List of Articles profit

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  1 - 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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  2 - 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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  3 - 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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  4 - Optimal Allocation of Battery Energy Storage in Distribution Network for Maximum Profitability
  mohammad rasol jannesar mohsen kalantar A. R. Sedighi
  In this paper, the optimal allocation of battery energy storage in the distribution network is performed for peak shaving and maximizing profitability. To this end, indicator shave been introduced using hourly load information, feeder upgrade cost and electricity sales More

  In this paper, the optimal allocation of battery energy storage in the distribution network is performed for peak shaving and maximizing profitability. To this end, indicator shave been introduced using hourly load information, feeder upgrade cost and electricity sales price to various tariffs. Then, using the Analytic Hierarchy Process (AHP), the indicators are weighted and a suitable feeder is indicated for installing energy storage. Then, to achieve the maximum possible peak shaving and maximize profit, an economic objective function is defined to determine the optimal sizing and charge-discharge of the energy storage. The objective function includes the investment and operating cost of battery energy storage and the profits of energy arbitrage, deferring facility investment, environmental issues, and reducing the upstream access cost. Appropriate constraints are considered according to the peak shaving, range of battery power and energy capacity as well as balance in the amount of charge and discharge. Due to the nonlinearity of the objective function, the components involved in the nonlinearity of the objective function are determined according to the heuristic algorithms (Genetic Algorithm (GA), Particle Swarm Optimization (PSO), Ant Colony Optimization (ACO), and Tabu Search (TS)) and then the objective function is solved by the Interior-point linear programming. The results provide the most suitable battery type and optimization method among the introduced batteries and methods while fulfilling the objectives. Manuscript profile
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  5 - Design and Simulation of a New Micro-Displacement Sensor Based on Negative Refraction Photonic Crystal
  K. Fasihi
  In this paper, design and simulation of a new micro-displacement sensor based on photonic crystal fixed and movable segments is presented. It has been shown that using negative refraction photonic crystal in the fixed segment, the transmitted power is concentrated on th More

  In this paper, design and simulation of a new micro-displacement sensor based on photonic crystal fixed and movable segments is presented. It has been shown that using negative refraction photonic crystal in the fixed segment, the transmitted power is concentrated on the entrance of the movable segment, and the sensor specifications are improved. Based on the FDTD simulation results, the sensitivity, the operational displacement range and the regression coefficient of the proposed sensor are 1.1 (a-1), 0.35a and 0.99848, respectively. The simulation results show that the proposed sensor has a good performance and could well be used in micro-displacement measuring systems. Manuscript profile
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  6 - 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
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  7 - Investigating the Influence of Human Resources Management Activities on Customer Loyalty in the Hoteling Industry Using a Multilevel Approach
  zahra Nikkhah-Farkhani Mohammad shaykhzade
  10.52547/journalitor.36121.11.21.1
  Considering the fact that customer loyalty is regarded as one of the most important concerns of hotel managers, this study sought to investigate the influence of human resources management activities on customer loyalty using a multi-level approach. The statistical popu More

  Considering the fact that customer loyalty is regarded as one of the most important concerns of hotel managers, this study sought to investigate the influence of human resources management activities on customer loyalty using a multi-level approach. The statistical population of the study comprised of managers, staff, and customers of four-star and five-star hotels in Mashhad. Moreover, the statistical sample size of the research at the organization level consisted of thirty-four, one-hundred and forty, two-hundred and forty managers, staff, and customers at organizational, staff, and customer levels, respectively. On the other hand, Sam’s 12-item questionnaire (2008) and the 17-item questionnaire developed by Al-Rafiei et al. (2013) were used to measure the human resources management activities and the staff’s satisfaction and loyalty, respectively, whose validity and reliability was tested using the Content validity method and Cronbach's alpha, respectively. Finally, HLM 7.02 and the SPSS software were used to analyse the collected data. The results proved the positive influence of human resources management activities on the staff’s satisfaction and loyalty, and in turn, on the satisfaction and loyalty of the customers. Therefore, it could be argued that hotel managers can increase the loyalty of their customers by emphasizing human resource management activities and improving their staff’s satisfaction and loyalty, which would increase the profitability of hotels in the long term by reducing marketing costs. Manuscript profile
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  8 - 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