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Open Access Article
1 - Check entrepreneurial capabilities in retirement, compared to women and men in Tehran
Azizolah Tajikesmaeili Zahra Zadehgholam سمیه تاجیک اسماعیلیThe entrepreneurial process includes all functions and actions that understand the opportunities and create a work environment suitable for achieving the associated opportunities. A format that is sometimes seen in communities, intellectual abilities and practical thoug MoreThe entrepreneurial process includes all functions and actions that understand the opportunities and create a work environment suitable for achieving the associated opportunities. A format that is sometimes seen in communities, intellectual abilities and practical thought to reduce the effects of aging people working in them. So retirement threshold to aging as well, some of the negative and with reduced functionality will be considered, while various studies indicate capability and potential in this age group are (1) an accurate understanding and the proper utilization of them can strengthen human capital and economic infrastructure to provide communities. Declining birth rates and rising life expectancy makes the elderly population in the coming years a growing part of the world's population.This survey and the number of retired women and men of the Tehran government agencies between the years 1385 to 1388 have been retired, has been implemented. The population of 61612 people, pensioners Tehran of 389 men and 136 women through questionnaires measuring personality traits (capabilities) Iranian entrepreneurs by Kordnaiej, Zali, Hooman Shams developed and validated, and the questionnaire to 40 decreased, the were studied. Improved reliability coefficient of 0.91 was obtained. Results showed that women and men are very close to some of the functionality of entrepreneurship. The average benefit women more than men and its dispersion capabilities in Total 0.11 lower, Manuscript profile -
Open Access Article
2 - Effect of Media and Press on Criminal Decisions of Judges and Enforcement of Judgments Based on Justice
Vahideh Tarzaminezhad Shahram JamshidiThe Judiciary and Justice Administration as authority dealing with litigations and complaints (against justice) of people and authority for dealing with people’s legal and criminal complaints and disputes has a very important position in Iranian legal system simil MoreThe Judiciary and Justice Administration as authority dealing with litigations and complaints (against justice) of people and authority for dealing with people’s legal and criminal complaints and disputes has a very important position in Iranian legal system similar to the most countries and benefitting from justly, independent proceeding system and competent justice along with criteria and norms of human rights for dealing with litigations will realize justly proceeding and judicial justice. For this purpose, main object of the judiciary is preserving the judicial independence and attention to legal fundamentals and principles in procedural law based on impartiality principle that sometimes faces problems as executor of justice for justifying its performance, actions, plans and programs as well as execution of judgments of accused, in media space-makings. In this connection, essentially, this question is propounded that “if media and press affects independence of the judiciary and enforcement of judgments based on justice?” For its prediction, data was collected based on descriptive-analytical method using library references as noting. Results indicated that damaging the judicial independence and judging in some cases is made by media space-makings. Manuscript profile -
Open Access Article
3 - Investigating the role of family in the relationship between some aspects of the principles of stewardship and stock trading
Ehsan Ghadrdan Khosro Faghani Makrani Parastoo Karimi NosratThe purpose of this study was to investigate the relationship between corporate governance mechanisms and stock liquidity in family firms accepted in Tehran Stock Exchange. For this purpose, a sample of 33 companies has been selected among the family companies admitted MoreThe purpose of this study was to investigate the relationship between corporate governance mechanisms and stock liquidity in family firms accepted in Tehran Stock Exchange. For this purpose, a sample of 33 companies has been selected among the family companies admitted to the Tehran Stock Exchange during the period of 2010-2016 (seven years). To test the hypotheses, the least squares (GLS) method has been used. The criteria used to measure corporate governance mechanisms are the independence of the board of directors and the concentration of ownership. And the stock trading turnover variable is used as a criterion for stock liquidity. The results of the research show that there is a positive and significant relationship between the percentage of non-executive directors and stock liquidity. That is, with the increase in the independence of the board, the turnover of stock exchanges also increases. Also, there is a negative and meaningful relationship between the concentration of ownership and stock liquidity. In other words, with the increase in the focus of family owners, turnover of stock transactions is also reduced. Manuscript profile -
Open Access Article
4 - Typology of Obese Patients’ Attitude to Life and Their Decision-Making Process for Bariatric Surgery
Tayyebeh Mirzaahmadi Tahmoures Shiri Abbas Ebadi Bahram Gadimi RezaAli Mohseni -
Open Access Article
5 - On the Relationship between Central Bank’s Independence and Inflation Rate in Iran
Mahmood Yahyazadehfar Heydar Mostakhdemin Hosseini Hooman Shababi Ali Asghar Mehrabi Alamdari -
Open Access Article
6 - Social Capital & Auditor's Independence: Professionalism Approach
javad bakhtiari zahra pourzamani Ramazanali royaeeToday, auditors have dignity and social status. Because the social duty of protecting their own owners and other stakeholders is against any misconduct and distortion by the managers. In order to avoid damaging the auditors' privilege, they are expected to be economical MoreToday, auditors have dignity and social status. Because the social duty of protecting their own owners and other stakeholders is against any misconduct and distortion by the managers. In order to avoid damaging the auditors' privilege, they are expected to be economically unsuccessful in their personal interest but always to respect the interests of the public, independence, integrity and righteousness. This research examines the relationship between social capital and the independence of the auditor. For this purpose, 249 questionnaires distribute and collect between auditors working in an audit organization and Institutions of Iranian Association of Certified Public Accountants randomly and the data obtained from them has been analyzed using the structural equation modeling. In this research independent variable is social capital and dependent variable is auditor's independence. The results of the research show that social capital has a positive impact on the independence of the auditor. This will promote and improve positive moral values. Since the main task of audit is assurance to users of financial statements, therefore, the higher the level of social capital of auditors, the greater this social component will affect the auditor's behavior in respect of independence and thus improve the quality of audit. This will improve the reputation of auditors and reduce the risk of legal actions against them, therefore, it will be a factor to the auditor's social legitimacy Manuscript profile -
Open Access Article
7 - Studying the relation between Corporate Governance Mechanisms on the Amount of Created Shareholders Value
قدرت اله طالب نیا نظام الدین رحیمیان مجتبی باقری نویرThis study is aimed to provide evidence on the relationship between the corporateGovernance mechanisms and the amount of created shareholders value. Independentvariables of the study are corporate Governance mechanisms, which are examinedfrom four aspects, including num MoreThis study is aimed to provide evidence on the relationship between the corporateGovernance mechanisms and the amount of created shareholders value. Independentvariables of the study are corporate Governance mechanisms, which are examinedfrom four aspects, including number of institutional investors, investment ratio ofinstitutional investors, independence of the members of the board of directors, and theratio of nonexecutive directorse. The dependent variable of the study is the createdshareholders value, which is measured based on the Pablo Fernandez Model. PabloFernandez believes that since book values are used in the calculation of the EconomicValue Added (EVA), the calculations lack a sufficient reliability and may result indecision makers’ mistakes. Pablo Fernandez proposed a model in which marketvalues of shares are used instead of book values. The control variable of the study isthe size of the company. In this study, the dependent variable is tested with a oneyearinterval in comparison with the independent variables. The statistical samplewas selected based on the systematic deletion and the application of limitations,resulting in the selection of 98 corporations listed in the Tehran Stock Exchange(TSE) during 2004-08 For testing the relation between independent and dependentvariable of the study, simple and multiple regression methods were used. Generally,the results of the study indicate that there is no significant relationship between thecorporate Governance mechanisms and the amount of created shareholders value. Manuscript profile -
Open Access Article
8 - The Impact of the level of earning management and audit fees an evidence from ISE
فاطمه داروغه حضرتی زهرا پهلوانAudit fees is one of the interesting issues of researchers. Different factors caneffect on audit fees, such as earnings management and board independence. Thefundamental question of this research is, whether there is a relation between earningsmanagement, board independ MoreAudit fees is one of the interesting issues of researchers. Different factors caneffect on audit fees, such as earnings management and board independence. Thefundamental question of this research is, whether there is a relation between earningsmanagement, board independence and audit fees concerning the level of firmprofitability? To this end, the required data were gathered from 57 firms whichaccepted in Tehran Stock Exchange (TSE) from 1382 to 1388. The statistical teqniqueused for examining the hypotheses were multiple regression, one-way ANOVAanalysis. 3 hypotheses were developed to investigate the relation between the level offirm profitability on the relation of earnings management and board independencewith audit fees and comparability of the audit fees in different firms with regard to thelevel of profitability. The results suggest, firms that have higher ratio of outsidedirectors pay lower audit fees. The results also indicate that the higher level ofprofitability, the higher the audit fees. Manuscript profile -
