• List of Articles چرخه

      • Open Access Article

        1 - The optimal choice of futures scenarios auditing profession with grounded theory approach
        امیرحسین بهرامیان Bizhan Abedini Mohammad Hossein Ranjbar Faegh Ahmadi
        The future of “auditing” like any other phenomena depends on a range of variables: conditions such as forthcoming development in international trade globalization understanding needs of auditors and stakeholders for modern financial services and consulting a More
        The future of “auditing” like any other phenomena depends on a range of variables: conditions such as forthcoming development in international trade globalization understanding needs of auditors and stakeholders for modern financial services and consulting as well as developments in information technology, could all have their own effects. Methodology:This research lies in the application research category seeking to show practical problems in “auditing”. Sample is comprised of 16 experts and professional auditors. In the absence of a previous model for such research, factors affecting the further of auditing were considered.Technically, grounded theory and analytic network process (ANP) have been untiled. To achieve this objection, a primary model was developed; ultimately using partial least square regression, an optimum model was evolved.Findings:For the first time as adomestic research, endeavor was made to grade sixty six relatively more important factors out of one hundred and one variables affecting future of auditing through a systematic review of the relevant elements.Based on the results found, social status, infective training and educational courses and government intervention in setting financial reporting regulations, have highest effects on auditing.Furthermore, based on the scenario-making for the optimum model, a model which utilized IFRS requirements and business cycles as a modifying element was found to be more effective as compared to the model using such factors as explanatory or intermediaries in the model. Manuscript profile
      • Open Access Article

        2 - Simulating the Production Line of Reinforcement Bars and Determining the nondominant Solutions for the Number of Cranes
        Mohammadali Afshar Kazemi Mahmoud Alborzi Shadi Mahjoubravesh
        In this research, it has been attempted to model the production line of reinforcement barsusing discrete simulation modeling to determine the number of cranes required, considering therelevant factors such as, production line speed, failure rates of each machine and the More
        In this research, it has been attempted to model the production line of reinforcement barsusing discrete simulation modeling to determine the number of cranes required, considering therelevant factors such as, production line speed, failure rates of each machine and the spacerequirement. To achieve this, the production process was first investigated and an appropriatesimulation model was formulated using the Enterprise Dynamics (ED) simulation package. Therelevant data were then collected for each entity through time study. The sample size and thestatistical distributions were identified. To check for model validation, the simulation resultswere compared with actual data using statistical tests. To determine the desired number ofcranes and improve the production line performance, three indices i.e. output rate, productivityfactor and mean waiting time were determined through expert opinion and eight differentlayouts were constructed as alternatives considering the space constraint. All three indices weredetermined through simulation taking a reproducible approach. The weights of the criteria werecomputed using the Entropy technique and the alternatives were ranked using the TOPSISmethodology Manuscript profile
      • Open Access Article

        3 - The Role of Cultural and Social Implication on the Shape of the Marquee Case study: Bakhtiari seachador and Turkmen oey
        Noraldin Pirkhezri Mohammad sadegh falahat
        Human kind manifested their express and being in the world with the nature of the action and the culture of "home" incorporation, Due to its fundamental shape by the environment, structure of the "marquee" were on the feet. This article focuses on the concept that it is More
        Human kind manifested their express and being in the world with the nature of the action and the culture of "home" incorporation, Due to its fundamental shape by the environment, structure of the "marquee" were on the feet. This article focuses on the concept that it is using of semiotics in the "application" and "syntax" with the method of qualitative analysis result of field observation and a library in the comparative study of two species of marquee with heterogeneous platform, on how the impact of the social and cultural aspect of weight compared to the climate, the functional relationships of causality building materials and technique’s, functionality and demonstration in shape (Signifier) marquees. This research seeks to test the hypothesis that: 1. The shape of the House before the "natural causes", the impact of the breakup of "cultural and social implication" and causes of natural looking toward social and cultural implication. 2. The response of natural causes the same House in the "cultural" platform of any non-lead to the same result’s. Research using of social semiotics of cultural implication in the case study of two aboriginal mining and then express it in communication with the institutions explaining the causality is hindering the natural. Signs in the shape of a marquee such as purporting factors of cultural , social backgrounds. In this study, with the way applications (functional) and the funds somehow (associated with the social environment and cultural fields) are employed as research tool. According to this hypothesis a comparative study this research while symptoms (Signifier, the shape of the marquee), which signify the concepts (signified) social and cultural and other reviews of samples of different cultural contexts and its impact on making a difference in the slab (Shapes) and compared the effect of natural cause is done that leads to the understanding of the concepts and the role of social and cultural implication in this category can be. The results of the research it turns out that not only is the "cultural ideal" implication on the establishment figure in the marquee, despite the impact of the natural causes of functional and tangible role "pivot point" but also beyond natural causes in the context of any culture in the concept of a "cycle of culture _ nature's" nature on the cultural. Therefore no effective natural causality on the shape of the House in its nature , is not a mere natural but also cultural and social meaning in this cycle. The marquee match Seachador & Oey platform for people in both the cultural and the natural causes of pass (climate, building materials and technique’s) from within the culture of the different answers that indicate. (Signifier) is the shape of the tabernacle, the tent of the culture and the form (form, space, structure, process), indicating the platform's culture. Hence the "signified" the fundamental implication on the shape of the culture of the marquee and culture "cycle-nature" natural causes with all rational minutes in harmony with the role of culture and belief implies. Manuscript profile
      • Open Access Article

        4 - Study of architecture students’ learning styles
        seyede somayeh mirmoradi
        Learning style is the person's desire to receive and organize information with a particular method or set of methods, and specifically points to the differences in the preferences of the methods of receiving, organizing and processing information and experiences in lear More
        Learning style is the person's desire to receive and organize information with a particular method or set of methods, and specifically points to the differences in the preferences of the methods of receiving, organizing and processing information and experiences in learning new concepts. Cognitive learning styles are more widely used than other styles and are divided into different categories, one of which is the Kolb’s experimental learning style. The purpose of this study is to determine the students' learning styles in undergraduate architecture students based on Kolb's experimental learning theory. This research begins with the original question of whether a dominant learning style can be described as a common learning style for students of architecture, and the question is whether students' learning styles of architecture are appropriate to the needs and goals of the architecture. Current research is a descriptive-analytic study that was done in a cross-sectional study in 2017. The research community of all students of Architecture Engineering of Babol Noshirvani university of technology in the first to last grade that was 85 students. The results of the research show that the distribution of architectural students is in the order of priority of divergent learning styles of 60.5% and Accommodate is 25%. Given that the characteristics of learners with a divergent learning style are more in line with the artistic and humanitarian aspects of architecture, and these learners have a strong imagination and great creativity, it can be said to largely correspond to the educational conditions prevailing in this field. But architecture is a multidisciplinary field, and in addition to the artistic and human aspects, its technical aspect is also important, as well as in architecture design courses that cover half of the undergraduate units, due to the dual characteristics of the divergence and the convergence of the design process, It is necessary to strengthen the learning style of these students and to use the many abilities of divergent students in this field, the professors will try to choose methods to cover the weaknesses of students with opposite styles. It can be said that a successful learner in multidisciplinary architecture should be able to strengthen the ability to move in the whole experimental Kolb’s learning cycle and use different learning styles in different stages of design. Different solutions can be used to achieve this goal. It is necessary for the professors of this field, while recognizing the dominant learning styles of students, to remind students the importance of each of the abilities associated with each learning style in different aspects of architectural design and help them to identify their strengths and weaknesses. Also, by recognizing the differences between different style learners, professors can provide students with the appropriate educational opportunities with different educational methods in time intervals, proportional to the prevailing percentages of each style. Also, performing architectural design projects in a group consisting of different style students is the perfect solution for further engagement and identification of weaknesses and efforts to strengthen them in a team work. Manuscript profile
      • Open Access Article

        5 - Sketch Training; From Theory to Practice
        Hassan Rezaei Iraj Etessam
        The involvement of the publication of architecture with practice of architect has been long and a subject with multistory and multiuse as "sketch" always same as the design has been scrutinized. We know the architecture is vitalized with notion, and creativity is a matt More
        The involvement of the publication of architecture with practice of architect has been long and a subject with multistory and multiuse as "sketch" always same as the design has been scrutinized. We know the architecture is vitalized with notion, and creativity is a matter leading to the innovation of a novel, appealing and pleasant architectural work of art.The learner of architecture, usually in an educational-training process, exercises the gap between theory and practice through developing "Drawing" skills; but, indeed, it is the sketching that leads him to creativity, dreaming and improvisationfor spreading of his thought and plans- the more this idea is developed, the better architecture will be generated. Therefore, it goes without saying that the cycle of notion to publication in education and, also, the development of design for the architect is a vertical procedure, which includes the hierarchy of loose, evocative and researching sketching; in the everyday terminology of education, they are defined with the terms croquis, schematic design and sketch respectively.There is a direct link between the proper realization of these three subjects and our level of understanding of imagination and schema; such measure, along with skills, gives the architect the opportunity to make ideas and heed the details of scheme. Hence, we can put emphasis on the link between education and sketching in the design process if we consider education as an issue which, basically, changes our viewpoint towards subjects, and regard sketching as a work with which we could observe subjects from our point of view.Indeed, architects basically employ sketching as an educational affair when they utilize it to remember the parts of scheme, draw them and find ideas to view things in different ways. Students, in turn, use sketch in the stages of finding ideas, analysis of data and cognition of subject, and, in the later stages, they benefit from the application of digital software beside the manual schematic designs; they utilize sketch if there is a need for instant explanation or swift change.Nevertheless, the meaning and role of what is entitled sketch and isunder discussion in Iran's schools of architecture is not clear yet; this ambiguity, in theoretical-practical cycle of sketch, has resulted in a decrease in efficient exploitation of "Quantitative-qualitative Capabilities of Sketch" in education, learning and assessment of sketch in design process. This paper has tried to provide the "sketch-cycle" from theory to practice, to model the guidelines and hierarchy in mixed attention to details and generality of design, and as a case study this approach has been explored in sketch test in the Islamic Azad University from the perspective of applicants. According to the research findings, the lack of proper attention to the guidelines of sketch and fading due process of theory-practice cycle of sketch, decrease of use of "Capabilities of Sketch" in the context of teaching and learning in the educational process of architecture have caused that at least in sketch test of the Islamic Azad University as a symbol of quality evaluation of architecture education is clearly traceable.... Keywords: Imagination, Schema, Cycle Sketch, Sketch Training, Architecture Education Manuscript profile
      • Open Access Article

        6 - Standardization of the questionnaire of efficiency model of cycling tourism in Iran
        Alireza Ahmad joushghani Mohamadreza Esmaeili Hamid Sajadihazave
        Efficiency and increasing efficiency in the whole world has become a priority. The purpose of this research was to standardize the efficiency questionnaire of cycling tourism in Iran because there was no tool available in line with the efficiency of cycling tourism in I More
        Efficiency and increasing efficiency in the whole world has become a priority. The purpose of this research was to standardize the efficiency questionnaire of cycling tourism in Iran because there was no tool available in line with the efficiency of cycling tourism in Iran. Therefore, the design and construction of this tool according to experts, which includes all athletes with The history of cyclists and related professors was made that the community included 450 of these experts and also the non-probability sampling method was available. Research findings such as confirmatory factor analysis indicators were performed with the help of PLS software, structural equation modeling and Cronbach's alpha with the help of SPSS. The results showed that the identified factors include causal, contextual, interventional factors, strategies and consequences (management structure, review of improving the level of productivity, interaction and consensus of managers, increasing expertise and awareness, strategic planning in the field of sports tourism, appropriate budget allocation The field of tourism is training of manpower, providing training for the development of manpower, providing security services, strengthening the culture of sports tourism, upgrading and strengthening the hardware sector of tourism, strengthening compatibility and understanding, and creating a competitive environment, and the tool has appropriate validity and reliability and is the best related tool. It has been effective. It is hoped that with the help of this tool, we will witness more success for athletes and cycling tourism in Iran Manuscript profile
      • Open Access Article

        7 - Investigating the Impact of Business Cycles and Investment Strategies on Return Asymmet
        elnaz reshedi fatemeh samadi
        This study empirically had examined the effect of business cycles and investment strategies on return asymmetry. The statistical population of research consists all of companies listed in Tehran stock exchange market during 2014 to 2019 that a number of 118 companies we More
        This study empirically had examined the effect of business cycles and investment strategies on return asymmetry. The statistical population of research consists all of companies listed in Tehran stock exchange market during 2014 to 2019 that a number of 118 companies were considered as statistical sample of research. The research method is causality type, the method of gathering information in literature is based on library research, and in the part of hypothesis, testing is based on documentation. Generally the statistical method had been used in this research is based on combinational data regression method and analysis of variance tests. Results showed that boom business periods cause positive skewness in stock returns and recesion periods cause negative skewness in stock returns. The results also showed that return skewness-based investment strategies did not have a significant effect on portfolio return skewness, but portfolio performance in terms of return and Sharpe ratio for return skewness based strategies was significantly better than other strategies. Succeeding in the stock market of companies, like any other market, requires choosing the right approach and maintaining order. Without these, investing will be just unplanned sales that make the investor's profit or loss more dependent on luck than on skills such as research perseverance, analytical power, decision-making ability, and patience to achieve goals. And things like that. Among the various approaches to investing in the stock market, diversified portfolio formation is recognized as a passive but relatively reliable method. Using this method reduces the amount of risk and keeps the return on investment at a level close to the total market return. Manuscript profile
      • Open Access Article

        8 - Investigate the relationship between Biorhythmic cycles and Error financial decision making in Tehran stock exchange
        zahra shiraziyan
        Make decision is one of the important factor in organization and the managers who act optimization in it can be guide the organization toward successfully. In this research we investigate the relationship Biorhythmic cycles that influence on decision making of investing More
        Make decision is one of the important factor in organization and the managers who act optimization in it can be guide the organization toward successfully. In this research we investigate the relationship Biorhythmic cycles that influence on decision making of investing managers on investment funds in Iran s capital market. The biorhythm components include physical cycle, Intellectual cycle and six sense and the components if error financial decision are compare, commitment, information bias ,cognation bias And rare effect . The research method is descriptive and from the aim standpoint it is applicable. The sample estimate by Cochran formula and the questionnaire distributed between them randomly. Reliability and validity controlled, and the reliability based on Cronbach alpha is 0,88 .The hypothesis test by spearman correlation and based on it there is significant relationship between physical cycle, six sense and error financial decision. Finally to answer the research question we use the structural equation to show the relationship between error financial decision and biorhythm cycles that showed biorhythm cycle effect on error financial decision is 0,33 .for ranking the component of error financial decision we used the Friedman test .In the last we offer some suggestion for researchers, organization, Investment Funds and Managers of Investment funds. Manuscript profile
      • Open Access Article

        9 - Investigate the relation of financial Distress, life cycle and restructuring Strategies of crisis companies in Tehran Stock Exchange
        Abdollah Amiri Parviz Saeidi Farshid Pourshahabi Hossein Ali Bahramzadeh
        Today, corporate restructuring strategies are presented as a solution by chief executives officer and in order to exit the company from the crisis. In this regard, it is necessary to examine the impact of implementing these strategies is highlighted. The purpose of this More
        Today, corporate restructuring strategies are presented as a solution by chief executives officer and in order to exit the company from the crisis. In this regard, it is necessary to examine the impact of implementing these strategies is highlighted. The purpose of this study is to investigate the effect of implementation restructuring strategies in different stages of crisis life cycle companies. For this purpose, we used Z-score Toffler to select crisis companies. 406 years - Company were selected as samples. it was used to determine the stages of the company's life cycle from Dickinson's cash flow model. The Logit regression model was used to test the hypotheses. The results of the paper suggest that Toobin's Q variable only has a significant and negative relationship with the asset restructuring strategy, the total assets variable negatively correlated with the restructuring of management and financial restructuring and with the asset restructuring strategy. Financial leverage variables and institutional shareholders only have a meaningful and negative relationship with the financial restructuring strategy. The cash flow variable only has a positive and meaningful relation with the financial restructuring strategy. There was no relation between the firm's asset return variable and all three restructuring strategies. The growth stage companies use less than the asset - restructuring plan. Birth phases are less likely to be used than restructuring management structures than in other stages. In addition, the decline stage is used as compared to other stages of financial restructuring. Manuscript profile
      • Open Access Article

        10 - The Relationship between Capital Structure and Corporate Performance In the Tehran Stock Exchange (Business Cycle Effect)
        Akram Roshanpazhooh Fraydoon Ohadi
        Identifying the factors affecting company performance and its analysis in the past and its future prediction for decision making in the financial area is very important. Important factors that play a critical role in determining how firms and institutions work are corpo More
        Identifying the factors affecting company performance and its analysis in the past and its future prediction for decision making in the financial area is very important. Important factors that play a critical role in determining how firms and institutions work are corporate capital structure and firm strategies.The purpose of this study is to examine the impact of the business cycle on the capital structure and the impact of capital structure on their performance. Hence, in a descriptive-correlation study،a total of 71 companies fromTehran stock exchange from 2004to2015 were selected. For data analysis, panel regression model and Eviews8 software were used. The results indicate an insignificant effect of the business cycle on capital structure، also indicate the negative and significant effect of capital structure on the company's performance in different business cycles. Manuscript profile
      • Open Access Article

        11 - The Effect of Political cycles in condition of Rational speculative bubbles and Based on the Theory of Constraints on the Real Rate of Return for selected firms in Tehran Stock Market
        Ali Ramezani فریدون Rahnamay Roodposhti Oveis Bagheri
        The main purpose of this research is to test the effect of the rational speculative bubbles and the political cycle based on the theory of constraint on the total rate of return in selected companies of the chemical and petroleum industry (51 companies) In the Tehran St More
        The main purpose of this research is to test the effect of the rational speculative bubbles and the political cycle based on the theory of constraint on the total rate of return in selected companies of the chemical and petroleum industry (51 companies) In the Tehran Stock Exchange during the period of 2009-2016 by econometric model of panel data. Therefore, the determination and estimation of the model of the research was performed based on the diagnostic tests of the fixed effects method. The results of the estimation of each of the model represent the confirmation of the positive and significant relationship between the independent variables and political cycles (in two periods of fundamentalism and moderation), as well as three variables in the model such as; capital cost, earnings, and operating cash flow, which are based on the theory of constraints. Of course, all the research control variables were obtained on the dependent variable of the companies under review. So, based on the estimation and testing the research model of the research, the hypothesis has been approved, it is also states that political cycles as a limiting factor in the price bubbles have a significant impact on the real rate of return in the chemical and petrochemical industry group companies. Finally, the suggestions based on the results of the research are presented to adjust the impact of the political cycles on the total real stock return rate. Manuscript profile
      • Open Access Article

        12 - بکارگیری مدل لاجیت داده‌های تابلویی برای پیش بینی ورشکستگی شرکت‌ها با توجه به چرخه عمر
        الهام غلامی سمانه محمدی پورشاطری
      • Open Access Article

        13 - The Impact of Business Cycles on Life Expectancy in Countries of the Iran Vision Plan 2025
        aziz rezapour ABDOREZA MOUSAVI maryam soleymanimovahed
        Introduction: Life expectancy is one of the most important health indicators that is influenced by various economic and social factors; hence, this study examined the effect of business cycles on life expectancy. Methods: This survey is a retrospective descriptive &ndas More
        Introduction: Life expectancy is one of the most important health indicators that is influenced by various economic and social factors; hence, this study examined the effect of business cycles on life expectancy. Methods: This survey is a retrospective descriptive – analytic study that examined the effects of business cycles, unemployment rate, percentage of health expenditures and urbanization on life expectancy in countries noted in the Iran vision plan 2025. After grouping the countries based on the HDI, model estimation was carried out using the panel's econometric approach. For the first and second groups, the fixed effects and for the third group, the random effect was used. Results: Business cycle in the countries with high HDI, including Iran, has a positive effect on life expectancy and it has no significant effect in the two other groups. The percentage of health expenditure in the first and third groups has a positive effect on life expectancy, but in the second group, has a negative effect. The unemployment rate has a positive effect in the first group and a negative effect in the second group on life expectancy, but in the third group, has no significant effect. The percentage of urbanization also has a positive effect on life expectancy in all groups. Conclusion: The effect of business cycles and socioeconomic indicators on life expectancy varies according to HDI. Considering the positive effect of business cycles on life expectancy in the second group, including Iran, Increase employment rates and economic expansions will increase life expectancy. Manuscript profile
      • Open Access Article

        14 - To evaluate the role of organizational functions in new product development(NPD) (Emphasizing on the auto industry in Iran)
        Farzam Zamani سید محمد سید حسینی
        The competition puts many challenges in front of companies and one of the most important one among them is New Product Development (NPD). NPD is a multidisciplinary concept and is considered in many researches, but the researches have not paid attention to role of diffe More
        The competition puts many challenges in front of companies and one of the most important one among them is New Product Development (NPD). NPD is a multidisciplinary concept and is considered in many researches, but the researches have not paid attention to role of different functions on NPD simultaneously. Considering this gap, this research is shaped and named “To evaluate the role of organizational functions in new product development(NPD)”. The research is looking for the effects of different roles on NPD through an integrated managerial model to manage NPD well. The research has integrated the major functions in NPD process. These functions are organized in a model to study their effects concurrently. The developed model has four sub-model including operation, financial, human resources and marketing. These functions and their roles have been integrated through considering the objectives of NPD. Based on literature review these objectives are considered as ” cost, quality and time” which are set for products before the development. The research can be considered as fundamental and applied one in terms of its objectives. Based on the research method, hierarchical multiple regression is used to analyze the data for 122 projects on the auto industry in Iran. Findings of the research which are valuable to be considered to manage NPD projects show:  Using “concurrency and formality” through development process are associated with NPD objectives  Using cost “management techniques” has a positive association with cost and time objectives of NPD projects  Using a suitable organizational structure has a positive association with NPD objectives  Achieving NPD objectives have positive associations with product success in the market. Manuscript profile
      • Open Access Article

        15 - To Evaluate the Role of Organizational Functions in New Product Development (NPD) (Emphasizing on the Auto Industry in Iran)
        S. M. Seyedhoseini F. Zamani
        Entering the new century, has encountered companies with many competitive forces. The competition puts many challenges in front of companies and one of the most important one among them is New Product Development (NPD). NPD is a multidisciplinary concept and i More
        Entering the new century, has encountered companies with many competitive forces. The competition puts many challenges in front of companies and one of the most important one among them is New Product Development (NPD). NPD is a multidisciplinary concept and is considered in many researches, but the researches have not paid attention to role of different functions on NPD simultaneously. Considering this gap, this research is shaped and named “To evaluate the role of organizational functions in new product development (NPD)”. The research is looking for the effects of different roles on NPD through an integrated managerial model to manage NPD well.The research has integrated the major functions in NPD process. These functions are organized in a model to study their effects concurrently. The developed model has four sub-model including operation, financial, human resources and marketing. These functions and their roles have been integrated through considering the objectives of NPD. Based on literature review these objectives are considered as “cost, quality and time” which are set for products before the development. The research can be considered as applied one in terms of its objectives and descriptive in terms of data gathering. Based on the research method, hierarchical multiple regression is used to analyze the  data for 122 projects on the auto industry in Iran.Findings of the research which are valuable to be considered to manage NPD projects show:- Using “concurrency and formality” through development process are associated with NPD objectives- Using a suitable organizational structure has a positive association with NPD objectives - Achieving NPD objectives have positive associations with product success in the market (in terms of sales and customer satisfaction).   Manuscript profile
      • Open Access Article

