government and tax compliance, and (3) there is a positive and statistically significant relationship between trust There is a government with a perception of tax justice. Also, the model was tested using structural equation analysis and by SMART-PLS2 software. Manuscript profile
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  20 - Citizens’ Educational Needs in an at-Risk Environment in Trinidad, West Indies
  Cherisse Oliver Wayne G. Ganpat Wendy-Ann P. Isaac
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  21 - Information and Communication Technologies (ICTs) Compliance of Extension Personnel Inimo State Agricultural Extension Service Delivery System of Nigeria
  Ibezim G. M. C Osondu C. K
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  22 - .
  ایدا زمانی غلامرضا معمارزاده طهران محمود البرزی کتایون پورمهدی
  In the current competitive environment, companies must focus on their capabilities and resources in order to gain competitive advantage and market positioning. Indeed, the competitiveness of manufacturing companies relies on the development of their competencies. In the More

  In the current competitive environment, companies must focus on their capabilities and resources in order to gain competitive advantage and market positioning. Indeed, the competitiveness of manufacturing companies relies on the development of their competencies. In the meantime, supply chain management is considered as a powerful tool for promoting company growth, reducing costs, facilitating distribution and increasing customer satisfaction. In this research, the quality of supply chain relationships, which include communications, collaboration, commitment, dependency, compliance, and trust. As one of the main processes of supply chain management, customer satisfaction is considered as an important criterion for measuring quality as a dependent variable of the research. The research method is descriptive-survey and of applied type. A questionnaire was used to collect data. And through Pearson's test, the relationship between the two variables was analyzed. Analysis of data from 30 suppliers of food industry companies showed that the next dimensions that are related to customer satisfaction is dependency communication. Finally, the management of the supply chain of the industry Textile has a direct relationship with customer satisfaction. Manuscript profile
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  23 - پایبندی به استاندارد جهانی GAP و سودآوری: مطالعة موردی کشاورزان خرده‌پای آنانانس در آکواپم در جنوب غنا
  Prince Annor
  در این مطالعه، به بررسی تأثیر برداشت کشاورزان خرده‌پای آناناس بر تبعیت آنها از استاندارد جهانی GAP، ارزیابی میزان پایبندی کشاورزان پایند به نیازمندی‌های استاندارد، و مقایسة متوسط سود مزرعه‌ای کشاورزان پایبند و غیرپایبند به استاندارد جهانی GAP در آکواپم در منطقة شهری جنو More

  در این مطالعه، به بررسی تأثیر برداشت کشاورزان خرده‌پای آناناس بر تبعیت آنها از استاندارد جهانی GAP، ارزیابی میزان پایبندی کشاورزان پایند به نیازمندی‌های استاندارد، و مقایسة متوسط سود مزرعه‌ای کشاورزان پایبند و غیرپایبند به استاندارد جهانی GAP در آکواپم در منطقة شهری جنوب غنا پرداختیم. برای این منظور از داده‌های مزرعه‌ای که از 150 کشاورز آناناس جمع‌آوری شده بودند، استفاده شد. این کشاورزان به صورت تصادفی انتخاب شدند. یافته‌های تحقیق نشان داد که برداشت کشاورزان پایبند به استاندارد جهانی GAP این بود که بازار برای محصولات گواهی‌شده مبلغ بالاتری را پرداخت می‌کند به همان شکلی که درمورد محصولات ارگانیک داریم. عوامل موثر بر عدم‌پایبندی کشاورزان به استاندارد جهانی GAP عبارتند بودند از هزینة بالای پایبندی به استاندارد، قیمت مزرعه‌ای غیررقابتی و عملکرد مزرعه‌ای پایین. هرچند متوسط سود مزرعه‌ای کشاورزان پایبند (64/9083 سدی غنا) بیش از کشاورزان غیرپایبند (62/8893 سدی غنا) بود، اما این اختلاف معنی‌دار نبود. ازجمله پیشنهادات این مطالعه این بود که دولت غنا و بخش خصوصی باید به صورت هماهنگ روی ایجاد مؤسسه ملی مبادلة کالایی کار کند تا این موسسه سیستم بازاریابی شفاف و کارآمدی برای کالاهای کشاورزی اصلی غنا ایجاد بکند. Manuscript profile
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  24 - Determinants of Smallholder Farmers' Access to Agricultural Extension Channels and their Effects on Awareness and Compliance with Good Agricultural Practices in Kenya
  James Mwangi Preston Chitere James Kariuki
  Although it is mandatory for smallholder farmers to comply with Good Agricultural Practices (GAPs) to participate in French bean farming for export, they lack uniformity in their farming practices. Available literature doesn't show whether farmers’ compliance with More

