حسین بخشی

The aim is to investigate the impact of intellectual capital of auditors and its dimensions (human capital, communication capital and structural capital) on the ranking of audit institutions.  The statistical population is all certified accountants working and active in audit institutions, members of the Certified Certified Accountant Society of Iran. whose number is equal to 1879 people. The sample size was determined using Cochran's formula of 319 people and the samples were selected and studied using random sampling method. To measure the intellectual capital (human capital, communication capital and structural capital) from the intellectual capital questionnaire of Bontis (1998) and Al-Sharnoubi and Albana (2021) and to measure the ranking of audit institutions from the standard questionnaire of Kenchel et al. (2013) and Karvene and colleagues (1991) has been used. In examining the validity and reliability of the research tool, with confirmatory factor analysis, the general structure of the research questionnaires was subjected to content and confirmatory construct validity.  The results of the test of research hypotheses indicate that auditors' intellectual capital has a positive and significant effect on the ranking of audit institutions. Also, auditors' human capital, communication capital, and structural capital have a positive and significant effect on the ranking of audit institutions. The results of this study can be used for several groups, including the legislators of the auditing profession, the auditing organization, the community of certified accountants, and auditing institutions.

The general opinion is that Mustazad entered the field of literature as a form of poetry from the beginning, a form that did not receive much attention until the constitutional period. Today, this causes some difficulties in defining and classifying its types. A review of literature shows that the name of Mustazad was not mentioned in any of the literary texts until the 9th century. But after this date, the term Mustazad was introduced only in books related to rhetoric and other literary arrays, and some writers started dividing it. It is placed as a poetic array in the book Dorra Najafi (1330 AH) for the first time next to forms such as ode, sonnet, etc. After this book, the term Mustazad enters the realm of poetic forms. Most of the writers who started writing rhetorical books after Najafgholi Mirza followed the path, which has continued until today. In the present study, we intend to prove the truth of the claim that Mustazad has been transformed from a literary array to a poetic form by examining ancient and contemporary sources as much as possible. We also try to show the course of this evolution.

Khāqāni’s poetry stands out in Persian poetry for its abundance of images, interpretations and concepts which makes his poems difficult to understand and  explain. Though, there have been valuable researches explaining the much more complicated aspects of the poems of this renowned Persian poet, there are still a great number of expressions and interpretations in his poems which have not been understood accurately. The hypothesis behind the present study is that part of the difficulty in understanding Khāqāni’s poetry is the phenomenon of linguistic interference. As one of the consequences of bilingualism, linguistic interferences refers to the (unconscious) influence of the speaker's mother tongue on her/his second language. It also includes the presence of regional beliefs and cultural characteristics in the speaker's speech and writing in second language. Based on the aforementioned hypothesis, the present study focuses on words, sentences, interpretations and idioms in Khāqāni’s poetry which could be understood only by considering their Turkish counterpart. Considering that Khāqāni is from Azerbaijan, and his poetry is written in Persian; there have been many historical discussions about the language of Azerbaijan in his time (12 AD). Away from such considerations, this study solely focuses on his own text to investigate the complications and problems in Khāqāni’s poetry, some of which are due to the poet's linguistic interference.

With the onset of colonialism in the world, which was accompanied by the industrial and technological advances of the West and then its military and weapons superiority, many reactions took place in the colonized countries; One of the most important reactions against the colonialists took place in the world of poetry and literature, and the freethinking poets of these nations reflected on the aggressions and crimes of the colonialists. Persian poetry of the constitutional era was also very active in this field and the poets of this period entered the field of anti-colonial struggles with a great sense of commitment to their people and their land. In this research, we have tried to study the important works and encounters of the poets of this period with the phenomenon of colonialism by studying the important works of Persian poetry of the constitutional era.

Our method in this research is based on library study and descriptive-analytical method.

An examination of the poetry of this period shows that the poets of this period dealt with the issue of colonization in eight major ways: Orientalism, Critique of the West and Western Civilization, Sanctions on Western Goods, Colonialism, Critique of Colonialism, Epicism, Nationalism, and Islamic Unity.

The poets of the constitutional era did not use the above methods in the same way; Some have been paid more, and some less, and this goes back to the power and conditions in Iran at that time.

