{"title":"The Effects of the Regulatory Ownership on Conservatism of Accounting Firms in Tehran Stock Exchange","authors":"Mahboubeh Fathi Rkabdary","doi":"10.33945/SAMI/IJASHSS.2019.4.5","DOIUrl":"https://doi.org/10.33945/SAMI/IJASHSS.2019.4.5","url":null,"abstract":"The purpose of this study is to investigate the effects of the regulatory ownership on conservatism of accounting firms in Tehran Stock Exchange. In doing so, data from 121 companies listed in Tehran Stock Exchange from 1385 to 1390 were used. And using a panel analysis method alongside Eviews software, research hypotheses were investigated. To measure conservatism, two models of Shiva Kumar and Basu Ball have been used. The results showed that there is a negative and significant relationship between regulatory ownership, conservatism of firms accounting sector. This means by increasing regulatory use of conservative methods in economic units will decrease.","PeriodicalId":123711,"journal":{"name":"International Journal of Advanced Studies in Humanities and Social Science","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134132183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effect of Education on Social Acceptance and Happiness by High School Students in Sabzevar City","authors":"Maryam Motakef far, M. Alizadeh, Hasan Nodehi","doi":"10.33945/sami/ijashss.2019.8.7278","DOIUrl":"https://doi.org/10.33945/sami/ijashss.2019.8.7278","url":null,"abstract":"The present study investigated the effect of teaching happiness by Fordyce method to students on their social acceptance and happiness. The subjects participating in the study were 30 female high school students in 1391-1392 at sabzevar high schools. The subjects were selected using random sampling procedures. Then, they were randomly assigned to experimental groups. Oxford social acceptance and happiness questionnaire was used to gather the necessary data. The experimental group recieved 8 sessions instruction on happiness. The oxford questionnaire was assigned to both groups. The gather data were analyzed using analysis of variances. The results showed that happiness instruction significantly increased life satisfaction, self-esteem satisfaction, self well fare and good temperedness of the students.","PeriodicalId":123711,"journal":{"name":"International Journal of Advanced Studies in Humanities and Social Science","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132712868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Islamic vigilantism: Dimensional changes on international power and Iranian Islamic Republic prophecy","authors":"Behnam Sahranavard, Roghayyeh Hajhosseini","doi":"10.33945/sami/ijashss.2019.4.3","DOIUrl":"https://doi.org/10.33945/sami/ijashss.2019.4.3","url":null,"abstract":"The incident of Islamic Revolution in 1979 following by the fundamental changes in dimensional structure of international power may define primarily the great historical objects, which have appeared with Islamic Vigilantism at regional level. The revival stream of Islamic politics at present time, which has been affected by strong knowledge effects and under influence of Islamic Revolution, was practically and clearly manifested and exposed the major regional dependent systems fed by Islamic policy principles. Islamic vigilantism (awakening) is a part of illustration process and uprising among Islamic Community (Umma) that finally drives them to cultural, intellectual, and political independence. This study initially deals with interpretation of Islamic Revolution reflecting in national and international levels based on peaceful process and idealistic theories. Then dealing with subject of Islamic vigilantism as one of the external manifestations of Islamic Revolution this question will be addressed : What are some reasons and signs of dimensional change in international power and what is the Islamic Revolution prophecy (mission) in this regard? Afterwards, employing research documents, sources, and findings, we have deduced that in today’s chaotic world, rather than modern reengineering on ideological, cultural, and religions issues and playing a positive and effective role in changing of international power equations, Islamic Republic should consider the regional and international requirements and contingencies with improving domestic potential. Further, through adaptation to the objectives, which were drawn by the existing tools, we may create a clear outlook in this","PeriodicalId":123711,"journal":{"name":"International Journal of Advanced Studies in Humanities and Social Science","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115843131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Legitimacy of Religious Democracy","authors":"Gholami Abbas, M. Hassani","doi":"10.33945/sami/ijashss.2019.3.7","DOIUrl":"https://doi.org/10.33945/sami/ijashss.2019.3.7","url":null,"abstract":"The religious democracy observes a type of government, in which its spirit and management are based on human’s characteristics and realities while it is aimed at enhancing both physical and spiritual dimensions toward perfection and achieving a rational life. According to right and fact, which have been received from Divine Revelation and people might not intervene in issuance of constitution and governmental principles in religious democracy, people’s freedom and activity and other groups’ are stipulated within the law and some limits that have been interpreted by the religion so that legitimacy of this government has been verified with divine- public dimension. Given that God’ will and command is the basis for legitimacy in this system and not people’s wish so it seems unlikely that religious systems lack the competence of democracies. Thus, with respect to importance and sensitivity of the subject of legitimacy in religious democracy and its pivotal position, it has been tried to explore into this topic by means of descriptive- analytical method and from thinkers’ views in religious democracy.","PeriodicalId":123711,"journal":{"name":"International Journal of Advanced Studies in Humanities and Social Science","volume":"11 23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116828554","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}