mehdi zolfaghari

The purpose of this research is to investigate the impact of tax avoidance on investment efficiency with emphasis on the role of institutional ownership and managerial ownership. Tax avoidance can be used as internal source of financing to enable financially distressed companies to access valuable investments with savings from tax avoidance. For this, a sample of 152 companies was selected from the companies listed in the Tehran Stock Exchange and by collecting data related to the research during the years of 2015 to 2022. The data related to the research variables for a period of 8 years were collected from reliable statistical databases. The hypotheses inspired by the title of the research were estimated according to the Chow test and the Hausman test using related statistical methods. The result of the first hypothesis indicates the existence of a significant and positive relationship between tax avoidance and investment efficiency. Also, the result of the second hypothesis showed that there is a direct and significant relationship between tax avoidance in companies with institutional ownership and investment efficiency. While the result of the third hypothesis showed that there is no significant relationship between tax avoidance in companies with managerial ownership and investment efficiency.

The equity premium is obtained from the difference between the return on the risky stock asset and the return on the risk-free asset; the failure of financial theory to explain high equity premium is known as the equity premium puzzle. This puzzle was introduced for the first time by Mehra and Prescott in the framework of the C-CAPM model and states that stock returns are so high that it cannot be explained by the fluctuation of real consumption growth. Therefore, the examination of the puzzle is important because it provides the basis for the correction of models that lead to failure when faced with financial data. The purpose of the present study is to investigate the equity premium puzzle in Iran. Focusing on the relationship between the real and financial sectors, this study has specified a DSGE model in accordance with the conditions of Iran's economy. The specified model can investigate the equity premium puzzle in Iran by applying technology shocks, government spending, oil revenue, stock price index shock and money supply and the effect of these shocks on asset returns and consumption. The results show that the productivity shock, oil income shock and stock price shock in the high-risk aversion parameter while smoothing the consumption and creating a high equity premium can explain the equity premium puzzle in Iran.

One of the most important methods many countries consider to be an effective and low-cost way to fight corruption and voice support for it, is the tactic or method of whistleblowing. Although there is disagreement in different countries regarding the way to implement this method, considering their cultural elements, there is no doubt about its effective role and position in fighting corruption. In Iran, the Islamic Consultative Assembly (the Parliament) also approved a plan to financially support corruption whistleblowers in 1401, which can be considered an important step in fighting corruption. But this is only the starting point; therefore, this method needs to be equipped with other more important elements to achieve its goal, which is to succeed in fighting corruption. This research addresses the question of how whistleblowers in the media space can be effective in fighting corruption. In Iran the findings of the research using a library method and based on a descriptive-analytical approach show that the necessity of whistleblowing in the fight against corruption requires removing obstacles and finding solutions such as legal support, media strategy, anonymity, financial support, and disregard for the whistleblower's motivation.

The main goal of this research is to test the theory of planned tax behavior in predicting the mood and behavior of taxpayers. The current research is applied research and in terms of descriptive-survey mixed method. To achieve the goal of the research, data was collected from the taxpayers of Rasht using a quantitative method and analyzed with the Structural Equation Modeling (SEM) method. Considering the important role of attitude in explaining tax morale and behavior, it is suggested to inform people about the importance and benefits of taxes for the development of the country and the provision of public resources through the implementation of educational campaigns and appropriate information, so as to strengthen their positive attitude towards taxes. be made The results showed that mental norms in the society play an important role in tax morale and behavior. Therefore, it is recommended to correct the existing negative norms in this field by creating culture and changing public misconceptions about taxes. By educating and informing about the benefits and consequences of tax payment, tax laws and its processes, it is possible to strengthen people's belief in the ability to perform this behavior.

