List of Articles
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Open Access Article
1 - Study of selected macroeconomic variables from the perspective of moral hazard and financial constraints on return and capital structure in listed companies
Masoumeh Ebrahimi hosein panahian Hassan Ghodrati mohsen rasolianThe purpose of this paper is to examine the selected macroeconomic variables from the perspective of moral hazard and financial constraints on the return and capital structure in listed companies in addition to macroeconomic variables, the present study seeks to investi MoreThe purpose of this paper is to examine the selected macroeconomic variables from the perspective of moral hazard and financial constraints on the return and capital structure in listed companies in addition to macroeconomic variables, the present study seeks to investigate and explain ethical risks and inappropriate choices in the capital market and the role of ethics in reducing it. This research is qualitative / quantitative. A number of stock exchange experts have been selected as sample respondents to the interview questions, and among the issues that determine the direction of this research and interview questions, the literature on selected macroeconomic variables, financial constraints and its effect on returns and capital structure and actors. Companies listed on the Tehran Stock Exchange. To analyze the opinions of experts, first from the grounded theory method to identify indicators, from the fuzzy Delphi method and structural equations to evaluate selected macroeconomic variables, financial constraints and its effect on return and capital structure and capital companies and activists listed on the Tehran Stock Exchange The fuzzy dimtel method was used to prioritize the indicators and monitor the factors, and the structural equations were used to examine the relationships between the variables. In the research, we also intend to show that following ethical principles and developing ethical guidelines and creating a culture for the governance of ethical values can be very effective in reducing the risks of financial markets and creating transparency, reducing the cost of supervision and enforcing laws. Also guarantee. Findings showed that financial constraints affect the severity of the impact of economic output gap on capital structure, stock returns, company size and moral hazard on stock returns. Manuscript profile -
Open Access Article
2 - Investigating the Factors Affecting Customer Loyalty with a Focus on Brand Personality (Case Study: Bank Mellat Isfahan Branches)
Hamid Reza Ahghaghi Mohammad Ghasemi Namaghi Ali HosseinzadehListed the brand as one of the most valuable assets of any company. The higher the brand value in the minds of customers, the more benefits a company can gain from its customers. The purpose of this study was to investigate the factors affecting customer loyalty with a MoreListed the brand as one of the most valuable assets of any company. The higher the brand value in the minds of customers, the more benefits a company can gain from its customers. The purpose of this study was to investigate the factors affecting customer loyalty with a focus on brand personality (Case study: Bank Mellat Isfahan branches). The statistical population of this research consists of customers, employees and managers of Bank Mellat. The statistical population at the quantitative stage was about 384 people. Relationships between research variables were tested using smart.pls software. The results showed that the identified categories include customer value, brand credibility, brand trust, brand marketing, customer experience, customer image, company image, organizational factors, environmental factors, brand strength, competitive advantage, brand social responsibility, brand identity, Customer loyalty, service characteristics have been effective factors. Manuscript profile -
Open Access Article
3 - Explaining the Different Ethical Approaches to the Antecedents and Consequences of Women's Conspicuous Buying
Ali Afshari Hamid Reza Saeidnia Hussein VazifehdoostThis study aims to identify the factors affecting conspicuous consumption from the perspective of women with different lifestyles, including academics and seminarians, and also to investigate what actions conspicuous consumption leads to in individuals. This research is MoreThis study aims to identify the factors affecting conspicuous consumption from the perspective of women with different lifestyles, including academics and seminarians, and also to investigate what actions conspicuous consumption leads to in individuals. This research is fundamental in terms of purpose and methodologically examines and analyzes the views of women on the conspicuous consumption of luxury goods using the grounded theory. The method of data collection is field and using semi-structured interview tools in two groups of the statistical population including 15 female students of Islamic Azad University, Tehran Science and Research Branch, and 15 female students of Al-Zahra seminary in Qom. The results of the study show the difference between the beliefs and views of the first and second groups regarding the concept of conspicuous consumption and show that female students of Islamic Azad University are more inclined to the conspicuous consumption of luxury goods and female students of Al-Zahra seminary are less inclined to the conspicuous consumption and seek to control it through paying attention to Islamic ethics and religious life. This difference in the views of students is based on causal factors including structural, behavioral, psychological, and social factors. This research has for the first time dealt with the concept of conspicuous consumption from two perspectives with different intellectual approaches and compares them in Iran. Manuscript profile -
Open Access Article
4 - The place of science, practice and faith in Rumi's Masnavi Community Verified icon
