mohammadjavad ramezani

The issue of human rights is currently one of the challenging issues facing the Islamic countries in international forums. Although The human right issue has had a different background in each Muslim country individually, yet the Muslim Countries face more or less some  similar challenges as a whole. This article is an attempt to explore the process of human right evolution in these countries and to identify the challenges ahead. The article argues that the challenges are theoretical and practical ones. It also argues that some of them are domestic ones and some are imposed by outside world. The article regards the  approval of the Declaration of Human Rights in Islam at the meeting of foreign ministers of the Organization of the Islamic Conference in Cairo in 1990 as a turning point in the evolutionary process partly due to the realization of the Universal Declaration of Human Rights in 1948, and partly to  the growing need and demand inside those countries.

Freedom of expression and freedom of thought have always been fundamental concepts in human life and The production of science is also one of the indicators of progress in the world, The Seat of Freedom of Thought on Ayatollah Khamenei's Strategic Plans and In order to create and maintain a critical spirit, dialogue and production are science and enlightenment. The seats are a program of expressing opinions and dialogue among the university community, which was launched on his recommendation in response to a letter from a group of Ahl al-Qalam residents Of course, to date, based on the available statistics and re-demanding its origin in different meetings, it has not yet reached its effective position.In this research, the data of the foundation and by conducting twenty-five in-depth and semi-structured interviews and analyzing it through coding, we have achieved the model of non-development of free-thinking seats and examined the strategic requirements for development in this regard. The results of the study after categorizing the categories into political, cultural, social and structural dimensions of model drawing The barriers to the development of seats indicate the importance of issues related to political and cultural dimensions, and strategies such as compiling an upstream document, creating a correct model and feeling of immunity in expressing opinions in seats seems necessary to promote the quality and quantity of seats.

This article tries to examine the role of intelligence services in announcing the initial warning of political crises, their intensification and resolution. This article argues that in this world, with the increasing complexity and interconnectedness of intelligence services, crisis forecasting and its likely consequences may not be available to policymakers, but the potential for intelligence services to help policymakers understand critical, uncertain and It is unpredictable because its complexity encompasses a wide range of possible outcomes. This research has been done with a qualitative approach and with a descriptive-analytical method and library study tools and concludes that the role of intelligence services in crisis management has evolved over different periods of time, especially with the emergence and expansion of the web world. And unforeseen events can be reflected in an intensified crisis through a fully networked world with catastrophic consequences, as well as trivial events. Hence, there is an urgent need for a new way of supporting the information system for policymakers in crisis.

In the present study, the effect of different projectiles on the carbon and glass fiber reinforced laminated composites is investigated experimentally and numerically. 8 samples of six-layers composite sheets with dimensions of 25×25 cm reinforced with glass and carbon fibers and epoxy resin3001 are subjected to low velocity impact. Also, spherical and semi-spherical steel projectiles of 680 grs weight and 55 mm diameters are used. Drop weight height of projectiles are supposed to be 1 and 1.5 m which leads to equivalent 6.7 and 10 J of impact energy. ANSYS and LSDYNA packages are used for numerical study. Results show that maximum deflection is occurred at the center of laminates for carbon and glass reinforced samples by the spherical projectiles. In addition, it is seen that deflection of carbon and glass laminated composites due to the impact of semi-spherical projectile reduces 18.7% and 34.3% respectively in comparison with the spherical projectile.

Whistleblowing is one of the most important and effective fraud discovery mechanism; therefore, recognizing key factors affecting whistleblowing intention should be more considered by regulators; and they must try to encourage employees to whistle the blow. As whole, this research aim to modeling accountant whistleblowing intention.

Moral intuition, theory of planed behavior and fraud triangle are three theoretical approaches that can be merged for modeling accountant intention to whistleblowing or not to whistle the blow. Thus, research model that designed on these approaches, is examined by several statistical tests include Delphi content analysis, Shannon entropy and structural equation model. Also, Swara technique is used for evaluating internal and external whistleblowing intention.