Open Access Article
9 - Investigation and Recognition of the Effective Factors of Application Continuous Auditing Based on Internal Auditing
Zohreh HajihaThis study investigated the effective factors on motivation of internal auditors to use of continuous auditing. Internal audit is one of the critical bases of control environment. Continuous auditing is designed to enable auditors to assessment in shorter period than th MoreThis study investigated the effective factors on motivation of internal auditors to use of continuous auditing. Internal audit is one of the critical bases of control environment. Continuous auditing is designed to enable auditors to assessment in shorter period than the previous and traditional model.Methodology of the research is survey, a standard questionnaire was used.The 151 questionnaires distributed and collected from the auditors and internal audit supervisors and managers and the random sampling method was used to fit. In four hypotheses of the research influences of effort expectancy, performance expectancy, facilitating conditions and the social influence impact on the motivation of internal auditors in the usage of continuous audit was examined.To analysis and process data structural equations were used. The results suggested there are significant relationship between all factors and motivation of the internal auditors in trying to use continuous auditing, except the effort expectancy. There is significant relationship between performance expectancy and motivation of the internal auditors to use of continuous positive and significant relationship.There is a significant negative relationship between facilitating conditions and motivation of the auditors to use of continuous internal audit and between social influence and motivation of internal auditors to use continuous auditing is a significant positive relationship. Manuscript profile -
Open Access Article
10 - Structural Modeling of Independence Factors of Separatist Regions and Their Impact on Promotion of Movements
Delshad khezri zahra pishghahi Ezzatolla EzzatiAbstract The world’s political map has under gone many changes since 1648 when, under the Treaty of Westphalia, great European powers officially recognized each state’s sovereignty over its own territory. In the twenty-first century, geopolitical thoughts an MoreAbstract The world’s political map has under gone many changes since 1648 when, under the Treaty of Westphalia, great European powers officially recognized each state’s sovereignty over its own territory. In the twenty-first century, geopolitical thoughts and developments will be centered around ethnicities and nationalities, as we are already witnessing the growth of independence-seeking movements in separatist regions of different geopolitical areas. The present study aimed to investigate and propose an operational model for the factors influencing the independence of separatist regions and its impact on self-awareness and the rise of separatist movements. The present research was a descriptive-analytical survey in which the data were collected through desk and field studies and then were analyzed using path analysis in LISREL. The results showed that political 80/48, military-security 78/34, and territorial factors 74/62, geo-economics 60/07, geopolitics 55/12, geoculture 50/76, and hydro-politics 47/38, respectively, had the most significant relationship with the independence of separatist regions. There was also a significant relationship between the independence of such regions and self-awareness and the rise of separatist movements.The results of model fit indices, indicated that the proposed model was well fitted with the sample data and was closely related to theoretical assumptions. Manuscript profile -
Open Access Article
11 - Investigating specific cases on the balance sheet approach of financing from the point of view of agency theory
Ehsan GhadrdanFinancing decisions are one of the decisions that managers of the economic unit make in order to maximize the wealth of shareholders. These types of decisions relate to the structure of capital, as well as the selection and selection of the best means of financing and i MoreFinancing decisions are one of the decisions that managers of the economic unit make in order to maximize the wealth of shareholders. These types of decisions relate to the structure of capital, as well as the selection and selection of the best means of financing and its composition. Therefore, the purpose of the research is to investigate the role of corporate governance mechanisms on the corporate finance balance sheet approach. The research method is quasi-experimental with post-event design, and 98 companies listed in Tehran Stock Exchange during the period 1391-1395 were investigated. To test the hypotheses, multivariate regression technique has been used by panel method. The results of the research showed that there is a positive and significant relationship between the concentration of ownership and the size of the board with the external financing; as the amount of ownership and the number of board members increases, financing from outside sources increases. However, there was no significant relationship between institutional investors and the independence of the board of directors with external financing, and these two variables did not affect the outsourcing of financial resources. Also, there is a meaningful relationship between institutional investors and the size of the board with the financing. In other words, the presence of this group of investors and the number of members of the board has been able to increase funding from the company's resources. However, no significant relationship was found between the ownership concentration and the independence of the board with internal financing. Manuscript profile -
Open Access Article
12 - From Iran to Ireland: A Study of Thomas Moore’s Lalah-Rookh in the Light of Edward Said’s Orientalism
Leila Jamali Samira ModaresLalah-Rookh(1817), Thomas Moore’s long narrative romance, is the story of a young princess’s journey and her affection for Feramorz, a young poet who relates various stories from Iran. Moore lives in the era of Napoleon’s sovereignty, Ge MoreLalah-Rookh(1817), Thomas Moore’s long narrative romance, is the story of a young princess’s journey and her affection for Feramorz, a young poet who relates various stories from Iran. Moore lives in the era of Napoleon’s sovereignty, George III’s domination, and the British colonization of Ireland. In his depiction of Persian history, literature, and religion, he tries to make them adaptable to his native society. This attempt can be investigated within the framework of Edward Said’s Orientalism. Scrutinizing orientalist writings of westerners the theory introduces new ways to study orientalist literary texts of 18th and 19th centuries. Manuscript profile -
Open Access Article
13 - Comparative Study on Homeland in Muthaffar Al-Nawab and Seyed Ashrafedin Hosseini ’s Poetries
Mahdi Ramshini Fariborz Hossein Janzadeh Sarasti Mohammad Shaygan MehrMuthaffar Al-Nawab and Seyed Ashrafedin Hosseini, nicknamed North Breeze (Nasim e Shomal), have patriotic and libertarian tendencies and enjoy almost the same tactics to support the homeland and fight against colonialism and tyranny. Both live in an age where the politi MoreMuthaffar Al-Nawab and Seyed Ashrafedin Hosseini, nicknamed North Breeze (Nasim e Shomal), have patriotic and libertarian tendencies and enjoy almost the same tactics to support the homeland and fight against colonialism and tyranny. Both live in an age where the political, social, and literary atmosphere of their countries are very similar. They consider literature as a means of enlightening society and apply it for this very purpose, and used poetry, music, and aesthetic elements to convey their message to their audiences. They both love their compatriots and have awareness, awakening, and responsibility. Each has his own worldview and thoughts, and the secret of their penetrating words is recognizing the literary taste of their compatriots and expressing the issues and problems of the masses. The two are constantly pursuing their ideal community; a society that is free from oppression and discrimination and encourages everyone to achieve it, and does not tolerate oppression and discrimination against human beings, and acts to eradicate it with their thoughts and pens. Manuscript profile -
Open Access Article
14 - Analysis and identification of verse linking methods in Hafez's lyric poems Using the theories of the last centuries Hafez's researchers
Zohreh Khalili Asghar Dadbeh Ahmad khiyali khatiniIn the feature of "connection" or "non-connection" in Hafez's lyric poems, there are two dominant and contradictory theories, "verse independence" and "continuity of meaning of verses".according to Shah Shoja's famous critique in Hafez's poems both theories has existed MoreIn the feature of "connection" or "non-connection" in Hafez's lyric poems, there are two dominant and contradictory theories, "verse independence" and "continuity of meaning of verses".according to Shah Shoja's famous critique in Hafez's poems both theories has existed in Hafez's living time and now, in our time these theories are in the center of attention for Hafez's researchers.The theory of the continuity of the verses of Hafez's lyric poems under the title of "logical sequence of verses" as opposed to the theory of "independence of verses" which by comparing Hafez's lyric poems to the surahs of the Qur'an and using the term "Pashan" in the group "Independence of verses", Offered many reasons to reject the "logical sequence of verses".In the last century, many Hafez's researchers have proposed theories in defense of "semantic coherence of verses", but the way each of them proposed to link Hafez's verses was different and sometimes contradictory to the other theories.In this research, while introducing and examining the views of Hafez's researchers in this field, an attempt has been made to identify and analyze their methods for connecting the poet's verses, because belief and commitment to "semantic continuity of verses" leads to better understanding and deeper knowledge in Hafez's poems.The statistical population of this research is the works of Hafez's researchers in the last century who have expertise on the "semantic continuity of verses" of Hafez's poem or have provided a way to connect Hafez verses. The sample size is all books, articles and sources that have been referred to in this research. the research method is descriptive-analytical and the theoretical framework, views and analyzes that believe in the semantic continuity of Hafez's verses. Manuscript profile -
Open Access Article
