mohammadjavad ghorbani

Today, insurance coverage is crucial in commercial and economic activities; however, like many economic functions, insurance requires significant financial resources. Generally, there are two main ways to provide these resources: proprietary and non-proprietary methods. Non-proprietary funding can come in various forms, such as loans, debt from credit purchases, pre-received amounts, or unpaid taxes. Typically, lenders assess the applicant’s status and take appropriate guarantees at the time of credit allocation. However, insurance companies operate differently because their resources are derived from two primary sources: proprietary contributions (capital and equity) and debts (both current and non-current). Most of these liabilities stem from unfulfilled obligations to insurers, known as technical reserves, which are accumulated through the sale of insurance policies. As a result, policyholders and insurance beneficiaries often worry about the insurer’s ability to meet their obligations for several reasons. First, the exact amount of the insurer’s obligation is often unknown, making it difficult to estimate potential future losses or whether these losses will actually occur. Second, due to various factors (e.g., the uncertainty of future damages), it is challenging to obtain adequate guarantees from the insurer. Third, there is often no direct correlation between the insurance premium and potential losses. Fourth, acceptance of extraordinary insurance obligations usually represents only a small portion of the insurer’s overall resources. It should be noted that managers and insurers exercise control over resources that belong to others, yet they do not provide guarantees for these resources. Meanwhile, creditors have no role in the company’s management. These factors, although essential to the insurance industry, underscore the need for regulations that protect the rights of all stakeholders and prevent abuse or negligence by the owners and managers of insurance companies. Consequently, in most countries, these services can only be offered by special institutions and commercial companies that operate under strict regulatory frameworks. It is particularly important to establish performance guarantees and specific mechanisms to fulfill obligations, especially long-term commitments, because many businesses depend on insurance coverage to support their operations. When insurers fulfill their responsibilities effectively, they provide a guarantee for stable economic and financial activities. At the same time, these regulatory requirements should not undermine the principles of corporate governance within the industry or overly restrict the decision-making powers of insurance company managers. This is especially critical in the context of privatization and reduced government involvement, which have made the regulations of corporate governance even more relevant. Such regulatory requirements, together with the development-oriented approach in this relatively young industry, highlight the importance of establishing special regulations to govern relationships among insurance stakeholders, particularly in the areas of company operations and contracts.

Literature Review:

Most research in the field of insurance has focused primarily on insurance contracts, while studies on insurance companies themselves are limited and tend to concentrate on corporate governance rules. However, the structure of insurance companies and the specific regulations that govern them as providers of insurance services are just as important as the contracts they issue.

The present study used a descriptive–analytical approach and a library research method to examine and explain the specific regulations governing insurance companies.

Well-designed insurance regulations, alongside other economic factors, can help alleviate the concerns of stakeholders—especially merchants involved in commercial transactions, which inherently carry risk. This can, in turn, foster business development and economic growth. In Iran’s legal system, insurance regulation was initially limited and sporadic until the 1970s. A key turning point came with the Establishment Act of Bimeh Markazi Iran/Central Insurance of IR Iran & Insurance Operations in 1971. This law’s significance lies not just in its 73 articles but in its establishment of a quasi-legislative body (i.e., the Supreme Council of Insurance), which has since issued numerous approvals, particularly concerning the establishment of insurance companies. In addition to general commercial laws that apply to insurance companies, recognized as one form of joint-stock company, two main regulatory streams govern insurance companies. On one side are the special legislative approvals passed by the parliament specific to the insurance sector; on the other, over a hundred resolutions by the Supreme Council of Insurance, a substantial portion of which focus on the establishment and structure of insurance companies. These regulations have brought significant changes to the conditions for founding and organizing such companies, though they have, in some cases, led to disputes. A separate study is needed to examining the legal status and scope of the approvals of the Supreme Council of Insurance. The present research focused on the specific regulations governing insurance institutions, addressing the challenges and ambiguities that arise during their establishment and formation.

To establish an insurance company, it is essential to meet the general requirements stipulated in the commercial law, as well as specific conditions. The latter include a certain quorum of founders, the minimum amount of capital, the approval of the provisions in the model statutes, and the verification of the special qualifications of the managers at first. Additionally, specific conditions for the insurance agency must be addressed.

Myocardial infarction (MI) is a multifactorial disease caused by the suspension of blood circulation in a part of the myocardium. Understanding the genetic basis of MI can provide insight regarding the pathogenesis of the disease. The aim of this study was to investigate the association between pathogenic mutations and early-onset MI in five families with familial MI and without common MI risk factor.

Patients with MI younger than 50 years with family history of MI and without common diagnostic criteria (obesity, diabetes, familial hypercholesterolemia, opium/alcohol use) were evaluated for pathogenic mutations by whole exome sequencing (WES) and mutation was confirmed by polymerase chain reaction (PCR)-Sanger sequencing.

The c.2855G>A missense mutation with homozygous autosomal recessive inheritance was identified in low-density lipoprotein receptor-related protein 8 (LRP8) gene in all patients of a family.

The c.2855G>A (R952Q) mutation in LRP8 gene in homozygous state could be considered as a possible etiology of early-onset familial MI.

Since the purpose of this study was to provide a comprehensive picture of the status qua of the social responsibility directions and factors in the Iranian oil refining companies, the study at hand is a descriptive needs analysis research. Moreover, it was a mixed method study in which first an exploratory qualitative sub-study was carried out using thematic analysis method. At this stage, the Corporate Social Responsibility (CSR) thematic network of Iranian oil companies was researched based on the interviews with 16 experts who were members of the key stakeholders of the companies with the experience or knowledge related to social responsibility in the oil industry selected based on the snowball sampling method. The obtained data was analyzed and drawn using Attride-Stirling coding method. The interviews were continued up to the point data saturation was achieved. The validation of the extracted model was done with the cooperation of 42 experts using a questionnaire and the three-stage Delphi method. The results show that although at the first stage of the thematic analysis, six comprehensive themes and 23 organizing themes were extracted, at the validation stage, the four comprehensive themes of “issues related to customers, environment maintenance, issues related to the staff, and the development of local communities”, 18 organizing themes, and 109 basic themes were confirmed as the CSR dimensions of oil refining companies.

