درخت حوزه‌های تخصصی

Purpose - The present study aims to examine the challenges and opportunities for local stakeholders' empowerment related to rural planning in Iran. In general, the current approach of planning process from making decision to implementation and monitoring is based on instrumental rationalism approach, irrespective of the villagers’ viewpoints. Urban – Rural divided planning has created some challenges for sustainable rural development and opportunities for improving environmental-ecological and socio-economic indicators, which have been ignored . Design/Methodology/Approach- Less attention has been paid to local stakeholders' empowerment in planning methods and procedures, which is regarded as an obstacle for the promotion of the indicators related to sustainable rural development. The present study was based on a descriptive – analytical method. Correlation test and multivariate regression were used to provide a meaningful framework. Library and field studies were used for data collection. Library method was used to understand the impact of policy implementation and planning approach on the socio-economic empowerment of local stakeholders for their socio-economic participation in sustainable rural development and the study of previous research experiences and other countries on appropriate planning. The statistical population of the study is 124 villages in south and southeast of Tehran. Random sample size for completing the questionnaire of local authorities at village level, using Cochran formula and its adjustment formula for small statistical population, with 95% confidence level and probability of 0.05 and prediction of variance S2 0.25 = sample size of 54 villages was achieved. In these 54 villages, 450 questionnaires were completed according to size by specifying sample size in each village .The validity of the research questionnaire was conducted by experts in organizations. The reliability of the questionnaire through Cronbach's alpha was 0.801. Findings- The results indicated that local stakeholder's generative empowerment is important although unproductive empowerment is increasingly overcoming. In addition, the possible effects of this process have been identified. Thus, problem-oriented planning is necessary for formulating a community-based approach optimally and strengthening social capital, which is not based on current instrumental rationalism approach. Thus, for the best planning with a community-based approach and the reinforcement of social capital, the group to convene is needed in the process and problem-oriented planning is important. This is inconsistent with the techno centrism rationalism approach.

Based on IFRS laws, British companies have started providing their reporting systems according to International Standards Requirements regarding disclosing their financial derivatives since January 2005. In 2013, Iran revised its Accounting Standard No. 15 to include the derivative instruments. The present study aims at investigating the effect of this revision on financial derivatives and instruments, and the effect of earning management on the relationship between the level of financial derivatives and instruments and risk-adjusted discount rates. From generalized least squares regression panel data, it was found that based on the first hypothesis, the companies which disclose their financial instruments based on No. 15 internal standard have a lower risk- adjusted discount rate, implying an increase in profit and a price rise in the markets. The findings also confirmed the second hypothesis, attesting to the effect of earning management on the relation-ship between financial derivatives and instruments disclosure and excess return. Findings of the research third hypothesis represent that there is a direct meaningful relationship between disclosure level of financial instruments and company value. So, it can be concluded that instruments` disclosures and financial derivatives can decrease risk-adjusted discount rate and increase companies` values in terms of standard number 15.

One of Islam's jurisprudential and moral issues is the competence or inadequacy of using weapons of mass destruction, predominantly nuclear weapons in war or defense. The present study aimed to analyze this issue and incongruity of do not use weapons of mass destruction with necessities such as the need to maintain the Islamic system or urgency such as preventing harm when there is a suspicion of death and severe embarrassment for Muslims. The results indicated that the use of weapons of mass destruction, both conventional and unconventional, has a jurisprudential and moral prohibition under normal circumstances. There are various reasons for this prohibition: the interdiction of using poison, the ban on killing women, children, the elderly, the prohibition of using inhumane tactics, the aggression rule, the observance of animals and the environment, and the rule of sin. The use of unconventional and prohibited weapons of mass destruction, such as nuclear weapons, according to the term of international law, even in cases of necessity, has jurisprudential prohibition and moral incompetence. Evidence of use permit is distorted and inadmissible.