In Iran’s law, heirs are the SUCCESSOR of their owner. Concerning of heir whom a joint part of heritage is devised him may be doubt because he is not to have a capacity in the refinement of legacy. Howbeit some of the faculties believed that we must know creditors as a type of SUCCESSOR but it seems that such a view is not correct and should know creditor as a third party whom has protected by legislator and acquire special position.

The quality of auditing and financial reporting, which is taken as the reliance themes for many stakeholders and for making economic decisions, can be influenced by the type of auditor and auditing engagement, and by the period of auditing work. The purpose of this study is to examine the effects of search period for SUCCESSOR auditor on initial audit fee and on the type of SUCCESSOR auditor, regarding the effects of resignation or dismissal of previous auditor measured as moderator variable. In this study, the statistical sample consists of 63 companies, selected from the Tehran Stock Exchange for the years 2011-2015 (5 years). The results showed that the search period for SUCCESSOR auditor has a significant and positive effect on initial audit fees, taking size of company as controlling variable. Also, the results verified a significant and negative relationship between search period and type of SUCCESSOR auditor. Although, the resignation or dismissal variable as moderator variable reduces the power of this negative relationship, lacks significant effects in that relationship. Furthermore, the results showed that type of SUCCESSOR auditor has a significant and negative relationship with initial audit fees, regarding size of company as controlling variable.

According to the Sufis' chains of authorities, the tradition of Shah Nimatullah Vali (d.1430 C.E.) goes back to Ahmad Ghazali (d.1126 C.E.), the head of the Marufi order and the brother of the famous Imam Muhammad Ghazali. This chain was developed outside Iran by the unknown SUCCESSOR of Ahmad Ghazali, mentioned as Abulfazl al-Baghdadi, and through some intermediaries reached Abu Madyan (d. 1198 C.E.), in Tlemcen (a town in Northwestern Algeria). The name of Abu Madyan is frequently mentioned in Ibn al-Arabi's works as his master. This chain finally came up to Shah Nimatullah Vali, thus returned to Iran. This article tries to survey the real identity of Shaikh Abulfazl al-Baghdadi.

Extremely efficient SUCCESSOR and predecessor circuits are suggested in this article using 4 CNTFETs. They have much less interconnections and complexity compared to the best previous circuits. The proposed circuits are designed by combining digital and analog techniques for the first time. They can be expanded for all MVLs like ternary, quaternary, pentaternary, and so on. The proposed designs for quaternary logic reduce the transistor count from 25 to 4 in comparison with the best previous works. Interestingly, in MVLs with more level logics, this difference will increase dramatically. This advantage leads to low complexity and costs. The accurate operation and great performance of introduced circuits are illustrated and their superiority is proved. Additionally, a quaternary half adder is founded on the presented SUCCESSOR and predecessor. The simulation results, which are acquired by comprehensive simulations utilizing Synopsys HSPICE and the 32 nm plenary CNTFET model of Stanford, show that proposed SUCCESSOR and predecessor circuits with only four transistors work accurately. According to these outcomes, in the proposed half-adder, not only the transistor count reduces 32%, but also it has 40% better PDP and 42.05% better EDP in comparison with the best previous work. Also it is more stable against process variation and robust in a wide range of temperature variation.

Background: An organization can achieve its goals when its employees and managers go through the steps of organizational development based on competence and ethics. The purpose of this study is to provide a model of competency and ethics with a SUCCESSOR approach in the banking industry. Method: The present study was a qualitative-exploratory study of the foundation data type. The statistical population of the research Experts, professors and experts of the banking system were aware of public management and the concepts of professional ethics. 15 of them were selected as a sample by snowball method. The data collection tool was in-depth interviews. Finally, the data were analyzed by triple coding method with MAXQDA software. Results: The results show that in the study of competency dimensions with the SUCCESSOR approach in the banking industry, 619 codes were obtained, which in the next stage, 8 components were counted after the selected codes, and finally these components were classified in 6 dimensions. Finally, 6 main dimensions (moral, psychological, professional, executive, technical and leadership competencies) were placed in the form of six dimensions of the competency model with a succession approach in the banking industry. Conclusion: Competency models with emphasis on competency-based human resource management are used in a new way to integrate actions in the field of human resources. In the present study, it was found that the most basic components of competence are ethics, psychological competence, professional, executive and technical competencies and leadership abilities

