INTERNATIONAL AND NATIONAL CONFERENCE ON MANAGEMENT STUDIES, ACCOUNTING AND LAW | Year:2021 | دوره:5 |Papers Count:5

The purpose of this study was to analyze the content of non-financial disclosure in manufacturing companies. The spatial scope of this research was the production companies listed on the Tehran Stock Exchange and the time domain was between 2015 and 2019. The present research is in the field of applied research. If the classification of the types of research by nature and method is considered, the present research is of descriptive nature in terms of nature and in terms of method it is considered a cause of disadvantage. In this study, library method was used to collect data and information. In the data section of the research, data were collected through sample companies by referring to financial statements, explanatory notes and stock exchange monthly. Based on systematic elimination method, 107 companies were selected as statistical sample. Descriptive and inferential statistics were used to describe and summarize the collected data. In order to analyze the data, pre-tests of variance homogeneity, F-Limer test, Hausman test and then multivariate regression test were used to confirm and reject the research hypotheses (Eviews software). The results showed that profitability affects the non-financial disclosure of companies. Social performance affects the non-financial disclosure of companies.

Management is a kind of process to make work and they have lots of invest in cash and in the program of human and organization and the technology and follow and the control for the earn of propose in order to base of education and value them that it will be acceptable. the managers in one of business, decide in leader and they have most important rule and all the time the invest in some of the issue that the most of them are very affective and the result of the corporation can be have lots of benefit and we have some of the risk in this issue and for example some of the time we have bad news in period of the time and at least this bad news can be affective that can be spread in market and stock price crash risk can be effective in price of the goods. Attention to this passage I this research we search about the issue that the level of the manager ability and investment efficiency and the risk of the decrease of price and the connection between financial reporting quality and stock price crash risk and in this passage we attention to the 90 companies of in Tehran Stock Exchange that it be in 1390 until 1394 and they attention to the regression and the cleverity of people that have connection by the quality and investment in the cash report and eventually in this research we try to check ability of the managers and the connection it by the quality.

Shipping by doubt has formed a major part of trade over the centuries, and it can be boldly said that trade by sea is several thousand years old. This description has a special effect, the necessity of the existence and survival of modern ships with special facilities. Of course, building a ship and also rescuing it from emergencies and the possibility of continuing the voyage in critical situations in many cases does not seem possible except by obtaining large loans from large financial institutions. On the other hand, such institutions and banks to obtain Ensuring the repayment of loans granted along with their fees requires reliable collateral, most of which will be the ship in question or, in exceptional cases, cargo and freight, which is referred to as a mortgage. The purpose of this article is to investigate the mortgage of sea vessels in notaries, the research method is descriptive-analytical. Maritime mortgage, like civil mortgage, is summarized in creating collateral for the mortgagor in relation to the mortgaged property, but based on the specific requirements of the maritime transport industry and with regard to maritime custom, different provisions regarding the general rules of civil mortgage in this area are considered. The most important of them are: no need to collect the mortgaged property, the obligation to officially register the mortgage documents, the acceptance of the mortgage credit of freight (which is inherently an example of mortgage debt) and also the possibility of concluding a mortgage by someone other than the owner (Ship Commander).

Given that approximately 46% of the world's refugee and asylum seeker population are children, the situation of homelessness results in the loss of government support as well as the lack or non-availability of other means of protection for this group of people. In the host country, it has exposed them to the most serious human rights violations. However, all legal instruments have been enacted to protect children (refugees), which does not address the problems caused by the lack of a suitable educational environment. In any case, the developments and developments that have taken place in recent years in the field of children's human rights provide a basis for paying more attention to the issues and problems of refugee and asylum-seeking children, and specific aspects of this group's asylum are also discussed. In this study, the existing challenges for accepting asylum for children in different countries based on the system of international law on religions and the passage of time and the laws of international human rights are addressed. Finally, the rights of refugees are slow to respond to the rapid and profound changes in the world, and if they have, they have been more in regional covenants, declarations and conventions. On the other hand, the issue of asylum is so widespread that existing regional efforts have failed to address it and require public attention and international solidarity.

Purity is an institution whose effect is the elimination of mutual debts of two people against each other. The origin of purity all over the world is wisdom, and for this reason, many of the effects and conditions of purity are the same all over the world. Purity is one of the causes of falling obligation which has three types of coercion, contractual and judicial. Some have added a fourth type called rhetorical purity. One of these types, because it is declared by the court, is called "judicial purity", which is enshrined in Article 18 and Note 142 of the ICCPR. But despite its legal status, there are many differences among jurists about how to exercise judicial purity. Some consider it to be absolutely pure and do not consider its design to be necessary to file a petition. However, in which case the lawsuit should be filed, no specific criteria have been set for it. It seems that in view of the clarification of the mentioned articles, the claim of purity is in no way necessary to file a lawsuit; Because the claim of purity in any case is accompanied by a kind of compound confession that causes a revolution in litigation. Therefore, its plan does not require a lawsuit and filing a lawsuit, and it is achieved only by defense, and the court is obliged to hear it.