List of Articles Environmental conditions

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  1 - The Role of Islamic Culture in Auditors' Responsibility and The Quality of Audit in The Iranian Environment
  Hossein Reza Ramezani kaveh azinfar Hamid Reza Gholamnia Roshan Reza Fallah
  10.30495/jma.2023.21907
  Due to the importance of promoting the quality of  audit, it is necessary to pay attention to high moral and religious standards, including responsibility and Islamic culture. Therefore, the purpose of the present study is  to investigate the role of Islamic c More

  Due to the importance of promoting the quality of  audit, it is necessary to pay attention to high moral and religious standards, including responsibility and Islamic culture. Therefore, the purpose of the present study is  to investigate the role of Islamic culture in auditors' responsibility and the quality of  audit in Iran's environmental conditions. The descriptive-correlation research method is structural equations. the statistical population of the research are all auditors working in auditing institutions who are members of the Certified Accountants of Iran. Considering the size of the unlimited population, with the help of Cochran's formula, the sample size was finally determined to be 380 people. the research tools included innovative questionnaires on auditors' responsibility, the quality of  audit and auditor's Islamic culture. The structural equation method was used to analyze the data. The fit indices of the research model were in a desirable condition. The direct effect of accountability on the  quality of  audit and the mediating role of Islamic culture in the relationship between them were confirmed. Also, the desire to provide the  qualified report of  audit was the same among auditors with cultural levels (medium and good). It is suggested that Islamic culture and accountability should be considered as a major axis in improving the quality of audit. Manuscript profile
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  2 - The Investigation of Effect of Soil Moisture and Temperature on Crude Oil Bioremediation by Pseudomonas Putida
  Akbar Ghavidel Sumayyah Naji rad Hossein Ali Alikhani
  10.30495/jest.2018.23483.3262
  Background 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 More

  Background 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
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  3 - Investigation of some Environmental Conditions effect on the Quality and Quantity of Essential Oil of Origanum vulgare L (Case study: Nemarestagh, Amol)
  Seyyedeh khadijeh Mahdavi Naser Sadegh nia omran Hasan Ghelich nia Narjes Alipoor
  The active ingredients are produced under the genetic processes; they are also significantly influenced under environmental factors. In this study, however, the effect of environmental parameters is investigated on the quantity and quality of the essential oil of Origan More

  The active ingredients are produced under the genetic processes; they are also significantly influenced under environmental factors. In this study, however, the effect of environmental parameters is investigated on the quantity and quality of the essential oil of Origanum vulgare L in watershed basin Nemarostagh Amol in both northern and southern direction. Sampling was done in early June of the shoot plant flowers Origanum vulgare L. After the samples are dried under shadow, and then 100 grams of the sample are used to provide the essential oil by using the water distillation (Clevenger) method. The GC and GC-Mass identify constituents of the essential oil from the sample. The soil sampling is conducted from both slopes by using systematic- random method. So in long of each transect in which the samples are taken from the beginning, middle and end parts of transect in two aspect slop of depth 0-30 cm from the root and N,P,K, OM, EC, PH was measured . In total 11 component in aspect south and 7 components in aspect north was identified. Component of main essential oil in aspect o south include trans – anethole (54/98), 14خ³'>-terpinene (9/12), thymol(6/73) and in aspect of north thymol((33/49  , l-(-)-menthol  (33/16)  and 14خ³'>-terpinene. (55/10) Efficiency of essential oil in aspect of north 0/3% and in aspect of south %0/2 was estimated. In aspect of north Efficiency of essential oil was positive coefficient with OM, N, P and in south aspect only with OM positive coefficient in level 5%. Manuscript profile
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  4 - ارزیابی نگهداری و دما بر کیفیت فیزیکی تخم مرغ برای جوجه ‌های‌ لاین در اوج تولید
  ان. درجی
  هدف از این مطالعه بررسی اثر ذخیره‌سازی و دما بر کیفیت فیزیکی تخم مرغ در جوجه‌ های لاین بود. در مجموع 150 تخم مرغ از مزرعه دانشکده منابع طبیعی برای آزمایش حاضر جمع‌آوری شدند. حدود 70 تخم مرغ در یخچال خانگی (دما، 46/7±23/0 درجه سانتیگراد، رطوبت نسبی، 05/0±80 More

