سید احمد موسوی

The main purpose of this research is to investigate the effect of effective factors on improving the quality of electronic services of public service organizations, according to the conceptual model extracted through the ground theory method, a questionnaire was prepared and after checking its reliability and validity, it was distributed and collected in the statistical population. The hypothesis test was performed through the partial least squares method of the structural equations technique of SmartPLS software and the results according to the standard coefficients charts and the significance level showed that the value of the T statistic obtained for the paths drawn in the model of improving the quality of electronic services of public service organizations based on The foundation data method is more than 1.96. The value of the T statistic for the path of causal conditions to the central category is equal to 6.606, for the path of the central category to strategies is equal to 5.395, for the path of intervening conditions to strategies is equal to 4.983, and for the path of background conditions to strategies is equal to 2/417 and strategies on consequences is equal to 21/040. 

The effects of storage of rainbow trout processing by-products at 4 ºC on fatty acid composition and nutritional values of hydrolyzed-derived oils were determined. Polyunsaturated fatty acids (PUFA, 39.97-43.70%) were the major fatty acids followed by monounsaturated (MUFA, 31.90-34.05%) and saturated (SFA, 19.27-22.59%) fatty acids. Among fatty acids, linoleic, cis vaccinic, and palmitic were the main fatty acids. N-6 fatty acids represented 34-38% while n-3 fatty acids were 4.5-6.6% of all fatty acids (P<0.05). Hypocholesterolemic/hypercholesterolemic ratio (h/H) index in oils was between 4.23 and 5.15. The highest value was found at day 2 while showed no changes among other storage times (P>0.05). Thrombogenic index (TI) at days 0 and 2 were the lowest among storage times while at days 5 it represented the highest value. However, the change was not significant (P>0.05). N-6/n-3 ratio ranged from 5.01 to 7.6. PUFA/SFA was between 1.77 and 2.29 and showed the highest value at day 2 while after 5 days significantly decreased (P<0.05). The highest fish lipid quality (FLQ) index was for fresh by-products (day 0) (P<0.05) and showed no differences from day 1 to 5 (P>0.05). Also, nutritive value index (NVI) ranged from 2.25 to 2.55 with no significant differences during storage (P>0.05). The sum of EPA and DHA was between 1.73 and 4.05% and decreased with increasing storage days (P<0.05). Polyene index (PI) decreased to the end of storage time up to 4 days compared with the fresh by-products and significantly decreased thereafter after 5 days (P<0.05). Results of the present study showed that fatty acid composition and nutritional quality of oils from hydrolysis-derived oils were influenced by the storage days to some degree.

The variety and scope of these cyber crimes in the country, causing material and moral damages to their victims, is the basis of insecurity for individuals and organizations in the country. For this purpose, the current research was conducted with the aim of achieving preventive solutions by prioritizing insecure factors affecting cyber crimes and its relationship with fraud amounts in Ilam province.

The present study is applied in terms of type and purpose, and descriptive-analytical in terms of method and nature, analyzing and interpreting data related to cybercrimes using the information of 2808 cases of Internet criminals in the period from 1390 to 2019.

The findings of the research indicate that, in the order of the variables of acquaintance method, fraud tool, type of crime, place of crime, fraud method, financial intermediary, place of fraud learning, learning method, conviction, crime city, required expertise, Colleagues, gambling, how to attract, pyramid and gambling based on fraudulent amounts have had the greatest impact on the formation of cyber crimes in Ilam province and as a result, according to the two-by-two comparisons of the city where the crime occurred, the component "Ilam" among other components has The average rating is higher by 1083.04 and it has a significantly higher amount of fraud. Also, the component "Unauthorized internet withdrawal from bank account" has a higher average rating by 852.88 than other components.Also, among other components, "YouTube" has a higher average rating of 1045.16, and "banking portal" has a higher average rating of 238.3 among other components, and "Telephone and Skimmer" among other components has The average higher rank is 874.38 and all components have a significant relationship with fraud amounts.Keywords: police command, cyber crimes, social prevention, situational prevention, Ilam province.

