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Open Access Article
1 - A comparative study of Jesus Christ from the point of view of the Qur'an and the holy books of the Bible and the Torah
rodabeh rezaei akhtar soltani zahra rezaeiThis article is aimed at comparative study of Jesus Christ from the Torah and Gospel and the Qur'an in an analytical-descriptive way of the Torah, the Bible, and the Holy Quran from the scriptures of which only the Qur'an is safe from distortions. By examining their mat MoreThis article is aimed at comparative study of Jesus Christ from the Torah and Gospel and the Qur'an in an analytical-descriptive way of the Torah, the Bible, and the Holy Quran from the scriptures of which only the Qur'an is safe from distortions. By examining their material, it is clear that the topics in these three books are discussed but there is a difference. The issue of Jesus Christ and his birth and prophet are among the three books discussed in these three books, and there is a theoretical difference between these three books on the subject of Jesus Christ and his personal life and prophet By examining the Torah, the Gospel and the Qur'an on the Prophet and their lives, we find that in the Torah and the Gospels, there are various ancestors for Jesus Christ, and there is no agreement on the ancestry, and even their lineage in cases leading to people who lead They know and have no agreement on the Prophet's father, and some fathers have a name for them, and they have a belief in their death in an inappropriate situation, which is not in the dignity of the divine prophet, and by examining these theories of deviations in two. The Torah and the Bible are expressed, as well as the two Torah and the Bible have false beliefs about Christ, and they attribute to them that God rejects all these theories in the Qur'an with divine verses and refers to the supreme status of the Prophet. .. Manuscript profile -
Open Access Article
2 - An Evaluation of Alternative Accrual-Based Models for Detecting Earnings Management
H. Nikoumaram I. Nourvash A. R. MehrazinThis paper evaluates nine alternative accrual-based models for detecting earnings management. TheEvaluation compares the two type errors (type I and II). The empirical analysis is conducted by testingfor earnings management using three distinct samples of firm-years:A) MoreThis paper evaluates nine alternative accrual-based models for detecting earnings management. TheEvaluation compares the two type errors (type I and II). The empirical analysis is conducted by testingfor earnings management using three distinct samples of firm-years:A) Randomly selected sample of 1000 firm-years,B) Sample of 1000 randomly selected firm-years in which a fixed and known amount of accrualsmanipulation has been artificially introduced; andc) A sample of firms that we have strong evidence to that their earnings have been managed.Sample (A) was designed to investigate the type I error. Type I error arise when the null hypothesis,that earnings are not systematically managed, is rejected when the null is true. Samples (B) and(C)were designed to test the type II error. Type II error arises when the null hypothesis, that earnings arenot systematically managed, is not rejected when it is false. In this paper, Type II error is generated intwo ways. First, we use simulations in which earnings have been artificially manipulated by added afixed and known amount of accruals. Second, we use another set of firm-years, for which we havestrong priors that earnings have been managed.The empirical analysis generates the following major evidences. First, all of nine models appear wellwhen applied to investigation the type I error. Second, regression-based models (Jones1991, ModifiedJones 1995, Dechow et al 2002, and Two deflated models) to detect earnings management, introducesthe lower type II error than naïve models(Healy1985, De Angelo 1986, Modified De Anglo 1994).Third, the modified Jones model 1995, and Dechow et al 2002, have lower type II error than the otherregression-based models. Manuscript profile -
Open Access Article
3 - Specification and Development a Model for Estimating of Accounting Conservatism in Iran
H. Nikoomaram B. BanimahdAccounting conservatism has recently been under attacked. For example, Financial Accounting StandardBoard (FASB) point out that conservatism increase conflict between qualitative characteristics such asrepresentational faithfulness, neutrality, and comparability. The Bo MoreAccounting conservatism has recently been under attacked. For example, Financial Accounting StandardBoard (FASB) point out that conservatism increase conflict between qualitative characteristics such asrepresentational faithfulness, neutrality, and comparability. The Board concludes that any attempt tounderstate results consistently is likely to raise question about the reliability and integrity of informationabout those results. Recently, in the IASB and FASB joint conceptual framework, conservatism andprudence have been abolished. In other side, some of researchers such as Professor Watts from the universityof Rochester tried to provide a better understanding of accounting conservatism in Accounting Horizon(2003). He defended accounting conservatism by documenting of the research results.Watts suggests thatconservatism likely evolved from the contracting role of accounting. He argues that accounting conservatismhelps to reduce agent's opportunistic behavior and mitigates conflicts of interest over dividend policybetween shareholders and bondholders.This study, by adopting of new studies outcomes on accounting conservatism, develops a new firm-levelconservatism measure from Givoly & Hayn (2000) accrual model. This measure represents conservatismmeasure from an income statement and balance sheet perspective. The outcomes of the study indicated thataccounting conservatism measure has positively correlated to return on asset (ROA) and sale growth, on theother hand, has negatively correlated to leverage and cash flows from operations to total assets ratio.The research results show firms experiencing more severe bondholder-shareholder dividend policy conflictsadopt less conservative accounting and firms that use more conservative accounting incur a high debt ratio.The results also suggest existence of high income smoothing and show a strict decrease in accountingconservatism in Iranian financial reporting environment. This decrease accompanies with decreases ofprofitability index (ROA) and economic performance index (CFO/Asset). It seems governmental ownershipand governmental management and lack of management accountability are important factors of this problemin Iranian industries. The outcomes of this study differ from the US studies results. Manuscript profile -
Open Access Article
4 - The effect of human resources strategic management to attract, retain and empower human resources (case study: Agricultural Bank of Urmia)
Reza Rostamzadeh Hossein Boudaghi Khajenobar Zeynab SoltaniThe research on strategic human resources management framework and its important role in attracting, retaining, and empowering employees is emphasized. The aim of the research is to answer the question whether strategic human resources management to attract, retain and MoreThe research on strategic human resources management framework and its important role in attracting, retaining, and empowering employees is emphasized. The aim of the research is to answer the question whether strategic human resources management to attract, retain and empower effective or not. Based on this hypothesis was considered in the design and conceptual model for research Where strategic human resource management as an independent variable that consists of the following variables selection, participation, performance appraisal, compensation and training, and attract, retain and empowerment were considered as the dependent variable. The research aims to study, study population, employees were selected branches of the Agricultural Bank city of Urmia is the number of branches to 13 branches. 210 is equal to the population size according to the formula for determining sample size and sample size of 136 people. Results After collecting and analyzing data with software spss and pls confirm the results revealed three main hypotheses. In other words, the strategic management of human resources and a significant positive impact on attracting, retaining, and empowering human resources is among the staff of the Agricultural Bank city of Urmia. Manuscript profile -
Open Access Article
5 - Earning persistence in Tehran Stock Exchange Listed Companies with Underscoring on Accrual Reliability
Z. Pourzamani A. Jahanshad M. kashaniIn this paper, relationship between earning persistence and accrual Reliability is studied. Atfirst a comprehensive balance sheet categorization of accruals is presented and then eachcategory according to the reliability of the underlying accruals is classified.The stat MoreIn this paper, relationship between earning persistence and accrual Reliability is studied. Atfirst a comprehensive balance sheet categorization of accruals is presented and then eachcategory according to the reliability of the underlying accruals is classified.The statistical population of this paper includes all the accepted companies in Tehran stockexchange and statistical sample contains 70 companies that have been chosen by stratifiedrandom sampling among statistical population, a period from 2002-2008. This paper includes 4hypotheses. To examine the hypothesis, panel analysis has been used. The results indicate thatless reliable categories of accruals lead to lower earning persistence and those investors do notfully anticipate the lower earning persistence, leading to significant security mispricing. Manuscript profile -
Open Access Article
6 - A Study of Relationship Between Institutional Investors and Board of Director With Earnings Management
Gh. Talebnia A. TaftianThe corporate governance system has engaged in circumstance of manage and control of corporate,and especially the role of board of directors in this connection, and explains framework of an effectiveanswering system. Corporate governance can be cause decrease of earning MoreThe corporate governance system has engaged in circumstance of manage and control of corporate,and especially the role of board of directors in this connection, and explains framework of an effectiveanswering system. Corporate governance can be cause decrease of earnings management (decrease ofdiscretionary accrual). Two basic mechanism of corporate governance system are: 1) institutionalinvestors and 2) Board of directors. In this article we will engage in relationship between these twomechanisms with earnings management. In this research, we examined the relationship betweeninstitutional investors and board of directors with Earnings management in the companies accepted inthe Tehran stock exchange. In the way of this goal, 75 accepted companies in the Tehran stockexchange had been chosen during 2004-2007. In this research, we adopt discretionary accrual measureof earnings management. Statistic results showed that there is a significant relation betweeninstitutional ownership, managerial share ownership and the number of outside directors with earningsmanagement. That is, increase institutional ownership, managerial share ownership and the number ofoutside directors can be cause decrease of earnings management. Manuscript profile -
Open Access Article
7 - The Impact of Earning Quality on Excess Returns with Regard to Momentum the Impact of Earning Quality on Excess Returns with Regard to Momentum Category 24's portfolio technique for seasonal
vahid bekhradi nasab Fatemeh JolanejadTehran Stock Exchange has not lived and somewhat inefficient. Mechanisms and rules governing this market is still not implemented in such a way that the quality of data and information provided by member companies to deliver optimal.and suffered not because of pricing e MoreTehran Stock Exchange has not lived and somewhat inefficient. Mechanisms and rules governing this market is still not implemented in such a way that the quality of data and information provided by member companies to deliver optimal.and suffered not because of pricing errors. Probably the most attention of users of financial statements, the income statement is focused on the lowest row. In the eyes of most, profit accounting tool for making logical decisions. The hypothesis of this study are as follows: First hypothesis: Earnings Persistence on the absolute value of the excess return a negative influence. The second hypothesis: Earnings Predictability on the absolute value of the excess return a negative influence. Hypothesis: smoothing on the absolute value of the excess return a negative influence. The fourth hypothesis: quality accruals on the absolute value of the excess return a negative influence. Finally, considering conditions and above limitations, among all companies accepted in Tehran Stock Exchange, 86 companies were selected during 2005 to 2015. Also, to analyze data and estimate research models, ordinary squares regression model of panel data in common effects method, permanent effects or random effects are used. In this regard, to analyze data and calculate research variables, excel software 2010, and perform statistical tests, and for final analyses, views software, version 7, were applied. In general indicates that measures the quality of earnings on excess stock returns based on Fama and French three-factor model, taking into account the trend of stock prices of listed companies on Tehran Stock Exchange, is impressive. In this study of four indicators to measure earnings quality, earnings stability, predictability of earnings, accruals quality and smoothing was used as the four hypothesis that the effect of these measures on additional efficiency gains from the difference between the real Return expected return achieved was measured and the results of the test showed that the hypothesis were accepted theories, the literature cited in the literature and theoretical framework also matched Manuscript profile -
Open Access Article
8 - The Role Of Return Dispersion In The Interpreting Of The Accrual Anomaly
Yahya Hassas Yeganeh Samaneh BariIn this study is examined the role of return dispersion in the interpreting of the accrual anomaly and also is assessed the impact of return dispersion on the risk premium of low and high accrual portfolios. For this purpose, sample of 113 firms listed in the Tehran Sto MoreIn this study is examined the role of return dispersion in the interpreting of the accrual anomaly and also is assessed the impact of return dispersion on the risk premium of low and high accrual portfolios. For this purpose, sample of 113 firms listed in the Tehran Stock Exchange were studied in the time period from 2009 to 2014 To test the study hypothesis is used Fama and French's pricing model.The results showed that the dispersion of returns / relative return resulting in a significant and positive risk premium over the stock and accrual portfolio and there is a significant difference between the impact of the relative return dispersion on risk premium of low-accruals and high-accruals companies. Manuscript profile -
Open Access Article
9 - The low information processing power of stockholders and its role in mispricing of firms’ shares
Abbas AflatooniThe published information on an entity is generally voluminous, and stockholders are not capable to analyze all available information. In this research that is done on a sample of 193 firms listed in Tehran Stock Exchange from 2002 to 2013, using the rational pricing ap MoreThe published information on an entity is generally voluminous, and stockholders are not capable to analyze all available information. In this research that is done on a sample of 193 firms listed in Tehran Stock Exchange from 2002 to 2013, using the rational pricing approach; I investigates the effect of low processing power of stockholders in analyzing the information about accruals and net operating assets, on their estimation about persistence of firms' future earnings.The research results show that, accruals and net operating assets are negatively associated to firms' future stock return; and investing in shares of firms with voluminous accruals and net operating assets, lead to the lower future stock returns for investors. Nonetheless, because of stockholders' inability to processing the information related to accruals and net operating assets, they overestimate the future persistence of accruals and net operating assets (and finally, accounting earnings) and cause to mispricing and irrational pricing of shares in stock market Manuscript profile -
Open Access Article
10 - The Association Between Various Earnings, Cash Flaws as Performance Measures and Return Stock
Bahman Banimahd Masomeh Sadat RasouliThe assessment of performance is a considerable subject for the users offinancial statements. Investors; creditor and users want to know that thecompany how much successful in achieving the aims.Many of managers and investors and creditors use some differenceperformance MoreThe assessment of performance is a considerable subject for the users offinancial statements. Investors; creditor and users want to know that thecompany how much successful in achieving the aims.Many of managers and investors and creditors use some differenceperformance measures. The information asymmetry between internal andexternal users is led to find the best measure of performance.The subject that which measure should select need to investigate.This research investigates the association between various earning andcash flow measures of firm performance and stock returns.The companies of the security exchange were selected between 80-86.The result of this research shows that there is no correlation between independed variable such as various earning and operating cash flow, freecash flow, accrual and stick returns Manuscript profile -
Open Access Article
11 - Examining the Relationship Between Reliability Components of the Earning and Earnings Persistence.
Ali Akbar Chaharmahali Javad Zahedi Reza Barati Mostafa AmiriThe primary purpose of this research is : '' examining the relationshipbetween reliability components of the earning and earnings persistence. Thecomparison of the persistence of components of the earnings.'' So the mainquestion of this research is as follows: Is the pe MoreThe primary purpose of this research is : '' examining the relationshipbetween reliability components of the earning and earnings persistence. Thecomparison of the persistence of components of the earnings.'' So the mainquestion of this research is as follows: Is the persistence of different componentsof earnings the same ?In this research we have made use of operational earnings and theinformation of Accrual items of 113 firms which were stock exchange membersbetween 1378- 1386. To test the hypotheses of the research, we have made useof the multivariant linear regression method. To examine the meaning fullness ofthe differences between regression coefficients , we have made use of vald testand complete and decreased models of regression.Accounting earnings are divided into two parts of cash and accrual sections. Theaccrual section is divided into three more parts of current operational activities,and non cash operational activities , accrual items of finance activities. First wecompared the persistence of cash section of earnings with the persistence ofaccrual section of earnings then we compared the persistence of cash section ofearnings with the persistence of accrual components. Finally the persistence ofaccrual section of earnings have been compared with each other.The persistence of accrual element of earnings is lower that of cash elementof earnings the reason for this is that the larger amount of the subjectivity ofaccrual items and their reliability is lower than cash element to the results of thisresearch show that the persistence of cash section has a meaningful differencewith the persistence of accrual section and its components. On the one handwhen the accrual section of earnings is unusually high or low the earning haveless persistence. On the other hand the difference between the persistence ofaccrual components of earnings is not high and statistically , none of thesedifferences are meaningful the results of this research show that the earnings ofthe firms in which the cash section of earnings is higher than that of the wholeearnings the earnings will have more persistence. Manuscript profile -
Open Access Article
12 - Investigating the Impact of Accrual Anomaly on Corporate Financing Activities
Reza Mansourian Nader RezaeiThe purpose of this study is to find an appropriate answer to the question of whether the abnormal accruals have an impact on the financing activities of companies accepted to the Tehran Stock Exchange or not? For this purpose, the financial information of 105 active co MoreThe purpose of this study is to find an appropriate answer to the question of whether the abnormal accruals have an impact on the financing activities of companies accepted to the Tehran Stock Exchange or not? For this purpose, the financial information of 105 active companies in the Tehran Stock Exchange for the period of 6 years 2011- 2016 was tested using a combined analytical. In order to investigate the purpose of the research, three main hypotheses were presented separately using multiple regression models. Based on the analysis of the first hypothesis, it was found that anomalies of accruals have a negative and significant relation with the future profitability of the companies under study. The result of the second hypothesis is that there is no significant relationship between accrual accounting anomalies and adjusted returns at error level less than 5%. In the third hypothesis it was stated that anomalies of accruals have a positive and significant correlation with the cash flow from financing activities. These findings indicate the need for more attention from policy makers and market capitalists to the abnormal accruals. Manuscript profile -
Open Access Article
13 - Investor Sentiment Based on the Crude Oil Business Cycle
Samad Ayazi Mansour Garkaz Parviz Saeedi Alireza MatoofiThe study of business cycles is important because economic planning does not make sense without understanding how GDP fluctuates and the root of these fluctuations. Therefore, making attempts to recognize the structure of business cycles fluctuations created in the econ MoreThe study of business cycles is important because economic planning does not make sense without understanding how GDP fluctuates and the root of these fluctuations. Therefore, making attempts to recognize the structure of business cycles fluctuations created in the economy can help us improve the decision making process. The greater the economic fluctuations or business cycles, the more instability in the economy, and investors can't predict a clear image of the future. The purpose of the current study was to investigate the effects of Iran crude oil business cycles on the 266 companies in Iran stock exchange during the period from 2005 to 2015. Thus, the crude oil business cycle was calculated using Hedrick Prescott filter and then the effects of crude oil business cycle was on the investors' sentiments was estimated using Generalized Method of Moments (GMM) approach. The results of the study indicated that when the crude oil business cycle shows a boom, investors' sentiments is greater than the time when the crude oil business cycle shows a period of recession; meaning that the crude oil boom leads to an increase in investor sentiments. Manuscript profile -
Open Access Article
14 - Quality of Earning and Capital Cost
هاشم نیکومرام پیمان امینیBased on theoretical models and research results there is a significant positive effect between quality and cost accounting. In this study the relationship between cost of equity and six earnings quality was evaluated . Six dimensions of quality include the quality of a MoreBased on theoretical models and research results there is a significant positive effect between quality and cost accounting. In this study the relationship between cost of equity and six earnings quality was evaluated . Six dimensions of quality include the quality of accruals-based accounting data, variability of earnings, accruals optional, common factors, the ability to forecast revenue and profit is being paved. Hypothesis testing showed that generally the least desirable for companies with profits of companies in the desired maximum value, the cost of equity are higher. The other four indicators of interest "accruals quality" is the highest impact on equity. In addition, the explanatory power of ROE model contains six parameters of interest, more ROE is the explanatory power of models that have used only one indicator of the quality. Thus, the benefits of quality had a significant negative correlation with the cost of equity . The results of this research could benefit from looking at the importance and quality of place to remind investors and other stakeholders. Manuscript profile -
Open Access Article
15 - The relationship between risk Premium varies over time and spot prices: a case study Crude oil futures market
Muosa Khoshkalam Rouhollah MahdaviThe various studies results Illustrate about the presence of time-varying risk premium in oil futures market. This paper investigates existence of risk premium, varying of its in time and its effectiveness on oil spot price using data for period 1986-2016. The research MoreThe various studies results Illustrate about the presence of time-varying risk premium in oil futures market. This paper investigates existence of risk premium, varying of its in time and its effectiveness on oil spot price using data for period 1986-2016. The research method in present research is in term of purpose applied, in term of method descriptive-correlation and in term of data nature quantitative. For insight to goals, the paper use from GARCH method, Co-integration test and Vector Error Correction model (VECM). The results of estimations point to risk premium fixed in period 1986-2016, but risk premium is time varying in short period (2004-2016). Also, the results of Co-integration test and vector error correction model indicate to coefficient of risk premium be negative in the period 1986-2016, whereas this coefficient is positive in the period 2004-2016. The coefficients show to oil market estate in Contango position in the period 1986-2016 and normal backwardation in the period 2004-2016 Manuscript profile -
Open Access Article
16 - Proposing a synthetic approach (FARIMA) by employing ARIMA and fuzzy regression methods in order to forecast crude oil price
قدرت الله امام وردی مریم شهابی طبریThe ARIMA model is a precise forecasting model for short time periods, but the limitation of a large amount of historical data is required. However, in our society, due to uncertainty and rapid development of new technology, we usually have to forecast future situations MoreThe ARIMA model is a precise forecasting model for short time periods, but the limitation of a large amount of historical data is required. However, in our society, due to uncertainty and rapid development of new technology, we usually have to forecast future situations using little data in a short span of time. The historical data must be less than what the ARIMA model employs which limits its application. The fuzzy regression is able to forecast model which is suitable for the uncertain condition and with little attainable historical data. But the results of this model cannot be encouraging because the spread is wide in some cases. The researchers do try to combine the advantages of the fuzzy regression and ARIMA models to formulate the FARIMA model and to overcome the limitations of the fuzzy regression and ARIMA model. Therefore, in this study, a synthetic fuzzy auto regressive integrated moving average (FARIMA) is employed to forecast crude oil price. The findings show that the proposed method can get more satisfactory results. Manuscript profile -
Open Access Article
17 - Corporate Social Responsibility and Financial Reporting Quality
yaser abbasabadi -
Open Access Article
18 - Comparing Earnings Management in Germany and the USA
Taufiq Arifin Indra Kusuma -
Open Access Article
19 - Cultural Relativism in Earnings Management
R. Riahi A. Omri -
Open Access Article
20 - Understanding of Marketing Factors and Their Impact on the Attraction and Maintenance of Internet Business Customers (Case Study: Digi Commodity)
Mahmood MohamadiThe purpose of this study is to identify the factors of gamification and their impact on the attraction and maintenance of Internet business customers in the DJ's online store. The present research is a descriptive-survey research of structural equation model. The stati MoreThe purpose of this study is to identify the factors of gamification and their impact on the attraction and maintenance of Internet business customers in the DJ's online store. The present research is a descriptive-survey research of structural equation model. The statistical population in this research includes DJ's online store customers. To estimate the sufficient number of samples in this study, the Cochran model was used for estimating the sample size and the statistical samples were selected using simple random sampling. In the current study, the size of the statistical society is unlimited, and when the size of the statistical society is unlimited, the sample number will be 384 using the Cochran formula. Thus, 384 customers from DJ's store were selected as samples. At first, 11 variables were identified as the main variables of visualization. Then exploratory factor analysis was performed on them. Three main factors of game play, creation of virtual cyber sales and competition were extracted. Then, the effect of these three factors using the structural equation modeling technique Attraction and maintenance of customers were investigated and the results showed that all three factors of play, creation of virtual sales and competition have a significant effect on customer attraction and maintenance, respectively, direct effect of play (β = 0.45), creation of cyber sales (Β = 0.35) and competition (β = 0.20) on attracting and maintaining customers at the level (P <0.01) positive and meaningful Is significant. Manuscript profile -
Open Access Article
21 - Legal Analysis of Futures Contracts in Energy Exchange
Alireza MashhadizadehRecently financial instruments designed and produced to oil market. The main objective of designing these instruments is to improve portfolio risk management and also increasing efficiency of capital markets for making more efficient the Stock Exchange Which the financi MoreRecently financial instruments designed and produced to oil market. The main objective of designing these instruments is to improve portfolio risk management and also increasing efficiency of capital markets for making more efficient the Stock Exchange Which the financial instruments called Derivatives. It is require to issue different securities with diverse risk and return. Issuing new securities it must be considered that dealing such securities should not be in conflict with Islamic regulations. In this article, content and mechanism of dealing Options, Futures contracts discussed first and answering to some criticisms raised in respect of this kind of transaction being such transactions as Ghrry Sale, being such transactions as a kali be kali (as named in Islamic Law) and being such transactions non-recognition of the sale right the Sale may be noted as this article s result. Manuscript profile -
Open Access Article
22 - Presentation of a Model for Measuring Earnings Management in Tehran Listed Firms
احمد یعقوب نژاد بهمن بنی مهد اعظم شکریAbstractThe purpose of this study is to investigate whether companies listed on TehranStock Exchange (TSE) conduct earnings management and to examine the effect ofspecific factors on it and present a model based on the effective factors. We tested ourhypothesis using a MoreAbstractThe purpose of this study is to investigate whether companies listed on TehranStock Exchange (TSE) conduct earnings management and to examine the effect ofspecific factors on it and present a model based on the effective factors. We tested ourhypothesis using a sample of 648 Firm-year observations across nine Iranianindustries from 2001 to 2008. Kasznik Model was used to calculate the EarningsManagement Index. Our results provide evidence that debt ratio, firm size, changingof CEO, return on assets (ROA), and last year earnings management index positivelyaffect earnings management. However, variables such as tax, ownership structure,type of auditor, changing of auditor and industry do not affect earnings management. Manuscript profile -
Open Access Article
23 - The Ability of Direct Cash Flow versus Indirect Cash Flow Method for Predict Future Operating Cash Flow
غلامرضا کردستانی بهمن کولیوند عباس زند عباس آبادیEffect of method of providing cash flow resulting from operating activities (directand indirect methods)in power of predict future cash flows of the issues that a lot ofresearch has led the financial literature. Cash Flow Statements aim to provideinformation regarding t MoreEffect of method of providing cash flow resulting from operating activities (directand indirect methods)in power of predict future cash flows of the issues that a lot ofresearch has led the financial literature. Cash Flow Statements aim to provideinformation regarding the flow of incoming and outgoing cash during an accountingperiod. If the flow of funds that offers with information on other users of financialstatements should assist in these purposes to: (a) evaluate the company can create apositive future net cash flow evaluate the ability to participate in the confrontationcommitments and also requires the company to external financing, evaluate thecompany can pay the financing costs and dividends, Children understand thedifference and net operating profit company operating cash flows, determine theeffects of capital transactions Investment and Financing made during the company'sfinancial condition. The aim of this paper is a review of this issue 1) directlycompared the methods of indirect methods of calculating flow. Operating cash flowability to predict more are operating? 2) whether operating cash flow compared withits components is more useful for investors?According to survey results with data collected from companies listed in TehranStock Exchange during the period 1380 until 1388 showed that the cash flow ofinformation due to operational activities of the direct method predict more comparedwith indirect methods are entitled, and operating cash flow compared with itscomponents is more useful for investors. Manuscript profile -
Open Access Article
24 - The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals
Jamal Bahri Sales Asgar Pakmaram Ghodrat GhaderiCompetition mechanized infrastructure as a company is that the company's ability to create any shocks cost to customers, reduce volatility of cash flows and thus reducing the need to manipulate earnings. The present experimental study is based on previous studies Laksma MoreCompetition mechanized infrastructure as a company is that the company's ability to create any shocks cost to customers, reduce volatility of cash flows and thus reducing the need to manipulate earnings. The present experimental study is based on previous studies Laksmana and colleagues (2014), Lerner indices, Lerner adjusted and Herfindahl Hirschmn with the accruals earnings management (management accounting profit) evaluate. The study population consisted of listed companies in Tehran Stock Exchange from 2007 to 2014 and study data consisted of 816 years of the company. The method of Solidarity and test hypotheses, multivariate linear regression. The results showed that the index of product market competition (Lerner index) and third (Lerner adjusted index) had a significant relationship with management accounting profit. Also, the Herfindahl Hirschmn index significant relationship was observed with earnings management through accruals Manuscript profile -
Open Access Article
25 - Investigating the Relationship between Discretionary Accruals and Total, Relevant, or Irrelevant Diversification at Companies Listed in Tehran Stock Exchange
Akram Taftian S. Zahra Mirbagheri Mahdeye Hasani SadrabadiDiversification is regarded as a growth and development method for organizations and a major strategy for multi-business corporations. Businesses can be created and developed through relevant or irrelevant diversification. Relevant diversification will let a business be MoreDiversification is regarded as a growth and development method for organizations and a major strategy for multi-business corporations. Businesses can be created and developed through relevant or irrelevant diversification. Relevant diversification will let a business benefit from synergy or common resources. The aim of this study was to analyze the relationship between discretionary accruals and total, relevant, or irrelevant diversification at companies listed in Tehran Stock Exchange. This is a correlational-causal (post-event) applied study in which the statistical population included the companies listed in Tehran Stock Exchange. A sampling method was employed to select 81 companies from 2005 to 2017. Then the regularized least squares regression was used in Eviews to test the research hypotheses. According to the results, there was a negative and significant relationship between discretionary accruals and total, relevant, or irrelevant diversification. In other words, increasing at Companies Listed in Tehran Stock Exchange diversification decreased discretionary accruals. Manuscript profile -
Open Access Article
26 - Cash from operations and earnings management: K-S model test
حمید رضا بزاززاده منصور دهقانIn this research, by studying the relationship between cash flows of operations andaccruals, discretionary accrual balances, and changed discretionary accrual balances(measured by K-S model) we investigate the existence of earnings management in thefirms of TSE (Tehran MoreIn this research, by studying the relationship between cash flows of operations andaccruals, discretionary accrual balances, and changed discretionary accrual balances(measured by K-S model) we investigate the existence of earnings management in thefirms of TSE (Tehran Stock Exchange). In this study, we sample 591 year-firm,consisting of 197 firms during 1385 year to 1387 to test present research hypothesis.We categorize them regard to their cash flows into thirteen groups consist of threegroups with negative and ten groups with positive cash flows. The results ofcorrelation test indicate that in the majority of portfolios, earning management hasbeen applied. Regression model test also demonstrate that firms with betterperformance are more willing to understate their earnings. However, the earningsmanagement in positive portfolios is lower in comparison with negative ones.Furthermore, firms with poor performance are willing to overstate their earnings. Manuscript profile -
Open Access Article
27 - The Role of Accruals in the Asymmetrically Timely Recognition Economic Gain and Loss
S.Rasoul Hoseyni Mehdi MohammdiIn this study we inquire into the role of accruals in the asymmetrically timely recognition economic gain and loss. This essay intend to determine whether accruals recognition economic losses more well-timed than economic gains. For understand this, we choose number 113 MoreIn this study we inquire into the role of accruals in the asymmetrically timely recognition economic gain and loss. This essay intend to determine whether accruals recognition economic losses more well-timed than economic gains. For understand this, we choose number 113 companies of between Tehran Securities Exchange for period 2000-2007 and using improved Dechow- Dichev model that was introduced by Ball and Shivakumar (2006), test our hypotheses. For measure economic losses in improved Dechow- Dichev model we use proxy variables that include operating cash flows, current operating cash flows minus previous period operating cash flows and abnormal return of shares. Founds show that companies use accruals to recognition economic losses more on time and in order to estimate accruals, improved Dechow- Dichev model versus conditional Dechow- Dichev model has more explanation power. Manuscript profile -
Open Access Article
28 - Auditor style and comparability of financial statements
Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza MohseniThe term auditor style to determine a unique set of internal working rules each audit firm to perform audit standards and application generally accepted accounting principles between their clients are used. Audit style implies that two companies audited by the same audi MoreThe term auditor style to determine a unique set of internal working rules each audit firm to perform audit standards and application generally accepted accounting principles between their clients are used. Audit style implies that two companies audited by the same auditor, subject to the same audit style, are more likely to have comparable earnings than two firms audited by two different audit firms with different styles.The sample consists of 63 companies listed in Tehran Stock Exchange for the period 2002 to 2013. The tests are based on pairs of firms and a total of 4344 pairs of firms as observations are used. In the present study used correlation method and multiple regression and is performed regression analysis for hypothesis test.The findings show that clients of other audit firms member of certified public accountants society in the same industry and year than to clients of audit organization have more similar in accruals and earnings structure. Also clients of other audit firms in the same industry and year than to their non-clients have more similar in accruals and earnings structure.Finally the findings show that audit style is effective to comparability of financial statements. Manuscript profile -
Open Access Article
29 - The influence of Financial Variables’ Time Lags in Predicting Operating Profit and Operating Cash Flows
احمد خدامی پور رضا پوراحمد علی ترک زاده ماهانیThe goal of this study is to appraise the ability of two variables, operating cash flows andaccruals in predicting operating cash flows and Operating Profit with time lags. The studyperiod is from 2005 to 2010.The regression results for hypothesizes show that there is a MoreThe goal of this study is to appraise the ability of two variables, operating cash flows andaccruals in predicting operating cash flows and Operating Profit with time lags. The studyperiod is from 2005 to 2010.The regression results for hypothesizes show that there is a significant relationshipbetween future operating cash flows and cash component of Operating Profit, and current yearshows the highest relationship in relation to all the lags. Also, the results reveal that, there is asignificant relationship between future operating cash flows and accrual component ofOperating Profit, and two years lags show the highest relationship in relation to other lags andcurrent year. Furthermore, The results indicate that there is a significant relationship betweenfuture Operating Profit and, cash and accrual components, and four years lags show thehighest relationship in relation to other time lags and current year. So, recording to thisresearch, the best predicting of Operating Profit and Operating Cash Flows will be receivedon these time lags. Manuscript profile -
