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    • List of Articles Conflict of Interest

      • Open Access Article

        1 - Investigating the Role of Social Banking in Managing the Financial Conflict of Interest between the Banking System and the Manufacturing Sector
        mohamad amiri abas asadi zohreh amiri vahid shahabi Leila Asadi amir razjoo
      • Open Access Article

        2 - The role of the prohibition of detriment rule in preventing conflicts of interest in implementaion of environmental protection laws
        hossein shahbeik Mohammad Javad Heidari Mohammad nazari ferdoseih
        According to most of environmental experts, the main reason for the Enviromental crisis is due to some legal defects that cause conflicts of interest in implementation of environmental laws and regulations. Meanwhile, in the light of the provisions of Article 2 of the L More
        According to most of environmental experts, the main reason for the Enviromental crisis is due to some legal defects that cause conflicts of interest in implementation of environmental laws and regulations. Meanwhile, in the light of the provisions of Article 2 of the Law on Environmental Protection, some governmental agencies which are in charge of the environmental protection are one of the main parties to this conflict. The solution to this problem can be reached through reviewing the provisions of Article 2 which has delegated the legal structure and status of the most important custodian of environment, The High Council of Environmental Protection, to an Intra-Departmental and Inter-Ministerial Administrative Council. In this context, some governmental agencies have preferred the interests of the ministry over the environmental interests of the country, whose decisions and approvals in the field of environment are drawn within the framework of the government's short-term economic interests, and in practice, environmental laws and regulations are overshadowed by these interests. Based on the rule of Prohibition of Detriment the position of this council should be upgraded from the Administrative Council within the branch to an inter-force (between Executive, Legislative, and Judiciary Forces) and governing council. This can be an effective step in resolving conflicts of interest and in implementing environmental laws and regulations. Manuscript profile
      • Open Access Article

        3 - Related-Party Transactions and Financial Statement Comparability: An Empirical Study of the Conflict of Interest Hypothesis
        Khadijeh Najafian Mehdi Safari Gerayli
        According to the conflict of interest hypothesis, directors take advantage of related-party transactions for their personal benefits so that companies with related-party transactions present less comparable financial information to mask the adverse effects of such trans More
        According to the conflict of interest hypothesis, directors take advantage of related-party transactions for their personal benefits so that companies with related-party transactions present less comparable financial information to mask the adverse effects of such transactions and thus prevent stakeholders from recognizing them. Given this argument, this study aims at exploring the effect of related-party transactions on the comparability of financial statements. To do so, a sample of 86 firms listed in Tehran Stock Exchange during the years 2012-2016 were selected and then tested using multivariate regression model based on panel data. In accordance with the conflict of interest hypothesis, the results revealed that related-party transactions lead to a fall in financial information comparability. The findings of the study not only fill the research gap in the field, but also benefit investors, stock exchange and other stakeholders in decision making process Manuscript profile
      • Open Access Article

        4 - Recognizing and prioritizing conflict of interest in Islamic Republic of Iran Organization of Broadcasting
        Ali Damavandi kenari
        The issue of conflict of interest is at the root of corruption and inefficiency.Given the importance of conflict of interest management in the efficiency and prevention of corruption on the one hand, as well as the important position of IRIB as a pervasive media in the More
        The issue of conflict of interest is at the root of corruption and inefficiency.Given the importance of conflict of interest management in the efficiency and prevention of corruption on the one hand, as well as the important position of IRIB as a pervasive media in the country, on the other hand, the importance of identifying conflicts of interest in the organization in order to structure it more effectively. Makes it necessary. Accordingly, the study was conducted through the study of some documents and interviews with about 20 university experts and professors and a survey with the statistical population of 120 Broadcasting experts and media researchers. The recognized items in the research are: conflict of incomes with duties, conflict of duty with duty, observer and order alliance, executor and lawmaker alliance, simultaneous employment, revolving door, and gift acceptance. According to Fridman testing method, simultaneous and revolving door ranked first while conflict of duty with duty ranked last. In addition, some approaches to deal with the mentioned items are suggested in the research Manuscript profile
      • Open Access Article

        5 - Explanation of the Possibilities and Tools of Mass Media on the Formation of Good Governance in Developing Societies (with Emphasis on Global Experiences)
        Ali Damavandi Kenari Seyed Ali Tabatabaiepanah Sousan Safaverdi
        The issue of conflict of interest is at the root of corruption and inefficiency. Given the importance of conflict of interest management in the efficiency and prevention of corruption on the one hand, as well as the important position of IRIB as a pervasive media in the More
        The issue of conflict of interest is at the root of corruption and inefficiency. Given the importance of conflict of interest management in the efficiency and prevention of corruption on the one hand, as well as the important position of IRIB as a pervasive media in the country, on the other hand, the importance of identifying conflicts of interest in the organization in order to structure it more effectively. Makes it necessary. Accordingly, the study was conducted through the study of some documents and interviews with about 20 university experts and professors and a survey with the statistical population of 120 Broadcasting experts and media researchers. The recognized items in the research are: conflict of incomes with duties, conflict of duty with duty, observer and order alliance, executor and lawmaker alliance, simultaneous employment, revolving door, and gift acceptance. According to Fridman testing method, simultaneous and revolving door ranked first while conflict of duty with duty ranked last. In addition, some approaches to deal with the mentioned items are suggested in the research. Manuscript profile
      • Open Access Article