This study examines how management oversees the economic indicators of corporate operations. In this research, strategic supervision includes concentration of ownership, institutional shareholder, ownership of major shareholder and floating free stock, and also for economic indicators, criteria of economic value added, market value added, value created for shareholders and Q-Tobin criteria have been used. In this research, 141 companies listed on the Tehran Stock Exchange in the period 1394-1399 have been studied. A linear regression model has been used to test the hypotheses and the research findings show that in general, corporate governance monitoring tools affect economic indicators. Therefore, the effect of variables was examined separately and the same results were obtained regarding the positive effect of independent variables of ownership concentration, institutional shareholder, major shareholder ownership, but regarding the independent floating free stock variable, these results were not as follows and a negative and significant relationship between this. Variables and criteria for evaluating economic performance were obtained.

This study aimed to investigate the impact of state ownership on the information content of earnings and unexpected accruals, and compiled data related to the research. The research method has been correlated in terms of the nature and content of the research and the research has been done within the framework of inductive counseling arguments. The type of research based on the purpose of the research is fundamental to empirical research and data and initial information has been analyzed using statistical methods and accepted criteria. The research is also based on the nature of research in order to classify research. The statistical population of this research includes all active companies in Tehran Stock Exchange and systematic screening or elimination was used for sample selection. First, all the companies that can participate in the sampling are selected, and then among those excluded companies that were excluded, and finally, 110 companies were selected. The research period was considered between 1393 and 1398. In this research, the required data were extracted using the databases of the Tehran Stock Exchange, the research management software and ready-made software packages, such as Rawahdar Novin and Tadbir Pardaz software. To test the hypotheses of this research and to determine the relationship between independent and dependent variables, Econometric models were used and related hypotheses were investigated using the multivariate panel regression method. The results of this study showed that government ownership has a positive and significant effect on earnings sustainability and also has a moderating effect on the effect of dividend on earnings sustainability. Another result of this research is that government ownership has a negative and significant effect on the earnings response coefficient and also has a moderating effect on the effect of dividend on the coefficient of earnings response. The results also showed that there was no significant relationship between government ownership and unexpected accruals, and the corporate ownership of companies did not have a moderate effect on the impact of dividends on unexpected accruals.

The interconnected global economy has created a new paradigm in the concept of firm value from the perspective of shareholders. Tangible assets and liquidity are no longer the primary source of firm value, and factors such as intangible assets and the new organizational model are based on the management strategy and value creation that shareholders consider to value the business unit. One of the important goals of financial reporting is to provide useful information for decision making. Users of accounting information evaluate the profitability and forecast the future cash flows of the company based on the information reported in the financial statements, and then, by establishing a logical relationship between profitability and future cash flows, evaluate the value of the company and based on this forecast. They decide. The present study seeks to investigate the impact of corporate auditing on accruals in times of financial crisis. It is a descriptive (non-experimental) research in terms of applied purpose and in terms of data collection method. The collected data were analyzed using Eviews8 software. To achieve this goal, 110 companies listed on the Tehran Stock Exchange in the period between 1397 to 1392 and using the method Systematic targeted sampling was considered as a statistical sample and relevant data were collected. Thus, the 550-year-old company was analyzed. The results of this study show that during the economic crisis, companies with financial crisis, which are audited by one of the large auditing companies (auditing organization), show optional accruals and higher value relationship. In the following, each of the research hypotheses is described.

The purpose of this study is to investigate the effect of gender component on the volume of accumulated profits distributed in companies. The research method was descriptive correlation using post-event data and inductive method. The statistical population of this study consisted of all companies listed on the Tehran Stock Exchange. The research sample includes a part of the companies listed on the Tehran Stock Exchange, 84 companies whose financial data from 1392 to 1397 were extracted; Formed. Data analysis method was performed using structural equation technique in Ives 7 software. The research results showed that; The number of women members of the board and the ratio of independent female managers have a significant effect on the volume of accumulated dividends. The ratio of independent male managers and the ratio of female internal managers have a significant effect on the volume of accumulated dividends. However, the weight ratio of female internal managers to female board members does not have a significant effect on the amount of accumulated dividends.