According to results, research model is approved and, also, interviewers intend to internal whistleblowing specially to chairman of board more than external whistleblowing.

Accountants can play important role in reporting organizations fraud, so, managers should mange organization environment in a way that accountant intend to whistle the blow. Also, Legislators should make and sanction laws and regulations that support whistleblower hip-and-thigh

Fiber-metal composites are polymer composites reinfored with fibers and metal sheets.  In this study, the tensile properties of CARALL (CarbonReinforced Aluminum Laminate with CFRP (Carbon Fiber Reinforced Polymer) under the influence of moisture are compared and studied experimentally and numerically by finite element (FE) method. According to ASTM-D3039 standard, six samples of CARALL and CFRP composite are made using manual lay-up and carbon fibers, 3001 resin, and T6-7075 aluminum sheet and also, the samples were stored in dry and moisture conditions for 14 and 25 days. ANSYS software is used to simulate and compare the results with experimental tests. Comparison of the results shows that the moisture reduced the tensile properties of the samples. Also, the elasticity modulus for the CFRP and CARALL samples in humid environment during 25 days reduces respectively as 47.3% and 56.8% in comparison with the dry environment.

EMA, Environmental management accounting represents a combined approach that provides for the transition of data from financial accounting, cost accounting and mass balances to increase material efficiency, reduce environmental impacts and risks and reduce costs of environmental protection. EMA is performed by private or public corporations, but not by nations and has a financial as well as a physical component.The core focus of environmental management accounting is assessment of total annual environmental expenditure on emission treatment, disposal, environmental protection and management. In addition, and that is new and challenging for most companies, the material purchase value of all non-product output and its production costs are added. This total sum often provides a frightening picture of total annual costs of inefficiency and gets companies to improve their information systems and material efficiency options.In this study, we define principles and procedures for EMA, with a focus on techniques for quantifying environmental expenditures or costs, as a basis for better controlling and benchmarking purposes. The methodology excludes costs external to the company (so-called externalities, e.g. environmental and social effects that occur to the general public), but focuses on comprehensive assessment of direct annual expenditure on emission treatment, environmental protection and management as well as wasted material and energy input (efficiency losses in production).

Iran is the world's largest pistachio producer and exporter. Hence, the sustainability of the production of this strategic product is of particular importance. The high cost of pistachio harvesting has reduced the income of pistachio growers and created a serious challenge to the motivation of producing the pistachios. So, in this research, the contributing factors of mechanical harvesting of pistachio nuts in Kerman Province as the pole of pistachio production in Iran were studied. For this purpose, the Delphi method was used in three stages. Accordingly, 25 experts of pistachio cultivation experts and big growers of Rafsanjan and Kerman cities were considered as the research panel of the study. The final results of the research showed that the factors "Improving water use efficiency by supporting the implementation of new methods for irrigation of pistachio trees" and "allocating suitable credits for the pistachio nuts harvesting" with 96.00% and 95.00% agreements of the research panel’s members were the first and second stimulants for the development of pistachio harvesting in Kerman Province. Also, the factors of "implementation of pattern projects for mechanized pistachio harvesting", and "Providing incentive policies for the development of mechanical harvesting among the pistachio growers" with 91.00% of the agreement, jointly ranked as the second priorities. Investigating the barriers to the mechanical harvesting of pistachio also showed that the factors of the "smallness of most pistachio gardens" and "not being single-base or single-nesting of pistachio trees in the region" with the 97.00% and 94.00% agreements got the first and second ranks, respectively. Therefore, special financial supports for implementation of efficient irrigation systems, modification and renovation of old gardens, and the establishments of pattern projects for mechanized pistachio harvesting are inevitable. Also, consolidation of small pistachio gardens in the form of agricultural cooperatives in order to increase the group's financial strength as a backbone for the modifying the old gardens and the provision of pistachio harvesting equipments are indispensable