Investigations show that information related to carbon is not disclosed in our country and it is predicted that this issue is due to challenges and obstacles that prevent the realization of this goal. This issue has been a deep gap among related researchers, and the present research is important and necessary to pay attention to this research gap. In this regard, the aim of the current research is to identify the obstacles to voluntary disclosure of carbon in the financial reporting of companies listed to the Tehran Stock Exchange in 2023. The research was applied in terms of purpose and descriptive-survey based on quantitative data. Library and field methods were used to collect information in this research. The statistical population of this research is the managers of the companies admitted to the Tehran Stock Exchange. Based on the findings, finally 16 variables of legal, infrastructural, individual and organizational factors were identified. The variable "Penalty for companies for not voluntarily disclosing carbon" from the criterion of legal factors has the highest score in terms of importance with an average of 3.8. Also, the variable "participation in carbon emission disclosure programs" with an average of 3.42 from the criterion items of infrastructural factors, the variable "emphasis of institutional investors on voluntary carbon disclosure" from the criterion items of individual factors with an average of 3.62 and the variable "understanding the economic consequences of voluntary carbon disclosure" Among the standard items, organizational factors with an average of 3.6 have the highest score in terms of importance.

The purpose of present study was to investigate the impact of social responsibility on firm value with role of financial fraud in firms listed in Tehran stock exchange. Accordingly, this research sought to achieve this goal by analyzing information of 67 sample firms during the period of 9 years from 2013 to 2021. In order to analyze the data, tobit regression and panel data were used. The analysis of the data showed that corporate social responsibility has significantly positive effect on firm value. Also, financial fraud has significantly negative effect on the relationship between corporate social responsibility and firm value.

Educational, military, and law enforcement institutions are ideal settings for implementing programs to enhance employees' physical fitness. This study aimed to develop a model for improving the physical fitness of operational police units in Bushehr, focusing on the region's geographical and natural conditions.

This applied, developmental study employed a mixed-methods approach. The qualitative phase involved purposive sampling of senior officials in the physical training and operational units of the Bushehr police, alongside sports science experts. The sample reached theoretical saturation after semi-structured interviews with 21 participants, using the snowball technique. In the quantitative phase, 239 operational police officers in Bushehr in 1212 were selected through convenience sampling. Data were collected via interviews and a researcher-designed questionnaire. MAXQDA was used for qualitative data analysis, while SPSS was employed for demographic analysis.

The analysis identified 662 concepts, grouped into 77 subcategories across six main dimensions: budget allocation, sports infrastructure and equipment, collaboration with sports organizations, use of coaches, diet and nutrition, and planning and training.

The proposed model for enhancing physical fitness in Bushehr police units emphasized key components such as physical strength, performance, flexibility, endurance, balance and coordination, sportsmanship, and health. Fitness indicators included muscular and cardiovascular fitness, respiratory health, physical and mental wellbeing, nutritional health, environment, and type of exercise.

Economic growth and development is one of the basic goals of all the countries of the world, so far, many influential factors have been presented for this goal. The government's construction budget is one of the most important and essential factors influencing economic growth. If the central government cannot make fundamental changes in accordance with regional needs and tastes, the provision of public goods and services will lose its efficiency, and local governments can improve efficiency, and this efficiency improvement comes from local governments' awareness of the needs, capacities, and tastes of local people. By knowing the needs and talents, the productivity increases and ultimately the production rate increases. In Iran, the Provincial Planning and Development Council is in charge of allocating the annual provincial budget, and for many years, this council has been allocating provincial budgets to various affairs (public affairs budget, defense budget, economic affairs budget, and social affairs budget) and cities. The aim of the present research is to investigate the economic effects of the allocation of credits for the acquisition of provincial capital assets by the Provincial Planning and Development Council in the territory of Iran. The data of this research was collected through the website of Iran Statistics Center for all provinces during the years 2018-2019. This research is practical in terms of its purpose and was analyzed using ordinary least squares panel data method in the environment of Eviuse program and its results show that with a one percent increase in the budget of economic affairs, the GDP per capita increases by 0.241848 percent. With a one percent increase in the public service budget, the GDP per capita increases by 0.102297 percent, with a one percent increase in the social affairs budget, the GDP per capita increases by 0.09448 percent, and with a one percent increase in the military budget, the GDP per capita increases by 0.074006 percent. Since one of the basic goals of governments is to achieve economic growth, politicians In order to achieve this important goal, the planners, especially the Provincial Planning and Development Council, should pay more attention in allocating budgets to economic affairs, public affairs, and education and health sector budgets in order to increase the productivity of the labor force and ultimately the economic growth of the country.

