Six sigma is increasingly used for different processes from production to services and different transaction activities. It has proved to reduce process variables and failure rate for all critical processes for the purpose of development in process operations which results in required investment I final line of organization (Jiju Antony,2004). This article starts by literature review of the title, then the findings are shown for better realization of challenges regarding six sigma implementation methodologies, and at the end some requirements for successful six sigma implementation in service sector will be offered.

Islamic accounting challenges have not been considered in contemporary accounting and the adoption of the standards developed by accounting and auditing organization of Islamic financial institute (AAOIFI) -as the pioneer Islamic accounting standard setting organization- is needed to be studied. The challenges can be classified in to fundamental and functional categories. Achieving a comprehensive and appropriate solution requires that challenges be studied in both juridical and accounting aspects. Regarding to the lack of sufficient literature about Islamic accounting, this research will be processed via Mixed-explanatory method. Qualitative section is aimed to solve the fundamental challenges via using descriptive-analytical method (a reliable Islamic research method). Second stage, which is quantitative, completes the research via using survey method to gather accounting experts’ opinions. Based on comparing qualitative and quantitative results and found solution for Islamic accounting fundamental challenges, it’s concluded that a juridical committee in auditing organization should be founded and international action is needed to get actual progress in terms of Islamic accounting challenges are crucial. Finally, a model for Islamic accounting has been proposed by virtue of the results.

In this research, the overal goals of Iran and Saudi Arabia will be studied. From the authors' point of view, examining the two countries relations that form their foreign policies, will help to illuminate those goals. In this research, theoretical dimension which forms the mindset that dominate these relations will be scrutinized in an analytical way and upon examples from the past realities in the relations between the two countries. We also will consider the structural obstacles found in the face of any improvement in the bilateral relations. In the conclusion we will regard the two country's ability to departure from conflict and rivalry to permanent rational cooperation.

Introduction E-learning, an unparalleled opportunity to face the limitations of face-to-face training, the realization of the goal of education for all, and the provision for sustainable and balanced development, has rapidly expanded in most educational systems and organizations, but despite this rapid growth, there are some issues and obstacles around it. According to Al-Hujran and et al (2013), the success of e-learning is significantly dependent on the accurate recognition of key barriers and requires the attention of system administrators and designers. If organizations are not ready to setting up and deploying e-learning because of the barriers, the capacities of e-learning remain unused. Without any bias, this research attempts to represent experiences and perceptions of managers and technical officers of the National Iranian Gas Company (NIGC). To reach an in-depth understanding of the nature and significance of the phenomenon under study, it is focused on identifying the infrastructural and managerial barriers to applying e-learning for a specific organizational environment (in this study: National Iranian Gas Company). Therefore, the present article seeks to answer the following questions: 1. What are the infrastructural barriers to implementing e-learning at the NIGC? 2. What are the managerial barriers to implementing e-learning at the NIGC? Method In order to identify the challenges, a qualitative approach based on the phenomenological study with managers and technicians of NIGC was used. From this statistical society, eight people were selected based on purposeful sampling. Semi-structured interviews were conducted for data gathering until the theoretical saturation was achieved. The findings were analyzed using Strauss and Corbin coding method at two open and axial coding levels. Therefore, after the interviews, four steps were followed: Full transcript of audio interviews, Extracting spoken evidence from interviews, Conceptualizing spoken evidence and finally grouping concepts and extracting categories. Finally, to ensure that the findings of qualitative analysis are valid, the Member Checking method (three interviewees) and the Peer debriefing (two professors and two Expert Ph. D. students) from Creswell and Miller (2000) were used in coding documents and interviews. In total, eight items that embraced twenty-one concepts were extracted. Research findings In response to the first question, “ What are the infrastructural barriers to implementing e-learning at the NIGC? ” by the findings of a semi-structured interview with the NIGC’ s executives and technical managers, the three barriers can be considered: Weak communication network, weak IT support, weak physical and hardware infrastructure. In response to the second question about the managerial barriers to the implementation of e-learning in the NIGC, considering the findings of a semi-structured interview with the NIGC executives and technical managers, the administrative barriers in five sections were discussed: lack of support on the part of managers of the organization, lack of motivation among the staff, lack of human resources expert in the field of technology, not taking virtual learning seriously on the part of the organization, deficiency of encouragement and motivation system of the organization. Discussion and conclusion The participants of the present study consider infrastructure barriers as one of the most important factors in the implementing process of e-learning. This dimension consists of three main categories: weak communication network, weak IT support, weak physical and hardware infrastructure. This subject is Consistent with the results of previous studies including (Anderson, 2008; Ali and Magalhaes, 2008; Haydari et al., 2009; Al Hujranet et al., 2013; Bagherimajd et al., 2013; Roy, 2015; Tarus et al., 2015; Jafari has been far et al., 2016; Al Gamdi and Samarji, 2016; Abbasi Kasani et al., 2017; Tari et al., 2017 Mohammadi et al., 2017). Also with the results of this study, managerial barriers are the other factors affecting the successful implementation of e-learning in the NIGC. This dimension includes of the five main categories: inattention and lack of support from the managers of the organization, lack of motivation among the staff, lack of human resources expert in the field of technology, not taking virtual learning seriously on the part of the organization, deficiency of encouragement and motivation system of the organization. This is consistent with the findings of the researches such as (Vencatachellum & Munusami, 2006; Ali and Magalhaes, 2008; Tavakol and Ghazinouri Naeini, 2010; Bagherimajd et al., 2013; Tarus et al., 2015; Roy, 2015; Jafari far et al., 2016; Al Gamdi and Samarji, 2016). In reviewing the background of research on the barriers of the e-learning implementation, the first added value of the present study is that these barriers were identified locally and considered the context of the National Iranian Gas Company. On the other hand, the data collected by the opinions of managers and technical officers of the gas sector virtual company more precisely and proportionally identifies the obstacles of e-learning implementation. In previous research, the opinions of this group are not considered. Another point is that, compared with the management and infrastructure barriers identified in this study, management barriers seem to be of much greater importance and priority for the attention of virtual education practitioners. managerial problems can have a significant impact to address or alleviate infrastructure problems as well as other problems and obstacles to the proper use of virtual education in our country. Like many barriers and problems in other areas, it is no exception for virtual education that many existing problems are rooted in the inefficiency and inadequacy of management layers in policymakers or practitioners in the field of virtual education. Totally, a review of the theoretical and empirical foundations of the barriers to e-learning implies that each of these barriers or a set of them can affect e-learning programs. Certainly, designing and setting up an e-learning system in an organization requires the provision of appropriate management and professional backgrounds. Therefore, planning and developing appropriate strategies is necessary for overcoming these obstacles.