zahra babapour mohammad reza sarfi enayatollah sharifpourMystical literature, especially Rumi, has taken its soul and attraction from faith and knowledge. The humanistic spirit of literature is the spirit of faith and mysticism. Masnavi of this literary masterpiece is full of the spirit of faith and awareness. The content and MoreMystical literature, especially Rumi, has taken its soul and attraction from faith and knowledge. The humanistic spirit of literature is the spirit of faith and mysticism. Masnavi of this literary masterpiece is full of the spirit of faith and awareness. The content and lip of our mystical literature originates from faith and awareness. It can lead man to a single truth. What kind of science does Rumi consider as a way forward and which one does he prefer to the other in relation to science and faith? Rumi has always made a close connection between science and faith and considers faith as a great blessing and the light that increases man's insight and the wise man is a light to guide him who understands the truth by believing in God. He believes that science and faith should be a ladder for the spiritual excellence of man and man should study the lessons of knowledge and divine love along with science and seek resurrection that will lead him to moral and spiritual stability. Manuscript profile -
Open Access Article
5 - Application of Allameh Tabatabai and Allameh Mesbah Yazdi's views on the origin of obligation and moral value
seyed morteza hoseini motlagh Mehdi Imani MoghaddamThe general philosophers of Muslim ethics, in accordance with the application and permanence of Islamic law and the eternal authority of the tradition of the Infallibles (pbuh) and also in accordance with rational reasoning and stability of human nature and despite the MoreThe general philosophers of Muslim ethics, in accordance with the application and permanence of Islamic law and the eternal authority of the tradition of the Infallibles (pbuh) and also in accordance with rational reasoning and stability of human nature and despite the difference in the method of explanation, consider the criteria for values and They have become moral norms. Two great philosophers of Shiite ethics in the contemporary period, namely Allameh Tabatabai and Allameh Mesbah Yazdi, have theorized in their seemingly different explanation of moral realism and the application of moral criteria; The present article seeks to prove that these two explanations can be referred to a single explanation.Allameh Tabatabai (in the common interpretation of his theory) considers moral necessity as a matter of credit and considers the real and developmental necessity between the action of the active force and its objective effect, figuratively (meaning unity in meaning and difference in instance) to the resulting mental and sensual necessity. It has spread from the idea of a mental end, but Allameh Mesbah has reached the necessity of moral requirements due to the necessity of comparison to others. By considering the necessity of comparative necessity and referring it to the necessity of others, these two theories can be considered as different interpretations of a truth. The present research has explained this important point. Manuscript profile -
Open Access Article
6 - Pathology of uplifting moral education in the first grade of high school and providing a favorable model
Mahnar Asadi Khanouki Ali mohebbi Najmeh VakiliThe purpose of this study is the pathology of uplifting moral education in the first year of high school and to provide a favorable model. The function of these crises is such that it has penetrated even into the dimensions of human existence and has transformed and tra MoreThe purpose of this study is the pathology of uplifting moral education in the first year of high school and to provide a favorable model. The function of these crises is such that it has penetrated even into the dimensions of human existence and has transformed and transformed him more and more every day. These crises and challenges have turned yesterday's values against today's values and yesterday's anomalies into today's norms. The purpose of the present study is basic theoretical research. The method of data analysis is such that using the available resources to take notes and by arranging the related sheets to each other in order of priority to the objectives of the research and analysis and study to provide a model of uplifting religious education has been. The results showed that the ultimate goal of uplifting moral education is to bring adolescents to a happy and lively life. Manuscript profile -
Open Access Article
7 - An analysis of the continuity of elements of ancient political writing in the Qajar
soudabeh dastitork soheyla torabifarsani naser jadidiAlthough political works have been written in the field of politics and political reflection in Iran and Islam with the aim of recommending appropriate behavior in political life and influencing the political behavior of power-holders, they also address ethical and soci MoreAlthough political works have been written in the field of politics and political reflection in Iran and Islam with the aim of recommending appropriate behavior in political life and influencing the political behavior of power-holders, they also address ethical and social issues. . At the heart of the discussions of political scribes is the presentation of the framework of the ruling power, its maintenance and reform. The guidelines have based their interpretations and justifications on principles such as the coherence of religion and politics, justice, ethics and religion, the experiences of ancestors, and wisdom and wisdom. The purpose of the guidelines is to show how to "gain power" and "maintain power". Political guidelines address how the political system works and how factors affect the production and distribution of political power. The findings of this study showed that the main purpose of Qajar periodicals is to find practical solutions for the removal of the country and the slavery that they generally regard as deplorable. From this point of view, the Qajar era's instructions differ greatly from those of the predecessors. One of the reasons why the Qajar-era prophets have been included in the scripts is that many of them, like the texts of the ancients, are the first person in the country. The most important aspects of continuity in Qajar policy are topics such as justice, focus on the king's power, the law, the relation of the king and the slave (people), and the relation of religion and politics. Manuscript profile -
