جستجوی مقالات مرتبط با کلیدواژه « conflict of interests » در نشریات گروه « علوم انسانی »

Taxing capital gains means that the capital market is divided into two parts: productive and unproductive, and some capitalists, instead of investing in the productive sector, turn to the unproductive sector, which leads to an increase in the prices of buying and renting properties and real estate. To organize the country's production and economic situation, it is necessary to prevent this, and one way is to impose taxes on capital gains. Therefore, it is necessary to discuss whether such taxes are legitimate in Islam and whether Islamic principles have been observed in this regard. The present study was written to approve the law on taxing capital gains, and to collect data, the analytical-descriptive method and contemplation of the verses of the Holy Quran, Islamic narrations, and the opinions of jurists were used. The results showed that although there are two views on the permissibility of taxation, and some, relying on reasons such as the exclusivity of financial obligations in Islam and the absence of taxes among them, the rule of human sovereignty over his property and the prohibition of taking his property, the rule of respecting the property of Muslims and narrations, believed that taking taxes on capital gains is not permissible. However, the correct view is the permissibility of taxing capital gains, and the reasons for the permissibility of taxation by the ruler, taking zakat as tax, and the necessity of preserving the livelihood system indicate this.

In recent years, there have been catastrophic financial scandals that questioned the integrity and credibility of auditors and audit institutions. The conflict of interest that auditors face has played a major role in such scandals. A conflict of interest causes a person to compromise their professional and ethical judgment. The purpose of this article is to investigate the relationship between ethical judgment and conflict of interest with auditors' decision-making behavior.

This research is a type of quasi-experimental research in which the scenario-oriented questionnaire method was used. The statistical population of the research is the partners, managers and supervisors of the audit institutes, members of the public accountants' society, and 402 of them were selected using the random sampling method. To analyze the data, the questionnaire tool and PLS Smart software were used using the structural equation method or partial least squares approach.

The research results showed that moral judgment has a negative relationship with auditors' deviant decision-making behavior. There is a relationship between the conflict of interest caused by various threats to the auditor's decision-making behavior. Also, the results of the research showed that types of conflict of interest have a negative and significant relationship with deviant decision-making behavior.

Considering the negative and significant relationship between moral judgment and deviant decision-making behavior in the presence of conflict of interest, in order to control the conflict of interest and improve the quality of auditors' work, behavioral interventions should be considered to strengthen the real independence of auditors.

The current research was conducted with the aim of presenting a paradigmatic model of organizing the outskirts of Kerman city. In terms of purpose, the present research is applied in terms of qualitative method of grounded theory type (Strauss and Corbin). The target community in this study was the organization officials of the outskirts of Kerman city, which reached conceptual saturation with a sample size of 18 people. The purposeful sampling method and research tool in this research is semi-structured interview. Reliability was obtained with the intra-subject agreement method of 0.78 and the face validity of the interview text was confirmed by experts. The findings include 56 categories in open coding and 45 categories of central coding and 5 categories of selective coding. The results showed that the way of organizing the edge of the city currently includes destruction; Discharge; Remediation (limited to inadequate measures) has been implemented; But these measures could not work. The strategies for organizing the edge of the city suggested by the experts include the implementation of the green belt plan of Kerman city; elimination of the conflict of interest of the organs; improvement with the empowerment and participation of marginalized people; The use of experts in the implementation of plans; Determining the rules of organization and the necessity of their implementation; Placing the property is subject to possession.

The purpose of this paper is to investigate the relationship between conflict of interests, cognitive processes and the auditor's deviant decision-making behavior. In addition, the relationship between auditors' cognitive processes and their deviant decision-making behavior in the event of a conflict of interest has been examined. By integrating social cognitive theory and throughput model, effective mental processes on decision-making behavior in situations involving the conflict of interests are evaluated. For investigating the hypothesis, a questionnaire is conducted which includes different categories of conflict of interests. In preparing the questionnaire, four scenarios of conflict of interests are considered . The statistical population of this study includes 402 auditors. The results showed that conflict of interests has a significant relationship with the auditor's cognitive processes and the auditor's deviant decision-making behavior. The conflict of interests has a significant relationship with auditors' deviant decision-making behavior. Moreover, there is a relationship between auditors' cognitive processes and deviant decision-making behavior in situations involving different categories of conflict of interests. With regard to the relation of auditor's cognitive processes and conflict of interests with auditor's deviant decision-making behavior, it seems that the development of behavioral interventions is necessary to strengthen auditors' real independence. The behavioral interventions must consist of both conscious (intentional) and unconscious cognitive processes.

The purpose of this article was to develop a framework for the institutionalization of credit rating agencies in Iran, considering the institutional components and the socio-economic conditions of the country.

