The existence of widespread inflation in different societies and the complexity of financial analysis methods as well as the variety of the needs of internal/external users of such analyses in combination with sensitivities of decision making authorities all together have necessitated the presentation of realistic information to be used in financial reporting processes. REASSESSMENT of fixed ASSETS, in its turn, is a result of such changes. The present research aims at exploring the impacts of REASSESSMENT of ASSETS of companies on the disclosure of their real ASSETS and their actual income taxes. This research makes use of both descriptive (correlation) and survey study methods. In addition to the data gathered from the administration of a researcher-made questionnaire, some information needed (data of 2001-2007) has been extracted from financial statements of companies running under the supervision of Industrial Development and Renovation Organization of Iran (IDRO) and Iranian Mines and Mining Industries Development and Renovation Organization (IMIDRO). Research findings indicate that there is a strong effective relationship between REASSESSMENT of ASSETS and the disclosure of companies’ real ASSETS. On the other hand, REASSESSMENT of ASSETS has affected the income taxes of the companies in question though in a one-way manner.

The archaeologists who have investigated Ziwiyeh have presented different views about the constructors of material culture and its artistic styles. The majority of them, relying on one single object and analyzing its inscription and comparison with similar cases of adjacent cultures and sites, have attributed the origin of materials and artistic styles with respective region, and on the basis of the comparison, have dated all of the collection of Ziwiyeh. What is wrong with them about the stylistics and chronology of objects is that they coincided all the collection of objects found in Ziwiyeh. It seems, one of the reasons for this imagination have been discovery of the majority of treasure items in the bronze coffin. In this research I try to consider all different styles in Ziwiyeh complex and present more suitable dating which includes all styles and material culture. Proposed chronology expands from the end of Iron Age II to the Median period.

In some point of view, neither Michel Foucault nor Ibn Khaldun are considered philosophers in the conventional classifications, but both are very  important in intellectual and, of course, in philosophical contexts, especially for those who are interested in the deep study of human life from the perspective of political thought.The main concern of two thinkers, one in the 14th century, the other in the 20th century, is the issue  of power, although neither of them provided a precise definition of it. In this article, an attempt has been made to show the place of power and domination in the political thought of both thinkers by examining the thoughts of two thinkers. And in search of an answer to this question, how did Asabiyyah and industry of religion in Ibn Khaldun's thought and social control through self-technology and discipline in Foucault's thought lead to the expansion of the domination of power? This article is written by analytically comparing the opinions of two thinkers based on Ibn Khaldun's most important book called Muqaddimah and Foucault's late works

One of the most frequent rules in various areas of demonstrative jurisprudence of Two Major Sects of Islam religion is a rule that is known among Shīʿa as “tolerance in the evidence of traditions” (Arabic: التسامح فی أدلّة السنن) and in Sunnī as “latitudinarianism in documents” (Arabic: التساهل فی أسانید). Believers in the general application of this rule have based it for reasons such as consensus (Arabic: إجماع), tradition famous through practice (Arabic: الشهرة العملیّة), and rational judgement (intellectual judgement) and a group of aḥādīth (Arabic: أحادیث, plural form for ḥadīth, literally “talk” or “discourse”) called “Akhbar-e- Man Balagh” (Arabic: أخبار من بلغ). The understanding of the aforementioned narrations and the extent of application of this rule has caused a conflict of opinions among scholars. The narrations containing the excellences of suras of the Holy Book of Quran is one of the fields of application of the rule of tolerance. The present research has explained the types of exposure to this group of narrations based on the rule of tolerance by using descriptive-exploratory method and using library sources and seeks to find a suitable approach about narrations of the excellences of suras (chapters) of the Holy Book of Quran. The interaction with these narrations is organized based on a special reading of the rule of tolerance in the selected approach, which is based on a rational interpretation of the contents of Man-Balagh (Arabic: من بلغ)’s narrations and is compatible with the indications of some verses and traditions. The use of weak narrations containing the excellences of suras (chapters) will be permissible based on this approach considering three conditions and without any certainty of attributing these narrations to Sharʿ (Islamic rules).