The main objective of this paper is to explore the insights and experiences of ELT (English Language Teaching) faculty members regarding the challenges of conducting QR in the Iranian higher education context. This study is qualitative, with its data obtained from semi-structured interviews with 20 ELT faculty members to gain their standpoints regarding possible challenges faced in qualitative studies. For analyzing the collected data, the recorded interviews were transcribed and then the grounded theory approach was employed. The results showed that the main possible challenges of conducting QR from ELT faculty members’ perspectives consisted of the dominance of positivism in the Iranian higher education context, paper publication, absence of QR course in postgraduate ELT syllabus, interpretation and analysis of data, dedicating a long time conducting QR, and writing proficiency. Most of the participants of the present study believed that the main reason for QR underdevelopment in academic setting is the Iranian higher education policies, and some of them stated that professors’ professional tastes and personal interests determined the research trend in the Iran higher educationsystem

Being constantly reviewed and reformed, the strategy of dynamic and systematic strengthening of tax structures of countries has undeniable impacts on the economic development of countries. The Tax Administration and Revenue Automation (TARA) Program has been designed with such a goal and in line with the macro- policies of the Iranian government, but it has not been able to move forward according to pre-determined plans and timelines due to various reasons and as the reports well indicate there have been so many problems ahead of the program. The Purpose of this research is an optimization of the implementation of TARA Program based on identification, analysis and prioritization of effective factors through a Fuzzy Network Analysis ( ) Technique. In this research, which was done through a hybrid methodology, at the qualitative stage, a number of 20 tax experts were involved who participated, in two parts, in the critical evaluation, and determination of components of findings based on previous research works. By Delphi analysis, some indicators were approved or removed in order to fit the criteria affecting the optimal implementation of TARA Program. In the quantitative stage, a number of 200 directors of INTA having the expertise needed participated in the research whereby, based on a FANP analysis, it was concluded that a comprehensive integrated tax system as a major criterion, is of a first priority in developing macro- level policies, and as for the micro-level indicators, improving the tax culture aimed at a (voluntary) tax compliance should be highlighted.

Reading Masnavi was initiated from Rumi’s own era, and some people were famous for reading Masnavi in his life time. After the formation of Mevlevi Order, reading Masnavi turned into a certain system of Sufism with definite principles and customs. Reading Masnavi also separated from its fundamental and initial state when principles and rules were laid out. The fact is that none of these rules and principles did not exist in Rumi's life time. Awarding an individual with the prize of reading Masnavi was done in special ceremonies with certain mores. Assemblies of reading Masnavi, its description as well as its teaching followed a specified set of rules. Reading Masnavi was not limited to Ottoman empire; it wasalso very popular in other countries and in the outermost regions. In the introduction section of the present article, we briefly discussed text reading, a kind of reading which also includes Reading Masnavi. In the following section, we discussed reading Masnavi in Bosnia and Herzegovina and its readers other than Molowyans. Ultimately, we introduced a number of famous Masnavi readers.

Iran plateauis on the tape of ALP-Himalayan and is located in one of the the most active earthquake prone in the world. As earthquake has made many human calamity, sofar.Undoubtedly urban development without cinsidering this phenomenon will lead to human(bodily)and financial damages. Incomplete and sometimes false estimations from maximum acceleration earthquake on design during its useful life is of the most important damages factors on designs.Nishapur is situated in the east of Iran and it is very important because of over population, historical and cultural segnificance and situating near three active fault.so, it looks necessary that for more precise estimation of used earthquake parameters on structure design. so it proceed to data collection and refining such fault specification and earthquake catalogand survey the situation seismic study area and by using of lowering relation,is done the confired and also possible analysis of, aximum accceleration in an area with 200km radius. Analysis the possible risk on risk level 1identic to interpret the instruction seismic upgrading on existing buildings is for 475return peroid in 50 years the useful life of the structure[1] and finally it drawed the maximum estimated acceleration maps shape for two types(Vs375m/s hard).

