فهرست مطالب ali bayat

The purpose of the present research is to investigate the impact of the auditor's expertise in the industry on the relationship between the behavioral and ethical tendencies of management and the divergence of investors' opinions.

A multivariate linear regression model was used to test the research hypotheses. To calculate the divergence of investors' behavior, according to the research of Silva and Cerquera (2021) and Salehi et al. Managers' behavioral biases have been measured by the two factors of real profit management and managers' overconfidence, as well as ethical biases by the two factors of dishonesty (profit smoothing) and management error (fraud in financial statements).

 The results of the research hypotheses test showed that fraud in financial statements, real profit management, profit smoothing and management overconfidence have a direct and significant relationship with the divergence of investors' opinions.

The current research provided evidence that shows that the behavioral and ethical tendencies of managers have a direct and significant impact on the divergence of investors' opinions and increases this factor, and the auditor's expertise can reduce these effects.

Introduction</strong>: The rabbit is an important laboratory species for various experimental studies in the gastrointestinal tract. A detailed knowledge of the histological and chemical structure of the rabbit small intestine is important for identifying pathogens and applying appropriate treatment methods. This study aims to investigate the mucin secreted by goblet cells and Brunner glands in different parts of the rabbit small intestine.
Methods</strong>: Five adult male New Zealand rabbits were used for this study. Different parts of the small intestine, including the duodenum, jejunum, and ileum, were collected according to a systematic, uniform random procedure. Samples were processed, embedded in paraffin, and cut into 5-µm sections. Sections were stained for histochemical examination with periodic acid-schiff (PAS) and Alcian blue (AB) (pH 1.0 and 2.5) and PAS-AB (pH 2.5) and aldehyde-fuchsin (AF-AB) (pH 2.5) staining techniques.
Results</strong>: The results showed that the goblet cells of the small intestine responded positively to PAS staining, whereas no positive response was observed in the secretory units of Brunner’s glands. The secretory units of goblet cells and Brunner’s glands responded positively to AB at pH 1 and 2.5, representing sulfated and carboxylic acid mucin, respectively. PAS-AB Staining with (pH 2.5) showed that in the goblet cells of the small intestine, the content of neutral mucin was higher than acidic mucin, while the secretory units of Brunner’s glands contained only acidic mucin. In the AF-AB (pH 2.5) staining of the goblet cells, the content of sulfated mucin was higher than that of carboxylate mucin. In Brunner’s glands, the amount of carboxylate mucin was higher than that of sulfate mucin.
Conclusion</strong>: In this study, the histochemical mucin characteristics of rabbit small intestine are described in detail. The results of the present study reveal similarities and differences with other mammals.

Subject and purpose of the Article: 

Financing the budget deficit through borrowing from the central bank has negative effects on inflation, and the use of Islamic securities is proposed to reduce the budget deficit. The main purpose of research is to investigate the effect of Islamic financial instruments, exchange rate, current government expenses and investment on the budget deficit in Iran.

This research is applied in terms of purpose and descriptive-causal in terms of data collection. The information of the variables from the central bank during the period of 2004-2020 was seasonal and the ARDL approach was used in the estimation with EViews 9 software.

The long-term estimation show that the exchange rate has a slight negative effect on the budget deficit. The ratio of bond sales to real GDP reduces the budget deficit, and the ratio of investment to real GDP has not had a significant effect on the dependent variable. Also, the growth of the government's current expenses increases the budget deficit.

Conclusion, originality and its contributions to the knowledge:

 In order to have a significant effect on the budget deficit, financial bonds should increase production. This issue is done through connecting the financial sector and the real sector of the economy as much as possible. the improvement of the budget deficit from the export channel occurs when the productive and competitive power of the economy is at a suitable level and the economy is not based solely on the sale of raw materials

