مدیریتی- آمنه مالمیر

Ameneh Malmir1*
1. Department of management, Malayer Branch, Islamic Azad University, Malayer, Iran
 
 
Objective: This study was conducted in female employment and its impact on family management. Regarding the employment status of women can be improved by taking advantage of the potential provided. Methods: The population study of women teachers in city schools is Kangavar. For this purpose, 150 samples were selected randomly. In this study, 136 questionnaires that measure citizens' view of the status of women has been used. The reliability of the questionnaire data, the Cronbach's alpha was equal to 83/0. After collecting data from  SPSS 18 software was analyzed information gathered from the following results were: There was a significant positive relationship between social position and status of women. There was a significant positive correlation between social status and education of women and There was a significant positive correlation between social status and political participation of women in the study population.
Keywords: Women's employment; family management; social status; security;
 
 
 
 
INTRODUCTION
Employment and social rights for women outside the home than ever before and has brought many benefits, But with a review of the family life of working women who can get the job for them and other family members have problems as well. However, this is not just unique to Iran as well as in other countries(Bokore, 2009).
The women are as much important as serious and determined that it was a very delicate and subtle and the least negligence, simple negligence or stinging political slogan may look distressed, become distorted and destructive. From this perspective, the research effort will be to examine the economic, social and cultural.
Also, understanding the factors that underlie women's employment and participation in social and economic areas of the country's population is a top priority. The most important factor is the education level of women's employment in the labor market(Harandi, J., 2008). Educated women are also attracted to the labor market needs is more investment. This paper is to examine the impact of women's employment on family management and security. The significance of this research is that it refers to the women's household management and child rearing, work out in the field have taken a step forward. In other words, the role of women in family management, social and economic role has been one of their activities. Addressing the role of women in employment and family management as an important factor in life, it is very necessary and important. The aim of this study was to investigate the relationship between marital status, education, political participation and attitudes toward women characters that are slang. During the last years the question has always been whether the students of women's studies feminist approach there. If there is such a difference between what is and what are its properties and methods common?  If the purpose of the method of data collection methods, feminist or anti-feminist per se, is not no way. What distinguishes it from other studies, feminist studies, is the research question, the research hypotheses, the relationship between researcher and subject, theoretical frameworks and interpretation of research results.
This method often depends on the subject, but most feminists are reluctant to employ quantitative methods, believe that it looks like the object of quantitative methods in human subjects. Feminist researchers try to think from the perspective of the positivist sociology as a science away and according to the principle that research should be undertaken by women, for women and by women (Mohammad, 2010). The most feminists believe that women's voices are more qualitative methods have the capacity to reflect and provide the opportunity the world is understood from the perspective of the research subject. They believe that this could happen or should not keep your distance to the subject, consider myth as part of a research topic of its own thing; The involvement of the researcher not only inevitable that the researcher should be able to make itself relevant to the subject(Mohammad pour, 2010). Conversely, when women are entering the labor market, further work is outside working at home. Housework and child care is considered part of the female role. It is important to recognize the work related to housekeeping and home should be considered part of being a woman but it is a totally different issue related to maternal duties. Women are seen as an important aspect of maternal their life  and those who know a certain creativity that makes it superior to women, that women are unique in the universe (Sadeghi, 2005). However, evidence shows that women work mainly in part-time work, low and very low income (Bokore, 2009) and the glass ceiling faced with a job promotion that will be imposed upon them by man structures (Yazdkhasti, Ahmadi, 2007). Can not be understood without considering the context of women's inequality in power (Mohammad pour, 2010) According to the analysis of gender with other social factors can reveal deep patterns of gender relations in society, Patterns that sometimes seem invisible, but always surround us and shape our attitudes and behaviors (Mohammad pour, 2010). One of the studies that have been conducted among physicians who work in public sector hospitals in Punjab, Pakistan. This research shows that women's emotional needs and specialized doctor should be able to balance your career and your career progress. The career development among women, influenced by personal, cultural, and social context. The results show that status, family status, socio - economic factors underlying the lack of leadership and professional guidance for planning and motivating influence on career paths. Norms of family, cultural and social (especially family norms) are also effective career women. Women to improve leadership skills, communication skills and stress management needs to learn the particular skills (Arif, 2011) According to the investigation, administrators can use the leadership of women. They involve their employees in decision-making while men are the kinds of oppressive management that are useful for crisis situations. Of course democratic leadership style is the best type of leadership, they share the results with other staff and will include public involvement in the decision-making process (N. Nosike & S. Oguzor, 2011). Also, women who are leaving your current job for a new job, more than men, tend to be engaged in job search. They will be leaving his job after another job. Family reasons women have a significantly higher risk of expulsion (Heon Lee, 2012).
 
