The Hierarchy of Effective Factors on Corporate Tax Avoidance Because of the Information asymmetry within taxpayers and governments, commonly, the taxpayers try avoid the payment of tax. The problem can be explained by Agency theory. On the other hand, governmants try to maximize receiving tax by recognizing risky taxpayers and researchers try to recognize effective factors on tax avoidance. The aim of the research is the hierarchy of effective factors on corporate tax avoidance on Tehran stock exchange. In this research, first, 37 quantity factors are recognized that affect on corporate tax avoidance in 8 dimensions by interview with academic and professional experts that can be measure by corporate reports. Then the factors and dependent variable are measured and are tested the efficacy of the dimensions by structural equation model (SEM). Finally, based on confirmed dimensions, hierarcy is done by contributed analytic hierarchy process quastionaries with same experts. Statistic population in this research involves 77 Companies listed in Tehran Stock Exchange during the period 2013-2017 that are selected by systematic delete. The interview with experts done at 2017 and questionaries contributed at 2018. Results show that the hierarchy of effective factors on corporate tax avoidance is: trading factors, corporate governance factors, auditor factors, financial reporting factors, industrial factors, public attributes, capital market factors and social factors.

Determine an appropriate structure for an organization is an important factor of success. According to Levitt model, organizational structure and culture is part of the management tool in order to achieve organizational goals. The aim of this study was to determine the relationship between organizational culture and organizational structure and its dimensions. The research sample included all technical and operational managers working in the Private insurance Companies in the city of Tehran. The data were analyzed by descriptive statistics (frequency, frequency percentage, mean and standard deviation) and analytical statistics (Pearson correlation test, confirmatory factor analysis and structural equation modeling) was performed using the software SPSS and LISREL. The results show that the formalization is low in the insurance company, and having standards, staff ratio and hierarchy of authority is below average. Among the dimensions of organizational structure, highest mean is belongs to the Specialization, that show Division of work were Medium to high in the insurance company. Result of structural equation modeling to verify the relationship between organizational culture and organizational structure. Organizational culture has a significant effect on all dimensions of organizational structure except staff ratio and Specialization. The most significant impact of organizational culture is about the professionalism (0.216) and the least significant effect is in the hierarchy of authority (0.097).

Therefore, in this study, Companies active in the field of Information technology as one of the technology Companies, have been examined for optimal absorption of manpower. In the present study, multicriteria decision-making is used. IT active Companies are studied in the current research. In order to design the proper employment model of this Companies and due to a variety of quantitative and qualitative parameters, TOPSIS multi attribute decision making (MADM) model is used for prioritization of employment alternatives. Moreover Meta synthesis method is employed to extract the effective indices in the scientific literature. Among authentic researches, finally 7 indices are selected for TOPSIS weighted measure. According to the model, 33 alternatives are investigated at a sample active company. The model is used for three types of professions: IT project manager, Information systems analyst and computer programmer. Our model is compared with the traditional methods of personnel selection. The results, shows the consistency between the model and traditional methods. At the end, cause of some contradictions is discussed.

This paper extends an Information-based model for an order market with asymmetric Information. The new assumption in this expanded model is that possibility of asymmetric influence of changes in inside and outside Information. However, other models generally assume that changes in these two types of Information have the same value, or focus only on changes in internal Information. Therefore, in the new extended model, uninformed traders face informed internal and external traders. In the new equilibrium, when the effect of external Information is larger than that of internal Information for the stock, in the optimal case uninformed traders choose a lower bid price and a higher ask price as the equality effect of these two types of Information, and in the opposite case they choose a higher bid price and a lower ask price.

