قاسم قاسمی

The principle of quality is crucial in legislation. Legalizing an act is insufficient in criminal law; true quality is evident when criminal laws align with societal demands. Updating traditional crime-related principles can significantly contribute to improving criminal law. As a member of the European Union, the Netherlands adheres to human rights regulations, a cornerstone that not only considerably impacts its criminal justice system but also guarantees the integrity of its laws, providing a strong sense of reassurance and confidence. The profound impact of these human rights regulations on the Dutch criminal justice system underscores their importance. This study examines the principles governing crime in the Netherlands and compares them with those in Iran. The Dutch legal system follows a distinct and specific pattern in defining crime. In contrast, the absence of a definition of the principle of quality in Iranian criminal law has raised substantial challenges for the actors in the criminal justice chain, highlighting the urgent need for improvement and change.

The main purpose of this study is to determine the impact of female managers, the quality of financial reporting on auditing fees in the Tehran Stock Exchange. Today, in order to improve the quality of financial reporting in the market and obtain a sustainable competitive advantage, survival and progress, the monitoring mechanisms in the organization must be improved to prevent stagnation and destruction. The auditor, the board of directors and their type and behavior have been taken into consideration in order to align the interests so that the main goals of any corporate governance system, which is the accountability of the internal officials, are realized.

This research was conducted for a period of 5 years in the years 2018 to 2022. Sample data of the studied companies were analyzed by analyzing their availability by classifying them using Excel software and analyzing them using Ives software.

The research results showed; there is a positive relationship between the presence of women in the board of directors or the audit committee and the quality of financial reporting and this relationship is also significant. Also, the quality of financial reporting modulates the relationship between the presence of a woman on the board of directors or the audit committee and the audit fee, and the relationship is negative and significant.

Originality: 

Although due to the characteristics of women which is always associated with conservatism, and since the criterion for the quality of financial reporting is earnings management, so there was an expectation of a negative relationship between these two variables, but perhaps due to specific characteristics in the Tehran Stock Exchange. It became positive and significant.

Numerous factors, including individual and social factors, can be related to the demand or non-demand of the right of punishment by avengers of blood. the purpose of this study is to investigate the relationship between the variables of murder method, precedent of decision and collective quarrel with the decision of the avengers of blood.The present research is conducted by Survey method and Chi-square and Phi Kramer correlation tests were used.The statistical society is premeditated murder cases in Tehran that occurred in March 2004 to September 2015 in Tehran and executed to September 2016 in which one- hundred cases were selected by convenience sampling method and SPSS software was used. According to the research findings, in cases where murder is considered cruel due to indicators such as the use of clubs and swords, inflicting more than two blows, sexual harassment of the victim and burning and amputation of the corpse, in %57/1 of cases leading to retribution,while in cases where the murder was not brutal, retaliation happen in only %24/6 and in %64/9 it has led to receiving blood money and in %8/8, it has led to free forgiveness. The analysis of the data finally led to the conclusion that there is a statistically direct and significant relationship between the decision of the avengers of blood and the method of committing the murder. The findings also showed that there is no significant relationship between the precedent of the killer's decision and also the mass conflict with the decision the avengers of blood.

The main purpose of this study is to determine the effect of tax plans on the value of the company with the role of adjusting the characteristics of the board of directors in the Tehran Stock Exchange. According to the modern financial theories, there is a relationship between accounting variables and a company value. Companies that have good corporate governance and make the best use of the resources at their disposal will have more value and as a result will be able to increase the wealth of the owners. The present study was conducted using a combined data method in 148 companies over a 5 year period of time from 2014 to 2018 years. Sampled data of the studied companies were analyzed by analyzing their availability by classifying them using Excel software and analyzing them using Ives software. The research results showed; There is a positive and significant relationship between tax plans and the value of the companies. Increase the tax plans are achieved due to higher profitability, which is also one of the most important criteria for creating value in companies. The size of the board of directors and the duality in the role of the CEO negatively and significantly adjusts the relationship between the company's value-added tax plans, as well as the board independence and gender diversity in the board of directors moderate the relationship between the company's value-added tax plans positively and significantly.