LITERATURE REVIEW
Mandatory Rotation of Audit Firms
Mandatory rotation of auditors involves rotation of audit firms after a fixed period of tenure (Carrera et al., 2007).Independence is the cornerstone of accountability. The challenge is that corporate management hires, fires and pays both their internal and external auditors. Auditors, therefore, often develop harmonious relationships with management to retain the job of the client (Adeyemi & Okpala, 2011). Calls for a mandatory rotation policy, therefore, traditionally emphasize its potential to restrict managerial threats to change “non- compliant auditors” (Craswell, 1988).
At the root of an audit engagement is the independence of the auditor. Lack of independence on the part of the auditor will colour his objectivity and cast aspersions on the credibility of his audited financial statements. The Company and Allied Matters Act (CAMA) of 1990 recognised this and made far- reaching arrangements to ensure the independence of the auditor. Such arrangements are covered in sections 357, 262 and 363 of the act.
Opinion seems to suggest that Nigerian auditors may not be truly independent. It is posited that some Nigerian auditors are unable to distance themselves from overbearing board or management so as not to incur their anger and put their appointment at risk (Onosode, 2001). Another reason adduced for apparent lack of independence of the Nigerian auditor is that an unsatisfied board will always find a way of effecting the removal of the auditor at the annual general meeting notwithstanding the provisions of CAMA 1990. It has also been suggested that the Nigerian Auditor is not psychologically free as a result of the fact that the distinction between shareholders and management has become so often blurred that the appointment, remuneration and dismissal of auditors is effectively decided by management, who are the very people auditors may wish to criticize in the course of their duties.
Those who argue for mandatory rotation of auditors believe that the idea has a lot to commend it. A major argument in favour of mandatory rotation of auditors is that it ensures that employees of the client firm and the audit firm will not get too acquainted (Barton, 2002; Asien, 2007; & Oscar et al., 2012). Other arguments in favour of mandatory rotation of auditors include:
i.                    Economy in implementation compared with other quality control measures.
ii.                  Results in “periodic fresh look at the institution” from an audit perspective to the benefit of investors, regulators and the public.
iii.                Its implementation in Nigeria may avert a full blown regulatory interference in the affairs of the accounting profession in Nigeria.
iv.                It increases the chances that errors of a previous firm will be detected and corrected.
v.                  It will increase competition between audit firms.
The major plank of the argument against mandatory rotation of audit firms is that it will result in increased cost to the audit firm and its client and consequently the public. Another major argument is that it will compromise quality if audit firms are changed rather frequently as the “learning effect will be lost” (Welch, 2011& Orlik, 2011). Other arguments against mandatory rotation of auditors include:
i.                    Choice of auditors should be a function of performance rather than on the need to satisfy a legal requirement.
ii.                  Loss of trust which rotation engenders
iii.                The field of auditors to choose from is limited especially for the big Public limited companies in Nigeria that usually engage only the big four
iv.                Natural turnover of Management also serves the purpose of rotation by ending lengthy auditor- client relationships.
v.                  Many countries all over the world are yet to embrace the idea of mandatory rotation of auditors
vi.                There is no guarantee that weak auditors will still not make foolish decisions even with mandatory rotation of auditors in place
vii.              It may have a negative impact on provision of non- audit services which are often assigned as a result of the brand name of firms involved in the audit.
 