  Although it is mandatory for smallholder farmers to comply with Good Agricultural Practices (GAPs) to participate in French bean farming for export, they lack uniformity in their farming practices. Available literature doesn't show whether farmers’ compliance with GAPs is affected by their choices of extension channels and their social status characteristics. A field survey was conducted among 115 farmers who were sampled systematically, and the data was collected by the use of questionnaires. The data were analyzed descriptively and by Chi-square, Pearson's correlation, and regression models to establish the association between social status characteristics of farmers versus extension channels accessed, and its influence on awareness and compliance with GAPs. The study found that farmers' level of access to extension channels had a significant influence on their level of awareness and compliance with GAPs. Field extension workers were the most effective channel of extension. Moreover, gender, asset scores, farm acreage under French beans and income from the sale of French beans were among the social characteristics with significant influence on the type and number of extension channels accessed by smallholder farmers. This study recommends that the dissemination of agricultural innovation messages to smallholder farmers should be guided by studying their social characteristics and paying attention to women and resource-poor farmers. innovation messages should be tailored along available channels of extension to enhance access by a diverse calibre of farmers. Manuscript profile
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  25 - Assessing Tax Evasion Methods in Free-Trade Zones
  javad ghanbari nejad mehdi salehi ahmad pifeh
  10.30495/ecomag.2024.1998503.1081
  AbstractPurpose: This paper aims to assess different tax evasion methods in the free-trade zones of Iran. In other words, this paper seeks to answer the question of “whether the cultural, economic, and political factors, tax compliance, tax evasion, and tax rates More

  AbstractPurpose: This paper aims to assess different tax evasion methods in the free-trade zones of Iran. In other words, this paper seeks to answer the question of “whether the cultural, economic, and political factors, tax compliance, tax evasion, and tax rates (tax fairness) can cause tax evasion in free trade zones of Iran or not”.Design/methodology/approach: The study method is practical in terms of the objective and descriptive survey based on the method. The study's statistical population comprises all employees and experts of the customs office and Tax Affairs Administration of the free-trade zones, including 480 employees of the tax administration and 400 employees of the customs office using the Cochran Sampling method as the sample of the study. This paper uses the PLS tests to assess the effect of independent variables on the dependent ones.Findings: The study results show that the cultural, economic, and political factors, tax compliance, tax evasion, and tax rates (tax fairness) have a positive and significant effect on tax evasion and tax avoidance in the free-trade zones of Iran.Originality/value: Since no study has been carried out so far on different tax evasion methods in the free-trade zones of Iran, results can provide users with helpful information and contribute to the development of science and knowledge. Practitioners can give beneficial information since this paper was carried out in Iran with peculiar political-economic conditions (severe economic sanctions, highly intensive inflation, and eight years of imposed war). Manuscript profile
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  26 - اندازه گیری تنش های باقیمانده در Quenched Cylinder با روش Slitting
  ح. محمودی س. حیدریان ک. بهنام
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  27 - Regulations governing banking sanctions in the light of international law
  zabiholah Porjan Abad ali zare mohsen mohebi saber niyavarani
  10.30495/alr.2022.1936235.2122
  Field and Aims: One of the tools to guarantee the implementation of general international law is sanctions against countries, which were placed in the hands of the United Nations Security Council based on the United Nations Charter, so that according to it, it can deal More

