جستجوی مقالات مرتبط با کلیدواژه « Equity » در نشریات گروه « علوم انسانی »

The current research was conducted with the aim of designing the optimal model of equity management in order to increase social welfare with a comparative approach.The research method was mixed exploratory(qualitative-quantitative).The statistical population in the qualitative part of university professors in the field of public administration,managers of the Ministry of Economic Affairs and Finance,senior managers of the privatization organization and provincial equity investment companies at the country level and in the quantitative part,top and middle managers,deputies and senior experts of the privatization organization,the organization Stock Exchange,Ministry of Economic Affairs and Finance and provincial investment companies were equity shares in 2023.In the qualitative section,25 experts were surveyed using a semi-structured and structured checklist,and in the quantitative section,a 108-item researcher-made questionnaire was distributed among 169 people using a stratified sampling method.To determine the validity in the qualitative phase,the content of the checklist was approved by experts,and in the quantitative phase,the validity of the questionnaires was confirmed by three

form,content and structure.The reliability of the quantitative and qualitative part of the instrument was also confirmed.Qualitative data were analyzed with Delphi technique in SPSS software and quantitative data were analyzed with structural equation modeling technique and exploratory and confirmatory factor analysis tests,Friedman,Spearman and single sample T in Smart PLS software.The results of the qualitative part indicated that the final model has 6 dimensions,25 components and 108 indicators as "social management","cultural management","economic management","strategic management","educational management" and "political management".The results of the quantitative part showed that all dimensions and components of the research model were confirmed.

Banks and financial and credit institutions in Iran have a special position and importance as an influential financial institution, and the possible crisis or bankruptcy of a bank in the country can affect other financial institutions or the entire financial system and even macroeconomic variables. . Therefore, the purpose of this article is to explain the pattern of operational and credit risk in banks with an emphasis on ethical validation of customers.

The present research is a descriptive and applied research. From the 318 banks and subsets of active banks that existed in 2016 to 2018, according to the limitations, 108 companies were selected as samples. Excel software was used to calculate and prepare the research variables and also to extract the descriptive statistics of the research variables, and to estimate the regression models and test the hypotheses, the Eviuse statistical software version 10 was used.

It indicates that the operational risk variable (with the measure of equity ratio) has a positive and significant relationship with banks' stock returns. Also, both criteria related to the variable of internal factors i.e. deposit volume and liquidity volume also have a positive and significant relationship with stock returns of listed banks. However, it was found that among the three criteria related to credit risk variable, i.e. credit growth, profitability and capital ratio, capital ratio has no significant relationship. Profitability has a positive and significant relationship. Ethical validation risk has a negative and significant relationship with the target variable, i.e. stock returns of active banks in Tehran Stock Exchange.

The results showed that the risk components were very important in the efficiency and inefficiency of Iranian banks. One of the criteria for measuring the health of banks is the ratio of non-current bank claims to granted facilities, which measures the level of banks' risk in the ethical validation of customers.

It is common in commercial contracts to contain the prohibition clause on assignment. Regarding the condition of prohibition on assignment of contractual rights in English law, two views have been developed. “The Property view” and “the Contract view”. The Property view gives primacy to the freedom of the parties to fashion the rights they bring into existence, so if they wish, they can extinguish the inherent transferability of this right. So, if an assignment happens, it will have no legal effect and will be void. But according to the contract view, prohibition on assignment merely operates at the level of contract and does not characterize contractual rights because parties cannot use contract to modify those attributes of contractual rights that the law of property gives to them. One of those attributes is that they are transferable. So according to contract view, a no-assignment clause doesn’t void the assignment, but operates as a matter of contract, conditioning the duty to perform so the obligation of the obligor to perform is executed only against his contracting party (assignor). In this view, in case of an assignment, the assignee will never have a direct legal relationship with the obligor. In Iranian law, there are three opinions about the prohibition clause; ineffective, void and Invalid against the obligor. “Void” seems to be compatible with the property view and “invalidity against obligor” is compatible with the contractual view in English law. Finally, due to the flaws expressed in the contractual view, we will come to the conclusion that the property view is more consistent with the prevailing legal rules, the real intention of the parties and the custom of the merchants.

