Suchergebnisse

In the past decade, In order to develop corporate governance in Iran, regulatory authorities such as the Central Bank of the Islamic Republic of Iran (CBI) and the Securities & Exchange Organization (SEO) have considered the modern internal auditing through issuing guidelines and requirements in this regards. Due to the gradual expansion of the modern internal auditing in Iran, the many challenges surrounding this value-adding profession have been born that limits its effective implementation. On the other hand, many aspects of the internal auditing in Iran, including the internal audit quality (IAQ) and it' S obstacles and barriers, have not been clarified yet. Also, limited areas of the Internal Audit Challenges (IAC) and barriers have been considered in previous research. In order to explain and describe the various aspects of IAC and it' s Improvement Strategies, by using the qualitative approach and grounded theory, internal audit multi-stakeholders (user, executive, regulators and standard setter) were studied for the first time in Iran. In this regard, 33 people were interviewed. In addition, 30 papers and seminars which published in Iranian professional magazines that reflect the viewpoints of the above-mentioned stakeholders were also used and analyzed. The data were analyzed by using the open coding, axial coding & selective coding approach that are specific to the grounded theory and major categories, categories, and subcategories (concepts) were extracted. Using a system model approach that includes inputs, process, outputs, outcomes and contextual factors, the IAC model as an emerged theory was designed. The model incorporates multidimensional of IAC. The findings suggest that there are many challenges in implementing and achieving the IAQ in many aspects for Iranian organization. Due to these, the multidimensional strategies have been introduced at engagement level, internal audit function level, firm level and national level.

In the past decade, In order to develop corporate governance in Iran, regulatory authorities such as the Central Bank of the Islamic Republic of Iran (CBI) and the Securities & Exchange Organization (SEO) have considered the modern internal auditing through issuing guidelines and requirements in this regards. Due to the gradual expansion of the modern internal auditing in Iran, the many challenges surrounding this value-adding profession have been born that limits its effective implementation. On the other hand, many aspects of the internal auditing in Iran, including the internal audit quality (IAQ) and it' S obstacles and barriers, have not been clarified yet. Also, limited areas of the Internal Audit Challenges (IAC) and barriers have been considered in previous research. In order to explain and describe the various aspects of IAC and it' s Improvement Strategies, by using the qualitative approach and grounded theory, internal audit multi-stakeholders (user, executive, regulators and standard setter) were studied for the first time in Iran. In this regard, 33 people were interviewed. In addition, 30 papers and seminars which published in Iranian professional magazines that reflect the viewpoints of the above-mentioned stakeholders were also used and analyzed. The data were analyzed by using the open coding, axial coding & selective coding approach that are specific to the grounded theory and major categories, categories, and subcategories (concepts) were extracted. Using a system model approach that includes inputs, process, outputs, outcomes and contextual factors, the IAC model as an emerged theory was designed. The model incorporates multidimensional of IAC. The findings suggest that there are many challenges in implementing and achieving the IAQ in many aspects for Iranian organization. Due to these, the multidimensional strategies have been introduced at engagement level, internal audit function level, firm level and national level.

"Until recent times, Iran regularly had to cope with local or national famines. The various governments, until the second decade of the twentieth century, had neither a policy nor institutional arrangements to deal with grain shortages, artificial or not, and the resulting famines. In severe cases of famine governments might have temporarily intervened in the market, but usually they left care for the hungry to private philanthropy. Invariably, this private effort was inadequate when compared to needs. Although there were earlier incidental efforts, it was only as of 1918 that a beginning was made for more permanent and structural pro-active measures to prevent rather than to combat famine. The creation of the Edareh-ye arzaq or Alimentation Service in Tehran and Tabriz to ensure food security saved thousands of lives in the years that followed. Despite this result, its work is almost totally ignored; there is not even an encyclopedia article about its activities. In this study, Willem Floor discusses the early efforts to combat famine as well as the beginning of a more targeted and structural approach developed by Lambert Molitor in Tabriz during 1917-18 as well as its application in Tehran as of 1918. Whereas in Tabriz, after 1918, the approach was reactive, in Tehran a pro-active program was developed, which as of 1922 became part of the tasks of the Millspaugh mission. During 1926-27 there was even a quasi-national food security program. After Millspaugh's departure in 1927 the food security of Tehran became an entirely Iranian affair, which as of 1935 was transferred from the Alimentation Service to a State company that had a national food security responsibility." --

Par son rayonnement politico-économique, l'Égypte saïte constitue le plus grand pouvoir des royaumes méditerranéens des 7e-6e siècles av. J.-C. et une source d'inspiration dans la composition multiethnique de l'Empire achéménide. Au-delà des sources écrites, notre compréhension de la réelle position de l'Égypte dans le développement culturel du pouvoir perse est notamment tributaire de l'étude approfondie des témoignages archéologiques révélant l'activité ou l'installation des communautés égyptiennes au centre de l'Empire. Les anciennes fouilles menées dans les principales capitales achéménides (en Perse et Élam) ont mis au jour d'importants vestiges, qui demeuraient jusqu'à ce jour peu connus, voire ignorés pour certains. Les objets égyptiens et égyptianisants issus de ces sites appartiennent majoritairement au contexte royal et attestent l'appropriation des modèles pharaoniques dans la conception de la culture palatiale perse. Ils confirment en somme la contribution de divers corps de métiers égyptiens au fonctionnement de la vie de cour des Grands Rois mais aussi à l'essor architectural de leurs résidences. Le présent catalogue réunit pour la première fois une partie de ces découvertes: celles réparties dans les collections iraniennes. Il offre ainsi une source de référence pour de futures recherches sur les aegyptiaca de Perse conservés à l'extérieur de l'Iran mais aussi pour toutes les études portant sur les relations égypto-perses sous l'Empire achéménide ...

Statistics on the price index of production industries of Iran during 2006 or 07

Biosphärenreservat, UNESCO, Umwelt