        16 - Study of the Coordination between Business Level Strategies and Market Orientation in the Context of Organizational Life Cycle Stages
        S. M. Baghery F. Asghary
        To have a forward and movement towards development in today's changing and uncertain condition, not only should organizations expand their tangible and intangible resources and inner capabilities, but also respond more efficiently to environmental changes with more atte More
        To have a forward and movement towards development in today's changing and uncertain condition, not only should organizations expand their tangible and intangible resources and inner capabilities, but also respond more efficiently to environmental changes with more attention to the environment and strengthen their position among competitors while increasing their competitive power. This study aims to investigate active companies in food industry in Mazandaran Province to determine whether different stages of organizational life cycle (introduction, growth, maturity, and decline) can affect the relationship between competitive strategies in business level and market orientation. To define the conceptual model of the study, strategic reference points including control input (low or high) and focus (internal or external) were considered. On this basis, business level strategies and different stages of life cycles were determined, and the relationship between the two has been evaluated on market orientation. In terms of practical purposes as well as research methods and data collection, the present study is among the non-experimental and descriptive research surveys, and is regarded as correlation research series. According to the results of the study, it can be concluded that there is a correlation between business-level strategies and market orientation with the stages of organizational lifecycle. Manuscript profile
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        17 - An integrated approach to green design, product life cycle, AHP Fuzzy And environmental management accounting (Case Study: wire and cable manufacturing company of Tabriz)
        Jamal Bahri Sales Fatemeh Rezaie
        Today, managers have found, the costs associated with the environment, provided that the rightly identified, measured and allocated, the can lead to saving and create the potential benefits. Accounting Management enables companies to analyze their effects on nature and More
        Today, managers have found, the costs associated with the environment, provided that the rightly identified, measured and allocated, the can lead to saving and create the potential benefits. Accounting Management enables companies to analyze their effects on nature and the environment, and inform the company management about this issue and the financial impact on nature. In this article in addition to the analyzing the aspects various of management accounting and product production cycle using analytic hierarchy fuzzy, Explains the rating of amount observance of of environmental standards in the production of wire and cable manufacturing company of Tabriz. Manuscript profile
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        18 - Corporate life cycle, organizational financial resources and corporate social responsibility
        fereydun rahnamaye rudposhti anahita zandi
        This study examines the association between the corporate life cycle and corporate social responsibility (CSR). This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2011-2017. For testing of research hy More
        This study examines the association between the corporate life cycle and corporate social responsibility (CSR). This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2011-2017. For testing of research hypotheses, multivariate linear regression has been used based on panel data. Empirical results show that the maturity stage of the company's life cycle has a significant and positive relationship with participation in corporate social responsibility activities.. Our results show that size, profitability and slack resources moderate the association between the corporate life cycle and CSR Manuscript profile
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        19 - Environmental Management Accounting with Integrated Approach for Fuzzy Design in Green Manufacturing by Using Fuzzy Analytic Hierarchy Process
        Zahra Pourzamoni Saeed Mashayekhi Fard
        Since 1990, support of environment and green manufacturing was considered as an important item in business. Nowadays, governments and people have concluded that they have to support the process of green production and consumption. The aim of this process is less contami More
        Since 1990, support of environment and green manufacturing was considered as an important item in business. Nowadays, governments and people have concluded that they have to support the process of green production and consumption. The aim of this process is less contamination, low consumption, high quality and optimum utilization of earth resources, in such a way that the next generation would have healthy environment. This issue makes the green design in current competitive environment into a challenge which organizations will face. In this regard, in order to optimum control of raw material consumption, water, energy and fuel, creation and disposal of wastes and residues as well as prevention of environmental pollution, the environmental managing accounting (EMA) tools such as Life Cycle Assessment (LCA) and Life Cycle Costing (LCC) are used.The purpose of this study is introducing a comprehensive method with integrating concepts of life cycle assessment(LCA), life cycle costing (LCC), by fuzzy analytical hieratically process (FAHP) to measure being green product and green design for assessment the risk of environmental effects and the performance of companies who are active in ceramic and tile production industry. Five specifications proposed by European Union (EU, 2009) for assessment of environmental effects and four traits developed by Sarkis Model (2003) for evaluation organization's performance are used. Manuscript profile
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        20 - The effect of earning management on stock liquidity, emphasizing at life cycle stages )Dikkinson Model Test )
        rasol Baradaran Hassanzadeh Saeed Ghassemi
        The goal of the present research is to investigate about the effect of earning management on stock liquidity during different stages of life cycle of firms enlisted in Tehran Stock Exchange. To realize the research goals we studied 92 firms during the time period betwee More
        The goal of the present research is to investigate about the effect of earning management on stock liquidity during different stages of life cycle of firms enlisted in Tehran Stock Exchange. To realize the research goals we studied 92 firms during the time period between 2008 and 2015. In order to measure earning management we have used a Modified Kaznik Model (1999), and to measure stock liquidity we have used 20 liquidity criteria, through which 17 items are among trading criteria, and 3 remaining criteria are from among information criteria or are order-oriented. Also, to measure firm’s life cycle we have used Dickinson’s Model (2011). To test the hypotheses we have used a multiple variables regression pattern. Results of the present research showed that as earning management increases, the firm’s stock liquidity decreases and also earning management results in a reduction of stock liquidity of firms in emergence and growth stages. Manuscript profile
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        21 - The Investigate Relationship between Working Capital with Corporate Governance and Pecking Order Theory in listed company in Tehran stock exchange (TSE)
        هادی هرمزی سعید علی احمدی
        This paper investigates the relationship between working capital with corporategovernance and Pecking Order Theory in listed company in Tehran stock exchange(TSE). The period is 2000 to 2009. This research is used the pool data. The resultsindicate that is significant r More
        This paper investigates the relationship between working capital with corporategovernance and Pecking Order Theory in listed company in Tehran stock exchange(TSE). The period is 2000 to 2009. This research is used the pool data. The resultsindicate that is significant relations between manager tenure, Size Company, growthcompany and free cash flow with working capital. But, is a not significant relationbetween working capital with Debt, government owner and institutional owner. Also,the results indicate that it is Pecking Order Theory in listed company in Tehran stockexchange (TSE). Manuscript profile
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        22 - Development of the Ohlson and Feltham-Ohlson Valuation models using the Dickinson’s life cycle classification
        M. Reza Emami Naeini Forogh Rahimi Mougouei
        Ohlson (1995) and Feltham-Ohlson (1995) valuation modelsare accounting based models that affect from accounting income, discount rate and conservatism. The Life Cycle Theory says that company show different characteristics in some important aspects during different stag More
        Ohlson (1995) and Feltham-Ohlson (1995) valuation modelsare accounting based models that affect from accounting income, discount rate and conservatism. The Life Cycle Theory says that company show different characteristics in some important aspects during different stages of its life and has specific politics in each stage of its economic life. These policies are reflected in the company's accounting information. So investors and analysts consider different importance to these variables at different stages of the life cycle. The aim of this study is to achieve adjusted versions of the ohlson and Feltham-Ohlson prediction and valuation models using the Dickinson’s life cycle classification (2011). For comparative assessment of the initial and adjusted models the panel data of the 143 firms listed on Tehran Stock Exchange between 2009 and 2014 is used. The results show that the adjusted models have better performance in both predicting abnormal earnings and firm’s valuation compared to the initial models. Manuscript profile
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        23 - Efficiency of the operating cycle And sales growth of companies In the shadows pay attention to Philosophy Tools of Evolution Steps of Management Accounting
        Farshad Sabzalipour Ali Sayyadi Soumar Khadijeh Nasri
        The main purpose of the current paper is to investigate The degree influence of operational cycle and sales growth As a result of use Advanced management accounting tools in companies. For this purpose, in the current paper has been used of a questionnaire with the fina More
        The main purpose of the current paper is to investigate The degree influence of operational cycle and sales growth As a result of use Advanced management accounting tools in companies. For this purpose, in the current paper has been used of a questionnaire with the financial statements of 1394 companies listed in the Tehran Stock Exchange. Analysis of research data has been made at two levels of inferential and descriptive statistics With the use of Smart pls and spss softwares. The results show that companies use the tools of developmental stages higher ,Because of using tools More advanced cost management, uses Maximum of capacity limits ,And more attention to the life cycle and value chain of goods; they have a more efficient operating cycle. as well results show Which evolved tools management accounting For reasons such as Market downturn And lack of competitive strategy in companies , not Significant impact on sales growth ,But companies that use Quarter IV Evolution tools have higher sales growth. Manuscript profile
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        24 - Comparative study of financial information reliability based on life cycle theory
        Zohreh Hajiha Malek Bahadori
        Based on competing and signaling theories, companies have different characteristics and conditions in their various stages of their life cycle, which may have an impact on their financial reporting. Therfore, the purpose of this study is to investigate the effect of rel More
        Based on competing and signaling theories, companies have different characteristics and conditions in their various stages of their life cycle, which may have an impact on their financial reporting. Therfore, the purpose of this study is to investigate the effect of reliability of financial information on different company’ life cycles. In order to verify the reliability of financial information based on the conceptual framework of financial reporting, two components of faithfull represatation and information neutrality have been used. Hence, in order to measure these two components, the earnings management index as an information’ relaiability’ decreasing factor in reverse and two of the criteria are based on the reported profits in curent and last year. The reported EPS of previous and current periods are inversely used to assess the neutrality.The sample consists of 127 Tehran Stock Exchange companies during the period of 2012- 2017. In order to examine the hypotheses of the research, analysis of variance was used to compare the mean of variables using the least significant difference (LSD) and SPSS software. Research findings suggest that there is no significant difference in faithfull represatation during corporate different life cycles. Also, the results of research indicate that the impartiality of the information neutrality presented and maturity and decline stage do not differ significantly. While the neutrality of the information presented in the growth stage is significantly different with the maturity and decline stages. Based on the results, it can be concluded that the policies for the use of financial information do not differ during the life of the companies. Also, the results of this study are in accordance with the signaling theory. Manuscript profile
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        25 - Studying the Pricing of Earnings Components During Corporate Life Cycle
        Freydoon Rahnamaye Roodposhti Farid Gholami Hassankiadeh Sara Karimpour
        Many studies have shown that users of financial statements are not able to correctly price the components of earnings. Based on competitive and signalling theories, firms’ reporting and earnings quality vary in different stages of the life cycle. Therefore, in thi More
        Many studies have shown that users of financial statements are not able to correctly price the components of earnings. Based on competitive and signalling theories, firms’ reporting and earnings quality vary in different stages of the life cycle. Therefore, in this research, we try to study the pricing of earnings components over the life cycle of firms. This study was conducted through the mishkin test expanded by the model of Allen et al (2013). In order to implement this plan, data of 78 companies accepted on the Tehran Stock Exchange during the years 2004 to 2014 were collected from CODAL and TSE-Client. The evidence suggests that cash component and accruals components are respectively underpriced and overpriced by market in growth stage. In addition, there was no evidence of mispricing of accruals related to the growth of the company at the maturity stage. Evidence also showed that these items are underpriced in the declining stage. The pricing of other components of earnings was similar in three stages. Given that the smallest and largest amount of absolute value of the difference in the coefficients of earnings components was respectively observed in the maturity and the declining stages, it can be concluded that earnings at the maturity and the declining are respectively the lowest and the most misleading. Manuscript profile
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        26 - Applications of the life cycle assessment method with the aim of energy conservation in the construction industry
        Kiana Rasekh Mamak Salavatian Marzie Kazemzade
        Nowadays, there has been an increasing interest in the study of life cycle assessment in all industries namely the construction industry in developed countries with the increasing awareness of the environmental effects of buildings and the emergence of powerful tools fo More
        Nowadays, there has been an increasing interest in the study of life cycle assessment in all industries namely the construction industry in developed countries with the increasing awareness of the environmental effects of buildings and the emergence of powerful tools for their evaluation. Despite various articles have been published in different countries in this field, none of them has focused on the challenges of using life cycle assessment, related studies, and potential solutions to address the challenges. The purpose of this article is to present a systematic report of a comprehensive review of applied studies in the life cycle assessment method in the construction industry to provide a potential solution for future targeted research in this field. The research method of this paper included a brief review of the subject literature to provide an overview of the life cycle assessment method and systematic selection and study of review articles/books to examine the benefits and challenges of life cycle assessment research. By examining the valid research articles from 2000 to 2023 in the collection of ISI articles and Persian scientific research articles, a total of 72 related articles were studied. First, statistical reports on the geographical and thematic distribution according to the variety of factors affecting the life cycle assessment in construction were presented, and then the objectives of the study, fields of action, databases, tools and environmental effects of the published authoritative articles were examined and the strengths and weaknesses of the recent researches were revealed. The findings showed that the use of integrated databases and also the computational principles and coordinated calculator software along with the unification of functional units lad to the alignment of research within the framework of unit standards, as well as the possibility of comparing and expanding the conclusions and as a result, they provide a more comprehensive picture of the environmental effects of construction products and systems for professionals. Manuscript profile
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        27 - Application of social lifecycle approach in assessing social sustainability (Case Study:Menarid Project)
        sara hajialiani Farahnaz Rostami mostafa Ahmadvand Ali Asghar Mirakzadeh Hossein Azadi
        Introduction, the necessity of paying attention to social and understandable aspects of social sustainability during the evaluation of development projects is one of the most important and key tools in planning and policies for growth and development by governments.Mate More
        Introduction, the necessity of paying attention to social and understandable aspects of social sustainability during the evaluation of development projects is one of the most important and key tools in planning and policies for growth and development by governments.Materials and Methods:The overall paradigm of this mixed research is sequential-exploratory (qualitative-quantitative). In terms of controlling variables, it is non-experimental and in terms of purpose, it is an applied-developmental research. In the sequential-exploratory project, first the process of collecting and analyzing qualitative data is done and then these results are used for quantitative (questionnaire) section. Finally, both quantitative and qualitative analyses are interpreted and analyzed in one place. Results and Discussion :The findings indicated the fact that social sustainability was maximum in the time constraints of the project implementation and among the components of social sustainability, the component of social participation was identified as important points and high effects on social sustainability. Conclusions: The results of social sustainability assessment based on the social lifecycle approach can promote things such as creating a common view on comprehensive management of natural resources, sharing past information, advanced and planned development activities, better coordination of measures with existing investment, improving the design and regulation of future projects and plans, and identifying and addressing the main obstacles and bottlenecks for the development of successful approaches. Manuscript profile
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        28 - The assessment of the utility and effectiveness of the biking plan for the citizens of the region 8 of the city of Tehran
        Seyed Mohammad Ghoreishi
        Abstract: Enjoying a healthy, productive and a high level of quality life is a public right in which its liability and production is on the government and to fulfill this goal, providing proper equipments and facilities for supplying physical, spiritual, social and mora More
        Abstract: Enjoying a healthy, productive and a high level of quality life is a public right in which its liability and production is on the government and to fulfill this goal, providing proper equipments and facilities for supplying physical, spiritual, social and moral health is one of the natural rights and essential needs. The benefits of biking as a system of public transportation is an issue which has challenged the city's directors and politicians. Finding some strategies was necessary to gain the most welcoming and satisfaction of the citizens of this plan. This research was started with the aim of assessing utility and effectiveness of the biking plan of the region 8 citizens. The method of this research is exploratory. The researcher maker questionnaires was provided as a research tool in 3 different parts specially for bicycles' container in charge persons and those people who are not willing to use bicycle as a research device. The statistic society of this project has been selected through a simple random method and in 3 groups including 30 members of the bicycles' container in charge persons, 50 members of users and 50 members from those who are not willing for biking either as a sample. Initially, a collection of information regarding size and geographical information related to the region 8, its total population, information regarding the containers consist of the number of bicycles, the internal expense of each container during each month, the number of those bicycles which need to be repaired, the number of stolen bicycles, accidents and incidents which probably happen to some of the users and finally the other basic information with the plan of collecting patrols and gained results of the planned questionnaires by the researcher through using the SPSS computer packages were analyzed as following: after analyzing the in charge persons' responses, it was specified that in their opinion, the most important strength point is related to decreasing the air pollution and urban traffic and the most important weak point is due to women biking unauthorization and their suggestion is due to allocating some parts of the streets to biking route. In users' opinion, the most important reason of using bicycles is to help to reduce the air pollution and the most important strength point of this plan is that it’s free of charge and the most important weak point is lack of having appropriate facilities including horn, basket or reflective paints and specifically the bicycle's lock. Making LBT for biking in the streets is one of the most important issues which has to be done to make the conditions more convenient in using the bicycles for citizens. After analyzing the responses of those people who don't like to use bicycle, it got clear that the reason for not using the bicycles was the lack of possibility iv city's any areas and the most important weak point of this plan is the lack of security for bicycle users and the solution for using the bicycles is making LBT in the streets. Manuscript profile
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        29 - The assessment of Omega-3 fish oil pollution with mercury derived from shark and tuna fish in post-market surveillance in Tehran by cyclic voltammetry
        بهروز اکبری آدرگانی لطیفه نویدپور مریم شکرچی
        Fish oil is one of the best sources of fatty acids dietary supply. Recently, use of fish oil isenhanced based on its useful effects on human health. Unfortunately, due to industrial pollution,many fish and fish oils have high levels of mercury. Mercury is one of the mos More
        Fish oil is one of the best sources of fatty acids dietary supply. Recently, use of fish oil isenhanced based on its useful effects on human health. Unfortunately, due to industrial pollution,many fish and fish oils have high levels of mercury. Mercury is one of the most poisonousmicroelement for the ecosystem. mercury is toxic and can damage the brain and the nervoussystem. The main object of this research was the assessment of Omega-3 fish oil pollution withmercury derived from shark and tuna fish in post-market surveillance in Tehran by cyclicvoltammetry. For this pupose fourteen fish oil brands was collected from market retail andtransferred to the laboratory. In this research, closed vessel microwave extraction and cyclicvoltammetric method was employed. The digestion process was perfomed via four steps in aconstant 50 bar pressure and a gradiant temperature from 145 to 200 ˚C. The mercury content offish oils was in the range of 11.03–107.11 ng/ml. Validation of parameters reveal that theprecision of developed method was 2.3 percent in mean standard deviation. In conclusion, fishsuch as swordfish and shark and tuna fish are also a source of exposure to the heavy metaltoxin, mercury. So the potential toxicity of omega 3 fish oil capsules with mercury must beconsidered and it is necessary to measure the mercury content of these capsules with a simple,precise, accurate and economic method. Manuscript profile
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        30 - Application of Life Cycle Assessment Method to Compare Environmental Impacts of a Green Roof and a Normal Roof
        Elma Mohammadi Seyed Hamed Mirkarimi Marjan Mohammadzadeh
          Introduction: Green roof is one of the options to improve environmental problems of urban areas. Meanwhile there are some worries about the environmental impacts of creating green roofs, as despite the benefits of vegetation, some layers of green roofs like wate More
          Introduction: Green roof is one of the options to improve environmental problems of urban areas. Meanwhile there are some worries about the environmental impacts of creating green roofs, as despite the benefits of vegetation, some layers of green roofs like waterproof membrane, are made from polymers. In this survey, environmental impacts of an extensive green roof in its lifetime were compared with a normal roof. Materials and Method: In this survey, life cycle assessment method was used. Since there are various methods to implement a green roof, first different methods of implementation and different materials that can be used in its layers were studied and collected. Then some of these methods were chosen to investigate their environmental impacts in order to find the optimized option to create a green roof. On the next step, life cycle assessment of optimized option and normal roof was conducted. The open LCA software was used to compare environmental impacts of different implementing methods, and also optimized option and normal roof. Results and Discussion: Results showed that the green roof has less environmental impacts than normal roof, during its lifetime. In addition, it was indicated that in some impact categories that the environmental impacts of green roof was more than normal roof the reason was using PVC and geotextile (glass fiber and polyester) in its layers. Results of this paper can be improved by measuring benefits of creating a green roof (such as reducing quantity and quality of run off amounts), and also using materials with less environmental impacts in green roofs layers. Manuscript profile
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        31 - Investigation of environmental impacts of potato production using life cycle assessment
        Majid Dekamin EHSAN KHODAREZAEI
        Background and Objective: In recent years, the debate over the environmental sustainability of agricultural productions is increased widely. In this context, environmental impacts of potato production in the Hamadan province (the largest producer of potatoes in Iran) we More
        Background and Objective: In recent years, the debate over the environmental sustainability of agricultural productions is increased widely. In this context, environmental impacts of potato production in the Hamadan province (the largest producer of potatoes in Iran) were studied.Material and Methodology: In this research, life cycle assessment approach was used to identify and reduce environmental impacts. Data were collected by face to face interview with farmers in Nahavand (2020-2021). The CML IA method was selected to impact assessment. The environmental impact were assessed for impact categories including involved the global warming potential, depletion of fossil fuel resources potential, acidification potential, eutrophication potential and human toxicity potential. Producing one ton of potatoes was determined as a functional unit.Findings: The results showed that the production of one-ton potato consumes 1774.75 MJ energy. It emits 125.52 kg CO2eq, 5.04 kg SO2eq, 1.34 kg PO4eq, 69.4 kg 1,4-DBeq that respectively are involved the global warming potential, depletion of fossil fuel resources potential, acidification potential, eutrophication potential and human toxicity potential.Discussion and Conclusion: The analyses revealed that the production of chemical fertilizers and electricity had highest effects on global warming, depletion of fossil fuels and human toxicity. Also, direct emissions from the field because of nitrogen and phosphoric compound in fertilizers had highest effects on eutrophication and acidification. Manuscript profile
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        32 - Investigating How the Selection Process of the World Sustainable Architecture Award Is Based on the Main Indicators of Sustainability
        maryam farhadian sina Razaghi asl Kaveh Shokoohi
        Background and Objective: The World Award for Sustainable Architecture is the largest award accepted by the international community in the field of sustainability in architecture, which is given annually to five prominent architects in this field and shows the best inte More
        Background and Objective: The World Award for Sustainable Architecture is the largest award accepted by the international community in the field of sustainability in architecture, which is given annually to five prominent architects in this field and shows the best intellectual ideas in this field. Since familiarity with international characteristics of sustainability in architecture and their evolution in architectural works can reveal the main orientations in the field of sustainable architecture, in the present study, in order to recognize this issue, three characteristics of sustainable architecture as the main goals of sustainable architecture in the largest donation process. World Awards have been reviewed and analyzed. Methods: In this paper, first, the presence and absence of all three acceptable characteristics of sustainable architecture in the award process from 2007 to 2016 have been investigated by the method of contextual analysis, and then the global approach to each of the three characteristics has been analyzed. Finally, by examining the regression diagram, the future orientation trend is approximately predicted. Results and Discussion: The results of all three characteristics in the selection of top awards in this field have shown a change in the direction towards the selection of projects with all three characteristics of sustainable architecture from 2011 to now, and also in the analysis of scatter regression diagram, on the one hand, the trend Increasing attention to life cycle and saving resources was identified in the selection of top projects, and on the other hand, the trend is Decreased attention to design was identified based on human needs. Manuscript profile
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        33 - Design for Disassembly and Shifting to Eco-Friendly Architecture
        Seyed Mehdi Amirkiaei Seyed Majid Mofidi Shemirani Mohammadjavad Mahdavinejad Mohammadmehdi Raissamiei
        Background and Purpose: Construction and demolition waste management is one the controversial issues in building industry. The “hidden water” and the “hidden energy” of building material are from among the most important issues in designerly appr More
        Background and Purpose: Construction and demolition waste management is one the controversial issues in building industry. The “hidden water” and the “hidden energy” of building material are from among the most important issues in designerly approach to energy efficiency under the high-performance architecture theory. The aim of the research is to outline the concept of design for disassembly in order to minimize construction and demolition waste (C&DW) and facilitate appropriate disposal.  Materials and Methods: Descriptive-analytical method has been adopted in which description of the theoretical concepts has merged with an analytical approach to the expert opinions. Results: Studies have shown that the successful cases in the framework of design for disassembly were deliberately designed with dismantling prediction from the early stage of the design process. Integrated approach toward the life cycle is the key factor in eco-friendly design and construction which is based on recycling, creative reuse, repurposing and upcycling strategies as a part of “green aesthetics”. Discussion and Conclusions:The concept of design for disassembly rots from flexibility in architectural design process and is an influential procedure for C&DW. The life cycle assessment (LCA) is a comprehensive methodology to address gains of the concept of design for disassembly. Moreover it has showed a meaningful relationship between design for disassembly and the environmental impacts which might be addressed as designerly approach to energy efficiency.  Manuscript profile
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        34 - Evaluation of municipal solid waste final disposal scenarios through life cycle assessment and analytic hierarchy process methods (Case study: Tehran)
        Somayeh Khan Pouraghdam Mehdi Ghanbarzadeh Lak Mehrdad Mohtadi Mohammad Reza Sabour
          Background and Objective: An integrated model of life cycle assessment and hierarchical analysis was developed to determine the best practical method for municipal solid waste disposal. The model used for environmental and technical assessments of scenarios inclu More
          Background and Objective: An integrated model of life cycle assessment and hierarchical analysis was developed to determine the best practical method for municipal solid waste disposal. The model used for environmental and technical assessments of scenarios included (A) landfilling of wastes without energy extraction; (B) waste incineration with energy recovery and ash burial; and (C) production of compost from the organic components and landfilling other wastes. Method: In order to conduct environmental assessments, the amount of greenhouse gas emissions (GHGs) was estimated by life cycle of the disposal method. Technical evaluations were carried out based on the hierarchical analysis method and a survey of experts. In order to analyze the results of the proposed model, Tehran city in Iran was selected as a case study. Findings: The highest greenhouse gas emissions occurred in scenario A, and the lowest was associated with scenario B. Maximum discounts on emissions from burning putrescible wastes, paper and cardboards were obtained in scenario B. In contrast, landfilling of such wastes in scenarios A and C was the main source of methane production. Although the incineration of plastic wastes might lead to more energy extraction in scenario B, the generation of non-biological CO2 had an incremental effect on GHG emissions. Scenarios A and C had a relatively high superiority over scenario B from the perspective of most technical criteria, but the probability of leachate in these scenarios reduced their technical advantages. Discussion and Conclusion: Based on the combination of evaluations, the method of landfilling without energy extraction is the most inappropriate option, and waste incineration with energy extraction leads to the lowest greenhouse gas emissions and is technically acceptable. Manuscript profile
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        35 - Comparison of Greenhouse Gas Emissions in Solid Waste Management Systems Using Life Cycle Assessment (LCA)
        Mohammad Javad Zoghi Ariayaman Ghavidel Mohsen Saeedi
        Background and Objective: Municipal solid waste treatment is one of the greenhouse gas (GHG) emissions sources. Waste management systems can affect GHG emissions from these sources. This study evaluates the current and other three patterns of integrated waste management More
        Background and Objective: Municipal solid waste treatment is one of the greenhouse gas (GHG) emissions sources. Waste management systems can affect GHG emissions from these sources. This study evaluates the current and other three patterns of integrated waste management systems (IWMSs) with respect to greenhouse gas emissions, using life cycle assessment (LCA), based on the Lavandevil case. Method: System 1 represents the current MSW management in Lavandevil, including collection, transport and landfilling. Other three IWMSs along with collection, transport, landfilling and incineration include recycling (system 2), anaerobic digestion (system 3) and recycling and anaerobic digestion (system 4). Results: The results show that global warming potential (GWP) from system 1 amounts to 840 Kg CO2 eq, whereas GWP from system 4 reduces to 474 Kg CO2 eq for each ton of Lavandevil’s MSW. Considering the results obtained from this study, in all management systems (system S1-S4), lanfilling has the highest share in GWP increasing. GWP from landfilling can be reduced by power generation from landfill gas (LFG). Therefore, in this study, all management systems (system S1-S4) are assumed under two different methods (landfilling with and without energy recovery). By assumption, 75% recovery of landfill gas results in a GWP reduction of nearly 36% by GWP of landfilling. Conclusion: The results show that source separation and use of separate waste in recycling and anaerobic decomposition processes have the highest impact in GWP reducing. Therefore, this study suhhests that source separation of waste, recycling and anaerobic decomposition treatment should be increased in the country’s waste management systems. On condition that both treatment systems could not be founded together, recycling is favorable over anaerobic digestion. Manuscript profile
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        36 - Concentrations of Pb, Zn, Cu and Cd and their distribution in the urban environment of Kerman, Iran
        Mohammad Ali Hamzeh Mohammad Mirzaee Hossein Mozaffari
        This study investigated the concentrations of Pb, Zn, Cu and Cd in the urban areas of the city of Kerman to find out whether the measured concentrations of heavy metals in soil, rocks, surface and ground waters and sediments can be related to anthropogenic contamination More
        This study investigated the concentrations of Pb, Zn, Cu and Cd in the urban areas of the city of Kerman to find out whether the measured concentrations of heavy metals in soil, rocks, surface and ground waters and sediments can be related to anthropogenic contamination or natural weathering of rocks. Heavy metal concentrations in these samples were determined by flame atomic absorption spectrometry and inductively coupled plasma mass spectrometry. These concentrations were compared with environmental investigation limits.  The fresh rocks (limestone) contain relatively low concentrations of heavy metals as shown by background values. This study revealed that soil of Kerman is anomalously rich in some heavy metals. The accumulation of these contaminants is likely to accelerate as a consequence of rapid traffic as well as economic and industrial growth in the urban environment of the city. The characteristics of environmental geochemistry cycle are related to the pH range of rainwater (pH=6.8), high lead and copper values in dust particles (Pb>70 ppm and Cu>80 ppm), few anomalous values of lead in surface and ground water (0.01-0.12 ppm in surface water and 0.01-0.13 ppm in ground water), and very high values of lead (>10000 ppm) in some soil and sediment samples. The most polluted and dangerous cycles are caused by Sarasiab polluted creek (Pb and Zn values >10000 ppm) after Kerman garrison and soils close to battery, oil-change, and automobile-painting shops ( Pb>5000 ppm). However, Cd concentration was not a source of pollution in this region. Other pollution sources may be leachates, sewages, and landfills. Soil, sediment, and some of water samples had concentrations of metals (Pb>Cu>Zn>Cd) and the concentrations mostly exceeded the maximum permissible limit announced by the US EPA.  A GIS system was developed for Kerman urban environment quality evaluation so that health risk management practices could be planned.     Manuscript profile
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        37 - A Parametric Model for Assessment of Environmental Sustainability of Construction Systems with Emphasise on Production and End Life Phases (With Numerical Assessment Approach to Life Cycle by LCIA method under ISO14042 Supervision)
        Asghar Mohammad Moradi Seyed Bagher Hosseini Hamid Yazdani
        Background and Objective: Limitation of undesirable effects of construction industry is one of the most important environmental concerns in recent decades. Expansion of construction activities is an inevitable issue and like any other industrial product, buildings can b More
        Background and Objective: Limitation of undesirable effects of construction industry is one of the most important environmental concerns in recent decades. Expansion of construction activities is an inevitable issue and like any other industrial product, buildings can be considered as a result of raw materials and renewable and non-renewable types of energy use. At the final step of a building life cycle, there is no other way except demolition or recycling. Previous studies in this field have emphasized the building assessment during its use phase. Whereas large aspect of energy usage and pollutants production can be found in construction and demolition phases. Method: Current paper reviewed the researches yet have been done and studied appropriate methods, tools and criterion to assess environmental sustainability of construction systems, especially on production and demolition phases. Results: The main goal of this study is to find a way for parametric assessment of environmental sustainability in construction systems, with emphasis on production and end phase of a building life cycle. Conclusion: Finally, this study presents a six-parameter numerical model that can help to evaluate environmental compatibility of any building by which environmental sustainability of a construction system can be assessed with emphasis on production and end phase of its life cycle.   Manuscript profile
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        38 - Spillover between OPEC oil Price and Equity Markets Considering Business Cycles and Structural Breakdown (Case study; GCC Countries and Iran)
        morteza bavaghar Mahdi faghani Mohammad Hossein Ranjbar
        Studying the spillover between markets is an important and controversial topic in the financial field. The purpose of this study was to investigate the spillover between OPEC oil prices and the stock market of Iran and GCC countries considering trade cycles and structur More
        Studying the spillover between markets is an important and controversial topic in the financial field. The purpose of this study was to investigate the spillover between OPEC oil prices and the stock market of Iran and GCC countries considering trade cycles and structural failure. The data were collected monthly through the OPEC official web site and the archives of each of the countries listed on the stock exchange index from the beginning of 2012 until the end of the first half of 2018, using bivariate GARCH-BEKK, correlation models and Granger Causality test. The results show that the spillover of OPEC oil price volatility without affecting structural breakdown affects the stock markets of the target countries. But when it comes to structural failure, the results will be different. The results of Granger Causality test also show that there is no causal link between OPEC oil price and Tehran Stock Exchange index, but in some of GCC countries such as Saudi Arabia and Bahrain, oil prices at different intervals is due to changes in the stock market index. Manuscript profile
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        39 - Identification of the indicators of the life cycle management model for the development of banking services Case Study: Parsian Bank))
        Samira Shafaei yamchelou vahidreza mirabi esmaeel hassanpoor Mohammad Hossein Ranjbar
        This research was conducted using the method of thematic analysis and interviews with 10 experts from the banking sector. The results of the categorization of the topics identified during the coding phases into the four phases of the product life cycle in the model for More
        This research was conducted using the method of thematic analysis and interviews with 10 experts from the banking sector. The results of the categorization of the topics identified during the coding phases into the four phases of the product life cycle in the model for the management of the life cycle of banking services showed that distinct facilities, service quality and human resources management are the basic themes of the indicators in the introduction phase, communication with customers and increases in marketing activities are the basic themes of growth stage indicators ,structural changes, customer retention, new services and internal audit are the basic themes of maturity stage indicators, and the granting of inappropriate facilities, ineffective communication with government and inaccurate estimates are one of the basic themes of indicators for the decline stage.In the quantitative part of the research, the analytic hierarchy process of AHP was used to prioritize the categories of the LCM model. The Expert Choice software is used by performing bidirectional comparisons between decision elements. According to the experts, the quality of services is the most important indicator in the introduction phase and the increases in marketing activities is the most important indicator in the growth phase and structural changes are the most important indicator in the maturity phase and inaccurate estimates are the most important indicator in the decline phase. Then the qualitative results of the research were also tested quantitatively, using statistical tests such as the t-test one sample and the Friedman test. Manuscript profile
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        40 - corporate governance and Stock Price Adjustment Rate with emphasis on the life cycle
        ali keramati farhod Saeid Jabbarzadeh Kangarlouei Jamal Bahri Sales asgar pakmaram
        The main purpose of the present experimental study is to determine the effect of corporate governance mechanisms on the information retrieval rate in stock prices, with an emphasis on the life-cycle pattern of cash flow patterns. The research sample consisted of 112 com More
        The main purpose of the present experimental study is to determine the effect of corporate governance mechanisms on the information retrieval rate in stock prices, with an emphasis on the life-cycle pattern of cash flow patterns. The research sample consisted of 112 companies that have been selected from Tehran Stock Exchange for the period of 2013-2019. The results of the hypothesis test showed that the quality of corporate governance does not have a significant effect on the information retrieval rate in stock prices. The results of the hypothesis test showed that the quality of corporate governance does not have a significant effect on the information retrieval rate in stock prices. Manuscript profile
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        41 - Designing target leverage model over the life cycle of the company
        ha,ed salehi yadolah tariverdi afsaneh tavangar amir reza kayghobadi
        In this paper, the difference in the target leverage during the life cycle of companies listed on the Tehran Stock Exchange is examined. Leverage is the ratio of the proportion of debt a company tends to achieve, and the leverage ratio is defined as the distance between More
        In this paper, the difference in the target leverage during the life cycle of companies listed on the Tehran Stock Exchange is examined. Leverage is the ratio of the proportion of debt a company tends to achieve, and the leverage ratio is defined as the distance between operating cash flow and the time required to invest, and is structured based on trade-off theory (TOT) and pecking order theory (POT) the optimal investment is determined. For this purpose, using GMM method, 153 companies listed on the Tehran Stock Exchange in the period of fiscal year 2011 to 2018 were selected and data analysis was performed using stata and eviews software. In examining the factors affecting the difference in leverage, growth and profitability opportunities were more stable than the size and tangible fixed assets. The findings of this study are important for researchers because the results show that the classification ratio of companies at different stages of the life cycle, the interpretation of the results by considering the factors affecting the structure of the target capital. Therefore, researchers espacialy financial managers could check the assignment of their firms intothe life stage by this model in order to compare their firms’capital structure in the same stage because their behavior change iver the life cycle. Manuscript profile
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        42 - Studying the Effect of the components of the cash conversion cycle and return on assets in abkame company.
        Khosro Faghani Makarani Zahra Bineshian Yaser Ahmadi
        This study examines the relationship between the cash conversion cycle and return on assets in this company from (1382) through (1390).in this research we study the effect of different variables of cash conversion cycle on profitability in this company. these variables More
        This study examines the relationship between the cash conversion cycle and return on assets in this company from (1382) through (1390).in this research we study the effect of different variables of cash conversion cycle on profitability in this company. these variables consist of: Account Payable period,Inventory Turnover Period,Account Receipt Period. Current ratio, debt ratio, sales growth was considered as a control variable. For analyzing datas and accepting or rejecting each hypothesis we use from pearson and regresun correlation coefficient also we use that for normality. The conclusion of this study shows an inverse relationship between variables of cash conversion cycle and return on assets. it means if account receipt, cash conversion cycle and period of debt payment  increase ,the profitability of this company will decrease  so managers can create the positive value for shareholders with decreasing period of debt payment, period of inventory turnover, period of demand collection and… Manuscript profile
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        43 - The effect of the political cycle on the Tehran Stock market trading volume and liquidity
        Farhad Hanifi Ghasem Gholamlou
        This study examines the impact of political cycle on Tehran stock  Exchange performance. Political cycle is a four-year cycle that Is known to  political business cycle and   Presidential cycle. Political cycle theory shows  that stock returns&n More
        This study examines the impact of political cycle on Tehran stock  Exchange performance. Political cycle is a four-year cycle that Is known to  political business cycle and   Presidential cycle. Political cycle theory shows  that stock returns  fall  during  the first  half  of a presidency, and  rise  during  the second  half  of a presidency .Also Stock market performance in different years from a government in USA  Indicated stock returns is lower in the second year than in other years .In this study, stock market performance is measured by Trading volume and  Liquidity Index. The research method is based on the goal, application and is based on the method  descriptive .we used two methods to collect data and content,library method and  Using the Exchange documents. The study used descriptive and inferential statistics. Statistical analysis was performed using SPSS software. The results of this research indicate that There is significant relationship Between the independent variable (Political cycle) and  dependent variables ( Trading volume and Liquidity Index ). In other words, there is significant difference between Thehran stock performance (Basis of  two  indicators) the first half and second  half of a presidency. Also, there is no significant difference between Thehran stock performance the different years of a presidency. In summary , this research shows Tehran Stock Exchange follow the political cycle. Manuscript profile
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        44 - A Model for Explaining Working Capital Management: A Structural Equilibrium Modeling Approach
        Syed Ali Mahdian Iraj Noravesh
        Working capital is a huge part of the company's capital and its management is of great importance. Because current assets and liabilities include items that directly contribute to the operating cycle of the company. Therefore, based on this argument, the present study a More
        Working capital is a huge part of the company's capital and its management is of great importance. Because current assets and liabilities include items that directly contribute to the operating cycle of the company. Therefore, based on this argument, the present study aims to provide a model explanation for working capital with financial performance and profitability of the company with the approach of structural equation modeling. For this purpose, a sample of 159 companies accepted in Tehran Stock Exchange during the years 2010-2010 was selected. Working capital management (hidden variable) by observable variables (average payback period, average period of inventory turnover, average payment period, cash cycle, cash holdings, current ratio, and cash cycle turnover efficiency) and performance The financial and profitability of the company was also measured based on the rate of return on assets and the rate of return on equity. Following the assurance of the appropriateness of fitting the measurement and structural patterns of research, the results indicate that the management of working capital reduces financial performance. Also, the results of structural equations of this study showed that the management of working capital in accordance with the conservative policy of the manager leads to reduced profitability of the company Manuscript profile
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        45 - Economic Cycle and Symmetric Volatility of Financial Market Returns: Study of Emerging Economies
        Saeed Moradpour Reza Tehrani Seyed Mojtaba Mirlohi Ezatolah Abbasian
        In the present research, the main issue is the modeling of stock market volatility fluctuations in emerging markets. In the first step, by using Hadrik Prescott's filter and Garch model (1.1), for extraction of economic cycle, by using the GDP we are indicating business More
        In the present research, the main issue is the modeling of stock market volatility fluctuations in emerging markets. In the first step, by using Hadrik Prescott's filter and Garch model (1.1), for extraction of economic cycle, by using the GDP we are indicating business cycles of conteries, the desired economics of modeling are carried out and the results obtained using Regression has been implemented on the returns of sample markets in 24 countries. The study period was between 1992 and 2016. The results show the significance and ability of models presented in the modeling of stock market fluctuations, and the relationship between economic cycles and capital market returns has been confirmed in some countries.     Manuscript profile
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        46 - Impact of Buffer capital changes on banks portfolio risk changes
        Majid Zanjirard Alireza Zamanpour
        Capital is one of the fundamental factors in assessing the health and stability of the banking system. On the other hands, the value of the banks’ capital has a significant effect on their competitive position. Therefore, the utility and appropriateness of the cap More
        Capital is one of the fundamental factors in assessing the health and stability of the banking system. On the other hands, the value of the banks’ capital has a significant effect on their competitive position. Therefore, the utility and appropriateness of the capital base is as safe cover against a wide range of banking risks. The purpose of this study was to determine the effect of Buffer capital changes on the risk changes of banks’ portfolios. This research has been collected in term of applied methodology and accomplished transaction data in the period of five years from 2011 to 2015. The statistical   population of the study consisted of 17 with systematic elimination sampling from Stock Exchange organization. For analyzing the data, Linear Regression and Correlation tests were used Eviewse software. The research results show, changes in Buffer capital have a significant effect on portfolio risk changes and given the negative coefficient of the variable of the Buffer capital changes, there is an inverse relationship between Buffer capital changes and portfolio risk changes. Also, Buffer capital changes in interaction with the business cycle, income diversification and asset fluctuation affects banks’ portfolio risk changes.   Manuscript profile
