فهرست مطالب asghar karami

The aim of this study was to investigate the components and objectives of the storytelling curriculum with a qualitative method based on interviews with relevant experts. The research approach is qualitative and its a survey method. The statistical population included all curriculum experts and primary education professors in universities who have research activities in lesson planning and primary education. To select the sample, purposive sampling was used. The specialists were purposefully selected. The aim was to increase the likelihood of the presence of all experts in the field in the sample. The logic and purpose of theoretical sampling are determined by the type of coding. First, the theoretical foundations and main themes of the interviews were extracted, coded, and classified. Two expert referees, open codes and subcategories, main categories, and finally abstracts were extracted. Therefore, it is possible to design a curriculum based on storytelling for the first year of elementary school based on Hokins' educational model.

The purpose of this research is Effectiveness of the Green Tax Sustainability Consequences based on Themes of Pluralistic Decision in Petrochemical Firms. The methodology of this research is a mix methodology and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. But the target population in a quantitative part was 22 managers of petrochemical firms, which is acceptable from the statistical population due to the requirement of rough theory analysis. In this study, based on the meta-synthesis analysis of the selected researches, 6 pluralistic/pluralistic decision propositions and 4 consequential components of green tax sustainability were determined, which entered the Ruff collection analysis phase due to the confirmation of theoretical adequacy based on Delphi analysis. The results in this section identify the most influential pluralistic/pluralistic decision-making proposition, the three propositions of social responsibility in decision-making; it was the reduction of conflict of interest in decision-making and the legitimacy of decision-making that affects green tax sustainability and reduces emissions as the most effective component of green tax sustainability consequence.

The main purpose of this study is to test the relationship between types of cash and profitability based on economic, accounting, and consolidated approaches for manufacturing companies listed on the Tehran Stock Exchange. In this regard, first, the theoretical foundations and internal and external background of the research are examined and in the next step a sample of 165 companies from manufacturing companies based on the fixed effects method and three research models based on the panel econometric approach for the period 2016-2016. Is. The results of estimating the first model confirm the significant relationship between the criteria for measuring the profitability performance of manufacturing companies based on the economic approach of investors with the total flow of free and operating cash. On the other hand, the analysis of the second model of the research showed that there is a significant relationship between the criteria for measuring the profitability performance of manufacturing companies based on the integrated approach of investors with the total flow of free and operational cash. Also, the third hypothesis of the research, which states that there is a significant relationship between the criteria for measuring the profitability performance of manufacturing companies based on investors' accounting approach with the total flow of free and operational cash, was confirmed after estimating the third model of the research. Finally, suggestions for improving the financial performance of selected manufacturing companies were presented based on the results.

Presenting an audit report is the basis for developing competitive strategies that, in the form of operational transparency, are able to guide stakeholders in financial decisions and inform them of operational information and facts. Because auditors have a crucial role to play in reporting these reports, they need to be more balanced, both professionally and on the basis of psychological functions, in finding performance gaps with the functional realities of companies. Therefore, knowing the individual characteristics in this area can help to develop the functions of the audit report. This is because auditors, like any person in charge of a profession, may face disruptions and negative performance characteristics that make it difficult for them to disclose corporate performance facts. Hence this study was to analyze the causes of alienation of conduct in a professional career path for a more comprehensive understanding of the auditor's job is frustration. This research is a mix of methods because through the analysis of grounded theory and with the participation of 17 auditing experts, it seeks to identify the components and statements related to the causes of behavioral alienation in the professional career path of trusted auditors of the Stock Exchange Organization. Then, through the link analysis method and with the participation of trusted auditors of the stock exchange organization, it tries to examine the stimuli and consequences of behavioral alienation in the professional career path of auditors in the form of a systematic representation model. The results obtained from the qualitative part of the existence of three cultural; Social and structural dimensions in the form of 7 categories. The results in the quantitative part also showed that the lack of symbols of professional behavior in the auditors of the stock exchange organization under the component of cultural dimension is the most important functional stimulus in auditors' professional frustrations as causes of professional behavior alienation that can result from this cultural disorder. Cause social conflicts in the professional work of certified auditors of the stock exchange organization.

Since the two essential characteristics of the audit profession are serving the community and gaining the public's trust, auditors' social responsibility is important in promoting social trust, information transparency, and public confidence. The end-product of auditing is used by investors, creditors, regulators, governments and the general public, the perception of audit quality varies among stakeholders, and is a multidimensional concept. because previous research has identified only a limited group to determine the factors affecting audit quality and given the environmental conditions of the auditing profession in Iran, many areas that could affect the quality of auditing have been overlooked. This research seeks to enhance this understanding Level of social trust by identifying and ranking auditor quality improvement strategies Is the view of stakeholders .In this study, based on the areas of the financial reporting supply chain and using the Delphi method and the trapezoidal fuzzy entropy, various aspects of audit quality and rating. The strategies for its improvement were studied. The present study is applied in terms of purpose and descriptive-survey in nature.From the experts' point of view, strategies such as: "increasing the accountability of managers, exercising strong oversight over the activities of auditing firms to ensure full professional independence, supervision and professional care ؛ Training and quality control, evidence-based commenting, applying secure referral guidelines and contract pricing, and strong oversight to prevent job referrals, increasing auditors' legal responsibility for professional reporting, monitoring of the activities of the institutions, committed and independent use of financial managers, "to improve audit quality are of special importance.