The purpose of this research was to identify the factors affecting financing of small and medium-sized enterprises in the Tehran Stock Exchange (TSE). The method of this study was to use the multiple regression model and panel data to test the hypotheses. The statistical population included 63 small and medium-sized companies admitted to the TSE, which were tested for the period of 2006 to 2021. The contribution was the use of market cap as a criterion for determining small and medium-sized companies. According to the findings, company size has a significant effect on internal financing. In addition, company size had a significant relationship with external financing through debt and share issuance. Also, there was a significant relationship between intangible assets and internal financing, while the ages of the small and medium sized enterprises did not have a significant relationship with external financing. It is suggested that small and medium-sized enterprises pay more attention to the significant variables for financing.

The issue of eliminating the effects of usurpation in properties, beyond the past, has turned into a battleground between the principle of property respect and the institution of equity. While the aforementioned principle seeks maximum protection of the rights of the rightful owner and the disciplining of the usurper, even with good intentions, through the establishment of strict judgments and traditional regulations regarding the institution of usurpation in Iranian civil law, the institution of equity aims to prevent misuse of rights by the owner and the imposition of significant harm on the usurper with goodwill, striving to moderate traditional and strict interpretations. Although initially the institution of equity was manifested in the form of legal texts on civil liability, the turning point in fair efforts comes with the approval of the "Legal Bill on the Removal of Encroachment and Compensation for Damages to Properties, passed in 1358" by the Council of Revolution. In this research, using descriptive and analytical methods and utilizing library resources and judicial procedures, we have sought to examine the quality of mitigating the effects of usurpation in non-past properties, considering the principles of property respect and the institution of equity in the legal system of Iran. It has been observed that, under certain conditions, there are legal capacities for issuing fair judgments that can secure the interests of both the owner and the usurper with goodwill in Iranian law.

This analytical-descriptive research aims to study the possibility of invoking setoff against the negotiable instruments in English and Iranian law. One of the issues with negotiable instruments in English law is that the right to invoke the set-off against a holder's claim for payment is available to the liable of payment, including the maker, endorsers, and so on. Although objections can be raised with set-off as a means of defense, a definite distinction can be made between them in the negotiable instruments law. In Iranian law, with ambiguity in the position of legislator and silence of the judicial procedure, legal writers have taken contradictory views on this issue. While some people consider it as one of the effects of the principle of inadmissibility of objections against the holder in good faith or the implicit agreement of the parties on the non-occurrence of set-off, along with matters such as payment of the bill of exchange and substitution of the obligation, Others stated that the debt arising from the commercial document is subject to the general rule of set-off, which can be invoked. As a result, it seems that in English law, according to the consideration of set-off as a rule of procedure and negotiable instruments as an obligation without a condition of payment, while the defendant is prohibited from performing independent clearing against the holder, he can perform an integrated set-off and cite related. On the contrary, the evidence - which is deduced from some provisions of Iran's commercial law-shows that against the holder of the commercial document, setoff can absolutely be invoked.

Based on behavioral studies, managers’ personality traits are effective in their decision-making and behaviors. The objective of this research was to study the impact of managers’ monetary personality on decisions of companies’ capital structure. The questionnaire and the audited financial statements have been used to collect data in this research. The study population includes the financial managers of companies listed on the Tehran Stock Exchange in 2021. Also, the studied sample was selected using the convenience sampling method. Using Morgan's table, the research sample size was estimated as 183 subjects; however, 141 usable questionnaires were ultimately collected. The multivariate regression technique with a cross-sectional data structure was used for data analysis. The results failed to find a significant relationship between the money-avoider personality using debt and stock in the capital structure of companies. Moreover, the money-worship personality was found to have a positive relationship using the stock in the capital structure, while the money-status personality showed a negative relationship using the stock in the capital structure. In addition, a money-vigilance personality revealed a positive relationship using the debt in the capital structure. By taking into account the monetary personality of the managers besides other criteria and becoming aware of its impact on the capital structure policies, capital market actors would be able to make more accurate predictions of the company's future and reduce the conflict of interest between shareholders and managers. Hence, the research results can improve the decision-making of people.

