CONFERENCE ON NEW CREATIVE IDEAS MANAGEMENT, ACCOUNTING LEGAL AND SOCIAL STUDIES | Year:2018 | دوره:1 |Papers Count:13

THE COST OF ANY ORGANIZATION, FOR THE SAKE OF EFFECTIVENESS AND EFFICIENCY, REQUIRES BUDGET CONTROLS.SINCE FINANCIAL CONTROL AND MONITORING ARE THE MAIN FUNCTIONS OF FINANCIAL MANAGEMENT, THE LACK OF ATTENTION TO IT WILL RESULT IN THE LOSS OF RESOURCES AND THE LOSS OF CAPITAL AND WILL LEAD TO A MALFUNCTION IN THE PROPER MANAGEMENT OF FINANCE. HOWEVER, THE DEPLOYMENT OF OPERATIONAL BUDGETING WILL BE AN EFFECTIVE CONTRIBUTION TO THE PROPER USE OF FUNDING FOR THE IMPLEMENTATION OF APPROVED PROGRAMS, WHICH WILL BE CONSISTENT WITH THE SAFEGUARDING OF THE BITE. THE TOPIC OF THIS RESEARCH IS IDENTIFICATION AND MODELING INTERNAL RELATIONS HAVE BEEN OBSTACLES TO THE ESTABLISHMENT OF OPERATIONAL BUDGETING IN MASHHAD UNIVERSITY OF MEDICAL SCIENCES IN TERMS OF ITS PURPOSE AND ITS METHOD, A DESCRIPTIVE STUDY IS DESCRIPTIVE (SURVEY).THE PRELIMINARY OBSTACLES TO THE ESTABLISHMENT OF OPERATIONAL BUDGETING, BASED ON PREVIOUS STUDIES AND BASED ON THE TEAM'S OPINION, WERE 20 INDICATORS IN 6 OUT OF 35 SELECTED AND APPROVED. THIS STUDY WAS PERFORMED USING A TWO-DIMENSIONAL QUESTIONNAIRE. THE SUBJECTS INCLUDED THE HEAD OF THE UNIVERSITY, THE ASSISTANTS, THE UNIVERSITY'S FINANCIAL DIRECTOR, THE DEPUTIES, THE HEADS OF THE SUBORDINATE UNITS, AND THE FINANCIAL AUTHORITIES OF VARIOUS DEPARTMENTS OF THE MASHHAD UNIVERSITY OF MEDICAL SCIENCES. HAVING AT LEAST A BACHELOR'S DEGREE AND TEN YEARS OF PROFESSIONAL EXPERIENCE IN THE FIELD OF FINANCE. IN ORDER TO ANSWER THE RESEARCH QUESTIONS AND DETERMINE THE DEGREE OF IMPORTANCE AND MODELING THE INTERNAL RELATIONS OF THE OBSTACLES TO THE ESTABLISHMENT OF OPERATIONAL BUDGETING, USING THE MATLAB SOFTWARES, THE DECISION-MAKING TECHNIQUE OF DIMMEL WAS USED. WHICH INCLUDED THE FORMATION AND NORMALIZATION OF THE DIRECT RELATIONSHIP MATRIX, THE CALCULATION OF THE TOTAL RELATIONSHIP MATRIX, THE CALCULATION OF THE THRESHOLD VALUE, AND THE DISCOVERY OF MEANINGFUL RELATIONSHIPS BETWEEN THE FACTORS AND THE PLOT OF THE CAUSAL DIAGRAM. ALL COMPOSITE VIEWS OF THE SUBJECTS INDICATE THE HIGHEST (WORST) RATINGS FOR BARRIERS TO SUCCESSIVE CHANGES IN THE DIRECTORS OF THE SUBSIDIARIES OR LACK OF MANAGEMENT STABILITY AND THE SETTING OF LIMITS AND CEILINGS FOR THE REMUNERATION OF VARIOUS ACTIVITIES IN THE ORGANIZATION, RESPECTIVELY, WITH A RELATIVE WEIGHT OF 4.51 AND 4.49 IS. HOWEVER, THE BARRIERS OF INAPPROPRIATE USE OF FUNDS AND LACK OF PROPER ESTIMATION OF THE BUDGET IN RUNNING THE OPERATION HAD A RELATIVE WEIGHT OF 3.96 AND 3.89, RESPECTIVELY, OF THE LOWEST (BEST) RANK.