The increase in business transactions has been accompanied by a rise in the abuse of the international trade system by criminal organizations to transform their illegal revenues into apparently legitimate earnings. Due to its extensiveness and complexity, the international trade system is vulnerable to money laundering. Trade-based money laundering has interested many anti-money laundering (AML) institutions, especially the FATF, because of its hidden angles and mysterious methods. Different countries are internationally committed to fighting against money laundering, for this crime has many adverse effects on the integrity of financial markets. Hence, this descriptive-analytical study aims to identify the most prevalent methods of abusing the international trade system and identify the most vulnerable sectors to trade-based money laundering by reviewing the reports and investigations conducted by the major AML institutions worldwide. Next, Iran’s commercial system is analyzed to investigate fundamental challenges threatening the business sector due to trade-based money laundering in Iran. The research results showed that economic rents emerge as a result of Iran’s currency policies and international sanctions which have made foreign trade prone to crimes and money laundering. Therefore, attempts at lifting sanctions and redesigning economic policies, especially in business and currency sectors, can play a key role in preventing and combating the abuse of the international trade system for money laundering.

Objectives The purpose of this study is ultra-combination the findings of research conducted in the field of implementation challenges of the document of fundamental change in education. Method The research method is a qualitative type of meta-combination. The research population was the research findings of a decade, from 1390 to 1399. From among the published studies, 50 articles were purposefully selected based on the research objectives. The data collection tool was a taking note. Simultaneously with the data collection process, the collected data,Categorized, coded and analyzed. Findings indicate that the document of fundamental change in education, despite its many strengths and capacities, faces policy challenges, conceptual challenges, managerial challenges, legislative challenges and executive challenges.

