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Open Access Article

1 - Examining the relationship between conservative reporting practices and company performance in the capital market during the COVID-19 pandemic period
Malektaj Maleki Oskouei Mohammad Hassani Saeed Mirzakhani

Purpose: This research examines the relationship between conditional and unconditional conservative reporting and performance (stock performance, excess performance, abnormal performance) of companies in the capital market during the COVID-19 pandemic. Methodology: Thi More

Purpose: This research examines the relationship between conditional and unconditional conservative reporting and performance (stock performance, excess performance, abnormal performance) of companies in the capital market during the COVID-19 pandemic. Methodology: This research is descriptive in nature and applied in terms of purpose. Since the variables in this study are analyzed through historical data, it falls into the category of descriptive and post-event studies. This research involved formulating two sets of hypotheses and selecting 110 companies through a comprehensive population screening for an 8-year period from 2014 to 2021. The research variables were collected and analyzed using EViews 10 statistical software. Findings: The results of the first set of hypotheses suggest that the COVID-19 pandemic weakens the relationship between conditional conservative reporting linked to news and the stock performance of companies but strengthens excess performance and abnormal performance. The results of the second set of hypotheses indicate that the COVID-19 pandemic strengthens the relationship between unconditional conservative reporting, independent of news, and stock performance of companies but has no impact on excess performance and abnormal performance. Originality: This is the first study in Iran to investigate the relationship between different types of conservative reporting by companies and stock performance during the COVID-19 pandemic. Additionally, this research expands the literature on the relationship between conservatism and stock performance. Manuscript profile

Open Access Article

2 - The auditor's opinion on the going concern and corporate bankruptcy by the moderating role of conservatism in companies listed on the Tehran Stock Exchange
Shekoufeh Nekoueizadeh

Purpose: The purpose of this study is to assess the going concern opinion and bankruptcy by the moderating role of accounting conservatism in companies listed on the Tehran Stock Exchange. Methodology: For this purpose, 137 companies listed on the Tehran Stock Exchange More

Purpose: The purpose of this study is to assess the going concern opinion and bankruptcy by the moderating role of accounting conservatism in companies listed on the Tehran Stock Exchange. Methodology: For this purpose, 137 companies listed on the Tehran Stock Exchange through systematic elimination method were selected as statistical sample during the period 2018-2022 and their data were analyzed. The statistical technique used to test the hypotheses is logistic. Findings: The results showed that there is a direct and significant relationship between bankruptcy in companies and the going concern opinion in companies listed on the Tehran Stock Exchange as well as conservatism plays a moderating role on the relationship between bankruptcy and the going concern opinion. Originality: The present research can greatly contribute to the expansion of the existing literature in the field of auditor's opinion on the going concern, corporate bankruptcy and accounting conservatism in Iran. Manuscript profile

Open Access Article

3 - Specification and Development a Model for Estimating of Accounting Conservatism in Iran
H. Nikoomaram B. Banimahd

Accounting conservatism has recently been under attacked. For example, Financial Accounting StandardBoard (FASB) point out that conservatism increase conflict between qualitative characteristics such asrepresentational faithfulness, neutrality, and comparability. The Bo More

Accounting conservatism has recently been under attacked. For example, Financial Accounting StandardBoard (FASB) point out that conservatism increase conflict between qualitative characteristics such asrepresentational faithfulness, neutrality, and comparability. The Board concludes that any attempt tounderstate results consistently is likely to raise question about the reliability and integrity of informationabout those results. Recently, in the IASB and FASB joint conceptual framework, conservatism andprudence have been abolished. In other side, some of researchers such as Professor Watts from the universityof Rochester tried to provide a better understanding of accounting conservatism in Accounting Horizon(2003). He defended accounting conservatism by documenting of the research results.Watts suggests thatconservatism likely evolved from the contracting role of accounting. He argues that accounting conservatismhelps to reduce agent's opportunistic behavior and mitigates conflicts of interest over dividend policybetween shareholders and bondholders.This study, by adopting of new studies outcomes on accounting conservatism, develops a new firm-levelconservatism measure from Givoly & Hayn (2000) accrual model. This measure represents conservatismmeasure from an income statement and balance sheet perspective. The outcomes of the study indicated thataccounting conservatism measure has positively correlated to return on asset (ROA) and sale growth, on theother hand, has negatively correlated to leverage and cash flows from operations to total assets ratio.The research results show firms experiencing more severe bondholder-shareholder dividend policy conflictsadopt less conservative accounting and firms that use more conservative accounting incur a high debt ratio.The results also suggest existence of high income smoothing and show a strict decrease in accountingconservatism in Iranian financial reporting environment. This decrease accompanies with decreases ofprofitability index (ROA) and economic performance index (CFO/Asset). It seems governmental ownershipand governmental management and lack of management accountability are important factors of this problemin Iranian industries. The outcomes of this study differ from the US studies results. Manuscript profile

Open Access Article

4 - Accounting Conservatism and Debt
B. Banimahd

This paper examines the determinants of debt. Using panel data, the study investigates the effect ofaccounting conservatism on debt. The results of the study indicate that debt is positively correlatedwith accounting conservatism and negatively with return on asset (ROA More

This paper examines the determinants of debt. Using panel data, the study investigates the effect ofaccounting conservatism on debt. The results of the study indicate that debt is positively correlatedwith accounting conservatism and negatively with return on asset (ROA). Governmental ownership isa major factor in determining firm debt and has stronger a relationship with debt than with otherfactors. When the government’s share of firm capital increases, then debt also increases. Firm size hasalso a down positive relationship with debt. An increase in asset turnover leads to increase debt. Manuscript profile

Open Access Article

5 - Proposing a model on the role of Transactive Memory Systems, Learning, and Human Resource Development in Entrepreneurship
Mohsen Nezhad Mohammad Nameghi

The purpose of this article is to propose a conceptual model about the role of Transactive Memory Systems (TMS), Learning, and Human Resource Development (HRD) in Entrepreneurship. This paper is a conceptual article and used one of the four kinds of conceptual papers wi More

The purpose of this article is to propose a conceptual model about the role of Transactive Memory Systems (TMS), Learning, and Human Resource Development (HRD) in Entrepreneurship. This paper is a conceptual article and used one of the four kinds of conceptual papers with the name of "Model". The overall style of the "Model" type of conceptual paper is deductive reasoning (Jaakkola, 2020), and this paper is used this approach. The finding of this paper is a conceptual model about the relationship between TMS, Learning, and HRD with Entrepreneurship. This paper proposes that based on the definition of entrepreneurship, knowledge and as a consequence educating and learning have fundamental roles in entrepreneurship. In this regard, TMS as a theory that enables the understanding of the structure and the process of knowledge sharing and their measurement can have a significant role in the above learning matter. Finally, HRD as a wide field of study can enable the correct approach toward the development of human resources (individuals) as one of the main components of entrepreneurship. Manuscript profile

Open Access Article

6 - Long memory in four main cryptocurrencies
gholamreza zomorodian Babak Mahboubi

10.30495/jfksa.2022.20209

In recent years a new type of tradable assets appeared, generically known as cryptocurrencies. Some of them are widespread and global. This paper examines the volatility of cryptocurrencies, with particular attention to their potential long memory properties. Three diff More

In recent years a new type of tradable assets appeared, generically known as cryptocurrencies. Some of them are widespread and global. This paper examines the volatility of cryptocurrencies, with particular attention to their potential long memory properties. Three different long-memory methods (R/S analysis, fractional integration and fractional GARCH extensions) are used to analyze it in the case of the four main cryptocurrencies (BitCoin, Ethereum, LiteCoin and Ripple) over the sample period January 2013– November 2019. Our results are twofold. First, R/S method is prone to detect long memory whereas the findings of ARFIMA and GARCH type models indicate that in the case of two examined cryptocurrencies (BitCoin and Ethereum), long memory exist (there is a positive correlation between its past and future values). Such predictability represents evidence of market inefficiency in their markets: trend trading strategies can be used to generate abnormal profits in these markets. Although our findings show that returns of Litecoin and Ripple don’t have a significant long memory. Manuscript profile

Open Access Article

7 - Investigating the Relationship between Conservative and Negative Skewness of Stock Returns with Emphasis Debt Maturity in the Life Cycle
Mohammad Hossein Asadi Moshizi Zohreh Hajiha Sayedeh Mahboubeh Jafari

The purpose of this study is to investigate the relationship between conservatism and stock price crash risk with emphasis on debt maturity in the life cycle of companies listed in Tehran Stock Exchange. For this purpose, the financial statements of 106 companies were c More

The purpose of this study is to investigate the relationship between conservatism and stock price crash risk with emphasis on debt maturity in the life cycle of companies listed in Tehran Stock Exchange. For this purpose, the financial statements of 106 companies were collected during the period 2011-2017. Multivariate regression with combined data was used to test the hypotheses. The Givoly & Hayn criteria were used for conservatism and the negative skewness criterion was used to stock price crash risk. The findings of the first hypothesis test suggest that there is a relationship between accounting conservatism and the stock price crash risk. In other words, conservative practices will reduce the stock price crash risk. The findings of the second hypothesis test also suggest that debt maturity has a moderating role on the relationship between accounting conservatism and stock price crash risk. In the life cycle stages, the above hypotheses were confirmed in the maturity and growth stages. In other words, conservatism reduces the likelihood of bad news coming into the market, thereby reducing the stock price crash risk. Debt maturity also increases the ability of conservatism to reduce the stock price crash risk. Manuscript profile

Open Access Article

8 - Long-Term Memory and level shifts: Application of the modified GPH test in Tehran Stock Exchange
mansoor kashi Mohammad Donyaei Roholah Ahmadi

Always one of the concerns of researchers in the study of time series, the long-termmemory and whether the observed long memory series is affected by level shifts or not?To avoid spurious long memory that may be caused by levels shifts, different methodshave been tested More

Always one of the concerns of researchers in the study of time series, the long-termmemory and whether the observed long memory series is affected by level shifts or not?To avoid spurious long memory that may be caused by levels shifts, different methodshave been tested. In the present article, we will review it for return and volatility (Are twoapproaches: First approach: GARCH and ARMA-GARCH-filtered series. Secondapproach: GARCH-filtered-squared series and squared returns) based on modified GPHof smith (2005). The results indicate that long memory in return series TEPIX is acceptedby the GPH but modified GPH test (Bandwidth choice for classic GPH and modifiedGPH are based on Plug-in and1/ 2 J  T ) leads to the rejection of the existence of longmemory. Then, using the first approach, the presence of long memory is demonstrated bythe GPH. But modified GPH denies its existence, which reflects the impact of level shiftsto long-term memory. The second approach about how to volatility infer the existence oflong memory is demonstrated by both tests. It followed that the predictability of themarket as possible and Weak form efficiency would violate the Tehran Stock Exchange Manuscript profile

Open Access Article

9 - Evaluating and study of the Fractal Properties of Capital Markets Based on DE trended Fluctuation Analysis (Case Study: Exchange Market and Stock Index of Tehran)
Arash Azaryoun narges yazdanian seyedalireza mirarab baygi hoda hemmati

In this study, the long-term memory of the stock market index and exchange rate (dollar) was estimated using detrended fluctuation analysis. In order to detrend the data, the GARCH approach was proposed and the long-term memory estimation model was implemented separatel More

In this study, the long-term memory of the stock market index and exchange rate (dollar) was estimated using detrended fluctuation analysis. In order to detrend the data, the GARCH approach was proposed and the long-term memory estimation model was implemented separately for both conventional and GARCH methods. For this purpose, daily data of stock market index and dollar exchange rate in the market during the years 2014 to 2020 were used. The results showed that the conventional method in calculating the detrended fluctuations is not able to estimate the long-term memory of the exchange rate, while the results for the stock index showed the existence of short-term memory. The results showed that the proposed method in detrending data and calculating detrended fluctuations based on Garch model has a higher power in controlling changes in market fluctuations and according to the findings of this method, stock index and dollar exchange rate have long-term memory. The results showed that these two methods provide significantly different estimates of long-term memory of the market and according to the results of the correlation test between the values of long-term memory of data and the value of parameter q in detrended fluctuation analysis; it was observed that the stock market index and exchange rate in Iran have multifractal properties. Manuscript profile

Open Access Article

10 - Detection of stock price crash using memory-based graph theory
S. Javad Habibzadeh Baygi Roya Darabi Fatemeh Sarraf Yadollah Norifard

The stock price crash is associated with profitability as the most important goal of investing. The effective role of stock price crash in reducing the capital of investors is of great importance for identifying and detection an abnormal trend in stock returns and stock More

The stock price crash is associated with profitability as the most important goal of investing. The effective role of stock price crash in reducing the capital of investors is of great importance for identifying and detection an abnormal trend in stock returns and stock price crash. The purpose of this study is to detect abnormal returns and ultimately the crash of stock price. For this purpose, the monthly returns of 400 companies admitted to Tehran Stock Exchange during the period of July 1992 to April 2018 were investigated. Also, memory-based graph theory is used as a way to detect changes in the corporate returns. This algorithm approaches the problem from a graph-theoretic perspective. The results of this study have shown that memory-based graph theory leads to identifying abnormal changes in the corporate returns. However, this method has not been able to identify and detect all the points associated with crash of stock price. Manuscript profile

Open Access Article

11 - Forecasting value-at-risk and expected shortfall using high frequency data modeling
S. Babak Ebrahimi Negin Mohebbi

The present study compares the performance of the long memory FIGARCH model, with that of the short memory GARCH specification, in the forecasting of multi-period value-at-risk and expected shortfall across 3 industry indices in Tehran Stock Exchange such as chemical, v More

The present study compares the performance of the long memory FIGARCH model, with that of the short memory GARCH specification, in the forecasting of multi-period value-at-risk and expected shortfall across 3 industry indices in Tehran Stock Exchange such as chemical, vehicle and metals. The dataset is composed of daily data covering the period from May, 2011 to May, 2015. According to the result of this research accounting for fractional integration in the conditional variance model does not appear to improve the accuracy of the VaR forecasts for the 1-day-ahead, 10-day-ahead and 20-day-ahead forecasting horizons relative to the short memory GARCH specification. Furthermore, the GARCH model has a lower quadratic loss between actual returns and ES forecasts, for the majority of the indices considered in 1-day, 10-day and 20-day forecasting horizons. Therefore, a long memory volatility model compared to a short memory GARCH model does not appear to improve the VaR and ES forecasting accuracy, even for longer forecasting horizons. Manuscript profile

Open Access Article

12 - Long memory investigation and application of wavelet decomposition to improve the performance of stock market volatility forecasting
شمس اله شیرین بخش اسماعیل نادری نادیا گندلی علیخانی

Because of very large frequency and volatility in Financial markets Indicators, acertain type of non stationary is created that it refers to the fraction non stationary. Thiscauses, provides Long memory in this type of time series. Hence, this study has inaddition to ex More

Because of very large frequency and volatility in Financial markets Indicators, acertain type of non stationary is created that it refers to the fraction non stationary. Thiscauses, provides Long memory in this type of time series. Hence, this study has inaddition to examine the existence of the long memory in both mean and varianceequations in the return series of Tehran stock exchange, Pays to forecasting the volatilityof this index. For this purpose, the daily data from fifth Farvardin 1388 to eighteenthOrdibehesht 1391 is used. Our results confirm the existence of Long Memory in bothmean and variance equations. However, among others, based on the information criteriaand MSE, ARFIMA (1,2)-FIGARCH(BBM) model has been selected as the bestspecification to model and forecast the volatility of Tehran stock exchange’s return. Aswell, in order to Forecasting the volatility of this series, was used Combination of theabove model with Level and decomposed data. The results show that, according to theforecasting error criteria (MSE and RMSE), the result of model’s based on decomposeddata (with wavelet technique), more acceptable. Manuscript profile

Open Access Article

13 - New approach for estimation of long memory parameters in financial time series
سید محمد سیدحسینی مسعود باباخانی سید محمد هاشمی نژاد سید بابک ابراهیمی

When past observations have a high correlation with future and it cannot be ignored,studied time series has long memory. Examining of existing of long memory in timeseries has a lot of application in finance and lots of ways have been created to examine itbut they have More

When past observations have a high correlation with future and it cannot be ignored,studied time series has long memory. Examining of existing of long memory in timeseries has a lot of application in finance and lots of ways have been created to examine itbut they have lots of mistakes. Bootstrap Approach has been used in this paper for give usa good proxy of sampling distribution in order to estimate of memory parameters. Thisapproach has less limitation than others and can deal with most of difficult problem. Inthis research we use the data of price index of Tehran Stock Exchange for duration ofDecember of 2006 till June of 2010 for estimating parameter of long memory, finally theresults show the estimation of parameter of long memory has improved. Manuscript profile

Open Access Article

14 - Modeling of long-term memory and regime changes in Tehran Stock Exchange stock returns and asymmetric effects of oil market shocks on it
Mojtaba Almasi Ali Falahati Shahram Fattahi Alireza Rostami

In this research, by presenting a completely new model at the national and international levels, a practical framework for accurately determining the shocks of foreign markets on stock returns has been provided; so that, using monthly data from 1998 to 2017 and the Mark More

In this research, by presenting a completely new model at the national and international levels, a practical framework for accurately determining the shocks of foreign markets on stock returns has been provided; so that, using monthly data from 1998 to 2017 and the Markov Switching Fractionally Integrated Threshold GARCH (MS-FITGARCH) model attempts to investigate the oil price shocks on stock market returns and the comprehensive modeling of Heteroscedasticity characteristics, leverage effect, Volatility clustering, and long-term memory in the framework of various recession and expansion regimes of the stock market returns. In addition, the Dynamic Conditional Correlation-Fractionally Integrated Threshold GARCH (DCC-FITGARCH) model has been used to investigate the relationship between oil market and stock market fluctuations. The results of this study indicate the significance of the model's coefficients and the necessity of using the model introduced in the research to model the fluctuations of Tehran Stock Exchange. Based on the results, the regime one capture the recession conditions and the regime two capture the expansion conditions of Tehran Stock Exchange. The results of the MS-FITGARCH model indicate a significant positive effect of oil price shocks on the stock return average in the expansion regimes, so that the effects in the recession regime are not significant. Also, the results of the DCC-FITGARCH model are in line with the first model and represent a more positive conditional correlation between the fluctuations of the stock market and the oil market during the expansion economic periods. Manuscript profile

Open Access Article

15 - The Effect of Conservative Management Tone on Risk Disclosure on Stock Price Fall: A Linguistic Approach Based on News Disclosure Tone Community Verified icon
Ramin Mehradi Younes Badavar Nahandi mahdi zeinali rasool baradaran

In firms where language tone of management in risk disclosure is conservative, more verification is required to disclose good risk news and a lower standard of verification is required to disclose bad risk news. This type of risk disclosure can reduce the likelihood of More

In firms where language tone of management in risk disclosure is conservative, more verification is required to disclose good risk news and a lower standard of verification is required to disclose bad risk news. This type of risk disclosure can reduce the likelihood of negative news accumulating in these firms and decrease the stock price crash risk. Accordingly, the purpose of this research is to investigate the effect of conservative tone in risk disclosure on the stock price crash. The research period is from 2009 to 2018 and the sample number included 167 firms listed in Tehran Stock Exchange. Panel data approach and multiple linear regression were used to test the research hypotheses. The findings show that Conservatism in Risk Disclosure(CRD) reduces the stock price crash risk by requiring asymmetric verification to disclose good and bad risk news. Also, given the high information asymmetry, the role of CRD as a limiter to managers' motivation to accumulate negative news and prevent the stock price crash increases. Manuscript profile

Open Access Article

16 - Examining Relationship between Influential Factors on Consumers’ National Pride and Purchasing Behavior in Foreign Products in Khorasan Razavi Province
E. Goharjoo T. Sadeghi A. Zendedel

This study is of descriptive and applied type of research. The aim of this study is testing the relationship between consumers’ national pride and his modes. Population includes all purchasing stations of consumers including retailers, chain markets, supplying mar More

This study is of descriptive and applied type of research. The aim of this study is testing the relationship between consumers’ national pride and his modes. Population includes all purchasing stations of consumers including retailers, chain markets, supplying markets in Mashhad and Neyshabur which considering its volume, 385 people were selected in multi stage sampling method. The results of data analysis were measured using descriptive and inferential statistics. For analyzing data in descriptive level SPSS version 19 and in inferential level Lizerel software were used. Finally the results indicate that there is no analytical relationship between demographics and national pride. There is no positive relationship between psychosocial factors, culture, importance of product purchasing and national pride and there is an inverse and significant relationship between necessity of product purchasing and its importance. This study has some limitations: Unavailability of authentic articles for literature, consumers’ unfamiliarity with the term “national pride”. Results of data analysis indicates of low national pride among Iranian and so low tendency toward purchasing domestic products. This issue imposes numerous losses to domestic business and economy. Manuscript profile

Open Access Article

17 - Examining the relationship between social conservatism and auditors' Whistle-blowing with emphasis on the moderating role of moral intensity
kaveh parandin yasser shirzadi Somayeh Hosseini Aghdaei tayebeh jamshidi

Whistle-blowing is an action to discover, control and finally disclose wrongdoings, especially financial violations in organizations. On the other hand, social conservatism means people's desire to maintain traditional values as they are, so it is expected that peo More

Whistle-blowing is an action to discover, control and finally disclose wrongdoings, especially financial violations in organizations. On the other hand, social conservatism means people's desire to maintain traditional values as they are, so it is expected that people working in the auditing profession who have high social conservatism will have more conservative professional behaviorsthe purpose of this research is to investigate the effect of social conservatism on the Whistle-blowing of auditors with the moderating role of moral intensity. This research is a type of survey research.The statistical sample of the research consists of 316 auditors working in private audit institutions and audit organizations in 2021. In order to test the hypotheses, multiple regression has been used. The findings of the research show that there is a significant and positive relationship between social conservatism and auditors' internal and external Whistle-blowing. Also, the hypothesis test shows that the moderating variable of moral intensity has a significant effect on the relationship between social conservatism and auditors' Whistle-blowing. Manuscript profile

Open Access Article

18 - The Impact of Conditional and Unconditional Conservatismon FirmValue
Gholamhossin Asadi Morteza Bayat

Available research consider relationship between financial reporting conservatism conditional and unconditional  with  firm value. In this research collect data of 76 accepted  firm in stock  exchange.for2005 to 2012 and test research hypotheses by a More

Available research consider relationship between financial reporting conservatism conditional and unconditional  with  firm value. In this research collect data of 76 accepted  firm in stock  exchange.for2005 to 2012 and test research hypotheses by analyses regression coefficient. First conserconservatism in accounting by Ball. and Shivakumar model( 2005) and MTB Standard measured and then influence conservatism accounting consider with firm value .We find a significant positive relationship between conditional and unconditional conservatism accounting withfirm value.it means with increasing conservatism level increase the  firm value. To really exposition and suit stock transaction bias firm value thus Conditional and UnconditionalConservatism upon exposition and suit stock sensation therefore cause change to  firm value Manuscript profile

Open Access Article

19 - Investigation on the role of conservative accounting in the reduction of company bankruptcy risk (evidence from Iranian capital market, based on Zawgin bankruptcy Model)
زهره حاجیها مهدی قائم مقامی

This research examines the existing relations between conservative accounting andbankruptcy risk, that conservative accounting causes increasing properties and cashand bankruptcy is as a condition in which there is not enough money or cash, soaccounting theory indicates More

This research examines the existing relations between conservative accounting andbankruptcy risk, that conservative accounting causes increasing properties and cashand bankruptcy is as a condition in which there is not enough money or cash, soaccounting theory indicates the existence of this relation between these two issues. Inthis research we used from classifications of the conditional and non conditionalconservatism and Zavgin bankruptcy prediction Model. Which just shows a spectrumof probability of bankruptcy instead of just expressing two cases?To investigate the relationship we used regression model. Based on financial dataof companies listed in Tehran Stock Exchange during the period of 2000 to 2009 (772year/ firm of observation), the research results indicate there is significant relationshipbetween conservatism and bankruptcy risk. In other words, the operations of firmsinclude conservative accounting to reduce bankruptcy risk. The finding is consistentwith other research and it could help both insiders and outsiders to decision making. Manuscript profile

Open Access Article

20 - Investigating Individual Characteristics Affecting of Auditors’ Professional Skepticism
Seyyed Hossein Hosseini Hashem Nikoomaram Ali Akbar Rezaei

In this paper, we used Hurtt's [Hurtt, R.K. (2010), Development of a scale to measure professional skepticism, A Journal of practice & theory. 29(1), 149–171.] model to clarify determinants of skepticism of auditors. In this research, we focus on exploring con More

In this paper, we used Hurtt's [Hurtt, R.K. (2010), Development of a scale to measure professional skepticism, A Journal of practice & theory. 29(1), 149–171.] model to clarify determinants of skepticism of auditors. In this research, we focus on exploring concept of skepticism and find relationship between auditors’ characteristics and professional skepticism. We expect professional skepticism of auditors is determined by factors such as self-determination and confidence, suspension in judgment, questioning mind, search for knowledge, and interpersonal understanding. Also, we expect that auditors' professional experience has a positive influence on their professional skepticism. We survey professional accountants in Iran, which is an emerging market, to test our hypotheses. We obtain some support for our hypothesis related to affect of knowledge, self-confidence, and interpersonal understanding on auditors professional skepticism. This study contributes to the literature by investigating the impact of culture of auditors in emerging market of Iran and compare attained results of individual-auditor level with obtained results of other countries. Manuscript profile

Open Access Article

21 - The Effect of Accounting Conservatism on the Short-Term Attitude of Executives: Empirical evidence of companies admitted to Tehran Stock Exchange
Afsaneh Tavangar Mokhtar Keivanfar

Accounting conservatism in conditions of uncertainty creates a prudent approach in identifying and measuring earnings and assets. Also, the managers' short-term view of a superficial and limited view in thinking, planning and decision making is a description of a kind o More

Accounting conservatism in conditions of uncertainty creates a prudent approach in identifying and measuring earnings and assets. Also, the managers' short-term view of a superficial and limited view in thinking, planning and decision making is a description of a kind of bias or tendency that creates a serious constraint in choices and decisions. On the other hand, subconcidence is a concept that occurs frequently in everyday life, and its footprint is also seen in investment decisions, meaning that individuals are optimistic about their verdict and may hardly consider mistakes in their judgment. In this study, we tried to investigate the effect of accounting conservatism on the short-term attitude of long-term managers using data from 120 companies accepted in Tehran Stock Exchange during 2012 to 2016, combined data model and multivariate regression model. The results showed that there is a reverse and significant relationship between accounting conservatism and short-term attitude of managers. Manuscript profile

Open Access Article

22 - The Impact of Accounting Conservatism on Earnings Management Forecasting Error
Ahmad Lotfi MEISAM HAJI POR

Earnings is one of the important and essential components of financial statementsthat is of particular interest to financial statements users. The information which isissued with a company and as a results earnings , is based on past events but investorsneed information More

Earnings is one of the important and essential components of financial statementsthat is of particular interest to financial statements users. The information which isissued with a company and as a results earnings , is based on past events but investorsneed information about firm’s future. Firm’s Managements who have enoughinformation and resource, hasten the efficiency of financial market by earningsforecast . Prior researches has indicated that managements forecasts have effect onstock price, stock markets liquidity and analysts forecasts . On the other hand, theaccuracy or error of predicted earnings is affected by size, age , structure of companyand etc . Also it’s confirmed that managements psychological bias has impact ontheir forecasts . further empirical researches show that accounting policies areconservative and become more conservative from thirty past years (Watts,2003).Basu(1997) and following him found evidence of accounting conservatismdevelopment. Li(2007), also, find that in times of growth in investment, accountingconservatism leads to a downward bias in reported earnings and net assets. In thispaper, we examine the effect of accounting conservatism on management earningsforecasting error. Empirical findings are according to a sample from 88 companies ofTehran stock exchange during the period of 1998-2008 support our hypotheses. Inother words companies which have more conservative policy have less earningsforecasting error . Manuscript profile

Open Access Article

23 - Relationship between Intellectual Capital and Firms Performance at Tehran Stock Exchange (TSE)
Hashem Nikoomaram Hoseyn Zarafshan

This research discusses about the relationship between Intellectual capitaland performance of accepted companies in Tehran Stock Exchange (TSE).Here, the measures of performance assessmsnt of net profit, Return onInvestment, Economic Values Added are considered. Indeed, More

This research discusses about the relationship between Intellectual capitaland performance of accepted companies in Tehran Stock Exchange (TSE).Here, the measures of performance assessmsnt of net profit, Return onInvestment, Economic Values Added are considered. Indeed, this research canreply to this question. "does the Intellectual capital influence on performance ofStudied companies, or not?" The concept of intellectual capital is trying to usethe avallble knowledge and intangible assets effectivity. Dimentions ofintellectual Capital include three parts: such as human capital structural capitalwich are considered research.From the purpose viewpoint method of this research is applicable and itsexecutive way is descriptive based on corellation that for analysis of hypothesisis used from the panel analytic method and for estimation of parameters ofregresion model is used from the pocied least squares method. For gatheringthe required data, the research are used of audited financial statement ofaccepted companies in Tehran Stock Exechange (TSE).The achieved results of research hypothesis test during 2002 – 2006 showedthat there is a significant relation between intellectual capital and performanceindexes in all of the studied companies and the intellectual capital had affectedon these indexes. Manuscript profile

Open Access Article

24 - Accounting Conservatism and Executive Compensation
بهمن بنی مهد مهدی مراد زاده فرد محمد جعفر ولیخانی

According to positive accounting research, accounting conservatism as an efficientcontracting mechanism can restrict the opportunistic behavior of management inoverstating executive compensation. Hence , This study investigates the relationship betweenaccounting conserv More

According to positive accounting research, accounting conservatism as an efficientcontracting mechanism can restrict the opportunistic behavior of management inoverstating executive compensation. Hence , This study investigates the relationship betweenaccounting conservatism and executive compensation in the 120 listed firms of Tehran StockExchange (TSE) during a 9-year period from 2004-2012. The research method is correlationand we use multiple regression to test hypotheses. The results of this study show that there isa negative and significant relation between accounting conservatism and executivecompensation in sample study. Research evidence also show that firm size and profitabilityhave a positive effect on executive compensation. Moreover, findings indicate that debt ratioand management change have no any relation with executive compensation. Manuscript profile

Open Access Article

25 - Comparative Investigation of the Guily and Hice Model and Jones Adjusted Model for Testing
Saeed Jabbarzadeh Kangarloiee Saeed Khodayar Yeganeh

With respect to results of research done on the impact of conservatism in finanancial reporting on earnings management around the world, that was achieved conflicting results. in this study, we try to answer the following two questions. First, the level of conservatism More

With respect to results of research done on the impact of conservatism in finanancial reporting on earnings management around the world, that was achieved conflicting results. in this study, we try to answer the following two questions. First, the level of conservatism in financial reporting used by companies in Tehran Stock Exchange, what do the trend show over time. And Second, whether the managers have the behavior of conservative in financial reporting, show trend to earnings management or non-conservative managers. To answer the above questions and test of research hypotheses, the sample of 97 member from listed companies of Tehran Stock Exchange in a 7-year period between 1380 to 1386 are selected. Then, after the measurement of conservatism through the Guily and Hine model and earnings management through adjusted Jones model, are examined research hypothesis. The results of applying the conservative trend in financial reporting, shows a very low level using the conservative and close to zero that indicates the non-use of conservatism in financial statements by corporate managers. The other hand and according to the above results, the main research hypothesis based on the conservative influence in financial reporting on the earnings management, is rejected. Manuscript profile

Open Access Article

26 - Social Conservatism and Earnings Management: A Behavioral Approach
Mansour Bagheri Bahman Banimah Hashem Nikoomaram

This study investigates the relationship between social conservatism and earnings management from behavioral approach. Social conservatism refers to the preservation of ancient traditions of community. The research method is descriptive and it's instrument is questionna More

This study investigates the relationship between social conservatism and earnings management from behavioral approach. Social conservatism refers to the preservation of ancient traditions of community. The research method is descriptive and it's instrument is questionnaire. Hypothesis testing has conducted by multivariate linear regression. The results of the study show that social conservatism have a significant and direct relationship with opportunistic earnings management. Also, the evidence of this research shows that the levels of social conservatism of males are more than females. Job rank and work experience have not any significant relation with opportunistic earnings management. Manuscript profile

Open Access Article

27 - The Effects of Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior
Abdollah Taki saeed ali ahmadi mehdi aghabeikzadeh

The company's willingness to accept and manage risk, known as risk appetite, and the pressure to influence people over what is called social pressure, can mislead a company's financial reporting. The purpose of this study is to investigate the impact of corporate risk a More

The company's willingness to accept and manage risk, known as risk appetite, and the pressure to influence people over what is called social pressure, can mislead a company's financial reporting. The purpose of this study is to investigate the impact of corporate risk appetite and social pressure on aggressive financial reporting. A scenario-based questionnaire adapted from Brink et al. (2018) research was used to test the research hypotheses. For the present experimental study, 160 financial managers were selected according to the Cohen et al. (2000) research sample. Analysis of variance was used to test the research hypotheses. The results show that when the risk appetite of the firm is aggressive, the obedience social pressure (conformity social pressure) causes financial managers to be more (less) inclined to aggressive financial reporting. Also, the results showed that when the risk appetite of the company is conservative or aggressive, obedience social pressure (conformity social pressure) leads to more (less) financial managers' tendency to aggressive financial reporting. In addition, the results indicate that the interaction of corporate risk appetite and social pressure does not influence financial managers' willingness to aggressive financial reporting. Manuscript profile

Open Access Article

28 - The Effect of Costs Stickiness on Conditional Conservatism and Information Asymmetry
S. Abbas Hashemi Hadi Amiri Ali Nejati

Conditional conservatism appears in prompt recognition of loss toward earnings that is so called asymmetric timeliness of earnings. The asymmetric timeliness of earnings could arise from other phenomenon which is called costs stickiness. Costs stickiness means that cost More

Conditional conservatism appears in prompt recognition of loss toward earnings that is so called asymmetric timeliness of earnings. The asymmetric timeliness of earnings could arise from other phenomenon which is called costs stickiness. Costs stickiness means that costs are increasing during the sales increase, but when the sales decrease, the costs reduction will not be as much as prior increase. However, information asymmetry leads to apply more conservatism in financial reporting, that this relationship is also influenced by the cost stickiness. This research aims to identify the effect of costs stickiness on conditional conservatism and Asymmetry Information. In order to attain the research purpose, 115 companies among the listed companies in Tehran Stock Exchange during the years 1382 to 1391 (2003-2012) were selected as statistical samples For data analysis and hypothesis testing, multivariable regression and compound data have been used. Findings of research signify that after controlling for the effect of costs stickiness, conditional conservatism will decrease, which means that a part of asymmetric timeliness of earnings model is due to costs stickiness. Results also indicate that there is a significant positive relationship between the information asymmetry and costs stickiness, which decreases the effect of information asymmetry on conditional conservatism. Manuscript profile

Open Access Article

29 - Survey the Relation between Different Segments of Cash Flow Statement and Capital Structure
Farzaneh Heidarpoor Hasan Esmaeili

Main goal of this research is to find out whether between different segmentsof cash flow statement and capital structure in Tehran Exchange Committeeany relationship exists or not?This research is limited to companies which have accepted in TehranExchange Committee in 1 More

Main goal of this research is to find out whether between different segmentsof cash flow statement and capital structure in Tehran Exchange Committeeany relationship exists or not?This research is limited to companies which have accepted in TehranExchange Committee in 1381-1385 and have increased their capital at leastonce in considered period.In this research by applying formula the volume of sample were determinedthirty five companies.The result of this study shows that there is not relationship between differentsegments of cash flow statement and capital structure in Tehran ExchangeCommittee. Manuscript profile

Open Access Article

30 - The effect of conservatism over the accrual based, real and aggregate earnings management in the companies listed in Tehran Stock Exchange (TSE)
عبدالمهدی انصاری مصطفی دری سده علی شیرزاد

The manager often manage earnings to hustle the stockholders. So, it is ususal thatstockholders say earnings management is bad and try to control managers.Stockholders believe that conservatism is a control object that limits earningsmanagement. This study investigates More

The manager often manage earnings to hustle the stockholders. So, it is ususal thatstockholders say earnings management is bad and try to control managers.Stockholders believe that conservatism is a control object that limits earningsmanagement. This study investigates probable effect of conservatism on earningsmanagement. An untested common assumption in prior literature is that conservatismlimits the opportunitiesforsuccessful accruals-based earnings management. Samplingpopulation of the present study includes 135 accepted companies at Tehran stockexchange and manufacturing parts in the time period of 2006 to 2011.In this study weuse jones model and Kothari for measuring accrual management and realmanagement, and for measuring conservatism we use from Garcia et al study.In thisstudy we find a negative associationbetween conservatism andaccrualsearningsmanagement, and a positive association between conservatism and real earningsmanagement. Also we testeffect of conservatism onAggregate level of earningsmanagement and we find a negative associationbetween conservatism andAggregatelevel of earnings management. Manuscript profile

Open Access Article

31 - Correction Cost-Volume-Profit Analysis model by using Cost Stickiness and Conditional Conservatism
Sahar Sepasi Kobra Taban

The Cost-Volume-Profit model is a common method for predicting sales and planning profit. Breakeven analysis is often used to predict the profit of a product or a set of products. The argument of this study is that phenomena such as cost stickiness and conditional conse More

The Cost-Volume-Profit model is a common method for predicting sales and planning profit. Breakeven analysis is often used to predict the profit of a product or a set of products. The argument of this study is that phenomena such as cost stickiness and conditional conservatism may reflect two important adjustments in Cost-volume-Profit model. For this purpose, the data of 155 firms listed in Tehran’s Stock Exchange over the 2006-2013 period, and linear regression model were used. The results showed that cost stickiness and conditional conservatism significantly affect Cost-Volume-Profit model. Manuscript profile

Open Access Article

32 - Investigation of the accounting conservatism effect on decision usefulness
Hashem Nikoomaram Hamidreaza Vakilifard Roohallah Dehghan Banadaki

This study analyzes the impact of accounting conservatism on decision usefulness.The hypothesis of the study were tested by making use of the mixed data of thecorporations accepted into the Securities Market from years 1381 to 1386. Thefindings of the study show that ac More

This study analyzes the impact of accounting conservatism on decision usefulness.The hypothesis of the study were tested by making use of the mixed data of thecorporations accepted into the Securities Market from years 1381 to 1386. Thefindings of the study show that accounting conservatism has no decision usefulness inthe Iranian Securities Market. In other words, against the given theory in the sharedconceptual framework, there were not observed any relations between conservatismand decision usefulness in Iran. It is possible that this issue is affected by theinefficiency of the Iranian market, which is dependent on some information other thanthe accounting and financial information, and is less affected by the financial andaccounting information. Manuscript profile

Open Access Article

33 - The Effect of Accounting Standards on Financial Reporting Quality in the Companies Listed In Tehran Stock Exchanges
H.R. Vakili fard M. Aliakbari

We know the aim of accounting is preparing usefulness information for users of financial statements for their decision making. So it is be necessary to have pre-determined regulation that be applied by accountants and managers. This regulation called “standards&rd More

We know the aim of accounting is preparing usefulness information for users of financial statements for their decision making. So it is be necessary to have pre-determined regulation that be applied by accountants and managers. This regulation called “standards”. In this investigation we test two index of financial repotting quality, Financial Statement Quality and Conservatism index with t-double test. We test 67 firm’s data in two periods.  Pre-determined of standards collection in Iran (76-80) and post determined of it (80-86). Our findings show that there is no differences between the means of Financial Statement quality index and Conservatism index in before and after of collection standards. Manuscript profile

Open Access Article

34 - The Relationship between Accounting Conservatism & Corporate Governance
مهدی مرادزاده فرد بهمن بنی مهد مهدی دیندار یزدی

This study examines the relationship between corporate governance mechanismsand accounting conservatism in listed companies of Tehran Stock Exchange. In thisstudy, In order to examine the relationship between conservatism and corporategovernance, the ownership percentag More

This study examines the relationship between corporate governance mechanismsand accounting conservatism in listed companies of Tehran Stock Exchange. In thisstudy, In order to examine the relationship between conservatism and corporategovernance, the ownership percentage of institutional shareholders, the percentage ofindependent directors, separation of duties of CEO and the chairman of the board ofdirectors, and the existence of the internal auditor at companies as corporategovernance mechanisms and the methods (giovly and Hayn), and (Ball andShivakumar) as conservatism model have been used in 71 firms which listed inTehran Stock Exchange from 2004-2009.Our findings indicate this is a limitation due to low sample size and therequirement to model Ball and Shivakumar large number of observations and duringthe long period of time, in terms of the said model were not statistically significantand take advantage of this method in Iran currently not possible. Furthermore, ourexamination shows that there is a positive relationship between the ownershippercentage of institutional shareholders and percentage of independent directors and anegative association between separation of duties with CEO and the chairman of theboard of directors with the giovly and Hayn model of conservation. We did notobserve a significant relationship between the level of conservation and the existenceof internal auditor in firms in Tehran Stock Exchange. Our results provide support forcomplementary approach regarding conservatism and the corporate governancemechanisms. Manuscript profile

Open Access Article

35 - The Effect of Accounting Conservatism On Reducing Stock Price Crash Risk
جواد مرادی هاشم ولی پور مرجان قلمی

The purpose of this research is to examine the effect of accounting conservatism onreducing stock price crash risk in Tehran Stock Exchange (TSE). The time period ofthis research is from 1380 through 1387 and the sample consists of 90 companieswhich listed in TSE over t More

The purpose of this research is to examine the effect of accounting conservatism onreducing stock price crash risk in Tehran Stock Exchange (TSE). The time period ofthis research is from 1380 through 1387 and the sample consists of 90 companieswhich listed in TSE over this time period. The findings show that there is a reserverelation between existence of stock price crash event and accounting conservatismover the research period. In other words, the findings suggest that accountingconservatism has a positive effect on reducing stock price crash. The results suggestthe relation between conservatism and stock price crash event in companies with highinformation asymmetry isn’t significant, too. These empirical evidences show thatinformation asymmetry isn’t able to increase the effect of conservatism in reducingstock price crash. Manuscript profile

Open Access Article

36 - Critical ethics as bedrock of Critical Accounting
سعید عسگری فریدون رهنمای رودپشتی احمد گودرزی

The purpose of this study is reviewing critical ethics as bedrock of criticalaccounting.we outline a postmodern perspective and what we call a new-modernperspective on ethics.in contrast to the traditional political moral philosophyliterature,postmodern perspectives dev More

The purpose of this study is reviewing critical ethics as bedrock of criticalaccounting.we outline a postmodern perspective and what we call a new-modernperspective on ethics.in contrast to the traditional political moral philosophyliterature,postmodern perspectives develop a more critical analysis of the relationshipbetween individual ethical identity and power.Under the heading of new-modern perspective we discuss the work of famousGerman thinker called Jurgen habermas.habermas criticizes the way some postmodernperspective appeare to abandone the very possibility of rational thought,and heattempts to salvage a role for reason in addressing the challenges that we face as asocity. Manuscript profile