Systemic risk is the probability of a sudden collapse of a financial system that disrupts the efficiency of the financial system and causes chain reactions and increases pessimistic expectations in the financial system. Therefore, the purpose of this paper is to measure and rank systemic risk in the selected financial and non-financial index of the Tehran Stock Exchange and to investigate the factors affecting this risk. To achieve this goal, using the study of Van Cauwenberge et al (2019) and applying the conditional value at risk delta criterion (∆CoVaR), using the dynamic conditional correlation (DCC) model using daily data related to the selected stock market index (both financial and non-financial) during march 2011 to the end of August 2020, the mentioned criterion has been calculated. Then, using panel data regression, its relationship with effective factors including value at risk (VaR), systematic risk (beta), exchange rate changes, and oil price changes is examined. The results show that the non-financial index of the stock exchange has a greater share in the occurrence of systemic risk than other financial indexes. In addition, the results of the panel data model indicate the fact that the criterion of value at risk (VaR) and systematic risk (beta) among endogenous variables have a positive and significant effect on the systemic risk index and also among exogenous factors the Currency rate has a positive and significant effect on systemic risk, but oil prices do not have a significant effect on systemic risk.

This article attempts to identify and prioritize the factors affecting behavior and financial literacy This research is conducted as a quantitative study in the field of applied research. It is of a descriptive nature with a survey method in terms of approach and execution. The population studied in this research includes the students of accounting courses. The sample size of 384 individuals was determined based on the Cochran formula and using the convenience sampling method. 58 variables influencing financial literacy and behavior were examined and categorized into 8 groups In this study, the prioritization of factors influencing financial behavior and literacy was conducted using Bayesian averaging models.According to the results, the teaching method had the highest impact (0.611) and the highest probability level (0.916) on the financial literacy variable. The results indicated that macro factors (0.177), personal characteristics (0.245), family characteristics (0.208), financial activities (0.327), geographical location (0.113), type of education (0.457), and education level (0.408) also influenced financial literacy.Furthermore, the results showed that the education level had the highest impact (0.705) and the highest probability level (0.943) on the financial behavior variable. According to the results, macro factors (0.115), personal characteristics (0.476), family characteristics (0.299), financial activities (0.412), geographical location (0.199), teaching method (0.555), and type of education (0.612) were also influential on financial behavior. Among the 8 groups of variables, the teaching method had the highest impact on financial literacy, while the education level had the highest impact on financial behavior.

The law on reduction of prison sentence approved in May 2019 and published at the end of June 11 has come into force and due to the fact that this law is retroactive. The law to reduce prison sentences is a way to reduce the criminal population of prisons. This law has actually created a legislative revolution in the field of reducing prison sentences. The implementation of this law is associated with the reduction of the prison population. With the implementation of this law, if a person commits a crime that is punishable by imprisonment, but is subject to the payment of a fine in this law, the same law will be applicable to this person, even if his case has resulted in the issuance of a final and binding sentence. The rulings should return the case to the court to apply this law to issue a new ruling. A clear example of this can be in the case of obscenity, insult and defamation, where the punishment for these crimes is subject to reduction and conversion. Another issue that has been specified in this law is related to crimes that were previously unforgivable but are now considered forgivable. It is obvious that such cases can lead to the suspension of execution by announcing the forgiveness of the private plaintiff. to be

Improvement in the performance of banks is one of the fundamental pillars of their competition. One of the factors affecting the improvement in the financial performance of banks is corporate governance. The present research aimed to provide a model for the effect of corporate governance on the performance of banks in the event of financial crises. The statistical population of this research includes the information of 10 banks listed on the Tehran Stock Exchange for 10 years during the years 2011 to 2020 (1390 to 1399 in Iranian calendar). The present research method is post-event in order to find analytical relationships between the studied variables based on statistical methods. In this research, the financial statements of the banks listed on the Tehran Stock Exchange are made based on the screening sampling method and receiving the required information from them, the relevant calculations and the testing of the hypothesis variables. A multivariate regression model was to test the hypotheses. The results suggest that corporate governance has a significant effect on the rate of return on assets in financial crises, while corporate governance does not have a significant effect on Tobin’s q ratio in financial crises.

Imprisonment as a Criminological Subject, Contrary to the Globalized Literature, in Iranian Law, is Called a punishment that Seek to Transform and replace the imprisonment. But in the world literature, these Measures do not only include imprisonment. Alternative Measure are theoretically linked to reductionist Criminology and the policy of reducing the Scope of Criminal Law, that they are against just desert and Punitiveness and Today, Legal and Judicial authorities are paying attention to Medical Crimes and they seek to reduce the destructive effects pf punishment on the perpetrators personality.