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        47 - Financial Astrology in Stock Market Analysis
        Mohsen Ghasemian Feraydoon Rahnamay Roodposhti
        Financial Astrology as a tool in field of Technical Analysis is used in stock market analysis for many years. Although it's an old science and a known way for market analysts but in Iran it's unknown for traders and academic researchers. A doubt in point of view is nece More
        Financial Astrology as a tool in field of Technical Analysis is used in stock market analysis for many years. Although it's an old science and a known way for market analysts but in Iran it's unknown for traders and academic researchers. A doubt in point of view is necessary for investigators to test the claims but mysterious tools and unknown references would make it slow in science development and use it by market technicians. In this research some references in financial astrology including books, articles and related soft ware would be introduced to know the position of this field in financial markets. Results of this research show the usage of Financial Astrology in Capital Market Analysis and would help us to have a better realization of trading cycles and finally can help in portfolio stock selection. Manuscript profile
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        48 - The Soil Enrichment of Cations under the Influence of Canopy and Litterfal Leaching
        Akrama Ahmadi Maryam Moslehi Jouybari Omid Zakeri
        Background: The leaching from the surface of vegetation resulting from the complex relationship of soil and vegetation is an important part of the nutrition cycle that controls the ability of plants to access elements or the release of food from the ecosystem along with More
        Background: The leaching from the surface of vegetation resulting from the complex relationship of soil and vegetation is an important part of the nutrition cycle that controls the ability of plants to access elements or the release of food from the ecosystem along with the decomposition process. Therefore, the aim of this study was to investigate the importance of trees leaching in the nutrient cycle (base cations) and introduce it as a vital nutrient source for improving soil fertility and sustainability of forest ecosystems.Methods: This study is a review on published studies, a library and a comprehensive review of the literature, nationally and internationally.  Results: Leaching of nutrients from the canopy and forest floor with rapid absorption is an important factor of soil fertility and sustainability of ecosystems that should be considered in the forest management. Forest management and forest cover influence the nutrient quality and access in the soil and plants by erosion, litter quality, organic matter and nutrient cycling. For the forest management plan and marking, cut intensity, thinning and lightening intensity, additional information about the status and leaching intensity is required in any area to prevent the imbalance of the ecosystem with a comprehensive plan.Discussion and Conclusion: In fact, with sufficient information on the leaching function of different species and using in management, we can determine the correct combination in forestry and silviculture operations associated with soil fertility protection and increase of production potential.  Manuscript profile
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        49 - Using of Life Cycle Assessment to survey environmental impacts of products
        Elma Mohammadi Seyed hamed Mirkarimi Marjan Mohammadzadeh
        Societies are going toward informed and proper usage of resources in respond to the widespread environmental problems. Value of terms like environmental friendly products and green technologies are increased among managers and users day by day. In this regard, Life Cycl More
        Societies are going toward informed and proper usage of resources in respond to the widespread environmental problems. Value of terms like environmental friendly products and green technologies are increased among managers and users day by day. In this regard, Life Cycle Assessment method with the goal of surveying environmental impacts of products, considers all of the processes and materials used for building, using and after using phases of a product. The application of this method is increasing in the global scientific and industrial community, but in our country there has not been sufficient attention to this subject, thus this paper was written in order to introduce this method. In different parts of this research, first the development and completion of this method, some of its usages in different economic sectors, and the way of accomplishing its 4 stages were explained. Then some available software to accomplish this method was compared with each other. Finally, future prospect of Life Cycle Assessment was described, and it seems that this method is going toward considering component of sustainable development (People, Planet, and Prosperity). Manuscript profile
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        50 - انتخاب بهترین مسیر ویژه دوچرخه در حمل ‌و نقل شهری با استفاده از ‌GIS(نمونه موردی :شهر جدید اندیشه)
        هومن رحیمی علی پایدار
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        51 - تحلیلی بر اولویت‌بندی وضعیت چرخه حیات در مناطق نمونه گردشگری مورد مطالعه: قطب گردشگری اسلام آباد غرب
        غلامرضا نوری زهرا تقی زاده معصومه امانی بختیاروند
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        52 - تبیین تحولات کارکردی روستاها و گذار از اقتصاد کشاورزی به گردشگری با تأکید بر نظریه چرخه حیات (مطالعه موردی: دهستان فیروزجاه- شهرستان بابل)
        محمدرضا رضوانی سیدحسن مطیعی لنگرودی فاطمه محمدزاده لاریجانی
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        53 - A Study of the Effect of Corporate Social Responsibility on the Provision of Life-Cycle Budget
        Anahita Zandi
        The relationship between organizational social responsibility and budget provision is an important aspect in the quality analysis of the production industry. In this study, the factors of corporate social responsibility merged with the expansion aspects of the productio More
        The relationship between organizational social responsibility and budget provision is an important aspect in the quality analysis of the production industry. In this study, the factors of corporate social responsibility merged with the expansion aspects of the production life cycle. The purpose of the present study is to review the effect of corporate social responsibility on the provision of life-cycle budget. This research was conducted using the annual data from the accepted corporations in Tehran Stock Exchange from 2013 to 2020. By systematic deletion method, 152 corporations were chosen as the statistical sample. Data analysis was conducted by Excel and EViews and hypothesis testing was done by multivariate linear regression based on panel data. The results showed that organizations in different life-cycles have different limitations for budget provision and that the corporates' social responsibility behavior can decrease the limitation of their budget provision. Moreover, corporate social responsibility can immensely lower budget provision limitations in different life-cycle parts using various methods. Manuscript profile
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        54 - Optimization of Proportional Integral Derivative controller Coefficients of Control Brushless Motor Speed with Water Cycle Optimization Algorithm
        Habiballah Khodadadi Mostafa Esmaeel beag Najmeh Cheraghi Shirazi
        Brushless motors are widely used in industrial, domestic and electronic equipment today due to their high reliability, high efficiency, low maintenance and many other advantages. But they also have disadvantages, including electronic commutation, and this requires a spe More
        Brushless motors are widely used in industrial, domestic and electronic equipment today due to their high reliability, high efficiency, low maintenance and many other advantages. But they also have disadvantages, including electronic commutation, and this requires a speed controller (speed) for this type of engine. In recent decades, a large number of speed controllers have been designed to control the speed of brushless motors. Typically, a derivative-integral-proportional controller is the optimal choice for controlling the speed of brushless motors. By designing the parameters of the derivative-integral-proportional control system, the speed of the brushless motors can be controlled. There are many ways to obtain the optimal derivative-integral-proportional control parameters. One of the methods that has been widely used to obtain and design derivative-integral-proportional control parameters are optimization algorithms. Water cycle optimization algorithm is an optimization algorithm that is used to optimize derivative-integral-proportional control parameters. In this paper, the derivative coefficient equal to 0, the integral coefficient equal to 0.2259937 and the proportional coefficient equal to 0.00188894 are obtained which gives the stability index equal to 0.01038433, the rise time equal to0.00962 , settling time equal to 0.01492 , peak time equal to 0.01817 , settling min equal to 0.9059. These results are compared with the results obtained from particle swarm algorithms and genetics and show that the water cycle method is better. Manuscript profile
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        55 - Collagen Turnover in Healing of Cutaneous Wounds by Aloe vera Fresh Gel in Mouse: Involvement of Fibroblast Growth Factor Receptor
        Mehran Arabi homeira Jafarzadeh
        Inroduction & Objective: Using herbal products like Aloe vera (Aloe barbadensis Miller) plays an important role in wound healing. This study aimed to evalutea the curative influence of Aloe vera (AV) fresh gel on healing of open cutaneous wounds in mouse. Material More
        Inroduction & Objective: Using herbal products like Aloe vera (Aloe barbadensis Miller) plays an important role in wound healing. This study aimed to evalutea the curative influence of Aloe vera (AV) fresh gel on healing of open cutaneous wounds in mouse. Material and Method: Mice were 1) pseudo-control (sham): wound treated with physiological serum; 2) wound treated with 2 gr AV fresh gel. Two equal full-thickness skin wounds were made on vertebral column in the sacral region. On 8th and 16th post wounding day, skin sampling for the purpose of gene expression of fibroblast growth factor receptor (FGF-R) under RT-PCR evaluation was taken place. Urine samples were used to determine the concentration of hydroxy proline (HP) as a marker of collagen turnover in wounds, using HP assay kit.   Results: AV fresh gel could up-regulate the expression of FGF-R gene as compared to negative and pseudo-controls (P<0.05). In addition, HP concentration was incresed in AV gel-treated groups comparing to others. Conclusion: We revealed that AV fresh gel was capable of healing wounds via elevation in collagen turnover and represents a good candidate for a wound healing process in human and animals. Manuscript profile
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        56 - Central Effects of Phoenixin and Muscimol on Pentylenetetrazol-Induced Seizures during Various Stages of the Estrous Cycle among Rats
        Aliakbar Azadi Morteza Zendehdel Jahangir Kaboutari Negar Panahi Ahmad Asghari
        Background & Aim: Catamenial epilepsy is a special form of epilepsy in women whom seizure aggravation is arranged with menstrual cycle that may affect up to 70 % of epileptic women. According to earlier studies, the role of neuropeptide Phoenixin (PNX) in the r More
        Background & Aim: Catamenial epilepsy is a special form of epilepsy in women whom seizure aggravation is arranged with menstrual cycle that may affect up to 70 % of epileptic women. According to earlier studies, the role of neuropeptide Phoenixin (PNX) in the reproductive system has been observed and its antiepileptic effects have been proven. It also appears that the GABAergic system plays an important role in inhibition of seizures. Therefore, the aim of this study was to investigate the central effects of PNX and muscimol (GABA-A receptor agonist) on Pentylenetetrazol (PNT)-induced seizures during various stages of the estrous cycle among rats.Materials and Methods: In this study, 120 adult female rats were randomly divided into five groups, including intracerebroventricular (ICV) injection of normal saline, PNX (5 μg), PNX (10 μg), muscimol (0.1 μg)+ PNX (5 μg) and muscimol (0.1 μg)+ PNX (10 μg), in proestrus, estrus, metestrus, and diestrus. After ICV injections, acute epilepsy was induced by intraperitoneal (IP) injection of 80 mg/kg of pentylentetrazole. Initiation time of myoclonic seizures (ITMS) and initiation time of tonic–clonic seizures (ITTS) were monitored and recorded for 30 min.Results: The results of the present study showed that PNX alone increased both ITMS and ITTS in all phases of estrus (p<0.05). Furthermore, the injection of PNX with muscimol significantly reinforced the effects of the PNX on ITMS and ITTS in all estrus stages (p<0.05).Conclusion: The results showed that the antiepileptic activity of PNX was probably mediated by GABA-A receptors. Manuscript profile
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        57 - The seasonal population changes of the Citrus Soft Scale, Pulvinaria aurantii (Hemiptera: Coccidae), and its distribution pattern in citrus orchards
        M. R. Damavandian
        Increase in cetrus damage by Pulvinaria aurantii in recent years and more pressure of pesticides application by farmer are two urgent problems of citrus production in north of Iran. To apply pesticides in a right time that is a component of integrated pest management (I More
        Increase in cetrus damage by Pulvinaria aurantii in recent years and more pressure of pesticides application by farmer are two urgent problems of citrus production in north of Iran. To apply pesticides in a right time that is a component of integrated pest management (IPM), seasonal changes of citrus soft scale, Pulvinaria aurantii (Cockerell) densities was studied in central and eastern part of Mazandaran province from 2007 to 2009. There wene two annual generations per year. The first, designated as the summer generation, appeared from June to September, and the second, designated as the autumn generation, appeared from September to the following June. The maximum population of crawlers and first instar of second generation were seen during the last 10 days of june and for first generation during the late of September and beginning of October which is the best time for controlling the pest. Parameter b of Taylor's power low is an index of dispersion that in ordinary population was 9.4, suggested an aggregated dispersion pattern on one tree, however in high population ( b= 1.57) it became close to random. There was no significant difference between the number of P. aurantii in different geographical direction and inside canopy of the tree in comparison with outside the tree canopy. However, in orchard with no suitable pruning, always P. aurantii population was high. Furthermore, the enough spaw between trees and pruning, cause to decrease infestation by the pest from 25.1% to 8.3%. Manuscript profile
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        58 - A study on the life cycle of Danaus chrysippus Linnaeus (Lep.: Nymphalidae) in Bushehr, Iran
        S. R. Golestaneh H. Askari Sh. Goldasteh A. Dousti­ Mozaffari N. Farrar
        Danaus chrysippus L. (Lep.: Nymphalidae) is the most important pest on Calotropis procera Ait. in Bushehr, Iran. The larvae feed on the leaves and make some damages and losses on host. This study was carried out on D. chrysippus life cycle in Bushehr from 2006 to 2007. More
        Danaus chrysippus L. (Lep.: Nymphalidae) is the most important pest on Calotropis procera Ait. in Bushehr, Iran. The larvae feed on the leaves and make some damages and losses on host. This study was carried out on D. chrysippus life cycle in Bushehr from 2006 to 2007. The sampling was carried out weekly by two stage cluster sampling method in nature. For the life cycle studies, the eggs were collected from the nature and were developed in petri dishes and 10×12 plastic dishes from egg to adult under laboratory conditions (25±2ºC and 22±2ºC, %60±10 RH and 16/8 L:D). The results showed that the first adults emerged gradually in February 2006. During the summer and the winter in 2007, any forms of this butterfly have not been observed in Abpakhsh. Incubation period of eggs were 3.4 and 4.5 days; Developmental period of larvae were 12.5 and 19.1 and for pupae 9.8 and 14.6 days under temperatures of 25 and 22˚C at the laboratory conditions respectively. The total period from egg to adult was 26.07±0.8 and 37.08±0.5 days in 25 and 22ºC respectively at laboratory conditions. This butterfly had 5 overlaped generations in a year. Manuscript profile
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        59 - The Effect of Diet on The Life Table Parameters of the Mealworm, Tenebrio molitor
        A. R. Jalalizand Soleiman Nejadian Ebrahimi F. Zamani
        Increasing the volume of the world's major challenges facing resource constraints and rising food and protein prices. Using insects as food and feed for humans, livestock and poultry can be a good solution to this global crisis. Yellow flour cream is one of the most com More
        Increasing the volume of the world's major challenges facing resource constraints and rising food and protein prices. Using insects as food and feed for humans, livestock and poultry can be a good solution to this global crisis. Yellow flour cream is one of the most common sources of high-quality protein, used to feed small animals, birds, and fish. In this study, five different in vitro diets (25 1 1 ° C and 60 5 5 relative humidity, 16: 8 h light period (brightness: dark)) were used to grow yellow worm. In this study, wheat bran was considered as control. The results showed that the intrinsic growth rate, as well as the finite rate, increased significantly in the treatment of wheat and chopped wheat compared to the control, and the wheat and chopped wheat diet significantly increased the net and gross population growth rate, respectively, But the diet of cardboard and powdered bread reduced these two parameters significantly compared to the control. Therefore, the diet of cardboard and powdered bread had negative effects on the biological characteristics of yellow worm and wheat and chopped wheat diet had positive effects on the biological properties of a yellow worm. In general, the results of this study showed that the cultivation of yellow worm on different diets has significant effects on the life cycle of yellow flour, and wheat and shredded wheat can be a suitable diet in the future at a much lower cost and with less effort to grow worms. Yellow flour to be used.   Manuscript profile
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        60 - Identify the financial crisis of enterprises based on the Z – Score Toffler Index and investigate the impact of their life - cycle on risk and performance measures Companies Listed in Tehran Stock Exchange. (With emphasis on the 2005 Dickinson model
        Abdollah Amiri parviz saeidi farshid pourshahabi
        The financial crisis and failure of corporate managers always have been a problem for researchers to think of finding ways to predict and improve the status of firms. The risk phenomenon is one of the most important characteristics of decision formation in the field of More
        The financial crisis and failure of corporate managers always have been a problem for researchers to think of finding ways to predict and improve the status of firms. The risk phenomenon is one of the most important characteristics of decision formation in the field of investment, financial markets and economic activities. The statistical population of the research is the listed companies of Tehran Stock Exchange during the period of 2005-2015. In this regard, the necessity of identifying the financial crisis and examining the effect of different variables on risk and performance measures are highlighted. In this research, first, the statistical sample companies were selected from the elimination method Z - Toffler was used to identify the crisis companies then, the separation of firms to stages were performed using the model of Dickinson cash flows (2005), followed by different periods of life cycle on risk and performance measures in each stage. In order to test the hypotheses, the combination of mixed data and Logit regression method has been used. The software used in this research is Eviews9. The results of the 406 Samples test show that the impact of different periods of life cycle on risk and performance measures has significant differences with one another. The effects of birth and decay periods are higher than those of other periods. Also, the increasing explanatory power of risk measures in different stages of life cycle are significantly different. The maximum explanatory power is related to the decline period Manuscript profile
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        61 - The Investigation of Relationship between Cash Conversion Cycle and Liquidity Ratios in Companies Listed on Tehran Stock Exchange
        Zohreh Hajiha Fereshteh Feizabadi
        The main objective of this research is to investigate the relationship between cash conversion cycle and liquidity ratios in Iranian companies' context. The study indicates that there is a positive correlation between cash conversion cycle and quick and current ratios. More
        The main objective of this research is to investigate the relationship between cash conversion cycle and liquidity ratios in Iranian companies' context. The study indicates that there is a positive correlation between cash conversion cycle and quick and current ratios. Cash conversion cycle can be defined as a technique to evaluate the working capital indicating the average of liquidity situation of a company. Therefore, the statistical population of companies listed on Tehran Stock Exchange (TSE) was examined in this research. Using randomly sampling, 180 companies were selected as the research sample. The research hypotheses were tested by correlation and regression methods. The findings demonstrated a positive strong significant correlation between cash conversion cycle and quick ratio; however, there is no significant correlation between cash conversion cycle and current ratio. There is, also, a negative significant correlation between cash conversion cycle and inventory conversion period. These results imply that quick ratio is a strong indicator of company liquidity; nonetheless, inventory has a negative effect on liquidity.   Manuscript profile
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        62 - The Comparison of the Effectiveness of the Thinking Cycle and Direct Explanation on Metacognitive Knowledge and Learning Speed of Sixth Grade Male Students in Ilam
        masoud nazarzadeh Tahereh Nekouian Hassan Momeni Fereshteh Abdali
        Considering the importance of two variables of metacognitive knowledge and learning speed in students, the use of thinking cycle teaching methods and direct explanation to achieve students' access to these two variables is important and necessary. Thinking Cycle and dir More
        Considering the importance of two variables of metacognitive knowledge and learning speed in students, the use of thinking cycle teaching methods and direct explanation to achieve students' access to these two variables is important and necessary. Thinking Cycle and direct explanation are among those methods that can lead to students' self-regulation and educational achievement in different subjects. Thus, aim of this study was to compare the effect of thinking cycle and direct explanation on metacognitive knowledge and educational learning speed of elementary school students. The present study is a semi-experimental study in which 60 students from the sixth grade male students in Ilam city were selected using cluster sampling. Research tools included metacognitive knowledge and learning speed questionnaires. Data analysis was performed by multivariate analysis of covariance using SPSS-22 software. The results showed that the thinking cycle and direct explanation had a significant effect on increasing metacognitive knowledge (Partial ŋ2 = 0.61, p = 0.001, F = 106.15). Also, the thinking cycle and direct explanation a significant effect on increasing the speed of learning (36.36). Partial ŋ2 = 0, p = 0.001, F = 47.29). Likewise, the effectiveness of mutual education was higher than the direct explanation in metacognitive knowledge and students' learning speed (p <0.05). The present study showed that the thinking cycle and direct explanation improves the amount of metacognitive knowledge and the speed of students' learning. Accordingly, in the process of direct thinking and explanation (especially in the thinking cycle) students learn to act faster in solving problems in the learning process and in this way, improve their metacognitive knowledge and speed of learning. Manuscript profile
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        63 - Power and weight optimization of spur gears using metaheuristics and finite element method
        Mohammad Sadeghi Ali Sadollah
        Gearing is one of the most efficient methods of transmitting power from a source to its application with or without change of speed or direction. In this paper, a spur gear model is optimized aiming to maximize its transmission power and minimize its weight. Several des More
        Gearing is one of the most efficient methods of transmitting power from a source to its application with or without change of speed or direction. In this paper, a spur gear model is optimized aiming to maximize its transmission power and minimize its weight. Several design variables named as transmitted power, number of pinion teeth, modules, and thickness of gears have been considered during optimization process. For the sake of optimization, two developed metaheuristics named as water cycle and neural net-work algorithms have been examined using MATLAB programming language platform. Besides, obtained optimization results have been validated and analyzed using well-known commercial computer aided engineering software ANSYS. Based on the ob-tained optimization results, optimum design has been found using optimizers and in terms of engineering analysis good agreement has been observed between the applied finite element approach. Manuscript profile
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        64 - Geopolymer concrete, a way for green construction and sustainable urban development
        Alireza Esparham
        Due to its unique qualities, concrete is the second most extensively utilized material in the construction sector after water. However, the Portland cement manufacturing method has significant downsides, as one ton of Portland cement produces approximately one ton of ca More
        Due to its unique qualities, concrete is the second most extensively utilized material in the construction sector after water. However, the Portland cement manufacturing method has significant downsides, as one ton of Portland cement produces approximately one ton of carbon dioxide. As a result, it appears that an alternative to Portland cement is required. The notion of "waste-free" development and the manufacturing of new materials with a lower environmental impact than the priorities, on the other hand, will be the aims of future cities' sustainable development. To continue developing environmentally friendly materials, it is vital to understand the environmental stimuli of new materials as well as assess the environmental effects of traditional building materials. Geopolymer has recently gained popularity as a sustainable, environmentally acceptable substance that can be used instead of Portland cement. Geopolymers are ceramic-like materials with three-dimensional poly-compact structures that are made by chemically activating aluminum and silica-containing solids at low temperatures. Trash or by-products from industry can be used to make geopolymer concrete for use in building, such as coal combustion ash, smelting furnace slag, construction waste, or agricultural waste such as rice paddy. The purpose of this article is to look at the viability of using geopolymer technology in sustainable materials for sustainable urban development in order to reduce pollution and analyze the life cycle. Based on research findings, geopolymer concretes have much better mechanical and chemical quality and also much less energy consumption than conventional concrete and have significant environmental benefits. Manuscript profile
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        65 - petrography and environment sedimentary of lower part of lalun formation in type section , NE of tehran
        میرحسن موسوی نادر کهنسال امیدرضا باقرزاده
        The lower part of Lalun Formation in type section is mainly sandstone. Base on laboratory studyand observition field, lower part of Lalun Formation is incluse sub-arkose, sub-sedarenite,feldespatic sedarenite and sedarenite facies group. Main grains of these facies are More
        The lower part of Lalun Formation in type section is mainly sandstone. Base on laboratory studyand observition field, lower part of Lalun Formation is incluse sub-arkose, sub-sedarenite,feldespatic sedarenite and sedarenite facies group. Main grains of these facies are quartez, rockfragments and feldespare. Sedimentary environment of lower part of Lalun Formation is MeanderyRiver. Deposites have been fining upward facies. Cross bedding, lamination and evaporite cast haveseen on this sequence. Manuscript profile
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        66 - تحلیل‌ و طراحی‌ چرخه‌ خلاقیت‌ در شرکت‌ گاز استان‌ قزوین
        بابک‌ حاجی‌ کریمی‌ نشاد سردیوند چگینی‌ اسماعیل‌ مفرد بوشهری علی‌ توسلیان‌
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        67 - سنجش وضعیت شهر قرچک، بر اساس شاخص و معیارهای متابولیسم سالم شهری
        فرزاد دلیوندانی آزیتا رجبی علی نوری کرمانی
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        68 - The Effect of instruction based on 7E learning cycle model on and motivation to learning in the Sciences Course
        ali abdi aghbal safari
        This study aims to investigate the effect of teaching based on 7E learning cycle model on achievement and motivation to learning of seventh-grade science students. The method of research was a quasi-experimental with non-equivalent groups which includes pre and post-tes More
        This study aims to investigate the effect of teaching based on 7E learning cycle model on achievement and motivation to learning of seventh-grade science students. The method of research was a quasi-experimental with non-equivalent groups which includes pre and post-test design with the control group. Fourth eight students of 7th grade from two classes in one of high schools of Kamyaran participated in the study which were selected through random clustered sampling (25 experimental, 23 control). The group which was assigned as experimental group was instructed through learning cycle model whereas the other group was traditionally instructed. For collecting data a teacher-made achievement test about sciences which consisted of 20 multiple choice questions and a motivation toward sciences questionnaire was applied. Both descriptive (Mean, Standard Deviation) and inferential statistics (ANCOVA, MANCOA) techniques were used for analyzing statistical data. The results showed that students, who were instructed by learning cycle model, obtained the higher achievement and motivation towards science scores in comparison with the students which were instructed through the traditional method. The results of study could be helpful for the educators and curriculum developers in implementing new strategies in the classrooms Manuscript profile
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        69 - Evaluation the Effect of life Cycle, Growth Option and Financial Reporting Quality in Mitigating the Constraining Effects of Dividend on Investment Decisions
        Ali Naderi Mohsen Dastgir Farzad Karimi
        In full capital market there is no relationship between dividend policy and investment decisions. However, frictions of capital market result in the appearance of negative effect of dividend on investment decisions. On way to modify this negative effect is qualified fin More
        In full capital market there is no relationship between dividend policy and investment decisions. However, frictions of capital market result in the appearance of negative effect of dividend on investment decisions. On way to modify this negative effect is qualified financial reporting. This modifying effect is more prominent among adolescent firms and firms with high level of investment opportunities. Therefore, the final goal of this research is to investigate modifying effect of life cycle (adolescent firms) and growth opportunities on the negative relationship between dividend and investment decisions.Four hypotheses are considered for answering the above goal. In this way a sample consist of 105 firms listed in Tehran stock exchange were selected to test hypotheses. For estimating regression models, combined data were used during 1390 to 1398. The findings show that dividend has negative effect on the level of firm investment and this effect can be modified by high level of financial reporting quality. This modification effect is more prominent among adolescent firms and firms with high level of investment opportunities. According to these findings, the modifying effect of life cycle and growth opportunities on the modifying effect of financial reporting quality are confirmed empirically. Manuscript profile
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        70 - Influence of Intellectual Capital on Firm’s Market Value in Different Life-Cycle Stages
        Farzin Rezaei Abdullah Piri Vahid Nili
        The purpose of this study was to investigate the influence of Intellectual Capital on firm’s market value in different stage of life cycle on the Tehran Stock Exchange. To do this research, we examined six hypotheses. The multiple regression models are used to exa More
        The purpose of this study was to investigate the influence of Intellectual Capital on firm’s market value in different stage of life cycle on the Tehran Stock Exchange. To do this research, we examined six hypotheses. The multiple regression models are used to examine the hypothesis. Research samples include 113 firms during 1383-1387. The empirical results indicate that Intellectual Capital indexes have significance on firm market value. Meanwhile, among Intellectual Capital indexes, Structural Capital has the most influence on firm's market value. Furthermore, Intellectual Capital indexes have more significance in the growth stage than maturity stage. Among indexes of Intellectual Capital, the Structural Capital has the most influence in the growth stage and also in the maturity stage the Human Capital have the most influence. Manuscript profile
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        71 - Evaluation and Improvement in Company Manufacturing Processes based on the Six-sigma Methodology
        Alireza Alinezhad Parviz Mohammadpour Nima Esfandiari
        Six-sigma methodology is known as a comprehensive and quantitative method for implementing improvement in the organizations. In this paper, attempts are made to implement this method at SANAM Company. To this end, first, we will consider the process of manufacturing pla More
        Six-sigma methodology is known as a comprehensive and quantitative method for implementing improvement in the organizations. In this paper, attempts are made to implement this method at SANAM Company. To this end, first, we will consider the process of manufacturing plastic products based on the costumer perspective. Then, we will explain six-sigma methodology and DMAIC cycle. Finally, the problems and failures in the production line as elicited through brain storming meetings and using FMEA and Pareto method through MINITAB software are reported. Then, we will choose the related aspects and find the current sigma level of the company. Finally, suggestions are made to improve the production process based on the selected aspects and the new sigma level of the company will be calculated and we will see that the sigma level and the company’s profit was increased saliently. Manuscript profile
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        72 - Presentation of the performance management model based on the structural-interpretive approach with the mediating role of emotional intelligence (Case of study: Cycling Federation)
        Mohammad javad Keshavarz Seyed Ehsan Amirhosseini Vali Nowzari
          The purpose of the research was to present the performance management model of the cycling federation based on the interpretative structural approach with the mediator role of emotional intelligence. This research is practical in terms of purpose and research dat More
          The purpose of the research was to present the performance management model of the cycling federation based on the interpretative structural approach with the mediator role of emotional intelligence. This research is practical in terms of purpose and research data was collected in the field and in a mixed way (qualitative and quantitative). The statistical population consisted of 18 experts in the qualitative section and 74 people in the quantitative section, the directors of the federation, the directors of the first level cycling clubs and the heads of the cycling boards of the provinces. Due to the limited number of members, the population was equal to the sample. The research tool in the first part was a researcher-made questionnaire, including 35 performance management indicators of the cycling federation, and in the second part, a structured self-interaction questionnaire. The validity of the questionnaire was confirmed by 10 sports management professors of the university and its reliability was confirmed by Cronbach's alpha test (α = 0.88). Also, Baron's standard questionnaire (2006) was used to calculate the level of emotional intelligence. In order to structure the components of cycling performance management, interpretive structural modeling technique was used. The findings showed that the performance management of cycling federation has 9 components and 35 indicators and the components were structured in six levels. The components of financial resources and the growth-creating and motivational system at the infrastructure level and executive processes were placed at the first level of the model. Such emotional intelligence plays an important role in performance management. It can be said that incentive mechanisms, development of learning and marketing capacities, income generation and attraction of financial sponsors, raising the level of emotional intelligence, creating or strengthening other performance management components of the cycling federation will facilitate and help the development of this sport. Manuscript profile
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        73 - استرس ‌والدگری و اثر تعاملی مراحل چرخه زندگی خانواده زنان شاغل و غیرشاغل شهر تهران
        ابراهیم نعمتی علی زاده‌محمدی جلیل فتح‌آبادی حامد فنائی زهرا علیدوستی
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        74 - Evaluating Environmental Impacts of Corn (Zea mays L.) Agro-ecosystem Using Life Cycle Assessment Method: A Case Study of Grain and Stover Production
        Nafiseh Hashempour Mohammadreza Ardakani Abdolmajid Mahdavi Damghani Farzad Panknejad Mohammadnabi Ilkaei
        Life Cycle Assessment (LCA) is a decision-making tool that assesses the environmental status, production activities, and processes during the useful life of a crop. It should be borne in mind that the LCA uses a variety of techniques for economic, social, and environmen More
        Life Cycle Assessment (LCA) is a decision-making tool that assesses the environmental status, production activities, and processes during the useful life of a crop. It should be borne in mind that the LCA uses a variety of techniques for economic, social, and environmental estimates of crops, as well as their activities, processes, and the consumed energy efficiency.The present study evaluates the LCA in corn seed and corn stover production systems in Karaj by the use of two cropping systems: corn produced for seed only, without collecting corn stover (CRN) (seed corn production system) and corn produced to harvest stover (CSR) (corn stover production system). Which were investigated during the years of 2011-2016. Environmental indices were calculated for the CRN and CSR based on six impact categories under Karaj climatic conditions. The highest pollutant index, after resource depletion, was found in acidification impact category (0.90 and 0.34 for the CRN and CSR, respectively), followed by the highest environmental impacts for global warming or climate change impact categories (0.51 and 0.18 for the CRN and CSR, respectively). Therefore, it seems that different methods of farming system management can be utilized based on the use of low-input principles, such as using various organic inputs, planting nitrogen-fixing and perennial plants, the use of crop rotation, utilizing different planting patterns such as intercropping, minimum tillage, and decreased use of chemical inputs, to reduce the environmental impact of this production system, particularly the CRN, on fossil fuel depletion, acidification, and climate change impact categories, thereby reducing the shares of these environmental impacts. Manuscript profile
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        75 - Research on lived experiences of shared identity in families located at different stages of the family life cycle (Case Study: Karaj)
        Fatemeh Zamani alavijeh Omid Ali ahmadi Majid Kashani Fariba Shayegan Ali Roshanaei
        The concept of family life cycle focuses on the changes that families experience over time in their structure and relationships; Families go through various transitions and stages over time that lead to new relationships between members; In other words, as families move More
        The concept of family life cycle focuses on the changes that families experience over time in their structure and relationships; Families go through various transitions and stages over time that lead to new relationships between members; In other words, as families move through the family life cycle, their internal relationships change. The purpose of this study is to investigate the shared identity experiences of families located at different stages of the family life cycle. This research has been done with qualitative methodology and grounded theory method. The participants were 80 people who were selected by purposive sampling method, 20 people were assigned to each period of the life cycle (except for the empty nest stage). Data were collected through semi-structured interviews to achieve theoretical saturation and analyzed using open, axial and selective coding steps. The results show that the family life cycle has different stages that despite the common features they have with each other; each stage has certain characteristics that can represent that stage. It was also found that in the study population, families at different stages of the life cycle had shared experiences of experiences that are affected by economic and social problems. These experiences included illness, family well-being, housing purchase, children's academic achievement, high cost of living, investing in future housing, self-health, children's future, and starting a business.Conflict of interest: The authors declare that there are no conflicts of interest regarding the publication of this manuscript. Manuscript profile
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        76 - Modeling based on self-management variable measurement model based on experts' views with the aim of improving the productivity of Iran-Azerbaijan international cycling tour from the perspective of economic sociology
        Ali Nemati Khiavi Jafar Barghi Moghadam Mohammad Rahim Najafzadeh Hamid Janani
        The aim of the present study was a confirmatory factor analysis based on a self-management variable measurement model based on experts' views with the aim of improving the productivity of the Iran-Azerbaijan International Cycling Tour from the perspective of economic so More
        The aim of the present study was a confirmatory factor analysis based on a self-management variable measurement model based on experts' views with the aim of improving the productivity of the Iran-Azerbaijan International Cycling Tour from the perspective of economic sociology. The research method was survey method and confirmatory factor analysis method based on structural equation model was used to review and confirm the subscales and variables of the questionnaires. The statistical population was different experts and thinkers in the field of Iran-Azerbaijan international cycling tour from different organizations and centers and 300 of them were selected by stratified sampling. Data collection tool was a researcher-made questionnaire consisting of 60 questions. Formal validity (opinions of the supervisor, consultant and experts in the field of sports management) was used to evaluate the validity of the tool. The reliability of the questionnaires was also tested through Cronbach's alpha test. The results obtained also increase with increasing profitability. Manuscript profile
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        77 - ارتقاء مهارت نگارش زبان آموزان ایرانی از طریق چرخه یادگیری تجربی کوب
        سلمان اصحابی مژگان رشتچی مسعود سیری
        چکیدهمهارت نوشتن یک فعالیت چالش برانگیز و پرکاربرد در محافل دانشگاهی است. این مطالعه تأثیرات نوشتن تأملی را بر عملکرد نوشتاری زبان آموزان زبان انگلیسی مورد بررسی قرار داد. شرکت کنندگان 61 زبان آموز ایرانی زبان انگلیسی در دو کلاس دست نخورده دانشگاهی بودند و به طور تصادفی More
        چکیدهمهارت نوشتن یک فعالیت چالش برانگیز و پرکاربرد در محافل دانشگاهی است. این مطالعه تأثیرات نوشتن تأملی را بر عملکرد نوشتاری زبان آموزان زبان انگلیسی مورد بررسی قرار داد. شرکت کنندگان 61 زبان آموز ایرانی زبان انگلیسی در دو کلاس دست نخورده دانشگاهی بودند و به طور تصادفی در دو گروه غیر تاملی(۳۱ نفر)و تاملی(۳۰ نفر) قرار گرفتند. در مدت شانزده جلسه ی آموزشی در طول هشت هفته‌، گروه غیر تاملی با استفاده از روش سنتی، آموزش داده شد درحالی‌که گروه تاملی در معرض آموزش نوشتن تاملی بااستفاده از مدل کوب، قرار گرفتند. داده‌ها از طریق نوشتارهای تاملی و تحلیل محتوای تفکر صدای بلند، جمع‌آوری شدند. تجزیه و تحلیل داده های کمی نشان داد که گروه تاملی به شکل معناداری در نوشتن انشااز گروه غیر تاملی بهتر عمل کرد. تجزیه و تحلیل موضوعی تفکر صدای بلند، یافته‌های داده‌های کمی را تایید کرد.علاوه برآن؛ این مطالعه نشان داد که همه ی شرکت‌کنندگان هنگامی که مشغول نوشتن تاملی با استفاده از مدل کوب بودند، تحت فرآیند های روانشناختی از قبیل طراحی، پیش‌ نویس، مکث و تفکر کردن، خواندن و بازتولید، ویرایش و بازبینی، قرار داشتند. این نتایج پیامدهای قابل توجهی برای مربیان زبان،برنامه ریزان درسی و طراحان دوره،دارد. Manuscript profile
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        78 - تاثیر تدریس SFL-oriented register برروی مهارت نوشتاری زبان آموزان ایرانی با تاکید بر مهارت زبانی آنها
        محمد یوسفی اسگویی نادر اسدی آیدینلو مسعود ذوقی
         این تحقیق با هدف بررسی تاثیر SFL-oriented register بر روی عملکرد نوشتاری زبان آموزان ایرانی با تاکید بر مهارت زبانی آنها انچام گردید. هدف دوم نیز بررسی ادراک و احساس آنها در مورد این نوع تدریس بود. بدین منظورپنجاه زبان آموز سطح متوسط و پنجاه زبان آموز سطح پیشرفته More
         این تحقیق با هدف بررسی تاثیر SFL-oriented register بر روی عملکرد نوشتاری زبان آموزان ایرانی با تاکید بر مهارت زبانی آنها انچام گردید. هدف دوم نیز بررسی ادراک و احساس آنها در مورد این نوع تدریس بود. بدین منظورپنجاه زبان آموز سطح متوسط و پنجاه زبان آموز سطح پیشرفته به شکل تصادفی انتخاب شده و در چهار گروه قرار گرفتند.دو گروه آزمایش و دو گروه کنترل. زبان آموزان در هر دو گروه آزمایش بر اساس مولفه های register و اجرای چرخه تدریس و یادگیری مورد تدریس قرار گرفتند ،در حالیکه زبان آموزان در گروههای کنترل با استفاده از روشهای متداول و مرسوم مورد آموزش قرار گرفتند. آنالیز کمی عملکرد نوشتاری در پیش آزمون و پس آزمون بیانگرنقش مثبت تدریس register بود. مهارت زبانی زبان آموزان تاثیری در این اثر مثبت نداشت. علاوه بر این تحلیل پرسشنامه ای که توسط محققین آماده شده بود، نگرش مثبت زبان آموزان نسبت به این نوع تدریس را آشکار ساخت. نتایج اهمیت جایگزینی روشهای سنتی با روشهای زمینه و بافت –محور را نشان داد. Manuscript profile
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        79 - The six sigma and lean management Approaches in education
        parivash Jafari, sohrab Yazdani,
                            Six sigma and lean management  are two powerful approaches for the efficiency and quality of processes,each of which include a pack of tools, basics and sp More
                            Six sigma and lean management  are two powerful approaches for the efficiency and quality of processes,each of which include a pack of tools, basics and specific principles and powerful adminstrative systems for production of qualitative services and customer - centered by omission of process errors and waste and creation of values in an organization.                     The present article is based on library studies and takes an analytic exploration of the contents of papers, latin and persian books with the purpose of description and clarification of theoretical bases and the principles the approaches, nativization( localization) and their application and merging into education so that we could provide an optimal basis for their application in education.                       Undoubtedly, with the application of tools, principles and procedures related to six sigma and lean in line with reduction of process application errors and increase of their potential, also value creation and omission of wastes, we can experience great changes in education, and achieve desirable and defficiency-free conclusions, and reach qualitative and improved goals designed for education.   Manuscript profile
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        80 - The Effect of Capital Productivity Management on Capital Asset Pricing Models with a Focus on Life Cycle
        ali alimohammadpour ali zabihi khosro Faghani Makrani
        Capital productivity concerns the measurement of management power in making optimal use of capital as one of the important and limited company resources. In companies with highly efficient capital productivity, stocks are expected to offer higher returns and the explana More
        Capital productivity concerns the measurement of management power in making optimal use of capital as one of the important and limited company resources. In companies with highly efficient capital productivity, stocks are expected to offer higher returns and the explanatory power of the models proposed to predict stock returns is assumed to increase. The purpose of this study was, thus, to examine the extent to which capital productivity might influence the explanatory power of stock market predictive models and to scrutinize this viable effect at various stages of corporate life cycle. The Operating Profit Ratio (ROIC) was used to operationalize Capital productivity, the Tripartite Factor Model (Fama & Franch, 1993) and the Pentagonal Factor Model (Fama & Franch, 2013) were employed to predict stock returns and corporate life cycle was categorized via the Dickinson Cash Flow (2011). The research sample comprised 110 companies with specific descriptive characteristics selected from among all those listed on the Tehran Stock Exchange during a ten-year period from 2005 to 1394. The results of the hypothesis testing analyses demonstrated that capital productivity affects the relationship between market factor and risk-free growth at all stages of the life cycle, but size was found significantly correlated with risk merely at the maturity stage of the life cycle. Manuscript profile
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        81 - Investigating and comparing the body composition of non-elite mountain and road cyclists in Shiraz city
        mohammadreza Roshanrooz Zahra Mosallanezhad Seyyed Ali Hosseini
        Introduction: Studies show that body composition depends on the nature of sports and athletes of different fields probably have different body composition. Considering the need to know this physiological characteristic in different fields of cycling and introducing them More
        Introduction: Studies show that body composition depends on the nature of sports and athletes of different fields probably have different body composition. Considering the need to know this physiological characteristic in different fields of cycling and introducing them to athletes interested in this field; The aim of present study was investigating and comparing the body composition of mountain range and non-elite road cyclists in Shiraz city.Methods: In this practical and semi-experimental study, 20 road cyclists and 20 mountain cyclists (age 18-24) were selected as a statistical sample. Protein mass, mineral mass, soft lean mass and body fat percentage of the subjects were evaluated using the BOCA X1 Body Composition device made in South Korea. Kalmogorov-Smirnov and Independent sample t tests were used to analyze the data. Findings: There was no significant difference in protein mass (P=0.21), mineral mass (P=0.23) and soft lean mass (P=0.96) in road and mountain cyclists; However, the percentage of body fat of road cyclists was significantly lower than road cyclists (P=0.013).Conclusion: It seems that the two types of cycling have the same effect on body composition, but road cyclists had a lower body fat percentage than mountain cyclists; Due to the limitations such as lack of assessment of diet, aerobic capacity and heart function, more studies are needed in this field. Manuscript profile
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        82 - بررسی شاخص های ترکیب بدنی در مسئولان و کارشناسان فدراسیون و هیأت‌های دوچرخه‌سواری
        javad keshavarz
        مقدمه: ترکیب بدنی یکی از فاکتورهای امادگی جسمانی وابسته به سلامتی می باشد که نقش مهمی در مدیریت امور روزانه زندگی دارد. هدف از مطالعه حاضر بررسی شاخص های ترکیب بدنی در مسئولان و کارشناسان فدراسیون و هیأت‌های دوچرخه‌سواری بود. روش شناسی: در این مطالعه 384 نفر از مسئولان More
        مقدمه: ترکیب بدنی یکی از فاکتورهای امادگی جسمانی وابسته به سلامتی می باشد که نقش مهمی در مدیریت امور روزانه زندگی دارد. هدف از مطالعه حاضر بررسی شاخص های ترکیب بدنی در مسئولان و کارشناسان فدراسیون و هیأت‌های دوچرخه‌سواری بود. روش شناسی: در این مطالعه 384 نفر از مسئولان و کارشناسان فدراسیون و هیأت‌های دوچرخه‌سواری و مدیران باشگاه‌های لیگ‌های کشوری و استانی در رده‌ها و سطوح مختلف به عنوان نمونه اماری انتخاب شدند و در ادامه وزن، شاخص توده بدن (BMI) و نسبت دور کمر به دور باسن (WHR) اندازه گیری شد. جهت تجزیه و تحلیل یافته های تحقیق از آزمون آنالیز واریانس یک طرفه همراه با آزمون تعقیبی توکی استفاده شد (05/0≥P). یافته ها: تعداد افراد دارای BMI در دامنه اضافه وزن به طور معنی داری بالاتر از تعداد افراد در دامنه وزن طبیعی و چاقی بود (05/0≥P) و همچنین تعداد افراد دارای WHR با چاقی شکمی بالاتر از افراد دارای WHR نرمال بود (05/0≥P). نتیجه گیری: به نظر می رسد مسئولان و کارشناسان فدراسیون و هیأت‌های دوچرخه‌سواری از ترکیب بدنی مناسبی برخوردار نمی باشند. Manuscript profile
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        83 - Locating bike routes Metropolis Ahvaz
        Saeid Amanpoor Mehdi Alizadeh Alireza Parvizian Hajar Ahmadi
        In the 21st century a large and compelling reasons exist to encourage cycling. Bicycle undeniable role in the development of tourism activities, increase the value of the land, occupy less urban space, industrial recruitment, increased employment and local commerce play More
        In the 21st century a large and compelling reasons exist to encourage cycling. Bicycle undeniable role in the development of tourism activities, increase the value of the land, occupy less urban space, industrial recruitment, increased employment and local commerce plays. Transportation by biking to increasingly reduce traffic problems, pollution, expensive road infrastructure, congestion events, compared to personal vehicles. Ahvaz due to its high population and the natural potential and infrastructure that is needed to design the bike path And the priority is to join those cities in the world in terms of technology the bike at top level. For the purpose of locating and design of bicycle paths in the city of Ahvaz, slope indicators, safety, beauty, comfort, continuity and clarity Previous research by studying domestic and foreign, Delphi technique, and experts' viewpoints And with respect to the Bank spatial data is extracted Ahvaz. Due to the different impact indicators mentioned above, the hybrid model GIS-AHP-FUSSY and Network Analyst Tools tool for the evaluation and preparation of spatial model parameters are used. In addition to identifying the most important elements affecting the locating and design of bicycle paths in the city of Ahvaz Determine the best path route suggestions can be key finding of this study. Manuscript profile
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        84 - Revelation and Comparative of Rainfall and Discharge Cycles of QalehRoudkhan and Navroud Basins
        مهرداد رمضان پور
        Humans have been the main cause of climate change, ignoring the laws of nature and the lack of understanding of the environmental issues associated with it. The Clear and hide cycles of climate change are also affected by climate change. The appearance and occurrence of More
        Humans have been the main cause of climate change, ignoring the laws of nature and the lack of understanding of the environmental issues associated with it. The Clear and hide cycles of climate change are also affected by climate change. The appearance and occurrence of these fluctuations can play an important role in the creation of environmental crises and their identification in environmental planning. Therefore, in the present study, hide, slow and gradual cycles for rainfall and discharge time series with a statistical period of 38 years (1966-2005) at seasonal scale in both Navourood and QalehRudkhan basins in Guilanprovince through spectral analysis technique and analysis of chronographs at 95% confidence interval was identified and compared. The results of this study indicate that in Navroud basin for both parameters, cycles are significant and follow different sinusoidal cycles. However, the non-sinusoidal cycle has not been seen in the QalehRoudkhan basin. The change of discharge in the Navaroud basin is more than rainfall, but the non-sinusoidal cycle (trend) of discharge in the GhalehRudkhan basin is more apparent than seasonal rainfall. Manuscript profile
      • Open Access Article

