جستجوی مقالات مرتبط با کلیدواژه "cash" در نشریات گروه "علوم انسانی"

A cash sale is a sale in which the seller sells a product on credit to an individual, then the seller buys the same product from the customer in cash, at a lower or higher price. Biya Aina is considered one of the types of Biya in jurisprudence, this type of buying and selling, in the past and among ancient nations, was to escape usury and was popular among people. On the other hand, the right of lien in pure barter contracts such as sale, each of the parties to the contract can refuse to submit and hand over their exchange to the other side of the contract, until the other party agrees to submit their exchange. According to the definition of visual sale and lien, the main question in this article is, is there a lien for each of the parties in the visual sale? In response to the mentioned question, it is necessary to examine the nature of sale in kind, its conditions and Shariah evidences, the nature of the right of arrest, the principles and conditions of its implementation, as well as the opinions of jurists in the context of the implementation of the right of arrest in jurisprudence. to be It seems that the application of the right of lien in the in-kind sale, in the first sale, which is between the seller and the customer, the seller is sold on credit and with a fixed term, there is no lien for the parties to the contract in the in-kind sale, but in the second sale, where the exchange is in the form of A cash payment is concluded between the contracting parties, for each of the parties to the contract in the sale of the goods, the lien is enforceable due to the existence of the exchange.

Conventionally, it is thought that stocks with a high risk should yield higher returns. However, this notion is empirically incorrect. The reason for such a contradiction can be investors' feelings. Therefore, the purpose of this study was to investigate the relationship between investors` sentiments, business credit, and stock returns. For this purpose, the data of 130 companies were collected monthly for the period 2013-2019 (10,920 months-companies). The results supported the view that credit risk has a negative relationship with future stock returns. In the same way, it was observed that the investors' sentiments in speculative stocks are were on average higher than the investment stocks. Also, the results of univariate analysis based on quantile regression showed that there was a negative relationship between credit rating and the investors' sentiments in all the quantiles. Crowdfunding has become a modern and favorite financing channel worldwide. Crowdfunding is a new financing method that helps entrepreneurs acquire the financial resources needed for their projects. This study aimed to investigate the factors affecting individuals' interest in participating and investing in crowdfunding projects. Using the Structural Equations Modeling (SEM) technique, the developed model was tested with the help of Amos software via the data obtained from 318 individuals. This paper examined the direct and indirect contextual variables: awareness of need, altruism, reputation, psychological benefits, efficacy, funder’s trust, and institution-based trust in the investment intention. Finally, it was observed that awareness of need, altruism, values, reputation, psychological benefits, efficacy, funder’s trust, and institution-based trust were the factors influencing people's intention to invest in crowdfunding projects.

Maternity leave is important for the health of mothers and their children, as well as the participation of working mothers in the labor market and their economic situation, and the International Labor Organization in the conventions and recommendations on the importance and necessity of support Motherhood emphasizes working women . In the reports of this organization, Scandinavian countries such as Sweden are evaluated at a high level in many criteria such as equality, welfare, etc. Sweden has policies in place to increase the participation of working mothers in the labor market, and with the passage of the Parental Leave Act, it seeks to achieve this goal as well as increase gender equality; This type of leave is currently highly regarded and adapted worldwide. The findings show that in addition to legal protections for women during this period, parental leave implemented in Sweden is well in line with the work-family policy emphasized by the International Labor Organization. In the Iranian legal system, despite legal protections during pregnancy, childbirth and breastfeeding, which also exist in Sweden, paternal' leave is short, and this has a significant impact on women's participation in the labor market. The present article seeks to examine the maternity leave in the two legal systems of Iran and Sweden with a descriptive-analytical method and the importance of legal protections for women in this important period and its impact on their participation in the labor market. And also examine gender equality.

The purpose of this study is to investigate the relationship between cash holding and performance evaluation of economic value added. For this purpose, using the theoretical foundations of the above variables and reviewing previous research in this field, we addressed this issue. The present research is applied in terms of purpose and is a review in terms of research method and library research. The results show that with the implementation of the policy of evaluating the performance of economic value added, investment is less and more in investment companies and on the other hand, with the implementation of the policy of economic value added, the retention value of companies' cash increases.

The present stuudy aims at investigating the relationship between unconditional conservatism and bankruptcy risk and the moderating role of cash on this relationship.

