نشریه جهان نوین
پیاپی 25 (بهار 1403)

This research examines the mechanisms of corporate governance and capital structure on the renewal of accounting presentations in companies admitted to the stock exchange.

This research is quantitative in terms of its practical purpose and its data, and in terms of the data collection method, it is of the correlational descriptive type, and it is among the proof accounting researches. ) is. Data analysis: The statistical population of this research includes all companies admitted to the Tehran Stock Exchange, except for financial intermediation companies, insurance and banks; whose type of activity is fundamentally different from other companies. The samples were selected from among the companies admitted to the Tehran Stock Exchange from 2013 to 2015. In this research, the collection of required information and data has been done in two stages. In the first stage, to compile the theoretical foundations of research using the library method (and refer to Farsi and English theses and articles through the relevant sites) and in the second stage, to collect the desired data from the information provided in the financial statements. The stock exchange organization and other relevant information sources such as Rahvard Naveen database have been used. A mixed data approach has been used to analyze the research data and estimate the models.

It can be concluded that the first hypothesis, that is, the relationship between corporate governance mechanisms and the renewal of accounting presentations in companies admitted to the stock exchange, has been accepted at the 95% confidence level. The second hypothesis, at the 95% confidence level, emphasizes the existence of a significant relationship between the capital structure and the renewal of accounting presentations in companies admitted to the stock exchange.

Humans have needed to follow special rules and regulations since they became civilized in order to regulate their contractual affairs and to prevent future conflicts. The institution that regulates documents is the oldest legal institution and it is so important that in all historical ages. It has been of interest and has a history as old as human civilization and the creation of human communities. Since the human population increased and trade began, the need to record transactions became apparent. This research tries to examine the status and effects of new registration in the laws of the country. Since the transition from traditional registration to new registration is a set of new and innovative measures, it definitely entails challenges that need to be solved with more efforts. Based on this, by studying the comparative laws of other countries and international approaches to these measures, one can get to know its wider dimensions and even take an example from them. Therefore, it should be known that according to the needs of today's society and the need to organize many documents in the virtual space, the current principles related to the registration of official documents in the law regarding the electronic registration of such documents are also applicable or not? Obviously, the answer to this question determines the amount of credit of official documents that are registered electronically.

The current research has been carried out on the subject of comparing the teachings of the national media with the Bertarbit school for the first secondary students of Joibar city. This research is applied from the point of view of the objective and from the point of view of the descriptive-survey research method. The statistical population included all the first secondary students of Juibar city in 1401-1400, from which 286 people were selected by simple random method and with the role of education among students with 23 questions designed by Motamedi in 1400 to collect information. has been paid Based on the analysis, it was found that apart from sports and scientific variables, media and school teachings are in sync with each other.In general, it can be concluded that the activities of the media, considering the key and essential role that can affect the students with the efficiency of the visual and auditory memory, are sometimes not in line with school programs. Even in some cases, they may neutralize and reduce each other's energy and power with parallel and sometimes contradictory activities. In this regard, many cases can be mentioned, which will be discussed in detail in the theoretical parts of the research. In this research, we aim to evaluate the positive and negative role of educational inconsistencies between the media and the school and to what extent this inconsistency has affected students' learning

Social entrepreneurship has the characteristics of several disciplines, but despite its rapid expansion, it lacks a dominant framework and literature; For this reason, the aim of this article is to map the bibliography of relevant publications with the help of Biblioshiny R studio) and VoSviewer based on the publications in the Scopus database; The preliminary results indicate an increase in the interest of scientists, especially after 5435. The analysis of a significant number of industrial publications in Western countries shows that the field of research is completely new and the authors need to work together; In addition, several topics related to sustainability have been identified that are of great importance and are included in the research field related to this work. Quantitative research from underdeveloped countries or emerging economies can point the way for future research study directions