جواد اسماعیلی

Today, the phenomenon of dust has become one of the most serious environmental issues facing mankind. One of the most important of these environmental effects is the change of land use and land cover regardless of its adverse effects on natural resources.In recent years, it has been very effective, considering that the main purpose of the research is to investigate the effects of change of use in intensifying dust centers and the government's civil responsibility towards this issue. Finally, it can be stated that the occurrence of dust in the study area has been increasing over time and this increase is significant from 2008 onwards. In recent years, it has been very effective, considering that the main purpose of the research is to investigate the effects of change of use in intensifying dust centers and the government's civil responsibility towards this issue. Finally, it can be stated that the occurrence of dust in the study area has been increasing over time and this increase is significant from 2008 onwards. The increase of barren lands under the influence of various natural and human factors along with the decrease of soil moisture is one of the most important reasons for the creation of internal centers of dust in the study area.

The basics of Qur'anic education as one of the essentials of the comprehensiveness of the Qur'an, the immortality of the Qur'an at any time and its universality in any place, means that the educational contexts and presuppositions of the verses of the Qur'an at any time and place and among any people with The new interpretation that this book has the capacity of can have the necessary and sufficient effectiveness and efficiency in the field of human education. The present study has explored the basics of Quranic education in two important interpretations of Al-Furiqin, Tafsir al-Kashif and Tafsir al-Qur'an al-Karim, in a descriptive-analytical way. The findings of the research show that Mughniyeh and Shaltut, in their Qur'anic and exegetical works, consider things such as the two-dimensionality of man, the effect of the exterior on the interior, the interior effect on the exterior, the influence of man on circumstances, the influence of man on circumstances and nature as The basics of Quranic education have been mentioned. In the meantime, Mughniye accepts the potentiality of human innate abilities as one of the foundations of Quranic education, and Shaltut rejects such a basis and considers these abilities to be real.

This paper assesses the impact of a comprehensive set of macroeconomic factors (including changes in exchange rate, changes in inflation rate, changes in liquidity, changes in trade balance, and changes in gross domestic production) on voluntary disclosure in companies annual reports. The analysis of systematic factors) economic variables and the level of voluntary disclosure is ignored in capital market researches, which is considered the contribution of the present research.The data set includes 113 companies listed on Tehran Stock Exchange (TSE) for the period of 1391 -1398. The study used Ordinary Least Squares (OLS) regression model to examine the relationship between above mentioned macroeconomic factors and corporate voluntary disclosure. The empirical results show that among macroeconomic variables that have been examined, there are only significant relationships between changes in inflation rate, liquidity, and gross domestic product and voluntary disclosure. We did not find any statistically significant association between other macroeconomic factors (including changes in Exchange rate and trade balance) and voluntary disclosure. The results suggest that macroeconomic variables can explain the corporate voluntary disclosure.

The present study aims to determine the concentration of heavy metals and toxic metalloids in rice of Sari paddy fields in the Mazandaran province of Iran. In this study, sampling was performed from 32 stations of the rice seed section. The soil-plant relationship was investigated in 6 stations using samples taken from rice soil and other plant parts such as roots, stems, leaves, and bran. Soil and plant samples were prepared using ICP-OES and ICP-MS methods, respectively, and then analyzed chemically. The results of the chemical analysis of rice samples showed that the mercury (Hg) concentration is usually about 0.07 ppm. However, it reaches about 0.09 ppm in some points (30% of the samples). The mean concentration of lead (Pb) is 0.91 ppm, which is close to its allowable limit. In some samples, elements arsenic (As), cadmium (Cd), nickel (Ni), and zinc (Zn) are different from normal concentrations. The study results attribute the origin of lead elements to the use of chemical zinc fertilizer in rice fields and paddy fields, as Pb concentration in areas with zinc (Zn) fertilizer consumption is about 3.99 ppm. The as concentration in Isa Khandagh is 1.15 ppm, suggesting a high deviation from the normal level. In addition, the concentration of trace elements in rice crops in different regions of Sari city compared with rice crops in some foreign cities shows a high correlation for chromium (Cr), cobalt (Co), Arsenic (As), magnesium (Mg), manganese (Mn), sodium (Na), and Zinc (Zn).

