فهرست مطالب محمد نوروزی

The fourth industrial revolution, centered on digital transformation, has changed the nature of work, businesses, organizations, organization leadership, etc., and has left deep effects on them. As a result, the effective exposure of human resources of organizations as one of their basic pillars with this phenomenon is considered essential. In this regard, employees must acquire certain skills to successfully fulfill their roles and jobs, which is called digital skills. Organizations must use appropriate training and development methods to create and develop these competencies. In this research, firstly, with the qualitative method of library studies and the use of interview tools with experts along with the analysis of the themes of the interviews, the mentioned competencies and also the teaching methods were calculated using the library method, and finally, using the questionnaire tool and data analysis As a result, the effectiveness of training and development methods for the creation and development of digital competencies was investigated with the Shannon and Topsis entropy method. Finally, the methods were prioritized in order of effectiveness. According to the results of using the role modeling method, they were determined as the first priority and the use of the coaching method as the last priority to create and develop employees' digital competencies.

Ginger (Zingiber officinale Roscoe) belongs to the Zingiberaceae family and it is one of the most important spices in the world which produces spicy and fragrant flavors and it has many healing properties. This plant does not have the ability to produce seeds due to sterility. The growth of the plant through the rhizome causes the cost of cultivation and the probability of pathogen attack. Therefore, propagation using in vitro tissue culture be effective method for increasing the rate of proliferation and infection control. For obtaining the better results in tissue culture, explants should be prepared from healthy, fresh and strong maternal sources. Somatic embryogenesis usually not used for propagation due to mutation, so it is better to use the rhizome buds as explant to preserve genetic characteristics.

For micropropagation, explants including shoot, leaf, collar and buds of ginger in were used and cultured on MS basal medium supplemented with 9 different hormonal combinations (BAP alone or in combination with NAA) for shoot induction. Shoots were transferred to MS medium containing 1 mg/l NAA or IBA for rooting. Plantlets were transferred to pots and gradually adapted to the greenhouse condition.

The best explant for fast and easy multiplication of ginger was the healthy rhizome. MS culture medium supplemented with 2 mg/l BAP and 1 mg/l NAA produced 7 shoots in each rhizome bud. The best treatment for rooting was MS medium containing 1 mg/l NAA which produced 7 roots per shoot. Then, the plantlets were successfully adopted in pots containing garden soil and cocopeat at greenhouse condition.

The results of this study showed that micropropagation of ginger plant is affected by the type of growth regulators and their concentration in MS medium and the rhizome buds were the best explants for direct in vitro propagation of ginger.

Nowadays, excessive exploitation of natural resources and excessive grazing of pastures has led to a sharp decrease in feed sources for ruminant animals. Considering the fact that today most of the feed materials needed by livestock are expensive, replacing them with cheaper feed materials, in a way that does not result in a decrease in livestock productivity is of great importance. Oak fruit is one of the cheap feed that can be used in animal feed. Livestock feeding with oak fruit is particularly important due to high production per unit area, non-competition with human nutrition and easy access. The Alborz Mountains in the northern part of the country are covered by oak forests, from Talash forests to Naharkhoran forests in Gorgan, according to the climatic conditions and altitude, there are several species of oak trees. Therefore, considering the abundance of oak fruit in the forests of the central part of Mazandaran province and also the lack of scientific studies on the effects of consumption of oak fruit processed with sodium hydroxide and urea on degradability indicators and microbial protein production, the present study is to investigate the effect different levels of oak fruit processed with sodium hydroxide and urea on  ruminal fermentation, morphology, ruminal degradability and  microbial protein synthesis in crossed Zell and Atabai fattening male lambs.

In the first study, from the number of 20 fattening male lambs mixed with Zel and Atabai with an mean age of 5.5±0.38 months and an initial weight of 27±0.4 kg in a completely randomized design with 4 treatments and 5 repetitions for 90 The day was used. The experimental treatments included the control group (no oak fruit + polyethylene glycol) and treatments containing levels of 10, 20 and 40% in the dry matter of oak fruit processed with sodium hydroxide and urea in the diet. In the second study, the number of 3 fistulaized Zell sheep with mean weight of about 40 kg and an average age of approximately 10 months were used to estimate the parameters of degradability. The oak fruit used in this study was randomly collected from oak trees of the Bolandmazo species (Quercus castaneifolia C. A. Mey) in different forest areas of Mazandaran province from late summer to early autumn. Data obtained were analyzed by statistical software SAS (version 1.9).

