The article highlights the accounting and fiscal regime regarding adjustment of value-added tax in case capital goods purchases services, other than goods. legal basis VAT is represented by provisions Fiscal Code its enforcement rules. constitutes exercise deduction right taxable person earns compliance with force (positive adjustment) or total partial cancellation initially exercised loses pur...

the purpose of present study is to identify the relationship between knowledge leadership with intellectual capital management at the bu-ali sina university of hamedan in academic year of 1391-92. the research method is descriptive - correlational. statistical population included all staff (non-faculty employees) of the number was 313 people and sample size of 171 subjects was determined based ...