مطالب

Hegel uses a Platonic terminology, though in German, to explain his understanding of God in philosophy. As such, it is of interest, whether the usage of the terms rather describes a 19th century reading of Plato or whether it explains a unique understanding of God. The author argues that Hegel’s explanation of God as Geist is Platonic because, for Plato, reason is ultimately connected to the Divine; thus, the logistikon possesses a spiritual dimension. On the other hand, Hegel derives the divine attributes from the Bible where God is described as the logos. By combining these two teachings, Hegel uniquely emphasizes the special importance of reason as a reference point to reality. The Biblical-Platonic notion of reason as appearance in the finite which can never be dissolved or distinguished from reason in the infinite is brought to light in Hegel’s philosophy.

Background: Mobile networks today specifically 5G require appreciable secure networks because of the emerging risks due to the growth in the deployment of network structures. Discovered weaknesses of cryptographic conventional methods to quantum computing breakthroughs make it necessary to develop quantum-resistant solutions. Objective: The article analysing Quantum Key Distribution (QKD) protocols in improving cryptographic performance in 5G networking environment, with emphasis on incorporating QKD into 5G network designs. Methods: The study performed both a systematic literature review and an evaluation of current QKD deployments, as well as a qualitative assessment of data derived from 20 key informant interviews on QKD in telecommunications and 15 technical reports. Latency and key generation rate experiments were both conducted with relay mechanisms including both trusted and untrusted optical fiber and wireless relay links, in addition to integration issues were explored using simulations over fiber and wireless emulated networks. Results: The outcomes emphasise that QKD brings radically enhanced key security in conjunction with low delay and high rate within integrated 5G architectures. Hybrid relay-based QKD augmented key generation rates by 23 % in comparison with previous techniques. There are also concerns associated with the implementation of internationally agreed on standards which include issues pertaining to non-compliance of the standards used in different countries and high costs involved when trying to implement these standards. Conclusion: QKD implementation also increases cryptographic protection of the 5G networks and makes infrastructures quantum-immune to threats originating from the quantum-age. To make it more widespread, additional standardization and a reduction in cost are required.

Although previous research has examined the application of artificial intelligence (AI) across various areas of finance, there remains limited empirical evidence regarding its impact on corporate financial asset allocation. This gap is particularly evident when considering the organisational capabilities that enable firms to utilise AI technologies effectively. In the rapidly evolving technological landscape, artificial intelligence (AI) has emerged as a pivotal force driving innovation and transformation within corporate financial management. By embedding AI into organisational processes, companies have fundamentally reshaped their financial decision-making frameworks. However, the exact mechanisms through which AI adoption shapes the allocation of financial assets are still not fully understood. This study examines how artificial intelligence (AI) technologies influence the allocation of financial assets within corporations, with a specific focus on the moderating influence of three dynamic organisational capabilities: absorptive capacity, innovation capability, and adaptability. Based on panel data collected from companies listed on the Tehran Stock Exchange between 2020 and 2024, AI adoption is measured through textual analysis of management commentary reports obtained from the Codal system. The dependent variable comprises a set of financial ratios, including the proportion of financial assets relative to a firm’s total assets. The analysis employs multiple regression models with interaction terms to test the proposed hypotheses. Findings indicate that the adoption of AI substantially enhances the effectiveness of distributing financial assets. Moreover, absorptive capacity and innovation capability strengthen the association between AI adoption and the allocation of financial assets within firms' performance, while adaptability shows no statistically significant moderating effect. These results highlight the importance of both technological infrastructure and internal capabilities for leveraging advanced technologies to their fullest potential. This research not only enriches the academic discourse with fresh empirical insights but also offers valuable implications for financial managers, capital market regulators, and policymakers engaged in organisational digital transformation strategies.

One of the main challenges for the regulators of oil contracts in Iran is the financial and taxation system and the auditing procedures of oil contracts. This issue has, even after the Islamic Revolution and until today, always been one of the concerns of oil stakeholders, especially in Iran. Nowadays with the selection of the service contract format as the only approved contractual template in upstream oil operations, oil companies, acting as contractors, carry out the investment in oil operations and, if the contractual objectives are achieved, are entitled not only to the reimbursement of costs but also to receive fees. Based on the principle of “no profit, no loss” and in order to prevent the contractor from unjustly benefiting by overstating incurred expenses, the parties classify the costs and, using accounting and auditing principles, stipulate the definitions, instances, and calculations methods of the costs, and so forth. Given Iran’s growing need to conclude Joint Operating Agreements (JOAs) aimed at facilitating technology transfer through enhanced reservoir recovery by assigning operational responsibilities to an Iranian operating company while maintaining the contractor’s overall responsibility it is essential to revise and adapt Iran’s accounting and auditing procedures to align with the specific requirements of such agreements. In this regard, the model accounting procedures published by international petroleum associations can serve as effective and practical benchmarks for reform.