The results of rumen fermentation parameters showed that there was a significant difference between experimental treatments in ammonia nitrogen, total volatile fatty acids, bacterial population and protozoa of rumen fluid (P<0.05). The highest and lowest concentrations of ammonia nitrogen were observed in the control group and the 20% processed oak fruit treatment, respectively. In the concentration of total volatile fatty acids, the treatment of 20% of processed oak fruit had the highest concentration and the treatment of 40% of processed oak fruit had the lowest concentration. There was no significant difference between the experimental treatments in the results of the morphological characteristics of the rumen villi. Degradability parameters of dry matter and crude protein were determined under the influence of experimental treatments (P<0.05). In the parameters of degradability of dry matter and crude protein, rapidly degraded fraction, constant rate of degradation and effective degradability with different passage rate had significant differences between experimental treatments (P<0.05). In dry matter degradability parameters, the control group and the treatment group of 40% processed oak fruit had the highest and lowest value of rapidly degraded fraction and constant rate of degradation, respectively. The results of gas production parameters showed that there was a significant difference between experimental treatments in gas production potential, short chain acids, digestibility of organic matter and metabolizable energy (P<0.05). The results of excretion of purine derivatives and microbial protein production showed that there was a significant difference between the experimental treatments in the amounts of excreted allantoin, xanthine+hypoxanthine, excreted purine derivatives, absorbed purine derivatives and microbial protein (P<0.05).

The general results of the current research showed that an increase in the concentration of volatile fatty acids, degradability of dry matter and crude protein, as well as the production of microbial protein was observed with consumption of 40% processed oak fruit. Also, an increase in the population of ruminal fluid bacteria and protozoa was observed in the treatment of 20% processed oak fruit. In general, it is recommended to use the level of 40% of processed oak fruit in feeding fattening lambs.

Due to the climatic conditions and the altitude above the sea level, the northern areas of the Alborz mountain range, from Talash forests to Gorgan forests, which are home to several species of oak trees; The use of oak tree fruit due to its nutritious compounds and relying on the appropriate processing method to reduce anti-nutritional compounds and increase its digestibility, has the potential to be investigated in the discussion of feeding livestock. Therefore, the aim of this study was to investigate the effect of different levels of oak fruit processed with sodium hydroxide and urea on performance, apparent digestibility of nutrients, quantitative and qualitative traits of the carcass and some blood parameters of Zell fattening male lambs.

To perform this study, 20 fattening Zell and Atabai mixed lambs with an mean age of 5.5±0.38 months and an initial weight of 27±0.4 kg were used in a completely random design for 90 days. The experimental treatments included the control group (without oak fruit + polyethylene glycol) and treatments containing levels of 10, 20 and 40% in the dry matter of oak fruit processed with sodium hydroxide and urea. The feed consumed by the lambs was in the form total mixed ration at the level of appetite on two occasions (at 8:00 and 17:00). The oak fruit (Quercus castaneifolia) used in this research was collected in the late summer and early autumn from oak trees of the Bolandmazo species, Mazandaran province, Sari city. Experimental animals were weighed every 14 days with 12 hours of feed deprivation. To measure the quantitative and qualitative traits of the carcass at the end of the 90th day of the experiment and after 24 hours of the last feed weighing, 3 lambs were selected from each treatment and killed after 12 hours of feed deprivation. To determine blood parameters at the end of the experiment, 3 to 4 hours after feeding, blood was taken from the jugular vein of the lambs using vacuum tubes containing anticoagulant.

The results of the growth performance showed that the treatment of 40% of processed oak fruit significantly had the highest amount of dry matter intke, daily weight gain, final weight and also the lowest feed conversion ratio (P<0.05). The results of apparent digestibility of nutrients showed that there was a significant difference between experimental treatments in crude protein and NDF (P<0.05). The highest apparent digestibility of crude protein and NDF was observed in the treatment of 20% and 40% of processed oak fruit, respectively. The results of some blood parameters showed that there was a significant difference in the concentration of blood glucose and urea nitrogen between the experimental treatments (P<0.05). The highest concentration of blood serum glucose was observed in the treatment of 40% processed oak fruit. In blood urea nitrogen concentration, the control group had the highest concentration and the 40% processed oak fruit treatment had the lowest concentration. In quantitative and qualitative characteristics of the carcass, the highest slaughter weight, hot carcass weight, cold carcass weight, Leg and Shoulder percentage were found in the treatment of 40% processed oak fruit and the highest carcass yield was found in the treatment of 20% processed oak fruit (P<0.05).

