فهرست مطالب احمد عبداللهی

Introduction</strong>: Clinical education as one of the critical educational stages has a crucial role in the training and education of human resources and professional future. This study was designed and conducted to investigate the factors affecting the quality of clinical education and compare the views of anesthesia and operating room students in this field.
Methods</strong>: In this descriptive cross-sectional study, 126 students were selected by non-random and quota methods. The data collection was carried out by a standardized questionnaire which included two sections: demographic data and the second section which involved: objectives and training program, instructor’ performance, communication between the instructor and the operating room staff, educational environment, monitoring and evaluation of clinical education. Data analysis was performed by using SPSS software version 21, Chi-square, Fisher's exact, independent t-test and Friedman test.</span>
Findings</strong>: From the students' point of view, the average of clinical education was at a medium level and according to the chi-square test, operating room and anesthesia of disciplines showed no significant difference among different dimensions of clinical education quality and its levels (P≥0.05</span>). The results of the Friedman educational environment test were ranked first and the instructors were ranked last but according to Friedman test, the educational environment was in the first grade and the instructors were in the last.
Conclusion</strong>: Considering the effect of clinical education in students’ professional abilities shaping, it is suggested that in addition to reviewing and eliminating the shortcomings and deficiencies of this field by the officials, increasing the scientific and practical competence of the instructor should be considered and besides that accurate formulation and implementation clinical education objectives and programs in accordance with students’ needs should be given priority in educational planning.</span>

Proper use of professional skepticism leads to high quality in the decision making process and in the correct reporting and commenting in reporting. The main objective of this research was to determine and design the conceptual model and the important factors affecting the exercise of professional skepticism auditors.This study used a qualitative research approach is based on grounded theory method.The statistical population includes experts and experts in the field of auditing, who were selected 16 as participants in the research using purposive sampling approach by sampling method. Data were collected through semi-structured interviews with general guidance method and two methods of participant review as well as review of non-participant experts in research were used to obtain data validity and reliability. As well as through coding and classification in terms of concepts and categories (content analysis), all subsets were linked. Finally, the most important factors influencing the auditors' professional uncertainty in the four axes were the criteria for recognizing the audited unit, the individual characteristics and professional abilities of the auditors, effective drivers and sources of pressure. Then there were the strategies and their consequences.And its conceptual model is designed. It is expected that the model presented in this study can be used as a basis for the professional skepticism of Iranian auditors.

According to the conflict of interest theory, related-party transactions typically occur when a company’s assets are withdrawn in the interest of related parties, and to hide this, managers engage in earnings management. Accordingly, the present study aims at investigating the link between related-party transactions and earnings management in the firms listed on the Tehran Stock Exchange. In addition, it seeks to answer whether political connections moderate this association. To this end, the present study adopts related-party transactions as the independent variable, political connections as the moderating variable, and discretionary accruals as the dependent variable. The statistical population of the research consists of 86 firms listed on the Tehran Stock Exchange during the years 2015-2019. The research hypotheses were tested using a multivariate regression model based on panel data. The findings reveal that related-party transactions are significantly correlated with earnings management. Also, the membership of political figures on the firms’ boards intensifies the relationship between related-party transactions and earnings management.

Memory processes is one of the main components in judgment and decision making, so that effects on accountants and auditors significantly. In this context,memory processes are an integral part of judgment and decision making; because that has a profound important on auditors activity. The chief aim of this paper is twofold. First, it reviews the theoretical and methodological strengths and limitations of the previous literature on the effect of memory on judgments and decision-making in an accounting and auditing context. Second, it proposes a framework that integrates memory functions with factors that may cause biases and errors in judgment and decision-making processes. This framework may be useful for future accounting and auditing research aiming to reveal the fundamental causes for cognitive biases and errors in information processing, rather than considering the human brain as black box. This study is believed to pave the way for incorporating the variable of memory into the further studies in the field.

