درخت حوزه‌های تخصصی

The study aims to investigate and comparatively identify the effects of the COVID-19 pandemic on fraudulent reporting motives in three emerging markets, namely Iran, Iraq, and Egypt. The present research method is a descriptive survey. The statistical population consists of independent auditors in three countries, and field methods and questionnaires have been used to collect data. The results indicate that COVID-19 pandemic affects management motives for committing fraud. They include respectively: sudden personal financial needs, need to receive financial resources for firm, pressure from owners in family companies, tax incentives, greed, government pressure in state-owned firms, concealing financial distress, avoidance of exclusion or deterioration in stock market, trust and self-esteem, tendency to increase compensation/payment of the management, pressure due to threats and compulsion, concealment of personal and illegal exploitation of assets, implementation or going beyond analysts’ forecasts, high levels of market competition, revenge, manager’s culture and values, management ideology or beliefs, and comparison of social status. This is the first study to investigate and compare the impact of the COVID-19 pandemic on fraudulent reporting incentives in emerging markets. Further, this study was conducted in three countries of Iran, Iraq, and Egypt, which have different contextual conditions (political, economic, cultural, etc.), indicating the impact of environmental conditions on the effects of Covid outbreaks. It can help stakeholders, including legislators,  capital market regulators and auditors in other markets, especially emerging markets, to deal with the risk of fraudulent reporting during the COVID -19 and other similar crises.

The world witnessed a change in the arrangement of international actors after the Second World War and the rise of international organizations in the international landscape. The International Maritime Organization (IMO) was one of these entities, acting as the UN specialized agency in maritime affairs. This study mainly aims at reviewing the regulatory role of the IMO, particularly the Port State Control (PSC) regime, by addressing its concept, as well as the legal basis and the control procedures. This mainly descriptive–inductive study describes and analyzes the legal bases of the PSC. Generally, IMO is identified with two types of functions: legislation and regulation. IMO’s regulatory function is reflected in two main tools, namely, the Audit Scheme of its Member States and Port State Control (PSC). With its supplementary nature, PSC is in fact an efficient maritime system for the safety and protection of the marine environment, encouraging states to watch for the safety of ships other than those flying their flags, especially those visiting their ports. This control system has led to an effective and efficient implementation of IMO rules and regulations.

Purpose :The main purpose of this research was the pathology of strategic human resource management system based on digital transformation governance. The analysis has been done in Gachsaran Oil and Gas Exploitation Company with the grounded theory approach. Method : This research is a heuristic combination of consecutive type and model tooling, model design and compilation based on the criteria designed by the model. Library method and documentary studies were used to collect theoretical foundations. In the qualitative section, using the research method of case study and semi-structured interviews with experts and professors, the criteria of the research model were developed. In order to select a suitable sample from the community of experts and university professors, non-random sampling method, selective purposeful sampling method (snowball) and theoretical saturation criterion were used and from the sample technique of key individuals (experts) 15 people were selected. Findings : Findings show that in the digital transformation path, factors such as employment system balance, equitable distribution of responsibilities, career path management, functional stability, manpower capability, fitness and work environment, individual creativity, political and legal factors, cultural conflict, environmental developments, specific individual and organizational components, and financing influence the strategic human resource management system. Conclusion : In the path of digital transformation in the organization, in order to eradicate organizational harms and improve the productivity of the organization and the workforce, the factors found in this research should be considered and examined so that the organization can progress.

Widespread of digitalization has led to the emergence of the phenomenon of "digital diasporas"- virtual communities of migrants on various platforms. This paper is devoted to the study of the specifics of Telegram communities of the largest Central Asian diaspora in the Russian Federation as a channel for the preservation, transmission and distribution of traditional values of Tajikistan. The choice of Telegram communities as an object of research is due to the physical accessibility of the messenger on the territory of the Russian Federation, the peculiarities of access and patterns of Internet use on the territory of Tajikistan, where relatives of migrants live, as well as the popularity of this messaging application among users of the post-Soviet space, which is confirmed by the leadership in the consumption of mobile traffic among messengers, including in the Russian Federation. The study is supposed to use such methods as a survey of respondents, semi-structured interviews, as well as analysis of regulatory legal acts and statistical data of government departments of the Russian Federation and Tajikistan.

Notwithstanding Karl Popper’s deep admiration for ancient Greece and his affection for modern Greece, his work has been mostly viewed with caution by Greek scholars who, until relatively recently, often chose to either ignore or downplay it. This stance can be partially attributed to the novel approach of Popper’s critique to Plato which did not fare well with the foundational biases of modern Greek academic tradition and the prevailing intellectual inclinations of Greek scholars in the fields of the methodology of science and political theory. Although this bias has begun to recede during the last decades, there remains a lot to be done to fully integrate Popper’s work into the Greek intellectual and social discourse. Nevertheless, the establishment of the Department of History and Philosophy of Science at Athens University, along with the efforts of academics and public intellectuals, particularly during the Greek financial crisis of the last decade, have played a pivotal role in generating a broader interest in critical rationalism and popularizing Popper’s ideas among a wider audience. This paper examines the evolution of the reception of Popper’s ideas in Greece, both in scholarly circles and in public life, from the time of publication of his seminal work “The Open Society and its Enemies” until today, highlighting the efforts to foster a more comprehensive understanding of his important contributions