Open Access Article

37 - Social Ties Theory and Audit’s Opinion and Conditional Accounting Conservatism : Experimental Evidence of Tehran Stock Exchange
gholamali Movahedi Asl mehdi moradzadeh fard hamid ahmadzadeh

This paper based on the theory of social ties investigate  the effect of the simultaneous statehood of the independent auditor and CEO of the company as well as the simultaneous change of the independent auditor and CEO of the company on auditor’s opinion and More

This paper based on the theory of social ties investigate  the effect of the simultaneous statehood of the independent auditor and CEO of the company as well as the simultaneous change of the independent auditor and CEO of the company on auditor’s opinion and conditional accounting conservatism in 168 listed companies in Tehran stock exchange during the period 2010 to 2018. The research hypotheses were tested based on multiple linear regression method using conventional minimum squares with panel-constant effects approach, as well as binary-logistic regression method. The results of the research show that the simultaneous statehood of the CEO and the independent auditor has a positive and significant relationship with the issuance of a clean opinion by the independent auditor. Also, the simultaneous statehood of the CEO and the independent auditor increases the conservatism of accounting. On the other hand, the simultaneous change of the CEO and the independent auditor has a significant and negative relationship with the issuance of a clean opinion by the independent auditor. But the simultaneous change of CEO and independent auditor does not have a significant effect on accounting conservatism. Manuscript profile

Open Access Article

38 - Study of the relationship between corporate governance components, audit factors and information asymmetry with conditional and unconditional accounting conservatism (comparative study of Khan and Watts models, and Givoly and Hayn models)
samira honarbakhsh Mohammad Hossein Ranjbar Ali Amiri Davood Khodadadi

In this study,we conducted a comparative study of the relationship between corporate governance components, audit factors and information asymmetry with conditionaland unconditional accounting conservatism according to the models presented by Khan and Watts (2009), and More

In this study,we conducted a comparative study of the relationship between corporate governance components, audit factors and information asymmetry with conditionaland unconditional accounting conservatism according to the models presented by Khan and Watts (2009), and Givoly and Hayn (2000). The research period consists of eleven years from 2009 until 2019. Sampling method was Elimination methodand finally 156 companies were selected as sample, and panel data and fixed effects model  were used to analyze the relationship between research variables. The results of the research models test show that the variables of board independence, auditor's tenure and the ratio of voluntary expenses (as an indicator of agency costs) have a positive and significant relationship with both conditional and unconditionalaccounting conservatism. The variables of CEO duality and Concentration of ownership have a negative and significant relationship with conditional conservatism and no significant relationship with unconditional conservatism. Also, variables of board’s size, the percentage of ownership of institutional investors, change of auditor, audit committee independence, information asymmetry and sale’s growth have no significant relationship with both types of accounting conservatism. The main difference between the two models is in the Age of firm and return of assets variables, which have the opposite effect on both models of conservatism. In this way, older companies and high return of assets have a higher level of conditional conservatism, and vice versa, younger companies and less return of assets have a higher level of unconditional conservatism. Manuscript profile

Open Access Article

39 - The Effect of Earnings Management on the Relationship Between Earnings Forecast Error and Accounting Conservatism
Yaser Ahmadi Bahman Banimahd Ghodratollah Talebniya Zahra Pourzamani

Earning as the most important product of the accounting information system should be of an acceptable quality. Because earning is the basis of the economic decision-making of investors. Investors tend to have information about the future, including the prediction of ear More

Earning as the most important product of the accounting information system should be of an acceptable quality. Because earning is the basis of the economic decision-making of investors. Investors tend to have information about the future, including the prediction of earnings per share and its precautionary prediction. However, managers' opportunistic behavior by manipulating earnings reduces the reliance on information and reduces the quality of earning. In contrast to accounting conservatism, the manager's biased behavior in identifying earnings is delayed. Hence, the conservatism makes the manager and other groups, such as shareholders, receive less sums of return. This will increase the value of the company. The increased value of the company increases among all the parties in the company's division of the division and welfare of each group. Hence, this research examines the effect of earnings management on the relationship between earnings forecast error and accounting conservatism in a period of 9 years from the over a of 2009 to 2017 in 115 companies from listed companies in Tehran Stock Exchange. The results of the research show that there is a significant (positive) relation between the predictive error of earning and the accounting conservatism (as one of the criteria of the quality of earnings) in the real earnings management. But the results of this research do not confirm the significant relationship between the predictive error of earnings and accounting conservatism in accruing earnings management. Manuscript profile

Open Access Article

40 - A meta-analysis of the relationship between conservatism and comparability with earnings management in Iran
zahra Akbary Mohammadreza Mehrabanpour hossein jahangirnia Reza Gholami Jamkarani

There have been numerous studies on the factors related to earnings management that with contradictory results have been published separately. The purpose of the present study is to examine, analyze and combine the results of previous researches on the relationship betw More

There have been numerous studies on the factors related to earnings management that with contradictory results have been published separately. The purpose of the present study is to examine, analyze and combine the results of previous researches on the relationship between conservatism and comparability with earnings management in Iran. The research population includes all existing research in the area of relationship between conservatism and comparability with earnings management including, including valid articles from 2013 to 2019. The research method is meta-analysis using CMA2 software. The findings of the study indicate that conservatism has no significant relationship with accrual and cash earnings management, but it has a negative and significant relationship with total earnings management. Comparability has a positive and significant relationship with accrual and has a significant negative relationship with cash earnings management. Contribution of findings enriches the literature on earnings management and its related factors and fill existing research gap. Manuscript profile

Open Access Article

41 - The investigation of the impact of the cultural values on conservatism in financial reporting in listed companies of Tehran Stock Exchange
دکتر هاشم نیکومرام سعید جبارزاده کنگرلوئی سعید خدایار یگانه

With respect to major differences of religion, belief and cultural values indifferent societies, the expected result of advances in various fields including scienceand information technology, different cultures must move towards the integration ofcultural. In this regar More

With respect to major differences of religion, belief and cultural values indifferent societies, the expected result of advances in various fields including scienceand information technology, different cultures must move towards the integration ofcultural. In this regard, financial issues are very important with the creation offinancial Multinational companies working in the different communities with differentcultures. The other hand, the value accounting can be a subset of social and culturalvalues that its characteristics will be visible in the financial reporting and accountingstandards. Therefore, researchers in accounting have done more research using theGray's model for the measurement of the impact of culture on accounting values. thisresearch have done for the response to this question that, do Hofstede's cultural valuescan affect on conservatism in financial or not. In order to test research hypotheses,were selected sample from among 107 member companies listed in Tehran StockExchange between 1380 and 1386. Subsequent, Conservatism in financial reporting ismeasured through Guly and Hine model (2007) and information of variables related toculture was collected through the standard questionnaire Hofstede (1991). Finally,correlation between research variables was examined through multivariate regression,Durbin - Watson and Pearson correlation model. hypothesis test results, although issimilar to previous research conducted in Iran from the point of correlation betweenvariables, but ultimately very weak correlation between culture variables andconservatism in financial reporting resulting to rejection of research hypothesis andrejection of significant relationship between cultural values and conservatism infinancial reporting. Manuscript profile

Open Access Article

42 - Machiavellianism and Cultural Values of Accounting
بهمن بنی مهد مهدی مراد زاده فرد معصومه اردکانی

Introduction and Research Objective: This study investigate the relationship between Machiavellianism and cultural values of accounting in 239 auditors who work in audit organization and private audit firms. The objective of this paper is to identify the level of audito More

Introduction and Research Objective: This study investigate the relationship between Machiavellianism and cultural values of accounting in 239 auditors who work in audit organization and private audit firms. The objective of this paper is to identify the level of auditors' intent to accounting cultural values and the level of auditors' Machiavellianism. Another objective of this paper is to investigate the relationship between cultural values of accounting and Machiavellianism between auditors who work in private and public sector. Method: The research method is descriptive and it's instrument is questionnaire. Hypothesis testing has conducted by using Pearson correlation and compare means test. Findings: The results of the study show that level of the professionalism and uniformity are same in two groups of auditors from the audit organization and private audit firms. But, secrecy and conservatism are different in two above groups. Research evidence also confirm that a positive relationship between Machiavellianism and secrecy in two above groups of auditors. Another results show that the level of secrecy in auditors arising from Machiavellianism and job rank of auditor. Concluding: The results of this research represent unsuitable situation of cultural and ethical values of the auditing profession in audit market. The evidence of this study confirms that Association of Certified Public Accountants face to serious challenge on cultural and ethical values. Manuscript profile

Open Access Article

43 - Racial and National Identity Shaping and Effective Social Factors on it among Karaj Residents
Seifollah Seifollahi Borzou Morovat

Manuscript profile

Open Access Article

44 - The Neural Correlates of Jungian Collective Unconscious
اسماعیل دهقان

This paper tries to study the question of whether the notion ofcollective unconscious as developed by Jung has any neural correlates.Also, the notion will be pinned down with respect to the realm ofcognitive science as well as the interpretation of modern cognitivepsych More

This paper tries to study the question of whether the notion ofcollective unconscious as developed by Jung has any neural correlates.Also, the notion will be pinned down with respect to the realm ofcognitive science as well as the interpretation of modern cognitivepsychologists. For example, it will be shown that unconscious humanemotions somehow are related to the long term memory which hasgenetic base in psychology and is based on the changes in genotypestructure. With reference to the ideas projected by people such asRoederer, Panksepp, and McLennan, it will be clarified that why innatural dreams and imaginations, there are always fixed backgrounds,called archetypes by Jung. The claim, then, is that archetypes have todo with brain structure, neurons, and genetics of the brain structure. Manuscript profile

Open Access Article

45 - Disjunctivism and the Default View for Visual Experience
Faraz Attar

10.30495/pi.2022.20607

Martin argues that disjunctivism is the default view for visual experience. This disjunctivism is based upon the notion of indiscriminability: An event is a visual experience if and only if it is indiscriminable through introspection from a veridical visual experience. More

Martin argues that disjunctivism is the default view for visual experience. This disjunctivism is based upon the notion of indiscriminability: An event is a visual experience if and only if it is indiscriminable through introspection from a veridical visual experience. The argument concludes that the common kind theories, since they are committed to a substantive epistemic principle, are immodest. Thus disjunctivism, is the default view. A number of criticisms have been raised against the argument. According to the main criticism, the condition of indiscriminability is neither necessary nor sufficient condition for visual experience. I deal with the main criticism and also the others. With critically examining these and also Martin’s responses, I claim that the argument is not valid. One of my main reasons is that Martin’s responses to the main criticism aren’t clear and justified. So, until further illuminations, we cannot accept that the condition for visual experience is indiscriminability. Also I explain that the argument, if valid, only concludes that the common kind theories aren’t the default view, not that disjunctivism is the default view. In order to lead to this conclusion, there are further steps to be taken. According to one step, it should be shown that there is no other default view. I cast doubt on the legitimacy of the step. In addition, I argue that disjunctivism based upon the notion of disjunction is different from disjunctivism based upon the notion of indiscriminability. The different disjunctivism could be an alternative default view. Manuscript profile

Open Access Article

46 - Problem analysis and presentation of strategies to improve the cultural identity of the youth of Ilam city
Taher Solimani alireza samet abasali ghaiyoomi

10.30495/ums.2023.23118

This study discussed the Design and delivery a model of Policy Making for enhancement of cultural identity of youths in Eilam. This research was an applied study of the purpose and methodologically as mixed methods. After analyzing the data, 27 components of 621 concept More

This study discussed the Design and delivery a model of Policy Making for enhancement of cultural identity of youths in Eilam. This research was an applied study of the purpose and methodologically as mixed methods. After analyzing the data, 27 components of 621 concept codes were obtained and then classified at  six dimensions including, cultural identity, religiously, cultural Geography, language, cultural memory, clothing. In the second study, the sample size was estimated as 380 people based on  Cochran formula and after data collection,  the statistical analysis of survey data was performed  in two descriptive levels using statistical parameters (such as frequency, percentage, elongation , mean) and inferential statistics (Levin test, t-test), confirmatory factor analysis using Spss 22 , Lisrel8.54 and Excel. Significant coefficients and parameters of factors, home business, culture making of women job involvement, job culture enhancement, neighborhood identity enhancement , Neighborhood oriented approach in urban Management ,empowerment of women.showed that all of the coefficients obtained are significant. The results of principal component analysis showed that among the dimensions of the enhancement of cultural identity of youths in Eilam, the cultural identity has the greatest impact (0/92).and the cultural Geography has the latest impact in the enhancement of cultural identity of youths in Eilam (0/69).  And the respondents are not satisfied with all other components of  questions and they express  negative opinions and all components  in the Cultural model for Policy Making for enhancement of cultural identity of youths in Eilam.  Manuscript profile

Open Access Article

47 - Modeling and Forecasting Air Pollution of Tehran Application of Autoregressive Model with Long Memory Properties
reza akhbari Hamid Amadeh

10.22034/jest.2018.12462

Background and Objective: Environmental pollution modeling is one of the essential requirements in the field of air quality monitoring which with using the output of the model, improvement of future situation can be possible. The existing literature of the modeling of e More

Background and Objective: Environmental pollution modeling is one of the essential requirements in the field of air quality monitoring which with using the output of the model, improvement of future situation can be possible. The existing literature of the modeling of environmental pollution –especially air pollutants- could be divided to two whole categories. First, those researches that in addition of pollutants data, they used some factors such as temperature, wind direction, wind speed and humidity. The second one –which this study belong to- with using time series regression models and by usage of the existing data about each pollutant, the future situation was forecasted. Method: In this study, we forecast future pollutants (CO,PM10,NO2,SO2,O3,PM2.5) status with ARIMA, ARFIMA and ARIMA-GARCH models with Box-Jenkins approach, then the best model is determined with MSE, RMSE, MAE and MAPE. Findings: Results indicate that the assumption of existence of long-memory is acceptable but the hypothesis that always ARFIMA models prepare the best forecast is rejected. Discussion and Conclusion: This study proves the application of econometric models to predict the pollutants state. Based on the high social costs of pollutant emissions, it is recommended that using these models, identify the pollutants affecting the future of the city and reduce the level of their dissemination of efficiency plans.   Manuscript profile

Open Access Article

48 - The clarification of Relation between Accounting conservatism and bankruptcy of accepted companies in Tehran stock exchange (TSE) using models of bankruptcy prediction
saleh asadi Fraydoon Rahnamay Roodposhti sina kherdyar fadhel mohamadi node

The increasing competition of firms has limited the profit gains and increased the likelihood of a corporate financial crisis. One of the main concerns of investors is the recognition of profitable companies from financially corrupt companies through their financial cha More

The increasing competition of firms has limited the profit gains and increased the likelihood of a corporate financial crisis. One of the main concerns of investors is the recognition of profitable companies from financially corrupt companies through their financial characteristics. On the other hand, accounting conservatism has a long history in accounting and financial management. For a long time conservatism has penetrated accounting practices and this influence has been important. Therefore, it is necessary and necessary to study the relationship between accounting conservatism and corporate financial crisis. To test the hypotheses of the research, two different statistical methods such as logistic regression and mean equality test have been used. Sample size includes 48 companies with financial crisis and 57 profitable companies in Tehran Stock Exchange. The results show that accounting conservatism index has a meaningful and direct relationship with financial crisis of companies. There is also an inverse relationship between the corporate financial crisis with the size of the company and the profitability index as well as the direct relationship with the leverage ratio. The results show that sales growth has no effect on the financial crisis of companies and has the greatest impact on the probability of a financial crisis in companies, by the index of profitability or inefficiency of management in performance improvement. Manuscript profile

Open Access Article

49 - Effects of exchange rates shocks on Tehran stock market returns: MSFITGARCH model
hajar moradian Ali Haghighat hashem zare Mehrzad Ebrahimi

Abstract: In this Research, for the first time, MRS-FITGARCH model is used to evaluate effects of exchange rate shocks on stock market returns with innovations that are: time changing and asymmetric effects in Conditional variance, regime dependent and asymmetric respon More

Abstract: In this Research, for the first time, MRS-FITGARCH model is used to evaluate effects of exchange rate shocks on stock market returns with innovations that are: time changing and asymmetric effects in Conditional variance, regime dependent and asymmetric responds to shocks from stock market and exchange rates, long memory potential in the same time of regime changes. From 2009 to 2017, in univariate model with fixed transmission probability, long memory and asymmetric effects coefficient were Valued and high return mean and variance was recession phase and low return mean and variance was expansion phase. After adding exchange rate shocks, low return mean and high variance was recession phase and high return mean and low variance was expansion phase but exchange rate shocks coefficient was not valued and decreased the LR test, so in weekly times, its effects on TEPIX returns, was not valued.Key words: “MRSFITGARCH”,” stock return”, “exchange shock” Manuscript profile

Open Access Article

50 - A Model for Measuring Conservatism in Risk Disclosure Based on Disclosure Tone
Ramin Mehradi younes badavar nahandi Mehdi Zeynali Rasoul Baradaran Hasanzadeh

In firms with conservative risk disclosure more validity is needed to disclose good risk news and a lower standard of validity is needed to disclose bad risk news.The purpose of this study is to present a model for measuring conservatism in risk disclosure(CRD) consider More

In firms with conservative risk disclosure more validity is needed to disclose good risk news and a lower standard of validity is needed to disclose bad risk news.The purpose of this study is to present a model for measuring conservatism in risk disclosure(CRD) considering the specific characteristics of firms. The statistical population of the study is the firms listed on the Tehran Stock Exchange and the period is from the beginning of 2009 until the end of 2018. To this end, using a possible asymmetric relationship between downside risk and risk disclosure tone, a model was developed to measure CRD. The model estimates showed that managers were conservative in disclosing risk information. Also in order to provide a model for measuring CRD to a firm over a specific time period, three features of financial leverage, growth opportunities and institutional ownership after the essential test were added to the baseline model and this model was adapted to the specific characteristics of the firms. The model estimates that financial leverage and growth opportunities increase CRD and decreases its institutional ownership. Manuscript profile

Open Access Article

51 - Assessment the Impact of Inefficient Investment Decisions on the Relationship between Conservatism and New Investment
Mohammad Hassani Saeid Asadian Feyli

The purpose of this research is investigation the relationship between conservatism and new investment; In addition, this research assessed the impact of investment inefficiency on the relationship between conservatism and new investment. Conservatism is measured based More

The purpose of this research is investigation the relationship between conservatism and new investment; In addition, this research assessed the impact of investment inefficiency on the relationship between conservatism and new investment. Conservatism is measured based on the pattern presented by Givoly and Hayn (2000). Also, over investment is considered as a proxy of investment inefficiency which is measured based on the model proposed by Biddle et al (2009). So, research population includes 216 firms listed in Tehran Securities & Exchange over the period 2012-2017 which selected through filtering method. The hypotheses analyzed through multivariable regression models based on panel data and fixed effect method. The results showed that conservatism had significant and negative impact on new investment. Also, over investment as a proxy of investment inefficiency had significant and positive impact on new investment. However, conservatism had no significant impact on the relationship between prior over investment and new investment. Manuscript profile

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52 - A comparative study between the effectiveness of ARIMA and ARFIMA models in predicting the interest rate and the treasury exchange rate in Iran
mohadeseh razaghi hashem nikomaram Alireza Heidarzadeh Hanzaei farhad ghaffari Mahdi Madanchi Zaj

Due to the importance of predicting economic variables, different models have been created to predict the future values of variables. In fact, economic models can be tested by checking the level of forecasting accuracy. The main purpose of this study is prediction of Ir More

Due to the importance of predicting economic variables, different models have been created to predict the future values of variables. In fact, economic models can be tested by checking the level of forecasting accuracy. The main purpose of this study is prediction of Iran interbank offered rate and Iran treasury exchange rate as interest rates indicators for facilitating interest rate risk management. Two econometric models including ARFIMA and ARIMA have been used for forecasting. Thus, the ARFIMA model considering long-term memory and the ARIMA model without considering long-term memory have been considered. The evaluation of the prediction accuracy of the two models using the monthly Iran interbank offered rates data and also the monthly Iran treasury exchange rates data shows that both the interbank offered rates data and the Islamic treasury bond rates data, ARIMA model has a better performance compared to ARFIMA model in predicting data. Manuscript profile

Open Access Article

53 - Applying Game Theory to Interacting Properties of Accounting Information and Accounting Conservatism in Tehran Stock Exchange
Yousef Saffar Fazel Mohammadi Noodeh Farzin Rezaei Mehrdad Sadrara

AbstractManagers and shareholders engage in Financial information quality and conservatism in order to maximize benefits and maintain collaboration. Or for whatever reason (perhaps morally) they refrain from doing so. The purpose of examining this conflict and cooperati More

AbstractManagers and shareholders engage in Financial information quality and conservatism in order to maximize benefits and maintain collaboration. Or for whatever reason (perhaps morally) they refrain from doing so. The purpose of examining this conflict and cooperation between managers and shareholders of listed companies using game theory is to find a balance point in which the manager and the shareholder are satisfied as the main elements of the game in order to maximize their interests. Accordingly, this study seeks to find a strategy to maximize the equilibrium benefits of managers and shareholders by applying strategic features of accounting information and accounting conservatism. The method of data collection is the method of document mining during the period (1391-1391) and the method of data analysis is inferential and the software used to prepare the data and estimate the models is SPSS. The test results of the research hypotheses show that the combination of high conservatism strategies - high reporting quality and low conservatism - low reporting quality - are the equilibrium points (Nash equilibrium) in the game between the manager and the shareholder. The results show that game theory plays an important role in the relationship between managers and stakeholders; and finding the equilibrium points of the game can play an effective role in the decisions of the game parties (managers and shareholders). In this way, it informs the parties of the game of the strategy that has been most desirable and beneficial for them. Manuscript profile

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54 - Constant Conditional Correlation Volatility Transmission Model with Long Memory Effect, evidence from Tehran and Dubai Stock Market
Seyed Mohammad Seyedhosseini Seyed Babak Ebrahimi Masoud Babakhani

The expansion of Globalization not only affects developed countries’ financial markets, but also the markets in developing countries. This condition causes investors who diversify their asset portfolio in foreign markets, pay serious attention to links between sto More

The expansion of Globalization not only affects developed countries’ financial markets, but also the markets in developing countries. This condition causes investors who diversify their asset portfolio in foreign markets, pay serious attention to links between stock markets. This fact implies that there is an equilibrium relation between financial markets.Global oil price fluctuation is one of the factors that affect the capital markets in countries where the economy is based on oil revenues.  Most of these markets have long-run memory characteristic which should be considered in modeling and estimation. In this research the Constant Conditional Correlation (CCC) model is expanded in the way to imply long-term memory effect in the estimation. The data which is used is daily return of stock price and oil price in the period December 2006 to January 2010. The results indicate volatility contagion from global oil market to Dubai stock and Tehran stock market and also there is contagion effect between Dubai and Tehran stock market Manuscript profile

Open Access Article

55 - A comparative survey on behavioral factors on financial assets investment
Hamidreza Kordlouie Nader Dashti Razieh Seifollahi

Since 1980s by appearing behavioral finance literature, logically investment hypothesis and also efficient market ruined. The mentioned literature states that some biases cause on decision making while trading shares. This study investigates the effect of some behaviora More

Since 1980s by appearing behavioral finance literature, logically investment hypothesis and also efficient market ruined. The mentioned literature states that some biases cause on decision making while trading shares. This study investigates the effect of some behavioral elements on security investment. The aforesaid elements are Regret aversion, Disposition effect, Mental accounting, over confidence, Representativeness, Herding behavior, Conservatism and Endowment effect. In order to do the study, a sample of 385 investors in stock market was chosen and data was gathered through a questionnaire. Statistical tests examined the research hypotheses. Results show that all factors have a significant effect on investors'' decision-making exclude over-confidence. Due to different affection, the elements were rated. Rating indicates that the sequence of them is as follow:  1-Mental accounting, 2-Disposition effect, 3- Conservatism, 4- Herding behavior, 5- Representativeness, 6-Endowment effect, 7- Regret aversion. Manuscript profile

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56 - Effect of long memory dependence structure between the dollar exchange rate and oil products in the Tehran stock Exchange Index: A copula based approach
Mahdi Salehi Samaneh Zamani Moghadam Sadegh Nekooei

During the last decade crucial part of the analyzing the time series has devoted to the long memory. Existence of long memory in output of possession has significant application for investing in efficiency of market, Pricing the differential paper, and selecting the pos More

During the last decade crucial part of the analyzing the time series has devoted to the long memory. Existence of long memory in output of possession has significant application for investing in efficiency of market, Pricing the differential paper, and selecting the possessions basket. In our research the effect of long memory dependence structure between the dollar exchange rate and oil products in the Tehran stock exchange index. First the existence of long memory ARFIMA test review and continue to understand the impact of long memory on the dependence structure of two types, raw data and filtered data (Dollar exchange rate variability data and index Petroleum for the period from 2009-2013) have been used. The result showed that the raw data has a long memory, than the tail dependent data are filtered. Manuscript profile

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57 - The Role of Bankruptcy Risk in Theoretical Development and Performance Improvement of the Abnormal Earnings Valuation Models
Mohammadreza Emami Naeini Forough Rahimi Moogouie

Based on the literature Review about the influence of bankruptcy risk on three principle factors of the abnormal earning valuation models (the going concern assumption, the accounting conservatism and the accounting earnings) in this research, ohlson (1995) and feltham- More

Based on the literature Review about the influence of bankruptcy risk on three principle factors of the abnormal earning valuation models (the going concern assumption, the accounting conservatism and the accounting earnings) in this research, ohlson (1995) and feltham-ohlson (1995) abnormal earning valuation models are adjusted considering the bankruptcy risk and primary models are compared with adjusted models during the 5-years period (from 2003 to 2008) and 10-years period (from 2003 to 2013) using panel data for 110 companies listed on Tehran Stock Exchange. The research results indicate that considering the bankruptcy risk improves the prediction and valuation power of the abnormal earning valuation models during both 5 and 10 years estimated periods. However, due to the uncontrolled growth of prices in the last years of the 10-years period (especially 2012 and 2013) the estimated values by both primary and adjusted models during 10-years estimated period are significantly lower than the actual market values. Manuscript profile

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58 - Modeling volatility and conditional VaR measure using GARCH models and theoretical EVT in Tehran Stock Exchange
Saeed Fallahpoor Reza Raee Saeed Mirzamohammadi seyed mohammad hasheminejad

Trying to identify an appropriate model to enhance measurement accuracy by using value at risk measures is of particular importance. Conditional Value at Risk (CVaR) with having some of the shortcomings of VaR, is a more reliable measure. In this study, the characterist More

Trying to identify an appropriate model to enhance measurement accuracy by using value at risk measures is of particular importance. Conditional Value at Risk (CVaR) with having some of the shortcomings of VaR, is a more reliable measure. In this study, the characteristics of the Tehran Stock Exchange index data usage FIGARCH-EVT model to calculate value at risk if states have been more accurate. GARCH-EVT hybrid implementation model and its development, FIGARCH-EVT model, we found that the effect of clustering, dynamic and long-term memory has been included in the modeling. FIGARCH model for log data output index, which will be modeled in terms of the above properties. In addition, the wide trail property index return data using extreme value theory (EVT) is used for residual FIGARCH model. To compare the results, NORMAL-GARCH models and t-Student-GARCH, historical simulation and GARCH-EVT indicator is used for data output. The results of the model using retrospective tests were evaluated. The results of this study indicate that the data distribution is skewed and asymmetrical index returns do not follow a normal distribution. The tests Standardized Exceedance Residuals and The Cumulative Violation Process and  Expected shortfall backtesting and loss function Lopez FIGARCH-EVT model over other models is more accurate. Manuscript profile

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59 - Modelling of capital market returns fluctuations for Tehran Price Index Return: MRS-FI-TGARCH and FI-TGARCH models
Hajar Moradian Ali Haghighat Hashem Zare Mehrzad Ebrahimi

The aim of this paper is to expand flexibility of modeling in capital market fluctuations. We achieve the goal by introducing MRS-FITGARCH model for the first time in the world. We use weekly TEPIX changes from 2009 to 2017. The parameters could change through the regim More

The aim of this paper is to expand flexibility of modeling in capital market fluctuations. We achieve the goal by introducing MRS-FITGARCH model for the first time in the world. We use weekly TEPIX changes from 2009 to 2017. The parameters could change through the regimes. Results show that there are two regimes; regime one with high return mean and high return variance and regime two with low return mean and low return variance. Adding asymmetric effects and long memory potential prediction, are the novation of our new model. Valued Negative asymmetric effects coefficient results that bad news effects on the fluctuations were less than good news. It was not to be valued in regime tow and it means, good news and bad news has the symmetric effects in this regime. In regime one, there is unlimited long memory coefficient but in regime two fluctuations effects decreases in hyperbolic rate.   Manuscript profile

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60 - پیش‌بینی حافظه سازمانی بر اساس سکوت سازمانی و اخلاق حرفه‌ای در مدیران مدارس شهر تهران
پریناز بنیسی

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61 - بررسی اثر عصاره الکلی پیاز نرگس بر فراموشی ناشی از اتانول در موش‌های بزرگ صحرایی
مرضیه کریمی بهاره پاکپور آرزو دست پاک رامش احمدی

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62 - Effect of Hypericum perforatum extract on passive avoidance learning of male wistar rats
پروین اسدی کامبیز روشنایی حمیدرضا مهاجرانی

Ageing could been resulted to increase of oxidative stress that could lead to damage of brain processes including cognitive functions. Since Hypericum extract have increasing effect on brain cognitive functions e.g. learning and memory , it’s effect on passive avo More

Ageing could been resulted to increase of oxidative stress that could lead to damage of brain processes including cognitive functions. Since Hypericum extract have increasing effect on brain cognitive functions e.g. learning and memory , it’s effect on passive avoidance learning of male wistar rats were examined.Methods: 16 male wistar rats, each weighing about 250-300 g were divided into two groups, control and Hypericum extract group(animals administered with 350 mg/kg/day of Hypericum extract). All of groups had free access to water and food with no limitation. Hypericum extract was administrated orally each day for one week. The passive avoidance learning test was done in the shuttle box device following intending treatments for all groups and in similar conditions. In this test, increased time delay for the first time of entry to the dark chamber and decreased staying time in the dark chamber considered as improved passive avoidance learning The data were analyzed by SPSS software and one-way ANOVA followed by the Tuckey test.Findings: In compare to control group, passive avoidance indices were increased significantly. In other words, mean step through latency (STL) of H. perforatum group was 260 seconds and was higher than that of control group (240 seconds) significantly (p< .001). Conclusion: Our results indicated that administered Hypericum extract could increase passive avoidance learning indices in rats. Manuscript profile

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63 - An Analytic Study of Perpetuated Revolutionarism of Clergymen in the Islamic Republic of Iran in the Politico-sociological Ground
رضا عیسی نیا

Considering the fact that clergymen in Iran’s seminaries in general have had three approaches of reformism, revolutionarism and traditional/conservatism compared to Pahlavi political system and since the Islamic Revolution has divided clergymen into marked spectra More

Considering the fact that clergymen in Iran’s seminaries in general have had three approaches of reformism, revolutionarism and traditional/conservatism compared to Pahlavi political system and since the Islamic Revolution has divided clergymen into marked spectra of revolutionary ones and non-revolutionary ones, the present paper aims to make strong and weak points of revolutionary approach known from among the three approaches they have had in relation to socio-political changes during the Islamic Republic of Iran. To achieve this aim, main questions raised in the paper are: “How have revolutionary clergymen reacted to socio-political changes and what status has revolutionary approach in the 38 years passed the establishment of the Islamic Republic of Iran had in rebuilding new human and social environment?” the author claims that the revolutionary approach could not achieve its politico-social ideals and goals because, on one hand it neither could get rid of heavy shadow of traditional approach, nor could benefit from reformist approach. On the other hand, it could not, due its internal weakness, put into practice its concerned changes culturally, socially and politically since it faces a problem in separating the two “me”, meaning I am revolutionary and I am supporter of political system; since what “I am revolutionary” wants it to do and what “I support the Islamic Republic of Iran wants it to do can be two different things that at times result in conflict; therefore, their separation is a very difficult task. The author has tried to discuss, critically and politico-sociologically revolutionarism of seminary scholars and to deal with the issues associated as social phenomenon. The results and achievements of the article can be used for basic and applied investigations related to clergymen. Manuscript profile

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64 - اثربخشی درمان مبتنی بر پذیرش و تعهد بر حافظه فعال در افراد مبتلا به اختلال وسواس فکری و عملی
فیروزه صدیق سید عباس حقایق اسماعیل موسوی هادی فرهادی

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65 - اثربخشی آموزش راهبردهای شناختی و فراشناختی، آموزش حرکات ایروبیک و آموزش همزمان بر حافظه فعال کلامی دانش آموزان با ناتوانی ویژه یادگیری نوشتن
محیا حسینی حسین مهدیان فریده حمیدی

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66 - مقایسه اثربخشی آموزش یوگا با آموزش تنظیم هیجان بر مدیریت خود وحافظه فعال
سامیه فخاری نژاد مینا مجتبایی مالک میرهاشمی

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67 - بررسی رابطه مؤلفه های عصب روان شناختی حافظه فعال دیداری فضایی و بازداری پاسخ با عملکرد باورکاذب کودکان7تا 12سال
هادی تقی زاده حلیمه زاهدی راد عفت یاسی

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68 - The effect of four weeks of aerobic exercise on cognitive function and expression levels of PGC1α and VEGF genes in the hippocampus of old rats
Ensieh Ahmadpour Maghsoud Peeri Mohammad Ali Azarbayjani

Aging is an important risk factor for cognitive functions. On the other hand, exercise improves brain health and improves cognitive functions. However, the mechanisms of these benefits have not yet been fully elucidated. Therefore, the present study was conducted with t More

Aging is an important risk factor for cognitive functions. On the other hand, exercise improves brain health and improves cognitive functions. However, the mechanisms of these benefits have not yet been fully elucidated. Therefore, the present study was conducted with the aim of investigating the effect of four weeks of intermittent aerobic exercise with moderate intensity on cognitive function and the expression level of PGC1α and VEGF genes in the hippocampus of old rats. For this purpose, 20-month-old male Wistar rats were divided into 2 exercise training groups (number = 8 heads) and control (number = 8 heads). The animals of the sports group performed intermittent aerobic training with moderate intensity for 4 weeks, 5 days a week. In order to investigate learning and spatial memory, the animals were subjected to the Morris water maze test 48 hours after the last training session. Then, the animals were killed and the hippocampal tissue was extracted. Real time-PCR method was used to measure gene expression. Statistical analysis was done using independent t-test and Pearson's correlation coefficient at a significant level of P£0.05. The results showed that aerobic exercise improved learning performance (P ≥ 0.05) and spatial memory (P ≥ 0.001) and the expression level of PGC1α (P ≥ 0.01) and VEGF (P ≥ 0.001) Increasing. Also, a significant positive correlation between PGC1α gene expression and VEGF gene expression in the hippocampus was observed (p≥0.001, r=0.894). In addition, there was a significant inverse relationship between VEGF gene expression and the average time spent to find the platform (p≥0.05, r=-0.578), and there was a significant positive relationship with the time spent in the quadrant of the target circle (p≥0.01, r=0.713). In general, aerobic exercise improves learning performance and spatial memory in old animals; It seems that exercise-induced upregulation of the PGC1α/VEGF signaling pathway in the brain is at least partially involved in this adaptation. Manuscript profile

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69 - Effect of very low frequency (50 Hz) electromagnetic field on memory retrieval in mice
Elham Forozandeh Manochehr Satari Naeini

In the daily life of man today, the advancement of technology and industry has exposed him to magnetic and electromagnetic fields, which are likely to have serious negative effects on human health. The aim of this laboratory study was to investigate the effect of 8 mT T More

In the daily life of man today, the advancement of technology and industry has exposed him to magnetic and electromagnetic fields, which are likely to have serious negative effects on human health. The aim of this laboratory study was to investigate the effect of 8 mT Tesla electromagnetic field (50 Hz) on memory retrieval (memory) in mice. For this purpose, adult male and female NMRI mice were randomly assigned to experimental and control groups. Passive descent avoidance method was used to test memory 24 hours after training. The results showed that 90 minutes before the reminder had a significant effect on remembering information in male mice, but was not effective in female mice.   Manuscript profile

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70 - Design and Synthesis of an Embedded Processor to Sort Data Based on the Internal Memory of a Programmable Logic Array
H. Amin Zadeh

Sorting is still one of the main challenges in processing input digital binary data. Depending on implementation of the sorter, the three main factors are speed, chip area and power consumption.  When realized on a floating point gate array (FPGA), sorter acts like More

Sorting is still one of the main challenges in processing input digital binary data. Depending on implementation of the sorter, the three main factors are speed, chip area and power consumption.  When realized on a floating point gate array (FPGA), sorter acts like an embedded processor beside many other processing units. For these implementations, the number of CLBs occupied by the sorter is very important. In this paper, a new algorithm is proposed to implement sorter on FPGA using minimum number of CLBs. Unlike previous algorithms which employ comparator to sort data, this high-power large-area unit is not needed in and most of the process can be fulfilled by the available random access memory (RAM). In addition to less number of CLBs, this approach also improves reliability. To show the effectiveness of the proposed technique, a 256 word sorter with 16 bits word length is synthesized on xilinx spartan 3 XC3S1500 based on this method. Manuscript profile

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71 - Investigating the Effect of Corporate Governance Mechanisms and Political Connections on Accounting Conservatism in Tehran Stock Exchange
Omid pourheidari Ali Kiani Farid barati

10.30486/fbra.2021.1934745.1017

The necessity of success and sound performance of companies is the existence of a strong corporate governance structure to better monitor management and use conservatism to improve financial performance. Present study investigates the effect of corporate governance and More

The necessity of success and sound performance of companies is the existence of a strong corporate governance structure to better monitor management and use conservatism to improve financial performance. Present study investigates the effect of corporate governance and political connections on accounting conservatism of companies of listed companies in Tehran Stock Exchange. The statistical sample of the study is collected by systematic deletion from the companies listed in Tehran Stock Exchange during the period of 2013 to 2020, the size of which is 140 firms. To test the research hypothesis pooled data regression method is used. The results of the research hypothesis test indicate that the board size does not have a significant positive effect on accounting conservatism. Board independence, audit quality and management ownership have a positive and significant effect on accounting conservatism of companies listed companies in Tehran Stock Exchange. Also the results show that government ownership and political connections have a negative and significant effect on accounting conservatism in firms listed in Tehran Stock Exchange Manuscript profile

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72 - The Effect of Induced Stress on the Number of Mistakes in Visual Working Memory for Emotional & None Emotional Stimuli
Zahra Khayyer Vahid Nejati Jalil Fathabadi

The purpose of the study was to evaluate the effect of induced stress on the number of students’ visual working memory mistakes for emotional & none motional stimuli. This experimental study used a post-test with control group design. 60 students were selected through a More

The purpose of the study was to evaluate the effect of induced stress on the number of students’ visual working memory mistakes for emotional & none motional stimuli. This experimental study used a post-test with control group design. 60 students were selected through available sampling and randomly assigned into experimental and control groups. Through Socially Evaluated Cold-Pressor Test, stress was induced and perceived stress was measured by using a scale consisted of 100 points and then the level of Physiological signs of participants were checked. Afterward, an n-back task (Kirchner, 1958) was used to evaluate the visual working memory. Finally, the participants’ mental attempts were evaluated by another scale (Zijlstra, 1993). Each participant, through a between groups design, completed different stages of the study. Mixed-model ANOVA and Paired t-test were used to analyze the data. According to the results, the number of omission errors in emotional stimuli were significantly more than none emotional stimuli, in which negative stimuli (P=0.01) were wrongly selected more than positive ones significantly (P=0.001). Also, males (M=10) made more omission mistakes than females (M=9.23). It seems that the function of visual working memory under stress is not as normal condition, especially for negative stimuli. Generally, by impairing the function of visual working memory, stress increases the rate of mistakes in remembering the presented stimulus. Manuscript profile

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73 - The Effect of Advertisement on Price Sensitivity Considering Customer Mental Model as Mediating Variable
Hamidreza Oreyzi Narges sadat Mortazavi

Two divergent theoretical viewpoints exist about the contradictory economic effects of advertising namely “market power” and “economics of information” view points. The aim of the present research was to determine if these perspectives on advertising could be a separa More

Two divergent theoretical viewpoints exist about the contradictory economic effects of advertising namely “market power” and “economics of information” view points. The aim of the present research was to determine if these perspectives on advertising could be a separate part of generalized theoretical framework by two different types of information provided. The research method was experimental. The research population consisted of the Faculty of Education and Psychology students in University of Isfahan. Statistical sample of the research were 128 graduate and postgraduate students in the faculty who were assigned to low and high advertisement frequency groups randomly. In this research, advertising and price sensitivity were independent and dependent variables respectively, while mediating variables were consideration set size and relative strength of preference. Two distinct forms of ads memory (explicit and implicit) were constructed plus a researcher made questionnaires for relative strength of preference. Price sensitivity was measured subjectively by a direct question from the participants about how much they pay. Advertisements were made for fictitious candy, chocolate, biscuits and nonalcoholic drinks. Low frequency advertising exposure was 1-3 and high frequency was 4-6 were. based on the Findings, the first, second and third hypotheses were confirmed and relative strength of preference and consideration set size were mediating and moderating variables between advertising and price sensitivity (P < 0.01). Price sensitivity in the first route (the route of consideration set size) decreased and in the second route (the route of relative strength of preference) increased (P < 0.01). Manuscript profile

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74 - Investigating Construct Validity of Emotional Working Memory via the Cognitive–Emotional-Social Working Memory Training Package in 5th Grade Female Elementary School Students in Tehran
mozhgan hassani mohammad ali nadi ilnaz sajjadian

10.30486/jsrp.2018.544558

This study aimed to investigate construct validity of emotional working memory via the cognitive–emotional-social working memory training package in 5th grade female elementary school students in Tehran. The research employed a pretest-posttest and follow-up semi- More

This study aimed to investigate construct validity of emotional working memory via the cognitive–emotional-social working memory training package in 5th grade female elementary school students in Tehran. The research employed a pretest-posttest and follow-up semi-experimental research design with the control group. The statistical population consisted of all 5th grade female students of Tehran during the academic year 2015-2016. Those students with working memory impairment were selected via multi-stage cluster random sampling using the Wechsler Software Working Memory Scale. Then, from among them, 40 students were randomly selected and divided into two 20-participant experimental and control groups. The cognitive-emotional-social working memory training was performed in 20 sessions for the experimental group. Before and after the intervention and two months later (follow up), participants answered to the Wechsler Software Working Memory Scale (Khodadadi, Mashhadi and Amani, 2009) and emotional working memory (Ladouceur, Silk, Dahl, Ostapenko, Kronhaus, & Phillips, 2009). The research data were analyzed using ANCOVA. According to the results of the study, the cognitive-emotional-social working memory training significantly improved the attention performance and emotional working memory (P > 0.01). As a result, emotional working memory enjoys acceptable construct validity. Manuscript profile

