Search results for: Alireza Rajabi

Authors: Alireza Azimi Sani , Shahram Chaharmahalie

Abstract:

Internal controls of accounting are an essential business function for a growth-oriented organization, and include the elements of risk assessment, information communications and even employees' roles and responsibilities. Internal controls of accounting systems are designed to protect a company from fraud, abuse and inaccurate data recording and help organizations keep track of essential financial activities. Internal controls of accounting provide a streamlined solution for organizing all accounting procedures and ensuring that the accounting cycle is completed consistently and successfully. Implementing a formal Accounting Procedures Manual for the organization allows the financial department to facilitate several processes and maintain rigorous standards. Internal controls also allow organizations to keep detailed records, manage and organize important financial transactions and set a high standard for the organization's financial management structure and protocols. A well-implemented system also reduces the risk of accounting errors and abuse. A well-implemented controls system allows a company's financial managers to regulate and streamline all functions of the accounting department. Internal controls of accounting can be set up for every area to track deposits, monitor check handling, keep track of creditor accounts, and even assess budgets and financial statements on an ongoing basis. Setting up an effective accounting system to monitor accounting reports, analyze records and protect sensitive financial information also can help a company set clear goals and make accurate projections. Creating efficient accounting processes allows an organization to set specific policies and protocols on accounting procedures, and reach its financial objectives on a regular basis. Internal accounting controls can help keep track of such areas as cash-receipt recording, payroll management, appropriate recording of grants and gifts, cash disbursements by authorized personnel, and the recording of assets. These systems also can take into account any government regulations and requirements for financial reporting.

Keywords: Internal controls, risk assessment, financial management.

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Authors: Roya Bakhtiar, Alireza Abdolmohammadi, Hadi Hajarian, Zahra Nikousefat, Davood, Kalantar-Neyestanaki

Abstract:

The objective of the present study was to determine the polymorphism in the leptin (332G>A) and its association with biometric traits in Sanjabi sheep. For this purpose, blood samples from 96 rams were taken, and tail length, width tail, circumference tail, body length, body width, and height were simultaneously recorded. PCR was performed using specific primer to amplify 463 bp fragment including exon 3 of leptin gene, and PCR products were digested by Cail restriction enzymes. The 332G>A (at 332th nucleotide of exon 3 leptin gene) that caused an amino acid change from Arg to Gln was detected by Cail (CAGNNNCTG) endonuclease, as the endonuclease cannot cut this region if G nucleotide is located in this position. Three genotypes including GG (463), GA (463, 360and 103 bp) and GG (360 bp and 103 bp) were identified after digestion by enzyme. The estimated frequencies of three genotypes including GG, GA, and AA for 332G>A locus were 0.68, 0.29 and 0.03 and those were 0.18 and 0.82 for A and G alleles, respectively. In the current study, chi-square test indicated that 332G>A positions did not deviate from the Hardy–Weinberg (HW) equilibrium. The most important reason to show HW equation was that samples used in this study belong to three large local herds with a traditional breeding system having random mating and without selection. Shannon index amount was calculated which represent an average genetic variation in Sanjabi rams. Also, heterozygosity estimated by Nei index indicated that genetic diversity of mutation in the leptin gene is moderate. Leptin gene polymorphism in the 332G>A had significant effect on body length (P<0.05) trait, and individuals with GA genotype had significantly the higher body length compared to other individuals. Although animals with GA genotype had higher body width, this difference was not statistically significant (P>0.05). This non-synonymous SNP resulted in different amino acid changes at codon positions111(R/Q). As leptin activity is localized, at least in part, in domains between amino acid residues 106-1406, it is speculated that the detected SNP at position 332 may affect the activity of leptin and may lead to different biological functions. Based to our results, due to significant effect of leptin gene polymorphism on body size traits, this gene may be used a candidate gene for improving these traits.

Keywords: Body size, Leptin gene, PCR-RFLP, Sanjabi sheep.

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Authors: Karim Shiraazi, Mahyar Asheghi Milani, Alireza Sadeghi, Eram Azami, Ahadollah Azami

Abstract:

A passive system "Qanat" is collection of some underground wells. A mother-well was dug in a place far from the city where they could reach to the water table maybe 100 meters underground, they dug other wells to direct water toward the city, with minimum possible gradient. Using the slope of the earth they could bring water close to the surface in the city. The source of water or the appearance of Qanat, land slope and the ownership lines are the important and effective factors in the formation of routes and the segment division of lands to the extent that making use of Qanat as the techniques of extracting underground waters creates a channel of routes with an organic order and hierarchy coinciding the slope of land and it also guides the Qanat waters in the tradition texture of salt desert and border provinces of it. Qanats are excavated in a specified distinction from each other. The quantity of water provided by Qanats depends on the kind of land, distance from mountain, geographical situation of them and the rate of water supply from the underground land. The rate of underground waters, possibility of Qanat excavation, number of Qanats and rate of their water supply from one hand and the quantity of cultivable fertile lands from the other hand are the important natural factors making the size of cities. In the same manner the cities with several Qanats have multi central textures. The location of cities is in direct relation with land quality, soil fertility and possibility of using underground water by excavating Qanats. Observing the allowable distance for Qanat watering is a determining factor for distance between villages and cities. Topography, land slope, soil quality, watering system, ownership, kind of cultivation, etc. are the effective factors in directing Qanats for excavation and guiding water toward the cultivable lands and it also causes the formation of different textures in land division of farming provinces. Several divisions such as orderly and wide, inorderly, thin and long, comb like, etc. are the introduction to organic order. And at the same time they are complete coincidence with environmental conditions in the typical development of ecological architecture and planning in the traditional cities and settlements order.

Keywords: Qanat, Settlement Formation, Hot-Arid Region, Sustainable Development

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