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The Reengineering of the Process of OfficialJ judicial Experts' Investigations in the Field of Accounting and Auditing

کلیدواژه:

نویسندگان: salehi hosseyn, ahadiserkani seyedyusef, sheykh mohammad javad

ناشر: پژوهش های اخلاقی - Ethical Research

The purpose of this study is to review the function of official judicial experts in order to correct expert theories in the field of accounting and auditing by identifying and analyzing the causes and factors affecting the reduction in the quality and effectiveness of professional investigations.... ادامه

سال:2024

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The Relationship between Mechanisms of Corporate Governance and Experience with Ethical Decision-Making of Internal Audit

کلیدواژه: Corporate governance,Internal audit,Experience,Ethical decision,making

نویسندگان: SALEHI T.

ناشر: اخلاق در علوم و فناوری - Ethics in Science and Technology

Background: In recent years the organizations are faced with constantly changing role of internal audit. The internal audit function of supervisory activity has become to assess the quality and adequacy of internal controls، contribute to risk management of enterprises، playing advisory role and imp... ادامه

سال:2018

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Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange

کلیدواژه: business strategy,corporate governance,cash balance,listed companies in Tehran Stock Exchange

نویسندگان: Ghasemi Toudeshkechoei Mahsa, Sayrani Mohammad, SALEHI HAMIDREZA

ناشر: IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE - IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE

This study aims to investigate the effect of business strategy and corporate governance on maintaining cash balance policies in companies listed on the Tehran Stock Exchange. Accordingly, the annual data of 108 listed companies on the Tehran Stock Exchange during 2011 to 2019, unit root panel tests ... ادامه

سال:2021

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A Multi-task Model to Detect Saliency and Edge using Hybrid Cost Function

کلیدواژه: Salient object detection, Edge detection, Hybrid loss function, Fully convolutional network, Deep learning, Image processing

نویسندگان: Dehghan Sajjad, Fadaeieslam Mohammad Javad

ناشر: مدل سازی در مهندسی - Modeling in Engineering

Detection of salient objects is done with the aim of identifying and segmenting prominent objects or areas in an image. Fully Convolutional Networks (FCNs) have shown their advantages in salient object detection; however, many previous works have focused on the accuracy of the prominent area without... ادامه

سال:2022

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A Meta-analysis of the Relationship between Corporate Governance Mechanisms and Financial Performance in Islamic Banks

کلیدواژه: Corporate governance,Financial performance,Islamic banks,Meta-analysis approach

نویسندگان: Shirmehanji Mohammad Baqer, Nourahmadi Mohammad Javad, Tavassoli Mohammad Ismail

ناشر: معرفت اقتصاد اسلامی - Ma`rifat-e Eghtesad-e Islami

The relationship between corporate governance mechanisms and the financial performance of Islamic banks has been extensively studied in previous empirical research. However, the results differ mainly due to the heterogeneity of the samples used in the experimental research. To explain and draw concl... ادامه

سال:2021

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Formulating Interactive Policy Making Framework Regarding Anti Money Laundering in the Islamic Republic of Iran Banking System

کلیدواژه: Policy,Interactive policy making,Money laundering,Anti-money laundering,Banking system

نویسندگان: HOSEINPOUR DAVOUD, MADANI JAVAD, SHARIFZADEH FATTAH, MOHAGHEGH NIA MOHAMMAD JAVAD

ناشر: سیاستگذاری عمومی - IRANIAN JOURNAL OF PUBLIC POLICY

The policy-making process is one of the main pillars of the political, economic, social and cultural system of a country, which is an integral part of the state decision-making system. One of the latest and most important knowledge theories of policy making are the interactive policy-making topic th... ادامه

سال:2018

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A Justice Based Interpretation of ‘ Positive’ Economics; an Exposition of the Function of Economics and its Relation to Islamic Economics

کلیدواژه: Conflict Of Interest,Justice,Philosophy of Economics,Philosophy of Islamic Economics,Positive-normative Distinction

نویسندگان: REZAEI MOHAMMAD JAVAD, MOVAHEDI BEKNAZAR MAHDI

ناشر: مطالعات اقتصاد اسلامی - JOURNAL OF ISLAMIC ECONOMIC STUDIES

Clarification of definitions and functions of social sciences has important implications in our understanding about the nature and method of these sciences. This paper seeks to clarify the position of ideas about justice in the scientific effort of economists, by presenting an account about the natu... ادامه

سال:2021

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The Role of Corporate Governance in the Relation between Tax Avoidance and Managerial Empire Building

کلیدواژه: Managerial Empire Building, Tax Avoidance, Corporate governance

نویسندگان: Mostafaei Mohammad, Rezazadeh Javad, Sepasi Sahar, Amri Asrami Mohammad

ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing

The aim of this study was to explore the impact of corporate governance on the link between tax avoidance and managerial empire building. According to the theory of managers' personal considerations, managers may not always prioritize decisions that benefit shareholders, but rather focus on maximizi... ادامه

سال:2023

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Designing Justice Index in Islamic Banking with Content Analysis Approach and Fuzzy Decision Making Method

کلیدواژه: Justice Index, islamic banking, content analysis, fuzzy AHP

نویسندگان: Mohagheghnia Mohammad Javad, Seilsepoor Hossein, Ahmadi Shima

ناشر: تحقیقات مالی اسلامی - Islamic Financial Research

One of the components of the Islamization of banks after the implementation of usury-free banking has been the implementation of justice. In this research, the design of the justice index in Islamic banking as one of the sub-systems of the Islamic economy has been addressed. In Islam, justice is tie... ادامه

سال:2023

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