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1 - تأثیر همزمان ساز و کارهای راهبردی شرکتی و مدیریت سودبر چسبندگی هزینه¬های نوآوری شرکت¬ها
aliasghar shekarshekan Jahan asadnia hamed sayar

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2 - Simultaneous impact of corporate strategic mechanisms and profitable management of corporate innovation cost stickiness
aliasghar shekarshekan Jahan asadnia hamed sayar

Understanding cost behavior is a key element in management accounting research. In this study, the simultaneous effect of corporate governance mechanisms and profit management on corporate cost stickiness with emphasis on marketing and innovation costs in companies list More

Understanding cost behavior is a key element in management accounting research. In this study, the simultaneous effect of corporate governance mechanisms and profit management on corporate cost stickiness with emphasis on marketing and innovation costs in companies listed on the Tehran Stock Exchange has been investigated. Manuscript profile

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3 - Investigate the relationship between busy managers and earnings management with emphasis on the role of corporate governance at listed companies in Tehran Stock Exchange
Ameneh Bazrafshan Aynaz Khorasanian

There are controversial views about the implications of the use of busy managers on the board. Therefore, the purpose of this research is to investigate the relationship between busy managers and earnings management with an emphasis on the role of corporate governance. More

There are controversial views about the implications of the use of busy managers on the board. Therefore, the purpose of this research is to investigate the relationship between busy managers and earnings management with an emphasis on the role of corporate governance. The data required for this study included 90 companies that were accepted in Tehran Stock Exchange during the years 2011-2017. Results based on regression models show that busy managers have a negative and significant effect on real earnings management. In this way, employing busy managers on the board reduces the real earnings management and, consequently, increases the quality of earnings. However, there is not a meaningful relationship between the number of busy managers and accrual earnings management. In addition, the findings suggest that corporate governance does not have a significant effect on the relationship between busy managers with earnings management. In sum, the findings provide empirical evidence on overall employment policies Manuscript profile

Open Access Article

4 - Political Utilitarianism andTheo-democracy
عبدالمجید مبلغی

The Paper investigates an epistemological question: is political utilitarianism adoptable with Theo-democracy? To find an answer for the question, itprovidesthe reader with abrief exploration of the history of political utilitarianism. Based on it, as the second step, i More

The Paper investigates an epistemological question: is political utilitarianism adoptable with Theo-democracy? To find an answer for the question, itprovidesthe reader with abrief exploration of the history of political utilitarianism. Based on it, as the second step, ittries to illustrate how political utilitarianism,especially according to John Stuart Mill’s approach,is adaptablewith the theory of Theo-democracy.The claim has been relied heavily over this judgment: Anutilitarian governmentcan be created evenwhen we accept a priority to amoral system.The paper tries to demonstratehow this epistemological judgment iscontrary to an understanding that there is no chance for adaptability between Islam and a set of moral codespresented via a taken political utility. Based on this approach, it tries to showpolitical utility is not necessarily and always an anti-religious theory. Manuscript profile

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5 - A Jurisprudential Study of Guaranteeing Principal Capital in Commissioned Manufacture Bonds
Masoumeh Mazaheri Hamideh Goushi Dehaqi

Abstract:In Islamic Sharia law, with respect to the rule of the association of profit and loss, basically the principal capital return is not guaranteed. Therefore, gaining real profit is always associated with the possibility of loss and damage. Whereas in Islamic fina More

Abstract:In Islamic Sharia law, with respect to the rule of the association of profit and loss, basically the principal capital return is not guaranteed. Therefore, gaining real profit is always associated with the possibility of loss and damage. Whereas in Islamic financial mechanisms such as commissioned manufacture bonds, the payment of the nominal value included in the bonds is guaranteed by the publisher in due date. Therefore, the owners of the bonds who are the investors of transactions will not sustain a loss or receive a reward for the reduction or increase in the value of the project upon receiving the nominal value of the bonds (principal capital). However, an analysis of the procedure for publication of the bonds, makes it clear that in commissioned manufacture bonds based on interest, the receipt of nominal value of the bonds will be realized according to the entitlement of the owners in due date proportionate to the total value of the amount due. Also guaranteeing the principal capital by the publisher of the commissioned manufacture bonds is according to the liability of the seller to pay for the object of sale. Moreover, the owners of the bonds as the buyers only own the amount due in duty of the debtor and they shall have no right in project thus commissioned. In this sense, any increase or reduction in the value of the project will have no effect in the amount of their claim. Whereas the owners of commissioned manufacture bonds along with rent with an ownership option are the joint owners of the project, thus in case of increase in project value in connection with the nominal value of the bonds, they are entitled to claim the value added. This is because according to the rule of logics the owner of actual property deserves to take a share of the increase in value of actual property value as he is to sustain the damages incurred on the actual property. Similarly, the reduction in project value in proportion to the nominal value of the commissioned manufacture bonds along with the rent with an ownership option, must be attributable to the joint owners, i.e. investors. Manuscript profile