The current era is known as the "age of information," and the capital market is built on information as the economy's primary engine. The system of financial statements of corporations, which is the most significant source of information used in the capital market, produces an information system called accounting. Fraud and manipulation in these financial statements raise corporate risk, erode investor confidence, and cast doubt on the objectivity of accounting experts. Owing to the significance of fraud, this study aims to offer a way to foretell the likelihood of fraud in the financial statements of businesses admitted to the Tehran Stock Exchange between 2014 and 2021. 180 enterprises listed on the stock exchange make up the statistical sample (532 years of companies - suspected fraud years and 908 years - of non-fraudulent companies). According to the independent auditor's assessment, the existence of dormant assets and items, the doubting of the assumption of continuity of activity, the presence of tax discrepancies with other tax areas, and the dearth of adequate performance tax reserves led to the selection of the companies suspected of fraud. 96 financial ratios have been compiled by examining the theoretical foundations and research. In this research, the supervised methods of support vector machine, K-nearest neighbor, Bayesian network, neural network, decision tree, logistic regression, random forest and the hybrid method (bagging) have been used. The results of the research showed that the performance evaluation criteria of precision, accuracy, sensitivity, and F-Measure and efficiency (ROC) and the accuracy result of the confusion matrix in the combined method (bagging) were 72.45, 61.21, 64.74, 62.93, 73.50, and 72.45 percent, respectively, which indicates the better performance and greater ability of this method to predict the possibility of fraud in financial statements compared to other proposed methods.

Fraud increases business risks and costs, creates investor distrust, and questions the professional competence and credibility of accounting. Hence, this study aims to employ data mining methods for fraud risk prediction at the companies listed in the Tehran Stock Exchange within the 2014–21 period. For this purpose, 96 financial ratios were collected by reviewing theoretical foundations and research literature. The proposed classifiers such as the k-nearest neighbors algorithm, Bayesian network, support vector machine, and bagging classifier were adopted for fraud prediction. The performance of all classifiers were evaluated relatively poor . Therefore, financial ratios were reduced to enhance the proposed classifiers through the particle swarm optimization algorithm. In fact, 11 effective financial ratios were extracted with a precision of 72.92% and a prediction accuracy validity of 84,82 %. The extracted ratios were then reevaluated by the proposed classifiers for fraud prediction. According to the reevaluation results, all of the proposed methods improved with the extracted financial ratios. The research results indicated that the bagging classifier yielded the highest precision and accuracy, i.e., 84.28% and 76.85%, respectively, and the lowest prediction error, i.e., 23.15%. It was also 87% efficient in fraud prediction.

The purpose of this research was to design a wisdom process model with an emphasis on narrative and Qur'anic teachings from Islamic sources. The method of this research was a qualitative type of Grounded Theory, and in order to check content validity, the descriptive contextualization method was used. With the formation of the semantic domain, the concepts corresponding to wisdom were identified in Islamic sources and analyzed in four stages of open, focused, central and selective coding. The result of this stage was the achievement of 1276 open codes, 344 focused codes, 84 central codes, 19 categories and 10 main micro components. These components are: knowledge, distinction, mental processing, control, strength in practice, perspicacity, acumen, insight, comprehend and sagacity. Then, the hypothetical relationships between these components and the process of achieving wisdom were investigated. The findings showed that the hypothetical relationships between these ten components are classified into two levels of "core categories" and "active domains". Based on this, wisdom in the core has the basic elements of "cognition", " control", "diagnosis", "processing", and " strength in practice ", which led to "perception of the best interest" in the intrapersonal domain and "insight", "perception of inner motivation and goals", "perception of concepts and objects", and "acuity" in the extra personal domain. The results were the design of a process model of wisdom, which was evaluated by 6 experts in Islamic sciences and psychology, and analyzed and evaluated using (CVI).

Financial statements are critical to users, as the increasing fraud cases have left behind irreversible impacts. Hence, this study aims to identify the appropriate financial ratios for fraud risk prediction in the financial statements of companies listed on the Tehran Stock Exchange within the 2014–2021 period. The study is based on data from 180 companies listed on the Tehran Stock Exchange, encompassing a total of 1440 financial statements. To select the most appropriate ratios for fraud risk prediction, all financial ratios were tested by three metaheuristic algorithms, i.e., genetic algorithm, grey wolf optimization, and particle swarm optimization. Metaheuristic and data mining methods were employed for data analysis, and these analyses were conducted using MATLAB R2020a (MATLAB 9.8). According to the research results, the fitness function yielded 0.2708 in particle swarm optimization (PSO). With an accuracy of 72.92% after 19 iterations, PSO was more accurate and converged faster than the other algorithms. It also extracted 11 financial ratios: total debts to total assets, working capital to total assets, stock to current asset, accounts receivables to sales, accounts receivables to total assets, gross income to total assets, net income to gross income, current assets to current debt, cash balance to current debt, retained earnings and loss to equity, and long-term debt to equity. The support vector machine (SVM) classifier was then employed for fraud risk detection at companies through the ratios extracted by the proposed algorithms. The accuracy and precision of financial ratios extracted by PSO and SVM were reported at 80,60% and 71,20%, respectively, which indicates the superiority of the proposed model to other models. Considering that the results obtained from the performance evaluation of financial ratios provided by PSO-SVM demonstrate the capability of this method in predicting the likelihood of fraud in financial statements, it can assist financial statement users. By incorporating these ratios about the performance of the target companies and comparing them with those of other companies, users can make more informed decisions in economic decision-making, investments, credit assessments, and more, ultimately minimizing potential losses and risks.

