درخت حوزه‌های تخصصی

The Noble Quran and the Testaments share the common feature of being composed of various parts or chapters. These chapters are called "Surahs" in the Quran and "Books" in the Testaments. Unlike the Testaments, whose content mostly possesses a linear order similar to human books, with each book usually centered on a specific or general topic, the Surahs of the Quran—with the exception of the shorter Surahs and some collectively-revealed ones—typically lack a specific topic and order, appearing as if diverse and varied subjects are scattered throughout them (the "Scattered" nature of the Quran). Some believe the human-like order of the Testaments indicates their human origin, while the non-human order of the verses in the Quran's Surahs is a sign of its divine origin. However, according to this research, conducted using library resources and critical analysis method, neither the structure of the Testaments and their similarity to human books is proof of their non-divine origin, nor is the scattered structure of most long Quranic Surahs and their dissimilarity to the order found in most human books proof of its divine origin.

Enterprise risk management (ERM) represents a new paradigm that supports organizations in identifying, evaluating, and managing risks. Several factors encourage different organizations, especially banks, to design and apply ERM; among them, the possibility of financial problems and related costs, financial performance decline, growth opportunities, and independence of the board of directors can be pointed out. In addition, applying a suitable risk management strategy is a competitive advantage for supporting companies. Following the previous comprehensive studies, the present study was done by integrating a meta-composition approach and multivariate fuzzy network analysis. In this research, to identify effective factors on ERM based on empirical evidence and selection of studies, description and classification of selected articles, analysis of the content of selected research articles, and finally, the importance and refinement of the identified factors based on the Delphi expert opinion polling technique, and multivariate fuzzy network analysis was discussed. The study aimed to identify and rank the factors affecting the effectiveness of ERM of the firms accepted in selected banks in Iran. While reviewing studies, a semi-structured interview was conducted using an Exploratory-Descriptive Qualitative (EDQ) research design to determine the factors that affect ERM effectiveness. The interviewed experts were comprised of 20 university professors, CEOs, financial analysts of investment and brokerage companies, and senior auditors with accounting and management education. The literature review and the results of the interviews indicate five main themes that classify the factors affecting ERM effectiveness in firms. In this study, key factors were identified, and then the fuzzy Delphi technique was employed to rank and find the weight of the factors. The results showed that corporate governance, financial indicators, environmental indicators, company characteristics, and management indicators effectively enhance ERM's effectiveness. Accordingly, capital market analysts and investment companies should take a broader perspective and make decisions based on companies' financial risks instead of paying attention to companies' profitability and stock price changes. The results demonstrated that five factors determine ERM effectiveness: 1. corporate governance indicators (monitoring the board of directors and ownership structure), 2. Financial indicators (return on assets (ROA), earnings volatility, merger and acquisition (M&A) activities, financial deficiency, and capital opacity), 3. Environmental indicators (performance excellence, industry competition, audit firm credibility, environmental uncertainty, and industry), 4. Firm characteristics (financial leverage, firm size, and growth opportunities), and 5. Management indicators (management career and business diversity).