مطالب

The Holy Qur’an provides extensive descriptions of paradise as created by God for humanity. These descriptions not only emphasize material rewards but also highlight spiritual blessings that fulfill human emotional and psychological needs. This study investigates the realization of Qur’anic conceptual and spatial indicators of gardens in the design of Persian gardens, addressing the following questions: What are the conceptual and spatial indicators of gardens in Qur’anic verses? To what extent have these indicators been realized in Persian gardens? Using a descriptive-analytical methodology with a comparative approach, the Qur’anic verses and their interpretations were analyzed to identify key indicators of paradise gardens. These indicators were categorized into two groups: mental and intrinsic perceptions, such as feelings of security, health, eternity, spiritual tranquility, spiritual wealth, reflection on divine  blessings, and  recreation; and visual and spatial perceptions, including expansiveness, the attractiveness of greenery, scenic beauty, and decorative aspects of the garden. The study assessed these indicators through a survey of 200 visitors to eleven historical Persian gardens, utilizing an 11-item questionnaire. Data were analyzed using confirmatory factor analysis (CFA). The findings reveal a significant alignment between the Qur’anic descriptions of paradise and the perceptions of visitors to Persian gardens. Mental and intrinsic components were found to have a greater impact than visual and spatial components in reflecting the spirituality and Qur’anic teachings embedded in Persian gardens. Among the mental and intrinsic elements, the sense of security emerged as the most influential factor, while scenic beauty ranked as the most impactful visual and spatial feature.

Transparency can be defined as the provision of sufficient, relevant, and reliable information for stakeholders. Due to numerous limitations, transparency and disclosure remain a challenge in the Iranian banking sector. Therefore, the aim of this study is to examine the impact of ownership structure on the transparency and disclosure of banks. To assess ownership structure, three variables are used: the percentage of shares held by the largest shareholder, the percentage of shares held by institutional shareholders, and the percentage of shares held by individual investors. The research method is of a correlational type in terms of content and nature. This study is applied in terms of its goal and is quantitative in nature based on the data. Statistical analysis was conducted on the information of 13 banks listed on the Tehran Stock Exchange during the years 2014 to 2022. An ordinary least squares (OLS) estimator with fixed-year effects and Stata software version 17 were used to test the research hypotheses. The results of this study show that the variables of individual investors' shares, the largest shareholder's shares, and institutional shareholders' shares have the most significant impact on the transparency and disclosure of banks, respectively. These findings indicate that the presence and influence of individual investors, large shareholders, and institutional shareholders each play a crucial role in improving the transparency and disclosure of banks.