Background and Objective: One of the reforms in our country's budgeting system, in accordance with Article 138 of the Fourth Development Plan Act, is the move to "operational budgeting" which emphasizes the performance of governments. Operational budgeting requires cost accounting to determine the cost of services provided by all NAJA subsidiaries, and the need to access the cost of services requires the use of accrual basis accounting as provided in note 26 The government's fiscal rules are those of the users of the public budget. Method: This study was applied in terms of purpose, and in terms of data collection method. In the qualitative section, using data base theory approach with purposeful and theoretical sampling, in-depth interviews and expert opinions (expert and academic) of operational budgeting were collected and data (barriers) were collected in three stages of open coding, axial and selective coding. Using content analysis of upstream documents, the design model and model validity were confirmed by fuzzy triangular Delphi technique by 25 knowledgeable operational budgeting elites. In the quantitative section, the barriers obtained by using the "A. H. Ranking, and finally, cluster analysis, provided guidelines for establishing and implementing operational budgeting. finding: The findings of the present study showed that the barriers and limitations of operational budgeting in law enforcement include: planning and policy making, management, organizations, regulations, preparation and approval, credit allocation, accounting and reporting system, supervision. And auditing, indexing and standardization are undergraduate work and education. Results: In the present study, barriers to establishment and implementation of operational budgeting were identified and after ranking barriers, guidelines and gantt chart of its establishment in the Police Prevention Police were compiled.

Background and Aim New employees bring values and origins outside the organization into the organization and in contrast, organizations try to familiarize them with internal values and origins, so the purpose of this study is to provide a model of employee mobilization in law enforcement and non-law enforcement organizations in Iran. Method The present study was conducted as a mixed method research (qualitative-quantitative). In the first part of the study, in order to design a comprehensive model of employee turnover, the method of Sandelsky and Barroso (2007) was used. In the second part of the research, using the opinions of experts and evaluating the relative coefficient and content validity index, it was possible to explain the employee motivation pattern. In order to provide a desirable combination of dimensions that can optimize the transfer of staff in the Disciplinary Command, the General Directorate of Culture and Islamic Guidance, Tax Affairs and Education of Fars Province, fuzzy expert system method was used. In the next step, in order to apply the model and evaluate the components of employee motivation in law enforcement and non-law enforcement organizations, 294 questionnaires were distributed among the employees of the four organizations and selected by stratified sampling and data were analyzed using confirmatory factor analysis. Results This study, while designing a model for staffing in law enforcement and non-law enforcement organizations, to provide the desired combination of dimensions of the model in a way that can optimize the staffing of staff in law enforcement and non-law enforcement organizations. The findings also show that the research experts identified 6 dimensions, 14 components and 77 indicators for successful implementation of employee deployment in the mentioned structures. Conclusion Dimensions, components and indicators extracted from the meta-combined method (research model) were confirmed in the target community and the test results indicate that working conditions, bedding and organizational conditions and effects and results had a significant effect on employee motivation

This study aims to explore the perspectives of legal professionals on the enforcement challenges of cybercrime legislation. It seeks to identify the key challenges within the legal framework, operational enforcement, and strategic policy-making that hinder the effective combat of cybercrime. Employing a qualitative research design, the study conducted semi-structured interviews with 30 legal professionals, including prosecutors, defense attorneys, judges, and legal scholars. The participant selection was based on purposive sampling to cover a broad range of insights into the enforcement of cybercrime legislation. Data collection adhered to the principle of theoretical saturation, ensuring a comprehensive exploration of the subject matter. Thematic analysis was utilized to identify patterns and themes within the data. Three main themes emerged from the analysis: Legal Framework Challenges, Operational Enforcement Challenges, and Strategic and Policy Challenges. Within these themes, several categories were identified, including the ambiguity of laws, jurisdictional issues, technological evolution, resource constraints, digital evidence management, cybercrime reporting and detection, interagency cooperation, prevention and awareness, legal professionals’ preparedness, policy development and implementation, stakeholder engagement, and future-proofing legislation. Each category was further broken down into specific concepts highlighting the multifaceted challenges in cybercrime legislation enforcement. The study reveals that legal professionals face significant hurdles in the enforcement of cybercrime legislation, stemming from legal ambiguities, operational limitations, and strategic gaps in policy-making. Effective enforcement requires addressing these challenges through clearer legal definitions, enhanced interagency cooperation, increased resources for digital evidence management, and forward-looking policy development. By addressing these issues, there is potential to significantly improve the effectiveness of cybercrime legislation enforcement.

One of the most controversial issues in international commercial arbitrations in the last two decades is enforcement of arbitral awards which have been annulled in their country/ies of issuance or in broader word in their country/ies of origin. Two contradictory opinions on the matter are based on two different approaches on territorial or extraterritorial effect of nullification of arbitral award by competent court. Considering the French court’s recent judgment on enforcement of arbitral award rendered in PT Putrabali Adyamulia v. Dena Holding case, despite its annulment in the country where it was made i.e. United Kingdom, author is interested in studying the theoretical and practical aspects of enforcement of nullified arbitral award in this article.

The time and place mean the requirements of time and place and issues, developments, circumstances, and conditions that take place in time and place. This meaning has been emphasized in hadiths as well. Time and space play a decisive role in the enforcement of hadd, so in the event of an interference of the expediency of the enforcement of hadd with a more meaningful expediency, hadd may be suspended temporarily or be enforced in a different way. Reviewing of hadiths as one of the sources of inference of judgments is important in this discussion. For example, delaying the execution of hadd for a pregnant or sick convict, the perpetrator’s taking refuge in a holy shrine, warming and cooling of the air, woman being in menstrual period, and non-enforcement of hadd in such cases as the enemy's land, hadd in case of the people of the book, the urgency, amnesty of criminals in war times, amnesty of unmarried women, hadd in famine year, and change in the quality of execution of hadd for a diseased person, the case where it is expedient to expedite enforcement of hadd. In this paper, the role of time and place and discussion of expediency in hadd punishments is considered in terms of delaying, stopping and changing the quality of the execution according to the hadiths and opinions of the jurists, and it is concluded that it is necessary to consider in case of hadd the expedience and to observe the requirements of time, place and persons.

One of the most important developments in dispute resolution law is the emergence of online dispute resolution methods. There are ambiguities and legal issues regarding said methods due to their specific characteristics and occurrence in cyberspace. One of the challenges of these methods is how to enforce the results because the ordinary or traditional methods of enforcing final dispute resolution documents are not helpful in this field. Due to the high importance of the enforcement of final documents in the validity and acceptability of each dispute resolution method, the legal doctrine and e-commerce activists: predicted and implemented solutions about automatic enforcement of results of online dispute resolution methods without the need for the recourse to courts or other authorities. The present study has examined the strategies of automatic enforcement of ODR final documents in the following topics: "Monetary Enforcement Mechanisms", "Domain Name Resolution Enforcement Strategies", and "Automatic Enforcement Based on Blockchain Technology". The present article concludes that supporting and promoting online dispute resolution methods and strategies for automatic enforcement of ODR final documents is the most critical and fundamental step in reducing the workload of the courts and other legal authorities. At the same time, such a goal is not achievable without the legislature's support and the approval of the corresponding laws. In this regard, the Iranian Legislature is advised to draft and enact integrated and comprehensive rules in the area.