THE RESEARCH STUDY THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) ON PUBLIC TRUST IN TEHRAN MUNICIPALITY. FIRST, LITERATURES HAVE BEEN STUDIED REFERRING TO RELIABLE BOOKS AND ARTICLES. CARROL CSR MODEL AND ASPECTS STATED BY PIRANNEZHAD HAS BEEN USED FOR ASPECTS OF CSR AND ASPECTS RELATED TO PUBLIC TRUST, RESPECTIVELY. THE RESEARCH IS APPLIED APPROACH IN TERMS OF GATHERING DATA AND DESCRIPTIVE-SURVEY IN TERMS OF RESEARCH TYPE. ACCORDING TO SAMPLING METHOD, 371 CITIZENS, WHO REFERRED TO MUNICIPALITY, HAVE BEEN TESTED. SPSS AND LISREL SOFTWARE’S HAVE BEEN USED TO ANALYZE DATA. RESULTS OF STRUCTURAL EQUATION MODELING SHOWED THAT GATHERED DATA IS GOOD FITTED WITH THE CONCEPTUAL FRAMEWORK OF THE RESEARCH. RESULTS SHOWED THAT CSR (0.93 PATH COEFFICIENT; T=15.22) HAS POSITIVE AND SIGNIFICANT EFFECT ON PUBLIC TRUST. MOREOVER, GIVEN THAT EXISTING THE POSITIVE SIGNIFICANT EFFECT OF CSR ASPECTS ON PUBLIC TRUST, ETHICAL AND PHILANTHROPIC ASPECTS HAVE HIGHER IMPACT ON PUBLIC TRUST.

THE PRESENT STUDY WAS CONDUCTED WITH THE AIM OF COMPARATIVE STUDY OF THE TWO INTERNATIONAL COURTS OF JUSTICE AND THE INTERNATIONAL CRIMINAL COURT AND THEIR POSITION IN THE INTERNATIONAL SYSTEM. THE RESEARCH METHOD IS OF THEORETICAL AND DESCRIPTIVE-ANALYTICAL TYPE. THE COMPILATION OF MATERIALS BASED ON LIBRARY STUDIES RESULTED IN THE FOLLOWING RESULT: COURTS AND TRIALS IN THE INTERNATIONAL ARENA NOT ONLY ARE AT THE STAGE OF CREATION, BUT AT THE STAGE OF FORMATION, ARE OWED ENTIRELY TO THE INTEREST OF THE STATE, SO THAT GOVERNMENTS AND RULERS DO NOT CONSENT TO THE POSSIBILITY JURISDICTION AND JURISDICTION. OF COURSE, THE DEVELOPMENT OF INTERNATIONAL ORGANIZATIONS AND, ABOVE ALL, THE UNITED NATIONS AND THE RESTRICTION OF THE COUNTRY BY INTERNATIONAL ORGANIZATIONS AND THE ACCEPTANCE OF MEMBERSHIP RESTRICTIONS, ALL REPRESENT THE POSSIBILITY OF ESTABLISHING SUCH AN INTERNATIONAL ORGANIZATION DESPITE THE RELUCTANCE OF THE COUNTRIES. WITH THIS IN MIND, THE INTERNATIONAL COURT OF JUSTICE, KNOWN AS THE INTERNATIONAL COURT OF JUSTICE, IS THE MAIN JUDICIAL BODY OF THE UNITED NATIONS, HEADQUARTERED AT THE PEACE PALACE IN THE HAGUE, NETHERLANDS. REFERRING TO LEGAL DISPUTES BETWEEN COUNTRIES IS REFERRED TO THE COURT, AS WELL AS PROVIDING ADVISORY OPINIONS IN RESPONSE TO LEGAL QUESTIONS OF INTERNATIONAL ORGANIZATIONS, SPECIALIZED AGENCIES OF THE UNITED NATIONS AND THE GENERAL ASSEMBLY OF THE UNITED NATIONS ARE THE MAIN DUTIES OF THE COURT. THE INTERNATIONAL CRIMINAL COURT, THE FIRST PERMANENT INTERNATIONAL TRIBUNAL TO INVESTIGATE GENOCIDAL CRIMES, CRIMES AGAINST HUMANITY, WAR CRIMES AND RAPE (THE STATUTE OF THE TRIBUNAL HAS PROVIDED FOR THREE PRIMARY OFFENSES, BUT HAS NOT AGREED ON TERRITORIAL AGGRESSION), WHICH IS BASED IN THE HAGUE, NETHERLANDS.