The Method of this study is descriptive-analytical and its data collection instrument is documentary-Library.

Ethical Considerations:

 This article has completely adhered to the Moral Principles Honesty, Respect for Right and Confidentiality and the Principle of Material-Intellectual Property.

Today, referring to the principle of individualization of punishment, in the case of people such as doctors, the need to avoid the execution of punishment and the trend towards alternative measures is defended. Iran’s laws are relatively oriented towards these measures.

Despite the emphasis on the use of alternative measures for medical crimes in irans Criminal Policy, the facts show that formal and repressive punishment are still cited and used by the courts more than any other measures.

cultural diplomacy as a one of the soft power tools is the topic that is considered by many actors in the international system. Considering the US special focus on China as the "first strategic threat" and Beijing's special attention to Washington as the "first priority in its foreign policy", the study on the dimensions of China's cultural diplomacy with the US and the evolution of China's foreign policy in this issue, dimensions It deciphers an important aspect of the Chinese worldview in the context of soft war. at present, the cultural diplomacy as a mean of strategy not only to serve the political and economic and so on series of traditional diplomacy, more importantly , its charged with shaping the history of china's international image in the new period. This study can also provide a picture of China's view of the future of the world and the type of cultural strategies of this world power.

The term "transitional order" means a period that will result in the emergence of a new order that will replace the current western-oriented order. Thereforetoday talkingabout the thesis of changing the world order is not so vain and exaggerated, and therefore many thinkers have focused on how this future order will occur.The period, or the transitional order, means the system that will lead to the alternative (future) order.It includes the rise and fall of certain elements that global analysts consider the weakening of the West and the rise of the East-oriented order to be two sides of the coin of this order.Based on this principlethis article tries to answer the question that what are the most important axes and symbols underlying the transfer of order in the intellectual system of Ayatollah Khamenei? The hypothesis that has been put to the test is that the attitude and future vision of the leader of the revolution indicates the change of the current order in the two dimensions of axes - the countries creating the new order - and symbols - elements arising from the potential of the axes creating the new order. Using regional Fortresses Alex Bellamy and based on the qualitative content analysis method, the findings of the research showed that the intellectual system of Ayatollah Khamenei shows manifestations such as the decline of hegemony, geopolitical change and the strengthening of the axis of resistance within the framework of the Russia-China alliance with Iran as the circuits of the transitional order.

Since the victory of the Islamic Revolution in Iran, relations between Washington and Tehran have been consistently hostile, with the potential for conflict between the two countries often apparent. While the actions of the US in each period have been influenced by the discourse and foreign policy of each president, there has been a noticeable consistency in their overall approach. This approach can be described as a Brinkmanship Strategy (Confrontation to the brink of disaster), with the goal of pressuring Iran into compromising or abandoning its goals and ideals. The research question based on this assumption is that: What has been the main strategy shaping America's confrontation with Iran and the Islamic Republic's strategy against it? The hypothesis of the article is that the root of all American actions stems from the brinkmanship strategy, which includes three aspects: sanctions, military threats, and consensus-building. In response, Iran has employed a strategy of strategic patience, leading to economic resistance, increasing regional influence, and deterring American military action. The approach of this paper is qualitative and its research method is descriptive - analytical.

Given the importance of the global price of lead and zinc metals due to their applications in upstream industries such as automotive, construction, and manufacturing products, this study seeks to investigate the factors affecting and their impulse response functions on the global price of lead and zinc metals. The TVP-FAVAR model was used in this study to model the global price of the mentioned metals. The variables of this research are daily and include the price of lead metal, the price of zinc metal, the global price of oil, the dollar index, the global price of steel, the S&P500 index, the Shanghai Stock Exchange composite index, baltic dry index, and inventory of lead and zinc metals. The estimation results of the models indicate the existence of asymmetric and unstable behaviors and the different impressionability of the markets in other periods. Also, in the base metals market, due to the response of the price of lead and zinc metals to the global price of steel, the effect of inter-market spillover is observed. Also, based on the results, the global price of lead and zinc metals is influenced by the economic conditions and monetary policies of the United States Central Bank, the activities of investors and traders (speculators) in the financial markets, and the financial policies of China to support the manufacturing sector of this country. Considering the significant share of lead and zinc metals in the composition of the country's export mineral products, the results of this research provide substantial help to the foreign trade sector of mining companies, activists in the commodity exchange, and shareholders in the country's stock market..

