محمد مصطفایی

The aim of this study was to explore the impact of corporate governance on the link between tax avoidance and managerial empire building. According to the theory of managers' personal considerations, managers may not always prioritize decisions that benefit shareholders, but rather focus on maximizing their own interests. The existing literature suggests that managerial aspirations for power can be heightened through corporate tax avoidance activities. Tax avoidance and corporate governance are identified as influential factors in the formation of managerial empires. To test the hypotheses, a sample of 119 companies listed on the Tehran Stock Exchange between 2015 and 2021 was selected. A multivariable regression model was employed in this study using the composite data method. The findings indicated that tax avoidance did not significantly contribute to the formation of managerial empires and corporate governance did not mediate the impact of tax avoidance on managerial empire building. Consequently, managers may refrain from tax avoidance and pursue alternative strategies for power acquisition in order to avoid negative perceptions. It is also noted that corporate governance guidelines were not fully implemented in the companies under study.

This research, with an Islamic approach, while determining the border between concepts related to interference, examines the causes and contexts of negative interference in the lives of couples from the perspective of verses and traditions, and also searches for their corresponding solutions.

After studying the literature on the topic, the keywords related to the discussion were determined and then the related data were collected using the thematic method of verses and narrations. Quranic and narrative software, as well as commentary and narrative books, which have been compiled thematically, are the main source of data extraction. Data processing was done in a descriptive-analytical way by applying the principles of thematic interpretation and considering previous related researches in enumerating the causes and fields of intervention.

The key point to know the border of positive interference such as support, sympathy and guidance with negative interference of others is "respecting the independence of couples". In this study, 12 causes and contexts for the occurrence of negative interference from others were taken as the most important cases from the verses and traditions, and a suitable solution was presented to prevent and resolve each one. Most of the reasons are related to the moral weakness of the couple, and adherence to the high moral teachings in religion is the main way to solve it.

 The issue of interference of others in the lives of couples as one of the factors of family collapse can be found in verses and traditions

Many types of maxillary expansion devices with different expansion rates are used in the treatment of maxillary arch constriction. This study aimed to assess the effectivenessof a new removable plate appliance to improve maxillary arch constriction in comparison to similar common devices.Methods and Materials: The present quasiexperimental study was conducted on 15 patients who had referred to the dental clinic of Birjand University of Medical Sciences between July 2020 and December 2021. In the case group, the maxilla was widened with a transparent removable plate made of thermoplastic plates without wire components. The information of patients in the control group (treated with the removable acrylic plate with a midline screw and wire components) was extracted from a similar study. Data were subjected to statistical analysis using SPPS version 25. T-test, Mann-Whitney and one-sample T-test were used to compare groups. P-value less than 0.05 was considered statistically significant. The average amount of monthly intermolar expansion was 0.871±0.552 and 1.156±1.09 mm in the case and control groups, respectively. The mean amount of monthly inter-canine expansion was 0.994±0.498 mm and 0.931±0.869 mm in the case and control group, respectively. The results indicated no significant difference between the two study groups in terms of intermolar expansion (P=0.07) and intercanine expansion (P=0.68). The degree of satisfaction with the treatment was significantly higher in the case group, compared to the control group (P=0.01). It seems that the transparent thermoplastic removable plate without wire components is not more effective in the treatment of patients with maxillary arch stenosis compared to the common model with wire components. However, the use of this new device can be effective in increasing patients’ satisfaction by maintaining the efficiency of treatment.

