COMMERCIAL paper is an unsecured, short-term debt instrument issued by a corporation, typically for financing working capital and meeting short-term liabilities. It is one of the most important financial instruments that constitute a significant portion of issued debt securities in financial markets. Nevertheless, COMMERCIAL paper, like many other conventional financial instruments, has been structured and issued in western financial markets and because of sharia regulations and conditions, it is not allowed to be issued in Islamic markets or for CORPORATIONS that are committed to Islamic regulations. But Islamic rules and jurisprudence (fiqh) are flexible enough to permit the use of COMMERCIAL paper based on various allowed contracts. In this paper, we try to develop models for structuring and issuing COMMERCIAL paper, applicable to COMMERCIAL CORPORATIONS that comply with Islamic rules and regulations.

The presupposition of our legal literature is the attribution of moral damages to natural persons, while contrary to what seems apparently, it is also possible to inflict this type of damage on legal persons, especially since the lives of these individuals often depend on the attribution of certain intellectual rights such as reputation and recognition of the possibility of claiming compensation for damage to these rights, Therefore, the silence of the legal literature in this regard must be compensated. This article, with the main focus on CORPORATIONS, strives to answer the question of whether moral damages can be claimed by a corporation. In answer to this question, we are faced with a range of opinions: some, by emphasizing the virtual existence of companies, give a negative answer to this question, and others, believing in their real existence, give a positive answer. This article takes the view of the separation of moral damages and does not consider the moral damages that are to support emotions to belong to COMMERCIAL companies, but according to the nature of the COMMERCIAL company, it accepts the possibility of claiming damages on the companychr('39')s intellectual capital. In this article, the case law of the European Court of Human Rights as well as the British law are reviewed and finally, Iranian law will be examined.

Background and Aim: Today, COMMERCIAL companies have a great desire to resolve their disputes through arbitration. One of the issues that the arbitrator or arbitrators must always pay attention, is the observance of ethical principles and obligations,Because not paying attention to this issue, on the one hand, can cause the judges to lose trust and, on the other hand, cause the referee's verdict to be annulled. Methods: The present article examines the position of ethics in arbitrating companies' COMMERCIAL disputes using descriptive-analytical methods and library and other available resources. Ethical Considerations: In all stages of writing the article, honesty and trustworthiness have been observed and all materials taken from other scientific works are accompanied by accurate references to sources. Results: The findings of this article indicate that the observance of ethical obligations by arbitrators is recognized as the most important basis for the acceptance and legitimacy of this institution in the justice system of any country and ethical codes are the most important source of ethical obligations of arbitrators. Also, the most prominent ethical principles that have been emphasized in the US, British and Australian jurisdictions in corporate litigation or arbitral tribunals are: the principle of independence and impartiality. The principle of disclosure, the principle of confidentiality and the principle of expertise, all of which are discussed in this article. Conclusion: Considering that no ethical code has been developed in Iran for arbitration in COMMERCIAL disputes, it is necessary to specify the ethical standards that arbitrators must follow regardless of existing laws and regulations,Therefore, it seems necessary to prepare a draft code of ethics by institutions such as the Arbitration Center of the Iranian Chamber of Commerce, to judge COMMERCIAL disputes using the experiences of leading countries in this field such as the United States.

Mudaraba is an old method of finance and trade. Comparative historical studies show that Mudaraba and a very similar European institution that appeared first in the 12th century in Italy and then in all Europe i.e. Commenda, had a very important role in the history of trade; especially in maritime trade of middle ages. From 16th century it gradually started to lose its importance and was then replaced by corporation in the Western trade, while at the same time there was no sign of such development in the Middle East and the Islamic world. In this essay, we discuss the origin of Mudaraba, its importance in the history of trade, and the causes for its appearance and come down, understanding that the non-recognition of legal personality was the major obstacle of the Islamic law to establish CORPORATIONS.

The present paper seeks to explore the factors involved in the difference between the taxable income declared by business CORPORATIONS and the taxable income assessed by tax authorities. To this end, data of business CORPORATIONS’ performance (data of the fiscal years 2005 and 2006 being recorded in their statuary books) were gathered from tax cases filed with West Tehran Tax Affairs Head Office and, through making use of relevant statistical methods and software, were put under investigation. The findings obtained indicate that there is a significant difference between the declared and assessed taxable incomes. Moreover, the factors involved in this difference are all, in isolation, significant. In order to show the degree of importance of each factor, the proportion of each variable in the overall difference were calculated and Freidman Test was used.