        6 - Comparison of the Effectiveness of Paradoxical Timetable Therapy and Cognitive Behavioral Therapy on Reducing Symptoms in Women with Generalized Anxiety Disorder
        Faezeh Peimanpak Mahsima Pourshahriari Abbas Abdollahi
        Purpose:  In respect of diagnosis and therapy, generalized anxiety disorder is one of the most frequent anxiety disorders, as well as one of the most difficult and resistant. Cognitive-behavioral therapy is one of the most frequent therapies for this disorder. The More
        Purpose:  In respect of diagnosis and therapy, generalized anxiety disorder is one of the most frequent anxiety disorders, as well as one of the most difficult and resistant. Cognitive-behavioral therapy is one of the most frequent therapies for this disorder. The aim of this study was to examine the efficacy of paradoxical timetable treatment and cognitive-behavioral therapy in treating women with generalized anxiety disorder.Method: In this study, the single-case experimental Was used used. The population of the present research included women with generalized anxiety disorder who referred to the Sadra Clinic and had an active case in the summer and autumn of 2021. Among these, three patients received paradoxical timetable therapy, and three patients received cognitive-behavioral therapy. The sample of this research selected through convenience sampling.Generalized anxiety disorder scale-7 items used for collecting data. Chart analysis, reliable change index, clinical significance and Improvement percentage of paradoxical time table was used for data analysis. Data were analyzed using SPSS-26 software.Findings: The results showed that both paradoxical timetable treatment and cognitive-behavioral therapy were effective in reducing the symptoms of generalized anxiety disorder. Comparing the two treatment methods according to the obtained results and comparing the percentage of paradoxical timetable treatment subjects, the improvement rate for the three subjects in this method is 71%, 79% and 71% and the recovery percentage of cognitive-behavioral therapy subjects for the three subjects is 44%, 52% and 48%, also the percentage of total improvement in paradoxical timetable treatment in three patients is on average 74% and the percentage of total improvement in cognitive-behavioral therapy in three patients is 48%. According to the findings of the study, treatment of paradoxical timetable is an acceptable and quick method to decrease the symptoms of generalized anxiety, and can be used as a recommended treatment. Manuscript profile
      • Open Access Article

        7 - Explaining the concept of social happiness in public spaces Case Study: Tabriz city
        Sevda Mohammadi Delband Arash. Saghafi Asl. Dariush Sattarzadeh Mahsa Faramarzi Asl
        Growth, vitality and mental vitality of man has always been the focus of researchers and scholars due to the significant effect it has on all aspects of human personality and how different behaviors appear in him. Today's citizens of the cities of the world do not feel More
        Growth, vitality and mental vitality of man has always been the focus of researchers and scholars due to the significant effect it has on all aspects of human personality and how different behaviors appear in him. Today's citizens of the cities of the world do not feel happy despite having urban amenities and facilities, and the aggravation of social anomalies is the product of adverse environmental conditions, spatial disorder and psychological pressures caused by the improper design of urban spaces. In order to achieve a favorable, healthy and happy atmosphere in cities, we need to observe certain principles and standards in the design of cities to achieve a happy city. This research is based on a quantitative method and aims to explain the concept of social happiness in urban public spaces. In order to meet this goal, it was emphasized in the theoretical foundations section that in general, happiness and urban public spaces affect each other. The research findings indicate that based on the results obtained from statistical studies, all the conceptual variables of the research, including the dimensions of the quality of urban public spaces, physical-ecological dimensions, perceptual-semantic dimensions, cultural-economic dimensions, social dimensions, and mental dimensions, political-management dimensions, individual-personality dimensions have a significant relationship with the concept of social happiness and vitality. From the point of view of the citizens, the quality of the urban space is the most important dimension, which has a more important role in promoting the happiness and social vitality of the citizens and plays the most impact on the happiness of the citizens, and should be prioritized in planning related to urban space. Manuscript profile
      • Open Access Article

