نشریه مطالعات فقه اقتصادی
سال پنجم شماره 4 (پیاپی 19، زمستان 1402)

Claiming damages for non-fulfillment of obligations is one of the disputed issues in jurisprudence, which is also a subject of discussion from a legal point of view. The purpose of this article is to examine the possibility and conditions of claiming damages for non-fulfillment of obligations.

This paper applies a descriptive-analytical design using the library method.

Ethical considerations: 

In this article, the texts’ originality of, honesty and trustworthiness have been observed.

The findings indicate that in jurisprudence, the issue of claiming damages for non-fulfillment of obligations has not been discussed much, and in general, Mihawan believed that there are two views in this regard. Iran's law, while emphasizing the need to perform the same obligation, contract termination and claim for damages are also accepted, but the legislator has been satisfied with generality when facing the issue of damages; Iran's legislature has not only not clearly determined the types of damages that can be compensated, but even in the determined cases, it does not provide the rules for assessing the damages; This is as if the legislator has not firmly considered the principle of the existence of a compensation method in the breach of contractual obligations.

It is necessary in Iranian law, considering that in many cases there is no obligation to perform the same obligation, the demand for compensation, compensation methods and damage assessment tools should be considered more precisely.

The discussion about the economic rights of citizens is one of the important and fundamental issues from a jurisprudential point of view, which has not been given much attention. The purpose of this article is to explain the approach of Imami jurisprudence towards the rights of citizens, especially Javadi Amoli's point of view in this regard.

Thise article is Analytical descriptive and the library method uses.

Ethical Considerations: 

In this article, Originality of texts, honesty and trusteeship Has been complied with.

In Imami jurisprudence, including Javadi Amoli's point of view, the economic rights of citizens, including the right to employment, the right to development and the right to benefit from welfare, economic security, economic justice, the right to own property, inflation control, and the absence of corruption and hoarding, have been recognized and emphasized. In the biography of Hazrat Ali (AS), the elements of economic rights of citizens, especially economic justice and lack of economic corruption, have been of great interest. What is very important in this regard is that there is no difference between the economic rights of men and women and it is only in the field of occupation that family interests are considered.

Considering the important role of economic factors in the development and growth and excellence of citizens and the emphasis of Imami jurisprudence on observing and realizing the economic rights of citizens, it is necessary to provide the foundations for the realization of this right.

The role and importance of the quality of audit services in the field of financial reporting, the quality depends on achieving the quality of the audit process, and economic development in the current conditions requires an audit, and this category depends on the quality of the audit. This study aims to examine the moderating effect of experiences on audit quality under Iran's economic conditions.

The current research was based on the purpose of applied and developmental research. The statistical population of this study included all auditors of the city of Isfahan, at least 200 samples were considered in the current study, and 209 questionnaires were completed. The statistical method was using multiple linear regression using Smart PLS 3.0 software.

In the current conditions of Iran's economy, auditors' experience has a moderating role in relation to audit quality. Ethical Considerations: Increasing audit quality increases investors' trust in financial reporting, and according to Iran's economic conditions, the probability of the company obtaining necessary funds as the main engine of the company's movement increases.

The analysis results showed the moderating role of auditors' experience with audit quality in the Iranian economy. It was also pointed out that auditors' experience plays a moderating role in the relationship between conflict strategies, delegation, problem-solving, work program development, and audit quality.

Economic development is one of the goals of various countries, the efforts to achieve it have generally been associated with environmental destruction. This has faced a fundamental challenge to the right to a healthy environment as one of the environmental rights. The purpose of this article is to examine this important issue, from the point of view of jurisprudence and law, how is economic development affected by the recognition of the right to a healthy environment? In other words, what effect does the right to a healthy environment have on economic development?

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 indicate that the right to a healthy environment is accepted in jurisprudence and law. The right to a healthy environment has led to the formation of the concept and, more precisely, a theory called sustainable development, according to which, economic development must be carried out along with environmental issues and protection of environmental elements.

In Iranian law, sustainable development has been emphasized as a result of the impact of the right to a healthy environment on economic development; A matter that has been emphasized in jurisprudence in the shadow of simultaneous attention to the use of nature and at the same time its protection.

The conflict between principle and appearance in Islamic jurisprudence affects the fields of judgment, law, economy, and politics. For this reason, the aim of the current research is to examine the jurisprudential reasons for the conflict of principle and appearance in the field of economics.

The analysis method of this article is analytical and descriptive using library tools. 

Ethical considerations:

In writing this article, the principle of accurate and documented referencing has been considered.

Precedence of appearance over principle in the rules: Halit, employment, obfuscation, and correctness was found, which indicates attention to economic life and reliance on testimony, news, and non-invalidation of appearance. But the primacy of principle over appearance means that in Islamic jurisprudence, the sanctity of usury, the negation of harm, and the illegitimacy of a haram diet are accepted, and that means preventing the promotion of unhealthy economic practices.

The primacy of the principle over the appearance in the rules of the sanctity of usury and harm is due to the proof of their negative effects in individual and social life. However, the priority of appearance over the principle, with an emphasis on religious and rational evidence, is due to the observance of the interests of society, abandoning the principle of mistrust (principle of integrity) and promoting goodwill for economic interaction between people.

