نشریه پژوهش های پیشرفت و تعالی
سال سوم شماره 2 (زمستان 1399)

Islam as a complete, all-encompassing and comprehensive religion; Spiritual development has based the inherent dignity, honor and dignity of man on the basis of his divine commands. The present study uses descriptive-analytical method to explain the role and position of people in the model of Islamic governance, especially the position of elites and youth in the growth and development of modern Islamic civilization, so the purpose of this study is to explain the concept of governance approaches; The model of Islamic governance and its dimensions and areas are based on the values ​​and demands of Islam. This article examines and analyzes the new Islamic civilization according to the model of good Islamic governance. Today, perfection, guidance and attention to the development of human resources in the developed countries of the world are very basic points. Because human capital is the main outcome and product of human resource development models. In this age, leading countries have played their role in preserving and valuing human resources for further production and exploitation. The role of young people and decision-making elites in the process of land development is very important. Finally, solutions to achieve this lofty goal are presented. Attention to increasing knowledge and production of science, rationality and rationalism, attention to ethics and spirituality, work, effort and innovation, responsibility, struggle, piety and lawfulness, foresight and foresight are the obvious characteristics of young revolutionary Muslims. It must be strengthened and consolidated to achieve these lofty goals.

Consumption of goods is sometimes associated with damage to the consumer. This damage may be due to the defect of the manufacturer's knowledge to the factors of damage and its harmfulness. If this defect is pervasive and is not due to the manufacturer's negligence or fault, it has been accepted in some countries as a waiver of civil liability. iranian law has not objected to this discussion; But by examining the principles and rules of law and the necessary conditions in creating civil liability, the defect of human knowledge can be considered as relieving civil liability. There are numerous and at the same time ambiguous legal documents to prove the principle of the government's obligation towards infectious diseases in domestic and international laws and regulations, which should be examined based on them and legal and sometimes philosophical principles. This research is of applied type and descriptive method and the method of collecting information is library.

A review of the literature on resistance economics worldwide shows the comprehensiveness and long history of this economic concept, because countries always tend to protect themselves against internal and external fluctuations. They have always tried to organize their movement structure in this way by providing theoretical frameworks. The present study is applied in terms of purpose and descriptive-analytical in terms of survey. The purpose of this study was to investigate and explain the resistance economy in the post-Burjam period with an approach to jihadi management. The statistical population of the study was political science students in Tehran that 100 people were selected as a sample based on Morgan table and questionnaires were randomly distributed among them. The validity of the questionnaire questions was confirmed by professors and experts and the reliability of the questionnaire questions was calculated by Cronbach's alpha test of 0.80. In this research, SPSS software has been used for data analysis. The results of Kolmogorov-Smirnov test showed that the distribution of data was normal, so to test the research hypotheses, Student's t-test was used. The results showed that the resistance economy in the post-Burjam period with a 95% confidence level has a role in strengthening jihadi management.

Declining birth rates and rising life expectancy have led to serious problems in financing public pension schemes in many countries.The stability of Iran's social security system is also endangered due to the unreasonable increase in the organization's obligations, as well as the lack of appropriate and timely reform, and even worse, the lack of special attention to maintaining reserves.But in the last few years, many funded countries in the face of financial difficulties have made extensive reforms to their financing system.In our country, unfortunately, due to economic and political reasons, as well as the lack of attention of officials, the process of improvement and reform has been delayed.The overall result emphasizes the design of a comprehensive and immediate reform that, if postponed, only worsens the status quo and makes it more difficult to improve the organization's performance. The overall result emphasizes the design of a comprehensive and immediate reform that, if postponed, only worsens the status quo and makes it more difficult to improve the organization's performance.

In this research, the relationship between earnings management and its changes and forecasting future earnings has been investigated. In terms of purpose, this research is an applied research and in terms of methodology, it is a type of post-event correlational research. In this research, 74 companies have been selected as a sample from companies listed on the Tehran Stock Exchange for a period of three years. The required research data are extracted from financial statements. Regression method was used to conduct the research. The results show that there is a significant relationship between the hypotheses: 1- Earnings management and earnings changes 2- Future period earnings and earnings changes 3- Future year earnings and discretionary accruals 4- Non-disclosure earnings and accruals in companies listed on the Tehran Stock Exchange. The required research data are extracted from financial statements. Regression method was used to conduct the research. The results show that there is a significant relationship between the hypotheses: 1- Earnings management and earnings changes 2- Future period earnings and earnings changes 3- Future year earnings and discretionary accruals 4- Non-disclosure earnings and accruals in companies listed on the Tehran Stock Exchange

Abstract Ethical forward due to its internal dimensions such as interest can affect various organizational variables. Therefore, the purpose of this study was to investigate the relationship between ethical climate, organizational commitment and job satisfaction in the Department of Sports and Youth of Kerman province. The research method is descriptive correlation. The statistical population of this study consisted of all employees of sports and youth departments of Kerman province. The sampling method was determined to be available to 104 people. The measuring instruments of the research were the Ethical Atmosphere Questionnaire (Cullen et al., 1993), Organizational Commitment (Allen and Meyer, 1990) and Job Satisfaction (Spector, 1997). The reliability of the instrument was calculated using Cronbach's alpha and was 0.76, 0.91 and 0.88, respectively. Data analysis was performed using Pearson statistical test. Data analysis was performed using SPSS software version 25. The significance level was considered 0.05. The results showed that there is a significant relationship between ethical climate, organizational commitment and job satisfaction. Ethical climate and all its components seem to be directly related to organizational commitment and job satisfaction; This means that as the moral climate rises, organizational commitment and false satisfaction increase.