Considering the importance and role of tax in the economic cycle of the country, in this research we are looking for the design of the tax ecosystem model. The purpose of this research is to provide a model of antecedent and consequential factors of the value added tax ecosystem model, which causes the agility of the supply chain. This research is qualitative and basic in terms of its purpose. Also, according to the method of data collection, it is considered a type of field research. The statistical population of the research is university professors, employees of tax audit offices and senior managers of tax administration in the country. The data collection tool in this study was a semi-structured interview. In this research, theoretical sampling was used and the sample size was 10 people according to theoretical saturation. For the validation of the model, the fuzzy Delphi method was used, and in this section, 16 people were considered as a sample, and according to the results, the indicators identified in the qualitative section were confirmed. According to the results of the research, there are two categories of themes. The main themes were discovered. The first group includes the main themes that have been identified as antecedent or influencing factors on the creation of the VAT ecosystem, and the second group includes the main themes that have been identified as consequential or influencing factors. According to the results of the antecedent and consequent model of the tax ecosystem, factors such as the reduction of tax costs, the tax culture of self-disclosure and the reduction of tax evasion can be important consequences of planning the tax ecosystem.

Analysis based on consequential argument is end - oriented analysis. The Main purposes of the fourth principle of the constitution of Islamic republic of Iran are achievement of legal order and guarantee the hierarchy of superior norms. Therefore, the constitution must be protected against legislature, but it must be protect against not only other branches and governmental organs. In other hand, the guardian council protects principles of constitution against legislature. This article try to present this argument that consequential analysis is useful about protection of constitution principles against political and other branches of government.

Most of the discussions in the area of the researchers are based on the Tahzir rule(warning) about the main cause of the damage. The warner as the cause of the damage is the principal responsible for the compensation and, based on the rule of warning, is not bound by the terms of the terms,however, persons such as wise, Insurance and treasury, who are considered responsible for the main responsibility of the person, are subject to the rule of warning Is it broken? In the query, the effect of the abovementioned rule and its quality and quality has not been answered by the responsible authorities in removing the guarantee. Tahzir rule is one of the reliable jurisprudence rules that was taken from one of Imam Alichr('39')s verdicts, saying, “, The one who warns others, is the one who will be forgiven. ”,Therefore, provided that the conditions will be met and as a result of holding premonitory rule, the agent of that loss no longer will be liable and also the wise person and treasury are not required to compensate it. Therefore, disclaimer of the main agent is not against the rules of compensating the losses through referring to insurance company.

Abstract: This study sought to answer the question of what are the causes of marital infidelity in the Iranian family. To Answer the Research Question, Qualitative Meta-Synthesis (QMS) Method Were Used. Then, 78 Scientific Papers Which Were Considered Marital Infidelity in Iran were identified and were Analyzed. The results showed that the factors of infidelity in Iran can be classified into 9 main categories, including: 1. Social factors, 2. Psychological factors, 3. Cultural factors, 4. Family factors, 5. Personal factors, 6. Relational factors, 7. Economic factors, 8. Media factors, 9. Contextual factors. Each of the main Categories is divided into Different Subcategories. The Social factors of infidelity were including “Infidelity Opportunities”, “Friend groups” and “Environmental Conditions”. Psychological factors of Infidelity Were Including “Personality Type”, “Attachment Styles”, and their “Love Schema”. Cultural factors have Pointed to “Change in Beliefs and values” and “the level of Religious Education” of people. The Family factors were including “Inappropriate Marriage”, “Family Conflict” and “the Kind of Family Background of people”. The Personal factors are “Sexual Dissatisfaction”, “Emotional Dissatisfaction”, “the Feeling of Loneliness”, “the Spouse Unavailability”, “Weakness in Controlling Spouse”, “Domestic Violence”, “Revenge of the Spouse” and “the Role of the Third Person in the Relationship”. The Economic factors are including “the Economic Status of the person”, “the Role of Economic Problems”, “the motivation of entering into infidelity under the Pretext of Job promotion”. The media factors Were Emphasized on “weakening Iranian Values through Social Media Networks and Foreign Satellite Channels” and “Producing of New Needs by Media”. Finally, the Contextual factors were including the Role of “Age” and “Gender” in the Infidelity. Findings showed that Infidelity Occurred in the group of men and youth in Iran, more than other Social Groups.

