عباس ابراهیمی

The purpose of this research was to "design a model to explain the capabilities and capabilities of board members". The research method was qualitative and quantitative. Research information was collected through interviews. The statistical population of the research included an unlimited number of professors, experts and specialists, 23 of whom were selected until reaching theoretical saturation. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews. Primary data were collected through interviews. According to the methodological process, during the three stages of open coding, central coding and selective coding, firstly, the codes related to the topic were identified from the large number of primary data types; Then, by means of continuous comparison, a concept was extracted from several codes, and in the same way other codes were also converted into concepts until finally 98 concepts were obtained. In the next step, some concepts were put in the form of a category so that 20 categories were obtained for this research. The findings of the research showed that 4 categories appeared as the central categories, which include: technical skill, leadership skill, company size, political skill. Other categories were placed in five categories of causal conditions (4 categories), background or context (3 categories), intervening conditions (2 categories), strategies (4 categories), consequences (3 categories) to be presented in the visual model. In the following, based on the indicators, components, concepts and categories of the proposed model, a questionnaire of 98 questions was compiled and based on the collected data, the relations of the proposed model were examined, and finally the results showed the significance of the relations and components of the model had been presented.

Indicators are data for analysis, analysis and accurate measurement of policy in cultural and educational development.These data in every society should be compiled according to the historical and religious identity within that society. Therefore, in Islamic societies, the Qur'an is the most comprehensive and richest thought system for extracting educational implications and determining indicators of cultural development.

By reviewing the verses and examining the thought and conceptual system of the Qur'an based on the method of emergent implication-research, this research has extracted the meanings and the contributions of the verses related to education policy making, and by coding and analyzing the meanings, the implications of educational policy in the realization of and cultural development has been achieved.

From the point of view of the Qur'an, a human being, the Caliph of God, is a dignified being and has been created in the best form and has both material and spiritual dimensions. Cultural and educational development brings a peace that has both a worldly side and an approach to the hereafter. The Holy Qur'an provides educational macro-indicators in the realization of desirable cultural development with signs such as individual and social growth and promotion based on piety, rationality and wisdom, attention to divine traditions in the system of existence, justice and the enjoyment of education by all members of the society, and meritocracy in educational management and discipline.

Talking about cultural development and educational indicators does not mean not paying attention to the economic and livelihood welfare of the people, but providing the livelihood of the people is a means to reach the closeness of God and serving God in the shadow of good life.

According to Fan and Zhou's study in 2022, some company managers are of the opinion that Confucianism can have an effect on the risk of falling stocks; But there is a possibility that whether Confucianism reduces the risk of falling stocks or increases it; In this regard, there may be other factors that can have an effective role on the relationship or effect between them. In order to analyze the hypotheses of the research, the statistical population was selected from the years 2016 to 2021 and for 6 years and included listed companies, the statistical sample was selected using the elimination method and the number of 109 companies. The research method used is a descriptive-analytical method and historical research data was collected and classified by referring to the financial statements and reports of the companies admitted to the Tehran Stock Exchange. The panel data method was used to analyze the statistical data; And in the analysis section, descriptive and inferential statistics and various related tests were performed and data analysis was done using Eviews version 9 software. According to the analysis of the regression model, the research findings show that there is a negative and inverse relationship between the Confucianism of the auditing firm and the risk of falling stock prices of companies listed on the Tehran Stock Exchange; Therefore, company managers should pay attention to Confucianism indicators such as ethical principles, modern politics, and religious issues in order to reduce the risk of falling stock prices.

Land use change in cities leads to changes in surface temperature and surface albedo. Surface albedo plays an important role in land surface energy budget and climate. This article examines the land use changes and its effect on the surface albedo and surface temperature. For this purpose, 3 satellite images of Landsat 5 and 8 were used for August, 1998, 2010 and 2017 in the area of Sari to Chalus cities. The Sabal algorithm was used to extract the surface temperature and surface albedo. Urban thermal characteristics were analyzed by examining the relationships between land surface temperature (LST) and two indices, Normalized Difference Vegetation Index (NDVI) and Normalized Difference Built-Up Index (NDBI). The results of this research confirm the inverse and significant relationship between LST and NDVI and the direct and significant relationship between LST and each of the variables Albedo and NDBI. On the other hand, during the years 1978 to 2017, built-Up area that form impervious surfaces have been replaced by natural and permeable surfaces, in other words, a decrease in NDVI and an increase in NDBI and Albedo have been observed in the studied area. The surface of the earth has been manifested in cities. Also, the correlation between NDVI and LST is rather weak, but there is a strong positive correlation between albedo, NDBI and LST. The increase in construction in cities has led to an increase in albedo and the subsequent increase in surface temperature due to the increase in impervious surfaces.