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75 - Critical Survey of Curriculum Elements in theProgressive and Conservative Citizenship Educational Approaches
mohammadhosein yarmohammadean ahmadali froguy ebrahim jafari abaas gholtash

The purpose of the present study was to determine the values of curriculum elements in citizenship educational approaches. The current research was categorized in field the of theoretical methods in which a descriptive- interpretive approach was utilized. One of the mos More

The purpose of the present study was to determine the values of curriculum elements in citizenship educational approaches. The current research was categorized in field the of theoretical methods in which a descriptive- interpretive approach was utilized. One of the most important results in this study revealed two main view points in citizenship education. Each of them have some basic reasoning for curriculum elements they are progressive and conservative approaches. In this article we analyzed the elements such as goals, content, teaching methods and evaluation procedures. According to our findings, it is suggested that from progressive approach be used in Iranian citizenship education curriculum formulation in most of the time. Manuscript profile

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76 - What is all this fuss about teaching models?
masoud asadi asghar shiralipur mohammad reza behrangi

The purpose of present research was to investigate the differences in education, nurturing and storage time of the memory contents in the two methods of traditional teaching and combined model.The research procedure was quasi-experimental design. The studied community w More

The purpose of present research was to investigate the differences in education, nurturing and storage time of the memory contents in the two methods of traditional teaching and combined model.The research procedure was quasi-experimental design. The studied community was included all male students in Marand city. All of them were the 5th grade students who were enrolled in the 2009-2010 academic year. The sample group was consisted of 36 male students that were selected via disposal sampling and allocated into experimental and control groups. Measurement tools was the researcher-made questionnaire. Result analysis of covariance and effect size revealed that there was no significant difference between the traditional teaching and combination models in terms of education, but there was a significant difference between traditional teaching and combination models in terms of nurturing and storage time of the memory contents. Manuscript profile

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77 - Investigating the effect of Eclipta prostrata hydroalcoholic extract on motor activity, avoidance memory and oxidative stress in an animal model of Parkinson's disease in adult male rats
shahrbano alamirostami Maryam Rafieirad

Background and Aims: Parkinson's disease is associated with motor and cognitive disorders, so we investigated the administration of Eclipta prostrata hydroalcoholic extract on learning, memory, motor activity and oxidative stress in Parkinson's model.Materials and metho More

Background and Aims: Parkinson's disease is associated with motor and cognitive disorders, so we investigated the administration of Eclipta prostrata hydroalcoholic extract on learning, memory, motor activity and oxidative stress in Parkinson's model.Materials and methods: 50 adult Wistar rats were divided into five groups: control group, parkinsonian group and three groups treated with eucalyptus perstrata extract in three different concentrations of 50, 100 and 200 mg/kg. Induction of Parkinson's model was done by injecting 6-hydroxydopamine (6-OHDA). One day after the last gavage, motor tests were done. The shuttle box test was used to evaluate learning and avoidance memory. Oxidative stress was evaluated by malondialdehyde, glutathione peroxidase and thiol content.Results: 7 days after the lesion in the MFB, after the administration of apomorphine, the rats turned 360 degrees in the right direction at a rate of more than 10 revolutions per minute. In the movement tests of the parkinsonian group, maintaining balance in rotarod (p<0.001), catalepsy (p<0.001), muscle stiffness (p<0.001), stride length (p<0.001) and avoidance memory (p<0.001) showed a significant difference to the control group. Also, Eclipta prostrata extract significantly improved all kinds of movement disorders caused by Parkinson's disease, and in doses of 50, 100, and 200, it improved memory in Parkinsonian rats (p<0.001). Also, the extract significantly increased the amount of thiol (p<0.001). and glutathione peroxidase (p<0.001) and decreased MDA in hippocampus and striatum tissue (p<0.001).Conclusion: In general, we showed that the hydroalcoholic extract of Eclipta prostrata administered in the animal model of Parkinson's has a favorable effect on memory, learning, motor activity and oxidative stress of the brain. Manuscript profile

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78 - The effect of the combination of black seed and honey (Dosin) on memory and learning following induction of hypothyroidism in adult male rats
Parisa Poorzal Mokhtar Mokhtari Mehrdad Shariati

Background & Aim: Hypothyroidism causes memory and learning disorders and reduced cognitive function. This study was conducted in order to determine the effect of dosin (Negilla sativa and honey) on learning and memory in adult male rats after induction of hypothyroidis More

Background & Aim: Hypothyroidism causes memory and learning disorders and reduced cognitive function. This study was conducted in order to determine the effect of dosin (Negilla sativa and honey) on learning and memory in adult male rats after induction of hypothyroidism. Materials & Methods: In this experimental study, 60 adult male Wistar rats with an approximate weight of 225-200 g and an age of about 2.5-3 months were divided into six groups of ten. The control group (Ctl) did not receive any drug. Sham group receiving one milliliter of distilled water for 21 days, Experimental group 1 of hypothyroidism (Hypo) who received methimazole in the amount of 25 mg/kg by gavage for 10 days. Experimental group 2 receiving Dosin at the rate of 100 mg/kg for 21 days, experimental groups 3 and 4, in addition to inducing hypothyroidism, received 100 and 200 mg/kg respectively for 21 days by gavage. Memory and learning disorders in animals were evaluated by the Morris water maze test. Results: : In the Morris water maze, the time and distance traveled to reach the platform in the experimental group 1 (Hypo) was higher than the control group (Ctl) on the third and fourth days. The time and the route traveled in experimental groups 3 and 4 on the third day were significantly less than the experimental group 1. Spatial memory results showed that the average time spent in the target quadrant in experimental group 1 decreased significantly compared to the control group. Also, the average time and distance spent in the target quadrant in experimental group 3 showed a significant increase compared to experimental group 1. Conclusion: The results suggest that treatment with dossin extract may ameliorate the deleterious effects of hypothyroidism on learning and memory. Manuscript profile

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79 - اثر چهار هفته تمرین شنا و مکمل دهی اولئوروپین بر اختلال حافظه و درد ناشی از 6-هیدروکسی دوپامین در موش های صحرایی نر بالغ
سمیه قاسم زاده دهکردی عبدالحسن دولاح مریم رفیعی راد

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80 - Design and Construction of a Device for Integrating the Evaluation of Different Types of Memory and Learning Egocentric and Allocentric Orientation for Mice
Melika naderi mohammad reza bigdeli

Inroduction & Objective: For many years, behavioral research derived from neural networks has always had a special place. Because cognitive and behavioral assessment is the basis of all electrophysiological and molecular studies and should be somehow related to behavior More

Inroduction & Objective: For many years, behavioral research derived from neural networks has always had a special place. Because cognitive and behavioral assessment is the basis of all electrophysiological and molecular studies and should be somehow related to behavioral studies. The purpose of this design and construction is to simultaneously integrate and evaluate animal model behaviors in one device. Material and Methods:Studying animal models has been crucial for gaining insight about the structure and function of the nervous system. For investigating behavioral tasks, scientists need to design or choose a box containing each stimulus they want to check. The advantage of this experiment as opposed to most others is the use of different types of memory and learning in addition to Egocentric and Allocentric navigation. The experiment is a multi-path water maze wherein through each path different factors are examined. Three platforms are situated in the maze. Upon the mouse entering the two paths, one covered with mirrors the other containing a ball, moving platforms are activated and the final platform becomes accessible with a sound effect after the paths have been traversed. When the platforms are elevated, a dim light is turned on. After the mouse has stood on a platform for a few seconds the platform moves and drops the mouse back in the water. When the mouse tries to enter the secondary path, a flashing light appears to prevent it from doing so. Through the experiment, spatial cues have been placed to differentiate directions. Results: Instinctive memory and latent learning of the mouse are evaluated in the watery environment, its semantic memory through the identification of moving platforms, and procedural and associative memory through finding the link between maze sensors and conditioning on the lights. The multifunctional nature and unique complexities of the proposed experiment, will allow the researcher to evaluate the aforementioned factors. Manuscript profile

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81 - A Hybrid Method for Long-Term Demand Forecasting in the Electrical Energy Supply Chain of Basic Metal Production Industries in the Presence of Incomplete Data
Sepehr Moalem Roya M.P. Ahari Ghazanfar Shahgholian Majid Moazzami Seyed Mohammad Kazemi

10.30486/teeges.2023.1974408.1051

The economic growth of any country has a lot to do with the infrastructure of the electrical energy supply chain and the ability to access it at low cost. Increasing the resilience of the electric energy supply chain in order to be able to respond to the real time deman More

The economic growth of any country has a lot to do with the infrastructure of the electrical energy supply chain and the ability to access it at low cost. Increasing the resilience of the electric energy supply chain in order to be able to respond to the real time demand of high-consumption and strategic consumers is a challenge that will not be possible without considering long-term demand forecasting and integrated development planning of this chain. This paper presents a long-term demand forecasting approach in the electrical energy supply chain of Isfahan's Espidan iron stone industries. This approach is a combination of wavelet transform, long short-term memory (LSTM) network and finally integrating the results with data-mining technique based on machine learning. The company studied in this research is one of the main suppliers of raw materials in the supply chain of basic metal production industries and one of the ten energy-intensive industries in the electrical energy supply chain of Isfahan province. The only information available from this company is the daily time series signal of the historical electrical energy demand of this industry in a period of 40 months. The data in the studied time series is interrupted so that only 50% of the data has a value and the remaining 50% is zero. This lack of data and the impossibility of access to supplementary data and effective features for forecasting has reduced the density of data and the possibility of long-term demand forecasting faces more problems than continuous time series. The used statistical analysis showed that the annual and seasonal data do not follow the normal distribution and have high distortion and heterogeneity. The proposed method and its results have been compared with other available approaches. The results of 10 iterations of extreme learning machine methods show that the RELM technique with a high confidence level of 95% is more effective than other machine learning methods and has more accurate results. Manuscript profile

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82 - Design and Simulation of a Low-Power Static Random-Access Memory (SRAM) Cell based on FinFET Transistor
Fatemeh Zolfaghari Sichani Mohammad Rouhollah Yazdani Atefeh Salimi Maryam Monemian

Fin field-effect transistors (FinFETs) are good alternatives to conventional metal-oxide-semiconductor field-effect transistors (MOSFETs) because of their potential for controlling the effects of short channel, leakage current, propagation delay and power loss. Since SR More

Fin field-effect transistors (FinFETs) are good alternatives to conventional metal-oxide-semiconductor field-effect transistors (MOSFETs) because of their potential for controlling the effects of short channel, leakage current, propagation delay and power loss. Since SRAMs occupy most of the advanced processors’ space, main power consumption in these processors is attributed to these memories. In a common 6-transistor static random access memory (6T SRAM) cell, the capacitors of both bit lines must be charged and discharged when reading and writing tasks are performed. Thus, most of the power consumption is related to this mechanism. In this paper, 7-Transistor static random-access memory (7T SRAM) cell is proposed that is able to write using one of the bit lines. The results of simulation using HSPICE software and in 32 nm technology show that the power consumption of this cell during write operation when the value "0" is stored in the cell is at most 98.6% and it has decreased by 99.8% when the value "1" is present in the cell. Also, the amount of Static Noise Margin (SNM) in standby and cell reading modes is equal to 0.2025 and 0.2011 volts respectively. Manuscript profile

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83 - معماری سیستم هوشمند توصیه گر حسگرهای سلامت‌محور مبتنی بر الگوریتم های یادگیری ماشین و عمیق
مونا بخارایی نیا محمدعلی افشار کاظمی چنگیز والمحمدی قنبر عباسپور

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84 - The effect of active music on memory and the attention of schizophrenia Patient
Gh. R. Pasha سعید Bakhtiyar-pour گیتی Akhavan

This research has been done to closerve the effect of Active Music on memory and attention of schizophrenia patient. In this research, 28 femaleWere chosen by random simple sampling. They also were divided in 2 groups by random simple sampling. The experimental group (1 More

This research has been done to closerve the effect of Active Music on memory and attention of schizophrenia patient. In this research, 28 femaleWere chosen by random simple sampling. They also were divided in 2 groups by random simple sampling. The experimental group (15 female) and The control group (13 female). The research design was the type of pretest, post-test with control group. The experimental group took part in 12 sessions of two –hour music therapy. The measurement tools consisted of : Kim karad memory test and the accuracy comet square test.Data were analysed  by multivariable  covariance  analysis (MANCOVA). The results showed is effects active music education on memory and attention patient of schizophrenia Manuscript profile

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85 - The compare attention, memory and social support in people with substance abuse and Normal in Tabriz
Seyed Mahmoud Tabatabaei Raheleh Mohammadnezhad Ashraf Karami Hanieh Kharazi Notash

Background: Cognitive impairments are the most important signs of substance abuse. The aim of this study was to compare attention and memory in Narcotic Substance Abusers and Normal people in the city of Tabriz. Methods: The study was a descriptive study with causal-co More

Background: Cognitive impairments are the most important signs of substance abuse. The aim of this study was to compare attention and memory in Narcotic Substance Abusers and Normal people in the city of Tabriz. Methods: The study was a descriptive study with causal-comparative method. The study sample included all men Substance Abusers referred to addiction treatment centers in Tabriz city was formed in Semester of 2016. The sample consisted of 40 people with drug addicted and 40 non-addicted subjects. For data collection, analysis and continuous performance test computer memory boards were used. The data were analyzed in Spss version 21 using with multivariate analysis of variance (MANOVA). Results: The result showed that the group with drug abuse was significantly different in CPT Beck than the normal group (p≤0.05). This means that attention and memory performance in individuals with substance abuse is weaker than normal people. Conclusions: It can be stated that substance abuse is a disturbance in attention and memory functions. Manuscript profile

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86 - Dialogue on Personal Identity and Immortality (review)
Ali Pirhayati

The problem of personal identity, i.e. the question of what a person's being a person is based on, is one of the problems with a long history in philosophy and theology. The most important topic in the debates about personal identity is the criteria based on which a per More

The problem of personal identity, i.e. the question of what a person's being a person is based on, is one of the problems with a long history in philosophy and theology. The most important topic in the debates about personal identity is the criteria based on which a person remains the same person over time and is different from others. Personal identity is related to issues such as soul-body relation, memory, the whatness of "I", evidence of identity recognition, and even human population. It goes without saying that the personal identity is one of the topics that can have a special relevance in the survival of the soul and immortality. In his book Dialogue on Personal Identity and Immortality (1978), John Perry tries to present various philosophical positions and views on personal identity and immortality in the form of a three-person conversation between three fictional characters. In this book, various issues such as survival after death, the role of memory in personal identity, and the relationship of the body with the soul have been discussed from different perspectives. In this article, we will first introduce John Perry and his works. Then we examine the content of the book and the weaknesses of the arguments. At the end, we will have a look at the general quality of the Persian translation of the book (translated by Kaveh Lajevardi, published by Markaz Publications) and suggest what we think are better translations for some of the sentences. Manuscript profile

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87 - Investigating the relationship between Visual- spatial Processing and working memory with creativity and math anxiety: mediation of math self-efficacy and social intelligence
Zahra Mahdavi Najmabadi Parvin Kadivar Aliakbar Arjmandnia Kambiz Posheneh

Purpose: In this study, the relationship between spatial visual observation and working memory with creativity and math anxiety has been investigated through mediation of mathematical self-efficacy and social intelligence among female students. Methodology: The method i More

Purpose: In this study, the relationship between spatial visual observation and working memory with creativity and math anxiety has been investigated through mediation of mathematical self-efficacy and social intelligence among female students. Methodology: The method is correlation with a path analysis. A total of 477 students were selected randomly from a multi-stage cluster randomly from all female students of fifth grade elementary school in public schools in Tehran during the academic year of 2017-18. Students were examined by the non-verbal creativity questionnaire of Torrance Form A, MARS-R Mathematic Anxiety Scale, working Memory for Children (SMBK), Liv, Kivevala and May,s Mental Self-Efficacy, Traumous Social Intelligence (TSIS), and Processing Test Binet's spatial visualization completed. In order to analyze the data, Pearson correlation and path analysis were used .Results: Based on the proposed model (RMSEA = 0.001), in this study, Visual- spatial Processing variables were only indirectly mediated by social intelligence and math self-efficacy variables on math anxiety (P-value <0.05, = β) and showed a relationship with social intelligence mediating with creativity (P-value <0.05). Also, the working memory variable was displayed only directly (P-value = 0.03, β = 099) with creativity. Conclusion: Considering the confirmation of the main goal of this study, one can mention the two variables of social intelligence and mathematical self-efficacy as the variables that influence the educational priorities of the educational system in order to increase creativity and reduce the math anxiety Manuscript profile

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88 - the clinical creativity therapy model (CCTM) on attention and memory in children with dyscalculia
Alireza Pirkhaefi Shokooh Bajalan

The aim of present study was to evaluate the effectiveness of the clinical creativity therapy model (CCTM) on attention and memory in children with dyscalculia in Shahinshahr and suburbs. Method: This research was a quasi-experimental, pre-test, post-test, experimental More

The aim of present study was to evaluate the effectiveness of the clinical creativity therapy model (CCTM) on attention and memory in children with dyscalculia in Shahinshahr and suburbs. Method: This research was a quasi-experimental, pre-test, post-test, experimental and control group. Statistical population included all students with dyscalculia in primary school in ShahinShahr city in the academic year 2018 that were referred to the center of learning disorders of Sotoodeh of ShahinShahr city. A sample of 30 people was selected via random sampling method and subjected to two groups of 15 people. For the experimental group, a course of clinical creativity therapy model was held during 20 sessions and for 20 hours. The tools used in this research are Wechsler's intelligence test for children, the Torrance creativity test (visual form), N-Back working memory test, Stroop's test. Data were analyzed using SPSS-23 software. Findings: The results of covariance analysis indicated that there was a significant difference between the experimental group and the control group in the N-Back memory test and the attention of Stroop and Wechsler 4 and Torrance creativity (visual form) after teaching the clinical creativity therapy model. It was seen that the memory, attention and creativity of the experimental group increased compared to the control group. Conclusion: Overall, the results indicated that the clinical creativity therapy model (CCTM) had an effect on memory, attention and creativity of children with dyscalculia in the experimental group. Manuscript profile

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89 - The Effectiveness of Maghz e bartar Package Intervention on Concentration, Memory and Creativity in Primary School Students in Isfahan city
Niloofar Bagheri Zohreh Latifi

Background and Purpose: The present study aimed to investigate the effectiveness of Maghz e bartar package intervention on Concentration, memory, and creativity in primary school students in Isfahan city. Methods: The method of the present study was Quasi-experimental w More

Background and Purpose: The present study aimed to investigate the effectiveness of Maghz e bartar package intervention on Concentration, memory, and creativity in primary school students in Isfahan city. Methods: The method of the present study was Quasi-experimental with pre-test, post-test design and one-month follow-up with the control group. The statistical population of the study included all students in the fifth grade in 1397-1397 That Among them, 30 people were divided into experimental and control groups as a statistical sample by available sampling method and random assignment. For the experimental group, the content of the Maghz e bartar package (agha panah, 1388) was trained whit active methods during 12 sessions of 60 minutes. Data collection tools were creativity questionnaire (Abedi, 1372), Wechsler memory test (Shahim, 1373) and Concentration Skill Questionnaire(Savary and Oraki, 1394). Data were analyzed using repeated measures analysis of variance using SPSS software version 24. Results: The results indicated that Maghz e bartar package training had a significant effect on increasing participants' Concentration and creativity in post-test and follow-up stages (p < 0.05). The effect of the intervention was not observed on memory performance scores. Conclusion: This study showed that the training of the Maghz e bartar package using fast mathematical calculation techniques In a mental way , memory enhancement techniques and using special planning has caused students to use both hemispheres of the brain simultaneously and has increased their concentration and creativity. Therefore, To facilitate learning this method can be used as a new approach with relatively lasting effects to increase the concentration and creativity of primary school students . Manuscript profile

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90 - Investigating the effective educational factors on the growth of creativity among high school students in Takab city
Sajad Nemati Noredin Mirzai Rasol Davodi

Creativity as a valuable educational goal or goal is never achieved in a vacuum, but its achievement and manifestation in various fields requires the preparation of a set of basic contexts and conditions, and considering the problems and bottlenecks in our educational s More

Creativity as a valuable educational goal or goal is never achieved in a vacuum, but its achievement and manifestation in various fields requires the preparation of a set of basic contexts and conditions, and considering the problems and bottlenecks in our educational system in There is a background for the growth and emergence of creativity in educational centers. This study seeks to analyze the role and position of effective factors in the growth of creativity of high school students. This research is a descriptive survey in terms of practical purpose and method and nature of data collection. Data collection included Torrance Spatial Visual Processing Questionnaire (1979), Pham and Taylor Students' Academic Performance Questionnaire; 1999, Cornwald Active Memory Questionnaire (1995), Metacognitive Questionnaire by Wells in 1997, Phillips Social Support Questionnaire 1986, in which convergent validity and reliability were calculated using Cronbach's alpha coefficient. The statistical population of this study included all teachers, principals and members of secondary education. The sample size was based on Cochran's formula 136 and the stratified cluster random sampling method was proportional to the sample size. The method was data analysis and structural equation modeling. . In order to collect information, library and field methods such as questionnaires were used. In order to investigate the effect of academic performance and working memory mediated by metacognition, cognition and emotional dimension on the growth of creativity of high school students was used. The results showed that academic performance and working memory mediated by metacognition, cognition and emotional dimension have a positive and significant effect on the growth of creativity of high school students. The results also showed that the analysis of academic performance was directly 0.09 and mediated by metacognition, cognition and emotional dimension respectively 0.594, 0.194 and 0.260, working memory directly by 0.081 and mediated by Metacognition, cognition and emotional dimension explain 0.606, 0.254 and 0.209, respectively. Manuscript profile

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91 - Comparison of Personality Traits and Working Memory in Slow-Moving Adults with Down Syndrome and without Alzheimer's Disorder in Tehran and Baku
Leila Maleki Samian Gholamali Afrooz masuod Gholamali Lavasani Hadi Bahrami

Purpose: The aim of this study was to investigate personality traits and working memory in slow-moving adults with Down syndrome with and without Alzheimer's disease selected in Baku and Tehran. Methodology: The present study was a "causal-comparative" post-event resear More

Purpose: The aim of this study was to investigate personality traits and working memory in slow-moving adults with Down syndrome with and without Alzheimer's disease selected in Baku and Tehran. Methodology: The present study was a "causal-comparative" post-event research in terms of quantitative method, applied purpose and data collection. The statistical population of this study includes adults with Down syndrome with Alzheimer's disorder and without Alzheimer's disease over 40 years, which is purposefully and accessibly available to 40 adults with Down syndrome in Baku, 20 cases of Alzheimer's disease and 20 cases without Alzheimer's disorder and 40 adults with Down syndrome in Iran (20 cases of Alzheimer's disorder and 20 cases without Alzheimer's disorder) were selected as a statistical sample. To collect the necessary information in this study, a personality traits questionnaire and working memory scale were used. Findings: The results showed that the differences between personality traits and working memory of slow-acting adults with Down syndrome with and without Alzheimer's disease in Tehran and Baku were significant, as well as the mean of personality traits, conscientiousness, flexibility, receptivity and Active memory in adults with Down syndrome without Alzheimer's disorder compared to adults with Down syndrome and Alzheimer's disorder in Baku was higher than in Iran except for neuroticism. Conclusion: Based on this, it is suggested that behavioral intervention programs based on cognition and mindfulness be designed and used in the field of strengthening personality traits and working memory for parents of children with Down syndrome and Alzheimer's disorder.   Manuscript profile

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92 - The Effectiveness of Therapeutic Interventions Based on Brain Gymnastics on Working Memory and Processing Speed of Students with Special Learning Disabilities
Afsaneh Mehrabi Ghodratollah Abasi Fakhri Mohammad Kazem

Purpose: The purpose of this study was to investigate the effectiveness of therapeutic intervention based on brain gymnastics on working memory and processing speed of students with specific learning disorders. Methodology: The research method was semi-experimental wit More

Purpose: The purpose of this study was to investigate the effectiveness of therapeutic intervention based on brain gymnastics on working memory and processing speed of students with specific learning disorders. Methodology: The research method was semi-experimental with a pre-test-post-test design and a control group. The statistical population included elementary school boys and girls with learning disabilities in Tonekabon city who referred to the health learning disability center of that city in the academic year of 2018-2019. The sampling method of this research was available, after selecting 30 people, they were randomly assigned to two groups of 15 people for testing and control. Data collection tools were clinical interview and Wechsler IQ scale 4 (2003). Multivariate analysis of variance was used for data analysis. The above tests were performed using SPSS software version 22. Findings: The results of the research showed that the treatment based on brain gymnastics had a positive and significant effect on the working memory and processing speed of students with specific learning disorders. Conclusion: The results of the research showed that therapeutic interventions based on brain gymnastics are not effective on the working memory of students with specific learning disorders. Manuscript profile

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93 - Comparison of the Effectiveness of Working Memory Training on Educational Self-regulation in Female Students of State High Schools
Fariba Rostami

purpose: The purpose of this study was to compare the effectiveness of working memory training on academic self-regulation in female high school students. Method: The statistical population of this study included all second-grade secondary school students in district 5 More

purpose: The purpose of this study was to compare the effectiveness of working memory training on academic self-regulation in female high school students. Method: The statistical population of this study included all second-grade secondary school students in district 5 of Tehran in the academic year of 96-97. To collect data, the self-directed questionnaire of Kanle & Royan (1987) was used. This research was a semi-experimental design with pre-test and post-test design with control group. A sample of 30 people who were lower in the dependent variable and willing to participate in the training sessions were selected randomly and divided into two experimental groups and one control group (each group was 15). Within a week of pre-test run for both groups, the experimental group was subjected to an independent variable of work memory training (20 sessions of a half-hour, three sessions per week) and the control group did not receive any training. Findings : In this study, the variance of multiple, single variable and multiple variable variables was used to analyze the differences between the groups, taking into account intra-group (test) and intergroup (group membership). The results showed that working memory training increased self-regulation in students. Discussion: Work memory training also increases academic well-being, self-regulation and academic achievement motivation in students. Manuscript profile

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94 - The effectiveness of emotional schema therapy on increasing memory capacity
Yasmin Zeinab Zahmatkesh

Purpose: The present study aimed to determine the effectiveness of emotional schema therapy training on increasing memory capacity in female high school students. Methodology: The present study was correlational in terms of basic purpose in terms of descriptive method More

Purpose: The present study aimed to determine the effectiveness of emotional schema therapy training on increasing memory capacity in female high school students. Methodology: The present study was correlational in terms of basic purpose in terms of descriptive method and quantitative in terms of method. The study population consisted of all female high school students in Tehran in the 2016-2017 academic years. The sampling method of the present study was purposeful stepwise cluster sampling. The volume of the present sample was selected based on previous research. In the present study, to evaluate the dependent variables of the research, the emotional schema therapy training package and the work memory capacity questionnaire (Daniman and Carpenter, 1980) were used. Results: The results of univariate analysis of covariance showed that the effect of emotional schema therapy on increasing memory capacity with value (f = 122.341) and significant level (p = 0.42) was significant in female high school students. Conclusion: Awareness of individual strengths and weaknesses and focus on strengths and learning from negative points and optimal use of knowledge about themselves and the environment helps students to plan and perform better Manuscript profile

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95 - Behavior and mechanical properties of shape memory alloys in smart materials and its application in various industries
Mahdi Rezvani Tavakol

With the growth and improvement in information technology over the past twenty years, the word "smart" increasingly on the materials, objects and the environment have been used. Hashmi the property that materials have been found in all groups. In Hadith of materials suc More

With the growth and improvement in information technology over the past twenty years, the word "smart" increasingly on the materials, objects and the environment have been used. Hashmi the property that materials have been found in all groups. In Hadith of materials such as composites, polymers, ceramics and metals can be advanced that the materials found by a series of processes, intelligent properties found. Smart materials are those materials also say that they can understand their surrounding environment and react to it. Now smart composites and metals are used on many occasions and have found their place in the industry. In this paper, the shape memory alloy as well as the efficiency of this type of smart materials in the industry have been discussed. Shape memory alloys that change shape in response to temperature changes caused by the conversion phase and some other materials that show and irritability sensing capability can be a range of smart materials. Manuscript profile

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96 - پیش بینی اظهار نظر حسابداران رسمی با استفاده از شبکه های عصبی و رگرسیون لجستیک
بهرام همتی هاشم نیکومرام فریدون رهنمای رودپشتی رضا فرضی پور صائین

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97 - اثربخشی توانبخشی شناختی رایانه‌ای مبتنی بر حرکت در بهبود حافظه کاری کودکان مبتلا به اختلال نقص توجه و بیش فعالی
فاطمه جلیلی وحید نجاتی حسن احدی سید علی کتان فروش

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98 - The effectiveness of child-centered play therapy on improving working memory and attention in children with math disorders
پگاه نفریه علیرضا پیرخائفی

10.30495/sbq.2023.705473

Abstract One of the problems of students with math disorder is lack of attention and difficulty in active memory, which can be increased with play therapy. This research was conducted in order to investigate the effectiveness of child-centered play therapy on improving More

Abstract One of the problems of students with math disorder is lack of attention and difficulty in active memory, which can be increased with play therapy. This research was conducted in order to investigate the effectiveness of child-centered play therapy on improving working memory and attention of children with math disorders. The method of this research was semi-experimental and pre-test-post-test with a control group. The statistical population of this research included all students with math disorders in the first half of 2019. The research sample consisted of 30 people who were selected by available sampling method and were randomly divided into two experimental (15 people) and control (15 people) groups. And they answered the questionnaires of the Iran Key Math diagnostic test (2001), children's working memory by Pickering and Gathercole (2001) and color word Stroop (2006) before and after the intervention. The experimental group underwent child-centered play therapy intervention for 8 sessions of 45 minutes, and the control group did not receive any training. The research data was analyzed using correlation. The results of covariance analysis showed that child-centered play therapy has a positive effect on working memory and attention of students with math disorders. The effect on working memory was 0.55 and on attention was 0.61 (P<0.01). Play therapy is effective in improving working memory and attention of children with mathematical disorders. Therefore, this type of education can be used to reduce the problems of children with math disorders. Manuscript profile

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99 - Comparison of executive actions "Cognitive Planning, Inhibition of Response, Continuous Functionality and Active Memory" in students with and without disorder
hadi taghizadeh amanollah soltani hamdollah manzari zahra zeynoddini

Abstract Objective: This study aimed to compare the executive functions (, response inhibition, sustained attention and working memory) in students with learning disabilities are dysgraphia normal counterparts. Methods: This descriptive study is causal-comparative. The More

Abstract Objective: This study aimed to compare the executive functions (, response inhibition, sustained attention and working memory) in students with learning disabilities are dysgraphia normal counterparts. Methods: This descriptive study is causal-comparative. The study population included all male students in primary Mqth with and without learning disabilities in the city of Mashhad. To measure the variables of CPT and subscale of Wechsler Digit was used. Data using multivariate analysis of variance (MANOVA) were analyzed. Results: The results showed that children with disabilities disorder, dysgraphia than normal children have lower performance in executive function (response time, response inhibition, sustained attention and working memory) are. There was a significant difference between the two groups. Conclusion: It seems that this weakness will lead to problems in decision-making and lack of proper judgment, problems with innovation and change, distraction and problems in various aspects of memory. nse inhibition, sustained attention and working memory) are. There was a significant difference between the two groups. Conclusion: It seems that this weakness will lead to problems in decision-making and lack of proper judgment, problems with innovation and change, distraction and problems in various aspects of memory. Manuscript profile

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100 - Comparison of the effectiveness of working memory and mindfulness training on educational well-being high school students
mahdi barghamadi hossein mahdian Mohammad Yamini

The purpose of this study was to compare the effectiveness of teaching Mindfulness and Working Memory on academic well-being second grade secondary school students. The statistical population of this study includes all second-grade secondary school students in Sabzevar More

The purpose of this study was to compare the effectiveness of teaching Mindfulness and Working Memory on academic well-being second grade secondary school students. The statistical population of this study includes all second-grade secondary school students in Sabzevar city during the academic year of 2017-2018. To collect data, Tuminnin-Sweeney et al. Educational well-being Questionnaire (2012) used. This research was a semi-experimental design with pre-test and post-test design with control group. A sample of 45 people who were lower in the three dependent variables who were willing to participate in the training sessions were selected and randomly assigned to two groups of test and one control group (each group was 15). Within one week of pre-test run for each of the three groups, one of the experimental groups was subjected to an independent variable of mindfulness education and the second group was subjected to working memory training and the control group did not receive any training. In this research, to analyze the differences between the groups, the variance analysis of variables of multiple and single variable variables was used, taking into account the intra-group (test) and intergroup (group membership) variables. The results showed that mindfulness training increased academic well-being in students. Also, working memory training can increase academic well-being in students. The results showed that there is a significant difference between the effectiveness of mindfulness education and working memory training, and training mindfulness is more effective in increasing academic well-being. Manuscript profile

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101 - Mediating role of working memory (phonological loop and visuo-spatial sketch pad) in the relationship between test anxiety and mindfulness in students
zahra masanani Ahmad khamesan Mohammad Hosein Salarifar

The purpose of the current research is the study of the mediating role of working memory on relationship of mindfulness with test anxiety The study method is correlational descriptive and of the type of structural equations model. In order to research, 199 students were More

The purpose of the current research is the study of the mediating role of working memory on relationship of mindfulness with test anxiety The study method is correlational descriptive and of the type of structural equations model. In order to research, 199 students were selected by multistage sampling among the statistical population included all students of Birjand University and Medical Sciences university. To collect data for measuring working memory, the test of working memory profile of Wexler and for measuring test anxiety and mindfulness, the questionnaires of test anxiety of Abolqasemi and mindfulness skills of Kentucky were used. The results showed that there is relationship between mindfulness and its dimensions (act with awareness and accept without judgment) with test anxiety. There is no significant relationship between mindfulness and working memory, and the mediating role of working role on the relationship between mindfulness with test anxiety didn't verified. So, it can be said that working memory had no mediating role between mindfulness and test anxiety. Manuscript profile

Open Access Article

102 - The Effectiveness of Rhythmic Poetry Training on Improving of Working Memory, decreasing of Severity of Stuttering and Anxiety in Children with Stuttering
Samad Rahmati Reyhaneh Jabbari Tahereh Samin

The purpose of this study was to the effectiveness of rhythmic poetry training on improving of working memory and decreasing of severity of stuttering and anxiety in children with stuttering. The experimental design was semi-experimental with pre-test, post-test and fol More

The purpose of this study was to the effectiveness of rhythmic poetry training on improving of working memory and decreasing of severity of stuttering and anxiety in children with stuttering. The experimental design was semi-experimental with pre-test, post-test and follow-up with the control group. The statistical population included all children 12-6 year old with stutterers referring to speech therapy centers in Ahvaz in the year 1396. Among the statistical population of this study were selected 30 people using convenience sampling, and were placed randomly in experimental (n=15) and control (n=15) groups; and responded to Stuttering Severity Instrument (Reynolds & Richmond, 1985),Nonword Repetition test (Barikroo et al., 2011) and Revised Children's Manifest Anxiety Scale (Riley, 1994). The control group was awaited and rhythmic poetry training for the experimental group was carried out in 16 sessions of 60 minutes each week for 2 sessions; Then, at the end of the therapeutic interventions and again 2 months later, the subjects of the experimental and control groups were evaluated by questionnaires. Data were analyzed using mixed variance analysis with repeated measures. The results showed that rhythmic poetry training improved the function of active memory and decreased stuttering and anxiety in children with stuttering and this effect remained stable at follow up stage. rhythmic poetry training by strengthen the role of the right hemisphere in language control and increase nerve branches by forming and activating the cerebral cortex leads to improved the function of active memory and reduced stuttering and anxiety in children with stuttering. Manuscript profile

Open Access Article

103 - The effectiveness of active memory computer intervention on math anxiety, working memory and math performance of students with math learning disorders
Afsaneh zarco Zahra Eslami Giski eshrat karimi

چکیده مقدمه: دانش‌آموزان دارای اختلال یادگیری دارای مشکلات شناختی می‌باشند که جهت کاهش آن نیاز به مداخلات آموزشی دارند. هدف از پژوهش حاضر بررسی اثربخشی مداخله رایانه‌یار حافظه فعال بر اضطراب ریاضی، حافظه فعال و عملکرد ریاضی دانش آموزان دارای اختلال یادگیری ریاضی بود. More

چکیده مقدمه: دانش‌آموزان دارای اختلال یادگیری دارای مشکلات شناختی می‌باشند که جهت کاهش آن نیاز به مداخلات آموزشی دارند. هدف از پژوهش حاضر بررسی اثربخشی مداخله رایانه‌یار حافظه فعال بر اضطراب ریاضی، حافظه فعال و عملکرد ریاضی دانش آموزان دارای اختلال یادگیری ریاضی بود. روش: پژوهش حاضر از لحاظ هدف جزء پژوهش‌های کاربردی و از لحاظ روش از نوع مطالعات نیمه‌آزمایشی از نوع پیش‌آزمون، پس‌آزمون با گروه آزمایش و گواه است. جامعه پژوهش را کلیه دانش آموزان پایه پنجم دارای اختلال ریاضی شهرستان کرمان که در سال تحصیلی 1399 تشکیل دادند که از بین آنها به صورت تصادفی خوشه-ای چند مرحله‌ای 30 نفر به عنوان نمونه انتخاب و به دو گروه 15 نفری تقسیم شدند. ابزارهای این پژوهش شامل پرسشنامه آزمون ماتریس‌های پیش رونده ریون (1938)، آزمون ریاضی کی‌مت (1985)، مقیاس اضطراب ریاضی (2009)، آزمون حافظه فعال back-N (1985) و آزمون عملکرد ریاضی پایه پنجم (1398) بود. داده‌ها با استفاده از روش‌های آماری نظیر میانگین، انحراف استاندارد و تحلیل کواریانس تجزیه و تحلیل شد. یافته‌ها: یافته‌ها نشان داد که آموزش مداخله رایانه‌یار حافظه فعال بر اضطراب ریاضی، حافظه فعال و عملکرد ریاضی دانش‌آموزان دارای اختلال یادگیری ریاضی پایه پنجم در سطح 01/0P< تاثیر معنادار دارد. نتیجه‌گیری: نتیجه می‌شود که آموزش مداخله رایانه‌یار حافظه فعال موجب کاهش اضطراب ریاضی، افزایش حافظه فعال و عملکرد ریاضی دانش‌آموزان دارای اختلال یادگیری ریاضی پایه پنجم شد. واژه‌های کلیدی: اختلال یادگیری ریاضی، اضطراب ریاضی، حافظه فعال، مداخله رایانه‌یار Manuscript profile

Open Access Article

104 - Selective infromation processing or memory bias in female junior
hasan tozandeh mahmoud karimi

Researches related to excitement disorders and phenomenology had many advance during recent years. One of these research areas is examining the process of information processing in mental disorders. This research is of causal-comparative type which is done with the aim More

Researches related to excitement disorders and phenomenology had many advance during recent years. One of these research areas is examining the process of information processing in mental disorders. This research is of causal-comparative type which is done with the aim of examination of selective processing of information and the role of informative attention in this process in social phobic subjects. For this aim two groups of 20 people with social phobia and normal people were selected systematically and substitutional randomly and compared. Subjects were tested by Stroop test, recognition test and three questionnaires of social phobia disorder, Back depression and Spilbergers trait-state anxiety. One factor and two factor variance analysis tests with repeated measurements and Shefe pursuit test were used for data analysis. Results indicate that those who are social phobic spend more time processing symbols than control group. More processing of phobic signs is one of the other results of this research. There was a significant difference between cognition scores of two groups which confirms informativeness of processing process. There were no significant differences in examining the effects of different levels. But social phobic subjects who had higher level of depression spend more time processing the symbols. Also it became clear that age and educational variables had no effect on bias process. As related to the results achieved we can say that symbols content has been influential in color determination time. So interferential effect cannot be attributed to factors such as length of words, their difficulty or others factors. Also factors other than anxiety has been influential in slowness of patient performance. Presence of patterns proportional to threatening signs in memory and cognitive avoidance caused bias and informative processing. Manuscript profile

Open Access Article

105 - The role of achievement goals, working memory and cognitive learning styles (field dependent, independent of context) in anticipation of the first secondary grade seven math achievement of students in Mashhad
hadi taghi zadeh noshiravan khezri moghadam hamdolalah manzari tavakoli zahra Zinedine Meymand

This study examined the role of achievement goals, working memory and cognitive styles in predicting academic achievement in math. Among all students in grade seven high schools in the two cities of Mashhad, 264 people sampling multi-stage cluster were selected and ques More

This study examined the role of achievement goals, working memory and cognitive styles in predicting academic achievement in math. Among all students in grade seven high schools in the two cities of Mashhad, 264 people sampling multi-stage cluster were selected and questionnaires cognitive styles dependent on context and unrelated to the fields, inventory goal orientation Midgley et al (1998 ) and full questionnaire responded memory. To analyze the data, Pearson correlation and regression analysis were used. The results showed that cognitive styles, achievement goals and working memory there is a significant positive correlation with math achievement and predicted mathematics achievement is the highest share in working memory. Cognitive styles of students who are independent, have reported the amount of memory span more active. Students with independent stylistic mastery goals are more or average score. Students with field dependent cognitive style are more avoidant score goals. Working memory is a significant relationship mastery goals. - The relationship between working memory span and approach the target score in order to direct significant relationship exists between working memory span and score the aim of avoiding significant negative relationship exists Dard.ntayj research shows that mathematical achievement of the goals of progress , stylistic and working memory predictable. But regression analysis revealed that the share of working memory span is a goal of developing cognitive styles. Manuscript profile

Open Access Article

106 - Working memory and IQ are bilingual children are better than monolinguals
زینب Zahmatkesh داوود Hoseini nasab ابوطالب Saadati-shamir

The purpose of the current study is to investigate the relationshipbetween working memory (WM) and intelligence quotient in femalemonolingual( ML)and bilingual(BL) students. Information processingscale (Ipt) and Raven’s progressive matrice test (Rpmt) were used as More

The purpose of the current study is to investigate the relationshipbetween working memory (WM) and intelligence quotient in femalemonolingual( ML)and bilingual(BL) students. Information processingscale (Ipt) and Raven’s progressive matrice test (Rpmt) were used as atest for the assessment of WM and intelligence quotient, respectively.Then, these tests were administered to 366 (183 ML and 183 BL)Female high school student at grade three in Persian. Also, mean scoreof all final exams in the present academic year were used as a scale forassessment of academic achievement. Pearson’s correlationcoefficient and t-test, were then performed to determine which grouphad better performance in three variables. Based on the results,although there was a significant relationship between workingmemory and academic performance in both groups, this relationship inintelligence quotient between ML and BL students was not significant.High linguistic experiences in structural, semantic an phonologydomain lets BL students to outperform ML in wm task and academicachievement but this is not the case for intelligence. Fundamentalreasons which accounted for the differences and non-differencebetween two groups are explained in detail. Manuscript profile