The general results of the present study showed that the fattening end weight, daily weight gain, dry matter intake, lowest feed conversion ratio, as well as valuable parts of the carcass in fattening lambs were improved by consuming 40% processed oak fruit treatment. Apparent digestibility of raw protein and NDF was improved by using 20% and 40% levels of processed oak fruit, respectively.

This paper presents a Butler matrix in Ridge Gap Waveguide (RGW)technology. For this purpose, we first design the riblet coupler in the millimeter wave band. The riblet coupler is designed with a coupling coefficient of 3 dB and a phase difference of 90 degrees at the outputs. Also, the return loss of all ports of this coupler in the frequency range of 53-60 GHz is better than 10 dB. Then we design a crossover and 45-degree phase shifter in the mentioned frequency range. By integrating four ribelt couplers, two phase shifters and a crossover, the Butler matrix structure is formed. The designed Butler matrix has 4 input and 4 output ports. The simulasion results of the designed matrix obtained by HFSS software show that for excitation of each input port in the frequency range of 53-60 GHz, the power is divided approximately equal between 4 output ports with a ratio of about -6 dB. But there is a linear phase difference between the matrix output ports, which also the phase of output ports change as the excitation port changes to other port. The simulation results are valid due to the desired amplitude and phase distribution at the matrix outputs. Also, comparing the results with those obtained by CST software confirms the proper performance of the designed matrix..

The Covid-19 pandemic has become a health problem due to its high rate of transmission and rapid spread worldwide. Therefore, in recent years, many researchers have investigated and spatially analyzed the covid-19 disease with different factors in order to policy and better manage these conditions. Therefore, in this research, by choosing the city of Gerash in Fars province as an example of the southern cities of the country, the efficiency of the GWR model was measured to determine the high-risk areas of death due to corona disease in different age groups.
In this research, the geographic weighted regression (GWR) model has been used to investigate the relationship between deaths caused by Corona in Gerash city and different age groups and spatial modeling for urban policy .
The results showed that among the 10 age groups, one of them, that is, the age group of 61-70 years old, has a significant relationship with the number of deaths, and the highest degree of correlation can be seen in the west of Gerash city, followed by the highest degree of correlation, respectively. It is 0.97 to the north, 0.92 to the center and 0.88 to the south
The specified places are economically weaker than other parts of the city, and the sections of society that are economically weaker are more vulnerable than other sections. Also, the practical results of the GWR model and its high power for modeling will help managers and planners to identify the critical points of pandemic conditions and use them for policy and better management.

Development is one of the main concerns of policy makers and executives of many countries, and so far many ideas and policies have been designed, implemented and evaluated in this field. One of the strategies of economic, cultural and livelihood development in cities and villages is executed through the promotion of tourism which has grown more rapidly and diversified in recent years. On the other hand, trying to improve industrial capacity is one of the most important methods in the field of urban and rural development. The link between tourism and industry, which is manifested in the title of industrial tourism, can also encourage the dual fields of industrial promotion and development. The current research, which was conducted with a combined qualitative and quantitative approach, in addition to identifying the characteristics of the target tourism industry for the development of industrial tourism, analyzed their importance-performance, focusing on the development of the herb industry in Kashan city. In order to identify these characteristics, in addition to library studies, observation and interviewing methods were also employed and finally 9 characteristics were extracted. Then these features were evaluated by 16 experts in the field with the performance importance analysis method. Based on the research findings, paying attention to such characteristics as "innovation degree and difference between the target industry and other industries" and "development capacity of the target industry (tourism)" which have high importance and low performance in the Kashan herb industry, are to be given the first priority.