The purpose of this study was to identify the factors affecting the successful implementation of the general physical education course. This study used a qualitative methodology and the grounded theory. For data collection, in-depth and open interviews were used. The statistical population included experts on physical education, senior managers of physical education of Ministry of Science and Technology, heads of physical education and science department, lecturer of physical education as well as faculty members who have articles and research on the subject. 18 subjects were selected for interviews by theoretical and snowball sampling methods. To analyze the data, open axial and selective coding were used. To ensure validity, the findings of this study were presented to professors to express their views on the consistency of the findings with their experiences to researchers.  In addition, more participatory reflection was done by the research group at different stages of the study on the identified themes. The results of the interview showed that the indicators affecting the successful implementation of the general unit of physical education, included causal factors (active education), challenges (educational challenges, infrastructure), contexts (managerial thinking), strategies (structuring, improvement), consequences (health, life satisfaction). Therefore, it is suggested that the existing challenges regarding the efficiency of the physical education unit implementation model using leadership, structuring and improvement strategies can create health and life satisfaction for students

The study area is located in Chaharmahal and Bakhtiari province and includes Shahrekord and its villages. The highest outcrop of the region is related to the Mesozoic limestone formations in which the Upper and Lower Cretaceous limestones have the largest extent, and Precambrian sediments have a limited extent. The existence of different age facies along with mining, industrial, and agricultural activities can provide the necessary grounds for soil contamination with heavy elements. In the present research, considering the importance of soil health from the perspective of environmental geochemistry, the presence and distribution of these elements in the region’s soil were investigated. The present study aimed to determine the distribution of heavy metals based on zoning maps of elements and the correlation between them in the soil environment.

For this purpose, the results of the chemical analysis of 61 soil samples were taken from a depth of 0-25 cm (after removing surface contaminants). The concentration of heavy metals was analyzed using the ICP-MS method in Zarazma Company and was evaluated and interpreted using multivariate statistical methods. Also, geoaccumulation index (Igeo), Nemerow integrated pollution index (NIPI), pollution index (PI), and enrichment factor (EF) of elements were calculated.

The average concentration of total heavy elements in the soils of the study area was 4.39, 13.34, 91.82, 32.18, 70.57, 11.70, and 81.64 for arsenic (As), cobalt (Cb), chromium (Cd), copper (Cu), nickel (Ni), lead (Pb), vanadium (V), and zinc (Zn), respectively. The average concentration of heavy metals in the surface soil of Shahrekord for different elements was in the following order: As

Therefore, there is no significant environmental concern. This result is in line with the results of the present study. In all sampling sites, the PI is in the allowable category. Besides, the concentration of heavy metals such as Pb, Zn, and Cu is less in the soil of Shahrekord than in the soil of other cities, but Ni has a higher concentration. Also, since the EF was less than 10 for the study area’s soils, these elements’ natural or geogensis origin is confirmed

The aim of this study was to explain the importance of accounting data information in forecasting inflation rates, using a sample of 90 large companies listed in the Tehran stock exchange during 1385-1395 (1980 year-company).

Given the complex and nonlinear properties of inflation in this study, we relied on the predictive power of various artificial intelligence models including neural networks, genetic algorithms and particle swarm optimization. To have contribution to macro-accounting knowledge, a number of accounting variables were selected and their explanatory power was tested in forecasting two inflation rates of producer price index and consumer price index.

The findings indicated that the hybrid model of artificial neural networks, genetic algorithms and particle swarm optimization (HANGAPSO) are more accurate in predicting the inflation rates than other models. The model results, using accounting variables, also showed that the forecast error of producer price index is lower than the forecast error of consumer price index.

In sum, the results of this study verify the importance of accounting information at macroeconomic level, and that this information should be used in macro-level decision-making.

Today's competition in the market can affect many factors in companies, because competition is an effective controlling mechanism to control the agency's problems. Therefore, the purpose of this study is to investigate the effect of the Agency cost on the value of accounting information in the competitive market. In this research, the benchmark for the measures of Agency cost includes earning management, capital structure and asset turnover ratios in the Tehran Stock Exchange. Additionally, to measure the product market competition, we used the herfindahl-hirschman Index, and for measuring accounting information, also selected a component of the financial statements, including the book value of each share and dividend payout. dividend payout are used as a benchmark for determining the benefits of each share of the entity's performance. Regression analysis is used to examine hypotheses of the study. The data set includes 90 companies accepted in Tehran Stock Exchange for the period of 2010 to 2015. The findings of this research show that, if there is a competitive market for the product, the agency cost does not reduce the value of the accounting information.