The inescapable dependence and connection of living organisms with the environment, along with the ease of contagion and the cross-border nature of the harmful effects of destructive environmental actions, increases the risk of serious vulnerability of humans if the environment becomes a target or tool by terrorist groups. Such a way that it is possible, as a result of environmental terrorism, the life and health of a wide range of human societies may suffer irreparable injuries and cause extensive damages. For this reason, in order to fight against environmental terrorism and control the risks its injuries, it is not enough to criminalize and determine the legal punishment for the perpetrators, but it is necessary to think of comprehensive and universal preventive measures. In order to avoid the terrible dangers of environmental terrorism as much as possible, must considering the international norms, measures to prevent environmental terrorism be foreseen. The present research has been done in a descriptive-analytical manner and in the form of citations through the use of library and electronic resources including books, articles, dissertations, regulations and international documents in Persian and English languages. Deterrent norms in the prevention of environmental terrorism in international documents, in the form of measures such as the prohibition of supporting terrorism, norms related to humanitarian rights, curbing the development of weapons of mass destruction, norms related to environmental protection, necessary measures to protect agricultural products and other basic needs. And also assuming the occurrence of terrorist behaviors, supporting the victims and restoring the previous situation under the light of transitional justice, they are among the measures that will be effective in preventing or mitigating the risks caused by environmental terrorism. International documents and norms indicate that the experiences of historical events have made the international communities understand the terrible dangers of environmental terrorism and predict measures, albeit incomplete, to prevent the occurrence or neutralize the effects of such terrorism.

The legal effect of the Wolfenden Committee's proposals was to reduce the limitation of criminalization, that is, to decriminalize some immoral acts that actually had a religious basis. But what was the message of this retreat from criminal law is important, especially because of the discussed issues that were related to the field of ethics and the meaning of ethics. So, if decriminalization contains a prescriptive and affirmative meaning, then it should be stated that the mentioned committee was a permissive and a center for the justification and spread of immorality, while if it was evasive and its body and text lacked moral value compared to decriminalized examples, then with a discussion outside the field of morality is faced, and it can be said that decriminalization is not the same as permissibility of those actions. Based on the extra-legal approach in this research, it was investigated that there are important sociological and logical dimensions behind the legal outcome of the committee. So that the social and moral changes of the society, the change of values and the prominence of issues such as personal privacy and on the other hand the emphasis of the rules of legal ethics on duty and virtue, not right (harm) ultimately lead to the conclusion that criminal law is neither logically nor practically capable of providing for morality and the committee, by maintaining a neutral position and without moral value judgement, took a way of escaping from criminal law, and considered the real task of criminal law to deal with public manifestations of corruption, and therefore, by separating the two types of crime and guilt, he pointed out that crime evasion and Determining the limitation of criminalization in cases related to moral advocacy is not logically equal and comparable to the permissibility of immoral actions, at the same time, this logic can govern other criminalization systems as well.

The present study was conducted with the aim of investigating the relationship between company risk, operational efficiency and board of directors' compensation with regard to the moderating role of company size in companies listed on the Tehran Stock Exchange. In terms of classification based on objectives, the current research is of applied type and in terms of data analysis method it is cross-sectional correlational research. The statistical population of the research is all the companies admitted to the Tehran Stock Exchange in the period of 1396-1400, and 154 companies were analyzed as the final sample of the research. The collected data of the companies were analyzed using regression analysis and using Eviews and Stata software. The results of regression analysis using the method of fixed effects and generalized least squares and hypothesis testing show that there is an inverse relationship between company risk and board of directors' compensation, and there is a direct and significant relationship between operational efficiency and board of directors' compensation and between company size and board of directors' compensation. . Also, the results show that company size inversely moderates the relationship between business risk and board compensation and directly moderates the relationship between operational efficiency and board compensation.

Domestic violence is the most common form of violence against women with the most social, psychological and economic consequences; Therefore, the present study aims to investigate the relationship between spousal abuse (violence against women in the family) and some factors affecting it. The purpose of this study is to identify the extent of spousal abuse and types of violence against women in the city of Karaj. To examine some of the factors affecting violence, theories related to resources, pressure and the theory of patriarchy have been used. This study was conducted as a survey using a questionnaire on 100 women over 18 years of age in Karaj ) married and women in relationship) using cluster sampling.Findings show that there is violence in the community in different dimensions. The highest rate of common violence is psychological and economic violence and the lowest rate is physical violence.The results show that there is a direct and significant relationship between female employment and sexual violence and a positive and significant relationship was observed between men's education and types of violence. The findings also indicate that between the economic status of the family and types of violence There is no significant relationship.

