علی ذبیحی

Tabari's written proverbs are often recorded as singulars in local history books, and they all refer to historical events and sidelines of the battles of Tabaristan or Mazandaran. These cases are classified as historical proverbs. The time, place and persons in these parables are known and definite. Although these proverbs have been common among the people of the region for several centuries, none of them reached the contemporary period and they exist only in the same historical books. Regarding the written parables of Tabari / Mazandarani, no suitable background has been written so far. This issue can be seen in the entry of encyclopedias and the beginning of published books and articles. Most of the contemporary books that deal with Mazandarani parables are written for taste and patriotism; therefore, despite the importance of such published works, this deficiency is observed in all of them. Considering the relative knowledge of the most important published historical and contemporary works, this study aims to fill this gap. Due to the historical nature of the article, the research method is descriptive and the method of collecting information is library.

To start a successful investment, the best approach is for investors,in addition to financial literacy and investment knowledge, to have sufficient information about their psychological and personality characteristics as an investor in the capital market.These dimensions together,explain the risk-taking capacity of investors. The current research, with a futures studies approach.identifies the most important factors affecting the risk-taking capacity of investors and examines the extent and manner of their influence on each other.This research is applied in terms of purpose, and in terms of method, it is a combination of documentary and survey methods, and in terms of nature, it is based on the new methods of futures studies, analysis and exploration, which was carried out by using a combination of quantitative and qualitative models. In order to collect data in the qualitative part, semi-structured interviews were used. The interviewees were experts in the field of capital market and were selected purposefully. In the second stage, quantitative data was collected and analyzed by examining the sources and background of the research and categorized into 29 categories. The analysis of the MICMAC results shows that among the 29 extracted factors,four categories of Micro and Macro economics conditions, Investor's experience, Personal futures studies, and the investor's knowledge condition were determined as the factors with the most direct and indirect effects,respectively.Also,seven categories of Micro and Macro economics conditions,demographic factors, investor's knowledge conditions, investor's experience, investor's cultural conditions,Social individual factors and political conditions were introduced as key drivers in determining the risk-taking capacity of investors.

Audit quality is one of the most important issues that has always been the focus of many researchers. Despite the efforts that have been made so far, more efforts are still needed to solve the issues and problems in this field. Challenges such as the method of paying audit fees, the pricing of audit services, the selection of audit institutions and their tenure have been considered in this research, so that solutions can be found to reduce the economic dependence of auditors and increase healthy competition in the market. provided audit and improvement of audit quality. The aim of the research is to provide a practical model for improving the audit quality level with an emphasis on improving the procedures. The research method includes the review of previous literature and researches and the use of the systematic approach of theorizing the foundation's data. After identifying the damages and weaknesses in the current procedures governing the audit market, a proposed model was designed to eliminate the existing gaps. The proposed model in the current research was designed with the participation of 16 experts and experts in the field of auditing during an interview in 1401, and in order to make audit fees transparent, audit market healthy, improve audit quality and respect the rights of all stakeholders, Strategic factors are classified into three categories: corrective, regulatory and restrictive policies and procedures.

In the past, Iranian architecture and urban development followed a specific trend associated with the architecture of its previous era. But in the contemporary era, this trend undergone changes and evolutions in this field. The present study sought to investigate the factors affecting architecture and urban development in the First Pahlavi period and to analyze some of the factors that have provided the ground for these evolutions, and also to examine the impacts of these changes and evolutions on contemporary Iranian architecture and urban development policymaking. The present study was a qualitative and quantitative one, which used library sources and studies in order to collect the data. Moreover, Analytic Network Process (ANP) and Super Decisions software were utilized to analyze the data. The study results indicated that factors such as archeology, training architectures, artistic congresses, archeology and the Association of National Monuments, militarism, and modernism have had a significant impact on the architecture and urban development of this period; and the extent of the impact of changes on architecture and urban development has been equal. The most influential factors in architectural evolutions have been modernism and archeology of that era; and factors such as training architectures, scientific congresses, and militarism have affected urban development evolutions.

