مطالب

Audit quality is one of the most important issues in the field of auditing and the capital market. Defining a framework for determining the quality of audit is important so the present study seeks to rank and compare the factors affecting audit quality from the perspective of different groups using a multi-attribute TOPSIS technique. In this research, first, 15 influencing factors were selected as quality indicators using library studies, and then these indicators were analyzed using TOPSIS multi-attribute technique by distributing questionnaires among four groups including: researchers and faculty members, audit institutes, chartered accountants, members of the audit committee, and financial managers of the companies listed on the Tehran Stock Exchange and they were rated and compared. From the view point of the of researchers and faculty members, auditing institutes, auditing committee members and chief financial managers, the most important effective factors on the audit quality are professional level of the auditor in the industry expertise, number of employed chartered public accountants and quality control score, respectively. The results of index comparison test indicates that from the view point of the four studied groups, there is a sensible difference between 15 abovementioned indicators.

The labor market is one of the main markets in the national economy and the equilibrium of the labor market is one of the main concerns of policymakers in every country. Theoretical foundations and empirical studies show that labor demand is the main factor in creating employment and equilibrium in the labor market. This article evaluates the effect of fiscal policy on labor demand in Iran from 1976-2018. During this period, the government has implemented employment-generating projects, tax and insurance exemptions via annual development programs and budgets, and encouraged investment in areas with high unemployment rates. we examined the effect of current government expenditures, government development expenditures, and taxes to study the effect of government fiscal policies on labor demand. In this article, we estimate the dynamic function of labor demand using the ARDL technique. According to the theoretical foundations and empirical studies in the specified function, labor demand is a function of intermittent values and independent variables of Gross Domestic Product (GDP), real wages, capital stock, current government expenditures, government development expenditures, tax revenues, and dummy variables of imposed war and the UN Security Council sanction. The results showed that fiscal policy has not had a positive effect on labor demand in the Iranian labor market in the short and long term.

Introduction: Justice and fairness are two basic moral concepts in law. All judges, in the performance of their judicial duties, have faced the demands of issuing "just" and "fair" verdicts many times, without perhaps paying attention to the meanings of justice and fairness. Therefore, in the present study, the place of fairness in fair proceedings has been examined. Materials and Methods: The current review is descriptive and analytical and based on a library study. Conclusion: The rule of fairness, which is the purpose of this research, means considering the circumstances and conditions of the case and involving them in giving the appropriate decision. In the Roman, Germanic and Common law legal systems, fairness is a concept that entered these systems from the past and means a decision based on the judge's conscience. In the common law system, equity is one of the sources of rights; However, fairness is not stated as a rule in Iranian law, and some jurists have proposed it as a source of law that is not written. On the other hand, this concept also has the characteristics of a legal rule and has many applications in law, so it can also be a legal rule

The caused rapid spread of the Coronavirus, or Covid-19, has a pandemic with effects beyond health-related issues. Scientists a referred to this "total as social reality," event profoundly as it has changed our daily lives and behavior, and has had, will continue to have, far-reaching economic and political impacts. This article seeks to show how the Corona epidemic has affected neoliberalism, which has become one of the dominant discourses of international relations and governments since the 1980s. Library sources and analytical-descriptive method were used to conduct this research. The results of this article show that the Corona pandemic has revealed the moral vacuum and economic failures at the heart of the neoliberalism-based "development" model that has dominated global economic relations since the 1980s. Rather than putting politics and economics at the service of citizens, neoliberalism has forced workers to serve the needs of the market. At the same time, neoliberalism has discriminated public services, especially health care, against in the face of the coronavirus challenge

