فصلنامه مجلس و راهبرد
پیاپی 109 (بهار 1401)

The world is faced with a fundamental question after the spread of the Corona Virus (Covid-19) and that is, whether any state or government is responsible for offering compensation for the damages caused by this pandemic. There are various answers to this question, but since the exact cause of this disease has not yet been determined, it is not possible to give a definite answer. However, preliminary assessments show, the main cause of the outbreak is related to activities that fall under the category of "non-prohibited activities" in international law. This situation makes the tendency towards the concept of compensation for damages caused by not prohibited activities, the most desirable option in claiming compensation for transnational damages caused by Covid-19. The advantage of recourse to this concept is, there is no need to prove any international wrongdoing against the responsible state in order to claim damages. At present, the strategy governing the compensation regime of damages arising from not prohibited activities is based on the primary and original liability of the operator and the secondary and residual liability of state of origin. However, this article, while examining this strategy, concludes that in order to compensate ultra-hazardous not prohibited activities that lead to damages such as Covid-19, it is necessary to switch to the States’ Strict Liability Strategy.

One of the requirements of legislation is to write a clear and unambiguous document, as ambiguity in such documents will lead to fragmentation and conflicting procedures. To prevent such a situation from occurring, the legislator should avoid writing inconsistent and contradictory materials. A comparative look at the relationship between Articles (79) to (89) and Article (92) of the General Accounting Act, 1987, shows a mismatch between them. The present article discusses the relationship of these articles from the perspective of public law and uses the descriptive-analytical research method. Findings have shown that, firstly, the legislature has written Articles 79 to 89 correctly in the context of public law. Secondly, it seems that the text of Article 92 is based on the logic used in private law, as a result, the government is forced to apply this article based on the principles and rules of private law. Thirdly, it is not possible to logically apply two methods and rules at the same time for a single subject (government transactions), i.e. applying both private and public law, hence, the combination of these articles is highly controversial. Fourthly, the explicit issuance of a license to violate the law in Article (92) has prevented any deterrance of corruption in government transactions within the framework of the General Accounting Law.

In the name of supporting Iranian goods, the Supreme Leader allocated specific titles to the years 2019, 2020, 2021. This was done in order to help create a production boom and tackle the consistent sanctions and high unemployment rates of young university graduates. Therefore the importance of and interest in knowledge-based companies has doubled. According to the Supreme Leader, the most fundamental foundation of a resistance-based economy is a knowledge-based economy as knowledge-based companies are the driving force behind the development of these economies. However, despite the remarkable effectiveness of knowledge-based companies, statistics show that most of these companies either disappear or remain small over time, and only a small number of them become larger companies.Given the important role knowledge-based companies play in the economic growth of the country, it is necessary to conduct a comprehensive study on extracting the success factors of these companies. Therefore, the present study, which was conducted using a qualitative method (meta-combined approach), seeks to identify the success factors of knowledge-based companies and their classifications. Therefore, initially 479 articles were reviewed, of which 99 articles were used for final analysis. For data analysis, the coding method was used and 32 codes for recognition and validation were verified via the Cohen Kappa test using SPSS software version 22.After obtaining the extracted indices using the hyper-combined qualitative method, Shannon’s entropy method was employed to determine the weight of the indices. Findings showed, the success factors of knowledge-based companies can be divided into three general categories: organizational factors (organizational culture, organizational policy, organizational capability), environmental factors (supportive mechanism, environmental infrastructure) and individual factors (demographic characteristics, personality traits). The results of this study portray, the indices of knowledge-based and expert manpower, government support policies and marketing and sales capabilities, are the most important factors affecting the success of knowledge-based companies. Therefore, based on the findings and results of the research, the necessary suggestions were presented.

The political participation of citizens depends on various factors, including their political culture. The components of citizen political culture, including their values, beliefs, feelings, and political knowledge, are formed during the process of socialization. Today, the media, along with family, peer groups, and the education system, is one of the most important factors in socialization. In this regard, this study was conducted to investigate the relationship between those who observe IRIB, which are a number of government-backed TV channels, and the components of the political culture of students in Tehran universities. For this purpose, 400 students were selected by stratified random sampling. The statistical method used in this study was multivariate regression and path analysis. The results show that there is a direct correlation between those who view IRIB channels and the political culture of students; in other words, students who view such TV channels more, have more of an active political culture (more participatory). In addition, there is a significant relationship between viewing government-backed channels and the values, beliefs and political feelings of students of Tehran universities, but there is no significant relationship between the viewing of such channels and the political knowledge of students.

