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  1. 19121

    Modeling the quality of tax audit based on the acceptance of legal taxpayers in business by Mohsen Hajibabaei, Sina Kheradyar, Mojtaba Malekichoobari

    Published 2024-12-01
    “…Legal taxpayers Legal taxpayers refer to legal entities that pay VAT for the products and services they purchase. These persons may be producers, suppliers, retailers or other legal entities involved in the process of production and distribution of products and services (Rostami, 2008). …”
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  2. 19122

    Designing a model to improve the behavior of Iranian handicrafts e-commerce customers by increasing customer trust by mohsen seidi, Fataneh Alizadeh Meshkani, Ahmad Sardari, Abdullah Naami

    Published 2024-09-01
    “…Trust is defined as the trust of one party (trustee) to another person (trusted or trusted third party) (Yeon et al, 2019). …”
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  3. 19123

    Explaining the model of value creation of tax income and gross domestic product based on tax system reforms by Bahram Ramazani, Mojtaba Malekichoobari, Sina Kheradyar

    Published 2024-09-01
    “…Tax information related to any person or entity should be made available to the public. …”
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    Article
  4. 19124

    Educational effectiveness of cognitive and metacognitive strategies on educational self-destructive behaviors and negative self-evaluation thinking in Arabic lessons by Ali Nourihamid Altome, Mohammad hassani, Masoumeh Talebi

    Published 2024-09-01
    “…Self-destructive behavior indicates a situation in which, although a person is trying to achieve a goal, he chooses ways that are associated with many unfortunate events and prevent him to reach the goal or make it difficult (Ajdarbin et al., 2023). …”
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  5. 19125

    Designing a Future Study Model: Examining Bank Employees’ Attitudes Towards Job Security in the Era of Blockchain Technology (Horizon 2031) by Saeid Ghazi Nezhad, Hasan Darvish, Mohammad Mahmoudi Meymand

    Published 2024-12-01
    “…Rapid evolution and introduction of new concepts within blockchain technology make it challenging to discern its specific features and characteristics (Carson et al., 2018).In tandem with digitization of banking services and growth of electronic and digital banking, financial institutions are grappling with excess human resources and seeking ways to reduce financial costs. …”
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  6. 19126

    Presenting the fintech market development model with an emphasis on existing challenges and strategies by Seyed Mani Sadraee, Farideh Haghshenaskashani, Mehdi Karimizand

    Published 2024-06-01
    “…In creating consumer awareness, community participation can be in the form of in-person or online campaigns (for example through social media). …”
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  7. 19127

    Improving the experience of health services for trans and gender-diverse young people and their families: an exploratory qualitative study by Melissa Stepney, Samantha Martin, Magdalena Mikulak, Sara Ryan, Jay Stewart, Richard Ma, Adam Barnett

    Published 2025-02-01
    “…This created large amounts of preparation, emotional energy and investment for a young person before going to a consultation. While we identified pockets of good care with some notable examples, medical professionals sometimes assumed too much about trans young people and knew too little. …”
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  8. 19128

    體驗教育對建構大學生心理資本之研究 Effect of Experiential Education on College Students’ Psychological Capital Development by 陳淑媛 Shu-Yuan Chen, 許于仁 Yu-Ren Hsu

    Published 2024-12-01
    “…Reflective discussions help learners integrate experiences and increase resilience. Incorporating personal or group reflections aids in enhancing experiential learning…”
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    Article
  9. 19129

    Presenting a model for the establishment and maintenance of expert human resources in the government organizations of Sistan and Baluchestan province by Majid Reza Dahmardeh, Vahid pourshahabi, Amin Reza Kamalian, Habibollah Salaerzehi

    Published 2024-11-01
    “…In many businesses, employee retention has become a major concern. The longer a person stays in the organization, the more skills he acquires; so ideally, employees should stay for a long time so that the organization achieves consistent success (Chawla. 2021). …”
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  10. 19130

    IGJR 1/2020: Housing crisis: How can we improve the situation for young people? by IF and FRFG

    Published 2018-12-01
    “…An EU comparison shows that the percentage of households managed by a person aged 18–29 who spends 40% or more of their disposable income on housing costs ranges from 1.3% (in Malta) to 45.4% (in Greece) (Leach et al. 2016). …”
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  11. 19131

    IGJR 1/2020: Housing crisis: How can we improve the situation for young people? by IF and FRFG

