محمدعلی احمدی

On the one hand, wetlands are widely under the pressures caused by human activities, such as issues such as poverty and economic inequalities, the pressure of increasing population growth on wetland resources, migration and mass tourism, and social and economic conflicts between local communities are effective negative factors. It is considered a sustainable management of wetlands, on the other hand, they are strongly affected by climate change. Based on this, it is necessary to pay attention to the concept of resilience in the crisis management chain and programs should seek to create and strengthen resilience in local communities. Therefore, the aim of the current research is to design a socio-ecological resilience model for Bam-Dej wetland users in Khuzestan in the face of climate change.

In this research, in order to identify and explain the causal conditions, background factors, intervening factors, central categories, strategies, and effective consequences on the socio-ecological resilience of Bam-Dej wetland users in the face of climate change, a qualitative method was used.

Based on the results of the paradigmatic model of socio-ecological resilience of Bam-Dej wetland operators including causal conditions (destruction of wetland border lands, natural hazards, environmental stresses, reduction of soil quality, reduction of water quality), background conditions (methods protection-ecological, capacity and social capital, capacity to use new communication services, lack of new communication services, psychological barriers, lack of knowledge and awareness), intervening conditions (supportive solutions, institutional, educational-promotional solutions), strategies (agricultural management) livelihood solutions, legal solutions, wetland water quantity management, wetland water quality management, wetland protection and restoration, resilience and sustainability solutions for users) and consequences (environmental, economic, socio-cultural).

According to the results of the research, it can be concluded that the exposure of the users in the face of the drought of Bam-Dej wetland and their sensitivity to the drought has led to the emergence of vulnerability and compromising behavior of the users. Therefore, being exposed to wetland drought can have direct and indirect effects on their lives

The dissolution of a company can result in its liquidation, or it may occur without liquidation. The relationship between dissolution and liquidation is one of general and specific absoluteness. On the other hand, the ruling of suspension can be due to liquidation, but not all liquidations arise from bankruptcy; hence, the relationship between bankruptcy and the liquidation of commercial companies is also one of general and specific absoluteness. Liquidation holds significant importance in legal systems. The method of liquidation plays a critical role in safeguarding the rights of creditors and commercial companies. When multiple creditors are involved, and the debtor's assets are insufficient to cover their debts, issues arise regarding the method of claim settlement. Under such circumstances, each creditor will strive to recover their claim before others. This competition among creditors can lead to the fragmentation of the company's assets, reducing their value for all creditors. Therefore, the collective interests of creditors require that the acquisition of the debtor's assets be conducted systematically through bankruptcy proceedings. In principle, individuals can organize their own bankruptcy systems; for instance, a debtor may stipulate the consequences of non-payment of debt within a loan agreement. However, drafting such contracts can be challenging, particularly as the debtor’s assets and creditors may increase over time. Furthermore, empirical evidence, such as the fact that companies rarely draft such agreements and that nearly all countries have at least a basic statutory bankruptcy framework, suggests that reliance on a "private" solution is practically infeasible. In other words, governments universally recognize the necessity of establishing a "functional" bankruptcy system that parties can resort to in the absence of specific arrangements.

Today, one of the most important issues facing policymakers is solving the energy and carbon imbalance challenge. After examining the relationship between the challenge of energy and carbon imbalance, this research provides a new definition of the energy and carbon imbalance concept and shows the historical trend of this imbalance and its future scenarios. In this research, using the downscaling method, the scenarios of "Representative Concentration Pathways" and "Shared Socioeconomic Pathways" have been developed from the international level to the national level. The findings of the research, although they show the increase of energy intensity and carbon intensity in Iran during the last decade, the convergence scenarios predict a significant decrease in the carbon intensity index, which play an effective role in solving the challenge of energy imbalance and emission reduction goals. It shows the beginning of the 21st century. The results of the research indicate that solving the country's energy imbalance challenge is one of the issues intertwined with other issues in the energy field, including mitigation and adaptation policies in the field of climate change, and requires a new approach to the concept of imbalance and the pursuit of a comprehensive and coordinated approach.