This study aims to investigate the attribution styles of pleasant and unpleasant events in the Qur'an. The method used in this study was qualitative analysis of the content of religious texts (Shojaei, 1399). For this purpose, concepts and statements related to documents were collected from the Holy Quran using two strategies, "lexical search" and "open text reading", and the data were entered into MAXQDA software version 2018 after qualitative analysis. The findings of this study led to 76 initial statements, the analysis of which ultimately led to two descriptive styles of "descriptive" and "prescriptive" in both pleasant and unpleasant situations; And resulted in a total of 9 attribution styles. Descriptive documents in unpleasant situations, including three styles of attributing to "God", "self" and "others"; And descriptive documents in pleasant situations included two styles of attribution to "God" and "self." Prescription documents in unpleasant situations include three styles of attribution to "man", "devil" and "God"; And prescription documents in pleasant situations only included documents to "God." Validation based on two indicators of "reliability" and "applicability" of the findings was reviewed and approved by 8 experts in Islamic sciences and psychology based on content validity index (CVI) and content validity ratio (CVR).

Islam emerged as a religion in the cultural context of the Arab people's ignorance; A culture that is not based on the foundations of reason, knowledge of values and spiritual and moral virtues that was based on prejudices, inappropriate values, ignorance, stupidity, unrestrainedness, superstitions and delusions, it is obvious that between the teachings of the new religion, the emergence of Islam and the culture of the Arab Jahili period. At the level of beliefs, moral values and behaviors, contradictions, conflicts and deep and comprehensive challenges emerge.This research analytically investigates the problem that the Messenger of God (PBUH) strategically managed the challenges that arose with the culture of disbelief and polytheism at the mentioned level by adopting what methods? The result is that the Messenger of God (PBUH) is among the four methods of cultural exposure; Essay, negation, signature and correction, from the three methods of composition, denial and correction, dealt with the strategic management of challenges and provided the ground for the publication and perpetuation of Islamic culture in the text of the Arab Jahili culture and the intellectual geometry of human culture in history, a legacy, model and an efficient method for cultural confrontation with the basics and he left the manifestations of Jahili culture in later ages.Considering the divine position of this book and its revelation in the heart of the events and transformations of early Islam, the Nahj al-Balagheh of Imam Ali (A.S.) as a living witness and historical books such as the Prophet's biography and Tabaqat al-Kubari are the main sources of research.

Stakeholder management is of great importance. Because it is a factor on which the life of the organization depends. Because information and reports are transmitted to stakeholders through managers and managers have different personalities and sometimes personality disorders; Control and supervision have made it impossible to manage economic units and properly manage stakeholders. Therefore, the aim of this study was to investigate the relationship between managerial psychological disorders and financial reporting management and stakeholder investment management. In other words, can the managers of Iranian companies manage the stakeholders by having the type of disorder? Five maladaptive models such as psychoticism, dis inhibition, negative affect, detachment and Antagonism were used to assess managerial personality disorders. The statistical population of the present study is the managers of Iranian companies that have been working in 1399. Using simple random sampling and Morgan table, 101 people were selected as the sample and the data were analyzed using PLS software. The results of analyzing the relationship between managerial personality disorders and financial reporting management and stakeholder investment indicate that managerial personality disorders have a negative and significant relationship with stakeholder management. The findings also showed that the relationship between opposition disorders, inhibition and psychosis with non-significant stakeholder management. There is a significant negative relationship between fault disorders and negative emotion with stakeholder management.

