جستجوی مقالات مرتبط با کلیدواژه « قابلیت پیش بینی » در نشریات گروه « علوم انسانی »

The qualitative principle of laws is a principle and a tool to maintain the legal security of citizens, which always guarantees the inherent rights of citizens and makes them immune from different labels. In fact, legislators in the field of legislation are obliged to comply with this principle in order to convince the human society to pay attention to the inherent rights of citizens while complying with the principles and customs of legislation. Undoubtedly, non-adherence to the principle of the quality of the laws, which itself has various components, will create serious problems, including the extensive interpretation of the laws by judges and the emergence of a criminal citizen, which will naturally break the boundaries of the principle of innocence and increase judicial errors, and the result of violations It will not have the rights of citizens. In the meantime, the authors in this research, which was completed in a descriptive and analytical way, using library resources, while explaining and analyzing the components of the quality principle of the laws, have discussed the details and its importance in legislation, and they emphasize It more than anything to the legislators. And governments have a practical commitment to the qualitative principle of laws in order to comply with the components of good governance and pay attention to the rights of citizens, and their rights should always be respected.

Psychiatric damage is any damage to the psyche of people that causes their illness. Sometimes the victim himself is not exposed to the accident, but as a result of the accident to another person, suffers from Psychiatric injury, which are called "secondary victims". Given that the scope of such victim is wide, more restrictions should be applied to compensate for the Psychiatric damage of such victims. Designing and identifying an appropriate and efficient rule in this subject requires examining various aspects of the subject and comparative study. A study of British jurisprudence reveals the richness of this legal system in the face of this challenge. Accordingly, the main question of this article is what are the criteria for claiming compensation for secondary victims in English and Iranian law? In England, special and mandatory conditions are set to limit the scope of these victims, while in Iranian law there are no special rules. In England, the victim must have a close emotional tie with the immediate victim and must be close in time and space to the accident and must observe the accident. In addition, his psychiatric damage must have resulted from a sudden shock and a horrific event. This study shows that the restrictive mechanisms of psychological compensation used in English law have some shortcomings, but can be useful in Iranian law to achieve foreseeability and directness of damages.

Legal causation in the Western context provides a systematic manifestation of an intellectual apparatus. A system that is not sufficient in terms of content, despite conforming to the formal boundaries of modern knowledge and determining the appropriate place to discuss similar concepts. On the other hand, a similar current of thought among Imami jurists has carefully developed many of these concepts, including causality, which, of course, without the form and framework of modern knowledge, seems very irregular. The combination of these two approaches, which meet in the foundations of the conventional cause view, promotes the form and content: In sum, the human cause with other natural causes of a phenomenon, if the result occurs directly from the behavior of the human agent, there is no doubt to attribute the result to him. In indirect damages, mental elements help the jurist to measure the ratio of harmful consequences to the perpetrator's behavior and other natural factors in a reasoned, justifiable and explainable system. Predicting loss When it is probable and also when it is actually predicted by the perpetrator, the knowledge of the perpetrator of the loss, although typically unpredictable, and the intent of the perpetrator to cause the loss as it occurred; Although he has only looked at his own fortune and has acted in its direction, however small; The basic elements of attributing the results to the behavior of the agent are in the causal chain, which is extracted from the perspective of the conventional cause and similar principles in Imami jurisprudence.

Past studies have used various criteria to measure the quality of accounting information, each of which indicates a specific dimension of quality. The purpose of this study is to provide a framework for evaluating and comparing the criteria of accounting information quality including persistence, predictability and accrual quality in response to the motivational components of rewards, debt, policy and tax. This research is of applied type and has been done with correlation approach. The statistical sample of the research includes 163 companies listed on the Tehran Stock Exchange in the period 2009 to 2017. The collected data were analyzed by combined data and least squares regression. The research findings show that reward motivation has a significant relationship with all quality criteria of accounting information. In a way that with increasing motivation, rewards, persistence and accrual quality increase and predictability decreases. Also, the criteria of accounting information quality in response to management motivations have significant convergence, divergence and lack of relationship.