15 - Investigating the Role of the Board Structure on the Relationship between the Characteristics of the Audit Committee and the Quality of Financial Information
Shokrollah khajavi GholamReza Rezaei Mojtaba BageriThe purpose of this research is to study the relationship between audit committee characteristics and financial information quality for the companies listed in Tehran Stock Exchange (TSE). Furthermore, this research is to study the role of board structure on the relatio MoreThe purpose of this research is to study the relationship between audit committee characteristics and financial information quality for the companies listed in Tehran Stock Exchange (TSE). Furthermore, this research is to study the role of board structure on the relationship between audit committee characteristics and financial information quality. Hence, this research utilizes board independence, the board size, and duality as proxies for board structure. The research population composes of total companies listed in the TSE and the sample consists of 143 companies listed in the TSE. The multivariate linear regression is used for testing the hypothesis of the research. The results suggest that there is a positive relationship between audit committee characteristics and financial information quality. Also, the results showed that among board structure variables, only board size has a moderating role in the relationship between audit committee characteristics and financial accrual quality. Manuscript profile -
Open Access Article
16 - The Effect of Moral Orientation, Threat to Personal Independence, and Moral Intensity on Ethical Decision-Making Process of Auditors
Saeed Jabarzadeh Azizollah Moradi Leyla KangariThe purpose of the present study is to review the effect of moral orientation, threat to personal independence, and moral intensity on the ethical decision-making process of auditors. This paper is a practical, descriptive, and survey research which has a semi-experimen MoreThe purpose of the present study is to review the effect of moral orientation, threat to personal independence, and moral intensity on the ethical decision-making process of auditors. This paper is a practical, descriptive, and survey research which has a semi-experimental plan with two scenarios. The statistical population of the research consisted of senior audits and accounting managers of the accounting companies, registered in the Official Accountants Society and Audit Organization of Iran, serving up until the end of the first half of 2019. The statistical sample included 131 senior audits and accounting managers chosen by convenience sampling. For measuring the research variables, some questionnaires with confirmed validity and reliability were used. The research results showed that moral orientation and threat to personal independence are effective in the process of ethical decision-making, whereas moral intensity does not have any impact in this regard. For the explanation of this result, it can be said that the auditors who have special moral orientation have high awareness of the ethical content of auditing so they always reinforce the process of their ethical decision-making. Such a moral orientation is so useful for auditors because it makes them keep working based on their professional rules. Furthermore, the results convey the significant effect of threat to personal independence on the ethical decision-making process of auditors. Therefore, high threat to the independence of the personal interests leads to an increase in moral sensitivity of auditors which is a procedure in their moral decision-making. What is more, the research findings indicate that moral intensity has no significant effect on the process of ethical decision-making. Manuscript profile -
Open Access Article
17 - The effect of job complexity, auditor's job rating and acceptance of inefficient behavior on audit judgment: the moderating role of independence
shahrzad aghamohamadi arezoo aghaei chadeganiThe main purpose of the current research is the impact of work complexity, auditor's job rating and acceptance of inefficient behavior on audit judgment: the moderating role of independence. The statistical population of this research includes all auditors working in au MoreThe main purpose of the current research is the impact of work complexity, auditor's job rating and acceptance of inefficient behavior on audit judgment: the moderating role of independence. The statistical population of this research includes all auditors working in audit institutions and audit organizations in Iran. Using Cochran's formula, a sample size of 192 people was considered. The data needed to examine and analyze the research hypotheses were collected through a standard questionnaire, and path analysis regression with SmartPLS software was used to examine the relationships between variables.The results of the research showed that the interactive variable of independence* work complexity which has a significance level of 0.036 and less than 0.05, it can be concluded that the independence variable can moderate the relationship between work complexity and audit judgment and work complexity It has a positive and significant effect on audit judgment. Therefore, hypothesis H1 is accepted in this study. The interactive variable of independence* the auditor's job rating, which has a significance level of 0.042 and less than 0.05, it can be concluded that the independence variable can adjust the auditor's job rating with audit judgment, therefore, hypothesis H2 in this research accepted. The interactive variable of independence* acceptance of inefficient behavior which has a significance level of 0.020 and less than 0.05, so it can be concluded that independence can moderate the relationship between acceptance of inefficient behavior and audit judgment, therefore, hypothesis H3 in this The research has been accepted. Manuscript profile -
Open Access Article
18 - The examination and Enlightenment of the Lone tree by Abdolhossein Zarrinkoob from human feeling a point of view
mohammad reza shabani Abdol Hossein FarzadOne of Zarrinkoob’s stories, May he be remembered, is The Lone Tree which was first published in Yaghma in 1347. The Lone Tree is a philosophic story in nature written in a beautiful, simple, fluent prose. In this article, while examining the important parts of th MoreOne of Zarrinkoob’s stories, May he be remembered, is The Lone Tree which was first published in Yaghma in 1347. The Lone Tree is a philosophic story in nature written in a beautiful, simple, fluent prose. In this article, while examining the important parts of the story, well find out The Lone Tree is the allegorical character for the writer of the story. The Lone Tree is a solitary being who has with stoop wind ever since it can recall, and after some words it has with the old tree and the wild rock, it realizes that the secret of life and the truth of existence resistance, perseverance, and eventually entering independence area and approaching gods realm; he finds out about all these as the gradual perfection of his thoughts and philosophy takes place, and finally The Lone Tree gets to such an area. و او این مسائل را با تکامل تدریجی فکری و فلسفی در مییابد و فرجام کار تکدرخت رسیدن به چنین عرصهای است. Manuscript profile -
Open Access Article
19 - The Contributions of Input Enhancement of Collocations to the Reading Comprehension Performance of Iranian Field-Dependent and Field-Independent Learners
Tahere Mohammadi Alireza Amjadiparvar -
Open Access Article
20 - The Role of Self-sufficiency and Independence in Social Dignity From Perspective of Religion and Mysticism
Mohammad A’raji mohamadali azarshab Akram DayyaniThe purpose of this study is the role of self-sufficiency in social dignity from the perspective of the Qur'an and mysticism. This research is in the line of fundamental and theoretical researches. It is a qualitative research. For this purpose, first, the literature an MoreThe purpose of this study is the role of self-sufficiency in social dignity from the perspective of the Qur'an and mysticism. This research is in the line of fundamental and theoretical researches. It is a qualitative research. For this purpose, first, the literature and other researches were studied and reviewed. Related documents and Islamic texts were studied, summarized and analyzed. After summarizing and analyzing, more evidence was obtained about the role of self-sufficiency in social dignity from the perspective of the Qur'an and mysticism, and then the content of verses and hadiths in this field is analyzed. After defining social dignity from the perspective of the Qur'an and mysticism, we expressed self-sufficiency and independence and the view of the Qur'an and mysticism in this regard, and the factors and consequences of self-sufficiency and economic independence in terms of the multifaceted importance of these elements and role. They were discussed in social dignity. And the way to achieve self-sufficiency is nothing but work and job creation for the young and active force of society, and in the other direction, self-sufficiency of military and scientific independence, which is more important and influential than each other, was examined. In addition to self-sufficiency and independence according to the Qur'an, self-sufficiency mentioned in mysticism in this article is practical and spiritual self-sufficiency and its role in the social dignity of the mystic. The mystic sees his social dignity drowning in spiritual independence by going through divine knowledge and practical mystical journey. Manuscript profile -
Open Access Article
21 - Impact of Institutional Ownership and Board Independence on the Relationship Between Excess Free Cash Flow and Earnings Management
Allahkaram Salehi Sajjad Mohammadi Marzieh Afshari -
Open Access Article
22 - Some Solutions For the Challenges Facing Persian Language calligraphy
Malek-e Sho,aePassing time entails change and transformation, therefore, every Phenomenon, to be alive, should be associated with time. With regard to this, Persian language is not an exception, that is, it should be directed in a way that n MorePassing time entails change and transformation, therefore, every Phenomenon, to be alive, should be associated with time. With regard to this, Persian language is not an exception, that is, it should be directed in a way that not only releases it from stiffeners but also leads it to eternity. These changes are acceptable if they originate from within the language itself. In this article two rules have been suggested in order to reach this end: A) Writing rules, that is, to continue the ancient rule of writing in eliminating the characters of “ ث و ح و ص و ض و ط و ظ و ع و ق” With the observation of this ancient rule we can gradually change these characters in to other ones, as it has been done with “ط” which has changed into “ت”. In continuation, it is possible to leave out some signs as in “Tashdid & Tanwin, Writing the words as they are spoken and leaving spaces between the words and characters. This section includes eight suggestion solutions. B) Conceptual rules, There are some different opinions as to writing words either separated or connected. With approving some general rules, it is possible to solve some of the problems of Persian writing instruction. In this article, I have tried to present to suggest some rules to facilitate learning Persian writing for both Persian and non- Persian speaking learners. Manuscript profile -