        85 - Effect of different Ecological patches on soil surface quality indices (case study: Sofi Chai catchment, Maragheh county)
        morteza Mofidi Chelan gholamali Heshmati
        Abstract To manage rangeland ecosystems, identification of their components and interactions including soil and vegetation is of great deal of importance. The present study was aimed to compare the effects of different Ecological patches on soil qualitative attributes More
        Abstract To manage rangeland ecosystems, identification of their components and interactions including soil and vegetation is of great deal of importance. The present study was aimed to compare the effects of different Ecological patches on soil qualitative attributes (stability, infiltration and nutrient cycling) using landscape function analysis model as well as to identify vegetation indices in Sofi Chai basin located at Maragheh. For sampling purpose, number of 5 transects in 50 m length in were established in downslope as per randomized-systematic method along which four Ecological patches, grasses, shrub - grass and forbs and interpatch bare soil were identified. 5 replicates of each patch were determined and eleven soil surface indices were scored as per landscape function analysis. The results show that all three indicators of stability, infiltration and nutrient cycling were differed significantly among Ecological patches. The maximum amount of stability, infiltration and nutrient cycling and the minimum one was relate to shrubs and bare soils respectively. It can be note that shrubs and shrubs-grass patches showed better performance than others. investigation of function attributes in the different Ecological patches can help to identify effective reagents for healthy rangeland vegetation and the assessment of these reagents can be faster and time and cost-effective to study soil qualitative and quantitative sustainability indicators, infiltration and soil nutrient cycling can be realized. It can serve as important step for the evaluation, management and planning future of natural ecosystems.     Abstract To manage rangeland ecosystems, identification of their components and interactions including soil and vegetation is of great deal of importance. The present study was aimed to compare the effects of different Ecological patches on soil qualitative attributes (stability, infiltration and nutrient cycling) using landscape function analysis model as well as to identify vegetation indices in Sofi Chai basin located at Maragheh. For sampling purpose, number of 5 transects in 50 m length in were established in downslope as per randomized-systematic method along which four Ecological patches, grasses, shrub - grass and forbs and interpatch bare soil were identified. 5 replicates of each patch were determined and eleven soil surface indices were scored as per landscape function analysis. The results show that all three indicators of stability, infiltration and nutrient cycling were differed significantly among Ecological patches. The maximum amount of stability, infiltration and nutrient cycling and the minimum one was relate to shrubs and bare soils respectively. It can be note that shrubs and shrubs-grass patches showed better performance than others. investigation of function attributes in the different Ecological patches can help to identify effective reagents for healthy rangeland vegetation and the assessment of these reagents can be faster and time and cost-effective to study soil qualitative and quantitative sustainability indicators, infiltration and soil nutrient cycling can be realized. It can serve as important step for the evaluation, management and planning future of natural ecosystems. �ربوط به لکه بوته و کمترین مقدار آن مربوط به خاک لخت می باشد. می توان گفت لکه های بوته ها و بوته- گندمیان از ویژگیهای عملکردی بهتری نسبت به دیگر لکه ها برخوردار بودند. بررسی ویژگیهای عملکردی لکه های اکولوژیک مختلف می تواند کمک زیادی به شناسایی معرفهای گیاهی موثر در سلامت اکوسیستم نموده و با ارزیابی این معرفها می توان سریعتر و با صرف وقت و هزینه کمتری به وضعیت کیفی سطح خاک پی برد که می تواند گامی مهم برای ارزیابی، مدیریت و برنامه ریزیهای آینده در این اکوسیستم های طبیعی باشد.   Manuscript profile
      • Open Access Article