The research method was qualitative-analytical based on interpretative paradigm and Grounded Theory strategy. A combination of desk research and interviews was used to collect data; besides, judgmental and snowball methods were applied to select the statistical sample. Using open, axial, and selective coding, data were summarized in the categories of causal, contextual, intervening, interactive, strategic, and outcomes, all of which formed the main model of the research.

Based on the research data, the most important components of institutionalization depend, firstly on institution-oriented culture which includes independence and objectivity, professionalism, and close supervision, and secondly, on gaining legitimacy which includes trust-building, expertise, stability, and continuity. Conflict of interests is one of the most noticeable challenges for institutionalization, the solution of which should be sought in close supervision and self-monitoring approach of rating agencies.

Originality: 

By integrating institutional and organizational theories, a model has been presented for the institutionalization of credit rating agencies, which can affect the efficiency and effectiveness of these agencies as well as capital markets

Implications:

 It is suggested that the supervisory bodies not only set high-level standards in the field of professional conduct and the instances of conflict of interests, but also encourage the culture of self-monitoring in credit rating agencies.

Geographical location, civilization history, Shiite religion and oil discovery in the last century created a special place for Iran in the world. During the Pahlavi era, with the extensive influence of extra-regional powers, Iran's government became the gendarmerie of the region and a strategic ally of the West led by the United States. With the occurrence of the Islamic revolution, global arrogance, which saw its strategic interests in the region at risk, rose through influence, sanctions, threats, coup d'états, ethnic provocations and finally an imposed war in order to defeat the revolution and restore the previous order. The expansion of the scope of the war also laid the groundwork for more and more roles of trans-regional powers and pressure on Iran to end the war. Therefore, the nature of these roles in the war as well as their reasons will be investigated in this research. One of the best theories that can explain the conditions governing the regional system and the structure of the international system in the conditions of the war between Iraq and Iran after the revolution is the theory of neorealism, which has been used in this research. In this research, the method of referring to historical

Conflict of interests is a situation in which a person sees his personal interests in conflict with the interests he is responsible for; These situations exist in different fields of legal relations, and their lack of management will cause a series of corruptions; Therefore, the ruler is obliged to identify these situations and to manage them and in order to avoid corruption or compensate them, he must make regulations. Now the question is, what are the jurisprudential foundations of solving the problem of conflict of interests and the need to manage it?There are several jurisprudential rules as the basis and documentation of the rulers' intervening and lawmaking in the field of conflict of interest management, which include: the obligation to avoid possible harm, the priority of the more important over the important, the priority of avoiding the corrupt over the gaining of benefits, the Shari'a function of Hasbah, and the obligation to avoid the evil. Considering that situations of conflict of interests are considered as important sources of corruption, the first three rules are solid documents for intervening and lawmaking in the field of prevention of these situations and also the need to get out of them. The rule of Hasbah as well as the obligation to dispose of evil is also worthy of use from the perspective of prevention (removal) and elimination (remedial) of the grounds for committing evil, which are situations of conflict of interest.

Climate change is one of the challenges that threaten human life on the planet, and the EU member states are not exempt from this. The current research aims to answer the question, how has the European Union's policy been to solve the challenge of conflict of interests in the issue of climate change? In response, this hypothesis can be proposed that the European Union has adopted an institutional approach to deal with climate change, based on which policy-making institutions have adopted ambitious policies, considering the risks of climate change and the differences between member states simultaneously. Legislators have provided the necessary legal framework and managed the conflict of interests caused by climate change by trying to balance economic and environmental interests with the support of policymakers. Multi-level governance theory has been used to examine the hypothesis and the intrinsic case studies method is used for its test. The result of this research shows that the European Union has dealt with climate change by creating coordination between different member states and considering the economic conditions of weaker countries.

Citizens' participation is not a new concept, but it has become much more important during recent decades, due to the occurrence of violations such as administrative corruption crimes. In general, citizens have not only the right but also the duty to participate in decisions that affect their general welfare. This participation, while being a moderator of the ruling power, helps to deal more appropriately with cases of administrative corruption. The main question that the author sought to answer in this descriptive-analytical research is what are the differences between the national and international bases of people's participation in the prevention of administrative corruption with an emphasis on Conflict of Interests? The results of the present research indicate that there are differences between the domestic and international anti-Conflict of Interests frameworks, such as the lack of criminalization of Conflict of Interests in the private sector, as well as the lack of provision for the mechanism of international judicial assistance in the field of Conflict of Interests , lack of It is worth mentioning the detailed explanation of whistle-blowing regulations regarding the fight against Conflict of Interests in Iran's internal law, in contrast to the regional to international nature of anti-Conflict of Interests rights and the lack of guarantee of effective implementation at the international level to fight Conflict of Interests .

