هدف اصلی تحقیق حاضر بررسی ارتباط توان رقابتی صاحبکار و انتخاب حسابرس بر پایه نظریه رقابت است. تعداد شرکت های نمونه تحقیق بالغ بر 120 شرکت و دوره زمانی تحقیق یک دوره 6 ساله از سال 1393 الی 1398 می باشد. آزمون فرضیه ها بر اساس روش همبستگی و با استفاده از رگرسیون لاجستیک باینری انجام شده است. نتایج نشان می دهد توان رقابتی صاحبکار تاثیر معنی دار و مثبت بر انتخاب موسسات حسابرسی بخش خصوصی دارد. هم چنین نتایج بیانگر آن است که نسبت بدهی و حق الزحمه حسابرس ، تاثیر منفی و معنی دار در انتخاب موسسات حسابرسی بخش خصوصی دارد. شواهد نشان می دهد هرگاه ، تعداد بندهای حسابرسی در گزارش سال قبل، افزایش یابد در آن صورت احتمال انتخاب موسسات حسابرسی بخش خصوصی نیز تقویت می گردد. در تحقیق حاضر اندازه شرکت ، نسبت سودآوری و درصد سهام متعلق به سهام دار عمده تاثیر معنی داری بر انتخاب موسسات حسابرسی بخش خصوصی ندارند.

Private property developments have not been able to completely alter the rights inherent in private property, but private ownership has been subject to Limitations. One example of these limitations, which has been neglected in legal researches, is the issue of eminent domain by the State for private use rather than public use. The question is essentially whether there is a possibility of eminent domain for private use. The eminent domain by the state for private use, contrary to the Eminent Domain in public use, is not easily acceptable and may face challenges, since the public interest in the private use hardly imaginable. However, after a careful examination of the eminent domain for private use, to be clear that the limitation of property is a public interest, the challenge is moderated and, as a result, is acceptable in our legal system. The present research, while accepting the possibility of eminent domain by the State for private use, explains the terms and effects of this type of limitation of property, and recommends that the legislature, in addition to proposing some amendments to the rules, prescribed eminent domain by State to consider these rules.

The issue of private language entered in the scope of philosophy by Wittgenstein. In his important book, Philosophical Investigations (1953), he argues that the private language is impossible. According to him, the pervious systems of philosophy like Rationalism, Empiricism, Idealism and even Logical Atomism explain the raise of knowledge so that it entails private language. Private language, Wittgenstein defines, is a language whose individual words refer to what can only be known to the speaking person and imply his immediate private sensations. Thus, another person cannot understand the language.This language is, according to Wittgenstein, impossible because it leads to epistemological and semantic skepticism. The definition of private language contains two elements: the “privacy” and“referring to”. Wittgenstein shows how we may be trapped in solipsism and the only way to avoid this problem is to consider language as a social phenomenon.