درخت حوزه‌های تخصصی

Protecting shareholders’ rights today is considered a practical competitive function at the level of capital markets, which is based on transparent and coherent actions within the framework of laws and regulations. In other words, the more the level of company operations is based on regulatory and legal procedures, the more level of protection of shareholders’ interests can be expected to be observed more uniformly by companies. This study aims to design a forensic accounting model focusing on protecting shareholders’ rights of petrochemical companies. The collection tool based on the analytical nature of the research consisted of two parts: evaluation checklist and matrix checklists. In fact, in order to promote the level of innovation in the relationship between forensic processes and quantitative accounting to collect data for the development of the forensic accounting model, through meta-synthesis and Delphi analysis, the components and propositions of forensic accounting were determined in the qualitative section, focusing on the protection of shareholders’ rights; then based on the matrix checklist, the most influential research propositions were determined through the analysis of fuzzy networks. The research results in the qualitative part indicate the existence of three components of structural mechanisms; it was the meta-structural and legalization of forensic accounting to protect shareholders’ rights, which was approved in the form of 18 statements. Further, the results in the quantitative part concerning the analysis of fuzzy networks were identified. The most effective component of forensic accounting in the protection of shareholders’ rights was structural mechanisms, and the most influential statements of forensic accounting in the protection of 

Todays, the issue of environmental instability and destructive environmental behavior can leave many irreparable effects and damage on future ecosystems and the lives of future generations. Method: This study aimed to present an environmental model of sustainable development in the Iranian gas industry. The present study used a qualitative with grounded theory method. In-depth interviews were conducted with 25 academic experts (professors of public administration and environmental engineering at universities in Mazandaran province) and the heads of the National Iranian Gas Company in five regions of Iran using the "rich information" sampling method. Results: The results indicated that the environmental model of sustainable development in the Iranian gas industry had 15 dimensions in terms of causal conditions. 1. Services, 2. Safety and health requirements, 3. Social responsibility, (context condition) 4. Education and learning, 5. Acculturalization, 6. Managers' attitude and awareness (intervening conditions) 7. Contractors, 8. Technical facilities and equipment, 9. Technology and technical operations (Strategy) 10. Medium and long term policies of the Ministry of Energy, 11. Continuous monitoring and evaluation of project progress, 12. Consumption management programs, 13. Pollutants management programs and consequences 14. Improved environmental performance of the gas company and 15. Moving towards sustainable development. Conclusion: Since the gas industry is one of the most polluting industries and the lack of attention to environmental issues in this huge industry will lead the Iranian environment to very serious and perhaps irreparable crises, using the environmental model of sustainable development in this industry seems highly important and necessary.

Currently, the global community is on the threshold of a transition from fossil fuels as a result of transformations such as climate change, entailing the strict implementation of carbon setoff policies and quick progress in green technologies. A transition to clean, low-carbon energies will not only disrupt the global energy system, it will also impact the global economy and political dynamism within and without all states. Based on these transformations, the present article asks the question of how the energy transition will impact the geopolitical future of the global oil economy. The authors hypothesize the following in answer to this question: Given the superior, more advanced position of economic powers such as China and the US in clean energy technologies, we are likely to witness the weakening of traditional oil powers in a post-carbon world, such as the Middle East and North African countries (MENA) and Russia; in contrast, the balance of power will tilt heavily towards current energy consumers. Technology-savvy countries have the knowledge to reproduce and stabilize their power in the global economy. The traditional countries of the energy sector, however, face shortfalls in their infrastructure and modern technologies and will lose their geopolitical position to a large extent.

As projects increase in size and complexity, they become more difficult to handle. One of these large and complex projects is oil and gas projects. The current controlling processes of projects are not able to detect the problems in early phases of the project and are rather late leading to extra time and cost. One solution is to find symptoms of problems in the early phases. Due to the importance of drilling projects in upstream sector, the main objective of this research is to identify the early warning symptoms of problems in drilling projects and to find the relationships between selected early warnings with project outcomes and problems of these projects. To reach that aim, the early warnings have been recognized through literature review and interviews with experts. Then, case study analysis is performed to find the relationships between early warnings and project outcomes. All cases have been selected from previous completed drilling projects in one of the oil fields of Iran. Findings show that there is a relationship between early warnings, project outcomes and projects problems.