The criminal phenomenon of goods smuggling is complex, diverse, and widespread. In order to succeed in prevention and combatting goods smuggling, the police must pay attention to strategic issues in this area by formulating strategies and utilizing available resources. This research was conducted with the aim of achieving prevention and combatting strategies against goods smuggling in the law enforcement command of the Islamic Republic of Iran. This research is considered applied in terms of objective, descriptive in nature, and mixed-methods in terms of methodology. The participants included experts in prevention and combatting goods smuggling in the law enforcement command and eight responsible organizations in this field, with interviews concluding after theoretical saturation with a total of 21 individuals. The quantitative phase involved 92 respondents using Cochran's formula. In the qualitative section, a semi-structured interview technique was employed, and the findings from the interviews were categorized into 343 themes through qualitative content analysis. Based on the theoretical data and conducted interviews, a researcher-developed questionnaire was prepared, which was externally validated and demonstrated reliability through Cronbach's alpha higher than 0.7. The SWOT analysis technique was utilized to extract strategies. The strategies were analyzed based on environmental factors, formation of IFE and EFE tables, determination of strategic position and action, formation of pairwise matrices, and prioritization. The matrix diagram of situational assessment and strategic action shows that currently, the prevention and combatting of goods smuggling is in a defensive quarter and in a desirable state in the mild offensive quarter. Based on the results of the quantitative strategic planning matrix, the priority of strategies, in order, includes: enhancing informational and operational activities, prevention, control, and comprehensive countermeasures, efficient management of capacities and resources, implementing and institutionalizing risk management, focusing on organized smuggling, overseeing financial and monetary flows, completing access to system information, institutionalizing the consumption of Iranian quality goods, informational oversight, combating rent-seeking and monopolies, supporting and protecting employees.

In Shiˈite narrative sources, there are many Hadiths that have paid attention in support and explanation of the issue of Imam Mahdi’s occultation through reminding the era of the Prophets and divine men’s occultation. Such narrations make it easier to understand the real concept of Imam Mahdi’s occultation and rectify any improbability in accepting it. The narration of Sudayr al-Ṣiyrafi is one of these narrations, which is mentioned by Kulayni in the chapter “al-Ghaybah” of his book al-Kāfi. The present research, by the descriptive-analytical method and using library resources, attempts to gauge the validity of the Hadith, and to examine the words and phrases used in it, in order to provide a clear picture of the authenticity of that Hadith in explaining the essence of Imam Mahdi’s disappearance. The most important issues mentioned in this narration is to remind the background of the occultation of divine men, and to provide and eliminate the improbability of the acceptance of Imam Mahdi’s occultation, and to state the key role of God’s planning and permission in the initiation and completion of the issue of the Imam’s occultation. Also in order to explain as much as possible the contents of the Hadith, its epistemological approaches are mentioned at the end of the article

During World War I, Iran was hit by the deadly Spanish flu, which is considered the worst disease of the 20th century. Three to four waves of Spanish Flu from the spring of 1918 to the summer of 1919/ Rabi al-Thani 1336 to Rajab 1337 AH hit Iran and most countries in the world. The disease came from outside Iran's borders, and foreign factors such as the presence of British, Russian, and Ottoman forces played an important role in accelerating its spread. Domestically, political and economic disintegration and worn and inefficient health infrastructure contributed to the disaster. As a result of this disease, between 10 and 20 percent of Iran's population lost their lives, and its psychological and social effects will cast a shadow over Iranian society for years to come. The question of the article is: How did the Spanish flu spread in Iran and what impact did it have on Iranian society during the Qajar period?The present research was conducted using a library method. Historical sources, memoirs, travelogues of Europeans and archival documents of the Ministry of Foreign Affairs were used in the research. The results of this research show that the deplorable conditions in Iran during World War I and the high mortality rate were not only due to famine, drought, and the occurrence of historical diseases, but that the three deadly waves of the Spanish flu brought the living conditions of Iranians to a very acute stage.