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6 - Business ethics and ethical trading
حمید رضانیا شیرازی

In today's world due to ethical issues in international trade and the economy in general, has gained extraordinary importance. Business ethics is a branch of applied ethics and spiritual morality or ethical issues arising from what I have in the business environment or More

In today's world due to ethical issues in international trade and the economy in general, has gained extraordinary importance. Business ethics is a branch of applied ethics and spiritual morality or ethical issues arising from what I have in the business environment or business environment examined. Also due to economic globalization, the development of communication and thereby expanding markets, the need for ethical points in trade has increased more than any other time. Religions and especially Islam and Ahlul Bayt(a.s) 's interpretation emphasizes important in creating moral basis for better life of all faiths have been targets of religious teachings is evident. In fact, according to Islamic teachings real strategy for a better life and stay ahead of the opening perfectionism best solution is to resort to trade where ethics to be done carefully. Manuscript profile

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7 - The Study of Factors Affecting Ethical Behavior in Consumers

Today, one the most important topic in management research is ethics. Several studies have conducted for examining the consumer ethical behavior. The purpose of this study is to identify the factors influencing ethical behavior in consumers. This paper reviewed the effe More

Today, one the most important topic in management research is ethics. Several studies have conducted for examining the consumer ethical behavior. The purpose of this study is to identify the factors influencing ethical behavior in consumers. This paper reviewed the effect of demographic, social, psychological factors and religious beliefs on consumers' ethical behavior. The target statistical population contains customers of chain stores in the Kermanshah city. A questionnaire is designed by the researchers for collecting data. In order to analyze the data, SPSS software is used for descriptive and inferential statistics. The results show that demographic factors, social factors, psychological and religious beliefs influence the ethical behavior of the consumer and Socio-cultural factors that most influence the ethical behavior of consumers. The results of research can be used by Manufacturers and marketers in the field of environmental protection and encouraging consumers to take ethical consumption. Manuscript profile

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8 - Ethical requirements in Islamic banking
Ali Arabi Mahmoud Bagheri mahmoud erfani

A saying from the Holley Prophet of Islam says: “praying has 70 parts, the best one is Halal earning”. Accordingly the real believers strongly value the professional banking morality for earning Halal income and from their point of view the bank which is based on Islami More

A saying from the Holley Prophet of Islam says: “praying has 70 parts, the best one is Halal earning”. Accordingly the real believers strongly value the professional banking morality for earning Halal income and from their point of view the bank which is based on Islamic morality must follow 6 important aims as will be described in the article such as executing economic justice in the society. As a result the idea of Islamic Banking was first made in the 1950s and the first Islamic investment banking was established in Egypt and Malaysia in the 1960s. There are over 100 kinds of Islamic banks and the law of banking without usury was passed and enforced in 1983 after Iran Islamic revolution. The theoretical, religious jurisprudence and Islamic morality related discussions among the people who are the users of this method of banking and among the bank clerks who enforce this methods, is yet to be answered and they are not fully justified that this method is right from the religious point of view, and the money taken and given is usury. We have tried to survey the activities of the banks focusing on monetary value of time and value of money during time in Islamic jurisprudence and find an appropriate answer. It is clear that the banks pay profit to customers when attracts their money and receives profit from them when loans them. These two issues happen during time and the method of paying and taking profit separates the way of Islamic banking from regular banking. Usury that is clearly forbidden in Islam takes place in elapse of time. We have used indisputable contracts in religious jurisprudence such as Salaf (buying in advance) and Nesiyeh (selling in advance) to differentiate these two with usury. Manuscript profile

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9 - Designing a profitability model for the end user from the perspective of technology entrepreneurs with a mixed method in the Iranian software industry
Reza Hatamian naser azad Abdullah Naami

10.52547/jstpi.20971.17.68.53

User Relationships Management (URM) is a management approach to maintaining successful relationships with customers and users over time in order to keep the user profitable. The aim of this study is to design a profitability model for the end user from the perspective o More

User Relationships Management (URM) is a management approach to maintaining successful relationships with customers and users over time in order to keep the user profitable. The aim of this study is to design a profitability model for the end user from the perspective of technology entrepreneurs in the software industry of Iran with a mixed method. The statistical population includes all technology entrepreneurs those who work as analysts and programmers, system support, professional users, managers and marketers in the software industry. Using the Cochran's formula, 132 people were selected as statistical samples. To collect the data, a researcher-made questionnaire consisting of 51 items was used, the formal and content validity of which was confirmed by 30 experts and its reliability in a preliminary test with 30 subjects for all variables studied above 0.7. It came to an acceptable level. To analyze the data, descriptive statistical methods with SPSS software and inferential statistics were used to model structural equations in Smart PLS software. The findings showed that sales promotion factors on social value, product social value on product emotional value, product performance value on product economic value, product economic value on user satisfaction factors, product emotional value on user satisfaction factors, user satisfaction factors on loyalty and loyalty The user affects the user's profitability. But the product social value does not affect the product economic value. Manuscript profile