Gratitude is one of the most important moral-religious virtues, as far as one can say gratitude is not only a moral virtue but the soul of all virtues because according to the Qur'an, the options before humans are either out of gratitude or out of disbelief. The dua Arafah of Imam Hussain (a.s.) is a long dua that the main theme of which is praising and thanksgiving to God, and from this point of view, it is a suitable source for defining and inferring different aspects of thanksgiving with a religious approach, which is the purpose of this research. To achieve the goal of this research, thematic analysis method was chosen because it is an efficient method for organizing and enriching scattered qualitative data. In the lexical and idiomatic analysis of gratitude, it became clear that the truth of gratitude is the fulfillment of one's right in the sense of "providing satisfaction". The theme analysis of thanksgiving in the dua Arafah, while confirming the above proposition, from a total of 70 basic themes and 10 organizing themes, resulted in three overarching themes of "blessing", "argument of praising and thanksgiving to God" and "how to praise and thank God". In fact, all the themes related to gratitude in the dua Arafa are categorized under the three general headings above and these three axes are explained through the organizing themes related to each one.

Introduction and goal: 

Due to the special nature of severe diseases, hospitalized patients face serious challenges that directly affect their lives; In such a way that it creates spiritual challenges even in societies with a religious background. The current research seeks to answer the following questions: What important challenges do hospitalized patients with severe diseases face? How should spiritual caregivers intervene spiritually in these challenges?

The current research was done with descriptive-analytical method and triple operation of observation.

Anxiety about death at the levels of fear of dying, fear of the grave and fear of punishment and worry about family, loved ones and remaining work are the most important spiritual challenges of hospitalized patients with serious diseases.

In the challenge of death anxiety, with the main goal of changing the attitude towards the concept of death, spiritual caregivers should emphasize the involvement of God's permission in the fate of each person. Making the patient realize that everything is in God's knowledge can have a significant effect on reducing anxiety. Spiritual caregivers In the face of the second challenge, spiritual caregivers establish an empathetic relationship with the patient and intervene by emphasizing the three truths, namely the creation and destiny of human being under the complete will of God, emphasizing the divine gift of children and families, and emphasizing the merciful attributes of God.

The typology of the existence of God and the existence of possibilities is one of the ambiguous issues in philosophical theology. One of the Islamic philosophers is Mirdamad. In his works on explaining the relationship between the existence of God and the possible existents, there are issues that sometimes seem contradictory. Many of his philosophical principles such as ontological ones, objective proportion of cause and effect, the principle of "the giver of an object cannot be without it", the rule of "nothing can be issued from a single object except one", the closeness of creatures to God and their distance from Him, divine knowledge and the union of the knower and the known, are consistent with being of the same type. But some of his other principles, such as the famous utterance of the principality of essence, are more closely related to the contrast between the existence of God and the existence of possibilities. The study and analysis of Mirdamad's theories on this issue led to the conclusion that he accepted the similarity between the existence of God and the existence of possibilities and did not consider the contrast between them to be absolutely correct. Similarity has consequences that Mirdamad's works are consistent with.

Subalternism conflicts within marginal areas and outside of them are primarily spatial in nature. Attempts to acquire space, whether for the purpose of building a house or settling in a location to earn a livelihood, will come into conflict with agents who seek to prevent the presence of the underprivileged in that location. Islamabad and Sayed Hossein Tappe in Sanandaj are the locations under study. These two communities are suitable for research due to the ongoing conflict between house builders and institutional brokers, the widespread and partial destruction of residential houses, the spatial and geographical expansion, and the lack of urban services relative to neighboring areas.Using purposeful and snowball sampling, 25 individuals were selected for semi-structured interviews with the poor (informal house builders and peddlers) in two neighborhoods of Islamabad and Sayed Hossein Tappe in Sanandaj.Institutional agents in the studied field utilize punitive power, interactive power, evasion and suspension traps, disruptions, and recognition inequalities to exert power over subalterns. In numerous instances, the urban poor are also attempting to resist institutional agents. In the collective form of resistance, discontent has been forced into public arenas and public official spaces via the suspension of social order, intelligent protest gatherings, sit-ins/civil disobedience, self-motivated leaders, and the use of protest poetry. Individual resistance is comprised of compromise, persuasion, verbal menace, and rebellion. In times of crisis, urban impoverished individuals attempt to alleviate the stresses of life by banding together. As a form of alternative culture, the diverse support of neighbors and acquaintances in the difficulties of daily life includes accompanying neighbors in social rituals and assisting in the construction of housing, providing temporary/permanent municipal services, verbal and emotional support, traditional and non-material cooperation of acquaintances, and secret use of municipal services.One of the earliest indicators of poverty is informal living and exclusion from government, structural, and official assistance. Since the lesser strata of society are not included in the official sphere, neither is the law’s protective umbrella extended to them. According to Scott (1985), the precarious conditions of Subalterns’ lives are such that we should not anticipate a political and open struggle; as a result, they have resorted to low-risk methods of dealing with subalterns