        86 - An analysis of the automatic stabilization of direct and indirect taxes in Iran
        mohammad taghi gilak hakim abadi Ali Mehregan
        In this paper the effect of direct and indirect taxes on the fluctuations of Iran's economic cycles has been studied. To estimate the models of this research, Vector Auto Regression method by quarterly data from q1-1372 to q3-1397. The results of this study are that, un More
        In this paper the effect of direct and indirect taxes on the fluctuations of Iran's economic cycles has been studied. To estimate the models of this research, Vector Auto Regression method by quarterly data from q1-1372 to q3-1397. The results of this study are that, unlike empirical, direct taxes have not had a significant effect on reducing fluctuations in economic cycles. Also, the effect of indirect taxes on economic cycles is faster than direct taxes. Based on the results, it is suggested to use more of the country's tax capacity to better perform the government's stabilizing task in the economy, especially the reform of tax bases. Manuscript profile
      • Open Access Article

        87 - The effect of capital structure and operating cycles on the relationship between comparability of financial statements and holding cash
        Mohammadreza Mehrabanpour Farzin Rezaei Maryam Moradi Leila Moradi
        Increasing the comparability of financial statements leads to lower agency costs and the need to keep cash. In this regard, the aim of this study was to investigate the relationship between comparability of financial statements and cash retention and the effect of capit More
        Increasing the comparability of financial statements leads to lower agency costs and the need to keep cash. In this regard, the aim of this study was to investigate the relationship between comparability of financial statements and cash retention and the effect of capital structure and operational cycles on the relationship between comparability of financial statements and retention of cash. To achieve the objectives of the study, the data of companies listed on the Tehran Stock Exchange in the period 2014 to 2018 were tested using multiple linear regressions using panel data. The findings show that increasing the comparability of financial statements significantly reduces the retention of corporate cash. Evidence also suggests that there is no significant effect of capital structure and operational cycles on the relationship between the comparability of financial statements and the retention of cash. The results show that investors and creditors in their economic decisions rely on the financial statements of companies, so it is worthwhile to standardize and monitor institutions as well as the company's governing bodies. . They attach special importance to the ability to compare financial information. Manuscript profile
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        88 - The Effect of Working Capital Management indicators on Firm Value and Stock Return Volatility
        mohamad mohamadi
        One of the most important goals of companies is to create value and increase wealth for shareholders. Working capital management includes policies and processes that, if well designed and implemented, can lead to a positive impact on the value of the firm and reduce in More
        One of the most important goals of companies is to create value and increase wealth for shareholders. Working capital management includes policies and processes that, if well designed and implemented, can lead to a positive impact on the value of the firm and reduce in stock returns volatility. Accordingly, the purpose of this study is to determine the effect of working capital management indicators on firm value and stock return volatility. The sample of this study consists of 102 listed companies in Tehran Stock Exchange during 2011 to 2019. In order to test the hypotheses, linear regression model and the panel data method have been used. The results of testing hypotheses indicated that there is a negative and significant relationship between the value of the firm and net working capital and the cash conversion cycle. Therefore, with an optimal working capital management and a reduction in the cash conversion cycle, the value of the firm can be increased. Results also showed that net working capital has no effect on stock return volatility. Manuscript profile
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        89 - Investigating the moderating role of job concerns and company life cycle on the relationship between ceo ability and investment in intellectual capital
        marzieh kalaei Khadijeh Khodabakhshi Parijan samira zarei
        The purpose of this study was to investigate the moderating role of job worries and company life cycle on the relationship between CEO ability and investment in intellectual capital. The life cycle of the company is done using the four divisions of growth, maturity, dec More
        The purpose of this study was to investigate the moderating role of job worries and company life cycle on the relationship between CEO ability and investment in intellectual capital. The life cycle of the company is done using the four divisions of growth, maturity, decline and stagnation. The CEO's ability has been done using Dimerjan (2012) model and data analysis technique and Nadim et al. (2021) approach was used to measure intellectual capital.The statistical population of this study was all companies listed on the stock exchange in the period 2013 to 2020. The statistical sample was selected by systematic removal method for 149 companies. The statistical software used in this research was EV 10 version. The research method was applied in terms of purpose and post-event in terms of data collection method. Data analysis was performed using the panel data technique.The results showed that there is a significant relationship between the ability of the CEO and investing in intellectual capital so that capable managers pay more attention to investing in intellectual capital. Managers' job concerns undermine the link between the CEO's ability to invest in intellectual capital. It was also found that the life cycle in the growth phase leads to strengthening the relationship between the ability of the CEO and investing in intellectual capital, and in other stages of the life cycle, including maturity, amplification and stagnation, the relationship between the ability of the CEO and investing in intellectual capital is weakened. Manuscript profile
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        90 - Analyzing the strategy of Capital Productivity using the ROIC index at different stages of the company's life cycle (A comparative test between different industrial groups of companies accepted in the stock market of Iran)
        Ali Khamaki parviz saeidi
        Analyzing the strategy of Capital Productivity using the ROIC index at different stages of the company's life cycle (A comparative test between different industrial groups of companies accepted in the stock market of Iran)Abstract.Based on the life cycle theory, compani More
        Analyzing the strategy of Capital Productivity using the ROIC index at different stages of the company's life cycle (A comparative test between different industrial groups of companies accepted in the stock market of Iran)Abstract.Based on the life cycle theory, companies adopt particular economic policies in accordance with each stage of their economic life. That is to say that, they choose from among the available strategies, the one that could enhance their capital productivity. In this research, capital productivity has been investigated regarding the theory of life cycle. In this research, capital efficiency is studied using the ROIC index according to the theory of life cycle. The statistical population included those companies accepted in the Tehran Stock Exchange. Through systematic elimination, a sample of 118 companies has been selected for the purpose of this study during 2011-2021.Findings showed that there is a positive and significant relationship between the stages of growth and maturity with capital productivity. Also it was found that there is a negative and significant relationship between the stage of decline and the capital productivity is. It was witnessed that these relationships were moderated in various industries. Manuscript profile
      • Open Access Article

        91 - Analysis and Evaluation of the Evolution of Tourist Destinations Using the Combined Persuade-Allen-Butler Model (STLC) A Case of Tourist Destinations in Kurdistan Province
        arastoo yari hesar Bahram  Imani Saeed Zanganeh Shahraki arezoo moradi Barzin  Zarghami
        The life cycle of tourism destinations in Iran is a relatively new subject that offers a valuable framework for understanding the dynamics of tourist activities and planning their transformation towards sustainable tourism. This study aims to evaluate target villages fo More
        The life cycle of tourism destinations in Iran is a relatively new subject that offers a valuable framework for understanding the dynamics of tourist activities and planning their transformation towards sustainable tourism. This study aims to evaluate target villages for tourism development in Kurdistan province using the integrated model of Prescott, Allen, and Butler (Sustainable Tourism Life Cycle - STLC). The evolution of sustainable tourism in these villages is assessed based on the STLC model. The sample size for this research consists of 356 individuals. The survey results indicate that most of the studied villages are in the intervention and conflict stages or at the early stages of development in the sustainable tourism life cycle. The primary strategy recommended for villages in the intervention and conflict stages is community participation and the expansion of tourism infrastructure. Manuscript profile
      • Open Access Article

        92 - Friction damper optimization based on parallel sensitivity analysis For self-centering concrete walls with gravity columns
        mohsen izadinia mahdi ravanbakhshian Hosein Tajmir Mohammadhasan Meisami
        In recent years, self-centering concrete walls have been used as modern structures. The mechanism of these structures is such that the focus of energy dissipation is on the dampers, and the role of the concrete wall and tendons is to create stiffness and provide the sel More
        In recent years, self-centering concrete walls have been used as modern structures. The mechanism of these structures is such that the focus of energy dissipation is on the dampers, and the role of the concrete wall and tendons is to create stiffness and provide the self-centering capacity in the system. in a way that reduces the residual deformation in the system. The most important point that should be considered in these structures is the optimal use of dampers in them. In this article, a new system has been introduced which is a combination of self-centering concrete walls with gravity columns. in such a way that the friction dampers were placed in the middle and side positions of the concrete wall. The main focus and goal of this research is to investigate the optimal numerical value for the "slip load of friction dampers" in the middle and side positions of the Self-centering concrete wall based on the "amount of prestressing force" in the friction screws of the dampers, as in the current study , the resistance of damper materials, their shape and dimensional size are not considered as variable parameters And in determining the optimal damping, they are considered without influence.In total, the optimal sliding load based on the tensioning force in the friction bolts has been simultaneously determined by two-way sensitivity analysis by OpenSEES software. Manuscript profile
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        93 - Experimental and seismic analysis performance of three-core buckling restrained braces
        ali chigoi mohhamad ali rahgozar mohsen izadinia
        In this paper, in order to improve the seismic behavior of BRBs, buckling-restrained braces with three parallel cores with different yield stress have been suggested and introduced. The buckling restrained braces were made in one and three steel core with the same tensi More
        In this paper, in order to improve the seismic behavior of BRBs, buckling-restrained braces with three parallel cores with different yield stress have been suggested and introduced. The buckling restrained braces were made in one and three steel core with the same tensile and compressive capacity. These braces were subjected to cyclic tensile and compressive loads in the laboratory under the ATC-24 loading protocol. Hysteresis cyclic performances of each brace were obtained and examined. Then, the one and three core buckling braces were placed diagonally in a steel moment frame and their seismic performance and response modification factors were obtained using adaptive pushover analysis. The results indicated that the three core brace has 16.3% and 8.8% higher energy absorption and damping capacity. In addition, the damping in the three-core brace in drift 2.5% is 8.8% higher than the one core brace. Mean value of response modification factors for steel moment frame with one-core brace is 8.11 and steel moment frame with three-core brace is 9.14. In conclusion, the three-core brace has higher energy absorption and damping capacity and the ductility of the steel moment frame with the three core brace is higher than that of the frame with the one core brace, which presented the three-core brace has more acceptable seismic performance and is highly recommended for rehabilitation Manuscript profile
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        94 - Study on behavior of Concrete Filled Double Skin Steel Tubular Under Torsion and Cyclic Loading
        Ahmad maleki reza khalili
             Concrete- Filled Double Skin Steel Tubular (CFDST) columns are members of the Concrete- Filled Steel Tubular columns (CFST) family. In CFDST the steel skin and the existing concrete affect each other behavior so that the concrete prevents buckli More
             Concrete- Filled Double Skin Steel Tubular (CFDST) columns are members of the Concrete- Filled Steel Tubular columns (CFST) family. In CFDST the steel skin and the existing concrete affect each other behavior so that the concrete prevents buckling of the inner and outer steel skins and the both steel skins under load result in the development of the confinement force and subsequently increase the ductility of the concrete and prevent the concrete from brittle damage. To ensure the accuracy of the finite element modeling, the experimental results were compared with the finite element and the accuracy of the modeling was verified. In this research, the section geometry, under monotonic and cyclic loading was investigated. The out-come results show that the CFDST columns have a good ductility, higher energy absorption capacity during an earthquake event and improved behavior under cyclic loading in comparison with CFST columns Manuscript profile
      • Open Access Article

        95 - Effect of Gap Length and Using Viscoelastic Damper on ReducingSeismic Pounding in Adjacent Low-Rise Concrete Buildings
        s.mehdi zahraei s.mohammad khatami
        Significant growth of buildings in different shapes and heights in urban areas and lack of attention to their dependence being adjacent to each other during earthquakes has increased devastating effects of seismic loads. Existing buildings have been designed and constru More
        Significant growth of buildings in different shapes and heights in urban areas and lack of attention to their dependence being adjacent to each other during earthquakes has increased devastating effects of seismic loads. Existing buildings have been designed and constructed separately against earthquakes. However, to pounding of adjacent buildings has been less paid attention. Since different buildings are designed independently thus their floor levels are not at the same height and probable sudden poundings during earthquakes can damage and collapse the weaker building. There are two kinds of such poundings: floor to floor and floor to column that 1st case is investigated in this research. In this paper, in order to determineand reduce the pounding forces between adjacent buildings, two 2 and 3-story RC buildings are considered in which floor to floor pounding is studied. To prevent or reduce pounding damage, the effect of gap distance between two adjacent buildings and using viscoelastic damper in their bracingon reducing seismic impact and related pounding are investigated. SAP2000 and ANSYS are used for numerical study.Analyses results show that using viscoelastic dampers and increasing distance between two buildings would reduce their lateral displacements and related pounding. For example, 3cm distance between two adjacent buildings would create 7 impacts while increasing the distance to 4.5cm would reduce the impacts to 2. Also, placement of viscoelastic dampers between building floors would control their lateral displacements and reduce the impacts to just one. Manuscript profile
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        96 - Investigation of the Factors affecting the Ductility of Steel Plate Shear Wall with Corrugated Sheet under Cyclic Loading
        Zaman Majidinia Kourosh Mehdizadeh Abbasali Sadeghi Seyede Vahide Hashemi
        Nowadays, it is recommended to use non-stiffened steel plate shear wall. One of the innovations that can be applied to the steel plate shear wall is the use of corrugated sheets instead of flat sheets. Therefore, corrugated sheets are utilized to delay the occuranc More
        Nowadays, it is recommended to use non-stiffened steel plate shear wall. One of the innovations that can be applied to the steel plate shear wall is the use of corrugated sheets instead of flat sheets. Therefore, corrugated sheets are utilized to delay the occurance of buckling. In this study, regarding to the importance of the subject, to ensure the accuracy of the modeling, a laboratory sample of Choi and Park was selected for verification and after ensuring the accuracy of the results, 8 samples of corrugated sheet steel plate shear wall were modelled by ABAQUS software. In these samples, parameters such as thickness of the steel sheet, the length-to-width ratio of the sheet (a/­b) and change in the geometric characteristics of the perimeterial elements are investigated. Numerical results presented that the stability of the hysteresis curve cycles in the specimen with a plate thickness of 8 mm was not constant, as observed in the final loading steps, loss of resistance and local buckling in the loading cycles. Numerically, it can be said that the sample with a sheet thickness of 8 mm has the highest bearing capacity compared to the samples with a sheet thickness of 4 and 6 mm. The effect of boundary elements on the performance of the specimens was negligible. Finally, it was revealed that with increasing the length of the sheet relative to its height, the amount of plasticity has significantly increased.   Manuscript profile
      • Open Access Article