Groundwater monitoring networks provide important data which are necessary to understand the dynamics of hydrogeological systems. Since the cost of the installation and maintenance of groundwater monitoring networks is extremely high, optimal design and the assessment of the effectiveness of the monitoring networks is necessary. This paper presents the application of a newly developed geostatistical method based on the acceptance probability concept, to optimize the existing network of observation wells in the Shirvan alluvial aquifer, located in North Khorasan province. To this aim, by choosing a suitable semi-variogram and using ordinary kriging, the acceptance probability in the aquifer was calculated. Then, based on the spatial pattern of groundwater level, the acceptance probability was calculated for various parts of the aquifer and the acceptance accuracy values were analyzed at different levels of probability. The results showed that based on the existing observation wells network, 19.2% of the aquifer area has a very high acceptance accuracy. On the other hand, by modifying the network of existing observation wells and adding suggested points, 46.7% of the aquifer area will have a very high acceptance accuracy. Therefore, the installation of new observation wells in the proper locations will increase the accuracy acceptance and improve the efficiency of the observation well network.

According to the study of Seyedshams et al. in 2022, company managers tend to avoid paying taxes due to their self-interest; The indicators of self-interest used in this study include party play, forming a coalition of managers, the desire to control managers, non-observance of managers; So there is a possibility that tax avoidance plays a role in these indicators. Therefore, an attempt is made to assess the above issue and assumptions in Iran as well. In order to analyze the hypotheses of the research, the statistical population was selected from 2016 to 2021 and for 6 years and included listed companies, the statistical sample was selected using the elimination method and 50 companies. The research method used is a descriptive-analytical method, and historical research data was collected and classified by referring to financial statements and reports of companies listed on the Tehran Stock Exchange. The panel data method was used to analyze the statistical data; And in the analysis section, descriptive statistics, inferential statistics and various relevant tests were performed and data analysis was done using Eviews version 9 software. According to the analysis of the regression model, the findings of the research show that there is a positive and significant effect between the tax avoidance of companies and the managerial utilitarianism of the companies listed in the Tehran Stock Exchange, so that in this research, based on the t-statistic, the degree of influence on the indicators of utilitarianism, such as managers' partying, The formation of a coalition of managers, the desire to control managers, and the non-observance of managers were also identified.

American trading options are a way to manage risk in the commodity exchange. This method can be applied before maturity. The valuation of the American trading option in the finite difference method is less complicated than other methods and its calculation time is relatively short, and also with increasing the sample and increasing the volatility, the parameters are not disturbed. In this research, using the mentioned method, the American option for two products of wheat and rapeseed meal has been done and specified according to the data of Iran Commodity Exchange: A) The value of the American option for wheat and rapeseed meal is very small and negligible from the binomial tree method and the finite difference method calculated using the algorithm presented in the research and coding in MATLAB software. B) The American option value for wheat is higher than soybean meal for both options. The main reason for this is the high volatility (σ) of the base price of wheat stocks compared to rapeseed meal. C) The result of the effect of volatility change and price change on the value of the option, is in favor of volatility change. This indicates the importance of the volatility parameter in the valuation of options. Finally, it is suggested that considering that the American option is capable of applying before maturity ,in the iranian stock exchange for agricultural commodities is presented as one of the tools of risk management .

Groundwater level monitoring networks already exist in most alluvial aquifers in Iran. A question needs to be answered as to what extent networks are able to provide proper information about the groundwater resources to meet the water resources management objectives. Therefore, it is necessary to evaluate the efficiency of the existing monitoring network and redesign it if necessary.  This study has attempted to assess the condition of existing observation wells and the relationship between the wells and the aquifer by combining hydrogeological information and the results of a well-video inspection. Hydrogeological studies can reveal that the observation wells were drilled in which hydro-geological sequence (hydrofacies) and the external factors influence water level fluctuations. Moreover, observation well's video inspection operations, performed for the first time in Iran, can show the condition of the well casing and screen and the water-column length. The proposed framework was applied to evaluate the groundwater-level observation  well's efficiency in Shirvan alluvial aquifer in North Khorasan province, Iran. The results showed that out of 17 observation wells in the aquifer, one well is not placed into the main aquifer, six observation wells need to be rehabilitated due to screen clogging and three observation wells are at risk of going dry.