Open Access Article

107 - Formation of collective memory cents in the first Pahlavi period (Iranshahr and Ayandeh publications)
HOSAIN MANSOORI MOTLAGH mehdi najafzade

Emphasizing the understanding of national historiography and using the theoretical model of Halbovax, this study has studied why and how to strengthen and highlight the collective memory of Iranians of the first Pahlavi era by the publications of that time - emphasizing More

Emphasizing the understanding of national historiography and using the theoretical model of Halbovax, this study has studied why and how to strengthen and highlight the collective memory of Iranians of the first Pahlavi era by the publications of that time - emphasizing Ayandeh and Iranshahr. Unlike traditional historiography, where there is no need to strengthen and highlight collective memory, national identity-based historiography prioritizes the strengthening and highlighting of collective memory, and populism is one of its main characteristics. Prominence means reminiscing, manipulating the past, taking a similar look at discrete history, interpreting it for the identity system, linking it to current developments, and using it for nationalism. The research findings show that these publications, with a kind of popular national historiography, like to highlight the centers of the past, strengthen common traditions of being Iranian for all, and critique traditional historiography in order to create a new identity. They were for the age of the nation-state. The research method is historical and descriptive-analytical, based on archival documents. Manuscript profile

Open Access Article

108 - Modelling and Predicting Earnings Quality Using Decision Tree and Support Vector Machine
Loghman Hatami Shirkouhi Soghra Barari Nokashti Maryam Ooshaksarae

10.22094/jdem.2023.708161

Earnings and its quality are one of the most important decision-making com-ponents for users. Therefore, earnings quality prediction is very important for investors and other stakeholders. To this aim, decision tree and support vec-tor machine (SVM) were used to predict More

Earnings and its quality are one of the most important decision-making com-ponents for users. Therefore, earnings quality prediction is very important for investors and other stakeholders. To this aim, decision tree and support vec-tor machine (SVM) were used to predict earnings quality. The statistical population of the study included companies listed in Tehran Stock Exchange from 2011 to 2021 for 10 years. After screening, 113 companies and 1130 observations were selected as statistical samples. In order to identify and predict earnings quality, indicators related to corporate governance (board independence, audit committee independence, organizational ownership), dividend policy, debt financing, and conservatism were considered as inde-pendent variables and discretionary accruals quality representing profit quali-ty index was considered as a dependent variable. Data analysis was done according to CRISP-DM data mining standards and implementation of four decision tree algorithms including CHAID, C5.0, C&R, QUEST, and SVM. As the results showed, board independence had the greatest effect on earn-ings profit quality. Considering the accuracy value for the created SVM, which is equal to 98.5%, it indicates the high capability of this method to predict earnings quality. Manuscript profile

Open Access Article

109 - The effect of Firm Investment on Future volatility of Stock Returns by Considering the Moderating Effect of Accounting Conservatism
Mehdi Haghighat shahrestani Mohsen Dastgir Afsaneh Soroushyar

Risk management is one of the most important tasks of managers. On the one hand, risk-taking leads to increased competitive advantage, and on the other hand, according to the modern portfolio theory, increased risk leads to potential negative fluctuations in return on i More

Risk management is one of the most important tasks of managers. On the one hand, risk-taking leads to increased competitive advantage, and on the other hand, according to the modern portfolio theory, increased risk leads to potential negative fluctuations in return on investment. Once the level of a firm's investments is commensurate with the appropriate level of risk, it can create value for the company. Conditional and unconditional conservatism can each reduce or increase risk because of their characteristics. Therefore, the purpose of the present study is to investigate the impact of firm investment on future stock return volatility considering the moderating effect of conditional and unconditional conservatism. In this regard, the financial information of 129 companies by Using the systematic removal method for the period 2009-2017 was used as combined data. Multivariate regression was used to analyze the data. The findings of the study suggest that conditional conservatism has a negative impact on the firm's future investment. Also, unconditional conservatism has a positive impact on the company's future investment. Other findings suggest that conditional conservatism has a negative impact on the relationship between firm investment and stock return volatility. Finally, unconditional conservatism has a positive effect on the relationship between firm investment and future stock return volatility. Manuscript profile

Open Access Article

110 - Comparing the effect of aggressive and educational games on working memory and processing speed of primary school children
ahad ahanghar anzabi shirin zeinali soheila anvari

The aim of the present study is comparing the effect the effect aggressive and educational games on working memory and processing speed of primary school children in Tabriz. It was a post hoc study. The statistical universe included all students (82500 pupils that study More

The aim of the present study is comparing the effect the effect aggressive and educational games on working memory and processing speed of primary school children in Tabriz. It was a post hoc study. The statistical universe included all students (82500 pupils that study in 2 section of Tabriz. The sample included 150 students that selected with available sampling method (50 students in educational group, 50 students in aggression group and 50 students in no experience of game). The include criteria was playing aggressive game and educational game during one recent year and seven hour or more in one week. The include criteria for third group was playing no game or playing an hour or less during a week. The students completed subscales of working memory test (digit span, Letter – Number sequencing) and processing speed (Symbol Search and coding) in WISC-4. The data were analyzed with SPSS software using ANOVA. The results showed that there was significant differences between educational group, aggression group and no experience of game in working memory and this difference was positive for educational group. The results showed that there was significant differences between educational group, aggression group and no experience of game in processing speed and this difference was positive for educational group (p < 0.001). The result confirmed that different kind of video game has different effect on cognitive process. Manuscript profile

Open Access Article

111 - Designing and Evaluating Psychometric Properties of Persian Version of Hassani’s Emotional Active Memory Software Test in Fifth Grade Female Students
ilnaz sajadian mozhgan hassani mohamadali nadi

Abstract The present study aimed at designing and evaluating the psychometric properties of Hassani’s Emotional Active Memory Software Test on a sample of 80 fifth grade female students in public schools of Tehran during the academic year 2016-2017. They were sel More

Abstract The present study aimed at designing and evaluating the psychometric properties of Hassani’s Emotional Active Memory Software Test on a sample of 80 fifth grade female students in public schools of Tehran during the academic year 2016-2017. They were selected via two multistage cluster sampling and purposive methods. The test consists of 8 blocks, each consists of 12 exercises. 3 blocks is performed for each subject selected randomly. The stimuli have a number of emoji with emotional loads and marks. To investigate the psychometric properties, test-retest reliability coefficient with 20 days interval was employed. The correlation coefficients ranged from 0.68 to 0.75. In addition, validity of the test was assessed using content validity and criterion validity techniques by comparing "matched groups". The first group consisted of 20 normal students, and the second group included 20 students with active memory deficits and low cognitive emotion regulation. The second group’s subjects were identified by two the Wechsler Memory Scale (WMS) and Garnefski’s Cognitive Emotion Regulation Questionnaire (CERQ). The results of comparing mean scores of the two groups in different parts of the test showed a significant difference between the performance of them (p = 0.001). Therefore, Hassani’s Active Memory Software Test has good reliability and validity and can be used to measure emotional memory in psychological studies in the mentioned age range. Manuscript profile

Open Access Article

112 - Comparison of working memory and cognitive flexibility of female bilingual Arabic-Persian and monolingual students
Niloufar Gholamipour Noshirvan Khezri Moghadam Masoud Fazilatpour

   The study aimed to evaluate and compare working memory and cognitive flexibility of monolingual and bilingual Arabic-Persian students. The method of the present study was descriptive. The study population consisted of 473 female monolingual and bilingual 10 More

   The study aimed to evaluate and compare working memory and cognitive flexibility of monolingual and bilingual Arabic-Persian students. The method of the present study was descriptive. The study population consisted of 473 female monolingual and bilingual 10- to 12-year-old female students in Kangan city in the 1396-97 academic year, which among them, 100 students, 50 of whom were Persian-speaking and the other 50 bilingual (Arabic-Persian-speaking), were selected by random sampling. A computer version of the Wisconsin test was used to measure cognitive flexibility (Grant and Berg, 1948) and the Wechsler IV Digit Span subscale (Wechsler, 2003) was used to measure working memory. Data were analyzed using descriptive statistics and Independent T-Test. The results showed a significant difference between monolingual and bilingual students in working memory and cognitive flexibility. The performance of bilinguals in both variables is better than monolingual children. Manuscript profile

Open Access Article

113 - The relationship between working memory, anxiety and students academic performance
Mohammad Mojtabazadeh Hasan Asadzadeh Yousef Karimi Ali Delavar

   In the present research, the relationship between working memory capacity, level of anxiety and academic achievement were examined.  The overall objective of the present study is practical and in terms of method is correlational descriptive.  By t More

   In the present research, the relationship between working memory capacity, level of anxiety and academic achievement were examined.  The overall objective of the present study is practical and in terms of method is correlational descriptive.  By the use of a multistage cluster sampling from high schools of Zanjan Educational Organization, a number of 304 third grade students from secondary schools were selected. The research tool consisted of the following: (a) Daneman and Carpenter Working Memory Test (1980), and (b) the Zung's Self-Rating Anxiety Scale  (1970). In addition, the students’ average score was used as an indicator of academic achievement. The collected data, through a significant test of Pearson correlation coefficient and multiple regressions were analyzed. The results showed that there is a significant relationship between capacity of working memory, anxiety and academic achievement. The other finding showed there was a significant relationship between academic achievement, level of processing and level of reservation, and between the level of anxiety, level of processing and Level of reservation. Manuscript profile

Open Access Article

114 - The Effectiveness of Games based on Neurocognitive Executive Actions on the Skill of Understanding Time and Working Memory of Children with Reading Disorders
Atousa Masoudi Fatemeh Noora Ashrafi Tahmineh Hoseyni Hamideh Majidinia

  The present study was conducted with the aim of determining the effectiveness of games based on cognitive executive actions on time perception skills and working memory of children with reading disorders. This research was conducted with a semi-experimental metho More

  The present study was conducted with the aim of determining the effectiveness of games based on cognitive executive actions on time perception skills and working memory of children with reading disorders. This research was conducted with a semi-experimental method and with a pre-test and post-test design with a control group. The statistical population of the present study included all children with reading disorders in learning disorder centers in Tehran in the academic year of 1401. The sampling method in this research was available and with this method, 30 children with reading disorders who had a higher cut-off in the reading disorder test were selected and divided into two equal groups (15 people) and control (15 people) were randomly assigned. The research tools included the reading disorder diagnosis screening test (Shafiei et al., 2017), the computerized time reproduction test, and the Cornoldian working memory test (CWMT). The findings were analyzed using covariance analysis and the results showed the games based on neurological executive actions improved the time perception skills and working memory of the experimental group. Manuscript profile

Open Access Article

115 - The impact of multimedia teaching assistant dictated on visual memory improvement and self-education of students with disabilities learn spelling in second grade of school of welfare Shabestar city
Nasim Faraji Parviz Karimi Sani

The aim of this study was to dictate sweetheart multimedia production and its effectiveness in improving auditory and visual memory problems and learning disabilities were spelled students' academic self-efficacy. The research design was quasi-experimental and two group More

The aim of this study was to dictate sweetheart multimedia production and its effectiveness in improving auditory and visual memory problems and learning disabilities were spelled students' academic self-efficacy. The research design was quasi-experimental and two group pre-test and post-test. The population consisted of students with disabilities in learning second grade elementary school was well Shabestar`s in the academic year 94-95. The sample consisted of 16 subjects who were randomly of these, 8 patients in the experimental group and 8 patients in the control group. 15 sessions with multimedia dictate the experimental group and the control group with conventional methods were trained assistant. The students at the center of the test to detect learning disabilities visual memory, auditory memory test and spelling test was used. Spelling test data collection, to determine the normal distribution of data Kolmogorov-Smirnov test and analysis of covariance was used to analyze the data. Results showed that students who dictated multimedia companion, that the students were trained in the conventional trained significantly greater improvement in visual memory problems as well as their academic self-efficacy. So dictated multimedia companion improve auditory (P<0/01) and visual memory (P<0/01) problems and learning disabilities students' academic self-efficacy (P<0/01) spell is effective. It is suggested multimedia spelling dictation assistant in the education of students with disabilities in learning, and for other types of learning disabilities, educational multimedia production. Manuscript profile

Open Access Article

116 - The effect of memory reinforcement strategies training on visual memory and spelling of pupils in second and fifth grades primary school with learning disorder
Majid Pakdaman Kobra Ghorbanpour

                study aimed at effect strategies enhancing memory on visual enhance memory and improving spell for elementary school students have been done learning difficulties. Method in semi- More

                study aimed at effect strategies enhancing memory on visual enhance memory and improving spell for elementary school students have been done learning difficulties. Method in semi-experimental study 60 students (30 girls and 30 boys) of the second and fifth grade educational level with learning difficulties in lessons of spelling, the sampling method were selected and matched in terms of demographic characteristics. First test of visual memory Kim karad and spell the sample group as was conducted pre-test. The students were for 15 sessions 45 minutes enhance memory training strategies and Kim karad visual memory test again at the end and were evaluated post test spelling. validity spelling test by experts confirm and the correlation coefficient of two unique forms of spelling was obtained based on a pilot implementation of the second 0/98 (0/0001> p) and for fifth grade 0/99 (0/0001> p) and the correlation coefficient for test Kim karad in the pre-test and retest method post test 0/86 (0/0001> p). The data at the dependent t method and analysis of covariance were analyzed. The results showed that both grades teaching has improve to strategies enhance memory significant effect on visual memory students spelling. The results of the analysis of covariance showed that grade and sex does not modify the effect of teaching strategies. Results indicate that the teaching strategies enhance memory can improve visual memory and primary school students their spelling. Manuscript profile

Open Access Article

117 - The effect of Training of elaboration strategies to semantic memory recall
Hoseien Zare Farhad Ghashgaie Bahram Malaki

                Objective: The object of this experiment was study the effect of instruction of elaboration to increasing of recall in semantic memory of learners in the two types of homework phy More

                Objective: The object of this experiment was study the effect of instruction of elaboration to increasing of recall in semantic memory of learners in the two types of homework physics and social studies with regard to different levels of academic achievement. Method: The experimental method and the test plan developed with the control group were used. 180 first year high school girl students as subjects in four experimental groups and control groups randomly selected and were replaced. To Experimental groups, methods of knowledge elaboration and semantic elaboration were taught, and then all groups in a 2-hour session were given a memory task. Immediately then subjects exposed to recall test commonly. The effectiveness of elaboration strategies training separately for subjects high, medium and low levels of academic achievement were examined. Results: The instruction of elaboration both the field of physics and social studies on semantic memory significantly was affected. In both fields, experimental groups 1 and 2 with the control group were significantly different.in social studies, between type of elaboration variables and levels of academic achievement were dual interaction. Discussion: The instruction of elaboration types to learners in different levels of academic achievement significantly increased semantic memory recall in their impact is, however, this effect is not same in the various types of content and learning materials also depends on the characteristics of subjects. Manuscript profile

Open Access Article

118 - Social Anxiety and the Role of Boys and Girls Working Memory Function
Hassan Ashayeri Fatemeh Jafari Shiva Dolatabadi

This study aims to examine gender differences in the level of social anxiety and social anxiety role in the performance of working memory was evaluated. To accomplish this goal of 8 high school students in public high schools in Tehran were selected first. Screening 600 More

This study aims to examine gender differences in the level of social anxiety and social anxiety role in the performance of working memory was evaluated. To accomplish this goal of 8 high school students in public high schools in Tehran were selected first. Screening 600 individuals who were selected in a manner cluster ultimately impaired and normal people were identified. Of those, two groups of 15 subjects were randomly selected. Tools Laybvytz questionnaire of social anxiety, working memory subtests Stanford intelligence test Bynh- Tehran. Results showed that significant differences in overall social anxiety and cognitive factors (fear) and behavioral (avoidance) among the sexes does not exist. It is also a significant difference in the performance of working memory and its components among groups and individuals with social anxiety is normal. In general, based on the findings of this study, stress can interfere with memory function was activated. Finally, stress can be a factor in determining the variables affecting a significant proportion of the variance in cognitive function, particularly memory and attention examined. Manuscript profile

Open Access Article

119 - The Social role of Board of Directors on Accounting Conservatism of Companies Listed in Tehran Stock Exchange
Mohammad Amin Hakimi Heydar Mohammadzadeh Salteh

Conservatism has emerged as one of the practical principles in the development of accounting standards. In recognizing profits and losses, accountants desire more validity for good news (profits) than for bad news (losses). Accordingly, conservatism is the product of as More

Conservatism has emerged as one of the practical principles in the development of accounting standards. In recognizing profits and losses, accountants desire more validity for good news (profits) than for bad news (losses). Accordingly, conservatism is the product of asymmetry in the income statement verification. In this research, a comprehensive investigation is conducted on the impact of financial leverage and the composition of the board of directors (the board) on accounting conservatism in firms listed on the Tehran Stock Exchange (TSE). Board combination was examined using board independence criteria, board size, and CEO duality. Moreover, to measure conservatism and the effects of independent variables on it, Basu’s model (Default-Adjusted-Basu) modified by Khan and Watts (2007) was used. In this research, the impacts of variables which were expected to have an influence on the relationship between independent and dependent variables, namely firm size, financial leverage, and the price/book ratio, were controlled. A number of 72 firms listed on the TSE constituted the population of the study and were studied based on their financial statements for the period 2006-2010. To test the hypotheses, correlation test and multivariate regression analysis were used. In general, the results are indicative of a significant relationship between board independence and accounting conservatism but there is no significant relationship between CEO duality and board size with conservatism. Manuscript profile

Open Access Article

120 - The idea of neoconservatism in the United States and its impact on the George W. Bush administration after 9/11
Masoud Teymouri mohammad rahim eyvazi sousan Safaverdi aliakbar aminiAmini

The neoconservatives have designed a wide range of new programs in American foreign policy, as well as major developments in US domestic politics that have revolutionized the country's political image at home and abroad. During the presidency of George W. Bush, the Unit More

The neoconservatives have designed a wide range of new programs in American foreign policy, as well as major developments in US domestic politics that have revolutionized the country's political image at home and abroad. During the presidency of George W. Bush, the United States believed that widespread intervention in the world's political, social, and economic affairs required military might and violence. After 9/11, the United States was able to mobilize public opinion and pursue an aggressive approach by magnifying the threat of terrorism. So the main question of the research is how to assess the impact of neoconservative thinking in the United States on the administration of George W. Bush after 9/11? In answer to the main question, the hypothesis is that the influence of neoconservative thought in the United States after 9/11 led to social Darwinism, nationalism, elitism, militarism, belligerence, imperialism, Globalization and human rights abuses were part of the policies of the George W. Bush administration, and its foreign policy has exacerbated anarchy in the international system. In this regard, the implementation of the scenario of September 11, 2001, provided a good opportunity to implement the plans, programs and policies of the George W. Bush administration in line with the hegemony and the new world order that the United States seeks. In this research, the theoretical framework of realism and aggressive realism and critical methodology have been used. Manuscript profile

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121 - a
Jamil Hassanpour فخرالدین سلطانی

a

a Manuscript profile

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122 - تاثیر ارزشیابی پویای گروهی تجمعی و همزمانی بر حافظه شنیداری زبان آموزان در فعالیت های شنیداری
نادر صفایی اصل سعیده اهنگری مهناز سعیدی

10.30495/jal.2021.686588

ارزشیابی پویای گروهی که توسط پوهنر(2009) معرفی شد، از طریق دو روش تجمعی و همزمانی وساطت آموزشی را اجرا می کند. این تحقیق تاثیر این دو روش را بر روی حافظه شنیداری زبان آموزان همگن و نا همگن ایرانی در فعالیت های شنیداری مورد بررسی قرار داد. به همین منظور، 80 زبان آموز مون More

ارزشیابی پویای گروهی که توسط پوهنر(2009) معرفی شد، از طریق دو روش تجمعی و همزمانی وساطت آموزشی را اجرا می کند. این تحقیق تاثیر این دو روش را بر روی حافظه شنیداری زبان آموزان همگن و نا همگن ایرانی در فعالیت های شنیداری مورد بررسی قرار داد. به همین منظور، 80 زبان آموز مونث در سطح متوسط زبان آموزی بعنوان شرکت کنندگان تحقیق انتخاب شدند. این شرکت کنندگان در دو گروه 40 نفره همگن و ناهمگن قرار داده شدند. سپس این گروهها هرکدام به دو گروه آزمایش بیست نفره تقسیم شدند. شرکت کنندگان همگن و نا همگن از طریق دو روش تجمعی و همزمانی ارزشیابی پویای گروهی مورد ارزیابی قرار گرفتند. برای یافتن تاثیرتعاملی و اصلی دو روش تجمعی و همزمانی ارزشیابی پویای گروهی و همگنی و ناهمگنی زبان آموزان نمرات پس آزمون شرکت کنندگان با استفاده از آنوای دو طرفه تجزیه و تحلیل شد. نتایج نشان داد که روشهای ارزشیابی پویای گروهی از یک طرف و همگنی و ناهمگنی زبان آموزان از طرف دیگر هم تاثیر اصلی و هم تاثیر تعاملی بر حافظه شنیداری زبان آموزان داشتند. برای یافتن تاثیر مستقل هر دو روش از آنوای یک طرفه هم استفاده شد. آنوای یک طرف نشان داد که روش تجمعی ارزشیابی پویای گروهی تاثیر بیشتری از روش همزمانی بر روی حافظه شنیداری زبان آموزان ناهمگن دارد. آنوای یک طرفه نشان داد که هر دو روش تاثیر متفاوتی بر روی زبان آموزان همگن نداشتند. Manuscript profile

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123 - بررسی تاثیر هیجان پذیری و گشودگی به تجربه براستراتژی های یادگیری لغت دانشجویان زبان انگلیسی در ایران
شبنم رنجبران اسکویی ابوالفضل رمضانی

این تحقیق رابطه بین استراتژی های یادگیری لغت و متغیرهای یادگیری فراگیران ایرانی رشته زبان انگلیسی را، با توجه خاص به تیپ شخصیتی آنان ، به منظور یافتن کاربردهای آموزشی آن،  جهت تدریس زبان انگلیسی به عنوان زبان خارجی ، مورد بررسی قرار داد.هدف تحقیق حاضر، یافتن رابطه More

این تحقیق رابطه بین استراتژی های یادگیری لغت و متغیرهای یادگیری فراگیران ایرانی رشته زبان انگلیسی را، با توجه خاص به تیپ شخصیتی آنان ، به منظور یافتن کاربردهای آموزشی آن،  جهت تدریس زبان انگلیسی به عنوان زبان خارجی ، مورد بررسی قرار داد.هدف تحقیق حاضر، یافتن رابطه بین استراتژی های یادگیری لغت و دو تیپ شخصیتی هیجان پذیری و گشودگی به تجربه میان دانشجویان ایرانی رشته زبان انگلیسی بود. به منظور بررسی این موضوع ، نمونه آماری از جمعیت دانشجویان زبان انگلیسی برداشته شد . نمونه انتخابی برای تحلیل ، شامل 120 نفر از دانشجویان رشته زبان انگلیسی دانشگاه آزاد اسلامی تبریز  در گرایشهای مختلف بود . داده ها با استفاده از دو پرسشنامه جمع آوری گردید: پرسشنامه استراتژی های یادگیری لغت  اشمیت و پرسشنامه ارزیابی شخصیت هگزاکو که در تحقیق حاضر فقط دو بعد شخصیتی این پرسشنامه مورد بررسی قرار گرفت. به منظور اندازه گیری رابطه بین متغیرهای یادگیری و استراتژی های یادگیری لغت ، ضریب همبستگی پیرسون مورد استفاده قرار گرفت. یافته ها ، تفاوت هایی را در استفاده از استراتژی ها نشان می دهد که نشانگر اینست که استراتژی های انتخاب شده به تیپ شخصیتی مرتبط است. این تحقیق نشان می دهد که رابطه مثبت بین هیجان پذیری و استراتژی های شناختی و فراشناختی وجود دارد ، همچنین بین گشودگی به تجربه و استراتژی های حافظه و همچنین استراتژی های اجتماعی رابطه مثبت وجود دارد.  Manuscript profile

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124 - Effects of aerobic exercise with simultaneous cerebrolysin drug administration on spatial memory in adult male rat model of Parkinson's disease
Seyed Zanyar Athari Alireza Nourazar Daryoush Mohajeri

10.30495/jvcp.2022.1954843.1363

Memory impairment is a complication of Parkinson's disease (PD). Cerebrolysin has neurotrophic effects and stimulates neuronal growth. Exercise also increases brain growth factors and improves spatial memory. This study aimed to evaluate the effect of aerobic exercise a More

Memory impairment is a complication of Parkinson's disease (PD). Cerebrolysin has neurotrophic effects and stimulates neuronal growth. Exercise also increases brain growth factors and improves spatial memory. This study aimed to evaluate the effect of aerobic exercise and concomitant use of cerebrolysin on spatial memory in male rats model of PD. 36 male Wistar rats weighing 250±20 were randomly divided into 6 equal groups: surgical sham, PD (6-hydroxydopamine unilateral single injection), positive control (levodopa, 12 mg/kg-po, 21 days), cerebrolysin (538 mg/kg-ip, 21days), treadmill exercise (daily for 30 minutes, 60% VO2 max, 21 days) and cerebrolysin with exercise. The cerberolysin plus exercise group was treated similarly. Finally, a spatial memory test with Morris water maze was performed in the studied groups, and after euthanasia, brain tissue was sampled to study the pathological changes in hippocampus. Data were analyzed by ANOVA test and Tukey post-hoc at the level of p<0.05 by Graphpad software. PD induction reduced spatial memory indices. Cerebrolysine increased spatial memory factors (p<0.05). Aerobic exercise improved spatial memory parameters such as cerebrolysin (p<0.05). Statistically, exercise with cerebrolysine had the best effect on improving spatial memory indices. The pathological results were consistent with the results of spatial memory. This study states that aerobic exercise and cerebrolysin treatment simultaneously improved spatial memory and pathological changes in the hippocampus in PD rats. Manuscript profile

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125 - Effects of High-Intensity Interval Training and Acetyl-L-Carnitine on Spatial Memory in Male Rat Model of Parkinson's Disease
yousef ghaffari farzad zehsaz M.A Nourazar Hassan Purrazi Daryoush Mohajeri

10.30495/jvcp.2023.1982185.1401

Parkinson's disease is a neurodegenerative disorder characterized by the loss of dopaminergic neurons in the Substantia Nigra region of the brain, resulting in memory impairment. Regular exercise has been shown to modulate oxidative stress, reduce brain damage, enhance More

Parkinson's disease is a neurodegenerative disorder characterized by the loss of dopaminergic neurons in the Substantia Nigra region of the brain, resulting in memory impairment. Regular exercise has been shown to modulate oxidative stress, reduce brain damage, enhance hippocampal neurogenesis, and improve spatial memory. Acetyl-L-carnitine, known for its protective and antioxidant properties, can enhance brain function. This study aimed to investigate the combined effects of High-Intensity Interval Training (HIIT) and acetyl-L-carnitine supplementation on substantia nigra tissue in a rat model of Parkinson's disease induced by 6-hydroxydopamine. A total of 36 male rats, weighing 270±20 g, were randomly divided into six equal groups: control healthy, surgical sham, Parkinsonian (unilateral single injection of 6-hydroxydopamine in the substantia nigra at 12.5 µg/ml), HIIT (8 weeks, 5 sessions per week), acetyl-L-carnitine (100 mg/kg daily for 8 weeks by gavage), and concurrent acetyl-L-carnitine + HIIT (similar regimen as groups 4 and 5). Spatial memory was evaluated using the Morris water maze test, and after euthanasia, brain tissue was collected to assess pathological changes in the hippocampus. Data were analyzed using ANOVA and Tukey post-hoc tests with a significance level of p<0.05, employing SPSS 23 software.Parkinson's disease induction resulted in reduced spatial memory indices. HIIT and acetyl-L-carnitine supplementation significantly improved spatial memory factors (p<0.05). Statistically, the combined HIIT and acetyl-L-carnitine treatment demonstrated the most substantial improvement in spatial memory indices. This study suggests that concurrent HIIT and acetyl-L-carnitine treatment can enhance spatial memory and ameliorate pathological changes in the hippocampus of Parkinson's disease rats. Manuscript profile

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126 - Effectiveness of Working Memory Training on Improving Reading Skills in Dyslexic Primary School Students
Farideh Hamidi Marzieh Fayazbakhsh

In this study, the effectiveness of working memory training on improving reading skills in dyslexic primary school students was investigated. The research design was experimental with pretest-posttest control group .Based on Wechsler test, from among 195 students with d More

In this study, the effectiveness of working memory training on improving reading skills in dyslexic primary school students was investigated. The research design was experimental with pretest-posttest control group .Based on Wechsler test, from among 195 students with dyslexic reading, 60 students were randomly assigned to an experimental and a control group, each with 30 students. In order to examine the reading performance of the participants, the reading and dyslexia test (NOMA) was used. Working memory training was performed for 26 sessions in the experimental group. To analyze the data, the researcher conducted an independent t-test and Mann-Whitney U analysis. The results showed that working memory training based on active memory improved dyslexic students` reading skill. Also, this method increased the skills of dyslexic students in each of the sub-tests Manuscript profile

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127 - The Effectiveness of Cognitive Rehabilitation Education on Improving Visual and Autistic Memory in Children with Learning Disabilities with Hyperactivity Disorder and Hyperactivity Disorders
Zeynab Khanjani Khadijeh salehi Aghdam Elahe Afi

Researches in the field of children with learning disabilities show that these children often have disturbances in perception, language, phonological processing, motor disorders and memory. Memory problems of many of children with learning disabilities associated with v More

Researches in the field of children with learning disabilities show that these children often have disturbances in perception, language, phonological processing, motor disorders and memory. Memory problems of many of children with learning disabilities associated with various auditory and visual processes and memory disorders in these children may be deficient in other cognitive domains. On the one hand, the researches in the field of cognitive rehabilitation show the improvement of executive functions such as attention and memory through this method. Considering the findings and aimed to compare the effectiveness of cognitive rehabilitation in children with learning disabilities (with and without ADHD) in auditory and visual memory improvement, 26 cases of children with learning disabilities (10 with ADHD and 15 without ADHD) was selected and assessed with CSI-4 and rehabilitated through N-back software (21 half-hour sessions) and data were analyzed using multivariate analysis of covariance and t-test. Results showed that cognitive rehabilitation for groups have been effective and differences in effectiveness for auditory memory in the two groups was significant and effective for auditory memory in LD children with ADHD was significant compared to the group without ADHD. The difference for visual memory was not significant. Manuscript profile

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128 - Examining the Effectiveness of the Cognitive-Emotional-Social Working Memory Training Intervention of on Cognitive Emotion Regulation of 5th Grade Female Elementary School Students in Tehran
mozhgan Hassani Mohammad Ali Nadi Ilnaz Sajjadian

10.30495/jinev.2019.670501

The study aimed to investigate the effectiveness of the cognitive-emotional-social working memory training intervention on improving Cognitive Emotion Regulation in female students with poor performance in working memory. The research employed a pretest-posttest and fol More

The study aimed to investigate the effectiveness of the cognitive-emotional-social working memory training intervention on improving Cognitive Emotion Regulation in female students with poor performance in working memory. The research employed a pretest-posttest and follow-up semi-experimental research design with the control group. The statistical population consisted of all 5th grade female students of Tehran during the academic year 2016-2017. Those students with working memory impairment were selected via multi-stage cluster random sampling using the Wechsler Software Working Memory Scale (Khodadadi, Mashhadi and Amani, 2009). Then, from among them, 40 students were randomly selected and divided into two 20-participant experimental and control groups. The cognitive-emotional-social working memory training was performed in 20 sessions for the experimental group. Before and after the intervention and two months later (follow up), participants answered to the Cognitive Emotion Regulation Questionnaire (Garnefski & et al, 2002). The research data were analyzed using ANCOVA. According to the results of the study, the cognitive-emotional-social working memory training significantly improved the Cognitive Emotion Regulation(P = 0.001). Manuscript profile

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129 - The effect of computer based cognitive empowerment on active memory performance, attention, language ability, visual-spatial abilities and eloquence and fluency in elderly people
Rana Atri Ebrahimpour Jalil Babapour Kheyradin Mohsen Ahmadi

This study aimed at considering the effect of computer-based cognitive empowerment on active memory performance, attention, language ability, visual-spatial abilities and eloquence and fluency in elderly people. This research method was experimental in which cognitive p More

This study aimed at considering the effect of computer-based cognitive empowerment on active memory performance, attention, language ability, visual-spatial abilities and eloquence and fluency in elderly people. This research method was experimental in which cognitive performance (active memory, attention, time of visual / auditory reaction) were taken into account before and after presenting computer-based cognitive empowerment on experimental group for 20 thirty-minute sessions within 8 weeks. Statistical population included elderly people of Khuban sanatorıum of Tabriz with the age range of 60-65. Regarding the experimental the sample included 30 people (15 people for experimental group and 15 people for control group) that were chosen out of the elderly people by available sampling method and were randomly assigned in two groups of experimental and control, and subjects were matched in both groups. The used instruments were computer-based cognitive assignment of brain and cognition sciences center and Aden Brook, revised version test. Data were analyzed by descriptive statistics such as mean, standard deviation, frequency and descriptive chart and the hypotheses were tested by Covariance Analysis Method. The findings indicated that computer-based cognitive empowerment was effective on cognitive functions (active memory, attention, spatial/ visual).   Manuscript profile

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130 - The Role of Metacognition, Metamemory and Meta-emotion in Predicting Students' Self-directed Learning
Mahsa Alamolhoda Ali Zeinali

10.30495/jinev.2021.683363

The aim of this research was determine the role of metacognition, metamemory and meta-emotion in predicting students' self-directed learning. The research method was cross-sectional from type of correlation. The research population was all high school students of Urmia More

The aim of this research was determine the role of metacognition, metamemory and meta-emotion in predicting students' self-directed learning. The research method was cross-sectional from type of correlation. The research population was all high school students of Urmia city in the 2019-2020 academic years. The research sample was 400 students who were selected by multi-stage cluster sampling method. The research tools were the O'Neill & Abedi metacognition inventory (1996), Troyer & Rich metamemory questionnaire (2002), Mitmansgruber & et al meta-emotion questionnaire (2009) and Fisher & et al self-directed learning scale (2001). Data were analyzed by Pearson correlation coefficient and multiple regression with enter model methods in SPSS-19 software. The findings showed that metacognition, metamemory and positive meta-emotion had a positive and significant relationship with self-directed learning and negative meta-emotion had a negative and significant relationship with self-directed learning. Also, the variables of metacognition, metamemory and meta-emotion significantly could predicted 40.8 percent of variance of students' self-directed learning and in this predicting the role of metamemory was higher than other variables (p < 0.01). According to the results of the present study, to improve students' self-directed learning, can be designed programs to increase metacognition, metamemory and positive meta-emotion and decrease negative meta-emotion and implement them through workshops. Manuscript profile

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131 - The Effect of Teaching Math through UCMAS Method on Mental Development of Children Aged 5 to 12 in Tabriz
Farah Pak Oskouei Jahangir Yari

The present study sought to investigate the effect of teaching math through UCMAS method on mental development of children aged 5 to 12 in Tabriz. The design of the study was pretest posttest with control group. The research population included all primary students at t More

The present study sought to investigate the effect of teaching math through UCMAS method on mental development of children aged 5 to 12 in Tabriz. The design of the study was pretest posttest with control group. The research population included all primary students at the age of 5 to 12 in Tabriz in the academic year 2013-2014 from which , 60 students (30 in the experimental group and 30 in the control group) were selected through cluster sampling. Then, both groups took the pre-test. The experimental group was taught math through UCMASA method. To collect the data, Gobaribonab et al's mathematical problem solving test, Wechsler's numerical Memory Scale, and Abedi's logical mathematical intelligence scale were used. The reliability of the problem solving, numerical memory, and logical-mathematical tests were 0.92, 0.88, and 0.67 respectively. The validity of the test was at a desired level. The analysis of covariance was used for analyzing the data. The results showed that teaching through UCMAS improves problem solving numerical memory, and logical -mathematical intelligence in children. Therefore, teaching math through UCMAS can enhance mathematical skills and abilities in children Manuscript profile

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132 - Predicting Reading Performance Based on Short Term Storage and Central Executive of Working Memory in 8-11 Years Old Children
Parisa Mosavati Azar Ali Reza Kiamanesh Hasan Ahadi

The aim of this study was to predict 8-11 years old childeren’sreading performance based on the short term storage (phonological loop and visuospatial sketchpad) and central executive of working memory. The study was correlational and the statistical population co More

The aim of this study was to predict 8-11 years old childeren’sreading performance based on the short term storage (phonological loop and visuospatial sketchpad) and central executive of working memory. The study was correlational and the statistical population consisted of 43304 students in primary schools of Tabriz in second and fifth grades from among whom, via multistage random sampling, 352 individuals were selected. The measuring tools were forward digit span task, Kim Carrad test, counting span  task and a researcher-made reading comprehension test. The data were analyzed using stepwise multivariate regression analysis. Among the components of working memory, phonological loop in the second grade (p=0/000) and central executive in the fifth grade (p=0/000) could predict reading comprehension more than other components. Based on the results, it can be said that working memory, as a primary means of facilitating learning, can help improve reading performance Manuscript profile

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133 - Investigation of the Effectiveness of Cognitive Rehabilitation on Working Memory Capacity of Third Grade Students with Special Learning Disabilities (Reading) with a Gender Mediating Role
Raziyeh Norouzbakhsh Haji Kandi touraj hashemi Akbar Rezaei

10.30495/jinev.2021.683370

This study was carried out by the purpose of determining the effectiveness of cognitive rehabilitation on working memory capacity of third grade students with special learning disabilities (reading) with gender moderation role. The present study is of quasi-experimental More

This study was carried out by the purpose of determining the effectiveness of cognitive rehabilitation on working memory capacity of third grade students with special learning disabilities (reading) with gender moderation role. The present study is of quasi-experimental type in which pre-test, post-test design with a control group was used. To determine the research sample, the facade test, which is used as a tool to diagnose reading problems and dyslexia of primary school students was performed among the third grade students of Tabriz and the students who got a score higher than the average of the questionnaire were recognized as having a special learning disability (reading) and then among these students, 60 people (four groups of 15 people) were selected by simple random sampling method and randomly divided into two experimental groups (two groups of 15 people, one group was girls and the other group were boys and received cognitive rehabilitation training) and two control. Cognitive rehabilitation training was provided to the experimental group by Smart Sound training software (8-level computer program for cognitive rehabilitation in reading disorder) and working memory was measured using Kretschner (1985) test. Data was analyzed using multivariate factor analysis of covariance. Findings of the research showed that cognitive rehabilitation increases the working memory capacity of students with special learning disabilities (reading) and gender factor has moderating role. Thus, cognitive rehabilitation increases the working memory capacity of students with special learning disabilities (reading) among girls more than boys. Manuscript profile

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134 - Examining the Relationship between Working Memory and Intelligence with Female Students` Academic Achievement in Monolingual and Bilingual High School of Tehran
Zeinab Zahmatkesh Seyyed Davoud Hosseini-nasab Abutaleb Saadati Shamir

The present study sought to investigate the relationship and difference between working memory and intelligence and their role in predicting the academic achievement of female students in monolingual and bilingual high schools of Tehran. A sample of 366 female high stud More

The present study sought to investigate the relationship and difference between working memory and intelligence and their role in predicting the academic achievement of female students in monolingual and bilingual high schools of Tehran. A sample of 366 female high students were selected through multistaged sampling. To measure the students̕ working memory and intelligence, the researchers used information processing index (IPI) and Raven̕s progressive matrix respectively. The students̕ GPAs were used as the indicator of their academic achievement. In this study, using Pearson correlation coefficient and independent samples T-test, the relationship and difference between working memory and intelligence of bilingual and monolingual students were found, and the regression analysis were run in order to predict the role of working memory and intelligence in the students' academic achievement. The obtained results revealed that there was a significant relationship among the scores of working memory, intelligence, and academic achievement. However, although the scores of the bilingual students in intelligence test were higher than those of monolingual students, there was no significant difference between these two groups. Moreover, working memory and academic achievement were significantly higher among bilingual students as compared to monolinguals. Although bilingual students, due to having plenty of linguistic recourses and experiences in phonological in phonological and semantic structures, have a better performance in their working memory and academic achievement assignments as compared to their monolingual counterpart's, they cannot achieve better scores in intelligence tests due to the pivotal role of language as compared to other more effective variables in intelligence scores Manuscript profile

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135 - The Effectiveness Training of Emotional Working Memory on Reducing Behavioral Problems and Behavioral Inhibition in Students
Maryam Ghahraman Ramin Habibi-Kaleybar Abolfazl Farid

10.30495/jinev.2020.673987

The aim of this study was to evaluate the effectiveness of emotional memory training on reducing behavioral problems and behavioral inhibition of female high school students. This study was a quasi-experimental study with a pretest-posttest design with a control group. More

The aim of this study was to evaluate the effectiveness of emotional memory training on reducing behavioral problems and behavioral inhibition of female high school students. This study was a quasi-experimental study with a pretest-posttest design with a control group. The statistical population of the study included all first year high school students in the 5th district of Tabriz in the academic year 2017-2018. From this community, a sample of 30 people with behavioral problems was selected based on targeted sampling and randomly assigned to two experimental (15) and control (15) groups. To collect the data, the Ruther Form of parents and teachers' behavioral problems questionnaire Go/NoGo and emotional work memory software were used. Data analysis was performed using covariance statistical analysis. The results showed that teaching emotional working memory has a significant effect on behavioral problems and behavioral inhibition of students (P<0.05). In fact, teaching emotional working memory reduces behavioral problems and improves behavioral inhibition in students. Therefore, according to the results of the present study, emotional memory training plays an important role in behavioral problems and behavioral inhibition in students Manuscript profile

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136 - The Interactive Effect of Capital Productivity and Accounting Conservatism on Cost of Capital in Tehran and Istanbul Stock Exchange Markets
Ebrahim Navidi Abbaspour Mehmet Suphi Orhan

Capital productivity concerns the measurement of managerial capacity to make optimal use of capital as one of the company's most important and restricted resources and accounting conservatism is one of the qualitative characteristics of accounting information. More cons More

Capital productivity concerns the measurement of managerial capacity to make optimal use of capital as one of the company's most important and restricted resources and accounting conservatism is one of the qualitative characteristics of accounting information. More conservative companies are expected to have lower cost of capital and the increase in capital productivity is assumed to intensify this relationship. The present study explored the interactive effect of capital productivity and accounting conservatism on cost of capital in Tehran and Istanbul stock exchange markets. Accounting conservatism was measured as the chronological asymmetry between the profit and relative market value of stock to book value while capital productivity was operationalized in terms of the ratio of operating profit to the difference between total equity and debt in cash and short-term investment. The research sample comprised 118 companies listed in Tehran and 194 companies listed in Istanbul stock exchange markets over a period of 10 years from 2006 to 2015. The findings revealed that accounting conservatism, as the ratio of market to book value, was negatively correlated with cost of capital both in Tehran and Istanbul stock exchange markets; capital productivity was found to have a synergistic effect on this relationship. Additionally, accounting conservatism, as chronological asymmetry, was found to be negatively correlated with cost of capital in Istanbul stock exchange market. Manuscript profile

