علی زارع

The Entirety of Contract Clause which is also called merger clause is one of effective terms in contracts . In some cases the parties agree to include a term in the integrated written contract whereby external evidence and previous agreements and implied terms conflicting with the written text can not be cited and this term prevents the application of external evidence and previous agreement even on the assumption of proof . In fact , the parties to the contract try to conclude a complete and integrated contract by including this term . Achieving the benefits of including this condition in the contract requires that its conformity or non – conformity with jurisprudential standards be examined . Due to the close connection with the concepts of Predetermined Term and implied term which has a history in Islamic jurisprudence and is subject to deep scrutiny and using the unity of the mentioned topics , it is possible to deduce the views of the jurists.

Ethical lifestyle is a decision-making philosophy for daily life that considers ethics and moral values, and undoubtedly, ethical lifestyle is influenced by moral education and is a preventive factor for many social crimes. Therefore, in this research, the effect of ethical lifestyle in preventing social crimes has been discussed with analytical and descriptive methods.

The results and findings of the research indicate that moral education is a process that prepares a person for a certain way of life, which is formed based on pre-determined principles, rules and strategies in the form of beliefs and Sharia. Man has been offered. In moral education, the social dimension is developed along with the dimension of faith and personality. Although the foundation of education of human societies is scientific, as long as it is not based on divine faith, it creates difficulties and problems. Man needs morality to achieve a peaceful life. Ethics, which is rooted in human nature, has provided guidelines based on the divisions of environmental factors, which are firstly preventive, and secondly, if someone does not prevent the crime for any reason, he should seek refuge in spiritual healing methods.

When some organizations experience a financial crisis and face a challenging and deteriorating operating profit margin, financial recovery means a significant improvement in the operating profit margin and financial health of the organization. The current research has been conducted with the aim of investigating the factors affecting the financial recovery of businesses admitted to the stock exchange. This research uses an interdisciplinary study, with qualitative and quantitative data, and by examining the related legal system, it identifies the shortcomings and gaps, examines the theoretical foundations and background of research in the field of bankruptcy and exit from bankruptcy from a financial perspective. he does. The findings of the research showed that, in the examination of the goodness of fit indices of the model, it can be seen that according to the McFadden coefficient of determination, the use of predictor variables in the final model of financial recovery of companies has been able to improve the likelihood function by 71.25%. It can be concluded that the main forecasting components in the final model have been able to be effective up to 71.25% in the accuracy of detecting the financial recovery of companies. Finally, the analysis of multilayer artificial neural networks in order to evaluate the reliability of the results in diagnosing and prioritizing the financial recovery of companies shows that, considering that the tenth principal component is the most important factor in the financial recovery of companies and based on the magnitude (absolute value) the coefficients of each of the variables in the formation of this component, the order of the importance of financial variables in the financial recovery of companies and their exit from bankruptcy.

The present article intends to study the narrative sequences of Iranian folktales from a constructionist perspective and by reflecting on and rereading the narrative from the perspective of Claude Bermon. Darab Nameh Beighmi (15th century) is one of the eloquent and valuable texts of Persian prose, which, in addition to epic narratives about ancient warriors and heroes, also pays attention to manifestations of folk legends centered on knights and romantic events around their personalities or lives. In this descriptive-analytical research, a sample of evidence has been selected from the text of the story, which can be adjusted to Bremon's model. For example, in the story of Jahan Afrooz, there are three sequences that create the main sequence or the whole narrative. The actions and events that follow in the story of Jahanfaroz have created a very coherent and character-oriented narrative. In addition, based on the patterns designed in this paper, three types of sequences considered by Bermon, including Enchainment, Enclave, and Joining, can be seen in the narratively analysis of the story of Jahan Afrooz. Thus, in the enchainment, enclave sequence, which is a set of continuous actions, the character is guided in the right path in the story, and in the part of the joining sequence, the reactions of the anti-hero and the restraining forces are in conflict with the actions of the hero and the main character of the story.

Small shareholders are people who do not have control over the company's activities due to their small ownership. As a result, they are often abused by major shareholders and company managers. Therefore, supporting this group has become increasingly important in different countries. In this research, which has been done in a descriptive-analytical way, aims to identify the main ways of supporting small shareholders and institutional shareholders in the Iranian capital market. The findings of the research show that the right to profit, the right to buy shares, the right to the company's property, and the right to transfer shares, including the financial rights of institutional shareholders and small shareholders and the right to vote, the right to obtain information, the right to file a lawsuit, the right to remain a shareholder in the company. The right to request meetings, the right to invite, and the right to participate in the meeting are among the non-financial rights of institutional shareholders and retail shareholders in the capital market of Iran.

