in this paper we focus on a special class of commutative local‎ ‎rings called spap-rings and study the relationship between this‎ ‎class and other classes of rings‎. ‎we characterize the structure of‎ ‎modules and especially‎, ‎the prime submodules of free modules over‎ ‎an spap-ring and derive some basic properties‎. ‎then we answer the‎ ‎question of lam and reyes about strongly oka ideals fam...

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Although fair value is not a new measurement attribute, the interest of discussing fair value has been aroused by the release of new accounting standards. This article decodes fair value measurement again from four aspects respectively. Fair value measurement attribute is for asset measurement in the end, a kind of initiative measurement from master-slave relationship. As a matter of fact, fair...

Among extant books of Sufis prose, the prose of Maqalat-e Shams-e Tabrizi has high and particular qualities. Its special language and the sensitivity that Shams shows in every point of his Maqalat regarding language makes us observe the dialectic between structure and meaning of language which is the results of forming a progressive prose compared to the prose of his contemporaries. Among ...