The possibility of bringing action in REM is a privilege recognized in common law particularly in the maritime regulations of common law countries. On this basis, plaintiff may, subject to specified conditions, bring action against some properties (ship, cargo,…) instead of their owners, in order to enforce many maritime claims and in the case of pronouncing judgment in his or her favor, the judgment will be enforced, solely, against the same property (defendant). In civilian countries, including France, action in REM, has no legal recognition. In Iranian law, also, notwithstanding the existence of some critical terms in Maritime Act which inspires the admission of action in REM, the whole maritime claims, shall be enforced by action in personam.

On the first stages of appearance (fifth decade of 20th century) internal auditors were seen mostly as revisers of accounting and financial information. Step by step internal auditors are focusing on compliance audits, later internal auditors start to evaluate effectiveness of internal control system, assess operating processes and finally, nowadays, the scope of internal audit covers not only compliance audits, evaluating internal controls, fraud investigations, assess of operating processes, but also consultations to the senior management and participation in risk management. The main purpose of this study is to investigate the role of internal audit in enterprise risk management (ERM) in the companies listed in the Tehran Stock Exchange. The final sample used for this study consists of 43 companies listed in Tehran stock exchange. Also, data were collected using a questionnaire. The study results showed that internal auditors have low involvement in enterprise risk management (ERM) activities, but they are also engage in activities that could compromise their objectivity.

Ever increasing development of wireless devices and wireless networks have increased the value of spectral space. Many efforts have been conducted to increase spectral utilization. The radio environment mapping opens new gates for developing low cost wireless devices. In this paper, a new method is proposed for increasing spectral utilization in distributed networks. In this method distributed Kalman filter, which is modified to increase estimation accuracy, is used to estimate position, velocity and power of primary transmitters. These data are used to select spectrum holes optimally and increase spectral utilization compared to centralized methods. Obtained r esults are evaluated through practical implementations and simulations. Innovations of this research include introducing and employing a linear model for estimating position of a transmitter using received power in line of sight (LoS) and non-line of sight (NLS) conditions, modifying extended kalman filter and implementation of distributed spectrum sensing; advantages of this method are illustrated compared to centralized methods.

The main purpose of this paper is to estimate the Iranchr('39')s economy-wide energy REBOUND effect. Based on Brookes’,explanation on the REBOUND effect combined with the IPAT equation, this paper first presents a different estimation method of economy-wide energy REBOUND effect. Then, by using the state-space model, Iranchr('39')s economy-wide energy REBOUND effect is estimated over the period 1967–, 2017. Results show that the annual average of Iranchr('39')s economy-wide energy REBOUND effect is 57%. Also, except the 1978-1988 period, in all periods under study energy REBOUND effect is considerable and it has an increasing trend that makes actual energy saving far less than potential energy saving. Due to the significant impact of energy REBOUND effect on Iranchr('39')s energy saving, in order to reduce the effect of energy REBOUND effect and increase energy saving it is recommended that, first, the amount of the energy REBOUND effect be taken into account while designing energy saving goals and policies, because its overestimation or underestimation, causes actual energy saving to be more or less than predicted. Second, saving of energy should not be based on improving energy efficiency solely, because if this policy is not accompanied by appropriate price measures, due to the energy REBOUND effect, a significant amount of the potential energy saving will not be realized in practice. Of course, relying on price policies and abandoning energy efficiency policies will have the same results.