The dispute between debitor and creditor regarding payment is discussed in Islamic Jurisprudence. This article presents a comparative study of different views and arguments of various schools of law concerning this issue. The function of the legislator under article 282 of the civil code concerning jurists and the reason for working outside of the French code civil is also clarified.

It has been assumed that investors react to new information in the efficient market. This reaction has been demonstrated in two terms of over reacting & under reacting. The evidence shows that investors overreact or under react to new information. Investors decision making could be affected by behavioral or psychological factors, they tend to overvalue or undervalue new information. The objective of this study is "investigating market over & under reaction toward going concern (GC) audit reports on Tehran Stock Exchange (TSE)". Study population of this paper includes all companies which are accepted by TSE. The required information has been collected from daily, weekly & monthly reports of TSE. Analyses are performed through Levene's test in order to test the equality of variances, and then we performed Tstudent test and Prop-test to achieve proper conclusions. In order to predict significance of differences between the pure revenues, we fitted the logistic regression model on the difference of the mean revenues and the type of companies.Consequently, with respect to the good behavior of confidence interval's to specify significant differences, we proposed the best model in this situation using quality control tool' s, X-bar charts to determine whether the hypothesis is correct or we should reject the previous result. Statistical tests demonstrate the existence of overreaction of mart with respect to presence or absence of activity condition.

Purpose: Auditors, due to their informational oversight of client activities, gain extensive knowledge about companies' operations. Much of this information carries competitive advantages, necessitating robust measures to ensure client confidentiality. However, auditors may inadvertently facilitate the dissemination of a client’s proprietary information to others, a phenomenon referred to as information spillover. This spillover, especially involving competitive information, raises significant concerns for companies. Consequently, firms may avoid selecting the same auditor as their competitors within the same industry to prevent the leakage of sensitive information. This study examines the impact of companies' concerns about information spillover on their auditor selection decisions. Method: To determine whether concerns about information spillover affect the choice of the same auditor among companies within the same industry, this study analyzed data from ten industries listed on the Tehran Stock Exchange over a five-year period (2017–2021). These industries include five innovative sectors ("Telecommunications," "Information and Communication," "Computers and Related Activities," "Electrical Machinery," and "Pharmaceuticals") and five non-innovative sectors ("Transportation and Warehousing," "Tiles and Ceramics," "Metal Products," "Chemicals," and "Cement, Plaster, and Lime"). Since information spillover concerns are justified only among companies operating in the same industry, all possible pairs of companies within each sector were examined. Proxies for measuring spillover concerns, such as research and development (R&D) costs, innovation, new product introduction, and increases in intangible assets, were defined. A logistic regression model was employed to assess the impact of these proxies on auditor selection. Additionally, a composite "concern intensity" index was created by aggregating the individual proxies to provide a conclusive measure of spillover concerns and their effect on auditor choice. Findings: The logistic regression results indicate that companies operating in innovative industries avoid selecting the same auditor as their industry peers. This significant negative relationship between information spillover concerns and the choice of the same auditor was also evident in proxies such as new product introduction and increases in intangible assets. However, spillover concerns measured by R&D costs did not significantly influence auditor selection within the same industry. The composite "concern intensity" index showed a significant negative impact on the likelihood of selecting the same auditor, confirming that firms concerned about information spillover are less likely to choose the same auditing firm as other companies in their industry. Conclusion: The findings reveal that companies concerned about information spillover, especially those operating in innovative industries, introducing new products, or with increased intangible assets, tend to avoid selecting the same auditor as their industry peers. However, concerns related to R&D costs did not exhibit a significant impact on this decision. As the aggregated concern intensity index demonstrates a strong negative effect on auditor selection, information spillover concerns emerge as a significant determinant of auditor choice. The results underscore the importance of enhancing professional auditing standards and ethical guidelines to improve client confidentiality practices, thereby mitigating the influence of spillover concerns on auditor selection.

Context: COVID 19 vertical transmission is a great concern in different aspects of mother, child, healthcare staff and community safety and protection. There is lack of definitive evidence confirming or declining mother to child COVID 19 transmission. This article is an update on this challenging issue. Evidence Acquisition: This article is a comprehensive search in scientific major database from 1 January 2020 up to 25 April 2020 with the key words of “, COVID 19”,and “, vertical transmission”,or “, neonatal”, . Two researchers reviewed all selected articles to extract data about neonatal COVID 19 and vertical transmission. Those reports that provided the results of PCR on fetus or neonate blood, amniotic fluid or pharyngeal secretion samples or elevated COVID 19 specific IgM were included. Those reports based on clinical COVID 19 characteristics or radiological findings were not included in data extraction. Thirty six articles have been reviewed and evidence supporting or against COVID 19 Vertical transmission have been extracted and discussed. Results: Most previous studies on vertical COVID 19 transmission have been tested placenta, amniotic fluid, cord blood and newborn blood or pharyngeal swab sample using quantitative reverse transcriptase polymerase chain reaction (qRT-PCR) thatmayshow false negative results due to suboptimal sampling or inefficient viral load. Increased COVID 19 specific IgG/IgM antibodies have been reported in newborns from COVID 19 mothers,however, data is limited and longitudinal follow up is needed. Evidence supporting COVID 19 vertical transmission: Recent reports indicated that pharyngeal PCR test turned positive in first few hours of life in several neonates. Also increased level of COVID 19 specific IgM and IgG antibodies in newborns to COVID 19 positive mothers were observed. Rate of perinatal complications were higher among newborns of COVID 19 mothers. Evidence against COVID 19 vertical transmission: All tissue or blood specimens and pharyngeal swab qRT-PCR tests among neonates born from COVID 19 mothers were negative. Rate of cross reactivity and false positive results are high in serologic studies. Conclusions: COVID 19 vertical transmission is a growing health care concern that needs further investigation,however, it is suggested to be equipped with PPE on contacts with both COVID 19 pregnant woman and her newborn baby and apply early separation, isolation, testing and close follow up for both mother and child.

Dear Editor: Ebola virus disease (EVD) has become an important public health threat after its outbreak in Africa. This viral infection is considered deadly and has a high mortality rate. Generally, the disease is considered an acute febrile illness. Hemorrhagic complications are common. However, uncommon clinical problems are also seen. Neurological problems in ebola are of interest but are not well documented.