Open Access Article
30 - Bloated Balance Sheet and Substitute Mechanisms to Avoid Negative Earnings Surprises
Hassan Farajzadeh Dehkordi Hassan Hemmati Hale SanaeeIn this paper, we examine the role of the balance sheet as a constraint on accrual-basedearnings management and its impact on the tradeoffs between accrual-based earningsmanagement, real earnings management, and forecast guidance in managing earningssurprises. Overall, MoreIn this paper, we examine the role of the balance sheet as a constraint on accrual-basedearnings management and its impact on the tradeoffs between accrual-based earningsmanagement, real earnings management, and forecast guidance in managing earningssurprises. Overall, our evidence suggests that managers turn to real earnings management or downward forecast guidance as a substitute mechanism to avoid negative earnings surprises when their ability to manipulate accruals upward is constrained by the extent to which net assets are already overstated in the balance sheet. Nevertheless, our evidence should be interpreted with caution given the limitations of our study. In particular, our study uses management’ earnings forecasts rather than analysts’ earnings forecasts. Manuscript profile -
Open Access Article
31 - Investigating the Effect of Environmental Factors on Governmental Accounting Reform Process in Iran by Contingency Model
قدرت الله طالب نیا بتول زارعیAny military transformation requires knowledge of environmental factors areinfluencing the system. Accounting system of government of Iran is no exception.Therefore the present study investigated the previous literature on this system toExplanation necessary reforms in MoreAny military transformation requires knowledge of environmental factors areinfluencing the system. Accounting system of government of Iran is no exception.Therefore the present study investigated the previous literature on this system toExplanation necessary reforms in public accounting to the adoption of accrualaccounting and finally Through scientific research method, a contingency model, thatis a simplified form of the international contingency model presented by ProfessorLüder (FMR), to explain how environmental factors effects on innovation and reformprocess, has provided. Survey finding indicates the fact that government accounting isnow on the verge of a fundamental transformation. Increasing demand for moreinformation, after proposed reforms of public sector management, including legalrequirements concerning operational budget, is the primary driver of thistransformation. The model for predicting future trends of reform in Iran has also beenused, to confirm the predictive power of the model is provided by the Lüder. Manuscript profile -
Open Access Article
32 - The effect of conservatism over the accrual based, real and aggregate earnings management in the companies listed in Tehran Stock Exchange (TSE)
عبدالمهدی انصاری مصطفی دری سده علی شیرزادThe manager often manage earnings to hustle the stockholders. So, it is ususal thatstockholders say earnings management is bad and try to control managers.Stockholders believe that conservatism is a control object that limits earningsmanagement. This study investigates MoreThe manager often manage earnings to hustle the stockholders. So, it is ususal thatstockholders say earnings management is bad and try to control managers.Stockholders believe that conservatism is a control object that limits earningsmanagement. This study investigates probable effect of conservatism on earningsmanagement. An untested common assumption in prior literature is that conservatismlimits the opportunitiesforsuccessful accruals-based earnings management. Samplingpopulation of the present study includes 135 accepted companies at Tehran stockexchange and manufacturing parts in the time period of 2006 to 2011.In this study weuse jones model and Kothari for measuring accrual management and realmanagement, and for measuring conservatism we use from Garcia et al study.In thisstudy we find a negative associationbetween conservatism andaccrualsearningsmanagement, and a positive association between conservatism and real earningsmanagement. Also we testeffect of conservatism onAggregate level of earningsmanagement and we find a negative associationbetween conservatism andAggregatelevel of earnings management. Manuscript profile -
Open Access Article
33 - Management bonus and earning persistence
Hashem Nikomaram Parisa PazoukiThe purpose of this research is to examine the relation between management bonus and earning persistence in a 10 years period from 2003 to 2012 in 108 listed firms on Tehran stock exchange. The research method is correlation and we use variable regression analysis for t MoreThe purpose of this research is to examine the relation between management bonus and earning persistence in a 10 years period from 2003 to 2012 in 108 listed firms on Tehran stock exchange. The research method is correlation and we use variable regression analysis for testing of hypothesis. The result is showing a direct relation between management bonus and earning persistence. On the other word, when management bonus increases, earning persistence also increases. Other evidences are showing that when a company ‘size increases, the management bonus increases as well. The accruals quality has negative and revers effect on management bonus. Debt ratio has no effect on the management bonus. Manuscript profile -
Open Access Article
34 - The investigation of the ability of current accounting data in Predicting Future Cash Flows
پیمان امینی کامران محمدی عباس افلاطونیCash flow prediction is an important purposes of financial reporting, becauseprovide important information for internal and external users. Most researchersbelieve that accounting data can be used to predicting future cash flows.In this paper we Study the ability of ear MoreCash flow prediction is an important purposes of financial reporting, becauseprovide important information for internal and external users. Most researchersbelieve that accounting data can be used to predicting future cash flows.In this paper we Study the ability of earning, cash flows, and accruals to predictingfuture cash flows. In order to study the predictive ability of used models, Pearsoncorrelation, and regression pooling data has been used.The results show that current cash flow alone has superiority in predicting future cashflow than current earnings alone and Also, disaggregation of earnings into cash flowand accruals as well as adding accrual components to the model which alreadycontains accruals data implicitly in the form of earnings generate superior explanatorypower with regard to future cash flow.Finally, adding short term accruals (change in accounts receivable, change in accountspayable and change in inventory) in compare with long term accruals (depreciationand amortization) to the earnings-based model, lead to increase higher the ability ofpredictive future cash flows Manuscript profile -
Open Access Article
35 - Eeffect of corporate governance on the relationship between disclosure of internal control weakness and accruals quality
Solmaz Farazdaghi Sina Kheradyar Fazel Mohammadi Nodeh Mahmoud Samadi LorganiThe present research aims to study the effect of corporate governance mechanisms on therelationship between the internal control weakness and accruals' quality in the companies listed inTehran Stock Exchange. The accruals' quality and the internal control weakness are t MoreThe present research aims to study the effect of corporate governance mechanisms on therelationship between the internal control weakness and accruals' quality in the companies listed inTehran Stock Exchange. The accruals' quality and the internal control weakness are the dependentand independent variables, respectively. 9 different criteria of the corporate governance includemanagerial mechanisms and ownership structure as the moderating variables. To calculate theresearch variables, data of 159 companies in the time interval of 2011-2017 were used. The researchis applied, descriptive and correlational. The hypotheses testing using the regression models showsthat there is a significant reverse relationship between the internal control weakness and accruals'quality. And independence of the board of directors, the size of the board of directors, free float stockand the institutional ownership percentage will weaken the negative effect of the internal controlweakness on the accruals' quality and in contrast, the CEO stability and the ownership concentrationwill intensify the effect of internal control weakness in companies. Manuscript profile -
Open Access Article
36 - The Effect of Accounting Standards on Financial Reporting Quality in the Companies Listed In Tehran Stock Exchanges
H.R. Vakili fard M. AliakbariWe know the aim of accounting is preparing usefulness information for users of financial statements for their decision making. So it is be necessary to have pre-determined regulation that be applied by accountants and managers. This regulation called “standards&rd MoreWe know the aim of accounting is preparing usefulness information for users of financial statements for their decision making. So it is be necessary to have pre-determined regulation that be applied by accountants and managers. This regulation called “standards”. In this investigation we test two index of financial repotting quality, Financial Statement Quality and Conservatism index with t-double test. We test 67 firm’s data in two periods. Pre-determined of standards collection in Iran (76-80) and post determined of it (80-86). Our findings show that there is no differences between the means of Financial Statement quality index and Conservatism index in before and after of collection standards. Manuscript profile -
Open Access Article
37 - A Review Influence of Corporate Governance on Earning Quality in TSE Companies
دکتر علی اسماعیل زاده مقری دکتر محمد جلیلی عباس زند عباس آبادیIn recent years, corporate governance is discussed as an effective strategy inincrement the financial reporting quality and results the various experimentalresearchers shows that ideal corporate governance causes to enhancement the earningquality. This paper (study) eva MoreIn recent years, corporate governance is discussed as an effective strategy inincrement the financial reporting quality and results the various experimentalresearchers shows that ideal corporate governance causes to enhancement the earningquality. This paper (study) evaluates the effect of corporate governance on the earningquality in the accepted corporates in Tehran stock exchange hall during years:1383-1387,too.There is some corporate governance mechanisms which is measured in thisresearch consists of: percent of the institutional shareholders ownership, blocknumbers of the main shareholders ,percent of the unbond managers in the broad ofmanagers ,unavailability the managing director (general director)as manager orassistant manager the broad of managers and auditor size is independent. Theseresearch results shows which there is a positive correlation between percent of theinstitutional shareholders ownership, block numbers of the main shareholders, percentof the unbond managers in the broad of managers, unavailability the company'smanaging director (general director) as manager or assistant manager the broad ofmanagers and auditor size is independent and (with) earning quality. Manuscript profile -
Open Access Article
38 - Measuring Accruals Through Textual Reports Using Support Vector Regression Technique and Dictionary-based Approach
Zohreh Zivdar Dariush Foroughi Gholamhosein KianiThe purpose of this study is to measure and estimate accruals of listed companies in Tehran Stock Exchange through qualitative and unstructured reports using text mining techniques. The study sample included 205 companies in the period 2011-2017. The statistical techniq MoreThe purpose of this study is to measure and estimate accruals of listed companies in Tehran Stock Exchange through qualitative and unstructured reports using text mining techniques. The study sample included 205 companies in the period 2011-2017. The statistical technique used to test the hypotheses is multivariate regression of the panel data type using stata software Textual accruals were measured by the board of directors' report to the corporation using two support vector regression and dictionary-based methods in Python software.The findings showed that 19.6% of firm-level accruals changes (actual accruals) can be explained by textual accruals. The results also indicate that dictionary accruals (estimated on the basis of dictionary) are able to explain15/3% of the changes are actual accruals, thus textual accruals have more interpretative power than dictionary accruals to explain and describe actual accruals in listed companies in Tehran Stock Exchange. Textual and vocabulary accruals can be used to explain 53% of actual accrual variations if they are used simultaneously in a model to describe actual accruals. Manuscript profile -
Open Access Article
39 - Review of Change in Model of Earnings Management of Jones Modified And Compare it with The Model of Affective Variables on Accruals of Tehran Stock Exchange in Bankrupt Firms
Seyed Mehdi Fadakar Khosro Faghani Makranin Ali ZabihiEarnings management models are designed according to economical and environmental conditions of each country. The purpose of this research is to meanwhile, by adding the intercept to the Jones modified model, provided a model based on Tehran Stock Exchange data and test MoreEarnings management models are designed according to economical and environmental conditions of each country. The purpose of this research is to meanwhile, by adding the intercept to the Jones modified model, provided a model based on Tehran Stock Exchange data and tested it for bankrupt firms and compared with the Jones modified model. in order to achieve this purpose , we use cross sectional regression and software R to factor analyses all the variables affecting accruals. since it becomes clear which variables have the most impact on accruals. The method has been trial and error. The model of effective variables on accruals is originated from factor analysis. The model has been compared with two forms, A) With adding intercept B) Without intercept. Jones modified model with adding intercept showed us that 28 firms out of 37, had more earning management before bankruptcy, while the without intercept identified only 24 firms. And also the model of effective variables on accruals has been statistically more efficient then Jones modified model and it able to showed us that 34 firms out of 37, had more earning management before bankruptcy (With adding intercept), and the without intercept identified 32 firms. Manuscript profile -
Open Access Article
40 - Studying the Pricing of Earnings Components During Corporate Life Cycle
Freydoon Rahnamaye Roodposhti Farid Gholami Hassankiadeh Sara KarimpourMany 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 MoreMany 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 -
Open Access Article
41 - Social TiesTheory and Audit Quality : Experimental Evidence of Tehran Stock Exchange
gholamali Movahedi Asl Mehdi Moradzadeh fard Hamid AhmadzadehIn the present study, the empirical study of the effect of the simultaneous statehood of the CEO and the independent auditor, as well as the simultaneous change of the CEO and the independent auditor, on the quality of auditing within the framework of social ties theory MoreIn the present study, the empirical study of the effect of the simultaneous statehood of the CEO and the independent auditor, as well as the simultaneous change of the CEO and the independent auditor, on the quality of auditing within the framework of social ties theory. The statistical population in the present study is the Tehran Stock Exchange, of which 168 companies have been selected as the research sample in the period from 2009 to 2017. In order to perform statistical analyzes in the present study, multiple linear regression method using ordinary least squares (OLS) method with panel-constant effects approach has been used. In order to measure audit quality, the criteria of discretionary accruals based on Kotari et al. (2005), Jones (1991), Sloan et al. (1995) and Kaznik (1999) models were used. Findings from the analysis of research data show that the independent state variability of simultaneous CEO and independent auditor reduces the quality of auditing. But the independent variable of simultaneous change of the CEO and the independent auditor increases the discretionary accruals. Based on these findings, it can be concluded that the audit quality of financial statements of companies operating in the Iranian capital market can be explained by the theory of social dependence. Manuscript profile -
Open Access Article
42 - The Effects of Stagflation on Real and Accrual-based Earnings Management
F. Mohammadrezaei Khosro Manteghi Esmail AbbasiIn recent years, economic sanctions resulted in intense stagflation in Iran. Such heavy sanctions lead to a significant decline in profitability of Iranian firms. Decline in the firms’ profitability is likely to motivate managers to engage in earnings management. MoreIn recent years, economic sanctions resulted in intense stagflation in Iran. Such heavy sanctions lead to a significant decline in profitability of Iranian firms. Decline in the firms’ profitability is likely to motivate managers to engage in earnings management. However, there is scant evidence regarding the effects of such macro-economic issue on financial reporting quality by firms. Hence, the present study investigates the effects of stagflation on earnings management. To test research hypotheses, 780 firm-year observations were collected from annual reports of firms listed on Tehran Stock Exchange between 2009 and 2013. The results of multivariate analysis reveal that stagflation has a positive relationship with both real and accrual-based earnings management. That is, Iranian firms manipulated earnings in stagflation period (2012 and 2013). Additional tests indicate that up-ward accrual-based earnings management occurred in stagflation period. The findings of this study support signaling theory interpretation in relation to earnings management in stagflation period. Manuscript profile -
Open Access Article
43 - The Effect of Earnings Management on the Relationship Between Earnings Forecast Error and Accounting Conservatism
Yaser Ahmadi Bahman Banimahd Ghodratollah Talebniya Zahra PourzamaniEarning as the most important product of the accounting information system should be of an acceptable quality. Because earning is the basis of the economic decision-making of investors. Investors tend to have information about the future, including the prediction of ear MoreEarning as the most important product of the accounting information system should be of an acceptable quality. Because earning is the basis of the economic decision-making of investors. Investors tend to have information about the future, including the prediction of earnings per share and its precautionary prediction. However, managers' opportunistic behavior by manipulating earnings reduces the reliance on information and reduces the quality of earning. In contrast to accounting conservatism, the manager's biased behavior in identifying earnings is delayed. Hence, the conservatism makes the manager and other groups, such as shareholders, receive less sums of return. This will increase the value of the company. The increased value of the company increases among all the parties in the company's division of the division and welfare of each group. Hence, this research examines the effect of earnings management on the relationship between earnings forecast error and accounting conservatism in a period of 9 years from the over a of 2009 to 2017 in 115 companies from listed companies in Tehran Stock Exchange. The results of the research show that there is a significant (positive) relation between the predictive error of earning and the accounting conservatism (as one of the criteria of the quality of earnings) in the real earnings management. But the results of this research do not confirm the significant relationship between the predictive error of earnings and accounting conservatism in accruing earnings management. Manuscript profile -
Open Access Article
44 - Pathology of Human Resources Management System in Education System: Proposing a Strategy for a Better Future in This System
elahe salimi Nasser Mirsepassi karamollah danesh fardIntroduction and problem statement: The education department is the most eminent institution in charge of forging, growing, and fostering the community. Nation builders (efficient teachers) are imperative to develop an efficient community. This goal will be fulfilled as MoreIntroduction and problem statement: The education department is the most eminent institution in charge of forging, growing, and fostering the community. Nation builders (efficient teachers) are imperative to develop an efficient community. This goal will be fulfilled as long as the required scrutiny is observed in the human resource management of this institution. However, the persistence of several issues in this system have brought about teachers' dissatisfaction, lack of motivation, and slumped education level across the country. Research objective: This research to identify the defects in the human resource management system of the department of education, and has devised solutions to improve this system based on the results. Methodology: The present study is qualitative in nature, applied research in terms of research objective, and a survey in terms of data collection. The statistical population was made up of education experts, and the statistical sample was selected based on purposive nonprobability sampling. The defects were identified based on the Mir model in the four categories of recruitment, training, retention, and staffing of human resources. final interviews were conducted with 12 experts from this field. Results were obtained using the theme analysis technique through which primary and secondary themes and codes were identified. The reliability of the theme analysis was 0.86 through retest.Results: Results indicated the experts considered the most important defects to be in the two fields of provision and retention. Among these defects, one can mention , improperness of the current ranking indices, and lack of civic liability insurance. Manuscript profile -
Open Access Article
45 - Pathology of the lack of Child Labour Elimination & Presenting a Proper Model
دکتر مراد کردیThis research aims to study the pathology of the lack of child labour elimination &present a proper model to help execute this law. This research recognizes theeconomical factor to be the most effective factor on the execution of law in this regardamong all other fa MoreThis research aims to study the pathology of the lack of child labour elimination &present a proper model to help execute this law. This research recognizes theeconomical factor to be the most effective factor on the execution of law in this regardamong all other factors of organizational & management factor, social factor, legalfactor, and cultural factor. The researcher has studied the scale of Interaction of theaforementioned factors using factor analysis. Using the results, the researcher haspresented a model for the effective factors of child recruitment. To assay his model,the researcher has gathered data from the experts at the council of social affairsthrough a questionnaire. The research results have shown that the economical factor isthe most effective factor on the execution of law in child recruitment and all otherfactors of organizational & management factor, social factor, legal factor, and culturalfactor come after. Manuscript profile -
Open Access Article
46 - NMR and NBO Calculation of Broccoli Calm: Nano Physical Parameter Study
M. Monajjemi M. Ahmadianarog -
Open Access Article
47 - The Effect of Modernization and Economic Growth on Passive Defense Policy Making
Abbas Mosallanezhad -
Open Access Article
48 - Autoregressive simulation of Zarrinehrud river basin runoff using Procrustes analysis method and artificial neural network and support vector machine models
بهروز سبحانی Mohammad Isazadeh منیر شیرزادRivers flow prediction in river basins has an important role in the operation and correct management of water resources. Determining type and number of estimator models inputs is one of the important steps in rivers flow prediction. Therefore, The Procrustes analysis (P MoreRivers flow prediction in river basins has an important role in the operation and correct management of water resources. Determining type and number of estimator models inputs is one of the important steps in rivers flow prediction. Therefore, The Procrustes analysis (PA) method for determining the number of effective inputs was used. In this study, flow prediction was done using the flow data obtained from the Safakhaneh and Santeh hydrometric stations. The Artificial Neural Network (ANN) and The Support Vector Machine (SVM) models was used for flow prediction. The best estimation of flow is done using the MLP and SVM models in Safakhaneh hydrometric station with RMSE equal to 5.68 (m3/s) and 4.85 (m3/s), respectively, and CC equal to 0.73 and 0.78, respectively. While in Santeh hydrometric station RMSE was equal to 6.44 (m3/s) and 6.36 (m3/s) respectively, and CC was equal to 0.78 and 0.79 respectively for MLP and SVM models. PA-SVM model showed better results than SVM model in estimating Safakhaneh hydrometric stations flow with RMSE equal to 5.45 (m3/s) and CC equal to 0.73 during the test period. The results also indicated that SVM and PA-SVM models estimated the flow of Santeh station with RMSE equal to 6.85 (m3/s) and 7.03 (m3/s) respectively. Basically, results indicated that the Procrustes analysis method can be used as one of the Efficient and suitable methods for determining the number of effective inputs. Comparison of the ANN and SVM results indicated that ANN model has more accuracy than SVM model. Manuscript profile -
Open Access Article
49 - Abu Isa Muhammad b. Harun b. al-Warraq’s Attitude toward Christianity
vali abdiBy the third/ninth century, Islamic theology has developed systematically, and the Mu'tazelite thinkers have played an important role in its development. The dialogical and controversial debates between Muslims and non-Muslims were the main characteristics of the third/ MoreBy the third/ninth century, Islamic theology has developed systematically, and the Mu'tazelite thinkers have played an important role in its development. The dialogical and controversial debates between Muslims and non-Muslims were the main characteristics of the third/ninth century. By studying the writings of this era, one can assert that Muslim's attitudes and approaches toward other religions were mainly rational. Abu Isa Muhammad b. Harun b. al-Warraq is a freethinker of the aforementioned era. He has studied other religions; particularly the Christianity, only through reason and rational arguments. In the same manner, al-Warraq has also challenged and criticized the Trinitarian doctrines merely by theological and philosophical methods. Thus, his arguments were mainly based not on proof-text reasoning but on rational reasons. al-Warraq’s trustworthiness in studying religions in general and Christianity, in particular, is another valuable aspect of his method. In other words, al-Warraq investigated Christian doctrines as he heard and understood them. Consequently, we have tried to examine his rational and theological attitudes to Christianity and to show how he has understood Christian Trinitarian doctrines. Manuscript profile -
Open Access Article
50 - The Effect of Stacking of Narrow-Barred Spanish Mackerel (Scomberoides commersonnianus) on Protein Composition and Amino Acid Profile
Z. هادی زاده N. موراکی S. معینی -
Open Access Article
51 - The Effect of Sowbug (Hemilepistus shirazi Schuttz) on Soil Infiltrability in a Floodwater Spreading Systems of Gareh Baygone Plain
Gholamreza Rahbar Ataollah Kavian Ahang Kowsar Mahmood Habibnejad Rooshan Kaka ShahediBackground and Objective: Artificial recharge of groundwaterthrough floodwater spreading is an approved method for improvement of groundwater resources. The appearance of sowbug to floodwater spreading system of Gareh Baygon Plain has been changed physic-chemical proper MoreBackground and Objective: Artificial recharge of groundwaterthrough floodwater spreading is an approved method for improvement of groundwater resources. The appearance of sowbug to floodwater spreading system of Gareh Baygon Plain has been changed physic-chemical properties of soil. The main objective of this research is to evaluate soil infiltration rate with activity of sowbugs. Method:This study has been conducted in Kowsar aquifer management of Gareh Bygone plain. One of the floodwater spreading systems named Bisheh Zard1 was selected. This system has 6 sedimentation basins. The second sedimentation basin was chosen and divided to 11 plots. Infiltrability of 11 paired plots was determined utilizing the double ring method. Findings: Results showed that the appearance of sowbug that make hols with 7 milimeter and average one meter depth improve the soil physical properties and enhance the infiltration rate about 7.2 centimetres per hours and showed a significant difference at the 1 % level. The burrowing macro fauna, including the sowbug, form channels that facilitate accelerated flow of water towards the aquifer. Discussion and Conculation: This study approved that sowbug has a great effect on infiltration water to crusted soil that occurs by floodwater spreading. Sowbugs burrows have a marked effect on surface infiltration of water through the soil. The present research state that sowbug can be as useful agent for controlling of crusted soil from fine clay in sedimentation basinsform channels that facilitate accelerated flow of water towards the aquifer and increase the life time of floodwater spreading systems after 30 years and Gareh Bygone Plain desert has been changed to a evergreen forest. Manuscript profile -
Open Access Article
52 - The Investigation of Effect of Soil Moisture and Temperature on Crude Oil Bioremediation by Pseudomonas Putida
Akbar Ghavidel Sumayyah Naji rad Hossein Ali AlikhaniBackground and Objective: Bioremediation is an approach that exploits the ability of microorganisms to increase the rate and extent of degradation of pollutants and thereby removing pollutants from the environment. The moisture content and temperature are of the main en MoreBackground and Objective: Bioremediation is an approach that exploits the ability of microorganisms to increase the rate and extent of degradation of pollutants and thereby removing pollutants from the environment. The moisture content and temperature are of the main environmental factors affecting growth and activity of microorganisms and accordingly affecting the efficiency of organic pollutant biodegradation.Method: To study the effect of these two factors a factorial experiment was carried out as completely randomized design with three replications. The factors were moisture in three levels (30%, 55% and 80% of Field Capacity), temperature in three levels (25, 30 and 35 degrees of Celsius) and inoculation with bacteria in two levels (with and without inoculation by Pseudomonas putida) which were triplicated.Findings: The results showed that highest biodegradation rate was observed in the treatment with the moisture content of 55% F.C, temperature of 30 degrees of Celsius and inoculation with Pseudomonas putida which was 92.8% and the lowest biodegradation rate was observed in the treatment with the moisture of 30% F.C, temperature of 30 degrees of Celsius and without inoculation which was 42.3%.Discussion and Conclusion: These results shows that the optimization of the environmental conditions in bioremediation process may lead to 50.5% increase in the efficiency of removal. Manuscript profile -
Open Access Article
53 - Ex-situ removal of crude oil from a contaminated soil using Sodium Dodecyl Sulfate (SDS)
Mehdi Hosnani Hossein Amani Mohammad Reza Sarmasti EmamiBackground Objective: Soil is the basic component of environment and the main source of food production and its contamination can cause pose many challenges for humans and other living organisms. Although many studies have been done separately to eliminate organic pollu MoreBackground Objective: Soil is the basic component of environment and the main source of food production and its contamination can cause pose many challenges for humans and other living organisms. Although many studies have been done separately to eliminate organic pollutants such as benzene and phenolic compounds from soil, a few studies yet have been done on the removal of crude oil which contains different types of hydrocarbon compounds from the soil. The aim of this study is to determine the removal of crude oil from the soil and provide a comprehensive model. Method: In this study, the ex-situ soil washing method with surface active agent has been used to remove crude oil from soil. For this purpose, first, the soil was artificially polluted with crude oil and then the effects of various parameters such as surfactant concentration in aqueous solutions, the initial concentration of contaminant in the soil, pH, volume of detergent solution, stirring rate, duration of the process and system temperature were evaluated. Findings: The results showed the optimal conditions for the removal of crude oil were concentration of surfactant in aqueous solution of 0.5% (w/w), initial concentration of crude oil of 5% (w/w), detergent solution pH=11, detergent solution volume of 50 ml, stirring rate of 200 rpm, experiment duration of 15 m and temperature of 45 °C. In optimal condition, about 96% of crude oil was removed from the soil. Discussion and Conclusion: According to the obtained results, surfactants can be used as a proper substance to remove oil contaminants from soil with a good efficiency. Manuscript profile -
Open Access Article
54 - Relationship between Laboratory Exposure to Crude Oil and Anti-oxidative Responses of Tetraclita Rufotincta Barnacles
Mojgan Emtyazjoo Lida Salimi Majid Zeinali Bahar SHahabi Maryam Ghasempour malekiIntroduction: Nowadays the destructive effects of oil pollutions that produced by different resourcesin waters and aquatic organisms have been defined with the intention of studying effects of crude oilin different concentration, on variations of anti-oxidant enzymes le MoreIntroduction: Nowadays the destructive effects of oil pollutions that produced by different resourcesin waters and aquatic organisms have been defined with the intention of studying effects of crude oilin different concentration, on variations of anti-oxidant enzymes level (SOD, CAT)in Tetraclitarufotincta and the possibility of introduce these enzymes as biomarkers.Metod: Barnacles Tetraclita rufotincta were sampled in Bahrekan region. Barnacles exposed to250ppb, 125ppb, 62.5ppb, 31.25ppb, 15.625ppb and 3ppb as a control, crude oil after 24,48,72 and 96h. 15 barnacles removed from aquarium in average. Animals were examined for levels of Antioxidantsenzymes (SOD, CAT) in their tissues.Results: this study detected that in aquarium 1, with 3ppb concentration, after 24,48,72 and 96 hSuperoxide dismutase(SOD) activities shown respectively 128/98, 30/04, 75/8, 62/05U/ml/mg protein.In aquarium 2 and 3, with 15.625ppb and 31.25ppb concentration, after the period mentioned,superoxide dismutase(SOD) activities shown respectively 104/45, 74/95, 13/57, 109U/ml/mg proteinand 69/96, 61/56, 60/5, 86/46 U/ml/mg protein. In aquarium 4 and 5, with 62.5ppb and 125ppbconcentration, after the mentioned period, Superoxide dismutase(SOD) activities shown respectively98/79, 193/9, 42/75, 124/77 U/ml/mg protein and 69/22, 40/08, 81/86, 59/95U/ml/mg protein and inaquarium 6, with 250ppb concentration, after the mentioned period, Superoxide dismutase(SOD)activities shown respectively 62/11, 87/1, 20/71, 93/47U/ml/mg protein.The results also detected that in aquarium 1, with 3ppb concentration, after 24,48,72 and 96 h Catalase(CAT) activities shown respectively 13/29, 15/31, 15/5, 16/25 U/ml/mg protein. In aquarium 2 and 3,with 15.625ppb and 31.25ppb concentration, after the mentioned period, Catalase (CAT) activitiesshown respectively 13/03, 16/74, 13/65, 13/61U/ml/mg protein and 11/46, 16/54, 15/7, 13/58U/ml/mgprotein. In aquarium 4 and 5, with 62.5ppb and 125ppb concentration, after the mentioned period,Catalase (CAT) activities shown respectively 18/74, 11/86, 11/91, 16/22U/ml/mg protein and 21/1,1- PhD, Asst. Prof., Biology Dept, Islamic Azad University, Iran2- PhD, Instructor, Environment Pollution, Islamic Azad University, Iran3- PhD, Researcher, Biochemistry Dept, Research Institute of Petroleum Industry, Iran4- Department of Iranian offshore Oil company5- M. Sc, Marin Biology Dept, Islamic Azad University, IranAbstracts of Articles in EnglishJ.Env. Sci. Tech., Vol 17, No.1, Spring 201520415/8, 15/04, 39/22U/ml/mg protein and in aquarium 6, with 250ppb concentration, after the mentionedperiod, Catalase (CAT) activities shown respectively 15/54, 18/8, 15/81, 15/97U/ml/mg protein.Conclusion: There was no correlation between Superoxide dismutase (SOD) activities and differentconcentrations of crude oil, during the animals exposed to crude oil. It also detected that CAT enzymeis sensitive parameter than SOD and that could be useful biomarker for the evaluation of contaminatedaquatic ecosystems in Tetraclita rufotincta barnacles. Manuscript profile -
Open Access Article
55 - Comparative Study of Efficiency using of Cyclone, Spray Scrubber and integrated system of cyclone- spray scrubber to collect Silica Particles in stone Crushing Workshops
Mohsen Aliabadi Abdorrahman Bahrami Farideh Golbabae Farshid GhorbaniThe purpose of this research is efficiency determination of conventional cyclone with spray scrubber for removal of silica in stone crushing factories in Azaandarian area at Hamadan state. The iso-kinetic sampling of total dust was obtained down stream and upstream of c MoreThe purpose of this research is efficiency determination of conventional cyclone with spray scrubber for removal of silica in stone crushing factories in Azaandarian area at Hamadan state. The iso-kinetic sampling of total dust was obtained down stream and upstream of cyclone and scrubber in exhaust ventilation system base on EPA method No 5. The mass of all samples collected was determined by gravimetrically method. Also sampling of dust base of size distribution was performed by using of cascade centripetal. The results of this study showed that using traditional cyclone with scrubber has significant efficiency to remove particles from the Local exhaust ventilation (LEV) system. The mean of outlet concentration from stack in stone crushing type 1 (rate of free silica more than 95%), was 43-131 mgm-3 and in stone crushing type2 (rate of free silica more than 85%), was 64-12.7 mgm-3 that is less than standard permissible limit recommended by Iran Environmental protection Agency. The efficiency of cyclone to treat dust particles from LEV system was 80-97 percent and increases to 92-99 percent when cyclone with spray scrubber was used and therefore this integrated system is the most efficient for collecting silica dust emission in the air of factories. Manuscript profile -
Open Access Article
56 - Acid vapor control in aluminum anodizing industry and designing a proper ventilation system
Seyed Mostafa Khezri Nabiollah Mansuri Farideh Atabi Azadeh SedghiniaParallel with man’s achievements in different aspects of technology, aluminum anodizing industry has improved a lot, but like other progressive industries, it has caused destructive effects on the environment, as well. In fact, aluminum anodizing industry is hazar MoreParallel with man’s achievements in different aspects of technology, aluminum anodizing industry has improved a lot, but like other progressive industries, it has caused destructive effects on the environment, as well. In fact, aluminum anodizing industry is hazardous because it requires contact with sulfuric acid. The aim of the present study was to control sulfuric acid mist during the process of aluminum anodizing in a factory located in Alborz Industrial Estate. Following sampling, it was found that the concentration of sulfuric acid mists was 8 times higher than the standard level (standard level: 1mg/m3). In order to control the diffusion of sulfuric acid mist in the workshops and the areas where the workers breathe, a local ventilation system, based on the velocity-pressure method and according to the balancing of branches, was put into operation. The implemented hood was chosen based on the standards stated in the American Conference of Governmental Industrial Hygienists (ACGIH) guidelines. And the rate of required standard volumetric flow (scfm) for open-surface tanks was calculated to be equal to 1050 ft3/min for each hood. Consequently, based on the psychometric status of the studied workshop and the actual volumetric flow rate, the rate of required volumetric flow for each hood was considered to be 1239cfm. The whole system was divided into four independent ventilation units, two of which were equipped with 12 hoods (9 with unidirectional suction and 3 with bidirectional suction) and the others with 9 hoods (all with unidirectional suction). In order to resist against corrosion, steel 316 was selected as the constructing material of the canals, and in order to purify the exhaust air, following the necessary evaluations, mist eliminator scrubber system was selected. Also, to provide the required driving force, Back Ward centrifugal fan was considered. Manuscript profile -
Open Access Article
57 - Investigation of compost production from municipal solid waste using solid state bioreactor (Case study: Amol)
