Background: Debt is one of the cases in which there are many differences in its characteristics. With the passage of time and the developments of the present age, the non-response of the characteristics of the former mortgage contract to the mortgage of property has caused some property to be able to be mortgaged. Be indebted. Ethical considerations are among the cases in which the claimant can be transferred to the mortgaged property using new financial instruments. Therefore, this research has investigated the ethical considerations in converting a document seeker into a mortgaged property using analytical-descriptive method, using the rules of civil law. Conclusion: According to the civil law, the mortgaged property must be in a certain form and the mortgage of religion and interest is void. The document seeker is given the amount of debt owed by the person to the holder as a form. Although mortgage is void in the religion of the civil law, it is currently considered a legal religion in the law of Islamic banking operations and the contract of istisna '. In fact, new financial instruments have been able to meet the legislator's goal with new solutions. With the help of moral rules such as adherence to the covenant, obedience to the intention, the principle of good faith, good morals, moral analysis of the parties, the rule of freedom of titles and forms, the moral analysis of the transaction, and the specificity of the transaction. It can be legalized with the help of new financial instruments.

Background: Debt is one of the cases in which there are many differences in its characteristics. With the passage of time and the developments of the present age, the non-response of the characteristics of the former mortgage contract to the mortgage of property has caused some property to be able to be mortgaged. Be indebted. Ethical considerations are among the cases in which the claimant can be transferred to the mortgaged property using new financial instruments. Therefore, this research has investigated the ethical considerations in converting a document seeker into a mortgaged property using analytical-descriptive method, using the rules of civil law. Conclusion: According to the civil law, the mortgaged property must be in a certain form and the mortgage of religion and interest is void. The document seeker is given the amount of debt owed by the person to the holder as a form. Although mortgage is void in the religion of the civil law, it is currently considered a legal religion in the law of Islamic banking operations and the contract of istisna '. In fact, new financial instruments have been able to meet the legislator's goal with new solutions. With the help of moral rules such as adherence to the covenant, obedience to the intention, the principle of good faith, good morals, moral analysis of the parties, the rule of freedom of titles and forms, the moral analysis of the transaction, and the specificity of the transaction. It can be legalized with the help of new financial instruments.

The main purpose of this paper is to investigate financial distress prediction models accuracy and earnings management approaches. Thus, primarily model was selected by comparing financial distress prediction models and its relation was analised through earnings management tools. In order to predict financial distress the comparison of machine learning and statistical models were considered for 312 listed companies at the Tehran Stock Exchange (TSE) during 2006 to 2015 and the result determined by comparing mean test shows that machine learning models can predict financial distress more accuracy than statistical models. Then, the relation between the best model resulted from previous section and earnings management tools was investigated by multiple linear regressions and the result shows that relation between financial distress prediction and operating cash flows earnings management was negative and significant and this relation with earnings management for manufacturing costs and accrual items was positive and significant.

Background: Improving service delivery and performance quality is one of the most important issues for governments. The aim of this study was investigating the model of measuring the activity of audit tools on improving the financial performance of hospitals. Methods: This research was a quantitative-qualitative, which was conducted based on the systematic method of Strauss & Corbin by snowball sampling technique. In order to formulate the optimal model, semi-structured interviews were conducted with experts until theoretical saturation. The information of 143 professors, hospital matrons, accountants and auditors active in the field of public and private hospitals in Tehran was used. Results: Policy making need to review the information system, optimal allocation of funding and facilities, paying attention to the importance of financial reporting in the external space and improving the standard of preparing financial reports were among the effective factors for improving performance. In the quantitative evaluation of the model, structural equation modeling and Smart PLS software were used. All significant numbers and standardized coefficients were greater than 0. 4 and the model was approved. Considering that the data fit criterion, the fit of the final model was confirmed. The main finding in the field of digitization of the organization was to improve the level of education and electronic tools based on artificial intelligence. Conclusion: Considering the sensitivity of the hospital's performance and the importance of health care and the need for a detailed audit system, paying attention to these factors will improve financial performance.