The purpose of this study is to investigate the value relationship between good and bad news of management earnings forecasting with emphasis on impairment in management earnings forecasting. In this regard, to test the research hypotheses, data from 153 companies listed in Tehran Stock Exchange during the period 2012-2018 were used. The Results according to Generalized Least Squares method show that bad news earnings management predictions are more predictive than first and last earnings management forecasts. The results also show that good news Earnings management forecast First and last Earnings management forecast have higher disclosure noises in earnings forecasts. Finally, the results showed that, There is a significant difference between the stock price response to the last earnings forecasted and the deviations from good news and bad news management earnings forecasting, But there is no statistically significant difference between the stock price response to the first earnings forecasted and the deviations from good news and bad news earnings management forecasting.

Some contractual obligations might without the default of either party become incapable of being performed. The reason for this might be different. It might be because of difficulties for performance, or impossibility or frustration of the contract or even financially not recommended performance. Unforeseeable circumstances may also render the undertaken obligations unperformed. The question under this Article is to show how different systems of law tackle these problems. There is no doubt that the rights and duties of the contractual parties would be affected under such situations, many big companies might run into bankruptcy and something should be done to ease the parties relations. The ideology of law makers will certainly affect the responsibilities of the parties, which is dealt with here. More important than this is to provide that every theory which firstly creates equilibrium between the rights and duties of the parties and secondly keeps the previous balances of the parties undertakings at the time of conclusion of the contract or the appearance of an act or in-act by which the obligations are created by the legislature. Contracts should be kept alive as much as possible. The civil liabilities and contractual obligations which meet these requirements should be reinforced and performed for the benefit of the parties to the disputes and the society as a whole.

The result of prior research shows that if the volatility of earnings increases and their persistence decreases, past earnings aren’t good predictors of future earnings. Relative to aggregate earnings, earnings components will be more informative for firms whose earnings components have different persistence and volatility. We examine whether these earnings components have incremental information content relative to aggregate earnings, and then we construct a model to describe the effect of components’ volatility and their persistence on earnings predictability. In this study, the analyses are based on a sample of 33 firms listed in Tehran Stock Exchange. Data needed are derived from financial statements of companies listed in TSE. To test our hypotheses, we use data for years from 2002 to 2016. The results of study show that higher persistence and lower volatility of components will increase earnings predictability. Among the main components used in the research, sales, cost of goods sold, employee expenses, depreciation, other general, administrative and selling expenses, and interest expenses improve earnings predictability.

Whereas competition law prevents from monopoly and encourages to small business it can be establish efficiency. New approach efficiency means public approach and satisfactory that includes equitable distribution’s incomes, wealth, and opportunities and etc. Studies and experiences show that if minimum of elements’ efficiency (economic and noneconomic) don’t available, Comprehensive efficiency expectations will unacceptable so Iranian economic-law system isn’t exception. In this research, after explanation of problems, although we study business conditions in Iran, we conclude that Iran’s business conditions are better than previous years but it is necessary to omit obstacles of business to achievement stable efficiency.

In EU Law, habitual residence is an important connecting factor in relation to conflict of forums and conflict of laws, particularly in personal matters. EU rules and regulation, which are enforceable directly and without a need for approval of domestic bodies, regularly consider this connecting factor and replace traditional connecting factors such as domicile in Common Law and nationality in Civil Law countries. The recognition of the objective factor of residence, the domicile, increases predictability in international relationship. At same time, a close relationship between persons and applicable law provides flexibility regarding conflict of law rules, and unlike the criterion of nationality, it prevents absolute application of rules of a specific country . Moreover, by applying the habitual residence factor, courts are often referred to material rules of Lex Fori and therefore, they are not concerned with problems of proving foreign law.

There is no international judicial tribunal to deal with disputes derived from international private relationships. These claims are subject to the jurisdiction of domestic courts or agreed parties’ arbitrator. Forum conflict rules, similar to other rules of private international law, are considered as within countries’ domestic law and are mostly derived from the customary civil procedures in domestic law. Therefore, there is over-diversity for litigation of certain cases in civil procedural rules of several countries. Despite wide differences about grounds and barriers of jurisdiction, competence based on defendant domicile and consensual submission have been recognized in most legal systems.

The breach of contract usually results in a lot of damages. But it is impossible to compensate all of these. Most of legal systems don’t compensate remote damages. Remoteness refers to damages which are far from proximate cause. This article analyses the test which recognized in some major legal systems. In fact we use a methodological study about the issue. Legal systems commonly adopt two attitude to recognize remote damages. Some adopt the test of “foresee ability of damages” and others recommend the test of “causation”. We believe that basically, “causation” is more fundamental and systematic than other test. Based on jurisprudence and legal, in the Iranian legal system, recent theory to detect direct and indirect damage is acceptable.

