Document Type : opinion article
Author
University of Tehran
Abstract
The word company is derived from partnership and is formed from the formal cooperation of more than two people (Persian Account site). In legal terms, the definition of a company is that when a number of people come together to carry out a specific activity, such as commercial and cultural activities, this group of people forms a company. A company means to be a partner in a business, meaning that partners do something with each other's help and divide the resulting profits and losses among themselves in proportion to the contract. In general, there are two types of personality, a natural person, which is referred to as any individual, and a legal person, which is formed from two natural or legal persons. According to Article 20 of the Commercial Code, there are seven types of commercial companies, and here we will compare and examine the characteristics of joint stock and partnership companies. Today, joint stock companies have a special position in Iran, and the range of common shares is mostly considered. And partnership companies also have a great involvement in the credit personality and guarantee of partners. In the following sections, we will examine the characteristics of these two types of companies and explain them.
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