Open Access Article
23 - The Relationship between Independence in Work with Eagerness to Work and Addiction to Work with the Mediating Role of Autonomy Job Motivation
Alireza Fathizadeh Moein Zabeti Fatemeh AtighiThis study was conducted to investigate the relationship between independence in work with Eagerness to work and work addiction with the mediating role of autonomy job motivation in Garno Consulting Engineers.The research method is descriptive-correlational. The statist MoreThis study was conducted to investigate the relationship between independence in work with Eagerness to work and work addiction with the mediating role of autonomy job motivation in Garno Consulting Engineers.The research method is descriptive-correlational. The statistical population of the study includes all employees of Garno Design Consulting Engineers Company in the number of 200 people. According to Morgan table, 127 people were selected as a sample by simple random sampling method. Data were analyzed using SPSS23 and AMOS software and descriptive and inferential statistics such as mean, standard deviation, regression coefficient and structural equation model were used.Data analysis based on structural equation model show the fitness indicators of the research model are acceptable and the regression coefficients of the model show that the mentioned variables well explain the relationship between independence in work with Eagerness to work and work addiction with the mediating role of autonomy job motivation in Garno Consulting Engineers. Therefore, there is a significant relationship between independence in work with Eagerness to work and Addiction to work with the mediating role of autonomy job motivation in Garno Consulting Engineers. Manuscript profile -
Open Access Article
24 - An introduction to the capacities of Islam to empower women in Islamic countries with emphasis on the verses of the Qur'an
ShakibaSadat Hashemian Saeed Gazerani AliAsghar DavoudiThe problem of gender discrimination against women over the world, has made finding a solution a necessity; thus, the concept of women's empowerment entered the development discourse. The poor situation of women in Muslim countries compared to other developing and devel MoreThe problem of gender discrimination against women over the world, has made finding a solution a necessity; thus, the concept of women's empowerment entered the development discourse. The poor situation of women in Muslim countries compared to other developing and developed countries has raised many questions, which some have attributed it to Islamic beliefs common in these societies. The lack of a research dealing directly with the relationship between Islamic teachings and women's empowerment and the importance of the topic in the dominant discourse of development in today world necessitates the need for research on this topic. Therefore, this question is raised, what capacities does Islam has for empowering women? The hypothesis of the research is that Respecting women, accepting the right to education and securing their economic rights are among the most important capacities of Islam for empowering women. In line with qualitative research method, for data collection, the existing scientific theoretical works such as the authoritative articles and books were used, and for data analysis, to describe the research problem and introduce the empowerment theory, descriptive method and to evaluate the compatibility of Islamic rulings and teachings with empowerment theory, analytical-comparative method was used. The findings of the article confirm the hypothesis and show that Islamic principles derived from Quran have the necessary capacity to empower Muslim women and eliminate discrimination, injustice and inequality against them. Manuscript profile -
Open Access Article
25 - جایگاه استقلال اقتصادی در اقتصاد مقاومتی در پرتو قوانین موضوعه
rasool ahmadibeni faramarz atrian seyed mohammad mahdi ghamamyEconomic independence is one of the most important indicators of any country's economic growth, and moving towards the optimal use of national production and supporting domestic labor and capital for economic independence requires a strong national resolve and the neces MoreEconomic independence is one of the most important indicators of any country's economic growth, and moving towards the optimal use of national production and supporting domestic labor and capital for economic independence requires a strong national resolve and the necessary legal and regulatory arrangements to pave the way. And that is the roadblock. In our country, we have been pursuing the same basic objective of the constitution in the economic sector, namely the achievement of independence and self-sufficiency, various policies and regulations. Self-sufficiency and securing economic independence is the most important objective of a resistive economy that, in addition to its constitutional emphasis, has its roots in the teachings of Islamic law. Finally, it was concluded that the general policies of the resisting economy are aimed at achieving economic independence and that many laws are directly and indirectly related to this issue.Key words: Economic Independence, Resistance Economy, Production Boom, Islamic Consultative Assembly Manuscript profile -
Open Access Article
26 - A study of the fundamental characteristics of entrepreneurship in high school students in Northern Khorasan and presentation techniques to nurture these characteristics
میترا Moradi H.A Kohestani H.A BahramzadehThe cornerstone of every movement towards growth and development in a system is the precise understanding of the existing conditions, proper realization of strengths and weaknesses, and subsequently devising well-calculated plans to reform the current situation. The mai MoreThe cornerstone of every movement towards growth and development in a system is the precise understanding of the existing conditions, proper realization of strengths and weaknesses, and subsequently devising well-calculated plans to reform the current situation. The main purpose of the study is to investigate the fundamental characteristics of entrepreneurship (need for achievement, need for independence, tendency toward creativity, risk taking and drive and determination) in high school students in Northern Khorasan and presentation techniques to nurture these characteristics. This is an applied study and has employed the survey-descriptive method. The statistical population includes all the students in public and private schools in the town and villages studying in 1386-1387 academic year. The sampling was carried out through stratified method , which is in accord with the content. General entrepreneurship closed-ended questionnaire was used to gather data. To establish the validity and reliability of the questionnaire, Richardson’s test was employed, and some professors’ opinions in the field were sought. The reliability coefficient of the questionnaire was estimated to be 0.85. The data analysis was done in two levels, descriptive statistics(Frequency distribution, median, relative frequency, percentile, etc.), and inferential statistics(t-test, ANOVA, etc.). The SPSS was used to do the analysis. Results showed that high school students in Northern Khorasan are not in good conditions in respect to the fundamental capabilities on entrepreneurship, and the four characteristics: need for achievement, need for independence, tendency towards creativity, and risk taking are lower than the average among the students, but drive and determination are close to the average Manuscript profile -
Open Access Article
27 - 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 -
Open Access Article
28 - Identification of the Retationshep Between Organizational Comnittement at Pre-Entry and Post Entry and Its Relation With Performance (A Case Study on Qazvin Medical University
saeideh javanmardIn this research the relationship between employees’ commitments, at the time of entering (pre-entry) and after entering (post-entry) (one year after employing) and its relationship with their performance among employees of Qazvin University of Medicine has been s MoreIn this research the relationship between employees’ commitments, at the time of entering (pre-entry) and after entering (post-entry) (one year after employing) and its relationship with their performance among employees of Qazvin University of Medicine has been studied. The study was performed upon organizational commitment model advanced by Cohen (2007). In the model, timing of commitment is essential. The first part of the model is the process of commitment at the time of entering which includes instrumental commitment propensity and normative commitment propensity. The other part is after entering (post-entry) process of commitment which consists of instrumental commitment and affective commitment. The results of the study point out that normative commitment propensity lead to a deeper post-entry commitment, which is affective commitment; but there is not any relation between instrumental commitment propensity and instrumental commitment. There is a strong relationship between variables of personal characteristics, characteristics of job choice and expectations about one’s job and both at the time of entering and post-entry commitment (except relation between individual characteristics and normative commitment propensity, and between characteristics of job choice and instrumental commitment propensity). Priority of sub-indices of variables influence has been determined. The results signify a nonlinear relationship between commitment and performance and specify that the optimum value of commitment for the proper employees’ performance is the medium level of commitment. Manuscript profile -
Open Access Article
29 - Identifying and ranking the dimensions of academic independence with a causal approach (Case study of Islamic Azad University of Mazandaran)