    Published 2019-07-01
    “…An EU comparison shows that the percentage of households managed by a person aged 18–29 who spends 40% or more of their disposable income on housing costs ranges from 1.3% (in Malta) to 45.4% (in Greece) (Leach et al. 2016). …”
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  12. 19132

    Study on Innovative Practices to Promote Girls’ Retention and Transition to Secondary and Higher Learning Institutions in Sub-Saharan Africa. by Ayiga, Natal, Adyanga, Francis Akena, Akello, Jacqueline

    Published 2024
    “…Support for teenage mothers to reenter and remain at school: Government and other education stakeholders' support in providing conditional cash transfers for teenage mothers to meet school and personal needs and childcare has promise for the reentry and retention of teenage mothers in school. g. …”
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    Technical Report
  13. 19133

    Sport participation as an educational tool and a means of promoting physical, mental, and social well-being by Francesco Sgrò

    Published 2024-12-01
    “…This includes, for example, promoting sport education that emphasizes fun and inclusion within youth sports as positive factors for personal growth. Therefore, learning environments and educational programs should be developed to align the psychological and social dynamics of adolescents participating in sports competitions with trajectories of growth and development. …”
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  14. 19134

    Development of the destination branding model based on tourism industry nostalgia by parinaz masoumi, vahidreza mirabi, jalal HaghighatMonfared, Ahmad Vedadi

    Published 2025-03-01
    “…Nostalgia is known as an internal motivation that makes a person look for a way to need to relive past experiences whose memories cause pleasurable thoughts and feelings (Jacobsen, 2023). …”
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  15. 19135

    Révision de l’espèce Homo erectus (Dubois, 1893) by Valéry Zeitoun

    Published 2000-06-01
    “…Distinctions are able for only 345 parameters.Morphological characters sum 123, collected according to anthropological literature and personal observations. The anatomical analysis of the specimens leads to consider unequal number of criteria for each bone of the skull (182 criteria for the frontal bone, 25 morphological data and 157 metrical data; 67 for the parietal bone, 16 and 51; 159 for the temporal bone, 62 and 97; 60 for the occipital bone, 20 and 40). …”
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  16. 19136

    The effect of intellectual capital and strategic leadership on organizational citizenship behavior with the moderating role of employees' professional ethics by seyed reza mousavifard

    Published 2024-05-01
    “…Researchers found that many factors influence organizational citizenship behavior; factors such as commitment, satisfaction, organizational justice, leadership style, personality traits, job characteristics and organizational characteristics (MohammadKhani et al, 2013). …”
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  17. 19137

    COVID-19 – if the cure is worse than the disease. The Italian chaos by Giuseppe FERRARI

    Published 2020-03-01
    “…Put to death millions of people to eliminate COVID-19 does not seem to be a sensible choice but this is exactly what Italy is about to do. Each person is driven by the willingness to satisfy primary needs, and these needs are what brought people to gather together to form a community and, over time, more complex societies. …”
    Article
  18. 19138

    Contextual Vulnerability Should Guide Fair Subject Selection in Xenotransplantation Clinical Trials by Gianna Strand

    Published 2023-03-01
    “…[ix]  This case suggests that a person denied access to a transplant waitlist due to subjective compliance criteria is an appropriate research subject. …”
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  19. 19139

    Selected Abstracts of the 20th International Workshop on Neonatology and Pediatrics; Cagliari (Italy); October 23-26, 2024 by --- Various Authors

    Published 2025-01-01
    “…FETAL AND NEONATAL ARRYTHMIAS: PERSONAL EXPERIENCE WITH 167 CASES • M.R. Scanu, A. …”
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  20. 19140

    Should the Food and Drug Administration Limit Placebo-Controlled Trials? by Max Goodman, Connor Pedersen

    Published 2022-07-01
    “…The International Ethical Guidelines for Biomedical Research Involving Human Subjects permits PCTs if the consequences are negligible, when methodologically advantageous, and when responses have been historically erratic.[8] The Council for International Organization of Medical Science’s guidelines for biomedical research involving human subjects echoed the Declaration of Helsinki in guideline 11, stating that a “‘placebo may be used: When there is no effective intervention; when withholding an established, effective intervention would expose to, at most temporary discomfort, or delay in relief symptoms; when use of an established, effective intervention as comparator would not yield scientifically reliable results and the use of the placebo would not add risk of serious or irreversible harm to subjects.”[9] The Belmont Report notes three ethical principles: beneficence, respect for persons (autonomy), and justice. The Common Rule requires IRBs for human research and reflects principles noted in the Belmont Report. …”
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