One of the most important issues of international law in the contemporary era is the international responsibility of the government; Because this issue has a close relationship with other areas of international law, especially the issue of international peace and security. Therefore, the precise explanation of the international responsibility of the government and being bound to it leads to the development of the guarantee of the implementation of international law. The international responsibility of the government has useful and valuable effects; The necessity of compensating the material and even spiritual damages of the injured is a clear example of such works. The development of this legal institution ensures the interests of small powers against big powers. The main question is which force makes the government liable or possibly responsible for the damage suffered by the victim. What justification is there for the government to be responsible for compensating the damage caused by another area - the criminal? One of the most important means of promoting and improving the position and condition of the victims is the formulation of regional strategies that can be achieved through the common points of cultures and traditions of the countries of the same region.

Nowadays, the mixing of low-quality species in canned products, especially in fishery products, is considered as one of the most important problems of monitoring some food industry production units. Among the new methods of detecting counterfeits, genetic methods such as DNA barcoding have high accuracy and precision. Therefore, the purpose of this research is to investigate the fraud in canned Iranian tuna fish produced using DNA barcoding, by cytochrome oxidase 1 detector. In this research, canned tuna stuffed with one piece of meat and canned tuna stuffed with chopped meat from different brands available in the market were collected from different regions of the country. The samples after DNA extraction and optimizing its process, were subjected to PCR by cytochrome oxidas 1 gene and then sequenced. The results of the sequencing showed that out of 100 canned samples examined, 80 samples have 97% genetic similarity to the fish listed on the can label, 18 samples have 90% genetic similarity to short fish. (Sillaginidae), and 3 samples belonged to 3 different fish species. Among these, only 3 samples were related to canned tuna prepared from one piece of meat. The results showed that this method is very useful due to its high speed and accuracy, for canned fish, where DNA parts may be lost during the canning process and it can be used to check the amounts of fraud in processed foods are recommended.

This research was done with the aim of investigating the impact of investment opportunities on tax avoidance with regard to the moderating role of corporate social responsibility disclosure. The independent variable of the research, investment opportunities and tax avoidance, the dependent variable and the corporate social responsibility disclosure variable are also moderators in this research. In terms of the objective, this research is considered as applied research, and in terms of the method of inference, it is included in the descriptive-correlation research group. To collect information, 126 companies were selected as a statistical sample from the Tehran Stock Exchange in the period of 2016 to 2021. Research hypotheses were analyzed using panel data regression method in Eviews10 software. The analysis of hypotheses using the generalized least squares method showed that investment opportunities have a positive and significant relationship with tax avoidance; Therefore, with the increase of investment opportunities, tax avoidance increases. Also, the findings showed that disclosure of corporate social responsibility weakens the relationship between investment opportunities and tax avoidance.

 Biotechnology of plant varieties is one of the important issues that have different dimensions and in this paper an attempt has been made to investigate its impact on the environment in the light of biological ethics.

 The research method is descriptive-analytical and has been done using library resources.

Ethical Considerations: 

In all stages of writing the present study, the originality of the texts, honesty and trustworthiness have been respected.

 Biotechnology of plant varieties has an impact on the environment through the possibility of genetic changes on non-genetically manipulated plant species, adverse effects on insects and reduction of biodiversity. Genetic changes cause damage to some organisms (such as pests and insects) in the ecosystem and reduce their biodiversity. Biotechnology of plant cultivars has been considered from the point of view of bioethics. The World Health Organization (WHO) with actions, such as how to label the information of genetically modified products and the Food and Agriculture Organization (FAO) with the establishment of the Codex Alimentarius Commission jointly with the WHO, the establishment of the International Plant Protection Convention and the International Convention on Food and Agricultural Genetic Resources and technical meetings have emphasized biological ethics in the biotechnology process of plant varieties.

 Adopting a fair agricultural policy, strengthening research, trying to improve plants with the participation of farmers, developing the genetic basis of plants and the widespread use of native crops and breeding methods, are regarded as the most important methods and the mechanisms to pay attention to bioethics in the process of biotechnology of plant varieties.

