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The Role of Modern Technologies in the Situational Prevention of Terrorism Financing in Digital Banking

کلیدواژه: Terrorism Financing,terrorist financing,Situational prevention,Digital Banking,terrorism

نویسندگان: Darabi Shahrdad, Samavati Pirouz Amir, Chegeni Mahdi, Valizadeh Maryam

ناشر: حقوق جزای بین الملل - International Criminal Law

Terrorism financing, as the financial system supporting terrorist activities, has become one of the most critical challenges to national and international security. Consequently, its prevention is of paramount importance in countering the funding of terrorism. This article examines the role of moder... ادامه

سال:2025

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Effects of Corporate Governance and Earnings on Cost Stickiness and Conservatism in the Capital Market

کلیدواژه: Cost Stickiness,Corporate Governance,Conservatism,Structural Equation Approach

نویسندگان: PAZOUKI PARISA, DARABI ROYA

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

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

سال:2019

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The Moderating Effect of Internal Audit Function Quality on the Relationship between Corporate Governance Quality and Corporate Performance

کلیدواژه:

نویسندگان: VALIZADEH LARIJANI AZAM, Khodaee Mona

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

Internal audit is one of the most important and main mechanisms for more effective, efficient, and better implementation of corporate governance to achieve organizational goals and improve corporate performance. Therefore, the purpose of this study is to investigate the relationship between internal... ادامه

سال:2022

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Emerging Technologies Monitoring: Identification, Evaluation, and Selection for Intelligent Entry into Future-Making Domains

کلیدواژه: technology monitoring, Emerging and future-oriented fields, Innovative technologies, Nanotechnology

نویسندگان: Azad Shahraki Saber, Lotfi Zadeh Maryam, Rezayat Seyed Mahdi, Askari Alireza

ناشر: نانو مقیاس - NANOSCALE

This study presents a comprehensive process for monitoring emerging technologies to identify, evaluate, and select them for intelligent entry into future-making domains. In the first phase, diverse sources, including research institutions, books, and start-ups, were analyzed using a 360-degree appro... ادامه

سال:2024

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The Contrast Between Enterprise Risk Management and Neoclassical Economics In Insurance Companies Focusing On Supplemental Health Insurance

کلیدواژه: Insurance,Risk Culture,Enterprise Risk Management,Neo-Classical Economics,Analytic Hierarchy Process

نویسندگان: AALAEI MAHBOUBEH, Azizi Amiri Mohammad Mahdi, Khalighi Faramarz, Askari Maryam Sadat

ناشر: پژوهشنامه بیمه - Iranian Journal of Insurance Research

Objective: This paper examines the effect of risk culture on the performance of risk management in insurance companies providing complementary health insurance, in terms of neoclassical economics and enterprise risk management. Methodology: The Analytic hierarchy process (AHP) was used in this study... ادامه

سال:2020

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Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance

کلیدواژه: Quality of internal audit unit's performance,Quality of financial reporting,Delay in issuing the report of independent auditor

نویسندگان: VALIZADEH LARIJANI AZAM, RAHMANI ALI, Shabani Asli Samaneh

ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING

The Internal Audit Unit is one of the corporate governance mechanisms in order to better monitor shareholders' behavior and performance. Therefore, the purpose of the present study is to investigate the relationship between the quality of internal audit unit's performance and the quality of financia... ادامه

سال:2022

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Analysis of Ability Management with Emphasis on the Role of Accounting and Corporate Governance Indicators (Artificial Intelligence Method)

کلیدواژه: Management Ability,Accounting,Corporate Governance Indicators,Artificial Intelligence

نویسندگان: Shahsahebi Seyed Mostafa, DARABI ROYA, HAMIDIAN MOHSEN

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

The purpose of this research is to analyze management ability using artificial intelligence algorithm using accounting and corporate governance indexes. In this regard, to measure the management ability of the Demerjian index is used. Initial independent variables in this study include variables of ... ادامه

سال:2021

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Artificial Intelligence Approach Analyzing Management Ability Based on Accounting and Corporate Governance Criteria

کلیدواژه: Management Ability,Accounting Variables and Corporate Governance,Artificial Intelligence Algorithm

نویسندگان: Shahsahebi Seyed Mostafa, DARABI ROYA, HAMIDIAN MOHSEN

ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING

The aim of this research is the analysis of management ability using accounting and corporate governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate governance and audit committee) and accountin... ادامه

سال:2020

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Examination of the Effects of Justice in Governance in the Thought of the Leaders of the Islamic Revolution and Allameh Tabataba'i

کلیدواژه: Imam Khomeini, Ayatollah Khamenei, Allameh Tabataba'i, Justice, governance, monotheistic education, Human dignity

نویسندگان: Moghadasi Mohamad Mahdi

ناشر: پژوهش در آموزش معارف و تربیت اسلامی - Research Quarterly Of Islamic Education and Training

Justice is an inherent inclination in humans, esteemed by all schools of thought, with political and educational schools claiming its realization. However, what distinguishes these schools from one another is the interpretation of justice they offer. Imam Khomeini and the Supreme Leader, considering... ادامه

سال:2024

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The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability

کلیدواژه: Performance variability,Accruals quality,Corporate governance quality

نویسندگان: VALIZADEH LARIJANI AZAM, HOSSEINI SEYED ALI, Tahmasebi Ashtiyani Mahsa

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Objective: As prior studies consequences, accruals quality and corporate governance are two important factors that can affect on firms performance significantly. Establishing corporate governance and increasing the quality of that, as one of the benchmarks to measure the performance of the firms, wi... ادامه

سال:2020

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