One of important conditions of capital is the condition to guarantee Profit. With due attention of illegality of the free- interest and forbidding of the usury under the Islamic and Iranian law, It is necessary that; the legal status of this condition and it’s legal sanction to be considered It seems that, the condition to guarantee Profit is a condition about the performance of act by which the guarantor promise to obtain the Profit that they predetermined by mutual consent. The jurists of Islamic schools, although, believed that; pre-specification of investment Profits in any form of partnership is not allowed but there is not any proof to nullify such condition since just as Profit may be shared between two parties, the Profit of one party may be pre-specified and it does not contradict any canonical text in the Qur’an and Sunnah. Consequently the condition, according to principle of conditions, is valid.

The issue of guaranteed and imposed conditions in civil partnership and mudarabah contracts remains a subject of debate and divergence both in Islamic jurisprudence (fiqh) and in statutory law. Consequently, legal scholars and jurists, relying on various theoretical foundations, have proposed different perspectives to clarify and justify this matter. In addressing the question of how conditions affect these two types of contracts, this study employs a descriptive-analytical method to examine the views of experts and endeavor to analyze and elucidate the principal opinions in this field.To this end, principles such as proportionality in determining the partners’ shares, the dependency of Profit on guarantee, and the distinction between mutually agreed conditions and imposed conditions have been utilized as the theoretical framework for analysis. Ultimately, although the Civil Code considers the Profit guarantee clause in mudarabah and civil partnership contracts to be non-binding, the acceptance of mechanisms such as reconciliation or transfer of rights in favor of the beneficiary party has expanded the scope of validity for imposed conditions.Meanwhile, if the Law on Interest-Free Banking Operations is regarded as the latest legislative intent, it can be interpreted as a specification of Article 575 of the Civil Code, whereby the expected Profit is accepted within the context of a particular type of economic activity. In fact, the removal of the phrase “upon realization” from legal texts grants a degree of interpretive discretion to the judiciary; accordingly, a judge may validate guaranteed conditions by considering factors such as the nature of the activity, the expertise of the borrower, and the parties’ agreement on the expected return. Alternatively, if the conditions are found to be imposed, the judge may relieve the obligated party from the effects of such clauses by adjusting the contract.

The issue of guaranteed and imposed conditions in civil partnership and mudarabah contracts remains a subject of debate and divergence both in Islamic jurisprudence (fiqh) and in statutory law. Consequently, legal scholars and jurists, relying on various theoretical foundations, have proposed different perspectives to clarify and justify this matter. In addressing the question of how conditions affect these two types of contracts, this study employs a descriptive-analytical method to examine the views of experts and endeavor to analyze and elucidate the principal opinions in this field.To this end, principles such as proportionality in determining the partners’ shares, the dependency of Profit on guarantee, and the distinction between mutually agreed conditions and imposed conditions have been utilized as the theoretical framework for analysis. Ultimately, although the Civil Code considers the Profit guarantee clause in mudarabah and civil partnership contracts to be non-binding, the acceptance of mechanisms such as reconciliation or transfer of rights in favor of the beneficiary party has expanded the scope of validity for imposed conditions.Meanwhile, if the Law on Interest-Free Banking Operations is regarded as the latest legislative intent, it can be interpreted as a specification of Article 575 of the Civil Code, whereby the expected Profit is accepted within the context of a particular type of economic activity. In fact, the removal of the phrase “upon realization” from legal texts grants a degree of interpretive discretion to the judiciary; accordingly, a judge may validate guaranteed conditions by considering factors such as the nature of the activity, the expertise of the borrower, and the parties’ agreement on the expected return. Alternatively, if the conditions are found to be imposed, the judge may relieve the obligated party from the effects of such clauses by adjusting the contract.

The European Commission and Algeria, on 11th July, announced that they had reached an agreement based on the Sonatrach's concession to delete the destination clause from all Algeria's existing LNG contracts with the European buyers so such LNG contracts would not include similar clauses in the future. The destination clause assures sellers that the buyers could not resale the purchased cargo in elsewhere in seller's market territory and provides circumstances that sellers could benefit from market division and price discrimination. Therefore deletion of destination clause from LNG contracts could affect seller's Profit function. This study shows that inclusion of destination clause in LNG contracts with Asian countries has considerable impact on the seller's Profit function since these countries enjoy a different energy consumption model. But for European countries, because of deregulation and liberalization of markets leading to a more competitive, comparable and homogenous market structure, applying or deletion of the destination clause would not affect seller's Profit function. The analysis shows that the producers would Profit from price discrimination if transport costs or demand elasticity in the regions are asymmetric.