 Psychological well-being includes various dimensions of mental health, such as job satisfaction, self-confidence, sense of belonging, and purposefulness at work, and has a significant impact on the quality of life of the individual and the productivity of the organization. Accountants, as one of the job groups with heavy responsibilities and high sensitivity, are directly affected by these factors. They must manage sensitive and complex activities with care, honesty, and compliance with financial laws. Therefore, psychological tensions and pressures caused by accuracy and accuracy at work, along with organizational expectations and legal requirements, cause accountants to face psychological challenges more than other jobs. These challenges may lead to increased stress, burnout, and even psychological and moral conflicts, all of which affect the mental health and productivity of accountants. Considering the nature of professional ethics in an accounting system and attention to psychological well-being, the study aimed to investigate the effect of professional ethics on the psychological well-being of accountants.

 The statistical population of this descriptive-correlation study included all certified accountants of Iran Khodro Company, whose number was 10,000 according to the inquiry of Iran Khodro Company and they were working in 1403. The sample size was 373 people selected through Cochran's formula, using the random sampling method. In this study, to collect data, standard questionnaires on the professional ethics of Cadozir (2002) and psychological well-being (1980) were used. Analysis of data was done using statistical software (SPSS) and Imus software.

 The results showed that the coefficient of the standard path between the variable of professional ethics and psychological well-being was equal to 0.72, which shows the effect of professional ethics on psychological well-being. Also, the value of the t statistic is approximately equal to 8.517, which, in addition to being greater than the borderline value of 1.96, is also greater than 2.58. As a result, it can be accepted with at least 95% confidence that there is a significant relationship between professional ethics and psychological well-being. According to Figure No. 1, you can see the factor loadings of each of the components of the variables. The value of the coefficient of determination is a number between zero and one, the closer it gets to one, the greater the amount of variance explanation. It is called the estimation of t coefficients. The model in the mode of t coefficients or the mode of significance shows the values of the t statistic, which are used to judge the significance of relationships. In such a way that if the values of t statistic are between +1.96 and -1.96, the coefficients are not significant and lead to the rejection of the research hypotheses, and in the case that they are outside this limit, they are significant.

 According to the results of this study, it can be said that accountants act with more confidence in their decisions when adhering to ethical principles. Adherence to ethical principles is beneficial for accountants in two ways: firstly, it reduces the psychological pressure caused by moral conflicts or difficult decisions, because accountants no longer have to conflict between their job requirements and their moral values; Second, compliance with ethical principles creates a sense of commitment and loyalty towards the profession and organization, and as a result, it is effective in reducing stress and increasing job satisfaction. These findings also indicate that when accountants deal with clear and reliable ethical standards in the work environment, they feel more relaxed and secure and are less psychologically stressed. This type of ethical environment and adherence to professional principles prevents problems such as chronic stress, anxiety, and job burnout because accountants focus on fulfilling their responsibilities with clear and ethical principles instead of trying to comply with unethical requests or unnecessary pressures. These results highlight the importance of creating and promoting ethical frameworks in accounting work environments, as such frameworks not only enhance the mental health and well-being of accountants, but also help organizations increase productivity, reduce financial errors, and increase trust and transparency. Compliance with professional ethics in the workplace not only helps improve mental health and individual performance but also plays an important role in strengthening professional communication and a sense of belonging among employees. When accountants work in an environment where ethical principles are well respected and justice is evident in decisions, they feel more secure and respected for their work. This leads to a stronger sense of trust and loyalty towards the organization, as they are confident that the work environment supports them as professionals and recognizes their ethical values. In such an environment, accountants feel that the organization cares about their professional values and principles, and this strengthens their job commitment and motivation. On the other hand, the sense of trust and belonging that arises as a result of observing professional ethics, causes accountants to enjoy more empathy and support. This kind of empathy, especially in the face of challenges and work pressures, helps accountants to distance themselves from the feeling of isolation and exhaustion and to be more confident about their place in the organization and their abilities. In this case, working relationships also improve because people are in an environment where shared values and ethical standards are accepted as organizational principles. This type of fair work environment based on ethical principles creates a positive atmosphere in the organization where accountants and other employees are encouraged to cooperate, consult, and help each other instead of unhealthy competition and individualism.