In recent decades, the international system has witnessed a period of transition from its traditional order to its new order. The change in the distribution of actors' abilities has caused a change in the structure of the international system. Such a setting has caused the old world order with its four characteristics of power-centered, state-centered, interest-centered, western-centered to decline to the center of America. In the meantime, the United States has tried to deal with actors and procedures against the existing order by using various strategies. Russia is one of the actors challenging the current US-centered unipolar system, which it is trying to disrupt. This article seeks to answer the question of what strategies the United States has used to contain Russia in order to face it. The findings of the research, which are based on the library method and a descriptive-analytical approach, indicate that the United States is trying to face the problem of Russia's power increase by adopting strategies such as shifting responsibility and balancing, both hard and soft. The conflicts of Georgia (2008) and Ukraine (2014 and 2021) can be interpreted in the framework of the strategy of shifting responsibility. On the other hand, the growth of the export of military weapons to Russia's competitors and the development of military-security alliances against this country are examples of a difficult balance. The use of economic sanctions and diplomacy can also be investigated and studied as methods of soft balance.

The Islamic Republic of Iran, like other countries, has issues related to decisive and fateful choices that give direction to all the country's affairs and determine the task and direction of the system in the long term. The present article, with the aim of developing a model of strategic issue-finding in the Islamic Republic of Iran, seeks to find out the processes through which these issues are formed, constructed and addressed, and are included in the policy-making or decision-making agenda, and what factors cause the set of many and numerous issues facing the policy makers, some issues are taken care of and some issues are not paid attention to.

The type of present research is applied and its approach is mixed with descriptive-analytical method. The research data was collected by both library and field methods (semi-structured interview and questionnaire) and the information obtained in the qualitative part was analyzed by thematic analysis with the help of Maxqda software and in the quantitative part by the statistical analysis method with the help of SPSS software has been analyzed. The validity of the theme analysis was calculated by independent coding method and the reliability of the questionnaires was calculated with Cronbach's alpha. The statistical population in the interview section was 10 expert professors in the field of policy making and in the quantitative section, the questionnaires were distributed among 20 expert and educated people in related fields, and for sampling, the sampling method was used. It was used purposefully until reaching theoretical saturation.

The pattern of strategic problem-solving in the Islamic Republic of Iran is directly influenced by four basic environmental dimensions and its following components, which are: sources of creation and production of strategic problems, characteristics and dimensions of strategic problems, factors affecting strategic problem-solving and Criteria for strategic issues. Each of these environmental dimensions have components that are extracted and finalized after field investigations, which are discussed in the research model.

The process of strategic problem-finding is a cyclical process that starts from the latent period and ends with the ordering of problems, and with the implementation of strategic decisions or policies, it leads to the creation and production of new problems. Therefore, the problems are constantly growing and developing, and the more they grow, the more their complexity and interweaving with other problems will increase. Among the most important and effective factors in the strategic problem-solving model are the mental and perceptual frameworks that shape the strategic mentality of influential people, the rule of strategic thinking on the pillars of government, including the three powers, institutions, organizations, and political parties. Paying attention to the recognition of the common people and the interests of the common people, the influence of different social groups in the society on the bias of the opinions and decisions of policy makers, directing and managing the media and social networks, monitoring and scanning environmental developments in the Internally and externally (international) dimentions, the existence of strong and sufficient material and spiritual infrastructures. and values ​​and strategic goals governing the census system.

In recent years, the regulations regarding climate change have been reflected at the international level with a deterrent approach. This approach is presented in the international environmental law in the form of a principle called the principle of prevention, which means the prevention of environmental damages and injuries before they occur. Considering the importance of the issue of climate change, this research tries to analyze the obligations of governments in preventing these changes through the review of international documents governing the legal regime of climate change. Therefore, an attempt has been made to summarize the latest achievements of international law, especially the approach of the International Court of Justice and the International Law Commission, based on the United Nations Framework Convention on Climate Change, the Kyoto Protocol, and the Paris Agreement. the present research written based on library studies and descriptive-analytical method and based on review findings. Undoubtedly, climate change is considered a challenge and a global and transboundary environmental issue. In the legal regime related to it, a preventive approach can be understood in the body of obligations to reduce and deal with climate change and its effects. The legal regime of climate change has stipulated the obligation of states based on the principle of prevention. This issue indicates the attention and understanding of the international community on the importance of taking preventive measures. The need to guarantee implementation in fulfilling climate change obligation also guarantees the effectiveness of preventative approach.