        97 - Numerical Study on Behavior of Teduced – Beam Connections to T-Shaped Columns in Moment Resisting Frames
        amin fallahi motlagh ahmad maleki
            Extensive studies carried out following the Northridge earthquake showed that several factors contributed to this failure. The high stress concentration in the welds and the attachment vulnerability to high ductility requirements were identified as tw More
            Extensive studies carried out following the Northridge earthquake showed that several factors contributed to this failure. The high stress concentration in the welds and the attachment vulnerability to high ductility requirements were identified as two main causes of this rupture. A logical way to solve this problem is to reduce the need for a weld in the welded areas and to lower the concentration level of stress. Several corrective methods have been proposed for the construction after the Northridge earthquake as well as the retrofitting of existing reinforced steel structures. One of these methods is the configuration of the shotgun. In this research, after verifying the modeling results using Abacus software, 9 models of modeling of the beam with the dropped wing to the cross column were modeled in three groups. The results of this study are as follows: Reducing the length of the graft has the greatest effect of shear force on non-elastic performance. The shorter graft shear submission mechanism is better than the flexural bending mechanism of the long joints, and the main reason is that in shear joints, the shear forces are constant throughout the bond, so non-elastic strains will be uniformly distributed throughout the graft. Also in the specimen with a 0.6b interval, which has the weakest function, the initial failure (third cycle) of the resistance drop has begun. So that the amount of energy absorption is lower than other samples. The non-cross-sectional sample with energy absorption of 9272 kN / m is 0.75b and 0.6b, respectively, with 11.5% and 66.6% respectively, with energy absorption and greater depreciation than other samples. In the specimen with a bone geometry in the elementary cycles (third cycle), the resistance drop has begun. So that the amount of energy absorption is lower than other samples. The sample with a circular cross section with an energy absorption of 8875 kN / m is 18.6% and 1. 54%, respectively, with a geometric bone and oval geometry, with energy absorption and greater depreciation than other specimens. Manuscript profile
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        98 - Seismic behavior of buckling-restrained braced steel frames (BRBF) with reduced beam section (RBS) connections
        mehdi kouhdaragh behnsm abdolagnezhad
        In areas with high seismicity, structures need a resistant and load-bearing system against lateral forces caused by earthquakes. In addition to high stiffness and resistance to displacement caused by earthquakes, these systems must have good ductility and energy dissipa More
        In areas with high seismicity, structures need a resistant and load-bearing system against lateral forces caused by earthquakes. In addition to high stiffness and resistance to displacement caused by earthquakes, these systems must have good ductility and energy dissipation ability. Therefore, apply of the buckling-resistant braces (BRB) with reduced beam section (RBS) connections is recommended instead of the previous conventional braces. In this research, the cyclic behavior of the recommended system is investigated. The finite element method and ABAQUS software have been utilized for modeling and study of the numerical models. The investigated parameters include stress contour, cyclic response (force-displacement), stress in column, and beam. The results of numerical models indicate that by creating RBS with a length of 0.85d to a shear radius of 0.25bf compared to the 0.2bf mode, the amount of stress in the beam increases by about 24%. Manuscript profile
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        99 - A review of studies on the use of dampers to improve the seismic performance of structures
        Ali Sattari
        The growth of population and technology along with the costs of maintenance and repair of structures after the occurrence of natural disasters such as storms, floods and earthquakes have caused people to look for safer shelter than in the past. Dampers are used to impro More
        The growth of population and technology along with the costs of maintenance and repair of structures after the occurrence of natural disasters such as storms, floods and earthquakes have caused people to look for safer shelter than in the past. Dampers are used to improve the cyclic behavior of structures against wind and earthquake loads. In this research, the experimental and numerical research results published in open access journals that considered the effect of the type and form of the damper on the performance of the structures, including the reduction of displacement and the reduction of foundation shear, are given. By applying cyclic load to the structure, usually the dampers have reduced the base shear and reduced the displacement of the structure. In the laboratory samples where only the damper itself has been tested, more attention has been paid to the performance of the damper. As a result of applying the earthquake record to the structure, the dampers have caused a decrease in a number of records and an increase in the base shear and displacement of the structure in some records, and at the same time, they have not shown a uniform performance for the base shear and displacement. Manuscript profile
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        100 - The Post-Corona World; China-Centered or America-Centric Continuity in International Relations?
        mohammad mahmoodikia
        The outbreak of the coronavirus has raised the question of whether it is possible to transfer power from the West to the East and form a new world order based on China-centric Eastern values.Using the power cycle theory in response to this question, this article argues More
        The outbreak of the coronavirus has raised the question of whether it is possible to transfer power from the West to the East and form a new world order based on China-centric Eastern values.Using the power cycle theory in response to this question, this article argues that given the current trends in the relative decline of US regulatory and hegemonic power in the international arena, as well as China's rise as an emerging power in the international arena. , The international system seems to be witnessing a period of transition and transfer of power from west to east; However, this transfer of power is a gradual process, and China does not currently have all the resources and capabilities to become a hegemonic power. Issues such as the yuan's influence and parity against the dollar in the international economy, the attractiveness and universality of Chinese values, human rights, civil liberties, and China's controlling system are among the most important issues influencing the speed of the power cycle. Manuscript profile
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        101 - An Explanation of Competitions Between China and USA in the Frame Work of Power-Cycle Theory
        Mohammad Mehdi Mazaheri
        The competition between China and USA is one of the most significant issues surrounding the studies in international polities. The results of this study have revealed that, there are two underlying reasons resulting in competition between China and USA. The first group More
        The competition between China and USA is one of the most significant issues surrounding the studies in international polities. The results of this study have revealed that, there are two underlying reasons resulting in competition between China and USA. The first group refers to fundamental differences in philosophical nature and values of china and USA including: philosophical differences, ideological differences, having different contemporary histories, world power against regional power, seeking reconsideration compared to keeping the current situation, developed economy against developing one, and domination of law against that of autocratic my govermant. The second group is related to issues in policy and security between the two countries, such as agreements on weapon control and Non- proliferation US national defence policy and missile defence program in Eastern Asia and Taiwan . Here, the power- cycle theory has been applied in order to create a precise explanation of the causes of such competitions. Manuscript profile
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        102 - Cybernetic Reflection on Iranian Nuclear Decision- making Model
        Seyed Yousef Ghorashi
        Abstract: In recent years, Iran’s nuclear policy has become one of the most important and controversial issues in international relations so that it is being discussed in most international meetings despite the absence of Iran. Some believe that Iran’s nucl More
        Abstract: In recent years, Iran’s nuclear policy has become one of the most important and controversial issues in international relations so that it is being discussed in most international meetings despite the absence of Iran. Some believe that Iran’s nuclear policy and way of decision making about the alternative choices cannot be explained on the basis of existing theories of decision making or analytical paradigm; therefore, there is the need for a new theory and different decision making approach. The present article initially introduces and explains principles and assumption of “cybernetic theory of decision” then it concludes that this theoretical framework has a better explanative ability for examining the nuclear policy of Iran. The authors are of the view that within the framework of cybernetic theory focusing on vital variable of “obtaining nuclear fuel cycle” has been the pivot of Iran’s nuclear policy. Manuscript profile
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        103 - انتخاب بهترین مسیر ویژه دوچرخه در حمل ‌و نقل شهری با استفاده از ‌GIS(نمونه موردی :شهر جدید اندیشه)
        هومن رحیمی علی پایدار
      • Open Access Article

        104 - تحلیلی بر اولویت‌بندی وضعیت چرخه حیات در مناطق نمونه گردشگری مورد مطالعه: قطب گردشگری اسلام آباد غرب
        غلامرضا نوری زهرا تقی زاده معصومه امانی بختیاروند
      • Open Access Article

        105 - تبیین تحولات کارکردی روستاها و گذار از اقتصاد کشاورزی به گردشگری با تأکید بر نظریه چرخه حیات (مطالعه موردی: دهستان فیروزجاه- شهرستان بابل)
        محمدرضا رضوانی سیدحسن مطیعی لنگرودی فاطمه محمدزاده لاریجانی
      • Open Access Article