THE ACCEPTANCE OF THE RULE OF OPPORTUNITY AS A COMPENSABLE LOSS IN THE LAW OF THE WEST IS THAT THE OPPORTUNITY IS NOT THE SAME OR NOT AT THE SAME TIME AS THE CHANCE TO BENEFIT OR THE OPPORTUNITY TO AVOID HARM. IN THE COMMON LAW SYSTEM, THE JUDICIAL PROCESS OF SHARING THE OPPORTUNITY OF GAINING, SOME OF WHICH HAS BEEN CALLED THE TRADITIONAL NOTION OF DISCOURSE, IS MUCH EARLIER AND LESS RESISTANT TO THE POSSIBILITY OF AVOIDING HARM, SOME OF WHICH HAVE BEEN CALLED THE NEW CONCEPT OF OPPORTUNISM, AS A SUBJECT RELATED TO THE CALCULATION OF LOSSES AND WITH THE ASSUMPTION OF ACCEPTANCE IS ACCEPTED.PROPOSALS HAVE BEEN GIVEN IN THE LAW ON COPYRIGHT AND IN LAW TO JUSTIFY THE NEED TO COMPENSATE FOR THE LOSS OF OPPORTUNITY. PROPOSALS HAVE BEEN MADE; SOME OF THESE ARGUMENTS ARE BASED ON EXISTING LEGAL INSTITUTIONS, WHICH MEANS THAT THE OPPORTUNITY OF OPPORTUNITY IS ONE OF THOSE INSTITUTIONS; SOME CRITICISM AND DEFLECTION-BASED ARGUMENTS ARE A COMMON CRITERION FOR PROVING OBJECTIVITY, AND SOME SUGGESTED BASICS ARE NOT INCLUDED IN EITHER OF THESE TWO GROUPS, AND WE CALL THEM THEORETICAL THEORIES.

THE PURPOSE OF THIS ARTICLE WAS TO ANALYZE THE ROLE OF GOOD GOVERNANCE IN THE IMPLEMENTATION OF DEMOCRACY. DEMOCRACY FROM JOHN DEWEY'S PERSPECTIVE AND GOOD GOVERNANCE WAS EVALUATED BASED ON THE KAUFMAN MODEL. DEMOCRACY IS AMONG THE MOST IMPORTANT THIRD-MILLENNIUM DISCUSSIONS IN THE FIELD OF MANAGEMENT AND POLITICAL SCIENCE STUDIES. ITS IMPORTANCE IN THE CURRENT SITUATION IS GREATER THAN IN PREVIOUS PERIODS, BECAUSE THE DEGREE OF DEMOCRATIC EXISTENCE AS ONE OF THE INDICATORS OF THE DEVELOPMENT OF INSTITUTIONS AND POLICIES OF THE COUNTRY AND DETERMINING THE QUALITY OF GOVERNANCE AMONG COUNTRIES.THIS RESEARCH IS DESCRIPTIVE BECAUSE IT DESCRIBES REALITY AS IT IS. FOR DATA COLLECTION, A SECONDARY ANALYSIS OF THE DATA AND THE ANALYSIS OF THE DATA BASE AND ANALYZING THE CONTENTS OF THE ARTICLES AND RELATED SUBJECT THESES WERE USED. THE FINDINGS OF THE PRESENT STUDY, USING A SECONDARY ANALYSIS OF THE DATA, INDICATE THAT THE PRINCIPLE OF SEPARATION OF POWERS IS A COMMON AREA OF GOOD GOVERNANCE AND DEMOCRACY, AND DEMOCRACY, A PREREQUISITE FOR DEMOCRACY, HAS LED TO GOOD GOVERNANCE TOWARDS PARTICIPATORY DEMOCRACY.THE RESULTS OF THE ANALYSIS OF OTHER STUDIES HAVE SHOWN THAT DEMOCRACY IS AT THE HEART OF GOOD GOVERNANCE, AND THERE ARE MANY COMMON GROUND BETWEEN MANY DIMENSIONS AND COMPONENTS OF GOOD GOVERNANCE AND DEMOCRACY. WITHOUT DEMOCRACY IN A COUNTRY LIKE NORTH KOREA, THE IMPLEMENTATION OF GOOD GOVERNANCE DOES NOT MATTER AND THE MAXIMUM PARTICIPATION OF THE PEOPLE, THE MOVEMENT TOWARDS POLITICAL STABILITY, THE RULE OF LAW, WHICH IS A LEGITIMATION OF DEMOCRACY, WHICH, OF COURSE, IS WORTH NOTING ACCORDING TO THE TYPE OF RULING SYSTEM (PARLIAMENTARY, PRESIDENCY, SINGLE-PARTY, MONASTICISM) POLITICAL STABILITY IS CHANGING.