Mohammad Hossein Heidarzadeh Hossein Amani Behzad Javadian Hasan Kariminezhad Mojtaba NavaeiBackground and Objective: Due to the large volume of waste produced in Amol and the proximity of the city to the sea and the forest, a proper waste management is urgent necessaryto prevent environmental pollution. On the other hand, organic waste occupies more than 80% MoreBackground and Objective: Due to the large volume of waste produced in Amol and the proximity of the city to the sea and the forest, a proper waste management is urgent necessaryto prevent environmental pollution. On the other hand, organic waste occupies more than 80% of the Amol municipal solid waste. Therefore, a new method for compost production from municipal solid waste and a suitable quality comparison of the produced compost with Iranian National Standards Organization are aims of this study. Method: In this paper, compost production at a greenhouse closed and controlled condition as a novel method using of homemade designed crusher was studied. In this work also a new design of solid state bioreactor was used. In this reactor, aeration and stirring were carefully controlled; therefore, this reactor can be used in a large scale. Also parameters such as temperature, pH, C/N and ash were measured during the compost production. Findings: The results showed that the production of compost from this study obtained during 25 days that is less than the current processes. The ratio of carbon to nitrogen of the final product, pH and the electrical conductivity were 19.89, 7.29 and 7.7 dS/m, respectively. Also, results showed that the produced compost parameters are in agreement with first class compost based on the Iranian National Standards Organization. Discussion & Conclusion: According to the results, the method of this research can be proposed in high scale and high quality compost production from municipal waste. Manuscript profile -
Open Access Article
58 - The first report on the identification of planktonic communities from Sarbaz River in Sistan and Baluchestan Province
Mahmood Sinaei Ashrafali Hosseini Mehdi BlookiBackground and Objective: Due to importance of Sarbaz River in the Sistan and baloochestan province, study about environmental status of this river especially plankton community have so valuable and importance.So, this research was conducted to study plankton community MoreBackground and Objective: Due to importance of Sarbaz River in the Sistan and baloochestan province, study about environmental status of this river especially plankton community have so valuable and importance.So, this research was conducted to study plankton community of Sarbaz River. Method: Sampling was carried out monthly in the ten sampling sites (Kajdar, Bandan, Hit, Firooz abad, Pole jakigoor, Ab nemaye Sade pishin, Pole kahirborz, Shir govaz, Jor) through Sarbaz River. The collected samples were fixed in 10% formalin and brought to the laboratory for plankton analysis Findings: Generally, ten species of phytoplankton (Bacillarphyceae) were identified in the all sampling sites. The Navicula with five species was more frequent than other phytoplankton species. Three groups of zooplankton including crustacean, rotifer and ciliates were identified in the all sampling sites. We have identified two groups of crustacean: Cyclops and daphnia. The frequent species among zooplankton were ciliates. This species have found in the all sapling sites and times. We have found negative relationship between diversity and frequency of crustacean. Crustacean with higher diversity have lower frequency. Conclusion: Studying plankton community in the Sarbaz river have shown that this environment have very low plankton diversity and frequency. Manuscript profile -
Open Access Article
59 - Investigation of Weak Form Efficiency Hypothesis in Both High and Low Volatility Regimes of OPEC Crude Oil Market
mahmood mohammadi alamuti mohammad reza haddadi younes nademiCrude oil is a strategic commodity that has been one of the largest commodity market over the past 40 years in the world. The main players in the market, such as manufacturers, financial institutions and individual traders are interested in recognizing and benefiting fr MoreCrude oil is a strategic commodity that has been one of the largest commodity market over the past 40 years in the world. The main players in the market, such as manufacturers, financial institutions and individual traders are interested in recognizing and benefiting from some moving trends and practices in oil prices and returns. A market where prices always and fully reflect information is called efficient. Thus, there are 3 types of market efficiencies: weak form, semi strong form and strong form efficiency. In research, the weak form efficiency is often tested. In this study, the weak form efficiency of the OPEC crude oil market for daily data during the period from 4 January 2010 to 29 December 2017 by the two mode Markov regime switching GARCH model has been examined and the results of the estimation indicate a lack of efficiency in both high and low volatile regimes of the crude oil market. Manuscript profile -
Open Access Article
60 - Stock market reactions to earnings management, corporate risk and weak internal controls
sid nia valinia Mohammed Hussain Ranjbar daowd khodadady hojat alaha salariAbstractThe main function of the capital market is to finance productive production and service activities. To achieve this important goal, the shares of companies listed on the capital market must be attractive enough for investors to invest. One of the most important MoreAbstractThe main function of the capital market is to finance productive production and service activities. To achieve this important goal, the shares of companies listed on the capital market must be attractive enough for investors to invest. One of the most important indicators of the attractiveness of a certain company's stock for investors is the return on investment. The return on investment comes more than anything from changes in a company's stock price, and a company's stock price changes come from its internal information management. In this research, a model for the relationship between market reaction and weak internal controls, manipulation of accruals, business risk and financial risk is presented. This research is a purely experimental research, but, according to the analysis of past information, the statistical population of the research is all companies listed on the Tehran Stock Exchange in the period of 2007 to 2018. Finally, for statistical analysis, the calculated variables have been transferred to the Eviews9 software environment. The research findings show that the weakness of internal controls on the manipulation of real data, business risk and financial risk at the probability level. 5% has a significant effect. Manipulation of real information at the 5% probability level has a significant impact on financial and business risk. Manipulation of real information, financial risk and business risk at the 5% probability level have a significant impact on market reaction. Manuscript profile -
Open Access Article
61 - Provide a Earnings Management forecasting model using ant colony and particle swarm algorithm algorithms
Vahid Yousefi HAMIDREZA KORDLOUIE faegh ahmadi mohammadhamed Khanmohammadi Dashti NaderThis study aims to use two ant colony algorithm and particle swarm algorithm to predict earning management and determine which algorithm has more explanatory power.To achieve the research goal, 163 companies have been selected by systematic elimination method in the per MoreThis study aims to use two ant colony algorithm and particle swarm algorithm to predict earning management and determine which algorithm has more explanatory power.To achieve the research goal, 163 companies have been selected by systematic elimination method in the period 2013-2019. The data are panel and thirteen variables have been considered to examine the models. Finally, eight variables have been identified as effective and tests have been performed using Python software. The results show that earnings management can be predicted with more than 97% accuracy by both algorithms, but the ability to predict the particle swarm model in accrual earnings management is higher, however ant colony algorithm has more power in predicting real earnings management. Manuscript profile -
Open Access Article
62 - The comparative study of earning management and liquidity of stocks between the listed firms of Tehran stock exchange and OTC of Iran
Mahdi Moradi Saeed Shayan Nazar Zakiyeh MarandiStock liquidity, including the factors affecting the financial decisions of investors in capital markets. On the other hand, earnings management influence over the content of the information released by the Company, indirectly affect the investment decisions.The purpose MoreStock liquidity, including the factors affecting the financial decisions of investors in capital markets. On the other hand, earnings management influence over the content of the information released by the Company, indirectly affect the investment decisions.The purpose of this study was to compare the earnings management and stock liquidity between the firms Stock Exchange and OTC Iran. The study is descriptive -correlational studies .This study have been carried based on data published by firms listed in Tehran Stock Exchange and OTC Iran, in the period of years 2011 to 2015 with a sample of 152 Stock Exchange and 35 OTC firm.The method used to test hypotheses panel data regression. The hypotheses analysis was performed using R statistical software. The results of hypotheses testing shows that real earnings management in companies in the OTC stock is greater than the Stock Exchange companies. The results also show accrual earning management in OTC is more than firms Stock Exchange. As for the liquidity of shares in the Stock Exchange and OTC companies in Iran there was no significant difference. Manuscript profile -
Open Access Article
63 - The Impact of Disclose of Intellectual Capital Components on Financial Reporting Quality
Roya DarabiThis study investigates the relationship of different intellectual capital components on the financial reporting quality. In order to conduct this study, a sample including 184 accepted companies in Tehran Stock Exchange that work in deference industries between 2006 an MoreThis study investigates the relationship of different intellectual capital components on the financial reporting quality. In order to conduct this study, a sample including 184 accepted companies in Tehran Stock Exchange that work in deference industries between 2006 and 2011 have been selected. The methodology of the present study is co relational research and has an applied purpose. Co relational analysis and multiple linear regressions are the statistical methods are used in this study. The results from hypothesis testing demonstrated among the different components of intellectual capital, two components of capital employed efficiency and human capital efficiency have significant positive effect on the dependent variable of financial reporting quality and structural capital efficiency has a significant negative effect on the financial reporting quality. Among these three components of intellectual capital, the effect of human capital efficiency on the financial reporting quality is stronger with than the other two factors. Manuscript profile -
Open Access Article
64 - Feasibility study of the pricing of crude oil by OPEC and OECD countries using game theory in the form of a win– win
Reza Fahimi Doab Ahmad Sabahi M. H. Mahdavi Adeli Ahmad SeyfiIn international economy, countries are specially importer or pure supplier of crude oil .The OECD and OPEC are the organizations that respectively are considered as the most importer and exporter of crude oil in the world and therefore have a significant role in determ MoreIn international economy, countries are specially importer or pure supplier of crude oil .The OECD and OPEC are the organizations that respectively are considered as the most importer and exporter of crude oil in the world and therefore have a significant role in determining the oil price .This paper examines the impact strength of each of the organization on the price of crude oil and also estimate the relative bargaining power for determining the price of oil in the game bilateral monopoly market model similar to the prisoners dilemma game model to describe the situation on the oil market between the two organization is presented. In this model ,the price extend in a moment is depend on player bargaining power and player wait rates. In this research, set to empirical and econometric models by using data from 1980 to 2012 and also use the same pattern johansen – juselius and the simultaneous equation system approach. Finding of this research suggest in OECD oil bazaar bargaining power is high and in compare with OPEC received more welfare also, it is possible to design win - win game model based on Rising mutual benefit trade. but because of uncoordinated and heterogeneous character of OPEC,the model cannot be considered as a long term and stable cooperative game Manuscript profile -
Open Access Article
65 - Earnings Quality, Leverage Deficit (Surplus), and Financing Policy in companies listed in Tehran Stock Exchange
Naghi Fazeli Abuozar Jafari TajangookeThe paper examines the relationship between earnings quality and leverage deficit, as well as the impact of earnings quality on equity financing choice for under- and over-leveraged firms. Considering external financing and its components, equity and debt, and both accr MoreThe paper examines the relationship between earnings quality and leverage deficit, as well as the impact of earnings quality on equity financing choice for under- and over-leveraged firms. Considering external financing and its components, equity and debt, and both accrual-based and real earnings management, we further examine the effect of earnings quality and leverage deficit on financing choice and activities. In this regard, a sample of 125 companies listed in the Tehran Stock Exchange during the years 1390 to 1395 (750 views) was selected and tested by using the linear regression and logistic regression model. The results show that there is no correlation between financial leverage deficit and poor earnings quality. Also, for under- and over- financial leveraged firms, there is also no relationship between the quality of profit and financing through the issuance of stocks. Other findings of the study showed that companies with a over-financial leverage compared with companies with a financial leverage deficit, before financing by issuing stocks, manage their earnings through accruals and real items to make them more convenient to sell their stocks. On the other hand, in over-financial leveraged firms, there was no correlation between debt financing and earnings management through accruals and real items. compared to under-financial leveraged firms. Manuscript profile -
Open Access Article
66 - The Relationship of Earnings Management and Investment Opportunities with Emphasizing on Ownership Concentration
Vida Mojtahedzadeh Raziyeh SaadatThis research attempts to investigate the relationship of investment opportunities and earnings management with respect to ownership concentration. Earnings management is measured by using absolute abnormal accruals proxy through Ball and Shivakumar model (2006-2008). I MoreThis research attempts to investigate the relationship of investment opportunities and earnings management with respect to ownership concentration. Earnings management is measured by using absolute abnormal accruals proxy through Ball and Shivakumar model (2006-2008). Investment opportunities calculated as an independent variable through geometric growth, market-to-book asset ratio and factor analysis of these two indicators. Control rights and deviation between cash flow rights and control rights was considered as a measure for ownership concentration. Results indicate there is not any significant relationship exists between assets geometric growth and earnings management. Although, there is a significant relationship exists between high market-to-book ratio and factor analysis of these two indicators and earnings management. Furthermore, ownership concentration has not a significant effect on earnings management and investment opportunities and controlling shareholders do not use their monitoring role and their power to protect shareholders. Manuscript profile -
Open Access Article
67 - Analysing Investors’ overreaction to the Accruals (Accrulas Anomoly) in Tehran Stock Exchange
Seyyed Ali Hosseini Hojjat Esmaeilzadeh MohammadSadegh GhaznaviIn the following research, investors’ overreaction to accruals is investigated in Tehran Stock Exchange through the years of 1384 to 1390. In order to analyze investors’ overreaction, we use the relation between current year accruals and the successive year MoreIn the following research, investors’ overreaction to accruals is investigated in Tehran Stock Exchange through the years of 1384 to 1390. In order to analyze investors’ overreaction, we use the relation between current year accruals and the successive year abnormal returns. In measurement of accruals, Sloan model for working capital have been used. Abnormal return is calculated by the difference between actual return of each year and average of two past years return. Results of this study show that in Tehran stock exchange, investors overreact to accrulas and this betoken as accruals anomaly. Accruals anomaly is categorized in market inefficiency studies, because it shows the ability of gaining abnormal return if someone gobble up information. Manuscript profile -
Open Access Article
68 - The Relationship of Management Optimism and Earnings Smoothing between Banks Listed in Tehran Stock Exchange and OTC
Jamal Bahri SalesToday managers to attract investors try to show revenue and income in maximum level as one of the criteria for their performance. They may be smooth the reported incomes by selecting specific accounting policies, accounting estimates and accruals management. Therefore, MoreToday managers to attract investors try to show revenue and income in maximum level as one of the criteria for their performance. They may be smooth the reported incomes by selecting specific accounting policies, accounting estimates and accruals management. Therefore, reported earnings may be differing from result of actual performance. The purpose of this study was to investigate the relationship of management optimism and earnings smoothing between banks listed in Tehran stock exchange and OTC during 2010 to 2014. Adjusted community consists of 65 year-banks. To answer the research question two hypotheses through ordinary least square regression and binary logistic in form of multivariate liner by using Pooled data were tested. The results show that the optimism managers in compare with others, more likely to report earnings smoothed by accruals and IKLE smoothing index. The results also indicate that, larger and older banks are more likely to report earnings smoothed by accruals and IKLE smoothing index. The findings indicate that, the banks that have a high market to book value, less likely to smooth earnings by IKLE model. Manuscript profile -
Open Access Article
69 - Information Environment and Earnings Management in Companies to Dual Holdings
Alireza Heidarzadeh Hanzaei Leila BaratiCompanies with dual holdings are institutions in which at least one of their shareholders is a Creditor (debtor) at the same time. Given the discrepancy between franchising and the rights to cash compensation, it is expected that the existence of dual holdings in the ow MoreCompanies with dual holdings are institutions in which at least one of their shareholders is a Creditor (debtor) at the same time. Given the discrepancy between franchising and the rights to cash compensation, it is expected that the existence of dual holdings in the ownership structure will result in information asymmetry in these companies. This indicates that the information environment is likely to be weaker in dual holdings companies, and therefore, the executives of these companies have a higher incentive to control and expand the information. On the other hand, it seems that in dual holdings companies, due to the higher information asymmetry and lower domestic information quality, there is a higher incentive for opportunistic earnings management. The statistical population of this research includes 140 companies listed in Tehran Stock Exchange during the period from 2013 to 2018. To test the research hypotheses, multiple linear regression has been used based on combined data. Findings of the research show that the information environment is weaker in dual holdings companies. In addition, the results of the research showed that there is a negative relationship between earnings management and information environment. In other words, earnings management reduces the quality of the information environment. The results showed that dual holdings do not have a significant effect on the relationship between earnings management and information environment. Manuscript profile -
Open Access Article
70 - Accrual Quality Assessment Model in Banking Industry
Gholamhossein Assadi Bahador NayebiThis paper provides a new categorization of balance sheet items for commercial banks by putting them in to financial and operational parts. Results of the study shows that banks with higher net financial assets compared to net operational assets have less incentives for MoreThis paper provides a new categorization of balance sheet items for commercial banks by putting them in to financial and operational parts. Results of the study shows that banks with higher net financial assets compared to net operational assets have less incentives for earnings management, which results in higher accruals quality. Furthermore, we have studied the role of loan contract types and capital adequacy on accruals quality. The results show that banks with higher share of fixed-income loan contracts and higher capital adequacy ratio have a better quality of accruals. We also found out that banks which give loans to corporations of leading industries, have less earning management actions, which leads to higher accruals quality. Based on this finding, we have developed a future-looking measure of accruals quality for banks focused on industries which banks put higher portion of the loans on and called it Portfolio Quality Index (PQI). Manuscript profile -
Open Access Article
71 - Designing and explaining the pattern of formation of evidence-based policies in the field of attracting and retaining professional employees of Iran's aviation industry (mixed approach)
hesam ghorbanali morteza mosakhani Karamollah DaneshfardAbstract This research was done with the aim of designing and explaining the pattern of formation of evidence-based policies in the field of attracting and retaining professional employees. This research is applied in terms of purpose, exploratory in terms of approach, MoreAbstract This research was done with the aim of designing and explaining the pattern of formation of evidence-based policies in the field of attracting and retaining professional employees. This research is applied in terms of purpose, exploratory in terms of approach, and mixed (qualitative-quantitative) in terms of data analysis. In the qualitative phase of the research, a group of experts, including university professors and experienced consultants in the field of human resources management, as well as senior managers of human resources in Iran's aviation industry, were considered as the statistical population. In this phase, 11 experts were selected using the purposeful sampling method. The main tool of data collection in the qualitative phase of the research was in-depth and semi-structured interviews with experts. In the qualitative phase of the research, the data obtained from the interviews were analyzed based on the theme analysis method. In the quantitative phase, all senior managers of Iran's aviation industry were considered as the population, and among them, 108 people were selected as a statistical sample based on simple random sampling. In the quantitative phase of the research, a closed and researcher-made questionnaire consisting of 27 items was used as the main tool for data collection. The validity and reliability of this questionnaire was checked and confirmed in different ways. In the quantitative phase of the research, SPSS and Lisrel software were used to perform descriptive and inferential analyses. Finally, the research results led to the design of a multi-pronged model for the formation of evidence-based policies in the field of recruiting and retaining professional employees. This model includes three main tentacles including witnessing, technical and political, each of these tentacles also includes subcategories. Manuscript profile -
Open Access Article
72 - The Impact of the Corona Virus on the Global Oil and Gas Market and Its Future Prospects
Ashkan Abdalisousan Mostafa Khalatbari shayesteh Ebrahimi zaker Nastaran Heidari Mohammad amin Tavana Mohammad reza GharehdaghiThe outbreak of Corona virus has led to instability in the global economy, especially in the oil and gas industry, and has boosted volatility in financial markets. The reaction to the price of oil for the virus was gradually accepted until March 9, 2020 and internationa MoreThe outbreak of Corona virus has led to instability in the global economy, especially in the oil and gas industry, and has boosted volatility in financial markets. The reaction to the price of oil for the virus was gradually accepted until March 9, 2020 and international prices fell by more than 20 percent in one day. Increase in the number of patients and the strengthening of financial market volatility have a long-term negative impact on the recent dynamics of crude oil and gas prices. Due to the recession in 2020 and the re-growth projected in 2021, the annual growth of global oil demand will increase. Between 2019 and 2025, global oil demand is expected to grow at an average annual rate of under 1 million barrels per day, and demand will increase by 5.7 million barrels per day over the entire period. Given the current situation, the trend of demand for oil and gas will continue to decline, which will lead to an increase in global demand for renewable energy and its replacement in the world. This article examines the effects of the spread of the virus on prices, supply, demand, exports and imports of crude oil and gas in the world and the factors that can calm this economic chaos. Its results include reducing OPEC production and preventing price failures that weaken the global economy, or maintaining sustainable production and accepting the risk of price failure. At the end, several solutions are presented for quick use of the opportunity in the crisis of the Corona outbreak and separation of the country's economy from fossil fuels and move towards clean and sustainable energy, which leads to reducing environmental pollution. Manuscript profile -
Open Access Article
73 - Unconventional hydrocarbon resources: Environmental impact and future challenges
leila mohajeri Mohammad ali Zahed Morteza pakravanWith the advancement of three-dimensional seismic exploration technologies, horizontal drilling, and hydraulic fracturing, the exploration and production of unconventional hydrocarbon resources have become profitable. The environmental problems of the development of thr MoreWith the advancement of three-dimensional seismic exploration technologies, horizontal drilling, and hydraulic fracturing, the exploration and production of unconventional hydrocarbon resources have become profitable. The environmental problems of the development of three main groups of unconventional oils, including oil shale, oil sands, and extra heavy crude oil, have been evaluated. The use of unconventional hydrocarbon resources has significant environmental hazards for the planet that must be clearly identified. Although these resources are important in terms of economics and energy security, environmental issues are the most critical challenge for the future of the industry. This descriptive-analytical survey study employed data from databases, United States government data resources, and literature review. The development of unconventional energy sources has significant environmental effects on water, air, land, and communities that need to be discussed. Land degradation, waste generation, water consumption, and hazardous wastewater production, air pollution, greenhouse gas emissions, ecological threats, and biodiversity damage are among the most noticeable complications. Sustainable development is dependent on the management of environmental costs. Discussion and Conclusion: The enactment and implementation of efficient environmental laws and the enforcement of appropriate standards can be effective in reducing the destructive effects on ecosystems and in line with the United Nations Sustainable Development Goals. Manuscript profile -
Open Access Article
74 - An Analysis on the Myth Concept in Badr Shakir al Sayyab and Ahmad Shamlou's Poetries
Mohammad Reza Shirkhani Karim Seydi Ali Mohammad Sohrab NejadThe symbolic and mythical language has been of special position in contemporary poetry. The myths are known as part of identity, civilization and culture of each country. Badr Shakir al Sayyab and Ahmad Shamlou have paid special attention to myths and legends. By studyi MoreThe symbolic and mythical language has been of special position in contemporary poetry. The myths are known as part of identity, civilization and culture of each country. Badr Shakir al Sayyab and Ahmad Shamlou have paid special attention to myths and legends. By studying the myth in both poets' works in the present article it comes out that not only both had tendency toward applying myth in their works but also the method of this application is too changeable in Sayyab's works; while shamlou stabilizes his poetries by enjoying recreation of myths, holistic attitude. Manuscript profile -
Open Access Article
75 - Comparative Reading of Ḥayy ibn Yaqẓān and Robinson Crusoe
Sabereh Siyavashi Leila JadidiThe present article compares two stories: Hayy ibn Yaqzan and Robinson Crusoe in order to determine the effect or lapse of Daniel Defoe form Ibn Tofail story. Thus the content aspect would be studied first and then the subject and theme. The structural aspect would be s MoreThe present article compares two stories: Hayy ibn Yaqzan and Robinson Crusoe in order to determine the effect or lapse of Daniel Defoe form Ibn Tofail story. Thus the content aspect would be studied first and then the subject and theme. The structural aspect would be surveyed by emphasizing the theme, character, view point, situation (time & place) and the ending. And finally the differences and similarities are studied. The findings and results show that both stories are similar in structure and content but these similarities are more in structure rather than content. Manuscript profile -
Open Access Article
76 - The Effect of Delicacies of Worldly Life on the Afterlife from the Perspective of Qur'an
Behrooz Ahangary Seyedeh Fatemeh Hosseini MirsafyThis research has been conducted with the aim of expressing the effect of delicacies of worldly life on the afterlife of man based on the analysis of principles and citation of verses of the Holy Quran. The type of research of the present article is basic-applied and th MoreThis research has been conducted with the aim of expressing the effect of delicacies of worldly life on the afterlife of man based on the analysis of principles and citation of verses of the Holy Quran. The type of research of the present article is basic-applied and the method used is analytical-descriptive, which the information is collected using library resources (real and virtual) and the data collection tool is also in the form of taking notes. The findings of this study show that the method and character of man's worldly life has a direct effect on the happiness and misery of his afterlife; And it states that in the afterlife, human beings, without exception, sit at the table of their worldly deeds. Therefore, those who have walked the path of truth wisely and consciously and have lived a faithful life in this world in the shadow of the rules of Holy Qur'an, their hereafter life is undoubtedly full of divine mercy and blessings, and vice versa, those who consciously and voluntarily live a cruel life under the effect of devils, their hereafter life will be accompanied by indescribable suffering and hardship, except those who are interceded by the intercessors in certain circumstances with the permission of God. Manuscript profile -
Open Access Article
77 - Educational Approach in Maryam Surah – Verses 14 and 32
Abolhassan Momen Nejad Morteza Sazjini Abbas Yousefi TazehkandySimilarities between John the Baptist and Jesus from meaning of names, type of creation, donating Book in childhood, non-married status and becoming Prophet point of view and similar Verses are said about each; but interpretation of two Verses of Maryam Surah are differ MoreSimilarities between John the Baptist and Jesus from meaning of names, type of creation, donating Book in childhood, non-married status and becoming Prophet point of view and similar Verses are said about each; but interpretation of two Verses of Maryam Surah are different about them. In fourteenth Verse of the mentioned Surah it is said that John the Baptist was not rebellious to his parents and in the thirty second of the same Surah it is said that Jesus was not assigned to be cruel to his mother. Thus by “rebellious” and “cruel” semantics it can be resulted since Jesus did not have father, improper behavior to His Mother would cause heavy punishment and he should be his mother’s protector. By comparing the mentioned verse with new proofs it can be resulted the ones who lose their fathers, have greater responsibilities to their mothers. Manuscript profile -
Open Access Article
78 - Historical Demography of the City of Quds and Its Neighbors in the 16th Century
Ali Awsat EbrahimiThe present article studies the Quds city and the holy status it has gained in the history. It also reviews its geographical and historical characteristics in time especially the historical demography of this city and its neighbors in the 16th century. Th MoreThe present article studies the Quds city and the holy status it has gained in the history. It also reviews its geographical and historical characteristics in time especially the historical demography of this city and its neighbors in the 16th century. This century starts with the occupation of the city by crusaders and thus the decrement of population due to the death of 70 thousand people of the inhabitants of this city. The historical demography of the city of Quds ant decrement of its population could be pointed out through the depiction of a chart. Haj Boursha’sconsiderations in his descriptions of the holy land and its tribes, religions, sects and demographic elements in centuries are also a proof of this fact. Manuscript profile -
Open Access Article
79 - Pathology of Elementary Teacher Recruitment Process in Iranian Education
Ahmad Ahmadi farsany fariba karimi badri shahtalebiThe current study aims to look into the merits and demerits of elementary teacher recruitment process in Iranian Education. To achieve this purpose, phenomenology approach was utilized. The population included all formally employed teachers as well as elementary educati MoreThe current study aims to look into the merits and demerits of elementary teacher recruitment process in Iranian Education. To achieve this purpose, phenomenology approach was utilized. The population included all formally employed teachers as well as elementary education experts. The sample of study entailed 22 persons selected via purposive sampling method (considering the saturation point). They were interviewed using a semi-structured interview. The interviews were first recorded and transcribed and then analyzed based on the seven-stage Colaizzi method. The study finally led to identification of 65 drawbacks within 15 conceptual units in force-finding, selection, and appointment dimensions. The most important drawbacks in each of these dimensions were: Lack of comprehension of job nature, occupational qualification weakness, non-technical procedures, weakness in information giving, weakness in teachers’ social rank, , technical and skill weaknesses, selective weaknesses, psychological contrasts, inattention to research activities, inattention to welfare and livelihood facilities, weakness in employing modern technologies, Weakness in pinpointing policies, weakness in teachers’ organization, weakness in motivational factors, weakness in maintaining teachers, weakness in assessment and feedback. Finally, remedial strategies were suggested based on the related literature and Iranian realities one of which was changing the rules and policies regarding workforce recruitment. Manuscript profile -
Open Access Article
80 - Designing a model of factors affecting the recruitment, maintenance and organization of human resources for education and training in North Khorasan
mehdi omrani Roya Afrassiabi Mahboubeh Soleimanpour OmranPurpose: The purpose of the current research was to compile and examine the model of factors affecting the recruitment, maintenance and organization of human resources for education and training in North Khorasan. Method: The method of the current research was an explo MorePurpose: The purpose of the current research was to compile and examine the model of factors affecting the recruitment, maintenance and organization of human resources for education and training in North Khorasan. Method: The method of the current research was an exploratory research that has a qualitative nature. In this research, the components of attracting, maintaining and organizing human resources were extracted by using the foundational data theory and conducting interviews. The research community included managers and education experts of North Khorasan who were active in the period of 1401-1402. The sampling method of the present research was purposive sampling, and finally, based on theoretical saturation, 12 people participated as a sample. Findings: The findings of the research showed that the causal conditions of attracting, maintaining and organizing the human resources of education and training include individual causes, social causes and organizational causes; The consequences of attracting, maintaining and organizing the human resources of education and training, including organizational consequences, individual consequences and extra-organizational consequences; Background conditions for attracting, maintaining and organizing human resources, including infrastructure and the availability of supporting conditions; Intervening conditions for recruiting, maintaining and organizing human resources for education and training, including job conditions, organizational conditions, global conditions and employee conditions; Strategies for attracting, maintaining and organizing human resources include improving human resource management and human resource empowerment strategies. Conclusion: According to the obtained results, human resources planners in North Khorasan province should pay attention to these dimensions and components in order to attract and improve their forces. Manuscript profile -
Open Access Article
81 - risk factors and treatment of anterior cruciate ligament injuries in female and male athletes
Narges jahantigh akbari Sanam Barforoshan elham damaniIntroduction: Studies your target reviews of risk factors and also treatment for harm reduction anterior cruciate ligament (ACL) assigned to help sports society. Materials and Methods:systematic search databases Scopus, Pubmed, Cochran, Elsevier and google scholar for A MoreIntroduction: Studies your target reviews of risk factors and also treatment for harm reduction anterior cruciate ligament (ACL) assigned to help sports society. Materials and Methods:systematic search databases Scopus, Pubmed, Cochran, Elsevier and google scholar for Assigning Articles performed on the injury anterior cruciate ligament particularly studies conducted on prevalence of the pathology in women that has case studies of ACL injury, especially women, as well as of risk factors and treatment of ligament injury was detected in athletes.Results: A total of 18articles in field of check the network particularly ACL injuries in sports studies were conducted on the prevalence of The case studies acl injury and ligament injury risk factors and treatments available at the athletes were identified. Conclusion:The results showed that ACL injuries in athletes are more likely due to differences in neuromuscular. According to this study nonsurgical treatments surgical treatment including strength training, plyometric, weight bearing and proprioception whose activities the patient to return to the damage. Manuscript profile -
Open Access Article
82 - An Analysis into Immaculate Imams’ View and Way of Conduct toward Cruel Government and Governor
Mohammad Reza Ahmadi Taleshian Ali Shir‐KhaniThe present paper deals with Infallible Imams’ view on the cruel government, in addition to elaborating on the concept of the cruel government. Altho MoreThe present paper deals with Infallible Imams’ view on the cruel government, in addition to elaborating on the concept of the cruel government. Although before the major Occultation Era the issue of the cruel governor had been under question, the concept has been extensively used in the literature of Shiite jurisprudence since the major Occultation. The way of treating rulers has been one of the greatest concerns of the Shiite jurisprudents in the era such that the question of whether their action was in accordance with Infallible Imams’ will was put forward. Despite the existence of particular principles since the major Occultation Era, the concept of cruel governor has been developed under different circumstances. What is Immaculate Imams’ view on cruel governors? What was their way of conduct toward the rulers of their times and what did they suggest their followers and devotees doing in confrontation with cruel rulers? Manuscript profile -
Open Access Article
83 - Determination of Saturates, Aromatics, Resins and Asphaltenes (SARA) Fractions in Iran Crude oil Sample with Chromatography Methods: Study of the Geochemical Parameters
Elham Keshmirizadeh Somayeh Shobeirian Mahmoud Memariani -
Open Access Article
84 - Characterization and Evaluation of Light Hydrocarbon in Northwestern Iranian Crude Oil by Detailed Hydrocarbon Analysis (D.H.A)Gas Chromatography
E. Keshmirizadeh M. Memariani S. Shobeirian -
Open Access Article
85 - Investigating the Role of the Board Structure on the Relationship between the Characteristics of the Audit Committee and the Quality of Financial Information
Shokrollah khajavi GholamReza Rezaei Mojtaba BageriThe purpose of this research is to study the relationship between audit committee characteristics and financial information quality for the companies listed in Tehran Stock Exchange (TSE). Furthermore, this research is to study the role of board structure on the relatio MoreThe purpose of this research is to study the relationship between audit committee characteristics and financial information quality for the companies listed in Tehran Stock Exchange (TSE). Furthermore, this research is to study the role of board structure on the relationship between audit committee characteristics and financial information quality. Hence, this research utilizes board independence, the board size, and duality as proxies for board structure. The research population composes of total companies listed in the TSE and the sample consists of 143 companies listed in the TSE. The multivariate linear regression is used for testing the hypothesis of the research. The results suggest that there is a positive relationship between audit committee characteristics and financial information quality. Also, the results showed that among board structure variables, only board size has a moderating role in the relationship between audit committee characteristics and financial accrual quality. Manuscript profile -