According to an entirety of contract clause, the contract includes all the agreements between the parties and they cannot invoke implied terms and former agreements which are in contradiction with the contractual terms, with the exception of the points on which the parties are silent. Therefore, the function and use of the entire contract clause, as a ‘covering clause’, is to remove the contradictions among the written final terms in a contract text.To answer the question ‘what are the relationships between the entire contract clause and the contract general terms including agreement, general terms and private terms?’, the present research studied the relationships between the entire contract clause and instructions in the execution standards regulation for civil projects approved by the board of ministers in July 21, 1972, which controls the identical contracts including agreement, general terms and private terms and, their classification into three categories of irrevocable (category 1), common (category 2) and guidance (category 3). While, using the abovementioned clause in any contract coming under the instructions of any of these categories has its own particular instruments and requirements, stating it in the contacts of category 1 is exclusively in the discretion of Program and Budget Organization; but, in category 2, the parties have discretions just limited to the related instructions; and, in category 3, the parties may include the clause in their contract without any restrictions.

As the most important actors of social security systems, pension funds follow certain principles in their investments; One of these principles is the principle of responsible investment. Responsible investment means integrating environmental, social and governance factors in the decision-making process for (long-term) investment and managing related activities. The emphasis on responsible investment by international organizations and the tendency of many pension funds in the United States of America, the United Kingdom and the European Union member states to do so indicate the importance of the issue. For this reason, the current article has investigated the responsible investment of pension funds using the descriptive-analytical method and based on library studies. The findings of this article indicate that pension funds in countries have different approaches to responsible investment; So that some of them strictly follow the rules of responsible investment; Some others try to comply with this principle to some extent, and another group of funds do not pay any attention to complying with this principle. The approach of these last two groups of funds is mainly due to the lack of knowledge required for responsible investment, the difficulty of choosing a portfolio and the high cost of this type of investment.

Following the imposition of United Nations Security Council sanctions against Iran, the United States and several organizations and member states of the European Union implemented unilateral sanctions that extended beyond the resolutions adopted by the Security Council. The Council of the European Union has independently adopted various and numerous sanctions against Iranian banks through separate resolutions. European Union sanctions are binding on all member states, and the lifting of these sanctions by the Council of the European Union is conducted through the approval of a proposal within this Council. Moreover, according to the substantive rules of international law, such as the principle of immunity of central banks, the Central Bank is free to conduct international banking transactions and operates independently from the government, and therefore, imposing sanctions against it is not permissible. This research examines the content of various legal opinions and decisions resulting from the sanctions on the Central Bank of the Islamic Republicof Iran. Initially, some of the most important regulations, decisions, and resolutions of the European Union Council, European Court of Justice rulings, and European countries' decisions, including the United Kingdom's resolutions related to the sanctionson the Central Bank of Iran, will be discussed. Subsequently, the opinions and decisions of the United States will be examined, with the first section focusing on related rulings and the second section on the executive orders of the President, Congressional legislation, and Treasury Department resolutions.

Craniopharyngioma is a group of primary sellar and suprasellar neoplasms that are usually observed in two separate age groups. It begins in childhood from 5 to 15 years old and in adulthood from 45 to 60 years old and can manifest with various neurological, visual and endocrine symptoms. The present study was conducted with the aim of determining the frequency of visual disturbances and headache in patients with craniopharyngioma tumor after surgery.

The present study is a cross-sectional descriptive study that was conducted in 1402. In this study, the files of all patients with craniopharyngioma tumor who were referred to teaching hospitals in Isfahan between 1392 and 1401 were examined. The sampling method was census and included 41 patients.

During the post-operative follow-up, after the surgery, one of the children had diplopia and three children had decreased visual acuity. In adults, one person had diplopia and 5 people had decreased visual acuity. Also, three people were identified with defects in the field of vision. Classical headache (early morning) was not observed in the patients and most of the headaches were in the evening. Tension headaches were observed in three children and four adults. In fact, surgery can significantly reduce headaches in these patients.

In the end, this study intends to emphasize the role of post-operative follow-up in reducing or ideally eliminating headache, vision disorders and tumor recurrence, leading to a better prognosis in patients.

