The inflow of foreign exchange, such as remittances, which is one of the most important sources of foreign exchange for many countries, may cause sudden changes and fluctuations in the national currency and have undesirable impacts on the economies of these countries. Thus, in this study, the influential factors of real exchange rate volatility in Iran with emphasize on remittances by using ARDL approach over the period 1980-2017 are examined and empirically analyzed. In order to quantify the exchange rate volatility, three methods can be used for the present study, which after selecting the optimal method, the model is estimated. The results indicate that remittances have positive and significant effect on the real exchange rate in the long-run and cause volatility of the real exchange rate; But in the short-run, remittances have negative effect on real exchange and lead to volatility in the real exchange rate in Iran. In addition, GDP per capita has the greatest impact on the real exchange rate volatility, both in the short-run and in the long-run.

Fair value accounting for valuation of assets and liabilities has given managers the discretion.The purpose of this study is to investigate the effect of manager’s discretion allowed in fair value measurement on investment selling decisions. In order to test the research hypotheses, a questionnaire based on the scenario was used. This questionnaire is based on Green et al. (2015). The statistical population consists of all active financial analysts in investment companies and stock exchange brokers and the statistical sample of the study was determined using the sample size tables of Cohen et al. (2000) of 268 people. Multivariate analysis of variance (MANOVA) and univariate analysis of variance (ANOVA) were used to analyze the data and test hypotheses. The results of this study showed that conservatism and its interaction with the fair value volatility have a significant effect on the investment selling decisions based on fair value, but the fair value volatility has no significant effect on these decisions. Overall, the results of the research showed that the directors' discretions in fair value accounting affects investment selling decisions.

The purpose of this study was to investigate the effect of managerschr('39') optimism and riskseeking level on investment selling decisions with emphasis on fair value accounting. The requirement to apply International Financial Reporting Standards and third-level discretion of fair value requires to review the behavior of managers regarding the effect of the level of optimism and their riskseeking on the investment selling decisions based on fair value. The research method is applied in terms of the target, analytical of the kind of quasi-experimental in terms of the nature and survey in terms of data collection method. The statistical population consists of all active financial analysts in the capital market and statistical sample includes 268 financial analysts which were selected by targeted sampling method. The period of research is 2018. To collect data, we were used a questionnaire based on the scenario. The results of this study showed that the level of optimism and riskseeking of managers does not have a significant effect on the investment selling decisions based on fair value. the level of conservatism applied to the assessment of fair value affects investment selling decisions, but the level of fair value volatility does not affect the decisions made. In addition, the level of optimism and riskseeking of managers does not affect the relationship between the level of conservatism and fair value volatility with investment selling decisions.

Contract-for-difference (CFD) between the transaction and the asset value without the transfer of the underlying asset. It is true that such a new business, which has not yet been subject to any legal and juridical review, will face doubts in terms of legitimacy. If what is given as a change is the increase in the value of the subject of the transaction, it is a matter of the intangible nature of the transaction, and that the price and value of the subject are not known at the time of execution, it is a doubtfulness of the gambling and the existence of ignorance and ignorance. The present study answers all possible controversies and suggests that, on the one hand, CFDs do not pay an additional amount for the same subject, but at the end of a CFD, that issue really has a value and a price more than its beginning. However, the change in the value of the subject of the transaction is not a function of pure-chance and probability, but is entirely based on logical and mathematical reasoning and real-market motion. Therefore, it is not only gamble, but even ignorant, this ignorance is required by most Imamie-jurisprudents Therefore, given the great benefits of this business, the recognition of the nature, and the establishment of new laws relating to It is essential.

In this study, using a basket of 5 most traded currencies as the base to measure currencies return (a basket with minimum variance in value), and applying variables affecting the exchange rate, we design a model for predicting and determining the best foreign exchange portfolio (in the sense of risk adjusted return), and then the output portfolios of the model, will compete the momentum based portfolio which is commonly used in forex and other financial markets. If there is a significant difference between the two models, the model presented in this study will be introduced as a model with the more ability than momentum investing strategy to predict the currency risk adjusted return.  For research, quarterly data from 15 currencies (which includes the 15 most traded currencies) has been used since 1999 to 2018, and the Dynamic Panel method is used to process related data. The research findings indicate the power of the proposed model for predicting risk adjusted return of the currencies Also, the finding shows than the fundamental variables (Interest Rate and Real Exchange Rate) have a positive relationship with the currencies return and the previous lags of currency return has a negative relation with the current return.

