روح الله رجبی

In light of recent economic trends, organizations face an inevitable need to invest in human resources to maintain their competitive edge. The presence of competent employees with professional knowledge and skills serves as a key factor in creating a competitive advantage for auditing firms. Acknowledging that employees serve as the most vital and fundamental assets of auditing institutions, it becomes imperative to address a fundamental concern within the auditing profession i.e., the inclination of auditors to quit the profession. Referred to as "brain drain," the phenomenon has the potential to pose a significant threat to the overall quality and credibility of the auditing profession. This study aims to investigate and assess the primary factors that impact the intention of auditors to quit the auditing profession in Iran.

This is a quantitative study conducted in 2021. Initially, a comprehensive review of the research literature to extract was conducted to identify the main components contributing to the intention to exit the auditing profession. Subsequently, a research questionnaire was designed using exploratory factor analysis to identify the factors influencing auditors' decision to leave the profession. Finally, a path analysis was done to examine the impact of each factor on auditors' intention to quit the profession. The target population comprised the auditors in auditing firms affiliated with the Association of Official Accountants in Iran, excluding senior supervisors, managers, and partners who may possess distinct reasons for intending to leave the auditing profession despite their expertise and competence. The estimated population size in 2021 was 3,481 individuals, and the sample size was determined to be 346 individuals using the Cochran formula.

According to the statistical analyses carried out in this study, factors such as auditing remuneration, future career prospects, job characteristics, and organizational support have a significant and positive impact on the intention to depart from the auditing profession. However, factors such as adherence to professional ethics by partners and managers, as well as commitment, demonstrate a significant influence on the intention to leave the profession.

This study emphasizes the importance of addressing specific factors to retain skilled and committed professionals in auditing firms and reduce their intention to exit the profession. To effectively mitigate the intention to exit the auditing profession, it is essential to address auditing remuneration under the rates approved by the Iranian Association of Official Accountants, foster a forward-looking mindset, embrace innovative technologies and approaches, cultivate a positive vision for the profession's future, and enhance the work environment and organizational support. These measures, once implemented, lead to an improvement in the quality of audit reports.

Electronic tiltmeter is used as a tool of setting the accurate angles in advanced equipment. The accuracy and precision of tiltmeter should be evaluated by means of precise calibration equipment. This study aimed to calibrate and evaluate the accuracy of a precise dual axis electronic tiltmeter. To this end, a calibration setup with accurate positioning capability was designed and constructed. Then the calibration setup was employed to investigate linear and nonlinear behavior of electronic tiltmeter and extract the corresponding equations. In order to assess the reliability of the tiltmeter sensor, nonlinearity error and repeatability of the tiltmeter at different angles were obtained. Afterwards in an analytic way, arithmetic and geometric means were compared and the factors which affect the calibrator output error were identified to obtain that how much the accuracy and measurement error of each of those factors affect the uncertainty of angle measurement in the calibration process. The results indicate that both introduced methods of averaging can be used to derive relationship of uncertainty propagation accurately. Uncertainty analysis of the constructed base and calibration process demonstrate that the employed equipment correspond with the evaluation of a precise electronic tiltmeter.

The professional power of internal auditing by a professional thinking and within the framework of economic logic, the supervising function of internal auditing can be executed only when the internal auditing possesses the professional power to perform its duties effectively in necessary occasions through observing professional standards to provide benefits to public community and help its own organization.
The objectives of this study has been to identify the factors affecting professional power of internal auditing and the current status of such factors in Iran. Considering the nature of the research, two kinds of research plan has been applied. In the first research plan, through a descriptive field survey, 30 factors affecting the professional power of internal auditing have been identified and their affecting mechanisms have been described. In the second research plan, a correlation research plan has been used to gather historical evidences to serve as scientific support for the first research plan.
Based on the findings of research, in view of the experts of the profession, the found results indicate general effects of these factors on professional power of internal auditing.the internal auditing assistance in preparing financial statements has a positive and meaningful effect on professional power of internal auditing and each of these power factors are considered to some extent effective in experts’ opinions and considered effective by organizations.
According to the results, the internal auditing assistance has a negative effect on auditing fees and by increasing the power of internal auditing the relevant fees will be reduced.