Ibn ʿAsākir is one of the most famous Muslim scholars and historians of the school of Ash-Shaam (Arabic: ٱلشام) in the Golden Age. His famous work known as the History of Damascus (Arabic: تاریخ دمشق, Romanized: Tarīkh Dimashq) is one of the most important sources in Islamic historiography which is written in the style of a dictionary and local history. Ibn ʿAsākir has important traditions and narrations about the early figures of Islam in his book. One of these figures is Imam Ali ʿAlayhi al-salām (Arabic: علیه السلام, literally: peace be upon him) that Ibn ʿAsākir has devoted a significant volume of his book to him and has narrated considerable narrations about him in different parts of his book and beside the figures of the early Islam. Therefore, the mentioned book has been considered by researchers and some parts of it have been published after correction and research, but the section related to Imam Ali (AS) has been neglected in this book. The research on the recent part is important from the perspective of one of the prominent historians of the school of Ash-Shaam in order to evaluate the traditions related to Imam Ali (AS) and the events of his period. Therefore, the present research is using a descriptive analytical method and emphasizing on Ibn ʿAsākir’s book of History of Damascus to find answers to these questions about what Ibn ʿAsākir’s view about Imam Ali (AS) is and what sources he has used in narrating aḥādīth (Arabic: احادیث, singular: ḥadīth, traditions or narrations) related to Imam Ali (AS). Ibn ʿAsākir has presented many and various reports about Imam Ali (AS) and conflicting narrations without religious orientation which are essential in Imam's biography, referring to it and using its information.

Emotional-sexual relations are one of the most important factors of satisfaction in married life. The current research was conducted with the aim of designing the pattern of emotional-sexual relationships of couples based on the Quran and hadiths. The method of this research, in terms of the fundamental goal and in terms of the qualitative approach, is Grounded Theory. The textual community of the research is all the narrative and Quranic documents of Jamia Al-Ahadith software, which was selected in the first step through targeted sampling and based on the saturation principle of 400 documents. Data were coded through MAXQDA software in three stages: open, central and selective. Data analysis led to the identification of 333 open codes, 28 core codes and finally 8 basic components and 3 dimensions. In the end, the data were classified based on the two criteria of "right-duty" and "desirability-value". validation of the findings from the three methods "Content Validity Index Coefficient (CVI)", "Content Validity Ratio Index (CVR)", and "Efficiency Index"; It was done and approved by 6 humanities and psychology experts. The findings of this research showed that the pattern of sexual-emotional relationship consists of background conditions, core dimension and output. The components of this model include verbal-emotional interactions, transcendental view, restraint and management, sexual knowledge, lovemaking, offering, striving for success and emotional-sexual happiness. The results of this research in educational interventions for girls and boys applying for marriage and therapeutic interventions for couples. It is effective with problems related to emotional-sexual relationships.

The topic of this essay is to present a scale of spiritual health based on Islamic sources. The method of qualitative content analysis of verses and narrations and some other Islamic texts and sources is with the semantics approach, and of course, the opinions of experts have also been received from the method of checking content validity using CVI and CVR. According to the semantic approach and semantic analysis of about one hundred Quranic words related to spiritual health, four concepts of cultivation, good life, piety and peace (a healthy heart) were finally obtained as the main components of spiritual health. To build a spiritual health scale according to the arguments in the text of the article, the focus of the search was focused on the word "piety" and in the four dimensions of piety in relation to God (seeking),