The method of the present study is descriptive-correlation. With this end in view, in the present study, Beaver and Ryan’s (2000) model was used to measure unconditional conservatism and Altman’s (1968) model, which provides a range of bankruptcy probabilities, was used to measure bankruptcy risk. This study also attempts to investigate the moderating role of cash on the relationship between unconditional retention and bankruptcy risk. For this purpose, samples consisting of 140 companies were systematically selected over a period of ten years during the years 1389-1389 and were analyzed using the logistic model for panel data.

The results of the study suggested that unconditional conservatism increases the risk of corporate bankruptcy, but no evidence was found concerning the relationship between the interactive variable of unconditional conservatism and cash that might lead to corporate bankruptcy risk.

According to research, conservatism can help reduce the risk of bankruptcy. Therefore, in addition to the benefit of shareholders from this issue at the macroeconomic level can also be useful.

The idea of critique and critique of thought reaches ancient Greece and Aristotle's poets, critique is intended to refine public taste and train the writer's mind; In the meantime, textbook critique can both strengthen the quality of the content and the beauty of the work.. Based on this, the form and content of the book "Translation Evaluation Patterns, Based on Arabic Language" were reviewed, analyzed and critiqued based on the analytical-descriptive method. The results of the study showed that the present book has strengths such as pioneering in the subject under study, presenting different and new theories in the field of translation criticism and analysis, using new ideas of translation research and the multiplicity of specialized resources in the field of translation criticism. The educational dimension of the book is strong and the level of attention to its educational and research criteria is also desirable and it has an acceptable citation power. Unity of procedure in presenting the content, not paying attention to the information background and prior knowledge of the audience, low relevance of the title to the content, insufficient analysis and low presence of the author in the text and category of content and educational view of translation criticism with the criticism patterns mentioned in the book.

This study assessed the factors affecting the value of cash held in the companies listed in Tehran Stock Exchange under conditions of uncertainty. The purpose of this study was to evaluate whether cash holding is valuable in terms of uncertainty and what effects financial problems, agency costs, and growth rate have on the relationships between these variables. The results of this research can provide investors with information about the cash policy maintained for creating value.

In this research, 168 companies were listed in Tehran Stock Exchange during the period of 2011-2018. To test the hypotheses, the models of Falkander et al. (2006), Dietmar and Mart Smith (2007), and Dennis and Sibika (2010) were used.

The results of testing the hypotheses showed that there was an effect between uncertainty and the value of cash held by the companies listed on Tehran Stock Exchange. The relationship between these two variables was strengthened, especially under conditions of uncertainty in the presence of agency problems and financing limitations. For every rial the companies held in cash, they got a value of more than 1 rial. However, investment opportunities had no effects on this relationship.

A review of the literature revealed that no research had been conducted in the field of cash value and there had been no restrictions on financing and agency costs so far. In this regard, new statistical models were used in this study.

Maximizing the wealth of owners is the main goal of businesses. Today, it is clear that profit can not be a good criterion for evaluating the value and performance of these units and economic value added is considered as one of the best indicators of performance evaluation. The purpose of this study is to study the effect of internal control on the relationship between economic value added and the level of cash holdings. The statistical population of the study of companies listed on the Tehran Stock Exchange and the study sample includes 144 companies listed during the years 1394 to 1398. The research method is descriptive and in terms of the relationship between the variables is causal-correlation and in terms of purpose is applied. Regression method and panel data as well as fixed effects model have been used to process and test the hypotheses. The results of analysis for the research hypotheses showed that economic value added has a positive and significant relationship with the level of cash holding and internal control has a negative and significant effect on the relationship between economic value added and level of cash holding.

Economic entities generally hold part of their assets in cash. Determining how much of the assets should be held in cash, is one of the important decisions taken by firm management. Despite of extensive investigations on determinants of cash holding level, in accounting literature, effects of product market competition on the relation between social responsibility (CSR) and cash holding in firms is largely unknown. So, this research is aimed to examine these effects. The sample consists of 84 firms listed in Tehran Stock Exchange during the period from 1390 to 1396. This study tests the hypothesis by the panel-data regression model. Results show that the product market competition and social responsibility have a negative and significant effect on the level of cash holding. In addition, findings indicate that the product market competition has a negative and significant effect on the relation between social responsibility and the level of cash holding.

