سمانه شفیعی

Windows are the most basic component of the building in providing natural light. two of window features that affects quantity and quality of natural lighting conditions of the building are dimensions and proportions of the window. Furthermore, window size affects building energy use (artificial lighting, cooling and heating energy). So, this article was allocated with the purpose of optimizing daylighting and energy use in residential building and as regard extreme sunlight in hot and dry climate of Iran, Isfahan City was selected for this study. For investigation of window size, an integrated of light and energy simulation using Diva and Honeybee software and Energy plus engine was used. First, considering different percentages of window to south wall, the optimized of window percentage was determined. Then, the role of shape and proportion of the window in natural lighting was investigated. The purpose of this research is providing guidelines for architects to determine best size and proportion of windows in residential buildings. Results show that increasing window size does not increase daylight as much as. So, however increasing window size decreases electrical lighting use, excessive increasing window size will not affect remarkable saving electrical lighting use. So, furthermore as regard forced cooling use with artificial light, it is not expected very small windows decrease cooling use. Also as regard as losing energy from windows, it is not expected very large windows decrease heating use. It is resulted from this research that the window to wall ratio (WWR) 30% is optimized for the south window. However, the acquired size depends on conditions of building design such as building plan, surrounding buildings and other design factors and for each building must be determined separately.Keywords: Spatial Daylight Autonomy (sDA), Annual Sunlight Exposure (ASE), Electrical lighting use, Cooling use, Heating use.

The purpose of this study is to investigates the effect of the characteristics of audit institutions on the moral courage of auditors in the audit institutions of the Securities and Exchange Organization during the year 2019. Moral courage is an indicator in order to increase the quality and improve moral decisions in facing complex issues. The performance, behavior and moral courage of auditor can affect the overall quality of the financial reporting process. Meanwhile, the characteristics of the auditing firm play a significant role in the auditor's moral courage and achieving the goals set to protect public interests. The independent variables of research include power distance, ambiguity and feminity, which were first operationally defined using the opinion of professional experts and then calculated based on the characteristics of the audit institute. The dependent variable of the research is the moral courage of auditors using the moral courage questionnaire based on the Likert scale, which was answered by 57 auditors of the trusted auditing institutions of the Securities and Exchange Organization. The findings of the research show that the variable of power distance and feminity has a significant relationship with the moral courage of auditor, and the ambiguity space has no significant relationship with the moral courage of auditor.

We introduced estimation methods include the market value proxy , volatility restriction , KVM , and the transformed-data maximum likelihood with strengths and weaknesses in order to estimate distance to default . If the correct estimation method is not used, there will be distortion in the results . Considering the different balance sheet structure , the transformed- data is introduced by considering the coefficient of other debts as an optimal method in order to estimate distance to default in banks. Then, we used Merton's adjusted model and the transformed- data method during 2012 to 2019 to calculate market value of assets, asset volatility, distance to default, and probability of default in some private banks. The results show that the highest market value of assets is related to Bank Mellat and the lowest is Post Bank . The results achieved by comparing are different regarding volatility of assets, distance to default, and the probability of default. Additionally, the average market value of banks' assets is increasing and the average volatility of assets and the average distance to default is decreasing . In other words, Banks have become closer to default . The Dickey-Fuller test confirms the Stationary of the research model.

 In order to manage operational risks as one of the most important risks of the banking system, it is important to create a comprehensive database of operational risk events. Therefore, the aim of the current research is to investigate the requirements and framework of creating such a database in order to prevent the occurrence of future harmful events and, as a result, manage operational risks.

 First, the operational risk framework and the general definition of each of the blocks of the framework including internal and external loss data, risk self-assessment and control, scenario analysis and key risk indicators were presented. Then, the internal loss data was further investigated, and the legal requirements regarding the necessity of creating a comprehensive database of risk events to calculate the capital required to cover the operational risk were raised.

 Database of operational risk events in order to meet the bank's risk management goals, it should have certain characteristics such as comprehensiveness, threshold, type of event at two levels, the amount of gross loss of the event, indirect costs, amount savings, profit, opportunity cost, Be close to losses, accounting adjustments, date, cause and description, business lines, currency type and border risk. Also in any organization, business sector He is responsible for the risks associated with his activities. After aggregation, the mentioned risks are reported to the bank's board of directors for decision making.

