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This article first explains the classical version of the Divine command ethics in both Christian and Islamic traditions, and then by pointing out its coherency, at least in appearance, with Divine sovereignty and absolute power, it tries to show why this idea is not accepted by a significant number of the Christian and Muslim theologians. William Wainwright answers this question by using Ralph Cudworth’s objections to Divine command ethics. In total, he considers seven objections and criticisms as the main reasons for Christian theologians’ turning away from the theory. By presenting these seven objections, which are mainly taken from Ralph Cudworth’s book, we try to find similar examples in the Islamic tradition and compare them with Wainwrights’ arguments. Some of these objections can be seen in both Christian and Islamic traditions of moral rationalism. But some of them, despite the similarity in content, have different formulations. Also, some objections are specific to Christian or Islamic theology. Last but not least, there are intra-religious objections based on revelations in Islam and Christianity against the theory of Divine command, which is not the subject of my discussion in this article.

The developmental process of architectural tradition of tower tombs in Azerbaijan during the 12 th – 14 th centuries (AD)  is one of the basic questions in the Iranian history of architecture. Historically, the architectural constructions and decorations were developed in Nakhchivan by the end of 12 th century. Based on the formulated doctrines of the former USSR academy, the late Seljukid architecture in Nakhchivan was indigenous and originated from the local innovations. Turkish art historians have classified the late Seljukid architecture in Nakhchivan as a variety of Turk – Islam tradition in the post- USSR years. These kinds of de- historized studies have not considered the socio- cultural relationships among Qazvin, Maragheh, Tabriz and Nakhchivan within the Iranian cultural context. The main aim of this study is to investigate the general specifications of the 12 th – 14 th centuries (AD) architecture of the tower tombs in Nakhchivan and Maragheh to examine their artistic and technical interactions appeared in the glorious architectural monuments during the Iranian Late Seljukid – Ilkhanid history of architecture. Methodologically, the origin of Nakhchivani tower tombs should be sought in the architectural manner of Maragheh due to the chronological order of their existing Persian and Arabic inscriptions. Although the USSR and Turkish decontextualized subjectivities in the architectural history of Nakhchivan are not well-reviewed, the architecture of the tower tombs in the Late Seljukid Nakhchivan has a processual trajectory initiated from the early Seljukid Kharāghān in Qazvin to the late Seljukid Maragheh and then the Nakhchivani manner of Ajami Nashawi.

<span>The purpose of this study was to an investigation of financing costs factors on the auditor's qualified report in companies listed in Tehran stock exchange. The criteria considered in this study were the audit firm size, auditor's specialization in the partner level, auditor's selection tenure and audit fees. For this purpose, five hypotheses were developed and data related to 85 companies of Tehran stock exchange for the period 2009-2014 were used. To test them, the multivariate regression technique was applied to panel data. The results of the first hypothesis indicated that there was no significant relationship between the audit firm size and qualified audit report. According to the second and third hypotheses, there were significant positive and negative relationships between auditor's specialization in the partner level and audit firm with the qualified report, respectively. The fourth one regarding the relationship between the auditor's selection tenure and qualified audit report was rejected. The fifth hypothesis results also indicated that there was a significant negative relationship between audit fees and qualified audit report.</span>

In this survey, the intervention of cognitive behavioral stress management (CBSM) on psychological and immune indices and pain in patients with Rheumatoid Arthritis is studied.  <span class="s26"><span class="bumpedFont15">Method <span class="s17"><span class="bumpedFont15">: Statistical population of the study consisted of patients who referred to the rheumatology clinics in the northern parts of Tehran.  44 participants aged 25–60 using purposive sampling in accordance with inclusion and exclusion criteria selected and in two groups of 22 individuals were examined. Psychological, immune and pain evaluation tests of depression, anxiety and stress scale, blood sample, and McGill pain inventory were conducted in two stages of pretest and posttest using multiple covariance analysis.  <span class="s26"><span class="bumpedFont15">Results <span class="s17"><span class="bumpedFont15">: The results showed a significant effect of the stress management intervention on depression  <span class="s4"><span class="bumpedFont20">(F <span class="s13"><span class="bumpedFont20">1 <span class="s13"><span class="bumpedFont20">,37 <span class="s4"><span class="bumpedFont20">= <span class="s4"><span class="bumpedFont20">4/318, P= 0/046, η <span class="s5"><span class="bumpedFont20">2  <span class="s4"><span class="bumpedFont20">=0/104) <span class="s17"><span class="bumpedFont15"> among patients with RA. The use of this intervention was effective in reducing the immune parameter (CRP)  <span class="s4"><span class="bumpedFont20">(F <span class="s13"><span class="bumpedFont20">1 <span class="s13"><span class="bumpedFont20">,38 <span class="s4"><span class="bumpedFont20">= 17/593, P= 0/001, η <span class="s5"><span class="bumpedFont20">2  <span class="s4"><span class="bumpedFont20">=0/316) <span class="s17"><span class="bumpedFont15"> and their pain  <span class="s4"><span class="bumpedFont20">(F <span class="s13"><span class="bumpedFont20">1,39 <span class="s4"><span class="bumpedFont20">= 4/885, P= 0/033, η <span class="s5"><span class="bumpedFont20">2  <span class="s4"><span class="bumpedFont20">=0/111) <span class="s17"><span class="bumpedFont15">.  <span class="s26"><span class="bumpedFont15">Conclusion <span class="s17"><span class="bumpedFont15">: According to the results, employing this method for RA patients is very helpful and it can be suggested for improving their psychological and physical conditions.

The aim of this paper is to analyze the macroeconomic effects of parametric reforms. An adjusted Auerbach-Kotlikoff model is used to study the effects of decreasing replacement and contribution rates of the pension system. The first part concentrates on the macroeconomic effect of reforms. Our results indicate that reducing the replacement and contribution rates increase the capital stock and decrease the interest rates so the economy moves closer towards the golden rule. Under these parametric reforms, there is a long-run increase in capital stock, wages, labor supply, consumption and income of the future generations. We then measure the welfare effects of different generations and finally show how to use a Lump-Sum Redistribution Authority to calculate an aggregate efficiency measure of policy reforms. Our findings suggest an aggregate efficiency gain of 32.14 % (for replacement rate) and 4.04 % (for contribution rate) compared to the initial equilibrium.