The main purpose of this study is to investigate the relationship between international diversity and cash behavior in companies with respect to the role of financial constraints. This research is a library and analytical-causal study and is based on the analysis of panel data (data panel). In this study, the financial information of 143 companies listed on the Tehran Stock Exchange during the period 1389 to 1397 (1287 companies - year) has been reviewed. R software was used to analyze the research results. F-Limer test was used to evaluate the type of combined data. Also, in each of the fitted models, the appropriateness of the model and the underlying hypotheses such as normality, variance homogeneity and lack of residual autocorrelation were investigated. Based on the analysis, the results of testing the hypotheses at the level of five percent error showed that there is a significant relationship between international diversity in companies and the level of cash holdings. Financial constraints do not moderate the relationship between international diversity in companies and the level of cash holdings.

In recent years, we have witnessed significant progress in teaching Persian to non-Persian speakers. Of course, this can be evaluated in many ways. Language testing can be considered as one of the best ways to discover the existing flaws and weaknesses of language teaching. One of the methods in promoting education is "educational analysis" by which we actually obtain information and evidence to control the quality of education and teaching and determine the learner's progress. In this research, we try to critique and evaluate the third book test of Al-Mustafa Persian Language Training Center in Qom with a descriptive-field method, so that we can understand the relationship between assessment and training and the correct patterns of evaluation and analysis of errors based on evaluation standards. And describe them and thus clarify the degree of observance of this pattern in the tests of that center. What has been considered as a special sub-chapter of test-making in this research is the evaluation and critique of the standards of a test at the level of the third book and determining the level of goal setting in order to achieve the long-term learning goals in the field of language learning. The results of this research show that the purpose test in some parts has drawbacks and shortcomings that even take the test out of the language path; Therefore, according to the standards of testing, it needs to be changed and modified.

The time value or time price is one of the important issues in economy and financial management whose acceptance or rejection has a significant impact on the analysis of other issues related to the financial markets. Proposing legal reasons, some Islamic economy scholars and theoreticians of Islamic monetary markets have accepted the money value of time and have considered it unproblematic. Some of the most important reasons include the rule of duration (lilajali qistun min al-thaman), the difference between the price of credit and that of cash sales, and the permission of advance payment or discount of the debit. Using a descriptive-analytical method and relying on the jurisprudential and economic sources, this article reviews and criticizes these reasons and shows that first, the theory faces different jurisprudential problems in terms of imagination and second, the reasons of the adherents of the theory are unable to prove the jurisprudential credit of the money value of the time in terms of affirmation.

Stock liquidity is an important criterion for investors that can influence the behavior and decisions of managers, including the decision on how much to hold company cash. The present study investigates the effect of stock liquidity on cash holding. This study is applied in purpose and is causal (post-event) correlation methodology. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange. Using systematic elimination sampling method, 114 companies were selected as the sample of the research in the 6-year period between 2012-2012. The method used for data collection was a library and data were collected for measuring variables from coding site and corporate financial statements. Initial calculations were performed in Excel and then statata software was used to test the research hypotheses. The results show that stock liquidity has a significant and inverse effect on cash holding.

Among all the factors that can affect the performance of an organization in some way, the accounting method used by the financial system of that organization has a special place.Accounting in today's complex world, as the first requirement for the formation of any organization,institution and economic unit, will play a significant role in providing accurate information,reporting financial statements and, consequently,better accountability,and paying attention to playing the right role and Timely,it is necessary to use the accrual basis and these reasons have led to many efforts to use the appropriate basis in public sector accounting.The present research is applied in terms of purpose and descriptive-analytical in terms of the type of research, which has been written using theoretical sources and materials in this field by analyzing the author's arguments.The results of the research confirm that the public sector has the necessary conditions to use and implement the accrual accounting system;Accordingly, changing the financial system and implementing the accrual basis in the public sector will have a major impact on the promotion and proper implementation of programs in all stages of implementation and provide more useful information to improve resource allocation, increase accountability,And create awareness of the economic effects on the public sector.Considering the necessity of using accrual accounting in the public sector,it seems that this sector can be a pioneer in creating a change in the field of accounting by using accounting and financial science and knowledge, in order to open a way for it to spread to other public sectors.