IN THIS RESEARCH, THE IMPACT OF PRODUCT MARKET COMPETITION HAS BEEN INVESTIGATED ON THE RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND THE PERFORMANCE OF COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGE. THE PERFORMANCE HAS ALSO BEEN USED WITH THE CRITERION OF MARKET VALUE TO THE BOOK VALUE OF ASSET AS THE PERFORMANCE EVALUATION INDEX. THE STATISTICAL POPULATION OF THIS STUDY WAS THE COMPANIES LISTED IN THE TEHRAN STOCK EXCHANGE FOR THE TIME PERIOD OF 2008 TO 2014. THE MULTIVARIATE REGRESSION WITH VIRTUAL VARIABLE HAS BEEN USED IN ORDER TO TEST THE HYPOTHESES. THE RESULTS INDICATE THAT MANAGERIAL OWNERSHIP IN A STRONG COMPETITIVE ENVIRONMENT HAS A SIGNIFICANT EFFECT ON PERFORMANCE. WHILE INSTITUTIONAL OWNERSHIP HAS A SIGNIFICANT EFFECT ON PERFORMANCE UNDER WEAK COMPETITIVE CONDITIONS.

SERVICE QUALITY AND CUSTOMER SATISFACTION ARE VERY IMPORTANT ISSUES IN MARKETING AND SERVICE MANAGEMENT. MANY STUDIES HAVE BEEN CONDUCTED ON THESE TWO CONCEPTS, THEIR MEASUREMENT, AND THE RELATIONSHIP BETWEEN THEM. ALTHOUGH MOST SCHOLARS HAVE EMPHASIZED THE IMPORTANCE OF THESE TWO ISSUES AND THEIR INTERRELATIONSHIP, THERE IS NO CONSENSUS AMONG THE STUDIES ON WHICH OF THESE TWO CONCEPTS PRECEDES THE OTHER. THERE ARE THREE PERSPECTIVES IN THIS REGARD; SOME BELIEVE IT IS SATISFACTION THAT LEADS TO SERVICE QUALITY; THE SECOND PERSPECTIVE IN THIS REGARD BELONGS TO RESEARCHERS WHO BELIEVE THAT SERVICE QUALITY LEADS TO SATISFACTION, AND THE THIRD PERSPECTIVE BELIEVES IN AN CONTINGENCY APPROACH, THAT IS, NEITHER OF THESE TWO CONCEPTS PRECEDES THE OTHER, AND THE CAUSAL RELATIONSHIP BETWEEN THESE TWO CONCEPTS IS DETERMINED BY FACTORS SUCH AS THE PHYSICAL ENVIRONMENT, THE SERVICE DELIVERY CONTEXT, AND SO ON. IN THE PRESENT STUDY, STUDIES ON THE CAUSAL RELATIONSHIP BETWEEN SATISFACTION AND SERVICE QUALITY IS DETERMINED WITH REGARD TO FACTORS SUCH AS THE PHYSICAL ENVIRONMENT AND THE SERVICE PRESENTATION BACKGROUNDS. THE RESULTS OF THIS RESEARCH SHOW THAT ALTHOUGH THERE IS NO THEORETICAL AGREEMENT AMONG THE RESEARCHES ON THE CAUSAL RELATIONSHIP BETWEEN THESE TWO CONCEPTS, MOST OF THE PREVIOUSLY CONDUCTED STUDIES IN THIS AREA SUPPORT THE VIEW THAT SERVICE QUALITY PRECEDES CUSTOMER SATISFACTION. IN FACT, MOST STUDIES HAVE SHOWN THAT IT IS SERVICE QUALITY THAT LEADS TO SATISFACTION.