        8 - Foundations of Conflict of Interest in the Policy and Structure of Higher Education in Iran after the Islamic Revolution
        alireza hamzeh siah bill Mojtaba moazzaim Ismail Kavousi Rashid Zolfgari Zafarani
           Analysis and understanding of conflict of interest in the policy and structure of higher education of the Islamic Republic of Iran with the focus on the Ministry of Science, Research and Technology as one of the 19 ministries of the Iranian government and r More
           Analysis and understanding of conflict of interest in the policy and structure of higher education of the Islamic Republic of Iran with the focus on the Ministry of Science, Research and Technology as one of the 19 ministries of the Iranian government and responsible for integrating administrative affairs, policy, science, research and technology Is possible. The Ministry of Science, Research and Technology, as a super-organization, has diverse departments in the field of decision-making and implementation, which include situations of conflict of interest. In the present descriptive-analytical research and in response to the foundations of conflict of interest in the structure of higher education in the Islamic Republic of Iran, it is hypothesized that conflict of interest in the field of higher education in Iran is often the result of rules and regulations that govern university members and faculty. The results and findings of the present study emphasize that conflicts of interest in the field of higher education can reduce the quality of education, create all kinds of scientific frauds and make issues such as money and income superior to knowledge. Manuscript profile
      • Open Access Article

        9 - paradigmatic model of organizing the periphery of Kerman city
        Azade Mosavi
        The current research was conducted with the aim of providing a paradigmatic model of organizing the outskirts of Kerman. In terms of the objective, the present research is applied in terms of the qualitative method of the grand theory type (Strauss and Corbin). The targ More
        The current research was conducted with the aim of providing a paradigmatic model of organizing the outskirts of Kerman. In terms of the objective, the present research is applied in terms of the qualitative method of the grand theory type (Strauss and Corbin). The target community in this study was the people responsible for the organization of the outskirts of Kerman city, and conceptual saturation was achieved with a sample size of 18 people. The purposeful sampling method and research tool in this research is semi-structured interview. Reliability was obtained with the intra-subject agreement method of 0.78 and the face validity of the interview text was confirmed by experts. The findings include 56 categories in open coding and 45 categories of central coding and 5 categories of selective coding. The results showed that the method of organizing the outskirts of the city currently includes destruction; Discharge; Improvements (limited to inadequate measures) have been implemented, but these measures have not been effective. The strategies for organizing the edge of the city suggested by the experts include the implementation of the green belt plan of Kerman city; elimination of the conflict of interest of the organs; improvement along with the empowerment and participation of marginalized people; using experts in the implementation of projects; Determining the rules of organization and the necessity of their implementation; Placing the property is subject to possession. Manuscript profile
      • Open Access Article

        10 - Canadian government,s policy in the field of conflict of interest; A case study of the 2016-2023 period in the Justin Trudeau government
        Farahnaz Ajori seyed esmaeil hosseinigoli
        Conflict of interest is the conflict between the duties and responsibilities of a person in relation to the process of examining the private, professional, commercial or public interests of that person. Managing conflict of interest is one of the methods of preventing c More
        Conflict of interest is the conflict between the duties and responsibilities of a person in relation to the process of examining the private, professional, commercial or public interests of that person. Managing conflict of interest is one of the methods of preventing corruption, increasing transparency, efficiency, accountability and public trust in the government. The conflict between personal interests and public interests is something that most government officials face; Therefore, it must be properly managed, otherwise it can lead to corruption. The purpose of this research is to investigate the policy of the Canadian government in the field of conflict of interest, which has been studied in the period of 2016-2023 in the government of Justin Trudeau. This research is descriptive-analytical in terms of research method, and in terms of the purpose of The type of research is applied and based on library research and review of documents and records. The review of the trends presented in the annual conflict of interest reports showed that, according to the policies adopted by Justin Trudeau's government in 2015, the codes and indicators presented in the studied time frame, the reduction of the conflict of interest in several sectors, including ethical norms, It has shown social and value that the performance of this structure has been well objectified in the performance of government officials. Manuscript profile
      • Open Access Article

        11 - The pattern of organizing the edge of Kerman city
        Amanolah Jamshidi Kamal Javanmard Mehrdad Navabakhsh
        The current research was conducted with the aim of presenting a paradigmatic model of organizing the outskirts of Kerman city. In terms of purpose, the present research is applied in terms of qualitative method of grounded theory type (Strauss and Corbin). The target co More
        The current research was conducted with the aim of presenting a paradigmatic model of organizing the outskirts of Kerman city. In terms of purpose, the present research is applied in terms of qualitative method of grounded theory type (Strauss and Corbin). The target community in this study was the organization officials of the outskirts of Kerman city, which reached conceptual saturation with a sample size of 18 people. The purposeful sampling method and research tool in this research is semi-structured interview. Reliability was obtained with the intra-subject agreement method of 0.78 and the face validity of the interview text was confirmed by experts. The findings include 56 categories in open coding and 45 categories of central coding and 5 categories of selective coding. The results showed that the way of organizing the edge of the city currently includes destruction; Discharge; Remediation (limited to inadequate measures) has been implemented; But these measures could not work. The strategies for organizing the edge of the city suggested by the experts include the implementation of the green belt plan of Kerman city; elimination of the conflict of interest of the organs; improvement with the empowerment and participation of marginalized people; The use of experts in the implementation of plans; Determining the rules of organization and the necessity of their implementation; Placing the property is subject to possession. Manuscript profile