  Field and Aims: One of the tools to guarantee the implementation of general international law is sanctions against countries, which were placed in the hands of the United Nations Security Council based on the United Nations Charter, so that according to it, it can deal with international crises that threaten global peace and security. to manage The sanctions of the Security Council against Iran are derived from the seventh chapter of the United Nations Charter, which talks about "threats or violations of peace in the world". One of the targets of these sanctions are the banks, and in this article we will discuss the international regulations governing their sanctions.Method: This research was carried out in terms of practical purpose and in terms of gathering information in a documentary way and through the study of valid laws and sources, and the obtained information was analyzed in a descriptive-analytical manner.Findings and Conclusions: The Council of Ministers of the European Union has so far approved various and numerous sanctions against Iranian banks in the form of independent resolutions. EU sanctions require all member countries to comply with them, and the cancellation of sanctions is done by the Council of Ministers of the European Union by approving a plan in this council. In fact, the government of the United States of America and the European Union with this action; It has violated the treaty obligations, the rules related to the international responsibility of the governments and the specific obligations of the US government not to interfere in the internal affairs of Iran, and the European Union also violated the resolutions of the Security Council as well as articles 24 and 25 of the United Nations Charter and Even articles 53 and 103 of the charter (without the permission of the Security Council) sanction the Islamic Republic of Iran, and even these cases are in conflict with article 59 of the plan of international responsibility of governments, which were among the reasons for conducting this research. Manuscript profile
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  28 - Presenting a model to improve tax compliance based on foundation data
  mahdi khadri Habib Piri Reza sotudeh
  10.30495/fed.2024.1968309.2800
  In terms of the basic practical purpose, in terms of nature, survey research and in terms of paradigm, combined-exploratory research, sampling in the qualitative part of the research was done in a purposeful way and in the quantitative part in a stratified random manner More

  In terms of the basic practical purpose, in terms of nature, survey research and in terms of paradigm, combined-exploratory research, sampling in the qualitative part of the research was done in a purposeful way and in the quantitative part in a stratified random manner. . In the qualitative phase, the interviews with 15 people, academic and tax experts who have at least a master's degree or have been working in the tax field for 15 years, continued until theoretical saturation was reached, and the samples of the quantitative part were based on Cochran's formula was chosen. The research tool in the qualitative part was a semi-structured exploratory interview, and in the quantitative part, a researcher-made questionnaire was used to evaluate the improvement of tax compliance, which was designed based on the codes obtained in the qualitative stage. In the qualitative part, the interviews were analyzed using the foundation's data analysis method. The validity and reliability of the components were examined and the Cronbach's alpha of all the above components was 0.7 and during that; The most important components of improving tax compliance were measured. In the quantitative part, the accuracy of the research model was confirmed through the method of structural equations using Amos software, and it was found that the selection of concepts, dimensions and indicators was of high accuracy and could provide a suitable framework for the preparation of the document. provide the prospect of improving tax compliance. Manuscript profile
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  29 - Compliance risk assessment by modeling the documents of the International Organization for Standardization and the guidelines of the Tradeway Commission (Case study of one of the operating banks)
  donya hajishahverdi Gholam Reza Zomorodian
  Compliance can be defined as the compatibility of performance with the tasks of compliance with the activity supervisor and the risk of compliance as a possibility of non-fulfillment of these tasks. The occurrence of this risk can lead to the imposition of various crime More

  Compliance can be defined as the compatibility of performance with the tasks of compliance with the activity supervisor and the risk of compliance as a possibility of non-fulfillment of these tasks. The occurrence of this risk can lead to the imposition of various crimes, legal and regulatory penalties, financial losses or damage to the good reputation of organizations and, consequently, attract the attention of competent institutions. In the present study, the risks of observing one of the operating banks of the country were identified by modeling the documents of the International Organization for Standardization (ISO) and the guidelines of the Trade waynCommission and using structured interviews, surveys, checklists and obtaining expert opinions. Then, according to the experts and using the business impact analysis method, the importance (impact) of the factors and the probability of occurrence of each factor were determined and the relevant risk matrix was drawn and items with significant importance on risk management were identified in four areas. Finally, solutions were proposed to deal with the identified risks. Manuscript profile
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  30 - Investigating the Effects of Tax Incentives on Tax Compliance and Business Outcomes of Taxpayers Using Agent-based Modeling Approach
  Foroogh Moezzi Mohammadali Keramati Mohammad Ebrahim Mohammadpour Zarandi
  Taxation is one of the main incomes of the government, and the government uses tax incentives as a key tool to improve tax compliance among taxpayers. This study aimed to understand the effects of tax incentives on tax compliance and business outcomes of taxpayers. Cons More