Development of QSAR and molecular docking is a key to the elucidation of pathomechanisms of epigenetic diseases. Quantitative structure- activity relationship (QSAR), Molecular docking and molecular dynamics simulation were carried out for some modulators of modified chromatin proteins as anticancer agents. The Imperialist Competitive Algorithm (ICA), partial least squares (PLS), Principle component regression(PCR), Coralsea,and Multiple Linear Regression (MLR) were used to achieve the QSAR models. Suitable descriptors were selected which includes features such as atomic mass, Van der waals volume, shape and geometrical structure of compounds. Then, molecular docking studies were performed using Autodock Vina software which had a high throughput accuracy. Based on features such as number of hydrogen bonds, bonding length, binding affinity, and also root-mean-square deviation (RMSD), the best complex were selected. In general, QSAR, molecular docking and molecular dynamics simulation illustrated that compounds 9 and 14 were selected as suitable agents for the design of anticancer drugs. Drug-likeness descriptors of compounds calculated by DruLiTo. In the molecular docking study, the maximum binding affinity of -9 kcal/mol was obtained between each of enzyme systems (PDB: 3MXF) and the geometric-optimized molecules, representing a strong interaction.

Environmental terrorism is a violent behavior that with the intention of depriving the peace, order and security of human societies, by targeting the environment, endangers human life and health and environmental security and whenever at the same time with Conflicts Armed and on the part of one of the parties to the conflict, it causes extensive and irreparable damage and not only endangers the health and life of the contemporary generation, but also endangers the health of future generations and deprives the healthy of environment. Therefore, reviewing strategies to deal with such events is the main purpose of current research.
The present research has been done in a descriptive-analytical manner and in the form of citations through the use of library and electronic resources including books, articles, dissertations, regulations and international documents in Persian and English languages.
The only way to fight with this criminal phenomenon is to bind the parties to the conflict to the norms and regulations related to international humanitarian law and to criminalize the violation of such regulations, in order to control the violence of the conflicting parties within the limits of international regulations. Violation of such regulations will result in criminal prosecution charges of "international crimes" or "serious crimes of international importance."
Although Article 5 of the Statute of the International Criminal Court 1998 does not forecast environmental terrorism as an international crime, but because of the profound and irreparable harmful effects on human life and health and the health of the environment and the possibility of spreading such effects to remote areas. And even to future generations, international legal doctrine and documents recognize environmental terrorism as an acute example of terrorism and its importance in the line of international crimes and the effects of international crimes on it.

Objectiv: Mycobacterium tuberculosis (Mtb), is agent of tuberculosis. A series of novel N‑Oxide-Containing Heterocycles have been reported as selective Mycobacterium tuberculosis inhibitors. QSAR, Docking, and Molecular Dynamics Simulation studies were investigated. Imperialist Competitive Algorithm (ICA), Partial least squares (PLS), Principle Component Regression (PCR), Least Absolute Shrinkage, Selection Operator (LASSO), and Monte-Carlo simulation were used to create QSAR models. The molecular docking and molecular dynamics simulation were carried out on Mycobacterium tuberculosis (Mtb) strain H37Rv (PDB: 4XGQ). Atomic masses, atomic sanderson electronegativities, Ghose–Viswanadhan-Wendoloski antiinfective-like index and Ghose –Viswanadhan-Wendoloski hyptonic-like index were important in our study. The SMILES files have been used with coralsea software. The root-mean square errors of the training set, and the test set for ICA model, were 0.2970, 0.1395 respectively. The results of the Monte-Carlo method were the following: n=7, R²=0.9931, Q²=0.9857, MAE=0.039 (Training set); n=6, R²=0.9413, Q²=0.9107, MAE=0.367 (Test set). Molecules 10 and 11 were presented as the most stable ones that may be introduced for further investigations, including clinical experiments.

Economics is the most important area of law because the nature of the legal system is influenced by the intellectual system governing the economic system. Regulating the economic system and creating a network of relationships defined in it can reduce the costs of the legal system and increase its efficiency, and also disruption of it cause functional imbalance of the economic relations network of individuals and consequently disruption of the legal system. This issue challenges criminal law and causes unwarranted expansion of criminal instruments in the economic sphere. In this paper, a new approach of interdisciplinary economic and criminal law studies will be presented using descriptive-analytical research method. The findings indicate that; At least in the field of economic crimes, the bases, norms and criteria of criminalization rarely exist, and since its rules are to guarantee the basis and current requirements of the economic system, criminal law should always be dynamic and evolve along with the realities and developments of the economic system including Recommendation No. 12 of the European Council in June 1981, which is a strategic document in modern economic criminalization, along with the conventional principles of criminalization.