The issuance of ijarah sukuk based on equity is one of the achievements of the capital market and is in fact the second generation of ijarah sukuk based on financial assets. These securities are important because their underlying assets are transparent and tradable in the market, and their price can be measured continuously. Therefore, sukukholders should be able to enjoy their most important property rights, namely the transfer of sukuk at the current price, and changes in stock prices should also be considered. But unfortunately, what can be seen in the design and use of these sukuk is that there is no difference between the pricing of these sukuk and ordinary ijarah sukuk and the interest rate of these bonds is considered to be fixed and proportional to the bank interest rate. Therefore, considering the importance and position of this type of ijarah sukuk, the article uses a library method and refers to similar studies as well as a random mathematics method and Monte Carlo simulation to provide a proposed valuation model that considers changes in the base asset price and interest rate proportional to the stock income, and its simulation using an experimental sample. Finally, this is compared to the market prices and it is observed that the simulation prices using the proposed model are different from them. It can eventually be noted that, in regard to the research assumptions and our proposed model, the issuance of ijarah sukuk based on equity is closer to the country’s desirable model and will be more in line with the Islamic economy.

An appealing option in order to insure that parties to a contract adhere to their obligations and to clarify their goals in a more reliable manner is to stipulate a penalty clause or civil remedy in the contract. In this way, on the one hand, the obligor finds himself involved in legal effects and tries both to avoid the stigma of breaching the contract and to avoid the penalty, and on the other hand the obligee monitors the results of the contract with peace of mind and in case the other party breaches the contract, he is confident that he would be compensated for his loss by relying upon the mentioned penalty. Such a condition has a logical and rational basis and is not inconsistent with legal foundations and principles. On this basis, our legislator, apart from its recognition in general articles such as articles 10 and 219 of the Civil Code, clearly gave it legitimacy in article 230 of this Act. However, the serious question is, to what extent and to what amount do those who enter into contract have freedom of action to insert such a condition in it? Can they stipulate a penalty clause in a contract as much as they want, even if it is manifestly excessive in amount? The passage of time has shown that in dealing with certain examples the freedom to insert a penalty clause arising out of breach of contract in any amount is far from justice and fairness. In order to remove this concern, in the amendment of the Civil Code (2016) the French legislator, according to Article 1231-5 restrained and modified this condition based on custom, logic and justice.However, in our legal system, heedless of the unwelcome results of this condition, not only the judicial precedent was not revised, but according to the binding precedent No. 805 dated January 5, 2021, the ruling prescribed in Article 230 of the Civil Code was affirmed.

The principle of equity is one of the important issues in jurisprudence and law, and its various aspects have always been the subject of debate. The present paper is descriptive-analytical, and the mentioned question is investigated using the Library research method. The findings of the paper indicate that equity is widely used in jurisprudence in the form of the principle of justice, and the principle of equity can be inferred in jurisprudence rules such as La-Zarar and Principle of Equality. In criminal law, the principle of equity is not used as a legal principle. Nevertheless, it has contributed in fair proceedings and has been at the center of the attention of the legislature in issuing decisions in cases such as reductions in discretionary crimes. The Principle of Equity has not been reflected in criminal law to its fullest potential, therefore, it is necessary to present it as an effective rule so that jurists and judges can evaluate the regulations of criminal law by such rule, and put aside whatever they find contrary to justice and equity, in an attempt to issue a decision which is appropriate for justice and equity.

The issuance of Ijarah Sukuk on condition of ownership based on equity is one of the achievements of the capital market in recent years.These sukuk are important because their underlying assets are transparent and tradable in the market, and their price can be measured continuously. Therefore, sukukholders should be able to enjoy their most important property rights, namely the transfer of sukuk at the current price. but, what can be seen in the design and use of these sukuk is that not only is there no difference in the pricing and trade in process of these sukuk with ordinary Ijarah sukuk, but there are also jurisprudential and economic ambiguities in these sukuk that must be evaluated. Considering the fixed interest rate of Ijarah Sukuk based on equity and classifying benefits based on whether or not they are transferred to the lessee is one of the most important challenges of this type of Ijarah Sukuk.Therefore, considering the importance and position of this type of Ijarah Sukuk, this article presents the challenges and jurisprudential and economic evaluation of the issuance of these sukuk by using the library method and referring to similar studies. According to the evaluation, the interest rate of these sukuk is not fixed for different types of stocks, but it is necessary to determine it in proportion to the earnings of stocks. Dividends on leased shares are among the most important benefits transferred to the lessee, and the rest of the significant benefits, including dividends, remain with the lessor.