Objective: The purpose of this study is to find mechanisms for adopting and implementing diversification strategies in Iranian multi-business Companies in the form of content, context and process models. The owners of multi-business Companies will be able to adopt an appropriate strategy in dealing with the future investment opportunities based on these mechanisms. They can also properly manage the organization and reduce the risk of value degradation through recognizing and examining various causal, underlying, and intervening conditions of this strategy. Therefore, the main question is that “ what is the nature of the diversification strategy mechanisms in Iranian multi-business Companies” . Methodology: This research is an exploratory research in terms of purpose and has been conducted based on descriptive and survey appraoch. The data were collected through a qualitative method and in-depth interviews with senior managers. They were then analyzed using the systematic grounded theory method. The statistical population includes the managers and senior experts in the field of strategy in Iranian multi-business Companies who participated in the diversification process and decisions in their organizations. Theoretical saturation was obtained uisng integrated purposeful and snowball sampling after 25 in-depth interviews. In this study, the interviews were conducted with the managers from Golrang Industrial Group, Golestan Industrial Group, Kourosh Investment Group, Ariana Industrial Group, Padideh Paydar Holding, Middle East Investment Group, and Rahmani Industrial Group. The data were collected from March 2017 to March 2019. Findings: The results of the data analysis indicates that the causal conditions of individual incentive (the concepts such as seeking power, maximum role-playing in the success of the company, fulfilling social responsibility-especially the first generation, as well as gaining prestige and social prestige); organizational incentive (the concepts of growth of human resource development, division and balance of power in the organization, the organizations’ intellectual assets such as brand, and the organizations’ knowledge assets); economic incentive (the concepts of limited size and growth of the existing industries, achieving development prospects, financial and cost convergences, wide range and the possibility of taking advantage of opportunities in other industries, exploiting macro-opportunities and the transformation of political-economic threats into opportunities, political-economic constraints for the initial business, non-outflow of liquidity, and exploitation of special opportunities); reduction of risks (the concepts of diversifying the flow of profitability, avoiding the threats and confrontations with powerful institutions, bankruptcy, covering business fluctuations, avoiding threats to the immediate environment); as well as intervening conditions can shape the degree of stability of the macro environment, the facilitating institutions, the status of supporting laws and policies, and the environment which is prone to special opportunities, business diversification in the context of maturity in the organizational life cycle, organizational resources, capabilities of the organization, senior managers’ strategic skills and thinking as well as the organizational strategic orientations. This phenomenon is implemented through option-making, option-selecting, defining entry strategy, holding, institutionalization, and systematization. It can also lead to positive consequences such as higher financial performance, reduction of risks, strength, growth and development and etc. Conclusion: Completing the value chain including front and back integrations and entering into other core value chain businesses, is regarded as a major part of the organizations’ diversification activities. The diversification is successful in immediate businesses because the company is relatively familiar with their business principles and models. The transformation of intra-company services such as business services and advertising into independent businesses due to competency and vacancy indicates endogenous growth and diversity. These factors, along with supporting other Companies and heterogeneous diversification, can form diversification strategy. For the successful implementation of the diversification strategy, it is necessary to pay comprehensive attention to the 27 important categories and the related concepts, and to use them properly with full awareness.

International relations has been witnessing of many Non – governmental players in the arena under the name of the Private Military and Security Companies (PMCs) in the recent decades. Their ever increasing growth and participation in Internal and international armed conflict have caused many problems. One of the most important of these problems is the determination of responsibility for unlawful activities of the PMSCs and ascertaining of the responsible state in this regards. The States have been divided into three groups; the state who employ the PMSCs, the state whom the PMSCs are national of it and the state which they play role in its territory. Now the problem is which state shall be responsible for unlawful activities of the PMSCs. This essay is going to ascertain due responsible for such acts based on valid International documents and regulations. Fortunately, there are two main internationally recognized documents; the Draft Articles on the Responsibility of States for Internationally Wrongful Acts ("Draft Articles") by the International Law Commission (ILC) in August 2001 and the Montreux Document which has been used by the author.

In recent years, small satellites have brought many non-governmental actors into outer space domain because of many advantages they offer in comparison with large satellites. The activities of small satellites, like any space activity, are high-risk and may cause damage. Under the existing space treaties, it is States that are held liable if the space activities of Private Companies launching small satellites cause damage. The basis is Article VI of the Outer Space Treaty. According to this article, member States have an international responsibility for activities of non-governmental entities in the outer space. The appropriate State shall guarantee compliance of activities carried out with the provisions of the Treaty, authorize and continuously supervise national space activities. By collecting library data and descriptive-analytical method, this research tries to determine the State's obligations towards the activities of Private Companies of small satellites. For this purpose, Article VI of the Outer Space Treaty and the manner of fulfilling mentioned obligations are examined in the national space Legislations of the United States, Belgium, the Netherlands, Austria, as well as the regulations of the Islamic Republic of Iran.