        106 - ارزیابی اثرات زیست محیطی پرورش بوقلمون در ایران
        ک. خیرعلی‌پور ز. پاینده ب. خوشنویسان
        صنعت طیور به خاطر تأمین سهم قابل توجهی از نیاز غذایی و پروتئینی بشر یکی از بخش­های مهم تولیدی می­باشد. با توجه به ضرورت حفظ محیط زیست، میزان انتشار آلاینده­ها در یک واحد تولیدی بوقلمون در ایران با استفاده از روش ارزیابی چرخه حیات مورد بررسی قرار ­گرفت. ا More
        صنعت طیور به خاطر تأمین سهم قابل توجهی از نیاز غذایی و پروتئینی بشر یکی از بخش­های مهم تولیدی می­باشد. با توجه به ضرورت حفظ محیط زیست، میزان انتشار آلاینده­ها در یک واحد تولیدی بوقلمون در ایران با استفاده از روش ارزیابی چرخه حیات مورد بررسی قرار ­گرفت. اطلاعات مورد نیاز از طریق پرسشنامه و مصاحبه حضوری با مرغدار جمع­آوری شد. در این روش مرز سامانه دروازه واحد پرورش و واحد عملکردی یک تن گوشت بوقلمون در نظرگرفته شد. انتشار آلاینده­ها مربوط به نهاده­­ها و ستاده­های واحد پرورش تعیین گردید. مقادیر شاخص­های زیست­محیطی شامل: تخلیه منابع زمینی، تخلیه منابع فسیلی، گرمایش جهانی، تخلیه لایه اوزن، سمیت انسانی، سمیت آب­های سطحی، سمیت آب­های آزاد، سمیت زمینی، اکسیداسیون فوتوشیمیایی، پتانسیل اسیدی شدن و یوتریفیکاسیون به ترتیب برابر kg Sb eq 61/1، MJ 19/20، kg CO2 eq 63/3، kg CFC -11 eq 90/1، kg 1.4 DB eq 60/67، kg 1.4 DB eq 55/4، kg 1.4 DB eq 04/1، kg 1.4 DB eq 17/1،kg C2H4 eq  0005/0،  kg SO2 eq 024/0 و kg PO4 eq 0094/0 بدست آمد. نتایج نشان داد که نهاده خوراک بیشترین آلایندگی را در بین نهاده­های مصرفی داشت. Manuscript profile
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        107 - مقایسه اثر ویژگی های شرکت بر مدیریت سرمایه در گردش در صنایع پتروشیمی و سیمان در شرکت های پذیرفته شده در بورس اوراق بهادار تهران
        عباس طالب بیدختی ثمین خشنود
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        108 - ) Factors Affecting Citizens use Bicycles as a means of Transportation(Case Study: Rasht)
        Zahra Shabanpoor Sepideh Zaree
        . Due to the rapid growth of population in cities and the increasing increase in personal travel and side-effects such as foggy consumption of energy and environmental pollution and congestion caused by the increased traffic of single-person private cars, congestion in More
        . Due to the rapid growth of population in cities and the increasing increase in personal travel and side-effects such as foggy consumption of energy and environmental pollution and congestion caused by the increased traffic of single-person private cars, congestion in the city central transit runs a particular transport system, in particular In crowded cities, this requires more precise planning, on the other hand,with the expansion of the city of Rasht and its population increase, traffic has become one of the main problems that, in addition to wasting time for citizens, has caused a lot of fuel to be consumed in vain. Among the objectives of this research is to study the factors affecting the reluctance of citizens of Rasht to use bikes, their use of bicycles, and the relationship between occupation, education, income and the interest of citizens in using bicycles to navigate for inland city trips, because the use of bicycles and the promotion of its culture as the best substitute for polluting environments on short-range intra-city trips has long been institutionalized in major industrialized countries. This paper uses descriptive-analytical method and distributed questionnaires in the city to collect information. Using statistical techniques and software such as SPSS and Excel, analyzes have been done. The results indicate that between use of bikes and variables such as: citizen's interest There is a significant relationship between citizenship education, their income and their occupation. Manuscript profile
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        109 - -
        mehrdad ramzanipour mahmood roshani fatemeh sotodeh
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        110 - طراحی الگوی استراتژی های نوین بازاریابی محصولات جدید لبنی در ایران
        مریم کاظمی ایمن آبادی محمد طالقانی نرگس دل افروز
        صنعت لبنیات سهم عمده ای در ارزش افزوده و اشتغال بخش کشاورزی دارد. محصولات این صنعت با تامین ارزان ترین منابع پروتئینی کشور، سهم قابل توجهی در سبد مصرفی خانوار ایرانی دارا می باشد. به دلیل اهمیت این صنعت، دولت با اتخاذ سیاست های مختلف و اثرگذاری بر مولفه های بازار لبنیات More
        صنعت لبنیات سهم عمده ای در ارزش افزوده و اشتغال بخش کشاورزی دارد. محصولات این صنعت با تامین ارزان ترین منابع پروتئینی کشور، سهم قابل توجهی در سبد مصرفی خانوار ایرانی دارا می باشد. به دلیل اهمیت این صنعت، دولت با اتخاذ سیاست های مختلف و اثرگذاری بر مولفه های بازار لبنیات به ویژه شیر، به حمایت از تولید کنندگان و مصرف کنندگان این صنعت پرداخته است. اهداف این پژوهش شناسایی رابطه میان چرخه حیات محصول(بازار محصول در مرحله رشد و بلوغ) با استراتژی های نوآوری(گرایش به بازار و گرایش به یادگیری سازمانی) و استراتژی های بازاریابی(خلق و توسعه محصول جدید) می باشد. این تحقیق طی فروردین ماه الی شهریور ماه سال 97 در سطح شرکت بازارگستر پگاه منطقه یک کشور شامل استان های گیلان، آذربایجان شرقی، آذربایجان غربی، قزوین، زنجان و اردبیل به عنوان یکی از مناطق پنجگانه شرکت صنایع شیر ایران(پگاه) صورت پذیرفت.روش تحقیق پژوهش برحسب هدف از نوع کاربردی، بر‌حسب نحوه گردآوری داده‌ها از نوع پژوهش های میدانی و ابزار پرسشنامه محقق ساخته است. پژوهش حاضر از نظر روشاجرا از نوع پژوهش های توصیفی از شاخه همبستگی می‌باشد. نتایج تحقیق نشان می دهد که تمامی فرضیه های این پژوهش تایید و رابطه بین متغیرها معنی دار و مثبت بوده است. Manuscript profile
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        111 - Induction Of NMRI Mice Mesenchymal Stem Cell Differentiation Into Endothelial Progenitor Cells By Placental Extract
        maryam sadat Nezhadfazel Kazem Parivar nasim HAYATI mitra heydari
        Stem cells are undifferentiated pluripotent cells, can produce different tissues and organs of the body. Stem cells have two features, self-renewal and differentiation. Of the most important adult stem cells are mesenchymal stem cells. These cells are capable of prolife More
        Stem cells are undifferentiated pluripotent cells, can produce different tissues and organs of the body. Stem cells have two features, self-renewal and differentiation. Of the most important adult stem cells are mesenchymal stem cells. These cells are capable of proliferation and differentiation with induction in the presence of variety of growth factors. Since the placenta extract contains a large amount of VEGF, therefore placenta extract was used to induce the differentiation of omentum mesenchymal stem cells.The omentum mesenchymal stem cells were separated and cultured and cell-specific markers CD90, CD44, CD73, CD105 and CD34 markers were tested by flowcytometry on them. The extract of the placenta was prepared and after the MTT test, we selected a 20% viability percentage. After 21 days the presence of mesenchymal stem cells omentum in medium and 20 percent of placenta extract, mesenchymal cells were differentiated into progenitor endothelial cells. The expression of CD90, CD73 and CD105 markers was negative and expression of CD31, FLK1 and CD34 markers was positive. G1 phase of the cell cycle in 2st week of prolonged, compared to the control group, this result showed that the cells were exited from the proliferative phase into differentiation phase.Conclusion: Omental mesenchymal cells in adjacent to the placenta extract, differentiate into endothelial progenitor cells. Manuscript profile
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        112 - طراحی مدل حمایتی دولت در چرخه عمر کسب و کار صنعت خودرو‌سازی با رویکرد ساختاری تفسیری
        رسول نیشابوری پرویز سعیدی محمد رضا حسینی
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        113 - Electrochemical reduction of graphene oxide by cyclic voltammetry and constant potential methods on copper substrate
        majid mirzayee chanigiz dehghanian
        In this paper, graphene oxide (GO) was reduced using inexpensive and environmentally friendly methods on the copper substrate. These methods included constant potential and cyclic voltammetry. In the cyclic voltammetry method, GO was deposited on the copper substrate an More
        In this paper, graphene oxide (GO) was reduced using inexpensive and environmentally friendly methods on the copper substrate. These methods included constant potential and cyclic voltammetry. In the cyclic voltammetry method, GO was deposited on the copper substrate and reduced. In the constant potential method, GO was firstly deposited by a drop cast and then reduced by constant potential method. Electrochemically reduced graphene oxide (ERGO) was characterized by using scanning electron microscopy (SEM), X-ray photoelectron spectroscopy (XPS) and Raman spectroscopy. In this study, the results showed that the constant potential method was the best method for the electrochemical reducing of GO. In this way, most functional groups had been reduced. In addition, a high density of the defects and wrinkling of the sheets was observed. The Electrochemical impedance spectroscopy (EIS) test also proved that most of the conductivity belonged to the GO reduced by the constant potential method. Consequently, the method can replace chemical methods for the reducing of GO and eliminate the major weakness of chemical methods that use toxic substances. Manuscript profile
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        114 - تهیه و شناسایی نانوذرات Cu0.2ZnNi3.27O5.29 به روش هم‌رسوبی و کاربرد آن در پیل‌های سوختی
        وحیده چاری زئی حمیده سراوانی میثم نوروزی فر
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        115 - Preparation of a simple and low cost catalyst with sodium dodecyl sulfate modified carbon paste electrode containing nickel for electrocatalytic oxidation of ethylene glycohol
        بنفشه نوروزی زهرا شاکری
        In this research work, sodium dodecyl sulfate (SDS( was deposited on the surface of carbon paste electrode by dropping method. Then, the modified carbon paste electrode with SDS containing nickel (Ni/SDS) was prepared by inserting the modified electrode in a solution co More
        In this research work, sodium dodecyl sulfate (SDS( was deposited on the surface of carbon paste electrode by dropping method. Then, the modified carbon paste electrode with SDS containing nickel (Ni/SDS) was prepared by inserting the modified electrode in a solution containing nickel nitrate for 5 minutes and sweeping of the consecutive potential in sodium hydroxide solution. Also, considering the importance of using ethylene glycohol as a proposed source instead of hydrogen and because of its slow kinetic on the bare carbon paste electrode, its oxidation investigated on the above modified electrode. The results showed the electrocatalytic oxidation of ethylene glycol on the surface of carbon paste electrode modified with SDS/Ni. The effect of various parameters on the efficiency of modified electrode was investigated and the optimal conditions were determined. Finally, the reaction rate constant between the chemical redox centers at the modified electrode surface and ethylene glycol was calculated. Simplicity, low cost, and high sensitivity are the outstanding features of the electrode. Manuscript profile
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        116 - تهیه میکروکپسول هگزادکان-ملامین فرمالدهید (HD@MF) به‌عنوان ماده تغییرفازدهنده و اعمال آن بر پارچه پنبه‌ای برای تولید لباس‌های خنک‌کننده
        سعید پاکدامان سید سلمان سید افقهی مهدی حسن زاده
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        117 - Kinetic and life span study of 5-bromo-2-(((1-hydroxybutan-2-yl)imino)methyl)phenol and 2-((2-((2-hydroxybenzylidene)amino)ethyl)amino)phenol as corrosion inhibitors, using new fast Fourier transform electrochemical techniques
        Mohsen Markazi Javad Shabani shayeh Behnam Rasekh
        Metal corrosion represents a significant cost to the industry. Detection and prevention are possible by use of various methods including electrochemical technics and corrosion inhibitors. In the present study, the performance of two types of inhibitors, 5-bromo-2-(((1-h More
        Metal corrosion represents a significant cost to the industry. Detection and prevention are possible by use of various methods including electrochemical technics and corrosion inhibitors. In the present study, the performance of two types of inhibitors, 5-bromo-2-(((1-hydroxybutan-2-yl)imino)methyl)phenol (C11H14BrNO2) and 2-((2-((2-hydroxybenzylidene)amino)ethyl)amino)phenol C15H16N2O2, was investigated in reducing corrosion rate of A106 Gr.b alloy steel used in oil pipelines in corrosive medium of 1M sulfuric acid. The comparison between these two inhibitors and the role of nitrogen in their performance and their life span were investigated by cyclic voltammetric electrochemical technique and fast Fourier transform method for data processing. It was found that the C11H14BrNO2 inhibitor by having a slower kinetics in the decomposition process can stand longer and was more effective than the other corrosion inhibitor. This C11H14BrNO2 inhibitor also has a much better performance in preventing carbon corrosion, despite having a lower nitrogen element in the structure because of its favorable spatial structure and better placement of “N” on the corroded metal surface. Manuscript profile
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        118 - Evaluation of Nature of Fiscal Policy of Iran in Business Cycles
        Zhale Zarei Maryam Hemmati iIlnaz Ebrahimi
        In this research, the nature of Iran's fiscal policy has been evaluated in business cycles in the period of 1999: Q2- 2021:Q1. For this purpose, the specified model of Hristov (2013) has been used, in which adjustments have been applied due to the dependence of Iran's e More
        In this research, the nature of Iran's fiscal policy has been evaluated in business cycles in the period of 1999: Q2- 2021:Q1. For this purpose, the specified model of Hristov (2013) has been used, in which adjustments have been applied due to the dependence of Iran's economy on oil revenues, and the time series of disposable income and consumption of the private sector from the household budget data published by the Iranian Statistics Center. , has been extracted. Also, the VECMX approach has been used to calculate the momentum of expenditures, tax and oil revenues. The results showed that the government spending in periods of economic boom and recession have a positive and significant effect on the growth of private sector consumption, in other words, fiscal policy in Iran is Keynesian in nature. But the intensity of the effects of government expenditure impulses on the growth of private sector consumption e is greater in periods of prosperity than in periods of recession. Also, the number of interruptions in the impact of government expenditure impulses on the growth of private sector consumption is different in the period of prosperity and recession, and this amount is more in the period of recession. In addition, the evaluation of other fiscal policy variables shows that the impulses of tax revenues on the growth of private sector consumption were not significant in business cycles, and the impulses of oil revenues are also positive and significant with four interruptions only in the period of prosperity. Manuscript profile
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        119 - The Impact of Islamic Financial Instruments on the Occurrence of Business Cycles in the Iranian Economy: A Case Study of Participation Bonds
        Yazdan Gudarzi Farahani Vahid Mahboubi Matin
        The aim of this study was to investigate the role of Islamic financial instruments inthe occurrence of business cycles in the Iranian economy. In this regard, theemphasis has been on Islamic participation bonds offered by the Central Bank. Forthis purpose, statistical d More
        The aim of this study was to investigate the role of Islamic financial instruments inthe occurrence of business cycles in the Iranian economy. In this regard, theemphasis has been on Islamic participation bonds offered by the Central Bank. Forthis purpose, statistical data from the period 1992-2020 and structural vectorautoregression model (SVAR) were used. The results of this study showed that theimpetus from the supply of participation bonds as a tool for monetary policy and anIslamic financial instrument has led to the fact that the amount of business cycles inthe Iranian economy is not moderated. In fact, the results showed that the variablesof budget deficit, exchange relationship and price were the most important variablesaffecting business cycles in the Iranian economy. The results showed thatparticipation bonds could not act as an anti-cyclical policy tool in the Iranianeconomy. Considering the results of how Islamic financial instruments affectbusiness cycles in the Iranian economy, it is necessary to recognize the impact ofgovernment budget deficit and its financing. Manuscript profile
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        120 - The Effect of Financial Leverage and Cash Holding on Over-investment according to the Firm Size and Firm Life Cycle of Listed Companies in Tehran Stock Exchange
        Mostafa Sargolzaei Pouriya Zivary Kamran
        Adequacy (efficiency) of investment is one of the most important issues in financial management. How to use the company's resources, especially internal funds, is an important decision in the conflict between shareholders and managers. By choosing the right combination More
        Adequacy (efficiency) of investment is one of the most important issues in financial management. How to use the company's resources, especially internal funds, is an important decision in the conflict between shareholders and managers. By choosing the right combination of assets and liabilities, managers try to achieve the goal of maximizing the value of the company's stock. In this study, the effect of liquidity and financial leverage of the company on over-investment as well as the effect of firm size and company life cycle in this regard has been investigated. This study is an applied research in terms of purpose and a correlational study using generalized method of moments (GMM) in terms of nature. To test the research questions using systematic elimination method, a sample of 174 companies among the firms listed in the Tehran Stock Exchange during the period of 6 years in (2014-19) selected. The results showed that financial leverage has an adverse effect on over-investment and the effect of cash retention on over-investment is positive. Firm size and life cycle also affect the relationship between financial leverage and cash retention over-investment. Manuscript profile
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        121 - Cash Flow Management and Financial Performance of Listed Companies on Tehran Stock Exchange
        Fatemeh Sarraf Maryam Salehi
        The purpose of current research is evaluating cash flow positions of a firm via composite measures and metrics such as Days of Sales Outstanding (DSO), Days of Inventory Outstanding (DIO), Days of Payables Outstanding (DPO), Cash Conversion Cycle (CCC), Operating Cas More
        The purpose of current research is evaluating cash flow positions of a firm via composite measures and metrics such as Days of Sales Outstanding (DSO), Days of Inventory Outstanding (DIO), Days of Payables Outstanding (DPO), Cash Conversion Cycle (CCC), Operating Cash Cycle (OCC) and the effect of these changes on the firm financial performance. For this purpose, the listed companies in Tehran Stock Exchange have been investigated. In order to examining the relation between cash flow management and firm financial performance, linear regression have been utilized. In this research we use eight variables and this study attempts to address six hypotheses. The samples including 67 firms which are studied during 2009-2013 and consists of twenty periods of quarterly data. The findings indicates that there is a meaningful relation between Days of Inventory Outstanding (DIO), Days of Payables Outstanding (DPO), Cash Conversion Cycle (CCC), Operating Cash Cycle (OCC) and financial performance, but there isn’t any meaningful relation between Days of Sales Outstanding (DSO) and firm financial performance. Manuscript profile
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        122 - Investigion Internal Properties in the Quality of Financial Reporting of Companies listed in Tehran Stock Exchange
        Younes Nobakht Mohammad Hasan Janani MohammadReza Moazzami Goodarzi
        The research related to domestic companies listed in Tehran stock exchange for the five internal characteristics of quality financial reporting has been investigated. Statistical community, all companies listed in Tehran stock exchange isachieved by the systematic remov More
        The research related to domestic companies listed in Tehran stock exchange for the five internal characteristics of quality financial reporting has been investigated. Statistical community, all companies listed in Tehran stock exchange isachieved by the systematic removal of sample of 84 companies to be selected and Time periods from 1387 to 1392 is investigated. For doing this research from methods of causal - comparative advantage is solidarity. The study analyzed data from the Inter regression methods were used. Results of hypothesis testing research shows The quality financial reporting of listed companies in Tehran Stock Exchange whit size, the investment in non-current assets, complexity of the environment activity company Direct relationship and whit operating cycle Inverse relationship has been established In this study, there character between the quality of financial reporting and financial leverage has not established any relationship. Manuscript profile
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        123 - فعالیت‌های برخط مبتنی بر 5E و عملکرد خواندن و شنیدن دانشجویان زبان انگلیسی
        ملیسا وفائی کیا سیده سوسن مرندی مسعود سیری
        مهارت های خواندن و شنیدن به عنوان دو مهارت از چهار مهارت قابل توجه در زمینه آموزش زبان هستند. این مطالعه با استفاده از بینش مدل چرخه یادگیری 5E، با هدف بررسی تأثیر فعالیت های برخط مبتنی بر 5E بر عملکرد خواندن و شنیدن دانش آموزان زبان انگلیسی زبان انجام شد. این مطالعه بر More
        مهارت های خواندن و شنیدن به عنوان دو مهارت از چهار مهارت قابل توجه در زمینه آموزش زبان هستند. این مطالعه با استفاده از بینش مدل چرخه یادگیری 5E، با هدف بررسی تأثیر فعالیت های برخط مبتنی بر 5E بر عملکرد خواندن و شنیدن دانش آموزان زبان انگلیسی زبان انجام شد. این مطالعه برای دستیابی به این هدف از رویکرد روش تجربی استفاده کرد. نمونه ای متشکل از 60 زبان آموز بزرگسال انگلیسی که در دوره پیش از آیلتس در یک آموزشگاه زبان خصوصی تحصیل می کردند در این مطالعه شرکت کردند. برای جمع آوری داده های کمی از دو نمونه واقعی از آزمون های شنیداری و خواندن آیلتس به عنوان پیش و پس آزمون استفاده شد. دو جلسه قبل از شروع دوره 12 جلسه ای پیش از آیلتس، زبان آموزان با کلاس الکترونیکی خود به نام ایزی کلاس آشنا شدند و همچنین پیش آزمون های شنیداری و خواندن آیلتس را دریافت کردند. سپس، فعالیت‌های بر خط مبتنی بر 5E به شرکت‌کنندگان گروه آزمایشی ارائه شد در حالی که فراگیران گروه کنترل، تدریس متعارف ایلتس یا غیر مبتنی بر 5E را دریافت کردند. در پایان ترم، فراگیران در یک جلسه اضافی برای گرفتن پس آزمون شرکت کردند. تجزیه و تحلیل داده های کمی نشان داد که استفاده از فعالیت های برخط مبتنی بر 5E در بهبود عملکرد شنیداری و خواندن زبان آموزان زبان انگلیسی موثر بوده است. یافته‌ها حاکی از آن است که معلمان زبان می‌توانند از فعالیت‌های مبتنی بر 5E برای بهبود مهارت‌های زبانی در بین زبان‌آموزان بهره ببرند. Manuscript profile
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        124 - فعالیت‌های برخط مبتنی بر 5E و عملکرد خواندن و شنیدن دانشجویان زبان انگلیسی
        Melissa Vafaeikia Seyyedeh Susan Marandi Masood Siyyari
        مهارت های خواندن و شنیدن به عنوان دو مهارت از چهار مهارت قابل توجه در زمینه آموزش زبان هستند. این مطالعه با استفاده از بینش مدل چرخه یادگیری 5E، با هدف بررسی تأثیر فعالیت های برخط مبتنی بر 5E بر عملکرد خواندن و شنیدن دانش آموزان زبان انگلیسی زبان انجام شد. این مطالعه بر More
        مهارت های خواندن و شنیدن به عنوان دو مهارت از چهار مهارت قابل توجه در زمینه آموزش زبان هستند. این مطالعه با استفاده از بینش مدل چرخه یادگیری 5E، با هدف بررسی تأثیر فعالیت های برخط مبتنی بر 5E بر عملکرد خواندن و شنیدن دانش آموزان زبان انگلیسی زبان انجام شد. این مطالعه برای دستیابی به این هدف از رویکرد روش تجربی استفاده کرد. نمونه ای متشکل از 60 زبان آموز بزرگسال انگلیسی که در دوره پیش از آیلتس در یک آموزشگاه زبان خصوصی تحصیل می کردند در این مطالعه شرکت کردند. برای جمع آوری داده های کمی از دو نمونه واقعی از آزمون های شنیداری و خواندن آیلتس به عنوان پیش و پس آزمون استفاده شد. دو جلسه قبل از شروع دوره 12 جلسه ای پیش از آیلتس، زبان آموزان با کلاس الکترونیکی خود به نام ایزی کلاس آشنا شدند و همچنین پیش آزمون های شنیداری و خواندن آیلتس را دریافت کردند. سپس، فعالیت‌های بر خط مبتنی بر 5E به شرکت‌کنندگان گروه آزمایشی ارائه شد در حالی که فراگیران گروه کنترل، تدریس متعارف ایلتس یا غیر مبتنی بر 5E را دریافت کردند. در پایان ترم، فراگیران در یک جلسه اضافی برای گرفتن پس آزمون شرکت کردند. تجزیه و تحلیل داده های کمی نشان داد که استفاده از فعالیت های برخط مبتنی بر 5E در بهبود عملکرد شنیداری و خواندن زبان آموزان زبان انگلیسی موثر بوده است. یافته‌ها حاکی از آن است که معلمان زبان می‌توانند از فعالیت‌های مبتنی بر 5E برای بهبود مهارت‌های زبانی در بین زبان‌آموزان بهره ببرند. Manuscript profile
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        125 - بررسی ارتباط متقابل چرخه‌های مالی با کسب‌وکار در اقتصاد ایران
        مصیب پهلوانی سید حسین میر جلیلی نفیسه کشتگر
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        126 - تاثیر چرخه عمر و جریان نقدی آزاد بر سیاست تقسیم سود در صنایع (موردکاوی:صنایع فولاد، خودروسازی، داروسازی)
        عباسعلی پور آقا جان کبری غلامی
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        127 - Identification of the damages and strategies required for the life cycle management model for the development of banking services (Case Study: Parsian Bank)
        Samira Shafaei Yamchelou Esmaeel Hasanpoor Mohammadhosein Ranjbar
        Abstract Today, Diverse and ever-changing factors have led banks to devote special efforts and attention to identifying customer needs and offering services that are compatible with their requirements. These challenges have led banks to identify various aspects of the More
        Abstract Today, Diverse and ever-changing factors have led banks to devote special efforts and attention to identifying customer needs and offering services that are compatible with their requirements. These challenges have led banks to identify various aspects of the product life cycle. In this study, by presenting the Product Lifecycle Management Model, the damages and strategies required to develop banking services at Parsian Bank were identified. In order to identify in this study, the main and sub-themes related to damages and strategies in the life cycle of banking products, the methodology of thematic analysis was used, which was applied for data collection, library study and survey methods as follows: Initially, thematic literature on the life cycle model of products and services was collected through library study, and after identifying the definitions of the life cycle, the main and secondary topics of the life cycle were identified using tools for interviewing managers and officials of reputable branches of Parsian Bank in Tehran. The results were then classified into four stages of introduction, growth, maturity and decline, and the research results led to the identification of damages in four stages of introduction (2 themes), growth (3 themes), maturity (3 themes) and decline (4 themes).) And the required life cycle strategies were introduced in four stages: Introduction (2 themes), growth (2 themes), maturity (2 themes) and of decline banking products (2 themes). Manuscript profile
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        128 - Dynamic spillover between foreign exchange and stock markets in the business cycles of Iranian economy
        Mehdi Mozafarnia Mir Faiz Fallah Shams Lialestani Gholamreza Zamardian
        Abstract The increasing integration of financial markets and recent financial crises has created a new wave of researchers' attention to the issue of spillover and contagion in financial markets, to be able to better choose risk hedging instruments whit predicting mark More
        Abstract The increasing integration of financial markets and recent financial crises has created a new wave of researchers' attention to the issue of spillover and contagion in financial markets, to be able to better choose risk hedging instruments whit predicting market trends. Policymakers and market participants are also increasingly paying attention to the spillover effects and how they behave during different periods of economic boom and busts. Therefore, the present study aims to estimate the spillover effects between foreign exchange and stock markets in the Iranian economy and seeks to study how the spillover between these two markets behaves in the business cycles of the Iranian economy. For this purpose, by studying the daily data of 1389-1399 in which the Iranian economy is facing two periods of economic boom and two periods of economic recession, the daily spillover of foreign exchange and stock markets has been estimated and analyzed based on dynamic spillover econometric approach of Diebold and Yilmaz (2012). According to the results, in general, the spillover effect between two markets exists, but the spillover rate from the foreign exchange market to the stock market is higher than the spillover from the stock market to the foreign exchange market. Also, the spillover and, of course, the dependence of the two markets during the recession was time-varying and is more severe than during the boom. These results have important implications for policymakers and market participants and show that it is necessary to consider the relationship between the foreign exchange market and stock market according to the state of the business cycle of the economy in investment policies and decisions. Also, it is not optimal to adopt a fixed and predetermined approach, both for macro policies and for investment strategies, in these markets. Manuscript profile
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        129 - The Relation between Extroverted/Introverted Foreign Policy and the Rise and Fall of World Hegemons
        Mojtaba Touiserkani Abumohammad Asgarkhani
        Although the patterns of emergence and decline of the powers are recurred for centuries, surprisingly there are no clear evidences to answer the question of what are the causes for rise and fall of powers. The efforts made to date to order the patterns of rise and fall More
        Although the patterns of emergence and decline of the powers are recurred for centuries, surprisingly there are no clear evidences to answer the question of what are the causes for rise and fall of powers. The efforts made to date to order the patterns of rise and fall of world powers have created a close link between the periodic patterns of emergence (and decline) of world orders with the cycles of rise (and fall) of global hegemons, which both are severely influenced by the waves of global wars. Utilizing the literature on this field and introducing new concepts such as introversion (seeking for internal power resources) and extroversion (introversion + seeking for external power resources beyond the borders), this essay is to test this hypothesis that “achieving the status of global hegemony by a super power requires the adoption of an introvertist approach until deployed hegemony enters into a decline period and subsequently transition into an extrovertist approach. On the other hand, taking on an introvertist approach by the deployed hegemon will abridge the hegemonic cycle and leads to the decline of the hegemon”. This research is exploratory in nature. To analyze the collected data, this study uses the causal or post-event method. Findings of the study confirm the above hypothesis and draw the conclusion that although there is no desertion of the recurrence of the hegemonic cycle and the global order, the length of a hegemonic cycle is subject to the pursuit of an extrovertist approach by the hegemon. Manuscript profile
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        130 - The Impact of Business Cycle and Operational Efficiency of Cash Conversion Cycle on Performance Evaluation Criteria in Tehran Stock Exchange
        Davoud Mostafazadeh Mohsen Hamidiyan Fatemeh Sarraf
        One of the most important goals of financial managers is to maximize shareholder profits. And working capital management using the optimal combination of working capital items, ie current assets and liabilities, and shortening the cash conversion period, which indicates More
        One of the most important goals of financial managers is to maximize shareholder profits. And working capital management using the optimal combination of working capital items, ie current assets and liabilities, and shortening the cash conversion period, which indicates the period or number of days of the cash cycle in the production path through the purchase of inventories, sale of loans and Converting cash into accounts receivable and collecting receivables helps financial managers achieve their predetermined goals. Therefore, the purpose of this study is to investigate the effect of business cycle and operational efficiency of the cash conversion cycle on performance appraisal criteria in Tehran Stock Exchange. Therefore, a sample of 120 companies listed on the Tehran Stock Exchange in the period 1392 to 1397 was selected and analyzed using multivariate regression model and panel data using the fixed effects model method. Findings showed that the relationship between cash conversion cycle and business cycle with equity return is positive and significant and the relationship between cash conversion cycle and net business cycle with return on assets and economic value added was negative and significant. Manuscript profile
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        131 - عوامل جذابیت محصول و تأثیر آن بر رفتار مشتری
        سینا نعمتی زاده محمدجواد سراجی
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        132 - رابطه بین ویژگی‎های مالی شرکت و ساختار سرمایه در مراحل چرخه‎ی عمر شرکت‎
        نرگس سر لک امید فرجی فاطمه بیات
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        133 - رابطه هزینه فرصت وجه نقد و انعطاف‌پذیری مالی با عملکرد شرکت
        آناهیتا زندی محسن تنانی
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        134 - بررسی حق‌الزحمه حسابرسی بر اساس مراحل چرخه عمر شرکت (منتج شده از الگوهای جریاننقد)
        ولی خدادای علی چراغی نیا سجاد ویسی
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        135 - تأثیر تورم و چرخه عملیاتی بر انباشت وجه نقد
        حسین دیده خانی محمد هادی دمیری میثم کاویانی
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        136 - Prediction of Firm's Life cycle and Financial Performance Appraisal using Decision trees Algorithm and Multi-criteria Decision-making Techniques
        Zinat Ansari Rezvan Hejazi Yaghoob Zeraat Kish Zabihelah Khani Masoomabadi ‎
        Abstract Optimal selection of a company for investment considering its financial ratios is a challenge that is expected to be somewhat simplified by reducing the amount of data. Accurately recognizing the relative importance of metrics in any company is not easy for ma More
        Abstract Optimal selection of a company for investment considering its financial ratios is a challenge that is expected to be somewhat simplified by reducing the amount of data. Accurately recognizing the relative importance of metrics in any company is not easy for many decision-makers and investors. The purpose of this study is to provide methods for decision-making that can be implemented without specialized financial knowledge. For this purpose, a sample of 172 companies listed on the Tehran Stock Exchange as a company-year, during the period 2008-2019 was examined. First, the financial ratios were prioritized using decision tree regression analysis (type CART) to predict the life cycle. The results showed that the cash ratio and Debt to Equity Ratio were the most and the least important factors, respectively. Then, using fuzzy hierarchical analysis (FAHP) and TOPSIS, financial ratios were prioritized to evaluate the Financial Performance of companies that leverage ratios and profitability ratios had the highest and lowest ranks, respectively. Manuscript profile
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        137 - Capitals Attributes and Firms Value
        Farzin Rezei Bita Dehghan Khanghahi
        The main objective of this paper is to examine the incremental information content of intellectual capitals of the firms listed in Tehran Stock Exchange according to the life cycle stages. Research samples included 74 firms during 1381-1387. The results of hypothesis te More
        The main objective of this paper is to examine the incremental information content of intellectual capitals of the firms listed in Tehran Stock Exchange according to the life cycle stages. Research samples included 74 firms during 1381-1387. The results of hypothesis testing utilizing "multiple regression method" suggests that attributes of intellectual capital don’t have incremental information content regarding firm's market values. The relative information content of the attributes of intellectual capital however is different at each stage of life cycle. Other results indicate that the highest correlation between the firm market value and intellectual capital is in the adolescence stage and in the next step the highest correlation is in the growth stage and the lowest correlation is in the decline stage. Manuscript profile
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        138 - Evaluation the Effect of Life Cycle and Expand Option on Regulator Role of Financial Reporting Quality in Mitigating the Constraining Effect of Divide
        علی نادری محسن دستگیر فرزاد کریمی
        This Research Investigates the Role of Financial Reporting Quality inMitigating the Constraining Effect of Dividend Policy on Investment Decisions with regard to general price index. In this way 107 firms were by systematic elimination and data were modified by general More
        This Research Investigates the Role of Financial Reporting Quality inMitigating the Constraining Effect of Dividend Policy on Investment Decisions with regard to general price index. In this way 107 firms were by systematic elimination and data were modified by general price index. We used multiple regression for structuring and testing hypothesis in the pattern of combined data with respect to the effect of life cycle on the structure of expenses, sales and profitability. We classified firms in to the growth, maturity, and decline period. Accordingly the effect of financial reporting quality in the growth and maturity period were evaluated significant and therefore it can be said the different firm characteristics are effective in this phases. In evaluating expand option, the role of Financial Reporting Quality in high expand option firms was significant. Besides The Role of Financial Reporting Quality among firms with high and low financial Reporting Quality were evaluated significant. Default theoretical basis about the restriction of dividend policy decisions on investment, among firm in different phases of life cycle, different level of expand option were confirmed.    Manuscript profile
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        139 - تأثیر چرخه عمر شرکت‌ها بر سطح محافظه کاری
        الهام السادات ملکی سید کاظم ابراهیمی فاطمه جلالی
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        140 - کارایی معیارهای ارزیابی ریسک در تئوری فرامدرن پرتفوی در صندوق‌های سرمایه گذاری مشترک در دوران رونق تجاری
        زهرا پورزمانی
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        141 - تأثیر چرخه عمر واحد تجاری بر مدیریت سود از طریق فعالیت‌های واقعی
        محمدرضا مهربان پور حمید آذر خوش محمود حسن زاده کوچو مهران عربی
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        142 - Designing a Model of Corporate Governance Characteristics with an Interactive Approach to Strategic Management Accounting and Management Accounting
        Mohammadreza Sahari Zahra Pourzamani
        AbstractThe purpose of this study is to "designing a model of corporate governance characteristics with an interactive approach to strategic management accounting ". In this regard, while reviewing the concepts of corporate governance, management accounting, strategic m More