The progress of the past decades in science and technology and the observations related to the increase in the average temperature of the earth have strengthened the theory of greenhouse gases and the emphasis of governments in pursuing the goals of stabilizing the temperature of the earth up to 2 degrees Celsius and trying to maintain it up to 1.5 degrees Celsius. With the approach of reducing greenhouse gas emissions. In this research, by briefly introducing the theory of climate change, the parameters of climate change during the past decades have been examined, and the history of international actions in pursuit of the goals of stabilizing the temperature of the earth has been examined. In the following, the position and importance of using scenarios as one of the effective tools in climate change research has been discussed and the available scenarios in climate change research are divided into four categories: "Emission Scenarios", "Climate Scenarios", "Environmental Scenarios" and "vulnerability scenarios" have been investigated. Also, the scenario development process in climate change research, and specifically the scenarios of the Inter-State Climate Change Commission from the first generation to the fourth generation, were evaluated and compared. Specifically, the difference between the fourth generation of these scenarios, which has been a new paradigm in scenario planning, in changing from a serial process to a parallel process, was examined and the importance and necessity of preparing this scenario in the field of climate change was evaluated. In the end, the scenarios of "Representative Concentration Pathways" from the fourth generation of climate change scenarios have been explained in more detail, and suggestions have been made for using this scenario in climate change studies and preparing national plans and policies

Independence-seeking" in international relations has been one of the most important challenges of independent states in different periods. This article poses the question of what are the Quranic strategies in facing the challenges of political independence of Islamic states from the perspective of the Supreme Leader (Question). The hypothesis of the article is formulated as follows using the documentary analytical method (method): “in the opinion of the Supreme Leader, attention to Islamic principles and values, awareness and vigilance of Islamic nations, expediency, dignity and wisdom; Unitarianism of the Islamic Ummah, lack of trust in oppressors, anti-arrogance, non-dependence on foreigners, strengthening of political relations between Islamic states, creation of a joint Islamic defense force, are the most important strategies to overcome the challenges of political independence of Islamic states”  (hypothesis). If these strategies are implemented by the Islamic states, their effects will appear in the network of theoretical and practical outputs in the policy-making and foreign policy of Islamic states.

Jujube (Ziziphus jujuba Mill.) as one of the invaluable medicinal plants, is widely used in the pharmaceutical industry due to its vitamins, mucilage, antioxidants, alkaloids and phenolic compounds. South Khorasan province is the most important area of jujube fruit production in Iran. Optimum supply of nutrients in fruit trees can increase fruit quality. Calcium is one of the most important elements that can affect quantity, quality, storability and marketability of many horticultural crops. Due to the relatively high amount of lime in the agricultural soils of South Khorasan province, the amount of calcium in these soils is almost high. However, due to low mobility of calcium from soil to plant, calcium deficiency is common in horticultural plants. Also, potassium is required for cellular osmotic and ionic balances, electrochemical processes, neutralization of organic acids, regulation of stomatal function, cell division, enzyme activation, protein synthesis, as well as the synthesis and translocation of sugars. Foliar spraying is an effective way to supply nutrients needed by plants, especially in calcareous soils with high pH. In this method, nutrients are directly available to different parts of the plant in a short period of time. Studies have shown that leaf feeding with calcium and potassium can be useful for increasing the qualitative characteristics of fruit in most products, especially in arid and semi-arid regions. Nevertheless, little information is available regarding the foliar application of this element on jujube plant. Hence, the current research was aimed to investigate the effects of foliar application of calcium chloride and potassium sulfate on physicochemical properties and quality of fresh jujube fruit.
 
In order to investigate the effect of foliar application of calcium chloride and potassium sulfate on the physical and biochemical properties of the fruit of the jujube plant, two separate factorial experiment was conducted in the form of a randomized complete block design in three replications in two areas of Siojan and Mazhan, Khosef city in 2022. Experimental treatments included calcium chloride (0, 0.5 and 1%) and potassium sulfate (0, 0.1 and 0.3%). Fresh fruit was harvested at a crisp mature (white-red) stage mid in August. Data were analysed using SAS software (ver. 9.4) and comparison of means was made with LSD test at 1 and 5% probability.
 