mohammad salehiOne of the factors for the success of educational systems in developed countries is the independence of higher education environments. Therefore, the general purpose of this study is to identify and rank the dimensions of academic independence with a causal approach thr MoreOne of the factors for the success of educational systems in developed countries is the independence of higher education environments. Therefore, the general purpose of this study is to identify and rank the dimensions of academic independence with a causal approach through a case study in the Islamic Azad University of Mazandaran. The research method was descriptive. From the statistical population of 1537 faculty members of Mazandaran Azad University, 308 people were selected by stratified random sampling method based on academic rank (instructor, assistant professor, associate professor and professor). Data collection tool was a researcher-made questionnaire with 37 questions, the validity of which was confirmed by experts. The Cronbach's alpha value of the questionnaire was also calculated above 0.7, which confirmed its reliability. Exploratory factor analysis and confirmatory factor analysis and SPSS and PLS software were used to analyze the data. The results showed that academic independence with a causal approach has two dimensions of "organizational independence and financial independence". Also, among the dimensions of academic independence with a causal approach, they have the highest rank in the dimension of financial independence and the lowest rank in the dimension of organizational independence. Manuscript profile -
Open Access Article
30 - The Relationship between Social Conformity and Independence in Judgment
Hameed Lotfi Yousef KarimiThe aim of this study was to examine the relationship between social conformity and independent in judgment to validate the test for social conformity. The present study was a correlational research study. The population was high school students in second and third grad MoreThe aim of this study was to examine the relationship between social conformity and independent in judgment to validate the test for social conformity. The present study was a correlational research study. The population was high school students in second and third grade in Sari city. High school the second and third grades students (N=66) were selected randomly, and were then tested using the two social (Lotfi, 1373,1381) and independent judgment tests (Baron, 1953). The validity of the questionnaire was estimated via the face and content validity. Also, its reliability was estimated using the Cronbach's alpha value as to be 0.94. The Pearson correlation coefficient was performed to analyze the data of the study. Regarding the personality characteristics and social and environmental factors affecting the color of the findings, (r = 374, a=0.01), a moderate negative relationship was indicated to exist between the two variables of the study. Further, other pieces of evidence were obtained on the validity of the social color Manuscript profile -
Open Access Article
31 - The Social role of Board of Directors on Accounting Conservatism of Companies Listed in Tehran Stock Exchange
Mohammad Amin Hakimi Heydar Mohammadzadeh SaltehConservatism 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 MoreConservatism 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 -
Open Access Article
32 - A study of the relationship between the cognitive styles (Field dependence & Field intendance) with learning and the studying methods among the third grade theoretical high-school female students in Tabriz in 2010-2011
Yousef Adib Akbar Rezaei Sedigheh Sobhi LalehThe present study aimed at investigating the relationship between cognitive styles (field dependence and field independence) with learning and studying female among the theoretical high-school students of Tabriz. Employing descriptive-correlational method, the data was MoreThe present study aimed at investigating the relationship between cognitive styles (field dependence and field independence) with learning and studying female among the theoretical high-school students of Tabriz. Employing descriptive-correlational method, the data was collected through GEFT and MSLQ. The statistical population included all thethird grade students 6821 people in fifth educational districts of Tabriz. Using Morgan`s. Table the sample size 364 people. The sampling method was multiple clusters. The reliability of questionnaires was acceptable. For analyzing and interpreting the data, SPSS software (version 17) was used. The results demonstrated that cognitive style of the participants was field independence. A positive and direct relationship was found between cognitive (field dependence and field independence) and studying methods and learning styles of the female participants. Finally, no significant relationship was found between cognitive styles (dependence field and independence field) of participants at different majors. Manuscript profile -
Open Access Article
33 - Providing an Effective Model for Optimum Performance of the Islamic Councils of Cities (Case study of Tabriz Islamic City Council)
Gholamreza Memarzadeh Tehran Nader BohlouliThe present article primarily provides an effective model for optimum performance of the Islamic councils of cities according to fuzzy theory. In this dissertation, the Islamic councils of cities have been supposed as an open organizational system which has four main ac MoreThe present article primarily provides an effective model for optimum performance of the Islamic councils of cities according to fuzzy theory. In this dissertation, the Islamic councils of cities have been supposed as an open organizational system which has four main activities as follows: intra-organizational, inter-organizational, extra-organizational and individual activities. In fact, the proposed model is an optimized proportion of these activities which maximizes the satisfaction of council beneficiaries (clients as direct recipients of services and society as indirect receiver of services).(Of course the 4th activity has been assumed as the research limitation, so it has not been studied). In the proposed Model, at first a fuzzy system has been offered for acquiring the favorable satisfaction of council beneficiaries (outputs) on the basis of the types of activities and their combination (inputs); then different types of city Islamic councils' functions have been considered using different tools for gathering the information of Tabriz Islamic Council according to the available theoretical framework and conforming to diverse activities mentioned before have been estimated in the form of the rate of concentration upon activities and satisfaction of clients of the councils. At the end of the present dissertation, on the basis of the optimized model and the real function of the council, the gap between available and ideal situation has been figured out, and finally, suitable suggestions have been offered for the improvement of the existing conditions. Manuscript profile -
Open Access Article
34 - The effect of the characteristics of the board of directors on the value creation of production companies of the Tehran Stock Exchange
mahsa saremi nia Habibollah Nakhaei drzhajiha@gmail.com hajihaAbstract The purpose of this study is to investigate the effect of board characteristics with emphasis on criteria based on value creation for investors in companies listed on the Tehran Stock Exchange. In this study, the criteria of board ownership, board independence MoreAbstract The purpose of this study is to investigate the effect of board characteristics with emphasis on criteria based on value creation for investors in companies listed on the Tehran Stock Exchange. In this study, the criteria of board ownership, board independence and board size were used to assess the characteristics of the board. In terms of classification, research based on purpose is of applied type and research method is quantitative. In order to test the research hypotheses, the audited financial statements of companies and reporting the changes of 148 companies listed on the Tehran Stock Exchange during the period 2013 to 2020 were used and the required data were extracted and using the analysis method. Multivariate regression and F-Leimer, Hausmann, Bruch-Godfrey and Bruch-Pagen tests were evaluated using R software. The results of testing the hypotheses showed that between the characteristics of the board that were evaluated using the criteria of board ownership, board independence and board size with the financial performance of companies using criteria based on value creation It was found that there is a positive and significant relationship. As a result, due to the significant effect of the characteristics of the board of directors on the performance of companies, the need to pay attention to the characteristics of the board of directors is of great importance. Therefore, according to the research findings, the importance of more effective board supervision over the activities of managers is confirmed, and as a result, it should be based on the criteria of board ownership, board independence and board size, which can improve companies' performance and cause Increase the efficiency and effectiveness of board decisions in the company and increase the value of the company and create value for investors. Manuscript profile -
Open Access Article
35 - A Comparative Study on the Effectiveness of Cognitive, Affective, and Personality Traits on English Foreign Language Learners’ Lexical Knowledge
Mohammad Rostampour Seyyedeh Mitra Niroomand -
Open Access Article
36 - Samanids political behavior with iranian pro - iranian movement
Ahmad abasinia Hassan Shadpoor mohammad nabi salimAbstract : One of the Iranian dynasties that dominated the east of the Islamic Caliphate was the Al-Saman, who ruled over the Transnistrian region from the first half of the third century AH and gradually promoted Iranian culture and national traditions by retaining pol MoreAbstract : One of the Iranian dynasties that dominated the east of the Islamic Caliphate was the Al-Saman, who ruled over the Transnistrian region from the first half of the third century AH and gradually promoted Iranian culture and national traditions by retaining political citizenship from Bani Abbas. They made an effort. The behavior of this dynasty against the Iranian independence movements has caused doubts in the attitude towards Samanid Iranianism.Relying on a descriptive-analytical method, this study aims to answer the question of what was the nature of the Samanids' political behavior with the Iranian independence-seeking movements? The findings of the study indicate that Al-Saman had a behavior contrary to the discourse of the Iranian independence movements and despite the tendency to Persian culture and civilization, pursued their own interests by following the Islamic caliphate and therefore, They were hostile to the Iranian independence movements.Keywords: Samanids, Abbasids, Independence movements, 3rd and 4th centuries AH. Manuscript profile -
Open Access Article
37 - The relationship between The optimal cash holdings speed of adjustment and firm value