Vestibular schwannoma tumor in advanced levels can cause a wide range of disorders, the aim of this study was to determine the frequency of balance disorders in patients with vestibular schwannoma tumor after surgery in Isfahan city.

The present study is a cross-sectional descriptive study that was conducted in 1402. In this study, the files of all patients with Vestibular schwannoma tumor who were referred to the teaching hospitals of Isfahan, including Kashani, Al-Zahra, Seyyed al-Shohada and Imam Hossein (AS) between 1392 and 1401, were examined. The sampling method was census and included 55 patients.

The average age of the patients was about 46 years and ranged from 10 to 78 years. 61.8% were men, 87.3% were married and only 1.8% had a family history of tumor. 15 patients (27.3%) had balance disorder after surgery, and muscle strength was lower in patients with balance disorder. Three of the patients had also died.

Based on the obtained results, following up the condition of patients, especially balance disorders, can be fruitful for improving the quality of life of patients.

The green brand is an environmental label that shows that the product is somehow related to environmental protection and sustainable business practices and adheres to two basic principles in its development goals, environmental protection and sustainable business. The purpose of this research is to investigate the factors influencing the formation of the green brand for sports tourism in Kish Island.

This research is a kind of descriptive-analytical research, of an applied type. The statistical population is 550 people and the statistical sample is 225 people using Morgan's table, which is available to the questions of two standard questionnaires of brand value and tourism destination (Mahmoudi, 2015 and Dastjardi, 2015) answered. Structural equations and LISREL8 software were used to investigate the relationships between research variables.

The results of factor loadings and path coefficients and significant coefficients showed that the destination brand awareness component has the ability to predict sports tourism in Kish tourism destination. The destination brand image component has the ability to predict sports tourism in Kish tourism destination. The perceived quality component of the destination brand has the ability to predict sports tourism in the tourist destination of Kish. The component of the perceived value of the destination brand has the ability to predict sports tourism in the tourist destination of Kish. All components of Sabz brand equity can predict sports tourism in Kish tourism destination. (Chi-Square=9126.43, df=923, P-value=0.00000, RMSEA=0.060).

From the point of view of sports tourists, Kish Island has a high potential for green branding, and this indicates that the management and planning of sports tourism development in this island should take steps to strengthen the variables discussed in this research.

This study was conducted with the aim of designing the financial legal model of capital changes (increase) of public companies in Iranian and British law. The research method of the present study is mixed and it is done with two types of qualitative and quantitative (mixed) approaches. In the qualitative part of the research, in order to collect data, interview questions were developed. In the following, the ISM questionnaire was used. The statistical population of the research included 10 qualified experts who were selected using non-probability and purposive sampling method, and in-depth and semi-structured interviews were conducted with them. The first step of the current study was using the qualitative analysis method (interview editing approach, summarizing them and interpreting concepts and words) to identify the main and subcategories of the research. Then, in the second and quantitative part of the research, the modeling method was used. Structural-interpretive and MICMAC software were used to identify the causal relationships between the main research categories. By extracting the main and sub-categories of the research using the results of the qualitative analysis of the theme and the ISM method, the final model was presented. In total, the pattern obtained consists of 10 main categories. The results of the research showed that the capital structure has an effect on short-term debt, equity and long-term debt. The aforementioned variables also affect the company's behavior in financing operations. The behavior of the company affects the lease and bank loan, long-term debt and bond issuance and further affects the risk management. Risk management also leads to the increase of capital of public companies. In the same way, the amount of influence on the next levels is reduced and the variables of the same level, that is, have mutual interaction with each other.

Deputy commercial authority is one of the important topics in Iran's commercial law, which has not been discussed much. In this article, an attempt has been made to examine the responsibilities and obligations of the deputy commercial official in Iranian jurisprudence and law and French law.

This article is descriptive and analytical. The materials and data are also qualitative and data collection has been used.

Ethical considerations: 

In the present paper, the originality of the text, honesty and trustworthiness are respected.

The findings showed that in Iranian jurisprudence, a commercial representative can be explained in the form of a lawyer. Both in Iranian law and in French law, the deputy commercial official in performing his tasks and duties, such as not delegating or appointing someone as a deputy for all the work of the commercial house, not obtaining secret interests and not disclosing the affairs of the commercial house, respecting the expediency of the commercial house and not having conflicts of interest. With genuineness, he is committed and responsible.

