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.

Development and progress as a complex concept based on a process have various dimensions and levels usually studied in economic, political, social, and cultural development. Political development is one of the essential dimensions and indicators critical in theories and approaches to development in schools of thought and political sociology studies. While defining and clarifying the concept of "Political Excellence" and recognising the differences between it and the idea of "Political Development" and introducing the indicators of this exploratory concept, the present article examines them in terms of content from Ayatollah Khamenei's perspective. The main question is about the place of political excellence idea and progress in Ayatollah Khamenei's political thought. In response, it should be said that in his view, political excellence will be achieved by considering local conditions and domestic equipment, which is a new viewpoint and an acceptable model to replace with the concept of Western political development. Explaining the concept of political excellence, while considering the Western models of development unsuccessful, emphasising the indigenous Iranian-Islamic model of progress, he expressed seven signs and indicators for the desired model of political excellence and improvement, some of which, such as struggle, the spirit of risk-taking and discipline, the foundations of Islamic epistemology and attention to the two dimensions of human [body and soul], are the prelude to excellence and progress, and others, such as ensuring the independence of the country, producing the science and realising the social justice, is the result of excellence and improvement. In explaining the manifestations of political excellence and progress, he also expresses characteristics of the people such as awareness and insight, participation and presence in scenes and elections, and public monitoring and unity. 

Translation seems a spoon feeding activity if it is taken mere transference of meaning from one language to another i.e. source language to target language. A good translation is usually considered, a translation in which merit of the original work is so completely transfused into another as to be distinctly apprehended by the native speaker of the country to which that language belongs as it is by those who speak the language of the original work. This vendetta leads to the presupposition that there may be other types of translations i.e. a bad translation, an average translation, or the best translation. There is another controversy of free (sense) and literal translation (sense & style). Sometimes it is taken as word for word translation and sometimes as sense for sense translation. But the problem arises when the cultural, poetical, linguistic, stylistic, and technological issues are involved in translation. To find out its inherent impossibility, the participants were given one quotation to translate it from Urdu to English. It is concluded that although the quotation which was given for translation was quite simple and did not have cultural and equivalence problems to a great degree, yet the varied responses with respect to structure, understanding, punctuation, and expression show that it was not an easy task