مطالب

Regional and international environmental regimes are considered as one of the tools for protecting the environment. In classification of regimes based on the obligations of member states of a regime, they are usually divided into two groups of positive and negative. In positive regimes, governments are required to implement measures in the area of agreement and jurisdiction, while the government in the negative regimes is banned from implementing certain measures. The implementation of positive legal regimes is more difficult than achieving negative regimes. In a positive legal regime, participating governments will need financial, technical, administrative, and legal resources to implement these regimes. International agreements must be reflected in the internal legislation of the countries and the behavior of all of them must be changed. In that case, a regime can be effective. In this regard, the Caspian ecological convergence regime in the light of effective protection and conservation can provide a positive approach to the obligations of the five Caspian states.

One of the pivotal concepts in Maritime Law is a ship’s seaworthiness. Not only its effect is not limited to one element of the shipping industry, but also affects Marine transport, Marine Insurance, Marine Pollution, Carriage of Goods by Sea, Liability, and all other respected bodies in shipping. The concept of seaworthiness has evolved over many years, but it is not clearly point to the exact coverage of seaworthiness in any particular stage of the ship voyage, especially while she is making her way through the fairways and channels to be finally alongside. The ship owner is obliged to provide a seaworthy ship which is the core in the carriage of goods by sea, included in charter parties, where the contract of carriage is between the ship owner and charterer. As seaworthiness is not usually defined in modern standard form charter parties, the meaning of the concept must be ascertained from cases being decided at common law. For this purpose, a large number of decisions of maritime courts were reviewed in order to know the main body of ideology of competent maritime courts to explain and interpret the concept of seaworthiness of a ship.As a result, it is important to analyze the position of the current law; the Common Law, the Hague/Hague-Visby Rules and Hamburg Rules, and the other related regulations, to assess the importance of this concept (As a duty), and how the courts dealt with it under the different types of carriage contracts. Furthermore, it would be important to assess whether the current law is sufficient to reflect the changes in the shipping industry in general, and especially after the introduction of the ISM and ISPS Codes which could considerably affect the carrier’s obligation; or if a desire for change in the law is needed to reflect the changes.

Due to the high development of technology and limited research on pedagogical integration of web 2.0 in K-12 English classrooms, the objective of this study is to understand the web 2.0 technology integration in pedagogy in K-12 English classrooms in recent five years, find the gap, and provide insightful suggestions for further improvement. A systematic review with PRISMA 2020 guidance and theme analysis were conducted to achieve the research goal. The findings of the selected paper indicated that current English teachers valued technology-integrated content instruction, preferring to use more relevant and acceptable elements of teaching tools. The ongoing usage of adopting web 2.0 tool not only benefited students’ effective language learning but also enriched teachers’ teaching methods and improved teaching levels. Additionally, some obstacles were also revealed to web 2.0 tools' successful adoption in education, including the tool, teachers, and external influences. Relevant suggestions are made to improve the pedagogical integration of various tools.

In the field of corporate tax behavior, corporate governance mechanisms are effective for shaping and monitoring the behavior of managers. The board, which is responsible for allocating resources, improving performance and increasing shareholder wealth, plays a central role in choosing a tax management strategy. Hence, companies with different governance structures may adopt different types of tax management. Therefore, it can be argued that corporate governance mechanisms can affect corporate tax activities. In order to achieve the weight of the identified criteria, the network analysis process method was used. The purpose of this method was to structure the decision-making process, according to a scenario affected by multiple independent factors. In this method, there can be a relationship between all levels, while in the method of hierarchical analysis process, this relationship could only be from high levels to low levels. The method of the network analysis process, such as the hierarchical analysis process, calculates the inconsistency of all judgments by the conformity rate, and the calculated inconsistency rate must be less than 10%. The compatibility coefficient of the final matrix shows the validity of the questionnaire. In order to analyze the data, Super Decision 1.6.0 software developed by Thomas L. Saati, the inventor of this method, as well as MS Excel 2019 software were used. There is considerable evidence that increasing tax requirements can increase tax compliance, but typically some types of tax offenses are used as a tool to control the phenomenon of tax default.

Evaluating the performance of countries in international markets and measuring how they utilize allocated resources provides a lucid picture of the state of business management in countries also assessing performance sustainability in international markets, is one of the important issues in predicting international trade. In international markets knowledge of countries' performance leads to the recognition of their economic and non-economic management statuses even more it is used to allocate financial support of global organization. In the present article, an attempt was made to design a model capable of examining the performance of nations in international markets by both economic and non-economic dimensions in the presence of undesirable factors and two preparation and exploitation stages of existing platforms and also assessing the sustainability of countries' performance in the studied period which is quite innovative. Then, data from 21 countries, from 2010 to 2017 were evaluated to test the model. The results indicated that the model is capable of examining the performance of countries and assess the sustainability of the countries over a period of time. According to the results of this model, an attempt was made to evaluate Iran's performance status among homogeneous countries and provide a roadmap for enhancing Iran's performance

The present study explained the effective components' role in the relationship between investment efficiency and tax avoidance. The study's statistical population is the firms listed on the Tehran Stock Exchange. Using the systematic elimination sampling method, 128 companies were selected as the research sample in the 8 years between 2014 and 2021. Data for measuring the variables were collected from the Codal website and the companies' financial statements; preliminary calculations were made in Excel; then, the research hypotheses were analysed and tested using a multivariate regression model with panel data in Stata and Eviwes software. The results show that tax avoidance has a negative effect on investment efficiency. Also, the comparability and readability of financial statements have an inverse effect on the relationship between tax avoidance and investment efficiency. It can be concluded that the comparability and readability of financial statements weaken the inverse relationship between tax avoidance and investment efficiency. Other findings showed that the company's information environment has a direct and significant effect on the relationship between tax avoidance and investment efficiency, and competitive power does not significantly affect the relationship between tax avoidance and investment efficiency.