The family, as the most important social institution in religious thought and system, has various cultural and educational functions. Functions that are influenced by the policies of the government and the state have a significant share in the organization of individual and social consumption. A semantic study of the meaning system of the Qur'an indicates the affiliation of wealth to society and the general sponsorship of property, their observance, attention to consistency, attention to religious rules and determining the level of family consumption relations based on custom. Explaining these propositions and discovering the differences between family consumption in lifestyle from the perspective of the Qur'an and the culture of modern consumption leads us to the point that in the intellectual system of the Qur'an man is a creature with different mental and physical dimensions to meet his needs. It does. Consumption itself is not condemned, but it is not the ultimate goal; it is the prelude to achieving the sublime goal of good growth and life.

Darrieus type vertical axis wind turbine is an appropriate choice for local electricity generation in urban environments. The major aerodynamical challenge in these turbines is dynamic stall which drastically affects the aerodynamic performance of the turbine. In this study, the effect of plasma actuator on aerodynamic performance of a Darrieus type vertical axis wind turbine was numerically investigated. Unsteady Reynolds-Averaged Navier-Stokes (URANS) equations were employed, accompanied with k-ω SST turbulence model. Suzen-Hoang model was used to model plasma actuator that calculates body force source term representing plasma actuator effects. The pressure-based finite volume method was utilized to solve the governing equations. First, the physics of dynamic stall in turbine blade was explored. Results show that the contribution of connection point moment in instantaneous moment of a blade is more than 25 percent. Moreover, counter clock-wise vortex in the suction side of blade was found to have a significant role in the blade's performance. To study plasma actuator effects, three test cases of inboard, outboard, and two side actuation, were considered and compared with the clean blade (no plasma actuator). The inboard plasma actuator weakened the dynamic stall vortex, increased lift, and decrease drag force in the down-stroke motion of the blade. Nevertheless, plasma has no effect during the up-stroke motion since the flow is attached to the blade's surface. The inboard actuation is effective for blade azimuth angles in the range of 70 to 180 degrees, and the outboard actuation is effective in blade azimuth angles between 180 to 290 degrees. In conclusion, plasma actuator leads to a 10 percent enhancement in power production for inboard actuation and two-sided actuation, but no significant effects were observed for outboard actuation.

According to a study by Hong et al. In 2021, companies are trying to change the managerial behavior of managers and improve their behavior, pay attention to the uncertainty of economic policy; Because it is likely that this indicator can play a role in changing managerial behavior; But internal and external risk as mediating variables can also highlight the role of independent and dependent variables; Therefore, this study tries to examine the above hypothesis. The aim of this study was to determine the effect of economic policy uncertainty on the change of managers' managerial behavior with respect to the mediating variable of internal and external risk in companies listed on the Tehran Stock Exchange. To analyze the research hypotheses, the statistical population was selected from 2016 to 2020 for 5 years and included listed companies. The statistical sample was selected by elimination method and 101 companies were selected. The research method used is descriptive-analytical method and historical research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; In the analysis of descriptive statistics, inferential statistics and various related tests were performed and data analysis was performed using Eviews software version 9. According to the regression model analysis, the research findings show that the main hypothesis has been confirmed and it was found that the uncertainty of economic policy on the change of management behavior of managers due to the mediating variable of internal and external risk in companies listed on the Tehran Stock Exchange. has it; Therefore, in order to strengthen the behavior of executives in making decisions, corporate managers should pay attention to two components of internal and external risk (corporate and strategic risk) in order to be able to manage the uncertainty of economic policy; This research is in line with the study of Hong et al. In 2021.