There is no special system regarding the civil liability of a commercial representative in the laws of Iran and in French law, and the general rules of civil liability, which are mainly based on fault, govern the civil liability of a commercial representative.

This study was conducted with the aim of investigating the effect of perceived injustice and interpersonal conflict on the intention to leave the organization and alienation from work with the mediating role of pessimism of employees in branches of Ayandeh Bank in Mashhad. The present study is applied in terms of purpose and is of a descriptive-survey type in terms of nature. The data collection tool was a standard questionnaire, which was checked for validity and reliability after translation and localization. The statistical population of the research was composed of 370 employees of the bank, and the number of the statistical sample was determined to be 189 people based on the Cochran formula. Non-probability sampling method was employed in this research study. Structural equation modeling and Smart PLS software were used to examine the hypotheses. According to the results of the research, perceived injustice has a significant effect on alienation from work and pessimism of employees. Interpersonal conflict has an effect on the intention to leave the organization, but it does not have a significant effect on the pessimism of employees. While employee pessimism affects the intention to leave the organization, its effect on job alienation was not confirmed. Furthermore, the mediating role of employees' pessimism was not confirmed.

Despite of acceptance of possibility of set-off by most legal systems, There are various approaches in expressing the concept of coercive set-off, it’s grounds, realm and effects. Some approaches such as rational set-off, canonic set-off and voluntary set-off in Islamic jurisprudence and automatic set-off, legal set-off and declaratory set-off in civil law system has used which as an substantive rules causes to extinction of two mutual debts and the extinction of both of them. On the contrary, in English legal system, except in exceptional cases, set-off is a procedural rule that, if invoked by defendant and accepted, it merely results in the order to stay the main action by court in the amount of counterclaim and not necessarily occurring of substantive set-off and extinction of two mutual debts. Traces of such an approach are seen by some Sunni jurists and similar institutions as the lien in Islamic jurisprudence. Article 295 of Iranian Civil Code, raised the phrase"Ghahri set-off", on some insights in Islamic jurisprudence and civil law system without explicitly defining it’s meaning. The earliest commentators of civil law, interpreted that phrase as rational set-off and automatic set-off, Although the French legislator had replaced the legal set-off in the 1804 Civil Code, which required the defendant to plead in court, in the 2016 reforms, she again turned to automatic set-off. Careful attention to narrative documents of jurisprudential and thinking on the terms used in civil law brings it closer to the concept of voluntary set-off in jurisprudence and legal set-off and declaratory set-off in civil law.

Today, in all the tax systems of the world, the importance of issues related to the income tax of commercial companies and its impact on the economy of governments, as well as its role in the free economy and legitimate competition, is undeniable, and even special attention is paid to the financial reports of joint-stock companies, and the process of measuring basic indicators It is very important, including profit, tax, cash, etc. The income of commercial companies is one of the most important tax sources of governments. In terms of commercial law, there is no essential difference between anonymous shares and other types of shares so that they are not subject to taxation. If the problem is to be looked at from an economic point of view and anonymous shares are considered tax-exempt, it needs a clear text and justification in dealing with the principle of equality of taxation on similar incomes. On the other hand, practical companies use their non-recognition by the government as an excuse for big tax evasions, and because of tax discrimination, they lead to the dissatisfaction of other taxpayers. Tax is not only an important part of the government's income, but at the same time it is used as one of the most important financial policy tools to achieve economic and social goals. The tax collected from legal entities and specifically from companies constitutes an important part of the government's source of income, so that the government, by creating tax laws to collect and collect taxes, and directing them towards infrastructure investment, actually plays an important role in economic development. It acts as a complement to the activities of the private sector in investment. Tax policies are an effective and efficient tool in developing the economic and creating a dynamic and productive direction for the country's economy, and it has an effect on the behavior of economic agents, especially companies.

