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Modeling the Moderating Effects of Corporate Governance on the Relation between Social Trust and Tax Avoidance

کلیدواژه: Social trust,Tax avoidance,corporate governance,Substitution theory,Complementary theory

نویسندگان: Rezaie Pite Noie Yaser, Safari Grayoli Mehdi, NOROZI MOHAMMAD

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

Today, tax avoidance, as an opportunistic behavior, is considered as one of the major problems which beset tax system. One of the various factors influencing corporate tax avoidance is social trust, such that directors of firms with high social trust level are less inclined to exercise opportunistic... ادامه

سال:2020

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Multilayer Modeling Framework for Hybrid Warfare Game

کلیدواژه: hybrid warfare, Modeling framework, War game, Agent-based

نویسندگان: Khorrami Yaser

ناشر: پدافند غیر عامل

Hybrid warfare has been one of the topics of interest in recent years. This warfare has been given special importance due to the involvement of different economic, political, social, military and similar layers and its analysis has been complicated. Therefore, in addition to the need to upgrade ... ادامه

سال:2024

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Justice Discourse in the Field of Health in the Aftermath of the Islamic Revolution in Iran

کلیدواژه: Discourse Analysis,Social Justice,Health,Insurance,Government

نویسندگان: Safari Shalie Reza

ناشر: مطالعات راهبردی - Strategic Studies Quarterly

Enjoying the discourse analysis methodology, the paper intends to answer the following question: How the social justice and especially the health issue has been addressed and disclosed in the related discourses of the different governments after triumph of the Islamic Revolution in Iran. According t... ادامه

سال:2017

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Content Analysis of the Investment Deposit from the Perspective of Imamia Jurisprudence, Civil Law and Interest-Free Banking Law

کلیدواژه: Investment deposit account, mudarabah contract, power of attorney contract, Imami jurisprudence civil law, law on banking operations without usury

نویسندگان: Moradi Yaser, Heidari Harestani Mohammad Javad, Ghanbarian Badi Mohammad Reza

ناشر: پژوهش نامه فقه اجتماعی - Research Letter of Social Jurisprudence

The expansion of the institution of the bank in the societies and the effects of the legal relations formed in connection with it are so vast that it casts a shadow on all the economic aspects of human life. The preparation of a legal form for investment deposit within the framework of certain contr... ادامه

سال:2024

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A 3D Time-Variant Non-Stationary Hybrid Channel Model for Massive MIMO Systems

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

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Evaluation of AquaCrop Model in Simulating Yield and Water Use Efficiency of Three Corn Hybrids under Hot-Dry Climatic Conditions

کلیدواژه: AquaCrop model,Drought stress,Simulation,Water use efficiency,Yield

نویسندگان: Esmaeilian YASER, RAMROUDI MAHMOOD

ناشر: اکوفیزیولوژی گیاهان زراعی (علوم کشاورزی) - JOURNAL OF CROP ECOPHYSIOLOGY (AGRICULTURE SCIENCE)

Nowadays, crop simulation models have a key role in crop growth and yield estimation, production planning, production economy and identifying strategies for crops supply. In this research, AquaCrop model was calibrated and evaluated for three corn hybrids; (DC 370, ZP 677, and SC 704) under differen... ادامه

سال:2018

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Providing a Pattern of the Impact of Political Connection and Corporate Governance on Banks Performance in Financial Crisis Condition

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نویسندگان: , ZOLFAGHARI MEHDI, VAEZ SEYYED ALI, Khoda Moradi Mohammad

ناشر: اقتصاد مالی - Financial Economics

The aim of the present study is to investigate and provide a model of the impact of political connection and corporate governance on banks' performance in the financial crisis condition. In order to achieve the objectives of the research, the information of 10 banks listed on Tehran Stock Exchange, ... ادامه

سال:2021

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The Relationship between the Transcendence of Values and Economic Justice in the Prophetic Age

کلیدواژه: Ratio,Economic Justice,Value,Exaltation of Values,Prophetic Age

نویسندگان: Musavi Nezhad Seyyed Mohammad Mehdi, Soleimani Amiri Javad

ناشر: تاریخ فرهنگ و تمدن اسلامی - THE HISTORY OF ISLAMIC CULTURE AND CIVILIZATION

Adapting a descriptive and analytical approach, this article investigates the impact of spiritual values on the flow of economic justice and the role of economic justice in the promotion of values as part of the cultural situation in the history of the Prophetic era. For analysis, the concept of val... ادامه

سال:2022

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The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks

کلیدواژه: Corporate Governance,Liquidity Risk,Credit Risk

نویسندگان: MARANJORY MEHDI

ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES

The purpose of this study was to investigate the effect of corporate governance on the relationship between liquidity risk and credit with the performance of banks accepted in Tehran Stock Exchange. In line with this goal, 10 banks were selected as examples during the 2018-2014 periods. To test the ... ادامه

سال:2022

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Reconsideration of "Qardh" as a Profitable Contract in Islamic Banking

کلیدواژه: Riba-free banking system,Qardh,interest rate

نویسندگان: NAJI MEHDI

ناشر: تحقیقات اقتصادی - Journal of Economic Research

As the main incentive of a bank, as an economic agent, is gaining profit, the prohibition of lender asking borrower any bonus out of Qardh in Islamic Shari'ah have marginalized this type of contract in Islamic banking system and, in contrary to conventional banking system, let other types of Islamic... ادامه

سال:2019

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