Originality / Value:

 Creating a comprehensive database of operational risk events in banks, while recognizing these events and adopting appropriate strategies to prevent these events from occurring in the future, leads to the accurate calculation of the amount required to cover operational risks and achieve capital adequacy goals. It is desired by the central bank.

The aim of the present research is to analyze various aspects of virtual education and learning in Shad Application from a post-phenomenological perspective. For this purpose, the post- phenomenological method has been used to determine the Amplification and Reduction of education in Shad. The results show that educating in Shad, despite some advantages, such as more freedom and easier access at different times and places, can lead to specific experiences and behaviors different from face-to-face education. Virtual education can lead to reduced-complete-perception, presented as the optimal grip in this research. The type of relationship between teacher and students and among students are completely changed and reduced. Some undesirable behaviors such as secrecy, irresponsibility, and undermining social education are some examples. Also, due to the Multistbility of the mobile phone, the probability of distraction and sharing attention increase. Due to its non-educational structure, mobile phone motivates non-educational behaviors in students

This study examine the Merton structural model based on market data and the discriminant analysis model based on accounting data in banks during 1386 to 1398. Due to the different structure of banks' balance sheets, for the first time, using the transformed data maximum likelihood estimation method and other liablilty with an adjustment and calculate the market value of assets and their volatility Using the stock price, we calculated the distance to default and the probability of default with the modified Merton model. Then, with the discriminant analysis model and Wilkes lambda index, we introduced a model based on accounting data to measure credit risk in banks. Among variables, inactive credits to total credits, total credits to main deposits and reserves to inactive credits have the most impact on determining the credit risk of banks, respectively, which is determined by z coefficients. The lower  z score, the greater credit risk and vice versa. Finally, using the cumulative accuracy profile and accuracy ratio, which is a new method in determining an efficient model for credit risk, Merton's structural model is compared with z-score model, and finally Merton's structural model with an accuracy ratio of 70.97 as an efficient model for measuring credit risk in banks

The human beings search always their image in the mirror of "Others". Among these Globe trotters, there are a lot of writers who have presented the result of their experiences in their logbooks. The works of these travelers, who are considered as cultural ambassadors, is the point of an intersection of two worlds of "self" and "other". Hence, the study of literary image represented in itinerary works, reveal the hidden aspects of relation between "self" and "other". In his The Journey To The U.S.A (1380), Jalal Al-e Ahmad speculates as an "other" the host country and analyzes the politic, cultural and artistic considerations. In this paper, we rely on the concept of "otherness" which is a sub-theory of postcolonial studies and we sought to study the latest itinerary work of Jalal Al-e Ahmad. The paper will also seek to explore the question of how Al-e Ahmad in this itinerary work found the explanations and plenty of examples to confirm his theory on "the West" mainly presented in the Westernization (1341).

Formulaic sequences (FSs) are among the most commonly discussed and well-documented effective factors in oral fluency both in L1 and L2. The present study aims to investigate the effect of teaching a set of 140 FSs on Iranian EFL learners' oral fluency. The relationship between the use of FSs and different measures of oral fluency is also studied empirically. Forty-eight intermediate EFL learners took part in the study. The participants were randomly assigned into two experimental groups and one control group. One of the experimental groups was taught the FSs with spaced retrievals. The other experimental group was also taught the FSs but with non-spaced retrievals. The control group was taught no FSs. The posttest was conducted one week after the treatment. Multivariate analysis of variance (MANOVA) and other statistical procedures were used for analyzing the data. The results indicated that spaced productive retrieval of the FSs after their explicit and holistic teaching, helped the learners to have longer mean length of runs. The present findings have important implications for solving students' problems in speaking the second language. Therefore, the significance of spaced retrieval of FSs in language teaching and learning should not be neglected.

