One of the basic problems of banking system in current conjecture, is increasing the amount of non performing loans compared with total extended facilities of banks. Some customers of banks, despite their willingness to pay their debts, do not have the sufficient payment power at the appointed maturity, but, if in case, there is any banking cooperation for restructuring of debts, they may continue the activities of their firms and will settle their debts in a gradual manner, within the specified time. However, with respect to importance of restructuring issue, the banking system has designed and implemented different strategies, which although, they are helpful to perpetuate the activities of the firms, but, they are subject to serious critics from the Jurisprudential, legal, economic and banking points of view in toto. Hence, in this applied survey, an attempt is made to criticize the current methods of restructuring of debts, viz-a-viz utilization of Analytic-Descriptive Approach thereto, and propound a new strategy for execution of restructuring process of non performing loans of banking system. The basic function of this strategy, is to use the diminishing partnership contract, under which the customer in this form of contract, will participate with banks for its owned portion of capital assets, and with condition of being authorized to use the partnership share of banks, he is obliged to pay the renting cost of asset and gradually purchase the partnership share of banks, ipso facto.This type of financing method can be implemented along with other existing contracts, or otherwise as an alternative in the banking system, quid pro qua.

In this paper the intergenerational justice is discussed through the subject «DISCOUNTING» and explained that if DISCOUNTING is just in social decisions or not and if so, is there any Islamic criterion for this important economic parameter. Hence, the library research method and logical analysis of Islamic documents has been used to show that intergenerational justice is satisfied if by utilizing a specific amount of natural resources the same amount of resources be generated from other forms of capitals. Finally, it is concluded that the DISCOUNTING is not unjust if the above condition is satisfied. Otherwise, any positive and zero rate of DISCOUNTING is unjust and it should be used a rate between zero and minus one if it is necessary to use the exhaustible natural resources.

Objective: Delayed DISCOUNTING Procedure (DDP) is defined as DISCOUNTING of the value related to a reward or punishment due to a delay in their presentation. This procedure, as one of the infrastructural processes underlying riskful decision making, plays a significant role in neuropsychological basis of several psychiatric disorders. Here, in the first DDP study in Iran, a Persian computerized DDP task with standard logic was used. Method: In this study, 100 students (75 males) chose between receiving 100,000 Toomans after a constant delay and immediate receiving of a decreasing amount of reward in eight consecutive stages. The duration of delays in these stages included 6 hours, one day, one week, two months, 6 months, one year, 5 years, and 25 years. The mean indifference points (in Toomans) among subjects were measured for these delays which were 96280, 94357, 90397, 80750, 68862, 55608, 33350 and 14308 respectively. Results: There was no significant difference between male and female subjects. Nonlinear regression analysis of our results showed that the hyperbolic function could better explain the DDP function than the exponential function. Applying A/(1+KD) logic to all of the subjects, we found k = 0.060 and r^2 = 0.9334, which reached near 0.98 after increasing the power of variable s in the denominator. Conclusion: The amount of delayed DISCOUNTING of reward in our study is higher in comparison to the western studies (on 1000 $) which may be influenced by higher interest rate, economical instabilities, being distrustful among subjects regarding the paying of reward in next several years, and higher value of 1000 $ in western societies compared to the value of 100,000 Toomans for an Iranian subject.

The BILL of lading is a document that is the reason for the existence of a transport contract and is issued by the operator or his agent at the request of the sender and the ownership of the goods for its owner, the receipt of the goods by the operator and his obligation to surrender the goods. There is no record of the BILL of lading in our jurisprudence and Civil Code and the word BILL of lading only in Article 383 of the Commercial Law has been used, but has entered into our domestic laws for the reason of practical necessity in trade and consequently in the transportation of this document with a look at international trade law. In the 2019 Trade BILL which has not yet received the approval of the Council of Guardians, contrary to the Commercial Law of 1932 that the BILL of lading is defined and the characteristics and information contained in it are stated. Our legislator in expressing the necessary information contained in the BILL of lading to the conventions of Convention on the “Contract for the International Carriage of Goods by Road” (CMR) and Convention concerning International Carriage by Rail (COTIF) noted but in expressing the characteristics of the BILL of lading, pointed to cases that are not in line with the above conventions. Contrary to the viewpoint that in land transportation only a roadmap that is a non-transferable document can be issued has accepted the issuance of BILL of lading in this type of transportation and ended the disputes in this regard.