The necessity of accomplishing the contract has been expressed in the form of the principle of irrevocability, the irrevocability of fulfilling the contract, fulfilling the covenant, holiness and compulsory of contracts, irrevocability and compulsory of contract. The purpose of all these principles is summarized in the contract and becomes a binding force as soon as it is created, to which the parties participating are bound by its provisions. In jurisprudence and Iranian law, the pacta sunt servanda is interpreted as the principle of the irrevocability of contracts. the pacta sunt servanda has been accepted in jurisprudence and Iranian law. The principle of irrevocability is different from that of the pacta sunt servanda. From 219 of the Civil Code, some have inferred the principle of irrevocability in the position of doubt in the revocability and irrevocability of contracts, and others have inferred the pacta sunt servanda of absolute contracts, both revocable and irrevocable. This article tries to identify the pacta sunt servanda in Iranian law, provisions, concepts, and sources and explain its differences with the principle of irrevocability and similar principles in Iranian law, jurisprudence, and foreign law

The purpose of the research is to investigate the role of digital transformation and entrepreneurial leadership on the performance e organization with the mediating role of two-way learning. The method of the current research is applied of purpose and descriptive-survey of correlation type in terms of data collection. Data collection was done through a questionnaire. The statistical population of the research is all small businesses in Bushehr province, and the statistical sample research was considered to be 50 businesses, and each business was given 3 questionnaires. The content validity of the questionnaire was examined using the opinions of experts in the field of management and the construct validity was examined using confirmatory factor analysis. Validity and reliability of the questionnaire were measured using SPSS software. Cronbach's alpha coefficient of the whole questionnaire was equal to 0.95, which indicates the good reliability of the questionnaire. In order to measure the hypotheses of the research, structural equation modeling, SMART PLS software was used. The results of the research hypotheses show that digital transformation affects two-way learning with a t-statistic value (5.74), entrepreneurial leadership affects two-way learning with a t-statistic value (7.56), and two-way learning affects organizational performance with a t-statistic value. (13/69) has a positive and significant effect. Also, digital transformation has a positive and significant effect on organizational performance with the mediating role of two-way learning at the value of t-statistic (5.43) and entrepreneurial leadership on organizational performance with the mediating role of two-way learning at the value of t-statistic (6.23).

Natural essential oils derived from plants have particular importance in various markets such as agricultural, pharmaceutical, healthcare, cosmetics, and hygiene industries. Thyme has a special significance among the rest of aromatic plants. Thyme essential oil is yellow, brownish, and reddish to brown and is obtained from the distillation of leaves and flowers of Thymus vulgaris, as well as other species of thyme. It has various applications in the healthcare and cosmetic industries. Therefore, searching for different types of thyme to produce essential oils can be appealing to various industries. The results of the comparison of dry matter and essential oil production among 108 populations of 9 species of Iranian thyme and 4 populations of agricultural thyme (T. vulgaris) showed that the native populations of thyme species in Iran have a much higher economic and pharmacological potential than T. vulgaris. For instance, the specific populations of T. kotschyanus and T. daenensis can produce dry matter and essential oils in higher yields. The germplasm to be cultivated and utilized could be chosen purposefully by the designated usage of the product. If the purpose of producing thyme is to obtain dry matter for seasoning or spice, then the population 104 of T. kotschyanus, population 60 of T. fallax, population 91 of T. kotschyanus, and population 107 of T. daenensis could be considered. If, however, the purpose of cultivation of thyme is to extract essential oils, then population 104 of T. kotschyanus, population 60 of T. fallax, population 90 of T. daenensis and population 67 of T. fedtschenkoi could be utilized.