Unveiling the cohesion among verses has been one of the main concerns throughout history. In agreement with the attempts by the Qur’an scholars, some western researchers who approved the proportion in the text of the Qur’an, tried to prove the continuous aspect of the Qur’an by applying a new approach. Using his own model based on the theory of Semitic rhetoric, Neal Robinson, as the main figure of this trend, proceeded to prove the structural coherence of Medinan sūras. By examining the connection between the verses of these sūras, Robinson revealed the verbal and semantic connection within them, while proving their orderliness and coherent structure. This model is based on repetition of words. First, the verses are divided and then, using the hooked keywords, two adjacent sections are interconnected together like a chain. With the method of content analysis based on Neal Robinson’s mirror-effect, this research has detected the cohesion of Sūrat al-Ḥadīd. After determining the sections of the sūra, the connection between the sections was examined by means of the hooked keywords and finally, a symmetrical structure from the first section to the last section and from the second section to the previous section was presented in a mirror-effect form. The purpose of the sūra, according to the pattern, is to encourage alms-giving.

Individual differences are one of the most fundamental facts of human life. Knowing the differences, wisdom and their results is very important in building the human worldview and his social interactions. On the other hand, answering the questions and resolving the ambiguities surrounding an important issue such as divine justice depends on knowing the wisdom and results of individual differences. By differentiating between wisdom (philosophy of existence) and result (result of presence) of individual differences, this research examines verses and narrations related to the subject. The research method is descriptive-analytical in such a way that after collecting verses and narrations with library search tools, it analyzes their content. The results of the research show that: divine will, knowledge of God, employment of people, consistency of human life, creation of different positions and different duties, mutual recognition, divine test and display of divine justice are among the most important wisdoms of individual differences in the verses and traditions. Also, the most important results and consequences of these differences are: difference in responsibilities, not judging each other, consulting, avoiding fault-finding and blaming others, pardoning and accepting excuses, and respecting capacity for duty.

Covid disease is one of the current pandemics in the world, which due to its special nature brought serious challenges and had a direct impact on people's lives, so that in societies with religious contexts, spiritual challenges. Created. The present study seeks to answer the following questions: What is the main challenge for patients with Covid 19? How should spiritual caregivers intervene spiritually in this challenge?

The present study was performed by descriptive-analytical method and library collection-citation and interview tools.

The findings of the study indicate that the main spiritual challenge of patients with Covid 19 alone. The approach of spiritual caregivers in the face of the challenge of loneliness should be twofold. The first axis: emphasizing the presence of God and the second axis: making the sense of God's presence tangible and tangible. The final stage of caregivers' efforts should be that now that the presence of God has become more objective, the patient can speak to him and God hears and answers the words and sees an example from the life of the parents to continue. Mention attendance.

Finally, the precise application of these three steps, which is called the near-convincing model, has a significant effect on promoting and maintaining spiritual health and, consequently, other dimensions of health.

