In recent years, intangible assets have received an increasing importance and considered as a valuable factor from the scientific communities and high-level executives. One of these assets is goodwill that its amortization in Iran is different from what included in international standards. The difference in amortization of these valuable assets which may also have value relevance, seems to be an important issue. Accordingly, this study examines the value relevance of goodwill amortization and effects of financial leverage on it, considering both international and Iranian standards. The research population included 70 firms listed in Tehran Stock Exchange during the period from 2008 to 2017. To test hypotheses, the multivariate linear regression using the pooled and panel data is applied. Results show that there is a significant negative relation between goodwill amortization according to Iranian standards as well as international standards and market capitalization. Moreover, findings indicate that goodwill amortization based on international standards has more power to explain stock market capitalization than goodwill amortization based on Iranian standards. Also, results show that financial leverage has a significant effect on the relation between goodwill amortization and stock market capitalization, according to both international and Iranian standards.

While the putting a place of business out to lease is a subject matter which is common in trade and the goodwill, it is a familiar for the both lawyers and merchants. Those matters are not so common and known in respect of e-stores. In this article the attempt is done to light up these subjects, present a legal analysis thereof and to show they are a separate matter of other similar subjects in IT Law like the cyber-squatting. In recent matter, the other's trade mark is used in domain name without his consent that could be settled through ICANN's regulations.

Vertical agreements include those contracts which are entered into between the holders of the valuable commercial right like name, trademark and/or special process of production or distribution and another party in vertical line in order to cooperate in various commercial levels, and by virtue of which the first party shall grant the license of marketing, sale or other his economic activities to another party. These contracts have involved the most rate of agreements in commercial and economic exchanges and expansion of knowledge and technology, and all are established in a unified principles which one of them is the Goodwill Principle. This was admitted in international law in general and in international commercial law in particular. And, a vast rate of duties and tasks like trusteeship, good performance, accurate information, financial soundness, etc. were inflicted to the both parties of a vertical agreement. It is herein dealt with the effect of the goodwill on these agreements and outcomes resulting therefrom.

Background Today, the imperative of the rule of ethics is goodwill on the legal effects of cyberspace such as the Internet, Instagram, Telegram, YouTube, WhatsApp, and so on. Because, the many problems caused by these legal acts have made the relations of individuals vague and controversial. It requires the introduction of a new model of the application of ethics in cyberspace. In this way, the use of the legal good faith ethics in legal examples of cyberspace is examined. Conclusion Wide virtual networks should display a variety of aspects of good ethics based on good faith. In such a space, the laws and regulations for securing and upholding morality in a global, diverse and broader range of traditional classical laws are. The notion of good faith in the creation of cyberspace culture is based on the need to observe the ethical spirit of obligations, responsibilities, protections and special protection. This theory fosters our understanding of the challenges of traditional cyber legal effects and overcomes conflicts.

Objectives: Force-time curve variables of countermovement jump are utilized to assess neuromuscular and biomechanical features related to lower extremity dynamics. The amortization phase is the transition phase between eccentric and concentric muscle activity and it is related to performance during jumping and agility activities. This study determines the relationship between Amortization Force and kinetics variables during a jumping and landing task. Equipment and methods: Seventeen junior professional male volleyball players performed three counter-movement jumps with maximum effort. The function of the stretch-shortening cycle of the legs concerning the jumping movement has been evaluated using the block jump skill on a dual-force platform (Kistler, CH). Kinetics data from Force - Time curve variables were calculated in MATLAB programs software (Math Works Inc., Cambridge, MA, USA) for the best jump trial. Multiple Stepwise Regression analysis was used to estimate the relationship between amortization force and other kinetic variables during jumping and landing as well as the magnitude coefficient of each variable. Results: Significant relationship between amortization force and other kinetic variables in the first step of stepwise regression models (p<0.05). Conclusions: These data may suggest that conditioning coaches should identify their player’s preferred position and incorporate a specific training program to enhance the players' power.

In accordance with the Law on Landlord and Tenant Relations approved in 1997, when the lease term expires, the tenant receives the goodwill right to discharge and the landlord is required to pay the goodwill. But the law does not explicitly specify which of these assignments is prior to the other. The prioritization of goodwill towards discharging is a problem that will affect the tenant's capital to sustain the acquisition of a new location. There is a controversy among lawyers in response to the question. According to some property evacuation is subject to a goodwill replacement, while another group considers the need to discharge before receiving this amount. In this descriptive and interpretive article, in addition to explaining various views on the issue in Iranian law, it is attempted to explain the idea that goodwill is preceded by eviction and is ultimately strengthened by the study of Islamic and French law. This will help resolving the ambiguity that the courts are facing with in this regard.

In Chapter Two of the Landlord and Tenant Law of 1997, the legislator, in an effort to legitimize the institution of goodwill and drawing from Imam Khomeini's Tahrir al-Wasilah, has recognized this right. Accordingly, the tenant may negotiate with the landlord to gain privileges such as the right of priority in leasing. Just as the acquisition of these privileges, known as goodwill, is based on mutual agreement, its transfer and waiver must also be agreed upon. Article 6, Note 2 of the said law states: "If the landlord transfers the goodwill to the tenant through legitimate Sharia means, the tenant is entitled to demand the goodwill at its fair market value upon vacating the premises." In this regard, the authors, based on substantial reasoning, believe that unlike the previous law, the creation, transfer, and waiver of legitimate goodwill are solely based on the agreement of the parties. Demanding the goodwill value as a legal obligation at a fair market rate is unjust and leads to the infringement of both landlord and tenant rights.

Goodwill, as one of the most essential components of business for traders, specifically includes knowledge, information, trade name, customers, place of business, merchandise, key money, the right of business and trade, and finally the tangible and intangible elements of a concept called "goodwill" or "business institution". Goodwill", a doctrine by jurists, is one of the specific concepts of commercial law, which is not merely restricted to commercial law regulations,however, it has different elements that are legislated in various laws. Perceiving this concept makes its elements find their true place in the commercial law. The present research investigates the background of "goodwill" in the legal systems of Iran, France and the United Kingdom. Meanwhile, the related elements and provisions will be discussed. Also, this study is based on the assumption that many ambiguous concepts find their place in the commercial law by perceiving the theory of "goodwill" through library and analytical method.

In the religious belief of man in the direction of the kind of being, "there is" a god, derived from him and his ultimate destination is to reach God, and the purpose of his life and purpose is to "receive Allah; in the religious texts, There is a lot of commitment that empowers them to strengthen and strengthen the goodness of couples. Couples, through the pattern and assumption of children, play a large role in the tendency of children to worship and spirituality; among couples who have a practical commitment to beliefs and worship, psychological relaxation, inner luminance, and ethical issues, hope, material and spiritual progress And the sense of conscientiousness towards others amongst couples who believe in religious beliefs and worship is very high. Although women are the main pillars of the family and make up half the population of the country, it is less visible that attention to the human rights of women is reflected in the laws, and many of the rights of this group of society are not only women but also as Mother is overlooked. In other words, it can be said that women are deprived of many natural, social and other rights due to being women. The purpose of this article is to examine the role of religious beliefs about the right of custody of women, the right of women to custody in Islamic law and international law and good socialization. For this purpose, the library method has been used.