حسین شفیعی

Spiritual and emotional intelligence in the field of organizational behavior is very important for the performance of companies, concurrent with stock prices, and the expected return of investors. Managers with these two skills have a remarkable ability to create commitment in employees, strengthen the spirit of self-control in employees and eliminate weaknesses in the control of the company. Is their spirituality and affects the effectiveness of the company. Therefore, based on this argument, the present study examines the effect of managers' spiritual and emotional intelligence on the concurrence of stock prices and stock returns. For this purpose, King (2008) questionnaire and emotional intelligence based on Bar-On (2001) questionnaire were used to measure the spiritual intelligence of managers. The hypotheses were tested using the statistical method of regression analysis with composite data using the information of 60 companies listed on the Tehran Stock Exchange in 2019. The findings of the research hypothesis indicate that the emotional and spiritual intelligence of managers affects the concurrence of companies' stock prices. The results also include the effect of managers 'emotional and spiritual intelligence on companies' stock returns.

Background: Ethics are closely tied to people’s beliefs, values, ​​and ideals, and custom assumes a special sacredness for morality. The present study attempts to investigate the role of ethics in civil liability law and the ethical aspects of fault and compensation of damages arising from faults. Through analyzing ethics and its philosophy as well as investigating the ethical theories, the present study also aims to investigate the effects of ethics on civil liability theories. Moreover, by examining the contents of the first part, this study examines the principles of civil liability of the transport operator. Conclusion: Regarding human’s ethical liability, there are two main views in ethical philosophy. First, there is a retrospective view stating that human is responsible for his decision-making power and voluntary actions. Second view is a prospective one holding human responsible for the consequences of his/her actions. Much of the theory of civil liability is inspired by these two views. In the field of transportation, the legal relationship between the sender and the operator of the multimodal transport, under a single contract, is called the multimodal transport contract. The basis of transport operator liability in single-mode conventions is diverse. The basis of liability in The Hague and Warsaw Conventions is based on fault. As for the liability of operators of shipping terminals in international trade (1994), the Hamburg, CMR, CIM, Montreal and the United Nations Conventions are based on presumed liability.

Given the existing economic situation, the role of management accounting in Iranian economic enterprises has been quite evident in the last two decades. Considering the economic crises, it is necessary to examine the indicators of adoption of management accounting innovations in times of economic crisis. Therefore, the present study aimed to identify the indicators of adoption of management accounting innovations in times of economic crisis and to present a model for its structural equations. The research was conducted in two parts: qualitative and quantitative. In the qualitative section, data analysis was performed by Delphi method and using interviews with 10 experts, including managers and deputies of the management accounting department of accepted companies and university professors. The analysis was conducted three parts: open coding, axial coding and selective coding and finally Delphi method. Based on the results obtained in the qualitative section, 103 sub-components and 6 main components were identified. The main components are: 1) economic crises; 2) economic indicators; 3) organizational culture; 4) information and communication technology; 5) Management indicators and 6) Crisis control indicators. In the quantitative section, using the indicators identified in the qualitative section, a questionnaire was designed and provided to a statistical sample including 180 people, managers and deputies of the management accounting department. Finally, the questionnaires were analyzed by PLS structural equation modelling. The results showed that economic indicators ,organizational culture, information and communication technology , and crisis control indicators as indicators of adoption of management accounting innovations in times of crisis.