One of the most arguable issues in tort law is analyzing the compensation of pure economic loss which is not the waste of property, benefit and personal damage and is not aroused from them. In relation to compensation of pure economic loss, legal systems do not have consensus. In this article we answer this question that depending on economic analysis, is pure economic loss recoverable? According to economic analysis of law, since pure economic loss leads to private loss not social loss, it should not be recoverable. In other words economical loss is just wealth transfer from a person to another one, therefore the action of a person causing impair cannot be lead to a damage to society, that is, this kind of damage is impossible to compensate. But it is not thoroughly correct. Applying different aspects in calculating social loss such as increased capacity and internalized expenses of liability with subrogation principle can indicate the scope of compensable pure economic loss in the view of economic analysis.

In recent years, with the expansion of virtual education, the most important challenge that educational systems face is Assessment in e-learning, which, not only have threats, but also opportunities for this system and society. In this letter to the editor, an attempt has been made to mention some of these opportunities in the three areas of teachers, learners and educational content.

The education system in any society has numerous functions, one of which is the effort to realize and strengthen national identity. This research aims to represent and analyse teachers' lived experiences of how national identity is institutionalized in elementary school students. The design of this research is qualitative and uses a phenomenological method. Data was collected using semi-structured interviews. The participants in this study were eight elementary school teachers in Tehran who were selected through purposive sampling and the interviews continued until theoretical saturation was reached. The interviews were analysed using the Colaizzi model. By analysing the teachers' lived experiences of how national identity is institutionalized in elementary school students, 29 basic themes were initially identified and categorized. These basic themes were then grouped into a more general category of first organizing themes (cultural, historical, geographical, educational, religious, Persian language and literature, and social dimensions). Based on the study of identity in this study and an in-depth analysis of teachers' lived experiences, various factors influence the institutionalization of students' national identity, some of which include creating measures to prevent absorption into a foreign culture, familiarity and creating a sense of belonging to the country's history, attention to innovation and creativity in strengthening national identity, attention to teaching commitment and conscientiousness, the need to pay attention to the attractive presentation of Persian culture and literature, cooperation and participation of other social institutions, and the influence of the media.

Considering the importance of acceptable tax expenditures in the process of tax assessment and the necessity of examining the legal dimensions of the issue, these questions arise: What is the definition of acceptable costs and legal conditions for accepting these costs? In this regard, the present study organized two main sections based on the two mentioned questions. Resulting in the first part, statistics and description of "seven legal conditions" for accepting tax costs, and in the second part, "seven legal criteria" governing the stage of determining the instance, assessment and addressing the mentioned costs were investigated. Finally, two legislative proposals and a procedural proposal in this area were proposed. The research method is descriptive-analytical and the latest "tax laws and regulations" in addition to the votes issued by the Supreme Tax Council, "General Board, Specialized Boards and Branches of the Administrative Justice Court" have also been considered.

The purpose of this paper is to investigate the effect of cost of good sold (CGS) and selling, general & administrative (SGA) expenses changes on artificial earnings management. We use 88 listed firms from 12 industries on Tehran Stock Exchange from 2005 to 2014. We provide the theoretical foundations and collect data by Archival research method. To analyse the research data, we apply a multivariable regression model. The results show there is a negative and significant relation between cost of good sold changes and artificial earnings management (accruals- based-earnings management). In the other words, the evidence in this study explains whenever because of rising inflation, the cost of good sold increases then it is not possible to maximize earnings by artificial earnings management (accruals-based earnings management). In addition, based on the research results, selling, general & administrative expenses changes are associated positively and significantly with the artificial earnings management. It means that firm’s managers can maximize earnings by artificial earnings management when selling, general & administrative expenses increase.

A contract or unilateral legal act, whether irrevocable or voidable, results in some obligations that the obligor must fulfill. The obligor will be exempted of the obligation in case of acting upon the contract contents or the distinctiveness and conditions within it. In other words, it should take place in the exact agreed time and place stated in the contract context, and in case of any expense, it will be up to the party to whom the contract refers. However, in some cases, the contract might be unconditional in terms of time, place, and any expense of fulfilment of the obligation. This issue has drawn the jurists’ attention and has been subjected to lots of disagreements and debates in various assumptions. This paper, concludes that except for the revocable contract in which time is not estoppel, in the unrestricted contract, the principles of obligation immediate payment, obligation fulfillment in the place of ratification, and payment of the obligation fulfillment expenses by the party benefited from it, are the basic foundations to answer the questions in the all legal and lawful and jurisprudential parts.

The main goal of this research is to compare sticky operating costs, economic costs and the effect of depreciation expenses of emergence of costs stickiness phenomenon among firms accepted in Tehran Stock Exchange. We used the pattern devised by Anderson et al., linear pattern devised by them and Weiss’ s firm-level criterion for testing hypotheses. Research hypotheses have been based on a statistic sample including 91 firms during 11 years from 2004 to 2014 and tested using multivariate regression patterns and general combined data stratification. Results of this research using pattern devised by Anderson and et al., indicated that operating costs are significantly stickier than economic costs. Moreover, operating costs after deducting depreciation are less sticky than operating costs before deducting depreciation. Results using the linear pattern devised by Anderson et al., aren’ t significant. According to firm-level criterion devised by Weiss, there isn’ t also significant difference between operating costs and economic costs as well as operating costs after deducting depreciation and before deducting depreciation costs regarding their stickiness.

Iran's location in the sensitive and strategic regions of the Middle East faces security threats from some foreign countries. On the other hand, the suspicion of the high share of military expenditures in the GDP and claiming the negative impact of military spending on the country's economy, made it necessary to compare budget allocation to the military sector of the Islamic Republic of Iran with peripheral security environment countries and the impact of military spending on macroeconomic variables in Iran, including economic growth is of particular importance. The required data is collected by the library method from the sources of the World Bank and Cipri. An analysis of the five indicators of the military expenditures shows that the military expenditures of the Islamic Republic of Iran over the last three decades, despite many regional and global threats, compared to all countries that do not have similar security problems, It has been less. Then, the impact of military expenditures on the economic growth of the Islamic Republic of Iran between 1990and 2019 was investigated by the analysis Autoregressive Distributed Lag (ARDL). The result of the long-term estimate of the estimated model explained that in addition to the positive effect of this effect in the studied years, 0/79% of changes in economic growth of the Islamic Republic of Iran are justified by changing the variable amount of military spending to GDP. In other words, the growth of the Islamic Republic of Iran's military costs as a flagship country of resistance has not had a negative impact on its economic growth, While the military cost of the Islamic Republic of Iran has been the lowest compared to most countries around its surroundings.

The international relations theories give different viewpoints about the reason and the quality of adherence or non-adherence of international and domestic actors to rules of international system. These theories are divided into two categories on the basis of the logic of affecting the behavior conforming to the rules. In spite of the normative viewpoints of English school and theories based on legitimacy of rules, constructivism as one of the current dynamic approaches in international relations has played an important role in explaining the concept of adherence. The common point in constructivist's viewpoints regarding the question of adherence is the concept of socialization and internalizing norms and rules but they present different mechanism about adherence, mechanism like acculturation or normative coercion and convincing.