Open Access Article
86 - Investigating the Components of Cultural Ecofeminism In Fig Tree Temples
Khadijeh Bahram irahnamaEcofeminism is one of the movements which fights against any form of domination, hierarchical male / female dualism, contradictions, and conflicts between them. Eco-feminists believe that violence against the mother of nature and women, the inheritance of patriarchal cu MoreEcofeminism is one of the movements which fights against any form of domination, hierarchical male / female dualism, contradictions, and conflicts between them. Eco-feminists believe that violence against the mother of nature and women, the inheritance of patriarchal culture and many feminine variables are imposed on women by men. The negation of feminine values, men's domination and dominance, simultaneously against nature and women is one of the ecofeminist components depicted in the fig tree temples novel. Therefore, the present study, using descriptive-analytic method, has investigated on the relationship problems between women and nature, violence against nature and woman, men transcendent and humiliating women, by using ecofeminists’ opinions in the fig tree novel. The research results show that women have a close relationship with nature and have been very responsive to its destruction. Violence against nature and women by men, is portrayed greatly in this novel. Violence against the environment, including the destruction of flowers and trees, capturing of birds and animals, environmental pollution and urbanization, and the simultaneous violence against women, have manifested physical, verbal, erotic and economic vision and have caused irreparable damage to them. Nature and women have been become commodity, instrumental look and double exploitation of them both illustrate the hegemony of male / patriarchal power as well as the marginalization of women in the novel. Manuscript profile -
Open Access Article
87 - Fuzzy-GSA Based Control Approach for Developing Adaptive Cruise Control
M. Bostanian -
Open Access Article
88 - Studying the Role of Personality Traits in Predicting Imposter and Depression Symptoms Among Delinquent High School Girls
masoud heidari Abolghasem NouriThe aim of this study was to predict the role of personality traits in predicting imposter and depression symptoms among delinquent high school girls. The sample consisted of 220 girls who were selected by available random sampling from among delinquent high school girl MoreThe aim of this study was to predict the role of personality traits in predicting imposter and depression symptoms among delinquent high school girls. The sample consisted of 220 girls who were selected by available random sampling from among delinquent high school girls in Isfahan Juvenile Detention Centers in 2014-15. The data collection tools were Costa and McCrea Big Five-Factor Personality Inventory (1992), Clans Imposter Phenomenon Scale (1978) and Beck's Depression Questionnaire (1990). Data were analyzed through step regression at p< .001 level of significance. The results by step regression analysis indicated the role of neuroticism, extraversion and conscientiousness in the prediction of imposter; and neuroticism and extraversion in the prediction of depression. By using the personality traits of delinquent juveniles it's possible to predict their imposter and depression and prevent them from being affected by these conditions. Manuscript profile -
Open Access Article
89 - Ground-displacement monitoring and geomorphological effects analysis using remote sensing data
ALI Abdolmaleki Amjad Maleki Ali KhazaiBackground and Objective An earthquake is one of the most important natural events that cause a lot of financial and human losses every year around the world. An earthquake is an earthquake caused by the rapid release of energy, which often occurs due to landslides alon MoreBackground and Objective An earthquake is one of the most important natural events that cause a lot of financial and human losses every year around the world. An earthquake is an earthquake caused by the rapid release of energy, which often occurs due to landslides along a fault in the earth's crust. Earthquakes cause many geological-geotechnical instabilities such as multiple rockfalls, soil and rock landslides, runoff and mud flow, subsidence limestone caves, liquefaction, and expansion rupture. One of the most important effects of an earthquake is the displacement of the earth and the resulting morphological changes. Estimating the rate of land displacement and monitoring the morphological changes of this phenomenon in order to manage the crisis is one of the basic measures after the earthquake. In recent decades, extensive efforts have been made to monitor changes and displacements of the Earth's crust. With accurate alignment and ground observations, changes can be measured with great accuracy, which ground measurements are costly and can be measured sporadically. The use of remote sensing technology in the various earth sciences is very common due to the wide coverage of satellite images, the timeliness of the images, and its low cost compared to terrestrial methods. One of the applications of measurement is to show and control the movements of the earth's crust due to factors such as earthquake, drift, subsidence. The use of radar, satellite images, and radar interferometry methods, due to extensive coverage and periodic imaging and with an accuracy of about cm, is a good tool to monitor changes in the Earth's crust. Satellite imagery of the Sentinel-1 satellite system, which has been made available to the public free of charge by the European Space Agency since 2014 and is currently being continuously imaged, is a good tool for earthquake monitoring. A radar imaging technique is a new tool used for the discovery and display of land subsidence. In the present perusal, in order to achieve the above purpose, using satellite data and radar interferometry technique, the deformation of the earth's crust due to post-seismic movements in Sarpolzahab city has been investigated. Materials and Methods In this paper, using radar imagery, the deformation field due to the seismic dimension of the county is obtained from 11/ 11/ 2017 to 17/11/2017 using radar data (S _ 1 A - IW), with a baseline of 100 m.Results and Discussion Examination of the results of deformation of the earth's crust after an earthquake shows; The highest rate of land subsidence in the north, northwest of Sarpol-e-Zahab city (about 90 cm vertical displacements of the earth's crust) to the west, and land elevation around the epicenter (north of the herd), about 30 cm vertical displacements of the earth's crust (towards Darbandi Khan) It has happened. The effects of subsidence and uplift caused by the earthquake in the study area in addition to morphological changes in the area have also affected the hydrology of water resources in the area. For example, earthquakes have caused significant changes in the volume of water in the Strait of Hammam dam and increased the volume of water resources in the Sirvan river.Conclusion The results of this study showed that the use of radar interferometry technique, in addition to being an efficient tool in estimating the rate of crustal displacement, can be used in relatively accurate estimation of quantitative changes in water resources resulting from crustal displacement. Manuscript profile -
Open Access Article
90 - The Mystical Interpretation of the Trinity, the Crucifixion, the Ascension and Return of Jesus
Hossein Mohammadi Mobarez Asghar Daadbeh Abdalreza modarreszadehThe fictional and mythical character of Christ has provided a liturgy for literary knowledge. Apart from addressing the role and influence of Jesus in Persian literary texts, this research, with a mystical insight, describes the Trinity, the communion, the ascension, an MoreThe fictional and mythical character of Christ has provided a liturgy for literary knowledge. Apart from addressing the role and influence of Jesus in Persian literary texts, this research, with a mystical insight, describes the Trinity, the communion, the ascension, and the course of Jesus in a coherent manner and explains the findings of the problem with the evidence of Persian literature in an interpretive way. Also, by looking at the marvelous life of Christ-with the aim of manifesting the beliefs-it has made clear the need for research. On the other hand, with the view of the metaphor of the species, the Trinity is considered as a cipher of unity, and the cross has been shown as the symbol of the soul, which must be fought with. But regarding the myth of the circle, the ascension as a sign of glory and return is a metaphor of the return to the principle of self, and, with a mystical look, has revealed that with the advent of a wise man as a Christian, the abstract can be lifted from the west to the east of the ascendant. He returned to the real homeland and the realm of love for eternity. Manuscript profile -
Open Access Article
91 - Experimental and Numerical Simulation Investigation on Crushing Response of Foam-Filled Conical Tubes Stiffened with Annular Rings
M.J Rezvani -
Open Access Article
92 - Shape- Dependent Term Investigation of Khan- Liu Yield/ Fracture Criterion as a Function of Plastic Strain for Anisotropic Metals
F Farhadzadeh M Tajdari M Salmani Tehrani -
Open Access Article
93 - The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO
Maryam Akbaryan Fard Hamidreza Vakilifard Hashem Nikoumaram -
Open Access Article
94 - Analyzing the efficiency of capital market relative to the decreas-ing and increasing information of the components of accounting earnings
Leila Lak Allah Karam Salehi Mehdi Basirat Ahmad Kaab Omeir -
Open Access Article
95 - The Evaluation of the Capability of the Regression & Neural Network Models in Predicting Future Cash Flows
Bahman Talebi Rasol Abdi Zohreh Hajiha Nader Rezaei -
Open Access Article
96 - Earnings Manipulation and Adjustment Speed towards an Optimal Leverage
Abbas Aflatooni Mahdi Khazaei Zahra Nikbakht -
Open Access Article
97 - Investigating the Relationship between Political Uncertainty and Market Irregularities: With Emphasis on the Risky Information Environment
Hossin Sharifirad negar Khosravipoor sina kheradyar Mohammadreza Vatanparast -
Open Access Article
98 - Impact of Internal Control Weaknesses on Financial Reporting Risk
mohsen azhdar mohsen dastgir saeid aliahmadi -
Open Access Article
99 - The Effects of Accruals and Cash Flow Anomalies on Net Profit and Abnormal Stock Returns in Accepted Companies in Tehran Securities Exchange
Saeid Barati Hossein Karbasiyazdi -
Open Access Article
100 - Impacts of Cash Dividend Components on Earning Persistence and Return on Stock
Ali Moghaddam Dorna Aslani -
Open Access Article
101 - Study The Effect of Reducing the Toxicity of Oil Pollution by Crude Oil-Degrading Bacteria Symbiotic with the Gastropod Isolated From the Persian Gulf on the Quality of Seafood
Nasrin Ansari Farokh Rokhbakhsh-Zamin Mehdi Hassanshahian Majid AskariThe Persian Gulf is the most important marine environment in the world. Because annually about 25000 oil tankers transfer in this Gulf and oil spill and pollution are so much in this area. The relationship between marine animals and degrading bacteria not well understan MoreThe Persian Gulf is the most important marine environment in the world. Because annually about 25000 oil tankers transfer in this Gulf and oil spill and pollution are so much in this area. The relationship between marine animals and degrading bacteria not well understand. The aim of this study is the characterization of symbiont crude oil-degrading bacteria in some Gastropods in the Persian Gulf. Gastropods were collected from five stations at the Persian Gulf. Symbiont crude oil-degrading bacteria were isolated from collected Gastropod by enrichment in ONR7a medium after 4 subcultures. The isolated bacteria were identified by biochemical and molecular methods. The effect of reducing the toxicity of heavy metals and the total amount of petroleum hydrocarbons on farmed fish and shrimp meat was investigated by decomposing bacteria. The degradation of crude oil was determined by spectrophotometry methods for each strain. In this study, 2 crude oil-degrading bacteria IAUK3585, IAUK3586 were isolated from Gastropod. The efficient strain that had the Thalassospira profundimaris and strain IAUK3586 the efficient strain that had the highest crude oil degradation belonged to genera. The results of reducing the toxicity of heavy metals and the total amount of petroleum hydrocarbons proved that the total amount of petroleum hydrocarbons and heavy metals in the pond with decomposing bacteria compared to the pond without decomposing bacteria and oil contamination and the pond without any These conditions were significantly reduced. This result proves that the decomposing bacteria that coexist with the abdomen have a significant effect on increasing the quality of fish and shrimp meat. Manuscript profile -
Open Access Article
102 - The Petrology and Geochemistry of Granitoid Rocks of Troud Area in South-West of Shahrood
Elham Shah Hosseini Afshin Ashja Ardalan Mohammad Hashem Emami Mohammad Hossein RazaviThe area of study is located 120 Km north-east of Shahrood city. In terms of structure and geological classification, this area is located in the northern part of central Iran zone. Granitoids of Troud ranging from monzonite to granite. The main minerals of granitoids a MoreThe area of study is located 120 Km north-east of Shahrood city. In terms of structure and geological classification, this area is located in the northern part of central Iran zone. Granitoids of Troud ranging from monzonite to granite. The main minerals of granitoids are quartz, plagioclase, and orthose. The accessory minerals are biotite, hornblende, sphene, and opaque minerals. Various textures of granular, graphic and prethite are observed in these rocks. Based on various diagrams of major and trace elements, this rock is I-type arc calk-alkaline, Meta to para-aluminous with continental origin form at subduction zone. All these characteristics, combined with low Al2O3/(FeO + MgO + TiO2) and (Na2O +K2O)/(FeO + MgO + TiO2) ratios and high Mg# values, suggest an origin through dehydration melting of alkaline mafic of lower crustal source rocks. Manuscript profile -
Open Access Article
103 - Synergistic effect of disordered mesoporous silica and nonionic surfactant on demulsification efficiency of water-in-crude oil emulsions
Forough Mohammadi Haleh Sanaeishoar Elham Tahanpesar -
Open Access Article
104 - مدلسازی عددی جریان آزاد در سرریزهای کرامپ گابیونی
محمد توکل صدرآبادی منوچر فتحی مقدم رضا محمدپورسرریزهای گابیونی به دلیل سازگاری با محیط زیست و تأثیر مستقیم بر پارامترهای کیفی رودخانه و از طرفی در دسترس بودن و سادگی اجرا و طراحی، طی سال های اخیر مورد توجه قرار گرفته اند. در این تحقیق پارامتر های هیدرولیکی سرریز گابیونی کرامپ با حالت جریان آزاد شامل ضریب دبی، پروفی Moreسرریزهای گابیونی به دلیل سازگاری با محیط زیست و تأثیر مستقیم بر پارامترهای کیفی رودخانه و از طرفی در دسترس بودن و سادگی اجرا و طراحی، طی سال های اخیر مورد توجه قرار گرفته اند. در این تحقیق پارامتر های هیدرولیکی سرریز گابیونی کرامپ با حالت جریان آزاد شامل ضریب دبی، پروفیل سطح آب و حجم دبی درون‎گذر از محیط متخلخل به صورت عددی با استفاده از مدل سه بعدی Flow 3D بررسی شده اند. در این تحقیق در مجموع 18 مدل مختلف شامل 6 هندسه ی مختلف سرریز با سه تخلخل مختلف مصالح (43، 44 و 46 درصد) مورد بررسی قرار گرفت. نتایج نشان می دهد که افزایش قطر ذرات به افزایش همزمان دبی درون‎گذر، ضریب دبی جریان و در نتیجه افزایش افت منجر می شود. همچنین اینکه افزایش زوایای خارجی بالادست و پایین دست سرریز باعث کاهش ضریب دبی و نیز دبی درون‎گذر خواهد شد. به علاوه اینکه مشخص شد که تاثیر تغییرات شیب پایین دست بر ضریب دبی و شیب بالادست بر دبی درون‎گذر بیشتر است. در انتها با استفاده از رگرسیون غیر خطی چند متغیره روابطی تجربی برای محاسبه ضرایب دبی و دبی درون‎ گذر از این سرریزها ارائه شده است. Manuscript profile -
Open Access Article
105 - Estimation model of oil productions Price in Iran
ramiar refaei Mostafa BaghbanyanAbstract:One of the most important factors in determining the price of oil products is the price of crude oil and the exchange rate. Crude oil is the main source of refiners in the production of petroleum products, and exchange rate changes are expected to be expected b MoreAbstract:One of the most important factors in determining the price of oil products is the price of crude oil and the exchange rate. Crude oil is the main source of refiners in the production of petroleum products, and exchange rate changes are expected to be expected by producers and demanders, and ultimately oil products. In this paper, taking advantage of influential factors, using The convergence approach (FMOLS, CCR, DOLS) and for the period 1969-1999, the oil price model is evaluated. The estimated results showed that in three models (except for the model of furnace as dependent variable), the price of crude oil has a positive and significant effect on the price of long-term oil products, and in all four models, the exchange rate has positive effects of meaning You have the price of oil products in Iran. Short-term results also indicate that the process of moving the variables toward satisfactory long-term equilibrium is satisfactory. Among the other points examined in the paper is the comparison of the relative effect of these two variables on the price of oil products, which indicate that the exchange rate coefficient in the models is larger than the crude oil price coefficient, ie any increase in the price of crude oil, the price of the products to the exchange rate, will further increase. Therefore, for the Iranian economy, stabilizing the exchange rate and reducing its fluctuations will create a more stable trend in the price of oil products. Manuscript profile -
Open Access Article
106 - Presenting the human resources productivity management system model to attract efficient workforce in Islamic Azad Universities in the northeast of the country
zhara yazdan panah Mohammad Salehi negin jabbary843 / 5,000Translation resultsThis research was conducted with the aim of presenting the human resources productivity management model to attract efficient workforce in Islamic Azad Universities in the northeast of the country. The current research was carried out with More843 / 5,000Translation resultsThis research was conducted with the aim of presenting the human resources productivity management model to attract efficient workforce in Islamic Azad Universities in the northeast of the country. The current research was carried out with a practical purpose and a mixed approach with an exploratory design. The data collection tool in the qualitative part of the interview was semi-structured, and the quantitative part was used to collect data from the researcher-made questionnaire of human resources productivity with 4 main components (individual, organizational, economic and cultural factors) and efficient workforce recruitment with 3 main components. (Giving information to employees, delegation of authority and salary system) derived from the interview results were used in the qualitative section. The results showed that among the 57 available indicators, 7 main factors (dimensions) can be identified. The dimension of organizational factors with a factor load of 0.89 has the highest influence coefficient and the dimension of delegation of authority with a factor load of 0.51 has the lowest influence factor in the effective factors in the establishment of the human resources productivity management system to attract efficient staff in the university. Manuscript profile -
Open Access Article
107 - Petrology and petrography of quaternary volcanic rocks of north-northeastern Varzaghan (eastern Azarbaijan)
پروین Hajizadeh M.H EmamiThe studied area is located in the north-northeastern of Varzaghan in Eastern-Azarbaijan province, andfrom the structural point of view in Alborz-Azarbaijan Zone. In this area the Quaternary volcanicrocks are extended over the Pliocene units. The volcanic rocks under st MoreThe studied area is located in the north-northeastern of Varzaghan in Eastern-Azarbaijan province, andfrom the structural point of view in Alborz-Azarbaijan Zone. In this area the Quaternary volcanicrocks are extended over the Pliocene units. The volcanic rocks under study are basalt, trachybasalt,trachyandesite and basaltic trachyandesite. These rocks have porphyritic texture with microlitic matrixand their main minerals consist of pyroxene and plagioclase.On the basis of geochemistry studies the volcanic rocks in this area have alkaline nature with sodictendency and are enriched in light rare earth elements (LREE) and depleted in heavy rare earthelements (HREE). Petrographic and geochemistry evidences show the effect of mantle partial melting,fractional crystallization, contamination and continental crustal anatexy phenomena in formation ofvolcanic rocks. According to geotectonic diagrams these volcanic rocks belong to intercontinentalbasalts. Manuscript profile -
Open Access Article
108 - Petro genesis of highly fractioned I- type per aluminous granites, Eastern Rafsanjan
زهرا Abedpour S.M.H Emami جمال Seedtarah الهام SHahhoseiniThe Kuh Gabbri granitoide stocks stands out as the most extensively fractioned granite (Rb= 424-749, Sr= 8-37,Ba= 3-110 ppm) located in the Rafsanjan depression and Urumieh- Dokhtar belt. These granites show a strongenrichment in some rare metal contents such as Y, Yb, MoreThe Kuh Gabbri granitoide stocks stands out as the most extensively fractioned granite (Rb= 424-749, Sr= 8-37,Ba= 3-110 ppm) located in the Rafsanjan depression and Urumieh- Dokhtar belt. These granites show a strongenrichment in some rare metal contents such as Y, Yb, U, Ta, and Sc. The petrography and geochemistry revealthat these are classified as I- type per aluminous leucogranite, P- poor (P2O5= 0.01-0.03%) and Na2O- rich(3.1-4%).The Gabbri granites show chemical features convergent to A- type granite; these are explained byextensive fractional crystallization of a P-poor, I- type granite magma. These are located in the area of withinplate granite and extensional area. The petrography and geochemistry show Gabbri granite are produced ofmelting continental crust Manuscript profile -
Open Access Article
109 - Petrography and petrology of latest stage of Savalan volcanic rocks
Mahnaz fathollahi mohamad hashem emami monireh kheyekhahIn the latest stage of Savalan volcano formation, the Magmatism following the Subsidence of caldera Cause theformation of acidic and intermediate Dooms and viscose lava flows along fractures and within the margin ofCaldera. mainly having composed of plagioclase, clinopy MoreIn the latest stage of Savalan volcano formation, the Magmatism following the Subsidence of caldera Cause theformation of acidic and intermediate Dooms and viscose lava flows along fractures and within the margin ofCaldera. mainly having composed of plagioclase, clinopyroxene, amphibole, biotite, potassic feldspar andquartz, Textural and mineralogy relations that are observed in studied microscopic sections, such asglomeroporphyric and glomerochristic occurrence of Mafic minerals as well as the presence of non equilibriumtextures such ac sieve texture, bimodal composition of phenocherists of plagioclase, heterogenic composition ofmatrix, presence of basic micro pillows and enclaves in a acidic rocks, zenolites with reactional rims and alsoscattering and different trends observed in the geochemical reveals that fractionation, magma mixing and crustalcontamination has been play important role in formation of this magmas. On the other hand The intermediaterocks of the region form do to of the mixing of basaltic magmas with fractionated sections , that have beencontaminated with Crust during the ascent phase. Base on Petrographic and geochemical evidence presentedhear, we show that the acidic rocks vastly in the area have a different origin than andesitid and trachy andesitidlavas. Likely that these rocks are the result of partial melting of the crust, while the replacement of basic magmasin crustal magma mixing phenomena has also been made between the two. Manuscript profile -
Open Access Article
110 - Explaining and Designing the Model of Internal Factors of Strategic Human Resource Planning Based on the Recruitment and Adjustment of Knowledge-Based Employees (Case Study: National Development Fund)
Haniyeh Fardmanesh Saeed Sayadi Sanjar Salajegheh Ayob Sheykhi Mohammad Jalal Kamali -
Open Access Article
111 - Comparability of accounting, quality of financial reporting and pricing of accruals
Seyed Hadi Ejazi Hossein Ezadi Hamid Sajadi -
Open Access Article
112 - Approach for scheduling to use electrical vehicle in micro-grid to decrease cost by using HBB-BC algorithm
Mohamad TolouaskariProvide a comprehensive plan for the electric vehicles in a micro-grid with regard to network limitations and vehicles as well as economic goals of the utmost importance. In this paper, the Hybrid Big Bang to Big Crunch algorithm has been used to provide scheduling for MoreProvide a comprehensive plan for the electric vehicles in a micro-grid with regard to network limitations and vehicles as well as economic goals of the utmost importance. In this paper, the Hybrid Big Bang to Big Crunch algorithm has been used to provide scheduling for electric vehicle presence in the network to reduce costs. In order to verify the proposed method, studies in a 24 hour period on a distribution system and in the presence of electric vehicles have been done with real movement patterns. Effectiveness and usefulness of the proposed technique scheduling resources in a 24 hour period on a micro-grid sample tested. The results show that the proposed method of charging / discharging EV can reduce operating costs. Manuscript profile -
Open Access Article
113 - Numerical simulation of energy absorbing bumpers two cylindrical tube filled with polyurethane foam
mohammadreza RezaeiAbadeh Mohammad Javad RezvaniThe purpose of this article, in order to determine the impact of this type of attraction is thin-walled tubes as energy absorbing system. The twin-tube models after applying a force inside each sink. So, in order to achieve this goal and pipes of different diameters of MoreThe purpose of this article, in order to determine the impact of this type of attraction is thin-walled tubes as energy absorbing system. The twin-tube models after applying a force inside each sink. So, in order to achieve this goal and pipes of different diameters of pipe rings and simple tube, The thickness of the ring pipes and tubes, all with the impact of foam on bumpers are considered on cylindrical tube. Therefore, using numerical simulations by Abaqus software to evaluate the impact parameters, including Specific Energy Absorption (SEA) and Crush Force Efficiency (CFE) as discussed testing purposes. The energy absorbing system can be used in the aerospace industry, shipbuilding, automotive, railway industry and elevators used to absorb impact energy. Finally, appropriate geometric parameters and the best examples of criteria considered with respect to the objectives, are introduced Manuscript profile -
Open Access Article
114 - Numerical investigation of energy absorption semi apical angel in conical grooved tubes under dynamic axial load and comparing quasi-static and dynamic loading
Nima Asadi Dehmirahmadi Mohammad Javad RezvaniThe purpose of this article is to determine energy absorbing of empty conical tubes. In these innovated models, there are a handful of rectangular grooves around the inner and outer surface of the tube. In this study, effects of number of grooves and their semi apical a MoreThe purpose of this article is to determine energy absorbing of empty conical tubes. In these innovated models, there are a handful of rectangular grooves around the inner and outer surface of the tube. In this study, effects of number of grooves and their semi apical angel on Energy Absorption, Specific Energy Absorption (SEA), maximum crush load and Crush Force Efficiency (CFE) are considered. The energy absorbing system can be used in the aerospace industry, shipbuilding, automotive, railway industry and elevators used to absorb impact energy. Finally, appropriate geometric parameters and the best examples of criteria considered with respect to the objectives, are introduced. Manuscript profile -
Open Access Article
115 - Numerical investigation of energy absorption of conical grooved tubes under dynamic axial load
Nima Asadi Dehmirahmadi محمدجواد رضوانیIn this study, Numerical investigation of energy absorption of conical grooved tubes under dynamic axial load by LS DYNA was considered. In order to achieve axisymmetric collapse mode inner and outer grooves were created around the surface of conical tubes. The purpose MoreIn this study, Numerical investigation of energy absorption of conical grooved tubes under dynamic axial load by LS DYNA was considered. In order to achieve axisymmetric collapse mode inner and outer grooves were created around the surface of conical tubes. The purpose of this study was consideration of the effects of number of grooves and grooves deeps on energy absorption and crush force efficiency. The results indicate that with the increase in number of grooves the collapse modes would not change. In addition to this, with the increase in number of grooves maximum crush load and collapse modes decrease but the force-displacement curves would be smoother Manuscript profile -
Open Access Article
116 - Numerical investigation of energy absorption of cylindrical grooved tubes under dynamic axial load
Mojtaba Karamali Mohammad Javad RezvaniIn this study, numerical investigation of energy absorption of cylindrical grooved tubes under dynamic axial load by LS DYNA was considered. In order to achieve axisymmetric collapse mode inner and outer grooves were created around the surface of cylindrical tubes. The MoreIn this study, numerical investigation of energy absorption of cylindrical grooved tubes under dynamic axial load by LS DYNA was considered. In order to achieve axisymmetric collapse mode inner and outer grooves were created around the surface of cylindrical tubes. The purpose of this study was consideration of the effects of number of grooves on energy absorption and crush force efficiency. The results indicate that with the increase in number of grooves the collapse modes would not change. In addition to this, with the increase in number of grooves maximum crush load and collapse modes decrease but the force-displacement curves would be smoother. The results of this study can be used in automobile, railway and aerospace industries. Manuscript profile -
Open Access Article
117 - Target Vehicle Identification in Curved Roads in Adaptive Cruise Control Systems
Reza Hasiri Behrooz MashhadiToday, adaptive cruise control systems play an important role in automotive technology. The performance of adaptive cruise control systems has a significant impact on the level of satisfaction of a self-driving car. Vehicles equipped with adaptive cruise control maintai MoreToday, adaptive cruise control systems play an important role in automotive technology. The performance of adaptive cruise control systems has a significant impact on the level of satisfaction of a self-driving car. Vehicles equipped with adaptive cruise control maintain distance with the vehicle in front, control speed, and prevent accidents using their technology and with the help of radar antennas, cameras, or laser rangefinders. However, adaptive cruise controls are incapable in some cases such as detecting vehicles on curved roads. In this project, A real-time solution has been proposed to solve this problem. This method will be validated with the help of data obtained from open-source maps and satellite images of roads, and, finally, the results will be analyzed. The performance of the method is evaluated as appropriate so that the risk of accident is reduced to zero because of the correct identification of target vehicles within a normal ACC range. It also has the capability of correct identification of non-target vehicles. Manuscript profile -
Open Access Article
118 - Time series modeling of Alborzs crustal velocity by using artificial neural networks
Tohid malekzadeh Dilmaghani -
Open Access Article
119 - Modeling of time series of Earth crust velocity field in Azarbaijan using multilayer neural network with PSO training algorithm
Tohid malekzadeh Dilmaghani -
Open Access Article
120 - Investigation the Effect of Board Characteristics and External Auditing Quality on Accruals Based Earnings Management
Maryam Sangin Ghasr Alireza Heidarzadeh HanzaeiThe purpose of this study was to investigate the impact of the Board of Directors and the quality of the independent auditor on accrual-based profit management in Tehran Stock Exchange (TSE) companies. In this research, earnings management based on accruals items as dep MoreThe purpose of this study was to investigate the impact of the Board of Directors and the quality of the independent auditor on accrual-based profit management in Tehran Stock Exchange (TSE) companies. In this research, earnings management based on accruals items as dependent variables and ownership concentration, management ownership, board size, board independence, CEO duality, and audit quality as independent variables and firm size, capital expenditures, financial leverage, and book value the market value has been studied as control variables. In this study, the sample size was 194 companies. The data of this study were used by the companies listed in Tehran Stock Exchange from the beginning of 1391 to the end of 1396 at the level of the total and at the industry level Is located. In order to test the hypotheses of this research, regression analysis was used at the level of 5% error. According to the results of this study, the final conclusion of this study shows that, based on the combined regression method, the significant effect of audit quality as well as the quality of the board on the management of earnings based on accrual. Manuscript profile -
Open Access Article
121 - The Impact of the Auditor Tenure on Earnings Quality under of Information Asymmetry Between auditor and manager
Mojtaba Motalebian Mehdi Arabsalehi Hadi AmiriPrevious research on the impact of the auditor's tenure on earnings quality has had conflicting results. Based on the independence hypothesis, some researchers believe that increasing auditor tenure reduces the earnings quality. According to the specialty hypothesis, so MorePrevious research on the impact of the auditor's tenure on earnings quality has had conflicting results. Based on the independence hypothesis, some researchers believe that increasing auditor tenure reduces the earnings quality. According to the specialty hypothesis, some researchers believe that increasing the tenure of an auditor leads to an increase in the earnings quality. In this study, to evaluate these two competing perspectives, the information asymmetry Between auditor and manager was used as a moderating variable. Therefore, the purpose of the present study is to investigate the impact of auditor's tenure on earnings quality under of information asymmetry between auditor and manager. For this purpose, the financial information of 103 companies listed in Tehran Stock Exchange between 2009 and 2018 was used. Data analysis was done by panel regression model. The results indicate that the auditor's tenure has a positive effect on earnings quality. The results also showed that the auditor tenure in firms with a higher level of information asymmetry between auditor and manager results in greater earnings quality. Manuscript profile -
Open Access Article
122 - Relationship between accounting information quality criteria in response to managers' motivational components
Abdullah Hosseinzade Mahmoud mousavi shiri zohreh hajiha Hashem NikoomaramPast studies have used various criteria to measure the quality of accounting information, each of which indicates a specific dimension of quality. The purpose of this study is to provide a framework for evaluating and comparing the criteria of accounting information qua MorePast studies have used various criteria to measure the quality of accounting information, each of which indicates a specific dimension of quality. The purpose of this study is to provide a framework for evaluating and comparing the criteria of accounting information quality including persistence, predictability and accrual quality in response to the motivational components of rewards, debt, policy and tax. This research is of applied type and has been done with correlation approach. The statistical sample of the research includes 163 companies listed on the Tehran Stock Exchange in the period 2009 to 2017. The collected data were analyzed by combined data and least squares regression. The research findings show that reward motivation has a significant relationship with all quality criteria of accounting information. In a way that with increasing motivation, rewards, persistence and accrual quality increase and predictability decreases. Also, the criteria of accounting information quality in response to management motivations have significant convergence, divergence and lack of relationship. Manuscript profile -
Open Access Article
123 - Designing the optimal model of elite recruitment in Public agencies
zahra moghimi gholamreza memarzadeh tehranImplementing an effective recruitment process is directly related to the performance of the organization. the shortage of talent is the biggest Barrier to growth in the organizations, This study aimed to design the optimal model of elite recruitment in public agencies. MoreImplementing an effective recruitment process is directly related to the performance of the organization. the shortage of talent is the biggest Barrier to growth in the organizations, This study aimed to design the optimal model of elite recruitment in public agencies. Research has a quantitative and qualitative approach. In the qualitative part, a hybrid technique was used to achieve the appropriate model. At this point, after identifying elite categories, concepts, and codes, an initial conceptual model was formed. In the next step, mathematical modeling technique (fuzzy expert system) in MATLAB software was used to achieve the desired combination of dimensions. The results showed that in the ideal combination the coefficient of ssocio-cultural factor is 11%, economic factor is 16%, political-legal factor is 12%, job attractions is 17%, organizational attractions is 10%, cultural attractions is 17% and ideal attractions is 15%. Therefore, enhancing job attractions such as challenging jobs, competing salaries and competencies, job-to-employee fit, outsourcing, job security, utilizing up-to-date technology, and creating opportunities for advancement and promotion can facilitate the recruitment of elites. Concerning cultural attractions, it will also be important to respect the principle of meritocracy in installing, promoting justice, elite respect, and promoting a culture of elitism and central talent in attracting elites to government agencies. Manuscript profile -
Open Access Article
124 - Modelling and Predicting Earnings Quality Using Decision Tree and Support Vector Machine
Loghman Hatami Shirkouhi Soghra Barari Nokashti Maryam OoshaksaraeEarnings and its quality are one of the most important decision-making com-ponents for users. Therefore, earnings quality prediction is very important for investors and other stakeholders. To this aim, decision tree and support vec-tor machine (SVM) were used to predict MoreEarnings and its quality are one of the most important decision-making com-ponents for users. Therefore, earnings quality prediction is very important for investors and other stakeholders. To this aim, decision tree and support vec-tor machine (SVM) were used to predict earnings quality. The statistical population of the study included companies listed in Tehran Stock Exchange from 2011 to 2021 for 10 years. After screening, 113 companies and 1130 observations were selected as statistical samples. In order to identify and predict earnings quality, indicators related to corporate governance (board independence, audit committee independence, organizational ownership), dividend policy, debt financing, and conservatism were considered as inde-pendent variables and discretionary accruals quality representing profit quali-ty index was considered as a dependent variable. Data analysis was done according to CRISP-DM data mining standards and implementation of four decision tree algorithms including CHAID, C5.0, C&R, QUEST, and SVM. As the results showed, board independence had the greatest effect on earn-ings profit quality. Considering the accuracy value for the created SVM, which is equal to 98.5%, it indicates the high capability of this method to predict earnings quality. Manuscript profile -
Open Access Article
125 - Identifying and Priority the Indexes of Job-fitness and labor in recruiting specialized human resource
Mirza Hassan Hosseini Zeinolabedin Rahmani Fataneh HabibiHuman Resource Supply is considered as one of the principal tasks of management, and the other managerial tasks (such as planning, organization, etc.) in practice realize just when the right and skilled human resource exist to implement them. The Appropriate selection o MoreHuman Resource Supply is considered as one of the principal tasks of management, and the other managerial tasks (such as planning, organization, etc.) in practice realize just when the right and skilled human resource exist to implement them. The Appropriate selection of staff is of utmost importance, because the selection of inappropriate personnel, i.e. the people do not have adequate skills and eligibilities or leave the organization after a while, imposes heavy costs to the organization. Selecting and recruiting the staff is a multi-criteria decision-making issue, which encompasses numerous indices. The present research is an attempt to identify and prioritize those indices. The research statistic sample includes high-ranking executive managers, managers in human resource department, the academic faculty members and educational managers in private sectors, offices and departments in Qazvin province. This research is an applied-descriptive type in which the relationship between the indices and the factors affecting the job-fitness have been investigated using mathematical multi-criteria decision-making methods and Group Analytical Hierarchy Process (GAHP) technique, as well as the calculation and pair comparison approach. The Hierarchy Process analysis indicates that these two factors have different effects in public and private sectors. Hence, if these factors are controlled at the time of recruitment, the job fitness can be maximized. Manuscript profile -
Open Access Article
126 - Implications of the Cash Component of Earnings for Earnings Persistence and Stock Returns in Firms Listed in Tehran Stock.
