امید آخوندی

Erosion and sediment transport is an important river phenomenon and is very important for river engineering and management projects. The morphological changes that occur due to the construction of cross structures in the flow path are the response of the river to establishing a balance between erosion and sedimentation. Therefore, the reaction of the river should be evaluated before any structure is built along the river. In the current study, the hydraulic conditions of the river in a 5 km long path from the Kabudkamer River in Zarand Saveh in Central Province before and after the construction of hydraulic structures in the flow path were modeled using the geometric data of 200 cross sections in the HEC-RAS software. Hydraulic parameters such as water level, water surface width, flow velocity, bed shear stress, Froude number, hydraulic depth, and velocity were evaluated before and after device construction. The results showed that in the case of creating a structure and obstruction, the flow speed decreases as the flow approaches the dam, while after passing over the dam, the flow speed increases. Therefore, in this case, the erosion will increase after the overpass. In the absence of a barrier, the flow speed was almost constant before reaching the section with an overpass in the blocked state, but after passing this section, the flow speed increased. The construction of gabion dams in river basins has reduced the peak flow of floods with different return periods. As the return period increases, their effect on the reduction and control of floods decreases.

In recent decades, following the exploitation of groundwater, especially in areas with limited surface water and in which groundwater is the greatest resource in meeting the needs of water demands, the trend of reducing the volume of aquifers has increased. Meighan watershed, which includes Meighan wetland, is one of the most important plains of Iran that supplies a significant part of Arak city's drinking water and many agricultural wells. Since the drought causes a rapid reduction in surface flows, declines the ground water level, intensifies the wind and water erosion, changes the quality of water resources, causes ground settlement and especially, leads to the problem of salinization of drinking and irrigation water, it is necessary to evaluate the effects of drought and manage its risk.

The study area of Meighan is located in Central Iran with 2854.63 km2 area. To investigate the possible drinking water crisis in the region, water level decline of agricultural wells, and the risk of ground settlement in the groundwater measurement network, the observed groundwater level and absolute height of groundwater level data were collected in 46 piezometric wells in the statistical period of 1986-2006 and 2006-2020. For each year, an average isopieze map was drawn. Then by deducting the maximum and minimum values in each well, the amount of loss in each year was determined. These data were used to draw maps of annual decline. The reason can be the lack of proper feeding of the aquifer due to the decrease of precipitations and drought and as a result of the reduction of the aquifer storage due to the excessive exploitation.

From 1971 (the first data collection) to 2004, with the increase in the number of deep and semi-deep wells, the discharge rate of the wells has increased by a total of 531.5 mm3. In 2009, despite the increase in the number of wells, the discharge rate of wells has decreased by 153.9 mm3 in 6 years. In the last data collection in 2020, the number of wells and their discharge rate have decreased which indicates drying up of the wells due to the decline in the groundwater level in many areas of the plain which has led to the disuse of wells.Reviewing the decline maps of 1986-2006 and 2006-2020 indicate that the northern and eastern areas of the plain do not show significant changes and have a relatively constant trend. However, as it is shown in isopieze maps, in the western regions and in the south of the plain, groundwater level has had the highest decline. From 2006 to 2020, in the north and northeast, as well as in the south, west and southwest of the basin, there are areas with the highest rate of decline.

According to the analysis of rainfall data and the absolute height of groundwater level of Arak Plain, it can be concluded that the amount of rainfall does not directly affect the decline of the groundwater level. Research results indicate that before 1986, the hydraulic slope of the Arak plain aquifer conforms to the level of the plain and the Meighan playa has been a natural drainage of the plain. However, during the period of 1986-2006 with the increase and concentration of exploitation wells in the western and southwestern parts of the plain, the hydraulic slope of the aquifer has inclined towards the western regions. From 1986 to 2006, it can be concluded that the maximum groundwater level decline of 20 meters occurred in the western and southwestern areas of the basin and extended to the eastern areas of the basin. However, from 2006 to 2020, the decline classes have increased significantly, such that in the west, southwest, north and northeast of the basin, an increase in the groundwater level decline up to 70 meters has been observed.

We can consider the book value of a firm as a beginning point in valuation, and after it is affected by many various factors, we could reach to the market value of the firm that is observable and can be measured. In this research by focusing on accounting, finance and economics in Iran, we try to reach an integrated model that could explain factors of each domain that affect the gap between the book value and the market value of the Tehran Stock Exchange firms. In this research, we interview 16 experts in accounting, finance and economic domain in Iran. Using grounded theory, we obtain a qualitative model of factors that affect the gap between the book value and the market value of the Tehran Stock Exchange firms. Encouraging indirect investments in capital market, application of IFRS Standards, optimal use of liquidity available, are among the accomplishments of this research that help to change the gap between the book value and the market value of the Tehran Stock Exchange firms