Criminalization by restricting and threatening the scope of freedom, more than any other of the strategies of the government, is subject to the moral judgments of society. This becomes doubly important when the conventional morality of society's direct ownership of criminalization, the most selective tool, is to be established.Legal moralism, unlike other principles of criminalization such as the principle of harm, which have good reasons for entering the field of criminalization, needs the support of conventional morality in the first place, and the challenge reaches its peak when the source of this protection is selected from sacred sources. In the face of acidity, the moral development of society is prone to erosion due to various factors. Ignoring conventional ethics, there is the potential for criminal law and, consequently, sovereignty to be caught in a crisis of legitimacy and rights, which is itself a manifestation of justice, on suspicion of injustice, an issue that governments do not like. Inevitable social and moral developments, in various forms and qualities, discolorize legal moralism to the extent that even in the penal systems of the religion, although with more difficulty and resistance and with their own capacities such as increasing the gap between the stage of proof and proof, its scope He has faced bills in various ways. This article, with a descriptive-analytical approach, considers the moral evolution of society as one of the most important reasons for the erosion legal moralism

Management information system is an important tool in the management of the organization and has been used mainly to automate the performance of codified management activities And ultimate goal of creating and implementing this system is to collect, refine, analyze, process, summarize and transmit the past and present information of the organization and related phenomena.This system seeks to provide reliable, complete, accessible and understandable information to users. Management information system is one of the most important achievements in the field of administrative work to improve organizational performance in organizations.The aim of this study was to identify and explain the factors affecting the implementation of management information system in the library, museum and document center of the Islamic Consultative Assembly.

This research is a mixture of quantitative and qualitative methods.The type of research is qualitative in the first stage in terms of exploratory purpose and quantitative in the second stage with explanatory purpose.In the qualitative section, to identify the factors affecting the management information system, the findings of internal and external research analysis, as well as interviews with experts and Delphi technique have been used And the data collection tool in the quantitative part of the research is a researcher-made questionnaire taken from the qualitative stage of the research. The statistical population of the qualitative part of the research consists of professors of information science and knowledge departments and managers with the history of library, museum and document center of the Islamic Consultative Assembly. 16 experts were selected by snowball sampling method. The statistical population in a small stage includes all librarians, administrators and officials of the library, museum and documentation center of the Islamic Consultative Assembly of 215 people. Due to the limited population, a census was conducted. Research data analysis was performed using structural equation modeling with Smart -PLS software.

According to the results, human, organizational and technical factors have been identified as effective factors on the implementation of management information system. The human factor has three sub-factors: managerial, educational and individual, the organizational factor has four sub-factors: environmental, economic, structural and cultural, and for the technical factor, three factors of network and infrastructure, security and user support have been identified.

Managers should pay attention to human, organizational and technical factors in order to implement MIS. Solutions such as full support of managers for implementation, holding seminars and training workshops, upgrading software systems in accordance with information needs and developments, observing security standards and using various hard tools software is recommended..

In moral duties, in order for an action to be characterized by morality, it requires free will, and by imposing and threatening punishment, there can be no moral consequence. This view, which has a solid theoretical basis, is largely attributed to Kant. But the consequentialist approach, considering the consequences (good) of the action, allows the government to compel. However, the Machiavellian spirit and the dryness and, of course, the objective inefficiency of such views have led some Consequentialism thinkers to return to the status quo of the will, such as those who, while emphasizing the role of free will in accepting moral matters, believe that the contemplative position should be distinguished from current position. The current situation has changed. However, in science, when we look at the main record of legal ethics in creating good and developing morality through punishment and coercion, it certainly can not be possible as a result, because it is better to do it by accepting the difficult path of conscientiousness. Strengthen the moral will, which, ironically, will result in consistency and durability.