Aerosols are solid or liquid particles suspended in the earth's atmosphere, which enter the earth's atmosphere from both natural and human sources. The wind blowing in the deserts, the evaporation of oceans and seas, the eruption of volcanoes, and the burning of forests and pastures are natural sources, and the burning of fossil fuels and the change of the earth's surface cover are human sources of their production. Aerosols can be classified into four types: dusty, marine, urban-industrial, and biomass burning particles. Due to the significant temporal and spatial changes of aerosols and for properly understand their climatic effects, we need to use long-term measurements of satellites and ground-based instruments. Measurements made from space and ground have allowed us to have a detailed view of the properties and effects of different types of atmospheric particles. Ground-based remote sensing is one of the powerful methods for determining the optical and physical properties of atmospheric aerosols.The sun-photometer (SPM) is a spectrometer that records the intensity of the sun's radiation usually in four wavelength channels of 440, 675, 870, and 1020 nm in two modes of measuring the sun and the sky with a limited viewing angle of 1.2 degrees during the day. Spectral aerosol optical depth, columnar water vapor, Angstrom exponent, single scattering albedo, polarized phase function, the real and imaginary refractive index of aerosols, and degree of linear polarization of sunlight are characteristics of atmospheric particles that are extracted from SPM measurements.There are different methods for classifying aerosols using data extracted from SPM measurements. One of the most common methods is to use aerosol optical depth data (a measure of the amount of atmospheric suspended particles) in terms of the Angstrom exponent (a qualitative measure of the dimensions of atmospheric particles). By combining other parameters obtained from the mode of the sun and the sky of the SPM, such as the aerosol optical depth, Angstrom exponent, particle size distribution, and refractive index, atmospheric aerosols can be classified. Our aim in this article is to investigate the ability of the degree of linear polarization parameter to classify the atmospheric particles. The degree of linear polarization measures the linear polarization of sunlight scattered by atmospheric particles (molecules and aerosols). For this purpose, the data of four sites of Banizoumbou, Beijing, El-Arenosillo, and Minsk, which have dusty, urban-industrial, marine, and biomass-dominant particles, respectively, were selected from the AERONET (AErosol RObotic NETwork) data.This paper uses three parameters of aerosol optical depth, Angstrom exponent, and degree of linear polarization extracted from SPM data. The results show that the maximum value of the degree of linear polarization (standard deviation) at the wavelength of 870 nm for dusty (Banizoumbou), urban-industrial (Beijing), marine (El-Arenosillo) and biomass (Minsk) aerosols are equal to 0.14 (0.05), 0.35 (0.10), 0.47 (0.08) and 0.37 (0.08) respectively. Therefore, the parameter of the degree of linear polarization is able to separate dusty, urban-industrial, and marine atmospheric particles from each other. However, biomass particles overlap a lot with urban-industrial aerosols and cannot be separated from each other.

The aim of this study was to compare the level of happiness of parents with one child and parents with several children. The research method is causal-comparative and the research tool was the Oxford Happiness Questionnaire (1989). The population of this study  was all teachers with children in Qom province. In this study, 120 male and female teachers (35-55 years old) from two groups of parents  with  one child (37) and several children (83) were selected by random cluster sampling. Participants responded to the Oxford Happiness Questionnaire items. The results show that there  was a significant difference between the level of happiness in the two groups of parents with one child and parents with several children and parents  with  several children has a higher level of happiness than parents with one child.

The Purpose of this study is to explain a model for assessing the quality of audit reports providing quality ratings for issued reports and finally Conformity of the rank of trusted auditing institutions in the IACPA and the SEO with the obtained rank of the quality of the audit report. The method of the research is descriptive-survey and the implementation method is the Delphi of experts. Finally, a checklist for evaluating the quality of audit reports was prepared. The final checklist consists of thirteen sections; each section is divided into subsidiary indicators. The number of subsidiary indicators determines the quality control score of the reports which is 42 indicators. In order to explain main indicators of the checklist from auditing report standards, the auditor's position regarding compliance with the legal requirements and the tone and frankness of reporting have been used. The research was conducted throughout the year 2020 and the sample used is the audit reports of TSE and OTC Listed companies. The findings show that there is a positive and significant relationship between the quality ratings of the audit report with the ranking of the IACPA. However, there was no significant relationship between the quality rating of the audit report and the ranking of the SEO.

The purpose of this study was to investigate the relationship between crime and personality disorders from the perspective of jurisprudence, law and psychology. To answer this problem, two descriptive-analytical methods and a quantitative correlation method were used. This research has two textual and statistical communities. In examining the relationship between crime and personality disorders from three perspectives of jurisprudence, law and psychology, the textual community included specialized texts of each of these three sciences, of which some theories were explained as examples. The statistical population was the prisoners of Karaj city, from which 66 prisoners were selected as a sample by available sampling method. Participants completed the Millon Clinical Multivariate Test (MCMI-3). Findings in the section of description and qualitative analysis showed that the rules of jurisprudence and, consequently, law, have been set in accordance with human reality and psychological conditions, and this issue has been considered in religious sources, which this study is evidence of this issue. In addition, the findings in the quantitative section on the relationship between crime and personality disorders from a psychological perspective showed that there is a significant relationship between the four personality disorders borderline, antisocial, harassing and paranoid with crime.