The complex and dynamic nature of watershed problems requires flexible and transparent decision-making that embraces a diversity of sciences and values. However, while the significance and effective role of stakeholder participation in natural decision-making and its benefits have been emphasized and discussed by different scholars and it has been considered in national and international planning, it has not been put into practice in desirably, leading to the discontent of some watershed stakeholders and operators. As watershed projects play an increasingly important role in managing soil and water resources throughout the world, knowing the factors involved in encouraging residents of watershed areas to participate in watershed activities is considered a significant principle in realizing the effective participation of stakeholders in integrated watershed management and achieving the intended goals in this regard. Therefore, the identification of such factors can help relevant authorities benefit from the effective participation of the stakeholders in conservation activities. This study sough to identify, classify, and prioritize the factors involved in discouraging people from participating in watershed projects, using the viewpoints of the experts and residents of Bozijan watershed in Markazi Province. 

Different factors which may be involved in discouraging people from sustained participation in watershed plans were classified in terms of economic, social, human (educational and propagational), and planning indices. To this end, these factors were identified and categorized based on the review of related literature, and in-person interviews with experts and residents of the watershed area. Then, pairwise and Likert questionnaires were prepared as a measuring tool whose validity were confirmed by expert opinions. Finally, after determining the sample size via Cochran formula, 101 questionnaires were administered and the indicators and sub-indicators involved in discouraging people from sustained participation in watershed plans were prioritized, using Fuzzy Analytical Hierarchy Process and Friedman Test.

After identifying various factors involved in non-participation in watershed projects, they were classified in terms of are educational-propagational, social, design-executive, and economic indices and sub-indices for the Bozijan watershed.
In this study, eight questionnaires which had been completed by experts and one hundred and one questionnaires which had been completed by residents of the watershed area were analyzed via T test, Analytical Hierarchy Process, and Friedman nonparametric test. The results showed that while from the experts’ viewpoints, the educational-propagational, design-executive, economic, and social indices were, respectively, the most influential factors involved in order of propriety in the non-participation of the Bozijan watershed’s residents in watershed management projects, it was educational-propagational, economic, design-executive, and social indicators that contributed the most to such non-participation from the resident’s perspective.Moreover, experts argued that “Concentration of decision-making power regarding planning and implementation in the Directorate General”, “The elderliness of the residents”, and “Offering no training for the watershed area’s residents by executive officials" were the most effective sub-indices in discouraging people from sustained participation of rural communities in watershed projects, and "The residents’ ethnic and local disagreements” was the least effective sub-index in this regard. The range of average ratings varied from 3.79 to 11.6 in this group. In addition, based on the viewpoints of watershed area’ residents, sub-indices such as "The residents’ discontent concerning the projects’ outcomes”, “Disregarding the residents’ benefits as direct economic incentives, and “Lack of sense of belonging in areas of project implementation by the residents” were the most important factors in their non-participation in watershed activities in order of propriety. The range of average ratings varied from 3.096 to 10.86 in this group.

As mentioned before, from the viewpoints of experts and the watershed area’s residents, the educational-propagational index was the most important factor involved in non-participation of people in watershed projects, followed by the design-executive and economic factors. In other words, both experts and the residents believe that prior to any planning and executive activity, people should well be informed and trained; a fact also confirmed by Rahimzadeh and Charrmchian (2019), and Mahmoudi and et al (2018).
The order of sub-categories mentioned by the watershed area’s residents indicated that any decision made concerning the watershed-related issues could somehow affect their lives. Therefore, they expect to be involved in decision-making structure, and economic approaches are of second importance for them. The experts have also affirmed the non-presence of people in decision-making and planning of executive tasks. In other words, both people and experts argue that mutual communication and participation are necessary for deciding over watershed issues.

The concept of continuous auditing has been around for more than three decades. Although researchers have made great progress in enhancing our understanding and the implementation of continuous auditing, several challenges remain. Improve Audit Methodology, Increase Collaboration between Internal and External Auditing Parties, Strengthen the Role of Internal Auditors within Corporate Governance are three challenges that this paper try to address by proposing a new Framework with Integrated Approach in continuous Auditing. This Approach along the three dimension: auditing tools, auditing processes, and auditors’ roles, provide a holistic picture of participation between auditing parties.

The amount of audit effort and, consequently, audit fee of companies is affected by the type of Business strategy. A review of the business strategy and its relation to auditors' efforts in the context of Standard No. 11 of the Audit Supervisory Board refers to the need for auditors to have adequate knowledge of the business and industrial environment of the client for the planning of the audit work. In this regard, the main objective of this research is to investigate the relationship between the type of business strategy of the client and the audit fee of the companies. Following the researches of Mills and Snow (1978, 2003), in this research, indicators of capital intensity, renovation of property and equipment, overhead efficiency and financial leverage were used for determining the type of client business strategy (aggressive strategy and defensive strategy). The statistical population of this research is the companies accepted in the Tehran Stock Exchange during the years 1387 to 1394 and the sample size is 680 observations (year-company). The results of the data analysis show that there is a positive (direct) correlation between the client's aggressive strategy and the audit fee. These results also show that the aggressive strategy has a more positive correlation with audit fee compared to the defensive strategy.

