درخت حوزه‌های تخصصی

Protecting the interests of shareholders is considered one of the main pillars of any capital market, which, while increasing the level of financial transparency, prevents the loss of their interests to those in power in companies. Consistency of laws and regulations on the one hand and the effectiveness of the corporate governance system in supervising the financial and legal operations of the company is considered important factor in respecting contracts and supporting the investments of minority and majority shareholders of companies, which makes investors confident in protecting their investments. Governance structural keywords in the corporate governance system can lead to Investor Protection by arranging effective board oversight mechanisms and motivating investors to have confidence in the structures of capital market companies. The purpose of this study is to interpret Investor Protection under the existence of a Governance Civilization based on interpretive prioritization analysis. In this study, theoretical screening based on similar studies was used to identify the components (Investor Protection) and research propositions (themes of corporate governance civilization). Then, in order to determine the reliability of research components and propositions through the participation of 14 experts and experts in the field of accounting and financial management, Delphi analysis was used. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by interpretive analysis by 20 managers of the top 50 companies of the Tehran Stock Exchange in 2009. The results showed that the proposition of sociocracy is considered the most influential theme of corporate governance civilization in capital market companies, which strengthens the effectiveness of internal control as a component of protecting the interests of shareholders. This result shows that the theme of sociocracy enables corporate governance mechanisms by promoting the level of sharing and participatory discourses to increase the effectiveness of board oversight, strengthen the weaknesses of internal controls to enhance the effectiveness of control over financial performance, and enrich the capacity to build trust and confidence in the performance of companies.

The Tafsīr book attributed to Imām Hassan ibn ʿAlī ʿAskarī (AS) or Tafsīr of  Abū Muḥammad Uṭrūsh is one of the Tafsīr al-Ma’thūr (traditional interpretation) of early Shi’a, which has long been the subject of controversy and discussion among Imāmī Shiite thinkers, especially the later scholars; and  even some consider it as fabricated which has been attributed to Imāmayn  ʿAskarīyayn (AS). Controversies about this book are multidimensional; that  is, it includes both the date of authorship and attribution of the book to the  author, and also includes the Isnād, narrators, and content of the book. Therefore, it is necessary to examine this interpretation from various aspects; one of these dimensions is the rijālī review of the narrators of this work to  find out how is its chains of transmitters? Is there any vacancy and anxiety in these chains of narrators? And also, what is the rijālī status of these narrators? Since the review of the narrators of Isnād up to Sheikh Sadūq has been discussed in other articles, in this article, only the rijālī review of ten of the narrators of this Isnād is discussed from Sheikh Sadūq to ʿAskarī Uṭrūsh. In this rijālī review of the narrators, it was found that the majority of the narrators of this part of the Tafsīr Isnād are unknown in the Imāmī sources, and the rest have not been confirmed.