Artificial intelligence (AI), as one of the transformative technologies, has had a significant impact on the development of financial services and marketing. In the financial services sector, these tools enhance productivity and security by analyzing vast amounts of data, managing risk, preventing fraud, and offering personalized services. In marketing, AI improves customer experience and campaign effectiveness through customer behavior analysis, targeted campaign design, and process automation. Additionally, the integration of financial and marketing data via AI creates a seamless experience for customers and optimizes costs. Despite challenges such as privacy protection and implementation costs, solutions like formulating transparent data policies, training human resources, and investing in infrastructure can ensure the success of these tools. This study aims to evaluate the role of AI tools in the development of financial services. The statistical population of this research consists of all financial and marketing managers. The necessary data was collected through a questionnaire from 86 managers and staff members of financial and marketing departments in knowledge-based companies in Tehran, who were selected using non-probability, simple, and convenient sampling methods. Partial Least Squares (PLS) method and SAMART-PLS software were used to test the model. The evaluation results indicate that AI tools are capable of processing and analyzing large datasets, leading to more accurate decision-making in financial services (such as customer credit assessment) and marketing (such as customer behavior analysis). Despite challenges such as implementation costs and privacy issues, the intelligent use of these technologies can bring about a dramatic transformation in organizational performance and competitiveness.

The purpose of this article is to investigate the effect of corporate governance system monitoring tools on the financial risk of companies listed on the Tehran Stock Exchange. The statistical sample of the study included 127 companies during the period 2011 to 2018. In this study, three variables of credit risk, illiquidity risk and market risk were used as financial risk and the variables of ownership concentration, institutional ownership, board independence and board size were used as monitoring tools of the corporate governance system. Data were analyzed using unit root tests, kao and generalized method of moments using Eviews software. The results showed that institutional ownership has a significant effect on financial risks and reduces credit risk and illiquidity risk while increases market risk. The results also showed that the concentration of ownership, independency and size of the board had no significant effect on financial risks.Keywords: Credit Risk and Illiquidity Risk, Market Risk, Corporate Governance

The main goal of the given research is to conduct cross-cultural analysis of financial support mechanisms in Europe in order to develop practical recommendations, focused on SME recovery, for emerging markets, in particular Ukraine. The article examines the main effects of pandemic on economy, focusing on business disruption, in particular SME. The financial flows as a response on anti-pandemic prevention measures were analyzed all over the world through digital tools, namely BI, as well as differentiation of support measures. The general fall in the main macroeconomic indicators was indicated for European countries and the deep analysis of financial support mechanisms provided by states was conducted. Taking into account research results, it was revealed that complex policy mechanisms were developed mainly by advanced economies while emerging markets, in particular Ukraine, do not have the effective mechanisms aimed at eliminating negative effects of pandemic. So, on the basis of conducted analysis the practical recommendations for emerging markets, in particular Ukraine, were developed using relevant European experience.

Today's competitive landscape has made the business environment very challenging for public sector managers in the economy and has made the assessment of financial performance vital in the management information systems cycle. Therefore, by evaluating financial performance, it is better to achieve sustainable capability in competitive conditions. The purpose of this research is to design a model of financial performance evaluation tools based on the approach of measuring the psychological ability of financial managers in the public sector, which in this research, after analyzing the theoretical and experimental backgrounds, using the qualitative method and using the snowball sampling method, A semi-structured interview was conducted on 10 financial managers of the public sector of the economy, then the obtained information was analyzed using thematic analysis method and a paradigm model was extracted. The findings show that the financial performance evaluation model based on the approach of measuring the psychological capability of financial managers in the general sector of the economy includes themes (causal conditions: empowerment, behavioral characteristics, management style; background conditions: performance evaluation, evaluation, evaluation quality Mediating conditions: functional activity, organizational activity, organizational environment and finally the outcome: assessment of managers' ability, efficiency) that can affect the organization's performance.

The subject of this article is to examine the position of banks' helplessness warning model to neutralize or reduce the effects of financial and economic sanctions against Iran. Accordingly, the main question of the research is how the position of the timely warning model of banks' helplessness can reduce the effects of sanctions? The main hypothesis of the article is that the use of secret warning pattern indicators, CAMELS indicators and appropriate monitoring methods can reduce the effects of financial and banking sanctions. The results show that the banking system with the help of annual calculation of these indicators can predict financial distress and bankruptcy before it occurs and take the necessary measures to review the control of their collection and prevent bankruptcy. The real method of this article is descriptive-analytical.