How to profoundly change the beliefs of the polytheists during the age of revelation from the denial of the Prophet (pbuh) to the certainty of his Message and the acceptance of his full guardianship is a question worthy of attention. The order of verses about prophecy based on the order of revelation is the reason to lead a transformative process and a special Quranic method in institutionalizing the belief of prophecy in the lives of Arabs. In the first stage, the Holy Quran in the first Makkī (Arabic: المکّیّ, suras revealed in Mecca) chapters has prepared the community from the motivational side to accept the truth of the Prophet’s (pbuh) prophecy and briefly stating the key issues surrounding it. The Holy Book of Quran at the time of the emergence of oppositions and doubts (the second stage) destroyed the arguments of the polytheists and explained the prophecy and proved its authenticity from a cognitive perspective in the second stage by presenting clear arguments. and the Holy Book of Quran in the third stage after Madanī (Arabic: المدنیّ, suras revealed in Medina) period has undertaken measures in order to fulfill the goals of the Massage by explaining the true position of the Prophet (pbuh) to deepen and operationalize the Prophetic belief through explaining practical duties for the Prophet (pbuh) and behavior based on the acceptance of Walaya (Arabic: ولایة, meaning “guardianship” or “governance”).

The current research was conducted with the aim of identifying the employment competencies of educational graduates from the perspective of view of employers. This research was applied in terms of purpose and was among the qualitative researches of Grounded Theory type. The participants of this research included 24 employers in the field of educational (interviewers for the Education recruitment exam, directors of non-state educational institutes, directors and recruitment officers of non-state schools, directors of kindergartens and preschools) in Birjand city. Data were collected using semi-structured interview and analyzed by Strauss and Corbin method and using MAXQDA-2020 software. In order to validate the research, two methods of member control and peer review or feedback were used. Consecutive review and comparison of data resulted in the extraction of 28 categories and 6 themes. Data analysis led to the formation of a sub-theory. The model shows that the focal variable is the process of education and teaching skills. The focal variable, under the influence of contextual and intermediate conditions, leads to the formation of the strategies of "being a lifelong learner", "research skills", "planning skills", "classroom skills and classroom management", "purposefulness" and "problem solving skills". became Finally, "increasing employability" was the consequence of this process.

Considering the fact that the words in the intra-religious attitude are considered in two ways, the first is towards jurisprudential words and the second is a rational and conceptual view focusing on their meanings. we have tried to deal with one of the most important issues of intra-religious attitude with a rational approach by descriptive and analytical method, which is the category of "hermeneutic interpretation" of words, especially the most influential idea of interpretation & that is the view of the "spirit of meaning" of Ghazali. After Ghazali, Ibn Arabi used this theory of Ghazali regarding the development of meaning in creating his new idea, and by re-reading Ghazali's idea with a mystical approach, he presented his own theory regarding the expansion of meaning. While accepting the argument of the focal point of the theory of the spirit of meaning, he removes it from the exclusivity to the "linear", and for this purpose, he brought up arguments as well as the Conditions of Hermeneutic Interpretation in this regard. Ibn Arabi's arguments on transversal interpretation include new formulations in the argument, which after him, this theory was favored and accepted by Mulla Sadra, and then it was accepted by his students.

The NPM and New Public Financial Management were the umbrella for many public sector reforms such transition to accrual accounting, budgeting reform, enhancing public accountability and better governance. In this regard, providing services with approprite quality to citizens requires an environment for advanced and professional public financial management. the responsibility and accountability of better public ASSETS management depends on the existence of a sound accounting and reporting system that provides relevant information for fulfilling the responsibility and accountability purposes. But despite the efforts made over the past three decades, there are still unresolved questions and debates over government capital ASSETS. Most studies have focused on recognizing certain specific ASSETS such as heritage ASSETS and military ASSETS, Others have adopted a holistic approach to dealing with capital ASSETS. The present research has been conducted in a library research method. So by studying and reviewing the available literature, has attempted to survey the dimensions of the subject, Accordingly, while reviewing the classification of government capital ASSETS, the necessity and importance of recognizing and measuring them, and conducting a comparative study of government capital ASSETS in the selected countries, A Christensen etal (2012) holistic approach to accounting for the capital ASSETS of and finally an Ouda (2016) practical holistic approach are discussed.