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کلیدواژه: Opacity in Financial Reporting,Corporate Social Responsibility,Corporate Governance Quality
نویسندگان: BEHBAHANINIA PARISA SADAT, ASGARI NARGES
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
Transparency helps create market confidence and supports economic sustainability. The concept of social responsibility is quite close to the concept of sustainable development. The consequence of the sustainable development approach is special attention to the concept of disclosure and reporting of ... ادامه
سال:2021
مشاهده/دانلود
کلیدواژه: AOGCM,Bayesian approach,Hybrid developed model,Seasonal variations of rainfall,Uncertainty
نویسندگان: jalili Sepideh, ASHOFTEH PARISA SADAT
ناشر: دانش آب و خاک - Water and Soil Science
In this research, the effect of climate change on rainfall was investigated using five AOGCM climatic models (HadCM3, CCSR-NIES, CSIRO-MK2, CGCM2 and GFDL R30) under emission scenarios A2 and B2 and Hybrid developed model resulting from these models based on Bayesian approach, in order to account fo... ادامه
کلیدواژه: Imprisonment, Alternative to incarceration, Elimination of imprisonment, Punishment of female offenders, Criminal justice system
نویسندگان: Akrami Ruhollah, Mohammadian Narges
ناشر: پژوهش تطبیقی حقوق اسلام و غرب - JOURNAL OF COMPARATIVE STUDIES ON ISLAMIC AND WESTERN LAW
Use of imprisonment as an important sanction in dealing with delinquency in the criminal policy of different countries has not been very successful and this has led to the tendency of legislative and judicial authorities to use its alternatives. Why and how to restrict imprisonment for women is one ... ادامه
کلیدواژه: Channel modeling,doppler effect,clustering,massive MIMO,ray tracing,5G
نویسندگان: Tamaddondar Mohammad Mehdi, NOORI NARGES
ناشر: - International Journal of Information and Communication Technology Research
This paper presents a novel three-dimensional (3D) time-variant hybrid channel model for massive multiple input multiple output (M-MIMO) wireless systems. The main aim of the proposed model is to find channel characteristics in a simple and precise manner. To achieve this purpose, this channel model... ادامه
سال:2019
کلیدواژه: Cost Stickiness,Corporate Governance,Conservatism,Structural Equation Approach
نویسندگان: PAZOUKI PARISA, DARABI ROYA
Understanding cost behavior is one of the important issues of cost accounting and management accounting. In traditional cost behavior models, variable costs are increased or decreased in proportion to changes in activity volume, and change directions in activity volume do not affect cost changes mag... ادامه
کلیدواژه: Digital Asset Tracking, Cybercrimes, Cryptocurrency, Blockchain technology, legal challenges
نویسندگان: Khorshedi Sara, Niknam Amirhossein, Hamadani Narges
ناشر: حقوق سایبری - Journal of Cyber Law
The tracking of digital assets in cybercrimes, especially within the framework of blockchain technology and cryptocurrencies, is considered a complex and emerging legal issue that has created numerous challenges in various legal systems. The main research question of this study is how effective and ... ادامه
سال:2024
کلیدواژه: corporate governance, Audit Committee, board of directors, Aggressive Business Strategy
نویسندگان: Fatheh Mohammad Hosein, Rahmani Parisa
ناشر: اقتصاد پولی، مالی - Monetary and Financial Economics
1- INTRODUCTION The business strategy of companies plays an essential role in achieving the company's goals, and strategies should be adopted based on the company's ability, resources, and goals. Choosing the wrong strategy can jeopardize the interests of the stakeholders and the company. As a resul... ادامه
سال:2023
کلیدواژه: Productivity, Tose’e Ta’avon Bank, Selected branches
نویسندگان: SHarifi Hasan, Hojabrkiani Kambiz, Asgari Farid
ناشر: حسابداری دولتی - Governmental Accounting
In order to evaluate the productivity of banks, it is necessary to measure the efficiency of banks. Therefore, in this research, productivity and factors affecting it were investigated in the Tose’e Ta’avon Bank and its selected branches.Methodology. The marginal cost function approach was use... ادامه
کلیدواژه: Political Connection,Board Independence,Tax Aggressiveness,Corporate Governance,Institutional Shareholder
نویسندگان: KASHANIPOUR MOHAMMAD, FARAJI OMID, Borji Parisa
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact of these proxies on the relationship between po... ادامه
سال:2020
کلیدواژه: Social Justice, land use, Second Step of the Islamic Revolution Declaration, Multi-criteria Analysis, VIKOR model
نویسندگان: Mousavi Somayyeh Sadat, Darban Astaneh Ali Reza
ناشر: مطالعات میان رشته ای تمدنی انقلاب اسلامی - Journal of Interdisciplinary Civilizational Studies of the Islamic Revolution
Social justice in land use is considered one of the fundamental pillars of sustainable rural development and the optimal management of land as a public asset. In the Statement on the Second Step of the Islamic Revolution, justice is introduced as a key principle for achieving progress and sustainabl... ادامه
سال:2025
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