To improve their operations, companies try to use experienced managers who have a reputation and work in the audit committee; Tax avoidance is an issue that has come to the attention of corporate executives; According to the article by Latin Van et al., The role of experienced, well-known and active managers in the audit committee can be seen in tax evasion. The aim of this study was to determine the role of experienced foreign managers (known and active in the audit committee) on tax evasion of companies listed on the Tehran Stock Exchange. In order to analyze the research hypotheses, the statistical population was selected from 2015 to 2020 for 6 years and included listed companies. The statistical sample was selected by elimination method and 124 companies were selected. The research method used is descriptive-analytical and the research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; In the analysis of descriptive statistics, inferential statistics and various related tests were performed and data analysis was performed using Eviews software version 9. According to the analysis of the regression model, the research findings show that the main hypothesis has been confirmed and it was found that experienced foreign managers (with reputation and active in the audit committee) have an effective role in tax evasion of companies listed on the Tehran Stock Exchange. In this study, based on t-statistic, the effect of the independent variable on the dependent variable is inverse and negative and is in line with the research of Van et al. In 2020.

The purpose of this study is to calculate the risk sensitivity parameters (Greeks) for the European Option by using finite difference method. There are several ways to quantify these risks, each with its own advantages and disadvantages. The most important of these methods are: 1- Analytical method (solving Black Scholes partial differential equation) 2- Monte Carlo simulation method 3- Network methods 4- Finite difference method, Calculating the risk sensitivity parameters in finite difference method The complexity is less complex and the computation time is relatively low, and as the sample increases and the oscillation increases, the parameters are not disturbed. In this study, while introducing finite difference method, 10 top stock companies were selected in 1397 and the value of European trading authority and its risk sensitivity parameters were calculated by MATLAB software. Finally, numerical methods show that the results of finite difference method for calculating Option value and risk sensitivity parameters are approximations of these variables obtained from analytical method (exact method).

The main concern in the field of the Qur’anic studies is to exactly and systematically understand the meanings and text of the Qur’an, triggering appearance of various sciences and their growth, but considering the exact text and language of the Qur’an and the newly emerging cultural issues like consumption, this question is posed that “what is the right method to have a new understanding and a suitable response to this with the spatial-temporal exigencies?” and which one of new research methods has an effective performance in systematic developing the common interpretative methods?” This paper is formulated based on an analytic-descriptive methodology and usage of semantic method and its systematic function and being presented as an approach in developing the Qur’anic studies based on a response to the issue of consumption. A consumption that caused satisfaction of needs in the past, affected by modernity, turned from consumption of meaning into consumption of object (based on natural rules and economic sciences) and in continuity, into consumption of consumption or the semiotic consumption. The present article drew the conclusion, with a semantic approach, that macro-sense field of purification in the Qur’an has incorporated the approved consumption process including the central sense, method, degree, origin, rules and rulings and the Qur’an has given the meaning of consumption with the process of zakat; a process whose can recalled as “purifying consumption”. The purifying consumption is based on need rather than distinction and seeks after creating moderation and modification of instinct of acquisitiveness as well as lessening the rich-poor gap. It aims to develop and preserve piety and finally gaining the good life and its opposite point of extravagance and being welfare affected.

The coolant fluid inside the cooling channels may experience flow regime change and heat transfer deterioration. Heating methane at super-critical pressure results in a higher than pseudo-critical temperature and pseudo-phase change happens. Furthermore, in critical conditions, there is the possibility of heat transfer deterioration at high heat fluxes and low mass fluxes. In these areas, heat transfer from the wall to the fluid is disturbed due to the decrement in the heat transfer coefficient. Also, the wall temperature increases and there is the melting possibility of the engine wall. As a result, the study of this phenomenon is important for the thermal analysis of cryogenic methane for cooling applications. In the present article, a three-dimensional solver is developed for the simulation of the conjugate heat transfer inside a rectangular channel with trans-critical methane coolant. A finite volume scheme is utilized for the discretization of the governing equations. An iterative solution method based on the SIMPLEC algorithm is used to solve the equations. The solver is developed based on the thermodynamic and transport property relations corresponding to the coolant flow conditions in the trans-critical regime. The parametric study of the heat transfer deterioration phenomena is conducted utilizing the conjugate heat transfer simulations results of methane inside the MTP channel for heat transfer rate, inlet pressure and temperature, inlet mass flux, and different surface roughness. Further, a few relations are derived for predicting the onset of methane heat transfer deterioration along the rectangular cooling channel in a range of pressure from 6 MPa to 20 MPa. The relative error of derived relations with numerical data is less than 1 percent. Finally, some methods for controlling the heat transfer deterioration phenomena have been presented.

