مطالب

At the beginning of the Victorian Era (1837-1901), although British women’s activities were limited to housekeeping, their restriction in social activities and job choices, the increase in their population, were among the issues that led to the formation of new perspectives on women and their possibility of working outside the home. Meanwhile with the expansion of missionary activity in British colonies, Victorian women gained the opportunity to participate in missionary works beyond their homes. A significant number of them were attached with the Church Missionary Society (CMS) and came to Iran. They faced two challenges for proving their ability in creating a “new self and identity” versus “others”: 1) in Victorian society as a social identity equal to men, 2) in Qajar society for introducing “themselves” as a preacher of “new social identity” to Iranian women. Focusing on the conceptual framework related to the issue of “self, other and identity”, reviewing the surviving reports and documents, this article examines the causes and manner of the process that led to the formation of the “new identity” of these missionary women and their demarcation between “themselves” and the “other”, i.e. , patriarchal structure of the Victorian society and the CMS. It also reviews the feedback from their interactions with Iranian women as “other” in shaping their “new self and identity”. The achievements of this article show that the liberal and feminist actions of missionary women in creating a “new self and identity” in their homeland led to an open competition with missionary men in patriarchal structure of the CMS. Furthermore, following the interaction of the CMS women with different strata of Qajar women, their “missionary identity” faded and “their humanitarian self and identity” aspects replaced.

Dividend policy has been an influential factor in corporate investment decisions and has been an issue in recent years. The monetary policy began with the creation of economic organizations and free trade markets during the financial crisis. These were the first examples of capital controls in the history of the European Union and had different effects on the financial position of companies. Since the Central Bank, the monetary policy council or any other monetary committee will change the volume of money by declaring and implementing monetary policies, we try to use a sample of the Middle East countries to distinguish between economic austerity and capital control and to assess the effects of the dividend on corporate capital decisions. All sample countries have a common financial reporting framework (International Financial Reporting Standards - IFRS), and some have a range of measures, from low-tight measures such as tax increases to more stringent measures such as enforcing capital controls. They implemented in order to stabilize their economy. To do this, we will specifically use two factors that determine information asymmetry in accounting: conditional conservatism and the level of revenue management