The aim of this paper is to analyze the relationship between committing risky behaviors based on the level of cultural intelligence and social health of teenagers based on the role of the police. The research method was a correlational description. The target population was made up of all female secondary school students of Karaj city, among whom 384 people were selected based on Krejcie and Morgan's table by multi-stage cluster sampling method. The data collection tools included the questionnaires for measuring high-risk behaviors by Zadeh-Mohammadi and Ahmadabadi (2007), cultural intelligence by Ang and Earley (2008), and social health by Keyes (2000). Data were analyzed using Pearson and multiple regression statistical methods. The findings indicated that there is a significant relationship between cultural intelligence and social health with risky behaviors. Furthermore, cultural intelligence is 0/561 and social health 0/138. They explain risky behaviors that the highest explanation among the dimensions of cultural intelligence is related to the dimension of personal meaning production and among the dimensions of social health is the dimension of social participation. Therefore, it can be stated that there is a significant relationship between the high level of cultural intelligence and social health and a favorable predictive power with high-risk behaviors of students since the lack of any of the mentioned variables will cause depression, pessimism, negative evaluation of events, drug addiction, social abnormalities and other risky behaviors.

Dynamic assessment (DA) is an effective strategy to combine teaching and testing and it is even more enjoyable through digital devices such as computer and moblie devices. The purpose of the current study was to investigate whether the effect of interventionist dynamic assessment through WhatsApp, Bigbluebutton, and face to face classes had significant impacts on English as a foreign language (EFL) learners’ learning of grammar. The participants of this quasi-experimental study were seventy-five male intermediate EFL learners studying English in one of the English language institutes in central Iran. Three intact pre-intermediate level classes were chosen based on non-random convenience sampling and assigned to the three groups of WhatsApp, Bigbluebutton, and traditional group. The instruments that were used in this study were the Oxford Quick Placement Test (OQPT) and a multiple-choice grammar test. Over the course of six sessions, all three groups received interventionist DA strategies in teaching countable and uncountable nouns and determiners. The results of statistical data analysis showed that all three groups had significantly progressed over the study since there was significant difference between the pretest and posttest scores of each group. However, no statistically significant differences were found among the three groups’ means on the posttest of grammar. The findings have implications for language teachers and researchers of second language acquision.

Customer satisfaction is one of the most important components of loyalty and durability towards a product, and this is more important in products that have more competition in their market. In this regard, this descriptive-explanatory was conducted using a qualitative approach. After collecting opinions of organic honey customers, 4390 opinions were analyzed using a ‘web crawler’ software and refining the collected data. ‘Word cloud’ was used for a better and quick understanding of the set of views, and then the research data were analyzed with the thematic analysis method. Finally, the final table of factors affecting the satisfaction and dissatisfaction of organic honey customers was extracted by repeatedly examining the network of themes. The findings of this research indicate that the high price, doubts about the organic nature of honey, and unfavorable packaging are respectively the most frequent causes of customer dissatisfaction, and favorable taste, favorable quality, and satisfaction from repeat purchases are the most frequent causes of customer satisfaction. The research results showed that customers pay special attention to honey itself, and the quality and authenticity of honey have a special effect on their satisfaction and dissatisfaction. Considering that the high price is one of the most important causes of dissatisfaction, factors like free shipping, discounts, etc, can help increase the satisfaction of organic honey customers.

One of the topics of financial market research is the ability to compare the financial statements and risk-taking of banks, which has always been of interest to researchers and is considered one of the most challenging topics in the field of financial knowledge research. Presenting comparable financial statements is likely to facilitate the ability of stakeholders to assess risk in banking, financing and investment activities. Accordingly, the present study seeks to examine the comparability of financial statements and risk-taking of banks by emphasizing the moderating role of bank size and the financial crisis. For this purpose, a sample consisting of 23 banks listed on the Tehran Stock Exchange during the years 1392 to 1398 was selected and tested using a multivariate regression model based on panel data technique. The results indicate that the ability to compare financial statements has a negative effect on banks' risk appetite. Also, the size of the bank and the financial crisis, as a moderating role, exacerbate the negative relationship between the comparability of financial statements and the riskiness of banks.

