List of Articles Operational cycle Open Access Article Abstract Page Full-Text 1 - Efficiency of the operating cycle And sales growth of companies In the shadows pay attention to Philosophy Tools of Evolution Steps of Management Accounting Farshad Sabzalipour Ali Sayyadi Soumar Khadijeh Nasri Open Access Article Abstract Page Full-Text 2 - The effect of capital structure and operating cycles on the relationship between comparability of financial statements and holding cash Mohammadreza Mehrabanpour Farzin Rezaei Maryam Moradi Leila Moradi Open Access Article Abstract Page Full-Text 3 - Energy Consumption and Equivalent Carbon Emissions in the Life Cycle of Conventional Housing External Walls, an Approach to Sustainable Energy Development Case Study: Regions in Sanandaj Ayoob Moradkhani. Niloufar Nikghadam Mansoureh Tahbaz