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10 - بررسی رابطه بین حق الزحمه حسابرسی با کیفیت سود و کیفیت حسابرسی در بورس اوراق بهادار تهران
فاطمه محمدزاده

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11 - بررسی نوع مدیریت سود و ساختار مالكيت و اندازه شرکت بر سودآوری آتی
فاطمه محمدزاده

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Open Access Article

12 - Influence of competition intensity on the performance components of the organization in the metal industry
Javad Naseri Mostafa Mobalighi

The purpose of this study was to investigate the effect of competition intensity on the performance components of the organization (investment and financial dimension, customer, internal process and learning) in the metal industry. The research method is descriptive-sur More

The purpose of this study was to investigate the effect of competition intensity on the performance components of the organization (investment and financial dimension, customer, internal process and learning) in the metal industry. The research method is descriptive-survey and is applied in terms of purpose. From 230 senior managers in the field of metal industry in East Azerbaijan province, using Cochran's formula, a sample of 144 people was randomly taken from this community. The research tool was a questionnaire and in order to check the validity and reliability of the questionnaire, in content validity by asking experts and in assessing the validity of the structure, factor analysis of research variables was used. Cronback alpha for all questionnaire questions was 0.902, which confirms the high reliability of the questionnaire. Kolmogorovw-Smirnov test was used to distribute the data and the results showed that all factors in the sample followed the normal distribution. To analyze the hypotheses, regression test was used and SPSS software was used to analyze and process the research data. According to the research findings, the intensity of competition affects the financial dimension, customer dimension, internal processes dimension and the organization's learning processes dimension. The results of regression tables showed that the intensity of competition has the greatest impact on the customer dimension of the organization. Manuscript profile

Open Access Article

13 - The synergy effect of nanoparticles of magnesium oxide and antibiotics on Staphylococcus aureus, Escherichia coli and Pseudomonas aeruginosa
Elham Siasi Mehrabian Sedigheh َAli Rafiei

Aim and Background: Prevalence of multidrug resistant bacteria,to be necessary simultaneous use of metal nanoparticles and antibiotics for synergistic antimicrobial effects. In this study was studied the synergy antimicrobial effect of magnesium oxide nanoparticles spec More

Aim and Background: Prevalence of multidrug resistant bacteria,to be necessary simultaneous use of metal nanoparticles and antibiotics for synergistic antimicrobial effects. In this study was studied the synergy antimicrobial effect of magnesium oxide nanoparticles specific concentrations with antibiotics on the standard strains of Staphylococcus aureus, Escherichia coli and Pseudomonas aeruginosa. Materials and Methods: After preparation of nano particles and bacteria was used antibiogram by disk diffusion. The antimicrobial properties of nanoparticles were studied by using MIC (Minimum Inhibition concentration) and MBC (Minimum Bactericidal concentration), blank discs and liquid medium. Synergistic effects for bacteria were detected by combining of specific concentration of nanoparticles with antibiotic disks and solution of antibiotics (well-method). Results: The results of the MIC and MBC and liquid medium were confirmed antimicrobial properties of these nanoparticles. E. coli other than the bacteria was more sensitive to lower concentrations of the nanoparticles. Synergistic effect was showed between different concentrations of nanoparticles with methicillin disk in E. coli but, synergistic effect can be observed for three bacteria in the well-method. Conclusion: The results showed synergy effect was observed in all of the bacteria at low concentrations with antibiotics, so this property can be used to reduce the dosage and number of consuming antibiotics. Manuscript profile

Open Access Article

14 - Investigating the moderating effect of managers' ethical characteristics on the relationship between debt volume and profit quality
seyyed javad mirabbasi Azita Jahanshad

<p>The primary goal of financial reporting in capital markets is to support certain judgments and decisions, so the quality of profit is primarily concerned because of the view that high quality information leads to better judgments and decisions. Meanwhile, the ethical More

<p>The primary goal of financial reporting in capital markets is to support certain judgments and decisions, so the quality of profit is primarily concerned because of the view that high quality information leads to better judgments and decisions. Meanwhile, the ethical characteristics of managers are effective and neglected factors in this field, therefore, the present study examines the moderating effect of ethical characteristics of managers on the relationship between the amount of debts and the quality of profits. This research has been carried out in the framework of inductive-inductive arguments. In this research, library and field methods were used to collect information. The theoretical foundations and researches carried out were used as a library basis. The statistical population of this research includes all the companies accepted in the Tehran Stock Exchange during the financial periods of 1392-1401. According to the systematic elimination method, 217 final samples were selected. According to the findings of the research, the ability of managers has a moderating effect on the non-linear relationship between debt volume and profit quality. Also, managers' short-sightedness has a moderating effect on the non-linear relationship between debt volume and profit quality, which research literature predicts a positive relationship between debt and profit management through accruals, and finally, managers' representative behavior has a moderating effect on the non-linear relationship between debt volume and profit quality. has it.</p> Manuscript profile

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