Nearly a century has passed since the crime of smuggling goods and currency was first defined, yet one of the fundamental ambiguities that overshadow condemnation of these crimes and the fate of many defendants, is the mens rea and the way it is interpreted. Despite the amendments to the Law of Combating Commodity and Currency Smuggling, there is still a disagreement in the judicial procedure as there is a difference of opinion in whether these illegal acts should be treated as crimes and offenses with or without criminal liability. This article, uses the descriptive-analytical method, refers to the background of regulations and some judicial opinions, and analyses different opinions in order to obtain a comprehensive differential model for predicting the mens rea of such crimes. Findings showed that, by adopting a differential strategic approach to crimes related to the smuggling of goods and currency, by including the conditions required to obtain a mens rea, and by strengthening legal texts, it is possible to overcome the problem of extreme criminalization in these crimes and achieve a fair verdict for defendants.

Acid attack is one of the crimes against the whole physical integrity of individuals, which due to its very violent and horrific nature and the harmful consequences results in harm and irreparable physical and psychological damage to the victim. In addition to the procedure and substantive rules and regulations that have been generally enacted to protect victims, special procedure and substantive rules need to be followed, depending on the specific circumstances of the victims of the acid attack to support them. Therefore, the Iranian legislature, in a decent measure under the influence of victimization learning and knowledge of the specific circumstances of acid attack victims, passed " The punishment intensification law of acid attacks and protects its victims." Despite the supports such as compensation for the physical and moral damages, payments of medical expenses, provision of psychological services, assistance and rehabilitation, etc., which are set out in the said law for the victims of acid attacks, unfortunately, the legislature has been unaware of issues such as the lack of anticipation of unemployment compensation, the need of having a lawyer, neglecting the role of NGOs in supporting victims of acid attacks, the need for electronic legal services, and etc. The necessity of the present study, which is "descriptive-analytical", is the novel support of the victims of acid attacks, and its main purpose is to analyze innovations and extract the shortcomings of the victims of acid attacks and finally offer suggestions for eliminating shortcomings.

The aim of this study was to evaluate the educational and research efficiency of 27 public universities in Iran in the academic years 2014-2015 and 2015-2016. This was done using non-parametric methods of data envelopment analysis and parametric random border analysis for the input variables (number of incoming students, number of faculty members, number of staff and budget) and output variables (specific income, number of students studying, number of graduates and conference papers). Such information was extracted from the budget bill, statistics and documents belonging to the Institute of Higher Education Research and Planning and the Islamic World Database website. The results indicated that there were inefficiencies in academic units and that the degree of these inefficiencies varied from university to university. In addition, there was an average increase in the efficiency of all comprehensive universities in 2016 compared to 2015. Furthermore, the data showed, while the average educational efficiency of selected universities has increased over time, the average research efficiency has decreased. The results of the data validity test obtained via the evaluation method of random border analysis indicated the heterogeneity of variance of the study data. The variance inflation test was conducted with the aim of investigating the problem of alignment between explanatory variables. The results showed, alignment between some explanatory variables, including faculty members and budget. In addition, the tensile effect of the estimated coefficients of some research inputs was not significant for the educational and research outputs of selected universities. Thus, universities should be efficient when making resource allocation decisions.

The existence of transparent and comparable financial information is one of the main pillars of executive managers' response to the basic needs of economic decision makers and one of the irreplaceable requirements for economic development and growth in the public and private sectors. Transparency oversight leads to the stabilization and expansion of the national banking system and reduces the conflict between bankers and depositors.With the increasing expansion of economic interactions at the international level and the need to pay attention to capital flows, the introduction of appropriate standards for transparency in financial systems, is an important step to equip and appropriate allocation of resources, promote health and banking transparency and reduce costs related to financial information circulation. . Therefore, descriptive-analytical method using library resources, opportunities, threats, weaknesses and strengths of the banking system in the implementation of the standard of transparency of the Islamic Financial Services Board have been examined and field-survey method and distribution of questionnaires using modeling approach. Multi-criteria decision-making, standard indicators of transparency and public disclosure of financial statement information are ranked in terms of "importance and impact of the implementation of the index on the degree of transparency."The research results show; Indicators of financial disclosure information, disclosure of corporate governance information and internal controls and disclosure of risk identification and management information are the most important and indicators of disclosure of financial statement information, disclosure of important event information, disclosure of legal authority information have the greatest impact on performance .