The Central Bank of Nigeria (CBN) and Mandatory Rotation of Auditors
In 2010, the CBN reiterated its mandate that external auditors of banks should be rotated. It fixed the tenure of external auditors in a given bank at a maximum period of ten years from date of appointment after which the audit firm shall not be reappointed in the bank until after a period of another 10 years. In fact mandatory rotation of auditors for Nigerian banks was introduced by CBN for the first time in 2006 following its policy of bank consolidation introduced in 2004, which saw the number of banks plummeting from 89 to 24 post- consolidations. At the time, bank distress was rife and often emasculated by fraudulent financial reporting. Nigerian auditors of banks were frequently indicted by the regulatory authorities for failure to report cases of fraud in the distressed banks (Otusanya & Lauwo, 2010). The aim was, therefore, to further sanitise the banking sector. It was hoped, by the regulatory authorities, that the auditors will be encouraged by the mandatory rotation policy to give the true reports about banks financial position (Ujah, 2006). The question of the effectiveness of mandatory rotation of auditors in Nigeria has, however, remained an empirical question apparently because of its relative newness.
Using cross sectional data gathered from annual reports of selected quoted companies in Nigeria, the relationship between audit tenure and audit quality was analysed utilizing the binary logit model estimation technique. The finding was that there is a negative relationship between audit tenure and audit quality (Oscar et al. 2012). However, a similar study on audit firm rotation and audit independence, using paired sample t- test found no association between audit independence and audit firm rotation (Adeyemi & Okpala, 2011). A study on the role of mandatory rotation of auditors in the South-South of Nigeria found a positive association between audit quality and mandatory rotation of auditors (Ebimobowei & Keretu, 2011). The relationship between mandatory rotation of auditors and audit quality in Southern Nigeria was also examined using binary logit model. A negative association was established (Onwuchekwa et al. 2012). Yet another study using cross sectional survey data found a negative relationship with long audit tenure and auditor independence in Nigeria (Adeyemi & Akinniyi, 2011). A similar study did not find an association between audit quality and mandatory rotation of audit firms (Adeyemi et al. 2012).  It is clear that the issue of audit quality and mandatory rotation of auditors in Nigeria is far from settled thus further justifying this study.
RESEARCH METHOD
WOMEN'S EMPLOYMENT IN IRAN
Some tips on building a community of social science to study in Iranian and Muslim women's issues shall be discussed in the following:
a. woman taking a "whole" with this look at all aspects of physical, mental, spiritual and social, he is considered mixed. Perception of women as existing the spiritual dimension of human faces (the successor of God on earth) and have a social time, opens new perspectives for the study of the social. The existing has a central role in family life, mental and emotional tribute to her family. Honor of existing the mother of his paradise are beneath them, and the angels of heaven.
b. Identifies and considers issues of research on the role of women in family and society, public problems and controversial issues, should be researched in the face, it becomes a full set or difficult issues with clarity.
Identify areas of conceptual, conceptualization and modeling of various conceptual approaches to women's issues, women's issues can be effective in detecting various combinations (Muhaddith Noori, 1986).
The results of a survey conducted in Tehran, age, marital status, having children, number of children, education level, field of study and migration lifetime employment rate of women with a higher education degree is a meaningful relationship. The probability of employment for female graduates than any other age group 49-35 years( Mahmudian, Rashvand, 2012).
Security and Women Feeling safe is one of the basic human needs for social life. There are many things that can affect a sense of security in the community. Performance of the organizations that provide services to the public. For example, consistent with the findings of the investigation, the role of women in Wireless Taxi increasing sense of financial security, physical and emotional women (Jamali, Shayegan, 2011). Can feel secure in terms of education, social status and financial condition may differ families (Pourmoazen, 2009). In one of the studies conducted among women in Tehran, cultural and social factors influence the sense of security has been studied in this population. These results indicate that the variable life skills, social capital, national identity, cultural capital and social - economic issues, social security, women feel that there is a significant relationship (and no others, 2011).
 