Based on the theory of gender socialization, women and men show different values when exposed to different moral development. Gender diversity expresses the differences in the moral and personality characteristics of men and women, and people's actions are a reflection of their inner thoughts and feelings. Therefore, the presence of women in the composition of the audit committee and the board of directors makes the organization more effective and reduces the representation costs of companies, and this also reduces financial irregularities in companies through the opportunistic behavior of managers. The development of the capital market and the rules established by the Tehran Stock Exchange Organization in line with the regulatory environment in accepted companies have increased the level of management in companies. However, due to information asymmetry between shareholders and managers, accounting irregularities also exist. However, according to the fuzzy management theory, when the firm's performance is poor, managers tend to provide information in a vague and complex manner because the market may react to the information disclosed in a complex manner with a delay. The purpose of this research is the effect of the presence of women in the board of directors and the audit committee on accounting irregularities. In terms of purpose, the current research is an applied research, and in terms of the method of data collection, it is a post-event semi-experimental research in the field of accounting proof research, that is, it is based on the analysis of past information. In terms of data analysis method, it is correlation research. The current research is an applied research in terms of its purpose, and in terms of the method of data collection, it is a post-event semi-experimental research in the field of accounting proof research, that is, it is based on the analysis of past information. In terms of the data analysis method, it is correlational research, because the current research seeks to find the relationship between research variables in a statistical community. The research data were collected from the compact discs of the statistical and image archive of the Tehran Stock Exchange Organization, the Tehran Stock Exchange website, Rahvard Navin software. Finally, according to the volume of samples, the 13th version of Eviews software and Stata were used for data analysis. Based on the theory of gender socialization, men and women show different values when exposed to different moral development. Gender diversity expresses the differences in the moral and personality characteristics of men and women, and people's actions are a reflection of their inner thoughts and feelings. Therefore, the presence of women in the composition of the audit committee and the board of directors increases the effectiveness of the organization and reduces the costs of representing companies. The findings of the research indicate that the presence of women in the audit committee reduces financial irregularities in companies. Also, the findings indicate that the presence of women in the board of directors can have a negative and significant impact on financial irregularities through monitoring the opportunistic behavior of managers.

Oily sludges are generally formed from oil residues, effluents and wastes of different stages of separation in the petroleum industry and have various and complex compositions depending on the source of production and storage conditions. In addition to reducing capacity and causing corrosion in storage tanks, these sludges will also cause environmental risks due to water and soil pollution. In this study, using physical methods, the hydrocarbon compounds in the sludge are separated from other compounds including water and solid minerals. Then by adding different percentages of separated sludge and natural bitumen to 60/70 bitumen, were formulated bitumens with different quality. The physical and chemical properties of the resulting bitumen were evaluated in the laboratory and the results show an increase in the desired quality of produced bitumen. In this paper, the surface response method (RSM) was used to optimize the bitumen production formulation.

Forest fires are a natural part of the ecosystem, but their uncontrolled spread can result in severe economic and environmental damage. Therefore, it is vital to take measures to prevent and manage their spread. However, given the intricate and complex nature of fires, studying real fires in their environmental context can be challenging, if not impractical. As an alternative, researchers can use computer simulation models based on field studies to better understand fire behavior and its effects on the environment. The FARSITE simulator, based on the Rothermel model, was used to conduct numerical simulations of fire spread with respect to fuel, topography, and weather conditions such as humidity. Simulation results showed that the Sorensen and kappa coefficients were at their highest at 0.80 and 0.77, respectively, in air humidity scenarios; with average values of fire spread rate, flame length, and fireline intensity being 0.58 m/min, 0.54 m, and 74.54 kW/m, respectively. Based on these results, it can be concluded that increasing air humidity is a natural way to prevent fire spread. Furthermore, numerical studies and simulations of fire behavior and spread are appropriate alternatives to experimental studies in this field due to their lower costs and fewer limitations.

Cargo inspection systems aim to detect illegal goods such as weapons, explosives and narcotics, by imaging the object being inspected such as cargo containers, vehicles, trains, trucks or boats. These systems have been common for the last decade and their use has expanded rapidly. This work examines the necessary radiation standards and how to assess the compliance of inspection systems made in Iran with the standard set by the competent authorities. So, the dose ranges of three Cargo inspection systems made in Iran and one foreign system is compared with the authorized dose range, which results show the fulfillment of international requirements by Iran made inspection systems. It was found that the dose rate of the driver in each inspection operation is less than other sources such as natural exposure. Therefore, the authorized times for drivers to use these systems is determined by annual exposure limit of people.