The development of the penal policies brought about by the legislator has not been fixed for executions and so has shifted towards the enactment of strict penal policies or their limitation. The present study investigates the changes in the scope of penal policies in Iran in regards to drug-related crimes deserving execution. This was done using the descriptive – analytical method and indicated that the lawmaker has further increased the scope of strict penal policies and their execution in the last legislative will, Article 45 of the amendment enacted in 14/10 2017, claiming the punishment for the aforementioned crime has decreased. Although the legislature has tried to limit the strict criminal policies by taking measures such as reducing the scope of crimes punishable by death by increasing the weight of drugs and converting final sentences into imprisonment and fines, it is evidenet that in practise, the severity of the penal policies has becaome much more prominenet than before. This is as a result of the deprivation of death row inmates from compassionate measures, use of ambiguous legislative terms, expansion of the role of criminal records in the death sentence, independent criminalization of criminals and standardization of some drug-related crimes.

Resistance economy is one of the most important current policies of the Islamic Republic of Iran and so government organizations and ministries, in turn, are also developing plans to implement these policies. Thus, sport as one of the dimensions of cultural, social and even commercial development of the country is no exception. Therefore, the present study was conducted with the aim of developing a roadmap for the Iranian sports system in order to aid the implementation of resistance economic policies. In this research, the qualitative method and the strategic studies’ approach were used. Conducting semi-structured interviews and reviewing existing and upstream documents were the two main methods of data collection used in the present study. The key performance areas were determined and prioritized using the pairwise comparison method. The priorities were human resources, rules, structures and processes, research, development and innovation, marketing and financial management, area quality and productivity, and the field of diplomacy and culture, respectively. Also, 15 strategies were developed to implement resistance economic policies in sports and were strongly, moderately, and weakly related to key areas of performance. In order to realize each of the 15 developed strategies, a list of basic actions along with the evaluation index and those in charge of implementing each of the measures were determined. This research can provide a roadmap for any sports organization that wants to make its own plans and consider resistance economic policies. Furthermore, the key performance indicators provided in this research can be used to evaluate the extent to which Iran's sports organizations have been successful in executing resistance economic policies.

Given the current state of the country's economy and the serious need for operational planning to combat economic corruption, it is necessary to take effective practical steps to combat economic corruption by identifying the root causes of economic corruption and leveling these factors.In this article, which is the result of an operational and strategic research in the field of identifying the factors affecting economic corruption and their leveling; First, we identify the causes of economic corruption and then according to the opinions of experts and using the analytical-structural modeling (ISM) approach, which is one of the most widely used research methods in soft operations; We have leveled and modeled these factors to help policymakers and managers of the Islamic Republic of Iran in the fight against economic corruption as one of the main security threats to the Islamic Republic of Iran.The results of structural-interpretive modeling show the components of "instability in the country's economic system", "inefficiency of anti-corruption laws", "existence of monopolies in the economy" and "institutionalization of oil-based economy" in There are independent criteria that are the key factors influencing the formation of economic corruption in Iran.

In the present era, with the advancement of technology and communication devices, we are witnessing a significant presence of users in cyberspace. A mysterious and endless space with unique features that can appeal to any taste. The increase in cybercrime reflects the special interests of criminals in these features, which include, anonymity and the presence of uninformed victims. In using punishment as their first means of defense against cybercriminals, human societies face the challenge of not identifying the culprit. However, the fact is that cybercriminals have stepped into the realm of space and have no known identity. With the help of technology, the criminal justice system can track the accused's left footprint and, by obtaining a cyber identity and linking it to the available information on how the accused accesses the Internet, it identifies their legal identity in real space, and so imposes criminal responsibility on them for criminal behavior. Decryption of the connection between technology and criminal law is possible in the first step of the cybercrime investigation process, in other words, the accused can be identified with the help of the Internet Protocol or IP.