The results of analysis of variance showed that calcium chloride foliar application in Siojan garden had significant effect on the physical and biochemical characteristics of jujube fruit. So that the highest fresh weight (4.07 gr), dry weight (1.89 gr), length (29.11 mm), diameter (21.52 mm) and texture firmness (18.81 N/cm2) of fruit were obtained from the level of 0.5% calcium chloride. Also, the foliar spraying treatment with 0.5% calcium chloride had the highest amount of carotenoid and total phenol in the fruit. The highest amount of calcium and potassium in the fruit was obtained from the level of 1% calcium chloride. The effect of foliar application of calcium chloride on physical and biochemical properties of jujube fruit in Mazhan garden was significant. In Mazhan garden, the highest fresh weight (3.9 gr), dry weight (1.37 gr), length (28.41 mm), diameter (20.91 mm) and texture firmness (18.61 N/cm2) of fruit were obtained from foliar application of 0.5% calcium chloride. The highest amount of carotenoids (0.443 mg/100 g of fresh weight) and phenol (9.53 mg of gallic acid per 100 g of fresh weight) in Mazhan garden was obtained from the level of 0.5% calcium chloride. The content of calcium and potassium of jujube fruit in Mazhan region was maximized with the application of 1% calcium chloride. The results showed that the application of potassium sulfate in Siojan garden had an significant effect on the physical and biochemical characteristics of the fruit. The highest fresh weight (3.63 gr) and dry fruit weight (1.89 gr), length and diameter and texture firmness  of fruit was obtained from the level of 0.3% potassium sulfate. Also, the highest amount of biochemical indices of jujube fruit in Siojan garden was obtained from the level of 0.3% potassium sulfate. The interaction effect of foliar application of calcium chloride and potassium sulfate on fresh and dry fruit weight, fruit length and carotenoids of fruit in Siojan garden was significant. In Mazhan garden, the fresh and dry weight of fruit, amount of carotenoids and total phenol of fruit were affected by the interaction effect of experimental treatments, and the highest level of these characteristics was obtained from the level of 0.5% calcium chloride and 0.3% potassium sulfate.
 
The results of foliar spraying of calcium chloride and potassium sulfate in both studied orchards showed that these treatments, both solely and in combination, had a positive and significant effect on various characteristics of jujube fruit. So the highest physical and biochemical characteristics of the fruit were obtained from the simultaneous application of 0.5% calcium chloride and 0.3% potassium sulfate. Therefore, Based on the results of this research, foliar spraying 0.5% calcium chloride and 0.3% potassium sulfate can have an effective role in increasing the quantity and quality of jujube fruit.

In recent years, very appropriate measures have been taken to reduce losses and shutdowns in distribution networks. Substitution of self-supporting cables instead of bare copper wires in order to reduce losses and theft from networks, removing weak pressure networks or reducing their feeding radius, controlling and optimizing connections in networks and many other measures that have been taken have caused casualties in 1989. And 90, in total, the country's distribution networks decreased by about 7% and reached from about 23% at the end of 2008 to about 16% at the end of 2010[5], which is a very hopeful trend. Losses in Mashhad electricity distribution company at the end of 2010 was less than 12%, which is more than 4% better than the national average [5]. One of the factors that has been effective in this loss reduction is the optimization of connections in medium pressure networks, especially the use of bushings instead of locks and fasteners and the complete elimination of connections in these networks. This action, which started in Mashhad electricity about ten years ago, in addition to reducing losses, improves the stability of networks and reduces blackouts, especially blackouts that are caused by burning or opening the connection from the jumper, loosening of the lock and occurrence of arcing or The rupture of the conductor occurs at the connection point

Today, the scientific community and science and technology policy makers have more than ever realized the need to create and apply environmental scenarios in climate change policies and put it on the agenda. Although these scenarios are not predictive of the future, they provide decision makers with a good understanding of the events and possible paths ahead. In this study, we have evaluated the production process of these scenarios by examining valid scenarios in the field of climate, such as the IPCC and other studies. The new generation of these scenarios with the approach of parallel compilation of emmision scenarios known as "RCP" and "SSP" scenarios. These scenarios, by reducing the time lag and greater correlation between researchers in various fields, have led to the widespread and optimal use of these scenarios by international researchers and policy makers in national and regional research. In the following, after stating the process of preparing these scenarios, we have presented five major narratives of the SSP scenarios and expressed the main features of each route and made comparisons about the four indicators.