Nowadays, knowledge and information is the largest asset of organizations and human beings and having it can lead to a powerful and certainly valuable organization. The purpose of this study is to identify the suitable knowledge acquisition and transfer tools in the National Iranian Oil Company (NIOC). This study is applied in terms of purpose and case study from the point of view of strategy. Given the economic conditions of the NIOC as well as the need for maximum use of the knowledge, experience and skills, it is essential to identify the more effective ways of transferring knowledge, especially to the new entrances. Using the mixed method, in the qualitative section identified the tools of knowledge acquisition and transfer by studying leading oil companies in the world in knowledge management and using the expert panel, the appropriate tools for NIOC were determined. In the quantitative part of the research using questionnaire tools and group analytical hierarchical Process (AHP) method, knowledge acquisition and transfer tools were prioritized. Findings demonstrate that the NIOC can be effective in organizing the available knowledge by focusing on community of practice, peer assist, community of learning and lessons learned.

The enforced international limitations and sanctions against Iran have affected all stages of natural gas extraction from gas reservoirs. In this study, the effects of various situations on natural gas extraction from the Iranian operating oil reservoirs have been examined. Thus, this study aimed to study the role and effects of imposed international sanctions on Iran’s gas extraction and production. Outcome of the study provides appropriate solutions to recognize such situation and cope with the resulting circumstances. Regarding methodology of the research, quantitative data were collected and analyzed by using the statistical panel model. Results show that gas extraction from natural gas reservoirs has been decreased significantly in the period of international sanctions and limitations were imposed. To achieve the previous desired gas extraction level according to the initial developing plans and the existing potentials as well as to be able to cope with hardship of international circumstances, it is necessary to improve implementation system of the respective projects, attain technological knowledge and take serious steps towards resilient economy to enhance the domestic abilities through knowledge-based advancement especially in producing strategic equipment and goods required by such a large scale projects while the existing internal rules and regulations should be reformed and be more flexible.

The overall objective of this article is to analyze critically the legal instruments that regulate decommissioning of onshore and offshore platforms in the Nigerian Petroleum Industry vis-à-vis other jurisdictions such as USA, UK, and South Africa with a view to making requisite recommendations for improvement in the Nigerian Petroleum Industry. These recommendations are made against the backdrop of Nigeria’s experience of militancy in the Niger Delta Region between 1999 to 2015 which were necessitated by the complacency and poor or no Corporate Social Responsibility (CSR) mechanisms of the multi-national companies in the Region and weak oil and gas legislations in Nigeria. It is palpable that the militancy was engendered by political, religious, ethnic, and more importantly, economic reasons. The economic reason was anchored on 5 decades of irredeemable ecological devastation of the region by the oil companies exploration and exploitation activities. To this end, this work recommends that a comprehensive legal framework on decommissioning is urgently required to be enacted due to the fact that the 170 petroleum platforms in the Niger Delta Region are nearing their useful lifetime.

Due to the importance of technology and innovation in the oil industry, it is necessary to look more closely at the intellectual property of this industry. Intellectual capital is a concept that can classify and report the technology capabilities and knowledge spillover in a comparative format. The present research is aimed at providing an appropriate framework for reporting intellectual capital in oil industry companies. For this research, semi-structured interviews have been done with 15 experts and people from petrochemical and petroleum companies with intellectual and experiential thinking space. After the interview, the relevant texts were analyzed by the thematic analysis method. Finally, the intellectual capital reporting framework was extracted as a qualitative research product. Then, a questionnaire was designed to assess the acceptance of the qualitative model, which was distributed among the statistical community consisting of professors and PhD students and experts of different universities and companies. The results of the distributed questionnaire showed that the components of the framework were approved by the respondents.