چکیده:
زمینه و هدف: بررسی وضعیت حقوقی موضوع پژوهش و تبیین ماهیت آن و ارائه راهکار قانونی برای رفع ابهام علمی، برطرف نمودن چالشهای موجود بین بانک و مشتریان در نحوه تقسیم سهم سود حاصل از شراکت، میباشد. روششناسی: روش انجام این تحقیق از نوع تحلیلی - توصیفی میباشد که در آن تحلیل موضوعات به روش استدلالی انجام میپذیرد. جهت جمعآوری دادههای موردنیاز این پژوهش به روش اسنادی و پیمایشی اقدام شده و اطلاعات موردنیاز با فیشبرداری از اسناد و نیز محتویات پروندههای قضایی بانکی، انجام مشاهده و برداشتهای میدانی و نهایتاً تبادل نظر با اساتید گرامی، دادرسان و خبرگان در زمینه امور بانکی، کارشناسان حسابداری، مالی، حسابرسان قانونی گردآوری شده است. یافتهها: مطابق یافتههای این پژوهش تبیین ماهیت موضوع پژوهش، تفاوت آن با سایر نهادهای حقوقی نسبتاً مشابه با ارائه راهحل مسئله به صورت رجوع به نرخ سود پایه مذکور در قرارداد مشارکت مدنی اصلی است، مگر در وضعیتی که در زمان انعقاد قرارداد متمم الحاقی مقررات مؤخر خاص بعد از تاریخ انعقاد قرارداد مشارکت مدنی اصلی وجود داشته باشد. نتایج: درج نرخ سود مغایر به صحت قرارداد مشارکت خللی وارد نمیسازد و در صورت تحصیل سود واقعی پروژه، نهتنها در مبنای محاسبه اصل سرمایه و سود واقعی حاصل تأثیری ندارد، بلکه در محاسبه حداقل نرخ سود مورد انتظار نیز سود مندرج در قرارداد مشارکت مدنی اصلی و اولیه، معیار محاسبه مالی و تقسیم سود میان طرفین خواهد بود.
A B S T R A C T Background and Aim: The ability of the organization to maintain its survival and adaptation to the environment is a key capability whose results have been studied in various studies. This study aimed to systematically and comprehensively study the results of these studies and to identify the causal relationships between them. Methodology: This is descriptive, applied and quantitative research. In the present study, the consequences of organizational health were first identified and extracted from 28 articles published in scientific research journals from 2008 to 2019 by meta-analysis method. In the next step, the mentioned results were determined using the structural interpretive modelling technique and based on the opinions of 12 faculty members of Shahid Sattari Aeronautical University, ranking and modelling the relations between them. Results: According to the research findings, Organizational health had a significant effect size on all 20 outcomes studied. These outcomes were classified into three categories with high, medium and low effect sizes. Among these, the highest effect was related to the variables of human resource productivity, employee creativity, organizational effectiveness, job attachment, organizational citizenship behaviour, organizational entrepreneurship and employee empowerment, respectively. In addition, causal relationships between these factors were also shown at four levels, so that employee empowerment has the most impact and organizational effectiveness has the most impact. Conclusion: Managers' efforts to promote organizational health will lead to a chain of constructive human and organizational achievements that can strengthen each other to provide a facilitating environment for the sustainable productivity of organizations. Extended Abstract Introduction The banking system in Iran has introduced a specific type of banking law since 1984, known as Islamic or interest-free banking. This system has implications for contracts and agreements, forming a unique framework for banking contracts. Banking contracts in Iran are a category of contracts that do not have specific legal or Shariah complications and can be regulated through agreements between banks and customers. Some of the most important banking contracts include "Mudarabah" (partnership), "Musharakah" (joint venture), instalment sales, lease with ownership, Qard al-Hasanah (benevolent loan), and Ja'alah (commission). One essential characteristic of participation contracts is the prohibition of determining a fixed and certain profit before the completion of economic activities. Instead, the profit-sharing ratio and percentage are determined in the contract. This is due to the partnership nature of these contracts, where profits arising from economic activities are shared between the parties, without invoking the concept of usury. Despite the various advantages of participation contracts, they are not always implemented by their specific nature and framework. One of the discrepancies observed is the inclusion of fixed interest rates in the supplementary contracts, which contradicts the principle of participation. This research aims to examine the legal status of the subject under study, clarify its nature, and present legal and managerial solutions to address scientific ambiguities, eliminate challenges between banks and customers regarding profit-sharing arrangements, prevent unjustified nullification of supplementary contracts, and avoid similar situations.. Methodology This research adopts an analytical-descriptive approach, analyzing the topics through argumentation. Data required for the study were collected using document analysis and surveys. Information was gathered from documents, financial records, court files, field observations, and discussions with experts, bank officers, accounting professionals, financial experts, and legal auditors. Results and Discussion If the interest rate changes between each stage of civil participation throughout the entire duration of the participation, then, following the above considerations, in case of contradictory interest rates, the principle of civil participation will be referred to with certainty. This is because, according to the principle of adherence to prior provisions, the legally determined interest rate will not take precedence over the civil participation contract. However, if we accept the principle of subsequent intention as the operative principle, it will lead to the transformation of commitments and the annulment of previous guarantees under Articles 292 and 293 of the Civil Code. In such a case, if the subsequent interest rate, which contradicts the base interest rate, was the criterion for participation at the beginning of the participation period, it is possible that the project was not economically viable due to the inappropriate interest rate cost, and the bank would not have invested in the project. In other words, the non-acceptance of the customer's proposed interest rate by the bank fundamentally led to the non-realization of the participation. The executive instructions of the civil participation contract approved in 1983 and subsequent amendments approved by the Money and Credit Council need to be revised. For multi-stage civil participation, a specific and transparent executive procedure or method should be developed with an emphasis on the fact that, in the event of civil participation, the real interest and added value resulting from the participation will be the criteria for action and the minimum expected interest rate will be specified solely to determine the substitutes in civil participation contracts. Finally, it should be noted that if the amendment to the civil participation contract, which is one of the most common methods of allocating bank resources, does not mention the change in the previous interest rate and does not explicitly state it in the financial documents annexed to the main civil participation contract, the inclusion of a contradictory interest rate in the financial documents will be considered a useless, void, and non-malicious condition (as per Article 232 of the Civil Code). Furthermore, with due consideration to the clarification provided by the unanimous decision of the Supreme Administrative Court of Iran in its ruling number 794 dated 21/05/1399, the supplementary annexe to the main civil participation contract will not be rendered void, and only the interest rate will be corrected. Of course, this is subject to the condition that no real interest has been accrued at the end of the period. Conclusion Despite being a combination of primary and supplementary contracts, multi-stage civil participation contracts should be regarded as a single transaction. Each stage is evaluated separately based on the project's progress, and the supplementary contract is documented and implemented accordingly whenever necessary. If the profit rates are not inconsistent and explicitly agreed upon for different stages, the principle and profit of each phase shall be independently calculated. Therefore, the supplementary contract is not regarded as independent but is an integral part of the primary participation contract. Funding There is no funding support. Authors’ Contribution All of the authors approved thecontent of the manuscript and agreed on all aspects of the work. Conflict of Interest Authors declared no conflict of interest. Acknowledgments We are grateful to all the scientific consultants of this paper.