A delay in finalizing a company's tax file causes a decrease in the real value of the government's tax revenues, an increase in the cost of tax collection, and the destruction of the business environment for companies. Therefore, in this article, the factors influencing this delay were investigated by using the data of 45 companies from the three petrochemical, chemical and food industries of Iran and analyzing their tax files during the financial years of 2015 to 2015 using the combined data regression method. The results show that 62% of the cases were decided in authorities outside the tax organization and the average time for the companies' tax cases to be decided was more than 4 years. The results show that the size of the company, tax complexity, the difference in the diagnostic-expressive tax rate and the change in the tax laws have a positive and significant effect on the delay in the finalization of the tax in all companies, but the results are somewhat different in the petrochemical industry, chemical industry and food industry

Discourse analysis examines the impacts of human, gender and cultural interactions and social values on discourse, and studies the way these relationships are presented in the text. Hence, in this article, which deals with the phenomenon of bargaining in an Iranian culture, Kermanshah, the approach of critical discourse analysis is used to study the discourse of bargaining regarding the mind control process of the audience. According to Foucault, power has a non-predetermined structure, hence because of its elusive nature, participants in a discourse can play different roles. This research data is gathered utilizing a questionnaire (164) and recording some conversations (850 minutes), in three different social class areas in Kermanshah. The analysis of the data shows that discourse participants use different linguistic mechanisms to reach their goals in bargaining, such as topicalization, short single sentences, exclamatory, imperative and interrogative structures, besides prosodic prominence strategies such as changes in stress, intonation and juncture which can end in shifts in the focus of the information structure of the sentences. However, simple words with ideological connotative meanings have the highest frequency. Moreover, according to the findings, three highlighted behavorial strategies frequent in bargaining include the usage of religious beliefs, having ethnic tradition biases, and stating economic, social, and class problems. The results indicate that the various roles pertaining to the bargaining participants – buyers and sellers-put bargaining in the category of reverse discourse, as Foucault calls it. The seller, in the power hierarchy, is the superordinate through the ownership position, while the buyer is the subordinate. However, in mind controlling, the buyer’ s attempt to control the seller secretly makes them the controller, the one who applies power in a bottom-up order. Given that it is impossible to control the seller's mind without persuading them or without changing their worldview, bargaining is categorized as a rhetorical task, and the buyer, in this discourse, is the rhetor.

Lack of balance in transaction power between contract parties leads to a relatively deep gap between them causing one party of the contract to be named as poor party and the other party as strong party. Inequality in dependency levels, knowledge and urgent conditions of poor party are among the factors that pave the way for lack of balance in power between poor and strong parties. Legal justice necessitates proper strategies to be presented to face with this kind of inequality. In Iran's Law, only some have reached from title of misuse of urgency to solution of duress transactions, annulment. Moreover, a number of theories have been proposed in developed countries like United States and England, and some of them have been proposed by Iranian lawyers, which, present strategies for annulment of imposed or unreasonable terms. However, this study aims to apply a strategy which, in addition to supporting the poor party, takes a step to maintain the principle of transaction necessity, so that trade boom and motivation for gaining knowledge and specialty will not be disappeared. Exploiting Transaction Imitation Theory will be efficient with regard to this aim.

Using Information Technology techniques have been increased complication and dynamicity of supply-and-demand systems like auctions. In this paper, we introduce a novel method by applying Reinforcement Learning (RL) price offer as one of the robust methods of agent learning which can be used in interactive conditions with minimum level of information in auction and reverse auction. Negotiation as one of the challengeable and complicated behaviors is caused an agreement on price in auctions. The main aim of our method is maximizing seller’s and customer’s profits. We formulate seller and customer selection in form of two different RL problems. All of the RL parameters like states, actions, and reinforcement function are defined. Also, we describe an experimental method to compare with our proposed method for proving advantages of our method.