 
Questionnaire
The This paper presents a survey of descriptive or correlation research is to describe and interpret it. In this paper, the equivalent of approximately 250 teachers Kangavar city has selected a sample of 150. simple random sampling (soil, 2004, 251) was selected. Using Sampling Morgan (Earth, 2004, 276) was performed. The instrument used was a questionnaire which will include their views on employment. In this study, 136 questionnaires that measure citizens' view of the status of women has been used, the questionnaire is a 30-item questionnaire. Validity and reliability of the questionnaire was assessed on the basis of the data obtained in the present study, Cronbach's alpha equal to 83/0.
 
Hypotheses Development
The first hypothesis First hypothesis: There is a relationship between social position and status of women (female population).
Table 1 - Results of the first hypothesis of correlation
According to Table 1, as you can see there is a relationship between social status and marital status of women in the study population (R=0/56) a positive and significant relationship between the level 0/01.
The second hypothesis test. Second hypothesis: There is a relationship between social status and their education (female population).
Table 2 - Correlation of the results of the second hypothesis As you can see in Table 2 between social status and education of women in the study population 01/0 (01/0 = sig) there is a significant positive correlation (R=0/63).
The third hypothesis test Third hypothesis: There is a relationship between social status and political participation of women. Table 3 - Correlation of the results of the third hypothesis
As you can see in the above table between social status and political participation of women in the study sample 01/0 (01/0 = sig) there is a significant positive correlation (R=0/82).
The fourth hypothesis testing Hypothesis IV: There is a relationship between social status and attitudes toward research trait common to women than women . Table 4 - Descriptive results of the fourth hypothesis
As you can see in the above table between social status and Attitude towards folk characters  of women in the study sample 01/0 (01/0 = sig) there is a significant positive correlation (R=0/97).
In other words, it means that women who had higher scores on the questionnaire and to society in general questionnaires have earned higher scores.
Table 5 - Regression predictor for social status
As you can see in the table above, the most common approach is able to predict the social status of political  participation ,so this is an important component of political participation because of higher rates of political participation is a common attitude (97/0 = Beta).
 
