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    • List of Articles Governance

      • Open Access Article

        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
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        2 - The role of Islamic ethics in desirable governance
        Seyyed Zeinol-Abedin  Mousavi Hossein  Aghaei Jannat Makan NoorMohammad  Nowruzi
        Morality leads to a spiritual and inner development of mankind, and governance is the same as a policy that manages the administration of human society with the management and administration of society, how ethics, which are primarily an individual category and a kind o More
        Morality leads to a spiritual and inner development of mankind, and governance is the same as a policy that manages the administration of human society with the management and administration of society, how ethics, which are primarily an individual category and a kind of cultivation of the soul and relationship with God, and introspection in it It is manifested by the governance of community management that deals with the affairs of people in all respects, and how fundamentally, in the heart of government and political sovereignty, is the practical wisdom of "ethics" to play? By studying the desirable governance indicators, we are well aware that the basis of all of them is focused on Islamic ethics. How can it be that with all this volume of the verses of the Word of Allah Majid and the claims of the infallible Imams and the leaders of religion, which have a completely moral dimension, good principles of accountability , Accountability, rule of law, justice, fair trial, the right to comment, participation, control and fight against corruption and transparency from the moral point of view are defined and interpreted but not ethical, therefore, ethics and sovereignty, no conflict and conflict with each other and Incidentally, all good indicators are based on Islamic ethics. Now, with the addition of all these good indicators based on the Islamic ethics, a better governed state. Manuscript profile
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        3 - Value–Legal Analysis of Iran’s Governance Approach to Privatization
        Aminallah Samadi Abolfazl Jafargholikhani Mohammad Reza  Yousefi
        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
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        4 - Optimal model of governance in the light of an independent judiciary
        Hossein  Abdi Vali  Rostami
        Judicial 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 More
        Judicial 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
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        5 - An Introduction to the Empowerment of the Judiciary in Citizen Participation in the Light of the Revival of Public Rights
        Hossein  Abdi Vali  Rostami
        "City" is the main context of the current and future developments and challenges of the country, which can be observed and predicted in relation to the government institution with market and society institutions. Continuation of current challenges, weakening the areas More
        "City" is the main context of the current and future developments and challenges of the country, which can be observed and predicted in relation to the government institution with market and society institutions. Continuation of current challenges, weakening the areas of citizen participation and preventing future challenges, in addition to other tools, requires citizen participation. the condition living conditions in the city is the participation of citizens in the management of the city and its end is to guarantee the rights of citizens and regulate their role in the city. Research considers the participation component to be an important priority for city management. The judiciary, is compatible with the rights of citizens and the groundwork for their participation in the administration of cities, and is one of the requirements for good urban governance. This article deals with a legal issue, descriptively-analytically and meta-analytically, to analyze and pathology the possibility of fulfilling the mission subject to paragraph (2) of Article 156 of the Constitution (revival of public rights) in order to ensure citizens' rights Their trust in the institution of power and the basis for their participation in the administration of cities based on the index, the way of development and evolution of the judiciary of the Islamic Republic of Iran in the tradition of public law of contemporary Iran, and concludes that the fulfillment of this mission Based on the above index and in the existing governance paradigm, desire to refuse and in order to create the conditions for the possibility of reviving public rights , we need to renew the discourse and "change the paradigm". Manuscript profile