درخت حوزه‌های تخصصی

SUBJECT AND OBJECTIVES : Every society along the way of its progress needs to create a favorable environment for the growth and well-being of people, and based on this environmental peace, the fields of progress are provided. Meanwhile, one of the factors that prevent the development of societies is the occurrence of environmental factors and the creation of hostilities by other countries. Issues such as war, terror, Sanction, etc. are among these issues that make the progress of any society difficult. This research, focusing on this issue, seeks to identify the factors behind the backwardness of Iranian society, which was created by the America. METHOD AND FINDING : In this research, by regarding a political philosophy approach, a descriptive research method of the case study and documents has been used to investigate the analytical history regarding; of course, considering the importance of America's confrontation in Iran's contemporary history during the last hundred years (1921-2020 AD), hundred historical events against Iran have been examined and subsequently, the strategy of resistance against sanctions in the international law system has been presented. CONCLUSION : The problems that America has created against Iran in contemporary history is a sign of a historical deviation. This behavior outside of diplomatic relations causes one country to impose all kinds of economic and non-economic pressures on another country, the result of which is the backwardness of the society, and the solution to face it is to strengthen the structure of the governance system.

Proving helpful in an efficient management of cash in order to reach optimal cash and clearly explain relevant optimization policies, this study examined the adjustment speed of cash holding using asymmetric models. The sample consisted of 117 firms listed in Tehran Stock Exchange and their financial details over the 2009-2018 period. Once the optimal level for cash holding was identified, asymmetric models such as the dummy variable approach, the quadratic model, and the threshold regression model were employed to test the adjustment speed of cash holding. The results revealed that cash-rich firms are moving toward optimal cash at a greater speed than cash-poor firms. In addition, the results from the quadratic model showed a non-linear, skewing effect of the cash holding adjustment speed in terms of the different cash levels. Therefore, there is an optimal level of cash holding that enables firms to deviate from the cash target. Should firms fall outside the optimal cash range, cash adjustment will occur at a greater speed, and it will be both partial and asymmetric.

In the field of corporate tax behavior, corporate governance mechanisms are effective for shaping and monitoring the behavior of managers. The board, which is responsible for allocating resources, improving performance and increasing shareholder wealth, plays a central role in choosing a tax management strategy. Hence, companies with different governance structures may adopt different types of tax management. Therefore, it can be argued that corporate governance mechanisms can affect corporate tax activities. In order to achieve the weight of the identified criteria, the network analysis process method was used. The purpose of this method was to structure the decision-making process, according to a scenario affected by multiple independent factors. In this method, there can be a relationship between all levels, while in the method of hierarchical analysis process, this relationship could only be from high levels to low levels. The method of the network analysis process, such as the hierarchical analysis process, calculates the inconsistency of all judgments by the conformity rate, and the calculated inconsistency rate must be less than 10%. The compatibility coefficient of the final matrix shows the validity of the questionnaire. In order to analyze the data, Super Decision 1.6.0 software developed by Thomas L. Saati, the inventor of this method, as well as MS Excel 2019 software were used. There is considerable evidence that increasing tax requirements can increase tax compliance, but typically some types of tax offenses are used as a tool to control the phenomenon of tax default.