Objective About half of the human genome is covered by repetitive sequences. These sequences have a large share in the other mammalian genomes, therefore studying this part of the genome can provide researchers valuable information on evolution. The aim of this study was to sequencing and assembly the whole genome of Iranian Bactrian camels to identify transposable elements and their distribution in the genome of this species. In addition, the results of Iranian Bactrian camels were compared with non-Iranian Bactrian camels and dromedary camels. Materials and methods In this study, the whole genome of six Iranian Bactrian camels was sequenced to transposable elements identification. Iranian Bactrian camel whole genome sequenced using Illumina HiSeq 2000 system in paired-end. FastQC and Trimmomatic software were used to quality control and quality filtering of raw sequencing reads, respectively. CLC Genomics Workbench (CLC Bio, Aarhus, Denmark) was used to de novo assembly of trimmed reads. Also, we used the RepeatMasker program to search for transposable elements using a homology-based method. Results Results of the assembling of sequenced genomes showed that the genome size in these samples ranged from 1. 9 to 1. 97 Gb. In the present study, the percentage of transposable elements for six Iranian Bactrian camels was 29. 89% on average of the whole genome. The percentage of LINE sequences for the Iranian Bactrian camel was 17. 58% on average. So, these sequences were considered as the largest group of transposable elements in the Bactrian camel in this study. SINE elements showed a lower number in comparison with LINEs. So that, only 3. 45% of the total Bactria camel genome length was dedicated to the SINEs. In accordance with the results of Iranian dromedary camels, no Alu element was identified in the genome of Iranian Bactrian camels. Conclusion Shortage of genomic and biological information about camels is one of the inhibiting factors in advancing the breeding goals and programs. Although this study is not enough alone, it can be a step towards starting the production of genomic data for camels. Continuing this kind of study and integrating biological and genomic information will provide the ground for the start of modern breeding in Iranian camels.

The primary purpose of this research is to develop and present dimensions and components of information transparency in banks to evaluate and rank the level of information disclosure and transparency of Iranian banks, considering the environmental and native conditions of Iran. Regarding the reporting conditions and reporting environment of Iranian banks and the information needs that govern them, one can evaluate the banks on an applied level by explaining the level of disclosure and specific information transparency and then ranked it. For this purpose, firstly, the list of dimensions and components of disclosure and transparency is extracted from research, documents, and standards issued by professional banking authorities. Then after incorporation, adjustment, and summary, the final list of dimensions and components is reviewed by experts. Due to the lack of a proper model of information disclosure and transparency in Iranian banks, the best way to confirm the criteria, dimensions, and components of the model was to use the opinions of experts. The Delphi method and the one-sample t-test were used to verify the components and finally design the model. As a result, the final model consists of 11 dimensions of information transparency to evaluate and rank the level of disclosure and transparency of Iranian banks and assess the degree of compliance of the current status of disclosure and transparency of Iranian banks with the proposed model using (SEM) and the t-sample.

The accounting information currently assimiliated by firms is not wholly adequate for decision makers, and additional information regarding risks is required. This study explores the characteristics of risk disclosures in annual reports of companies listed in Tehran Stock Exchange. The factors affecting risk disclosures are also explored. To achieve the preceding objectives, the annual reports of 275 firm- year over the period of 2009 to 2013 were studied based on the content analysis and the characteristics of risk related information were determined accordingly. Data collected by content analysis was examined using Comparison Tests. The result showed that companies were significantly disclosure back-ward looking rather than forward-looking information and qualitative rather than quantitative information about risk, and they were disclosing risk sources rather than risk managements. Furtheremoe, the result indicated that firm size and leverage Posit a significant positive relationship with corporate risk disclosure, but market risk of the firms exhibits a significant negative relationship with corporate risk.

The legal systems are not the same as regard to the duty of pre-contractual disclosure. The general principle in civil law is that the negotiating party must proffer the information in his possession which is material as to the other party’s decision. But in common law does not accept any general duty to disclosure in pre-contractual negotiations. According to this system, during negotiations a party may play his cards close to his chest and hold back information even if he is aware that knowledge of the facts would deter the other side from entering into the contract. The pre-contractual duty to disclosure is favorable in Islamic law but not generally known as a duty In Iranian legal system except in some particular cases.