Background and Aim: What arose out of the notion of corporate responsibility is the maximum profitability for its shareholders. However, the discourse of the 21st century has led companies to accept the social responsibility. In other words, firms are not only responsible for their stakeholders but also a responsibility for community in which have business activity. Materials and Methods: This is a descriptive Study. Ethical Considerations: Honesty and confidentiality have been observed. Findings: Accepting social responsibility for companies has pros and cons. however; there are many international and domestic legal documents on corporate social responsibility, foremost of which are the principles of the constitution and articles of labor law. Conclusion: Today, the expectation of fulfillment of all social goals by states is not possible. Companies due to the power of management, wealth and workers under their supervision can fulfill a part of these social goals.

This article tries to prove authenticity of job-based CORPORATIONS according to juristic principles. The author first mentions definitions given by Shiite and Sunni jurists on job-based CORPORATIONS, in comparison with property-based CORPORATIONS, and then their decrees on the matter.He reports that quite all the Shiite jurists do not present it as an illegitimate corporation while the Sunni jurists do not hold the same decree on this Then; he illustrates Shiite jurists' proofs for illegitimacy of such CORPORATIONS which include consensus, risky condition of such CORPORATIONS, and the certain number of contracts according to sharia'a. He presents proofs to reject all the above and tries to prove job-based corporation due to rational evidences, general specifications of religious reasons, and legal entity ownership.

The reason that most bankruptcy CORPORATIONS’ does not succeed is the unfavorable status and improper management of working capital. These CORPORATIONS have good financial status in the long run, but because of incompetent working capital, are not able to compete with other CORPORATIONS’ and they expelled. Profit units are able to affect CORPORATIONS’ rate of cash by applying various policies in relation to working capital management. These strategies can affect rate of risk and their return. The present study survey the affect of policies of CORPORATIONS’ working capital over the rare of Companies risk.The Population in this research has the financial statements of accepted companies in Tehran Stock Exchange (TSE). In order to analyze data, panel analyzes and ANOVA were used. To measure the CORPORATIONS’ risk Beta criteria was considered.The results of this research reveal that, there is a significant and positive relationship between the policies of working capital and CORPORATIONS’ risk. Other findings of the present research show that there is a significant and positive relationship between CORPORATIONS’ size and risk.

This paper provides a commentary on Lacy-Nichols and Williams’,analysis of the emerging tactics of the ultra-processed food transnational CORPORATIONS (TNCs). Our paper provides an overview of the growth in power and influence of TNCs in the past three decades and considers how this change impacts on health and health equity. We examine how wealth inequities have increased dramatically and how many of the health harms are externalised to governments or individuals. We argue that human interests and corporate interests differ. The article concludes with a consideration of alternative ways of organising an economy that are more human centred and health promoting. We suggest five changes are required: improved measurement of economic outputs beyond gross domestic product (GDP),improved regulation of finance and TNCs,development of localised economic models including co-operatives,reversal of privatisations,making the reduction of economic inequalities a goal of financial policy. We consider the barriers to these changes happening.

This article wants to propose this theory that Farm CORPORATIONS are agropolitan development models in Iran. As over-concentrating investments to the urban areas did not lead to a trickledown effect to the rural areas. To the extreme, there are ideas to minimize linkages with the urban economy, and to make the rural areas pursue self-sufficiency by maximizing its potentials. However, against this idea. They argue that rural areas cannot replicate an urban economy, because population concentration is needed to justify the production of various goods and services needed to fulfill the people’s needs and wants. Instead, sustainable rural economic growth should be pursued through specializing in the commodities in which the area has comparative advantage. Only a balanced flow can contribute to a healthy rural-urban linkage. These small urban centers play a role as the provider of basic urban services and as the collectors and processors of rural produces. These small urban centers are those agropolitans. Theoretical framework of this article is based on views, theories and perspectives of Rondinelli, Freidmann, Douglass, Pradhan, Saefulhakim, Anwar, Rustiadi, de Jung and Smith. After discussion and analysis of votes, Agropolitan development objective and its criteria are reviewed and summarized. Farm CORPORATIONS are discussed as a model of industrial and COMMERCIAL agriculture within typology of farming system in Iran. Agricultural companies Khezri and Islamabad general and specific features, structure and organization and labor as a case study in two dimensions comprised of modern agriculture organization and urban features are discussed and defined as a model of rural-urban balanced development. methodology in this study is based on documentary and field study and element analysis of an agropolitan system.