List of Articles حاکمیت

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - The Role of Ethics in Implementation of Extensible Business Reporting Language (XBRL) by Companies Acquired in Tehran Stock Exchange
  Jamal  Mohammadi Ali  Khozain
  The new language of financial reporting in the new age is Extensible Business Reporting Language (XBRL). It is a powerful tool, efficiency and effectiveness of the financial reporting process makes it easy. And process data acquisition and transparency in the disclosure More

  The new language of financial reporting in the new age is Extensible Business Reporting Language (XBRL). It is a powerful tool, efficiency and effectiveness of the financial reporting process makes it easy. And process data acquisition and transparency in the disclosure improves. The present study examines the role of ethics in implementing the extensible business reporting language (XBRL) by listed companies in Tehran Stock Exchange.The method of the research is descriptive – correlation.The study Statistical Society is financial managers of listed companies in Tehran Stock Exchange and is a member of the Iranian Association of Certified Public Accountants, Among all subjects 120 participants were selected by simple random sampling .The data gathering tool was a questionnaire.In order to analyze the data, binomial test, t test, Wilcoxon test, one sample, and Kolmogrov-Smirnov test were used.The findings of the research show that ethics is effective in accelerating the implementation of the Extensible Business Reporting Language (XBRL) by listed companies in the Tehran Stock Exchange. The factors: environmental, organizational, corporate governance, and Technology are Influencing Financial Reporting in Implementing This Language.Since there is no legal requirement for implementation of the Extensible Business Reporting Language (XBRL) for listed companies in the Tehran Stock Exchange, ethics as the main factor can be effective in implementing this financial reporting language in order to clarify the information. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - The economic rights of coastal countries in different maritime areas In the shadow of moral teachings
  maryam shamoni Ahwazi mansour atashene basem mavali zadeh
  Governance is one of the most fundamental concepts related to the formation and sustainability of the state-state, which gives the legitimate and objective faculties of the government of that country. This concept defines the scope of the authority of the political syst More

  Governance is one of the most fundamental concepts related to the formation and sustainability of the state-state, which gives the legitimate and objective faculties of the government of that country. This concept defines the scope of the authority of the political system and governing institutions within the country and in foreign relations. In addition to the political borders of the land, the sovereignty of the countries has come at the blue borders. In marine environments, coastal countries are qualified after considering the economic bases of the maritime zones. In this regard, one of the roots of the disagreements arises here from which developed countries want to dominate economic zones and limit the domination of governments The coast was around the waters around you. On the other hand, colonized and developing countries are demanding more seaweed for economic protection from their land areas. In this study, the purpose of this study was to examine the economic rights of coastal countries in different marine areas. And then collect information using the library method and phishing. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - The place of ethics in property with a focus on the rule of domination and public sovereignty
  zahra sarhaddi Seyed Mohammad Mehdi  Ghamami Tavakol  Habibzadeh
  20.1001.1.23833279.1399.10.40.9.3
  he special place of property in the daily life of human beings is of special importance and prominence among other issues, so much so that in the divine schools and even non-divine systems, it is a fundamental and certain principle for regulating the social and economic More

  he special place of property in the daily life of human beings is of special importance and prominence among other issues, so much so that in the divine schools and even non-divine systems, it is a fundamental and certain principle for regulating the social and economic relations of society. It is the most famous jurisprudential rule and has long been one of the most basic rules of Islamic jurisprudence due to its extensive economic and social application. This rule establishes the pillars of ownership in conflict with the subject of ownership and the rule of domination with the public interest. Most believe that the principle of preference for public rights and collective interests It restricts the scope of domination and is in conflict with these two public interests. However, some views in the rule of domination refer to the collective and do not infer conflict with the public interest. The present study focuses on ownership based on the rule of domination and the rule of public interest The growing complexity of people's lives and social relationships, which limit the rule of domination in conflict with the public interest and even deprivation of property, has been processed so that no one has entered as above. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  4 - Value–Legal Analysis of Iran’s Governance Approach to Privatization
  Aminallah Samadi Abolfazl Jafargholikhani Mohammad Reza  Yousefi
  20.1001.1.23833279.1399.10.40.11.5
  The term “privatization” has not been defined in our laws. Privatization is a complicated and vague concept featuring various political, social, economic and legal aspects and outcomes. Before and after the Islamic Revolution, our legislator’s approach has been towards More

  The term “privatization” has not been defined in our laws. Privatization is a complicated and vague concept featuring various political, social, economic and legal aspects and outcomes. Before and after the Islamic Revolution, our legislator’s approach has been towards the domination of public and state ownership. But, a larger deal of attention was gradually paid to privatization due to numerous reasons such as domestic and foreign factors including the prevention of public and state sectors’ monopoly, stagnation of the society, downsizing of the government, valuing the private sector and entry to global trade and markets. The objective and distinct examples of such an approach is the Act 44 of the constitution and Islamic Republic of Iran’s first to sixth economic, social and cultural development plans. The most important objective of privatization has been enhancement of the entities’ efficiency and optimization of resource allocation in the majority of the countries. Valuing the privatization is in fact supplementing the state and public proprietorship. Such an overlap can remove the gaps and impediments and concomitantly put into effect all the national talents and competencies. The present study aims at elaboration of the adopted by value – legal analysis of Islamic Republic of Iran’s governance approach towards the process and concept of privatization. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  5 - The dialectic of justice and public order And the synthesis of citizenship rights
  Hamid  Talebzadeh
  20.1001.1.23833279.1400.12.46.9.5
  Citizenship 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 More

  Citizenship 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
  • Abstract Page
  • Full-Text
  
  6 - Obstacles to the principle of the rule of will and the place of good morals in banking contracts
  Ali  Dizaji Behshid  Arfania ali reza mazloom rahni
  20.1001.1.23833279.1401.12.48.14.8
  The principle of the rule of will has been accepted as a basic principle in the civil law and has cast a shadow over the laws and rules of transactions. (Including contract, agreement, condition). Obstacles that are also enumerated in the legal doctrine are not rooted i More

  The principle of the rule of will has been accepted as a basic principle in the civil law and has cast a shadow over the laws and rules of transactions. (Including contract, agreement, condition). Obstacles that are also enumerated in the legal doctrine are not rooted in the lack of will and sovereignty of the will, but are rooted in materials that are themselves relative and variable, so these obstacles can not be considered as obstacles to the rule of will, but these obstacles in the implementation and effectiveness stage. Are effective in position. Of course, this does not mean giving too much credit and expansion, because the need for supervision in the legal world is undeniable, but supervision does not mean restraint. As a result, the conditions stated in the banking contracts should not contradict the bank rules and regulations. In any case, observance of the bank rules is necessary and necessary, and if a special condition or rule is included in the contract contrary to the banking rules, the customer can The court will request its annulment. The aim of this study was to investigate the barriers to the flow of the principle of the rule of will in banking contracts in a descriptive-analytical method. Manuscript profile