Open Access Article
8 - Studying the interaction methods of the central bank supervision department with the audit and internal inspection units of banks and evaluating its impact on the efficiency and effectiveness of banking supervision
seyed mojtaba hasani shahi sara Seyed Mohammad Reza Raiszadeh Ali FallahThe aim of this study was to investigate the interactions of the central bank supervision department with the audit and internal inspection units of banks and to evaluate its impact on the efficiency and effectiveness of banking supervision. This research is applied in MoreThe aim of this study was to investigate the interactions of the central bank supervision department with the audit and internal inspection units of banks and to evaluate its impact on the efficiency and effectiveness of banking supervision. This research is applied in terms of purpose, and in terms of descriptive-survey approach. In this study, all senior managers of bank branches in Tehran were considered as a statistical population of 150 people. According to Krejcie and Morgan's table, a society of this size required at least 108 statistical samples. In this study, simple random sampling method was used to select statistical samples. The main tool used in this study was a questionnaire based on experts' opinions which contained 22 items. In this questionnaire, the answers were designed based on a five-point Likert scale (from strongly disagree to strongly agree). The validity and reliability of this questionnaire were evaluated and confirmed in different ways. After distributing and collecting questionnaires and extracting data, descriptive and inferential analyzes through SPSS and LISREL software were on the agenda. In this process, descriptive analyzes were performed on the research variables, KMO test, Kolmograph-Smirnov test, confirmatory factor analysis and path analysis. Finally, the results showed that the interaction of the central bank supervision department with the internal audit units of banks has a strong and significant positive effect on the efficiency and effectiveness of banking supervision. Manuscript profile -
Open Access Article
9 - Sustainable development of the neighborhood in the direction of social happiness and public happiness (Analysis of principles, dimensions and indicators)
Shiva Shokri Raheleh Rostami Fatemeh MozaffariSustainable development is a potential solution to some important social challenges such as happiness, which is an ultimate goal for human beings and happiness is often seen as an individual trait for which each person is solely responsible. However, it is also a social MoreSustainable development is a potential solution to some important social challenges such as happiness, which is an ultimate goal for human beings and happiness is often seen as an individual trait for which each person is solely responsible. However, it is also a social trait that is influenced by external factors. The present article reviews the parameters and goals of sustainable development to achieve happiness, the most important quantitative and qualitative criteria in five areas of happiness and ecological, economic, social and cultural sustainability through them, one can evaluate and promote happiness in neighborhoods and a brief insight about the neighborhood development project . The tool can also be used in future sustainable neighborhoods for fun projects. Finally, he suggests that sustainable development should promote happiness while rebuilding local economies and ecosystems, strengthening social ties and revives or preserves desirable cultural traditions, as well as provides an alternative framework for sustainable social development that focuses on improving the opportunities for happiness and well-being of society. Manuscript profile -
Open Access Article
10 - The dialectic of justice and public order And the synthesis of citizenship rights
Hamid TalebzadehCitizenship rights as a set of rights defined as a citizen in the sense of an obedient and influential pillar of political society vis-دولت-vis the government in terms of the Indo relationship in terms of citizenship and ultimately the equality of all members of society MoreCitizenship rights as a set of rights defined as a citizen in the sense of an obedient and influential pillar of political society vis-دولت-vis the government in terms of the Indo relationship in terms of citizenship and ultimately the equality of all members of society before the law And the individual specifically participates in the concepts of justice and public order, which by analyzing these concepts, it seems that citizenship rights are presented as manifestations and examples of a concept of justice that is in conflict with social systems related to public order. , The aims and quality of the design of these issues confirm the above statements. Of course, in terms of relativity in all three concepts of justice, public order and civil rights, as in other concepts of humanities, it is impossible to emphasize the above assumption, but in terms of relatively acceptable definitions of these concepts will confirm this. Manuscript profile -
Open Access Article
11 - Optimal model of governance in the light of an independent judiciary