The main concern in the field of the Qur’anic studies is to exactly and systematically understand the meanings and text of the Qur’an, triggering appearance of various sciences and their growth, but considering the exact text and language of the Qur’an and the newly emerging cultural issues like consumption, this question is posed that “what is the right method to have a new understanding and a suitable response to this with the spatial-temporal exigencies?” and which one of new research methods has an effective performance in systematic developing the common interpretative methods?” This paper is formulated based on an analytic-descriptive methodology and usage of semantic method and its systematic function and being presented as an approach in developing the Qur’anic studies based on a response to the issue of consumption. A consumption that caused satisfaction of needs in the past, affected by modernity, turned from consumption of meaning into consumption of object (based on natural rules and economic sciences) and in continuity, into consumption of consumption or the semiotic consumption. The present article drew the conclusion, with a semantic approach, that macro-sense field of purification in the Qur’an has incorporated the approved consumption process including the central sense, method, degree, origin, rules and rulings and the Qur’an has given the meaning of consumption with the process of zakat; a process whose can recalled as “purifying consumption”. The purifying consumption is based on need rather than distinction and seeks after creating moderation and modification of instinct of acquisitiveness as well as lessening the rich-poor gap. It aims to develop and preserve piety and finally gaining the good life and its opposite point of extravagance and being welfare affected.

This paper investigates the effects of primary and secondary equity markets on Tehran Stock Exchange’s firms’ performance after IPO in an integrated framework; because both markets interact closely in reality and firms are affected by both. This paper usesshare sold by initial owners in IPO as proxy for primary market and investment-to-price sensitivity and stock price informativeness as proxies for secondary market. This paper also utilizes EBIT-to-Assets, Sales-to-Assets and Net income-to-Assets as proxies for firm’s performance. A non-parametric quantile regression is employed for 51 firms over the period of 2001-2019. The results show that if we consider shares sold by initial owners as primary market, this factor does not affect firm’s performance; while in the secondary market, investment-to-price sensitivity hasat first negative effects thereafter affects performance positively and also there is a negative relationship between stock price informativeness and Sales-to-Assets.

In the present study, the conjugate heat transfer in a rectangular cooling channel is numerically simulated in supercritical pressure conditions. The compressible methane flow is considered as a working fluid. A finite volume scheme is utilized for the discretization of the governing equations on a collocated grid. Moreover, the central differencing scheme is employed for the discretization of the diffusion fluxes and density approximation on the control volume boundaries. Upwind and hybrid schemes are used for the density correlation approximation and the convective fluxes discretization on the control volume surfaces, respectively. An iterative solution method based on the SIMPLEC (Semi-Implicit Method for Pressure Linked Equations-Consistent) algorithm is adopted to solve the equations. The solver is developed based on the thermodynamic and transport property relations corresponding to the coolant flow conditions in the transcritical regime. The solver is validated with the experimental data of the MTP test, and the thermal behavior of methane inside the rectangular cooling channel is investigated. Moreover, a relation is derived to calculate the pseudo-critical temperature of methane according to pressure. The relative error of this relation with NIST data is less than 0.5 percent, and it operates in a range of pressure from 4.6 MPa to 30 MPa. Furthermore, the Nusselt relations presented for coolant flow with supercritical pressures are studied and corrected for the methane coolant in supercritical pressure conditions in 3D rectangular cooling channels. The relative error of modified Nusselt relations with numerical data is less than 1.0 percent.

Nowadays, Small and Medium-sized Enterprises (SME) are introduced as a growth factor for countries. One of the most important concepts in these companies is the concept of Business Continuity Management (BCM). Therefore, the present study aims to provide a better understanding of how BCM works by these companies and to demonstrate their need for assistance. The purpose of this research is to identify the components of business continuity of small and medium enterprises (in Tehran) using an interpretive structural approach of these components.. Data come from interviews with the managers of food manufacturing companies, Iran Khodro Machines and with the professors of the University of Tehran, which had a scientific and practical mastery of the subject matter. Interpretative Structural Modeling results showed that teamwork, accountability and accountability and executive management have the highest effect and the least dependence among the other factors.