Due to the expansion of the capital market in the past years and the people's unique acceptance of this market, behavioral financial studies of individual investors have become more important. The complexity of the decision-making process has caused any decision to be influenced by the Attributes of each investor. Risk-taking capacity is one of the most important components that is a function of the decision maker's Attributes. This study seeks to empirically identify the factors affecting the risk-taking capacity of investors. So far, few researches have been done regarding the risk-taking capacity of individual investors in the capital market, and there is little information about the behavior of investors in this field. Therefore, there is a significant gap in this field and this study helps to fill this gap in the literature by identifying the factors affecting the risk-taking capacity of individual investors. We in this study aimed to find, what determines how much risk investors take in the capital market? Went on this way that Using the opinions of experts, present the risk-taking capacity of investors in Iran's capital market of the grounded theory approach. 

The personality trait criterion consists of five specific personality attributes, including agreeableness, conscientiousness, neuroticism (emotional instability), extraversion, and openness to experience. In this study, we used a quasi-experimental design and a post-event approach. To test the hypotheses, we used a structural equations model (version 3 of Smart PLS software). 

In this process, 52 concepts and 29 open codes were created and were grouped in the main 6 axes of the grounded theory. Based on the analysis of the questionnaire data, due to the lack of software distribution, the research model was tested and confirmed by the partial least squares method with the help of SmartPLS version 2 software.All the interviewees, equivalent to 100, have mentioned the five variables including the personality of the investor, the company situation, the conditions of the micro and macro economy, the Investor's knowledge status and the technical analysis of stocks and markets. Also, the category of investor personality, in addition to the number of repetitions of the codes, in terms of generality and comprehensiveness among the respondents, was also a priority, which shows the importance of this category. The categories of attributes of online transactions (including ease of access and lack of restrictions) with 5 repetition codes and social conditions (including the concepts of the impact of social welfare, social security, social responsibility, ethnicity and geographical region) with 7 repetition codes had the lowest percentage of frequency and generality. 

The analysis of the collected data in terms of frequency indicates that the categories of investor personality (including investor's emotional biases and investor's cognitive biases) with the number of 162 repetitions of the code is ranked first, company situation (including liquidity situation, industry situation, company efficiency, company profitability, structural condition and company size) with the number of codes 119 is ranked second, micro and macro economic conditions with the number of codes 78 is ranked third, the situation of investor knowledge (including the three concepts of having investment knowledge, having financial literacy and having the knowledge of reading stock charts) ranked fourth with 73 codes and technical analysis of stocks and markets ranked fifth with 70 codes.Finally, the paradigm model was categorized into 6 main dimensions of causal conditions, intervening, contextual, central phenomenon, strategies and consequences.The most important influencing factors in each dimension on the risk-taking capacity of individual investors were determined as follows:In the dimension of causal conditions, in the order of a) variable of investment knowledge of the investor b) trust of investors to the market c) having financial literacy d) Being aware of market psychology.In the dimension of intervening conditions, a) the variables of job and expertise and the amount of income of the investor and b) the variable of self-management of the investor.Next, the background conditions, a) variables: exchange rate, inflation rate, bank interest rate and deposit interest rate, b) global price variables and the occurrence of wars in the world and c) attention to political conditions and the effects of sanctions.In the dimension of the central phenomenon, a) variable of technical analysis of the whole market, b) technical analysis of stocks and c) knowledge of fundamental analysis.In terms of strategies a) determining the strategy in the three axes of analytical strategy, time strategy and investment resources strategy, b) simultaneous use of fundamental variables and technical models and charts to predict the future, c) the ability to predict the future and readiness to face it and d) having the power of patience and tolerance to create change and achieve results.In terms of consequences, a) choosing the optimal portfolio, including choosing the best companies in the best industries, b) choosing a portfolio (basket) of stocks with a P/E lower than the market P/E, and c) determining the return expected by the investor.

