مطالب

During the past two decades business and manufacturing have observed significant and radical changes. Companies have used automation in the manufacturing, in order to improve quality and competency. It was expected that along with these changes, management accounting systems, which focus on monitoring and analyzing management decisions, should adapt with and encourage the changes. Many authors have claimed that management accounting systems have not helped the suitable business and manufacturing strategies in the new environment. Some even claim that it has hindered investing in advanced manufacturing technology and productivity. This research, by analyzing information collected from 101 Iranian business units from various industries and manufacturing settings, investigates justification basis for capital investment in advanced manufacturing technology. The study demonstrates that there is more correlation between qualitative factors such as; manufacturing capabilities, improved product quality and, competition position with investment justification than quantitative bases such as; accounting rate of return (ARR), internal rate of return (IRR) and, net present value (NPV).

-The term “Ta’ziyeh” refers to an Iranian dramatic genre which might be compared to the Western Passion Play and is the only indigenous drama of the entire Islamic world. This ritual drama has both an Islamic and a Persian heritage, the central theme of which is the tragic and heroic martyrdom of Imam Husayn, the grandson of the Prophet Mohammed and the third Imam of Shi’ite in the desert of Karbala in 680 A.D. Shiites believe that Imam Husayn sacrificed his life to be their Intercessor on the Day of Judgment. The history of Ta’ziyeh did not begin with the events at Karbala rather it dates back to pre-Islamic culture as well as the dramatic expressions of both the Memorial of Zarer, a religious epic from the Sassanid era, (226-652 A.D.), and the Tragedy of Siyavush, a work from ancient Iran, which precedes the Ta’ziyeh play by 1,200 years. The tradition continued from an early processional form to the Magtal-Khani (a recital of martyrdom stories), until it took a dramatic shape. Further, both the playwrights and the structure of the Takiyeh performance building, its performance site, contributed to the evolution of Ta’ziyeh. In this paper, the emphasis is to demonstrate the character of Ta’ziyeh, its foundation and, the development of its various elements. It also attempts to reveal, from an objective stance, its value to a people who embrace it as a kind of ritual, both a holy and national art form. Ta’ziyeh is a kind of ritual drama which has fascinated some of the world’s most famous theatre historians, critics, and performers, who view in it some elements of the postmodern theatre.

There is little question anymore about the reality of Post- Traumatic Stress Disorder(PTSD) as a disorder. For some, this disorder progressively worsens over time and appears to affect nearly all aspects of life, including work, interpersonal relationships, physical health, and view of self. The severity of PTSD may lead to repeated hospitalizations over the years and may require ongoing outpatient treatment. Moreover, a resurfacing of previously controlled symptoms may appear with old age, as former victims become physically incapacitated, suffer losses, and lose social support systems. So far as, no comprehensive effort has been made to determine the joint effects of a range of factors (e.g. combat exposure, locus of control and social support) on post-traumatic stress and somatic symptoms in a single study comprising of non-clinical samples of Iranian War veterans/combatants who had war exposure during Iran-Iraq conflict. The results of the current study demonstrate that combat stress has potential long-lasting effects that leave soldiers emotionally vulnerable, resulting in post-traumatic stress disorder. The study also reveals the effect of combat stress on somatic complaints. The result regarding social support were in accordance with earlier findings about the positive effects of social support on psychological adjustment. The findings also revealed the importance of locus of control in the development of post-traumatic stress disorder. Participants with external locus of control, scored higher on PTSD and somatic complaints than participants with internal locus of control, interestingly, the hypotheses of an interaction between social support and locus of control were not confirmed. Number of methodological and conceptual problems imposed certain limitations on these conclusions.