درخت حوزه‌های تخصصی

L’analyse des mécanismes résultant de l'expérience abstraite ou de la rencontre sensorielle du sujet actif avec l'univers a été négligée du point de vue de la sémiotique classique et celui-ci résiste à des concepts tels que : « présence », « expérience », « corps » et « le sensible ». Landowski défend l’idée du sens constituée d’une condition à la présence et il introduit les quatre régimes d’espace dans lesquels le sens de discours dépend de l'interaction sensorielle-perceptive entre le sujet et le monde extérieur. Dans ses régimes, l’espace-tissu est en interaction avec la programmation, l’espace-volute se présente par l’ajustement, l’espace-abîme est manifesté par l’assentiment et l’espace-réseau est en rapport avec la manipulation. La question principale de cette recherche consiste aux régimes du sens de Landowski se présentant dans le texte littéraire. Pour trouver la réponse, cette recherche applique les régimes d’espace de Landowski à savoir l’espace-volute et l’espace-abîme sur La montagne du dieu vivant de J.M.G Le Clézio dont les récits mettent en scène de beaux passages sur l’interaction entre les personnages et les espaces différents. Cet article aurait pour objectif d’examiner l’interaction entre le sujet et l’espace dans un texte littéraire à partir de la théorie des régimes du sens de Landowski pour effectuer le pouvoir de l’espace sur la perception humaine. Par une analyse sémiotique, cet article montrera enfin la relation entre le sujet et l’espace tout en se basant sur les phrases du sujet parlant et l’espace qui l’a entouré. Cette relation produit un sens profond. 

Embedded options are virtually new instruments identical to options in many aspects except their non-tradable nature. Testing the efficiency of the Variance Gamma and Black-Scholes-Merton model on these instruments would provide a vision of transitioning from the classical model with its deficiency to more intricate models. Considering the complicated nature of the Variance Gamma stochastic process to price options, the Fast Fourier Transform (FFT) method is used in conjunction with the Nelder-Mead Simplex method to calibrate models. This research uses the Fast Fourier Transform (FFT) to price four embedded options with the ticker symbols Hefars912, Heghadir912, Heksho208, and Hetrol911 under the two models. The result approves that the Variance Gamma process is more efficient than the Black-Scholes-Merton model in pricing embedded options. Consequently, the variance gamma process would generate fewer errors in pricing those options that can be used in a practical sense.

The American ecopoet, Mary Oliver (1935 – 2019) has never been read in the light of the concepts the French philosopher, George Bataille (1897 – 1962) introduced into the world of philosophy and literature even though the enterprise could be abundantly rewarding. Bataille poses the question of general economy as opposed to particular economy. The latter is narrow, rational, self-centered and pivoting around gathering and storage, while the former takes the whole sphere of life into account and concentrates on excess of energy, expenditure, universal wisdom which is far broader and more inclusive, sacrifice and permanence of the sum total of energy available in the living sphere as well as that of the living matter. Oliver, the poet, uses none of the philosopher’s terms, but the scenes she describes in her own poetic style and the language and discourse she uses concerning death reveal the same position and point of view as those of Bataille. That is the gap the present qualitative, library-based study tries to cover at least partially and in particular with regard to the question of death which with the help of an Oliverian stance and in the light of such Bataillean concepts as general economy, excess and expenditure, can turn into a moment of rebirth, vital to the health and a proper functioning of the whole universal system. This two-fold approach will hopefully contribute to both Oliver studies and to the body of research, done on Bataille.

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).