        AbstractThe purpose of this study is to "designing a model of corporate governance characteristics with an interactive approach to strategic management accounting ". In this regard, while reviewing the concepts of corporate governance, management accounting, strategic management accounting, company size and organizational life cycle by interviewing experts in the field of management accounting with a focus on corporate governance by qualitative analysis to design a model of corporate governance with an interactive management accounting approach We dealt with strategic and accounting management and identification of metrics and components. The study population includes managers and heads and university professors of management accounting with a focus on corporate governance. The sample size includes 24 experts in the field of management accounting with a focus on corporate governance, which was selected by theoretical saturation method and to collect data in this study, semi-structured interviews and Delphi method were used. The results of qualitative analysis by Maxqda software showed that the dimensions and components of the corporate governance characteristics model with an interactive approach to strategic management accounting and management accounting 1- Corporate governance characteristics (members, ownership, information resources, future plans and employment, transactions and comments) And 2- Components of strategic management accounting (strategic, evaluation and monitoring, analysis) and 3- Components of management accounting (activity, quality, analysis, evaluation and improvement, organizational strategy management). Also, 35 indicators for these components were finally approved by experts. Manuscript profile
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        143 - The Relationship between Liquidity Ratios and Profitability and Repayment Ability of Debts
        Zohreh Hajiha Fereshteh Feizabadi
        The main objective of this study is to examine the relationship between cash conversion cycle(CCC) as a liquidity measure with the profitability and debt ratios in Iranian companies. Researches indicate the decreasing of CCC results in a higher profitability in firms. T More
        The main objective of this study is to examine the relationship between cash conversion cycle(CCC) as a liquidity measure with the profitability and debt ratios in Iranian companies. Researches indicate the decreasing of CCC results in a higher profitability in firms. The CCC is a powerful performance measure to assess how well a company is managing its working capital. Therefore, the population of this study is firms listed in Tehran stock Exchange during the period of 2006 to 2009. By random sampling, we ed 178 firms as a statistical sample. The hypotheses are examined using panel least squares, analyzing with cross section random and fixed. The results indicate that there is a significant relationship between the CCC and net profit margin; however, there is no relationship with traditional liquidity and leverage ratios. The findings imply that the CCC is a stronger measure for profitability measurement than traditionally liquidity ratios but each liquidity ratios could not measure the ability to repay liabilities. Although, reducing the trend to ray the seller, could damage the firm's credit reputation. Manuscript profile
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        144 - رابطه بین ساختار سرمایه و چرخه عمر شرکت
        حسین جباری نریمان نقدی
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        145 - A model for determining the optimal financing tools for companies using the mechanism of matching the conditions of supply and demand sides
        Seyed Mahdi Nemati Kheirabadi Seyed Abdolhamid Sabet seyed saeed malek sadati Masoud Salehi Rezveh
        Corporate financing has always been one of the main concerns of managers and in this area, choosing the optimal financing tool is vital. This study has determined the optimal financing tools for companies by emphasizing the matching of supply and demand side conditions More
        Corporate financing has always been one of the main concerns of managers and in this area, choosing the optimal financing tool is vital. This study has determined the optimal financing tools for companies by emphasizing the matching of supply and demand side conditions in different stages of the company's life cycle using Delphi and DEMATEL techniques plus ANP and AHP processes. The results show that there are a total of 28 tools for financing companies and 6 indicators for selecting the appropriate financing tools. Also based on matching: "expected return (justifiability)", "risk level" and "time horizon" are given priority, respectively. In addition, among the various financing instruments, in the "start-up" phase, business angels, crowdfunding, and direct government assistance take precedence. In the "early stage" stage, after the tools of the previous stage, venture capital and short-term banking resources take precedence. In the "development" phase, after the tools of the previous stages, short-term banking facilities, asset-based financing, hybrid instruments (excluding mezzanine) and the stock market of start-ups are preferred. Finally, in the "stabilization" stage, after the tools of the previous stages, long-term banking facilities, mezzanine, bond-based methods and initial public offering of shares take precedence. Manuscript profile
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        146 - The Impact of Business Cycle and Operational Efficiency of Cash Conversion on Role-Playing Indicators in Tehran Stock Exchange
        Davoud Mostafazadeh Mohsen Hamidiyan Fatemeh Sarraf
        The main purpose of this study is to investigate the effect of the business cycle and operational efficiency of the cash flow cycle on performance appraisal criteria in the Tehran Stock Exchange. In order to reach this purpose, we were using the data of 120 manufacturin More
        The main purpose of this study is to investigate the effect of the business cycle and operational efficiency of the cash flow cycle on performance appraisal criteria in the Tehran Stock Exchange. In order to reach this purpose, we were using the data of 120 manufacturing companies active in the Tehran Stock Exchange during the period 1392 to 1397, using the independent variables of cash flow cycle and net business cycle of the company by multivariate regression method, with the help of Eviews software, economic value added indices, return on assets, return on equity as a dependent variable of role-playing performance indicators to achieve the objectives of the study.The results indicated that the cash cycle and the business cycle had a positive and significant effect on the return on equity. Finally, the results indicate that the cash cycle and the business cycle have an inverse and significant effect on value-added and return on assets, and the research hypothesis has been confirmed. Manuscript profile
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        147 - Evaluation of Residential Project With Option to Delay
        Hanzaleh Fendereski Shapour Mohammadi Ali Foroush Bastani Reza Raei
        Real estate investment are characterized by low liquidity and irreversible cost. Real Estate industry is one of the most important industry in occupation. Moreover, its production has the biggest weight in family portfolio.These are important characteristics of real est More
        Real estate investment are characterized by low liquidity and irreversible cost. Real Estate industry is one of the most important industry in occupation. Moreover, its production has the biggest weight in family portfolio.These are important characteristics of real estate markets. Real estate industry has cyclical trend. In recession, investor delay their investment. Traditional capital Budgeting models such as Net Present Value are base on fix assumption and condition. They ignore management flexibility. In this paper residential Projects are evaluated with real options (option to delay) by Black-Scholes and Binomial Lattice Model.These model values managerial flexibility. Experimental results show that project Evaluation with real options outperforms the traditional models such as NPV. This paper studies the optimal timing of investment in an irreversible project where the benefits from the project and the investment cost follow continuous- time stochastic processes. According to optimal investment timing proposed by MC Donlad and Siegel, time to start this Project is 9/5 years from now. Manuscript profile
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        148 - Evaluation of Delphi models in Explaining the pattern of relationships between financial constraints, life cycle and social responsibility In companies listed on the Tehran Stock Exchange
        mohammadreza panahian Hasan Ghodrati hosein panahian Meytham Arabzadeh
        Corporate social responsibility includes a set of corporate activities and actions that it performs with the aim of doing good for people inside the organization such as employees or people outside the organization, including suppliers, consumers and people. The result More
        Corporate social responsibility includes a set of corporate activities and actions that it performs with the aim of doing good for people inside the organization such as employees or people outside the organization, including suppliers, consumers and people. The result of social responsibility motivations of participate in management has been better performance company in terms of better allocation of organizational resources and reform of organizational strutures in line with the companys value oriented goals. The purpose of this study was to investigate the relationship between social responsibility during different stages of the life cycle on the financial constraints of the company. It took place until 1398. The results showed that due to the inverse relationship discovered between social responsibility and financial constraints, firms at each stage of development face different goals of social responsibility and show different capabilities in performing social responsibility. Also, for companies that are in the stages of growth, maturity and decline, the higher their social responsibility scores, the less financial constraints they face. Manuscript profile
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        149 - Dynamic contagion effect of volatility cycle between gold futures market and physical gold market
        bagher sayari Reza Gholami-jamkarani Mir Feiz Falah hosein jahangirnia
        The interaction between financial derivatives and their underlying physical markets has been the subject of extensive research in finance. This article examines the effect of dynamic contagion between the gold futures market and the physical gold market in financial mar More
        The interaction between financial derivatives and their underlying physical markets has been the subject of extensive research in finance. This article examines the effect of dynamic contagion between the gold futures market and the physical gold market in financial markets and Tehran Stock Exchange, period of 08/29/2009 and 09/05/2018. It specifically focuses on the oscillating cycle that occurs between these two interconnected domains. Data is collected daily. Using a comprehensive data set covering a significant period, advanced econometric techniques from GARCH-BEKK, Markov-Switching and Structural VAR models to analyze volatility dynamics and contagion between gold futures and We use the physical gold market. Our findings show the existence of a two-way relationship, in which there is a contagion effect of turbulence from the physical gold market to the coin futures market. Also, another result of the research is that the contagion effect of turbulence from the physical gold market to the coin futures market is different in different regimes. Manuscript profile
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        150 - The effect of financial leverage on the Company's operating liquidity (within the model GOEL)
        kamran karimi Shadi Shahverdiani Afsaneh Naeemifar
        The main aim of the present study is to examine the effect of financial leverage on operating liquidity in listed companies of Tehran Stock Exchange. Statistical population of the present study is consisted of companies listed on Tehran Stock Exchange during the time pe More
        The main aim of the present study is to examine the effect of financial leverage on operating liquidity in listed companies of Tehran Stock Exchange. Statistical population of the present study is consisted of companies listed on Tehran Stock Exchange during the time period of 2008 to 2014 and sample volume is equal to 118 companies by using screening method and after the elimination of outlaying observations. In this study, financial leverage was taken as independent variable in order to study its effect on current ratio, cash flow conversion cycle margin of the operational cash flow and return on assets. In this study, in which panel data with fixed and random effects were used, results obtained from firm data analysis by using multivariate regression at 95% confidence level indicated that financial leverage has a direct effect on return on assets. It was also indicated that financial leverage has a reverse effect on current ratio and cash flow conversion cycle. In addition financial leverage did not affect on the margin of the operational cash flow. Manuscript profile
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        151 - Downtown Tehran as an Eco-park: The Implementation of Urban Ecological Design in Historic Contexts Based on Glocal Values
        SAMANEH MOHSENI Mahmud Rezaei
        Megacities are highly responsible for the emissions of environmental pollution, energy overconsumption, and the threat of non-renewable natural resources. Therefore, it is vital to develop the ecological design indicators with an energy approach, especially for the hist More
        Megacities are highly responsible for the emissions of environmental pollution, energy overconsumption, and the threat of non-renewable natural resources. Therefore, it is vital to develop the ecological design indicators with an energy approach, especially for the historical urban fabrics, which in addition to environmental issues, have witnessed the migration of indigenous people as a result of physical and cultural degradation. Therefore, this article seeks ways to implement urban design with a renewable energy approach in urban historic contexts, which can be noticeable at the level of the world’s heritage. The research aims to encourage young and active people to live in the neighborhood with a green and sustainable lifestyle respecting energy sources, reducing pollution, and improving local identities at a global level. It thus studies the plausible futures with a series of techniques including Delphi, design solutions, and visioning with a case study method. The case of research is Downtown Tehran focusing on Sangelaj Neighborhood, somewhere between Tahmasebi’s and Naseri’s fortifications. After going through the three stages of design solutions, including context appraisal, vision, and action plans, a Delphi technique evaluates solutions in three consecutive rounds. Panelists including professional urban and architectural designers, as well as experts in urban energy, restoration, environment, traffic, and geology reached a consensus. Findings show that participatory visioning techniques, which mean engaging urban actors such as people and organizations, will improve the implementation of an urban eco-park, with energy, ecological and historical approaches. It thus provides a circular economy and circular neighborhood. The article then proposes strategies such as the complete street, and the use of renewable energies including recycling wastewater, using solar energies, and wind power. These suggestions will highlight the rich historical and natural background of the neighborhood such as Iranian gardens and aqueducts. Manuscript profile
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        152 - Risk Types in Different Firm Life Cycle Stages with Emphasis on Ownership of Companies
        mostafa ebadi kaveh Azinfar iman dadshi reza fallah
        Abstract The main purpose of this study is to investigate the risk situation (idiosyncratic risk, market risk and total risk) in Firm life cycle stages and the impact of State and non- State ownership on this relationship. In this regard, first, using the Fama-French T More
        Abstract The main purpose of this study is to investigate the risk situation (idiosyncratic risk, market risk and total risk) in Firm life cycle stages and the impact of State and non- State ownership on this relationship. In this regard, first, using the Fama-French Three-Factor model, the idiosyncratic risk in the sample firms was estimated. Market risk was calculated based on the standard deviation of the annual return of the stock index and the total risk is calculated by sum of market risk and idiosyncratic risk. The different stages of the companies' life cycle were determined using the patterns obtained from the three categories of cash flow statements (operating, investment and financing). In this research, the data of 136 firms have been used and in order to examine the research hypotheses, six regression models of panel data have been used. Respectively, idiosyncratic risk, market risk and total risk considered as dependent variable in these models. The results of estimating the final models show that idiosyncratic risk, market risk and total risk in the stages of introduction, growth and decline are higher compared to the stages of maturity and shake-out of firm life cycle stages. In addition, the results of this study indicate a significant effect of State ownership on the relationship between idiosyncratic risk and life cycle stages of firms listed in the Tehran Stock Exchange.  Manuscript profile
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        153 - Effects of tillage methods on nitrous oxide (N2O) and ammonia (NH3) emission in cotton-wheat rotation in Darab area
        Aboalghasem Gheisari Mohammad Reza Asgharipour • Seyed Mohsen Mousavi-Nik Seyed Ahmad Ghanbari
        Conventional tillage methods with no yield increase lead to the loss of resources and emission of greenhouse gases into the environment. To determine the effects of different tillage methods on nitrous oxide (N2O) and ammonia (NH3) emissions in cotton-wheat rotation, an More
        Conventional tillage methods with no yield increase lead to the loss of resources and emission of greenhouse gases into the environment. To determine the effects of different tillage methods on nitrous oxide (N2O) and ammonia (NH3) emissions in cotton-wheat rotation, an experiment was designed as a randomized complete block including three treatments with four replications at Darab Agricultural Research Station during 5 years. The treatments consisted of direct drilling (no tillage), minimum tillage, and conventional tillage (as control). After harvesting wheat in the no and minimum tillage treatments, 30% (weight) of wheat residues was retained on the field. N2O and NH3 emissions from the cotton-wheat field were estimated using the DNDC 9.5 model in the last two years. Data of three initial years of the research were used for model validation. Results of model validation showed that the model worked well in simulating the soil environment and N2O and NH3 emissions. The simulation results revealed that the highest and lowest N2O emission rates was achieved under conventional and no-tillage treatments, respectively. Average annual N2O emissions of 4.40, 2.80, and 2.14 kg N/ha/y were recorded in conventional, minimum, and no-tillage treatments, respectively. According to simulation results, peak emission of NH3 from soil occurred on five days after each fertilization in all three treatments. In general, results showed that no-tillage method was more favorable than other cotton cultural practices in cotton-wheat rotation in conditions similar to the present study. Manuscript profile
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        154 - Analysis of the Effects of Monetary financial Policy Shocks on Formation of Trade Cycles and Ineome Distribution in Iran.
        H. Parsa M. Behboodi A. Parsa
        In this research it is dealt. with the importance of the effects of monetary and financial policy  shocks on formation of trade cycle and income distribution in Iran. Annual time Series data of 1973 to 2007 and Hadrick –Prescott technique bot the analysis wer More
        In this research it is dealt. with the importance of the effects of monetary and financial policy  shocks on formation of trade cycle and income distribution in Iran. Annual time Series data of 1973 to 2007 and Hadrick –Prescott technique bot the analysis were employed. The results showed that trade cycles in Iran responded to both monetary and financial policies. However the effects eves more of financial shocks and less of monetary ones. The monetary effects faded out after one or two cycles Monetary shocks did not have negative effect on income distribution in  Iran. However the financial shocks increased the Gini ratio and Worseneded the income distribution. Other findings show that both. Monetary and financial shocks increased inflation, that in turn increased the Gini ratio, that is worsened the income distribution Manuscript profile
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        155 - Regime Dependent Effects and Cyclical Volatility Spillover of Exchange Rate and Stock Prices in Iran
        Mahdi Mozafarnia MirFeyz Fallahshams Gholamreza Zomorodian
        The main purpose of this study is to investigate the regime dependence and the cyclic contagion of exchange rate and stock prices volatility with emphasis on the economic boom and busts. For this purpose, first, using the Markov switching-EGARCH method, the time series More
        The main purpose of this study is to investigate the regime dependence and the cyclic contagion of exchange rate and stock prices volatility with emphasis on the economic boom and busts. For this purpose, first, using the Markov switching-EGARCH method, the time series of conditional volatility of exchange rate and stock market returns were estimated and extracted, contagion, spillover between markets and their regime dependence in the boom and bust in 2010 - 2020 has been analyzed and studied. The results show that: 1. Estimation of conditional volatility by Markov switching-EGARCH method is more efficient than traditional GARCH methods. 2. The volatility dependence between stock markets and foreign exchange is more severe during periods of recession than during periods of boom. 3. The rate of volatility spillover from the foreign exchange market to the stock market is greater than the rate of spillover of volatility from stocks to foreign exchange. 4. The spillover of volatility from the foreign exchange market to the stock market in the regime of booms and recession is not significantly different. 5. In a regime of economic booms, the rate of volatility spillover from the stock market to the foreign exchange market is greater than that occurs in a regime of recession. Therefore, the volatility of exchange rate and stock prices in Iran are dependent on the regime of the economy, and also the spillover between them in these two regimes is different. Manuscript profile
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        156 - Investigating the dynamic contagion effect of the turbulence cycle between the gold futures market and the exchange rate using GARCH-BEKK, markov switching, and structural VAR models
        Bagher Sayari Mir Feyz Falah Shams Reza Gholami Jamkarani Hossein Jahangirnia
        Objective: With the expansion of globalization, financial markets in both developed and developing countries have become interconnected. In financial discourse, the interconnection between financial markets is referred to as financial contagion. Financial contagion can More
        Objective: With the expansion of globalization, financial markets in both developed and developing countries have become interconnected. In financial discourse, the interconnection between financial markets is referred to as financial contagion. Financial contagion can transmit the volatility of one market to another, potentially leading to economic booms, recessions, or varying levels of risk and return. Consequently, given the significance of volatility contagion in markets for investors and decision-makers, the purpose of this study is to examine the effect of dynamic contagion in the volatility cycle between the futures market of gold and the foreign exchange rate in financial markets and the Tehran Stock Exchange.Research Methodology: The data were collected daily over the period from 2009 to 2018. To test the research hypotheses, GARCH-BEKK models, Markov Switching, and Vector Autoregression were employed.Findings: The results of the study indicate that the contagion effect of volatility is from the foreign exchange market to the gold futures market. Moreover, the contagion effect of volatility from the foreign exchange market to the gold futures market varies across different regimes.Originality / Value: The findings of this research could provide new insights that may guide policymaking and decision-making in the financial industry. Manuscript profile
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        157 - Investigation nitride coating surface properties and wear on the hot work tool steel AISI H11 in the method pulsed plasma nitriding
        کیانوش طاهرخانی خیرالله محمدی حسین تارقلی زاده
        In this research, the effects of plasma nitriding parameters investigated on samples with different geometry. Samples were prepared were nitrided under the atmosphere content of 20%H2-80%N2, at the temperature of 520 c, the duty cycles of 30%, 50%, 80% and with frequenc More
        In this research, the effects of plasma nitriding parameters investigated on samples with different geometry. Samples were prepared were nitrided under the atmosphere content of 20%H2-80%N2, at the temperature of 520 c, the duty cycles of 30%, 50%, 80% and with frequencies of 10 kHz for 6 hours. Then the property of grooves surfaces investigate by experiments of the SEM, Roughness and Micro Hardness measurement. The results of the experiments showed that the surface of the plasma nitriding samples are covered by cauliflower form of particles that formation of this particles in plasma nitriding samples are due to sputtering of the surface during the process. With increasing thickness of the groove, frequency and duty cycle, roughness of surfaces raise. Also micro hardness rise with increasing the thickness of the groove and duty cycle resulting from the increase in percent of deposition particle nitride. The Hollow cathode phenomena occurred in sample with 2mm groove and 80% duty cycle in CPN. This will result in over heating of the sample which leads to a decrease hardness of the surface and an increasing in the Roughness of the surface. Then after the process plasma nitriding, the results of the pin on disk wear test showed that the nitrides coating have wear resistance better than the reference sample before treatment plasma nitriding. Manuscript profile
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        158 - Effect of Multiple Dietary Supplements on the Sperm Parameters Quality
        F. Bassri M.H. Nasr-Esfahani M. Forouzanfar M. Tavallaee
        Excessive production of oxidative stress is considered as a risk factor for reproduction. Several studies show that high level of reactive oxygen species (ROS) can affect spermatogenesis process and fertility potential in men. For treatment of these individuals, antioxi More
        Excessive production of oxidative stress is considered as a risk factor for reproduction. Several studies show that high level of reactive oxygen species (ROS) can affect spermatogenesis process and fertility potential in men. For treatment of these individuals, antioxidant therapy is suggested. Therefore, the aim of this study was to evaluate the effect of a multiple micronutrient supplement that contains vitamins B, Zinc and N-acetylcysteine on sperm parameters in infertile men. This study was performed on 30 infertile men referred to the Isfahan Fertility and Infertility Center. Semen parameters (concentration, motility, and morphology) were assessed before and after three month of treatment with supplement (2 tablets per day; 600mg). The result of this study showed a significant improvement in sperm motility and morphology (p<0.05) after compared to before treatment. In addition, sperm concentration insignificantly increased after treatment with supplement (p>0.05). Considering multiple micronutrient supplement is containing all of the B vitamins and essential component of One-Carbone cycle, therefore improvement of sperm parameters can be observed due to improved antioxidant capacity and reduced oxidative stress. Manuscript profile
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        159 - ارائه یک مدل جدید پیش بینی عمر خستگی کم چرخه آلیاژ منیزیم براساس روش انرژی کرنش پلاستیک تصحیح شده
        محمد آزادی غلامحسین فرهی
        امروزه تکنولوژی به سمت استفاده از موادی همچون آلیاژهای منیزیم، با نسبت استحکام به وزن بالا در قطعات موتوری، تمایل دارد. بطور معمول، از انواع چدن و آلیاژهای آلومینیوم در ساخت سرسیلندر و بلوک سیلندر موتورها استفاده می­شود. اما آلیاژهای منیزیم، خواص فیزیکی و مکانیکی نز More
        امروزه تکنولوژی به سمت استفاده از موادی همچون آلیاژهای منیزیم، با نسبت استحکام به وزن بالا در قطعات موتوری، تمایل دارد. بطور معمول، از انواع چدن و آلیاژهای آلومینیوم در ساخت سرسیلندر و بلوک سیلندر موتورها استفاده می­شود. اما آلیاژهای منیزیم، خواص فیزیکی و مکانیکی نزدیکی به آلیاژهای آلومینیوم داشته و تا حدود 40 درصد وزن را کاهش می­دهند. در این مقاله، یک مدل جدید پیش­بینی عمر خستگی کمچرخه برای آلیاژ منیزیم، بر اساس روش انرژی ارائه شده و به جهت تدوین آن، از نتایج آزمون خستگی کمچرخه روی نمونه­های منیزیمی استفاده شده است. این مدل در مقایسه با دیگر تئوریهای موجود، از پارامترهای مادی کمتری برخوردار است و دارای دقت مناسب­تری می­باشد؛ چراکه در روش انرژی، از رابطه عمر- کار پلاستیک که معادل با ضرب همزمان عددهای تنش و کرنش پلاستیک می­باشد، استفاده می­شود. با توجه به خواص نرم شوندگی آلیاژهای منیزیم و آلومینیوم, انرژی کرنش پلاستیک می­تواند انتخاب مناسبی باشد؛ چراکه در چرخه بارگذاری خستگی، عدد حاصل ضرب تنش در کرنش پلاستیک می­تواند ثابت بماند. همچنین، اثر تنش میانگین بصورت یک ضریب تصحیح در مدل پیش­بینی عمر خستگی کمچرخه اعمال شده است. نتایج حاصل از مدل ارائه شده، تطابق خوبی را با نتایج آزمون نشان می­دهد. Manuscript profile
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        160 - تحلیل واماندگی و آسیب خستگی یک میل موج‌گیر تحت آزمون خستگی
        محمد شرعیات امیر گنجی‌دوست
        تئوری‌های خستگی تا کنون بر روی نمونه‌های استوانه‌ای تحت بارهای خمشی، کشش- فشاری یا پیچشی آزموده شده‌اند. میدان‌های تنش پدیده آمده در این نمونه‌ها، عمدتاً یک یا دو بعدی بوده‌اند. میل موج‌گیر یا میله پادغلت، یکی از اجزای سیستم تعلیق خودرو است. میل موج‌گیر در عین داشتن مقط More
        تئوری‌های خستگی تا کنون بر روی نمونه‌های استوانه‌ای تحت بارهای خمشی، کشش- فشاری یا پیچشی آزموده شده‌اند. میدان‌های تنش پدیده آمده در این نمونه‌ها، عمدتاً یک یا دو بعدی بوده‌اند. میل موج‌گیر یا میله پادغلت، یکی از اجزای سیستم تعلیق خودرو است. میل موج‌گیر در عین داشتن مقطع ساده دایره‌ای، به دلیل داشتن خمهای متعدد، متحمل میدان تنش سه‌بعدی است. این قطعه همواره تحت بارگذاری نوسانی خمشی و پیچشی قرار دارد و مهمترین عامل در شکست و تخریب آن پدیده خستگی است. در مقاله کنونی با استفاده از تحلیل اجزای محدود و کد کامپیوتری نوشته شده، به تحلیل خستگی و محاسبه میزان آسیب انباشته در این قطعه بر پایه تئوریهای معتبر اصلاح شده صفحه بحرانی، با قابلیت به کارگیری تنش چند محوره پرداخته شده و مقایسه‌ای بین نتایج حاصل از این تئوری‌ها با نتایج حاصل از کار تجربی و آزمون خستگی به کار گرفته شده صورت پذیرفته است. Manuscript profile
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        161 - Optimization of Hydropower Reservoirs Operation Using Water Cycle Algorithm
        Amir robati
        Given the fact that hydropower energy is the third largest source of electricity generation and also the most important renewable energy producer, the optimal use of the huge and expensive source of water is essential. In this study, water cycle metaheuristic algorithm More
        Given the fact that hydropower energy is the third largest source of electricity generation and also the most important renewable energy producer, the optimal use of the huge and expensive source of water is essential. In this study, water cycle metaheuristic algorithm was used for optimization of the hydropower operation of Jiroft reservoir located in Halilrood basin (south of Iran) for a period of 223 months (from October 2000 to April 2019). After verifying the reliability of the WCA algorithm using several standard benchmark functions, a model was developed for optimal hydropower operation. The results of the algorithm were compared with the results of known metaheuristic algorithm and Imperialist Competitive Algorithm (ICA). The WCA and ICA algorithms were capable to generate energy 7203.29, and 7138.66 MW during the statistical period, respectively. Also, the objective function value for WCA and ICA, was obtained 4.78, 5.82, respectively. The results were indicated high performance of the WCA in optimization of the hydropower operation. Manuscript profile
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        162 - مقایسه میزان نبض اکسیژن,حداکثر اکسیژن مصرفی و حد اکثر ضربان قلب در دو نوع فعالیت های ورزشی دویدن و رکاب زدن هنگام چرخه قاعدگی
        مهسا محسن زاده
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        163 - بررسی اثر دو نوع فعالیت ورزشی بر کاتابولیسم چربی و کربوهیدرات در مراحل لوتئال و اوایل فولیکولار چرخه قاعدگی زنان فعال و غیر فعال
        مهسا محسن زاده فرح نامنی فریبا آقایی
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        164 - Analysis of Barriers to the Use of Bicycle Sharing Shirazi Citizens in Recreation and Urban Travel
        zahra heydarinaghdali masoud naderian korosh ssarvarzadeh
        Bicycle infrastructure planning in large cities faces countless challenges and requires a better understanding of the barriers to the use of bicycles by its citizens. With regard to specific local context so, the purpose of this study was to analyze the barrier to the u More
        Bicycle infrastructure planning in large cities faces countless challenges and requires a better understanding of the barriers to the use of bicycles by its citizens. With regard to specific local context so, the purpose of this study was to analyze the barrier to the use of bicycles Sharing by Shirazi Citizens in Recreation and Urban Travel. The research method is applied-developmental in terms of purpose, which has been done in combination with the structural-interpretive equation model. In order to identify and confirm the barriers to the use of bicycles, 452 citizens were selected as the sample, then 25 experts participated in the research to present the ISM model. Data analysis was performed using exploratory factor analysis and structural analysis with Mic Mac. The results showed that the obstacles to using the bicycle subscription system in Shiraz have 43 elements and 7 general components, which explain 84% of the variance of the obstacles of cycling in Shiraz. According to the structural analysis of Mic Mac, individual and cultural-educational barriers are more influenced by other factors and from a systemic point of view, it is one of the effective and dependent elements. Environmental barriers and social barriers fall into the category of independent variables that have weak influence and dependency. Economic barriers, weak government strategies, and inadequate infrastructure and equipment are among the key barriers to the use of bicycles by Shirazi citizens, with high influence and low dependence. Therefore, responsible organizations such as the Federation of Public Sports, the Ministry of Sports and Youth, municipalities, the Environmental Protection Organization, etc. must develop the urban cycling infrastructure with an excellent strategy and vision and by allocating more funds.   Manuscript profile
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        165 - چالش های مدیریت تولیدمثل سگ ماده
        asghar moghise
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        166 - Investigating the environmental performance of two traditional burial systems and establishing a construction waste recycling system using the life cycle assessment approach (case study: Isfahan)
        Ali Ferdowsi Hossein Nematollahi Farshad Mostajeran Gholamreza Saketi
        All over the world, the improper management of construction waste is recognized as the construction industry, including the excessive production of construction waste, disorder in the burial and discharge of this waste, and negative environmental and economic effects su More
        All over the world, the improper management of construction waste is recognized as the construction industry, including the excessive production of construction waste, disorder in the burial and discharge of this waste, and negative environmental and economic effects such as soil pollution and Water, greenhouse gas emissions, and excess consumption of natural resources. The purpose of this project is to investigate the environmental performance of two traditional burial systems and the establishment of a construction waste recycling system using the life cycle assessment approach in the Zainel Pass area of Isfahan. Using the life cycle assessment method and SimaPro software, the environmental effects were determined for two construction waste management scenarios (burial and recycling). The results of the evaluation show that the impact of burying construction waste in Zainel Pass on human health, damage to the ecosystem, climate change, and resources is 86.1%, 4.3%, 8.1%, and 4.2% respectively. 114.1%, 1.3%, 7.3%, and 5.5%, respectively. Manuscript profile
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        167 - The Effectiveness of Teaching Based on Eisenkraft's Seven-Stage Learning Cycle Pattern on Improving Self-Esteem and Critical Thinking Skills of Students
        alireza mohammadi nezhad ganji MAHTAB SALIMI shahla farhadi varmarz abadi
        The aim of this study was to "Effectiveness of teaching based on the seven-step learning cycle model of Eisenkraft on improving self-efficacy and critical thinking skills of students in the Karaj district". The research method is applied and in terms of the semi-experim More
        The aim of this study was to "Effectiveness of teaching based on the seven-step learning cycle model of Eisenkraft on improving self-efficacy and critical thinking skills of students in the Karaj district". The research method is applied and in terms of the semi-experimental method, with the implementation of pre-test and post-test with the control group . The statistical population is 1360 people. One of the schools was selected from one school, and from among the fifth-grade classes of that school was selected randomly. A 15-member class in the experimental group and a 15-member class in the control group. The sampling method in this research is a random cluster. In this research, library studies, educational package based on the Eisenkraft seven-step learning cycle model (2003), Morgan-Jinquez academic self-efficacy questionnaire (1999) and Rickets Critical Thinking Questionnaire (2003) were used.t validity of the questionnaires was reviewed and approved by the supervisors and counselors. The reliability of the questionnaire was 0.82 and 0.87, respectively, after the distribution and collection of questionnaires using Cronbach's alpha. In descriptive statistics, use of tables, charts, frequency, percentage, mean and standard deviation, and inferential statistics using SPSS software, linear regression, covariance, t-test and independent Kolmogorov-Smirnov tests for data analysis. It turned out The results showed that the teaching based on the seven-step learning cycle model of Eisenckraff is effective on improving the dimensions of self-efficacy skills (talent, texture and effort), and the dimensions of critical thinking skills (creativity, agility, and commitment) of students in the Karaj district. Manuscript profile
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        168 - The relationship between Abnormal Investment and Performance in Different Stages of the Life Cycle of Companies (Case Study: Companies Listed on the Tehran Stock Exchange)
        Mohammadreza Abbasi Astamal Yalda Hasannpour
        The present study investigates the relationship between abnormal investment and performance in different stages of the companies' life cycle.This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). More
        The present study investigates the relationship between abnormal investment and performance in different stages of the companies' life cycle.This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 128 companies were selected as sample and were investigated in the period of 8 years between 2013 and 2020. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that there is a direct relationship between abnormal returns and company performance. However, there is an inverse relationship between unusual investment and company performance. There is no relationship between abnormal returns and company performance in the growth phase. Also, there is no relationship between abnormal investment and company performance in the growth phase. But, there is a direct relationship between abnormal returns and firm performance at maturity. There is no correlation between abnormal investment and firm performance at maturity. There is a direct relationship between abnormal returns and company performance in the downturn phase. There is an inverse relationship between abnormal investment and the company's performance in the downturn. Manuscript profile