The topic dividend policy is one of the most leading issues in modern corporate finance affecting the firm value. The results of linear methods and regression could not satisfy researchers in forecasting of financial issues such as dividend policy.
In this paper, we present a comparative analysis of the forecasting accuracy of univariate and multivariate Artificial Neural Network using a sample of 183 companies listed in the Tehran Stock Exchange through for the years 2011_2015.
This study shows that the application of the multivariate neural network model results in forecasts that are more accurate than Univariate neural network forecasting models. Our findings show that forecast of a multivariate ANN incorporating Marsh and Merton (1987) variables is more accurate than univariate ANNs. Therefore, based on the results of the study we suggest that shareholders, investors and other stakeholders use multivariate ANNs to predict dividend policy of companies listed in Tehran Stock Exchange.

The objective of this study is to find answers to this question that whether the earnings quality will impact on dividend payout policy at firms listed in the Tehran Stock Exchange? Dividend policy has been measured by dividend payout whereas earning management has been quantified by discretionary accruals. we use the Mcnicholz Model for measuring of accruals quality and modifies Jones model for measuring of earning management. Also, dividend payout ratio is used for measuring of dividend policy. The data set includes 105 companies listed in the Tehran Stock Exchange for the period of 2011 to 2015 (Including 525 firm-year). Regression analysis is used to examine hypotheses of the study. The result show that accrual quality has a positive and meaningful relationship with dividend policy. The empirical results indicate that there is no significant relationship between dividend payout policy and earning Management. Therefor dividend payout policy is not a function of earning management and this finding is a good news for investors.

Forecasting Earnings is the most important source of information for investors and creditors. Forecast earnings provides useful information to users. The objective of this study is to examine the relationship between earnings quality and profitability forecast, introduction of evidences on information content of earnings quality from capital market in Tehran Stock Exchange, and to have a better understanding of findings of relevant researches in the literature. The study research consists of 90 companies listed in Tehran Stock Exchange (TSE), and the research period is 2006-2015. Regression analysis is used to examine hypotheses of the study. Result shows that accruals quality, earnings predictability, and earnings timeliness have a positive and meaningful relationship with profitability forecast. Moreover, earnings persistence, and earnings management have a negative and meaningful relationship with profitability forecast. However there is no meaningful relationship between earnings value relevance and profitability forecast.

An Ultra-Large-Scale (ULS) system is generally considered as a system-of-systems that have many crosscutting concerns. As the size of a system-of-systems grows, and interoperability demands between the sub-systems are increased, achieving more scalable and dynamic integration of sub-systems becomes a major challenge. In this integration, each sub-system has its own domain that may have independent policies. Over the last few years, the notion of Rich Services has emerged as a technique for facilitating integration of systems. In this paper, a Data-Centric Rich Services (DCRS) approach is proposed to improve the dynamicity, scalability, and security of Rich Services in a ULS system. In the proposed approach, a two-layer and data-centric middleware is presented to manage orchestration of Rich Services. The lower layer is a Data Distribution Service (DDS) middleware used for data-centric, publish-subscribe, real-time, and loosely-coupled communication among Rich Services. The upper layer is used for dynamic and secure configuration and reconfiguration of Rich Services. We also analyze the performance of our approach using simulation-based experiments.

In this paper, the development of a new potassium carbonateon alumina support sorbent prepared by impregnating K2CO3 with an industrial grade of Al2O3 support was investigated. The CO2 capture capacity was measured using real flue gas with 8% CO2 and 12% H2O in a fixed-bed reactor at a temperature of 65 °C using breakthrough curves. The developed sorbent showed an adsorption capacity of 66.2 mgCO2/(gr sorbent). The stability of sorbent capture capacity was higher than the reference sorbent. The SO2 impurity decreased sorbent capacity about 10%. The free carbon had a small effect on sorbent capacity after 5 cycles. After 5 cycles of adsorption and regeneration, the changes in the pore volume and surface area were 0.020 cm3/gr and 5.5 m2/gr respectively. Small changes occurred in the pore size distribution and surface area of sorbent after 5 cycles.