One of the important factors in the economic growth and development of the country is to identify the development capacity of the border cities of the country, so that the development of these cities affects not only the economic development of the country but also the national security of the country. A detailed understanding of the drivers of the value-added creation of these cities causes the economic growth of this city, and their growth causes the economic development of the country.The purpose of this research is to evaluate the drivers of economic prosperity among the cities of the border provinces of Iran (16 provinces and 262 cities). This research has been obtained in terms of practical purpose and in terms of the method of data collection in the form of library and documents and its data through questionnaires and the website of the Statistical Center of Iran. First, by distributing a questionnaire among experts and economic experts, the value-added importance of four major economic sectors (agriculture, industry, mining and services) has been determined using the hierarchical analysis method. The results show that the service sector ranks first with 0.352, the industry with Obtaining a coefficient of 0.295 ranks second, the mining sector ranks third with a coefficient of 0.206, and the agricultural sector ranks fourth with a coefficient of 0.147 in terms of the importance of creating added value growth. Then, according to the seven-step TOPSIS method, the leading cities in prosperity Economic indicators have been identified. The results show that Asalouye city is ranked first with a coefficient of 0.476816849, Ahvaz city is ranked second with a coefficient of 0.3955.3652, and Tabriz city is ranked third with a coefficient of 0.03812436. Obtaining a coefficient of 0.00000319812 is ranked 260, Beshagard city is ranked 261st with a coefficient of 0.00000223613 and Abu Musi city is ranked 262nd with a coefficient of 0.00000373277. Therefore, economic policy makers should allocate budget credits, bank facilities, and technical and credit assistance for the development of service and industry sector in the leading cities for economic prosperity in the border cities of the country.

One of the most important haith content which addresses the role of “supplication” in the realization of relief of Ahl Al-Bayt (a.s) is the tradition of “Fazl ibn Abi Qurrah” from Imam Sadiq (a.s). The general theme of this narrative is akin to the story of the announcement of the birth of Hazrat Isaac, Lady Sarah's wonder at this announcement, the divine promise of punishment for the Children of Israel due to Lady Sarah's words, the forty-day supplication and weeping of the Children of Israel resulting from the prolonged punishment, and their deliverance through supplication and the flow of rescue and relief, reminiscent due to the supplication and lamentation of the Shiites. The present research has been organized using a descriptive-analytical method and references to library sources. The narration of Fazl ibn Abi Qurrah has been analyzed from the perspective of "jurisprudential hadith" and its authenticity has been verified after mentioning the sources. The content of the narration has then been examined in four dimensions: "the announcement of the birth of Prophet Isaac in Islamic sources and the two testaments", "Sarah's astonishment at the divine promise", "the occurrence of Pharaoh's punishment among the Children of Israel and the way their punishment was relieved", and "the role of supplication and seeking help in hastening the reappearance of the Ahl al-Bayt". Finally, the degree of alignment of this report with the Quran, history, and the religious texts of the People of the Book has been analyzed.

In the Caucasian wars during the reign of Fath Ali Shah, the difficult field and diplomatic conditions of Iran against Russia led to the idea of the closeness of two regional rivals, that is, Iran and Ottomans, against Russians. France initially proposed this plan in the form of a diplomatic structure, but its turning toward Russia foiled the plan. Abbas Mirza tried to advance this plan with the Ottomans under the slogan "Islamic Alliance" and pursued this policy until the signing of the Golestan Agreement, making numerous efforts to fulfill this alliance. With a descriptive-analytical approach and using Turkish sources, the present study answered the question of the obstacles encountered by the Iranian-Ottoman plan of alliance. The results showed that the deep-rooted problems between Iran and the Ottoman Empire did not allow the two powers to build mutual trust in order to create a common front against Russia. The Turks were also very suspicious of Abbas Mirza and his plan and viewed the idea of a military union against Russia more as a superficial move to impress Russians and gain the upper hand in future peace negotiations. This lack of trust eventually led to the failure of a field alliance.