The purpose of this paper is to provide a model to identify the impact of spiritual intelligence on emotional intelligence and behavioral tendencies based on personal judgment to improve the decision-making process of investors. The research method is "descriptive (non-experimental)" and a survey method was used. In the data field method, a normal anonymous questionnaire containing closed questions with an ordinal and optional scale was used in connection with the research hypotheses. A researcher-made questionnaire was provided to 232 investors of the Tehran Stock Exchange, who were randomly selected based on the Cochran formula. To reject or prove each research hypothesis, inferential statistics, Pearson's correlation coefficient, and structural equation test were used. It has been done. Analyzing the data using SPSS statistical software and graphs using EXCEL software, drawing and regression and solving structural equations using AMOS software. The results indicate that the variable of spiritual leadership/community leadership has the greatest impact on spiritual intelligence and the variable of strategy adoption has the greatest impact on emotional intelligence and the variable of harmful error has the greatest impact on the variable of behavioral bias and the degree of influence of spiritual intelligence on emotional intelligence and behavioral bias The order with the factor load of 0.62 and 0.574, and the impact of emotional intelligence and the variable of behavioral change on the investor's decisions was with the factor load of 0.9 and 0.83, respectively.

Since the beginning, accounting has had no other goal than to raise the values of accountability to the stakeholders, and the philosophy of this profession is considered to be merely improving the level of information transparency for users. This knowledge in the public sector has a more sensitive mission to respect the rights of others due to the greater awareness of the existence of stakeholders, so that with the beginning of the second half of the 20th century onwards, especially in advanced countries, accounting has accepted more responsibilities for a more comprehensive response to the stakeholders. In other words, the experts in this field, especially with the change of the social system structures of the countries, believe that the role of accounting affects the more effective interaction of the governments with the beneficiaries. Because accountability in this profession has evolved strategically and operationally due to the change in social expectations and the influence of economic/political, cultural and international conditions, these changes require the development of accounting to gain more legitimacy. It is essential in the public sector. Therefore, in this situation, the responsibility of accountability has forced the governments to explain their actions more clearly to the citizens and expose the results of the approved programs to evaluate the judgment of the independent monitoring institutions and the people to promote public legitimacy.

This study is in the applied research category regarding the results. It is considered exploratory in terms of purpose and mixed in the type of data collection. Therefore, a range of related processes and complementary analyses of the qualitative and quantitative sectors were used to determine the most likely scenarios for implementing accrual accounting and determine the most stable dimension of legitimacy in the public sector. In this study, first through content screening, an effort was made to identify similar research on the subject of accrual accounting challenges with the participation of 14 experts in the accounting field. Then, through the analysis of linkage matrices and mix-and-match, the most challenging factors in the implementation of accrual accounting were determined by conducting interviews to determine the basic themes of these factors. In the quantitative part, with the participation of 50 managers and financial experts of the General Department of the Ministry of Economy and Finance of Mazandaran province, who had the necessary experience and knowledge regarding the implementation of accrual accounting, an effort was made to determine the status of each of the solutions through a mutual evaluation matrix. The solution to the challenges of implementing accrual accounting is determined based on the separation of scenarios so that finally, based on the matrix of mathematical functions, the determination of the most stable legitimacy of the public sector based on the development of the implementation of accrual accounting in the future is determined.

The results of the study showed that the most effective matrix of accrual accounting in the General Department of the Ministry of Economy and Finance of Mazandaran province to improve the legitimacy of the public sector is the same mathematical function matrix or accrual accounting matrix as a terrarium, which can be the most desirable dimension of legitimacy, i.e. practical legitimacy create in the public sector.

In this research, the qualitative part used the theme analysis process due to the lack of integration related to identifying accrual accounting implementation challenges. According to this process, firstly, to determine the overarching themes by selecting 12 primary research, a total of 9 researches related to the present topic were selected, and during the linking matrix process, the influence and dependence of each theme were determined and then by placing each of the identified themes in According to the two factors of power of influence and power of dependency, the base of the Mi'kmaq matrix should be selected the most effective drivers of the challenge of implementing accrual accounting in the public sector. The result obtained in this study shows that the public sector needs to give priority to the development of its technological capacities to face the challenges in the implementation of accrual accounting to improve the level of holistic functions of accrual accounting in recording financial events so that it can achieve practical legitimacy by speeding up the transparency of the financial functions of the devices and institutions under the General Administration of the Ministry of Economy and Finance of Mazandaran province.