Mahdi Filsaraei Mohammadreza shoorvarzi Maryam AzaranThis study investigates the relationship between cash adjustment speed and company value in a studied sample of companies on the Tehran Stock Exchange. The present study is applied in terms of purpose, quantitative data in terms of data type, inductive in terms of logic MoreThis study investigates the relationship between cash adjustment speed and company value in a studied sample of companies on the Tehran Stock Exchange. The present study is applied in terms of purpose, quantitative data in terms of data type, inductive in terms of logic and descriptive-correlation in terms of execution. In this research, various sources including books, internal and external articles and the Internet have been used. Relationships between variables have been tested using correlation and multiple regression models with a dynamic panel approach. First, the collected data were classified in Excel and after organizing the variables, R statistical software was used to analyze the information. In order to test the research hypotheses, a statistical sample of 148 companies listed on the Tehran Stock Exchange was considered by the method of systematic elimination during the years 2012-2020. Based on statistical analysis and estimation of regressions, the results of examining the hypotheses at the expected error level showed that there is a significant relationship between the speed of cash adjustment and the value of the company. Institutional shareholders do not adjust the relationship between the speed of cash adjustment and the value of the company. Board independence does not regulate the relationship between the speed of cash adjustment and the value of the company. Investment efficiency does not moderate the relationship between the speed of cash adjustment and the value of the company. Corporate debt regulates the relationship between the speed of cash adjustment and the value of the company. Manuscript profile -
Open Access Article
38 - Improve the quality of financial accounting information by strengthening financial independence
Seyed hossein Ahmadi LangariThe aim of this study was to investigate the effect of financial independence on the quality of financial accounting information of government organizations and how it affects the elements of accounting information systems. To determine the relationships between the res MoreThe aim of this study was to investigate the effect of financial independence on the quality of financial accounting information of government organizations and how it affects the elements of accounting information systems. To determine the relationships between the research variables, 11 hypotheses were developed. After distributing the questionnaire among senior and middle managers of government organizations, 108 respondents completed it between April and May 2022. The questionnaires were then analyzed using SmartPLS software. The results of testing the hypotheses showed that there was no significant relationship between the availability and performance of software and the availability and performance of the communication network to improve the quality of financial accounting information and these hypotheses were rejected but there was a significant relationship between the level of financial independence, support The senior managers, the quality of financial accounting information, availability and hardware devices, senior accountant knowledge in improving the quality of financial accounting information were proven and these hypotheses were confirmed. Manuscript profile -
Open Access Article
39 - Critical analysis of Article 350 of the Islamic Penal Code with an approach to jurisprudential principles
Ramin Faghani Esmaeil Qandvar Bijar PasAlthough, at first glance, retribution is the realization of the right, but typically, its implementation brings with it the bitterness of two irreparable harms to society and the family. The global movement to eliminate or reduce the maximum death penalty as reflected MoreAlthough, at first glance, retribution is the realization of the right, but typically, its implementation brings with it the bitterness of two irreparable harms to society and the family. The global movement to eliminate or reduce the maximum death penalty as reflected in international treaties and treaties and the new criminal policy of the Iranian legislature in order to reduce the number of those executed while maintaining the basis of Sharia law and Imami criminal jurisprudence. It follows that the importance of re-reading the literature of the jurisprudence of retribution and, consequently, amending some articles of the Islamic Penal Code, based on the jurisprudential views analyzed in the literature of criminal jurisprudence, is evident. In this regard, the present article, with a cognitive view of the punishment of retribution, referring to Articles 350 and 422 of the Islamic Penal Code, which is based on the independent view of the right to retribution and its principles and is attributed to the famous, introduces the jurisprudential view of the totality of the right Qisas takes place and in the process of criticizing the foundations of each of these two views and showing the inadequacy of the citations of the famous view, he rereads the criminal policy of Shiite criminal jurisprudence regarding the punishment of Qisas, which, as a result, proposes amendment. It has the mentioned materials in its practical achievement. Manuscript profile -
Open Access Article
40 - A study on concept of Independence and Destitution in Masnaviye Manavi Love fire from Mollana's perspective N. Emami* E.Abdi Makvand** Abstract: Fire is one of the astonishing phenomenon of universe with many characteristics such as giving life, giving death , enthusuiziam, giving warm , making clear guidance movement towards lover and etc….it has always have been attracted the attention of literary men and mysticisms. Mollana has also
eshagh Toghyani hakimeh hadiindependence is one of the behaviour and evolution stages that ascetic who search the way of God, by achieving it feels a kind of independence from everything except God in his/her essence and always know him / her self to need The almighty God. destitution is also amo Moreindependence is one of the behaviour and evolution stages that ascetic who search the way of God, by achieving it feels a kind of independence from everything except God in his/her essence and always know him / her self to need The almighty God. destitution is also among the mystic stages and accounted as one of the highest degrees of behaviour and evolution. Ascetic at this stage reaches to annihilation in the way of God, and this is an extreme stage for saints and mystics. Destitution is the need a creature to God and his/her independence from everythings except God. In this article we try to define and make clear the cocept of independence and destitution and then invetigate these two issues in Masnavi of Molana. Manuscript profile -
Open Access Article
41 - On the Linearization of Zinc Models
Negar Jaberi Reza Rafeh -
Open Access Article
42 - Investigating the Effectiveness of Emmons' Gratitude Education on Students' Psychological Capital and Emotional Independence
Azam Dadi Hasan AzargoonThe purpose of this research was to investigate the effect of gratitude training on the psychological capital and emotional independence of adolescents. 40 highschool students from Birjand city were selected using the available sampling method. The current research was MoreThe purpose of this research was to investigate the effect of gratitude training on the psychological capital and emotional independence of adolescents. 40 highschool students from Birjand city were selected using the available sampling method. The current research was a quasi experimental research with a control and an experimental group, which was conducted using Luthans Psychological Capital Questionnaire (PCQ24) and Stenberg and Silverberg's Emotional Independence (1986). The gratitude educational package used in this research was taken from Ghamarani (2009), which was aligned with the purpose of the present research. The experimental group received the educational package of Emmons' gratitude for9 sessions and the control group did not receive any training. The research data was analyzed using the analysis of variance (ANOVA) explanation in SPSS software the results showed that after adjusting the pretest, the mean scores difference in psychological capital and emotional independence in the control and experimental groups was significant (p<0.05). The experimental group experienced more independence and higher psychological capital after receiving the educational package of gratitude It can be stated that the formation and expansion of a positive emotions such as gratitude can help the formation and development of other positive emotions and structures such as psychological capital and emotional independence in teenagers. Educating on gratitude is effective in increasing positive emotions. Manuscript profile -
Open Access Article
43 - The Impact of Corporate Governance Structure on Trading Credit
Mahdi Salehi Mostafa Ghannad afshin behsoodiCorporate 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 MoreCorporate 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 -
Open Access Article
44 - Psychological Separation from Parents and Academic Achievement: A Survey Based on Sexual and Cultural Differences
Parirokh Dadsetan Mohsen Haghbin Saeideh Bazaziyan Mohammad Reza H.TavakoliPsychological separation, a term referring to a process of acquiring a feeling of self-independence without detachment from one's parents has been proven to play a role in the development of psychological adjustment in many different cultures. In this research, the stat MorePsychological separation, a term referring to a process of acquiring a feeling of self-independence without detachment from one's parents has been proven to play a role in the development of psychological adjustment in many different cultures. In this research, the status of psychological separation and its quadruple components, namely: emotional, functional, conflictual and attitudinal, in relation to parents and their role in student academic achievement have been investigated. Based on data obtained from the Hoffman Psychological Separation Inventory (PSI), administered on a total of 174 unmarried available students of the Islamic Azad University, having separated from their parents in pursuit of their academic careers; the overall score of psychological separation along with its different facets were determined and the Academic Achievement Index (AAI) was assessed. Statistical Analysis of data revealed a significant difference between the two sexes, showing a higher degree of independence in boys in respect to the overall score of psychological separation in general and the component of emotional independence in particular. Regression measures of AAI against psychological separation was meaningful in boys, the percentage of predictable variance being 13. A verage score comparison of Iranian students with those of their foreign counterparts revealed a lower level of conflictual and functional independence and a higher level of attitudinal independence in the sample. Results suggest that special attention should be devoted to the different aspects of separation regarding type of independecy and gender of both, students and parents. Manuscript profile -
