Theory of UNDISCLOSED PRINCIPAL is a particular theory of law of common law system. This is accepted in the Law of common Law system against some of lawyers dissented with it. In the passing regulations of agency of Geneva international sale dated 1983 was effective and the foregoing convention is subject to this regulations. This theory is not consistent with fundamental and basic principles.In the law of common law, UNDISCLOSED PRINCIPAL have right to intervene in contract of agent which is concluded for his or her without writing his or her name. This intervention is subject to election of third party. Also until when UNDISCLOSED PRINCIPAL is not appeared, all payments and receivements to agent, is payment and receivement to PRINCIPAL. This theory have little analogous with 196 article of Iran civil code in the respect of the intervention , altogether both are from two adverse law system, Notwithstanding in the Iranian law system the right of election in the agent contract by the third party is not recognized. Because Iranian commercial law is subject from roman - Germany law system, theory of UNDISCLOSED PRINCIPAL cannot accepted and the UNDISCLOSED PRINCIPAL have not the right of intervention.Articles of 5 and 6 insurance act and articles 357 and 367, 388 commercial Code in the foregoing debates denote this object.

Expansion of international commercial and economic relations has led to the majority of commercial transactions being carried out by commercial agents.In the majority of transactions which are held out by commercial agents plenty of legal relations between PRINCIPAL, agent and third party are created. It may be ended to civil liability between PRINCIPAL, agent and the third party.The question of civil liability in contracts held by agents gets complicated when contracts that are held according to apparent authority of agents and in the case that agents have concluded the contracts apparently in his name, but actually on account of the PRINCIPAL.In this research the basis of PRINCIPAL's liability in such contracts have been compared in law of Iran, England and International documents. in sum, both the legal system of Iran and England have accepted civil liability of PRINCIPAL in such cases but with different approaches. Also under the convention on Agency in the International Sales of Goods 1983 this liability has been accepted.

Given the undeniable significance of communication in language education, different models have been proposed to render communicative competence (CC) and its constructs. However, there seems to be an UNDISCLOSED construct which considers individuals’ real-world knowledge and sensory experiences essential in initiating and maintaining communication. To have an update on the existing models, this study introduces the emosensory account to the underlying competence of CC. Specifically, the study pursued to, first, develop and substantiate the emosensory competence (ESC) questionnaire and, then, to investigate the extent to which ESC predicts L2 speaking ability. To this end, 254 EFL learners filled out the ESC questionnaire in phase 1. In phase 2, the degree of ESC of 184 participants was analyzed in relation to their IELTS speaking scores. Results revealed that the ESC questionnaire enjoys psychometric properties and that, unlike socioemotional and sensory domains, cognitive topics are negative predictors of L2 speaking ability.

Flexibility can be viewed as a linkage between domestic and foreign borrowing capacity. Using accumulated internal funds, it enables the company to make growth choices at a right time in a competitive manner and do projects with positive net present values. However, the existence of PRINCIPAL-PRINCIPAL Conflict resulted from the separation of ownership from management can affect this effectiveness. The purpose of this study is to investigate the effect of financial flexibility on the intensity of investment and dividend with emphasis on role of PRINCIPAL-PRINCIPAL Conflict in the companies admitted to Tehran Stock Exchange. In general, the use of a sample (102 companies) from Stock Exchange companies for the years 2011-2017, based on linear regression, suggests that the flexibility financial composite index has a significant positive effect on investment propensity and dividend policy. Likewise, the interactive effect of flexibility financial composite index and PRINCIPALPRINCIPAL Conflict composite index have a moderating effect on investment propensity and dividend policy. It is also of a significant negative effect on the investment propensity and dividend policy.

Article 196 of the civil law finds it feasible to prove transaction performance for a third party even after the contract conclusion and, in case of being proved, the transaction is considered to have been performed for a third person. Despite the purport understood from the term “ transacting party” , the majority of the jurists realize the foresaid article as being indicative of transactions by an agent for an UNDISCLOSED client. The present article’ s authors are of the belief that the subject of the article includes transactions by an agent and a rouge and its rulings refer to the article 197 of the civil law. This way, if the contract subject is an objective and specific property belonging to another person, there would be essentially no need for proving the agency contract’ s intention and its justification only causes the transaction to be excluded from unauthorized contracts and elicits the owner’ s bound to the contract. On the other hand, if the transaction subject is an action to be done by the transacting parties, proving of the agency or unauthorized contract’ s intention would be useless due to being non-attributable and the contract is condemned to invalidation. Thus, the rulings of the article 196 should be interpreted for supporting the transacting party and not the UNDISCLOSED person. The comparative study of these verdicts in Iran and England’ s laws can assist the reduction of conflict between the purports of the article 196 and the commutative justice and public order considering their similarities.

The generalized PRINCIPAL Ideal theorem is one of the cornerstones of the dimension theory for the Noetherian rings. For an R-module M, certain submodules of M that play a role analo- gous to that of prime ideals in the ring R are identied. Using this denition, we extend the this theorem to modules.