This study examines the views of high-school students with different Multiple Intellingence about the English language and its learning.
To explore student's views, interpretive phenomenology and qualitative research approach was used. Participants were purposefully selected from 33 third grade students of a high school. After obtaining their MIs profile through Armstrong's questionnaire and McClellan and Conti's (2008) Questionnaire, two students for each Intelligence type were selected. Data were collected using semi-structured interviews and observations and then were analyzed using the Van-Manen method.
Results; The student's narratives were classified and described into five sections: the kind of motivation for learning English, the views on the social status of the English language, the views on English textbook contents and on the method of assessment and teaching.
Conclusion; The results showed that there were some false conceptions among students that should change, some of which include: having grammar interest as the main parameter to learn a language, considering learning a language as a difficult action, having an unfair view about the social level of the English language and that of their own first language and culture. The findings of this study can be used for a better understanding of students and using more effective methods of teaching, learning and assessment.

The purpose of this paper is to study the determinant factors of education and age equality in the marriage. The Sample was 419 subjects of Yazdian couples by the method of cluster sampling. Most respondents were Females and they believed that the equality of marriage and age would cause better situation for marriage. In other words, the findings showed that there was a positive and meaningful relationship between equality of age and education with media and there was an inversely relationship between equality factors as mentioned above with media. Regression test indicated that 84 percent of changes in equality of age and education in marriage could explain 4.2 percent of equality of education in marriage.

Baker's yeast wastewater is one of the types of food industry wastewaters that contain high organic pollution and color. In this study, the electrocoagulation process using iron and stainless steel electrodes were investigated as an efficient method for supplementary treatment of Baker's yeast wastewater. In this experimental study of laboratory pilot, the effects of operating parameters such as current density (i.e. 80,100, 120 and 140 A/m2), time (i.e. 15, 30, 45 and 60 min) and electrode material types (i.e. iron and stainless steel) on the removal efficiency of COD (chemical oxygen demand), turbidity and color from Baker's yeast wastewater were investigated and the optimum operation conditions were determined for each of these parameters by using Taguchi statistical method. Based on the results, the removal efficiency of COD, turbidity and color increased with increasing of current density and operation time and the efficiency of stainless steel electrodes were more than iron electrodes. The optimal operation conditions of electrocoagulation process for supplementary baker's yeast wastewater treatment were: the current density of 120 A/m2, with retention time of 45 min and the use of stainless steel electrodes. The results showed that in these conditions the removal efficiency of COD, turbidity and color were 54.84, 44.98 and 40.26% and the corrosion rate of electrodes and the electrical energy consumed were 0.086 g/lit and 3.226 Watt/lit, respectively. Considering environmental and economical priorities, this process can be suggested as a supplementary treatment process for wastewaters with high organic pollution and color.

Throughout the history, women writers, regardless of geographical, historical and cultural variations, have always been faced with the same concerns and challenges. Women's literature depicts a world based on the masculine priorities and logic concerns. So, due to disturbing laws written by men, women writers have tried to use "feminine aesthetic" and find a proper language to express their concerns and aspirations. In this way, they were capable to represent a clear picture of the woman as it should be. In Iranian and Italian contemporary literature, many women authors have created works based on women's issues. Among these works, we can mention the works of Zoya Pirzad and Alba Deses Pedes who narrate, in a specific manner, the same story about women's challenges and concerns. This paper applies "Theory of the Gynesis in Women Writing" to these two novels formed in two different geographical and cultural origins, and aims to answer the question of how the common characteristics of feminine writing engender fundamental similarities in plot, narrative and characterization? What we can say with certainty is that the characteristics and common factors in both text and meta-text of these two feminine writings engender a realistic and measured image of "women situation" in these two societies

It is evident for everyone that translation is of importance in communication. The reason is due to the fact that translation is considered both as a building bridge and a common bond among various cultures and people around the world. Many researchers and theorists in the translation field consider style in the literary translation as a significant subject. The present study tries to evaluate the style and the significance of taking it into account in a literary translation. Therefore, the study evaluates the stylistics of a short story entitled as “people’s Child” by Jalal Al-Ahmad, translated by Helena Anguizi into French. This study tries to answer the following questions based on Baker’s Stylistic Theories: to what extent observing (taking into account) the styles in translation of Jalal Al-Ahmad’s works assists in meaning retrieval. Also to see if the translator is allowed to change the author’s style and eventually to what extent the translator has the authority to change the author’s style.