Seafood due to high water activity, neutral pH, high ratio of free amino acids are involved in microbial spoilage and consequently their quality and shelf life are reduced. In this study, the preservative effect of powdered ice in four forms of pure and combined with Sargassum tenerrimmum algae extract, aeromycin antibiotic and nisin-z on increasing the shelf life of Vanami shrimp during 12 days of storage in refrigeration was evaluated. Shrimps were prepared from Gomishan Breeding Center and all experiments were performed in the Faculty of Fisheries, Gorgan University of Agricultural Sciences and Natural Resources. Shrimp covered with ice were evaluated every 3 days by measuring the microbiological characteristics of Common spoilage bacteria (CSB), Psychrophilic bacteria (PSB), Lactic acid bacteria (LAB) and Enterobacteriaceae (EB). The fastest deterioration trend of all bacterial analyzes was observed in the control and algae extract samples and these two treatments showed the highest increase at the end of storage time (p <0.05). Ice containing nisin z had a relatively good preservative effect on CSB, LAB, and PSB, but was ineffective against EB. The antibiotic aeromycin showed a significant inhibitory effect, so that the growth of EB and LAB during the storage time was close to zero. CSB and PSB had also similar conditions in this treatment and even decreased during storage.

In recent years increase in the speed of information transfer and market connectedness caused markets to convergence and affect each other. Today every shock or volatility from one market affect the other markets. This paper investigates nexus and spillover effect between commodity and Tehran stock index. Time periods of this paper is 12 years starting from the first of 1388 to the last of 1399. We used VAR-BEKK-GARCH Model to measure correlation and spillover effect from two groups of commodities: the first group includes precious metals (gold, silver, platinum and palladium) and second group includes base metals (copper, aluminum, zinc, tin and nickel) toward Tehran overall stock index. Results for the first group (precious metals) show spillover from gold to Tehran overall stock index and volatility spillover from palladium to Tehran overall index. for the second group (base metals) return spillover from copper, tin and zinc to overall index and volatility spillover from aluminum to overall index was revealed. shock spillover was not seen for any groups of precious metals and base metals to overall index.

Investigating the probablility of rare events occurring (events that occur with very low probability) is an important issue in portfolio risk management. extreme value theory of value provides the mathematical basis for modeling these events and calculating the risk criteria associated with them, such as the value at risk. The purpose of this paper is to model the dependency structure andextreme value theory of 10 foreign exchange companies of Tehran Stock Exchange (Persian Gulf Holding, Bandar Abbas Refinery, Mobarakeh Steel, Topico, Ghadir, Parsian Oil and Gas, Melli Mes, Gol Gohar, Mobile Communications, Chadormelo).The results indicated the fact that among the stock returns of the top 10 companies evaluated, it is possible that using extreme value theory of value using vine Copula functions, the results of the forecast were greatly increased. Results of the copula function in six modes: simple Copula (t), time-varying Copula (tDCC), and Gaussian distribution-based time-varying Copula (GDCC). tvSJC) was investigated. In all six cases, the use of the Copula -wine method increased the accuracy in predicting optimal stock returns.

Finding the best way to optimize the portfolio is one of the concerns of activists in the investment management industry. In recent years, the introduction of economic and mathematical models in the prediction of Gold indice has helped many investors to optimize portfolios. Therefore, in this study, we introduce models of GARCH family composition and convoultional neural network to predict the daily yield of Gold index will be paid during the period of 1390-1398. In this study, the Gold index is examined using GARCH and EGARCH short-term memory models. Of the two variables, the price of crude oil and the dollar index as factors that their shocks and fluctuations have a major impact on Gold indices are used as control variables. In addition to using convolutional model, considering the better performance of combined models (compared to individual models ) In anticipation In this study, all models of the GARCH family (both short and long run) with the convoultional neural network were combined and using the combined models, the efficiency of the main stock index and the five selected indicators for the next 10 days were predicted step by step and its accuracy Based on the evaluation criteria.