A clear transformation has emerged in the thought of Imami jurisprudence and theology during the 4th and 5th centuries AH, and researchers have often investigated this issue and its factors using two different approaches. Some with a context-oriented approach have highlighted historical contexts and considered the evolution of Imamiyyah theology and jurisprudence in this period to be affected by the context and historical conditions, especially the rise of the Buyid dynasty. Some others, using an invariant approach, have emphasized on the stability of Imami thought from emergence to the period in question, and considered the Imami thought of that period to be merely an expansion of the previous texts of the Imamiyyah. In this paper, the first two approaches mentioned in the researches are introduced, then the third approach called “principle-reality” approach which is based on the tradition of Imamiyyah scholars has been concluded that in the analysis of the evolution of Imami theology and jurisprudence in the discussed period, neither contextualism nor pure invariantism was a comprehensive approach. Meanwhile, the "principle-reality" approach that takes contexts, requirements, historical variables of that era as well as preserving the principles and theological-jurisprudential principles of the Imams (AS) is more credible in explaining the issue.

The present study investigates the effect of audit report quality on user behavior. The purpose of this study is to investigate the effect of reporting, legal and language structure of audit reports on user behavior. The present study is an applied research in which descriptive-correlation is used as a methodology. Additionally, data collection is by Delphi method. Audit reports were qualitatively evaluated based on a researcher-made checklist. Finally, to measure the behavior of users of audit reports, both the information inferred from financial reports and data of the returns obtained by investors were used. The structure of audit reports is studied based on the requirements of audit reporting standards, the legal structure is studied based on the provisions of the laws governing the duties of auditors and statutory auditor, and the language structure is studied based on the tone and explicitness of audit reports. Findings show a correlation between user behavior and audit reporting standards and language structure (tone and explicitness). Furthermore, findings show that not only institute’s ranking in both securities and exchange organization and association of certified public accountants, but also audits experience, do not effect user behavior. Meanwhile, audit report quality ranking and score is positively related with user behavior. In conclusion, these assumptions confirm the concept of substance over form in audit reports.

The Messenger of God (pbuh) established the knowledge of Hadith in Medina by interpreting the verses of the Qur'an and statement the Hadith. Listening tand transmission of Hadiths by the companions and Successors in Medina, the appearance of jurists and traditionists such as the seven jurists of Medina and Mālik ibn Anas, and the religious policies of the Umayyads led to the centrality and authority of Medina in the transmission and publication of Hadiths. Until the second century, due to lack of familiarity, jurists and traditionists of Islamic lands did not accept Hadiths common in cities other than Medina (Trans-regional). The main issue of this article is to explain the authority and superiority of medina Traditionists in the first two centuries; and analyzing the contexts and effective factors in the formation of the discourse of trans-regional  in accepting of Hadith, recording and validating of the Hadiths that transmitted the non-medina traditionists. In this research, will be examined, firstly, the effective factors in the centrality of Medina in hadith and its jurists, and in the continue the factors of appearance the trans-regional hadith discourse and the social, cultural and political backgrounds in different Islamic lands among the Sunnis in the acceptance of this discourse.

This article explains the developments and changes of social, religious and political phenomena with descriptive-analytical method and using historical and hadith sources. The efforts of the authors of this research have been based on identifying the social and political phenomena of the earlier centuries and adapting them to the internal developments of knowledge and jurisprudence. In such a way that it is possible to explain a series of developments in jurisprudence and hadith and its impact on the social context.

