مطالب

Créant le cadre temporel des souvenirs vécus, l’espace joue un rôle fondamental dans notre vie quotidienne. Michel Butor, essayiste et nouveau romancier du XXe siècle, accorde une place privilégiée aux concepts de l'espace et du temps, deux éléments indispensables à la vie humaine et toujours en interaction. Ces deux facteurs s’influencent mutuellement; en se souvenant d’une période, l’homme se souvient d’un lieu et vice-versa. La problématique de cette recherche est de voir comment dans L'Emploi Du Temps de Michel Butor, le narrateur se familiarise avec un labyrinthe temporel sous l'influence du labyrinthe spatial, et comment les dimensions spatiotemporelles ont été mentionnées à travers cette œuvre et comment un journal intime donne naissance à une véritable exploration poétique et phénoménologique de l’existence. Notre objectif était l’analyse de la spatiotemporalité bachelardienne à travers cet ouvrage. La méthodologie de recherche est basée sur des analyses phénoménologiques et des recherches documentaires relatives à l’application de la théorie des dimensions spatio-temporelles de Gaston Bachelard sur L'Emploi Du Temps de Michel Butor, pour voir comment le narrateur perçoit, ressent et habite l’espace. Ainsi, nous avons pu démontrer à travers cet article que dans ce texte de Butor, le labyrinthe spatiotemporel se manifeste comme une construction à multiples niveaux ou facettes, où le temps et l’espace sont fluides et incertains, donnant naissance à une complication spatiotemporelle.

INTRODUCTION: Iran, a country characterized by diverse geographical and climatic conditions, is constantly exposed to various natural and manmade disasters. Also, Iranian Red Crescent Society (IRCS), as one of the most critical relief organizations, plays a pivotal role in rescue and relief operations. Accordingly, this study attempted to identify the challenges associated with the implementation of disaster management policies in the rescue and relief operations of the IRCS. METHODS: In this mixed method research, qualitative data were collected through field research, with 12 experts and managers from IRCS, selected through non-random purposive sampling using semi-structured interviews following the theoretical saturation and was analyzed with MAXQDA-2022 software; in the quantitative phase, a total of 365 managers and experts were selected across the country using a multi-stage cluster sampling. Then, a 36-item researcher-made questionnaire was developed using a five-point Likert scale and descriptive and inferential statistical methods were employed using SmartPLS software. FINDINGS: The findings indicate that the implementation of disaster management policies in the rescue and relief operations of the IRCS faces numerous challenges. The qualitative analysis identified 8 global themes, 19 organizing themes, and 36 basic themes. In the quantitative phase, the following dimensions were found to have significant positive effects on the implementation of disaster management policies: resources and equipment (0.561), policy (0.868), empowerment and skills (0.921), decision-making (0.859), organizational structure (0.912), information and communication (0.637), public participation (0.610) and economic, political, and social conditions (0.573). among these, human resource empowerment (0.921) and organizational structure (β = 0.912) exerted the greatest influence on the efficiency of relief operations. CONCLUSION: According to the results, lack of adequate resources and organizational structure, shortage of up-to-date equipment, deficiencies in workforce skills, and poor inter-organizational coordination are key challenges in implementing disaster management policies in rescue and relief operations. Furthermore, enhancing human resource management, improving training and empowerment programs for relief teams, devising transparent and actionable policies, and increasing public and NGO participation can significantly enhance the effectiveness of relief operations. The proper implementation of policies in rescue and relief operations can substantially improve the efficiency of the IRCS in the face of disasters and in addition to reducing human casualties and resource wastage, can also direct society towards sustainable development.

One of the main challenges for the regulators of oil contracts in Iran is the financial and taxation system and the auditing procedures of oil contracts. This issue has, even after the Islamic Revolution and until today, always been one of the concerns of oil stakeholders, especially in Iran. Nowadays with the selection of the service contract format as the only approved contractual template in upstream oil operations, oil companies, acting as contractors, carry out the investment in oil operations and, if the contractual objectives are achieved, are entitled not only to the reimbursement of costs but also to receive fees. Based on the principle of “no profit, no loss” and in order to prevent the contractor from unjustly benefiting by overstating incurred expenses, the parties classify the costs and, using accounting and auditing principles, stipulate the definitions, instances, and calculations methods of the costs, and so forth. Given Iran’s growing need to conclude Joint Operating Agreements (JOAs) aimed at facilitating technology transfer through enhanced reservoir recovery by assigning operational responsibilities to an Iranian operating company while maintaining the contractor’s overall responsibility it is essential to revise and adapt Iran’s accounting and auditing procedures to align with the specific requirements of such agreements. In this regard, the model accounting procedures published by international petroleum associations can serve as effective and practical benchmarks for reform.