درخت حوزه‌های تخصصی

The vast expanse of the urban distressed areas in the country and multiple damages that their inhabitants face on economic, social and cultural aspects remind the need for higher attention to these constructions. Meanwhile, Tehran's distressed areas with more than 3268 hectares (5.3% of the area of ​​Tehran) has a population of one million and three hundred thousand people in it, is one of the priorities of the improvement and renovations in the country. According to what most experts and researchers say one of the main obstacles to the process of improvement and renovation of the urban distressed areas, is the selection and use of appropriate methods of financing. Several methods of financing that have been raised to be used in the process of improvement and renovation, on one hand due to the variety they provide are an opportunity, and on the other hand face the managers and city decision-makers with some problems in the process of selection and utilization, because using any of the methods depends on several regional and local factors. In this regard and in order to facilitate the process of decision-making in the process of improvement and renovation of urban distressed areas, this research used a cross-sectional study and also investigated the evaluation criteria and different methods of financing the distressed areas and using the obtained field data from questionnaires distributed in two stages using ANOVA test, tested the research hypothesis in order to determine the best financing method according to the improvement and renovation process from the perspective of the tested criteria and in this way tried to compare the various methods of financing in order to take advantage of the process of improving and renovation of urban distressed areas in Tehran. In this regard and based on the obtained results three methods of repayment from the operation of the project, civic engagement (contract) -guaranteed and selling shares were identified as ways with the highest priority to utilize in the process of improvement and renovation of the urban distressed areas of Tehran.

One of the most fundamental presumptions of management audit shows that change in costs is in fir correlation with increase and decrease in activity level. However, this assumption is discussed with considering the cost stickiness by Anderson et al. it means that the amount of increase in costs with the increase in activity level is more than reduction in costs per same amount of reduction in activity level. On the other hand, audit could increase the reliability of information available for the users and with the increase in audit quality; quality of information is also enhanced. The main purpose of this study is to investigate the effect of audit quality on cost stickiness in manufacturing companies listed in Tehran Stock Exchange. Statistical population of this study consists of companies listed in Tehran Stock Exchange from 2007 to 2014. To measure the correlation of research variables, Pearson correlation test is used and finally, to test research hypotheses, generalized ordinary least-squares regression is used. The results obtained from testing hypotheses how that size of audit and audit tenure (more than 3 years) could affect cost stickiness positively and significantly. However, the expertise of auditor in the industry and importance of a company for a audit institution could have no effect on cost stickiness.

The purpose of this research was to identify and prioritize effective factors in social responsibility of professors of Islamic Azad University of Qazvin branch which was conducted in 2014 and 2015. Among all statistical population which included 395 professors of the university, 195 professors were selected as statistical subjects from the population. In this research, it was attempted that by using written sources, views of experts, field investigation, and also interview with experts, a questionnaire be designed to identify the said factors. The instrument used for collecting information was the questionnaire. To determine formal and content validity of the questionnaire (the proposed indexes), content validity was used, and in order to determine reliability factor, Cronbach's Alpha method was used for 5-Choice questionnaire of Likert. Then required data of the research were collected and by using statistical descriptive and inferential techniques, date analysis was conducted by SPSS software. Results indicated that structural dimension has the highest effect on accepting social responsibility among behavioral, structural, and contextual dimensions.

The questions of centralization and decentralization arise in every polity. The constitution or the practice or both have to settle how much of policy making is to be decided by the central government and by component bodies. By and large liberalism and decentralization tend to go together while authoritarianism tends to be associated with centralization. The constitutional model which is generally regarded as bringing about the largest amount or decentralization is federalism. This is said to sonstitute a half way house between confederacies (where component units dominate)and unitary states (where the center dominates) In its classical form at least , federalism stipulates that there have to be two independent levels of government (the centre and upper level component bodies (often named states) each of these levels has the right to decide on matters falling within its own sphere. There are difficulties in practice especially with respect to the constituent power and to the fields allocated to each level. Federalism must be based on a rigid constitution there has to be s supreme court protecting the independence of the two levels of government there has to be a second chamber defending the rights of the component bodies at the central level.yet there are variations in the extent to which the component bodies are protected and generally in the extent to which there is decentralization. On the one hand federal states are becoming more centralized on the other centralization cannot go beyond a given point without leading to gross inefficiency and perhaps to a break up of the regime as the communist experience showed. Partly for this reason there is a degree of convergence between federal and unitary states. Federalism is also associated with efforts to bring together independent states but this has occurred in a smell number of polities only. Attempts at achieving closer cooperation between states has led more commonly to confederacies, such as the Unites Nations. The European community or European :::union::: has innovated by forming a type of association labeled supranational which is intermediate between the confederal and the federal models. There is innovation in that developments take place gradually with new fields beings progressively covered new structures being set up and new member states joining. The problems of centralization and decentralization have exercised the minds of many in relation to many types of organization : both efficency and freedom appear to be at stake . federalism succeeded in a number of contexts but it is not the panacea which some suggest it is it is also so diverse that one has to refer to federalisms rather than to federalism . what is at stake is the need to find an equilibrium between the two extremes of over centralization and break up. Given the large number of situations in the contemporary world one should look for a variety of solutions and for a continuous evolution of the models which have hitherto been proposed.

Urban spaces and in other words urban design and architecture have been found with close linkage with art and beauty especially the arts such as painting and sculpture. Addressing beauty at different areas such as creation of galleries to offer works of art, addressing form of urban spaces and representing works of art in urban environment have improved social life and increased identity, consensus and collective solidarity. On the other hand, it can provide an interesting and calm environment for the citizens and residents. Concurrent with the socio-political developments in the twentieth century and the progress of science and technology, all the areas of the arts were subjected to change. The metamorphosis of the art and stylistic developments took place and a large number of artists tended to innovative phenomena. Since the art at the twentieth century especially the second half of the twentieth century sought to affect the addressee, a group of the contemporary artists including sculptors have not known the tight enclosure of museums and galleries to represent their works and preferred to display their works at open space and wide and large places of cities. Representing works at open space requires largeness of dimensions of works at multiple scale and use of modern materials and techniques. Sol Lewitt (1928 - 2007) has been regarded among the artists at contemporary age at the area of Minimalism and Conceptual Art. American philosopher and theorist and contemporary art critic, Arthur Coleman Danto, has conducted articles in criticism to works by Sol Lewitt and has appeared in exhibition of his works. Lewitt made the earliest structures in 1965 and continued his activity at the 1970s by expansion of plans and planning for the larger projects which have been being made based on morphological and conceptual ideas. Ultimately his arrangements were proposed at huge scale and extended from the space of galleries and museums which tended to conceptual and minimalist art to the urban space. In the present research, works of this artist and ideas of Arthur C. Danto about minimalism and works of Sol Lewitt are analyzed. The main questions are as follow: What outcome representation of these works has in natural environment and urban space? how the border between art has removed the daily life and addressee?