Since the first Islamic century, there was a discourse under the title of centrality of Medina and its jurists in hadith. A discourse that emphasizes the authority of the jurists of Medina and tries not to accept the hadith of the jurists of other Islamic lands. Beyond that, the jurist must be from Medina; The importance of Medina was such that the actions of the Muslims of this city can be considered as one of the ways to discover the Prophetic tradition. At the same time, the hadiths that introduced the people of Medina as the most knowledgeable; It has indicated the importance of the concept of superiority of the Hadith scholars and medina jurists. Since the time of Mālik, a discussion led by Laith ibn Sa’īd (175 AH) was growing and developing in Egypt and other Islamic cities; who did not accept the dominance and centrality of Medina in hadith. The beginning of Malik's correspondence with Laith ibn Sa’īd shows Malik's sense of danger from ignoring the centrality of Medina in hadith. In Malik's reply, Leith argued the differences between Medina jurists and the dispersion of Medina traditionists in different lands; And he created doubt the authority and centrality of Medina jurists in hadith. From the era of the four caliphs, some Companions migrated to the conquered lands for Jihad, Emirate, religious teachings and judgment. The presence of important people in other lands such as ‘Abdullah ibn Masūd and ‘Ammār Yāsir in Kufa, ‘Abdullah ibn ‘Abbās in Makkah, Abū Mūsā Ash'arī in Basra, ‘Amru ʽās and his son ‘Abdullah in Egypt, Abū Dardā Anṣārī, Ma'ādh ibn Jabal and AbūDhar Ghifārī in Syria; and the formation of hadith circles in these lands provided the backgrounds of breaking the authority of medina native hadith approach in Islamic lands. The formation of hadith circles in the lands of Kufa, Basra, Syria, and Egypt, centered on the Companions during the first century, was able to very slowly create the backgrounds for the appearance of the discourse of trans-region in hadith. Specializing in jurisprudence under the influence of the social needs of the newly established Abbasid government, development of Islamic lands and the entry of different ethnicities and nationalities into the Islamic society had an impact on the formation of the thought of trans-regional in hadith. Also, traveling for hadiths was one of the important factors in familiarizing traditionalists with hadiths of other lands and the formation of trans-regional thinking in hadith. By examining the leaders of the appearance of trans-regional thought in the second century, two points are noteworthy. First, persons like Awzā'i, Thawrī, Laith ibn Saʻīd, Ibn Mubārak, Shaibānī and Ibn ʻUyaynah all appeared from cities other than Medina. Second, unlike Mālik that he did not leave Medina to receive hadith; All of them had traveled to receive Hhadith.

Historical evidence shows that  with the spread of Islam in different lands, Migration of companions from medina for the conquests and propagation of Islam, the formation of Hadith circles in cities such as Kufa and Basra centered on the companions, the gathering of traditionists in Baghdad as the center of the Abbasid trans-ethnic government, the traveling of traditionists to different cities for receiving Hadiths; the main and effective factors  were provided  in the gradual formation and institutionalization of the trans-regional discourse in Hadith. The efforts of traditionists of Islamic lands to collect and write hadith; and the non-Arabic origin of a large number of jurists did not fit with the centrality of Medina approach in hadith. In the meantime, the traditionists who had a non-medina origin were influenced by the travels for receiving hadith, and the listening to hadith by traditionists of different Islamic lands proposed trans-regional thoughts. Shāfi'ī institutionalized the flow of trans-regional discourse in hadith by providing criteria for evaluating the hadiths of different lands and writing the first book "Al-Riasālah" in Baghdad, the trans-ethnic city of the Abbasid era. In order to solve the problem of conflicting hadiths, he wrote the book "Ikhtilāf al -Ḥadīth "; And for the first time, he put together the hadiths of the transmitters of different cities and presented ways to resolve the inconsistencies of these hadiths. Therefore, it is not a coincidence that he wrote the book "Ikhtilāf al-Ḥadīth" and officially accepted the discourse of trans-regional in Hadith.

In this article, using the method of document-textual analysis, we discuss the gradual transformation of the Middle Persian/Pahlavi into Dari written with Arabic alphabet and its impact on Iranian historiography in the Islamic era. Studies show that even before the Arab invasion of Iran, Dari had increasingly replaced Pahlavi as the spoken language (at least in the Sassanid court), and despite the use of Pahlavi in Zoroastrian texts, not everyone was able to wholly comprehend it. After the Arab invasion, presumably by the flight of the King Yazdegerd III and his court to the eastern regions of Iran, Dari made its way to those parts. After some Iranians converted to Islam and became familiar with Arabic, its alphabet became used to write texts in Persian. Furthermore, by the translation of Pahlavi texts into Arabic and then Persian, the tradition of Iranian historiography, in turn, left its mark on Islamic historiography.