Open Access Article
45 - The role of the judiciary in maintaining the position and security of judges with emphasis on Article 164 of the Constitution
hosein mozafari Ruhollah Rahami mahdi shekh movahed mohamad moqadam farField and Aims: The independence of judges and judicial justice systems has deep roots in jurisprudence and religious beliefs. In Iran, the legislator of our country, based on the constitution which is rooted in Islamic jurisprudence, has foreseen the independence of th MoreField and Aims: The independence of judges and judicial justice systems has deep roots in jurisprudence and religious beliefs. In Iran, the legislator of our country, based on the constitution which is rooted in Islamic jurisprudence, has foreseen the independence of the judiciary and the judge in the constitution, and this law has guaranteed the independence of this branch. The independence of the judge and judicial system is considered as a principle of fair and just proceedings in all the legal systems of the world today and it is a basic guarantee for the realization of a fair trial without which the realization of justice is not possible.Method: The present research was carried out using a descriptive analytical method.Finding and Conclusion: The independence of judicial authorities has been accepted in international documents and Iran's legal system, in the principles of the constitution, which shows the freedom of the judge from any interference and influence of other authorities. Judicial independence means that the judicial system, especially the judge, is not influenced by non-legal factors and the prohibition of the intervention of those with power and wealth in the proceedings. Since the observance of this principle is considered a prerequisite for the administration of justice, the protection of citizens' rights and the provision of their legitimate freedoms, its observance has been the subject of consensus in all legal systems, although different guarantee mechanisms have been used.Therefore, despite the existence of legal provisions, the principle of judicial independence in Iran's legal system has not been fully actualized and has fundamental flaws that require the amendment of some relevant laws in this regard, so that, as a result, the principle of judicial independence in Iran's legal system is also international law to be realized. Manuscript profile -
Open Access Article
46 - The nature of network of knowledge in 20th century and necessity of interdisciplinary attitude
Reza MahooziIn recent century, science has experienced three serious situations. According to the first one, it includes an independent nature, indicating its priority to the other sciences by scientific explorations. Based on the second position, the science allows for social role MoreIn recent century, science has experienced three serious situations. According to the first one, it includes an independent nature, indicating its priority to the other sciences by scientific explorations. Based on the second position, the science allows for social roles. In the third situation, unlike the first and the second one in which the science is independently recognized, it is based on a general network of science; as the present network consists all fields of human knowledge, social transitions, personal ethics and etc. So, it will be an influential network on the research qualities. By interdisciplinary approach of scientific knowledge, as other fields of science, this scientific network applied the same interdisciplinary approach for resolving its problems. In what follows I shall deal with three scientific approaches in the history of contemporary science, and to shed some By interdisciplinary approach of scientific knowledge, as other fields of science, this scientific network applied the same interdisciplinary approach for resolving its problems. In what follows I shall deal with three scientific approaches in the history of contemporary science, and to shed some Manuscript profile -
Open Access Article
47 - A Comparative Study Of Nuclear Policy of president Ahmadinejad with the Nuclear discourse Of The Islamic revolution in Iran
Akbar Ashrafi Mahdi Soltani GerdframarziAbstractThis research investigates nuclear discourse of president Ahmadinejad and compares it with discourse of the Islamic revolution in Iran. The research method is discourse analysis and theory of Laclaue and Mouffe is used for analysis of the topic. The research exp MoreAbstractThis research investigates nuclear discourse of president Ahmadinejad and compares it with discourse of the Islamic revolution in Iran. The research method is discourse analysis and theory of Laclaue and Mouffe is used for analysis of the topic. The research explains how nuclear discourse of Ahmadinejad government is articulated and hegemonized then the research compares it with discourse of the Islamic revolution based on speeches of Ayatollah Khamenei the leader of the Islamic revolution in Iran. The research finds that articulation of nuclear discourse of president Ahmadinejad is accommodated discourse of the Islamic revolution in signifiers such as definite right of the Iranian nation, independence, justice, prestige, resistance, development, national technology and peaceful purposes. While some analysts have tried to introduce Ahmadinejad's nuclear discourse as a different discourse from the discourse of the revolution, and in fact an extreme and irrational discourse, the findings of this paper show that both two discourses have been in the same line. Manuscript profile -
Open Access Article
48 - Analyzing the Effect of Auditor Gender on Audit Quality
Seyed Hossein Alavi Tabari Vida Mojtahedzadeh Naghmeh Bakhtiaerihis paper examines the effect of auditor gender on audit quality. To determine audit quality, three indexes of ability to solve the problems , risk and auditor independence were used (Hardies &Breesch, 2010). The required data was obtained through questionnaires han Morehis paper examines the effect of auditor gender on audit quality. To determine audit quality, three indexes of ability to solve the problems , risk and auditor independence were used (Hardies &Breesch, 2010). The required data was obtained through questionnaires handed out among members of Iranian Association of Certified Public Accountants (IACPA). The T- test results indicate though gender differences affect on the relationship between audit quality and problem-solving ability of auditors, no significant gender differences were found in risk profile & independence of auditors . Manuscript profile -
Open Access Article
49 - Ehe Impact of Board Composition on Dividend Behavior with Emphasis on Variables Interactive Effects and Type of Industry,by Using The PLS and The GLS Methods
Farzin Rezaei Khadijeh EidantorkzadehIn this research the effect of board composition variables(directors independence ratio, dual role of the board, the number of board number) and too interactive effects of these variables on the dividend behavior in various industries have been investigated. dividend be MoreIn this research the effect of board composition variables(directors independence ratio, dual role of the board, the number of board number) and too interactive effects of these variables on the dividend behavior in various industries have been investigated. dividend behavior Consist of cash to earning per share ratio. The test of research hypothesis was carried out by multiple regression analysis with the using of generalized least square(GLS) and pooled least squared(PLS) methods by panel data. Statistical population reviewed is all companies listed in Tehran Stock Exchange for the time period of 2004-2008.The result shows that among board composition variables, dual role of the board and board size variables have significant relationship with dividend behavior. The interactive effect of board composition on dividend behavior in different industries were significant and different, hence the type of industry variable can be a damper effect on the relationship between board composition variables and dividend behavior. Manuscript profile -
Open Access Article
50 - Causes and Consequences of Out-of-Marriage Relations (Case Study: Women in Rafsanjan)
reza akbari afsaneh tavassoli bahram ghadimiEstablishing social interaction between individuals is one of the innate needs of man. Interaction and communication with others is one of the basic needs in human life. Man is looking for someone who feels happier with them and gets more pleasure and benefit from inter MoreEstablishing social interaction between individuals is one of the innate needs of man. Interaction and communication with others is one of the basic needs in human life. Man is looking for someone who feels happier with them and gets more pleasure and benefit from interacting with them. Different human needs make him or her exposed to different communications. The need to communicate with the opposite sex sometimes causes relationships that are outside our country's Islamic culture and custom. The purpose of this study was to investigate the causes and contexts of extramarital relationships among women in Rafsanjan. The research method is the foundation data theory which data was collected through semi-structured interviews with 15 women. The method of selecting participants was targeted and quantified by reaching the saturation stage. Out of 1127 raw data, 875 concepts, 125 sub-categories and 54 main categories were extracted from the preliminary data. Finally, the central concept of the dream of marriage was chosen as the main phenomenon that covered the rest of the categories. Attention-seeking requires the attention and affection of the other party. This attention is more focused on the emotional aspects and emotional needs of participants. The results of this study showed that the most important factor in women's tendency to extramarital affairs is "attention seeking". The most important motivation for women is the tendency to have extramarital affairs, family formation and marriage. Independence, and a desire to break free from family rules and frameworks are among the causes of this tendency. Manuscript profile -
Open Access Article
51 - 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 RafieePurpose: 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 MorePurpose: 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 -
Open Access Article
52 - A review of foreign researches in the field of auditor independence and audit quality
