Methodology is a major issue in all the fields covered by science. In Islamic jurisprudence, the jurist who uses his personal judgment (i.e. the mojtahed) rely on the principle of inference (estenbāt). This method can give great results, but they will be even greater if the mojtahed had himself a SPECIALIZATION in the domain concerned. This kind of SPECIALIZATION is not new: it was called (tajazzī) before and its principle has been accepted by most of the shi'i and Sunni authorities. As sciences are divided in numerous branches, so must be the mojtaheds. The more science expands, the more it requires SPECIALIZATION. And such a SPECIALIZATION is at the same time the cause and the consequence of the progress of science. This new trend is not contradictory with the principles of Islamic jurisprudence.

Statement of Problem: Prosthetic treatments account for more than half of the all provided dental services, as well as the highest number of lawsuits in some countries. The quality of Prosthodontics postgraduate programs has profound effect on the improvement of provided patient health care and reduction of patient complaints. Goal: The goal of this study was to survey different universities around the globe for the duration and subjects of Prosthodontics specialty programs, the title of degree awarded and the programs that are offered in conjunction with other disciplines. Materials and Methods: This study surveyed Prosthodontics specialty programs offered by different universities available on their websites, and reviewed published research on this subject using search engines such as Google, Pubmed and Medline. The published Accreditation Standards for the program and minimum requirements for achieving competency after completion of the program was reviewed. Result: The results of survey showed that prosthodontics specialty is not recognized by all countries. In 42 universities surveyed, the duration of program ranged from two to four years. The title of awarded degree varied in different universities. In some universities, prosthodontics and other disciplines were integrated in one program. Few universities offered additional subjects like photography, geriatrics and pain in their educational curriculum. Conclusion: The core subjects of the programs seemed identical. However, programs differ in duration, title and extra subjects.

Philosophy of Money is the most important work of Georg Simmel that is reconsidered nowadays in academies, after that was neglected during last century. In contrast to its title, this book is not about economics. It is a book of multidisciplinary subject in the fields of philosophy, culture, psychology, social sciences and economics. This article has two goals; first to introduce the content of this work briefly and second, to analyze the relation of this book to academic SPECIALIZATION in scientific disciplinary. For the first purpose, the most important concepts of the Philosophy of Money are reviewed briefly. The second purpose is considered from two aspects; first, what are the reasons of reconsidering this work in academies nowadays, after a century of neglect? And second, what relevance can this work hold to humanities and social sciences’ situation in Iran? Therefore, in the first place the Simmel’ s theory of social forms is reviewed and then upon it, concepts such as objectification, ramification, subject-object, modernity, aesthetics, end-mean, and the form of religion are discussed. In appraising the relevance of Philosophy of Money to academic SPECIALIZATION in the contemporary world and especially to academic atmosphere in Iran, nowadays phenomena of the booming of interdisciplinary research in humanities and social sciences, and the relation of religion to these sciences are considered.

The main purpose of this paper is investigating impact of audit quality on earnings management in listed companies on Tehran Stock Exchange. Prior researches (Namazi et al., 2011; Karami et al., 2011) use proxies as auditor tenure and audit firm size for measuring audit quality but in this research, we use auditor industry SPECIALIZATION for measuring audit quality. For investigating this relationship; we use data for 117 listed companies on Tehran Stock Exchange for period of 2006-2010. We use the absolute value of discretionary accruals as a proxy for accounting-based earnings management. We also use a market approach as a proxy for determining of specialist industry auditor.Our findings indicate that clients of industry specialist auditors have lower absolute value of accruals relative to firms with incentives to manage earnings that do not hire industry specialist auditors.