RESULTS AND DISCUSSIONS
This article was found between female teachers in city schools was Kangavar following results. Findings of the study showed that the social status of women and their status (female population) are related, which means that married women have better social status. However, according to research Harandi and Jamshidi (2008) Increase in annual revenues and earnings, other family man, has a considerable negative effect on the employment probability of married women. Attitudes towards women's employment over all impact on family and couple relationships and children would change, Couples harmony and unity as a manifestation of a basic necessity. Married women working outside the home has led to facilitate increase meet men and women between. Couple having a job and earning a task or set of tasks that are the responsibility of the family system. If a married woman needs to take jobs at risk competition with her ​​family breadwinner comes to an issue which is harmful for the unity and harmony of the family. Then the female employment is important is its impact on children. Mother's absence from home and the resulting vacuum can not stay away from the emergence of community organizations and the private sector can complement government. Inevitable impact on his relationship with the husband and wife work with children, especially unaccompanied by women over their own destiny instead of leaving employment becomes more complex.
In fact, while women want men to compete in the livelihood of the family can not neglect to do so, yet they are obliged to do the work of two people. The findings also showed that there were two hypothesis about the status and education of women (population) is also positive and significant relationship. This study confirmed the hypothesis that the relationship between social status and education level show. The highly educated who knows how much more supportive of social status, these results are consistent with the findings of Jamali and Shayegan (2011). Findings from the third hypothesis that there is a significant positive relationship between social status and political participation of women. Components, but these components are less able to predict the social status of slang and attitude of the characters. Findings of the fourth hypothesis that there is a significant positive relationship between social status and women's attitudes toward women in the research community. This finding is consistent with results Mousavi (2005).
Each of the variables on women's sense of emotional security, can be effective. Increased levels of education among women (Yazdkhasti, 2007) suggests the need for a class to have financial security. In fact, the need for financial security, one of the drivers of increased levels of education among women. Indicates the status of women is their sense of emotional security. In conclusion, we can say that social status, marital status, political participation, education and attitudes can affect women's sense of emotional security.
SUMMARY AND CONCLUSION
1 - recommended for women emotionally secure, according to marital status, political participation, popular attitudes and social position of the elite.
2 - Given that financial security depends on women's employment and it also depends on the level of education (Pvrmvzn, 2009, 101) and social status (No and others 2011, 45) They therefore recommended the employment of women. However, working women must be taken into consideration with regard to the role of mother and wife. Because in addition to her duties as wife and mother in the family takes over (because he is an emotional need) to be added to the unemployment roles in society (social and financial security needs). Due to technological advances in the field of working conditions can be provided at home via the Internet or other communications network.
3 - also recommended the creation of Social Security (through equal education opportunities or employment opportunities, equal) to increase the education level of women who need financial needs, social and emotional requirements.
4 - The role of women as wives and mothers in family and in society as workers, security, emotional, financial and social class, is the infrastructure for management roles.
5 - According to the results of the research component traits common attitude towards women's political participation component is able to predict the social status. As a result, it is recommended that school-age girls to change the culture and the culture of investment. Cultural factors affecting the status of women, which in turn affect feelings of social security  of the cortex
REFERENCES
Arif, Seema. (2011), “Broken Wings: Issues Faced by Female Doctors in Pakistan Regarding Career Development”, International Journal of Academic Research in Business and Social Sciences, Vol. 1, pp. 79-101
   Bokore, Nimo. (2009), “Female Survivors of African Wars Dealing with The Past and Present”, Journal of Sociological Research, Vol. 1, No. 1, pp. 1-13.
Fsaie Sadeghi, S.. (2005), challenged with maternal feminism, book female, age 7, p 28.
Heon Lee, Tae. (2012), “Gender Differences in Voluntary Turnover: Still a Paradox?”, International Business Research, Vol. 5, No. 10, pp. 19-28.
Harandi, Fatima. (2008), J.-F. "How to interact probability of employment of married women in rural and urban areas of individual and family characteristics", Journal of Knowledge and Development, Year XV, No. 23, pp. 191-205.
 Iman, Mohammad Taghi. (2009), Basics of qualitative and quantitative research methods in social science paradigm, Qom, Research Science, second edition, p 428.
Jamali, Hagar. (2011), Shayegan, Fariba. "The Role of Women in Wireless Taxi Tehrani women feel safe," Police Management Studies, 6 (1), pp. 95-114.
Khaki, GR. (2004), Research Methods in Management, Tehran, Islamic Azad University, Center for Academic Publications, Third Edition, pp. 251 and 276.
 Mahaddith Noori, Hossein. (1986), Mstdrk Alvsayl, Qom, Altras Rehabilitation Institute, al-Bayt (AS), p 180.
Mahmudian, Hussein. (2012), Rashvand, coral. "Higher education and graduate employment for women demographic factors affecting it," Women in Development and Policy, Volume 10, Issue 1, pp. 83-104.
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Mousavi, Sayed Kamal Uddin. (2005), "Time Dependent and cultural factors - social, with emphasis on issues affecting women's employment", Women's Studies, Year 3, No. 8, pp. 31-46
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APPENDIX
 
TABLES
Table 1:  Results of the first hypothesis of correlation
 
 
Marital Status
Social status
Pearson correlation coefficient
**./56
Significant level
./01
Number
150
 
 
 
Table 2 - Correlation of the results of the second
 
Education
Social status
Pearson correlation coefficient
**./63
Significant level
./01
Number
150
 
 
 
Table 3 - Correlation of the results of the third

political participation
Social status
Pearson correlation coefficient
**./82
Significant level
./01
Number
150
 
 
Table 4 - Descriptive results of the fourth hypothesis

Attitude towards folk characters
Social status
Pearson correlation coefficient
**./97
Significant level
./01
Number
150
 
Table 5 - Regression predictor for social status
 
Coefficient
T
Coefficient rate
Standard error of the coefficient
Attitude towards folk characters
0/97
0/07
55/09
political participation
0/82
1/4
17/63
 
 
 
Figure 1 - Model of Research
 

Social status
Marital Status
Education
Political Participation
Attitude towards folk characters