  هدف از این مطالعه بررسی اثر ذخیره‌سازی و دما بر کیفیت فیزیکی تخم مرغ در جوجه‌ های لاین بود. در مجموع 150 تخم مرغ از مزرعه دانشکده منابع طبیعی برای آزمایش حاضر جمع‌آوری شدند. حدود 70 تخم مرغ در یخچال خانگی (دما، 46/7±23/0 درجه سانتیگراد، رطوبت نسبی، 05/0±80/24 درصد) و درجه حرارت اتاق (دما، 12/1±98/22 درجه سانتیگراد، رطوبت نسبی، 50/2±93/48 درصد) نگهداری شدند. از صحت شرایط با نصب غربالگری داده‌ها اطمینان حاصل شد. صفات کیفی تخم مرغ مورد بررسی شامل وزن تخم مرغ، شاخص شکل تخم مرغ، وزن مخصوص، حجم تخم مرغ، ضخامت پوسته، مرغ، شاخص زرده و pH سفیده بود. نتایج نشان می‌دهند که اثر ذخیره‌سازی طولانی مدت بر کیفیت تخم مرغ مؤثر است و این اثر معنی‌دار بود (05/0>P). کیفیت تخم مرغ نگهداری شده در دمای اتاق در مقایسه با آنهایی که در یک محیط سرد قرار داده شدند، به‌ سرعت کاسته می‌شد . در میان صفات مورد مطالعه در تخم مرغ به‌ نظر می‌رسد، pH سفیده برای بررسی کیفیت تازگی تخم مرغ به ‌دلیل روند ثابت آن قابل اعتماد باشد. با توجه به اطلاعات با pH سفیده تخم مرغ، تخم مرغ‌هایی که به‌ مدت 10 روز تحت شرایط سرد نگهداری شدند شبیه به تخم مرغ تازه باقی مانده و روزهای بعد به‌ نظر می‌رسد به ‌طور معنی‌داری (05/0>P) متفاوت است. علاوه بر این، این مطالعه اهمیت ضریب همبستگی در تعیین افت کیفی تخم مرغ در ذخیره‌سازی طولانی را تأیید کرد. Manuscript profile
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  5 - Presenting a Model of Insurance_Linked Securitisation using Fuzzy Delphi method and Dematel Technique in Iranian Environmental Conditions
  Mahshid Peyvandi mehdi Zeynali mehdi Salehi Ali Paytakhti Oskooe Younes Badavar Nahandi
  Presenting a Model of Insurance_Linked Securitisation using Fuzzy Delphi method and Dematel Technique in Iranian Environmental ConditionsAbstractInsurance_Linked Securities are one of the financial risk management tools. Insurance_Linked Securitiesh has helped to expand More

  Presenting a Model of Insurance_Linked Securitisation using Fuzzy Delphi method and Dematel Technique in Iranian Environmental ConditionsAbstractInsurance_Linked Securities are one of the financial risk management tools. Insurance_Linked Securitiesh has helped to expand the capacity of the reinsurance market, and because Insurance_Linked Securities performance is considered to be uncorrelater with the economic cycle, they provid helpful diversification for investment portfolios. With the publish of insurance securities, it is possible to move in the direction of diverse development of the financial services industry. Therefore, the present study was conducted to review and develop a model of insurance securitisation in Iran.The present study is a type of exploratory researches. Therefore, experts and commentators in insurance securities were interviewed. Second, based on the theme analysis, the content of the interviews was analysed, and a proposed model was developed. The extracted indicators were validated using the Fuzzy Delphi method. In the next step The model of communication between factors in insurance securities was designed.using Fuzzy Dematel method.Keywords: Insurance Linked Securitisation model, Iran’s environmental conditions, theme analysis, reinsurance. Catastrophic Insurance Bonds. Manuscript profile
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  6 - The Rle of Islamic Culture and Auditor's Experience in Mutual Fairness and the Quality of Audit in the Iranian Environment
  حسین رضا رمضانی کاوه آذین فر حمیدرضا غلام نیا روشن رضا فلاح
  10.30495/jdaa.2022.693143
  Abstract Financial crises and the resulting scandals raise the quality of auditing as a challenging and important issue. Examining the factors on audit quality is expected to take an important step in reducing financial crises. Social norms and cultural infrastructure More

  Abstract Financial crises and the resulting scandals raise the quality of auditing as a challenging and important issue. Examining the factors on audit quality is expected to take an important step in reducing financial crises. Social norms and cultural infrastructure are among the auxiliary factors that have been tested empirically (directly and moderately) in the present study. The research method is descriptive-correlation of structural equations. The statistical population of the study consisted of all auditors working in firms of auditors in Iran. According to the unlimited statistical population, with the help of Cochran’s formula, a sample of 384 was obtained and finally, with available sampling, 380 questionnaires were collected. Research tools include innovative questionnaires for activating social norms, audit quality and auditor culture. With the method of standard equations, the fit indices of the research model are in the desired position. The role of culture in the relationship between (activation of social norms and audit quality) is examined. Promoting a commitment to mutual justice strengthens commitment to enforcement. Adherence to performance plays a role in highlighting the implementation of professional conduct and ultimately improves the quality of auditing.  It is suggested that culture and social arts be considered as the main axis in predicting audit quality. These findings can be useful for investors, auditing firms and stock market policymakers.   Manuscript profile
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  7 - Evaluation of qualitative and quantitative traits of autumn cultivation sugar beet varieties in Dezful region during two years
  Seyed Hamzeh Hosseinian Mohammad Abdollahian Noghbi Naser Majnoon Hoseini Babak Babaee
  In order to evaluate quantitative and qualitative properties of three sugar beet cultivars (HI1059, Palma and Merac), an experiment was conducted as randomized complete block design with four replications at Agricultural Research Center Safiabad in 2011-2012 and 2012-20 More

  In order to evaluate quantitative and qualitative properties of three sugar beet cultivars (HI1059, Palma and Merac), an experiment was conducted as randomized complete block design with four replications at Agricultural Research Center Safiabad in 2011-2012 and 2012-2013 growing seasons. The analysis of simple variance examined showed that in first year among varieties for the bolting, sugar content, alkalinity and white sugar content traits there significant difference, whereas in the second year of potassium, molasses sugar and white sugar content traits were significant differences. The result of the compound analysis in both years the effect year on bolting, sodium, potassium, amino-nitrogen, molasses sugar, white sugar content and extraction coefficient of sugar traits was significant. The result mean bolting (%) in the first year showed that in the HI1059 and Palma cultivars were 32.6% and 51.4%, respectively and in cultivar Merac, did not bolting happen, Whereas in the second year due to the weather moderation and absence of long cold any of the cultivars did not bolt. HI1059 cultivar of the most traits was higher than other cultivars. Depending on the climatic conditions experiment and the cultivation of sugar beet cultivar, there was differences in the number of plants bolting and the degree of their impact on formation and sugar molasses. Manuscript profile