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137 - The impact of the company's management system on the degree of conservatism in financial reporting by emphasis on the ability of managers
Saeed Anwar Khatibi Muhaddech Hashemi

The research investigates the impact of the company's management system on the degree of conservatism in financial reporting by emphasizing the ability of managers. This research is practical in terms of purpose, and causal (post-event) from correlation methodology poin More

The research investigates the impact of the company's management system on the degree of conservatism in financial reporting by emphasizing the ability of managers. This research is practical in terms of purpose, and causal (post-event) from correlation methodology point of view. The statistical population of the research consists of the companies listed in the Tehran Stock Exchange. 127 companies were selected as the research sample in the 7-year period of 2014-2020 using systematic removal sampling method. The data were collected by documentary method, and the relevant data for measuring variables were collected from the CODAL website and the financial statements of the companies, and the initial calculations were made in Excel, then STATA software was used to test the research hypotheses. The results showed that the company management system has an inverse effect on the degree of conservatism in financial reporting. Also, the ability of managers has an inverse effect on conservatism in financial reporting. The ability of managers has an inverse impact on the relationship between the company's management system and the level of conservatism in financial reporting. Manuscript profile

Open Access Article

138 - A review of the effects of exercise on improving memory, learning and reducing the risk factors for Alzheimer's disease
Omidreza Salehi Mahboobeh Yousefian Masoud Kiani Zahra Mosalanejad

10.30495/varzesh.2021.1946016.1028

AbestractIntroduction: Alzheimer's disease is the most common age-related disease. ) is. Neurotrophic factors are widely expressed in the brain, but are significantly reduced in the brains of Alzheimer's patients. Therefore, the aim of this study was to evaluate exercis More

AbestractIntroduction: Alzheimer's disease is the most common age-related disease. ) is. Neurotrophic factors are widely expressed in the brain, but are significantly reduced in the brains of Alzheimer's patients. Therefore, the aim of this study was to evaluate exercise in the function of neurotrophins, psychological disorders and reduction of risk factors for Alzheimer's disease.Methods: For this purpose, in all databases, especially Web of Science, Pubmed, Google scholar, SID.IR, Mageiran, with the keywords Exercise training, Memory, Alzhimer risk factors, etc., a search was performed without year limit. The articles were then categorized based on exercise activity on memory and learning as well as risk factors for Alzheimer's disease.Results: Among the studies, studies on the effect of exercise on risk factors, neurotrophins, memory and learning were reviewed. Their results showed that exercise depending on the type and intensity with the improvement of neurotrophins, increasing the total antioxidant capacity leads to improved cognitive function in Alzheimer's disease.Conclusion: It seems that long-term and regular exercise has a beneficial effect on neurotrophin mechanisms, improving antioxidant capacity, memory and learning in Alzheimer's disease; However, these effects depend on the intensity and length of the training period, and the mechanism of exercise on oxidative stress in brain tissue is not yet well understood. Manuscript profile

Open Access Article

139 - Investigate the effect of 8 week of Pilates correction exercises on cardiorespiratory fitness and working memory capacity of girle students kyphotic aged 12 to 15 years in Kangavar city
Afsaneh Golshanimahd Kobra Javadifar

10.30495/varzesh.2022.1960983.1036

Introduction: pilates improves spinal condition at an important level of flexibility and strength. the aim of present study was to Investigate the effect of 8 week of Pilates correction exercises on cardiorespiratory fitness and working memory capacity of girle students More

Introduction: pilates improves spinal condition at an important level of flexibility and strength. the aim of present study was to Investigate the effect of 8 week of Pilates correction exercises on cardiorespiratory fitness and working memory capacity of girle students kyphotic aged 12 to 15 years in Kangavar city in 1400.Metodology: The present study was a quasi-experimental study with a pretest-posttest design. Twenty-five girle students aged 12 to 15 years with kyphosis were purposefully selected. After eliminating the sick and the final drop, the number of samples reached 15. Students' kyphosis angle was measured with a flexible ruler, cardiorespiratory fitness was measured by a shuttle& run test, and working memory capacity was measured by a computer test. K-S test was used to investigate the normal distribution of data and paired t-test was used to evaluate the changes in research variables at the significance level of α = 0.05 using Spss software, version 16.Results: Based on the results of this study, the means of the three variables; There is a significant difference (p≤0.05) in pretest and posttest memory for working memory capacity (p = 0.000), cardiorespiratory readiness (p = 0.000) and kyphosis angle (p = 0.000). It can be argued that Pilates largely avoids high impact, high power output, and heavy muscular and skeletal loading and this improves physiological and cognitive functions. Manuscript profile

Open Access Article

140 - The Effect of Swimming Training at Different Temperatures with Cinnamon Consumption on Avoidance Memory and Aerobic Power in Streptozotocin- Induced Diabetic Rats
Omidreza Salehi Dariush Sheikholeslami -Vatani Zahra Negarandeh Jalal Yarahmadi

10.30495/varzesh.2020.678499

Abstract Introduction: Diabetes is a metabolic disease that causes cognitive disorders in addition to physical injuries. The role of physical activity and medical plants in improving memory and physical function has been reported, but the interactive effect of training More

Abstract Introduction: Diabetes is a metabolic disease that causes cognitive disorders in addition to physical injuries. The role of physical activity and medical plants in improving memory and physical function has been reported, but the interactive effect of training at different temperatures with Cinnamon consumption has not been known yet. Therefore, the present study aimed to investigate the effect of swimming (S) training in water at 5 ° C (S5C) and 35 ° C (S35C) with cinnamon (Cin) consumption on avoidance memory, spatial memory and aerobic power of diabetic rats. Material and methods: In this experimental study, 48 diabetic rats (55 mg/kg streptozotocin) were divided into 1) diabetic control (CD), 2) S5C, 3) S5C+Cin, 4) S35C, 5) S35C+Cin and 6) Cin groups. Eight rats were placed in the healthy control (HC) group to investigate the effects of diabetes induction on the research variables. Swimming trainings were performed at 2±5 ° C and 36±2 ° C for eight weeks, 3 days per week and 2-4 minutes in each session. The aqueous extract of cinnamon was 200 mg/kg/day dissolved in drinking water. 48 hours after the last training session, the research variables were measured. Findings: S5C and S35C significantly caused the increase in step through latency (STL), percentage of alteration (PA) and aerobic power as well as decreased time spent in dark compartment (TDC) and repeat dark entrances (RDE) (P≤0.05). Cin caused a significant increase in PA and aerobic power as well as significant decrease in TDC (P≥0.05). Also, S5C+Cin and S35C+Cin significantly increased STL and PA and decreased TDC in diabetic rats (P≥0.05). Conclusion: It seems that swimming training at different temperatures and consuming cinnamon have beneficial effects on the memory and learning of diabetic rats, but since Cin moderated the effects of training, further studies at the molecular- cellular level are recommended. Keywords: Training, Cinnamon, Memory, Aerobic Power, Diabetes   Extended abstract Introduction Diabetes mellitus is characterized by abnormal metabolism, decreased insulin secretion, increased insulin resistance, or both (1). This disease is associated with decreased levels of neurotrophins, increased inflammatory factors in the central nervous system following increased oxidative stress (3, 4). Decreased neuroplasticity and neurotrophins are associated with cognitive impairment, decreased balance, decreased aerobic power, and decreased quality of life (5). But exercises improve neurotrophins and memory, increase neuroplasticity and reduce anxiety as well as depression (8). Cinnamon (Cin) also improves memory and learning in Alzheimer's patients with its antioxidant, anti-inflammatory, amyloid-beta-reducing effects and improved cerebral circulation (13). In addition, cold pressure has beneficial effects on reducing white adipose tissue and increasing brown adipose tissue (11); however, studies on the effect of training at different temperatures along with Cin on cognitive function are limited. Therefore, the present study aimed to investigate the effect of eight weeks of swimming training at different temperatures along with Cin on the avoidance memory, spatial memory and aerobic power of streptozotocin- induced diabetic rats.   Materials and methods In this experimental study, 48 diabetic rats (55 mg/kg streptozotocin peritoneal injected manufactured by Sigma USA) based on fasting blood glucose divided into1) diabetic control (CD), 2) swimming training in temperatures of 5 ° C (S5C), 3) S5C+Cin, 4) swimming training in temperature 36 ° C (S35C), 5) S35C+Cin, and 6) Cin groups. Also, eight rats were placed in the healthy control (HC) group to investigate the effects of diabetes induction on the research variables. Swimming trainings were performed at 2±5 ° C and 36±2 ° C. Swimming training protocol was five sessions in each week. Each session lasted 2 minutes for the first week. So 30 seconds were added to the training until the training reaches 4 minutes. By the end of the eighth week, the rats trained for 4 minutes at 5 ° C (16, 17). Also, 200 mg/kg of cinnamon (aqueous extract) was added daily to the drinking water of rats (18). The aqueous extract of cinnamon was 200 mg/kg/day dissolved in drinking water.   Avoidance memory This test was performed 48 hours after the last training session for two days in two consecutive stages. Habituation session, memory acquisition education and memory recovery test were done in three stages based on the study of Zavvari et al. In the memory recovery phase, the rat was placed in a light chamber, and after 20 seconds, the door was opened. The latency which the animal entered the dark chamber (STL), the time spent in the dark chamber (TDC) and the number of repeat dark entrances (RDE) was recorded for each rat during the test period. The test duration was five minutes (19).   Spatial memory This test was performed for 8 minutes using a Y maze in which repeated behaviors were considered as successful and serial entries into all arms in 3 overlapping sets. Thus, the percentage of alteration (PA) was calculated as the maximum alteration (total number of entered arms) multiplied by 100 (19).   Aerobic power To measure the aerobic power, rats warmed up on treadmill for 5 minutes at a speed of 6 m/min with zero-degree incline; then the speed increased 3 m/min every 3 minutes until the rats became exhausted and were no longer able to continue. The criterion for reaching VO2max was the inability of rats to continue the training protocol and three consecutive collisions (three times in a period of 1 minute) with the end of the treadmill (20).   Statistical analysis The normal distribution of findings was investigated using Shapiro- Wilk test and statistical analysis was performed using independent sample t- test, two-way ANOVA with Bonferroni’s post- hoc test in SPSS software version 22 (P≤0.05).   Findings The results of independent sample t- test showed that STL (P=0.001), PA (P=0.001) and VO2max (P=0.001) in HC group were significantly higher than CD group; there was no significant difference in TDC between HC and CD groups (P≥0.05) but RDE in CD group was significantly higher than HC group (P≤0.05). The results of two- way ANOVA test showed that Cin had no significant effect on STL (P=0.85), but S (P=0.001), and interaction of S and Cin significantly increased STL (P=0.04). The results of Bonferroni’s post- hoc test showed that S6C (P=0.001) and S35C (P=0.001) significantly increased STL and there was no significant difference between S6C and S35C (P=0.99). Cin (P=0.01) and S (P=0.001) significantly decreased TDC; moreover, interaction of S and Cin decreased TDC (P=0.03); also, S6C (P=0.02) and S35C (P=0.001) significantly increased TDC and no significant difference was seen between S6C and S35C (P=0.26). Furthermore, Cin (P=0.11) and interaction of S and Cin (P=0.07) had no significant effect on RDE, though, S alone significantly decreased RDE (P=0.002), S6C (P=0.03) and (P=0.002) significantly increased RDE. Also significant difference was not shown between S6C and S35C (P=0.63). In addition, Cin (P=0.001) and S (P=0.001) significantly increased PA, and interaction of S and Cin decreased PA (P=0.001); S6C (P=0.001) and S35C (P=0.001) significantly increased PA and PA levels in S35C group were significantly higher than those of S6C group (P=0.001). Finally, Cin (P=0.02) and S (P=0.001) significantly increased VO2max, but interaction of S and Cin on increase of VO2max was not significant (P=0.67); S6C (P=0.001) and S35C (P=0.001) significantly increased VO2max and no significant difference was seen between S6C and S35C (P=0.99).   Discussion The results showed that S5C and S35C improved avoidance memory, spatial memory and aerobic power in diabetic rats. Diabetes increases amyloid levels in neurons of the nervous system by increasing oxidative stress, inflammatory factors, and mitochondrial defects, and also decreases memory and learning by decreasing neuroplasticity (21). However, physical activity and post-exercise cold pressure by cAMP/PKA/NRF1,2 mechanism and increased PGC-1α increases the expression of uncoupling protein 4 (UCP4) and improves neurotrophins (23). Increased lipid metabolism, increased mitochondrial biogenesis and thermogenesis following exercise in hot and cold weather increase aerobic power (22). Cin also increased PA and VO2max and decreased TDC in diabetic rats. Cin can improve lipid metabolism by antioxidant effects, increase cerebral blood flow, phosphorylation of transcription proteins from metabolic genes, and decrease amyloid levels and has an important role in improving neurotrophins, memory and learning (25). Also, Cin through cAMP/PKA/NRF1,2 pathway and through an increase in mitochondrial biogenesis can improve lipid, glucose and insulin metabolism which ultimately leads to improved aerobic power (26). The results showed that the interaction of S5C+Cin and S35C+Cin increased STL and PA and decreased TDC in diabetic rats. There are limited studies on the simultaneous effect of training and consumption of cinnamon on memory and learning, but training in hot and cold weather from cAMP/PKA/NRF1,2, PGC-1α and UCP4 can improve memory (23) and by improving lipids metabolism, mitochondrial biogenesis and thermogenesis can increase aerobic power (22). Cin also promotes memory and learning through its antioxidant mechanism, increases cerebral blood flow, decreases amyloid beta levels, and improves neurotrophins (25) and the interaction between training and Cin increases aerobic power (26). Not being able to measure the neurotrophins in the nervous system and mitochondrial biogenesis factors are the limitations of this study, so conducting such studies in the future is recommended to researchers.   Conclusion The interaction of S5C + Cin and S35C + Cin seems to have beneficial effects on the memory and learning of diabetic rats, however, since cinnamon modulated the effects of training, further studies at the molecular- cellular level are recommended.   Ethical Considerations Compliance with ethical guidelines The present study was conducted based on the animal ethical guidelines.   Funding No funding.   Authors' contributions Design and conceptualization: Omidreza Salehi, Daryosh Sheikholeslami Vatani; Methodology and data analysis: Omidreza Salehi, Zahra Negarandeh, Jalal Yarahmadi; Supervision and final writing: Daryosh Sheikholeslami Vatani.   Conflicts of interest The authors declared no conflict of interest. Manuscript profile

Open Access Article

141 - The Persistence of Inflation in Iran: A Fractionally Integrated Approach
hosein amiri aliasghar salem marjaneh beshkhor

The aim of this paper is to analyzing the persistency of inflation in Iran by using a general approach, with the goal of providing a plausible and acceptable explanation. For this, the inflation rate of Iran in period 1937-2016 and on the base of fractionally integrated More

The aim of this paper is to analyzing the persistency of inflation in Iran by using a general approach, with the goal of providing a plausible and acceptable explanation. For this, the inflation rate of Iran in period 1937-2016 and on the base of fractionally integrated (FI) approach was modeled and in the later phase inflation memory parameter has been estimated by using classic methods (the Geweke and Porter-Hudak semi parametric method  nonlinear least squares, exact maximum likelihood, and a minimum distance estimator) and Bayesian methods. The results of the estimation in both methods show that the inflation rate in Iran is stable. Stability of inflation rates has important implications for policy-making, especially monetary policy, so that due to the impact of economic shocks on inflation, its effects will be last for a long time. Therefore, it is necessary to policy makers identify the major sources of distorting inflation, including dependence on oil resources, no attention to the role and function of the reserve fund, the government budget deficit, central bank dependence and the existence of structural problems and consider appropriate approaches in this field.   Manuscript profile

Open Access Article

142 - Effects of Physical and Mental trainings on Short-Term Memory and Information Processing Speed in Elderly Men with Mild Cognitive Impairment
Arsalan Damirchi reza rezaeeshirazi Saeed Ghorbani

Introduction: The purpose of the research was to study of the effectiveness of physical and mental trainings on short-term memory and processing speed in elderly men with MCI.Methodology: 34 participants randomly allocated into three groups were included physical traini More

Introduction: The purpose of the research was to study of the effectiveness of physical and mental trainings on short-term memory and processing speed in elderly men with MCI.Methodology: 34 participants randomly allocated into three groups were included physical training (PT; n=11), mental training (MT; n=11) and control group (CG; n=12). The trainings were performed for 8 weeks and three sessions per week. The PT group began running on treadmill from 20 minutes in the 1st to 4rd weeks and was afterward increased to 30 minutes in the 5rd to 8rd weeks. The intensity of the trainings was adjusted based on the Borg rating of perceived exertion scale in the range of 13 to 15.The MT also practiced Smart thinker on the Android operating system on tablets/cellphones and included easy, medium and hard levels. Research variables were measured before and after training, and also 3 months. Statistical analysis was performed using the repeated measure ANOVA followed by bonferroni post-hoc with significance set at P<.05. Results: Finding of bonferroni post-hoc test revealed significantly increase between PT compared with CG (p=.010) and MT compared with CG (p=.001) in post-test of short-term memory variable. Also. it revealed significantly increase between MT compared with PT (p=.030) and CG (p=.001) in post-test of processing speed.Conclusion: Results of the study recommended that 8 weeks of mental and physical trainings have effects on cognitive performance such as short-term memory and processing speed in elderly men with MCI. But, mental training is a more appropriate approach. Manuscript profile

Open Access Article

143 - The Effect of 24-Hour Sleep Deprivation on Reaction time, Working Memory, and Attention in College Students
Iman Ghanbari moslem sharify

Abstract:Sleep is one of the basic human needs that is regulated by homeostatic and circadian processes. The aim of this research is the effect of 24 hours of sleep deprivation on reaction time, working memory and attention in college students. The statistical populatio More

Abstract:Sleep is one of the basic human needs that is regulated by homeostatic and circadian processes. The aim of this research is the effect of 24 hours of sleep deprivation on reaction time, working memory and attention in college students. The statistical population of the research is all male students of Islamic Azad University, Babol branch. 180 male students who were between 19 and 25 years old volunteered (available sampling) to cooperate with the present research; Among them, 64 people were selected as a statistical sample after initial screenings. The subjects were randomly divided into two control (n=32) and experimental (n=32) groups. The experimental group experienced 24 hours of sleep deprivation. Then from both groups simple and selective reaction time tests, working memory (N-back=1,2) and attention. In order to analyze the data, analysis of covariance and one-way ANCOVA statistical method were used. The results showed that 24 hours of sleep deprivation had no effect on simple and selective retrieval time, working memory (1-back) and selective attention, but there was a significant decrease on working memory (2-back) and divided and sustained attention. Therefore, it can be said that sleep deprivation has a negative effect on some components related to sports performance and causes a decline in sports performance. Manuscript profile

Open Access Article

144 - Presenting a qualitative model of conditional accounting conservatism and financial flexibility with the aim of reducing company lawsuits in the era of Covid-19 with a critical evaluation method based on multiple data-based theory.
الهام میری mohammad reza abdoli maryam shahri Farhad Dehdar

AbstractThe Legal claims of companies have increased during the Covid-19 era and have caused disruptions in the accounting system of companies. The most important reason for conducting this research is to provide a qualitative model of conditional accounting conservatis More

AbstractThe Legal claims of companies have increased during the Covid-19 era and have caused disruptions in the accounting system of companies. The most important reason for conducting this research is to provide a qualitative model of conditional accounting conservatism and financial flexibility with the aim of reducing the legal claims of the company during the outbreak of Corona. The research method was carried out using qualitative mixed methodology (critical evaluation method based on Multi Grounded Theory) in MAXQDA software. Financial flexibility has participated in the corona pandemic with the aim of reducing lawsuits in order to be able to identify its components, effective factors and consequences. The studied population of this research can be experts and specialists working in companies admitted to the stock exchange and expert professors in the fields of accounting, auditing, economics, financial engineering and financial management. The results of the research show that the components of "accounting conditional conservatism with the functional status approach"; "accounting conditional conservatism with the ideal significance approach"; "company legal claims with the approach "Performance status"; "Company lawsuits with the ideal importance approach"; "Financial resilience with the functional status approach" and "Financial resilience with the ideal importance approach" have an important place in the qualitative model of conditional accounting conservatism and financial flexibility with the aim of reducing lawsuits. Company law in the era of covid-19 with critical evaluation method based on Multi Grounded Theory. Manuscript profile

Open Access Article

145 - Studying the Moderating Role of Firm Size on the Relationship Between Cost Stickiness and Conservatism Levels (Comparative Study of Basu Models, Non-Operating Accruals and Market Value)
zekvan imani Mohammad Hossein Ranjbar Faeq Ahmadi Hamidreza Vakilifard

Recent studies have revealed that if both conservatism and cost stickiness exist, not considering cost stickiness in estimating conservatism leads to their overestimation. The present study aims to examine the relationship between cost stickiness and conservatism levels More

Recent studies have revealed that if both conservatism and cost stickiness exist, not considering cost stickiness in estimating conservatism leads to their overestimation. The present study aims to examine the relationship between cost stickiness and conservatism levels according to the size of the company. This purpose is achieved using the combined data technique and three models of non-operating accruals, Basu model and market value model with a sample consisting of 113 companies listed on the Tehran Stock Exchange (TSE) over the period 2011 to 2020. The research results indicate that stickiness of costs is related to conservatism in all three models. However,the evidence shows that cost stickiness in the market value model and basu's adjusted model has a negative relationship with conservatism and causes it to decrease. to be The results also showed that by entering the variable size into the research model, in all three models, the stickiness of costs increases, which reduces the conservatism of companies. Manuscript profile

Open Access Article

146 - Design and Simulation of 4 Transistors and 2 Memristors Memory with the Least Power and Power-Delay Product
Keramat Karami Sayed Mohammad Ali Zanjani Mehdi Dolatshahi

Memristor, as a fundamental element of SRAM and DRAM memories, can effectively reduce startup time and power consumption of the circuits. Non-volatility, high density of the final circuit, and reduction of power delay product (PDP) are some of the significant facts of m More

Memristor, as a fundamental element of SRAM and DRAM memories, can effectively reduce startup time and power consumption of the circuits. Non-volatility, high density of the final circuit, and reduction of power delay product (PDP) are some of the significant facts of memristor circuits, which has led to the suggestion of a memory cell including and four transistors and two memristors (4T2M) in this paper. In order to simulate the proposed memory cell, the length of memristors has been selected 10 nm, and their on/off state resistors have been selected 250 Ω and 10 KΩ respectively. In addition, the proposed memory cell MOS transistors are simulated by the 32 nm CMOS PTM model. Simulation in the HSPICE software with 1V supply voltage and comparison with two conventional six-transistor (6T) and two transistors-two memory (2T2M) cells show that the use of memristors has made the proposed memory cell and 2T2M cell non-volatile. Moreover, the power consumption of the proposed circuit has decreased by 99.8% and 57.2%, compared to the previous two circuits respectively, and the power average delay product has also improved by 99.4% and 26.7%, respectively; however, the writing delay of this cell and 2T2M cell increased by 400% and 218% compared to 6T cell, respectively. Manuscript profile

Open Access Article

147 - Design of 4 Transistors and 1 Memristor Hybrid Nonvolatile Memory Cell with Low Power, High Speed, and High Density
Arash Alijani Behzad Ebrahimi Massoud Dousti

Memristor is the fourth fundamental element after resistor, capacitor, and inductor. Memristor can become an essential element of SRAM and DRAM caches because of its zero power consumption in data storage and non-volatile state. It can effectively improve the efficiency More

Memristor is the fourth fundamental element after resistor, capacitor, and inductor. Memristor can become an essential element of SRAM and DRAM caches because of its zero power consumption in data storage and non-volatile state. It can effectively improve the efficiency, speed, and power consumption of circuits. In this paper, we propose a 4T1M memory cell reducing the cell area by maintaining the maximum properties of 6T1M. To simulate the proposed memory cell, the length of the memristors is 10 nm, and the resistance of their on and off states is selected as 1 kΩ and 200 kΩ, respectively. Also, the cell MOS transistors are simulated by the 32 nm HP CMOS PTM model. Simulations in H-Spice software, at 0.9 V power supply, have been conducted to compare the proposed cell characteristics with two conventional six-transistor (6T) and six-transistor one-memristor (6T1M) cells. The results show that using a memristor in a memory cell causes zero power consumption during data storage for a long time and reduces the occupied area by 36.7% compared to the 6T1M cell. The speed of writing “1” data on the proposed cell is only 30 ps, which shows a 3-fold improvement compared to the 6T1M cell, but no significant change is observed when writing “0” data. The static power of the proposed cell is 133 times less than that of a six-transistor cell, and its dynamic power is about the same as the 6T1M cell, but it consumes 60 times less energy than a six-transistor cell. Manuscript profile

Open Access Article

148 - Electrical Load Parameter Identification using Multi-Variant Structure Based on Deep Learning
Omid Izadi Ghaforkhi Mazda Moattari Ahmad Forouzantabar

Electrical load modeling has been considered an essential task in power system studies. With the recent development of power systems, load modeling is becoming more and more challenging. The previous methods on load modeling are suffered from: i) high sensitivity to noi More

Electrical load modeling has been considered an essential task in power system studies. With the recent development of power systems, load modeling is becoming more and more challenging. The previous methods on load modeling are suffered from: i) high sensitivity to noise; ii) neglecting the load correlation in a power system, iii) high computational burden, and iv) dependency on the local measurement devices. To address these problems, this paper develops a deep neural network-based structure that can identify a large number of parameters simultaneously with fast performance as well as high accuracy. The designed network can fully understand the temporal features using a gated recurrent neural network-based structure. Furthermore, to provide the ability to estimate a large number of load parameters, a technique to assign the learning weight has been developed. Consequently, to enhance the robustness of the designed network considering noisy conditions, a loss function has been developed in this paper. The numerical results on the IEEE 68-bus system demonstrate the effectiveness and superiority of the proposed network in comparison with several shallow-based and deep-based structures.  Manuscript profile

Open Access Article

149 - A Replacement Method Based on Shannon Entropy and Simple Additive Weighting Method in Named Data Networks
Mohammad Soltani Behrang Barekatain Faramarz Hendesi Zahra Beheshti

The named data network has been introduced as one of the next generation content-oriented network architectures in the future of the Internet. Recently, the challenge of content replacement has attracted the attention of researchers due to its special importance. Althou More

The named data network has been introduced as one of the next generation content-oriented network architectures in the future of the Internet. Recently, the challenge of content replacement has attracted the attention of researchers due to its special importance. Although the methods introduced so far have tried to improve this challenge, non-dynamic weighting and the use of only one criterion to select the output content have made the need for further improvement in the access delay inevitable. Regarding this matter, a novel strategy is presented based on the simple additive weighting (SAW) with the dynamic weighting of Shannon’s entropy for content replacement. In the proposed method, the important parameters such as the popularity of the content and the time of the last visit are included. According to the conditions of the content, it is possible to change the weights of the criteria dynamically using Shannon's entropy method. Content scoring is done using the SAW method and appropriate content is determined to replace the content. Among the innovations of the proposed method can be mentioned the consideration of influential criteria in named data networks, such as content popularity and the time of the last visit to replace the content, as well as the dynamic weight of the criteria, which reduces the delay and increases the hit rate. The results of the simulation in ndnSIM indicate the improvement access delay and hit rate compared to similar methods.  Manuscript profile

Open Access Article

150 - Improving the seismic performance of the butterfly slit damper using a nitinol shape memory alloy in the diagonal CBF brace
farzad vafadar Vahid Broujerdian ali ghamari

Reinforcement of structures is not cost-effective despite plastic deformation in the main members. Therefore, this defect can be solved by adding dampers. The function of the damper is in such a way that before the bracing member, it surrenders and prevents the creation More

Reinforcement of structures is not cost-effective despite plastic deformation in the main members. Therefore, this defect can be solved by adding dampers. The function of the damper is in such a way that before the bracing member, it surrenders and prevents the creation of a plastic joint in it. Although the existence of a damper improves the seismic behavior, it does not affect the reversibility of the structure, and their repair after an earthquake is sometimes accompanied by problems due to permanent changes in the entire structure. Shape memory alloys (SMA) as smart materials compensate for many shortcomings of current energy consuming systems. The effect of shape memory system, elastic behavior, inherent damping and high strength are the most important characteristics of these alloys. In this research, a new type of slit damper (under the title of butterfly slit damper) has been analyzed in four groups with different dimensional ratios h1/h and b1/b, with and without SMA, by adding bar-type SMA and placing it in such a way that in loads Compressive and tensile force created in the brace, there is always a tensile force in a number of SMAs. In the proposed combination, the diagonal element under the effect of tensile and compressive force causes cutting in the slit damper and tension in the SMA.The results showed that the use of SMA, in addition to increasing the hardness and resistance of the system, creates the ability to accept and eliminate the phenomenon of buckling of the brace under pressure Manuscript profile

Open Access Article

151 - Improving the Seismic Performance of the Butterfly Slit Damper Using a Nitinol Shape Memory Alloy in the Diagonal CBF Brace
farzad vafadar Vahid Broujerdian Ali Ghamiri

10.30495/civil.2024.709661

Reinforcement of structures is not cost-effective despite plastic deformation in the main members. Therefore, this defect can be solved by adding dampers. The function of the damper is in such a way that before the bracing member, it surrenders and prevents the creation More

Reinforcement of structures is not cost-effective despite plastic deformation in the main members. Therefore, this defect can be solved by adding dampers. The function of the damper is in such a way that before the bracing member, it surrenders and prevents the creation of a plastic joint in it. Although the existence of a damper improves the seismic behavior, it does not affect the reversibility of the structure, and their repair after an earthquake is sometimes accompanied by problems due to permanent changes in the entire structure. Shape memory alloys (SMA) as smart materials compensate for many shortcomings of current energy consuming systems. The effect of shape memory system, elastic behavior, inherent damping and high strength are the most important characteristics of these alloys. In this research, a new type of slit damper (under the title of butterfly slit damper) has been analyzed in four groups with different dimensional ratios h1/h and b1/b, with and without SMA, by adding bar-type SMA and placing it in such a way that in loads Compressive and tensile force created in the brace, there is always a tensile force in a number of SMAs. In the proposed combination, the diagonal element under the effect of tensile and compressive force causes cutting in the slit damper and tension in the SMA. The results showed that the use of SMA, in addition to increasing the hardness and resistance of the system, creates the ability to accept and eliminate the phenomenon of buckling of the brace under pressure. Manuscript profile

Open Access Article

152 - The Effect of SMA Damper on Energy Dissipation and Eduction of Vibration Amplitude of Multi-Story Steel Frames
Ali Seyedkazemi milad esmaeili saman eftekhar ardabili morteza hoseinali beygi

In recent years, the idea of using durable materials which are capable of absorbing energy and have high ductility are highlighted in structural engineering. One example of these materials is shape memory alloys which show predefined physical properties in different c More

In recent years, the idea of using durable materials which are capable of absorbing energy and have high ductility are highlighted in structural engineering. One example of these materials is shape memory alloys which show predefined physical properties in different conditions. These materials show little residual strain under loading and unloading cycles even when passing through the yield area. In fact, they create regenerative forces in structures. In this study, the effect of shape memory alloys on energy dissipation and reducing vibration amplitude of multi-story steel frame is investigated. For the present purpose, shape memory alloy rebars are used in the middle of the diagonal elements of braces. ABAQUS software is used in the present study. To validate models, first, two-story braced frame with shape memory alloy used in the laboratory studies of Han et al (2003) is modeled and analyzed in the software. The results obtained by the two laboratory and analytical methods are in acceptable agreement. To investigate the effect of height on the seismic performance of the buildings equipped with this type of dampers, 3- and 12-story buildings were considered and reciprocating nonlinear analysis and nonlinear dynamic time history analysis using Tabas accelerogram were performed. Results show that using this type of dampers cause quick energy dissipation and a significant reduction in the vibration amplitude and base shear so that the existence of shape memory alloy in 3-story building makes the ability of the structural system in dissipating energy and the initial stiffness of the system increase 2.5 and 2 times respectively. Moreover, with an increase in height, its effectiveness in controlling the seismic response of structure is reduced between 10-15 percent. Manuscript profile

Open Access Article

153 - Evaluating the seismic performance of steel-sma hybrid Bracing structures
mohammad hooshmand behzad rafezi jafar khalileAlafi

In this study the seismic performance of hybrid braces composed of steel and shaped- memory alloys (SMA). is investigated Six types of hybrid braces were used, constituted by SMA content of 0, 20, 40, 60, 80, and 100%. A nonlinear dynamic analysis was performed under El More

In this study the seismic performance of hybrid braces composed of steel and shaped- memory alloys (SMA). is investigated Six types of hybrid braces were used, constituted by SMA content of 0, 20, 40, 60, 80, and 100%. A nonlinear dynamic analysis was performed under El Centro earthquake records, with the maximum acceleration of 0.6g and 0.9g. Our results showed that the seismic performance, i.e., the amount of energy absorption and residual strain, of steel–SMA hybrid braces depends on the SMA content. The optimal value of SMA content was 20%, as, at this concentration, a hybrid brace can be designed with good seismic performance at a justifiable fabrication cost. Manuscript profile

Open Access Article

154 - The Effect of Educational Computer Games on the Metacognitive Skills of Students in Biology
Mahdi Vahedi Mohammad Javad Karami Esmaeil Zareii Zavaraki

The aim of this study was to investigate the effect of educational computer games on the metacognitive skills of the 10th grade students in Biology. Regarding this goal, research hypotheses about the effect of educational computer games on some metacognitive components More

The aim of this study was to investigate the effect of educational computer games on the metacognitive skills of the 10th grade students in Biology. Regarding this goal, research hypotheses about the effect of educational computer games on some metacognitive components including learning motivation, self-regulation learning and student's meta-memory were studied. The statistical population of the study was all male students of the 10th grade in the field of empirical sciences in school year 2016-17, in secondary schools in Qom, District 1. Students of one of the state-run high schools were selected as sample by available sampling method. The present study is applied in terms of its purpose and quasi-experimental in terms of its method. The pretest-posttest method was performed with two groups of control and experiment. For all three hypotheses in this study, covariance test with Kolmogorov-Smirnov test and Levene test were used for pretest and control group. The results showed that educational computer games, besides that had a positive effect on learning motivation and self-regulation learning as the meta-cognitive components of students, they also strengthen their meta-memory. Manuscript profile

Open Access Article

155 - The effect of online multi-user educational computer games on active memory and innovative performance of dyslexic students
Mahshid Tajrobrh Kar Niloofat Gholamipour

In terms of purpose, this research is applied and is classified as a semi-experimental and pre-test-post-test type of research with a control group. The statistical population included all dyslexic students in the fourth grade of Kerman city in the academic year 2021-20 More

In terms of purpose, this research is applied and is classified as a semi-experimental and pre-test-post-test type of research with a control group. The statistical population included all dyslexic students in the fourth grade of Kerman city in the academic year 2021-2022. 50 students were randomly selected and randomly divided into two groups of 25, experimental and control. The data measurement tool was the active memory capacity questionnaire and the innovation-based performance questionnaire, which were completed by the subjects before and after the intervention. After data collection, data analysis was done using spss25 software and analysis of covariance. The results showed that in the subscales of working memory, the average of the measurement variable (53.6000) in the post-test of the experimental group was reported as the highest average. Also, in the post-test of the experimental group, the highest mean for processing (52.6800), creativity and innovation (21.6400) and use of new opportunities (21.0800) were reported, respectively, which shows an increase in the mean of the post-test of the experimental group. To pre-test this group. In general, online multi-user educational computer games have a significant effect on active memory and innovative performance of dyslexic fourth grade elementary students (p≤0.05). Manuscript profile

Open Access Article

156 - تاثیر تقویت حافظه عصاره متانولی ساقه Parquetina nigrescens در موش
محمود بخاری آیشاتو شهو یحیی محمد سانی گاربا محمد ماگاجی

Background and Aim: Parquetina nigrescens is an important plant in the Southwestern part of Nigeria used as memory enhancer. This study aimed to investigate the memory enhancing effect of the methanol stem extract of P. nigrescens (MSEPN).  Experimental: Phytochemi More

Background and Aim: Parquetina nigrescens is an important plant in the Southwestern part of Nigeria used as memory enhancer. This study aimed to investigate the memory enhancing effect of the methanol stem extract of P. nigrescens (MSEPN).  Experimental: Phytochemical screening was carried out on the extract and the oral median lethal dose (LD50) determined using the OECD 425 limit test. The effects of MPN (250, 500 and 1000 mg/kg) on learning and memory was evaluated in elevated plus maze (EPM), Barnes maze (BM) and novel object recognition test (NORT). The locomotive activity was studied using the open field test (OFT). The antiamnesic effect of the extract was assessed in EPM.  Results: The phytochemical constituents in MSEPN were tannins, saponins, phenolics, carbohydrates and unsaturated sterols. The LD50 was ≥ 5000mg/kg. Piracetam and the extract significantly (p≤0.05) decreased transfer latencies (TL) on day 1 and 2 in EPM. In the BM, the escape latencies and escape errors were decreased significantly (p≤ 0.05, p≤ 0.01) at 250 and 1000 mg/kg, respectively. The time spent in target quadrant (TSQ) was significantly (p≤ 0.01) increased at 250 and 500 mg/kg of extract. Piracetam significantly decreased escape latency (p≤ 0.05), escape errors (p ≤ 0.01) and increased TSQ. Discrimination index in the NORT was significantly (p ≤ 0.01) increased. The extract did not significantly alter the number of square cross (NSC) and rearing (NR) but significantly (p ≤ 0.05) decreased TL increased by diazepam on day 1. Piracetam increased NSC and NR and significantly (p≤ 0.01, p≤ 0.05) decreased TL on day 1 and 2 in EPM.  Recommended applications/industries: The memory enhancing potential of MSEPN can be applied in the treatment of amnesia. Manuscript profile

Open Access Article

157 - Analysis of Conservatism “moderate Islamism” Reflected in the Policies of Erdogan (Based on the Theory of Constructivism)
ali alihosseini enayatollah yazdani zahra behzadi beirak olia

Abstract Turkey is a country which is having a contradictory identity and it is conservative too. The reason is that on the one hand Sufi Islam is dominating her and on the other hand she propagates Western values and tries to be close to the West. During the past deca More

Abstract Turkey is a country which is having a contradictory identity and it is conservative too. The reason is that on the one hand Sufi Islam is dominating her and on the other hand she propagates Western values and tries to be close to the West. During the past decade, Erdogan who is leading Justice and Development Party (AKP) has tried to keep satisfied the Western countries and Turkish Muslim people who constitute 98% of Turkish population. It seems that he is inclined both to West and Islam. This can be seen in his performance and decisions. For instance he abolishes the ban on Hijab in government offices and on the other hand he maintains alliances with West and Israel against Syria. It can be said that although these dual and conservative policies have not created serious problem for his government and even he has won the presidential elections, yet in the long run this paradox cannot last long because this contradictory identity and non-fulfillment of the majority of Turkey's population expectations will disappoint them and Erdogan cannot keep his hold on power for good. Manuscript profile

Open Access Article

158 - Analysis of the Role of Justice and Development’s Party Leaders in Turkey’s Strategic Actions in Internal Politics and Foreign policy
null null hossein arabian Alireza Aghahosseini

Abstract: With the coming into power of the Justice and Development Party in 2002, Turkey has pursued different and paradoxical policies in internal and external affairs. The present article wants to study these changes in policy orientation and their relations with Jus More

Abstract: With the coming into power of the Justice and Development Party in 2002, Turkey has pursued different and paradoxical policies in internal and external affairs. The present article wants to study these changes in policy orientation and their relations with Justice and Development Party leaders thinking. Therefore the article wants to find out that basically what factors determine the policy orientation of Turkish leaders in strategic spheres like the relation of religion and politics, democracy, economy and new Ottomanism and how these factors affect Turkey's policy decisions? The hypothesis of the article is " the Justice and Development Party wants to keep itself in power and keeps its interests by making using of a tinge of identity in internal and external policies. Hence from the view point of the article the mutual impact of structure and agents in Turkey's political development has led Justice and Development Party leaders in Turkey to follow an interest and identity seeking approach. This approach on the one hand tries to expand Turkish model of governance and on the other hand emphasizes on mutual relations of West and East (Islamic World). The purpose of Turkish leaders is to keep their hold on power. Such attitude has left fundamental impact on Turkish decisions in matters like secularism, liberal economy and Neo-Ottomanism. In addition they have proven to determine today's Turkish policies towards the region. The methodology used in the paper is document analysis.  Manuscript profile

Open Access Article

159 - The Impact of Ideology on the Proportion of Use of Soft and Hard Power in United States Middle East Foreign Policy (Case Study Arabs and Israel)
Mehrdad Halalkhor Mohammd Mehdi Babjannejad

The definition of national interest in different period of time and circumstances has not been and is not identical for governments in the world. Therefore the national interest to a considerable extent depends on different interpretations. In this regard ideology is an More

The definition of national interest in different period of time and circumstances has not been and is not identical for governments in the world. Therefore the national interest to a considerable extent depends on different interpretations. In this regard ideology is an effective variable in the United States political arena and it helps one to understand better the changes in the foreign policy of this country in different span of time and different interpretation of national interest. The present article wants to examine the place and importance of ideology in administration of Clinton, Bush junior and Obama to know what have been the changes in the proportion of use of hard and soft power in regard of Arabs, Palestinian and Israel disputes. The article tries to link these two subjects, one the place of ideology in foreign policy of the United States and second the proportion of use of hard and soft power in regard to question of Arabs, Palestinian and Israel. The article then concludes that the tendency to use force during Bush junior administration was due to their neo-conservative ideology. Manuscript profile

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160 - نگاه اجمالی بر ترجمه شفاهی پی در پی
حسین رحمان پناه

10.30495/lct.2022.1949877.1051

در ترجمه شفاهی پیاپی در ابتدا سخنران جملات کوتاهی را ادا می کند و سپس مکث می کند تا مترجم کار ترجمه رو شروع کرده و آن ها را برای حاضران بیان کند. به عبارت دیگر، در ترجمه شفاهی، مترجم شفاهی به بخشی از  صحبتهای یک سخنران که به زبان مبدأ ارائه می‌شود گوش داده و یادداش More