THE PURPOSE OF THIS RESEARCH IS INVESTIGATION THE IMPACT OF TAX AGGRESSIVENESS ON ACCRUALS QUALITY. ACCRUALS QUALITY IS MEASURED BASED ON THE INVERSE CRITERIA OF ABSOLUTE DISCRETIONARY ACCRUALS EXTRACTED FROM THE MODEL PRESENTED BY DECHOW ET AL (1995). ALSO, TAX AGGRESSIVENESS IS ASSESSED BASED ON THE PATTERN PROPOSED BY BALAKRISHNAN ET AL (2014). THE RESEARCH OBSERVATIONS INCLUDED 202 FIRMS LISTED IN TEHRAN SECURITIES & EXCHANGE OVER THE PERIOD 2011 TO 2016. THE RESEARCH HYPOTHESIS ANALYZE BASED ON MULTIVARIATE REGRESSION MODEL USING PANEL DATA AND FIXED EFFECT METHOD. RESEARCH FINDINGS INDICATED THAT TAX AGGRESSIVENESS HAS SIGNIFICANT AND NEGATIVE IMPACT ON ACCRUALS QUALITY. OTHER RESULTS SHOWED THAT FIRM SIZE, LEVERAGE, AGE, GROWTH, LOSS, SALES VOLATILITY AND INSTITUTIONAL OWNERSHIP ARE THE EFFCTING FACTORS ON ACCRUALS QUALITY SIGNIFICANTLY; BUT ACCRUALS QUALITY IS NOT A SIGNIFICANT FUNCTION OF AUDITOR SIZE.

THE PRESENT STUDY IS CONDUCTED AIMED TO INVESTIGATE THE RELATIONSHIP BETWEEN ORGANIZATIONAL FORGETTING AND ORGANIZATIONAL AGILITY IN ISLAMIC AZAD UNIVERSITY OF DAMAVAND. THE RESEARCH METHOD IS DESCRIPTIVE CORRELATION AND STATISTICAL POPULATION INCLUDES EMPLOYEES AND MANAGERS OF ISLAMIC AZAD UNIVERSITY OF DAMAVAND TO THE NUMBER OF 200 INDIVIDUALS. SIMPLE RANDOM SAMPLING IS USED AND THE SAMPLE SIZE IS SELECTED 147 INDIVIDUALS ACCORDING TO JERSEY MORGAN TABLE. IN THIS STUDY, TWO QUESTIONNAIRES OF INTENTIONAL ORGANIZATIONAL FORGETTING AND QUESTIONNAIRE OF HOSSEINI ORGANIZATIONAL AGILITY ARE USED. TO ASSESS THE VALIDITY OF THE QUESTIONNAIRES, THE VALIDITY OF JUDGMENT WAS USED THAT WAS CONFIRMED BY EXPERTS AND SUPERVISORS. THE COEFFICIENT OF RELIABILITY FOR THE QUESTIONNAIRES OF ORGANIZATIONAL FORGETTING AND ORGANIZATIONAL AGILITY QUESTIONNAIRE CONTAINING 15 QUESTIONS FOR ORGANIZATIONAL FORGETTING AND 36 QUESTIONS FOR ORGANIZATIONAL AGILITY, RESPECTIVELY, EQUAL TO 0.826 AND 0.87 WAS CALCULATED. WITH REGARD TO THIS THAT AT LEAST RELIABILITY COEFFICIENT FOR RESEARCH QUESTIONNAIRES IS 0.70, IT IS NOTED THAT CRONBACH'S ALPHA COEFFICIENT OBTAINED IS HIGHER THAN THIS AMOUNT. TO ANALYZE THE DATA, DESCRIPTIVE AND INFERENTIAL STATISTICS WERE USED. THE RESULTS OF CORRELATION OF SPEARMAN COEFFICIENT TEST SHOWED THERE IS A POSITIVE AND SIGNIFICANT RELATIONSHIP BETWEEN ORGANIZATIONAL FORGETTING AND ORGANIZATIONAL AGILITY AS WELL AS THE ORGANIZATION IN TERMS OF AGILITY IS PLACED IN AN ACCEPTABLE LEVEL. FINALLY, ACCORDING TO THE RESULTS OF RESEARCH, SOME PROPOSALS WERE PRESENTED.

