مجله توسعه علوم انسانی
پیاپی 5 (بهار و تابستان 1401)

In this paper, the corona pandemic, as force majeure, has been analyzed by comparative study of Iranian and French law using descriptive-analytical research method. The main question is whether the corona pandemic or the actions of governments to deal with it are considered force majeure and exempt the obligor from fulfilling the obligation or paying compensation. In addition, what measures have the Iranian and French legislators devised to protect the parties to the agreement against the harmful effects of the corona crisis? By studying the legal doctrine, jurisprudence, acts and regulations approved in Iranian and French law, and by considering the deadly dangers and extreme fears of the virus, and in particular governments' efforts to curb the coronavirus, such as the closure of many businesses and guilds, closing borders and canceling flights and banning or restricting travel and the similar cases in the two countries, it can be said that unlike other pandemics, the corona pandemic has the potential to be a force majeure, especially during quarantine and government restrictions. But the corona pandemic cannot be considered absolutely and in all cases an example of force majeure; rather, it is subject to force majeure and its effects only in cases where the corona crisis is an external accident, unavoidable and unpredictable. Moreover, the French legislature has taken special measures to deal with corona's destructive effects on contracts, much more urgently and effectively than the Iranian legislature, to protect the obligor. However, the judiciary as well as the legislature, by adding a section to Article 229 of the Civil Code, can use the results of the present study to consider dangerous epidemic diseases (such as the crisis caused by Covid19- and other similar pandemics) as force majeure.

Among the crimes that are discriminated against in the criminal justice system are drug-related crimes. Important economic, social, health, etc. reasons for the discriminatory treatment of the criminal justice system in this regard have become inevitable. This has evolved over time from a variety of differentiated strategies. Hence, today we see various manifestations of differentiation in the context of criminal law. Sometimes different approaches are taken in terms of criminal proceedings against specific persons or crimes, and sometimes in terms of criminalization and punishment, persons or crimes are treated in a special-different way. France is one of the countries that has tried to achieve its predetermined goals in the field of drugs by adopting a differentiated and targeted criminal policy. This has provided complete multilateralism in the context of strict differentiation to supportive differentiation. In this paper, with a descriptive-analytical approach, the criminal policy strategies of this country against drugs are analyzed.

In liquidity analysis, the degree of fluidity is an important factor affecting its quality and efficiency, and therefore focusing on the amount and volume of liquidity regardless of its quality can be misleading and lead to inappropriate policy. Therefore, one of the points that can be mentioned about the quality of money is the study of the trend of the share of money and quasi-money of changes in liquidity and its relationship with production and inflation in recent years. For this purpose, the present study uses the continuous wavelet transform approach to study the dynamics of the causal relationship between the components of liquidity and inflation during the years 1982 to 2021. Results imply that inflation in Iran economy is not just a monetary phenomenon and liquidity is endogenous according to post-Keynesian economists. Also, in this study, in examining the causal relationship between the effect of money growth rate and quasi-money on changes of GDP during the years 1988 to 2021, the results show that in Iran economy, increasing in quasi-money share of liquidity leads to a decrease in investment and future production growth, while increasing money share of liquidity according to wavelet coherence analysis shows positive effects on production changes.

Wonder as a primordial dimension of the human experience is the origin of every research activity. However, contemporary research in general and organizational research in particular does not start from wonder where it belongs to. Further, our current organizational world is an anti-wonder one characterized by a prevailing belief that everything is knowable in principle and the world is free of any mystery and possibility that can raise our sense of wonder. Nonetheless, organizations as the manifestations of collective human agency are the sphere of realization infinite world-making possibilities. This necessitates that organizational research must be based on wonder and exploring new possibilities. By introducing the different dimensions of wonder and its possible contributions to organizational research, this essay calls for the re-enchantment of organizational areas so that the “organization” can act as a possibility realization domain for our increasingly disenchanted world.

The present qualitative research aims to identify the elements of the model of women's promotion to executive positions in Iranian public organizations using the thematic analysis method. Using purposive sampling method, 42 male-female government managers and women experts in the field of study were present in the study area. Data collection was based on individual and centralized semi-structured interview methods and three stages of descriptive, interpretive and integration coding were used to analyze the data. According to the findings, the elements of women's promotion model in 4 main themes and 12 subthemes were identified as follows: gender awareness and re-defining of women's identity (Thoughtful awareness instead of passive acceptance, re-defining women's identity, empathy instead of self-suppression, role management) political determination (Supportive and determined government, jurisprudential and legal reconsideration, the formation of women's parties), the system of equal promotion opportunity (The strategy of selecting the elite instead of appointing the relatives, encouraging promotion instead of persuading the job), collective awakening and national determination (Collective awareness, cooperation of reference groups and formation of civil institutions). The results show that the establishment of the designed model will be possible by creating an interactive space among social actors in the heart of structures. To create such an atmosphere, the formation of human-centered discourse is essential. This discourse has four dimensions: interpersonal discourse, inter-party discourse, competency discourse and social discourse.

Tax arrears are one of the most challenging issues in the country's tax system, which due to the role of tax revenue in the annual budget, tax uncertainty and timely collection of taxes, especially in inflationary conditions, impose great losses on the country's economy. Therefore, in this paper, a simulated model of tax arrears in the tax base of legal entities and the amount of tax collection of this source in a specific time horizon with the dynamics of the system is presented. In this study, using the opinion of experts, causal relationships were discovered and causal-circular diagrams and flow diagrams were drawn. Using dynamic systems thinking, the model was developed and by examining the outputs, the factors with the most impact and communication with other components of the system were identified and the necessary corrections were made in the model. The results of the model in Vensim software showed that two main factors are effective in increasing tax revenues. These factors are, respectively, reducing the processing time and certainty of the tax file that leads to an increase in the amount of tax receivable and the other is reducing uncollectible arrears by creating full access to the databases and information of activities of the Tax Affairs Organization. Taxpayers' economy and speeding up the submission of final tax returns to the collection and enforcement sector will eventually provide the basis for more tax revenue collection and reduction of arrears.

over the years, one of the most challenging issues in the policy-making of Iran's public service sector has been the formation of a kind of bubble, both positive and negative, which has led to the occurrence of inflation and stagnation in policies in this area. In general, the bubble phenomenon addresses the issue of the existence of a discrete policy balance in terms of the amount of attention, investment, and reactions that are more or less and more than the size of the government in solving public problems. The purpose of this study is to understand what has happened in the public service sector of Iran.

in this Article, by studying the texts of public policy and in-depth interviews with some knowledgeable experts, with the Grounded Theory Strategy, makes the understanding of this phenomenon possible. Research

Initially, 80 concepts were identified as open source. These findings are based on the micro-objectives of the research in three sections: causes of out-ofmoderation, the context affecting out of moderation, typology out-of- moderation policy in the public services sector and according to theme analysis in 26 sub-themes and seven main themes.

The results show that the policy bubble is based on the involvement of four factors: supply context, demand context, supply and demand environment context and the essence of the policy context in the policy-making process of Iran's public services by distorting the supply and demand of the policy, from three axes: recession, inflation, inflationary stagnation policy is formed; and also based on the confrontation between factors and reasons, 12 types of policy bubbles have been identified in this study.