نادر جعفری

The telecommunications industry, after being liberalized and removed from state ownership, operates as a "multiple monopoly," whereby telecommunications services are typically provided to consumers by three or four operators. Due to this monopoly, the coordination of matters related to these operators, including tariff determination and license issuance, is the responsibility of the regulatory authority. One of the goals pursued by any regulatory body in the telecommunications industry is to maintain and enhance the competitive environment, which conflicts with the authority of the Competition Council as the general body responsible for competitive affairs. In the U.S. legal system, the Supreme Court has only allowed the enforcement of competition laws when they provide an advantage over regulatory rules, and it has also assumed that there is no advantage in enforcing competition laws. In Iranian law, the telecommunications regulator must always comply with the Competition Council while implementing its decisions and actions; however, regarding tariffs, only the approval of pricing guidelines falls under the Council's jurisdiction. According to the Administrative Justice Court, the determination of prices is the responsibility of the telecommunications regulator, and the Regulatory Authority must set tariffs in accordance with the pricing guidelines announced by the Competition Council.

As financial crimes committed by white-collar criminals like money laundering have become more widespread and complicated, we need forensic accountants who can detect frauds and assist the judicial system with finding and preventing crimes. This research aims to study the role of forensic accountants in the trails of money laundering. It is a descriptive causal-comparative study done by a questionnaire. The data is analyzed through the binominal independent T-test in SPSS. The population included the judges in different courts in Tehran, the lawyers in Iran Bar Association, the official experts of the judiciary and the official accountants in Tehran. The sample comprised 60 people selected from the population through the availability sampling method. The results show that in money laundering proceedings the forensic accountants who have a PhD degree are more effective than those who have a master’s degree. Also, the forensic accountants with more years of service are more efficient, and finally the male forensic accountants are more effective than their female counterparts.

By endless empowerment in every organization, we can have a strong force to support the development programs and to create opportunities for organization. Accordingly governments, managers of organizations and institutes try to improve the performance of their own organization; hence the press institutions are not exception. The performance of the press will be in a proper situation if we study and be aware of the organizational progress as well as the developments in achieving organizational objects also we should identify the challenges and we must know how many of the codified policies has been implement. Moreover evaluating and measuring the performance in every organization is so serious. This article tries to find the systematic and in addition, documentary framework for analyzing the press performance in Iran,moreover presenting a pattern for press performance according to theoretical bases has been desired. The main question in this paper is: what are the aspects and components for analyzing the press performances in Iran? The results identify that the evaluation of press performance should be in four levels including the government, corporate, business and operational levels.Additionally, the conceptual model of the press performance is distinguished from the conceptual models of managing business organizations in many aspects.