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.

In recent decades, the factor of knowledge and innovation has played a key and decisive role in the economic development and prosperity of countries, and knowledge is considered as one of the important factors of production. The purpose of this article is to investigate the legal jurisprudence of the place of economic knowledge in the resistance economy.

The research method in this article is descriptive and analytical. The materials and data are also qualitative and data collection has been used.

Ethical considerations:

 In this article, Originality of texts, honesty and trusteeship Has been complied with.

Both in Iranian jurisprudence and law, economic knowledge has been discussed and supported. The production and application of knowledge and the use of expert personnel are the most important elements of economic knowledge. In economics, knowledge and learning of technology and core capabilities are the main factors of production and prosperity in society. Knowledge-based economy plays an important role in the realization of resistance economy because one of the important issues emphasized in the general policies of resistance economy is economic knowledge.

The goal of resistance economy is to realize endogenous and outward-looking economy by relying on knowledge-based economy and reducing income dependence on crude oil export.In order to realize a resistance economy, it is necessary to formulate and define economic policies in line with the production of economic knowledge.

artificial insemination has been among the challenging legal, medical and ethical issues in the contemporary period. Keeping in mind the opponents of this method of fertility, the supporters of this method from the point of view of jurisprudence and law also consider economic rights for children born from this method, which will be discussed in this research. 

The method of this article is analytical and descriptive and the research tool is library.

Ethical considerations:

 In writing this article, the ethical principles of referencing and quoting sources are of concern to the authors. 

The rights of children born from artificial insemination are reserved in jurisprudence and Islamic law for those who follow the scientific methods and the specificity of the guardian and the owner of the fetus or by respecting the rights of the owner of the womb in the matter of surrogate womb. The most important rights are benefiting from inheritance, meeting economic needs and equality with other citizens. 

Children born from artificial insemination will inherit from him if the owner of the sperm is known. However, if the sperm is from a stranger, the inheritance relationship and the provision of his economic needs are cut off from the owner of the sperm, and the child inherits from the mother, and the provision of his economic needs is the responsibility of the mother.

Today, environmental economics is known as a young science in the world, but in recent years, it has grown rapidly and has been able to invent and apply markets and efficient economic policies to control and manage environmental problems. Perhaps one of the reasons for this rapid growth is the large rate of emission of pollutants and the greater attention of societies to environmental problems. The purpose of this article is to examine the legal jurisprudence of the interaction between tax law and environmental law in Iran.

This paper is descriptive and analytical and library method is used.

Ethical considerations: 

In this paper, the originality of the texts, honesty and trustworthiness are observed.

The interaction of tax rights with environmental rights has led to the development and formation of green tax or environmental tax. In Iran, various laws, such as the fourth program law, have paid attention to the environmental issue, but this does not mean the formulation and implementation of an environmental tax. In Iran, at the moment, what is observed is the rule of the policy of managing pollutants and protecting the environment based on standards and receiving fines, which is ineffective.

The result is that it is necessary to develop a green tax in Iran. Based on jurisprudential sources, environmental protection is of great importance, and therefore jurisprudential sources can also be a source of green tax formulation. For this, it is necessary to carry out technical evaluations of the percentage and amount of pollution of different factors and industries, then taxes should be determined according to the amount of pollution of polluting factors in different economic sectors.

The increase of economic crimes and different ways of purifying illegal incomes from these crimes, and more importantly, the discussion of women in this category should be of special importance due to the role and sensitive position of women in the family and society. On the other hand, increasing liquidity and nepotism are factors that have a major and significant impact on the occurrence and spread of economic crimes.

This research is applied in terms of its purpose and descriptive-analytical in terms of its implementation. To collect data, library and internet resources and Delphi method were used, the tools used in this method are fashion writing and interview with experts.

Women play the role of assistants in committing economic crimes and are less likely to be the main perpetrators themselves. Where a woman herself is an economic criminal, she has certainly used the support of an influential power and family relationship to carry out the process of economic crime.Ethical Considerations: In order to organize this research, while observing the authenticity of the texts, honesty and fidelity have been observed.

Absence and neglect of women as perpetrators of economic crimes is one of the characteristics of Iran's legal system; as a result, more care should be taken in dealing with women's economic crimes and that by describing the existing reactions and measures regarding the situation of women's crimes in the society and the lack of attention to the solutions provided and the society's exposure to special conditions, the increase Liquidity and nepotism, it is predicted that the economic crimes of women in Iran will increase in the next decade in various guises.

Management of sustainable development is one of the important issues of development, which has not been discussed much in the shadow of the concept of sustainable development. The purpose of this article is to examine sustainable development management in countries from the perspective of international law with an analysis of economic jurisprudence.