The purpose of this article is to analyze gender as the main criterion in gender justice, and figure out the relationship between gender justice and the important criteria in theories of justice which are fairness, needs, and merit. Feminists have also added a new dimension, namely gender equality. The present article will answer what is meant by gender and gender justice as an evolving concept and how they relate to the criteria in theories of justice. Accordingly, the purpose of this article is to scrutinize the concept of gender, to know what the relationship between criteria in important theories of justice with gender is. The method is to collect data and then analyze their content. The results of this study are as follows: Theories of justice have neglected gender as a criterion, as their main source is economics and political science. Feminists have disregarded the basic theories of justice, as little attention has been paid to gender in these theories. Only John Rawls's theory and his writings have alluded to key feminist concepts; to him women are as important as other weak classes in society, such as the disabled and the poor. Other theories are more committed to micro-thinking than to theories of group issues such as women. Although feminists have tried to maintain their connection with theories of justice in some way, they seem only to be committed to equality. Therefore, gender justice is in fact a feminist reading of the theory of equality in outcomes and has been considered as a strategy in the transition phase to gender equality.

The institution of the family is the place of growth and formation of human personality and has a lasting effect throughout human life, so the main purpose of this study was to investigate the relationship between the main family's health and mindfulness with sacrificial behaviors, equity perception and marital commitment in married female students in Ahwaz.

The statistical population of this research included all married female students in Ahvaz city during the academic year of 2018-2019. Measurement tools included standardized questionnaires whose validity and reliability were confirmed. The reliability of family-of- origin health, mindfulness, sacrificial behaviors, equity perception and marital commitment based on Cronbach's alpha were 0.93, 0.89, 0.94. 0.70 and 0.85, respectively.

The results showed that there is a significant relationship between the family's main health and sacrificial behaviors and marital commitment and there is no significant relationship with equity perception, Also, there is a significant relationship between mindfulness with sacrificial behaviors and marital commitment and there is no meaningful relationship with equity perception. It has been shown that in the first set, the family's primary health is strongly correlated with the first canonical variable(0.991). Therefore, it seems that the first conical variable more reflects the health of the original family. In the second set, sacrificial behaviors have the highest correlation with the first canonical variable(0.663).

Based on the research findings, it can be concluded that a person with more family health has more sacrificial behaviors.