The challenge of economic crimes is important today in several ways, on the one hand, the role of the economy in shaping criminal law, the role of criminal law in supporting the economy and economic activities, the role of government policy in creating or preventing economic crimes and in a broader view Economic corruption and the role of culture (customs, values, religion and ideology) governing the economic system. It is a multi-axis issue that introduces the systemic approach of institutionalists in the analysis of economic variables. A Heterodox approach with dissident teachings to define a development model that makes the prevention of disruptive economic behaviors (economic crimes) possible only by identifying the fundamental institutions of the economic system (including economics, law, politics, culture) in any modern society. Inductive and Systematic study method that with a pragmatic approach to economic facts instead of deductive, abstract and subjective studies, explains economic crimes in accordance with the economic and legal realities of society, which is a suitable version for comprehensive, rapid and consistent criminalization.With economic developments and in accordance with specific institutions, the economic system governs the social system.

According to Iran's Penal Code, in intentional murder cases requiring retribution, the authority to determine the punishment is entrusted to the avengers of blood and since decision’s type can fluctuate, from retribution to forgiveness, it is very important to the factors related to avengers of blood ' decision-making. In every judicial case, there is a complex structure of situations and social relations that predict how to deal with that case and guide decisions about it. It seems that the avengers of blood ' decision is influenced by the social structure of the case and the different social structure of the cases causes a difference in the outcome of the cases. social structure of cases was used . The present research is conducted by Survey method and observation technique and Chi-square and Phi Kramer correlation tests were used. The statistical society is premeditated murder cases in Tehran which one- hundred cases were selected by convenience sampling method. According to the research findings, there is a significant relationship between the decision of the avengers of blood and the kinship of the murderer and murdered and in closer kinship relationships, there has been a greater tendency to give freely and receive blood money. The findings also showed that, out of 43 married murderers, in 32.6 percent, spouse and in 14 percent, the family of the spouse or lover was killed, therefore there is a significant relationship between the murderers being married and the murder of couples with a significance level of 0.001.

The economic system is based on human historical and intellectual developments and is formed in the framework of daily material exchanges and in pursuit of individual or collective interests and has institutions, tools and basic requirements that are always evolving. The legal system is also defined as a regular network of institutions and tools that supports the economic system with a wide range of guidance, commercial, legal and criminal requirements and plays a role in the most coercive form of the basic requirements of the economic system with economic criminalization. The characteristic of dependence of the economic system and the legal system requires that economic criminalization should be considered by understanding the dynamic characteristic of the economic system and the economic realities of each country, the origin and criterion of legislation and the adoption of economic policies. This article seeks a new and unconventional approach to the criminalization of economic crimes, and due to the lack of research background, this article can be the beginning of research in this field. Based on this, in this research, using the descriptive-analytical method and in order to discover the answer to the question, "What is the position of the economic system of the Islamic Republic of Iran in the criminalization of economic crimes", first, the position and role of the economic system in criminalization economic and in the second part, the economic system of the Islamic Republic of Iran and its place in the criminalization of economic crimes are discussed. The results of the research indicate that the support of advanced economy is advanced criminal law, and the support of the national economic system will be advanced criminal law and in line with it; Therefore, the evolution of criminal law simultaneously and in harmony with the evolution of the economic system and the identification of the specific values ​​and structure of the economic system of the Islamic Republic of Iran is assumed as a basic and modern principle for criminalization in the economic field.

The right to a fair trial is one of the human rights requirements. Accordingly, individuals can claim this right from the government. Fair trials have known principles like proceeding a trial within a reasonable time without unjustified delays. Particularly, handling within the fastest time, with the necessary and sufficient accuracy. It is also known as speeding up the criminal process. Simply, the foundations of this right must be identified. Since most of our country’s laws are derived from Imami jurisprudence; thus, the issue is pursued by analyzing jurisprudential principles of expediting criminal processes via considering the Imami jurists’ view regarding rights to appeal. The question is whether accepting the certainty of opinions in Imami jurisprudence is to expedite criminal processes or this view is solely based on jurisprudential principles and the need to obey the judge's decision? This article has examined the need to expedite criminal processes while expressing the jurisprudential principles of certainty or the ability to revise opinions, specifically in the Imami jurisprudence in a descriptive-analytical manner and by using library resources. The results indicate that the legislator's differential approach to certainty of opinions is derived from the of jurisprudential principles interpretations. There may be a sort of criminal process expedition, but this is not flawless, because expedition at any cost especially with the execution of a wrong verdict, is not desirable for a fair trial in addition to its irreparable material and moral damages.

The purpose of this study is to investigate the role of economic policy uncertainty in the relationship between voluntary disclosure of information and information asymmetry in companies listed on the Tehran Stock Exchange.