According to most experts of the environment, a major part of the environmental crisis in Iran is due to the failure of some environmental laws and regulations, which has created a conflict of interest in the implementation of environmental laws and regulations. In the meantime, in the light of the content of Article 2 of the Environmental Protection Law, some government organizations are considered as one of the main interested parties in the conflict of interests in the implementation of environmental protection laws against the national interests of the country since they are themselves in charge of environmental protection and are permanent members of the High Council for Environmental Protection and are the highest oversight and decision-making authority as well as the undisputed power of policy-making in all aspects of environmental affairs. In this descriptive-analytical study, the most appropriate, least costly and fastest solution for this crisis, which is caused by the failure of some formal environmental laws, is examined, including Article 2, which has provided the basis for selective and discriminatory implementation of laws and regulations. Thus, according to the jurisprudential rule of "La Zarar (no harm)", which is also the content of Article 40 of the Constitution, by reviewing the content of Article 2 of the Law on Environmental Protection, the position of the Supreme Council for Environmental Protection has been upgraded from an internal administrative council to a supranational council. The result is the elimination of conflicts of interest in the implementation of environmental laws and regulations and the proper management of the environmental crisis in the country.

One of the respected principles of human societies is the freedom of will of individuals to fulfill their interests. Therefore, not only individuals but also public forces cannot prevent the freedom of will of individuals to enjoy social and economic benefits under any pretext. However, in some cases, the free will of individuals to gain the most benefit is at odds with each other, so that the absolute release of the will of individuals to gain the most benefit, in some cases, harms others. Therefore, determining the limits of freedom of the will of individuals and balancing it and the harm that may be caused to others by this freedom is very important, so that determining it can have a broad impact on the overall progress of a nation-state. Due to this necessity, many schools of thought throughout history have commented on this issue, including the Islamic and Western schools of thought. The philosophical ideas of these two schools, one of which is included in the Islamic rule of "no-harm" and the other in the western rule of "harm", have led the present article to examine the commonalities and differences between these two rules in common interaction to finally conclude that from the perspective of jurisprudence, the freedom of will of individuals to fulfill their interests is of particular importance to ensure the maximum social welfare of society, and governments, in addition to not hindering the activities of the people, but in their management of conflict of interest, must first seek to consolidate the interests of individuals with each other and if that is not possible, give priority to satisfying the interests that have the most public function for most people in society.

Managing conflicts of interests is a means for preventing corruption and increasing public transparency, efficiency, accountability and trust. Every public agent /employee may face a conflict of private and public interest, and hence, conflict of interests does not necessarily equal corruption. These situations must be transparent and managed correctly. Many countries have laws on the management of conflict of interests but there is no special law on this matter in Iranian legal system; some general and traditional laws have, by way of combating corruption, explicit or implicit references to this concept. Recently, there is political will for management of conflict of interests situations and a Draft-bill by The Government is prepared, and, some general laws such as Code of Commerce are amended. These legal initiatives seems to be less based on rasions d etre of management of conflict of interests and its techniques and methods. Therefore, this article intends, based on comparative study, to firstly conceptualize the concept of conflict of interests and then explains theoretical foundations of it , and, finally, main areas of conflict of interests and their methods of management.

Family in Iran has taken a different path from governmental documents and going on through the same path as modern families has gone in dissolution and instability. This paper due to this purpose has studied forty grand documents including seventeen from the supreme leader of Islamic Republic of Iran, six rules of economic, social and cultural development program and sixteen documents of Supreme Council of the Cultural Revolution that shows the semantic stability of family. Semantic stability of family is based on paragon and unidentified family which figured out of hidden Idea and also unrecognized transformation of the agencies during these four decades. This leads Iranian policy makers to have a subjective image of family that has the least connection to the objective family in lived experience of social actors. That made these tow have conflict of interests and also lots of problems for family and its members.

Conflict of interests is the set of circumstances that create the risk that one's decisions or professional actions in relation to a person who trusts him or her will be affected by personal interests. Conflict of interests is one of the concepts that is essential for proper understanding in any field, because a proper understanding of this concept and its contexts provides the way for its proper management. The main question of the present study is what are the dimensions and scope of the conflict of interest in private law? The authors believe that the constituent elements of conflict of interests is profit, conflict, judgment and relationship. The presence of these elements in the relationships of individuals irrespective of whether the relationship is public law or private law creates a conflict of interests. This study has shown that conflict of interests in private law can be achieved either in a trust-based relationship (such as a lawyer-client relationship) or in a relationship based on impartiality (such as litigation) and Conflict of interests are not conceivable in other relationships. In this study, some of the most important instances that may be confused with the discussion of conflict of interests have been highlighted. Understanding instances of conflict of interests is a prelude to the legal management of these conflicts to avoid their harmful effects or to compensate them. In this article, the legal management strategy of these conflicts and reform proposals for the Iranian legal system is explained.