The criminal field in Law study has long been open to many ethical debates. The emerging issue of moral luck quickly reflected itself in criminal law conversations. This article has discussed one of the types of moral luck, that is, consequential luck, in the discussion between the moral philosophy and criminal law. consequential moral luck means that the result of the perpetrator's behaviour is effective on his moral evaluation. Consequence criminal luck is also defined as the result of the perpetrator's behaviour is effective on his criminal fate. In this article, after precise conceptual demarcation, an attempt has been made to correctly determine the center of ambiguity and to process the question of the topic of discussion carefully. The present article shows that there is no consequential moral luck, unlike consequential criminal luck. In ethics, blameworthiness is the ultimate point. In criminal law, blameworthiness is the beginning; It is a necessary but insufficient condition. This important feature, along with other rules such as expressiveness of punishment and minimality of criminal law, distinguishes the path of criminal law from moral discussions in the issue of consequential luck.

In Normative ethics, two major theories, deontology and consequentialism are against. These two theories in applied ethics, especially in medical ethics, because of this contrast, could answer many ethical questions and dilemmas in this field. Challenging issues in medical ethics can be pointed to two cases of abortion and brain death; deontological and consequential theories in response to these issues, suggest different solutions that evaluate and compare the two approaches in response to these issues will be required. This Article regarding the position of deontological and consequential theories in normative ethics, will be for moral issues of abortion and brain death, provide appropriate responses and with analysis and comparison of those responses, will be explored reasonability and credibility of each of these two theories in response to ethical issues and dilemmas.

consequential validity, a component of construct validity as a unified concept introduced by Messick (1989), deals with the impacts of tests on teaching, learning, individual test takers, teachers, society, and educational system within a country. Although the impacts of language tests on teaching and learning have been somehow studied, the consequences of ESP tests on individual test takers and teachers have not been given appropriate attention. The present study aimed at exploring the possible consequences of ESP tests, as parts of master and doctoral entrance examinations to post graduate universities in Iran, on the stake holders and society. In doing so, a qualitative research method was applied. The participants were 31 master and doctoral students, and 5 ESP instructors. The data were analyzed in terms of the content. Four main themes with a variety of sub-themes emerged from the content analysis. The results indicated that ESP tests have negative psychological (anxiety, stress, disappointment, self-confidence, teaching efficacy, disappointment), social (deprivation from education, ethical issues, acceptance of nonqualified candidates), financial, and family consequences on the learners and teachers. The society is also influenced as the result of ESP tests scores.

Identifying the constraining factors of production and yield gap is very important. Therefore; this research was performed to identify the production constraining factors of local rice cultivars. All management practices from nursery preparation to harvesting stages for 100 paddy fields of local rice cultivars were recorded through field studies, in Sari, from 2015-2016. In the CPA, the actual and calculated potential yield were 4495 and 5703 kg/ha, respectively and the gap was 1221 kg/ha. The yield gap caused by number of top-dressing variables was 324 kg/ha, equal to 27% of the total yield gap. The yield gap related to previous year of legumes cultivation was 218 kg ha-1, equal to 18% of the total yield variation. Among the 10 variables entered in the CPA model, the effects of top-dress fertilizer application and its application frequency and foliar application were remarkable, which could compensate a significant part of the yield gap (444 kg/ha, 37% of total) in the farmers’ fields by managing these variables. According to boundary line analysis (BLA) finding, actual yield mean on the basis of optimal limit related to 12 variables under study was 5369 kg/ha, with 881 kg/ha yield gap . Mean relative yield and relative yield gap for 12 variables (transplanting date, seedling age, number of seedlings per hill, planting density, nitrogen and phosphorous per hectare, nitrogen before transplanting, harvesting date, lodging problem, pest problem, diseases problem and weeds problem) were 83.64 and 16.35 kg/ha, respectively. Based on the finding, it can be stated that the model precision is appropriate and can be applied for both estimation of the quantity of yield gap and determining the portion of each restricting yield variables.

The purpose of this research is to investigate the factors affecting the formation of leading schools, so that it can be used in Iran's education. For this purpose, first, according to the research background and theoretical foundations, a conceptual framework was presented in the field of the components of an efficient and progressive school. Due to the nature of the subject, this research is an applied and developmental research and its method is of a mixed type, and includes quantitative and qualitative methods. According to the obtained information, the statistical population is about 3000 people. The sample size is estimated to be 344 people using Morgan's table. Stratified sampling method was used for sampling in this research, and 84 managers and 260 teachers participated in this study. The tool of this research is a researcher-made questionnaire. To analyze the data and answer the research questions, the correlation coefficient test and factor analysis were used. The results of the research showed that the components of management and leadership, research factors, educational factors, human resources, budget and infrastructure, technology and equipment are the main components of the formation of leading schools, and the component of educational factors has the largest contribution.