Hossein Abdi Vali RostamiJudicial independence is one of the tools to ensure impartiality in judicial proceedings. Therefore, the judiciary needs to maintain its impartiality in judicial proceedings. This neutrality and independence is provided by several tools, including independence. Judiciar MoreJudicial independence is one of the tools to ensure impartiality in judicial proceedings. Therefore, the judiciary needs to maintain its impartiality in judicial proceedings. This neutrality and independence is provided by several tools, including independence. Judiciary finance and independence in determining jurisdiction. Each of these elements helps the judiciary to act as an independent pillar and away from different orientations. To examine the independence of the judiciary, a brief statement is made about the separation of powers in the West and Iran, then the elements of independence. The judiciary is mentioned. Governance is a process that solves the problems and dilemmas of society through collective effort and reliance on public power and its use. Whenever such a concept of governance emphasizes the quality and performance of its tasks, the concept of good urban governance is introduced. Good urban governance is a set of individuals, institutions, public and private sectors that plan and manage the affairs of the city and are inextricably linked to the welfare of citizens. Manuscript profile -
Open Access Article
12 - Presenting of a Pattern of environmental citizenship behavior with an emphasis on moral sentiment in Manufacturing Industries of Mazandaran province
Javad Javad Amoozad Khalili Samereh Shojaei Mohammad Bagher GorjiIncreasing environmental problems and crises in the world on the one hand and understanding the long-term consequences of environmental issues in human life on the other hand, has led researchers to understand ways to avoid harming the environment and prevent from its d MoreIncreasing environmental problems and crises in the world on the one hand and understanding the long-term consequences of environmental issues in human life on the other hand, has led researchers to understand ways to avoid harming the environment and prevent from its destruction, be. Therefore, the present study was conducted with the aim of presenting a model of environmental citizenship behavior with emphasis on moral emotions in the manufacturing industries of Mazandaran province. The research method was mixed and based on structural equation modeling. The statistical population of the study included all administrative staff and managers of manufacturing industries in Mazandaran province, the number of which was equal to 10962 people, the sample size was estimated to be 371 people using Krejcie and Morgan table. After designing the researcher-made questionnaire, a total of 500 questionnaires were distributed electronically and in person among the statistical sample, which according to the number of completed questionnaires, the number of statistical samples of the research in the present study reached 371 people. Data analysis was performed using smart pls3 and spss 20 software. The results showed that the effect of moral emotions and its sub-dimensions (moral education and growth, moral qualities, moral self-awareness) on environmental citizenship behavior was confirmed. It seems that the relationship between moral emotions and their impact on environmental citizenship behavior is important and there is a significant relationship between them and the results of this study improve the perception of factors that create employee involvement in environmental citizenship behaviors. Manuscript profile -
Open Access Article
13 - Social justice and its role in social security from the perspective of the Qur'an and Islamic traditions
Mohsen Ghafoury pour seed hamid shamerizi Kamal KhajehpourOne of the sublime goals that human beings have always sought to achieve for centuries; Social justice and benefiting from the results of its realization. According to the Qur'an, the establishment and implementation of justice in society is one of the most important du MoreOne of the sublime goals that human beings have always sought to achieve for centuries; Social justice and benefiting from the results of its realization. According to the Qur'an, the establishment and implementation of justice in society is one of the most important duties of the divine prophets; Therefore, Islam as the most perfect divine religion and at the top of it, the holy existence of the Holy Prophet (PBUH) and the Imams of the Infallibles (PBUH) as divine reformers have paid special attention to this natural principle and have explained it. Security, with all its dimensions and contexts, is one of the necessities of human individual and social life, and its absence is a great vacuum and a common chapter of many human problems in life; Therefore, it is necessary to study and explain these two categories and the relationship between them. In the present article, which has been done in a library method and in a descriptive-analytical method, while explaining the nature of social justice, its role in the security of Islamic society and in both social and economic dimensions from the perspective of the Qur'an and hadiths has been studied. Manuscript profile -
Open Access Article
14 - Comparative comparison of Ibn Khaldun's theory of nervousness, Weber's charisma and Pareto elites in the rise and fall of the Qajar dynasty