mehdi khorramabadiPurpose: This research comprehensively reviews academic research related to auditor independence and audit quality in order to provide a framework for evaluating the impact of auditor independence on audit quality.Methodology: This research is based on the review of art MorePurpose: This research comprehensively reviews academic research related to auditor independence and audit quality in order to provide a framework for evaluating the impact of auditor independence on audit quality.Methodology: This research is based on the review of articles published in the last years in nine prominent and international journals related to auditing and accounting, including journals:Auditing: A Journal of Practice and Theory- Accounting, Organizations and Society- Contemporary Accounting Research- Journal of Accounting, Auditing and Finance- Journal of Accounting and Economics- Journal of Accounting and Public Policy- Journal of Accounting Research- Review of Accounting Studies- The Accounting Review, in order to examine the main issues that threaten the auditor's independence. Therefore, the present study is considered among the review studies.Finding: The findings of the research show that the four main issues that threaten the auditor's independence are: a- the importance (influence) of the employer b- non-audit services c- the auditor's tenure and d- the employer's affiliation with auditing institutions. For each of these threats, the findings related to the motivations, perceptions, and behaviors of the auditor and the owner, as well as the effects of each threat on the real and tangible quality of audits and financial reports, have been discussed in detail.Originality/Value: In addition to the development of literature and theoretical foundations related to auditor independence and audit quality, the findings of this research provide a framework for evaluating the impact of auditor independence on audit quality. The indicators presented in the present study can provide opportunities for further research on auditor independence and audit quality. Manuscript profile -
Open Access Article
53 - The tendency towards independence in Iran's foreign policy, Reza Shah
HamidReza Saeedinezhad جلال میرزاییContrary to the era before Reza Shah, the two powers of Russia and Britain played a decisive role in shaping and directing Iran's foreign policy, Iran's foreign policy in the era of Reza Shah in all respects was an attempt to gain independence from the great powers, esp MoreContrary to the era before Reza Shah, the two powers of Russia and Britain played a decisive role in shaping and directing Iran's foreign policy, Iran's foreign policy in the era of Reza Shah in all respects was an attempt to gain independence from the great powers, especially Britain. . What causes and factors in changing the orientation of Iran's foreign policy from the pure dependence on the great powers (Russia and Britain) in the years before the 1299 coup; towards independence from the great powers (UK) and attempting to maximize national uninterrupted interests These powers have been involved in the important question that this article intends to look at and respond to.The hypothesis of this article is that the increase in the level of national power of Iran in general at that time would inevitably require a more active and independent role in foreign policy, ultimately the endeavor of the emerging player Iran, the era of Reza Shah to play a new role, Led to a tension in Iran's relations with the country of hegemony (UK). According to the author, using the theory of rotation of powers, the role of Charles Duran could better be answered by the question of the history of Iranian diplomacy. The method of research in this paper is a descriptive-analytical method based on historical data. Manuscript profile -
Open Access Article
54 - Shale Gas and Enrgy Security in Persian Gulf
Abolghasem Taheri Alireza RostamaghaeThe country like United States presence in gas production world by shale gas production which was considered as a largest importer of LNG in the world would be one of the biggest challenge for other gas exporter countries. At the time being internal gas production in Un MoreThe country like United States presence in gas production world by shale gas production which was considered as a largest importer of LNG in the world would be one of the biggest challenge for other gas exporter countries. At the time being internal gas production in United States minimize gas price levels in Europe and Asia, so market analyzers believe that United States shift from being the world’s largest importer of gas to being a major global exporter till end of current decade. In coming years energy independence in United States will change global geopolitics that Persian Gulf would be the most sensitive area to this change. Huge oil and gas reserves in this area always were one of the major reasons of United States interest in this region. Now a third of global oil demand is supplied by this area and it put in the international focus.In this review shale gas revolution in United States and its impacts on global energy market and other countries is investigated. Specifically on one of the gravity center of world energy, Persian Gulf which rely on its oil and gas revenues highly. The theory would be that by reducing United States energy dependence energy producer especially in Middle East will face hydrocarbon resources. Manuscript profile -
Open Access Article
55 - Investigating external obstacles to cultural development in advancing the political development of the Islamic Republic of Iran
Atyieh Janali Nejad khosro mazraiCultural development can play an important role in advancing the political development of the Islamic Republic of Iran. By creating a diverse and dynamic cultural environment, people benefit from different thoughts and perspectives, which can contribute to intellectual MoreCultural development can play an important role in advancing the political development of the Islamic Republic of Iran. By creating a diverse and dynamic cultural environment, people benefit from different thoughts and perspectives, which can contribute to intellectual diversity and exchange of opinions in society. Also, improving the level of education and public culture increases people's awareness and increases their level of participation in political affairs. Cultural development can contribute to the political development of society by promoting human and moral values and principles, paying attention to citizenship rights, and promoting dynamic ideas that depend on the society of absolute constructive entities according to Islamic principles. In this way, cultural development can help to deepen communication between members of society, strengthen national and Islamic identity, create social solidarity and promote democracy in the form of Islamic principles. This can help strengthen the political system and the sustainable development of the society. On the other hand, possible solutions to reduce the impact of foreign obstacles on cultural and political development in the Islamic Republic of Iran include strengthening international communication, promoting cultural diplomacy, promoting national culture, and strengthening cultural cooperation between countries Manuscript profile -
Open Access Article
56 - Investigating the Effectiveness of Emmons' Gratitude Education on Students' Psychological Capital and Emotional Independence
Azam Dadi Hassan AzargoonThe purpose of this research was to investigate the effect of gratitude training on the psychological capital and emotional independence of adolescents. 40 high school students from Birjand city were selected using the available sampling method. The current research was MoreThe purpose of this research was to investigate the effect of gratitude training on the psychological capital and emotional independence of adolescents. 40 high school students from Birjand city were selected using the available sampling method. The current research was a quasi experimental research with a control and an experimental group, which was conducted using Luthans Psychological Capital Questionnaire (PCQ24) and Stenberg and Silverberg's Emotional Independence (1986). The gratitude educational package used in this research was taken from Ghamarani (2009), which was aligned with the purpose of the present research. The experimental group received the educational package of Emmons' gratitude for9 sessions and the control group did not receive any training. The research data was analyzed using the analysis of variance (ANOVA) explanation in SPSS software the results showed that after adjusting the pretest, the mean scores difference in psychological capital and emotional independence in the control and experimental groups was significant (p<0.05). The experimental group experienced more independence and higher psychological capital after receiving the educational package of gratitude It can be stated that the formation and expansion of a positive emotions such as gratitude can help the formation and development of other positive emotions and structures such as psychological capital and emotional independence in teenagers. Educating on gratitude is effective in increasing positive emotions. Manuscript profile -
Open Access Article
57 - Structural Analysis of the Impact of Organizational Virtualism on Job Independence and Citizenship Behavior of Tehran Payam Noor University Staff
sepideh fathi Saeid Moradi firozeh kiumarziimpact of organizational virtue on job independence and citizenship behavior of staff of Payame Noor University of Tehran. The research method was applied, descriptive and survey. The statistical population of the study consisted of 392 employees of Payam-e-Noor Univers Moreimpact of organizational virtue on job independence and citizenship behavior of staff of Payame Noor University of Tehran. The research method was applied, descriptive and survey. The statistical population of the study consisted of 392 employees of Payam-e-Noor University of Tehran who were selected by stratified random sampling method with 172 people using Cochran formula. The data gathering tool has been three dimensions of organizational virtue of Carmon et al. (2004); Podsakoff's organizational citizenship behavior (2000) and David's (2014) job independence that have been validated by face, content, and construct validity methods. Spss version 20 software and partial least squares structural equation modeling with Smart Pls version 2 were used to test the hypotheses. The findings support the validity of all twelve research hypotheses. The effect of organizational virtuosity on citizenship behavior was 0.508 and on job independence was 0.284. The effect of the five dimensions of organizational virtue on individual citizenship behavior and employees' job independence has also been confirmed. The highest impact was related to the effect of forgiveness on job independence (0.825), and the least impact was on the effect of cohesion on job independence (0.192). Manuscript profile
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