Ahad JanAbadi Morteza MotavasselConsidering the fact that income is a base for decision marking , entitled individual predictions and its effect on firm’s stock return , this research studies relevance of income components to stock return and income persistency . Hypotheses test is conducted usi MoreConsidering the fact that income is a base for decision marking , entitled individual predictions and its effect on firm’s stock return , this research studies relevance of income components to stock return and income persistency . Hypotheses test is conducted using a panel data sample of 132 firms of Tehran stock Exchange during 2009 to 2015 . The results of first hypothesis show that , unlike previous researches findings , accruals persistency component is more than cash component . The results of second hypothesis show that , again unlike previous researches findings, net payments to lenders has more persistency than net payments to stock holders . The results of third hypothesis indicate that cash components of earning have a positive significant effect on. In addition , the findings show that operating income do not specify stock return. Manuscript profile -
Open Access Article
127 - Identification of Intra-Organizational Barriers 41 of the State Service Management Law to Specialist Personnel Recruitment in Implementation of Clause
zeynab pour ghqasem jourkelayeh Ali akbar Ghahramani galozanToday, more than ever, it has become clear that the existence of wealthy material resources alone does not create a coherent, efficient and effective organization. A researcher-made questionnaire was used to measure variables. Validity of the questionnaires was confirme MoreToday, more than ever, it has become clear that the existence of wealthy material resources alone does not create a coherent, efficient and effective organization. A researcher-made questionnaire was used to measure variables. Validity of the questionnaires was confirmed by face and structural validation. For reliability measurement, the internal correlation reliability test was used to calculate the Cronbach's alpha coefficient. Screening barriers with Delphi technique and prioritizing the final barriers were done with the KYNDAL test. The results of the data analysis showed that in 32 dimensions and 8 effective dimensions, in the organizational obstacles dimension, the history of culture in the organization; in the individual dimension; the marital status; in the managerial dimension; the lack of a position of growth and learning; in the financial dimension, salary And low wages; in the dimension of work shocks; bankruptcy of the organization; in the legal-political barriers; the lack of accountability of the authorities and managers; in the aspect of job and job misalignment; the lack of physical skills among volunteers; and in the context of cultural barriers; Weaknesses in the organization have created the biggest obstacle. Manuscript profile -
Open Access Article
128 - Multi-response Optimization of Grooved Circular Tubes Filled with Polyurethane Foam as Energy Absorber
Shima Shahravi Mohammad Javad Rezvani Ali Jahan -
Open Access Article
129 - Effect of Partial Replacement of Crushed Aggregate with Natural Sand on Mechanical and Rheological Properties of Self-Compacting Concrete
Hamidreza Amini Jamal Ahmadi Behzad Saeedi Razavi Mehdi Babaei -
Open Access Article
130 - Effects of Plant Density and Nitrogen Fertilizer on Quantity and Quality of Forage Corn in Daregaz Region (Iran)
N. Saadatzadeh S.M. Nabavi Kalat R. Bahari KashaniIn order to evaluate the effects of plant density and nitrogen on quantity and quality of forage corn an experiment was conducted in Daregaz region in cropping season 2008 – 2009. The experimental design was a split – plot based on randomized complete block MoreIn order to evaluate the effects of plant density and nitrogen on quantity and quality of forage corn an experiment was conducted in Daregaz region in cropping season 2008 – 2009. The experimental design was a split – plot based on randomized complete block with three replications. The main plots were four levels of nitrogen (0 , 75, 150 and 225 kg/ha) and sub plots were three levels of plant density (75000, 100000 and 125000 plant/ha). The results showed that increasing nitrogen levels and plant density, plant height, percentage crude protein and total protein production (ton/ha) were increased. By increasing plant density, stem diameter, leaf and ear weight decreased while they increased with increased nitrogen levels. The highest forage yield obtained at nitrogen level 150 kg/ha (46 ton/ha) and 100000 plant per hectare (40.27 ton/ha). The highest total protein production (7 ton/ha) obtained at nitrogen level of 150 kg/ha and plant density of 125000 plant/ha. Manuscript profile -
Open Access Article
131 - Forage Quantity and Quality of Berseem Clover (Trifolium alexandrinum L.) as Affected by Uses of Pseudomonas putida Strains and Phophorus Fertilizer in the Second Crop
Mohammad Hossein Ansari Mehdi GhadimiEffects of phosphate fertilizer and pseudomonas putida strains on the quantity and quality of forage of berseem clover as a second crop was studied in a factorial field experiment using randomized complete block design with three replications at Fooman, Guilan province, MoreEffects of phosphate fertilizer and pseudomonas putida strains on the quantity and quality of forage of berseem clover as a second crop was studied in a factorial field experiment using randomized complete block design with three replications at Fooman, Guilan province, Iran. Treatments consisted of phosphate fertilizer with three levels (0, 75 and 150 kg/ha as triple super phosphate) and Pseudomonas putida strains with four levels (M21, M5, M168 and control). The results showed that use of phosphate fertilizers increased the soil pH during growing season while bacterial inoculation adjusted soil pH. The bacterial inoculation increased amount of crude protein, digestible protein, acidic and alkaline phosphatase activity compared to non-inoculated treatment, but it decreased crude fiber of the forage. Clover forage yield, protein yield and phosphorus content of foliage also were influenced by the interaction of bacterial strains and phosphate fertilizer. The highest forage and protein yield were obtained by using strain M5+150 kg P ha-1. Significant increases in forage and protein yield were found to be 16.49% and 8.01%, respectively, as compared with non-inoculated treatment. Based on the result of this experiment, application of 150 kg P ha-1 and Pseudomonas putida strain M5 inoculation can be used to obtain highest forage yield and quality of berseem clover as second crop in the experimental site. Manuscript profile -
Open Access Article
132 - Evaluation of Quality Traits of Forage Maize Cultivars as Affected by Different Plant Densities
Hamdollah Eskandari Abdollah Javanmard Fariborz ShekariMaize has an important role in livestock nutrition. Thus, improving its forage quality through agronomical managements seems to be of high importance. To evaluate quality traits of forage maize cultivars in response to plant densities, a factorial experiment based on RC MoreMaize has an important role in livestock nutrition. Thus, improving its forage quality through agronomical managements seems to be of high importance. To evaluate quality traits of forage maize cultivars in response to plant densities, a factorial experiment based on RCBD with three replications was carried out at the Research Station of Faculty of Agriculture, University of Maragheh during 2013-2014 growing season. The first factor was plant density with three levels (93000, 105000 and 119000 plant.ha-1) and the second factor was maize cultivars with five levels (Zola, Simon, NS, 540 and 370). Results of the experiment indicated that dry matter production was affected by the interaction of plant density and cultivar, where cultivar 540 produced the highest dry forage (980 g.m-2) by density of 119000 plant.h-1 and cultivar NS the lowest (933 g.m-2) dry forage by density of 93000 plant.m-2. However, all cultivars under study produced higher dry matter under higher plant densities. It was also observed that Zola cultivar, with 638 g.kg-1 of hemicellulose, had the lowest forage quality. Other cultivars were in the same statistical group. Phosphorous content of forage was in its highest value in 93000 plant density, while calcium content was not affected by plant density. Lower plant densities resulted in higher crude protein content. Cultivar no. 540 produced the highest crude protein yield (kg.ha-1) suggesting its superiority to the other cultivar. This cultivar can be recommended for growing in this region and other regions with same climatic conditions for producing high quality and quantity of maize forage production. Manuscript profile -
Open Access Article
133 - Consideration of crude oil pollution (Water Soluble Fraction) in lelation to PAHs accumulation in Cynoglossus bilineatus of Persian Gulf
Sh. Oryan M. Gharibkhany M. Tatina One of the compounds of crude oil is Polycyclic Aromatic Hydrocarbons(PAHs). This study was conducted in order to consider the effect of water soluble fraction of crude oil on the accumulation of PAHs in muscle tissue of Cynoglossus bilineatus of Pers More One of the compounds of crude oil is Polycyclic Aromatic Hydrocarbons(PAHs). This study was conducted in order to consider the effect of water soluble fraction of crude oil on the accumulation of PAHs in muscle tissue of Cynoglossus bilineatus of Persian Gulf. It was performed in spring 2005 in the ecology research center of Persian Gulf. Two solutions with 0ppm and 18.25ppm dosages of crude oil were prepared through by Anderson method and the use of seawater. Then 48 fish caught from different stations of Persian Gulf were exposed (to 8 fish for each dosage) for 8 days in long-term bioassay examination with three replicates. After 8 days, exposed fish were frozen and packed seprately and sent to the laboratory for determination of PAHs accumulated in their muscle. PAHs measurment was done with GC-FID model varian 3400. In total 16 different compound of PAHs were detected. Then total PAHs in each dosage was calculated seprately. The result of data analysis shows that mean accumulation amount of PAHs (STD) in tissue of testifier fish (0 ppm dosage) and exposed to 18.25 ppm dosage of crude oil was 1622±13 ppb and 3983±9.16 ppb respectively. According to Kruskal-wallis test there is a significant difference (P<0.05) between two mentioned dosages of crude oil from their accumulation point of view in muscle tissue. In other words exposing fish to 18.25ppm of crude oil can increase the accumulation of PAHs in comparition with testifier fish. Manuscript profile -
Open Access Article
134 - Effect of extraction time on properties of gelatin from the skin of crucian carp (Carassius carassius)
H. Faghani LangroudiAbstract[1]Crucian carp (Carassius carassius) skin was used for production of gelatin. The gel strength of gelatins extracted for 1, 3 and 6 h was between 106-110 g (P>0.05). Glycine (349.21-350.29 residues/ 1000 residues), alanine (131.15-132.73 residues/ 1000 resid MoreAbstract[1]Crucian carp (Carassius carassius) skin was used for production of gelatin. The gel strength of gelatins extracted for 1, 3 and 6 h was between 106-110 g (P>0.05). Glycine (349.21-350.29 residues/ 1000 residues), alanine (131.15-132.73 residues/ 1000 residues), glutamine (81.76-82.57 residues/ 1000 residues) and proline (89.95-96.48 residues/ 1000 residues) were the main amino acids found in gelatins. Extraction time did not change the amino acid composition of gelatin for most of the amino acids; however the content of proline decreased with increasing extraction time. Gelatin extracted for 3 h had different color compared to other gelatins (P<0.05).Secondary structure of gelatin was influenced by extraction time. AIII/A1450 ratio of extracted gelatins was between 0.85-0.86 which confirmed the loss of triple helix in gelatin. Fourier transform infrared (FTIR) spectroscopy indicated that gelatin extracted for 6 h had significantly higher Δν(νI - νII) (114 cm-1) (114) indicating higher denaturation of α-helix chain. Crusian carp skin could serve as a valuable source for production of gelatin. * Corresponding Authors; Email: hamid.faghani@toniau.ac.ir Manuscript profile -
Open Access Article
135 - Survey of external parasites infestation of cyprinidea in Zarine-rud river in West Azerbaijan province
سهراب Rasouli سجاد PurghasemIn this research, external parasites infestation of carp fishes in Zarrineh-rud river, was examined. The species which were examined included capoeta, cyprinus carpio, carasius and ctenophoran. The fish were caught from summer 2012 to summer 2013 and their skin, fins an MoreIn this research, external parasites infestation of carp fishes in Zarrineh-rud river, was examined. The species which were examined included capoeta, cyprinus carpio, carasius and ctenophoran. The fish were caught from summer 2012 to summer 2013 and their skin, fins and gills were examined to detect external parasites. During the year a total of 480 fish were caught alive and transferred to the laboratory and examined following anesthesia and identification. Microscopic examinations were conducted on samples taken from the skin, fins and gills and the isolated parasites were studied under the light microscope (4x-100x magnification). Finally, collected data were analyzed by Excel,v.2013 and SPSS,v.19 and the student T-test was run to determine the relationship between the variables. Totally, seven different parasite species, including two species of protozoa, four monogenea and a crustacean were identified, all of which had direct life cycle (Dactylogyrus lenkorani, Dactylogyrus Iamellatus, Dactylogyrus extensus, Clinostomum complanatum, Ichthyophthirius multifiliis, Trichodina sp, Lernaea sp, Paradiplozoon sp.). According to the results, seventy percent of the fishes were infested by the mentioned species of parasites. Ichthyophthirius multifiliis was the most prevalent parasite (65.00%), whereas Paradiplozoon sp.1 was the least (0.54%), at p<0.05. The data analysis indicated that there is a statistically significant difference between different seasons (p<0.05). Also, there was a significant difference between the infested organs, with gills being the most infested organ (p<0.05). Manuscript profile -
Open Access Article
136 - Explaining and Developing a Model for Determination and Evaluation of Factors that Affect Financial Reporting Quality Choice in Iran
Hashem Nikoomaram Younes Badavar NahandiThis research has determined and evaluated the factors that affect financial reporting quality choice in Iran. The statistical popultion of this research is companies listed in Tehran Stock Exchange (TSE), and the research period is from 1378 to 1385. This research  MoreThis research has determined and evaluated the factors that affect financial reporting quality choice in Iran. The statistical popultion of this research is companies listed in Tehran Stock Exchange (TSE), and the research period is from 1378 to 1385. This research is considered as an empirical accounting research, and causal-comparative and correlation research methods have been used to do it. In this research, correlation test, mean-difference test, and probit regression model have been used to analyze the data and test the hypotheses. The results of unit-variable tests of hypotheses shows that, financial reporting quality is positively associated with the margin of profitability and managerial efficiency of the firm, and it is negatively associated with product market competition, managerial conservatism, size, capital intensity of business, operating cycle and complexity of the firm's operating environment. However, no association was found between financial reporting quality and growth opportunities, ownership concentration, board of directors structure, board of directors ownership, managerial integrity and financial leverage of the firm. Also, based on multi-variable tests, models were developed to predict the financial reporting quality of firms for the next financial period. These models are based on cumulative distribution function (CDF), and estimate the probability of high quality financial reporting for the next financial period. Manuscript profile -
Open Access Article
137 - The Effects of Stocks Return Volatility on Working Capital Accruals with Moderating Effects of Life Cycle and Ownership Structure of Firms
Mohsen Dastgir Nader khedri Afsaneh Soroushyar -
Open Access Article
138 - بهینه سازی سبد سهام با استفاده از الگوریتم Big Bang-Big Crunch
علیرضا علی نژاد سرمایهگذاری نقش تعیین کنندهای در رشد اقتصادی دارد. یکی از اهداف اساسی کشورها، دستیابی به رشد اقتصادی و توسعه ی پایدار میباشد. امروزه حجم قابل توجهی از کار مدیران سرمایه گذاری و همچنین به طور عموم سرمایه گذاران، ساختن پورتفوی کارآمدی از دارایی هاست که اهداف تقا More سرمایهگذاری نقش تعیین کنندهای در رشد اقتصادی دارد. یکی از اهداف اساسی کشورها، دستیابی به رشد اقتصادی و توسعه ی پایدار میباشد. امروزه حجم قابل توجهی از کار مدیران سرمایه گذاری و همچنین به طور عموم سرمایه گذاران، ساختن پورتفوی کارآمدی از دارایی هاست که اهداف تقاضا را برآورده سازد. در این تحقیق از مدل میانگین-واریانس مارکویتز به همراه محدودیت‏های عدد صحیح و همچنین یک رویکرد فرا ابتکاری جدید به نام الگوریتم Big Bang-Big Crunch برای تشکیل سبد سهام بهره گرفته شده است. الگوریتم مورد استفاده در این تحقیق با سایر الگوریتم‏های فراابتکاری نظیر الگوریتم شبیهسازی تبریدی، ژنتیک و... با استفاده از داده‏های سهام شاخصهای بورس هنگ کنگ، ایران و ژاپن مقایسه شده است و نتایج، حاکی از رقابتی بودن این الگوریتم برای حل مسأله بهینهسازی سبد سهام دارند. Manuscript profile -
Open Access Article
139 - برنامه ریزی نیروی انسانی به روش زنجیره مارکوف (مطالعه موردی دانشگاه آزاد اسلامی، واحد فیروزکوه)
ملیحه صحراییمقاله حاضر با هدف پیش بینی و تعیین عرضه خالص نیروی انسانی دانشگاه آزاد اسلامی واحد فیروزکوه برای یک دوره معین انجام شده است. لذا به کمک تجزیه و تحلیل اطلاعات گذشته منابع انسانی، از روش مدل زنجیره مارکوف استفاده شده است و در نهایت تعداد نیروی انسانی، ورود و خروج و همچنین Moreمقاله حاضر با هدف پیش بینی و تعیین عرضه خالص نیروی انسانی دانشگاه آزاد اسلامی واحد فیروزکوه برای یک دوره معین انجام شده است. لذا به کمک تجزیه و تحلیل اطلاعات گذشته منابع انسانی، از روش مدل زنجیره مارکوف استفاده شده است و در نهایت تعداد نیروی انسانی، ورود و خروج و همچنین کمبود و مازاد در هر یک از واحدها و پست های مختلف سازمانی برای 5 سال آینده ( از 1390 تا 1394) پیش بینی شده است و بدین ترتیب تصویر روشنی از وضعیت نیروی انسانی از لحاظ ارتقاء، تنزل، انتقال، استخدام و ترک خدمت کارکنان برای تصمیم گیری مدیران فراهم شده است. جامعه آماری این پژوهش شامل کلیه کارکنان دانشگاه آزاد اسلامی واحد فیروزکوه میباشد. Manuscript profile -
Open Access Article
140 - Seasonal monitoring of drought in the country Using CRU network data
Azadeh ArbabyDrought is a natural and recurring feature of the climate that occurs in all climatic regions, but its structure and important effects vary from region to region.The main purpose of this study is to investigate the country's meteorological droughts over a long period of MoreDrought is a natural and recurring feature of the climate that occurs in all climatic regions, but its structure and important effects vary from region to region.The main purpose of this study is to investigate the country's meteorological droughts over a long period of time using network data with appropriate spatial and temporal resolution. Data analysis was performed using SPEI multivariate index. The results of drought calculation showed that in terms of time during the period (1966-2015) the rainfall of the cold period of the year decreases in general, the decrease in rainfall in different parts of the country mainly starts from the late 90s In the last years of the study period, except in autumn, we see more repetition of dry periods and unlike the late 80s, droughts have occurred more. Moderate drought intensities are significant and experience of severe droughts, which are among the most critical areas of the country. Manuscript profile -
Open Access Article
141 - Phytochemical analysis of various organs of Rheum ribes weed at the phonological stage of flowering (Case study: heights of Karizak Village of Kashmar)
ابراهیم Gholamalipour Alamdari فاطمه Makari جواد Bayat KohsarAn experiment was conducted for phytochemical analysis of the compounds of Rheum ribes weedat the phonological stage of flowering in Weed Science Laboratory of Gonbad-e Qabus University in 2015. Plant samples of Rheum ribes were collected from heights of Karizak Village MoreAn experiment was conducted for phytochemical analysis of the compounds of Rheum ribes weedat the phonological stage of flowering in Weed Science Laboratory of Gonbad-e Qabus University in 2015. Plant samples of Rheum ribes were collected from heights of Karizak Village of Kashmar. After identifying the Rheum species, various organs of stem, leaf, and inflorescence were separated from each other, dried and finally powdered. Chemical compounds like the organic matter, ash, crud protein, ADF, NDF, starch, soluble carbohydrates, and total phenols contents of the organs under study and a combination of organs were measured using the standardized phytochemical methods. Results of the variance analysis showed that there were significant differences in the phytochemical traits among various organs of Rheum ribes. Findings suggest that the highest percentage of organic matter, ash, crud protein, NDF, and ADF were obtained in the inflorescence, both the stem and leaf, leaf and inflorescence, and stem and inflorescence, respectively. The study also recorded the highest levels of total phenols in both in floresvence and combination of the organs while the lowest phenols contents were observed in the stem. Results generally showed variations in the content of phytochemical compounds under study in Rheum ribes organs. Therefore, regarding high productivity of Rheum ribes biomass and the role of phenolic compounds as well as suitable content of some primary metabolites, optimization of suitable method to extract these compounds is necessary. Manuscript profile -
Open Access Article
142 - The effect of drought stress management by hormones and zinc on forage yield of Zea Mays L. 704 in Isfahan Province
Morteza Sam Deliri Morteza Moballeghi Sanaz Solymanpour Amir Abbas Mousavi MirkalaeiIn order to study the morphological traits and yield of maize 704 SC under the influence of spraying with growth regulators and drought stress conditions in Isfahan, an experiment was conducted for two years based on the split plot design with 3 replications. The main t MoreIn order to study the morphological traits and yield of maize 704 SC under the influence of spraying with growth regulators and drought stress conditions in Isfahan, an experiment was conducted for two years based on the split plot design with 3 replications. The main treatment included drought stress at three levels of control (irrigation based on 100% water requirement of corn), mild stress (based on 85% of the plant's water requirement), and severe stress (based on 70% of the plant's water requirement). The second treatment included spraying with distilled water as control, abscisic acid (100 mM), gibberellin (100 ppm), salicylic acid (5 mM), and Nano-zinc (2 gl-1 water). The results of this experiment showed that the effect of year on biological yield, crude protein, and forage yield were significant. Also, the effect of drought stress and spraying on leaf area index, chlorophyll index, biological yield, crude protein, and forage yield were significant. Also, the effect of drought stress and spraying on leaf area index, chlorophyll index, biological yield, crude protein and forage yield were significant. The highest forage yield (90.44 t ha-1) was obtained under the complete irrigation with salicylic acid treatment. Salicylic acid treatment resulted in higher forage yield under the complete irrigation conditions. Salicylic acid treatment also reduced the damage of mild and severe stress treatments by 27 and 9%, respectively. According to the results of the experiment and CGR, using salicylic acid treatment during three foliar application periods at eight-leaf, before tassel emergence, and at the milky stage was able to reduce drought stress and is recommended for conditions similar to the present experiment. Manuscript profile -
Open Access Article
143 - Antibacterial activity of alcoholic and aqueous extracts of Echinochloa crus-galli L. against bacteria in vitro
سیدمسعود HashemiKarooyi آیت الله Nasrollahi omran H.R Pordeli عیسی Gholampoor AziziThe antagonistic effects that plants have on different micro organisms can be used to protect microorganism from the environment. The Echinochloa crus-galli with a universal growth is found in paddy fields in the North of Iran, named Soroof, in the weed form. In this re MoreThe antagonistic effects that plants have on different micro organisms can be used to protect microorganism from the environment. The Echinochloa crus-galli with a universal growth is found in paddy fields in the North of Iran, named Soroof, in the weed form. In this research,different methanolic, ethanolic and aqueous extract have been provided from Echinochloa crus-galli and their effects on gram positive & gram negative bacteria growth using disk diffusion, well diffusion, plate count, Minimum Inhibitory Concentration (MIC) and Minimum Bactericidal Concentration (MBC) method. It concluded that different types of methanolic, ethanolic& aqueous extract inhibited Staphylococcus aureus and Bacillus cereus growth while did not have any effect on Escherichia coli and Pseudomonas aeroginosa growth. Manuscript profile -
Open Access Article
144 - Experimental Investigation of Fe3O4-Chitosan Nanocomposite as a Nano-Demulsifier for Water in Crude Oil Separation
Zahra Hasanshahi Payam Parvasi Mohamad Mahdi Zerafat Samad Sabbaghi -
Open Access Article
145 - Solvent Selection in Impregnation of Zinc Oxide Nanoparticles into MCM-41 Investigation of Its Ability Toward H2S Removal from Crude Oil
Ali Akbar Miran Beigi Nastaran Hazrati Majid Abdouss Amir Vahid -
Open Access Article
146 - Experimental Investigation of Fe3O4-Chitosan Nanocomposite as a Nano-Demulsifier for Water in Crude Oil Separation
Z. Hasanshahi P. Parvasi M. M. Zerafat Samad Sabbaghi -
Open Access Article
147 - The causes and contexts of the development and prosperity of historiography during the period of the Mamluk Sultans (648-923 AH)
amirhosein sharifi sattar Oudi RAMAZAN rezayiReview: Historiography grew and flourished in the Mamluk era in such a way that this period should be considered the peak of Islamic historiography. The writing of hundreds of books with many and voluminous volumes in all kinds of historiography and especially in the f MoreReview: Historiography grew and flourished in the Mamluk era in such a way that this period should be considered the peak of Islamic historiography. The writing of hundreds of books with many and voluminous volumes in all kinds of historiography and especially in the fields of general, local, and dynastic histories shows this issue. No period of Islamic history has seen so many historical works. The basic question of this research is: Why was historiography so much attention during the period of Mamluk Sultans (648-923 AHThe findings of this research indicate that the long crusades and also the Mongols with the Mamluks have been very effective in this field. Muslim historians intend to write their books to remember the great and brilliant victories of the Mamluk sultans against the eastern and western enemies of Islam for future generations. The encouragement and persuasion of the Mamluk sultans and emirs and some other factors that are the subject of this article have also been very effective in this field. The study method used in this research is descriptive-analytical and based on reliable sources as well as looking at study and research writings and referring to the library and digital resources. Manuscript profile -
Open Access Article
148 - The effects of crude oil prices in the world market on regional prices of gas, Vector Error Correction approach
Ali Aghili Moghaddam Ebrahim Abbassi Shahriar Nessabian Marjan DamankeshidehThe purpose of this paper is to investigate the long-term and short-term relationships between the behavior of gas and oil prices in regional markets and their impact on each other using the VECM correction method during the period 2000-2019. For this purpose, due to th MoreThe purpose of this paper is to investigate the long-term and short-term relationships between the behavior of gas and oil prices in regional markets and their impact on each other using the VECM correction method during the period 2000-2019. For this purpose, due to the wide range of variables in each region, proxy technique has been used to analyze the markets of gas and oil regions. The findings show that among the regional prices of the gas and oil market in Asia and Europe (unlike the US market), due to the relationship of aggregation, the influence of oil market fluctuations is very high. Due to the importance of the role of financial markets in facilitating oil and gas transactions, it is suggested that the major supply of oil and gas through the energy exchange be considered. Manuscript profile -
Open Access Article
149 - The Effect of OPEC Statements on Fluctuations in Crude Oil Prices
Fariba Shahbodaghlou Aliasghar Esmaeilnia gatabi azadeh mehrabian ROYA SEIFIPOUR The purpose of this article is to examine the effect of OPEC statements (whether increasing, decreasing or not changing supply) on oil price fluctuations in crude oil markets. For this purpose, conditional heterogeneity and variable control variance models have b More The purpose of this article is to examine the effect of OPEC statements (whether increasing, decreasing or not changing supply) on oil price fluctuations in crude oil markets. For this purpose, conditional heterogeneity and variable control variance models have been used to investigate the effect of statements on Brent and WTI crude oil price fluctuations during the period 1987-2019 based on the event analysis approach. The findings show that OPEC statements have a significant effect on the turmoil in the oil market, and the type of statements varies on crude oil market fluctuations, and this effect has diminished over time. Based on the results, members' solidarity in the field of planning and coordinated implementation of decisions for maximum impact on the crude oil market is proposed. Manuscript profile -
Open Access Article
150 - Bankruptcy Prediction Modeling Using the Variables of Earnings Management
moslem ghatebi vali khodadadi alireza jorjorzadeh aHMAD KAAB OMEIRThe purpose of this research is to modeling and predicts bankruptcy using real and accrual earnings management variables. Based on this, using logistic regression, the accuracy of bankruptcy models before and after adding Earning management variables were estimated and MoreThe purpose of this research is to modeling and predicts bankruptcy using real and accrual earnings management variables. Based on this, using logistic regression, the accuracy of bankruptcy models before and after adding Earning management variables were estimated and compared. So, a sample consisting of 1287 years - company during the period 2006 to 2018 has been selected from the companies of Tehran Stock Exchange. The results showed that the predictability power of Altman, Springgate and Zimsky bankruptcy models has increased significantly after adding accrual earnings management variables compared to the initial models. The results also show that the parameters of real earning management weaken the predictability of Altman, Springgate and Zimsky models. Based on the results, accountants, managers, and economic planners are advised to pay special attention to the phenomenon of corporate Earning management in order to make their decisions better. Manuscript profile -
Open Access Article
151 - Modeling Extreme Dependence of Tehran Stock Exchange (TSE) to Crude Oil Price: An Approach based on Copula Functions
Hamid Abrishami Mohsen Mehara Mojtaba MohammadianThe objective of this study is to model the extreme dependence structure from the crude oil price to Tehran Stock Exchange (TSE) index. For this purpose, the conditional extreme value theory (C-EVT) was used to model the marginal distribution of returns on stock and oil MoreThe objective of this study is to model the extreme dependence structure from the crude oil price to Tehran Stock Exchange (TSE) index. For this purpose, the conditional extreme value theory (C-EVT) was used to model the marginal distribution of returns on stock and oil market during the period 2008 to 2021. Then, the dependence structure of the extreme return was estimated by Copula models. The results showed that the crude oil market has contagion effects on the TSE. These effects are asymmetric and there is more dependence on the left tail. In other words, as crude oil price falls, decline of the total index is expected and these effects are greater when a positive simultaneous change occurs between variables. Due to the financial risks of the existence of contagion, considering structural extreme dependence can calculate the portfolio risk accurately and reliably. Therefore, it is suggested to pay attention to the structure of extreme dependencies between assets in order to optimize the portfolio. Manuscript profile -
Open Access Article
152 - Economic Growth in the Middle East Countries
amirreza souri mohammad hassan sabouri deilami javad attaranThe purpose of this paper is to examine the relationship between crude oil demand and economic growth in Middle East by panel unit root and co-integration developed techniques during 1980-2007. By developing a model, the crude oil demand, oil price and GDP and their gro MoreThe purpose of this paper is to examine the relationship between crude oil demand and economic growth in Middle East by panel unit root and co-integration developed techniques during 1980-2007. By developing a model, the crude oil demand, oil price and GDP and their growth rates will be explained. In continue, we are going to estimate two various models for oil demand function and the effect of economic growth on Middle East oil demand. The findings represent that the demand function is asymmetric in respect to price and income. Also, economic growth rate is the most important factor for increasing crude oil consumption in Middle East countries. On the other hand, these countries’ oil demand elasticity based upon the price and income is low, but income elasticity is higher than price. However, the findings suggest that oil demand is more important than economic growth. It is because of these countries’ disability in replacing crude oil by new energy sources. Manuscript profile -
Open Access Article
153 - The role of female directors of companies listed on the Tehran Stock Exchange and its effect on the relationship between corporate social responsibility and earnings management
mohamadreza hoseinimasoom ali taghavi moghadamThe issue of women's economic presence and the role-playing of this group in the field of issues has been one of the topics of discussion in society. The main purpose of this study is to investigate the role of women in the board of directors of member companies of the MoreThe issue of women's economic presence and the role-playing of this group in the field of issues has been one of the topics of discussion in society. The main purpose of this study is to investigate the role of women in the board of directors of member companies of the Tehran Stock Exchange and its effect on the relationship between social responsibility and earnings management in these companies. In this study, information about 131 companies listed on the Tehran Stock Exchange during the years 2010 to 2019 has been collected. Social responsibility is measured by examining the dimensions of social participation, employee relationships, environmental performance, and product characteristics. The results of hypothesis testing show that there is a negative and significant relationship between social responsibility and earnings management. But there is no significant relationship between the presence of women in the board of directors and earnings management. Also, the presence of women in the board of directors does not have a significant effect on the relationship between social responsibility and earnings management. The overall results of the study indicate that although corporate social responsibility has reduced earnings management but in companies where the presence of women on the board is more prominent, there is no less earnings management. On the other hand, given that there are few women on the board of directors of companies their presence has not been able to have a significant effect on the relationship between social responsibility and earnings management. Manuscript profile -
Open Access Article
154 - Evaluating the Effect of Financial Health Indexes from the Aspect of Inhibiting and Opportunistic Behaviors of Income Management in Companies with Different Investment Opportunities
Omid Sabaghiyan Toosi Zahra Moradi Shohreh YazdaniThis research has compared effect of financial health indicators from the perspective of deterrence and opportunism in income management behaviors, based on the analysis of data from 320 companies during the years 2010-2020 using Eviews software in companies with differ MoreThis research has compared effect of financial health indicators from the perspective of deterrence and opportunism in income management behaviors, based on the analysis of data from 320 companies during the years 2010-2020 using Eviews software in companies with different investment opportunities. To test the hypotheses of the statistical population using the middle of 4 methods MEQLDTA, MB, PPEQGMEQLD and GrowthPPE, and classified into two groups of companies with high and low investment opportunities. Hypotheses tested in OLS and ARMA methods. Then, based on the cumulative analysis of financial health factors, these variables were weighted. The results show that the variables of ROA with weight of (-7), RER with weight of (-4) and LDR with weight of (-3) were respectively effective in playing the role of deterrent from income management motivation. On the other hand, variables of LEV with weight of (+6), DLOSS with weight of (+5) and INDIR with weight of (+4) were respectively recognized as effective factors on the opportunistic behavior of income management in companies with different investment opportunities. In companies with low investment opportunities that are separated by MB method, based on the optimal value of the coefficient of determination and the negative relationship of financial health indicators, it is more likely that this group has high financial health based on the inhibition of income management’s motivation. On the other hand, the findings show that in companies with low investment opportunity separated by the Growthppe method, the opportunistic behavior of income management is more evident. Manuscript profile -
Open Access Article
155 - Analysis of Agency Theory in Explaining the Relationship Between Internal control weakness and CEO Recruitment
mohammad gholamrezapoor roohollah arab mohammadali palangi mazrae narjes hossiniAccording to agency theory, CEO can inefficiently use the firms assets to promote their personal interests at the expense of shareholders, leading to agency costs such as weak internal controls, which the CEOs Recruitment can serve as a strategy for the board to improve MoreAccording to agency theory, CEO can inefficiently use the firms assets to promote their personal interests at the expense of shareholders, leading to agency costs such as weak internal controls, which the CEOs Recruitment can serve as a strategy for the board to improve controls. Internal and reduce firm representation problems. Therefore, the purpose of this study is to investigate the relationship between the weakness of internal controls and the employment of CEOs in companies listed on the Tehran Stock Exchange with respect to agency theory. To test the research hypothesis, the financial information of firms listed on the Tehran Stock Exchange in the period between 2016 and 2020 has been used, so that after applying the restrictions in this study, the final sample consisting of 163 companies was selected. After measuring the research variables, multivariate linear logistic regression analysis was used to test the research hypothesis. Hypothesis testing was also performed using Eviews econometric software and statistical techniques of integrated data. The results of the statistical test of the research show that there is a positive and significant relationship between the internal controls weakness and the CEO Recruitment. Manuscript profile -
Open Access Article
156 - Investigating the relationship between social responsibility and the quality of accruals and profit stability in companies listed on the Tehran Stock Exchange