Introduction One way to achieve sustainable agriculture in the country and region is to transfer farms to organic farming fields. This is the case if farmers and producers tend to increase organic production, which means that the producer has the advantage of organic production. Commercializing and increasing the income of producers is one way to create this advantage. In Iran, there are problems and limitations in the production and commercialization of organic products. This research examines the commercialization challenges of organic products in Iran. Materials and Methods The present study is applied in terms of purpose and from the perspective of the paradigm in the research group is qualitative and a methodology of ground theory has been used. The sample size was first determined by targeted method and then determined by snowball method. Data was collected through in-depth interviews, direct observations, library documents and Internet documents. The statistical population consisted of faculty members of the Faculty of Agriculture, Razi University of Kermanshah, and experts of the organizations (Deputy of Health Food and Agriculture and Kermanshah Organic Society). The main objective of this study is to explain and design a challenge model for selling organic products in Iran from the perspective of experts. In order to achieve this goal., the following questions have been raised: What are the business challenges in organic products? What are the root roots of these challenges? What are external factors outside the control of manufacturers in commercialization? In order to evaluate the research based on a theoretical method based on the criterion, acceptance is proposed instead of the criterion of reliability and reliability. Acceptance means that the amount of research findings is reliable and reflects the experiences of colleagues, researcher and reader on the phenomenon under study. Ten indexes for acceptance criteria have been introduced, of which 5 cases have been used in this research to improve scientific accuracy and validity. The strategies used include researcher sensitivity, methodological coordination, sampling proportions, repeatability of findings, and feedback from colleagues. Results and Discussion The results of this research show that the challenges of commercializing organic products in Iran are divided into two categories of administrative-structural constraints and environmental constraints: the need for government support, complex licensing permits, complicated and difficult standards, lack of cooperation of the organization Related to the inadequate economic situation of society, the need for proper culture, lack of confidence in organic products, lack of market surveillance, costly production processes, agricultural dependence on climate, opportunity cost, inadequate infrastructure, lack of proper training for producers and proximity problems. Conclusions What is learned from the research findings is the complexity and breadth of issues and challenges that are exposed to the marketing of organic products, which requires careful planning of the government and related institutions. Administrative-structural problems that threaten the commercialization of organic products can be met with the help of the government and the reform of administrative structures, cultural development and promotion of organic products, as well as increased support for producers and suppliers of organic products to the market. But manufacturing-environmental problems, which are a fundamental and fundamental problem in the production and commercialization of organic products, need to be fully and properly trained by manufacturers, and also need to be aware of the need to adapt themselves and their products to environmental conditions and readiness Enhance your own and your products with these problems. Given the challenges mentioned and based on the results of this study, it is proposed to reduce the business challenges of organic products: low interest payments and loans to support organic producers, the establishment and operation of cultivation and industry in agricultural areas and Away from contaminating sources, training courses for manufacturers to increase awareness and willingness to produce organic products, establish regulatory devices in organic products markets and organic producers, compensate farmers and insure their products, establish standards for the production of organic products In accordance with the environmental conditions of the country, the creation of a single organization on the ground Organic products improve the structure of the licensing process for organic products and build trust in organic products through the creation of a national organic brand in the country.

 Background & Purpose: The purpose of this study was to investigate the challenges facing the programs and operational guidelines of fundamental reform document of Education in schools’ physical education and  sport.Methodology: This research was a survey study and its statistical population included 1,400 teachers, administrative experts, and other professionals in the field of physical education of Kerman province in the academic year of 2014-2015. The sampling method was multistage cluster with a proportional distribution. The sample size was considered based on the Kerjsy-Morgan table, with 302 subjects of men and women as samples. To collect the data, a questionnaire with two sections of demographic and main questions, consisting of 35 items based on 5 factors was used. This questionnaire was based on Raeit’s (1392) questionnaire, whose structures were retained in the present study. The face and content validities of the used questionnaire was estimated and confirmed by experts of sport management and education (n = 10). Its reliability was also calculated using Cronbach's alpha coefficient (0.87). For analyzing the collected data,  One Sample T-test, ANOVA, and Bonferroni test were used by spss20 software.Results: The results showed that of the five factors of teachers' specialization, teachers’ motivation, equipment and sports facilities, financial resources, and executive programs, the financial resources factor was identified as the most important challenge facing the plans and operational guidelines of fundamental reform document of Education in schools’ physical education and sport.Conclusion: Based on the results of this study, the fundamental reform document in the implementation of programs and operational guidelines requires the necessary modifications to adjust the five factors of the teachers’ specialization, teachers' motivation, equipment and facilities, financial resources, and executive programs.