As the final product of the audit is used by investors, creditors, regulators, governments, and in general the community, the perception of audit quality varies among stakeholders. Since the research has so far only recognized the quality of the audit from the point of view of the people in the profession, and, given the environmental conditions of the audit profession in Iran, many areas that can affect the audit quality are ignored. Moreover, the studies did not provide a comprehensive framework based on the views of stakeholders. Therefore, the use of financial reporting Supply chain areas due to the inclusion of all stakeholders included a comprehensive study on the identification of effective components The quality of audit that comes with the financial reporting cycle is provided. In this study, using the results of the fuzzy Delphi method, the research data were analyzed. In this regard, the major categories, major categories and extraction categories were analyzed from the research data. And was presented as a quality audit model based on financial reporting supply chain. Given the multifaceted quality, from the standpoint of experts and stakeholders, the quality audit model, which includes, (domain, components, dimensions, and content components) is presented. The results of the analysis indicate that the components affecting the quality of audit can be related to the main dimensions of "organizational structure and governance, internal control system, professional standards and regulations for financial reporting, suppliers and suppliers of financial statements, financial statements set , The general jurisdiction of creditors in financial statements, the structure of audit institutions, the implementation of operations and the reporting of crediting in the financial statements, the profession and the audit market. " Meanwhile, the findings reveal many effective factors in different aspects to increase the quality of auditing in Iran. With regard to the components extracted from the research data, a selection of effective components in different domains was presented at the end.

The purpose of this study is to investigate the factors affecting customer acceptance of using applications in the context of digital marketing of mobile products. This research is quantitative research with the purpose of application and descriptive survey strategy. The statistical population of the research is Bamilo customers in Tehran. The sample was calculated based on the Cochran formula of 384 people. The researcher used random cluster sampling to select the sampling method. The validity of the research questionnaire was obtained through face validity (expert opinion) and construct validity (confirmatory factor analysis test) and its reliability through Cronbach's alpha coefficient. In this research, data analysis was performed by a path analysis test. The results showed that overall technology readiness had a significant effect on 5 variables of customer attitude, perceived usefulness, ease of use, excellent performance, and perceived compliance. Also, understanding the usefulness has a significant effect on customer attitude and customer desire. In addition, four variables of ease of use, excellent performance, perceived compliance and store reputation have a significant impact on customer attitude. Also, three variables of ease of use, excellent performance and perceived compliance have a significant effect on perceived usefulness.

Agricultural poisons are one of the most important groups of pollutants in agricultural industries that cause environmental pollution. The main objective of this research was to remove imidacloprid from contaminated water by using modified magnetic-silica core-shell nanoparticles.
This study was conducted at the laboratory scale and batch system. The physical and structural characteristics of the synthesized adsorbent were determined by scanning electron microscopy (SEM). In addition, the effects of various parameters such as pH, initial concentration of imidacloprid, adsorbent dose, and contact time were investigated in order to determine the equilibrium isotherms and adsorption kinetics. The potential of the adsorbent for removal of imidacloprid showed no significant change after four runs of the reaction.
The highest efficiency was found to be 97.85 %, achieved at the following conditions: a contact time of 67 minutes, an adsorbent dose of 0.06 g/l, an initial concentration of 15.6 mg/l and a pH of 6.5. The correlation coefficient of Langmuir isotherm (R2=0.9843) was higher than that of Freundlich (R2=0.8). Therefore, the Langmuir isotherm model is hereby introduced to be used for predicting the adsorption behavior of imidacloprid onto the nano-adsorbent from an aqueous medium. The reaction kinetics fitted well with the pseudo-second-order model.
A modified magnetic-silica core-shell nanoparticle is a cost-effective and recoverable adsorbent for efficient removal of imidacloprid from contaminated water.

Silica gel with low density can be prepared via various methods. According to abundance and low price, using sodium silicate as a silicon source in order to prepare initial seeds is one of the suitable and native methods. In this research, a suitable method based on the cheap raw materials and the ease of preparation was selected. In this method, as in the conventional one, primarily hydrosol was prepared through the reaction of sodium silicate and sulfuric acid. Then after conducting varius tests, the effective factors in reduction of the silica gel density such as: the time of rapid setting, alkalinizing the washing medium of the hydrogel, using solvents with low surface tension to prepare alcogel or acetogel, and curing them in the critical point temperature and pressure of the mentioned solvents were studied. Finally, a product with 0.18 g/cm3 density, 7.5% adsorption capacity in 60% relative humidity, 17 micron particle size and 230 m2/g surface area at super critical point of aceton, was synthesized.