Mahdi FilsaraeiAbstractThe purpose of this study is to investigate the relationship between social responsibility and the quality of accruals and profit stability in companies listed on the Tehran Stock Exchange. The statistical population of the study is all companies listed on the T MoreAbstractThe purpose of this study is to investigate the relationship between social responsibility and the quality of accruals and profit stability in companies listed on the Tehran Stock Exchange. The statistical population of the study is all companies listed on the Tehran Stock Exchange and OTC during the years 1394-1398. In order to select the statistical sample, the purposive removal method was used. After applying the relevant criteria, 172 companies were selected as the statistical sample. In the present study, regression analysis was used to test the research hypotheses. The results of testing the first hypothesis of the study showed that there is a positive and significant relationship between social responsibility and the quality of accruals. Also, the findings of the second hypothesis test showed that there is a positive and significant relationship between social responsibility and profit sustainability.Keywords: Social responsibility, Quality of accruals, Profit sustainability, Tehran Stock Exchange Manuscript profile -
Open Access Article
157 - Presenting the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in Tehran Stock Exchange
gholamreza Taherpour Ali khozein Arash naderian jemadverdi Gorganli DoojiThe purpose of this research is to investigate the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in the Tehran Stock Exchange. The statistical population of companies admitted to the Tehran MoreThe purpose of this research is to investigate the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in the Tehran Stock Exchange. The statistical population of companies admitted to the Tehran Stock Exchange during the years 1390 to 1400 is that 217 companies were selected as a statistical sample by the method of systematic elimination, and the research hypotheses were tested using mixed regression. The results of the significance test of the coefficients based on the fitted regression equations indicate the existence of a significant positive relationship between the disclosure of corporate social responsibility and financial health. Also, there is a positive and significant effect between financial reporting transparency and financial health. The result of this research will help managers to improve and develop effective policies related to social responsibility disclosure that are necessary to achieve financial health in the short and long term. Therefore, with appropriate investments, in companies that have more transparent and stable financial statements, they provide the basis for increasing the profitability and financial health of business units. Manuscript profile -
Open Access Article
158 - An investigation into the properties of concrete made from concrete debris and effects of the three-step mixing procedure on it
Mohammad Khazaei Abdolkarim Abbasi DezfouliUsing by-product materials in making concrete is the recent development in the advanced concrete technology. The products obtained from experimental crushed concrete can be used in constructing the new concrete. Recent research revealed that using crushed concrete as pa MoreUsing by-product materials in making concrete is the recent development in the advanced concrete technology. The products obtained from experimental crushed concrete can be used in constructing the new concrete. Recent research revealed that using crushed concrete as partial replacement of sand and coarse aggregate, using traditional mixing procedure, reduced the compressive strength. In the present research, the special procedure of mixing concrete in three steps and its effect on concrete strength parameters have been evaluated. The aim of this study is to use crushed tested concrete as partial replacement 25% (mix A) and 50% (mix B) of conventional sand and aggregate. Also for experimental comparison the control mixes were casted with traditional sand and aggregate. Superplasticizer based on carboxylate was used in the mixes. This procedure causes proper efficiency, proper coating on the aggregate and protection of the alkaline reaction of the aggregate. The method of mixing was carried out in three steps 1: Coarse aggregate + 50% water + 50% cement: mixing time 30 seconds to 1 minute, step 2: Adding 50% cement + 25% water + superplasticizer + sand: mixing time 2 minutes, step 3: Adding 25% water: mixing time 3 minutes. All the mixing time is about 6 minutes. Six specimens of 15 cm concrete cubes for each designed mixes were casted. Densities, water absorption, electric resistance (an indication of permeability and durability of concrete) and compressive strength tests were carried out. Tests were performed at 7 and 28 days. As a result, the designed mix (A) presented the higher electric resistance and compressive strength at 28 days. According to the obtained appropriate resistance, it can be deduced that with a special mixing method, crushed concrete can be used in the composition of concrete that is cost-effective in terms of environmental and resistance. Manuscript profile -
Open Access Article
159 - اثرات مگادُز فیتاز بر عملکرد رشد، وضعیت استخوان و دفع مواد مغذی جوجههای گوشتی تغذیه شده با جیرههای حاوی سطوح بالای سبوس برنج
ک.جی.اس.سی. کاتوکروندا ان.اس.بی.ام. اتاپتو پی.و.یو. پررافیتات در جیره­های طیور حاوی سبوس برنج (RB) منجر به کاهش عملکرد حیوان و افزایش دفع نیتروژن و فسفر می­گردد. هدف از این مطالعه آن است که مشخص نمود که آیا مشکلات ضد تغذیه­ای مرتبط با در نظر گرفتن مقادیر بالاتر (تا 40 درصد) سبوس برنج در جیره­های طیور را می&sh Moreفیتات در جیره­های طیور حاوی سبوس برنج (RB) منجر به کاهش عملکرد حیوان و افزایش دفع نیتروژن و فسفر می­گردد. هدف از این مطالعه آن است که مشخص نمود که آیا مشکلات ضد تغذیه­ای مرتبط با در نظر گرفتن مقادیر بالاتر (تا 40 درصد) سبوس برنج در جیره­های طیور را می­توان با مگادُزهای فیتاز مرتفع کرد؟ جوجه­های گوشتی نر 20 روزه (180=n) در 60 قفس با 10 ترکیب جیره­ای در قالب یک طرح فاکتوریل کاملاً تصادفی (5×2) تغذیه شدند. فاکتورهای اصلی شامل دو سطح سبوس برنج (20 یا 40 درصد) و پنج سطح فیتاز (ناتوفوس 500) (0، 1000، 2000، 3000 و 4000 FTU در هر کیلوگرم جیره) بودند. از قفس­های هوشمند استفاده شده و مصرف خوراک و آب روزانه و وزن بدن در 28، 35 و 42 روزگی محاسبه گردید. افزایش وزن و ضریب تبدیل خوراک هفتگی و کُل تعیین گردید. جیره­های مخلوط شده با اکسید کروم از 35 روزگی به حیوانات خورانده شد تا بتوان قابلیت هضم ایلئومی پروتئین خام، فسفر و ماده خشک را تعیین نمود. در 42 روزگی، پس از 12 ساعت گرسنگی، دو پرنده از هر قفس با رعایت موارد اخلاقی کشتار شدند و وزن اندام­های احشایی اندازه­گیری گردیدند. اندازه­گیری خاکستر عاری از چربی استخوان درشت نی و تست تأخیر اُفت به عنوان پارامترهای استخوانی در روزهای 28، 35 و 42 انجام شد. مگادُزهای فیتاز تأثیر معنی­داری بر ارتقای پارامترهای عملکرد رشد نداشتند. اثرات منفی نظیر کاهش در وزن بدن بر افزایش زمان تأخیر اُفت تأثیر داشته و افزایش خاکستر درشت نی نیز این موضوع را تأیید می­نمود. فیتاز به صورت معنی­داری قابلیت هضم پروتئین خام را بهبود بخشید. سطح بهینه برای بهترین قابلیت هضم پروتئین خام با 20 و 40 درصد سبوس برنج در جیره به ترتیب برابر با 3000 و 4000 FTU به ازای هر کیلوگرم جیره بوده است. مقادیر قابلیت هضم فسفر و ماده خشک نیز تحت تأثیر قرار گرفت. افزودن مگادُزهای فیتاز قابلیت هضم پروتئین خام ایلئومی را بهبود بخشیده ولی عملکرد رشد و وضعیت استخوان را ارتقا نبخشیدند. مگادُزهای فیتاز اثرات شدید افزودن 40 درصد سبوس برنج به جیره­های گوشتی را مرتفع ننمودند. Manuscript profile -
Open Access Article
160 - Effects of Thyme Essential Oil and Disodium Fumarate on Ruminal Fermentation Characteristics, Microbial Population and Nutrient Flow in a Dual Flow Continuous Culture System
ه. براز ح. جهانی-عزیزآبادی ع. عزیزی -
Open Access Article
161 - سطوح بالای آفتابگردان خرد شده در جیرهها برای برههای پرواری سبب کاهش عملکرد و کیفیت لاشه میگردد
ای.ر. اُلیویرا جی.ر. گندرا ف.پ. مُنکااُ آ.م.آ. گابریئل آ.ر.م. فرناندز ر.اچ.ت. گواس م.جی. مورایس ای.ب. مونیز ت.ل. پریرااین مطالعه با هدف ارزیابی عملکرد و برخی از خصوصیات لاشه در بره­های پرواری که آفتابگردان خرد شده (SC) در جیره به عنوان جایگزین نسبی کنجاله سویا دریافت می­کنند، اجرا گردیده است. طرح آزمایشی از نوع بلوک کامل تصادفی با چهار سطح SC در جیره (0، 10، 20 و 30 درصد ماده خ Moreاین مطالعه با هدف ارزیابی عملکرد و برخی از خصوصیات لاشه در بره­های پرواری که آفتابگردان خرد شده (SC) در جیره به عنوان جایگزین نسبی کنجاله سویا دریافت می­کنند، اجرا گردیده است. طرح آزمایشی از نوع بلوک کامل تصادفی با چهار سطح SC در جیره (0، 10، 20 و 30 درصد ماده خشک (DM)) بوده است. مقادیر کاهش خطی برای هر واحد درصد SC افزوده شده به جیره برای مصرف ماده خشک، پروتئین خام، افزایش وزن روزانه و ضریب تبدیل خوراک به ترتیب 02/0، 003/0، 003/0 و 17/0 درصد بوده است. با افزایش یک درصد SC در جیره، در صفات وزن لاشه، لاشه گرم و لاشه سرد نیز به ترتیب 15/0، 11/0 و 12/0 درصد کاهش خطی معنی­دار مشاهده گردید. استفاده از SC تأثیری بر تولید بیولوژیک و خصوصیات ماربلینگ، بافت و رنگ گوشت نداشت. از SC در سیستم­های وسیع پرورابندی می­توان به عنوان مکمل برای جایگزینی کنجاله سویا حداکثر تا 20 درصد استفاده نمود. Manuscript profile -
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162 - -اثر سطوح مختلف پروتئین خام بر بیان ژن ناقل اوره (نوع ب) و بازده نیتروژن در برههای در حال رشد بلوچی تغذیه شده با نسبتهای مختلف علوفه به کنسانتره
ا. ابراهیمی خرم آبادی ع.م. طهماسبی م. دانش مسگران ع.ع. ناصریان ع. وکیلیبه منظور بررسی اثرات همزمان نسبتهای مختلف علوفه به کنسانتره و مقادیر مختلف پروتئینخام خوراک بر کنترل نیتروژن اورهای بازگردانده شده به شکمبه و تنظیم بیان ژن ناقل اوره (نوع ب)، از چهار رأس بره نر بلوچی (2±30 کیلوگرم) در قالب طرح مربع لاتین 4 × 4، استفاده ش Moreبه منظور بررسی اثرات همزمان نسبتهای مختلف علوفه به کنسانتره و مقادیر مختلف پروتئینخام خوراک بر کنترل نیتروژن اورهای بازگردانده شده به شکمبه و تنظیم بیان ژن ناقل اوره (نوع ب)، از چهار رأس بره نر بلوچی (2±30 کیلوگرم) در قالب طرح مربع لاتین 4 × 4، استفاده شد. مدت هر دوره آزمایشی 28 روز (21 روز عادت پذیری و 6 روز جمعآوری اطلاعات و نمونه برداری) بود. تیمارهای آزمایشی از ترکیب دو نسبت کنسانتره به علوفه (بر اساس ماده خشک) 45 به 55 درصد و 25 به 75 درصد و دو مقدار پروتئین خام (بر اساس ماده خشک) 14 درصد و 18 درصد تشکیل شده بودند. با افزایش نسبت کنسانتره به علوفه، مصرف ماده خشک به طور معنی داری افزایش یافت. تیمارها، مقدار پروتئین خام و نسبت کنسانتره به علوفه تأثیر معنی داری بر روی مقدار مصرف پروتئین خام داشتند. با افزایش مقدار نیتروژن خوراک، قابلیت هضم ماده خشک، پروتئین خام و ماده آلی به طور معنی داری افزایش یافت. نسبت کنسانتره به علوفه تأثیر معنی داری بر روی قابلیت هضم فیبر نامحلول در شوینده خنثی و ماده آلی داشت. تیمارها نیز تأثیر معنی داری بر روی قابلیت هضم پروتئین خام، شوینده خنثی و ماده آلی داشتند. اثر متقابل بین سطح پروتئینخام و نسبت کنسانتره به علوفه تأثیر معنی داری بر روی pH، غلظت نیتروژن آمونیاکی، غلظت اسیدهای چرب فرار، نسبت استات به پروپیونات و غلظت نیتروژن اورهای خون داشت. به جز pH، تمامی فاکتورهای تخمیر شکمبهای و متابولیتهای خونی تحت تأثیر سطح پروتئینخام و نسبت کنسانتره به علوفه قرار گرفتند. تیمارها تأثیر معنی داری بر روی میزان دریافت نیتروژن (گرم در روز) و میزان دفع نیتروژن از طریق ادرار (گرم در روز، درصدی از نیتروژن خوراک) داشتند. همچنین هر دو عامل سطح پروتئینخام و نسبت کنسانتره به علوفه تأثیر معنی داری بر روی میزان دریافت نیتروژن داشتند. میزان دفع نیتروژن از طریق ادرار (گرم در روز) در برههای مصرف کننده تیمارهای دارای 18 درصد پروتئین خام، بیشتر بود. نسبت کنسانتره به علوفه تأثیر معنی داری بر روی میزان دفع نیتروژن از طریق ادرار (گرم در روز) داشت. میزان بیان ژن ناقل اوره (نوع ب) در برههای مصرف کننده تیمارهای دارای 18 درصد پروتئین خام، 56/6 بار بیشتر از برههای مصرف کننده تیمارهای دارای 14 درصد پروتئین خام بود. این نتایج نشان میدهد که میتوان از طریق تغییر نسبت علوفه به کنسانتره و سطح پروتئین خام خوراک، میزان بیان ژن ناقل اوره و در نهایت میزان نیتروژن اورهای بازگردانده شده به شکمبه را کنترل کرد. لذا تنظیم ناقلهای اوره در دیواره شکمبه از طریق خوراک میتواند نقش مهمی در کنترل نیتروژن اورهای وارد شده به مسیر هضمی ایفا کند. Manuscript profile -
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163 - بخش بندی پروتئین خام و تولید گاز در سیلاژهای یونجه عملآوری شده با عصاره محصولات فرعی پسته در شرایط آزمایشگاه
ا. مختارپور ع.ع. ناصریان ر. ولیزاده م. دانش مسگران ف. پورملاییبه منظور بررسی بخش­های مختلف پروتئین خام و تولید گاز در شرایط آزمایشگاه در سیلاژهای یونجه عملآوری شده با سطوح مختلف عصاره محصولات فرعی پسته و ارزیابی ارزش زیستی تانن­های آن، دو آزمایش انجام شد. محصولات فرعی پسته با نسبت 1:5 (وزن به حجم) به مدت 12 ساعت در آب خیس Moreبه منظور بررسی بخش­های مختلف پروتئین خام و تولید گاز در شرایط آزمایشگاه در سیلاژهای یونجه عملآوری شده با سطوح مختلف عصاره محصولات فرعی پسته و ارزیابی ارزش زیستی تانن­های آن، دو آزمایش انجام شد. محصولات فرعی پسته با نسبت 1:5 (وزن به حجم) به مدت 12 ساعت در آب خیسانده شدند. پس از صاف کردن و تغلیظ، عصاره خام به علوفه تازه یونجه اضافه شد تا به ترتیب سطوح 1، 2 و 3 درصد ماده خشک یونجه، تانن به دست آید و سپس به مدت 60 روز سیلو شدند. چهار تیمار به این ترتیب بود؛ سیلاژ یونجه بدون عملآوری با عصاره محصولات فرعی پسته، به عنوان شاهد (T0)، اضافه کردن تانن محصولات فرعی پسته در سطح 1 درصد (T1)، 2 درصد (T2) و 3 درصد ماد خشک (T3). عملآوری سیلاژ یونجه، میزان ترکیبات نیتروژنه غیر پروتئینی را کاهش و بخش B2 را در طی سیلو شدن، افزایش داد. تولید گاز تجمعی پس از 96 ساعت انکوباسیون، قابلیت هضم ماده آلی (OMD) و انرژی قابل متابولیسم (ME) در تیمار T2 و T3 در مقایسه با تیمار شاهد کاهش پیدا کرد. میزان تولید گاز و اسیدهای چرب کوتاه زنجیر (SCFA) در سیلاژهای عملآوری شده در حضور پلی اتیلن گلیکول (PEG) افزایش یافت که نشان می­دهد وجود ترکیبات فنولی و تانن­ها باعث کاهش تولید گاز شد. می­توان نتیجه گرفت که عملآوری سیلاژ یونجه با عصاره محصولات فرعی پسته از طریق ممانعت میکروبی، می­تواند منجر به کاهش هدرروی نیتروژن در طی سیلو شدن و کاهش تجزیه پذیری ماده آلی شود. Manuscript profile -
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164 - Effect of Different Amounts of Protein and Varying Proportions of Corn Silage and Alfalfa Hay on Milk Production and Nitrogen Excretion of Dairy Holstein Cows
ب. محتشمی ح.ر. میرزایی ح. امانلو -
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165 - اثر رسوب روغن خام سویا به عنوان یک جایگزین برای روغن سویا تصفیه شده در جیره غذایی جوجههای گوشتی
M.E. Hossain G.B. Das450 قطعه جوجه گوشتی یکروزه تعیین جنسیت نشده در یک آزمایش 35 روزه در مزرعه دانشگاه دامپزشکی و علوم دامی چیتاگونگ برای بررسی اثر استفاده از رسوب روغن خام سویا (CSOS) به عنوان جایگزینی برای روغن سویا تصفیه شده (RSO) در جیره غذایی جوجههای گوشتی مورد استفاده قرار گرفتند. آز More450 قطعه جوجه گوشتی یکروزه تعیین جنسیت نشده در یک آزمایش 35 روزه در مزرعه دانشگاه دامپزشکی و علوم دامی چیتاگونگ برای بررسی اثر استفاده از رسوب روغن خام سویا (CSOS) به عنوان جایگزینی برای روغن سویا تصفیه شده (RSO) در جیره غذایی جوجههای گوشتی مورد استفاده قرار گرفتند. آزمایش در قالب طرح کاملاً تصادفی انجام شد. جوجه به صورت تصادفی در 3 گروه تیماری با 3 تکرار در هر تیمار توزیع شدند. هر تکرار دارای 50 پرنده بود. آشیانه توسط سیم توری به 9 بخش تقسیم شد تا تکرارهای مورد نظر به وجود آیند. پرندگان با 3 نوع جیره غذایی شامل جیره غذایی بدون CSOS و RSO (T0) تغذیه شده بودند، جیره غذایی حاوی RSO (T1) و جیره غذایی حاوی CSOS (T2) تغذیه شدند. تمام پرندگان به صورت آزادانه به خوراک دسترسی داشتند. نتایج نشان داد که هیچ تفاوت (05/0P<) در افزایش وزن پرندگان برای هفته 1 و 2 وجود نداشت به جز در هفته 3، 4 و 5 که مربوط به تیمارهای غذایی نبود. در هفته 5، حداکثر میانگین افزایش وزن در پرندگان تغذیه شده با جیره غذایی حاوی RSO (T1) و حداقل (7/2±6/56 گرم/روز) در پرندگان تغذیه شده جیره غذایی بدون CSOS و RSO (T0) بود (1/2±7/37 گرم/روز) بود. مشابه افزایش وزن، متوسط مصرف خوراک تفاوت داشت (01/0P<) و مقادیر میانگین9/1 ± 5/50, 1/2 ± 3/55 و 0/2 ± 4/53 گرم در هفته 2، 1/3 ± 5/92، 3/2 ± 4/83 بود و 2/2 ± 4/84 گرم در هفته 3 و 4/116 ± 3/2، 9/1 ± 5/114 و 7/2 ± 4/120 گرم در هفته 4 برای تیمارهای T0، T1 و T2 بود. ضریب تبدیل غذایی (FCR) فقط در هفته 5 متفاوت بود (05/0P<) و مقادیر میانگین 11/0 ± 80/1، 12/0 ± 03/2 و 09/0 ± 90/1 به ترتیب برای گروه T0، T1 و تیمار T2 بودند. بهترین ضریب تبدیل غذا (11/0 ± 80/1) در پرندگان تغذیه شده با جیره غذایی حاوی RSO (T1) بود و در پرندگان تغذیه شده جیره غذایی بدون CSOS و RSO (T0) FCR نسبتاً ضعیفی (03/2±12/0) مشاهده شد. بنابراین میتوان نتیجه گرفت که RSO میتواند توسط CSOS در جیره غذایی جوجههای گوشتی جایگزین شود. Manuscript profile -
Open Access Article
166 - تعیین قابلیت هضم ظاهری و حقیقی پودر ضایعات کشتارگاهی طیور در جوجههای گوشتی
A. Zarei V. Jaberzadeh B. Hemmatiبه منظور تعیین قابلیت هضم ظاهری و حقیقی پودر ضایعات کشتارگاهی طیور با استفاده از نمونه برداری ایلئومی، آزمایشی بر روی 60 قطعه جوجه گوشتی سویه راس 308 انجام شد. به همین منظور نمونه پودر ضایعات کشتارگاهی طیور از دو کارخانه تولیدی در استان البرز جمعآوری و جهت آنالیز تقری Moreبه منظور تعیین قابلیت هضم ظاهری و حقیقی پودر ضایعات کشتارگاهی طیور با استفاده از نمونه برداری ایلئومی، آزمایشی بر روی 60 قطعه جوجه گوشتی سویه راس 308 انجام شد. به همین منظور نمونه پودر ضایعات کشتارگاهی طیور از دو کارخانه تولیدی در استان البرز جمعآوری و جهت آنالیز تقریبی شیمیایی به آزمایشگاه ارسال گردیدند. در مرحله بعد قابلیت هضم ظاهری و حقیقی نمونهها در جوجههای گوشتی با تکنیک نمونه برداری ایلئومی اندازهگیری شد. برای این منظور پرندگان از جیرههای تجارتی آغازین و رشد تا سن 30 روزگی تغذیه نمودند. درسن 30 روزگی 60 پرنده با وزن بدن تقریبا یکسان(4±38 گرم) به 12 گروه 5 قطعهای اختصاص داده شدند. آزمایش شامل 3 جیره غذایی بود که دو جیره حاوی دو نمونه پودر ضایعات کشتارگاهی طیور و یک جیره فاقد نیتروژن بودند. بنابراین هر تیمار شامل 4 تکرار 5 قطعهای بود. قابلیت هضم ظاهری جیرهها با استفاده از محتویات ایلئوم و نشانگر دی اکسید کروم اندازهگیری شد. مقادیر قابلیت هضم حقیقی با در نظر گرفتن دفع آندوژنوس ناشی از جیره بدون نیتروژن محاسبه گردیدند. در سن 42 روزگی با استفاده از گاز دی اکسید کربن پرندهها کشتار و محتوای ایلئومی آنها استخراج شد. قابلیت هضم ظاهری و قابلیت هضم حقیقی پروتئین، کلسیم، فسفر و همچنین انرژی قابل متابولیسم محاسبه گردیدند. نتایج حاصل از این آزمایش نشان داد که از نظر ترکیب شیمیایی و قابلیت هضم مواد مغذی بین دو نمونه پودر ضایعات کشتارگاهی طیور تفاوت معنیداری وجود دارد. AME و AMEn در نمونه 2 بیشتر ازنمونه 1 بود (به ترتیب: 75/137±3665 در مقابل 85/2±3241 و 45/134±3495 در مقابل 5/1±3111) اما این اختلاف معنیدار نبود. Manuscript profile -
Open Access Article
167 - تأثیر پروتئین خام پلاسمای سمینال گاوی روی انجماد اسپرم بز
ت. وایو سوپرایوگی س. سوسیلواتیاین پژوهش با هدف بهبود کیفیت انجماد اسپرم بز برای تلقیح مصنوعی توسط اضافه کردن پروتئین خام پلاسمای سمینال گاوی انجام شد. اسپرم از گاوها جمعآوری شد و برای بهدست آوردن پلاسمای سمینال سانتریفیوژ شد. سپس برای بهدست آوردن پروتئین خام تخلیص شد. رقیقکننده استفاده شده در ای Moreاین پژوهش با هدف بهبود کیفیت انجماد اسپرم بز برای تلقیح مصنوعی توسط اضافه کردن پروتئین خام پلاسمای سمینال گاوی انجام شد. اسپرم از گاوها جمعآوری شد و برای بهدست آوردن پلاسمای سمینال سانتریفیوژ شد. سپس برای بهدست آوردن پروتئین خام تخلیص شد. رقیقکننده استفاده شده در این پژوهش زرده تخم مرغ بود. سه گروه وجود داشت، گروه شاهد بدون پروتئین خام (P0)؛ اضافه کردن 2.5 میلیگرم پروتئین خام به ازای میلیلیتر رقیق­کننده (P1)؛ و اضافه کردن 5 میلیگرم پروتئین خام به ازای میلیلیتر رقیق­کننده (P2). نتایج نشان دادند که P1 بیشترین درصد حرکت پیشرونده و زندهمانی را داشت. در این بین، P1 کمترین درصد بیان سیتوکروم C را داشت. کمترین درصد بیان سیتوکروم C نشان میدهد که میتوکندری عملکرد خوبی دارد. بنابراین، با اضافه کردن 2.6 میلیگرم پروتئین خام به ازای میلیلیتر رقیقکننده، کیفیت اسپرم فریز شده بز به لحاظ جنبایی اسپرم، زندهمانی، و بیان سیتوکروم C در اسپرماتوزوآ میتواند بهبود یابد. Manuscript profile -
Open Access Article
168 - اثرات اندازه ذرات خوراک و اندازه کرامبل جیرههای آغازین بر صفات عملکردی، خصوصیات لاشه و بافت شناسی روده کوچک جوجههای گوشتی
ع. شیرانی م. شیوازاد ع. سمیع م. چمنی ع.ا. صادقیاین مطالعه جهت بررسی اثرات اندازه ذرات خوراک و اندازه کرامبل جیرههای آغازین بر صفات عملکردی، خصوصیات لاشه و بافت ­شناسی روده کوچک جوجههای گوشتی انجام گرفت. 360 قطعه جوجه نر گوشتی سویه راس 308 به طور کاملاً تصادفی در قالب یک طرح کاملاً تصادفی با آرایش فاکتوریل 2 &t Moreاین مطالعه جهت بررسی اثرات اندازه ذرات خوراک و اندازه کرامبل جیرههای آغازین بر صفات عملکردی، خصوصیات لاشه و بافت ­شناسی روده کوچک جوجههای گوشتی انجام گرفت. 360 قطعه جوجه نر گوشتی سویه راس 308 به طور کاملاً تصادفی در قالب یک طرح کاملاً تصادفی با آرایش فاکتوریل 2 × 3 پخش شدند که شامل سه اندازه ذرات خوراک غربال شده (500، 1000، 1500 میکرومتر) و دو اندازه کرامبل (5/1 و 5/2 میلیمتر) بود. هر تیمار شامل 6 تکرار (10 پرنده در هر قفس) بود و جوجهها از سن 10-0 روزگی در قفس پرورش یافتند. نتایج این آزمایش نشان داد که نه تنها اثرات اصلی بلکه اثرات متقابل بین اندازه ذرات خوراک و اندازه کرامبل هیچگونه تأثیر معنیداری بر وزن بدن و شاخص تولید جوجههای گوشتی در سن 10 روزگی نداشت. با این وجود، اثرات متقابل معنیداری (0.05˂P) بین اندازه ذرات خوراک و اندازه کرامبل برای خوراک مصرفی، ضریب تبدیل غذایی و بازده خوراک مشاهده شد. اندازه ذرات خوراک تأثیر معنیداری (0.05˂P) بر وزن نسبی سنگدان داشت. افزایش اندازه ذرات خوراک به طور معنیدار (0.05˂P) وزن نسبی سنگدان را افزایش داد. اندازه ذرات خوراک 1500 میکرومتر و هم اندازه کرامبل 2.5 میلیمتر به طور عددی منجر به کاهش خوراک مصرفی، بهبود ضریب تبدیل غذایی و بازده خوراک، افزایش شاخص تولید و کاهش وزن چربی محوطه شکمی گردید. اندازه کرامبل تأثیر معنیداری (0.05˂P) بر ضخامت نسبی عضله سنگدان داشت. هرچه اندازه کرامبل افزایش یافت، ضخامت نسبی عضله سنگدان به طور معنیداری (0.05˂P) کاهش یافت. تاثیر اندازه کرامبل بر افزایش ارتفاع پرز ایلئوم معنیدار بود (0.05˂P). در واقع، با افزایش اندازه کرامبل ارتفاع پرز ایلئوم به طور معنیدار (0.05˂P) کاهش یافت. اثر متقابل معنیداری (0.05˂P) بین اندازه ذرات خوراک و اندازه کرامبل برای خوراک مصرفی، ضریب تبدیل غذایی، شاخص تولید و وزن نسبی سنگدان، ضخامت نسبی عضله سنگدان و وزن چربی سنگدان مشاهده شد. در جیرههای ساخته شده با اندازه ذرات خوراک 1500 میکرومتر و اندازه کرامبل 1.5 میلیمتر به طور معنیداری (0.05˂P) خوراک مصرفی کاهش و ضریب تبدیل غذایی و بازده خوراک افزایش یافت. در نتیجه، مشاهده شد که پرندگانی که از جیره با اندازه ذرات خوراک درشتتر (1500 میکرومتر) و اندازه کرامبل ریزتر (1.5 میلیمتر) تغذیه کردند، ضریب تبدیل غذایی و بازده خوراک بهتری داشتند که به دلیل بهبود توسعه سنگدان و فراسنجههای بافت­شناسی روده کوچک بود. Manuscript profile -
Open Access Article
169 - اثرات سطح پروتئین خام جیره و تراکم در واحد سطح روی عملکرد رشد، ابقاء مواد تغذیهای، پروفایلهای خون، و وزن لاشه بلدرچینهای گوشتی در حال رشد
وی. بونتیام اس. سنگسوپونجیت آ. کلومپانیادو آزمایش برای ارزیابی اثر تراکم در واحد سطح روی عملکرد بلدرچین درحال رشد گوشتی (آزمایش 1) و اثر سطوح پروتئین خام جیره (CP) و تراکم در واحد سطح روی عملکرد رشد، ابقاء مواد تغذیهای، متابولیتهای خونی، و وزن لاشه بلدرچینهای در حال رشد گوشتی تحت دمای محیطی بالا (آزمایش 2) Moreدو آزمایش برای ارزیابی اثر تراکم در واحد سطح روی عملکرد بلدرچین درحال رشد گوشتی (آزمایش 1) و اثر سطوح پروتئین خام جیره (CP) و تراکم در واحد سطح روی عملکرد رشد، ابقاء مواد تغذیهای، متابولیتهای خونی، و وزن لاشه بلدرچینهای در حال رشد گوشتی تحت دمای محیطی بالا (آزمایش 2) انجام شد. 308 بلدرچین نر در حال رشد گوشتی تحت 4 تراکم در واحد سطح متفاوت از 13، 17، 21 و 25 بلدرچین به ازای قفس پرورش داده شدند (آزمایش 1). هر تیمار در 5 تکرار با استفاده از طرح کاملاً تصادفی بکارگرفته شدند. در آزمایش 2، 600 بلدرچین درحال رشد نر به 6 تیمار (5 تکرار) با 2 تراکم در واحد سطح (17 و 23 بلدرچین به ازای قفس) و 3 سطح از CP (20، 22 و 24 درصد) در یک طرح فاکتوریل 3 × 2 اختصاص یافتند. در آزمایش 1، بلدرچینهای در حال رشد پرورش یافته در قفسهایی با 25 پرنده وزن بدن (BW) و رشد وزنی بدن (BWG) سبکتر در مقایسه با قفسهای دارای 13 و 17 بلدرچین داشتند (05/0>P). کاهشهای خطی در BW (008/0P=)، خوراک مصرفی (033/0P=) و BWG (012/0P=) همراه با افزایش تراکم در واحد سطح شناسایی شدند. در آزمایش 2، سطوح CP و تراکم در واحد سطح اثری روی عملکرد رشد، ابقاء مواد تغذیهای، پروفایلهای خونی، و وزن لاشه نسبی نداشتند (05/0<P). با این حال، سطح پروتئین 20 درصد به طور معنیداری قابلیت هضم پروتئین را افزایش و غلظت اسید اوریک را در مقایسه با CP 24 درصد کاهش داد (05/0>P). به علاوه، افزایش نسبی وزن سینه در بلدرچینهای پرورش یافته تحت یک تراکم در واحد سطح بالا تشخیص داده شد. بلدرچینهای در حال رشد گوشتی عملکرد رشد در تراکم 10/32 تا 85/51 پرنده/m2بیشتری دارند. با یک جیره 20 درصد CP، عملکرد رشد افزایش داشت و قابلیت هضم CP مشاهده شد. Manuscript profile -
Open Access Article
170 - Laboratory study of longitudinal changes of flooring to the depth of scour downstream of Calvert (square calvert shape)
Mustafa MansuriIn this laboratory study, the longitudinal changes of the flooring to the depth of the downstream scour of Calvert (square calvert shape), the changes in the length of the flooring to the depth of scour downstream of the calvert are discussed. For this purpose, experime MoreIn this laboratory study, the longitudinal changes of the flooring to the depth of the downstream scour of Calvert (square calvert shape), the changes in the length of the flooring to the depth of scour downstream of the calvert are discussed. For this purpose, experiments were performed on the floor with different lengths. According to the results, 22%, 33% and 66% were observed in particle 2 landing, 15%, 20% and 40% in 2.5 particle landing, respectively, and 20% and 25% in particle 3 landing, respectively. And reduced scour depth by 31%. This showed that changes in floor length and characteristics have a positive effect on the scour depth downstream of Calvert. Therefore, all these results have been studied in the laboratory environment and are real numbers and have been taken on a small scale. Manuscript profile -
Open Access Article
171 - Microbial degradation of petroleum hydrocarbons in the environment
vida dawoodiCrude oil is a naturally occurring complex mixture of hydrocarbon and non-hydrocarbon compounds. Oil-based products are the main source of energy for industry and daily life. However, today's environmental pollution by petroleum hydrocarbons and its adverse effects on t MoreCrude oil is a naturally occurring complex mixture of hydrocarbon and non-hydrocarbon compounds. Oil-based products are the main source of energy for industry and daily life. However, today's environmental pollution by petroleum hydrocarbons and its adverse effects on the environment is significant among the many problems. The effect of oil on microbial populations depends upon the chemical composition of the oil and on the species of microorganisms present. Populations of some microbes increase; typically, Many of microorganisms are capable of utilizing petroleum hydrocarbons as nutrient. The process of bioremediation, defined as the use of microorganisms to detoxify or remove pollutants owing to their diverse metabolic capabilities is an evolving method for the removal and degradation of many environmental pollutants including the products of petroleum industry. Biodegradation by natural populations of microorganisms represents one of the primary mechanisms by which petroleum and other hydrocarbon pollutants can be removed from the environment and is cheaper than other remediation technologies. This paper presents an updated overview of petroleum hydrocarbon degradation by microorganisms.Keywords: Biodegradation, crude oil, microorganisms Manuscript profile -
Open Access Article
172 - Biodegradation of crude by fungi isolated from contaminated soils of Maroon and Haftkel
vida dawoodi abdolah raeisi sarasiyabAccidental releases of petroleum products are of particular concern in the environment. Hydrocarbon components have been known to belong to the family of carcinogens and neurotoxic organic pollutants. Fungi play an important role in the soil ecosystem as major decompose MoreAccidental releases of petroleum products are of particular concern in the environment. Hydrocarbon components have been known to belong to the family of carcinogens and neurotoxic organic pollutants. Fungi play an important role in the soil ecosystem as major decomposers. The aims of this study were to isolate and identity of the crude oil degradation indigenous fungi from contaminated soils of Maroon and Haftkel. Samples of contaminated soils with oil spill were collected. For isolation petroleum-utilizing fungi was used MSM supplemented with Streptomycine and 1% crude oil. Fungi that grow on this medium were subcultured into PDA plates until to obtain pure cultures. Potential of fungi for crude oil biodegradation was studied using of Bacto Bushnell-Haas broth medium containing 1% ( v /v) of crude oil, 0.1% ( v /v ) Tween 80 and 0.008 g/50 ml of redox indicator. The isolated fungi included Acremonium spp, Alternaria spp, Aspergillus nidulans, Aspergillus terreus, Fusarium spp, Paecilomyces spp and Penicillium spp. Of these 8 isolates, ability Alternaria spp, Aspergillus nidulans, Aspergillus terreus, Paecilomyces spp and Penicillium spp. was confirmed for crude oil biodegradation. Hence, these fungal species can be used for bioremediation of contaminated sites to oil spill. Currently the nature became more familiar with biological control solutions to remove hazardous from the environment. Manuscript profile -
Open Access Article
173 - Effects of Crude Oil Contaminated Soil on Biomass Accumulation in Jatropha curcas L. Seedlings
O.M Agbogidi,A study was conducted in 2010 to investigate the effects of crude oil contaminated soil on biomass accumulation inJatropha curcas seedlings in Asaba, Delta State, Nigeria. Oil levels used were 0.0, 2.0, 4.0, 6.0, 8.0 and 10.0% w/w. The trial was arranged in a randomized MoreA study was conducted in 2010 to investigate the effects of crude oil contaminated soil on biomass accumulation inJatropha curcas seedlings in Asaba, Delta State, Nigeria. Oil levels used were 0.0, 2.0, 4.0, 6.0, 8.0 and 10.0% w/w. The trial was arranged in a randomized complete block design with four replications and monitored for 12 weeks after transplanting. Results showed that contamination of soil with crude oil significantly reduced (P£ 0.05) biomass accumulation when compared with seedlings grown in the uncontaminated subplots. A negative interaction was observed between the soil crude oil level and weight gained inJ. curcas seedlings. For instance, while the fresh weight of seedlings grown in 0.0% w/w of oil was 3.0g, as low as 2.1g was recorded for seedling exposed to 10.0g w/w of the oil. This study has demonstrated that crude oil contamination of soil has a significant effect of reducing the biomass accumulation in the seedlings of Jatropha cruces. Manuscript profile -
Open Access Article
174 - Analysis of job satisfaction of teachers and students of schools in Kermanshah
faranak mosaviThe aim of this study was to investigate the job motivation of high school teachers and vocational students in Kermanshah, which is applied in terms of purpose and causal-comparative method. The statistical population of the study includes all high school teachers and v MoreThe aim of this study was to investigate the job motivation of high school teachers and vocational students in Kermanshah, which is applied in terms of purpose and causal-comparative method. The statistical population of the study includes all high school teachers and vocational students in Kermanshah working in the academic year 2009-2010. According to the official statistics of the General Directorate of Education of Kermanshah province, their number was 3084 people. Using the stratified sampling method and the Georgian-Morgan table, 342 high school teachers and art students in Kermanshah were selected as sample members, of which 57 were students and 285 were students. People were also formed by secretaries.The data collection tool was the job motivation questionnaire of Scafieli et al. (2002) which consists of three subscales of self-absorption, strength and endowment. The construct validity and content of this scale have been reported optimally by the manufacturers. The reliability of this scale has been obtained in several studies with Cronbach's alpha method between 0.80 to 0.90. The results of t-test of independent groups showed; The difference between the calculated average in the components of professional energy (enthusiasm to work), professional sacrifice (dedication to work) and recruitment is statistically significant between the group of teachers and students and the job desire of students is more than Is teachers (p Manuscript profile -
Open Access Article
175 - The Impact of Companies Environmental Law on Earnings Smoothing
Vahid Bekhradi NasabThe decisions of managers and investors are in the direction of increasing returns and wealth, because in economics, with the assumption of the logic of the behavior of individuals, everyone is supposed to seek to maximize their wealth. So managers are no exception to t MoreThe decisions of managers and investors are in the direction of increasing returns and wealth, because in economics, with the assumption of the logic of the behavior of individuals, everyone is supposed to seek to maximize their wealth. So managers are no exception to this rule. Now, given their freedom of action in applying accounting procedures, managers want to know how these factors affect the accounting procedures of their wealth, so that they will use their profits to their advantage in order to maximize their wealth. May increase. Increasing the wealth of managers can be accompanied by a decrease in the wealth of other groups, including shareholders. The rate of profit smoothing and social accountability criteria is that how important these criteria are to investors when making economic decisions. At present, the growing flow of environmental law and social responsibility literature has begun to explore the relationship between environmental law and the functioning of financial markets. Therefore, in the present study, after the complete and comprehensive definition of environmental Law and accruals, an attempt has been made to examine the effect of environmental law on the smoothing of earnings as one of the dimensions of profit smoothing. The statistical population of this study includes all companies accepted in Tehran Stock Exchange during the period of 2009-2020. The sample size is based on a systematic elimination of 164 companies. Evidence suggests that environmental Law do not have an impact on the smoothing of earnings. Manuscript profile -
Open Access Article
176 - Evaluating Factors Affecting Project Success: An Agile Approach
Mohammad Sheikhalishahi Mohammad Amin Amani Ayria Behdinian -
Open Access Article
177 - Identify and determine the appropriate pattern of central justice in recruitment and employment Manpower in government organizations
Mohammad Kazemzadeh Hochghan Reza NajafBeigi Naser Mirsepasi Karamollah Daneshfard Objective: The purpose of this study is to identify the factors affecting justice in the process of attracting and hiring human resources in Iranian government organizations.Methodology: The research method is mixed (quantitative content analysis method - quantita More Objective: The purpose of this study is to identify the factors affecting justice in the process of attracting and hiring human resources in Iranian government organizations.Methodology: The research method is mixed (quantitative content analysis method - quantitative method)Results: Factors affecting justice in the recruitment and employment of human resources were divided into two general categories of external and internal factors. 4 cultural, economic, social and political dimensions were identified as external factors and 3 dimensions (management of ethics, values and culture), individual and internal as internal factors and a total of 2 factors, 7 dimensions and 48 indicators were identified in the 3 mentioned processes.To assess the impact and prioritization of the components, a researcher-made questionnaire was distributed among 214 managers and senior human resources experts of government organizations. Data were analyzed using binomial test and Friedman test.Discussion: Political, social, cultural and economic factors have an effect on attracting justice-oriented, respectively. Also, individual factors have the most impact and the factors of managing ethics and values and organizational culture as well as internal organization, in terms of effectiveness in attracting justice-oriented, are in a group and after individual factors. Manuscript profile -
Open Access Article
178 - Experimental study of pour point and improving the rheological properties of Crude Oil using imidazolium-based ionic liquids
ali asghar paseban ali akbar miran beigi majid abdousIn this research, fluidity of crude oil at low temperatures was investigated on several Iranian oil samples by using two imidazolium-based ionic liquids (ILs). Both ILs have high solubility in crude oil. A 2000 ppm solution of [C14 mim][NTf2] exhibited more ability in d MoreIn this research, fluidity of crude oil at low temperatures was investigated on several Iranian oil samples by using two imidazolium-based ionic liquids (ILs). Both ILs have high solubility in crude oil. A 2000 ppm solution of [C14 mim][NTf2] exhibited more ability in decreasing pour point down to 12 °C. Wax crystals nucleation and growth were studied before and after of the addition of ILs. The results revealed that both the studied ILs could significantly decrease pour point of samples via delay in nucleation mechanism of wax crystals. Furthermore, in the presence of ILs rheological behavior of tested crude oils was improved. Besides, the viscosity at 23.5 °C and 15 °C was decreased 73% and 87%, respectively. Manuscript profile -
Open Access Article
179 - The Role of Accruals, Cash Flows and their Information Content in Operating Profitability of the Stock Returns
Razieh Fatehpour Jalil FarokhiDifferent criteria have been offered so far to evaluate the performance of commercial units and at the time being the most usual and the most important criterion of performance evaluation and profitability of the institutes is the stock return which has a key role in in MoreDifferent criteria have been offered so far to evaluate the performance of commercial units and at the time being the most usual and the most important criterion of performance evaluation and profitability of the institutes is the stock return which has a key role in investment. This criterion alone has had information content for the investors and is used to evaluate the performance and operations of a commercial unit. Whenever this criterion declines, it will be an alarm for the company and indicates that the company performance is not appropriate. This study aims to examine the role of components of cash flows and accruals and their information content in anticipating the stock return. The time period of the research consisted of 5 consecutive years from 2009 to 2014 and the research sample consists of 154 companies listed in Tehran Stock Exchange. In the current study the hypotheses testing method is panel data which was carried out with the use of software EVewis8, R3.1, SAS 9.4 and EXCEL2010 and according to the output of the software, the significance of the relationships between variables was investigated. The sample test results show that the cash component and profit accrual have a significant impact on future stock returns, but the effect of accrual component is larger than that of cash component. Also the results indicate that the effect of accrual component on future stock returns is significantly different from the effect rate of profit cash flow on future stock returns of companies with different Sharpe Ratio. The companies with higher Sharpe ratio, receive returns with lower risk. Manuscript profile -
Open Access Article
180 - The Relationship between Cost of Equity and Risk in Earning Components (accruals and cash flows) in Tehran Stock Exchange Firms
حسین Karbasiyazdi عبدالله Neami M.S MiraghaiRisk in total earning is a determinant for estimating the cost of equity,but when firm,s earnings are smoothed,aggregate earnings can conceal the risk of oprations.In such a case,it seems that the components of earning such as accruals and operating cash flows play an i MoreRisk in total earning is a determinant for estimating the cost of equity,but when firm,s earnings are smoothed,aggregate earnings can conceal the risk of oprations.In such a case,it seems that the components of earning such as accruals and operating cash flows play an important role in risk measurement and cost of equity estimation.The purpose of this study is to invectigate the relationship between the cost of equity and the risk in earning components and also a better estimation of the cost of equity.There are 59 sample firms and the research method is correlation .For testing the three hypotheses,the researchers used regression analysis and Pearsonian correlation,and Tpaired method for testing the fourth hypothesis.The research results show that there is a weak and reverse correlation between the cost of equity and total earning risk and also between the cost of equity and the risk in operating cash flows and the risk in accruals.Other results show that estimation of the cost of equity is based on risk in earning components in comparison with total earning risk causes a better evaluation. Manuscript profile -
Open Access Article
181 - Cruelty and Torture in Iranian Myths and Epics (With Emphasis on Shāhnāmeh)
sadegh joghataieTorture is one of the oldest phenomena in human social and political life .The history of nations has witnessed the heinous acts of humans, atrocious acts such as mutilation, deflagrate, skinning and so on, which often led to a painful death of the others. It is very wo MoreTorture is one of the oldest phenomena in human social and political life .The history of nations has witnessed the heinous acts of humans, atrocious acts such as mutilation, deflagrate, skinning and so on, which often led to a painful death of the others. It is very wonderful that, aligning with the powerful rulers, sometimes the men of religion have also approved these acts. By using descriptive and analytical method, the author of the present article tries to allude briefly to the quality and quantity of torture in ancient Iran and to investigate it in some Persian epics in general and in the Shāhnāmeh in particular. The results, as the Shāhnāmeh testifies, show that types of torture, with different motives, were used in pre-Islamic Iran, and Ferdowsi, with all his attachment to Iranian culture, has reported these obscure points of the Iranian history. After the unification of the powerful and religious men and to suppress the oppositions and to gain legitimacy and power, the hardest tortures were used to apply. Manuscript profile -
Open Access Article
182 - Identification and diversity assessment of crustacea of Mongoft Artificial Reefs in Bushehr Province , Persian Gulf