In the view of Allamah Tabatabai, the interpretation of the Qur'an to the Qur'an, which is derived from the interpretive biography of religious leaders, is the most accurate way to reach the concepts and purposes of the Qur'an. Applying this method requires an appropriate mechanism and attention to scientific principles and observance of principles and rules for selecting homogeneous verses in description and interpretation.In this study, focusing on the first hundred verses of Surah Al-Baqarah in the interpretation of Al-Mizana through text analysis, the relationship between the verses and their counterparts has been studied. The findings of the present study show that Allameh quotes similar verses for 34 verses within the first hundred verses of Surah Al-Baqarah. In total, ten bases for selecting similar verses were obtained by Allameh in the scope of research. Among these, the use of the three bases of "verbal-conceptual similarity of one word", "verbal-conceptual similarity of more than one word" and "authority of Gharr verses" are the most frequent, respectively.

Achieving the correct meaning of Qur'anic words is the basis of interpretation, the perfection of which is done by analyzing the meaning of words in the context of verses and accessing the semantic network of words. The word "Rijs" is one of the moral words in the Holy Quran which is mentioned 10 times in 9 verses, including the important verse on purification (Ahzab: 33). The present study, after exploring the main meaning of Rijs and the meanings derived from it, extracts the Syntax and Paradigm concepts of Rijs in the Qur'an based on the semantic method. The main meaning of Rijs is movement, tremor, anxiety and widespread (bad smell or loud and annoying sound) that causes hatred and distance. Examining the semantic relations of Rijs in the verses of the Qur'an, it becomes clear that the most important syntaxes of Rijs with the complementary relation are the words "qad waqa’a", "min rabbikum", "allâh", "yaj ’alu", "maī tatan", "daman mas fūḥan", "laḥ ma xinzīrin", "liyuð hiba", "Faj tanibu", "al xam ru", "al maī siru", "al anṣābu", "al az lāmu", "Fa a’ riḍū", "fazādat hum". Rijs on the axis of succession with words such as "al qaūl" (sentence to torment), "arrijz", "aẓẓann", "al muš rikūn", "aš šaī ṭān" has a relative synonymy; So that each of them is one of the examples of Rijs as well. The comprehensive aspect of the meanings of Rijs in the Qur'an is "distance", which is manifested in a distance from divine mercy, faith and purity. By bestowing infallibility on the Ahl al-Bayt (AS), God protected them from all kinds of Rijs which was the ground for turning away from the faith.

There are different patterns in the management of ethnically diverse communities. One of these patterns is ethnic pluralism. According to the principles of this model, all ethnicities, with their cultural assets, including "norms, values, traditions, and customs", benefit from the truth. Therefore, steps must be taken to preserve, and even promote them. According to the ideology of all kinds of governments and nation-states, this model can be defined as a constructive and destructive model. The main question of this research is: is this model in conflict with or compatible with the ideological foundations of the national security of the Islamic Republic of Iran? The results of the study are as follows: The principle of diversity in societies, including ethnic diversity, is accepted by reason and religion, and Islam, at this level, does not oppose ethnic pluralism. And, except in some special cases, there is no contrasting approach to many ethnic traditions. But a pluralistic view can lead to the formation, or strengthening, of ethnic prejudices, whereas ethnic prejudice has no rational or religious significance. "Non-valuation of ethnic culture", "Vicious regrets of pluralism", "Negation of ethnic superiority in pluralism with Islam", and "Difference of Islamic idealistic society with ethnic pluralistic idealism" are other opposing views of this view with rational and It is religious.

Concerning the formation, ethnic and national identity, one of the most popular ideas among sociologists and political scientists is the constructivist theory or approach. There are opposing views on this theory, which need to be examined in order to gain a view that is true. The questions that arise are: First, what is the claim of the constructivists, and secondly, what is the position of reason and revelation in the claim. This theory is divided into three approaches: economic, political, cultural and social that Their commonality is to rely on structural causes and factors in the formation and intensification of ethnic and national identity. Referring to the rational method as well as the analysis of the Qur'anic verses, all three approaches are criticized and conclude that Ethnic identity is not merely a structural matter but four general principles: the origin of the effect of society, the love of essence and its similarities, The civilization of human nature,the gradualization of ethnic identity; Confirms the role of non-structural factors.

