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Joint-stock cooperative company is not recognized in Commercial Code of Iran and the amendment bill of the Commercial Code adopted in 1968. This business entity has a unique description because of both being cooperative and having joint stock. It is a joint-stock company that is chartered based on Commercial Code of Iran, amendment bill of the Commercial Code adopted in 1968, and Principle 44 of the Constitution. Joint-stock cooperative Qarzol-Hasaneh Bank is not involved with commercial activity; the maximum share of each real shareholder is equal to half of company’s capital at the time of establishment and during company’s function. Ministry of Cooperatives and the Central Bank monitor activities of joint-stock cooperative companies. Joint-stock cooperative bank like joint-stock cooperative company should be subjected to amended bill of the Commercial Code adopted in 1968, enforcement Act of general policies of Principle 44 of the Constitution. Formation of joint-stock cooperative bank is not possible in practice unless violating the cooperatives regulations and doing activities that are out of jurisdiction of cooperative companies. It should be noted that cooperative banks are considered as nongovernmental banks, therefore they must obey regulations expressed in rules and regulations of non-governmental banks.

Some empirical and theoretical studies have emphasized on fixed exchange rate regime in controlling time inconsistency, while others consider the role of target zone regime as an important factor. Thus there is no general consensus to decide which exchange rate regime may bring about less time-inconsistency. The main purpose of this study is to investigate policy time-inconsistency in exchange rate regimes of Iran (controlled exchange regime between 1991-2001 and managed Floating between 2002-2012). For this purpose, a fuzzy prediction system is used which includes three steps for estimating time-inconsistency. In the first step, fuzzy C-Means is used to calculate membership functions. Then Takagi Sugeno Model (TSM) is applied to identify the model structure, and finally Recursive Least Squares (RLS) is conducted to estimate the amount of time-inconsistency. The results show that the amount of policy time inconsistency under managed Floating exchange rate regime is less than controlled exchange rate regime. Thus it is suggested to policy makers to continue managed Floating exchange rate regime, so that the fluctuations of output decreases. At the same time, since managed Floating exchange rate regime imposes more price fluctuation on economy it is necessary for the policy makers to pay enough attention to the issue.

Letter of Credit is an international payment instrument whereby the issuing bank undertakes to pay the beneficiary, against presentation of certain stipulated documents, according to the conditions of the Letter of Credit. Discounting of LC for the short-term financing of the seller, due to the independent and irrevocable undertaking of the bank to make payment, is prevalent. Beneficiary gets the amount of the credit immediately (after discount rate deduction) in consideration of the assignment of the credit in discounting practice. Now, the main question is: how will the assignment of rights and proceeds under the Letter of Credit be executable and what will be its consequences? Hence, by surveying different methods of assignment of rights in accordance with LC, we study discounting Acceptance and Deferred Payment LCs as two kinds of deferred LCs. In discounting practices of LCs, if a fraud being discovered after the discounting transaction but before the payment due date, the discounting bank would be able to recover payment from issuing bank or confirming bank. According to our analysis, the most promising way for the assignment of rights and reducing the risk of discounting for the discounting bank is "Negotiation" of LC. Acceptance LC makes a favorable opportunity for discounting purposes because it includes bill of exchange as a negotiable instrument, and there is an organized secondary market for Acceptances.

Vicinity in its various dimensions (Geographical, Political, cultural and etc ) has Fundamental importance in convergence and common understanding of the political units. This factor led to Convergence and sustainable security in various aspects of economic, socio-cultural and environmental . Therefore, Health infrastructure, cultural heritage, economic interests and ... have important from the perspective of Geopolitical tourism . Accordingly, this study has raised the question that is the geographic proximities such as Geographical neighbors, Identity – historical, Common cultural heritage, Health, environmental problems, economic interests, political and etc, in relation to Iran and Azarbayejan (Geopolitical tourism) of the two countries can be resulted in sustainable convergence and security. Explaining the question has been done by the Analytical - Descriptive method and the collection of Data and Information have been done by library study . The results show that in the world of highly evolved, that threats Show themselves In newer dimensions day by day, Geopolitical Tourism can determine the convergence And common understanding between political units - Space of geopolitical contexts. In the meantime, whatever this proximities more and deeper, Tourism geopolitical power as a parameter in the field of convergence and convergence of political - space units - would be more practical. Since the two countries of Iran and Azerbaijan have a variety of cultural, social, environmental, economic interests, etc proximities, Geopolitical Tourism can provide the contexts of shared understanding and the convergence between the two countries.

Today, tourism industry is addressed with a wise and specialized approach which encompasses different sectors. One of the important sectors of tourism is ecotourism and geotourism. From scientific viewpoint, Ecotourists and Geotourists are those who start on a journey to observe natural and geological sights and landscapes in order to visually observe world’s wonders. In addition to beautiful natural landscapes including deserts, kavirs, basins, beautiful coasts, mountains and unique plant covers, Iran has high tourism (ecotourism and geotourism) potentials due to diverse climatic conditions, suitable sunny hours, etc. Among all these landscapes, Dasht-e-Kavir, as the largest salare of Iran and world with an area more than 120,000 km 2, has placed in itself a set of most unique landscapes of the world. Based on geological divisions, Dasht-e-Kavir is located in the limits of central Iran and has experienced several changes during its life. It is likely to have been under water for millions of years as the result of tectonic movements or it may sometimes have come out of water due to vertical movements. By formation of Alborz and Zagros mountain ranges in about 65 million years ago, a shallow lake was formed at that part and was affected by several complicated climatic and tectonic conditions in Tertiary and Quaternary periods. The result of all these accidents has provided the possibility of formation of a set of most surprising landscapes in a relatively limited space. The main goal of this research is to introduce tourism and ecotourism attractions of Dasht-e-Kavir. In this desert, a set of salares, deserts, sand dunes, salt polygons, salt and clay pans, several swamps and cold and warm springs are observed beside historical works. Major landscapes and historical works available in Dasht-e-Kavir include Masileh Desert, Hoz-e-Soltan, Salt Lake, Dagh Sorkh, Rig Gen, Nakhjir valley of Maranjab desert, mountains of Siah Kouh, Talheh Mountain, Bahram Palace, Shah Abbasi Caravanserai.

Religious tourism, also commonly referred to as faith tourism, is a type of tourism, where people travel individually or in groups for pilgrimage, missionary, or leisure purposes. The world's largest form of mass religious tourism takes place at the annual Hajj pilgrimage in Mecca. Religious tourism is one of the earliest forms of tourism. The idea of the religious pilgrimage begins almost with the dawn of humanity.  Almost since the dawn of history human beings have traveled to holy sites. Religious tourism has increasingly won in popularity in recent years. Khorasan province, due to some places of pilgrimage especiallythe holy shrine of Imam Reza has always been suitable place for Attract tourists and pilgrims . Therefore, the main purpose in this paper is A Sociological Study of Religious Tourism in Khorasan Province. It is mention in the theoretical framework the present research for its analysis of data, is based on Butler theory. This article is based on quality method and tools of data collection are Informal interviews and participant observations comprise the methods of data collection.