In various sources, we have been reading that socialism and Marxism began their influence in Iran after the adoption of the Constitution along with the emergence of social democratic organizations and groups. In this study, we intend to address the following questions about Iran and Marxism: 1. When did the influence of Marxism begin in Iran 2. What were the characteristics of the initial discourse of the Left in Iran 3. How, under what circumstances, and at what level Marxism influenced the Moslem Iranians The familiarity of Iranians with socialist thought occurred shortly before the culmination of Iran’s Constitutional Revolution in 1911. The introduction of socialist and Marxist thought to Iran, as a result of Iranians' encounter with Western intellectual and cultural system, provided the ideological basis for the formation of one of the nascent trends in Iran's political arena. Iranians' attention to socialism and Marxism at the beginning and on a general level was influenced by the political and inspirational slogans of Marxist intellectuals and activists, particularly those in Transcaucasia, rather than the ideological or philosophical aspects of these new ideals. These slogans were attractive to Iranian politicians and activists in that region because they were interested in helping the lower strata of society, specifically the workers. Considering the poor living conditions of this class combined with their growing size of population at that time, Marxism and socialism seemed to provide a new theoretical basis for solving the problems of the working class. Therefore, at the beginning of the spread of Marxism and socialism in Iran, their tenets and slogans were used in some political parties and groups’ manifestos and programs. An example of these parties is Ferqeh-ye Ejtemāʿīyun-e ʿʿāmīyun  (Social Democratic Party) which is considered to be the first Iranian socialist organization established by Iranian emigrants in Transcaucasia. Using the documentary research method, we systematically analyzed historical official documents  as our main data  sources. We argue that initially Iranians were influenced by the ideological slogans of Marxism rather than its theoretical foundations. At the beginning,  they were attracted to this ideology’s socialist foundations in the form of organizational goals for their political parties and groups before addressing its theoretical details. Of course, efforts were made to promote socialism and Marxism, but the level of their introduction to Iranians did not go beyond the basic principles and generalities. It is evident that Marxism and its call for a classless society did not have a great influence on the Iranian peoples' political view of society. However, Marx's social theories and Marxism’s commitment to political struggle to improve material conditions of the underprivileged social groups provided an intellectual basis of the research conducted by a number of contemporary Iranian scholars and influenced their political thought.

The aim of this study is to investigate the effect of Environmental Uncertainty on speed of adjustment to target leverage of listed Companies in Tehran Stock Exchange. The coefficient of variation (CV) of sales (scaled by total assets) to capture environmental uncertainty. For this purpose three hypotheses are developed and data on the 142 companies in Tehran Stock Exchange for the period of 1389 to 1397 were analyzed. This regression model using combined data with a consolidated approach, reviews and tests. The results showed that the criteria of Environmental Uncertainty has significant positive impact on speed of adjustment to target leverage. Moreover, the results showed that the effect of Environmental Uncertainty on speed of adjustment to target leverage in firms with a above-target leverage adjust their leverage More than in firms with a below-target leverage adjust their leverage. Therefore, the research results indicate that Environmental uncertainty, Makes information asymmetry between management and stakeholders more acute it also imposes serious restrictions for the company, and influences the strategy and decisions of company managers. As a result, the target lever adjusts faster.

Giving a clear picture of the future necessitates knowing brilliantly the past. Knowing different movements and consequently analyzing political parties is among the most important issues in historical studies and plays a fundamental role in identifying the weaknesses of the political life of every country in order for accurate planning for the future. The left movement in Iran started at the beginning of the constitution era due to the intellectual confrontation of Iranians with the West. Its initial development was the result of the confrontation of modernity and tradition. The formation of Democratic Party was the result of the confrontations. So, studying the intellectual and political backgrounds of this party is so important for knowing the problems and political divide that the party faced. This study tried to see that what issues resulted in the emergence of social-democratic thought in religious Iran, where had not had the appropriate ground for presenting leftist tendencies, and what effects the feedbacks of the conditions had on the functioning of the Democratic Party. This study is based on the hypothesis that the grounds of the formation of the Democratic Party that was according to social-democratic thoughts were the confrontation between tradition and modernity in Iran. This movement seems to be the first organized action of modern thought against tradition in Iran.

The aim of this study is to investigate the effect of Economics Uncertainty on speed of adjustment to target leverage of listed Companies in Tehran Stock Exchange. These Four criteria have been used for measure of Economics Uncertainty in our tests: GDP growth, inflation rate, exchange rate and interest rates. Using ARCH and GARCH For this purpose two hypotheses are developed and data on the 142 companies in Tehran Stock Exchange for the period of 1389 to 1397 were analyzed. For This regression model using Two-step regression Fama-MacBeth, reviews and tests. The results showed that the criteria of Economics Uncertainty (GDP growth, inflation rate, exchange rate and interest rate) has significant positive impact on speed of adjustment to target leverage. Moreover, the results showed that the effect of Economics Uncertainty (GDP growth, inflation rate, exchange rate and interest rate) on speed of adjustment to target leverage in firms with a above-target leverage adjust their leverage More than in firms with a below-target leverage adjust their leverage.