This research is descriptive, correlational and post-event. In order to investigate this issue, research hypotheses based on a statistical sample consisting of 138 firms during the years 2009 to 2018 and were tested using multivariate regression models.

The results show that the relationship between voluntary disclosure of information and information asymmetry is statistically negative and significant. The results also showed that economic policy uncertainty as a moderating variable weakens the relationship between voluntary disclosure of information and information asymmetry. This means that in a situation of economic policy uncertainty, with the reduction of inefficient fiscal and monetary policies and also the reduction of public distrust in economic decisions, voluntary disclosure of information decreases and as a result, information asymmetry increases. Economic uncertainty with disruption of the price system leads liquidity to unproductive activities and reduces the inflow of liquidity to production and thus reduces corporate investment.

Originality / Value:

The results of this study, in addition to developing the literature on economic policy uncertainty and information asymmetry, help capital market participants, decision makers, analysts and potential and actual investors of the Tehran Stock Exchange to analyze investment plans in financial assets and Securities should pay special attention to this important issue. The results also made financial and economic policy makers seek to create stability and create a safe investment environment, which is one of the basic conditions for the country's economic development, and by formulating long-term economic plans and taking into account the country's political and economic conditions, the necessary ground. Provide information to reduce asymmetry.

Formation of political system and governing on the religious basis in Iran and also establishing of religious results of legal rules have gradually assigned new questions and challenges against criminal justice system or above that, political authority. Especially Islam religion which is a comprehensive one and definitely is included personal and social rules in all aspects. But secularization is the most important challenge for government. An issue which is created from modernity. This fact is the beginning of many criticisms which lead to subjective ideas of religious-based. A matter that is against eternal presumptions. The most important of these criticisms include of limited rules of Hijab, forcing of each and every relationship just in married life, even sexual or less than that. Otherwise it’s so hard to change religious rules due to of its eternality. So secularization is one of the main key to be free of unti-modernity viewpoints. This  kind of expediency has the role of felexibility on the basis of secularization, but this time in an objective way. This is one the merits in Islam religion.

The purpose of this study is to investigate the effect of economic policy uncertainty, information asymmetry, and investor reaction on surprise earnings and voluntary disclosure.

The study is a descriptive, correlational and post-event research that was conducted in 138 companies listed on the Tehran Stock Exchange during the period 2009-2018. The variables were extracted from the website of the Statistics Center and the Economic and Financial Database of the Ministry of Economy, as well as the new revenue software and the report of the Board of Directors, and analyzed by multiple regression method.

The study showed that economic policy uncertainty has a positive and significant effect on the asymmetry of investor information. In addition, economic policy uncertainty has a negative and significant effect on voluntary disclosure. There was also no credible evidence that economic policy uncertainty had a significant effect on the investor's response to earnings surprises.

The transient negative effect of economic policy uncertainty on voluntary disclosure of management reflects the opportunistic view of company managers that causes economic policy uncertainty to be used to achieve the personal interests of managers.

 In addition to developing the literature on economic policy uncertainty and the reaction of investors to surprise profits, this study also prompted financial and economic policymakers to seek to stabilize and create a safe investment environment, which one of the basic conditions is the economic development of the country.

QSAR investigations of lipophilicity (XLOGP3) and biological activity (IC50) values of some Doxazolidine derivatives were conducted using combinations of multiple linear regression (MLR) and artificial neural network (ANN) modeling methods and three different optimization techniques including simulated annealing (SA), genetic algorithm (GA) and Imperialist Competitive algorithm (ICA). In addition CORAL software was used to correlate the lipophilicity and biological activity to the structural parameters of the drugs. The obtained results were compared and GA-ANN and ICA-MLR combinations showed the best performance with regard to the correlation coefficient (R2) and root-mean-square error (RMSE). The most effective descriptors extracted from lipophilicity and biological activity studies were presented and discussed. From GA-ANN method, the most important physico-chemical descriptors were found to be minimum value in atomic Sanderson electronegativities and maximum value in Squared Moriguchi Octanol-Water partition coeff.(log P ˆ2) descriptors.ICA-MLR method suggests the maximum value in polarizibility, electrotopological state and atom van der Walls volume as the most important physicochemical descriptors.It was concluded that QSAR study and Monte Carlo method can lead to a more comprehensive understanding of the relation between physico-chemical, structural or theoretical molecular descriptors of drugs to their biological activities and Lipophilicity.