Cash management is one of the most controversial subjects of financial management. How to use the corporate’s resources, and in particular internal funds, is an important decision in the conflict between shareholders and managers. Managers, by opting the appropriate combination of assets and debts, try to reach the goal of maximizing the corporate’s stock value. The present study examines the impact of financial statements comparability and the level of cash holdings with an emphasis on the role of financial reporting quality, financing constraints, and corporate governance. The domain of this research for the period of 10 years from the beginning of the year 87 to the end of the year 96 and the sample of 133 companies listed on the Tehran Stock Exchange. The results of the research using multivariate regression models suggest that the financial statements comparability with the cash holdings has a reverse and significant effect. In other words, the financial statements comparability prevent the management behaviors in order to high level cash holdings that this relationship is also affected by the financial reporting quality and financing constraints, but Corporate governance does not affect the relationship between the financial statements comparability and the level of cash holdings.

The present study was conducted to evaluate the relationship of pay and benefits with the prevention of offenses and financial offenses in the country. The financial abuse questionnaire generally comprises 36 questions. To assess the adequacy of payroll factors, a researcher-made questionnaire was used which has four dimensions of remuneration, employability, adequacy of salaries and benefits, pensions and pensions and 22 questions. The research method is descriptive in terms of purpose, in terms of nature of application, in terms of quantitative data type, and in the correlational branch of the survey. The statistical population of this study is composed of all staff of NAJA. A simple random sampling method was used to obtain a sample of 400 people. Spss software was used for Spearman correlation test to analyze the data. The results showed that there is a positive and significant relationship between salary factors with crime prevention and financial offenses in the CJA at 95% confidence level with a correlation coefficient of 0.13.

According to the general attitude of the impact of inflation in the country to cash holding and the professional attitude and changes in the Company's operations on the cash cycle that must be kept, in this study, we investigate the effects of inflation and the operating cycle of the main activities of the company to cash holdings in the company. Research done on ten-year period 1382 to 1392 for 118 companies. Research has two hypothesis that analyze using a multivariate regression model and the R statistical software. The results show a significant inverse relationship inflation and cash holdings, and there is no significant relationship between the company's operating cycle and cash holdings. According to the current situation in Iran not company's cash holding recommendation helps to effectiveness management function, the, also according to the second hypothesis, the company's operating cycle changes (including inventory) does not affect the company's cash holdings.

Efficient working capital management is important for many firms, special firms with financial constraint. Hence, this paper examined the relationship between firm's working capital and its profitability, and then the adjustment role of cash holding on this relationship was examined. The sample used in this study consists of 104 listed companies in Tehran stock exchange, between 2004 and 2013. In order to test the research hypotheses, two-step Generalized Method of Moments (GMM) were used. Controlling the endogeneity problem, which can affect the results, is the advantage of GMM method.
Findings of the research indicated that there is significant relationship between firm's working capital and its profitability. This is because of investor's attention to working capital level in their decision making. Findings indicated that cash holding level had no effect on the relationship between working capital and firm's profitability and there is no U shape relationship between working capital and firm's profitability.

The question concerning liability in case of a drop in cash value has been studied by Muslim scholars especially jurists and legal experts to find an appropriate and logical solution to it. It is contended whether or not inflation existed in the time of the Prophet (S) and his household. Ascertain the truth about this issue is highly critical since it has a direct impact on the legal ruling. For this reason, the juridical view and opinion of a number of scholars about a few conflicting narrations that are likely to have something to do with inflation and liability have been studied. They include Allamah Hilli, Sheikh Saduq, Sheikh Tusi, author of al-Hadaeq, Faiz Kashani, author of Al-Anwar al-Lawami', Mirza Naeni, Mohaqiq Bojnourdi, Sabzewari, and some contemporary scholars like Ayatollah Boroujardi, Khoei, Fazel Lankarani (ra), Makarem Shirazi, Ayatollah Shahroudi, Sayyid Sadiq Rouhani, Sheikh Muhammad Sanad and Muhammad Jawad Fazel Lankarani, may Allah grant them long lives. As well, certain articles like A Jurisprudential Study of Compensation of Reduced Currency Value and The Juridical Rule of Reduced Currency Value have been studied in this regard. It is concluded on based on the authentic and primary jurisprudential sources and the approach of prominent jurists that most of the jurists do not see any connection between those narrations and inflation or currency devaluation. In case of any connection, some narrations conflict with the others which prevent a jurist to rely on them in his argumentation. To reconcile between the narrations will require much time and the writer has avoided from doing so. The narrations do not seem to have any problem in terms of chain of transmission, although some objections have been raised against them.  Finally, to study liability and guarantee in reduced currency value, it is necessary to look for a way other than the conflicting narrations.