Tax revenues are one of the most important sources of government income and provide a major part of its expenses. The main goal of this research is which of the decision tree algorithm and linear multivariate regression methods provides a better prediction of tax evasion of legal taxpayers. Based on the theoretical foundations and background studies of a set of variables including 57 financial and non-financial indicators at three macroeconomic levels, taxpayers and tax auditors, in a sample consisting of 964 cases of legal entities at the level of the Mazandaran General Administration of Tax Affairs for the years 2012 to 2019 with The use of Python and Stata software has been investigated. At first, the sine-cosine identification algorithm was used to select the influencing variables. The results of the data analysis showed that the variables at the level of taxpayers and tax auditors are more effective in predicting tax evasion. Also, the findings indicate that the predictive power of the decision tree algorithm is higher than the linear multivariate regression

The purpose of this research is evaluation of the challenging areas of implementation of accrual accounting in the General Department of the Ministry of Economy and Finance of Mazandaran Province. The methodology of this study is mixed, so that in the qualitative part, through systematic screening, the challenging areas of accrual accounting implementation in the public sector are identified. Then, during two stages of Delphi analysis, an attempt is made to check the reliability of the identified dimensions. Finally, in the quantitative part, through interpretive ranking analysis, it seeks to evaluate the areas identified in the context of the General Department of the Ministry of Economy and Finance of Mazandaran province. The results of the study in the qualitative part indicated the existence of 9 challenging areas for the implementation of accrual accounting in the public sector, and during the process of fuzzy Delphi analysis, 8 criteria were confirmed as the reasons for the gap in the implementation of accrual accounting. Then, in the quantitative part, it was determined that the challenge of applying accounting standards of the public sector is an effective factor in creating a gap in the implementation of accrual accounting in the General Department of the Ministry of Economy and Finance of Mazandaran province.

The auditing profession has a fundamental role in increasing the quality and credibility of financial reports, and in the discussion of the quality of auditing services, in addition to auditors' specialized knowledge and skills, auditors' ethical characteristics are very important .Therefore, the purpose of this research is the effect of role ambiguity on the honesty and competence of auditors with regard to the moderating role of spiritual intelligence using the structural equation model approach. The statistical research population of auditors working in the audit organization and private sector audit institutions is a member of the official accountants society of Iran in the year 1400. Barclay et al.'s (1995) method was used to calculate the number of selected samples and 260 people were selected by Barclay's method. The research data was collected from Armega Zarfar (2016), Rizohos and Lirtsman (1970) and Amram (2007) questionnaires, and structural equation method was used for modeling and hypothesis testing using Smart PLS software. The results of this research show that role ambiguity has a negative and significant effect on the honesty and competence of auditors.Also, the results of the research indicate that spiritual intelligence does not moderate the negative effect of role ambiguity on the integrity and competence of the auditor. The results of this research can help audit institutions to recognize and improve ethical dimensions and spiritual intelligence in auditors working in the profession, reduce role ambiguity, improve the work environment for emotional health, evaluate performance based on competence, and make work processes smoother

Governments need stable and reliable financial resources to carry out their public duties, and taxes have long been one of the most important sources of funding for governments to carry out their duties. Preventing or reducing the amount of tax evasion has been one of the important concerns of governments in the economic field in recent years. In this research, the category of tax evasion using artificial intelligence and focusing on a set of 57 financial and non-financial indicators at the macro-economic level, taxpayers and tax auditors, in a sample including 978 legal taxpayers' files of the General Directorate of Tax Affairs of Mazandaran. It has been examined for the years 2011 to 2018. In this research, in order to extract effective features, sine cosine and gray wolf optimization algorithms were used, and decision tree and artificial neural network algorithms were used to model tax evasion and test features. Based on the results, the sine-cosine optimization algorithm along with the decision tree predictor has a lower error value than other models and provides a more accurate model for predicting tax evasion.