THE PURPOSE OF THIS RESEARCH IS TO INVESTIGATE THE IMPACT OF MARKETING MIX AND CUSTOMER RELATIONSHIP MANAGEMENT ON BRAND EQUITY DIMENSIONS. THIS IS AN APPLIED RESEARCH IN TERMS OF PURPOSE AND A DESCRIPTIVE-SURVEY RESEARCH IN TERMS OF METHOD. THE STATISTICAL POPULATION OF THIS STUDY WAS SELECTED AMONG THE CONSUMERS OF THE TWO PHARMACEUTICAL AND COSMETIC INDUSTRIES, AMONG WHOM AS MANY AS 240 QUESTIONNAIRES WERE DISTRIBUTED FOR DATA COLLECTION. THE ANALYSIS OF THE OBTAINED DATA SHOWS THAT COMMUNICATION MARKETING AND CUSTOMER RELATIONSHIP MANAGEMENT PLAY AN IMPORTANT ROLE IN INCREASING BRAND EQUITY, AND CONSUMER AWARENESS OF BRAND IS ONE OF THE KEY DIMENSIONS THAT PLAYS THE SUPPORTING ROLE IN THE INTERACTION AMONG OTHER DIMENSIONS AND CREATES BRAND LOYALTY. IT SHOULD BE NOTED THAT THE RESULTS OF THIS RESEARCH CAN HELP MARKETING MANAGERS OF ORGANIZATIONS AND COMPANIES TO IMPROVE THEIR DECISION-MAKING QUALITY.

HUMAN RIGHTS ARE EVOLVING AND, OF COURSE, THERE ARE MANY SHORTCOMINGS THAT CAN BE TRACED BACK TO THE PHILOSOPHY OF HUMAN RIGHTS AND THE UNWRITTEN OBJECTIVES OF THE HUMAN RIGHTS INSTRUMENTS.ONE OF THESE PRINCIPLES ENSHRINED IN THE SPIRIT OF HUMAN RIGHTS LAW IS THE HUMAN RIGHTS PROTECTION STATUS FOR THE COMPENSATION OF PHYSICAL, SEXUAL, RATIONAL INEQUALITIES, WHICH, LIKE CHILDREN, WOMEN, THE ELDERLY AND THE DISABLED, ARE RELATED TO THE INTRINSIC QUALITIES OF MAN, AS WELL AS A SUPPORTIVE ROLE IN THE SITUATIONS THAT THE ENVIRONMENT HUMAN BEINGS IMPOSE SUCH AS REFUGEES, INTERNALLY DISPLACED PERSONS, INDIGENOUS PEOPLE, MINORITIES AND PRISONERS.... THE PRINCIPLE OF PLACING THIS HUMAN RIGHT CAN BE THE BASIS FOR PROPOSING MANY ISSUES IN SUPPORT OF HUMAN RIGHTS UNDER THE UMBRELLA OF HUMAN RIGHTS.