The purpose of this research was to investigate the role of philanthropic behavior and working capital management on the relationship between corporate governance factors and sales growth. The spatial domain of this research was the companies accepted in Tehran Stock Exchange and the temporal domain was the years between 2013 and 2019. In this research, corporate governance factors were considered as independent variables and sales growth as a dependent variable. The current research is in the category of applied research, if the classification of research types based on nature and method is considered, the present research method is It is in the category of descriptive research, and in terms of method, it is also considered in the category of correlational research. In this research, the library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. Based on the method of systematic elimination, 135 companies were selected as a statistical sample. The results obtained in this research are consistent with the documents mentioned in the theoretical framework of research and financial literature.

With Covid19 and the ban on movement, most of the tourist trips were stopped and the led the tourism industry to a decrease. the Corona virus has affected the tourism industry and related businesses. However, the resilience of businesses related to this industry can lead to the revival of this industry as soon as possible. Accordingly, examining the resilience of businesses in the tourism industry and the factors affecting it, such as technological innovation, seems to be a necessary and important issue. Therefore, the present study was conducted to investigate the resilience of urban tourism during the Corona crisis. The research method is descriptive. The statistical population of this study was all active people in startups in the field of tourism in Ardabil province in 1400. According to Morgan sampling formula, 48 people were determined by simple random sampling method, of which 41 could be used after distributing the questionnaire. The research measurement tool is three standard questionnaires of startup resilience,technological intelligence and technological innovation, the validity and reliability of which were examined. Accordingly, the reliability of the Startups Resilience Questionnaire was equal to 0.874, the reliability of the Technological Intelligence Questionnaire was 0.931 and the reliability of the Technological Innovation Questionnaire was 0.864. Findings showed that technological intelligence has a positive and significant effect on technological innovation and resilience of tourism startups. Statistical analysis also showed that technological innovation has had a significant effect on the resilience of tourism startups.

The Financial market analysis is an important issue that influences investors' decisions. This paper developed the stock pricing model by comparing the predicted stock price based on the anchoring and adjustment theory and the real stock price through collecting and analyzing the initial information and data of 122 companies listed on the Tehran Stock Exchange during the period 2011 to 2019. The results of this study show the effectiveness of the anchoring and adjustment theory based on the separation of stock return components and measuring the irrationality coefficient and emotional reactions of investors' decisions in stock prices. Accordingly, the limitations of investors 'ability to process information seem to affect the level of use of reasoning and rationality in decision-making and the effect of bounded rationality through the irrationality and limited attention on stock pricing. Therefore, it is expected that knowledge about the process of bounded rationality based on the rational bounded of investors and the behavioral biases resulting from the irrational part of their thinking, will provide a good explanation for the process of changes in financial markets. This can provide both profit opportunities and costs in investment management so that it can be used in modeling, analysis and investmentstrategies.

The role of banks in the economy of any country is determined by the economic structure of that system. Since the type of economy in Iran is a money-oriented and so-called bank-oriented market, the importance of banks in the economy of Iran is very different. To achieve the corporate mission on the one hand and social responsibility, on the other hand, banks must fulfill this role by changing the composition of their assets. Today, one of the main problems of banks is the amount of their non-current receivables. The ratio of non-current receivables to lending facilities in the banking system is a criterion that is used to measure the health of the bank. Non-current receivables of banks can be the source of many financial and monetary crises in the world and can have many adverse effects on banks, various economic sectors, and on a larger scale, on the people of any country. Undoubtedly, in recent years, the issue of non-current receivables has become an acute issue for the banking system, and the emergence of this crisis in the financial system can lead to the outflow of depositors' savings from banks and, consequently, their bankruptcy. Therefore, those involved in the banking system are seeking to solve this problem. In this regard, the first step to solving such a problem is to identify the factors affecting the increase of non-current receivables and rank these factors. Therefore, the purpose of this study is to identify and rank the factors affecting the increase in non-current receivables of public, private and Banks subject to principle 44 in Iran empirically.