The adoption of compensation contracts to motivate executives to exert effective and conducive efforts has raised worries about the likelihood of earnings manipulation by management. On the other hand, recent studies show that organizational identity (OI) can have a great impact on motivating managers to exhibit their optimal performance and reduce agency costs as managers’ performance towards the benefits of their firms could enhance their desirability. Therefore, the main purpose of this study is to investigate the relationship between managerial compensation and earnings manipulation with focus on the moderating effect of organizational identity on this relationship. The statistical population of the research includes financial managers of 76 companies in five industries including automobile and automobile parts manufacturing, machinery, electrical machinery and equipment, basic metals and metal products manufacturing listed on the Tehran Stock Exchange in 2018. In pursuit of this goal, standard questionnaires were used to collect the research data following the study of Abernethy et al (2017) and a questionnaire was sent to each company. Finally, 68 companies answered the questionnaires and were included in statistical analysis. The research hypotheses are tested using structural equation method and PLS software. Having ensured the good-fitness of the structural and measurement models, the results reveal that managerial compensation have a positive effect on earnings manipulation and organizational identity has a negative effect on earnings manipulation. Also, organizational identity moderates the positive effect between compensation and earnings manipulation and undermines the severity of the effect. Research findings can help investors, capital market regulators and other accounting information users understand the impact of organizational identity on capital market prosperity and guide their decision making.

Due to the increasing consumption of fried foods, it is important to check the quality of the oil used for frying to maintain the health of consumers. Therefore, this study aimed to determine the amount of peroxide, acidity, and thermal stability of the oils used in Falafel stores in Arak, Iran.

This cross-sectional study was performed on 25 traditional units and 2 industrial units producing Falafel in Arak, Iran, during 2018. In total, 50 and 3 samples were obtained from traditional (two samples from each unit) and industrial units, respectively, to determine the peroxide and acidity based on the standardized methods No. 4178 and 4179. Moreover, thermal stability was measured using the Rancimat device. The data were analyzed using SPSS  software (version 22) through with Wilcoxon tests and correlated t-test.

The results showed that the peroxide and acidity of the used oils were higher than the allowable limit, and the thermal stability was lower than the allowable limit. According to the obtained data, the samples were rejected in terms of peroxide content of 72%, acidity of 68%, and thermal stability of 98%.

These findings show the inefficiency of the oils used in Falafel stores in Arak, Iran. In addition, the shelf-life of half-cooked Falafel should be reduced.

Fraudulent financial reporting which is characterized as the intentional elimination or distortion of information by CEOs to mask their fraudulent performance, is counted a serious corporate crime. Therefore, various studies have been conducted to investigate the various factors influencing the likelihood of fraudulent reporting. In the same vein, the present study, focusing on an aspect of the financial reporting environment, aims at scrutinizing the association between financial statement comparability and the likelihood of corporate fraudulent financial reporting. For this purpose, De Franco et al. (2011) model was used to measure the comparability of financial statements and the approach offered by Ribar et al. (2014) and Rahrovi Dastjerdi et al (2018), based on audit fees is to measure the likelihood of reporting fraudulent. The research hypothesis was also studied by using a sample of 89 companies listed on the Tehran Stock Exchange during the years 2013-2017, and then tested using a fixed logistic regression method and panel data. The results of the research reveal that financial statements comparability mitigates the likelihood of corporate fraudulent reporting. Based on the findings of the research, it can be concluded that financial statements comparability can increase the transparency and comprehensibility of financial reports, reducing the managers' opportunistic behavior and the likelihood of fraudulent reporting.

Auditors, as the experts of a professional career, hold the responsibility of reporting on financial statements, which requires auditors to make impartial judgments. On the other hand, Identity is important, yet distinct, identities in an audit setting with opposing influences on independent and objective auditor judgments that one of these identities is professional identity cause to improve unbiased auditors judgments. Thus, the aim of current research is primarily concerned with developing an identity pattern in audit judgment using exploratory mixed method. The qualitative section of the study is founded on the premises of grounded theory. The data were collected using a semi-structured interview conducted with 16 partners of audit firms, directors of Iranian Association of Certified Public Accountants and managers of Iranian Stock Exchange, which all were selected via snowball sampling method. The central category of identity in audit judgment was analyzed with respect to the four dimensions of individual characteristics, knowledge, skill, experience and characteristics of the audit firm, then is designed regarding the causal conditions, context conditions, intervening conditions, strategies and consequences, and the final model was developed. In the quantitative section, the research hypotheses were developed, and a questionnaire was developed and the sent to 194 partners of auditors who had not participated in the qualitative section. To collect and analyze the data, the structural equation model and PLS software were adopted. The results of the quantitative section showed that environment condition effect on identity in audit judgment and silence and strength of professional identity. Also, identity in audit judgment effects on silence and strength of professional identity. Finally, silence and strength of professional identity effects on audit quality level and major and national consequences.