Many species of non-sporulating bacteria including Escherichia coli can enter into a viable but non-culturable (VBNC) state under stress conditions. In this study, the change in thermal resistance of E. coli O157:H7 after entering into the VBNC state in salted silver carp, Hypophthalmichthys molitrix, was investigated. E. coli O157:H7 was inoculated on the fish control group (TF) and on those fish with 30% NaCl (TF + 30% NaCl) at room temperature. Culturability of bacteria was determined using routine culture and colony counting on Sorbitol MacConkey agar. When bacteria were non-cultivable, the RT-PCR of 16S rRNA gene (including direct extraction and purification of RNA, DNase I treatment for removing DNA contamination, cDNA synthesis and electrophoresis of PCR products of cDNA) was used to detect VBNC E. coli O157:H7. Also, cultivable and VBNC E. coli O157:H7 were individually heat-treated at 55, 62 and 70 °C for 5 min. The samples were cooled and after 24 h, the thermal resistance of bacteria was determined through viability detection using RT-PCR of 16S rRNA gene. The culturability of bacteria was kept in fish treatment but they were non-cultivable in fish under 30% NaCl after 5 days. The positive expression of 16S rRNA in all studied treatments indicated the entering of E. coli O157:H7 into the VBNC state in fish treatment under 30% NaCl. Moreover, the RT-PCR of 16S rRNA gene showed that only VBNC forms of E. coli O157:H7 showed viability at 62 °C for 5 min which indicated the increased resistant of VBNC bacteria to the thermal inactivation. The ability of E. coli O157:H7 to enter into VBNC state in salted fish and also the increase of its thermal resistance suggest that VBNC E. coli O157: H7 can be considered as critical threat to public health and food safety.

Understanding the non-elastic behavior of demolished rock in the rock structures, especially after maximum resistance, is required for the stability analysis of the rocky structure. Mechanical failure theory is a method for analyzing the behavior of rocks, especially after maximum resistance. Methods based on fracture mechanics consider the behavior of the rock well, such as reducing load capacity after maximum resistance and elastic rigidity. In this research, a microstructural failure model for open and closed friction microcrack is considered, taking into account the coupling between frictional slip and damage. Therefore, the basic concepts of mechanical mechanics failure are presented first. To calculate the effect tensor, the Ponte-Castaneda and Willis (1995) homogenization pattern has been used. Then, the formulation of this model was coded in FLAC software environment and the micromechanics damage behavior model developed in the FLAC software environment was called as a new behavioral model. In order to use the developed model and validate it on a laboratory scale, a axial compressive strength test on limestone was used as the basis, and its results with acceptable numerical model were acceptable.

Finding the best way to optimize the portfolio is one of the concerns of activists in the investment management industry. In recent years, the introduction of economic and mathematical models in the prediction of Bitcoin has helped many investors to optimize portfolios. Therefore, in this study, we introduce models of GARCH family composition and recurrent and convolutional neural network to predict the daily yield of Bitcoin will be paid during the period of 1398-1392. In this study, the Bitcoin is examined using GARCH and EGARCH short-term memory models. Of the two variables, the price of crude oil and the Gold as factors that their shocks and fluctuations have a major impact on Bitcoin are used as control variables. In addition to using long-term memory models, considering the better performance of combined models (compared to individual models) In anticipation In this study, all models of the GARCH family (both short and long run) with the recurrent and convolutional neural network were combined and using the combined models, the efficiency of the Bitcoin for the next 10 days were predicted step by step and its accuracy Based on the evaluation criteria.

The corporate governance determines relations among executive managers, stockholders, board of director and others that consider four main goals between executive managers and board of director and against stockholders and other stakeholders included accountability, transparency, justice and neutrality and responsibility. We divide companies in two categories: strong corporate governance companies and weak corporate governance companies to analyze the effect of operating cash flows on leverage structure dynamics. The main objective of present study is to investigate the linear relationship between corporate governance, operating cash flows and dynamic capital structure. The statistical sample includes 94 companies during the period from 2010 to 2017 based on filtering and systematic omission process, and we analyze the relationship between variables by generalized least square and panel data method. The result shows that there is a significantly positive relationship between operating cash flows and dynamic capital structure. Moreover, the results show that there is a significantly positive relationship between operating cash flows and dynamic capital structurein companies with strong corporate governance and dynamic capital structure.