THE INTERNET ENVIRONMENT IS ONE OF THE MOST MODERN TOOLS FOR CONCLUDING CONTRACTS IN THE TRADING BUSINESS.THE NATURE OF ELECTRONIC CONTRACTS IN RELATION TO CREDIT, ITS FORM AND ITS HARMONIZATION WITH THE GENERAL RULES AND REGULATIONS OF CIVIL LAW CONTRACTS, IS ONE OF THE NEW ISSUES IN WHICH THE STUDY OF THE RELATIONSHIPS AND LEGAL EFFECTS ARISING FROM IT DEPENDS ON THE STRUCTURE OF THE ELECTRONIC ENVIRONMENT AND THE CONCEPTS OF COMMUNICATION TECHNOLOGY. EACH ELECTRONIC CONTRACT IS IN THREE STAGES: CONCLUDING, INTERPRETING AND EXECUTING. THE CONCLUSION OF AN ELECTRONIC CONTRACT IS THE SPECIAL CHARACTERISTICS OF THE CONTRACTS, THE EFFECT OF THE ELECTRONIC ATTRIBUTE ON ITS FORMULATION, AS WELL AS THE ASPECT OF THE COMPATIBILITY OF THE GENERAL RULES AND REGULATIONS OF ELECTRONIC CONTRACTS IN THIS ARTICLE. AN ELECTRONIC CONTRACT DOES NOT FUNDAMENTALLY HAVE A DIFFERENT NATURE FROM TRADITIONAL CONTRACTS. HOWEVER, THE STRUCTURE OF THE ELECTRONIC ENVIRONMENT HAS GIVEN NEW FEATURES AND CONCEPTS TO THIS TYPE OF CONTRACT. THE STRUCTURE OF THE STRUCTURE AND THE TECHNICAL CHARACTERISTICS OF THE ELECTRONIC ENVIRONMENT HAVE BROUGHT ABOUT A GREAT DEAL OF DEVELOPMENT IN THE VARIOUS ASPECTS OF CONTRACT LAW AND HAVE AFFECTED THE FORMATION OF BUSINESS CONTRACTS. BY REVIEWING SOME OF THE INDICATORS, SUCH AS: ELECTRONIC CONTRACT TYPES, VIRTUAL CONTRACT FEATURES, AND PRINCIPLES GOVERNING IT, THE PAPER SEEKS TO EXPLAIN THE NATURE OF ELECTRONIC COMMERCIAL CONTRACTS BASED ON LEGAL DOCUMENTS, E-COMMERCE LAW, AND LEGAL STUDIES IN IRAN.

THE PURPOSE OF THIS STUDY IS TO INVESTIGATE THE EFFECT OF THINK TANK ON THE FORMATION OF “TABLET BANK” PLAN IN REFAH KARGARAN BANK. THE STATISTICS SHOW THAT MOST OF AMERICAN BANKING USERS USE TABLET BANK. FORRESTER MOST CUSTOMERS WILL USE TABLET BANK INSTEAD OF MOBILE BANK FOR EASE AND 2016 INSTITUTE PREDICTS THAT BY, THE GROWTH OF TABLET BANK IS ESTIMATED AT TWICE 2018 EXPANDED FACILITIES FOR THEIR BANKING OPERATIONS AND BY THE MOBILE BANK. THEREFORE, WITH THESE GROWING CHANGES, MANAGERS AND CHIEF EXECUTIVES OF BANKS CANNOT KEEP PACE WITH THESE CHANGES ALONE. IN THIS REGARD, THE PURPOSE OF THIS STUDY IS TO INVESTIGATE THE EFFECT OF THINK TANK ON THE FORMATION OF “TABLET BANK” PLAN IN REFAH KARGARAN BANK. THE INDEPENDENT VARIABLE IS THINK TANK AND THE DEPENDENT VARIABLE IS THE FORMATION OF ONE OF THE NEW POLICIES IN REFAH KARGARAN BANK WHICH IS CALLED “TABLET BANK” PLAN. THIS STUDY IS DESCRIPTIVE-CORRELATION. THE STATISTIC POPULATION IS THE MEMBERS OF EXPERTS IN THE THINK TANK BY SIMPLE RANDOM 80 PEOPLE. THE RESEARCHER CHOSE 400 THINK TANK WHICH ARE SAMPLING. THE DATA COLLECTION TOOL IS THE RESEARCHER-MADE QUESTIONNAIRE AND THE INTERVIEWS WITH MANAGERS AND PRE-TEST35MEMBERS OF THE THINK TANK AS WELL AS A SNOWBALL INTERVIEW METHOD. CRONBACH'S ALPHA IN THE. THE DATA ARE ANALYZED BY SPSS SOFTWARE. KOLMOGOROV-SMIRNOV TEST IS USED FOR DATA 0.871 SAMPLES IS NORMALIZATION AND BINOMIAL NON-SYMMETRIC TEST IS USED FOR THE RELATIONSHIP BETWEEN THE VARIABLES. THE ANALYSIS OF THE DATA BASED ON SHATTON’S ENTROPY TECHNIQUE RANKING INDICATED THAT PROPER WEBSITE DESIGN IS AT THE FIRST. RANK AND THE PRESENTATION OF BRANCHING FUNCTIONS HAS BEEN THE LAST IMPORTANT IN THIS PROJECT.