The Qur'an contains religious values ​​for the advancement of man to happiness. The claim is that Quranic teachings are the basis of religious values; By choosing it better, the method of proving religious beliefs can be extracted. This research tries to extract the method of proving religious beliefs with a business approach and by using artistic forms with a descriptive and analytical method and with a better selection of Quranic teachings. Based on the verses, the process was defined as the introduction to the institutionalization of religious values ​​in the businessman 1- Gaining self-knowledge (knowing the talents, capacities, existential dimensions and position of man in the universe); 2- Gaining monotheistic insight (knowing the origin and your relationship with the Creator); 3- Reciprocity is (knowing the destination and drawing the path of happiness in the universe). After the realization of these three stages, the beliefs must be proven through rational and scientific reasoning and penetrate, in this case, the acceptance of good qualities in the businessman will be facilitated.

The preferences of individuals towards risk are one of the most important economic variables and have a significant impact on economic decisions. Investment decisions, consumption, saving, purchases of insurance and future contracts are among the decisions where risk preferences play a key role. Considering the importance of risk preferences in the decision-making process, it is necessary to calculate an indicator that can show the state of risk-orientation in the whole economy. The purpose of this paper is to estimate the time series of the risk aversion parameter in Iran's economy based on quarterly data during the period of 2002-2017. For this purpose, Time-Varying parameter GARCH in mean models was used. Estimates of risk aversion in Iran's economy showed that this parameter was not constant in Iran's economy and fluctuated between 0. 81 and 7. 6 over the period under study. The results also showed that risk aversion is much lower in the boom period than the recession and has a countercyclical behavior.

Purpose: The purpose of the current research was to investigate the effect of business strategies on risk disclosure to know the drivers and factors affecting companies' risk to improve their competitive environment.Methodology: The current research is a descriptive-correlation type of research and is applied in terms of its purpose. The data of 345 companies admitted to the stock exchange has been used by systematic elimination method and multivariate regression.Result: The research findings have shown that business strategy is the determining factor for the amount of risk information disclosure in annual reports. Thus, there is a significant and positive relationship between offensive strategy and risk disclosure and a significant and negative relationship between defensive strategy and risk disclosure.Conclusion: Companies with an offensive strategy disclose more risk-related information in their reports than companies with a defensive strategy. While defensive companies disclose less risk in their annual reports.Contribution: In addition to enriching the research literature, the results of this research can be used to explain the effective factors in identifying risk disclosure in the financial reports of companies and improving the competitive environment in the capital market according to the effect of strategy.

The world is embroiled in a pandemic of a new coronavirus at the end of 2019 and early in 2020, with such a large scale that it has severely involved the political, economic, and social systems in most countries around the world. The scale of the crisis is so widespread that many experts believe that the post-corona world will be substantially different from the pre-corona world. In the face of this massive epidemic, how people perceive risk and how to risk is communicated, plays a central role in deciding and choosing people's behavior. Fighting with this emerging phenomenon requires mobilizing all the possibilities of society and helping all people in the field of empathy and altruism. In this article, we briefly review aspects of the important concept of risk perception and communication in this pervasive crisis.

The present study investigates the role of managerial ability in designing and using the risk appetite document as one of the new and developed management tools to reduce the risk of continuing the company's activities. The more capable the management is in developing and applying risk appetite documents, the more activities will be covered by the risk management process and the more parts of the company will be involved in preventing and countering the risks of business continuity. Risk appetite documents actually develop an integrated approach to the prevention of business continuity risks in all important activities of the company. The findings of past studies show that in companies where management design the level of risk appetite and use risk appetite documents in the company's activities, significantly reduces the risk of continuing the company's activities. Companies that have not designed and used the risk appetite document, have been challenged to reduce the risks of corporate business continuity. Finally, the results of this study show that the ability of management has emerged as an important indicator in reducing the risk of business continuity of companies.

One way to help you capitalize on investment opportunities and better allocate resources is to anticipate business risk. Predicting the probability of future events based on present and past information, In this way, first of all, by providing the necessary warnings, companies can be alerted to the occurrence of business failure so that they can take appropriate action accordingly. And second, investors and lenders distinguish favorable investment opportunities from unfavorable ones. And invest their resources in the right opportunities,Therefore, predicting the business risk of companies has always been one of the topics of concern for investors, creditors and the government. The purpose of this study is to design a business risk forecasting model using machine learning techniques. . The statistical population of the present study is the selected companies listed on the Tehran Stock Exchange during a period of nine years between 2007-2018. Hypothesis test results show that firm size, firm liquidity, firm profitability, firm growth opportunity, industry size, number of firms in industry have a negative effect on business risk. Meanwhile, the company's debt ratio has a positive and significant effect on business risk. The results also show that statistically, the life of the company, the decentralization of the industry has no effect on business risk. The results of model design and machine learning techniques show the efficiency of NB technique and then SVM technique compared to other machine learning techniques.

Nowadays world of business is faced with different challenges and it is affected by variety of matters such as: every day changes in technology, globalization, competitive markets and continuous changes in customer’s needs. Auditing is no exempt to this fact and in order to survive; it should comply with some survival attributes including: quality, cost and delivery time (operating effectiveness). Establishing a balance between survival attributes and creating a synergy among different angles of triangle of life is possible by true application of modern and different managerial thoughts in business (Roudposhti, 2009).In this paper, we examine the role of those strategic analysis tools typical in strategic management (i. e. PEST model, SWOT model and Porter, s five forces model) and their application in business risk analysis for the ultimate goal of increasing the quality of audit procedures, and financial reporting. Research findings indicate that good application of presented strategic analysis tools and models by auditors will result in escalated precision of risk assessment, and also effective audit procedures used to increase the quality of financial auditing.

The present study identifies business tax compliance risks using the grounded theory approach. The statistical population of the study is the elite and experts in the field of taxation who have been selected from the snowball or chain sampling method for the interview according to the purpose of the research. After receiving the opinion of 23 elites and experts in 2019, 28 cases of business tax compliance risks were identified and according to the open and central coding method, risks were classified in 4 sections: financial events registration, tax return, providing information and tax debt settlement. The prioritization of tax compliance risks using the hierarchical analysis method shows that in the non-registration of financial events section, the highest risk of compliance is use of two ledgers in recording financial events. In the risk-taking section of the statement, the most important risk is the non-submission of the statement. In the risk-taking section of taxpayers, the highest risk is failure to submit documents and ledgers on time. According to the results of this study, tax decision makers can fill the legal gaps in the sectors that have the highest risk of tax evasion and provide an executive guarantee to comply with it.