Disclosure of corporate sustainability information is done with the aim of increasing transparency, promoting brand value, good reputation and legitimacy, optimizing ability against competitors, motivating employees and supporting control and information processes. Despite the emphasis on information disclosure by international organizations, many business organizations under the influence of structural and behavioral variables do not have adequate output and we do not see proper stability reporting by them in the country. With such an approach, the main question of the research is whether the components of organizational culture and contingency factors are a suitable model for influencing and explaining sustainability reporting with the approach of economic performance in Tehran Stock Exchange companies?The present study is applied in terms of purpose and descriptive survey method in terms of nature. The statistical population of the present study includes all companies listed on the Tehran Stock Exchange, which was calculated through a statistical formula of sample size to 53 people. In addition, the data collection method includes: 1) library method 2) field method 3) databases and data collection tools are: checklist with zero and one scale for measuring sustainability reporting indicators and closed-ended Likert scale response questionnaire for Assessment of organizational culture indicators and contingency factors.results show that:Components of organizational culture (attention to detail, attention to results and attention to members of the organization) and contingent factors (individuals) are a suitable model for influencing and explaining sustainability reporting with an economic performance approach in Tehran Stock Exchange companies.

Job-related stress is important in explaining a wide range of behaviors and attitudes in stressful audit work environments. Burnout, as a dysfunctional stress syndrome, is expected to affect auditors' professional ethics. Therefore, the purpose of this research is the structural equation model approach in testing the ethical dimensions of auditors under the influence of job burnout and spiritual intelligence. Barclay et al.'s method was used to calculate the number of selected samples, and 260 people were selected as the sample size. A standard questionnaire was used to collect research data, and structural equation method was used for modeling and testing hypotheses using SmartPLS software. The results of this research showed that job burnout has a negative effect on the ethical dimensions of auditors, including honesty and integrity, competence and impartiality of auditors. Also, in this research, the effect of job burnout on ethical dimensions was investigated with regard to the moderating role of spiritual intelligence. The results of the research indicated that spiritual intelligence moderates the negative effect of job burnout on the honesty and integrity of the auditor, but spiritual intelligence does not moderate the negative effect of job burnout on the competence and impartiality of the auditor.

The tendency to distort, fraudulent financial reporting, deliberate misappropriation of funds, fraud, demagoguery, hypocrisy and lack of ethics are clear examples of immoral tendencies that may arise from auditors and their clients in the financial statements. One of the most important issues facing business executives is the quality of financial information and its compliance with accounting standards, which is assessed by auditors. Therefore, the present study investigates the relationship between planned behavioral tendencies, Machiavellian behavior and audit quality in the Tehran Stock Exchange. The statistical population of the present study is all auditors working in the Iranian Auditing Organization. To achieve the objectives of the research, 830 questionnaires were distributed and 482 questionnaires were received. Analyzes were performed using PLS software. The results show that behavioral tendencies have a significant effect on audit quality and the role of mediating behavioral behavior is effective in this regard. Also, model fit indices indicate a good explanation of the structural model and the real model.

Nowadays, by the development of cities, the relationship between humans and the surrounding environment in addition to translating this relationship into architectural elements, has been widely explored. One of the main concepts in the process of urban design is wayfinding. Humans find their direction in urban spaces mostly by the means of urban signage. Therefore, by moving through the city, a clear image of the environment should be formed in the individual’s mind in order to collect the visual information and comparing the recorded images, proceeds to find the correct direction. That is why simplifying the human’s perception of the urban environment might be one of the primary and necessary stages of urban design.  The present study object is to identify the influencing factors of legibility and illegibility of urban spaces in regards to facilitating the wayfinding process in both the old and new context of the historical city of Kerman with desert architecture and design. The present research is qualitative in nature. The research method is descriptive-analytic, and data were analyzed inductively. The data collection was conducted using library documents, field notes, and observations. Analyzing the case studies, it was observed that the wayfinding process in the old context of Kerman can be done much easier and more rapidly than the new context. The results indicated that wayfinding in the old context, due to the proper utilization of urban signage and landmarks that help the environment to be perceived better, is done more conveniently than the new context. The results of this study can help the urban designers and relevant decision-makers to use exclusive methods and create a more legible environment.