Microsatellite markers ISSR were used for isolation of Apis mellifera L. from populations of Kurdistan, Khuzestan and Esfahan. DNA was extracted from worker bees by optimized salting method. Reproducing was done by 4 pairs of ISSR Primers. The obtained bands were visible using 2% agaroz gel & satining with ethidium bromaid. The Bands pattern was recorded by presence (1) or absence (0) method. Total of 45 bands were observed which of 84.52 were diffrent.The cluster analysis based on jaccard similarity cofficient indicated the genetic distance. Populations of Kurdistan & Khuzestan were located in group (I) and Esfahan in group (II). Therefore, populations of Kurdistan and Khuzestan provinces showed the highest similarity.

Populations of honeybees from 5 provinces of Iran were compared using morphometric tecnques. Five workers from each of 10 hives from 3 apicultures belonging to each province were selected randomly. Eight characters of the forewing consisted of length, width, A4 angle, D7angle, G18, cubital index, anal length and ratio of forewing length to width of honeybees were measured and analysed. Results showed that populations of Markazi and Khuzestan provinces were distincthy located in two different places Ι and ΙΙ respectively and populations of Esfahan, Kordestan and Fars provinces had the most similar wing characters and located in place ΙΙΙ.

ISSR molecular marker, in order to isolate the Iranian native Bombyx mori silkworm breeds were used. Extracted DNA by using phenol-chloroform was performed. The qualitative and quantitative measurements of extracted DNA and its dilution, was obtained from the bands on 1.5% agarose gel and they marked and analyzed. The results showed that the observed bands were between 200-1000 bp and the most bands were observed corresponding to Harati-yellow with 32 bands and Khorasani-lemon had their lowest with 25 bands. Second Primers were the highest number of bands with 43 bands and thefourth primer had the lowest number of bands with 30 bands. Cluster analysis of races, placed them in three main groups. The first groups consisted of Gilani-orange, Harati-yellow and Khorasani-pink, Khorasani-lemon and Baghdadi races placed in seprate groups. In cluster analysis, Gilani-orange showed the most similar to Herati-yellow and this two races with khorasani-pink were the first group. The most genetic similarity were between Gilani-orange and Herati–yellow and the most genetic distance was obtained between Baghdadi and other four races. It is concluded that, ISSR marker can seperate differentraces of silkworm with different origin very well.there fore to approve the it is suitalle to use more than more than 30 primer for 14 silkworm individuals with 2n= 28 is better.

Corporate governance is a set of policies, methods and proceedings that are carried out to provide the required interests of firm’s stockholders and accountability, transparency and fairness in firm’s operation, using internal and external mechanisms. There are two contrary views expressed in the literature, regarding the relationship between corporate governance and audit function. First, corporate governance as a set of internal and external controls may reduce misreporting risk and damaging manipulation that, in turn, improves auditing process and effectiveness, and then, makes audit fees to reduce. Second, improved governance creates needs to auditing function that could raise audit fees. This study examines whether corporate governance mechanisms correlate with audit fees in Iran or not, and such a correlation moves upward or downward. We use a sample of 201 firms listed in Tehran Security Exchange (TSE) in 2008, and select 10 known factors of corporate governance from the relevant theories and sorces, and analyze the expected relationship between corporate governance and audit fees. The results show that two factors of corporate governance, namely the share owned by government institutions and the type of auditor are correlated with audit fees significantly and directly.

Damage assessment of bearing members before rehabilitation is necessary. If the damage state of a member is expressed by a number called "damage index". One of the most popular damage indexes for reinforced concrete (RC) members is Park-Ang Damage Index model. This model has been established based on the experimental results of RC beams and columns with different modes of damage. It has considerable uncertainty based on its authors’ remarks. In this study, the precision of Park-Ang model for RC columns was improved by using ome experimental results from the Peer's (Pacific Earthquake Engineering Research) data ank. The proposed model focuses on RC columns with specific sections and collapse modes.

Corporate Governance is a set of policies, methods and processes that are carried out for supplying the interests of the firm's stakeholders. The aim of Corporate Governance is increasing the certainty coefficient of the firm's activities and management policies in connection to shareholders and all of the stakeholders’ interest. Therefore, it can be expected that there might be a relationship between Corporate Governance and financial performance. This research is also seeking for an answer to this question that "Is there a relationship between the corporate governance with different indexes of financial performance in Iran? In this research 80 sample companies listed in Tehran Security Exchange is selected. In addition nineteen mechanisms of corporate governance which are classified into seven groups have been selected and analyzed using fourteen indexes of financial performance that are classified into six groups. The results indicate that from seven general groups of effective corporate governance mechanisms, five factors correlates with a number of financial performance indexes. Additionally based on our results, corporate governance system in Iran has more features with indigenous systems rather than endogenous systems.