  Taxation is one of the main incomes of the government, and the government uses tax incentives as a key tool to improve tax compliance among taxpayers. This study aimed to understand the effects of tax incentives on tax compliance and business outcomes of taxpayers. Considering its purpose, this study is an applied research, and regarding its data collecting method, both field and secondary research methods have been used. In secondary research, we used books, national journals, and relevant articles form national and international databases, while in field research we used direct observations and interviews. Using various methods and tools for collecting the data, we investigated the agents, their interactions with each other and with the environment, and at the end, we analyzed the collected data using AnyLogic software, and the three hypotheses of the article were investigated. The results indicate that the tax incentives for any taxpayer can decrease the corresponding tax perception, which leads to tax compliance and change in the profitability and costs. Manuscript profile
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  31 - بررسی پارامترهای مؤثر در تعیین تنش های پسماند در صفحات فلزی و چندلایه‌های کامپوزیتی با روش شیارزنی
  محمود مهرداد شکریه سعید اکبری رکن‌آبادی
  روش شیارزنی یکی از روش­های پرکاربرد در اندازه­گیری تنش­های پسماند است که طی آن شیاری در چند مرحله در قطعه مورد نظر ایجاد  شده و کرنش­های آزاد شده در هر مرحله به وسیله کرنش­سنج ثبت می­شود. ارتباط بین کرنش­های ثبت شده و تنش­های پسماند More

  روش شیارزنی یکی از روش­های پرکاربرد در اندازه­گیری تنش­های پسماند است که طی آن شیاری در چند مرحله در قطعه مورد نظر ایجاد  شده و کرنش­های آزاد شده در هر مرحله به وسیله کرنش­سنج ثبت می­شود. ارتباط بین کرنش­های ثبت شده و تنش­های پسماند به وسیله ماتریس ضرایب نرمی صورت می­گیرد. در این تحقیق به کمک روش اجزای محدود، پارامترهای مؤثر در محاسبه مقادیر ضرایب نرمی برای صفحات فلزی ایزوتروپیک و همچنین چند لایه­های کامپوزیتی بررسی شده است. در ابتدا فرایند شبیه‌سازی برای صفحات ایزوتروپیک به‌صورت دو و سه بعدی انجام گرفته است. نتایج به‌دست آمده بیانگر تطابق کامل نتایج دو مدل است. برای محاسبه ضرایب نرمی نیاز به محاسبه کرنش متوسط در محل کرنش­سنج است. برای این کار از روش­های مبتنی بر کرنش و مبتنی بر جابه‌جایی استفاده شده است. همچنین با مقایسه ترک و شیار، تأثیر عرض شیار بر ضرایب نرمی بررسی شده است. سپس میزان کرنش ثبت شده توسط کرنش‌سنج‌های با  طول اندازه‌گیرهای مختلف مقایسه و مشخص شد با استفاده از کرنش‌سنج­های با طول اندازه‌گیر کمتر، میزان کرنش ثبت شده افزایش یافته و در نتیجه خطای اندازه­گیری کاهش می‌یابد. در نهایت با استفاده از مدل سه­بعدی ارائه شده ضرایب نرمی برای دو چندلایه­ای کامپوزیتی کربن- اپوکسی و شیشه- اپوکسی تعیین شده­اند. Manuscript profile
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  32 - Turkey’s Compliance with European Union Energy Rules and Policies
  Hosein Mofidi Ahmadi
  This paper aims to investigate Turkey’s compliance with European Union energy rules and policies.  European Union encourages and reinforces member states and candidate countries to compliance with its rules and policies by normative and monitoring structures. More

  This paper aims to investigate Turkey’s compliance with European Union energy rules and policies.  European Union encourages and reinforces member states and candidate countries to compliance with its rules and policies by normative and monitoring structures. Because of European Union’s sensitive situation in energy sector, candidate countries compliance with EU energy policies, is one of the most important requirements for the country’s accession to the Europe Union. It seems that Turkey in its accession process, have been significant advances in compliance with EU rules and policies in the sectors of energy supply security; internal market; energy efficiency; renewable energy sources and transnational networks. To test this hypothesis, the author tries to utilize Compliance literature and investigate the Turkey’s compliance with European Union energy rules and policies from the perspective of annual progress reports of EU and focus on different sectors of the country’s energy. Manuscript profile