Corporate Governance and Ethics

VICE PRESIDENT AND PUBLISHER Donald Fowley

ASSOCIATE PUBLISHER Christopher DeJohn

PRODUCTION SERVICES MANAGER Dorothy Sinclair

PRODUCTION EDITOR Janet Foxman

EXECUTIVE MARKETING MANAGER Amy Scholz

SENIOR MARKETING MANAGER Julia Flohr

CREATIVE DIRECTOR Harry Nolan

SENIOR DESIGNER Kevin Murphy

EDITORIAL ASSISTANT Kathryn Fraser

ASSISTANT MARKETING MANAGER Carly DeCandia

SENIOR MEDIA EDITOR Allison Morris

PROJECT EDITOR Ed Brislin

PRODUCTION SERVICES Dennis Free/Aptara, Inc.

COVER DESIGN David Levy

COVER IMAGE ©Anthony Harvie/Getty Images

Copyright © 2009 John Wiley & Sons, Inc. All rights reserved.

No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, [phone], fax [phone], website www.wiley.com/go/permissions.

To order books or for customer service, please call 1-800-CALL WILEY (225-5945).

Library of Congress Cataloging-in-Publication Data:

Rezaee, Zabihollah, ...