Conflict of interest is one of the situations that can lead to corruption. In order to manage these situations and deal with its adverse effects, several strategies have been used in various fields. This study is trying to answer these main questions: does managing conflict of interest situations require independent legislation? And how can the law help manage these situations? The present study is analytical in nature and, by collecting the required information through the library method and examining the experiences of other countries and legal doctrine, has reached the conclusion that situations of conflict of interest have grounds for the emergence of person-centered and structure-oriented. Person-centered contexts are largely similar, with the adoption of general and comprehensive laws that can help control this part of the conflict of interest. On the other hand, the areas of conflict-oriented structure due to the structural differences of each institution with each other, require special attention and the adoption of case-specific laws. Adoption of the bill "How to manage conflicts of interest in performing legal duties and providing public services" can largely cover person-centered issues of conflict of interest. It can almost respond to the need to manage conflict of interest situations in Iran but in specific areas, special attention and the adoption of special laws is necessary.

Establishing a strong capital market system in a variety of situations, such as economic growth and recession, requires attention to a number of factors. The ability of shareholders in complaints against the mismanagement and management of managers and executives, or in other words, the ease of shareholders' petition, are among the factors that have prompted investors to maintain their interests against the assumptions of stewardship and representation theory in the era of recession is immune. Accordingly, the purpose of this study is to respond to investors' protection against conflicts of interest during the recession.

Target sample consists of 176 of the listed companies in Tehran Stock Exchange during 2011-2017. The research method was based on multiple regression and panel data model using ordinary least squares method.

The research findings suggest that the conflict of interests between the manager and the owner is negatively affected by the reaction of the investors, and investor protection has a direct effect on the investors' reaction. The other results of the research are that the positive effect of supporting the investor and the negative effect of the conflict of interests between the manager and the owner is reinforced by the reaction of investors in the period of the recession. Ultimately, the interaction effect of supporting the investor and the conflict of interests between the manager and the owner during the recession with the reaction of investors has a reverse effect.

Investors intuitively behave badly by inferring that the interests of the manager and the owner are not aligned, but as soon as they feel supported, they behave positively. This conclusion is repeated in the period of economic prosperity, but is intensified in the period of economic record.

Conflict of interests is directly related to corruption, conflict of interests creates the fear that one's personal interests will be preferred to the interests that are responsible for supporting them, and therefore is one of the opportunities for corruption. One of the most important areas of conflict management is the conflict of interests of the judicial officials; because the sensitivity of the judicial Officials and its relationship to public rights requires special rules in conflict management to prevent mistrust of this post. Therefore, the important question of this research is: what are the strategies for managing the conflict of interests of judicial officials? In Iran’s legal system, there are several ways to manage the conflicts of interests of these officials; In some areas, such as the ban on simultaneous employment and the ban on receiving gifts, our country's legislative approach is considered desirable; However, in other areas, such as the asset declaration system, the ban on litigation, the ban on Revolving Door, and the ban regarding political activities, conflict resolution management strategies are often incomplete, and it is necessary for the legislature to address the shortcomings in this area in order to limit the grounds for corruption by the judicial officials.

In this article, after explaining the concept of "conflict of interest management", with reference is made to its application in Iranian legal system. Then, Different verses of Quran, hadiths and jurisprudential theories that can be used in managing conflict of interest have been analyzed. In the following, by giving some objective examples of conflict of interest in the Public Affairs management, And by review the situation of the Iranian legal system in relation to conflict of interests management, a report is presented on the legislative measures in the form of a bill proposed by the government or a representative plan on conflict of interests. There is ambiguity or legal gap in this regard, and therefore in the thirteenth presidential election, we see at least three clear examples of violations of the philosophy of conflict of interest, which has emerged by observers and executors; These three examples are: Conflict of interests arising from the relationship of kinship - Conflict of interests arising from the relationship between the nominee and the elected - Conflict of interests arising from the two supervisory and electoral roles of the other candidate.

Third-Party Funding In International Commercial Arbitration : Third party funding had many limitations in past legal cases. As though in common law it considered as an example of champerty. Over the time by the rising costs associated with submitting a dispute to arbitration, TPF is now one of the hot topics in international commercial arbitration. The most and the first foremost reason for expansion of TPF is that is considered a solution of increasing access to justice for a party with financial difficulties . One of the issues regarding TPF is conflict of interests. Legal principles of some arbitral institutions such as Singapor and Hong Kong considered the disclosure of TPF agreements as a way to prevent conflict of interests. There is no disclosure obligation for TPF agreements in our law system but in other hand there are some provisions that can be used to prevent the conflict of interests.