The singular word "halū’a" in the Qurchr('39')an (Machr('39')arij/ 19), according to some commentators, and as it appears from different lexical and interpretive opinions, is one of the strange and difficult words to understand in the Qurchr('39')an, which its definition as "jazū’a" and "manū’a" in the next two verses has neglected scientists to accurately capture its meaning. The first goal of this research was to discover the main meaning of the "hala’a" and its various manifestations through lexical studies. The main question is how "halū’a" is related to "jaza’a" and "man’a", especially in their exaggerated form. The two well-known meanings and interpretations of halū’a, as "intensity of impatient" and "intensity of greed", fail to establish this connection. The present study by descriptive and analytic method clarifies that the central meaning of halū’a is "emptiness of the source from strength" which is accompanied by weakness on the one hand and on the other hand it appears in two branches: "lightness" and "severe hunger". Each of these is accompanied by a kind of restlessness and movement and in the presence of accelerating factors, various manifestations of speed, seriousness, exaggeration, etc. are manifested in this substance. In the Qurchr('39')an, halū’a is used for an anxious person devoid of faith, and refers to his exaggerated and intense action to evil and good; It means it has no direct relationship to the meaning of "jaza’a" and "man’a".

Educational narrations are one of the most important narrations that answer many complex educational problems. Among these narrations, the narrations of "the duration of the first period of education" are among the fundamental narrations that are effective and decisive in other educational narrations. These narrations determine two time periods of six years and seven years for the first period of education. The variety and difference between the two periods of six years and seven years indicate the existence of a conflict between these narrations. The present study intends to resolve the existing conflict by using the rules and regulations of conflict resolution and documentary research. Careful study of these narrations shows that the existing conflict is related to the fluctuation of the first period of education in different people and this fluctuation is due to educational factors such as "genetics", "environment" and the effect of "gender differences" in growth. And seven years, respectively, determine the minimum and maximum length of the first training period for different people in different situations.

Allah had called Himself Samad in the Qur'an. In Arabic language, Samad means the All-Rich, the Eternal, the Everlasting, the Constant, the Impenetrable, and the Besought of all, altogether so that He leaves no room for any other. The contingent beings, however, are in terms of their multitude seen by the sense perception and the intellect. That how we can relate the Samadi existence of Allah to the multitude contingent beings is an issue dealt with by the theologians.     Different theories have been suggested such as, the personal unity of existence, the graded unity of existence, and the dichotomy of God and creatures. Having rationally demonstrated the mystics' theory of personal unity of existence, Mulla Sadra claims that he has accomplished theosophy and completed metaphysics. His explanation associates issues such as the compatibility and incompatibility of personal unity with the foundations of his transcendent philosophy, that whether his graded unity theory is identical with his personal unity or which the mystics claim, and that how far the rational arguments for personal unity are authentic. The examination of the above issues demonstrates that no room is left for Mulla Sadra but to embrace personal unity through the mystics' explanation.

One of the issues raised in Islamic philosophy is the primacy of existence or the primacy of quiddity. Qāḍī Saʿīd Qummī is one of the proponents of the originality of quiddity for which he has argued. On the other hand, there are many expressions in his works that indicate the primacy of existence. Some have considered such statements contradictory because he has had various teachers with different backgrounds. But the reason must be sought somewhere else: first, the superiority of the Qāḍī's mystical power over his philosophical power which implies his inability to interpret mystical findings; second, the graded nature of his words, which necessitates that we should not consider a word of him regardless of the totality of his works. In other words, interpreting the originality of quiddity as the true unity of existence and the fact that by the originality of quiddity he meant to emphasize the unity of existence not a trivial meaning of the primacy of quiddity, and also the existence of lexical conflicts in the dispute over the primacy of existence or quiddity and that it is only a difference in wording.