This is a mixed method developmental and applied type of research. In the study’s qualitative section,15 experts were interviewed, selected via the snowball method. Moreover, the required categories and concepts were extracted utilizing the grounded theory. In the quantitative part, using the mentioned concepts, a Likert scale questionnaire was designed and provided to 302 accounting and auditing graduate and PhD students in at the universities of Tehran, Karaj, Ghazvin and Zanjan. The sample size was determined utilizing the Morgan table and the sample was selected via the random sampling method. The SPSS24 and LISSREL 8.8 software were used to analyze the data. According to the findings of the qualitative component of the research, the consequences include: Increased accountability (5 concepts), social capital (5 concepts), cost management (2 concepts), teamwork (2 concepts), organizational attitude (4 concepts). Furthermore, the underlying conditions affecting auditing firms fighting against corruption are: Administrative-managerial failures (6 concepts), sociocultural failures (7 concepts). The findings of the confirmatory factor analysis in the quantitative part also confirmed the model derived from the qualitative section.

In academic researches almost researchers to measure audit quality have been used researches several variables, such as) Accruals, auditor rotation, auditor reputation, number of audit clauses, size of auditing institution, number of employees, expertise in industry, fees, experience, etc.(. This research shows that the mentioned factors affect the audit quality. The aim of this study was to investigate the impact of cultural and structural features of auditing institutions on the quality of audit reports. There is less research that examines the quality of audit reports. To achieve this goal we have been studied 57 trusted auditing institutions of the Securities and Exchange Organization in 2020. To measure the quality of audit reports, a checklist has been prepared through Delphi Expert. Independent variables of this research are cultural and structural features of institutions. The cultural features of auditing institutions in this study are derived from the cultural dimensions of Hofstede, which has been designed using the opinion of professional experts for each of Hofstede cultural features. The findings show that there is no significant relationship between time horizon, individualism-collectivism and ambiguity space with the quality of audit report. There is a significant relationship between other cultural features (Masculinity – Feminist and power distance) with the quality of audit reports. On the other hand, there was no significant relationship between structural features of institutions (Human Resource Structure, auditor fees and auditor's professional experience) with the audit report quality.

Aerosol optical depth in 550 nm and angstrom exponent measurements with MODIS have been studied with 1-degree resolution for the period 2006-2017 in the middle east. Moreover, tropospheric aerosol optical depth and depolarization ratios measured at 532 nm with CALIOP have been studied for same area and same period of time too. These parameters have been classified seasonally. Optical depth results show high values for the region especially in spring and summer seasons. During the cold seasons, optical depth values are much less compared with their values at warm seasons. At spring, dust sources located in northern Iraq and those located in central and northern parts of Arabian Peninsula are much more active. Sources located in southern parts of Arabian Peninsula get more active by summer. Angstrom exponent results show that in arid and semi-arid parts of middle east, aerosol sizes are mainly in coarse mode. In arid parts of Iraq and Arabian Peninsula coarse mode particles are dominant during 4 seasons, but for arid parts inside Iran coarse mode is dominant during warm seasons and a modification in suspended particle sizes can be seen during cold seasons. Depolarization measurements of CALIOP show that almost in all seasons, non-spherical particles are ready in middle east atmosphere which is usual for an area inside the dust belt.

The aim of this study was to construct and validation of the Spiritual health of couple relationships questionnaire based on Islamic texts (the Holy Quran and narrations in books before the fifth century AH in the book Narration of Mizan al-Hikma). To extract the conceptual components of the spiritual health of couples' relations and compile items from the method of qualitative content analysis of Mayring (2004) and evaluate the opinions of experts by selecting 10 experts by purposive sampling method and validate the questionnaire by survey method in a sample of 205 people Married students of Qom University and Qom Branch of Azad University have been used. To measure the validity of each component (and micronutrients) and items, in particular, the opinions of the evaluators are used to measure the content validity index (CVI) and content validity ratio (CVR). In this research, data analysis was performed using version 26 of SPSS software. The validity of the criterion by calculating the correlation coefficient of the present questionnaire and estimating the value of marital intimacy needs of Bagarozi (2001) dimension of spiritual intimacy is 0.861 and is significant at 0.01. The result of construct validity test using exploratory factor analysis method was a factor of 3 with a load higher than 0.3, which makes a total of 71.435% of the total variance of the marital relationship health questionnaire. The obtained factors were: spiritual affection, spiritual confrontation and spiritual etiquette. The validity of this questionnaire is 0.702 by calculating Cronbach's alpha and also by calculating Spearman-Brown coefficient is 0.946 and Guttman halving coefficient is 0.943. As a result, the Couples' Spiritual Health Relationships Questionnaire can be used as a tool for valid psychometric properties in psychological research.