This study introduces a collection of manuscripts of Münşeʾât ve Baʿżî Vaḳâyiʿ-i Sulṭân Süleymân Ḫân that are preserved in the Austrian National Library with the signature of H.O. 50. This research aims to shed light on the history of Ottoman-Safavid relations through their direct correspondence. Furthermore, it checks the accuracy of the printed version of documents Mecmûʿa-i Münşeʾât üs-Selâṭîn (Istanbul, 1858), which are a major source of the two medieval empire of Iran and Turkey, as modifications have already been demonstrated by distinguished scholars such as Kurt Holter. The results of this study show that the aforementioned manuscripts contain 75 documents, including letters and campaign diaries. A total of 32 letters and one campaign diary are related to the relations during Ottoman ruler, Suleiman I and Ismail I and Tahmasp I of the Safavid Empire. In addition, correspondence of these two empires from Münşeʾât ve Baʿżî Vaḳâyiʿ-i Sulṭân Süleymân Ḫân can be found in Mecmûʿa-i Münşeʾât üs-Selâṭîn (Istanbul,1858).

In today's competitive markets, brands are always trying to create a desirable image of their products and services to elicit more favorable tendencies in customers. Beyond the marketing efforts of brands, there is an important factor that can either strengthen or weaken these marketing efforts. This factor is related to the country of origin or manufacturer of a brand, which can have an impact on consumer behavior and perceptions of products and brands from that country. Therefore, the aim of this research is to investigate the effect of the country of origin and manufacturer on consumer perceptions of the institutional environment of countries and purchasing decisions, taking into account the moderating role of beliefs arising from customer trust. This research is an applied study and, in terms of data collection method, is descriptive-correlational. A library approach was used to extract studies, and a field approach was used to collect statistical data, with the data collection tool being a questionnaire. The study population consisted of customers who own and purchase iPhones from the Apple brand in districts 1, 2, and 3 of Tehran. Descriptive statistics and inferential analysis were used to analyze the data, and the software used to analyze the data was SPSS and smart PLS. The results indicate that the country of origin of a brand has an impact on perceptions of the legitimacy and regulatory environment of that country. Additionally, the results show that the country of manufacture of a brand also has an impact on perceptions of the normative environment and regulatory environment of that country. On the other hand, perceptions of the legitimacy of the country of manufacture of a brand have an impact on customer preferences for a brand and a willingness to pay a higher price for a brand. However, the impact of the country of origin on customer purchasing decisions with the moderating role of beliefs in brand benevolence, honesty, and capability has not been confirmed.

The purpose of this research is to design a model for evaluating the policies of proportionalization of administrative system formations in Iranian National Oil Company. In this regard, the research method was a combination of qualitative and quantitative methods and tools with an applied orientation along with survey strategy and inductive approach. The qualitative part of the research included a review of the records and background of the research and conducting library studies based on the content analysis and meta-composition methods and the Delphi technique, and in the quantitative part, several techniques and tools were used, including interpretive structural modeling and structural equations, factor analysis, pairwise comparison matrix, and questionnaire tools. By carrying out the qualitative stage and refining and screening and verifying the achievements in the quantitative stage, finally 89 indicators in the form of 11 dimensions and 35 components, under the four main concepts of "policy evaluation", "proportionalization", "administrative system formations" and "macro environment" were counted and classified. In the next step, by identifying the relationship and mutual effect of the identified factors, the evaluation model of the design policy and finally the validity and reliability of the model was put into the test and approved. The issue of the optimal size of the government and the public policies related to it has been discussed and debated among political and economic experts for about three decades in the documents of the government and the ruling space of the country with different expressions such as "downsizing", "privatization" and "rationalization". Following the studies conducted in this research, with the premise that on one hand, the correct and scientific evaluation of public policies has an undeniable role in the successful implementation of policies, and on the other hand, in our country, the issue of evaluating public policies has always been like a missing link in the space that governs this territory and better management of resources in Iranian National Oil Company.