People employ an internal process to make decisions, a decision–making style. Attribution is the process people use to link events and behaviors to their underlying factors. When humans fail at something, they attribute that failure to reasons and justify it over the lack of control. Optimistic people attribute failure to external, unstable, and other reasons. Dedicated and pessimistic people attribute the cause of failure to inner, stable, and general attributes. In auditing, the effect of these characteristics on judgment, decision–making, and the type of auditor's report and its impact on the decisions of clients of auditor services is essential. So, this study investigated the relationship between attributional styles and the inability to make decisions in auditors working in audit firms and the audit organization.

The current research was applied in terms of purpose and descriptive correlational in terms of method. The statistical population included all auditors working in auditing firms and the auditing organization in 2019. Using the available sampling method, 310 auditors were selected as a study sample. The measurement tools were the Attributional Style Questionnaire (Peterson et al., 1982) and the General Decision–Making Styles Questionnaire (Scott & Bruce, 1995). Data analysis was done using descriptive statistics (mean and standard deviation) and inferential statistics (the Pearson correlation coefficient) in SPSS version 22.

The results showed a negative and significant relationship between the subscales of decision–making inability and attributional styles in the subscales of stability/instability (positive), internal/external (negative), stability/instability (negative), and general/specific (negative) (p <0.01). The highest correlation coefficients were between rational decision–making style and internal/external subscale (negative) (–0.868) and between intuitive decision–making and general/specific subscale (–0.848). There was a positive and significant relationship between the subscales of inability to make decisions and attributional styles in the internal/external (positive) and general/specific (positive) subscales (p<0.01).

Based on the current research findings, there is a significant relationship between attribution styles and the inability to make decisions. It seems necessary to empower decision–making and proper thinking to reduce auditors' problems.

Bathing of preterm infants can potentially cause disruptions in the infants' behavioral responses. Considering the prevalence of preterm infants in Iran, the aim of this study was to investigate the relationship between nurses' caregiving behaviors and preterm infants' responses to bathing.

In this study, conducted in 2018 in the neonatal intensive care unit of Rouhani Babol Hospital, 60 babies were bathed by 7 nurses. The nurses' caregiving behaviors and the baby's behavioral responses were video recorded. Using a pre-prepared checklist, the nurses' caregiving behaviors and the baby's behavioral responses were observed and recorded every 10 seconds to determine the frequency. Pearson's correlation coefficient and a multivariable logistic regression model were used to analyze the data. A value of p<0.05 was considered significant.

The mean intrauterine age of the infants was 31.72±1.77 weeks and the mean age of the nurses was 29.62±1.75 years. In this study, nurse talk was directly related to finger grasping and opening, punching (p=0.049), and eye closing in infants (p=0.020). The nurse's gentle touching of the baby was directly related to the baby's emoticon (p=0.025). There was a direct relationship between suddenly and forcefully grabbing the baby with sudden jumps, tremors, and muscle contraction (p=0.004) and closing the eyes (p=0.037).

Nurses' caregiving behaviors are related to infants' stressful behaviors during bathing, so the occurrence of infants' stressful behaviors can be significantly reduced by quality nursing care.

The audit fee is one of the important issues that occupy the mind of the business owner and the auditor, and they should clearly negotiate about it. Various factors can affect the cost of auditing. Among these factors, we can mention the amount of cash kept by government and non-government companies, and even companies with high and low ratings. In this article, the auditors' reaction to the cost The audit has been reviewed according to the amount of cash held by government and non-government companies. For this purpose, the data required for this research has been collected from 80 member companies of Tehran Stock Exchange in the period from 2014 to 2019. The statistical method used to test the hypothesis of multivariable (linear) regression and the use of Wong's test is to examine the relationship between the responsibility of the auditor and the excess cash held. The results show that by keeping other factors constant, there is a significant relationship between cash retention and audit cost, and it reflects the fact that auditors have different levels of cash retention in government and non-government companies, and even high-ranking companies. They react down.

Since increasing the non-systematic risk can increase the cost of capital for the company, in this situation, management is more motivated to manage the profits. According to the above, the purpose of this research is to examine the effect of non-systematic risk on profit management. From the statistical population of this study, 120 companies listed in Tehran Stock Exchange for the period 1391 to 1395 have been investigated. For statistical analysis, quantitative statistical analysis including regression analysis method was used. Also, Excel and Eviews software have been used to analyze data and extract the results. The results of the research hypothesis test show that non-systematic risk has a positive effect on earnings management.