“ Indemnification” is a common method for the risk allocation in contracts in the Common Law; according to which, one party is liable to indemnify the other party against the losses resulted from his anticipatory act, from the indemnitee’ s liabilities or from a third party’ s claim. This institution has emerged from the customs formed amongst the merchants, gradually recognized by the legal systems. In this paper, we are going to examine the validity of the indemnity clause by using the relevant legal principles and rules. Studies show that the indemnity clauses are typically being considered valid, except in cases of indemnitee’ s deliberative act or his gross negligence. In this paper, the concept of indemnity clause and its validity and variety along with the similar legal institutions in the Iranian law and the Shiite jurisprudence are being studied.

In the contemporary world, jurisprudential rules have a special position, especially in the field of transactions, regarding new issues. One of the jurisprudential rules that can be gathered from evidence and narrations in the case of transactions is the jurisprudential rule of nullity of non-guaranteed Profit. According to this rule, it is not permissible to earn Profit from property without accepting a guarantee by the Profiteer; Even if the trader is the owner of the property, as long as he/she does not guarantee its exchange, he/she is not allowed to take Profit. This rule, in the assumption of proof, has significant results regarding conventional transactions such as mudarabah and loans, as well as new transactions in the financial markets. Using the deductive analytical method, this article, while explaining the provisions of the nullity of non-guaranteed Profit, examines its requirements in new transactions, such as buying transactions (banking transactions), transactions related to shares, partnership bonds, and investment deposits. Based on the findings of the research, accepting this rule makes Profit in the mentioned transactions invalid for someone who did not accept the exchange guarantee.

Dowry is a characteristic of Islam legal system and has no similarity in other legal systems. In marriage the man is obligated to finance the acquisition to the woman as it has, or undertake it as an obligation. It can be guaranteed by a third party, like other debts. ZEMAN of paying the dowry subjects to general rules of AGHDE ZEMAN, but considering the emotional aspects of the relationship between two parties of marriage and the effect of dowry and its guarantee over the foundation of family raised issues that cannot and should not be resolved by the help of logical rules. In this paper, we intend to study the principles and theories about man’s obligation to pay dowry, and also to study the legal system governing the warrantee of dowry payment.

This study aims at investigating semantic impacts of the verb of the main clause on the interpretation of the event expressed in the subordinate clause. In order to achieve the objective of the study, first, about 1000 compound sentences were collected from three novels by Mahmood (1365/1986 & 1380/2001) and Golshiri (1385/2006); second, only 400 sentences which fitted the purpose of the study were selected for analysis. According to the findings of the study not all main clauses can take any sort of clause types as subordinate clauses. In addition, the verb mood of the subordinate clause may be determined by the semantic features of the verb of the main clause.According to the data and its analysis, main clause verbs can be put into three categories based on their semantic features: a) those indicating certain actualization of the event expressed in the dependent clause, b) those which do not guarantee the actualization of the event expressed in the dependent clause though its actualization is possible, and c) those which do not permit the actualization of the event expressed in the dependent clause.

The conflict between freedom parties of contract to choose the terms and contents of the contract with the necessity of compensation of illicit damage, on the one hand, and contrasting economic and social benefits and problems of exemption clause, in the other hand, lead to legal system is doubtful for permit it, and despite the tendency to accept the validity it as a principle, several exceptions to this principle are imported to prevent unfair agreements. An economic analysis of exemption clause and survey to the its economic disadvantages and benefits and its role in the efficiency help to facilitate to find contractual justice.Method of research is analytical and descriptive method and, during the necessity, we have comparative method to it will be clear to other legal systems approach.Economic analysis to exemption clause shows that the acceptance the principle of validity of exemption clause leads to economic efficiency, but when the contract is incomplete, as because it is monopoly and data inequality, intervention of court is necessity to modify or void exemption clause. The result is usually, but not always, consistent the legal analysis of exemption clause.

Prediction of management is a key mechanism of voluntary disclosure. Previous studies in this area have shown evidences that managers disseminate the Profit predictions to provide more information and guidance to the market and the market significantly react to it. After designing the mentioned indices, the data of transactions conducted in the study five-year duration i. e. 1390-94 (2011-15) has been collected from the Stock Exchange. The statistical sample is consisted of 107 companies that have been selected using systematic elimination method that totally were 535 year-firm. In this study to assess the hypotheses, the linear regression and correlation have been used. In order to data analysis and test the hypotheses, the EVIEWS software is used. What can be considered in total summing up and conclusion of the study hypotheses is that the buy and hold returns, the number of revision and the seasonal error in predicted Profit have an impact on the possibility of revision in Profit prediction. In addition, decision-making based on informed transactions by insiders has an impact on the relationship between the mentioned variables.