Governance System

SUBJECT AND OBJECTIVES : Due to the outbreak of a virus from the corona family called Covid-19, which has infected millions of people around the world, the subject of the possibility or impossibility of Government responsibility for infectious diseases is a global issue. It is the Government's duty to act in order to improve human life, and this is in accordance with its existential philosophy. This debate originates from the capabilities and powers that are monopolized by Government. It is believed that, by resorting to the authority and discretions of a conventional Government, it can prevent the spread of many infectious diseases to a large extent and in case of negligence in performing tasks, must be liable. This is the initial question: Why should the Government be liable for infectious disease which it had no role in creating it? METHOD AND FINDING : In this paper, by descriptive and analytical method and by collecting library resources, the continuity and relation between the responsibility of the Government and infectious diseases will be discussed. The Right to Life and the Right to Health are the basis of legal authority to intervene in the field of infectious diseases. CONCLUSION : Public Law and Human Rights has a special view of infectious diseases and some statutes provide for Emergency Situations. Governments are committed to taking the most effective measures possible to prevent spread of infectious diseases. According to the findings of this study, during Corona, these liabilities for the Government can be enumerated: Identification, Determining the liable authorities and institution, Education, Responsibility for prevention and treatment, Establish and expand insurance protections, Compensation for victims, Judicial and political Responsibility. In Iran, it is necessary to design a comprehensive system for exceptional situations such as pandemics.

The present study is aimed to present a model of earnings transparency with an artificial intelligence approach in companies listed on the Tehran Stock Exchange (TSE). For this purpose, the data of 167 companies during the years 2011 to 2018 were used to test the research hypotheses. Variable selection test performed using Lasso's artificial intelligence algorithm showed that among the criteria of the audit committee's independence management system, the non-executive managers ratio, gender diversity and among the performance criteria, the ratio of cash holding in the company, operating profit margin and accounts receivable ratio had the highest effect to explain the earnings transparency of companies and also to predict the earnings transparency of the companies in the next year, the LARS algorithm method was used. The results of prediction showed the high power of Lars artificial intelligence algorithm to predict the earnings transparency of the companies listed on Tse. Keywords: Earnings Transparency, Corporate governance and performance criteria, Artificial Intelligence Approach