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 indicate that in economic jurisprudence, it is possible to achieve important principles and rules that indicate the management of sustainable development. The principle of not causing harm in the development process, observing the principle of maintaining balance and balance, the principle of responsibility and non-corruption in the land, and paying attention to human dignity are among the most important of these rules and principles. In international law, sustainable development management has been emphasized in various international conventions and documents, including the Rio Convention. In international development law, compliance with human rights standards, protection of social values and compliance with environmental standards in the development process are the three basic principles that govern sustainable development management. In the principle of compliance with environmental standards in the development process, there are important principles such as the principle of responsibility and compensation, the principle of caution and the principle of cooperation and information in environmental risks.

. The results showed What is important is to guarantee the implementation of the rules and principles governing sustainable development management. Without a guarantee of implementation, the rules governing the management of sustainable development in international law will remain only as recommendations.

Smart contracts are one of the new contracts in contract law.In this article, the function of smart contracts in creating documents is analyzed.

This article is descriptive and analytical and library method is used.

Ethical considerations: 

In this article, the originality of the texts, honesty and trustworthiness are observed.

Smart contracts have different functions. These functions include transferring assets, verifying identity, creating legal documents, and managing financial transactions. Smart contracts are one of the vital innovations of blockchain technology that help create documents and transactions without intermediaries. This technology based on smart contracts allows the creation and automatic execution of contracts with the help of executable programming codes on the blockchain.

In a prosperous and dynamic economy, ownership is an important concept and occupies an important part of the process of building trust in transactions. Today, blockchain-based smart contracts have gained considerable acceptance as a guarantee of the property rights of individuals and organizations. This tool is perhaps the most promising solution that has been created so far in solving the challenges of registering the ownership of assets; Because it makes the authentication process simpler and safer, it also strengthens trust through transparency.

Procrastinating the issuance and enforcement of civil judgments is one of the issues and challenges, and more precisely, the obstacles to the realization of justice in the judicial system, whose economic aspects have not been given much attention. The purpose of this article is to investigate the economic effects of delaying the issuance and enforcement of civil judgmen

Thise article is Analytical descriptive and the library method uses.

Ethical considerations:

 In this article, Originality of texts, honesty and trusteeship Has been complied with.

Procrastinating the issuance and enforcement of civil judgments has effects in two ways, in other words, economic losses. First, delaying the issuance and execution of the sentence causes economic loss to the convict. In this regard, in lawsuits related to cash, the claimant has the right to request compensation for late payment until the date of the judgment. There is a difference of opinion among jurists regarding the compensation for late payment. But many jurists believe that it is possible to receive compensation for recent damages. Regarding the delay in payment regarding the postponement of the execution of the sentence, the court is within the scope of the provisions of research and appeals. The second reason is that delaying the issuance and execution of the judgment imposes economic costs on the judicial system and, as a result, lawsuits are dismissed.

It is necessary to accept compensation for late payment except in cases of cash and to prevent the increase of litigation costs in order to reduce the delay in the issuance and execution of judgments because it nullifies the right to litigation.

cession of claim(s) is one of the important legal issues that, considering the extensive cross-border commercial relations in the present era. In this paper, an attempt has been made to explain the subject from the point of view of jurisprudence and law with a comparative approach to the principles of European contract law.

This paper is descriptive and analytical and library method is used. 

Ethical considerations: 

In this paper, the originality of the texts, honesty and trustworthiness are respected.

cession of claim(s) has not been explicitly mentioned in Imami jurisprudence. In the civil law of Iran, there are no specific articles for the cession of claim(s). In Imamiyyah jurisprudence and Iranian civil law, the cession of claim(s) has a nature similar to the hawala contract, despite some differences. Of course, the hawala (remittance) contract is considered to be the cession of claim(s) where the transferee is the debtor of the transferor. One of the most important effects of the cession of claim(s) is that in Iranian law and the principles of European contracts, the debtor has the right to use any defenses and objections he had against the original creditor against the transferee as a new creditor, and if the claim is accompanied by restrictions, it is transferred with the same condition and limitation.

In the cession of claim(s), the guarantee still remains after the transfer. In Iran's law system, prescribing the cession of claim(s) to a third party without the consent of the debtor and its transfer with all functions is subject to the acceptance of the cession of claim(s) on his behalf.

referring to non-Muslim arbitration faces limitations from a jurisprudential point of view. Based on this, the purpose of this article is to examine Iran's international commercial arbitration law from the point of view of jurisprudence.

This article is descriptive and analytical and library Tool is used.

Ethical Considerations: 

In this article, the originality of the texts, honesty and trustworthiness are respected.

The existence of some rules in jurisprudence, such as the rule of negation of mustaches and hadiths that forbid the referral of arbitration to non-Muslims, creates the impression that it is not permissible to refer to international arbitration, which the law of international commercial arbitration was created in line with.. However, by resorting to other jurisprudential rules such as the harmless rule, the emergency rule, and the distinction between important and important, referring to international arbitration in order to defend the rights of Muslims is permissible and desirable.

All relations with non-Muslims, including referrals to arbitration in non-Muslim arbitration authorities, should not be considered as subject to the rule of negation of mustache or prohibition of interference with al-Taghut and should be completely cut off from them, but should be limited only to those relations that lead to The supremacy and domination of the infidels over the Muslims.