This research aims to identify the dimensions, components, and indicators of SUCCESSOR development in central bank managers. The SUCCESSOR development plan provides the best staff in the critical jobs of the organization given the lack of necessary planning in the departure of managers and experienced people in the organization, along with the lack of identification of talented people to replace managerial positions. This applied research employed an exploratory method to conduct the study and used a mixed method to collect data in two quantitative and qualitative parts. The SUCCESSOR development indicators in the central bank were explained in the qualitative part using the content analysis method in two stages of document analysis and library studies, as well as semistructured interviews. The views of the sample in the quantitative section were examined with a researcher-made questionnaire compared to indicators calculated from the qualitative section. The statistical sample in the qualitative section consisted of 12 senior managers of the Central Bank who were collected by purposive and snowball sampling method to achieve theoretical saturation. A total of 285 basic, middle, and senior managers of the Central Bank of the Islamic Republic of Iran were selected in the quantitative section by stratified random sampling using the Morgan table. Content analysis and coding method were performed for data analysis in the qualitative section. One sample t-tests were performed to explain and prioritize dimensions, components, and indicators in the quantitative part. According to the results, 68 indicators were identified, explained, and prioritized in 12 components and four dimensions of organizational readiness, competency development, human resource empowerment, and underlying factors. The highest frequency among the indicators in the quality sector is related to the component of "professional qualifications." The dimension of "human resource empowerment" (mean=4.03) and the component of "education and development" (mean=4.036) were the most crucial SUCCESSOR development requirements for central bank managers.

One of the terms mentioned in the Iranian Constitution is "Ijtihad". For most jurists, Ijtihad means extracting sharia law from the sources of sharia, which requires mastery of sciences such as Arabic literature, logic, theology, hadith and jurisprudence. But the question that this article seeks to answer concerns Imam Khomeini’s viewpoint on this matter and its role in choosing SUCCESSOR leader. My basic assumption is that the concept of ijtihad in Imam Khomeini's thought has developed during the years before and after the revolution, and his late thoughts in this case, while having a significant distance from the famous theory, has a great impact in choosing SUCCESSOR leader. Using descriptive-analytical method, we examined the meaning and function of Ijtihad regarding the constitution as well as its definition and requirements in the works of five prominent jurists. Then, we analyzed this concept regarding Imam Khomeini's thought. Finally, we looked at his practice in choosing SUCCESSOR leader and the effects of his late thoughts on that.

Background and Aims: The aim of SUCCESSOR planning is to prepare and train talented personnel in organizations for strategic and key positions. Accordingly, the issue of SUCCESSOR planning is one of the most important issues in every organization. It is clear that there need to be proper rudiments and preliminary conditions for successful implementation of any program in organizations. This survey aimed to investigate the amount and level of preparation and readiness of Ardebil Azad university’s staff for SUCCESSOR planning in 2015-2016.Methods: The research method is descriptive and applied in terms of purpose.The required information were collected using Durkim questionnaire. The statistical population consisted of all the 400 staffs of Ardebil Azad University from which 200 were chosen randomly by using Morgan table. A questionnare whose reliability and validity were set using Chronbakh, was used as data collecting tool. The data were analysed by using spss18 software and t-test.Results: The results of data analysis and its effective factors (policy making, candidate assesment, candidate development and SUCCESSOR planing assesment) showed that university’s readiness for SUCCESSOR Planning was quite high.Conclusions: It can be concluded that the readiness of the studied university to execute the SUCCESSOR planning is higher than the desired level. As a result, the university can enhance the necessary skills for proper management in prone individuals, by using this appropriate capacity.

The research question in this study is to examine the existence or non-existence of the connection between the Shiite reading of Ghadir Hadith and the claimed negligence of the Prophet (s) to announce the succession of Amir al-Mu'minin (a). According to some Sunnis, accepting the Hadith of Ghadir on the succession of Ali (a) shows the negligence of the Prophet (s) in announcing and confirming his succession. The research method in this article is descriptive-analytical. The research findings of this research show that before the Ghadir incident, the Prophet (s) informed the people of the superiority of the Amir (a) over other companions and his worthiness for the Caliphate in various ways. He also announced the succession of Amir al-Mu'minin (a) in the Ghadir event, using many authority figures and articles, and closed the way for any excuses. After the Ghadir incident, he tried to remove the obstacles from the path of Ali's caliphate in various ways and to establish his caliphate by writing a will.