Suffering and critical situations are an integral part of human life and the type of dealing with it and its management, has a direct impact on spiritual health and other aspects of human health. The present study seeks to find out what active interaction one should have with God in the face of suffering. And what is the relationship between each of these interactions and spiritual health?

The present research has been done in a descriptive-analytical manner that data collection was done by documentary method and using library resources and data analysis was performed by qualitative method (interpretive and logical analysis).

Findings indicate that the type of exposure to critical situations plays an important role in weakening and strengthening spiritual health. people who have spiritual health and, consequently, mental, social, and physical health, not only maintain their relationship with God in crises but also deepen this relationship by establishing constructive interaction with Him. Some of the most important active interactions in the face of suffering are patience, perseverance with asking for forgiveness, supplication, prayer, striving for the meaning of suffering, believing in the sufficiency of God in crises, believing in the necessity of testing with suffering, having a sense hope and give alms.

Maintaining the principle of relationship with God and deepening it in the light of active interaction with Him in crises is the best way to get out of critical situations by maintaining and promoting spiritual health. The use of constructive interactions strengthens the spiritual health of the suffering person to attain the “good life” (ḥayātan ṭaīyibah) in the Qur'an, and the good life is the same as complete health with the rule of spiritual health.

The asceticism and simple living have always been emphasized by the ahl al-bayt, especially Imam Ali (a.s.), as one of the most important moral and religious virtues. The present article aimed at investigating asceticism in Nahj al-Balagha through content analysis. In order to achieve the ascetic pattern, three questions of asceticism’s nature, why, and how to follow the ascetic path are the ones that explain the various aspects of the ascetic pattern in Nahj al-Balagha. Along this path, all the texts related to asceticism were selected from sermons, letters, and sayings of Nahj al-Balagha. Then, in front of each text, themes or basic themes representing different aspects of asceticism were represented in a table. These themes were organized into three tables of what, how, and why of asceticism, so that they were categorized among the themes of each table, and each was classified under the general headings as organizing themes. The result indicated that in the Nahj al-Balagha, the nature of asceticism means no mundane desires and no wish for them. In this case, this world is considered as a burden and humiliated as compared to hereafter. Also, most of the themes of Nahj al-Balagha are about how to follow the ascetic path and how to be satisfied with what you have.

One of the most popular views among scholars of sociology and political science on ethnic and national identity is the theory of Primordialism. Against this theory there are opposing views. In order to get the correct insight it is necessary to examine this theory. In the meantime, there are questions: Firstly, what is the Primordialism claim, Secondly, Is this claim admissible in the context of reason and revelation or not. This theory is described in three ways by three approaches: naturalistic, biological and culture-based: A. "Ethnic identity is an old and essential phenomenon", B. "Ethnic identity is an old phenomenon and social biology", C. "Ethnic identities are formed from attachment to cultural ideas that are eternal". Citation by proof method as well as analysis of Qur'anic verses has criticized the claim of all three approaches. And concludes that ethnic identity is not essential, primordial, biological, natural and innate, But this identity is shaped by attachment to cultural ideas, and can be changed.

In this study the effects of diameter variation in Bridgman directional solidification technique on structure of Ni-base superalloy GTD-111 has been investigated. So the samples with diameters of 22 and 29 mm were selected that at 5 mm/min withdrawal rate were directed. Thus the effect of this variation on structure contain density of grains, deviation orientation, primary and secondary dendrite arm spacing, volume fraction of γ-γ' eutectic, the number of freckle and average size of γ' particle were evaluated. It was observed increasing diameter cause density of grains decreased but the deviation orientation, primary and secondary dendrite arm spacing, volume fraction of γ-γ' eutectic, the number of freckle and average size of γ' particle increased. Therefore, the review of the alloy structure revealed that by increasing the diameter due to reduced cooling rate, the possibility of inappropriate structure increases. Therefore, it was suggested that in directional casting of large section in Bridgeman method, the decrease of cooling rate should be compensated by increasing the optimal withdrawal rate.