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SUBJECT AND OBJECTIVES : The Big Bang theory and the standard cosmological models based on it imply the world’s temporal finitude. The temporally finite universe, most physicists believe, must have been created out of nothing. In order to avoid the theological and metaphysical implications of such an idea, the most important scenarios that have been proposed are: (1) The universe is not temporally finite, but rather is pre-eternal; (2) The creation of the universe out of nothing can be explained purely physically; (3) There is no correlation between the temporal finitude of the universe and having a temporal beginning, so the universe always existed; (4) The creation of the universe as a brute fact is a spontaneous uncaused origination ex nihilo. METHOD AND FINDING : In this essay, I aim to discuss and criticize scenario (2). To reach this aim, two important physical models, i.e: The Tryon-Vilenkin and Hawking-Hartle models, which have been formulated based on quantum fluctuation, will be explained. It will be shown that they are indeed explaining the creation of the universe, not out of nothing, but from something. CONCLUSION : No physical theory can ever explain the creation of the universe out of nothing by appealing to the physical phenomena or the laws of nature. The outcome of the paper is that creatio ex nihilo of the universe out of nothing can only be explained metaphysically by appealing to some external causes.

SUBJECT AND OBJECTIVES : Every society along the way of its progress needs to create a favorable environment for the growth and well-being of people, and based on this environmental peace, the fields of progress are provided. Meanwhile, one of the factors that prevent the development of societies is the occurrence of environmental factors and the creation of hostilities by other countries. Issues such as war, terror, Sanction, etc. are among these issues that make the progress of any society difficult. This research, focusing on this issue, seeks to identify the factors behind the backwardness of Iranian society, which was created by the America. METHOD AND FINDING : In this research, by regarding a political philosophy approach, a descriptive research method of the case study and documents has been used to investigate the analytical history regarding; of course, considering the importance of America's confrontation in Iran's contemporary history during the last hundred years (1921-2020 AD), hundred historical events against Iran have been examined and subsequently, the strategy of resistance against sanctions in the international law system has been presented. CONCLUSION : The problems that America has created against Iran in contemporary history is a sign of a historical deviation. This behavior outside of diplomatic relations causes one country to impose all kinds of economic and non-economic pressures on another country, the result of which is the backwardness of the society, and the solution to face it is to strengthen the structure of the governance system.

The purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteristics and profit quality, in this research we will use meta-analysis methodology which is one of the quantitative statistical methods. In order to implement the meta-analysis method, they were identified and collected from the websites of foreign journals (articles published in the period 2005 to 2020) and the Internet site of domestic scientific research journals (articles published during the years 2006 to 2021) as a statistical population of the research. Systematic removal has finally analyzed 50 studies; The results of studies conducted in the period and around this relationship indicate that most of these studies are heterogeneous. In order to identify the cause of this heterogeneity, by dividing the research based on different criteria for measuring profit quality and auditor characteristics and calculating intra-group chi-square statistics, we found that these different measurement criteria used in research are one of the factors of contradiction in the results. There have been researches. In the following study, it was observed that there is no significant relationship between auditor characteristics with profit smoothing and timely profit and also between non-audit services provided by the auditor and profit quality, while in contrast, there is no significant relationship between auditor characteristics and quality of accruals; Profit stability; There is the ability to predict profit and conservatism.

This paper sought to address the feasibility of dissecting stock price momentum in the firms listed in Tehran Stock Exchange using financial statement analysis (FSA). Different variables including those related to profitability, financial leverage and liquidity, and operating efficiency were used in this analysis. The study sample consisted of 130 firms listed in Tehran Stock Exchange over the period 2008-2019. The results showed that fundamental factors affected stock price momentum for one year in the winning portfolio and for two years in the losing one; after this period, financial information did not have a significant effect on stock price momentum. Therefore, stock price momentum performance is a function of the conformance of the past price performance to fundamentals. The results from investment strategies based on the past price performance-fundamentals conformance indicated that fundamentals cause a significant difference in stock excess returns in winning and losing portfolios.