Blast and stress release create cracks, fractures, and excavation damage zone in the remaining rock mass. Bench health monitoring (BHM) is crucial regarding bench health and safety in blast dynamic loading. Several empirical criteria have been proposed for a quick estimation of different parameters of a rock mass in the zone damaged by the blast. This work estimates the rock mass properties behind the blast hole based on the generalized Hoek-Brown failure criterion and quantitative disturbance factor (D). Considering a constant D value, either zero or one, for the entire rock mass, remarkably alters its strength and stability, resulting in very optimistic or very conservative analyses. Therefore, D is considered based on the elastic damage theory, and numerical simulation is conducted based on the finite difference software FLAC to investigate the vibration and damage threshold by monitoring the peak particle velocity (PPV) in the bench domain with different geometries. According to the numerical simulation, as the depth behind the blast hole increases, the value of D decreases from one to zero almost non-linearly, resulting in a non-linear reduction in the Hoek-Brown behavioral model properties. It is found that using various parameters of rock mass in the blast-induced damage zone behind the hole leads to thoroughly different PPV values than the constant parameters. Accordingly, the approach to using the quantified values of parameter D is of great importance in the estimation of various properties of a rock mass in the blast-induced zone, as well as calculation of the vibration.

Interpreters of the Qur’an disagree on the meanings of haqh (share) and haqh ul-ma’loum (specified share) appearing respectively in the verses ‘a share of their property is for the poor’ (51:19) and ‘a specified share of their property is for the poor’ (70:24). Some interpreters consider haqh ul-ma’loum as the ritual zakat. They base their idea on the presence of the word ma’loum (specified) as well as the association of the two verses with verses on salat (ritual prayer). The terms haqh and haqh ul-ma’loum appear in chapters Al-Zharyat and Al-Ma’arij. Since these two chapters were revealed to the prophet in Mecca and the ritual zakat was enacted in Medina, interpreters have resolved the discrepancy by considering the verses as exceptional ones which were nullified by the verse on zakat in Medina. In this research, the term ma’loum and its connection to the enacted amount of zakat as well as the relationship of zakat and salat is investigated along with a criticism on considering the verses exceptional and nullified. It is concluded that the terms haqh and haqh ul-ma’loum in these two verses do not denote the ritual zakat; rather, they refer to charity and financial help. This result is gained on the basis of certain contextual clues in the Qur’an, quotations from Imams, semantic features of the words sa’il (beggar) and mahroum (deprived) as well as usages of ritual zakat and haqh ul-ma’loum.

The phenomenon of trafficking and its destructive impact on legal production, trade, investment and employment endanger economic security and must be seriously combated, and the premise of this struggle is a model of prevention and struggle. This study was conducted in order to identify and present a model for preventing and combating smuggling of goods and currency based on the idea of ​​the Supreme Command of the Armed Forces.

This research is applied in terms of purpose and descriptive in terms of method, which was done with a qualitative approach. In this study, the statements, rulings and decrees of the Supreme Leader from June 1989 to the end of 2017 were the source of research. The data collection tool was phishing and the data analysis method was qualitative content analysis with inductive approach. In order to evaluate the reliability of the research (research reliability), the second coding method was used and the agreement coefficient between the coders using the Holstie method was 0.95.

Based on the research findings, the model of prevention and fight against smuggling of goods and currency in four dimensions of management and implementation, legislative, cultural - social and judicial, was designed with 25 main categories and 63 sub-categories. Executive categories include increasing the risk of trafficking, the use of intelligent anti-trafficking systems, the fight against organized trafficking, and the destruction of smuggled goods.  

The research findings show that the model derived from the thought of the Supreme Leader of the Revolution has a comprehensive view of the executive, legislative, cultural, social and judicial dimensions and can be appropriate to policies as a suitable model in preventing and combating smuggling of goods and currency. This model by the organizations responsible for combating smuggling of goods and currency can be an effective step to achieve the goals of this fight.