The debates concerning Orlando’s magical sex transformation and its main concern with gender trouble are ever growing. Yet it seems a very significant fact is neglected in this debate, the extent the male Orlando is different from the female. Till Orlando is a man, he holds a very rigid and sedentary view of gender roles and reproduces the old cliché about men and women. As soon as he becomes a woman, she starts to view the world in a nomadic distribution. The present paper uses Deleuze’s theory of time and his notions of sedentary and nomadic to represent how time and sex transformation are connected to a split subjectivity and the birth of a new female subject/artist. The sex transformation is a tremendous event that splits Orlando into a before and an after. The male Orlando is not equal to "the act" which is to go beyond the spirit of his age and become an artist who is able to affirm androgynous and nomadic worldview. Through "becoming woman" Orlando abandons his sedentary view of the world and becomes nomadic and at last, completes her poem "The Oak Tree". Through metamorphosis and a split subjectivity, Orlando becomes equal to "the act".

The present study focuses on the strategic process of enlisting the readers’ empathetic responsiveness in Thomas Hardy’s major Wessex novels. The analytical perspective draws on Suzanna Keen’s theories in affective narratology; it intends to uncover the stylistic strategies of affective impressionism in the Wessex narratives. The methodological procedure is grounded in the qualitative appraisal of the emotive aspects of Hardy’s realistic representations through critical discourse analysis. The research approach is influenced by the recent mind theories in cognitive science, emphasizing emotional perception as the most significant determinant of the gestalt of interpretations. The semi-fictional world of Wessex capitalizes on an insight into the primacy of emotive sensibility over cognitive rationality. The authorial intentionality in the Wessex narratives aspires to propagate human compassion by resorting to the literary application of the empathy-altruism hypothesis. The melioristic agenda for edification via investment in the readers’ emotive capacities saturates the narratives’ impressionistic composition. The manipulation of the narrative consciousness foci in the major Wessex novels enables Hardy to maintain his readers’ empathetic identification with his characters’ predicaments in a philosophical context. Moreover, the tagged characterization of the protagonists establishes the intended impressions of their temperament and demands the corresponding empathetic responses from the readers.

This paper deals with Wallace Stevens’s first collection of poetry, Harmonium, in light of Heidegger’s philosophy, with a particular emphasis on Da-sein as the place of negativity. The focus is particularly on Heidegger’s later philosophy, where he defines Man as the juncture where the four constitutive elements (earth, sky, divinities, and mortals) converge to let Da-sein appear as the futural authentic animal whose Being matters to him as his distinctive mark. Stevens’s poetry in Harmonium displays an experimental development along the same lines. The collection consists of poems dealing with the effect that the prospects of death and finitude have on its protagonists. Stevens achieves authentic protagonists who accept the nihilating power of death in order to save themselves from any form of social, poetic, and philosophical closure. This is significant because Stevens conceives a creative potential that not only runs counter to the romantic nostalgia for a return to an innocent past, but also openly embraces the idea of finitude as the only way out of any logocentric and metaphysical forms of thinking. This study, therefore, aims to show how in Harmonium Stevens poetizes an endless creative power that sets upon reproducing the non-closure associated with nihilation and nothingness.

The purpose of the research is to analyze how the cyborgian theories of virtual subjectivity, dromology, enfleshed materialism, aesthetics of disappearance, hybridity and metamorphic becoming are employed by modern technology to create humanoid. Gibson’s The Peripheral delineates multiple subjectivities as well as challenges of virtual creatures through tracing the life of Flynne, the major protagonist. We are to grasp humanoid’s beyond human ‘nature’, or ‘character’, or ‘being’, or ‘transitive identity’ in a way that corresponds with other human beings. The research portrays the subjective sense of being-in-the-virtual-world and analyzes the humanoid’s development in the form of a cyborgian human simulation. Donna Haraway, Paul Virilio and Rosi Braidotti are the selected theorists introducing the theory of the research; cyborg; an umbrella term referring to cybernetic organisms. Cyborgian literary theory focuses on the author who identifies the fictional subject as a new creature, which is partly inorganic and partly machine, to demonstrate that technology does not need to be dehumanizing; rather, it acts as a re-humanizing force to claim agency over our subjectivity. The peculiar thematic characteristics of the novel as an epitome of cyborg narrative, including non-linear apocalyptic time traveling narrative, fragmentation of subjectivity, formation of transhumans and constructed humanoids, are analyzed.