Qasem Gol Hosseini Monireh Kazemi Rashed Shahrzad sasanpur Davood EbrahimpourHistory is the science of analyzing past events. Based on this science, historical events are discussed and studied in a time and space sequence. The purpose of this study is a comparative comparison of the theories of Ibn Khaldun's nervousness, Weber's charisma and Par MoreHistory is the science of analyzing past events. Based on this science, historical events are discussed and studied in a time and space sequence. The purpose of this study is a comparative comparison of the theories of Ibn Khaldun's nervousness, Weber's charisma and Pareto elites in the rise and fall of the Qajar dynasty in order to fill the research gaps in this regard. The research method is comparative-historical comparison. Documents will also be used in this method. The findings of the research are that Ibn Khaldun in his introduction has used and generalized the concept of nervousness in explaining how and why the periodic evolution of history, emergence and fall of dynasties. According to Ibn Khaldun, nervousness is the unity and social solidarity between a group, tribe, people and nation. Max Weber also considers the three sources of legitimacy and political authority in social movements in three aspects (tradition, rationality and charisma). Charisma refers to the character of a person who, in person or in the eyes of others, has extraordinary leadership power. Also in Pareto's elite displacement theory, among the members of a group, the most deserving members of that group are called elites. The results of the study show that following the gradual decline of the Safavid dynasty and the invasion of the Afghans, the nervousness, charisma, elitism and, above all, the legitimacy of the Safavid rulers and rulers were questioned and Nader Shah replaced Karim Khan Zand after a while; But with the death of Karim Khan and during the rule of Lotfali Khan Zand, the leaders of Qajar people and especially Agha Mohammad Khan Qajar with the power of nervousness, charisma and elite among his people, in 1117 A.D. was able to subdue them and cause the emergence of Qajar dynasty. But again, during the inevitable tradition of the evolution of history, his untimely death left his heirs unable to expand their dominance alongside influential global factors such as the Iran-Russia wars, World War I, British intervention, and internal factors. And by reducing the force of nervousness, charisma and elite in Aqaba, the Qajar rulers, to prepare the ground for the removal of Ahmad Shah and the fall of the Qajar dynasty and the rise of Reza Khan and the emergence of the Pahlavi dynasty in 1304 AH. Manuscript profile -
Open Access Article
15 - Components of patience and forbearance from the perspective of the Holy Quran and the narrations of the Infallibles (PBUH)
Zeinab Maleki Babhoveizi mohammadreza abooei azam atemadifardThe view of the holy religion of Islam on the foundation of the family and the special effort to strengthen it is due to the importance of education and excellence of the individual and consequently the family and society. Achieving transcendent and strong families is n MoreThe view of the holy religion of Islam on the foundation of the family and the special effort to strengthen it is due to the importance of education and excellence of the individual and consequently the family and society. Achieving transcendent and strong families is not possible except by adorning oneself with moral virtues and the participation of all family members. In this, patience and forbearance have a special place; From the perspective of the religion of Islam, faith, worship, honor and dignity of the soul, without patience, consistency and permanence, and education and propagation of religion, is not possible without it. Families are strengthened by patience and endurance, emotional needs are met, individuals are freed from social isolation and loneliness, couples are perfected, and generational survival is achieved. People raised in such families have peace of mind and stability, as a result of being responsible human beings who contribute to the social, economic, cultural and ... growth of society. Therefore, by following the instructions of the Holy Qur'an and using the manners of the Imams of the Infallibles (PBUH) in order to create the attribute of patience among the members of society, we should try to witness strong families and as a result, a moderate, honorable and peaceful society; Therefore, in the present article, which has been done in a library method and in a descriptive-analytical manner, while explaining the necessity of strengthening the family and drawing a strong family model from the perspective of this divine religion, the role of patience and endurance on the strength of the family system from the Quran and hadiths Has been studied. Manuscript profile -
Open Access Article
16 - The effect of using accounting information systems on the productivity of manufacturing firms with a professional ethics approach under study (car companies listed on the Tehran Stock Exchange)
alireza hirad Mahdi Faghani Ahmad pifeh ali payanThe purpose of this study was to investigate the effect of applying accounting information systems on labor productivity in manufacturing firms in the period 2013 – 2018. With the help of IT software, the estimation of the model of the impact of accounting information s MoreThe purpose of this study was to investigate the effect of applying accounting information systems on labor productivity in manufacturing firms in the period 2013 – 2018. With the help of IT software, the estimation of the model of the impact of accounting information systems on the productivity of the workforce in automobile manufacturing companies of Iran has been investigated. In order to analyze the statistical data of the present study, the information was first set up in the general information table or the maternal table, Then, all data were analyzed using descriptive and inferential statistics, using SPSS software, especially SPSS software. The results of testing the research hypotheses show that accounting information systems play an important role in labor productivity in manufacturing firms. The results showed that there is a positive relationship between accounting information systems and labor productivity in manufacturing firms. Therefore, it can be concluded that accounting information systems influence the productivity of labor firms in terms of effective management, decision making and performance control. And manufacturing companies that want to increase their efficiency in terms of profitability and adaptability to market changes can achieve this by investing in a proper accounting information system in their financial accounting processes. Manuscript profile