Health promotion nursing activities for the elderly with COPD is different in various health care structures, and research in this area can help to identify the existing knowledge gap. The aim of this study was to determine health promotion nursing activities for the elderly with COPD.

 This descriptive, cross-sectional study was conducted in 2020. A total of 180 nurses working in teaching hospitals affiliated to Mazandaran University of Medical Sciences were selected using the convenience sampling method. Data collection tools included a demographic questionnaire and a researcher-made questionnaire on health promotion nursing activities for the elderly with COPD. The data was analyzed through the SPSS software version 18 using t-test, ANOVA and multivariate regression.

The mean age of nurses was 34.58±8.05 years, 84.4% were female and 70.6% were married. The mean score of health promotion nursing activities was 197.10±37.90. Among the dimensions related to health promotion activities, “drugs/smoking cessation” (34.4%) and “self-empowerment” (32.8%) had the lowest frequency. There was a significant relationship between health promotion nursing activities with the work place (P=0.034), age (P<0.001), gender (P=0.022) and marital status (P=0.014).

The health promotion nursing activities for the elderly with COPD was above moderate levels. In-service training programs and internal conferences are needed especially in the area of ​​counseling behaviors and smoking cessation in order to improve the professional competency of nurses.

The purpose of the present study is to investigate the effect of spiritual intelligence on emotional intelligence and its role in controlling auroral errors in order to improve the process of investor decision making. To achieve this goal, a random sample of 300 TSE investors was selected for the sample. Required data were obtained through distribution and collection of questionnaires. Pearson correlation coefficient and structural equation test were used to analyze the data. Data were analyzed by SPSS software and graphs by EXCEL software and Structural equation analysis by AMOS software.According to the factor loadings in the research model, among the variables of spiritual intelligence and emotional intelligence, respectively, in spiritual intelligence, belief in religious capacity in factor decision making with factor of 0.81, heart rate in decision making of 0.67, conversion to failure Opportunity 0.40, spontaneity, courage 0.4 had the most impact and emotional intelligence index, respectively, factor index 0.74, stress and stress factor 0.64, emotion control 0.59, external communication adjustment 0.35 had the most effect on the aural error variable, respectively. Corporate cheating variable with the factor of 0.88, disclosure rating decline of 0.55 had the most impact. The level of 0.25 on emotional intelligence, emotional intelligence on control of perceptual errors is 0.62 and finally its effect on decision making is 0.24.

Development of accounting is a very dynamic and multidimensional process. Thus, The purpose of this research is Explanation and presentation a efficient contingency model of accounting development in Iran. For this purpose, data from 183 companies in the period between 1388 -1396 related to Tehran Stock Exchange companies and other national data related to the research variables were used and used for modeling development of accounting from structural equation modeling technique that is of  type of multivariable regression. The results of this study indicate that all the variables of this  research, including economic development, capital market development, privatization and audit quality, have a direct effect on accounting development, but the variable of capital market development has negatively influenced on development of accounting by mediator variable of economic development. In describing the results of the research hypotheses, it can be stated that the conditions of the country's environment at the macro level in recent years have provided the ground for growth of accounting profession, and this growing process also can be continued in country by corrrect planning and represent the actual  position of accounting and auditing by professional institutions and experts.

The purpose of this study is to investigate the relationship between strength and overconfidence of managers and fraudulent reporting in companies listed on the Tehran Stock Exchange. Research in terms of applied purpose and research method is descriptive-accounting regression and based on real information in companies' financial statements. In this study, the power of the manager was identified using the criteria of board independence, dual duties of the CEO and tenure and overconfidence using the two criteria of investment costs and over-investment. Multivariate regression was used to test the hypotheses. The study sample is 122 companies listed on the Tehran Stock Exchange for the periods 1394 to 1398, which were tested using the integrated data method. However, a significant relationship was observed between managers' overconfidence and fraudulent reporting.