Given the authenticity of the financial statements presented, accruals based on accrual accounting should be able to reflect valuable information about the company's current position and future market prospects. In this case, profits may reflect the personal interests of managers and cause analysts to err in their forecasts and lead to incorrect valuation of profits by the market. Now this research was to examine whether the management of excessive threshold profits will mislead the market or not? By applying the proposed restrictions, 167 companies listed in the 10-year period between 2011 and 2022 in the Tehran Stock Exchange have been selected as a sample of this study. The result of testing the first hypothesis shows that at the 99% confidence level there is a significant direct relationship between earnings forecast error and earnings management. Confirmation of this hypothesis means that by manipulating earnings through accruals, there is a significant difference between earnings per real share and earnings per forecast. The results of testing the second hypothesis indicate a significant positive relationship between earnings forecast error and abnormal returns of new shares listed on the stock exchange, which ultimately indicates the content of variable earnings information. In other words, the announcement of a projected profit causes a deviation in the average abnormal rate of return on stocks. In general, the results of this study show that if managers make mistakes in their calculations for forecasting next year's profit or change their forecasts, investors will have a higher rate of return on capital in proportion to the increase in the percentage of profit forecast errors and the number of times the managers revise their forecast. They demand it themselves. Companies that do not achieve the expected profit or constantly change their forecasts do not have much stability, so they may not meet the expectations of investors.

The purpose of this study is to investigate the impact of operating cash flow on stock returns and earnings stability using a sample of 167 companies from2015 to 2021. This research is a quasi-experimental research in the field of positive accounting research and in terms of purpose, it is an applied research. The method of the present study is inductive and post-event and its statistical method is multiple linear regression model; The results show that the quality of accruals has a significant effect on the relationship between operating profit and cash flow with abnormal stock returns.

In this study, we try to address the effect of managers' mistrust on the financing methods of companies listed on the Tehran Stock Exchange. The statistical population of all companies listed on the Tehran Stock Exchange is between 2011 and 2021. For this purpose, first we identify the companies that have one of the goals of increasing their capital and then a series of factors that we examine in each company. These factors can be: leverage, capital increase, overconfidence, institutional ownership. First, referring to the site of the Stock Exchange Organization, and there, by examining the companies whose purpose of increasing their capital was to reform the financial structure, selected companies were selected. Then, among the selected companies, the companies that had the conditions of adjustment of the statistical community were examined, and finally 167 companies were selected. After selecting the companies, to calculate the variables, information was extracted from three main financial statements: balance sheet, profit and loss statement and cash flow statement of the company. According to the hypothesis test, it was found that financial leverage and capital increase after reforming the capital structure (financial context) is significantly different and such a significant relationship was not observed in other variables.

Cutaneous leishmaniasis (CL) is one of the Zoonotic parasitic diseases caused by protozoa of the genus leishmania. This disease is prevalent in many parts of the world, particularly in Iran. The present study aimed to assess the trend of CL in Gerash, Iran, during 2007-2020.

This study was conducted based on a secondary design. The following data were collected: patient’s age, gender, number and location of sores, disease type and reservoir, place of residence, and type of Construction. The obtained data were analyzed in SPSS software (version 24).

Out of 562 patients, 276 cases were male, and 286 subjects were female. Cutaneous Leishmaniasis was diagnosed clinically and based on laboratory tests in 48.6% and 51.4% of the cases, respectively. The highest and lowest prevalence rates were detected in the age groups of below 10, and over 61 years, respectively. The highest frequency of lesions was in patients with urban leishmaniasis and the most affected areas were hand and face (30.56%).  Moreover, 66% and 34% of patients were infected with urban and rural types of disease, respectively. Furthermore, 61.21% of patients were living in newly-built houses, and the rest were residing in old buildings. In addition, 33% and 67% of them resided in rural and urban areas, respectively.

Due to the high prevalence of CL in Gerash and its increase in 2017, there is a need for coherent planning and effective health measures by the officials of different organizations and public participation to prevent the spread of this disease

Recent research has shown that costs behave asymmetrically; That is, the rate of decrease in costs when sales decrease is less than the rate of increase in costs when sales increase. This asymmetric cost behavior is known as cost stickiness. therefore; The present study investigates the effect of profit smoothing and ownership structure on cost stickiness in companies listed on the Tehran Stock Exchange. In this study, we will first examine the effect of institutional shareholders as ownership structure on cost stickiness and then the interaction effect of profit smoothing and corporate governance with cost stickiness. The statistical population of this research is formed by companies listed on the Tehran Stock Exchange and includes 85 companies active in various industries during the years 2009 to 2021. Multiple regression method has been used to test the research hypotheses. Findings indicate that ownership structure reduces cost stickiness; However, it is not a strong factor in reducing profit smoothing. The results also indicate that there is a significant positive relationship between profit smoothing and cost stickiness.