Historical antecedents shaping corporate reporting in Iran

This research paper examines the evolution of corporate reporting and governance in Iran over the last century. The approach adopted was to provide an historical perspective to examine the environment within which Iranian corporate reporting has emerged and been shaped. An historical framework allows the study to focus on the evolution and development of corporate reporting practice in Iran. By adopting an historical framework, this study is able to inform future research based on models that adopt an evolutionary approach to the assessment of environmental factors on economic systems. The conclusion reached in this study is that socio-economic and political changes during the century have been opportune as drivers of corporate reporting in Iran. The study makes an incremental contribution to the existing accounting history literature for Asia / Middle East / developing countries.

Population genetic evidence that basidiospores play an important role in the disease cycle of rice-infecting populations of Rhizoctonia solani AG-1 IA in Iran

The fungus Rhizoctonia solani AG-1 IA causes sheath blight, one of the most important rice diseases worldwide. The first objective of this study was to analyse the genetic structure of R. solani AG-1 IA populations from three locations in the Iranian Caspian Sea rice agroecosystem. Three population samples of R. solani AG-1 IA isolates were obtained in 2006 from infected rice fields separated by 126-263km. Each field was sampled twice during the season: at the early booting stage and 45days later at the early mature grain stage. The genetic structure of these three populations was analysed using nine microsatellite loci. While the population genetic structure from Tonekabon and Amol indicated high gene flow, they were both differentiated from Rasht. The high gene flow between Tonekabon and Amol was probably due mainly to human-mediated movement of infested seeds. The second objective was to determine the importance of recombination. All three populations exhibited a mixed reproductive mode, including both sexual and asexual reproduction. No inbreeding was detected, suggesting that the pathogen is random mating. The third objective was to determine if genetic structure within a field changes over the course of a growing season. A decrease in the proportion of admixed genotypes from the early to the late season was detected. There was also a significant (P=0·002) increase in the proportion of loci under Hardy-Weinberg equilibrium. These two lines of evidence support the hypothesis that basidiospores can be a source of secondary inoculum. © 2012 BSPP.

Investigation of the genetic diversity of domestic Capra hircus breeds reared within an early goat domestication area in Iran

Background: Iran is an area of particular interest for investigating goat diversity. Archaeological remains indicate early goat domestication (about 10 000 years ago) in the Iranian Zagros Mountains as well as in the high Euphrates valley and southeastern Anatolia. In addition, mitochondrial DNA data of domestic goats and wild ancestors (C. aegagrusor bezoar) suggest a pre-domestication management of wild populations in southern Zagros and central Iranian Plateau. In this study genetic diversity was assessed in seven Iranian native goat breeds, namely Markhoz, Najdi, Taleshi, Khalkhali, Naini, native Abadeh and Turki-Ghashghaei. A total of 317 animals were characterized using 14 microsatellite loci. Two Pakistani goat populations, Pahari and Teddy, were genotyped for comparison.Results: Iranian goats possess a remarkable genetic diversity (average expected heterozygosity of 0.671 across loci, 10.7 alleles per locus) mainly accounted for by the within-breed component (G(ST) = 5.9%). Positive and highly significant F-IS values in the Naini, Turki-Ghashghaei, Abadeh and Markhoz breeds indicate some level of inbreeding in these populations. Multivariate analyses cluster Iranian goats into northern, central and western groups, with the western breeds relatively distinct from the others. Pakistani breeds show some relationship with Iranian populations, even if their position is not consistent across analyses. Gene flow was higher within regions (west, north, central) compared to between regions but particularly low between the western and the other two regions, probably due to the isolating topography of the Zagros mountain range. The Turki-Ghashghaei, Najdi and Abadeh breeds are reared in geographic areas where mtDNA provided evidence of early domestication. These breeds are highly variable, located on basal short branches in the neighbor-joining tree, close to the origin of the principal component analysis plot and, although highly admixed, they are quite distinct from those reared on the western side of the Zagros mountain range.Conclusions: These observations call for further investigation of the nuclear DNA diversity of these breeds within a much wider geographic context to confirm or re-discuss the current hypothesis (based on maternal lineage data) of an almost exclusive contribution of the eastern Anatolian bezoar to the domestic goat gene pool.

History of Restoration in Iran: Origins and Developments from 1900 to 1978

This thesis tends to study the origins and developments of the restoration in Iran from its very first moments till the Islamic revolution of 1978. The thesis is its first study of its kind. While almost all recent occidental ideologies regarding the thematic of restoration and conservation of historic monuments are translated and published in Iran, very little efforts have been done regarding the study of the origins of the formation of restoration in the country. The diversity of Iranian contexts, multiplicity of the intervening factors and other factors characterized a different background for the raise and developments of restoration in the country; in the thesis the influencing and characterizing factors in the formation and development of restoration in Iran will be defined and studied in detail with relative examples; due to the complexity of the Iranian context and in order to consider all influencing and characterizing factors the thesis, parallel to have formation and development of restoration, as the main scope of the research, the developments influencing factors will be confronted with necessary flashbacks to the main theme, when and where necessary. A great care will be given to the period of the activity of the restoration experts of IsMEO which is thesis will be called as the period of the introduction of the modern principles of restoration into Iranian context; the fundamental ideologies, practical and theoretical principles of IsMEO will be identified and studied in details; important case of studies of the restoration of IsMEO will be analyzed in details and the innovative aspect of the presence of Italian experts of IsMEO will be revealed.

The Role of the Namayande in Iran's Textile Industry

The Iranian textile industry still remains important as one of the largest sources of employment within the non-petroleum sector, although it no longer plays the large role it used in the country's economy (having been replaced by petroleum as the economy's primary industry). The subject of this study are middlemen known as namayande in the Iranian textile industry who plays a very important role in the operations of the innumerable small and medium-sized private firms. When private firms import materials from abroad, namayande make the connections between them and foreign sellers. These middlemen are not local sales agents of foreign companies as is usually the case; rather the namayande specialize in purchasing goods for local buyers. This study will point out some of the reasons why the namayande exist, and examine the present state of Iran's textile industry along with the particular management problems found within the firms' operations.

Structural Changes and Formation of Rusta-shahr in Post-Revolutionary Rural Society in Iran

The following paper is based on the author's two-year research and fieldwork in Iran and examines the process of political and social changes since the Iranian Revolution of 1979 and the subsequent impact of the Iran-Iraq War of 1980-88. This paper focuses on the transition of traditional, small villages into rusta-shahr or small rural cities and the first and second nation-wide elections of shoura or councils which were the first steps toward self-government. The author is guardedly optimistic regarding this democratic process but warns of possible future social unrest if changes are not more "balanced" between cities and rural areas and if the employment needs of the burgeoning younger generation are not met, political and social consequences may be catastrophic.