در ترجمه شفاهی پیاپی در ابتدا سخنران جملات کوتاهی را ادا می کند و سپس مکث می کند تا مترجم کار ترجمه رو شروع کرده و آن ها را برای حاضران بیان کند. به عبارت دیگر، در ترجمه شفاهی، مترجم شفاهی به بخشی از  صحبتهای یک سخنران که به زبان مبدأ ارائه می‌شود گوش داده و یادداشت‌برداری می‌کند. این یادداشت‌ها صرفاً برای کمک به حافظه بکاربرده می‌شوند و تمام آنچه را گوینده بیان نموده است بصورت کلمه به کلمه شامل نمی‌شوند. یعنی با مکث سخنران، مترجم شفاهی فرصتی برای ترجمه انچه شنیده است ، پیدا میکند. بنابراین مترجم شفاهی پیاپی به مهارتهایی چون حضورذهن بالا، حافظه و ذهن قوی، اعتماد به نفس ارتقا یافته و تسلط  وافر به دو زبان مبدا و مقصد  نیاز مند است. در این مقاله، محقق با مروری بر مدل های اخیر ترجمه شفاهی پیاپی و استراتژی هایی که مترجم شفاهی در حین ترجمه از انها بهره مند میگردد، به اهمیت نقش حافظه ، یادداشت برداری و ویژگیهای شخصیتی مترجم شفاهی پرداخته و راهکارهایی را برای ارتقا این عوامل پیشنهاد میکند. Manuscript profile

Open Access Article

161 - A Sociological Analysis of Economical Actions and Values Effects on Consumption Behavior: Case Study of Isfahan citizens
Amin Yousefvand Mahmud Moshfegh Meysam Mousaei Saeid Maadani

10.30495/uss.2023.707499

The main purpose of this study is to explain economical actions and values role and effects on consumption behavior pattern that is evaluated through three types of consumption, including: communicational consumption, passive consumption, and innovative consumption. The More

The main purpose of this study is to explain economical actions and values role and effects on consumption behavior pattern that is evaluated through three types of consumption, including: communicational consumption, passive consumption, and innovative consumption. The research has been conducted on 370 people who were chosen through cluster sampling based on 15 districts of Isfahan using survey method. Results indicate that economical action and self reinforcement factors directly effect on consumption pattern behaviors and conversion tendency and conservation factors have indirect effect on consumption behavior pattern. Generally the results show that case study population is consumerist and their consumption has mostly been passive and then innovative in next phase. Therefore, consumption behavior pattern is a multi_dimentional issue that consists of individual, social and economical dimensions simultaneously while its individual and economical dimensions have been appeared more in case study sample. In the end some suggestions were presented in micro and macro level for policy making in this field. Manuscript profile

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162 - بررسی سطحی از محافظه کاری در حسابداری و ارتباط آن با مدیریت سود
سید حسن صالح نژاد ام البنین غلامی فرح آبادی سید حسام وقفی

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Open Access Article

163 - Qualitative study of the status of organizational intelligence development as a competitive advantage Training sessions
Reza Yarveysi Nazem Fatah Khadije Abolmaali hoseini

The purpose of the present study was to investigate the qualitative status of organizational development development as a competitive advantage in educational research centers in terms of applied purpose and in terms of method and method of implementation, qualitative s More

The purpose of the present study was to investigate the qualitative status of organizational development development as a competitive advantage in educational research centers in terms of applied purpose and in terms of method and method of implementation, qualitative studies and documentary survey method. The statistical population of the information sources (including books, articles and electronic resources) and all studies in the field of organizational intelligence between 1992 and 2017 at home and abroad that were available electronically, as well as written books In the context of organizational intelligence. In the study of texts, qualitative analysis of the text by deductive-inductive method and the method of the analysis of the content were used. The results of the research show that the idea of organizational intelligence has been presented in different fields of research in several decades. Despite the emergence of organizational intelligence in academic circles, there is still no clear definition of this, and few studies in this area do not address the many questions that exist in this area. Also, findings indicate that organizational intelligence has increased knowledge gains in organizations and increased the benefits of new competition, which can be an important step for improving the efficiency, effectiveness and efficiency of the organization. Manuscript profile

Open Access Article

164 - The impact of organizational memory on Agility human resources In the Tehran Municipality Traffic Transportation
sediqe totiyan esfeani asadolah merara amin saberi badr

Agility is a new method for the pioneer organizations in the competitive environment. In total quality management, if Agility is not regarded in an organization, it will fail. Continuous improvement (kaizen) occurs when the employees are provided with necessary informat More

Agility is a new method for the pioneer organizations in the competitive environment. In total quality management, if Agility is not regarded in an organization, it will fail. Continuous improvement (kaizen) occurs when the employees are provided with necessary information and be trusted by the management so that their skills and capabilities could be used. Thus, the main of the research is to study the effects of organizational memory on Agility of the employees at Transportation Department of Tehran Municipality. In order to study the research a hypothesis, the questionnaire derives from Mishra’s Agility scale (1992) and the standard model of organizational memory developed by Dunham and Burt (2011) were distributed among 369 employees at Tehran urban& suburban railway operatio co branches across the city of Tehran. In order to analyze the data from the questionnaires, the linear regression method was used. It was found that organizational memory with its all dimensions including social and political knowledge, job knowledge, external networks, history and knowledge of industry affect positively and significantly on the Agility of employees at Tehran’s Tehran urban& suburban railway operatio co branches. Manuscript profile

Open Access Article

165 - Social affective factors on Racial and national identity shaping with karaj residents
سیف اله سیف اللهی برزو مروت آرمان قیسوندی

Modern Human impression cultural and social changes society insid and outsid acquired numerous identities. on the contrary ancient to become polygonal stock with relaigional, racial, national and cultural. at times, an individual seeks its identity in his/her clan and a More

Modern Human impression cultural and social changes society insid and outsid acquired numerous identities. on the contrary ancient to become polygonal stock with relaigional, racial, national and cultural. at times, an individual seeks its identity in his/her clan and at some other times nation and nationality become important for the same individual. in other situation he seeks it in the combination of these two dimentions and obtains belonging and loyalty to them. The present article employs sociological, social psychology and anthropology theoris design a theoretical framework and model with due regard to theoretical viewpoints and experimental resources and proposes hypotheses on the basis of them.  The integrative research method includes survey and historical study.  The population includes 404 people over 15 years of age related to 6 tribal groups kurd, fars, tourk, arab, lor and balouch residing in Karaj.  The results show similarities among tribal and national identities. Tribal groups differ significantly in terms of formation national and tribal identity. Also, the results indicate that national identity tendency is stronger than the tribal one; however, it doesn’t mean that tribal identity is weak among tribal groups.  The results show that extended variables of relations, use of mass media, age and cultural capital directly and positively affect to formation tribal and national identity.  As relative deprivation feeling increased in subjectsformation of tribal and national identity decreased.  All in all, the above five variables account for about 25% of changes in national identity tendency among the subjecas Manuscript profile

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166 - بررسی عوامل مؤثر بر استقرار مدیریت دانش در بانک کشاورزی استان قم
محمد اسماعیلی مهرداد نیکنامی علی بدرقه

 هدف کلی پژوهش حاضر بررسی عوامل مؤثر بر استقرار مدیریت دانش در بانک کشاورزی استان قم بود. پژوهش حاضر از نظر نحوه گردآوری داده ها علی-ارتباطی بود. ضمن اینکه پژوهش یک نوع پژوهش میدانی بود و از نظر کنترل متغیرها غیر آزمایشی و برآورد حجم نمونه بر اساس جدول مورگان و جمع More

 هدف کلی پژوهش حاضر بررسی عوامل مؤثر بر استقرار مدیریت دانش در بانک کشاورزی استان قم بود. پژوهش حاضر از نظر نحوه گردآوری داده ها علی-ارتباطی بود. ضمن اینکه پژوهش یک نوع پژوهش میدانی بود و از نظر کنترل متغیرها غیر آزمایشی و برآورد حجم نمونه بر اساس جدول مورگان و جمع آوری اطلاعات مورد نیاز از طریق تکمیل پرسشنامه صورت گرفته است. جامعة آماری تحقیق شامل مدیران، کارشناسان و کمک کارشناسان بانک کشاورزی استان قم میباشد که بر اساس آمار حدود 250 نفر می باشد. حجم نمونه آماری بر اساس جدول مورگان محاسبه شد(152n=). برای تعیین پایایی پرسشنامه به اجرای پیش آزمون با توزیع 20 پرسشنامه در بین جامعه آماری مشابه با جامعه آماری مورد مطالعه اقدام شد و سپس جهت تأیید روایی محتوایی پرسشنامه از دید خبرگان، پرسشنامه جهت مطالعه توزیع گردید که پس از مشورت های لازم و پیشنهاد خبرگان سوالات نامفهوم تعدیل یا حذف شده و سوالات جدید به پرسشنامه اضافه شد و در نهایت پرسشنامه اصلی بعد از این مراحل تدوین و توزیع شد و مقدار آلفای کرونباخ آن 81/0 بدست آمد. به منظور دستیابی به اهداف تحقیق و سؤالات از آمار توصیفی فراوانی، میانگین، واریانس، انحراف معیار و در بخش آمار استنباطی از آزمون های همبستگی و رگرسیون چندگانه به کمک نرمافزار آماری SPSSاستفاده شد. بر اساس یافته های موجود بین متغیرهای مستقل فرهنگ سازمانی، منابع دانشی، حافظه سازمانی و تکنولوژی اطلاعات و متغیر وابسته استقرار مدیریت دانش در سطح یک درصد ارتباط معنی داری وجود دارد و مقدار ضریب تعیین تعدیل شده، 632/0 بدست آمد و این یافته تحقیق نشان می دهد که 2/63درصد از تغییرات متغیر وابسته توسط متغیرهای مستقل (فرهنگ سازمانی، منابع دانشی، حافظه سازمانی و تکنولوژی اطلاعات ) تبیین می شود. Manuscript profile

Open Access Article

167 - Providing A Model For Employee Knowledge Management With An Organizational Learning Approach (Case Study Of Tehran Municipality)
pejman salehi bijan solimanpour

Objective: The purpose of this research is to provide a new model for knowledge management in a case study of Tehran Municipality.Methodology: This is an applied research that was conducted in a combined (qualitative-quantitative) method. statistical population of emplo More

Objective: The purpose of this research is to provide a new model for knowledge management in a case study of Tehran Municipality.Methodology: This is an applied research that was conducted in a combined (qualitative-quantitative) method. statistical population of employees with a bachelor's degree or higher in Tehran Municipality and its affiliated companies and organizations were studied. The statistical sample included 379 academic and organizational experts working in Tehran municipality in 2021, who were selected using systematic random sampling.Results: Based on the results of this research, some of the important components of presenting a new model for knowledge management of Tehran municipality employees with an organizational learning approach are human resources and management, organizational strategy and structure, information technology, knowledge processes, organizational processes and organizational culture. Also, some other research findings indicate that the average score of each of these mentioned components in Tehran municipality was lower than average. Also, some other research findings indicate that the average score of each of these components in Tehran municipality was lower than average.Conclusion: The present research has presented and tested a model that has expressed the role of the key variables of knowledge and learning, which were only partially and independently paid attention to in previous researches. In order to implement knowledge management in Tehran municipality with the organizational learning approach, the determination of determined components such as human resources and management, strategy and organizational structure, information technology, knowledge processes, etc. should be considered. Manuscript profile

Open Access Article

168 - Effect of neurotrophic effect of Rifampicin on memory impairment in male Wistar Rat model of ischemia / reperfusion
Sogol Shakibania Zahra Nadia Sharifi Shabnam Movassaghi

Background: spatial memory impairment is seen after brain ischemic. The hippocampus is one of the most sensitive parts of the brain following ischemia. Oxidative stress and inflammation after cerebral ischemia damage the hippocampal neurons and cause spatial memory diso More

Background: spatial memory impairment is seen after brain ischemic. The hippocampus is one of the most sensitive parts of the brain following ischemia. Oxidative stress and inflammation after cerebral ischemia damage the hippocampal neurons and cause spatial memory disorder. Rifampicin has anti-inflammatory and anti-oxidant effects. This study reviews the neurotrophic effects of the drug following post traumatic brain damage. Material and methods: Animals were divided into 4 groups: control, ischemic-vehicle and experimental. In the experimental group, rifampicin was injected intraperitoneally (20 mg / kg) at the onset of reperfusion and 24 hours after reperfusion. Ischemia / reperfusion was induced by bilateral closure of the common carotid artery for 20 minutes. Morris water maze and nissl staining were used for all groups. Results: Results showed that rifampicin (20 mg / kg) reduced the time and distance needed to find a platform in Morris water maze and increase the number of survival pyramidal cells following ischemia. There was a significant difference between the control group and the ischemic and vehicle groups, but this difference was not significant between the control group and the experimental group. Conclusion: In addition to the neurotrophic effects of Rifampicin on the tissue structure of the CA1 region of the hippocampus, this drug improves the spatial memory function after transient ischemia / reperfusion. Therefore it seems that rifampicin can be considered as one of the appropriate drug for treatment of brain-ischemic Manuscript profile

Open Access Article

169 - The effect of menthol on learning, spatial memory and GABBR2 gene expression in male epileptic rats with pentylenetetrazole
Azadeh Karimi Anjiraki Ramesh Ahmadi Hamid reza Mohajerani

10.30495/jdb.2022.1949849.1288

Background:There is a relationship between epilepsy and decreased daily memory, learning and behavioral disorders, so in this study, the effect of menthol on learning and spatial memory and GABA receptor gene expression in epileptic rats was investigated.Materials and M More

Background:There is a relationship between epilepsy and decreased daily memory, learning and behavioral disorders, so in this study, the effect of menthol on learning and spatial memory and GABA receptor gene expression in epileptic rats was investigated.Materials and Methods: In this study, 60 male rats were randomly divided into 6 groups of 10, including control , ethanol, pTZ (37.5 mg / kg), menthol (30 mg / kg) and ethanol + PTZ and Menthol + PTZ groups Chemical kindling was performed over a 28-day period with 14 injections of pentylenetetrazole every other day, then spatial learning and memory were tested by the Morris water maze .Then, the animals were anesthetized and their brains were isolated for GABBR2 gene expression. For statistical analysis of data, one-way and two-way ANOVA and Tukey test were used at a significant level of P <0.05. Delta CT test was used to express the gene.Finding: PTZ decreased learning and memory and menthol was able to prevent this defect and increase learning and memory, also menthol was able to increase GABBR2 gene expression in epileptic rats. Conclusion: Pretreatment with menthol significantly reduced the incidence of epilepsy in epileptic rats with pentylenetetrazole. Menthol increased learning, spatial memory, and GABA receptor gene expression in epileptic rats, Therefore, menthol may be a suitable choice for the treatment and reduction of learning and memory disorders caused by epilepsy. Manuscript profile

Open Access Article

170 - The Impact of Short-term Sales Restrictions on Conservative Financial Reports of Firms Listed in Tehran Stock Exchange
elahe mirzaei Zahra Amirhosseini

In recent years, the issue of reported profit quality has attracted the attention of many researchers. One of the aspects of quality is conservative profit. This means that the more profit conservative, the higher quality (of it). In this paper, the impact of short-term More

In recent years, the issue of reported profit quality has attracted the attention of many researchers. One of the aspects of quality is conservative profit. This means that the more profit conservative, the higher quality (of it). In this paper, the impact of short-term sales restrictions on conservative financial reports has been examined. According to the literature of the present study, a Regression Model has been used to investigate this relationship. Based on the financial information of 510 companies listed in Tehran Stock Exchange during 2011-2015, we conclude that the short term sales restrictions do not have effect on conservative financial reports. Manuscript profile

Open Access Article

171 - Investigation of the Relationship Between Conservatism and Financial Flexibility in Profitable Firms
Roya Darabi

The purpose of financial statements is to provide useful information about the financial position, financial performance and financial flexibility. In financial reporting, conservatism is considered as one of the main characteristics of reliability of the information. T More

The purpose of financial statements is to provide useful information about the financial position, financial performance and financial flexibility. In financial reporting, conservatism is considered as one of the main characteristics of reliability of the information. Thus, we examine the impact of conservatism on financial flexibility of 126 profitable firms listed in the Tehran Stock Exchange during 2010-2016. These companies were selected through screening method. The research method of the present study is applied one in terms of the purpose and future- oriented   in terms of collecting data. Research type is descriptive-correlation. In this research, regression analysis and panel data were used to test the hypotheses. The findings of this study indicate that there is a positive relationship between the conservatism of profitable companies and financial flexibility, including the sensitivity of cash flows changes to open cash flows and the sensitivity of cash flows, investment, and payment decisions about dividend payment to shareholders. Manuscript profile

Open Access Article

172 - Debt Maturity Structure and Accounting Conservatism with Emphasis on the Role of Agency Costs
mohammadsadegh farshchi Younes Badavar Nahandi

This study examines the relationship between debt maturity structure and accounting conservatism with emphasis on the role of agency costs. The sample used in our research includes 83 firms listed on the Tehran stock exchange during the period   2008-2015. The More

This study examines the relationship between debt maturity structure and accounting conservatism with emphasis on the role of agency costs. The sample used in our research includes 83 firms listed on the Tehran stock exchange during the period   2008-2015. The results of this study show that there is a positive and significant relationship between debt maturity structure with conditional conservatism and unconditional conservatism. Also, the results show that agency costs have a negative and significant impact on relationship between debt maturity structure and conditional conservatism but no impact on relationship between debt maturity structure and unconditional conservatism Manuscript profile

Open Access Article

173 - تأثیر متقابل ظرفیت حافظه کاری با آموزش راهبرد فراشناختی ضمنی و آشکار
Parisa Mohamadpour امید طباطبایی

10.30495/ttlt.2022.696861

این مطالعه به بررسی تأثیر متقابل آموزش راهبرد فراشناختی ضمنی و صریح و ظرفیت حافظه فعال فراگیران پرداخته است. بدین منظور 63 زبان‌آموز انگلیسی به ‌عنوان شرکت‌کننده‌ بر اساس آزمون تعیین سطح مشخص شده و به شکل تصادفی در دو گروه آزمایشی (آموزش راهبرد فراشناختی ضمنی و آشکار) و More

این مطالعه به بررسی تأثیر متقابل آموزش راهبرد فراشناختی ضمنی و صریح و ظرفیت حافظه فعال فراگیران پرداخته است. بدین منظور 63 زبان‌آموز انگلیسی به ‌عنوان شرکت‌کننده‌ بر اساس آزمون تعیین سطح مشخص شده و به شکل تصادفی در دو گروه آزمایشی (آموزش راهبرد فراشناختی ضمنی و آشکار) و دو گروه کنترل (فعال و غیرفعال) قرار گرفتند. در گروه آموزش صریح، یک مدل دستورالعمل راهبرد فراشناختی آشکار اجرا شد و گروه ضمنی دستورالعمل‌هایی را بر اساس یک مدل دستورالعمل راهبرد فراشناختی تلویحی دریافت کرد. همه شرکت‌کنندگان در آزمونهای اندازه گیری عمل کرد حافظه فعال و همچنین بخش درک شنیداری PET شرکت کردند. آنها همچنین بخش شنیداری FCE را به عنوان آزمون انتقال دریافت کردند. نتایج نشان داد در حالی که دستورالعمل‌های راهبردی فراشناختی ضمنی و آشکار به طور معنی دار به عملکرد درک شنیداری منجر می‌شوند، آموزش صریح از اندازه اثر بزرگتری برخوردار است. تغییرات درک شنیداری در گروه کنترل فعال معنی دار نبود که نشان دهنده مثبت نبودن نتیجه در اثر صرفاً ارائه راهبردها بدون زمینه سازی در عمل بود. ظرفیت حافظه فعال همچنین نشان داد در پیش‌بینی بهبود درک شنیداری در گروه آموزش صریح قدرت  بیشتری دارد. این مطالعه نشان داد آموزش راهبردی فراشناخت ضمنی برای فراگیرانی که ظرفیت محدود حافظه فعال یا ظرفیت حافظه فعال ناهمگن دارند بسیار بهتر عمل می‌کند. Manuscript profile

Open Access Article

174 - Kalileh va Dimneh and Marzbān Nāmeh: A conservative Approach
خدیجه اطمینان

  Conservatism is a political philosophy based on tradition and social stability, stressing established institutions, especially family and religion, and preferring gradual development to abrupt change. It is a modern political philosophy and belongs to modern wor More

  Conservatism is a political philosophy based on tradition and social stability, stressing established institutions, especially family and religion, and preferring gradual development to abrupt change. It is a modern political philosophy and belongs to modern world and the new age. Although Kalileh va Dimneh and Marzbān Nāmeh, two famous Persian texts and fabulous collections of animal-based moral tales, belong to pre-modern age and stem from a totally different paradigm, conservative concepts can still be found in them. The aim of the present article is to show the presence of the above concepts in these texts.     Manuscript profile

Open Access Article

175 - Autobiographical memory and early schemas of abused children prediction of quality of life
Tahere Mohammadi Mohammad Ali Mazaheri Mahmood Heidari

he purposes of this study were to compare autobiographical memory, early schemas and the quality of life between abused and non-abused children and to predict their quality of life. Fifty boys and girls aged between 8 and 12 who according to school authorities reports w More

he purposes of this study were to compare autobiographical memory, early schemas and the quality of life between abused and non-abused children and to predict their quality of life. Fifty boys and girls aged between 8 and 12 who according to school authorities reports were physically abused by their family members, and 50 children without history of abuse were selected using convenience sampling from 16th district of Tehran. Each group consisted of 25 Iranian and 25 Afghan children. The participants completed the Autobiographical Memory Task (AMT, Williams & Broadbent, 1986), the Schema Inventory for Children (Rijkeboer & deBoo, 2009), and the Kidscreen-27 (European Public Health Perspective, 2004). The data were analyzed by multivariate chi-square, t-test and multiple regression. The results indicated that 1) child abuse was not related to the type of memories by children, though it was associated with more nonspecific memories in positive and neutral words, 2) there were significant differences between two groups in schemas and quality of life, and 3) schemas could predict quality of life. The findings suggested the role of schemas in identifying at-risk children and controlling their conditions of life. Manuscript profile

Open Access Article

176 - The Role of the Emotional Arousal in Attentional and Memory Biases in Obsessive Compulsive Disorder(OCD)
Hojjat Farahani Hossein Naeli Hossein Molavi Hamid T. Neshatdoost

This research examined the role of emotional arousal in attentional and memory biases among Obsessive Compulsive Disorder (OCD) patients. Using a quasi-experimental design, 20 OCD patients were compared to 20, randomly-seleced Isfahan university students. The Stroop Tes More

This research examined the role of emotional arousal in attentional and memory biases among Obsessive Compulsive Disorder (OCD) patients. Using a quasi-experimental design, 20 OCD patients were compared to 20, randomly-seleced Isfahan university students. The Stroop Test was first administered to each participant, then he/she was shown 50 objects, some of which were dirty and some clean, and were told to remember them. The findings indicated that the OCD patients paid more attention to the arousal stimuli than to the neutral stimuli (p<0.000) and remembered the dirty objects more than the clean ones (p<0.000). The results show the relationship between attentional biases and memory and its perpetuation in OCD patients, and highlight the need to devote special attention to the different aspects of these biases to end a vicious circle in the treatment of these patients. Manuscript profile

Open Access Article

177 - The Efficacy of Working Memory Computer Assisted Program on Executive Functions Improvement in Deaf Students
Sakineh Soltani Kohbanani Parviz Sharifi Daramadi

the present study examined the effects of working memory computer assisted program on improving executive functions of deaf students. Eighteen male deaf students were selected and randomly assigned to either experimental or control groups. Students were administered Str More

the present study examined the effects of working memory computer assisted program on improving executive functions of deaf students. Eighteen male deaf students were selected and randomly assigned to either experimental or control groups. Students were administered Stroop Test (Stroop, 1935), Continuous Performance test (Rosvold, Mirsky, Sarason, Bransom, & Beck, 1965), the computerized version of Tower of London Test (Morris, Ahmed, Sted, & Toone, 1993), and the Working Memory Test (Cornoldi & Vecchia, 1995). The experimental group received 20 training sessions (45 minutes a session) of working memory computer assisted program (Bokharayian, 2010). The results of t tests indicated experimental group performed better than the control group. Furthermore, one month follow-up indicated no change in executive function scores of deaf students. The findings suggested the effect of working memory computer assisted program on improving of executive functions of deaf students Manuscript profile

Open Access Article

178 - comparison of prospective memory and metamemory between normal and ocd individuals in non clinical population
Mojde Poordana Seyed Ali Mohammad Mousavi Abdoljavad Ahmadi

this study aimed to compare prospective memory and meta-memory (feeling- of- knowing judgments) of normal individuals and individuals with OCD. The participants were 100 students of Imam Khomeini International University in Tehran and Islamic Azad University Karaj Branc More

this study aimed to compare prospective memory and meta-memory (feeling- of- knowing judgments) of normal individuals and individuals with OCD. The participants were 100 students of Imam Khomeini International University in Tehran and Islamic Azad University Karaj Branch. To assess the severity of OCD symptoms, the Maudsley Obsessive-Compulsive Inventory (Hodgson &Rachman, 1977) was used. Prospective memory, memory and metamemory performance were assessed by the Prospective and Retrospective Memory Questionnaire (Crawford, Smith, Della Sala, Logie, Maylor, 2003) and the neutral and threat related material (adapted from Tuna, Tekcan, & Topcuoglu, 2005) respectively. The result of independent t–test indicated that the normal group had better scores in prospective memory than OCD group. The results of Manova indicated that meta-memory performance is better in normal group in comparison to OCD group but there wasn’t any difference between two groups in memory performance. Manuscript profile

Open Access Article

179 - The Effectiveness of Self-regulation Training on Executive Functions of Students with Learning Disabilities
Zeynab Khanjani Reza Faraji Paria Faroughi

This study examined the effectiveness of self-regulation training on executive functions (working memory and planning) of elementary students with learning disabilities in Saghez. The study design was quasi-experimental with pretest and posttest control group. Sixty 8 a More

This study examined the effectiveness of self-regulation training on executive functions (working memory and planning) of elementary students with learning disabilities in Saghez. The study design was quasi-experimental with pretest and posttest control group. Sixty 8 and 9 year old students with learning disabilities were selected using random sampling. The participants were randomly assigned into either experimental or control group. To measure the study variables the Andre Rey Tests (1942) and the numeral memory subscale of the Wechsler Intelligence Test (1974) were used. The results of analysis of covariance indicated that the experimental group had a significant increase in scores of organizing and working memory compared with the control group. The findings suggested the effectiveness of self-regulation training on executive functions of elementary students with learning disabilities.   Manuscript profile

Open Access Article

180 - The Effectiveness of Emotional Working Memory Training on Execution Functions of Adolescents with Post-Traumatic Stress Disorder
Zobair Samimi Jafar Hasani Moslem Kord Tamini Mahdi Parooi

  T The aim of this study was to investigate the effect of emotional working memory training on execution functions in adolescent with posttraumatic stress disorders (PTSD). Based on a single case multiple-baselines design, 3 adolescents (1 male, 2 female More

  T The aim of this study was to investigate the effect of emotional working memory training on execution functions in adolescent with posttraumatic stress disorders (PTSD). Based on a single case multiple-baselines design, 3 adolescents (1 male, 2 females) were selected from one of the educational child center of city of Karaj by available sampling using SCID-I and IES-R. The participants received 20 sessions of emotional working memory training. The participants were assessed during three stages (pre-training, training, and 2- month follow up) by the Wechsler Digit Span Test (direct and reverse) and the Go/No Go Task. The data were analyzed using the indices for trend changes, slope and the visual inspection of the charts. The Cohen's d, recovery percent index, and effect size were used to determine the clinical significance. The results indicated that emotional working memory training increased the participants’ working memory and inhibition  abilities from pre-training stage to follow up stage. The findings suggest that emotional working memory training may be an appropriate choice for increasing the execution functions of adolescents with PTSD. Manuscript profile

Open Access Article

181 - The Effect of Stress Induction on Failure and Working Memory: The Role of Cognitive Flexibility
Parisa Sharifi Seyyed AliMohammad Mousavi Mojtaba Dehghan

The purpose of this study was to investigate the effect of stress induction on cognitive failure and working memory with regard to the role of cognitive flexibility. The study used a quasi-experimental design of pretest - posttest groups. The study population were femal More

The purpose of this study was to investigate the effect of stress induction on cognitive failure and working memory with regard to the role of cognitive flexibility. The study used a quasi-experimental design of pretest - posttest groups. The study population were female students who lived in dormitories of Imam Khomeini International University of Qazvin, which 100 of them selected by convenience sampling, and of these, 44 participants (22 participants with highly cognitive flexibility and 22 participants with lower cognitive flexibility) were entered into the final analysis. For data collection, Working Memory Test )Daneman & Carpenter, 1980), Cognitive Failures Questionnaire (Broadbent, Cooper, Fitzgeral & Parkes, 1982), and Cognitive Flexibility Questionnaire (Dennis & VanderWal, 2010) was used. The findings showed that after stress induction, there was a significant difference between the two groups with high cognitive flexibility and low cognitive flexibility in terms of performance of the mental processing part of working memory and three dimensions of cognitive failure including distraction, memory problems and action slips. However, under conditions of stress experience, there was no difference between the two groups in terms of mental storage and not remembering names. Therefore, it can be concluded that stress experiences affect mental processing of working memory and most dimensions of cognitive failures, but this is dependent on the level of cognitive flexibility. Manuscript profile

Open Access Article

182 - Cognitive deficits underlying math diszbility
Anoshe Aminzadeh Hamid Reza Hassanabadi

The purpose of this study was to assess the underlying deficits associated with math disability in children. Forty-six fourth graders were classified into two groups of students with average math ability and math disability, such that their IQ and reading ability were a More

The purpose of this study was to assess the underlying deficits associated with math disability in children. Forty-six fourth graders were classified into two groups of students with average math ability and math disability, such that their IQ and reading ability were as close as possible. The working memory was measured using the Wechsler Intelligence (1974) and Tower of London (Culbertson & Zillmer, 1998) tests. Inhibition was measured using the Stroop (Spreen & Strauss, 1998) and the Tower of London tests, and visual-spatial perception was evaluated using the Rey Complex Figure Test (Osterrieth, 1944). MANOVA revealed that the group with math disability differed significantly from the group with average math ability in their performance in visual-spatial perception and organization, suggesting an inability in synthesis, integration, and organization of information in the math disability group.      Manuscript profile

Open Access Article

183 - Based skills in children with mathematics disability and co-morbid mathematics and reading disability
Anoosheh Aminzadeh Hamidreza Hassanabadi

The purpose of this study was to assess basic skills in 103 fourth- grade students with math disability based on Iran Key Math (Hooman & Mohamadesmael, 2002) and co-morbid mathematics and reading disability based on word reading sub test of Reading Test (Kormi-Nouri More

The purpose of this study was to assess basic skills in 103 fourth- grade students with math disability based on Iran Key Math (Hooman & Mohamadesmael, 2002) and co-morbid mathematics and reading disability based on word reading sub test of Reading Test (Kormi-Nouri & Moradi, 2008). The sample consisted of three IQ homogenate groups: Children with mathematics disability and average reading ability (n= 24), children with co-morbid mathematics and reading disability (n=24) and children with average achievement in mathematics and reading (n=26). The basic skills were phonological processing, temporal-auditory processing, phonological short-term /working memory. ANOVA and Post Hoc tests (Tukey) results indicated that children with math disability and average reading ability performed worse than average group in temporal-auditory processing. Overall, deficits in phonological processing, temporal- auditory and phonological short-term memory had more influences on co-morbid mathematics and reading disability than on math disability.      Manuscript profile

Open Access Article

184 - The Role of Attachment Anxiety and Avoidance in Theory of Mind and Autobiographical Memory
Saloomeh Ghasemi Monsef Davood Manavipour

This study aimed to investigate the role of attachment anxiety and avoidance in theory of mind and autobiographical memory. The study population consisted of all married individuals living in districts 1, 2, and 5 in Tehran. 212 people (119 female and 93 male) were sele More

This study aimed to investigate the role of attachment anxiety and avoidance in theory of mind and autobiographical memory. The study population consisted of all married individuals living in districts 1, 2, and 5 in Tehran. 212 people (119 female and 93 male) were selected by convenience sampling method and completed Experience in Close Relationships Scale-Revised (Fraley, Waller, Brennan, 2000), Autobiographical Memory Test (Williams & Broadbent, 1986), and Reading Mind in the Eyes Test (Baron-Cohen, Wheelwright, Hill, Raste, & Plumb, 2001). Data were analyzed via Pearson correlation coefficient and multiple regression. Findings indicated a negative relationship of anxiety attachment with theory of mind and autobiographical memory. Results from regression analysis showed that attachment avoidance but not anxiety negatively predicted theory of mind and autobiographical memory. Decreased ability to recognize one's own and other's mental states and recollection of self-related memories in avoidant people, can be attributed to their deactivating strategies, over self-reliance, and suppression of attachment-related clues in these individuals. Manuscript profile

Open Access Article

185 - Visual Capacity versus Cognitive Process:Reducing Spelling Errors of Homophone Letters
Hamidreza Hassanabadi Neda Jesri Robabeh Noury Ghasemabadi

The aim of this study was to compare task-process method with working memory method  in  reducing spelling errors of homophone letters caused by poor visual memory. Thirty male students in third grade of elementary school were trained 10 sessions of task-proce More

The aim of this study was to compare task-process method with working memory method  in  reducing spelling errors of homophone letters caused by poor visual memory. Thirty male students in third grade of elementary school were trained 10 sessions of task-process method and working memory method. The participants were selected from four elementary schools according to the teachers’ opinions, considering the previous dictations, and the administration of the Wechsler Intelligence Scale-IV. The participants randomly assigned into two experimental groups and control group. In order to assess the effect of training on visual memory, visual memory tests  (Kim Karad & Bento, 1945) were used during training sessions. To study the changes, dictation test and memory tests were administered at the end of the fourth session. At the end, the final test and visual memory tests were administered. After twenty days, follow-up tests were administered. The results of repeated measures ANOVA indicated that the instructional methods of task-process and working memory improved visual memory and reduced spelling errors. The working memory method was more effective than the task-process method. The findings suggest that these two methods can be used in addition to other remedial methods. Manuscript profile

Open Access Article

186 - The Effectiveness of Emotional Working Memory Training on Affective Control Ability in Adolescents with Post-Traumatic Stress Disorder
Zobair Samimi Jafar Hasani Alireza Moradi

  The aim of this study was to investigate the effect of emotional working memory training on affective control ability inadolescent with Post-Traumatic Stress Disorders (PTSD). The study design was a single-case multiple-baselines. Three adolescents (one male and More

  The aim of this study was to investigate the effect of emotional working memory training on affective control ability inadolescent with Post-Traumatic Stress Disorders (PTSD). The study design was a single-case multiple-baselines. Three adolescents (one male and two females) were selected by available sampling based on structured clinical interview and the Impact of Event scale (Weiss & Marmer, 1997) from one of the educational child care center of Karaj, Iran. The participants received 20 sessions of the emotional working memory training individually. The participants were assessed at three stages (pre-training, during therapy and 2-month follow up) by the Effective Control Scale (Williams, Chambless & Ahrens, 1997). Data were analyzed using the indices for trend changes, slope and the visual inspection of the charts.The Cohen's d, recovery percent index and effect size were used to determine the clinical significance. The results indicated that emotional working memory training increased the ability of affective control from pretest to follow up. The findings suggested that the emotional working memory training is an appropriate choice for increasing affective control in adolescents suffering from Post-Traumatic Stress Disorders (PTSD). Manuscript profile

Open Access Article

187 - The Effectiveness of Phonological Awareness Training on Visuospatial Working Memory of Students with Written Expression Disorder
Masoume Pourmohamadreza-Tajrishi Sahar Pahlavan Neshan Faezeh Golkar

  T his study aimed to determine the effectiveness of Phonological Awareness Training (PAT) on visuospatial working memory of 3rd grade students with written expression disorder. The study design was quasi-experimental with a pretest, posttest, and con More

  T his study aimed to determine the effectiveness of Phonological Awareness Training (PAT) on visuospatial working memory of 3rd grade students with written expression disorder. The study design was quasi-experimental with a pretest, posttest, and control group. Thirty students were randomly selected and evaluated by the Writing Expression Test (Fallahchai, 1379), Wechsler Intelligence Scale for Children (Wechsler, 2000), and the Visuospatial Working Memory Test (Cornoldi & Viecchi, 2004). They were randomly assigned to experimental and control groups (each consisted of 15 individuals). The experimental group participated in 13 sessions and was trained by the phonological awareness program but control group participated in the regular school program. All subjects were evaluated after the 13th session and two months later. The data were analyzed using analysis of covariance and repeated measurement analysis of variance. The findings showed that 32% of variation in improvement of visuospatial working memory of the experimental group has been due to the phonological awareness intervention and lasted after two months (P<0.001). Based on the results the Phonological Awareness Training leads to  JIP Aug 2019 SS.docx JIP Aug 2019 SS.docxpromoted visuospatial working memory of experimental group, and its effects lasted for two months. Therefore, the implementation of the Phonological Awareness Training is worthwhile for promoting the visuospatial working memory of the students with written expression disorder.   Manuscript profile

Open Access Article

188 - Development of false memory in children
fatemeh Amadi Shole Amiri Yasamin Abedini

The aim of this research was to investigate the developmental trend of false memories among primary school students between the ages of 7 and 12. One hundred and seventeen students in the first-, third-, and fifth- grade were selected by multistage cluster sampling. Par More

The aim of this research was to investigate the developmental trend of false memories among primary school students between the ages of 7 and 12. One hundred and seventeen students in the first-, third-, and fifth- grade were selected by multistage cluster sampling. Participants were assessed using the basic and age-appropriate lists of the DRM paradigm (Roediger, & McDermott, 1995). The data were analyzed using multivariate of variance analysis (MANOVA). The results indicated that true recall, true recognition and false recognition of the basic lists, and true recall, false recall, and false recognition of the age-appropriate lists increased as the age increased. Also, the results indicated that the age-appropriate lists of DRM are more suitable than the basic lists for developmental study of false memory.      Manuscript profile

Open Access Article

189 - اثر هسته ی موج دار بر ضربه ی سرعت پایین روی پنل های ساندویچی با رویه های هوشمند و هسته فومی لایه چینی شده (LAYER-WISE GRADED FOAM)
فرنام حیدری پبدانی

در بحث ضربه روی سازه های کامپوزیتی، افزایش سفتی رویه های سازه یکی از مهمترین راهکار های افزایش مقاومت سازه کامپوزیتی در برابر ضربه می باشد. در این تحقیق به بررسی اثر اثر هسته ی موج دار بر ضربه ی سرعت پایین روی پنل های ساندویچی با رویه های هوشمند و فومی لایه چینی شده پرد More

در بحث ضربه روی سازه های کامپوزیتی، افزایش سفتی رویه های سازه یکی از مهمترین راهکار های افزایش مقاومت سازه کامپوزیتی در برابر ضربه می باشد. در این تحقیق به بررسی اثر اثر هسته ی موج دار بر ضربه ی سرعت پایین روی پنل های ساندویچی با رویه های هوشمند و فومی لایه چینی شده پرداخته شد. در این تحقیق از هسته های فومی با چگالی متفاوت لایه چینی شده و آلومینیوم های موج دار و رویه های گرافیت/ اپوکسی تقویت شده با سیم های آلیاژ حافظه دار(SMA) در سازه ساندویچی مورد تحقیق استفاده شده است. سازه های ساندویچی با پیکره بندی های متفاوت تحت ضربه کم سرعت قرار گرفتند و نتایج نشان داد اضافه نمودن هسته موج دار به افزایش سفتی سازه و افزایش نیرو تماسی ضربه منجر شده است Manuscript profile

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190 - پیش بینی شکاف دارایی- بدهی پویا در صنعت بانکداری ایران کاربرد الگوی عصبی- فازی تطبیقی و الگوی حافظه بلندمدت (مطالعه موردی: یک بانک خصوصی)
عبدالرسول قاسمی جاوید بهرامی ثریا شعبانی جفرودی

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191 - Presenting the Forecasting Model of Bitcoin Return Using the hybrid Method of Deep Learning - Signal Decomposition Algorithm (CEEMD-DL)
sakineh sayyadi nezhad Ali Esmaeil Zadeh Mohammad Reza Rostami

10.30495/fed.2023.700133

Abstract With the increasing popularity and widespread use of cryptocurrencies, the creation and development of methods for predicting price movements in this field has attracted a lot of attention. In between, recent developments in deep learning (DL) models with stru More

Abstract With the increasing popularity and widespread use of cryptocurrencies, the creation and development of methods for predicting price movements in this field has attracted a lot of attention. In between, recent developments in deep learning (DL) models with structures such as long-short-term memory (LSTM) and convolutional neural network (CNN) have made improvements in the analysis of this type of data. Another approach that can be effective in the analysis of cryptocurrencies time series is the decomposition through algorithms such as complete integrated empirical mode decomposition (CEEMD). Considering the importance of forecasting in the cryptocurrencies field, in this research, by combining deep learning models and complete integrated empirical mode decomposition (CEEMD), The hybrid CEEMD-DL(LSTM) model has been used to forecast the bitcoin return (as the most popular currency). In this regard, the daily data of the total index of the Tehran Stock Exchange was used in the period of 2013/01/01 – 2022/05/28 and the results obtained were compared with the results of competing models based on efficiency measurement criteria. Based on the obtained results, the use of the introduced model (CEEMD-DL(LSTM)) has increased the efficiency and accuracy of bitcoin return forecasting. Accordingly, the use of this model in this field is suggested.   Manuscript profile

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192 - Phenomenal conservatism in epistemic justification
محمدعلی پودینه

One of the most important views of epistemic justification in contemporary epistemology is phenomenal conservatism. According to this view on justification, if it seems to one as if a proposition is true, one is prima‌ facie justified in believing in it; Therefore, acco More

One of the most important views of epistemic justification in contemporary epistemology is phenomenal conservatism. According to this view on justification, if it seems to one as if a proposition is true, one is prima‌ facie justified in believing in it; Therefore, according to those who believe in this view of justification, if it seems true to me that I got the Covid-19 vaccine today, I have justified to believe in the proposition that “I got the Covid-19 vaccine today.” Believers in view of phenomenal conservatism claim that this view is a complete theory of epistemic justification and also provides correct intuitive results in different types of beliefs. In this article, we will explain, interpret and evaluate this view in epistemic justification. We will first articulate and evaluate different perspectives about the nature of “seeming”, and then present an account of phenomenal conservatism. While interpreting and evaluating problems of this view, we come to the conclusion that this view is neither a necessary nor a sufficient condition for justification; Hence, we can argue that this view cannot be considered as an acceptable view for the epistemic justification of one’s beliefs.   Manuscript profile

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193 - Perception, Imagination and Memory in St. Augustine’s Thought
سیدمصطفی شهر آیینی

The first and main preoccupation of St. Augustine, like other Christian philosophers of medieval ages, is religion not philosophizing. It is clear that the central part of religion is faith in God not acquiring a rational cognition, however, every pious should try to ob More

