درخت حوزه‌های تخصصی

Protecting shareholders’ rights today is considered a practical competitive function at the level of capital markets, which is based on transparent and coherent actions within the framework of laws and regulations. In other words, the more the level of company operations is based on regulatory and legal procedures, the more level of protection of shareholders’ interests can be expected to be observed more uniformly by companies. This study aims to design a forensic accounting model focusing on protecting shareholders’ rights of petrochemical companies. The collection tool based on the analytical nature of the research consisted of two parts: evaluation checklist and matrix checklists. In fact, in order to promote the level of innovation in the relationship between forensic processes and quantitative accounting to collect data for the development of the forensic accounting model, through meta-synthesis and Delphi analysis, the components and propositions of forensic accounting were determined in the qualitative section, focusing on the protection of shareholders’ rights; then based on the matrix checklist, the most influential research propositions were determined through the analysis of fuzzy networks. The research results in the qualitative part indicate the existence of three components of structural mechanisms; it was the meta-structural and legalization of forensic accounting to protect shareholders’ rights, which was approved in the form of 18 statements. Further, the results in the quantitative part concerning the analysis of fuzzy networks were identified. The most effective component of forensic accounting in the protection of shareholders’ rights was structural mechanisms, and the most influential statements of forensic accounting in the protection of 

The Forex market is known as the strongest and richest financial market in the world that has been operating continuously. This market is formed based on the exchange rates of different countries, as well as the prices of oil and gold. The price of currency pairs in the Forex market as the largest market for financial transactions has always been of great importance. The purpose of this article is to study the Forex market based on chaos theory. Its statistical population includes three currency pairs Euro / Dollar, Pound / Dollar and Dollar / Yen. The period of prices of the surveyed currency pairs is from January 2017 to December 2021 and its time range includes daily prices. The results showed that after fitting the model and performing the BDS test, on the GARCH model residues in different dimensions and ε of all 6 groups, which are IID residues and there is no dependence on them. The results of Lyapunov's maximalism test showed that for all dimensions, and all time intervals (n), the value of Lyapunov's exponent is a positive and small number, indicating that the time series of the triple currency pair follows a chaotic process.

Russia's involvement in the Syrian crisis has changed from a limited action to a fundamental strategy. Russia, which was ousted from the club of great powers after the collapse of the Soviet Union, was looking for an opportunity to return. Restoring the position of "great power" is Putin's main idea based on the identity and historical foundations of the Russians. In this regard, the Syrian crisis has been a turning point in the process of reviving the position of Russia's great power. Accordingly, the main question of the article is: "What role has Iran played in restoring Russia's great power position, especially in the Syrian crisis?" The hypothesis is formulated as follows: "During the Syrian crisis, Russia has used a hedging strategy in the Middle East. Russia's special relationship with Iran in the Syrian crisis has been Russia's relative advantage, which has played a significant role in restoring Russia's status as a great power. Russia implemented a hedging strategy with a holistic alliance". The data of this article are collected from new and comprehensive sources and processed in a descriptive-analytical method.