The purpose of this research is expanding the ground drivers of financial physics for the neurofinance effectiveness in the logic of financial decision makers. The implementation process of this study was mixed in terms of data collection. So, in the qualitative part, through a systematic screening, the background drivers of neurofinance in financial decisions were identified, and then, based on the pre-test and post-test plan, the difference between the approaches of financial analysts was determined through variance analysis. The results of the study showed that the experimental group, which was influenced by the skill evaluation of the identified drivers, has a higher coefficient than the control group in both decision-making scenarios of the analysts. It was also found that the experimental group, which was influenced by the DOPS skill evaluation based on the identified background drivers, has a higher favorability in the fair value fluctuation decision scenario than the conservative decision scenario. While the average of the control group is exactly the opposite of the experimental group.

Rising concentration of greenhouse gases will affect both the amount and characteristics of agricultural products. Decreasing the crop's growing period, increasing the evapo-transpirations and variation in nutritional characteristics of plants are the outcomes of global warming. Currently, the general circulation models (GCMs), are widely used to anticipate future fluctuation and trend in temperature and precipitation. Since these models are in coarse scale, they may not represent the precise features of local characteristics and therefore, needed to be downscaled to be compatible with local attributes and reality. The present study was motivated to evaluate temperature and precipitation conditions in Fars province for the period 2011-2040. For achieving this goal, two distinct statistical downscaling approaches were used to downscale the outputs of the ECHAM5 model. For two scenarios of this model including 20C3M and 1PTO2X, the outputs were downscaled for the period 1951-2005. As a reasonable relationship between observed data and the simulated time series derived for this period, the obtained regression models were applied to downscale the data for the period of 2011-2040. According to the given results by 20C3M scenario, Fars province fasces 0.55OC increase in temperature by 2040. This increase was estimated to be around 2.35 OC using 1PTO2X scenario. Also precipitation in 20C3M and 1PTO2X scenarios, respectively, will decrease around 14 percent and increase about 19 percent for next 30-year

Today, in different sciences extended studies have been done about fluctuations' values, during the history of civilization's evolution and decay. These studies are fulfilling for explaining the last work and the new artistic ideals. Even though there is a variety of researches but in our country it's not current. Studying the history without influencing deep inner value layers - as is formal today- will be less beneficial and skeletal archaeology.In western, many methods are suggested for definition of character’s historical period. Some socialistic methods discus a definite, unilateral historical –force path for history. Also liberals discuss the free and unexpected path. But the best and the most logical theories have sociological source. It pays attention to this issue less theosophical-philosophic. This study suggests adding theosophical method to beneath content of this science, displaying the naming explanation of historical evolutions and typological forming and social evolution during the history.This study tries to improve the identity preferment in the contemporary Islamic architect department. First we describe the beneath of Ebn-Arabi theosophy which is based on holistic naming theosophy in Quran. Then reviewing the art western sociologist's methods critical and analytically and studying the correspondence to Islamic architect evolutions. Finally try to explain the traditional architectural according to sociologist's This study according to analyzing the contemporize sociologist's opinion like ligety Sorokin and smith, try to set out the human art history theory based on Islamic theosophical theory and art sociological analytical opinions. The results show to explain the holistic naming and social comment with mystical approach by famous and quadratic history of Islamic Iranian architecture

The growth and development of societies and growth in human needs with development of communication which has resulted the genesis of a specific form of financial and commercial activities which do not face the preceding limitations and with a minimum funds provides to access the maxim profit from all over the world. CFD or a contract for differences is a transaction on the rising and falling of the asset’s value without delivery or transfer of the owning the underlying asset. This underlying asset can be stock indices, stocks or shares, commodities, bond. One of the most important and most basic is CFD trading on silver, gold, oil and gas. It is obvious that no legal and jurisprudential study has been conducted over this new trade. it will follow ambiguities such as usury, gamble and legal problems like ambiguity in the nature and the type of the contract specially our legal system has been codified based on Imamiyah fiqh. In this research firstly the position of CFD (contract for difference) on commodities have been considered. then it presents a appropriate legal form and strategies to overcome these legal and share'i (Arabic: شرعی) problems. With regard to the civil code and the possibility of the sacred lawgiver in concern to the principle of freedom of contract which has accepted. If the nature of these contracts is interpreted in the form of sulh contract. Not only it resolves the problem of inconsistency with the determined contracts but also the Islamic legal ambiguity have not been created at all.