The first and main preoccupation of St. Augustine, like other Christian philosophers of medieval ages, is religion not philosophizing. It is clear that the central part of religion is faith in God not acquiring a rational cognition, however, every pious should try to obtain a rational cognition in order to defence his own faith. Augustine, like Neo-Platonists, believes that the recognition of God is beyond the men’s abilities, nevertheless, since “God created man in his own image” (Genesis 1:26) self-understanding is the best way for obtaining His recognition. Perceptual recognition is the first step for self-understanding and going towards imagination and memory are the next steps. This article tries to clarify the place of perceptual recognition, imagination, memory, forgetfulness and remembrance in the St. Augustine’s theory of recognition. It studies the influence of Plato and Neo-Platonists in Augustine’s thought and also surveys his own innovations. Manuscript profile

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194 - US and Afghanistan Peace-building Strategy; from neo-Conservatism to neo-Hamiltonism
somaye hamidi ehsan mozdkhah peyman zangane

The Terrorist attacks of 9/11 brought about a Fundamental change in US foreign policy. To pinpoint this Phenomenon, American officials blamed the lack of democracy and lasting peace in depressed societies for the violence and terrorist movements. The main question of th More

The Terrorist attacks of 9/11 brought about a Fundamental change in US foreign policy. To pinpoint this Phenomenon, American officials blamed the lack of democracy and lasting peace in depressed societies for the violence and terrorist movements. The main question of the present study is what were the American peace-building strategies from the time of George w. Bush to the era of neo-Hamiltonism, Biden tenure in Afghanistan in order to establish lasting peace, security and Expanding Democracy? The research hypothesis points out that US activism in Afghanistan to bring peace is rooted in the pursuit of trans-regional interests and the implementation of American globalization. Basically, attention to the issue and approach to peace-building in Afghanistan in the perceptual-practical apparatus of the united states in order to create a stable country in peace and democracy, a policy that somehow to keep the internal currents in Afghanistan away from relations. Has and does not pay attentions to the internal structure of Afghanistan, so the process of sustainable peace-building has not been successful and has not led to positive results. The research method is descriptive-analytical based on the concept of democratic peace/ peace-building. The findings show that white House governments from the time of neo-conservatives under Bush(son) to the era of so-called neo-hamiltonism (joe Biden) have consolidated their peace-building strategies to secure their interests in the trans-regional dimension, as well as their presence. Has always used worry-free to focus on regional competitors such as china and Russia. Manuscript profile

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195 - عوامل موثر بر خصومت پایدار و موقت مصرف کنندگان ایرانی در قبال کشورهای عربی و پیامد آن بر قضاوت نسبت به کیفیت و تمایل به خرید محصولات خارجی
بهنام شاهنگیان محمد علی عبدالوند محسن خون سیاوش

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196 - مطالعه جامعه‌شناختی روند شکل گیری هویت محله ای در تهران (مطالعه موردی پامنار و دهکده المپیک)
سید محمود نجاتی حسینی زهرا شاه سیاه

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197 - مقایسه حافظه فعال و پایداری هیجانی کودکان مبتلا به اختلال نارسایی توجه- بیشفعالی، اوتیسم و عادی
آنیتا باغداساریانس فاطمه گلشنی نسیم دربندی

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198 - The efficiency of Memory Specificity Training intervention on improving problem solving skills and autobiographical memory in patients with Bipolar disorder with psychotic traits
Raman Sadrsharif Somaieh Robatmili Afshin Salahian

  The present study was conducted to investigate the efficiency of Memory Specificity Training intervention on improving problem solving skills and autobiographical memory in patients with Bipolar disorder with psychotic traits. It is done by quasi-experimental met More

  The present study was conducted to investigate the efficiency of Memory Specificity Training intervention on improving problem solving skills and autobiographical memory in patients with Bipolar disorder with psychotic traits. It is done by quasi-experimental method. Among all patients with bipolar disorder with psychotic features of Sarai Ehsan Complex (Chronic Mental Patients Care Center) in the suburbs of Tehran, a sample of 30 people (15 people to perform Memory Specificity Training and 15 controls) were selected by purposive sampling. Biographical Memory Test, Problem Solving Questionnaire (SPSI-R), and Memory Specialization Training (MEST) treatment protocol were used to collect data. Research data were analyzed by multivariate analysis of covariance, univariate covariance and one-way ANOVA. The results showed that there was a significant difference in problem solving skills and biographical memory of patients in the intervention group of memory specialization training and the control group. Therefore, we conclude that the intervention of memory specialization training is effective in improving problem solving skills and biographical memory of patients with bipolar disorder with psychotic traits and demographic factors can play a role in problem solving skills and patients’ biographical memory. Manuscript profile

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199 - مقایسه کار آمدی حافظه کوتاه مدت دیداری و شنیداری در ریتم های سیرکادین دانش آموزان10-8 سال
مهناز استکی شهین علیایی زند

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200 - Comparison of working memory and processing speed in male and female students with and without UCMAS mental abacus training
Kobra Asghari Abdorrahim Kasaei Esfahani

Abacus-based mental calculation is a mental calculation skill based on the manipulation of beads on a mental abacus that activates preparietal areas that mainly overlap with the working memory network. The purpose of the present study was to compare the active memory an More

Abacus-based mental calculation is a mental calculation skill based on the manipulation of beads on a mental abacus that activates preparietal areas that mainly overlap with the working memory network. The purpose of the present study was to compare the active memory and processing speed of students with and without UC Mes training. The comparative causal research method and the statistical population included all primary students of the fourth grade in Islamshahr city. 160 students were selected from this community, including 80 regular students (40 girls and 40 boys) using random cluster sampling and 80 UC Mes students (40 girls and 40 boys) using purposive sampling. Children's Wechsler Intelligence Test-4 was used to measure active memory and processing speed. The results of two-way analysis of variance showed that active memory and processing speed of UC Copper students are significantly higher than normal students (p<0.001). Also, the working memory of UC Mes girls was higher than its boys and the processing speed of UC Mes boys was higher than its girls (p < 0.001). Conclusion: UC Mes can be used as an intervention method to improve working memory and processing speed of children. Manuscript profile

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201 - Investigating the improvement of post-traumatic stress disorder and historical memory using cognitive therapy based on mindfulness (a sample study of housewives in Kermanshah)
Mohammadreza Rasoolitabar Saeideh sadat Hoseini

Background and purpose: One of the main psychological processes associated with post-traumatic stress disorder is historical memory, and its main symptom is unwanted reminders of the accident. Among the therapeutic methods in improving these disorders are meditation and More

Background and purpose: One of the main psychological processes associated with post-traumatic stress disorder is historical memory, and its main symptom is unwanted reminders of the accident. Among the therapeutic methods in improving these disorders are meditation and mindfulness exercises that lead to increasing the ability of self-awareness and self-acceptance in patients. The present study was conducted with the aim of the role of mindfulness therapy in improving post-traumatic stress disorder and historical memory in Kermanshah housewives who suffered stress after the earthquake. Method: The research method was quasi-experimental and using two experimental and control groups, with a pre-test-post-test design. Sampling method was available voluntarily with a sample size of 30 people and they were divided into two experimental and control groups by a simple random method. Data collection tools included Williams and Broadbent's (1986) Revised Event Impact Scale and an interview and autobiographical memory test. The experimental group was trained in mindfulness therapy in eight sessions. Findings: The findings showed that mindfulness therapy had a positive and significant effect in improving post-traumatic stress disorder and its subscales, as well as in improving historical memory. Conclusion: The general results of the research showed that mindfulness therapy is a suitable method for improving post-traumatic stress disorder and historical memory of earthquake-affected women. Manuscript profile

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202 - ویژگی های روان سنجی مقیاس 2 هوش سیال کتل و رابطه آن با ماتریس های پیشرونده ریون
حیدر علی هومن پاشا بهاری

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203 - بررسی اثرات محافظه کاری شرطی و غیرشرطی بر رفتار سرمایه‌گذاری و بازدهی آتی شرکت‌ها
مهدی صالحی محمدرضا عباس زاده احمد احمدی

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204 - The Effect of Conditional and Unconditional Conservatism on the Level of Future Investment and Stock Value
مهدی حقیقت شهرستانی محسن دستگیر افسانه سروش یار

10.30495/faar.2022.691684

Abstract Investment is known to be as one of the most important ways to expand the scope of companies’ operations and prevent them from being recessed and falling into downturn.  If the level of company’s investments is proportional to financial and o More

Abstract Investment is known to be as one of the most important ways to expand the scope of companies’ operations and prevent them from being recessed and falling into downturn.  If the level of company’s investments is proportional to financial and operational policies, it would create value for the company and increase the stock value of the company. One of the factors affecting these two parameters, that are the level of investment and the stock value, is the conservatism principle. Therefore, this research is aimed to study the effect of conditional and unconditional conservatism on the level of future investment and stock value. In this regard, the financial data of 129 companies for a nine years period from March 20th 2008 till March 20th 2017 was used as combined data. To analyze the data, multivariate regression was used.  Research findings suggest that business entities who implement a high level of conditional conservatism, do a lower level of investment. While business entities who implement a high level of unconditional conservatism have a higher level of investment. Another finding of the research suggests that the conditional and unconditional level of conservatism amplify the impact of the company's investment on stock value. The results of this research can be explained in the view of conservative contract theory and the theory of information asymmetry.   Manuscript profile

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205 - تأثیر محافظه‌کاری حسابداری و مالکیت سهامداران نهادی بر مدیریت سود با استفاده از قانون بنفورد
احمد خدامی پور حجت حسینی نسب افشین اشتریان

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206 - بررسی رابطه بین محافظه کاری در حسابداری و هزینه سرمایه
غلامرضا کردستانی مجید حدادی

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207 - The Evaluation of Conditional Conservatism as Risk Factor
Gholamreza Kordestani Mohammad Asle Roosta

Evaluation of conditional conservatism based on the sensitivity of accounting earnings to economic bad news ( negative stock returns ) to pervasive feature of empirical research in accounting information has become . Improving the quality of accounting information , mar More

Evaluation of conditional conservatism based on the sensitivity of accounting earnings to economic bad news ( negative stock returns ) to pervasive feature of empirical research in accounting information has become . Improving the quality of accounting information , market information processing , prices will lead to an appropriate level of investment risk by reducing the fluctuating stock prices dropped , resulting in reduced cost of capital . In this study , to evaluate the conditional conservatism as a risk factor , the data of 100 listed companies in Tehran Stock Exchange during the period 1382 to 1389 has been studied . Research findings show that conditional conservatism is considered a risk factor and the risk premium will be affected. Manuscript profile

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208 - Conservative accounting and balance between reliability and relevance of accounting earnings
بهمن Banimahd حیدر AFROZI

In this paper, we examine relation between relevance and reliability of accounting information and accounting conservatism over a 7- period in 103 loss firms during the period 2002 to 2008 in Tehran Stock Exchange. We report evidence that accounting conservatism has a p More

In this paper, we examine relation between relevance and reliability of accounting information and accounting conservatism over a 7- period in 103 loss firms during the period 2002 to 2008 in Tehran Stock Exchange. We report evidence that accounting conservatism has a positive relation with reliability and a negative relation with relevance. our findings show that relevance and reliability have a negative relation. The other results show that firm size is related to reliability and relevance but leverage is not related to relevance and has a positive relation with reliability. our findings contribute to the literature on accounting conservatism and they implicate that conservatism is not likely to be an efficient financial reporting mechanism to tradeoff between relevance and reliability. Manuscript profile

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209 - Disclosure of accounting, quality accounting, conditional and unconditional conservatism
SH Mashaykhi SH Miemanat abadi

This study examines the relationship between accounting disclosure and accounting quality in two aspects: discretionary accruals and conservatism (conditional and unconditional) for 1386-1390. Here the major concentration is on conditional and unconditional conservatism More

This study examines the relationship between accounting disclosure and accounting quality in two aspects: discretionary accruals and conservatism (conditional and unconditional) for 1386-1390. Here the major concentration is on conditional and unconditional conservatism, the effect of accounting disclosure on them and the relationship between them. In order to evaluate disclosure quality, the rating information of companies published by the Tehran Stock Exchange, and for evaluating accounting quality, discretionary accruals and conservatism respectively using cross-sectional jones model and Ball & Shivakumar model was used. Findings suggest that accounting disclosure and discretionary accruals are negatively related, but there was no meaningful relationship between accounting disclosure and two forms of conservatism. In addition, despite of expectation there wasn’t negative relationship between two forms of conservatism. Manuscript profile

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210 - تأثیر چرخه عمر شرکت‌ها بر سطح محافظه کاری
الهام السادات ملکی سید کاظم ابراهیمی فاطمه جلالی

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211 - رابطه بین مدیریت ریسک محافظه‌کاری و جریان وجه نقد عملیاتی
سارا جهانبخش علی اسماعیل زاده رضا اعطایی زاده

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212 - The Relationship of Conditional and Unconditional Conservatism with Earning Anticipation amount
Mohammad Hossein Setayesh Hamid Reza Rezaei

The main purpose of this paper is review of the relationship between conservatism and amount of earning anticipation of companies accepted in Tehran stock exchange. For quantifying the conditional conservatism, we use two measures including negative coefficient of total More

The main purpose of this paper is review of the relationship between conservatism and amount of earning anticipation of companies accepted in Tehran stock exchange. For quantifying the conditional conservatism, we use two measures including negative coefficient of total voluntary(non-operational) accrual items to total assets and the proportion of net income before unexpected items to market value of stockholders equity. Likewise, for quantifying the unconditional conservatism, we use two measures namely the rate of book value to market value of net assets and negative coefficient of total accrual items total assets average. Research hypothesis studied on each industries level and total industry level. The findings imply that there was no significant relationship between including negative coefficient of total voluntary(non-operational) accrual items and anticipated earning in total industry level.Also, there was a significant relationship between the proportion of net income before unexpected items to market value of stockholders equity and anticipated earning in plant and equipment, electric and ceramic tile industries; but there was not a significant relationship between them in total industry level. In addition, there was an insignificant relationship betweenthe proportionof book value to market value of net assets andanticipated earning in electric and food-beverage industries and this hypothesis corroborated in other industries and total industry level. Eventually, the results represent that the negative coefficient of total accrual items to total assets average had an insignificant relationship on anticipated earning. Manuscript profile

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213 - مدل مدیریت ریسک شرکتی و پیامدهای آن در کنترل مؤثر ویژگی‌های سود شرکت
صلاح الدین قادری یداله تاری وردی

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214 - تاثیر کیفیت افشاء، محافظه کاری و رابطه متقابل آنها بر هزینه سرمایه سهام عادی
زهرا پورزمانی فرناز منصوری

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215 - رابطه بین محافظه کاری و کمتر قیمت گذاری عرضه های عمومی اولیه
سعید سعیدا اردکانی محمد سالاری ابر قویی

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216 - The effect of accounting method on the quality of earnings
یحیی Hasas yeganeh ملیحه Karimi

As the earning of companies is the best decision making base of capital market, but it is threaten with inclusion of predictions, difference accounting method and earning management in earning reporting process. thus the earning precision, confidence, conscious, truth, More

As the earning of companies is the best decision making base of capital market, but it is threaten with inclusion of predictions, difference accounting method and earning management in earning reporting process. thus the earning precision, confidence, conscious, truth, relevancy, high rate of cash, predictability,… and its realization that called earning quality in academic board, play important rule in usefulness of earning in decision making process. Whether the quality of a firm’s reported earnings affects investors' ability to predict future earnings is still a subject of much debate among accounting researchers.lev(1989)suggests that low quality earnings may be causing the relatively low correlation between reported earning and the market’s evaluation of future earning. This dissertation used the valuation model described in Ohlson (1995) and Feltham & Ohlson (1995) to explore the possible links between accounting method choices and the ability of investors to use reported earnings to predict future earnings. The results show that quality of a firm’s reported earnings doesn’t affect investors’ability to predict future earning. Manuscript profile

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217 - رابطه بین محافظه کاری حسابداری با تغییر حسابرس در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
بهمن بنی مهد سید سلمان فلاح میر عباسی

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218 - The Effect of Auditor Tenure and Auditor Type on the Reporting of Conservative Earnings
Azita Jahanshad Morteza Navaei Lavasani

In Iran, according to "the rule of the trustworthy audit firms of the stock and exchange organization(2007)", after 4 years of audit services, audit firms are not allowed to accept the position of the CPA of the listed companies. The purpose of legislators is to increas More

In Iran, according to "the rule of the trustworthy audit firms of the stock and exchange organization(2007)", after 4 years of audit services, audit firms are not allowed to accept the position of the CPA of the listed companies. The purpose of legislators is to increase the independence of auditors, because they believe the independence of auditors will be decreased in long auditor tenure. This subject was attractive for Researchers to study the effect of auditor tenure on the accounting conservatism to know what will happen in a long tenure. We also test the effect of the auditor type(Audit Organization or other Firms) on the conservatism Index and we used the model of Givoly and Hayn(2000) to measure the conservatism. The statistical society includes the listed companies in Tehran Stock Exchange 2003 to 2010. The result of the study indicated that, there is a positive significant relationship between auditor tenure and accounting conservatism, in our opinion, mandatory auditor rotation does not help to increase the accounting conservatism, and therefore we feel the necessity of the revision in the law of mandatory auditor rotation. On the other hand we found that the relationship between auditor types and accounting conservatism is not significant and it means there is no significant difference in accounting conservatism between audit organization and other firms. Manuscript profile

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219 - تأثیر ضریب واکنش سود بر روابط اعتماد بیش از حد مدیریت و محافظه کاری مشروط
مجید زنجیردار زهرا رفیعی

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220 - بررسی عوامل موثر بر تجدید ارائه سود هر سهم
فرزانه حیدر پور حسن ازوجی

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221 - The Impact of Cash Flow Asymmetric Sensitivity on Relationship between Financing Constraints and Conditional Conservatism
یداله تاری وردی ندا عمادیان

This study reviewed the impact of cash flow asymmetric sensitivity on relationship between financing constraints and conditional conservatism in listed firms of Tehran Stock Exchange (TSE). In this study, 138 firms of Tehran Stock Exchange were evaluated. To test the hy More

This study reviewed the impact of cash flow asymmetric sensitivity on relationship between financing constraints and conditional conservatism in listed firms of Tehran Stock Exchange (TSE). In this study, 138 firms of Tehran Stock Exchange were evaluated. To test the hypothesis, themultiple linear regression modelswere used. The findings show that financing constraints have a positive& meaningful impact onconditional conservatism.AlsoCash flow asymmetric sensitivitydoesn't have positive &meaningful impact on conditional conservatism. In addition, Cash flow asymmetric sensitivity does not have a positive & meaningful impact on relationship between financing constraints and conditional conservatism. Manuscript profile

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222 - تجدید فرمول‌بندی تابع ارزش‌گذاری بر اساس اطلاعات حسابداری: مطالعه موردی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران
محمد امری اسرمی محمد علی آقایی

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223 - الگوبندی عوامل مؤثر بر محافظه‌کاری در شرکت‌ها
محمد حسین اسدی مشیزی زهره حاجیها سیده محبوبه جعفری

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224 - Working capital and enterprise risk policies
M.H Zohdi هاشم Valipor A.R SHahabi

The reason that most bankruptcy corporations' does not succeed is the unfavorable status and improper management of working capital. These corporations have good financial status in the long run, but because of incompetent working capital, are not able to compete with o More

The reason that most bankruptcy corporations' does not succeed is the unfavorable status and improper management of working capital. These corporations have good financial status in the long run, but because of incompetent working capital, are not able to compete with other corporations' and they expelled. Profit units are able to affect corporations' rate of cash by applying various policies in relation to working capital management. These strategies can affect rate of risk and their return. The present study survey the affect of policies of corporations' working capital over the rare of Companies risk. The Population in this research has the financial statements of accepted companies in Tehran Stock Exchange (TSE). In order to analyze data, panel analyzes and ANOVA were used. To measure the corporations' risk Beta criteria was considered. The results of this research reveal that, there is a significant and positive relation ship between the policies of working capital and corporations' risk. Other findings of the present research show that there is a significant and positive relation ship between corporations' size and risk. Manuscript profile

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225 - Algorithm Trading Application and Persistence in the Cryptocurrency Market
Saeed Moradpour Mojtaba Dastoori

This article, had been analyzed the persistence in cryptocurrency market. At the beginning of the process, the autocorrelation of the time series data of four cryptocurrencies Bitcoin, Light Coin, Ripple and Ethereum during the period 2017 to 2020 has been studied. The More

This article, had been analyzed the persistence in cryptocurrency market. At the beginning of the process, the autocorrelation of the time series data of four cryptocurrencies Bitcoin, Light Coin, Ripple and Ethereum during the period 2017 to 2020 has been studied. The data of this research are obtained daily from the investing database showed significant autocorrelation among cryptocurrencies. Long-term memory methods such as R/S analysis and fraction integration are used for analysis of market persistence. The results of this study showed that this market is persistence. That means there is a positive correlation between past and future values, and its level and value change over time. These results provide evidence for market inefficiency. Using the pair trading algorithm and redefining it, profit has been made and the results show a return of 1463% in 2 years from 2018 to 2020. The use of trading algorithms based on market memory and cointegration has the potential to generate profits, and the development of models and algorithms can help investors to generate returns and on the other hand lead to more efficient market in the long term. Manuscript profile

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226 - Relationship Analysis of Risk and Performance Criteria Conservative with an emphasis on the role of intellectual capital: Structural Equation Approach
Mehrdad Abdolkarimi Ali Najafi moghadam roya darabi

Relationship Analysis of Risk and Performance Criteria Conservative with an emphasis on the role of intellectual capital: Structural Equation ApproachAbstractConservatism is one of the characteristics of financial reporting that in the form of a limiting principle in th More

Relationship Analysis of Risk and Performance Criteria Conservative with an emphasis on the role of intellectual capital: Structural Equation ApproachAbstractConservatism is one of the characteristics of financial reporting that in the form of a limiting principle in the framework of accounting principles and concepts, plays an important role in limiting the optimistic behavior of managers in the position of information producers on the one hand and estimating the minimum income of investors and credit. Providers, on the other hand, are the most important users. The main purpose of this research is to approach structural equations in analyzing the relationship between risk and performance criteria and conservatism with emphasis on the role of intellectual capital. According to the research goal of 138 companies' financial information during the years 1390 to 1397 using structural and software analysis LISREL has tested research hypotheses. Research has shown that there is a significant relationship between risk and conservatism criteria and performance, but the company's intellectual capital cannot play a role in adjusting to the impact of conservatism and performance.Keywords: Conservatism, Performance Criteria, Risk Criteria, Intellectual Capital Manuscript profile

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227 - The pervasive risk of the financial crisis in the Iranian banking system with the ARFIMA-FIGARCH-Delta CoVaR approach and the expected marginal Shortfall
leila barati mirfeiz falahshams farhad ghafari Alireza Heidarzadehhanzaee

Systemic risk refers to the risk of failure of the financial system or failure of the entire market. This risk can arise from instability or crisis in financial institutions and can be transmitted to the entire financial system as a result of transmission. The purpose o More

Systemic risk refers to the risk of failure of the financial system or failure of the entire market. This risk can arise from instability or crisis in financial institutions and can be transmitted to the entire financial system as a result of transmission. The purpose of this paper was to assess the pervasive risk of a financial crisis in the Iranian banking system. In this study, statistical information of banks during the years 1392-1397 has been used. In the first part, the comprehensive risk indicators of the financial crisis are calculated using the Delta CoVaR index, then the risk susceptibility is assessed using the ARFIMA-FIGARCH method. In the first step, the unit root test indicates the existence of a deficit root in the bank stock price index. Comprehensive risk indicators are then calculated and systemic risk transmission modeling is discussed. The results of the model indicated that the systemic risk situation in the country's banking system was abnormal, which was due to the leverage situation of the country's banks. Using the results of this study, it can also be stated that different financial sectors are required to consider sufficient capital for systemic Manuscript profile

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228 - Long Memory usage in Portfolio Optimization using the Copula‌ Functions: Empirical evidence of Iran and Turkey Stock Markets
Hasti Chitsazan Motahareh Moghadasi Reza Tehrani Mohsen Mehrara

The main objective of this paper is to optimize and manage the portfolio by using copula functions. Copula function has been using as a powerful and flexible tool for the determination of dependency structure. Research data include the Iran stock market index and the Tu More

The main objective of this paper is to optimize and manage the portfolio by using copula functions. Copula function has been using as a powerful and flexible tool for the determination of dependency structure. Research data include the Iran stock market index and the Turkey stock market index. The present study seeks to find the effect of long memory on the structure of dependence between returns and optimal portfolio structure. In the first step, we compare the dependence structure between the net returns and the filter generated from the ARFIMA-GARCH process returns to investigate the impact of long memory on them. In the second step, the influence of the dependence structure between net returns and filtered returns on portfolio optimization has been investigated. The results indicated that the model can be fitted to the return of time series and the best pattern is the frank pattern. The results also indicated the existence of long memory in the mean and variance of stock return on the Iran stock market and the existence of long memory in the variance of the Turkey stock market. All models allocate more percentage of capital to Iran stock market and lower percent to Turkey stock market. Manuscript profile

Open Access Article

229 - The Assessment of the optimal Deep Learning Algorithm on Stock Price Prediction (Long Short-Term Memory Approach)
Amir Sharif far Maryam Khalili Araghi Iman Raeesi Vanani Mirfeiz Fallah

Forecasting stock prices plays an important role in setting a trading strategy or determining the appropriate timing for buying or selling a stock. Deep Learning (DL) is a type of Artificial Neural Network (ANN) that consists of multiple processing layers and enables hi More

Forecasting stock prices plays an important role in setting a trading strategy or determining the appropriate timing for buying or selling a stock. Deep Learning (DL) is a type of Artificial Neural Network (ANN) that consists of multiple processing layers and enables high-level abstraction to model data. The key advantage of DL models is extracting the good features of input data automatically using a general-purpose learning procedure which is suitable for dynamic time series such as stock price.In this research the ability of Long Short-Term Memory (LSTM) to predict the stock price is studied; moreover, the factors that have significant effects on the stock price is classified and legal and natural person trading is introduced as an important factor which has influence on the stock price. Price data, technical indexes and legal and natural person trading is used as an input data for running the model. The results obtained from LSTM with Dropout layer are better and more stable than simple form of LSTM and RNN models. Manuscript profile

Open Access Article

230 - Predicting the daily index of the Tehran Stock Exchange using the selection of appropriate features for the Long Short-Term Memory neural network (LSTM)
Somayeh Mohebi Mohammad Esmaeil Fadaeinejad mohammad osoolian Mohammad reza Hamidizadeh

The stock market index is one of the effective features in investment because it can well reflect the health status and macro change trend of a country’s economic development. Various features affect the stock index. The various combinations of these features crea More

The stock market index is one of the effective features in investment because it can well reflect the health status and macro change trend of a country’s economic development. Various features affect the stock index. The various combinations of these features create a wide state space. Hence, it is impractical to provide a data set containing all these combinations to train the stock index prediction model. in this research, an attempt has been made, after collecting a significant number of effective features on the index, to provide a method for selecting appropriate features for the stock index prediction model with aim of increasing prediction accuracy. For this purpose, the mRMR algorithm is used as the basic algorithm. Also, to select the appropriate model, a number of the most applicable artificial intelligence models for predicting the stock index were compared and according to the results, the LSTM network was selected to predict the stock index. The results of this study show that using the LSTM network and the proposed method in selecting features, with 8 selected features, high accuracy can be achieved in the daily prediction of the Tehran Stock Exchange Index. So that MPE is calculated to be about 2.66, Manuscript profile

Open Access Article

231 - Deep learning for stock market forecasting using numerical and textual information (Long-Short Term Memory approach)
seyyedeh mozhgan beheshti masalegou Mohammad ali Afshar kazemi jalal Haghighat monfared Ali Rezaeian

Stock prices are influenced by many factors, making forecasting challenging. This prediction is often ineffective if it only considers numerical data or textual information. This research aims to provide a method of forecasting the future price of stocks based on the st More

Stock prices are influenced by many factors, making forecasting challenging. This prediction is often ineffective if it only considers numerical data or textual information. This research aims to provide a method of forecasting the future price of stocks based on the structure of a deep neural network using price data, a set of technical indicators, and news headlines as input to the model. For this purpose, Dow Jones stock data and Reddit channel news data have been used. Technical features are extracted from the stock data, and the news data are converted into a feature vector by the Bag of Words method and fed into the Long-Short term memory network for prediction. Accuracy is used as a performance evaluation measure and experiments on two data sets. The only numerical and only text has been used to evaluate the simultaneous use of two information sources. Also, three networks, SVM, MLP, and RNN, have been used to evaluate the model. The results show that the LSTM model achieved the highest prediction accuracy of 69.19% using news and financial data. News data is 65.62% accurate, and numerical data is 51.89%. Also, the LSTM model performs better than SVM, MLP, and RNN neural networks. Manuscript profile

Open Access Article

232 - Presenting a market direction prediction model for gold coin trades in Iran’s Commodity Exchange market using Long Short-Term Memory (LSTM) algorithm
Soheil Zoghi Reza Raei Saeed Falahpor

In recent years, deep learning neural networks have been recognized as powerful tools for solving complex problems. Deep learning is a subfield of artificial intelligence in which complex problems with numerous parameters and inputs are modeled based on a set of algorit More

In recent years, deep learning neural networks have been recognized as powerful tools for solving complex problems. Deep learning is a subfield of artificial intelligence in which complex problems with numerous parameters and inputs are modeled based on a set of algorithms. In this research, a new framework of deep learning is presented. Using wavelet transform, stacked auto-encoders, and the Long Short-Term Memory or LSTM, we predict the market direction in the future contracts of gold coins of Iran's Commodity Exchange market. The input data is first denoised using the wavelet transformer in the proposed method. Then, using the stacked auto-encoder, the indicators influencing the market direction are identified. Ultimately, these indicators are given as input to the LSTM architecture to predict the market direction. Proposing several new technical indicators to increase the accuracy of the proposed model, adjusting the parameters of the utilized algorithms, including LSTM, for this problem, and suggesting a trading strategy to achieve appropriate profitability are among the contributions of the present study. Investigations reveal that the proposed method outperforms other approaches and achieves higher accuracy and efficiency. Manuscript profile

Open Access Article

233 - کاربردی از مدل های حافظه بلند مدت و شکست ساختاری
منصور کاشی میرفیض فلاح شمس لیالستانی محمد دنیایی

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Open Access Article

234 - بررسی حافظه بلندمدت در بورس اوراق بهادار تهران
هاشم نیکومرام علی سعیدی مرجان عنبرستانی

Manuscript profile

Open Access Article

235 - Investigating the Effectiveness of Future Earnings Prospects Stickiness of Conservatism and Managerial Max Ability Using Multivariate Linear Regression Model
Marjan Shahali Mohammadreza Abdoli

The prospects for future earnings, its stickiness, and the cash returns of a company's shares, due to their objectivity and tangibility, are of particular importance to stockholders and capital market players in corporate analysis. Since the behavior and attitudes of e More

The prospects for future earnings, its stickiness, and the cash returns of a company's shares, due to their objectivity and tangibility, are of particular importance to stockholders and capital market players in corporate analysis. Since the behavior and attitudes of executive managers are effective on the prospects of future earnings and its stickiness, in this research, the relationship between future income prospects stickiness and the two behavioral financial features include: conservatism and managerial max ability are investigated. The statistical population of this study includes 206 companies accepted in Tehran Stock Exchange during the period of 2009-2017 which have been tested using multivariate linear regression using Eviews software. The results of the research indicate that there is a meaningful positive relationship between the two criteria and the stickiness of  the future earning perspective. Manuscript profile

Open Access Article

236 - Forecasting Volatility & Risk Management in Tehran Stock Exchange through Long memory impacts
ehsan Taiebysani Madihe Changi Ashtiani

In  this  paper  we explored  the  relevance  of  asymmetry  and  long  memory  in  modeling  and  forecasting  the  conditional volatility and market risk of equity market in Iran capital M More

In  this  paper  we explored  the  relevance  of  asymmetry  and  long  memory  in  modeling  and  forecasting  the  conditional volatility and market risk of equity market in Iran capital Market (Tehran Stock exchange(TSE) and Iran Fara Bourse(IFB)). A broad set of the most popular linear and nonlinear GARCH (generalized autoregressive conditional Heteroskedasticity)-type models is used to investigate this relevancy of asymmetry and long memory. Our in sample and out-of-sample results  displayed  that volatility  of commodity  returns can be  better described  by  nonlinear volatility models accommodating the long memory and asymmetry features. In particular, the FIAPARCH (Fractionally Integrated Asymmetric Power ARCH) model is found to be the best suited for estimating the VaR forecasts for both short and long trading positions. This model given a risk exposure at the 99% confidence interval level have Several implications for equity market risks, policy regulations and hedging strategies can be drawn from the obtained results of this paper. Manuscript profile

Open Access Article

237 - A Survey of Long-Term Memory in the Digital Currency Index
Shima Alizadeh hossein safarzadeh

Long-term memory, also referred to as long-range dependence, explains the correlation structure of values of a time series at long intervals. According to the efficient market hypothesis, prices follow a randomized step process, so returns on assets can not be predicted More

Long-term memory, also referred to as long-range dependence, explains the correlation structure of values of a time series at long intervals. According to the efficient market hypothesis, prices follow a randomized step process, so returns on assets can not be predicted based on past price changes. Long-term memory is a weak point of the business-market hypothesis. Long-term processes have important implications for asset yields and play a crucial role in time series analysis. This study examines the existence of long-term memory in the price index of crypto currencies equals $ 1 and lower for the period from September 1, 2015 to September 1, 2018. To estimate the parameter d, the OLS method is used in the EVIEWS software package. The ARFIMA model is used to test hypotheses. The results indicate that long-term memory is in the currencies of DIGIBYTE, Dodge Coin, EMER Coin, BITSHARES, MAIDSAFE COIN, XEM, Redd Coin, NXT, Verge and Ripple, and on the other hand, three currencies of Byte Coin, SIA Coin, STELLAR lacks long-term memory, and therefore these currencies are among the most efficient market products. Manuscript profile

Open Access Article

238 - Choosing an optimal Model for Explaining & Forecasting the Volatility of Iranian Gold Price Returns: a Comparison of GARCH, IGARCH & FIGARCH Models
Mahdi Shahrazi

This paper compares three models of the GARCH family to investigate the volatility dynamics of gold Price returns. Nowadays, GARCH-type models have been extensively used in modeling the volatility process of various asset price returns. Gold plays a critical role as a h More

This paper compares three models of the GARCH family to investigate the volatility dynamics of gold Price returns. Nowadays, GARCH-type models have been extensively used in modeling the volatility process of various asset price returns. Gold plays a critical role as a hedge against adverse market conditions. An accurate understanding about the gold volatility is important for the financial assets pricing, risk management, portfolio selection hedging strategies and value-at-risk policies. In this study, we use Iranian gold returns data from March 25, 2003 to December 25, 2015 and employ the GARCH(1,1), IGARCH(1,1) and FIGARCH(1,d,1) specifications. The research findings show that the FIGARCH is the best model to capture dependence in the conditional variance of the gold returns. Moreover, we examine the long memory behavior in the volatility of gold returns. According to the estimation results, the long memory parameter is positive and statistically significant. Consequently, long memory is an important characteristic of the gold volatility returns and should be taken into consideration in investment decisions. Also, the out-of-sample evaluation criteria (MAE, RMSE and TIC) select the FIGARCH(1,d,1) as the best forecasting model of gold volatility. Manuscript profile

Open Access Article

239 - The Impact of Auditor Conservatism and the Uncertainty of Economic Policies on Profit Quality
بهزاد قربانی فرزانه پورطاهر اقدم فریدون رهنما رودپشتی

10.30495/jdaa.2022.693138

Abstract This research examines the effect of auditors conservatism on Earnings Quality despite the uncertainty of economic policies in listed companies in Tehran Stock Exchange. .Conservatism of auditors was calculated and evaluated using the model of Chong et al. (20 More

Abstract This research examines the effect of auditors conservatism on Earnings Quality despite the uncertainty of economic policies in listed companies in Tehran Stock Exchange. .Conservatism of auditors was calculated and evaluated using the model of Chong et al. (2003). (Auditor Conservatism based on Basu's model (1997) and the use of the ranking of the audit institutions in accordance with the classification guidelines of the audit institutions and entities subject to Article 10 of the Trusteeship Audit Institutions Code of the Stock Exchange). Jones' modified model (1995) used to measure the earnings quality. In this regard, 150 companies from listed companies were selected for systematic elimination during 2013-2019. The research regression model was tested and tested using static effects approach using panel data . The results of the research hypothesis test showed that auditor conservatism has a positive effect and economic policy uncertainty has a negative effect on profit quality. In other words, the conservatism of auditors leads to an increase in the quality of profits and the uncertainty of economic policies leads to a decrease in the quality of corporate profits. Manuscript profile

Open Access Article

240 - Investigating the Effect of Poly (D L-Lactic Acid) Molecular Weight on the Shape Memory Parameters: A Molecular Dynamics Study
Mohammad Amini Abbas Montazeri

Shape memory polymers are a subset of smart materials that can regain their original shape after a temporary deformation. In recent years, these polymers have been vastly utilized in many industries (especially biomedical). The main purpose of this study was to find the More

Shape memory polymers are a subset of smart materials that can regain their original shape after a temporary deformation. In recent years, these polymers have been vastly utilized in many industries (especially biomedical). The main purpose of this study was to find the influence of the polymer molecular weight on the various shape memory parameters. Additionally, the mechanisms governing the shape memory behavior of polymers are thoroughly studied. Calculating the glass transition temperature and exploring its role on the shape memory behavior of polymeric materials are the other objectives of the current research. In this study, all models were built via Materials Studio and all the simulations were carried out using LAMMPS software. Based on the obtained results, the glass transition temperature of polymer increases with increasing the degree of polymerization. The attempts made to achieve an optimal microstructure revealed that the shape fixity parameter increases from 90% to 94% with increasing the molecular weight from 36000 g/mol to 108000 g/mol. In contrast to the shape fixity, the shape recovery parameter follows a descending trend with increasing the molecular weight. This is attributed to an increase in the ratio of the fixed phase to its reversible counterpart. Manuscript profile

Open Access Article

241 - Influence of mechanical alloying and preheating on fabrication of NiTi alloy by combustion synthesis
Ali Reza Sadegi Aval Shahr Hassan Mostajab o daveh Abolfazl Babakhani Mojtaba Zebarjad Akram Salehi

In this study Ni and Ti with 50 at. % Ni powders were milled and the cylindrical performs obtained by uniaxial cold compaction under 150 MPa pressure. Porous Ni/Ti specimens were synthesized by thermal explosion (TE) at different preheating temperatures (350 °C, 400 More

In this study Ni and Ti with 50 at. % Ni powders were milled and the cylindrical performs obtained by uniaxial cold compaction under 150 MPa pressure. Porous Ni/Ti specimens were synthesized by thermal explosion (TE) at different preheating temperatures (350 °C, 400 °C, 500 °C and 600 °C) and milling times (0.5, 1 and 2h). The effect of preheating temperatures and milling times on microstructure of final products were investigated by X-ray diffraction analysis (XRD), optical microscopy and scanning electron microscopy (SEM). NiTi shape memory alloy with other secondary intermetallic compounds and elemental powders were observed in the final products. Results showed the dominant phase was NiTi in the sample that milled for 1h and preheated at 400 °C. Manuscript profile

Open Access Article

242 - The Effects of Ginkgo Biloba on Passive Avoidance Learning in Mature Male Wistar Rat
حیدر آقابابا راضیه متحدزاده

As respect to this thatGinkgo biloba is one of the most popular herbs which is used to treat amnesia.In this research we investigate the effects of Ginkgo Biloba on passive avoidance learning via measurement STL(Step Through Latency) in male wistar rat.The powder of ext More

As respect to this thatGinkgo biloba is one of the most popular herbs which is used to treat amnesia.In this research we investigate the effects of Ginkgo Biloba on passive avoidance learning via measurement STL(Step Through Latency) in male wistar rat.The powder of extractGinkgo biloba buying from Drug Ahura Company in Iran with no addictive materials and testing on male wistar rat. We use the dosages 40, 65, 90 mg/kg and the dosage 65 mg/kg is as effective dosage. The unit that we use in this test is shuttle box.The unit of Passive Avoidance Learning is shuttle box. The base of this type of learning was the relation between conditioned stimulus (dark) and unconditioned stimulus (electrical shocks). The dosage 65 mg/kg has the most effect and select as effective dosage (p andlt; 0.05) that cause increase in STL(second) and corticosterone (mg/dl). Manuscript profile

Open Access Article

243 - Activation and Inhibition Comparing of GABAB Receptor on Memory in the Basolateral Amygdala (BLA)
M. Khakpoor M.R. Zarrindast A. Vahdati M. Nasehi S.E. Hoseyni

Studies have shown that γ-aminobutyric acid (GABA) neurotransmitter can effect in the modulation of learning and memory in the basolateral amygdala (BLA). The aim of this study was to investigate, the effect of GABAB receptor agonist and antagonist in the BLA on memory, More

Studies have shown that γ-aminobutyric acid (GABA) neurotransmitter can effect in the modulation of learning and memory in the basolateral amygdala (BLA). The aim of this study was to investigate, the effect of GABAB receptor agonist and antagonist in the BLA on memory, in male Wistar rats in a step-through type passive avoidance. In this study, male Wistar rats weighing 240–270 g were used. After guide cannulae were bilaterally placed in the BLA, animals were trained in a step-through type passive avoidance task and then tested 24 h after training to measure memory retrieval and locomotor activity. Post-training intra-BLA microinjection of GABAB receptor agonists baclofen (0.01 μg/rat) or GABAB receptor antagonists phaclofen (0.01 μg/rat) decreased step-through latency during retrieval but did not alter locomotor activity. In conclusion, baclofen and phaclofen decreased consolidation of memory formation in the BLA, and GABAB receptors in the BLA may be involved in the memory consolidation deficits. Manuscript profile

Open Access Article

244 - Influence of Dopamine D2 Receptors of the Dorsal Hippocampus in the Improving Effect of Nicotine on Ethanol-induced Amnesia
مریم‌السادات شاهین سیما نصری مرتضی پیری

Ethanol and nicotine produce some effects via activation of mesocorticolimbic dopaminergic pathway which projects from the ventral tegmental area to the nucleus accumbens and hippocampus. Dopamine D2 receptors have been detected in dorsal hippocampus, which is a key bra More

Ethanol and nicotine produce some effects via activation of mesocorticolimbic dopaminergic pathway which projects from the ventral tegmental area to the nucleus accumbens and hippocampus. Dopamine D2 receptors have been detected in dorsal hippocampus, which is a key brain region that influences learning and memory. In the present study, influence of dopamine D2 receptors of dorsal hippocampus in nicotineandrsquo;s effect on ethanol-induced amnesia was investigated. In this experimental study 255 adult male NMRI mice were used (24 group). The animals anaesthetized and cannulae implanted bilaterally in the CA1 regions of the dorsal hippocampus using stereotaxic method. Seven days after recovery from surgery, the behavioral testing was started in inhibitory avoidance task. In this study ethanol, nicotine and sulpiride (D2 receptor agonist) were used. The Kruskalandndash;Wallis nonparametric one-way analysis of variance (ANOVA) followed by a two-tailed Mannandndash;Whitneyand#39;s U-test, were used for analysis of the data. Differences with P andlt; 0.05 between experimental groups at each point were considered statistically significant. Pre-training or pre-test injection of ethanol induced amnesia (Pandlt;0.001). Pre-test administration of ethanol or nicotine restored amnesia ethanol (Pandlt;0.001). Pre-test intra-CA1 injection of sulpirideblocks the nicotine reversal effect on ethanol amnesia (Pandlt;0.001).On the other hand, pre-test injection of nicotine or sulpiride has no effect on memory by itself (Pandgt;0.05). Our results in this study indicated that the blockage of dopamine d1 receptors of dorsal hippocampus decreases nicotine-induced restoration of ethanol amnesia. Manuscript profile