Falcaria vulgaris is a biennial herbaceous pastureland plant belongs to Apiaceae family, which has been recorded in Iranian traditional medicine. In this report developmental reproductive steps were studied. Flower buds at different developmental stages were collected and fixed in FAA then maintained in Ethanol (%70). After preparation and embedding samples in paraffin, the samples were sectioned by microtome and stained with Hematoxyline-Eosine respectively. Results showed that initiation patterns of flower and floral organ development is acropet. Stamen and gynoecium formation occurred with the time interval. Several schizogenical secretion channels exist in the ovary wall. The flower consists of five sepals, five isolated petals, five stamens and the inferior ovary with two carpels. The anthers are tetra sporangiate type and pollen grains are binuclear and have three colpates. Ovule is anatropous, unitegmic and tenuinucellate. Embryo sac is formed corresponding to the polygonum type.

One of the most important concerns of investors in the capital market is the selection of a portfolio that is optimal in terms of profitability. Therefore, variability in portfolio selection method in investment and complexity in decision making has been greatly expanded in recent decades. Traditional methods in portfolio selection and optimization do not offer enough efficiency that is why the use of innovative methods is preferred. The purpose of this study is to model portfolio selection problem using different risk measures, including variance, semi-variance, value at risk, as well as conditional value at risk and optimization of its value using one of these algorithms, i.e., the ant colony algorithm. In this regard, a comparison of the efficient frontier of different risk methods and a comparison of different models in terms of the CPU time has been made. To determine the optimal portfolio, financial data of listed companies at the Tehran Stock Exchange were used for the period of 2001-2008 (1380-1387). Furthermore, for designing the graphs of the study in order that the comparison of different risk methods is rendered in terms of CPU time, the Excel2007 software was used and to compare different efficient frontier the Matlab7.1 software was utilized. The results of the review indicated that the Mean-CVAR method can show higher levels of return with the least conditional value at risk. On the other hand, run time of the algorithm for the four methods in different sizes of the portfolio was compared. According to the presented results, the time spent on the implementation of the Mean-Variance method assigned the lowest, and the time spent for the implementation of the Mean-CVAR method appropriated the highest time respectively. As a result, it can be said that although the CVAR offers better efficient frontier it is not a good measure for the big sizes of portfolio. That is why, in many cases variance due to its calculation simplicity is still used as risk criteria by many investors

The formation and expansion of NGOs inside and among different countries has been the center of pondering and consideration of thinkers, with the aim of support and protection the rights of human being and nature, real and organized participation of people in determining their own destiny for improving the social life conditions. This article evaluates the theoretical functions of NGOs with emphasis on NGOs in Iran and an specific attention on environmental NGOs .
This is a descriptive study and its data has been gathered by documents and interview with 50 active members of the environmental NGOs. The data has been coded in order to analyze the main social, economic, political and legal problems facing these organizations.
Finding: The findings show the growth of NGOs in Iran. Although this growth in quantitative regard is admirable, but the necessary data for the evaluation of their operation and function is not available. Concentration on the functions of the environmental NGOs indicates the structural and organizational problems in social, economic, political and legal dimensions of these organizations. Ambiguity in laws and regulations of these organizations, weakness in managerial skills controling them, government and politically interest groups interference in their activities are among the most important problems of these organizations.
Along with the theoretical grounds governing the behavior of NGOs in the world, this article tried to evaluate the position and function of NGOs in Iran. The recognition of structural and organizational limitations governing the environmental NGOs in Iran as an example of these kinds of studies and the manner of expert removal of these limitations can lead to positive functioning of these NGOs and provide suitable conditions in the social system in order to support these NGOs in general.