The issue of equity has always been the main discourse and the most vital factor of social institutions. Given education and schools are part of social institutions, the issue of equity is a key point in these environments. Thus, the present study investigated the situation of educational equity in public schools in Tehran.
Our research was practical in terms of purpose, and it was exploratory mixed research (qualitative-quantitative) in terms of method. In the first step, researchers tended to extract the dimensions of educational equity. So, 18 experienced teachers (with experience higher than 20 years) as experts (individuals who were more aware of the issue of study) were interviewed by non-probabilistic and purposeful sampling method and also, considering theoretical saturation in the data. For the analyzing interviews, we used the thematic analysis method. For checking the validity of the findings of the qualitative section we used two methods member checking and peer checking. As well, the reliability of the findings of the qualitative section was calculated by the retest method and according to Holst's formula, the reliability coefficientwas0.9. In the second step (quantitative section), after performing the qualitative step, researchers tried to design a quantitative tool (questionnaire) based on the conceptual model extracting from the qualitative step and then distribute it among high school students in Tehran (tenth, eleventh and twelfth grades). Therefore, the most appropriate method in the quantitative step was the descriptive survey research method; Because the researchers tended to examine the views and opinions of high school students about each of the dimensions of educational equity. Considering the large size of the research population in the quantitative section (320,000 students), Tehran city was categorized into five clusters (North, South, East, West, and Center). The researchers selected the students from different clusters using Krejcie and Morgan table. A total of 400 students was selected from five clusters. For evaluating the validity of the model obtained from the qualitative section, we used the structure validity by Confirmatory Factor Analysis (CFA) in AMOS software version 24. Also, Cronbach's alpha coefficient was used to measure reliability, which (0.91) was obtained.Furthermore, to analyses the research questions we used, One-sample t-test, and the dependent t-test in SPSS software version 22.
The findings our study showed that, from the teachers' point of view, despite the fact that the condition of physical facilities was better than educational facilities and educational aids in public schools in Tehran, but this did not mean the favorable condition of public schools in terms of physical facilities. Also, from the students' point of view, the current situation of physical facilities and educational aids in public schools in Tehran has been lower than average. So, there was no difference in terms of physical facilities and educational aids between the northern, southern, eastern, western, and central regions of Tehran. Furthermore, the situation of all regions in terms of the two components mentioned is lower than expected. In other words, public schools have not a favorable situation from the different dimensions of learning space management, including; having light and lighting sources, heating, and cooling appliances, yard, bathroom, number of tables and chairs, fit of classroom space, and the number of students. In fact, it can be said as much as teacher education is important, it is expected that educating specialists in the field of educational space management also is considered. Although experts of educational equity and educational administration have mentioned the close relationship between the administration and educational equity, the results of the present study are convincing evidence of the inability of management to implement educational equity. The factors such as; centralized management and lack of logistic thinking in the educational administrators are the most important reasons for the lack of educational equity in the education system. Despite the fact that it was expected from the perspective of the study participants, the favorable situation is above average, But the findings showed that there is a big gap between the current and the favorable situation. The difference between teachers 'and students' views on the unfavorable situation of physical and educational facilities can be due to the nature of their role and position in the education system, the type of view, and the priority of each component from the perspective of the participants and their demographic characteristics. Because physical facilities such as benches and chairs are most important for students, and perhaps from their point of view, these facilities can help to learn better and feel comfortable in the classroom. While teachers, given their educational role in the classroom, have more attention to educational facilities.
Considering the approaches of educational equity mentioned in the theoretical foundations and the results obtained from the present study, it is important that schools and educational institutions try to manage the educational facilities, educational aids, and physical also, allocation of costs be based on individual talents and characteristics. In other words, the efforts of educational administrators must be made in the direction of moving towards a realistic approach to educational equity. If this situation happens, we can expect the implementation of educational equity in a favorable way in society. Finally, based on the research findings, some suggestions are presented as follows;
Considering the differences between the regions of Tehran in terms of welfare facilities in the field of education, it is recommended that with instill of logistics thinking in the educational administrators, schools in deprived areas of Tehran be paid more attention to the budget, distribution of human, material and physical resources.
Run of school-based management policy should be implemented as one of the ways to remove educational inequity. Because each school planning and managing its resources, according to the needs themselves.
Educating specialists of educational space management in the education system is necessary to help the public schools for using standard and quality facilities and equipment. Therefore, establishing centers for educating specialists and designers of learning spaces is recommended.
It is important that public school administrators try to hold synergistic meetings with charities and other organizations to equip public schools.

Considering the importance of capital in firms, also due to the far-reaching implications of firms and enterprises in the economy of any country, and the broad role of the capital market in corporate financing, accurate understanding of corporate financing, its triple steps and the risks involved in that process is really essential. Triple and connected steps in corporate financing are investment decisions, financial policy decisions and dividend policy decisions which are connected to each other, and are connected with capital and product market strategy. Two significant instruments of corporate financing are debt and equity, and two main strategies in corporate financing are aggressive and supportive strategy. Considering the interaction between financial and legal decisions, and the importance of the lawyer's role at firms, the present study addresses the legal aspects of corporate financing, and seeks to answer this question: if we need special patterns for corporate financing? This research has been developed in two parts, in a library-analytical manner, which first deals with concepts and foundations, and the second part describes the strategies and steps in corporate financing with the legal view .