سحر حاجی علیزاده

This research was done to present a model of avoiding tax evasion based on the integrated ‎dimensions of finance, information and technology in the Tax Affairs Organization of the ‎country. The time period of this research was from the beginning of the winter of 1401 to the end ‎of the winter of 1402. The information required by the research for Interpretive Structural ‎Modeling (ISM) to provide the model was collected from among the experts, namely 14 experts ‎of the Tax Affairs Organization of the country, who have more than 10 years of work experience ‎and work experience in the electronic tax collection system. For the structural equation modeling ‎part, a researcher-made questionnaire was used, which was distributed and collected among 387 ‎accountants and tax auditors of companies admitted to the Tehran Stock Exchange. In this ‎research, using Interpretive Structural Modeling (ISM), In this research, using Interpretive ‎Structural Modeling (ISM), a model was designed to use the capabilities of information ‎technology, financial systems to avoid tax evasion. Then, based on the model obtained, the ‎relationships of the variables were re-examined using Structural Equation Modeling (SEM). ‎Finally, structural equation modeling showed that the capabilities of information technology, ‎financial systems have a positive effect on reducing tax evasion‏.‏

This research was done with the aim of providing a pattern of using information technology ‎capabilities, information systems to avoid tax evasion. The information required by the ‎research for Interpretive Structural Modeling (ISM) to provide the model was collected from ‎among the experts, namely 14 experts of the Tax Affairs Organization of the country, who ‎have more than 10 years of work experience and work experience in the electronic tax ‎collection system. For the structural equation modeling part, a researcher-made questionnaire ‎was used, which was distributed and collected among 387 accountants and tax auditors of ‎companies admitted to the Tehran Stock Exchange. In this research, using Interpretive ‎Structural Modeling (ISM), In this research, using Interpretive Structural Modeling (ISM), a ‎model was designed to use the capabilities of information technology, information and ‎financial systems to avoid tax evasion. Then, based on the model obtained, the relationships ‎of the variables were re-examined using Structural Equation Modeling (SEM). Finally, ‎structural equation modeling showed that the capabilities of information technology, ‎information and financial systems have a positive effect on reducing tax evasion‏.‏

The purpose of this study is to investigate the relationship between corporate social responsibility stakeholder theory and financial performance, of companies admitted to the Tehran Stock Exchange. Data and data collection was done in was done by library studies. With the formation of the issue of ownership from management and the emergence of conflicts of interest between owners and managers، evaluating the performance of companies and managers became topics of interest to various groups such as creditor's، government and even managers. in this regard، several studies have examined the factors affecting the theory of stakeholders and social responsibility and financial performance of companies because stakeholders and corporate social responsibility may have a favorable effect on the financial performance of companies in the long run. therefore the results show that there is a positive and significant relationship between stakeholder theory ،corporate social responsibility and financial performance.

Professional ethics is one of the new branches of ethics that tries to answer various professional ethical issues. The principles of professional ethics have high burdens and values, the observance of which plays a role in organizations and social norms. Also, observing professional ethics increases the ability of organizations in business by creating an organizational commitment of responsibility and reduces the costs of society and the organization. Therefore, the purpose of this study is to investigate the relationship between professional ethics and organizational responsibility and commitment of employees. The research method is applied in terms of purpose and descriptive-correlational research. The statistical population includes 40 employees of Apadana Negin Qeshm Company who due to the limited number of the population, the entire statistical population was selected as the final sample of the study. The data collection tool is a questionnaire and the method of data analysis is through Pearson correlation test. The findings of our study show that the observance of professional ethics, respect for others, empathy with others and respect for values and Social norms have a significant relationship with organizational commitment. But the component of responsibility has no significant relationship with organizational commitment.

The purpose of this study is to investigate the effect of corporate governance Earnings management and size of companies on the profit forecast with an emphasis free cash flow surplus, of companies admitted to the Tehran Stock Exchange This research is correlated in terms of practical purpose and in terms of nature. Data and data collection was done in two ways: library and field studies. The statistical population in this research is all companies accepted in Tehran Stock Exchange. Sampling using systematic elimination method of 103 enterprises during the period of 2012-2016 has been estimated for this research. To test the normal response of the response variable from the quark test to the descriptive statistics section, for the test of significance of the whole regression equation, the F test and the coefficient test were used to test the t-test. The Watson Camera test is also used to test the selfcorrelation of error sentences The results of the research showed that with 95% confidence, there is a reverse and significant relationship between free cash flow surplus and earnings forecast. Also, with 95 percent confidence, corporate governance has a significant negative effect on the negative relationship between free cash flow surplus and earnings forecast.