Prediction of variables is one of the main tasks of different sciences including economics. According to the existing literature, the Leontief demand-side model (LDM) and Ghosh supply-side model (GSM) are used to predict sectoral output. The prerequisite for predicting sectoral output is to identify the mature and immature sectors. In this paper, we predict sectoral output for two periods: First, we predict output in 1999 based on the output structure in 1988, as the endpoint of war and beginning of the reconstruction of economy. Then, we predict output in 2004 based on the output structure in 1999, as the initial point of post-reconstruction of the economy. For two periods mentioned, LDM provides low error in predicting aggregate output and is of more predictability than GSM. In addition, for the second period. i.e., post-war and construction period, GSM compared to LDM only provides low error in predicting output in mining sector among agriculture, construction and mining sectors. Therefore, mining sector appears as mature sector, and agriculture and construction sectors are considered as less-matured sectors.

Employee expenses have information about employees and this amount is one of the biggest components in income statement. In this research, we examine the information content of this component relative to only earnings. Then, we test factors affecting this information content. Selected sample includes 33 firms listed in Tehran Stock Exchange and for the test and analysis; we used data for fourteen years, 2002-2016. The statistical tests for data analysis are t-test for a difference in mean and multiple - regression. The article shows that the information content of employee expenses is more than that of only earnings. Average salary per employee, intensity and their persistence has significant roles in changing the predictability and value relevance of earnings. The results show that financial reports users can better predict company’s performance using the information obtained from earnings components and net earnings, and therefore, the information content of net earnings increases.

The rules of Private International Law have little religious and national roots compared to other rules of the domestic law and this advantage has facilitated natural progress of this branch of law in the context of historical developments. This article analytically examines the rules of conflict resolution and their objectives in the legal and economic framework while considering the political requirements and necessities derived from proximity with Public International Law in order to reveal the features of appropriate rule in International Private Law through assembling the different and yet contradictory needs. Dogmatic thinking and retelling of the past rules in this area do not have any religious and historical justification and caused losses to the private persons and eventually to the states.

In this study investigates earnings management and the effect of earnings quality on the reporting future profitability in Firms Listed at the Tehran Stock Exchange during 1385 to 1389. Accrual is considered as measure of earnings management. Accounting-based earnings attributes are: accruals quality، earnings persistence، earnings predictability، and earnings smoothness. Operating cash flow provides a picture of the future profitability of the firm. The results of testing hypothesis of research for 198 firms listed at the Tehran Stock Exchange show that efficient use of earnings management. The negative impact for the earnings quality on future profitability verified and therefore can be said that earnings management performs better than earnings quality in predicting future profitability

Legal fiction is an instrument for achieve to a "fair law" through "mechanical law" and cross from “what is” into “what should be”. Rigidify of rules of law must not be a pretext for being self-interest and irresponsibility. One who wants to kill his pain through agitating other peoples tranquility and prefers his intoxication to get what he wants, doesn’t deserve to equal to sleeper, minor and insane person under the pretext of lack of intention, and thus having right to escape from prosecution. Consequently, it is just at this point that the fair nature of law creates a new plan and forms the institution of "wanton negligence" in order to prove improbable matter of fact of action, “willful”. What has been brought in this essay is the quality and boundaries of comparison "wanton negligence" to "voluntary intoxication".

This paper examines the dynamic relationship of stock markets, stability, predictability, volatility, and persistence of shocks volatility of stock markets in Iran, Saudi Arabia, United Arabic Emirates, Qatar, Bahrain and Oman. In this paper, Generalized Autoregressive Conditional Heteroskedasticity model (GARCH) and Autoregressive Moving Average model (ARMA) are implemented by using monthly data during 1990-2010. The results indicate that stock market doesn’t have notable predictability in Iran and there is Cluster volatility for return of stock in most markets and almost, in none of these markets except Oman, explosive volatilities are observed. It is also indicated that the return for markets of Bahrain and Oman doesn’t have stability in significant level of 5 percent and for Iran it doesn’t have stability and durability in significant level of 1 percent. In addition, although the markets of these countries have high capacities for return of investment, but, in particular, the findings show a low correlation between these markets. Also, the results for the period in question explain that none of these markets has the ability of leadership among others.