A. Vosoughi H. Hosseinzadeh Sahafi A. RajabiThe present study aimed at identification and assessment of biodiversity of crustacea of Mongoft Artificial Reefs in BushehrProvince and was conducted in 2009. Seasonal samples were collected in spring and summer, with 3 replication in 3 stations by diving operations , MoreThe present study aimed at identification and assessment of biodiversity of crustacea of Mongoft Artificial Reefs in BushehrProvince and was conducted in 2009. Seasonal samples were collected in spring and summer, with 3 replication in 3 stations by diving operations , using a quadrate with dimensions of 35 × 35 cm. In total 10 species of crustacea identified were related to two orders Decapoda and Cirripedia. Barnacles with 1508 number per m2 (52.8 %) had the highest frequency. Maximum frequency of crustacea, 768 / m2 , in spring and the minimum number of 211 was recorded in summer. Results showed that Palaemonidae family of Decapoda with 761 n / m2 ( 26.6 % ) in the seasons and sampling stations was more abundant compared to other species. ANOVA results identified between the two seasons numbers of Custacea. ( P<0.05). In review of the biological indices, highest Shannon diversity index value was in station 1 in spring with the amount of 1.80 and lowest Shannon diversity index value in the station 3 in summer with the amount of 0.99. Indices used to determine that spring species diversity was more than summer. Considering the values obtained for biological indices it can be concluded that the region may be exposed to stress. Manuscript profile -
Open Access Article
183 - A comparative assessment of the heavy metals lead and nickel in Litopaeneus vanammei in the vicinity of crude oil and two dispersants
A. Shamsizadeh M. Emtyazjoo M. S. Sadeghi M. RabaniThe aim of this study was to evaluate the heavy metals (nickel and lead) that has accumulated in Litopenaeus vannamei in vicinity of two types dispersants, Naft roob (Iranian dispersants) and Radiogreen OSD (foreign dispersant). For this study, a control group and 5 tre MoreThe aim of this study was to evaluate the heavy metals (nickel and lead) that has accumulated in Litopenaeus vannamei in vicinity of two types dispersants, Naft roob (Iranian dispersants) and Radiogreen OSD (foreign dispersant). For this study, a control group and 5 treated with different concentrations and combinations and each with three replications were considered. Shrimp samples exposed to crude oil and combination of crude oil and two dispersants for 48 hours. The accumulated heavy metals were then measured by atomic absorption spectrometry. Results showed that the highest average concentration of nickel in shrimp, was found to be in the combined treatment of Naft roob at 4.484 ppm,. The highest average concentration of Pb was found in L. vannamei, which was exposed to foreign oil dispersant, Radiogreen OSD, at 2.443 ppm. Finally, it was found that by increasing crude oil and dispersant concentration, higher levels of heavy metals were absorbed by the shrimp in vicinity of crude oil and crude oil combined with dispersants. Nickel was also found to be accimulated at much higher concentrations compared to lead in shrimp exposed to crude oil and crude oil combined with dispersants. Manuscript profile -
Open Access Article
184 - Feeding habitat of the (Carangoides malabaricus) in northern waters of Hormozgan province (Persian Gulf)
M. Sadeghi S. Abdali A. ManaviTo review the diet of Malabar trevally (Carangoides malabaricus) in the waters north of the Persian Gulf (Bandar Abbas area), fishing gillnet was used for fishing seasonally, from spring 2012 to winter 2012. 188 samples were taken randomly evacuated fishing. Samples of MoreTo review the diet of Malabar trevally (Carangoides malabaricus) in the waters north of the Persian Gulf (Bandar Abbas area), fishing gillnet was used for fishing seasonally, from spring 2012 to winter 2012. 188 samples were taken randomly evacuated fishing. Samples of frozen fish were packed in polystyrene and were flown to Tehran and were transferred to the laboratory at the faculty of Marine Science and Technology of Islamic Azad University North Tehran Branch. Stomach contents analysis of 188 samples indicated that the fishes were main food in both females and males of this species %85 and %86 respectively and followed by subsidiary food which included crustaceans, %15 and %14 respectively. Among fishes, Leiognathidae were the main food (%53) , which followed by Engraulidae (%41 ), Mullidae (%3 ) and Gobiidae (%3 ). Among crustaceans, shrimp (%39) and crabs (%61) were found in stomach contents. Statistical analysis on the preference feeding showed no significant difference between male and female fish. This species of fish is considered as low food consumption type and the highest percentage of empty stomach is found in spring and autumn. Manuscript profile -
Open Access Article
185 - Isolation and phylogenetic analysis of indigenous oil-degrading bacteria from soil of Karoon area in Ahvaz
Mohammad Hossein Arash Assadirad Mahnaz Mazaher Asadi Hamid Rashedi Taher Nejadsattari Background & Objectives: Bioremediation is the promising technology for the treatment of the contaminated sites since it is cost-effective and will lead to complete mineralization. This study was aimed to isolation and phylogenetic identification of indigeno More Background & Objectives: Bioremediation is the promising technology for the treatment of the contaminated sites since it is cost-effective and will lead to complete mineralization. This study was aimed to isolation and phylogenetic identification of indigenous oil-degrading bacteria from soil of Karoon area in Ahvaz. Materials & Methods: The crude oil contaminated soil of Karoon area in Ahvaz was sampled accidentally and under sterile condition. The amount of absorbable phosphorus was determined using Olson method and also, carbon, hydrogen and nitrogen by CHN meter device. Mineral salt medium containing 2% crude oil was used for isolation of oil eating bacteria. Following sieving the soil samples, the total carbon content of the soils were analysed by gas chromatography. Biochemical tests and PCR method were used to identify the dominant bacteria. Results: In this study, 44 bacterial strains were isolated, among them 20 isolates in the first and one in the second screening methods were selected, which was nominated as S31.This strain belonged to Bacillus licheniformis. The growth of the selected isolate in the media with 2% crude oil was better than the standard strain and remediated 84% of the crude oil in 30 days incubation time at about 30o C. Conclusion: The selected Bacillus could use 2% of crude oil as source of carbon and energy and we suggest further studies on this bacterium in bacterial consortia. Manuscript profile -
Open Access Article
186 - Isolation and identification of petroleum hydrocarbon degrading bacteria from oil reservoirs located at Asmari, Ahwaz
Rahil Kianpour Barjoei Hossein Motamedi Zahra BamzadehBackground & Objectives: Bioremediation is a technology to remove oil pollution. Microbial bioremediation id the best technology to remove contaminants in which pollutants are converted to non-toxic chemicals in expenses of lowest amount of energy, chemicals and tim MoreBackground & Objectives: Bioremediation is a technology to remove oil pollution. Microbial bioremediation id the best technology to remove contaminants in which pollutants are converted to non-toxic chemicals in expenses of lowest amount of energy, chemicals and time. This study aimed to isolate and identify the petroleum hydrocarbons degrading bacteria from oil reservoirs located at Asmari Ahwaz. Materials & Methods: This field study was performed in the oil reservoirs located at Asmar, Ahvaz. The primary isolation was performed using a salt containing base medium through a multistep process, and the salt tolerance of isolates were tested by this medium. The elimination of the hydrocarbons by isolated bacteria were studied using gas chromatography. The identity of bacteria was determined based on biochemical tests and sequencing of 16S rRNA gene. Results: In this study, a halotolerant Gram-positive bacteria, belonged to Streptomyces, was isolated from the field. This isolate showed an acceptable growth into 7.5% salt concentration and was able to use oil as the sole source of carbon. Also, this strain was able to reduce the level of hydrocarbons to 71.58 % through incubation in the saline medium for 10 days. Conclusion: According to the results, the isolated strain is capable to tolerate high concentrations of salts and is desirable to remove the hydrocarbons, which is beneficiary due to the difference in salt concentration in contaminated areas. As a result, this isolate can be useful for removal of pollutants from the environment and reduction of their side effects on life. Manuscript profile -
Open Access Article
187 - Evaluation of crude oil biodegradation by Alcanivorax dieselolei, an isolated strain from the coastal sediments of Persian Gulf
Narges Boroomandi Mohammad Mehdi Mahmoodi Dariush Mowla Abas Ali Rezaeian Masood BoostaniBackground & Objectives: Oil pollutions are one of the major problems threatening environment. Biodegradation using hydrocarbon-degrading indigenous bacteria is considered as a convenient method both economically and environmentally. The genus Alcanivorax is known a MoreBackground & Objectives: Oil pollutions are one of the major problems threatening environment. Biodegradation using hydrocarbon-degrading indigenous bacteria is considered as a convenient method both economically and environmentally. The genus Alcanivorax is known as a petroleum hydrocarbon degrader in petroleum-contaminated marine environments. The purpose of this study was to evaluate the capacity of Alcanivorax dieselolei, isolated from the coastal sediments of Persian Gulf for crude oil biodegradation. Material & Methods: In this applied-fundamental study, first oil degrading bacteria were isolated from the coastal sediments of Persian Gulf and were enriched in media. The isolated bacterium was identified using molecular identification based on 16S rRNA sequence. The oil degrading ability of the isolates was assessed using various concentrations of crude oil. Results: Based on molecular approaches the isolated bacterium was identified as Alcanivorax dieselolei. This bacterium was able to disintegrate oil droplets stably in less than one minute. Results showed that the biodegradation rates at 1, 2.5 and 5% concentrations of crude oil were 68.37, 67.97 and 13.2% respectively. Conclusion: Since Alcanivorax genus is an indigenous bacterium in hydrocarbon polluted marine environments and its capability in biodegradation of crude oil has been proved, using this bacterium to remove oil pollutants is certainly possible. Manuscript profile -
Open Access Article
188 - Lubrication and oil recovery by biosurfactant produced by Acinetobacter johnsonii ABR6
Elham Akbari Kaivan Beheshti Maal Behnam Rasekh Zarrin dokht Emami Meisam OmidiBackground and Objectives: Solid and semi-solid wastes are produced as oil sludge at different stages of crude oil refining. Accumulation of oil waste in the refinery reduces the efficiency of oil refining and its release causes environmental pollution. The purpos MoreBackground and Objectives: Solid and semi-solid wastes are produced as oil sludge at different stages of crude oil refining. Accumulation of oil waste in the refinery reduces the efficiency of oil refining and its release causes environmental pollution. The purpose of this study is to lubricate crude oil in pipelines and recycle oil using a biosurfactant produced by an indigenous strain. Materials and Methods: The biosurfactant-producing isolates were obtained from petroleum reservoir in Isfahan Oil Refinery, Isfahan, Iran. Screening was performed by oil displacement method. Also the surface tension was measured by tensiometer. Biosurfactant chemical structure was identified by using chemical analysis. Oil recovery from the sludge was measured under controlled condition. The effect of biosurfactant lubrication was investigated on crude oil in the pipelines in vitro. The stability of biosurfactant in different environmental conditions was also determined. Results: The best biosurfactant-producing bacterium was identified as Acinetobacter johnsonii ABR6, and its 16S-rDNA genomic sequence was deposited in GenBank under the accession number of MK100470. Chemical analysis of TLC and FTIR confirmed that the produced biosurfactant was lipopeptide. The biosurfactant obtained from this bacterium recovered 50% of crude oil from petroleum sludge and also reduced transportation speed from 64 to 35 seconds. This biosurfactant had high stability in 5% w/v NaCl, pH range of 8 to 10, temperature of 60°C and autoclave conditions. Conclusion: The results of this study showed that the biosurfactant produced by the native strain of Acinetobacter Johnson ABR6, in addition to operating in extreme conditions, also has the ability to recover oil and increase the transfer rate of crude oil in pipelines. Therefore, the use of this biosurfactant can be considered as an asset in the petroleum industry Manuscript profile -
Open Access Article
189 - Utilization and biodesulfurization of crude oil by Bacillus spp.
Abbas Akhavan Sepahi Isar Dejban Golpasha Masoud Emami Arjang Mohammad NakhodaBackground and objectives: Today use of microorganisms for removing crude oil pollution from contaminated sites (bioremediation) was considered by scientists because other methods such as surfactant washing and incineration lead to production of more toxic compounds and MoreBackground and objectives: Today use of microorganisms for removing crude oil pollution from contaminated sites (bioremediation) was considered by scientists because other methods such as surfactant washing and incineration lead to production of more toxic compounds and they are non-economic. Materials and methods: Fifteen crude oil degrading Bacillus spp. were isolated from contaminated sites. Two isolated showed best growth in liquid media with 1-3% ( v/v) crude oil and mineral salt medium. Results: The results show maximal increase in optical densities, total viable count and total protein concomitant with decrease in pH on fifth day of experiment period for Bacillus S6. Typical generation time on mineral salt with 1% crude oil is 18h and 25-h respectively for Bacillus S6 and S35. These bacilli reduce surface tension from 60 (mN/m) to 31 and 38 (mN/m) it means that these bacilli can produce sufficient surfactant. Total of carbon, nitrogen and hydrogen was measured before and after of treatment by using ASTM D5291 method. The results reflect that total of carbon was decreased from 85.6 (mass %) to 41 and 48.8 (mass %) respectively by Bacillus S6 and S35. Biodesulfurization of crude oil was investigated by using IP 242 method. After one month of treatment at 30°C, 42% and 80% of total sulfur content was removed respectively by Bacillus S6 and S35. Conclusion: Quantitative analysis using gas chromatography carried out to demonstrate the effect of biodegradation on n-alkanes (C13-C30). In our study the amounts of hydrocarbons lost by biological processes. The results confirm that isolated Bacillus can use crude oil as source of carbon and energy. Manuscript profile -
Open Access Article
190 - Screening of crude oil degrading bacteria from industrial effluents in Shiraz
Mehdi Hassanshahian Hajar MoradiBackground & Objectives: Pollution of the environment with petroleum and its derivatives is a serious threat to human health and the environment, so treatment of these substances is of great importance. The bioremediation process is defined as the use of microorgani MoreBackground & Objectives: Pollution of the environment with petroleum and its derivatives is a serious threat to human health and the environment, so treatment of these substances is of great importance. The bioremediation process is defined as the use of microorganisms to remove many industrial effluents, including petroleum products. The aim of this research is the isolation and characterization of crude oil degrading bacteria from some industrial sewage in Shiraz. Material & Methods: This study was performed to isolate crude oil degrading bacteria from some industrial areas of Shiraz. To investigate the effect of crude oil on the frequency and variety of microbial populations of soil and water sampling, identification and counting of crude-oil degrading bacteria and heterotrophic bacteria were performed by CFU and MPN methods. Preliminary identification of the strains was carried out based on biochemical characteristics. Then properties such as oil-spreading,emulsifying activity, growth and degradation rate of these bacteria were investigated. Results:After screening, it was found that 20 strains were capable of growing and decomposing crude oil. The highest oil-spreading,bacterial adhesion to hydrocarbon, emulsifying activity were related to PE3, SN1, DS1, 23%, 16% and 22%, respectively. Using these results seven suitable strains were selected and crude oil removal rates determined by spectrophotometric and gravimetric methods for each strain. One strain with the highest rate of crude oil degradation was Cellulosimicrobium cellulans by molecular method. This strain had the best efficiency of degradation (67 %) in 1.5 parentage of crude oil. By optimization of factors affecting crude oil degradation such as carbon source, nitrogen source, time and mixed culture the best degradation (100%) was take place. Conclusion: The results of this study showed that the use of these microorganisms by creating optimal conditions can be an important step in the removal and control of oil pollution. Manuscript profile -
Open Access Article
191 - Effects of Mixed and Row Intercropping on Yield and Quality Traits of Alfalfa and Three Grass Species in Rainfed Areas of Northern Khorasan, Iran
Ali Akbar Ameri Ali Ashraf Jafari -
Open Access Article
192 - Examining the Impact of Financial Reporting Quality on Dividend Policy of the Companies
Gholamhossein Mahdavi Gholam Reza RezaeiThe goal of this paper is examining the impact of Financial Reporting Quality(FRQ) on Dividend Policy of the companies listed on Tehran Stock Exchange. Therefore, using Francis et al.(2005) model, the Innante and Discretionary Accruals Quality has been used as an indica MoreThe goal of this paper is examining the impact of Financial Reporting Quality(FRQ) on Dividend Policy of the companies listed on Tehran Stock Exchange. Therefore, using Francis et al.(2005) model, the Innante and Discretionary Accruals Quality has been used as an indicator for the FRQ. The research population composes of 64 companies listed on Tehran Stock Exchange which have been studied. Multivariate linear regression statistical analysis was used to test the hypotheses of the research. The results show that there is a direct significant relationship between the Innante Accruals Quality and the Dividend Payout, but there is not any significant relationship between the Discretionary Accruals Quality and the Dividend Payout. In addition, the results of research concerning control variables show that there is a reverse relationship between Q-Tobin,s ratios and operating expenses to sales ratios and the Dividend Payout, but there is not any significant relationship between the other control variables(i.e., firm size and Return on Equity) and the Dividend Payout. Manuscript profile -
Open Access Article
193 - The Relationship between Earnings Management and Value Relevance of Accounting Informtion
S. Hossein Sajadi Hasan Farazmand Mehdi ArabiThe purpose of this research is investigation of the impact of earnings management on value relevance of earnings per share and its book value as accounting information in the context of companies listed in Tehran stock exchange. This study used earnings management meas MoreThe purpose of this research is investigation of the impact of earnings management on value relevance of earnings per share and its book value as accounting information in the context of companies listed in Tehran stock exchange. This study used earnings management measures constructed by Leuz et al(2001) and Bhattacharya et al(2001) and examines the relationship between these measures and their impact on the value relevance of accounting information. In this research, data are analyzed for the period of 2004-2009 by using of the Pooled Data system and Ordinary Least Square Regressions(OLS) Model. The results show that aggregate earnings management measures are significantly negatively associated with the value relevance of earnings per share and its book value. Manuscript profile -
Open Access Article
194 - Effects oF Accruals Qulity on Conditional Volatility
سلاله فیض اللهی کسینی مریم لشکری زادهAbstractBy demonstrating the inability of standard financial models that are based on perfect rationality, behavioral finance school turned to psychology and behavioral decision knowledge. Behavioral finance means the study of investment behavior by using the ideas and MoreAbstractBy demonstrating the inability of standard financial models that are based on perfect rationality, behavioral finance school turned to psychology and behavioral decision knowledge. Behavioral finance means the study of investment behavior by using the ideas and beliefs that investors may act irrationally. According to behavioral finance model, because many factors are involved in investors' decisions and only one of these factors is valuation models, so biases can be seen in investors’ behavior. Using the data from 155 listed firms in Tehran Stock Exchange .This study attempts to investigate the relations between accruals quality, and conditional volatility. The results showed that accruals quality have an inverse impact on conditional volatility in Tehran Stock Exchange. Manuscript profile -
Open Access Article
195 - Comparability of Accounting, Quality of Financial Reporting and Pricing Efficiency of Optional Accruals
Farzaneh Nasirzadeh Seyed Mohsen Salehi VaziriAbstractThis study examines the relationship between accounting comparability and the quality of financial reporting and the pricing efficiency of discretionary accruals, taking the view that comparability improves the information environment and not only enhances the a MoreAbstractThis study examines the relationship between accounting comparability and the quality of financial reporting and the pricing efficiency of discretionary accruals, taking the view that comparability improves the information environment and not only enhances the ability of managers to accurately assess liabilities, it also improves investors' understanding of commitments. The investigation companies included 71 companies during the years 2012 to 2019. In this study, Di Franco's (2011) model for accounting comparability, Kotari et al. (2005) and Kaznik's (1999) models for financial reporting quality, and McNichols' (2002) model for accruals were used. The findings showed that increasing the comparability of financial statements reduced the absolute value of accruals and the lower the amount, the higher the quality of financial reporting. Overall, the obtained results revealed that comparability is associated with higher quality financial reporting, as comparability improves the accrual estimation process and the ability to signal future performance. Further, it was concluded that accountability comparability has a negative relationship with the pricing efficiency of optional accruals. In other words, the higher comparability of financial statements in the previous year has increased the perception of users regarding the financial statements of pricing of accruals. Accordingly, the more negative the coefficient of the variable, the higher the understanding of investors. We also found that when comparability was greater, the investors did not respond so strongly to optional accruals. Manuscript profile -
Open Access Article
196 - The Effect of Enterprise Risk Management on the Relationship between External Financing and Earnings Management
محمد حسین پوراحمدی غلامرضا فرساد امان الهیEnterprise Risk Management can identify, measure, control and play a supervisory role, or influence the quality of the company's control mechanism in strategic managerial decisions when implementing external financing policies. In this paper, the effect of enterprise ri MoreEnterprise Risk Management can identify, measure, control and play a supervisory role, or influence the quality of the company's control mechanism in strategic managerial decisions when implementing external financing policies. In this paper, the effect of enterprise risk management on the relationship between external financing and earnings management of 118 companies has been discussed. Risk management indicators in four dimensions are competitive advantage, operational efficiency, quality and reliability of the report, and industry competitiveness. The Jones method was also used to measure earnings management. Research findings suggest that enterprise risk management affects earnings management as well as external financing on earnings management. Eventually, enterprise risk management was affected by the relationship between external financing and earnings management. In other words, enterprise risk management can improve operational performance and increase company value, and companies that are exposed to high risk of uncertainty in the environment will prevent and control the adverse effects of risk and minimize the beneficial effects and reduce the fluctuation of profits. Manuscript profile -
Open Access Article
197 - Pathology of Accrual Accounting in Iranian Public Sector from the Viewpoint of Structural, Contentual and Contextual Barriers
وجیهه رحمتی زهرا پورزمانیConsidering the global movement of public sector accounting towards accrual accounting and recording all financial operations and moving towards accountability and financial transparency of governments and the public sector all over the world and the need to implement i MoreConsidering the global movement of public sector accounting towards accrual accounting and recording all financial operations and moving towards accountability and financial transparency of governments and the public sector all over the world and the need to implement it in Iran according to legal approvals and its implementation by All government agencies need to be researched by experts on how to implement and achieve this. Therefore, this paper investigates the pathology of accrual accounting in Iranian public sector. It is using three-factor pathology model consist of structural, contentual and contextual barriers. Research population includes maganers and staff in Tehran tax admission organization. Data collected from questionnaire and the items identified & verified through Delphi technique from the view of experts. Statistical analyzing is done by using SPSS and Lisrel statistical softwares. Data analyzed based on structural equation modeling, path analysis & confirmatory factor analysis. Findings show that structural factors (employment factors & information technology infrastructure), contentual factors (manager’s acceptance, employee’s acceptance & job obligation) and contextual factors (cultural factors and legal contexts) have an important role in applying accrual accounting at Iranian public sector specialy in tax organization. Manuscript profile -
Open Access Article
198 - Audit Quality, Earnings Quality and Cost of Equity Capital
Mahdi Moradzadehfard Mojtaba Adili Seyed Javad EbrahimianThe major purpose of this paper is investigating and analyzing the influence of audit quality on the relation between accrual quality as a proxy for earnings quality and cost of equity capital. The sample data used for the research consisted of financial reporting by co MoreThe major purpose of this paper is investigating and analyzing the influence of audit quality on the relation between accrual quality as a proxy for earnings quality and cost of equity capital. The sample data used for the research consisted of financial reporting by companies listed of the Tehran Stock Exchange(TSE). We examined the data of 103 companies 1384-1388. Using a pooled cross-sectional least squares regression, this study documents evidence that higher earnings quality leads to a lower cost of equity capital. The results also suggest that in companies with higher audit quality, there is a stronger relationship between earnings quality and cost of equity capital. Manuscript profile -
Open Access Article
199 - The Relationship between Environmental Uncertainties and Current Stock Return
Bahareh Armat Mohsen DastgirThe present study attempts at investigating the fact that how environmental uncertainties affect on firms' performance and profitability and what is the relationship between smoothed incomes and current stock return in the firms operating in uncertain environments. It i MoreThe present study attempts at investigating the fact that how environmental uncertainties affect on firms' performance and profitability and what is the relationship between smoothed incomes and current stock return in the firms operating in uncertain environments. It is generally assumed that environmental uncertainties negatively affect firms’ performance and profitability. Therefore, to prevent their negative effects, managers attempt at smoothing reported incomes. Income smoothing creates harmony and consistency in income growth rate and increases the efficiency of future incomes’ prediction. As a result, current stock return is affected. In the research presented here, data is investigated annually for the time interval since 1385(2006) till 1389(2010). To test hypotheses, three multivariate regression models are employed To calculate discretionary accruals, model of Kothari et al is used. Furthermore, coefficient of variation of sales was considered as a criterion for environmental uncertainty of firms belonged to our studied sample. Findings indicate that environmental uncertainty creates many fluctuations in firms’ performance and profitability and to avoid its negative consequences, managers perform reported income smoothing using discretionary accruals and smoothed incomes have a significant relationship with current stock returns. Manuscript profile -
Open Access Article
200 - تبیین الگویی برای مدیریت سود در شرکتهای ورشکسته و مقایسه آن با مدل اصلاحشده جونز
سید مهدی فداکار خسرو فغانی ماکرانی علی ذبیحی -
Open Access Article
201 - Relationship between Management Profit Forecasting Error and Adjustment of Profit Forecast with Corporate Accruals
Alireza Rahimi Aref Foroughi Majid AzadiAbstractNet profit and its adjustments are among the most valuable information used by investors. This study seeks to answer the question whether company conditions (ambiguity or inability to understand economic information) affect the relationship between forecasting e MoreAbstractNet profit and its adjustments are among the most valuable information used by investors. This study seeks to answer the question whether company conditions (ambiguity or inability to understand economic information) affect the relationship between forecasting error and adjustment of profit forecasting by management or not? For this purpose, first, the relationship between accruals (abnormal) and error and adjustment of profit forecast, test and then the effect of ambiguity and inability to understand economic information on the above relationship is examined. The research sample includes 91 companies listed on the Tehran Stock Exchange. Findings indicate that there is a positive and significant relationship between working capital accruals and abnormal working capital accruals with management forecast error, but there is a negative relationship between working capital accruals and abnormal working capital accruals wThere is significance. Also, conditions of ambiguity did not affect this relationship, but the inability to understand economic information strengthens this relationship.ith negative forecast and adjustment. Manuscript profile -
Open Access Article
202 - The Association between Capital and Ownership Structure and Income Smoothing Decisions
Younoes Badavar Nahandi Saeed Mahmoodzadeh Baghbani Amin Blourihis study investigates the effect of capital and ownership structure on income smoothing. In this study, the discretionary accruals(income smoothing measure) have been measured by using the modified model of Jones(1995). By using the Tucker and Zarowin(TZ) measure firms Morehis study investigates the effect of capital and ownership structure on income smoothing. In this study, the discretionary accruals(income smoothing measure) have been measured by using the modified model of Jones(1995). By using the Tucker and Zarowin(TZ) measure firms separated in two groups, of higher and lower income smoothing category. The research sample consists of 60 firms listed on Tehran Stock Exchange during the period 1380 to 1387. The multiple and logistic regression models have been used to test the research hypotheses. The results show that there is a negative relationship between short-term debt to asset ratio and percentage of shares held by institutional investors with income smoothing and there is no relationship between long-term debt to asset ratio and ownership concentration with income smoothing. Manuscript profile -
Open Access Article
203 - Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model
Arsalan Esmaeli Hamidreza Gholamnia Roshan AbstractMulti-factor patterns used to predict stock returns are static patterns, and dynamic changes over time are influenced by hidden factors such as government economic policies, crises, and the like that lead to a breakdown in returns. Stock and changes are no More AbstractMulti-factor patterns used to predict stock returns are static patterns, and dynamic changes over time are influenced by hidden factors such as government economic policies, crises, and the like that lead to a breakdown in returns. Stock and changes are not like a price bubble or a sharp drop in price. Using the Fama-McButt regression in a dynamic estimation of the factors influencing factors, and in particular the distinction between the effects of hidden and overt factors affecting the company's future performance, a more accurate estimate can be made in the turbulent conditions of Iran's economy. A random sample of Tehran Stock Exchange companies during the monthly periods in a 10-year period ending on 2019, have been tested. The results showed that, based on the Gibbons test (1987), only a pattern based on the Q pattern can be able to explain anomalies in stock returns. Also, the Q-factor model is able to explain the anomaly of optional commitment items, research and development and return (PTH) costs. Manuscript profile -
Open Access Article
204 - Implementation of Direct Subsidy System and Profitability Indicators in Political Economy Theory
علی مسیبی بهروز فرزانه حاجی حسنیThe present paper investigates the effect of establishing a direct subsidy system on profitability indicators (sales return rate, shareholder return rate, asset return rate) within the framework of political economy theory. The statistical population of the present stud MoreThe present paper investigates the effect of establishing a direct subsidy system on profitability indicators (sales return rate, shareholder return rate, asset return rate) within the framework of political economy theory. The statistical population of the present study is Tehran Stock Exchange, which 168 companies were selected as the sample of the study from 2006 to 2020 period. In order to perform statistical analysis in the present study multiple linear regression method with panel-effects method was used. Findings from the analysis of research data show that profitability indicators decreased in the period after the establishment of the direct subsidy system. Also other findings show that the accruals based earnings management has increased in the period after the establishment of direct subsidy system. Based on the findings of the present study, it can be concluded that subsidizing targeting plan has reduced the profitability of companies and increased accrual-based earnings management through cost pressures on producers. Manuscript profile -
Open Access Article
205 - Explain the anomalies of accruals and financial constraints through value and momentum factors And test performance with GRS test at Tehran stock exchange
gholamreza soleimanian daruosh foroughi hadi amiriConsidering the inverse relationship between the value and momentum factors and the lack of simultaneous use of them in capital asset pricing models such as CAPM and Fama and French's three-factor model, the basis of this study is to provide a new functional model has b MoreConsidering the inverse relationship between the value and momentum factors and the lack of simultaneous use of them in capital asset pricing models such as CAPM and Fama and French's three-factor model, the basis of this study is to provide a new functional model has been replacing pricing models of investing in stocks based on value, momentum with market risk and explain the anomalies of accruals and financial constraints through it. By imposing restrictions during the period from 1386 to 1395, 120 companies were sampled and tested. The results of the test of models and assumptions indicate the existence of convergence between the value and momentum factors with the excess return on stocks based on value / momentum, value / size, accruals / size, financial constraints / size, and these factors lead to Risk taking in the embedding portfolios based on the property of value (momentum), accruals (size) and financial constraints (size). Also, the three-factor model of value, momentum with market risk, has less GRS test statistic among competing models, and has the best performance compared to capital asset pricing models such as the CAPM and the Fama and French three-factor model. Manuscript profile -
Open Access Article
206 - To Identify Important Factors That Affect the Management of Real Interest and Commitment in the Enterprise Market with Models, Bayesian Approach
mehrnoosh ebrahimi farhad hanifi zoherh hajiha Shadi Shahverdiani Hamid Reza KordlouiEmpirical facts derived from research done on the effects of earnings management of listed companies shows that the economy of earnings management has always impose huge costs on economic, social and political experts provide organizations of all sizes. The role of cris MoreEmpirical facts derived from research done on the effects of earnings management of listed companies shows that the economy of earnings management has always impose huge costs on economic, social and political experts provide organizations of all sizes. The role of crisis management on financial profit represents earnings management considers failure prediction models. The present study considers this failure in identifying explanatory variables and experimental model design, factors that this research is trying to improve.In this study, 13 variables affecting real earnings management and 56 variables affecting accrued earnings management were included in the model. According to the output of the results, it can be said that profit management in Iranian stock companies is a multidimensional problem; Because the variables related to profitability, liquidity and debt index affect this type of management.The multidimensionality of the factors influencing this process will require coordination between financial and capital market policymakers to reduce the effects of adjusting and reducing earnings management in the stock market. Manuscript profile -
Open Access Article
207 - The Impact of Earning Quality on Excess Returns with Regard to Momentum
Vahid Bekhradinasab Fatemeh ZholanezhadTehran Stock Exchange has not lived and somewhat inefficient. Mechanisms and rules governing this market is still not implemented in such a way that the quality of data and information provided by member companies to deliver optimal.and suffered not because of pricing e MoreTehran Stock Exchange has not lived and somewhat inefficient. Mechanisms and rules governing this market is still not implemented in such a way that the quality of data and information provided by member companies to deliver optimal.and suffered not because of pricing errors. Probably the most attention of users of financial statements, the income statement is focused on the lowest row. In the eyes of most, profit accounting tool for making logical decisions In general indicates that measures the quality of earnings on excess stock returns based on Fama and French three-factor model, taking into account the trend of stock prices of listed companies on Tehran Stock Exchange, is impressive. In this study of four indicators to measure earnings quality, earnings stability, predictability of earnings, accruals quality and smoothing was used as the four hypothesis that the effect of these measures on additional efficiency gains from the difference between the real Return expected return achieved was measured and the results of the test showed that the hypothesis were accepted theories, the literature cited in the literature and theoretical framework also matched. Manuscript profile -
Open Access Article
208 - Forecast earnings management based on adjusted Jones model using Artificial Neural Networks and Genetic Algorithms