Abstract VAT has been levied with goals such as expanding tax bases and increasing government tax revenues, transferring tax from production and investment to consumption, avoiding double taxation, organizing numerous and disparate tax and complications, and development of financial and tax information through the clarification of economic activities. But its improper implementation may cause some negative consequences. for example, since in the process of production, VAT is received from Entrepreneurs and repaid to them, it remains for a long time with the government and some entrepreneurs, and can harm some others, especially in terms of recession. ownership of received VAT and capturing in it, in the stages before the final consumption, is vague. This kind of tax, is accompanied with tax discrimination and transfers the tax burden, in some activities, and deepens their recession. This tax is not compatible with Islamic principles which do not established any duty on necessary consumption. this article, answering the question of the main challenges of the VAT, suggests this hypothesis that the major challenges of VAT are executive, and its proper implementation can make it more efficient. The outcome of the article is a fairly comprehensive explanation of this tax.Keywords: tax, VAT, Islamic tax, consumption tax

Al-Qaeda is a radical diversion group in Islamic societies with the Intellectual origin and ideology of Wahhabi and Salafi's; it has faced Islamic societies with a Takfiri fateful phenomenon. In the formation it, in addition to those who led and managed the organization, the governments of the United States, Saudi Arabia and Pakistan were also very effective partners as three sides of intellectual, political and instrumental. Although after the war with the Soviet Union, this organization's relationship apparently with its supporters, has been frozen, and apparently the three governments, in particular the United States, have abandoned al-Qaeda's support, but proves the opposite of this fact, even indicates the fact that al-Qaeda is a kind of new strategy of colonialists in the Middle East and the creation of differences among Islamic societies in order to undermine and dominate Islamic lands and to create diversionary groups and to deviate in the direction of Islam and eliminating the revolutionary spirit of the Shiites against the colonialists.

In this paper free and forced vibrations analysis of a viscoelastic nonlinear nano rotating beam by considering surface effects is investigated. Using Hamilton principle and Gurtin Murdoch theory, the equations of motion are obtained and discretized by Galerkin method. Using the multiple time scales method the equations of motion are solved. In free vibrations analysis, the analytical expressions for amplitude and phase are obtained. In forced vibrations analysis the steady state solution are obtained. The effect of surface effect, damping coefficients, dimensions of cross section area, external excitation amplitude etc. on frequency response curves are investigated. It is seen that in free vibrations, by increasing surface stress the amplitude of the system decreased, and by increasing surface density or elasticity it is increased. Also, by increasing internal and external damping coefficients free vibration amplitude is decreased. In forced vibrations, it is seen that considering surface effect the amplitude of the system is decreased and the first bifurcation point is obviously changed. By increasing internal and external damping coefficients the amplitude is decreased and the first bifurcation point occur in frequencies near the natural frequency. It is seen that for two different dimensions of cross section with same area, amplitude and the loci of the bifurcation points are changed. By increasing the amplitude of external excitation the amplitude of response is increased the bifurcation points occur in frequencies far away from natural frequency. So, considering the surface effects for free and forced vibrations analysis of the nano rotating beams is mandatory.

In modern time, culture is the most important variables affecting the foreign policy of countries at the international level, because culture is characterized by norms, values, and beliefs that underpin the identity of a society. Therefore, the foreign policy of each country on the international level is a way of seeking and building identity which originates from the cultural arena of that society.  Islam as a monotheist and global religion has always paid special attention to cultural elements in its foreign policy in order to further its objective which is to spread Islam all over the world.  Therefore, scientific work has also been done in this field. This study, using documentary method, seeks to examine the impact of Islamic culture on Islamic state's foreign policy. The findings of this research show that Islamic culture, due to essential differences with other cultures in terms of foundations, characteristics, principles and functions, ultimately yields a different function in the network of the theoretical and behavioral outcomes of its foreign policy.

Abstract: In this paper, will be studied the role and importance of qualitative research. To emphasize on Philosophy fundamental of qualitative research, in this investigation, is discussed the theoretical pronouncements and methodological literature and some illustrative field studies in area of management accounting. The paper with broad panorama on field research and presenting of different views (the textbook, the economics and the consultancy), indicates how qualitative research is caused to development and improvement of management accounting. In addition to the four qualitative research paradigm include the positivism, realism, critical and constructivism and qualitative research types include descriptive, illustrative, experimental, exploratory and explanatory and examples of relevant studies in the field of management accounting is mentioned. Doing qualitative research in management accounting by studying in different places, as field and iteration between theory and data is made, then extracted and interpreted the results. The paper also specifies some of the problems and pitfalls in qualitative studies.