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  1 - Juridical and Legal Investigation of Conditions Controlling Sexual Relationships
  Behnam Ghanbarpour Sayed Mohammad Reza Ayati
  About whether we can note that husbands and wives don’t have sexual relationship in espousal addition condition of matrimony or not, there are different views between jurisconsults and jurists. The origin of this difference includes: is having sexual relationship More

  About whether we can note that husbands and wives don’t have sexual relationship in espousal addition condition of matrimony or not, there are different views between jurisconsults and jurists. The origin of this difference includes: is having sexual relationship necessary in matrimony or not? If we consider having sexual relationship necessary in matrimony, the condition that prohibits it, is refused. But if not, that condition is valid.The author in this article tries to reveal a third view according to time pertinent as a stoop modification. He suggested that pertinent of espousal and being licit is pleasure and stoop counts as pertinent of espousal predication. But, removing and ignoring of this in matrimony life are in the opposite side of ordered rules and plausive behavior, because such a condition is one of the antitype of banning permissible and denies exterior effect of espousal and has a difference with tradition. Manuscript profile
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  2 - Commons viewpoints in Saʼdi and Montherlants works
  Gohar Ranjbar Mahvash Ghavimi Soheila Saeedi
  Montherlant, writer in France, quests his inspiration resources in eastern texts. He shows his adoration to Saʼdi and indicates his mental and spiritual evolutions according to his. There are so many common themes in these two authors the most significant of whose is es More

  Montherlant, writer in France, quests his inspiration resources in eastern texts. He shows his adoration to Saʼdi and indicates his mental and spiritual evolutions according to his. There are so many common themes in these two authors the most significant of whose is eschewing absolutism. Besides, we confront other common points while studying their moral teachings. That¢s because of their mutual conception of morality as a wisdom-originated phenomenon and observing its goal in applying blessings of life. Manuscript profile
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  3 - The Effect of Cultural Factors on Cost Stickiness
  Sadegh Hamehkhani Ramazanali Royaei
  10.30495/faar.2022.693673
  AbstractIn the accounting literature, attention has been paid to understanding how differences in national culture affect the outcomes and consequences of accounting and financial markets, so much of the research done in this area focuses on examining the impact of cult More

  AbstractIn the accounting literature, attention has been paid to understanding how differences in national culture affect the outcomes and consequences of accounting and financial markets, so much of the research done in this area focuses on examining the impact of culture on broad management and reporting decisions. Accordingly, the aim of this study is to study the objective evidence of the relationship between small cultures on the cost-stickiness phenomenon. The statistical population of the study was 104 companies listed on the stock exchange during a 6-year period from 2014 to 2020. The research methodology is applied in terms of purpose, and in terms of its implementation, descriptive, survey and correlation type. Also, in order to analyze the data of the research using EVIEWS 9 and SPSS software, the results of hypothesis testing indicate that between the microcrops (masculinity / femininity, individualism / collectivism, power distance and avoidance of uncertainty) on the adhesion phenomenon Cost with a 99% confidence is significant Manuscript profile