Khosro Faghani Makrani S. Hasan Salehnezhad Vahid AminIn recent years, earnings management in university research has attracted much attention. The aim of this study is to predict earnings management through discretionary accruals based on adjusted Jones model. In this study, two models of artificial neural networks and ge MoreIn recent years, earnings management in university research has attracted much attention. The aim of this study is to predict earnings management through discretionary accruals based on adjusted Jones model. In this study, two models of artificial neural networks and genetic algorithms - neural network hybrid model as a successful model to predict earnings management based on adjusted Jones model were used in the Tehran Stock Exchange. The sample used in this study is consisted of 570 firm-year between 2008 to 2013. The results showed that neural networks have a high ability to predict earnings management rather than the adjusted Jones linear model. The findings also suggest that, the genetic algorithm through optimizing artificial neural network weights is able to increase power of artificial neural network to predict earnings management. Manuscript profile -
Open Access Article
209 - Modeling and Forecasting Evaluation of Different Models of Short-Term Memory, Long-Term Memory, Markov Switching and Hyperbolic GARCH in Forecasting OPEC Crude Oil Price Volatility
mahmood mohammadi alamuti Mohammadreza Haddadi Younes NademiPredictability in financial markets is very complex, and the reasons for this complexity can be summarized as non-standard data, nonlinear data flow, and large variations in data. Determining the proper pattern for forecasting volatility can play a significant role in d MorePredictability in financial markets is very complex, and the reasons for this complexity can be summarized as non-standard data, nonlinear data flow, and large variations in data. Determining the proper pattern for forecasting volatility can play a significant role in decision making. In the old econometric models it is assumed that the component of error constant during the sample period. But in many financial time series it is observed that during periods of volatility is very sever. Under these conditions, the assumption of the exictence of the equivalence of variance is no longer reasonable. In the present paper, the GARCH, IGARCH, EGARCH, GJR-GARCH, FIEGARCH, HYGARCH, and MRS-GARCH two-regime models were evaluated in prediction of OPEC crude oil price volatility during 2010-2016 based on their RMSE error criterion. The results of this evaluation show the superiority of the Markov Switching GARCH Model on the 5 and 22-day horizons. Also, the long-term FIEGARCH memory model in predicting horizons of 1 and 10 days has better performance in predicting oil price volatilities than other competing models. Manuscript profile -
Open Access Article
210 - The Role of Accruals in Mitigating Timing and Matching Issues of Cash Flows
Sara Salimi Ghale hosein etemadi Javad Rezazade Mansour MomeniAbstractOne purpose of accrual accounting is to mitigate the timing and matching problems inherent in cash flows. Cash flows have timing and matching properties that impair their ability to measure performance. Net cash receipts and payments can occur in periods that di MoreAbstractOne purpose of accrual accounting is to mitigate the timing and matching problems inherent in cash flows. Cash flows have timing and matching properties that impair their ability to measure performance. Net cash receipts and payments can occur in periods that differ from the economic event (the timing or spreading problem), and cash inflows and outflows from a given economic event might occur in different periods (the matching problem). The economic role of accruals is to mitigate these timing and matching issues. These problems cause temporary fluctuations in cash flows. Accruals smooth temporary timing fluctuations in operating cash flows and thus it is expected to find a negative correlation between accruals and changes in cash flows. It is also expected that the negative correlation between accruals and cash-flow changes grows as cash flow problems intensify because accruals will increasingly counteract cash flow changes as a firm’s cash flows increasingly stray from desired properties. According to Dechow et al. (1998), the negative serial correlation in cash flow changes shows the cash flow timing and matching problem. The timing and matching problems of cash flows counteract each other. The timing problem leads to a positive serial correlation in cash flow changes. While the matching problem leads to a negative serial correlation in cash flow changes. According to Dechow et al. (1998) model, the serial correlation in cash flow changes is a function of operating cash cycle and profit margin and the magnitude of negative serial correlation in cash flow changes depends on the relative magnitude of the operating cash cycle and the profit margin. The longer the operating cash cycle and the smaller the profit margin, the negative serial correlation in cash flow changes is more severe. So it is expected that the negative correlation between accruals and cash-flow changes grow as the negative serial correlation in cash flow changes is severe (longer operating cash cycle and smaller profit margin). This study investigates the extent to which accruals are reconciled whit their ultimate purpose in mitigating timing and matching problems inherent in cash flows. A sample of 153 firms listed in the Tehran Stock Exchange (TSE),,is analyzed using panel data regression models. we observed that there is a negative correlation between accruals and cash-flow changes and this negative correlation increases as the timing and matching problems of cash flows become more severe. The results of this study show that accruals are used to mitigate timing and matching problems of cash flow and firms listed in the Tehran Stock Exchange use accruals more when there are more problems with cash flows. Manuscript profile -
Open Access Article
211 - The Impact of Accounting Information Quality and Monetary Policy on Bankruptcy Prediction
Mohammad Hossein Setyesh milad rahimiAbstractThis study has investigated the effect of the accounting information quality and monetary policy on bankruptcy prediction. For this purpose, a sample of 135 companies was selected from the admitted companies in the stock exchange. In order to collect the needed MoreAbstractThis study has investigated the effect of the accounting information quality and monetary policy on bankruptcy prediction. For this purpose, a sample of 135 companies was selected from the admitted companies in the stock exchange. In order to collect the needed data to calculate variables in the research, Rahvardnovin database, Tehran Stock Exchange Organization database and Central Bank database were used. Eviews software and fixed effects panel data regression model have been used to analyze the collected data. This study is useful for financial analysts, managers, accountants and policy makers in order to evaluate the financial position and predict financial bankruptcy of companies. The results of the hypothesis test show that all three hypotheses are not rejected and indicate that the accounting information quality in interaction with monetary policy has a positive and significant effect on bankruptcy prediction. The estimated coefficient of the accounting information quality in the interaction with monetary policy on predicting premature bankruptcy is lower than the coefficients of the variables accounting information quality and monetary policy on predicting premature bankruptcy, and this shows that the interaction of the accounting information quality and monetary policy has a moderating role on It has predicted premature bankruptcy. Manuscript profile -
Open Access Article
212 - The Relationship between the Quality of Accounting Information and Institutional Investment on Investment Efficiency in Banks Present in the Capital Market of Iran
Shahnaz mashayekh mona parsaei pariya askarzadehAbstractAccording to the theoretical concepts of financial reporting, the purpose of financial statements is to provide summarized and classified information about the financial status, financial performance and financial flexibility of the business unit, which is usefu MoreAbstractAccording to the theoretical concepts of financial reporting, the purpose of financial statements is to provide summarized and classified information about the financial status, financial performance and financial flexibility of the business unit, which is useful for a wide range of users of financial statements in making economic decisions. Achieving this goal requires that the information is firstly relevant and reliable and secondly comparable and comprehensible, in other words, accounting information must be of high quality. The current research aims to explore the relationship between the quality of accounting information and Institutional investment on the efficiency of investment in banks that are members of the Iranian capital market. In this research, the quality index of accounting information is the quality of accrual items. The statistical population of this research includes 19 member banks of the capital market. Research hypotheses have been tested using OLS regression according to company-year observations in a panel manner. The results of processing the regression models for the first hypothesis of the research indicated that the quality of accruals and Institutional investment has a significant relationship with investment efficiency; The results of the second hypothesis of the research showed that overinvestment has a significant effect on the relationship between the quality of accruals and Institutional investment with investment efficiency. Manuscript profile -
Open Access Article
213 - Providing a model for identifying and attracting primary school principals in Tehran
B. Moradi B. Moradi , A. Khorshidi , A. Khorshidi , L. Abassi Servak , L. Abassi ServakAbstractThe Purpose of this study was to provide a model for identifying and attracting primary school principals in Tehran. If an organization does not have a program for attracting and employing trained human resources in line with the current business requirements, t MoreAbstractThe Purpose of this study was to provide a model for identifying and attracting primary school principals in Tehran. If an organization does not have a program for attracting and employing trained human resources in line with the current business requirements, the effectiveness and efficiency of the organization's human resources programs and policies will suffer irreparable damage. In order to achieve the first two goals, the researcher has used the qualitative method and to achieve the third goal, he has used the quantitative survey method. Therefore, this research is in the category of mixed research. The sample of the qualitative section included 30 specialists, education experts and university professors in Tehran who were selected via purposive sampling. In the quantitative part of the sample using Morgan and Krejcie’s Table, 134 individuals were estimated who were randomly selected and evaluated using a researcher-made questionnaire. The results of the qualitative part were analyzed using the coding process, which finally included 200 indicators, 17 components and four dimensions of managerial competence, social competence, individual competence and final absorption. The findings of the quantitative section confirmed the qualitative findings. Manuscript profile -
Open Access Article
214 - Evaluation forage yield and quality of alfalfa (Medicago sativa) accessions in dryland conditions of Eastern Azerbaijan
farid noormand moaied ali ashraf jafari Ahmad Razban Haghighi F. SeiediIn current research, the forage yield and quality of 49 accessions of alfalfa (Medicago sativa) were examined using simple lattice design with 2 replications under dryland farming system during 2005-2007 in the Agriculture Research Station of Khosroshahr -Eastern Azerba MoreIn current research, the forage yield and quality of 49 accessions of alfalfa (Medicago sativa) were examined using simple lattice design with 2 replications under dryland farming system during 2005-2007 in the Agriculture Research Station of Khosroshahr -Eastern Azerbaijan. The traits: forage dry matter yield, plant height, growth vigour, flowering date, leaf to stem ratio and quality traits consisted of dry matter digestibility, crude protein, water soluble carbohydrates, crude fiber, acid detergent fiber, neutral detergent fiber and total ash were evaluated during 2 years (2006-2007) . The results of combined analysis showed significant differences among accessions and among years. Total means of forage dry matter yield were 5.43 , 4.45 t/ha in years 2 and 3, respectively. The results of correlation analysis among traits indicated that selection for higher forage dry matter yield was produced with earlier flowering, tall plant height and major growth vigour. Considering to negative relationship of forage dry matter yield and quality, from between genotypes with high yield, mostly were selected high the amount of leaf to stem ratio, crude protein, dry matter digestibility, water soluble carbohydrates, and total ash and down amount of crude fiber, acid detergent fiber and neutral detergent fiber. For this purpose the genotypes of Khoramabad, Ghara yonja, Flavarjan, Ghazaghestan and Kordestan with average values of 6.5 – 8.5 t/ha forage dry matter yield were tendered for produced synthetic variety. Manuscript profile -
Open Access Article
215 - Effects of phonologic growth stages on forage quality of four rangeland species in Sari plain region
mohamad reza tatian reza tamartash hossein aghajan tabar ali seyed jaber nabaviDetermining forage quality is an important factor for proper management of rangelands. Information on forage quality of key species is necessary to assess rangelands to supply the feedstock requirements of livestock which depends on growth season and rangeland grazing c MoreDetermining forage quality is an important factor for proper management of rangelands. Information on forage quality of key species is necessary to assess rangelands to supply the feedstock requirements of livestock which depends on growth season and rangeland grazing capacity. This research was conducted in Sari plain region at three growth stages of four rangeland species, including white clover (Trifolium repens L.), sainfoin (Onobrychis sativa), snail medic (Medicago scutellata), and common alfalfa (Medicago sativa) which have three life forms. The samples were randomly collected at three phenological growth stages (vegetative growth, flowering and seed formation). Then chemical analysis was accomplished to determine the contents of crude protein (CP), acid detergent fiber (ADF), dry matter digestiblity (DMD) and metabolic energy (ME). The results showed that the effect of phenological growth stages on forage quality indicators including cell wall free hemicelluloses and digestible dry matter were significantly higher than other indicators. The percentage of ADF on sainfoin and white clover species increased in the later compared to earlier growth stages. Percentage of DMP significantly reduced during phenological stages in these species. White clover had the most nutritive value than other species in beginning of growth and flowering stages. Manuscript profile -
Open Access Article
216 - Effects of plant density on quantitative and qualitative of three Amaranths in Gorgan region
Mohammad Taghi Feyzbakhsh Amireza Safaei Hassan MokhtarpourAmaranths is one of the new forage crops that less studies have been done about it in Iran. In order to investigate the effects of plant density on quantitative and qualitative forage of three Amaranths in Gorgan region, an experiment was conducted in 2017. The experime MoreAmaranths is one of the new forage crops that less studies have been done about it in Iran. In order to investigate the effects of plant density on quantitative and qualitative forage of three Amaranths in Gorgan region, an experiment was conducted in 2017. The experiment was a factorial based on randomized complete block design with three replications. This experiment was carried out at Gorgan research station of Golestan Agricultural and Natural Resources Research and Education Center. The experimental factors included: The cultivar in three levels (Cim, Loura and Kharkovski) and plant spacing on rows at three levels (5, 10 and 15 cm). Based on the results of the experiment, the spacing on the row and different cultivars caused a significant difference in fresh forage yield, dry forage yield, percentage of crude protein, crude protein yield, non-soluble fiber in neutral detergent (NDF), percentage of lignin, calcium and phosphorus. Interaction effects were significant only on lignin, calcium and phosphorus percentages. The highest fresh forage yield, dry forage yield obtained at a spacing on row of 5 cm. In three genotype with increase spacing on row, calcium and lignine decreased. But the amount of phosphorus did not follow a particular trend. Also the highest percentage of crude protein, crude protein yield, NDF and crude fat observed in Loura. The dry forage yield of Loura less than other genotypes. However, in terms of qualitative and nutritional characteristics, forage was favorable. Therefore, using this genotype is desirable in order to achieve high quality forage. Manuscript profile -
Open Access Article
217 - تعیین طول بلوغ ، هم آوری ، نسبت جنسی و فصل تخم ریزی ماهی گیش چشم درشت (Selar crumenophthalmus Bloch, 1793 ) در خلیج فارس (استان هرمزگان)
عیسی کمالی حجت الله فروغی فرد رضا دهقانی -
Open Access Article
218 - Study on quantity and quality changes of alfalfa (Medicago sativa cv. Hamedani) under application of different rates of seaweed and humic acid
Amin Farnia Omid EhyaeiThis study was laid out in order to investigate the effect of foliar application of humic acid and seaweed on yield and quality of alfalfa (cv. Hamedani) forage in Hamadan region at 2016.This experiment was conducted as a factorial arrengment based on randomized complet MoreThis study was laid out in order to investigate the effect of foliar application of humic acid and seaweed on yield and quality of alfalfa (cv. Hamedani) forage in Hamadan region at 2016.This experiment was conducted as a factorial arrengment based on randomized complete block design with three replications. Treatments were humic acid in concentrations of (0, 1, 2.5 and 5 L.ha-1) and seaweed extract in four levels (0, 250, 500 and 1000 g.ha-1).The results showed that the effects of seaweed and humic acid were significant on plant hight, number of leaf per plant, number of stem per surface unit, wet and dry foriage yield and percentage of crud protein and soluablesugars.Also the interaction effect of humic acid and seaweed was significant on plant hight, number of leaf per plant and soluable sugar percent only.The data comparison means shows that with increasing of seaweed and humic acid concentration the plant height was increased.The highest number of stem per surface unit was obtained in 1 kg.ha-1 seaweed treatment. Foliar application of 5 kg.ha-1humic acid increased number of stem per surface unit as 17 percent compared to control treatment.Dry and wet foriage yield increased significantly by foliar application of humic acid and seaweed.Maximum wet foriage yield (30 ton.ha-1) was obtained in 1000 g.ha-1 seaweed that increasd as 16% compared to control. Maximum and minimum wet foriage yield (29.79 and 23.99 t.ha-1) was related to application of 2.5 kg.ha-1humic acid and control treatments respectively.The maximum crud protein (12.23%) was obtained in 1000 g.ha-1 seaweed and 5 L.ha-1humic acid treatments. Also foliar application of humic acid and seaweed increased soluable sugars compared to control treatment. In final, the present resulta shows that foliar application of humic acid and seaweed increased quantity yield and quality of alfalfa in Hamedan region. Manuscript profile -
Open Access Article
219 - Biodegradation of the Most Heavier Fraction of Crude Oil, Asphaltene, by Bacillus toyonensis BCT-7112
Malihe Honarmand Kashi Mitra Sadat Tabatabaee Nazila Arbab Soleimani -
Open Access Article
220 - Effects of Process Parameter on Crude Oil Biodegradation of Palm Oil Mill Effluent using Response Surface Optimization
Ani Amechi Ezeugwu Felix -
Open Access Article
221 - The relationship among the cash components of profit, the stability of profit and the probability of bankruptcy of companies listed in Tehran Stock Exchange
Amin Ghamari Moghaddam Mahmoud Lari Dasht Bayaz Habibollah NakhaeiPurpose: The purpose of this study is to the relationship Among the stability of profit components and cash components of interest and their relationship with bankruptcy in the Tehran Stock Exchange.Methodology: In order to achieve the purpose of the research, a sample MorePurpose: The purpose of this study is to the relationship Among the stability of profit components and cash components of interest and their relationship with bankruptcy in the Tehran Stock Exchange.Methodology: In order to achieve the purpose of the research, a sample of 130 companies from among the companies of Tehran Stock Exchange and companies that are subject to Article 141 of the Commercial Law (bankrupt) and have left the Exchange and Securities Organization, for a period of 5 years between 2016-2020. Is. Data collection has been done using modern mortgage software and stock exchange organization websites. In this research, E-views 8 econometric software has been used for final analysis.Findings: The cash component of profit has a stronger relationship with the future profit of the company than the accrual component of profit and therefore has more stability than the accrual component of profit. Also, the result of the second hypothesis showed that the stability of the cash component of profit the stability of the cash component paid to shareholders is greater than the stability of other cash components. Finally, in the third hypothesis, the stability of the cash component of profit with the financial health of the company is greater than the stability of the accrual component of profit.Originality / Value: The present study provides evidence for the relationship between the cash components of profit, profit stability and the probability (prediction) of bankruptcy of accepted companies. Manuscript profile -
Open Access Article
222 - Selecting the optimal model for impact of external financing variables on voluntary discretionary accruals in companies with high and low investment opportunities
Omid Sabaghiyan Toosi Zahra Moradi Shohreh YazdaniPurpose: This study explaining the effect of external financing on voluntary discretionary accruals in companies with high and low investment opportunities. In this research, the data of 320 companies during the years 2011-2021 have been analyzed using eviews econometri MorePurpose: This study explaining the effect of external financing on voluntary discretionary accruals in companies with high and low investment opportunities. In this research, the data of 320 companies during the years 2011-2021 have been analyzed using eviews econometric software.Methodology: To test the sub-hypotheses using the middle of 4 methods (MEQLDTA), (MB), (EQGMEQLD) and (Growth PPE), the statistical population was classified into two groups of companies with high and low investment opportunities. Then the hypotheses were tested using unstructured estimation and ordinary least squares (OLS) methods and maximum likelihood logarithm (ARMA).Findings: Results of group hypotheses: There is a positive significate relationship between the use of voluntary discretionary accruals and external financing in companies with high investment opportunities, that are separated by MEQLDTA method and there is a negative significate relationship with GROWTHPPE method, but there is a no significate relationship in other methods. Results of group hypotheses: There is a negative significate relationship between the use of voluntary discretionary accruals and external financing in companies with low investment opportunities, that are separated by PPEQGMEQLD method and there is a positive significate relationship with GROWTHPPE method, but there is a no significate relationship in other methods. Based on and D-W coefficients, optimal models were selected in companies with high and low investment opportunities..Originality / Value: To achieve the optimal investment opportunities, it is recommended to pay attention to the company's financing method in high and low investment opportunities. Manuscript profile -
Open Access Article
223 - Evaluation of wear properties and radiopacity of strontium oxide-coated polyether ether ketone implant for the treatment of anterior cruciate ligament rupture
Mahboobeh MahmoodiOne of the most common orthopedic clinic referrals is direct and indirect traumas to the knee that lead to anterior cruciate ligament rupture. The use of titanium implants is one of the ways to treat and reconstruct the cruciate ligament, which has limitations, includin MoreOne of the most common orthopedic clinic referrals is direct and indirect traumas to the knee that lead to anterior cruciate ligament rupture. The use of titanium implants is one of the ways to treat and reconstruct the cruciate ligament, which has limitations, including the release of toxic ions such as aluminum and vanadium from the titanium alloy. In the present study, the polyether ether ketone (PEEK) implant was fabricated using a CNC machine. Then the surface of the implant was coated with strontium oxide (SrO) by dip spin coating method in two temperature conditions, including ambient temperature and 70 ℃ to produce a radiopaque polymer. After coating, the wear and surface properties of the implant were evaluated. The surface morphology, microstructure, and distribution of elements on the implant surface were evaluated by scanning electron microscope (SEM), X-Ray Diffraction (XRD), X-ray energy diffraction spectroscopy(EDS), and MAP analysis, respectively. The radiographic images indicated the good radiopacity level of the SrO-coated PEEK implant. The amount of weight loss for the PEEK implant and the SrO-coated PEEK implant was 0.0006 g and 0.0004 g in 1500 cycles, respectively. Good wear resistance was observed in two cycles of 500 and 1500 for the pores and surface of the SrO-coated PEEK implant. The results of the cell culture and live/dead staining showed 98% growth and proliferation of cells on the SrO-coated PEEK implant. Therefore, the findings of this study demonstrated that the SrO-coated PEEK implant can be used as a suitable alternative for the Endobutton. Manuscript profile -
Open Access Article
224 - Study of Crude Oil Effect on Cytogenetic Damage by Using Micronuclei (MN) Test in Anodonta cygnea (mollusca,bivalvia) as a Bioindicator
صابر اسکندری پرگل قوام مصطفوی حسین مزدارانی علی ماشینچیان مرادی محمدحسن شاه حسینیOil spills can result in the deposition of large quantities of petroleum hydrocarbons intointertidal and shallow waters seriously impacting bivalve populations. Petroleum hydrocarbonsare enriched in polycyclic aromatic hydrocarbons (PAHs) and PAH analogs many ofwhich ma MoreOil spills can result in the deposition of large quantities of petroleum hydrocarbons intointertidal and shallow waters seriously impacting bivalve populations. Petroleum hydrocarbonsare enriched in polycyclic aromatic hydrocarbons (PAHs) and PAH analogs many ofwhich may have potential chromosomal aberration. The micronuclei (MN) test is useful for assessing chromosomal aberration and DNA damage and has been used to a limited degree with aquatic organisms, but mostly with studies in vitro. This study carried out with the MN test to assess the DNA damaging potential of crude oil the complex mixtures of petroleum hydrocarbons for bivalves.Micronucleus test, one of the most popular and promisingtest ofenvironmental genotoxicity, has served as an index ofcytogenetic damagefor over 30 years. Micronuclei (MN) are produced from chromosome fragmentsor whole chromosomes that lag at cell division due to lack ofcentromere, damage in centromere or defect in cytokinesis. Intissues with actively dividing cells, micronuclei records reflectaction of clastogenic or aneugenic compoundsThis study presents the data on rate of MN numbers with use of micronuclei (MN) test in gill cells offreshwater bivalve molluscs (Anodonta cygnea) exposed to crude oil. Bivalves were exposed for ten days to 0.25, 0.5 and 1.0 ppm of crude oil. For the micronuclei (MN) test Two branches of mussel gills were placed in a big drop of 3:1 ethanol acetic acid (or methanol acetic acid) solution separately on two clean microscopic slides and gently nipped with tweezers for 2andndash;3 minutes (until cells spread within a drop). Then the cell suspension was softly smeared on the whole surface (except label place) of both slides. Dried slides were fixed in methanol for 10 min. and stained with 5% Giemsa solution in phosphate buffer pH = 6.8. The stained slides were analyzed under the light microscope at a final magnification of 1000andtimes;. a statically significant increase in level of micronuclei (MN) was found with 0.25, 0.5 and 1.0 ppm of crude oil. The rate of MN frequency was measured 1.6 , 2.6 and 2 MN/1000 gill cells, respectively. The frequency of micronuclei was varied from 0 to 2.6 andpermil; (MN/1000 cells).This study has demonstrated a potential for DNA damage in bivalvesexposedto crude oil as well as potential for interspecies sensitivity. Manuscript profile -
Open Access Article
225 - بررسی اثر آغازگر کمانشی در جذب انرژی لولههای جدار نازک استوانهای با استفاده از شبیهسازی عددی
فائزه عبدالهی محمد جواد رضوانیلولههای استوانهای جدار نازک به عنوان جاذب انرژی ضربه بواسطه ساخت و نصب آسان و ظرفیت جذب انرژی بالا در صنایع خودرو سازی استفاده میشوند. با این حال، ضعف اصلی لولههای استوانهای در نیروی پیک اولیه بالا میباشد. لذا، در این مقاله، برای غلبه بر این ضعف از یک آغازگر کمانش Moreلولههای استوانهای جدار نازک به عنوان جاذب انرژی ضربه بواسطه ساخت و نصب آسان و ظرفیت جذب انرژی بالا در صنایع خودرو سازی استفاده میشوند. با این حال، ضعف اصلی لولههای استوانهای در نیروی پیک اولیه بالا میباشد. لذا، در این مقاله، برای غلبه بر این ضعف از یک آغازگر کمانشی در ابتدای لوله استفاده شده است. این آغازگر کمانشی شامل یک میله فولادی است که توسط نوارهای کششی در ابتدای لوله استوانهای نصب شده است. در این مطالعه، پارامترهای مربوط به آغازگر از جمله ارتفاع پیش ضربه آغازگر، تعداد نوارهای کششی، زاویه قرارگیری نوارها بر روی بدنه لولههای استوانهای بررسی میشوند. بدین منظور شبیه سازی شبه استاتیک برای تعیین نیروی ماکزیمم لهیدگی، راندمان نیروی لهیدگی و جذب انرژی ویژه با استفاده از نرم افزار Ls-Dyna انجام گردید. برای بررسی صحت شبیهسازی عددی، نتایج آن با تست تجربی مقایسه شده است. نتایج نشان میدهند که مشخصات ضربهپذیری و عملکرد لولههای استوانهای با وجود آغازگرهای کمانشی به طور قابل ملاحظهای بهبود مییابد. Manuscript profile -
Open Access Article
226 - تحلیل لهیدگی محوری لوله های جدارنازک ساندویچی به کمک آزمایش های تجربی و شبیه سازی اجزاء محدود
سجاد آذرخش عباس رهیکاربرد سیستم­های جذب انرژی ضربه در صنایع مختلف از اهمیت ویژه­ای برخوردار است. لوله­های جدارنازک به­خاطر سبکی، ظرفیت جذب انرژی بالا، طول لهیدگی زیاد و نسبت جذب انرژی به وزن بالا به­عنوان یکی از کارآمدترین سیستم­های جذب انرژی کاربرد روز­افزونی Moreکاربرد سیستم­های جذب انرژی ضربه در صنایع مختلف از اهمیت ویژه­ای برخوردار است. لوله­های جدارنازک به­خاطر سبکی، ظرفیت جذب انرژی بالا، طول لهیدگی زیاد و نسبت جذب انرژی به وزن بالا به­عنوان یکی از کارآمدترین سیستم­های جذب انرژی کاربرد روز­افزونی پیداکرده­اند. دراین پژوهش با انجام آزمایش­های تجربی و شبیه سازی اجزاء محدود، شیوه فروریزش سازه­های جدارنازک ساندویچی توخالی و پرشده با فوم پلی­یورتان تحت اثر بارگذاری شبه­استاتیک محوری مورد بررسی و مقایسه قرار گرفته است . در مطالعه­ی آزمایشگاهی نمونه­های استوانه­ای به روش اکستروژن ساخته شده و بین دو صفحه­ی صلب تحت اثر بارگذاری شبه­استاتیک قرار گرفته و سپس نحوه­ی فروریزش نمونه، تغییرات نیرو و مقدار انرژی لازم تعیین شده اند. مدلی برای شبیه سازی فرآیند فروریزش با استفاده از تحلیل اجزای محدود ارائه و اثر رفتار غیرخطی مواد، تماس و تغییر شکل بزرگ در این شبیه سازی در نظر گرفته شده است. شبیه سازی نمونه­های آزمایش شده در نرم افزار آباکوس به صورت سه­بعدی و به روش صریح اجرا شده است. مقایسه­ی نتایج آزمایشگاهی و شبیه سازی نشان می­دهد که مدل ارائه شده برای تعیین پاسخ فروریزش و تعیین نمودار نیرو- جابه­جایی و میزان انرژی جذب شده مناسب است. با استفاده از مدل عددی، اثر ضخامت لوله، جنس مواد، عیوب هندسی و چگالی فوم بر متوسط نیروی فروریزش، میزان انرژی جذب شده و نحوه­ی فروریزش پوستههای استوانهای بررسی شده است. نتایج پژوهش نشان می­دهند که وجود فوم باعث افزایش میزان جذب انرژی در سازه­ها می­شود؛ این افزایش در میزان جذب انرژی و نیروی متوسط لهیدگی در چگالی­های بالاتر فوم، نمایان­تر است. Manuscript profile -
Open Access Article
227 - Scruting the performance of commodity suppliers and contractors, supply chain gas company province charmahal and bakhtiari by methodology dea
mahin fazeli farsani fatemeh ziglari shahram AsadiNowadays the need for more specialized businesses based on market demand for the goods and services as well as customized consumer trends, strategic alliances and organizations need to have a unified supply chain. In this case, selection of suppliers in line with long-t MoreNowadays the need for more specialized businesses based on market demand for the goods and services as well as customized consumer trends, strategic alliances and organizations need to have a unified supply chain. In this case, selection of suppliers in line with long-term goals and strategies not only increases efficiency, but also the effectiveness of the activities, the efficiency of the organization will be effective as well. The objective of this study was to scrute the performance of two groups of commodity suppliers and contractors supply chain gas province, which was conducted using data envelopment analysis. Data from this study for suppliers of goods, in addition to written documentation by gas firm the questionnaire that was sent to the experts of commodity gas companies across the country, but only 10 of them responded, and data on contractors by standard questionnaire itself now collected. Results showed that the most important factor that should be according suppliers is the most important indicator of the contractors operating the facility and equipment, as well as suppliers and contractors performance and can be set at one hundred percent rated suppliers and contractors, and other achievements of this study select a model for commodity suppliers and contractors gas Company is Chaharmahal and Bakhtiari Province Manuscript profile -
Open Access Article
228 - The effect of foliar application manganese on quantitative and qualitative traits of barley (Hordeum vulgare) and the relationships between them
nafiseh mahdinezhad mahmod mohammadkhani Brat Ali FakheriThis research was carried out at research farm of agricultural and natural resource station of Zabol, in 2014-2015. Cropping cycle, under alpha lattice design with two replications under two normal conditions and foliar manganese. Foliar Manganese at a concentration of MoreThis research was carried out at research farm of agricultural and natural resource station of Zabol, in 2014-2015. Cropping cycle, under alpha lattice design with two replications under two normal conditions and foliar manganese. Foliar Manganese at a concentration of 1 kg/ha was carried out in three stages of planting, stemming and flowering on 148 spring barley cultivars. The results showed that in different growth stages, foliar manganese increased the height, fresh and dry weight of forage, number of tillers per plant, leaf to stem ratio and reduction of seed to forage ratio, compared to normal treatment. Manganese solution increased Crude Protein, Crude Fiber, Acid detergent fiber, Natural detergent fiber and acid detergent lignin traits, as well as reduced qualitative characteristics of dry mater digestibility, Water soluble carbohydrate and ash compared with normal treatment. Simple correlation coefficients between traits showed that there is an inverse relationship between quantity and forage quality. As a result, the factors that increase the amount of forage reduce its quality and vice versa. In the following, using factor analysis, 14 variables were defined in five factors for normal conditions and four factors for manganese soluble conditions which justify 80.81% and 83.85% of the variation of the data, respectively. They made the results of this study indicated the total digestibility of dry mater digestibility, Water soluble carbohydrate, acid detergent fiber and natural detergent fiber from the oral parameters of forage, which can influence on forage quality and animal feed. Manuscript profile -
Open Access Article
229 - Provide a model for attracting faculty members to higher education institutions with a thematic analysis approach
seyedhassan alavirad Fereshteh Kordestani Yalda Delgoshaei Asad HejaziToday, the employment and employment of human capital in organizations, especially highereducation centers and universities, emphasizes the qualitative evaluation of applicants and therecruitment of qualified and capable people. Therefore, it is important to provide a s MoreToday, the employment and employment of human capital in organizations, especially highereducation centers and universities, emphasizes the qualitative evaluation of applicants and therecruitment of qualified and capable people. Therefore, it is important to provide a suitablemodel for attracting academic staff. The aim of this study is to provide a model for attractingacademic staff to universities and higher education institutions. The research method isqualitative and analyzes the content. The statistical population consists of professors, specialists and experts in the management and planning of policy-making bodies in the field of recruitment and maintenance of human resources. Theme analysis was used. The results were analyzed according to the four stages of the recruitment process, including planning, recruitment, selection and self-employment. Detection”, 2 components (announcing the call and reviewing the applicants' file), in the“ selection ”section, 3 components (reviewing the scientific and general competence, inquiring from the authorities and issuing the executive board vote) and finally in the“ employment ”section, 3 components (informing). Complaints and rulings have been identified and presented in the form of a model for attracting academic staff to universities and higher education institutions Manuscript profile -
Open Access Article
230 - Analyzing recruitment factors in talent management to improve the individual performance of employees
mohamadtaghi mahmodi fardin javanbakht badri shahtalebiThe purpose of this study was to investigate the recruitment factors in talent management in order to improve the individual performance of Iranian education and training staff through qualitative-quantitative method. After coding and categorizing the first 40 themes, i MoreThe purpose of this study was to investigate the recruitment factors in talent management in order to improve the individual performance of Iranian education and training staff through qualitative-quantitative method. After coding and categorizing the first 40 themes, its content validity was assessed in two ways, qualitative and quantitative. Using the Holstein coefficient, the reliability of the themes was 0.85. Estimated. In the quantitative phase of the study environment, 5873 individuals were selected using Cochran's formula 369 as the sample size by non-random sampling. Values corresponding to Cronbach's alpha coefficient were reported for themes above 0.75. . In order to analyze the data, descriptive statistical methods were used in quantitative data analysis including frequency distribution tables and graphs, and in the inferential part the confirmatory factor analysis method and covariance-based structural equation modeling approach were used. According to valuation indices, recruitment methods, competency and recruitment channel with factor loadings of .57, .55, .39, .37 had the most explanatory effect in this model, respectively. Manuscript profile -
Open Access Article
231 - A suitable model for attracting faculty members .
kadijeh asgariy Fatemeh hamidifar mehdi shariatmadari Abbas KhorshidiThe purpose of this study is to identify the components of faculty recruitment. In terms of practical goals and in terms of data, it is a bit cross-sectional in terms of the nature and type of survey study. The statistical population of all the faculty members of the Te MoreThe purpose of this study is to identify the components of faculty recruitment. In terms of practical goals and in terms of data, it is a bit cross-sectional in terms of the nature and type of survey study. The statistical population of all the faculty members of the Technical and Vocational University is 234 people. 132 people were selected through stratified random sampling method. Simultaneous validation and CVR were performed. Preliminary output shows that the correlation matrix determinants are non-zero and the result of Bartlett spherical test is statistically significant at a level of less than 0.0001.The output of 25 factors by PC method and Varimax method of period and data that were jointly correlated with one factor formed a test piece. The results of factor analysis of the research were introduced as priorities of 8 dimensions, 25 components and 128 indicators, respectively, as constructive factors in attracting faculty members. Manuscript profile
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