The murabaha is one of the Islamic contracts and it is a type of sale contract, which is annexed to the third chapter of the law of usury-free banking system (approved on 1362), according to the article 98 of the fifth development plan (approved on 1389). The conflicts between the payer and receiver of the facility is a common thing because of the extent of transactions in this district; but financial institutes insert some imposed restrictions and conditions that the applicants have no choice except accepting the conditions in the contract. The question is whether with these imposed conditions, it is possible to file a lawsuit and enforce the rights related to the resulting disputes in the legal system and courts of Iran and Malaysia? This research using descriptive, analytical and comparative method and document collection of information, concluded that the murabaha contracts of Iranian banks with individuals include imposed conditions that prevent protesters from suing such contracts. Also in Malaysian judicial system, while emphasizing the contractual terms, if the terms of the contract are unfair to one party, the courts will set aside the said contract and decide with observance of justice, however in case of conflict between sharia rules and federal laws, the judges use the federal law as the criterion of action. It is necessary to amend the current procedure of banks and review the imposed conditions contained in the murabaha contract, to file a lawsuit and fulfill the rights of individuals and execution of justice

Central bank sanctions are one of the types of economic sanctions. Various forms of economic sanctions in the strict sense of the word, including blocking and confiscating the assets of the sanctioned country, prohibiting export and import and buying and selling goods, blocking assets, (such as the blocking of Iranian assets by the United States following the occupation of the American embassy in Iran) ), currency and monetary restrictions such as increasing international tariffs and not granting loans or reducing credits and inappropriate exchange rate changes. Today, economic sanctions can be mentioned as a tool to achieve foreign policy goals from other countries. The goal of the sanctioning country is to distort the economic relations of the sanctioned country and weaken the system of the target country, through the quantitative and qualitative reduction of the international trade level of that country. At present, the countries that have more economic and military power in the international arena and mainly include Western countries, have a share in controlling the international economy by using economic tools and various related sanctions, including bank sanctions. They act to weaken or expose the economy of the country targeted by sanctions in order to secure their political interests and dominate other countries. For this reason, some Western analysts consider sanctions as a tool that also weakens diplomacy. Therefore, in this article, the legitimacy of banking sanctions in the international arena has been investigated, with an emphasis on banking sanctions against Iran. Also, in this topic, the content of various opinions and decisions resulting from the sanctions of the Central Bank of the Islamic Republic of Iran has been examined.

The finite element method has been used comprehensively in traditional and academic works. The common finite element method is a powerful method in solving boundary value problems that transforms strong differential form equations into weak form equations using domain discretization. Even though the finite element method has sufficient accuracy in displacements, but calculating the stress field by FEM has low accuracy. This paper uses the modified element-free Galerkin method to solve some numerical elastostatics problems. At first, a one-dimensional elastic bar is considered, which is subjected to a volumetric force with linear changes along the length of the bar. A comparison between the original element-free Galerkin method, the modified element-free Galerkin method and the exact solution has been made to check the accuracy, efficiency and the required time cost. The presented study indicates that these mentioned methods have the same accuracy, but the modified EFG method can be very time-consuming compared to others, mainly when a large number of degrees of freedom is used with a large size of the support domain. The numerical solution of the modified and original element-free Galerkin methods is compared with Timoshenko’s analytical responses for the bending of an elastic beam. This comparison exhibits that modified and original methods have excellent agreements with the analytical ones in calculating displacement values. Despite the same accuracy in estimating the displacements, the calculation of the stress field indicates that the modified method is less accurate than the original method. It is shown that by increasing the number of degrees of freedom, the accuracy of the modified method for estimating the stress field improves. Increased degrees of freedom are used for introducing the domain of the beam. In this study accuracy of the stress solution in the modified EFG method is improved. However, the modified EFG method is yet more time-consuming than others. According to the results, the modified element-free Galerkin method can be nominated as a powerful mesh-free method based on moving least squares that has shape functions with interpolation properties. Having interpolator shape functions in this method makes it possible to combine it with other numerical methods and apply boundary conditions with less computational cost. The results exhibit that the displacement calculation error in the presented method was at most 5% compared to the analytical solution method. Also, the maximum error rate in the presented method for stress estimation was equal to 15%.

AbstractCapital is one of the most limited economic resources of companies and for this reason, financial managers are always looking for ways to use it optimally to provide managers of enterprises. Therefore, what needs to be reviewed and revised is the validity of the procedures for the optimal allocation of resources in companies, which ultimately leads to economic and social growth and gains people's confidence in the proper use of their capital. One of the important concepts about company capital is the issue of capital structure. In discussing the capital structure, it refers to how the company's financing sources are combined, such as short-term debt, bonds (partnership), long-term debt, preferred stock and common stock. Despite the great importance of the issue of capital structure, many legal aspects of capital structure changes in joint stock companies are still not clearly explained and analyzed; therefore, in this article, with a descriptive-analytical approach, the capital increase of public joint stock companies in Iranian and British law has been analyzed.KeywordCapital structure, public company, capital increase, UK law