Coronary artery diseases (CAD) are the most common cause of death in Iran and worldwide. Myocardial infarction (MI) is a complex multifactorial and the most severe type of CAD. Early onset MI in first degree relatives could be considered as an independent risk factor for CAD. This study was performed to investigate the genetic cause of early onset familial CAD. The patient was a 49-year-old female, who had an acute MI at the age of 45. Evaluation of family history indicated that her father, older brother, aunts, and male cousin were also diagnosed to have MI, and had not any diagnostic criteria for familial hypercholesterolemia, diabetes, obesity, and also they did not use alcohol and tobacco. The c.6241C>T (p.Arg2081Trp) mutation was identified in ABCA1 gene in heterozygous state (CT) in proband using Whole Exome Sequencing. Mutation was confirmed by PCR and Sanger sequencing. This mutation in heterozygous state was found in all patients and not in others. This findings show that ABCA1 gene could be a possible cause of early onset familial CAD.

One of the main objectives of developing countries is reducing unemployment, and creating and expanding job opportunities. Tourism development as an active part of the economy has the potential to lead to higher levels of employment, and thereby to lower rates of delinquency and an increased security resulting from it. The purpose of this study was to investigate the relationship between tourism development and improvement of discipline and security in the port city of Bandar-e-Anzali. The study included 383 samples covering the entire. The samples were collected using random sampling. The results showed that there is a significant relationship between development of tourism, improved opportunities for employment, and a reduced rate of crime in Bandar-e-Anzali.

Nowadays with population growing & their requirement to living in cities aside from dwelling house, more Requests have been for transportation. This issue has made a lot of difficulties in urban development, therefore urban managers have to be familiar with urban pattern, urban geomorphology, network system, social, economic & population characteristic in order to organization. the condition that traffic have been made in district 5 in Anzali township is not just slowly traveling, crowding & behavioral disorders; more ever no legality and implement plan that must have a standard zoning are absent. Due to lack of space communication and too much trafficand congestion of vehicles the Old sector of Bandare Anzali city should be considered more and the use of public vehicles should increase. This research method is descriptive – analytical study that has been collected by using a combination of attributive and comparative methods, and also to collecting information, questionnaires and direct observation methods are used. Results suggest that reforming the district 5 in Anzali Township require a plan with all fundamental aspect ofeconomic, cultural, social, and legal, which will improve traffic status.

There have been reports showing the protective role of inducible Heat-shock protein (HSP) 70 in gastric epithelial cells. HSP70-2 gene is located in the class-III region of the MHC on the short arm of chromosome 6. The HSP70-2 gene has a pst1 site due to an A to G transition at the 1267 position and different genotypes of the HSP70-2 gene have been shown to be associated with a different level of HSP70 mRNA expression. This study was performed to investigate relations between polymorphism of the HSP70-2 gene and risk of peptic ulcer diseases. In this descriptive analytical study, the studied population comprised 100 subjects, attending the Endoscopy Center of Hafez Hospital in Shiraz on 2012. All subjects underwent upper gastroscopy. Genomic DNA was extracted from bioptic tissues. Genotypes were determined in patients and controls using PCR-RFLP. In the non-ulcer subjects, the HSP70-2 genotype distribution was 20 AA (40%), 26 AG (52%), and 4 GG (8%). Meanwhile, the HSP70-2 genotype distribution in peptic ulcer patients were 5 AA (10%), 44 AG (88%) and 1 GG (2%). The results showed that 1267G/A HSP70-2 Gene polymorphism is associated with peptic ulcer. It appears that polymorphism of HSP70-2 gene is associated with the susceptibility to peptic ulcer diseases. The analysis showed that the AG genotype increased the risk of peptic ulcer (OR=6.76, 95%CI=2.26-20.20, p=0.0006).

Since the capability of management can be considered an important factor in improving the level of performance and excellence, the selection and appointmet of competent managers and administrators in the is very important. Now one of the major problems of Iran is the lack of management stability in public organizations and one of the factors that can harm the stability of management is similar-to-me)STM(effect. In this paper, we identified the causes of similar-to-me effect, then two outcomes of this effect are identified: group-thinking and unfunctional conflict in members of groups. Further, the relationship between similar-to-me effect and experience of management, has been investigated. For this purpose, a questionnaire designed to measure these variables. The sample consisted of 198 persons from higher, middle and base level managers, of vice Presidency strategic planning and supervision. Results show that, narcissism is a big antecedent of STM (0.443). Also a positive correlation between STM and Groupthink was observed (0.222).and correlation between STM with functional conflict and management experience was not observed.

In knowledge economy era, companies use two distinct resource bases to value and wealth creation: tangibles and intangibles or intellectual capitals (IC). In the other side, it is said that financial performance can be better explained and predicted by IC (divided into human and structural capitals) rather than physical capitals. With this assumption, current research studying on 22 pharmaceutical companies within 1383-7 time period found that efficient use of physical and intellectual capital has significant effect on profitability or return on assets (ROA). Also, human and structural capital efficiencies have negative and positive impacts respectively on productivity (cost to asset ratio) and return on equity. Finally, there is no empirical evidence for relationship between market value and IC, and it can be concluded that market of pharmaceutical industry in Iran continues to be only sensitive to physical capital rather than IC.