 Behavioral Finance is a new paradigm in financial markets that recently and in response to problems, that modern financial paradigm is facing, try to explain anomalies events in financial area. Pricing anomalies in pricing models are reported in asset pricing literature as well as in behavioral finance literature. The purpose of this research is examining some other behavioral factors like herding and momentum returns at the industry-level at Tehran Stock Exchange and Iran Fara bourse. By using portfolio methodology at industry-level, and price data of listed companies at Tehran Stock Exchange and Iran Fara bourse during 12/07/2008 to 11/13/2018, herding and momentum returns are calculated for 24 industries that had at least five companies. At the first stage, preliminary results show the existence herding and momentum returns. At the second stage, pooled regression analysis shows that short-term subsequent return (1 month), medium-term  subsequent return (2 month) and long-term subsequent return (3 month), have a significant relationship with herding and momentum returns. At last, Portfolio Study Methodology is used for making stock portfolio based on herding and then momentum and premium subsequent returns of portfolios is calculated. Again, the findings indicate that portfolio with herding and momentum factors has higher return in comparison with the portfolio without mentioned factors, and herding factor result to higher return or momentum portfolios

According to the literature of Sociology, Accountability means "the giving and demanding of reasons for conduct". The idea of accountability contains aspects of both calculation and narration, that calculation aspect is the dominant part and in modernity the narrative mode of accountability is consistently undervalued and often suppressed. The purpose of this article is addressing the narrative aspect of accountability by using kamuf (2007) and critical attitude on Calculation aspect of it. Kamuf (2007) by creating "Accountability" try to address this aspect. Accountability encourages us to pause in the almost automatic functioning of programmed quantitative accountability, to “stop calculating and listen at another rhythm for something else and for an incalculability and foreseeability that cause the accountability program to stammer or stutter. Inspiration of accountability is from the Derrida’s work and especially his concept: "the other". Derrida emphasizes that every mechanism, without putting "the other" into "itself" is meaningless and "the other" always is into "itself" and individuality without considering "the other" is just an abstract concept and so impossible. In conclusion, accountability is a try for going toward "the other" of calculative Accountability that is narrative Accountability.

This study examines the effects of client strategy on the relation between the audit quality and audit industry specialization. This study measures the audit industry specialization in the two levels of partner and firm by using Carswell et al (1995) and measures the audit quality using discretionary accruals (adjusted Jones model). According to Yuan et al (2016), this study uses four indexes: capital intensity; tangible fixed assets renovation; financial leverage; and overhead efficiency in order to measure client strategy. This research is an inductive and post-event (using past information) as well as a correlation and descriptive study. The sample consists of 101 firms listed in Tehran Stock Exchange for the period from 2008 to 2015. Data analysis results show that there is a direct relationship between audit industry specialization and audit quality. Also the results show that the direct relationship between audit industry specialization and audit quality is more pronounced when the client strategy has lower deviation from the industry-normal strategies (and Reverse). Also findings show that client strategy deviation has a negative effect on audit quality.

Systems thinking is a paradigm or a holistic pattern that is based on the superior of a whole on an element. In this thinking, the behavior of a system is not dependent on its elements but, it is a reflective of the relationship between its elements. COSO ERM consists of eight interrelated components and each of them, can be influenced by a systems thinking perspective. A benefit of systems thinking is that not only can enable the analysis of the eight components, but it can also enable the entire COSO ERM model to be considered holistically as a single analytical construct.
The main objectives of this paper, are to advocate incorporating a systems thinking perspective into traditional ERM frameworks and identify research opportunities associated with systems thinking and ERM. Given the limitations of existing ERM processes, tackling complex risks in an organization requires new approaches and ideas and systems thinking approach to ERM, facilitates the examination of organizational complexity and uncertainty and provides clarity on threats to the organization.

The main objective of this paper is to evaluate the effect of the corporate life cycle stages on the cost of equity of firms listed on the Tehran Stock Exchange. In this study we used Dickinson's Model (2011) to determine the corporate life cycle stages and Gordon Model to calculate cost of equity. In this study, we first took samples using the cash flow statement data (including cash flow from operating activities, cash flow from investing activities and cash flow from finance activities) and separated the firms in the growth stage, maturity stage and decline stage, then, using multivariate regression analysis and mean comparison tests, hypotheses were studied and tested. The results of 110 firms (990 company - year) from 2006 to 2014 shows that the firms, cost of equity in different stages of the life cycle (growth, maturity, decline) are significantly different. The results also show that in the decline stage the cost of equity is at the highest level and in the maturity stage it is at the lowest level.