Open Access Article

245 - Effects of Aqueous Extracts of Purslane (Portulaca Oleracea) on Memorizing and Passive Avoidance Learning in Male Wistar Rats
حیدر آقابابا فریبا جعفری شیبانی حسین عباسپور

Aqueous extract of purslane (Portulaca Oleracea) is a rich source of omega-3fatty acids that has a major role in the evolution of the brain and nervous system and increasing memory. Therefore in this study, effects of aqueous extract of purslane on passive avoidance lea More

Aqueous extract of purslane (Portulaca Oleracea) is a rich source of omega-3fatty acids that has a major role in the evolution of the brain and nervous system and increasing memory. Therefore in this study, effects of aqueous extract of purslane on passive avoidance learning and memory were investigated by measuring the amount of STL (delayed phase) in 40 male Wistar rats weighing 180 to 220 g. The Rats for a weektocompromise with theenvironment(In theheatof the21 andplusmn; 2anddeg; C, 12 hours lightand12 hoursdarkness)were keptin the animalandrsquo;sroom.Purslane purchased from herb shops, and then it was mill after drying and then its aqueous extract was used for examinations on Rats in the shuttle box unit. The One-Way Analysis of Variance to determine the mean and standard error for each group were performed and the Schaffer and Tukey tests for the statistical interpretations were used. Acceptable level for statistical analysis of mean difference, p andgt; 0.05 was considered. In this study, doses of 0.25, 0.5, and 1.0 mg/kg were used. The dose of 0.25 mg/kg was selected as the effective dose that would increase the levels of cortisol and the STL. Manuscript profile

Open Access Article

246 - The Effect of Ecstasys Tablet on Passive Avoidance Learning and Memory
حمیده افتخاری فروزان کشاورز زاده

Today tendency to administration of nervous stimulating drugs is one of the problems of human societies. Ecstasy is a neurotoxin that drives from amphetamines. This substance can produce a depression of cell brain function and alteration in several neurotransmittes.This More

Today tendency to administration of nervous stimulating drugs is one of the problems of human societies. Ecstasy is a neurotoxin that drives from amphetamines. This substance can produce a depression of cell brain function and alteration in several neurotransmittes.This article focuses on the effect of this drug on passive avoidance learning and memory.In this research 40 vistar rat were divided into 5 group (n=8). Control groupreceived no drug. Sham group received serum as soluble of drug and 3 other groups were pretreated with 5, 10 and 20 mg/kg Ecstasy oral. After 22 days passive avoidance learning were surveyed with Shuttle box and step through latency (STL) and total (TLC) were measured. Results were investigated with ANOVA test. In all groups that received Ecstasy, STL and TLC significantly decresed in dose dependent manner (pandlt; 0.05). It is necessary to consider longer STL and TLC means better learning and memory. Results of this study shows that learning and memory deficits in Ecstasy users. Manuscript profile

Open Access Article

247 - The Effect of D2 Receptor Agonist injection in the Nucleus Accumbens on Restoration of Morphine induced Amnesia by Nicotine in Male Rats
روناک عزیزبیگی مریم السادات شاهین مرتضی پیری

Studies have revealed the effect of morphine and nicotine on different types of memory and learning. These drugs produce more of their effects via the mesolimbic dopaminergic pathway. The aim of the present study was to investigate the effects of intra nucleus accumbens More

Studies have revealed the effect of morphine and nicotine on different types of memory and learning. These drugs produce more of their effects via the mesolimbic dopaminergic pathway. The aim of the present study was to investigate the effects of intra nucleus accumbens (intra-NAc) injection of the dopamine D2 receptor antagonist(sulpirid) in nicotineandrsquo;s effect on morphine-induced amnesia. This experimental study was performed on 185 male rats. Rats were anesthetized with intra-peritoneal injection of ketamine hydrochloride, plus xylazine and then placed in a stereotaxic apparatus. Two stainless-steel cannuale were placed in the nucleus accumbens shell. The behavioral testing was started in inhibitory avoidance task, and the step-through latency for entering into the dark compartment was measured for the assessment of memory retention. The amnesia induced by post-training morphine restores with pre-test injection of morphine, nicotine or nicotine plus ineffective dose of morphine. In contrast, pre-test intra-NAc injection of the dopamine D2 receptor antagonist (sulpiride) which had no effect on memory alone prevented the nicotine reversal effect on morphine memory impairment. These results suggest that the dopamine D2 receptor of the nucleus accumbens may play an important role in the improving effect of nicotine on the morphine-induced amnesia. Manuscript profile

Open Access Article

248 - Involvement of ventral tegmental area muscarinic and NMDA receptors on memory retrieval in passive avoidance task
گلاویز محمودی مرتضی پیری علی پورمتعبد صبریه امینی

Behavioural studies have suggested interactions between cholinergic and glutamatergic systems. In the present study, the effect of intra-VTA pretest administration of a nonselective muscarinic acetylcholine antagonist, scopolamine, glutamatergic drugs and their interact More

Behavioural studies have suggested interactions between cholinergic and glutamatergic systems. In the present study, the effect of intra-VTA pretest administration of a nonselective muscarinic acetylcholine antagonist, scopolamine, glutamatergic drugs and their interaction on inhibitory avoidance response was investigated.Rats were anesthetized with intra-peritoneal injection of ketamine hydrochloride, plus xylazine and then placed in a stereotaxic apparatus. Also, two stainless-steel cannuale were placed in the ventral tegmental area. A step-through inhibitory avoidance task was used for memory assessment in male Wistar rats. The drug injected 5 min before testing and the step-through latency was measured with a stopwatch as inhibitory avoidance memory.The results showed that intra-VTA pretest administration of scopolamine (3 and 4 andmu;g/rat) and NMDA receptor antagonist, MK-801 (1 and 2 andmu;g/rat) impair memory retention. Interestingly, co-administration of an ineffective dose of MK801 (0.5 andmu;g/rat) with ineffective doses of scopolamine (1 and 2 andmu;g/rat) significantly decreased the inhibitory avoidance memory. Although pretest intra-VTA injections of NMDA (0.001 and 0.01 andmu;g/rat) had no effect by itself,but its co-administration with scopolamine (4 andmu;g/rat) prevented the decreasing effect of scopolamine on inhibitory avoidance memory retention.Our data may indicate that muscarinic and NMDA receptors in the VTA may be involved in the mechanism(s) modulating inhibitory avoidance memory retention through the VTA dopaminergic projections. Manuscript profile

Open Access Article

249 - Effects of α1- and α2-adrenoceptor agonist and antagonist in the dorsal hippocampus on cannabinoid state-dependent memory
اعظم مشفق پروین بابایی مرتضی پیری شهربانو عریان بهرام سلطانی محمدرضا زرین دست

Cannabinoids are a class of psychoactive compound that produce a wide range of effects in different number of species. The present study evaluated the possible role of andalpha;1- and andalpha;2-adrenergic receptors of the dorsal hippocampus on cannabinoid induced amnes More

Cannabinoids are a class of psychoactive compound that produce a wide range of effects in different number of species. The present study evaluated the possible role of andalpha;1- and andalpha;2-adrenergic receptors of the dorsal hippocampus on cannabinoid induced amnesia and cannabinoid state-dependent memory in adult male Wistar rats. The animals were bilaterally implanted with chronic cannulae in the CA1 regions of the dorsal hippocampus, trained in a step-down type inhibitory avoidance task, and tested 24h after training to measure step-down latency. Post-training intra-CA1 injection of cannabinoid receptors agonist, WIN55,212-2 (0.25 and 0.5 andmicro;g/rat) induced amnesia. Amnesia induced by post-training WIN55,212-2 (0.5 andmicro;g/rat) was restored by pre-test administration of the same dose of WIN55,212-2. Pre-test intra-CA1 injection of phenylephrine could not affect memory but clonidine improved memory impairment induced by WIN55,212-2. Furthermore, microinjection of phenylephrine or clonidine plus an ineffective dose of WIN55,212-2, synergistically restored amnesia induced by WIN55,212-2 . On the other hand, pre-test intra CA1 microinjection of prazosin or yohimbine 2 min before WIN55,212- inhibited pre-test WIN55,212-2 response. These results indicate that andalpha;-adrenergic receptors of the dorsal hippocampal CA1 regions may play an important role in cannabinoid-induced amnesia and cannabinoid state-dependent memory. Manuscript profile

Open Access Article

250 - The Inhibition of State-Dependent Learning Induced By Scopolamine Via Blockade of Dorsal Hippocampal Beta1-Adrenergic Receptors in Rats
بهاره پاکپور مجید نوائیان مرتضی پیری

Adrenergic and cholinergic systems of the brain play an important role in learning and memory. Previous studies indicate that scopolamine impair inhibitory avoidance memory and induce state-dependent learning. In the present study, the effects of andbeta;1-adrenoceptor More

Adrenergic and cholinergic systems of the brain play an important role in learning and memory. Previous studies indicate that scopolamine impair inhibitory avoidance memory and induce state-dependent learning. In the present study, the effects of andbeta;1-adrenoceptor antagonist on scopolamine state-dependent learning were examined in rat dorsal hippocampus. In this experimental study 155 adult male rats were anaesthetized and cannulae implanted bilaterally in the CA1 regions of the dorsal hippocampus using stereotaxic method. Seven days after recovery from surgery, the behavioral testing was started in inhibitory avoidance task. In this study Scopolamine as muscarininc receptor antagonist and atenolol as andbeta;1-adrenergic receptor antagonist were used. Pre-training intra-CA1 injection of scopolamine (1.5 and 3 andmicro;g/rat) impaired inhibitory avoidance memory. Amnesia produced by pre-training scopolamine was reversed by pre-test administration of the same dose of scopolamine that is due to a state-dependent effect. Pre-test intra-CA1 injection of atenolol (0.09 andmu;g/rat) also impaired inhibitory avoidance memory.Furthermore, pre-test injection of atenolol (0.09 andmu;g/rat) 2 min before the administration of scopolamine inhibited scopolamine state-dependent memory.It can be concluded that the andbeta;1-adrenergic receptors of dorsal hippocampus may play animportant role in scopolamine state-dependent learning Manuscript profile

Open Access Article

251 - The Inhibition of State-Dependent Learning Induced By Scopolamine Via Blockade of Dorsal Hippocampal Beta1-Adrenergic Receptors in Rats
بهاره پاکپور مجید نوائیان مرتضی پیری

Adrenergic and cholinergic systems of the brain play an important role in learning and memory. Previous studies indicate that scopolamine impair inhibitory avoidance memory and induce state-dependent learning. In the present study, the effects of andbeta;1-adrenoceptor More

Adrenergic and cholinergic systems of the brain play an important role in learning and memory. Previous studies indicate that scopolamine impair inhibitory avoidance memory and induce state-dependent learning. In the present study, the effects of andbeta;1-adrenoceptor antagonist on scopolamine state-dependent learning were examined in rat dorsal hippocampus. In this experimental study 155 adult male rats were anaesthetized and cannulae implanted bilaterally in the CA1 regions of the dorsal hippocampus using stereotaxic method. Seven days after recovery from surgery, the behavioral testing was started in inhibitory avoidance task. In this study Scopolamine as muscarininc receptor antagonist and atenolol as andbeta;1-adrenergic receptor antagonist were used. Pre-training intra-CA1 injection of scopolamine (1.5 and 3 andmicro;g/rat) impaired inhibitory avoidance memory. Amnesia produced by pre-training scopolamine was reversed by pre-test administration of the same dose of scopolamine that is due to a state-dependent effect. Pre-test intra-CA1 injection of atenolol (0.09 andmu;g/rat) also impaired inhibitory avoidance memory.Furthermore, pre-test injection of atenolol (0.09 andmu;g/rat) 2 min before the administration of scopolamine inhibited scopolamine state-dependent memory.It can be concluded that the andbeta;1-adrenergic receptors of dorsal hippocampus may play animportant role in scopolamine state-dependent learning. Manuscript profile

Open Access Article

252 - The Effect of Endurance Training Before Induction of Alzheimers on Learning Memory and the Changes in Hippocampal Gamma-secretasein Male Wistar Rats
Sajjad Rajabi Amiri Alireza Barari Ahmad Abdi

This study aimed  to investigate the effect of endurance training before induction of Alzheimers on learning, Memory and changes in the hippocampal gamma-secretase in male Wistar rats. For this purpose, 32 8-week-old mature male rats with the avergae weight of 250& More

This study aimed  to investigate the effect of endurance training before induction of Alzheimers on learning, Memory and changes in the hippocampal gamma-secretase in male Wistar rats. For this purpose, 32 8-week-old mature male rats with the avergae weight of 250±17g were randomly divided into two groups of rest (16) and exercise (16) beore Alzheimers induction. After 4 weeks (two 15-min intervals with the speed of 10 m/min in first and second weeks, three 15-min intervals with the speed of 15 m/min in the third week,and four 15-min intervals with the speed of 15 m/min in the fourth week, with 5-min stops), each group was divided into two subgroups: 1. Amyloid beta injection, and 2. no injection. After 72 hours, the animals were killed and their hippocampus was removed. The changes of gamma secretase were measured by Real Time PCR and the obtaiend data analyzed by one-way ANOVA. Morris learning and memory test revealed a significant difference between the time elapsed for finding the platform in different groups on the second (p = 0.001, F = 10.758), third (p ≥ 0.001, p = 0.0057) and the fourth days (p = 0.001, F = 4.846). The time elapsed for finding the platform in the rest-injection group Aβ1-42 was significantly longer than the other gorups on all days (p ≥ 0.001). The results of probe test for spatial memory showed that the time spent in the quadrant of the target circle was significantly different for different groups (p = 0.001, F = 9.25). Also, gamma secretase was significantly decreased in the exercise group compared to rest group after Alzheimers induction (p = 0.001). Aerobic exercise before Alzheimers induction leads to a decrease in gamma-secretase and increase in learning and Memory, and it may lead to hyppocampal plasticity that brings about cognitive and functional benefits. Manuscript profile

Open Access Article

253 - The Effect of Four Weeks of Lemon Essential Oil Consumption and Swimming Training on Memory and Pain in Adult Male Mice
Sara Ahmadizadeh Abdolhassan Doulah Maryam Rafieirad

With age, some functions of the nervous system, including avoidance memory, are impaired. The beneficial effects of exercise on neurogenesis, increasing neuronal synapses, the treatment of mental disorders, helping improve brain injuries, and prevention of neurodegenera More

With age, some functions of the nervous system, including avoidance memory, are impaired. The beneficial effects of exercise on neurogenesis, increasing neuronal synapses, the treatment of mental disorders, helping improve brain injuries, and prevention of neurodegenerative diseases have been proven. Citrus limon is one of the plants mentioned in traditional medicine for its analgesic effects. Therefore, in the present study, the effect of four weeks of lemon essential oil consumption and swimming training on memory and pain in male mice was investigated. To this end, 40 male mice with a weight of 40±  5 g were studied. The mice were randomly divided into 4 groups including control, swimming group, group receiving lemon essential oil, and group of swimming training + consuming lemon essential oil. Swimming practice consisted of four weeks of swimming in water for 30 minutes per session and five sessions per week, and 50 mg/kg lemon essential oil was administered by gavage. The pain threshold was measured to evaluate the avoidance memory of the shuttle box using the tail flick test. The results showed that the essential oil of lemon and swimming training has significantly reduced pain (p < 0.001). Moreover, the combined consumption of lemon essential oil and swimming training increased memory in male mice (p < 0.001). Aerobic exercise, especially swimming, has had a positive effect on memory consolidation and reduction of pain threshold. Probably, consuming lemon essential oil due to the presence of strong antioxidants can reduce the feeling of pain and improve avoidance memory. Manuscript profile

Open Access Article

254 - The Effect of Anxiety and Oleuropein-induced Memory Improvement in an Animal Model of Ischemia
Shahrbanoo Alami Rostami

10.22034/ascij.2022.1942053.1321

Cerebral ischemia is a condition not reaching all or part of the brain, blood, and therefore oxygen. According to the property oleuropein antioxidant, the current study was performed aiming at using this substance to affect anxiety and improve memory in ischemic animals More

Cerebral ischemia is a condition not reaching all or part of the brain, blood, and therefore oxygen. According to the property oleuropein antioxidant, the current study was performed aiming at using this substance to affect anxiety and improve memory in ischemic animals. In this study, 50 Wistar rats in the weight range of 200 to 250 g were randomly assigned to 5 groups including: control group; the ischemia group was divided by occlusion of both common carotid arteries and the three ischemia groups that received oleuropein at doses (10, 50, and 100 mg/kg) by gavage for 14 days. To cause ischemia, bilateral carotid arteries were isolated, blocked in two, and severed in the middle. Memory assessment was performed using the passive avoidance learning test (shuttle box) and the elevated plus maze device was used to assess anxiety. Data were analyzed using one-way analysis of variance (ANOVA) and LSD support. Ischemia decreased memory (p <0.001). Anxiety was reduced (p <0.001) and administration of doses of 10, 50, 100 mg/kg oleuropein, especially 100 mg/kg, led to improvement in memory deficits (p <0.001) and anxiety (p <0.001). Based on the results of this study, it seems that oleuropein reduces the severity of cognitive and behavioral disorders caused by hypoperfusion ischemia due to its antioxidant properties and inhibition of free radicals. Manuscript profile

Open Access Article

255 - Therapeutic Effect of Metformin on Necrotic Cell Death of Hippocampal Cells and Improvement of Spatial Memory in the Fetal Rat of Model Alcohol Spectrum Disorders
Maryam Sabzali Akram Eidi Mahdi Khaksari Hossin Khastar

10.22034/ascij.2022.1933390.1264

Exposure to alcohol during pregnancy causes a wide range of long-term physiological and behavioral effects, collectively referred to as fetal alcohol syndrome (FASD). Nervous disorders due to alcohol abuse in children with apoptosis in several areas of the brain such as More

Exposure to alcohol during pregnancy causes a wide range of long-term physiological and behavioral effects, collectively referred to as fetal alcohol syndrome (FASD). Nervous disorders due to alcohol abuse in children with apoptosis in several areas of the brain such as the hippocampus is associated with activation of the oxidative-inflammatory cascade and high levels of nerve degeneration. Studies have shown that metformin (1,1-dimethyl hydrochloride), used as a first-line drug for the treatment of type 2 diabetes, can rapidly cross the blood-brain barrier (BBB) and have neuroprotective effects in several diseases of the nervous system. The aim of this study was to assess the protective activities of metformin on memory impairment and neuronal necrosis in the rat hippocampus by postnatal alcohol exposure received by gavage on days 2-10 after birth. Moreover, infants received 20 and 40 mg/kg of metformin on days 2-10 after birth. To assess spatial memory, the Morris water maze test was performed 36 days after birth. After the behavioral test, nickel staining was performed to assess necrotic cells. The results revealed that metformin treatment could significantly improve spatial memory impairment (P <0.01) and significantly reduced necrotic neurons in the metformin treatment group compared to the ethanol group (P <0.01). Metformin has been shown to improve spatial memory impairment in neonatal rats exposed to ethanol and significantly prevent necrotic death of hippocampal neurons. Manuscript profile

Open Access Article

256 - The Effect of Bornyl Acetate on Male Alzheimer's Disease Wistar Rats and In Vitro Amyloid Fibrils and Investigating the Immobility Stress
Hamid-Reza Alipour Parichehreh Yaghmaei Shahin Ahmadian Maryam Ghobeh Azadeh Ebrahim-Habibi

10.22034/ascij.2022.1952089.1361

Alzheimer's disease is a neurodegenerative disorder that results in neuronal death and memory loss as it progresses. Following the progression of this disease, the production of free radicals and inflammatory factors occurs and it is now increasingly widespread, especia More

Alzheimer's disease is a neurodegenerative disorder that results in neuronal death and memory loss as it progresses. Following the progression of this disease, the production of free radicals and inflammatory factors occurs and it is now increasingly widespread, especially among the elderly. Studies show that Bornyl acetate, as a monoterpene, has antioxidant and anti-inflammatory effects. Therefore, the present study aims at assessing the effects of Bornyl acetate on AD male Wistar rats. Aβ1-42 was injected into the hippocampus of male rats bilaterally to create the Alzheimer's model. The therapeutic as well as the preventive effects of Bornyl acetate at a dosage (50, 20 mg/kg) were also investigated. Moreover, biochemical enzymes, SOD and MDA, shuttle box behavioral test, histological studies and hematoxylin & eosin and thioflavin-S staining were used to evaluate neurogenesis and amyloid plaques and the effects of short-term restraint stress on AD rats as well as the effects of the compound in vitro. Biochemical factors, histological images and behavioral test of the AD group were significantly different from the control groups and AD group showed a significant decline in learning and memory indices compared with the control group. Also, receiving a Bornyl acetate caused a significant increase in neurogenesis and a significant decrease in plaque density as well as significant changes in biochemical indices and behavioral tests. In addition, Bornyl acetate + restraint stress (R) group elevated learning speed and improved memory compared with the AD group. Notably, the above combination reduced amyloid fibrils in vitro. It seems that this compound can improve memory disorders and complications according to the results of the present study and previous reports suggest the anti-inflammatory and antioxidant effects of Bornyl acetate.  Manuscript profile

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257 - The Improver Effect of Noscapine in Comparison with Clonazepam on Short-Term Memory in Rat
بیژن Shams

Noscapine is one of the opioid alkaloids used as an appropriate cough and reduces the effects of bronchial asthma patients. It has similar effects on benzodiazepines and associated with anxiety and excessive appetite in animal tests. The effect of benzodiazepines is kno More

Noscapine is one of the opioid alkaloids used as an appropriate cough and reduces the effects of bronchial asthma patients. It has similar effects on benzodiazepines and associated with anxiety and excessive appetite in animal tests. The effect of benzodiazepines is known to reduce memory and cause forgetfulness, especially before the learning phase. Morris water maze is an extensively used as an animal model for studying memory usage. We aimed to evaluate the effect of noscapine on short-term memory in male Wistar rats practiced at the 6th and 7th-day courses in the Morris water maze.The time elapsed and the distance traveled to find the hidden platform was considered as a measure of memory sensitivity. Noscapine (0.5 and 1.5 mg/kg) improves short-term memoryand clonazepam (2 mg/kg) antagonized this effect. Noscapine may facilitate short-term memory. Part of this work can be done by modifying benzodiazepine receptors. Manuscript profile

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258 - Effect of Ellagic Acid on Motor and Memory Disorders induced by 6-OHDA in Male Rats
Z. Eydipour M. Rafieirad

Parkinson's disease is a prevalent neuropathological disorder induced due to the degeneration of dopaminergic neurons in the dense part of substantia nigra. Oxidative stress is regarded as the main factor of this disease that causes death of neurons. Considering the pro More

Parkinson's disease is a prevalent neuropathological disorder induced due to the degeneration of dopaminergic neurons in the dense part of substantia nigra. Oxidative stress is regarded as the main factor of this disease that causes death of neurons. Considering the protective antioxidative property of ellagic acid, the aim of the present study was to investigate the effect of ellagic acid on motor disorders and memory of animal model of Parkinson's disease. Forty male rats were divided into 5 groups. To create an animal model, the rats received 6-OHDA neural poison with dose of 8 µg in 2 µl of normal saline solution with 0.01% of ascorbic acid inside medial forebrain bundle (MFB) on the left side of the brain. The treatment groups received ellagic acid with doses of 10, 25, and 50 mg/kg for 14 d as gastric gavage and tests were conducted on the rats one day after the last gavage. Ellagic acid improves motor and memory disorders motor disorders and memory resulting from Parkinson's disease particularly at doses 50 mg/kg. Considering the present findings, ellagic acid has a protective effect on 6-OHDA in the experimental model of Parkinson's disease.   Manuscript profile

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259 - تحلیل غیرخطی رفتار ترمومکانیکی مواد مرکب فعال شده بوسیله الیاف آلیاژ حافظه دار
سیامک مقبلی محمدجواد محمودی

رفتار عمومی ترمومکانیکی مواد مرکب تقویتشده با الیاف آلیاژ حافظهدار با استفاده از یک روش تحلیلی میکرومکانیکی سهبعدی بهمنظور درنظرگرفتن  اثر فعالشدن الیاف پیشبینی میشود. کامپوزیت بهواسطه این روش میکرومکانیکی میتواند تحت با More

رفتار عمومی ترمومکانیکی مواد مرکب تقویتشده با الیاف آلیاژ حافظهدار با استفاده از یک روش تحلیلی میکرومکانیکی سهبعدی بهمنظور درنظرگرفتن  اثر فعالشدن الیاف پیشبینی میشود. کامپوزیت بهواسطه این روش میکرومکانیکی میتواند تحت بارگذاریهای عمومی مکانیکی شامل بارگذاری عمودی و برشی و همچنین حرارتی قرار بگیرد که نهایتاً سبب فعالشدن الیاف آلیاژ حافظهدار در زمینه پلیمری میگردد. با توجه به قابلیتهای مدل میکرومکانیکی ارائه شده، آرایش الیاف در زمینه بهصورت توزیع مریعی شبیهسازی میگردد.  المان حجمی نمایندهی کامپوزیت از دو فاز شامل الیاف آلیاژ حافظهدار و زمینه پلیمری تشکیل میشود و تحت بارگذاری مکانیکی چرخهای محوری قرار میگیرد. بهمنظور نمایش اثر فعالشدن الیاف بر پاسخ کلی کامپوزیت، رفتار زمینه پلیمر بهصورت الاستیک در نظر گرفته‌ میشود و الیاف آلیاژ حافظهدار به‌صورت غیرخطی غیرالاستیک بر اساس مدل سه بعدی لاگوداس شبیهسازی میگردد. این مدل قادر پیشبینی اثرات استحاله فاز آلیاژ حافظهدار و رفتار سوپرالاستیک آنها میباشد. در راستای بسط معادلات ترمومکانیکی آلیاژ حافظهدار در مدل سلول واحد، از روش حل عددی غیرخطی نیوتن- رافسون استفاده میگردد. در قسمت نتایج ابتدا اثرات پارامترهای مهم بر پاسخ ترمومکانیکی کامپوزیت بررسی میگردد و سپس پاسخهای ترمومکانیکی کامپوزیت  در دو بازه دمایی زیاد و کم نشان داده‌ میشود و اثر فعالشدن سیم آلیاژ حافظهدار درون کامپوزیت نمایش داده میشود. نتایج بیانگر این نکته میباشند که با افزایش دما کرنش باقیمانده در باربرداری مکانیکی در کامپوزیت کاهش مییابد بهگونهای که هنگامی که دما بالاتر از ناحیه اتمام تشکیل آستنیت باشد کرنش باقیمانده در کامپوزیت به صفر میل میکند. مقایسه نتایج تحقیق حاضر با تحقیقات موجود در دسترس پیشین، تطابق بسیار خوبی را نشان میدهد. Manuscript profile

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260 - تحلیل ارتعاشات غیرخطی ورق کامپوزیتی با الیاف حافظه دار با در نظر گرفتن تغییرات لحظه ای کسر حجمی فاز مارتنزیت
محمد شرعیات سارا سمایی مجتبی مرادی

در سالهای اخیر، پیشرفتهای زیادی در زمینهی تقویت سازههای کامپوزیتی توسط آلیاژهای حافظهدار صورت گرفته است. این مواد تحت بارگذاری سیکلی مکانیکی، از طریق ایجاد حلقهی برگشتپذیر هیسترزیس، انرژی مکانیکی را جذب و یا تلف می کنند.این ویژگی More

در سالهای اخیر، پیشرفتهای زیادی در زمینهی تقویت سازههای کامپوزیتی توسط آلیاژهای حافظهدار صورت گرفته است. این مواد تحت بارگذاری سیکلی مکانیکی، از طریق ایجاد حلقهی برگشتپذیر هیسترزیس، انرژی مکانیکی را جذب و یا تلف می کنند.این ویژگیبارز آلیاژهای حافظهدار، آنها را برای کاربردهای حسگری، عملگری، جذب انرژی ضربه و میرایی ارتعاشات مناسب ساخته است.در کارهای ارائه شده تاکنون، تغییرات فاز لحظهای و موضعی سیم حافظه دار طی بارگذاری و باربرداریهای پیدرپی در زمان ارتعاش سازه به فرمی دقیق بررسی نشده است.در مقاله کنونی، ارتعاشات ورق کامپوزیت هیبرید تقویت شده با آلیاژ حافظهدار، با ارائه الگوریتمی مناسب جهت برطرف نمودن نارسایی یاد شده، مورد بررسی قرار گرفته است.برای بهدست آوردن معادلات ارتعاشی، از اصل همیلتون و تئوری تغییر شکل برشی مرتبهی اول استفاده شدهاست. همچنین برای مدل سازی آلیاژ حافظهدار، از معادلات بنیادین ارائه شده توسط برینسون استفاده شده و حل معادلات زمانی توسط روش انتگرالگیری زمانی نیومارک صورت گرفته است. سیستم معادلات به دست آمده با استفاده از روش عددی اجزای محدود و کد نویسی به کمک نرمافزار متلب، حل شدهاند. در این مقاله برای اولین بار تغییرات کسر حجمی مارتنزیت به واسطهی تغییرات تنش در هر زمان و تأثیر  آن روی خواص مکانیکی آلیاژ حافظهدار و کامپوزیت هیبرید و نیروی بازیابی آلیاژ حافظهدار در نظر گرفته شدهاند. در نهایت، تأثیر  کسر حجمی فیبرهای حافظهدار در هر لایه و تأثیر  نیروی اعمالی بر رفتار ارتعاشی ورق کامپوزیتی تحت بار ضربهای نیز مورد بررسی قرار گرفته است. Manuscript profile

Open Access Article

261 - A Study of the Relationship between Strategic management ownership and Accounting Conservativeness in the companies Accepted in Tehran Stock Exchange.
mohamadreza akbari mohsen hassani hamidreza bahrami

Due to various motivations, managers trend to recognize profits and postpone losses. Being conservative is a limitation which bars the ability and tendency to implement such an opportunistic behavior. Board of directors, as a leading institution which plays leading and More

Due to various motivations, managers trend to recognize profits and postpone losses. Being conservative is a limitation which bars the ability and tendency to implement such an opportunistic behavior. Board of directors, as a leading institution which plays leading and supervising roles for executive managers' work, has a crucial role in leading the enterprise better and devising more conservative methods in timing profit recognition. The aim of the research is to define the relationship between the percentage of managerial ownership with the level of conservativeness implemented in the financial statements of companies accepted in Tehran Stock Exchange. The research statistical population include one hundred and eleven companies from companies accepted in Stock Exchange and the time span from 1385-1390. Simple linear regression has been used to test research hypothesis and the result of testing this hypothesis show a meaningful and positive relation between managerial ownership and accounting   conservativeness and the lack of relationship between the percentage of free floating shares and accounting conservativeness Manuscript profile

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262 - Cultural and Political Conservatism: The Significance of Moral Foundations
mahmoudreza rahbarghazi samaneh rahmani abolfazl bafgeri

Assessing the effect of moral foundations on different aspects of socio-cultural and political life is difficult because there has not been sufficient data yet. However, doubtlessly, the influence of moral factors on humans’ behaviors is definitive. Although moral More

Assessing the effect of moral foundations on different aspects of socio-cultural and political life is difficult because there has not been sufficient data yet. However, doubtlessly, the influence of moral factors on humans’ behaviors is definitive. Although moral priorities are not necessarily determinant, they construct a complicated system of causal factors which can be important motivating factor in long term periods. Accordingly, the present study aims at investigate the effects of moral values on citizens’ orientations towards conservatism in cultural and political domains among students of University of Isfahan using Haidt and Graham’s Moral Foundations Theory. The present study also is to compare the degree of the relative significance of moral foundations as a variable determining of each ideas of political and cultural conservatism. The results of the present study indicate that moral foundations with coefficient determination as 45% can explain the highest variance of cultural conservatism. In addition, findings of the present study indicate that only two variables of care and respecting authority are effective on political conservatism, while care morality causes the reduction in political conservatism and the variable of respecting authority causes the increase in tendency towards political conservatism Manuscript profile

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263 - Morphic Field Theory in Language Learning
Rozita Zabihi Hasan Ahadi

Abstract: The aim of this study was to investigate the "morphic field", using language skill as a sample of various skills which people try to learn. The research method was casual-comparative. Three hundred female and male students from Islamic Azad University, South T More

Abstract: The aim of this study was to investigate the "morphic field", using language skill as a sample of various skills which people try to learn. The research method was casual-comparative. Three hundred female and male students from Islamic Azad University, South Tehran branch have been selected by cluster sampling method. They were all studying in humanities except foreign languages. By using Power point software twenty correct and twenty incorrect Swahili pair words slides displayed for them about 10 seconds. Participants selected and wrote any word they thought they were correct. Internal consistency of these words by Cranach Alpha was 0.84 and its test-retest reliability was 0.87. The results of "binominal test" indicated that participants in % 50 of cases selected 13 words out of 20 correct words. Also, they selected the correct words in %56.25 of the cases. Furthermore, there is significant difference between selection of correct and incorrect words of Swahili language. In addition, there isn’t any significant difference between female and male in selection of correct and incorrect Swahili words. These findings consist with those studies that study Chinese and Russian languages in other countries. Thus, the "Morphic Field" theory is valuable in facilitating learning among the members of one species. Manuscript profile

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264 - The Effectiveness of Autobiographical Memory Specificity Training (MEST) on Experiential Avoidance Ruminations and Quality of Life among Betrayed Women with Depression Symptoms
seyed masoud dehghan manshadi elham froozandeh mohamad zarehneyestanak

Marital Betray is a traumatic and growing factor in different societies causes many problems for betrayed spouse. The purpose of this study was the effectiveness Autobiographical Memory Specificity Training on rumination, experiential avoidance and quality of betrayed w More

Marital Betray is a traumatic and growing factor in different societies causes many problems for betrayed spouse. The purpose of this study was the effectiveness Autobiographical Memory Specificity Training on rumination, experiential avoidance and quality of betrayed women with depression symptoms in Yazd. For this purpose, during a quasi-experimental pretest-posttest study with a control group, 30 betrayed women were selected by convenience sampling method and randomly assigned to the experimental and control groups. Participants were evaluated in terms of acceptance and practice, rumination and quality of life before and after the intervention. The experimental group received 6 sessions of Autobiographical memory specificity training. Multivariate analysis of covariance results showed that compared to the control group, the experimental group showed a significant decrease in experiential avoidance and mental rumination and a significant increase in the quality of life. It seems that this method can be used as an effective therapeutic intervention in betrayed people. Manuscript profile

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265 - The impact of cognitive rehabilitation on working memory and verbal fluency in dyslexic students (a single case study)
Farhad Radfar Vahid Nejati Jalil Fathabadi

Dyslexia, a complex neurocognitive disorder that affect literacy development, decoding and encoding processes causes significant deficiencies in the process of developing the basic skills of reading and spelling. The purpose of this study is to examine the effect of cog More

Dyslexia, a complex neurocognitive disorder that affect literacy development, decoding and encoding processes causes significant deficiencies in the process of developing the basic skills of reading and spelling. The purpose of this study is to examine the effect of cognitive rehabilitation on working memory and verbal fluency among dyslexic students. Therefore, in an ABA single subject study with a control group, 8 students with dyslexia diagnosis for whom cognitive difficulties such as attention deficit, and working memory was significant were selected through purposive sampling method and randomly divided into control and experimental groups. The subjects participated in 15 sessions of rehabilitation and were presented by assignments related to attentional functions. The subjects were evaluated for working memory and verbal fluency three times in three stages, and also in a time span of four months. The subjects in each group were evaluated10 times using N-BACK and verbal fluency test. The results (visual analysis and effect size) showed that cognitive interventions based on attention games are effective on dyslexic students’ working memory and verbal fluency performance. Strengthening basic cognitive factors such as attention with the use of cognitive rehabilitation in the early years of school can be an effective approach to improve executive functions and treatment among dyslexic students. Manuscript profile

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266 - Comparison of meta-memory in people with symptoms of anxiety, depression and obsessive compulsive disorder in DSM-5
rahim yosefi hasan bafandeh raheb Jafari

Recently, the concept of meta-memory and its relation to the personality and psychological characteristics of individuals have been considered. One of the interests of this field is whether the personality traits of individuals are related to their meta-memory abilities More

Recently, the concept of meta-memory and its relation to the personality and psychological characteristics of individuals have been considered. One of the interests of this field is whether the personality traits of individuals are related to their meta-memory abilities, or whether it is possible to find out the extent of the existence of psychological disorders with the state of meta-memory in the individuals. The purpose of this study was comparison of meta-memory in people with symptoms of anxiety, depression and obsessive compulsive disorder in DSM-5. In this causal-comparative study, 180 patients (60 anxious, 60 depressed, 60 obsessive-compulsive) from Psychiatric Clinic of the University of Medical Sciences of Tabriz were selected by sampling available method and compared with 60 non-patients in memory. The results of ANOVA showed that people with anxiety, depression, obsessive-compulsive disorder and normal people had a significant difference in the level of satisfaction with individual memory, perceived ability, application of memory strategy, and meta-memory. The findings showed that the mean of memory usage strategy of normal people was higher than those with obsessive-compulsive, anxious and depressed symptoms. Paying attention to the role and importance of meta-memory in people with psychological disorders can affect many of their problems. Manuscript profile

Open Access Article

267 - The study of autobiographical memory in immigrant adolescents suffering from post-traumatic stress disorder (PTSD)
Mostafa Ahadi Ali Reza Moradi Jafar Hasani

Post-traumatic stress disorder is an anxiety disorder which is characterized by persistent re-experiencing, avoidance, arousal and cognitive and emotional symptoms in direct or indirect response while faced with traumatic events. Post-traumatic stress disorder, will cau More

Post-traumatic stress disorder is an anxiety disorder which is characterized by persistent re-experiencing, avoidance, arousal and cognitive and emotional symptoms in direct or indirect response while faced with traumatic events. Post-traumatic stress disorder, will cause several problems in behavior. Although adults with post-traumatic stress disorder suffer from memory impairment, but little information is available on children’s field suffering post-traumatic stress disorder. The purpose of this study was to evaluate autobiographical memory in the immigrant adolescents with traumatic stress disorder. For this purpose, in a comparative study, 22 young immigrants suffering the disease were selected as the target group, and they were compared to 22 young immigrant who did not have any criteria of post-traumatic stress disorder in terms of the autobiographical memory, anxiety and depression. Comparing the means indicated that people with post-traumatic stress disorder are significantly weaker than normal in the autobiographical memory function. While there was no significant differences between the two groups in terms of depression and anxiety. The current studies suggest that the autobiographical memory of post-traumatic stress disorder should be considered as an important factor in diagnostic and therapeutic study. Manuscript profile

Open Access Article

268 - The effect of acclimatization and osmopriming of seeds on salt stress tolerance in wheat plant (Triticum aestivum L.)
Afagh Yavari Ghader Habibi Masoumeh Abedini Gholamreza Bakhshi Khaniki

10.22034/aej.2021.705319

Salinity is one of the most important abiotic stresses that affects seed yield and crop production. Salinity causes adverse morphological, physiological and biochemical effects on wheat seedlings. In this research, the effects of seed priming (1 mM proline) on the respo More

Salinity is one of the most important abiotic stresses that affects seed yield and crop production. Salinity causes adverse morphological, physiological and biochemical effects on wheat seedlings. In this research, the effects of seed priming (1 mM proline) on the response of wheat plants (Triticum aestivum L.) to salinity stress in acclimatized and non-acclimatized conditions were investigated. Wheat seeds were subjected to acclimatization and seed priming with proline (1 mM) for 12 hours. Then, the seeds were planted in pots containing saline soil (EC=26.5 dS/m) and plant growth and physiological parameters were investigated. The results showed that in non-stressed conditions, seed yield increased with proline treatment. Pretreatment of seeds with proline under salinity stress preserved their photosynthetic performance compared to acclimatization. The results of examining the characteristics of shoot dry weight along with the measurement of malondialdehyde showed that acclimatization with low salt concentration cannot reduce the inhibitory effect of high salinity (EC=26.5 dS/m). Therefore, more research is needed to optimize the acclimatization protocol, seed osmopriming factors and environmental conditions to increase plant tolerance to salinity stress Manuscript profile

Open Access Article

269 - تاثیر حافظه سازمانی بر عملکرد توسعه محصول جدید در شرکت‌های مستقر در منطقه آزاد تجاری صنعتی ارس
جبرئیل مرزی علمداری محمد حسن حدادی محمد معصوم زاده

Manuscript profile

Open Access Article

270 - The role of orexin 1 and 2 receptors in the accumbens area on passive avoidance memory processing in rats
laleh zokaei esmaeil akbari Morteza Zendehdel وهاب باباپور

Orexin is a neuropeptide that is localized mainly to neurons within and around the lateral hypothalamus and binds to two orexin receptors type 1 and 2. The presence of orexinergic neurons in the accumbens area has also been proven. Previous studies have shown the role o More

Orexin is a neuropeptide that is localized mainly to neurons within and around the lateral hypothalamus and binds to two orexin receptors type 1 and 2. The presence of orexinergic neurons in the accumbens area has also been proven. Previous studies have shown the role of orexin in the dorsal raphe nucleus and hippocampus in learning and memory processes, but so far no study has focused on the effects of orexin in the accumbens area on memory. In the present study, the role of orexin 1 and 2 receptors in the accumbens area on consolidation and retrieval of passive avoidance memory in rats was investigated. For this purpose, 24 Wistar rats were prepared and 4 experiments were designed and performed in the shuttle box environment. After training, the test groups of each experiment were injected with control solution (DMSO), type 1 orexin receptor antagonist (SB334867-A) and type 2 orexin receptor antagonist (TCS-OX2-29) through a cannula into the accumbens area. The results showed that in the passive avoidance memory consolidation phase, the administration of SB334867-A significantly reduced the duration of staying in the light part and the first time to enter the dark part of the box compared to the control group (p<0.05), while Administration of TCS-OX2-29 did not have a significant effect (p>0.05). In the passive avoidance memory retrieval phase, the administration of SB334867-A and TCS-OX2-29 did not cause a significant change in the duration of staying in the light part and the first time of entering the dark part of the box (p>0.05). According to the results, it is possible that the functional deletion of type 1 orexin receptor affects and disrupts the process of passive avoidance memory consolidation. Manuscript profile

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