Expansive soils are considered as an overall challenge especially for civil engineers. Such soils swell when given an access to water and shrink when they dry out. The most common and economical method for stabilizing these soils is using of the additives that prevent volume changes. Variation, improve and optimize the physical and hydraulic properties of soil with use of additives including zeolite and cement additives have been considered for always. In this study the effect of cement in rang of 3 g/kg and zeolite in range of 4, 8 and 12 g/kg of soil as additives content on physical and hydraulic properties of soil contain percent and pressure swell and sorptivity(S) were investigated. The results showed that the addition of mixture of zeolite and cement into soil in different amounts effect on physical and hydraulic properties of soil in a different way. In general, the addition of a mixture of zeolite and cement helps to reduce percent and pressure swelling of soils in different contents. Combination zeolite and cement with soil decrease sorptivity of specimens. As, the maximum reduction for specimens occurred in application of 8 g/kg zeolite and 3 g/kg of cement.

Development in engineering knowledge, methods and techniques in the construction industry has provided the possibility of establishing structures that are significantly light, high and flexible. The sensitivity of high buildings against wind power is more than other ordinary buildings. Basically, wind power has an important role in the design of high buildings. Therefore, it is essential to study more carefully the effects of wind forces in the design of these structures. An important issue that must be considered in all tall building studies in the field of wind engineering is study of atmospheric boundary layer around the structures. Atmospheric boundary layer is a layer of air around the surface of the earth that at a height above the earth surface, friction has not effect on the natural flow of wind. In the present experimental research a wind tunnel was used. It generally consisted of a huge duct in collaboration with a fan in the middle. By switching on the fan, air blows into the duct. Different measurement devices were installed along the wind tunnel which made it possible to consider different test sections in width, height and longitude. In the present research a wind tunnel with 2 meter long, 1.2 meter height and 1 meter width was used with an open wind circulation system. To check every structure in the wind tunnel environment at first the atmospheric boundary in that environment should be simulated. After this stage, any structure can be placed in a wind tunnel and be examined. In this study, two buildings with the same height and cross sectional area but different in plan were examined experimentally. Both Buildings were modeled with scale of 1:600 as a fifteen floors structure with twenty cm height. Buildings had square and circular plans. Speed, pressure and turbulence at any point of the tunnel test section can be measured directly. In this study the rate of percentage of turbulence is provided in different parts of the front and back of the building. In the recent years, numerical models specially finite volume methods have been developed in the fluid sciences. In the present research, all models were simulated in Fluent software numerically. A comparison between numerical and experimental data could help one to see the ability of numerical models. Moreover, by using the numerical model many points which are not accessible in the experimental model can be recorded and analyzed. In different sides of each model the turbulence percent was measured and analyzed. Results showed that by increasing the side walls the percent of turbulence increased. The reason can be more effect of wind impact on the building surface which caused to increase the friction meaningfully. It was also concluded that covering the ground surface around the considered tall building with canopy and trees or other buildings caused more percent of turbulence. It was also observed that from a certain height of building to up, the turbulence percent was went to zero which means non friction along the wind towards the structure. The results of this study helps to provide a better understanding of the effect of plan shape of a tall building in view of wind impact.

Formerly, because of the ease to run and more economical advantage, used widely in steel structures, despite of ambiguities in the nature of the modeling and seismic behavior of the Saddle connections. As expected semi-rigid behavior of these connections, was modeled, designed, and run in detail. In the past decade, large volumes of the construction structures have done with Saddle connections, which the majority of them need for improvement and reinforcement. The need for reinforcement of these structures, make the behavior and function cognition of this connections inevitable. However, many studies have done in this field, but there are a few researches about Saddle connections behavior under both gravity and lateral loads. Although, the gravity load may affect the seismic behavior parameters of this connection. In this paper, the contemporary effects of gravity and lateral loads are studying in various Saddle Kike connections samples. For this, analysis doing nonlinear. First, drawing the moment-rotation curve of the connection under cycle lateral and gravity loads, and for gain to the primary and the secondary hardness of the connection, drawing Push and Hysteresis curves. Also, calculating the maximum Von Mises stress $((sigma v)max)$, max Hydrostatic stress $((sigma n)max)$, the max Equivalent plastic strain (PEEQmax) for prop, pillar, critical weld lines, and up and down cornerstones, in connection parts. Finally, determining the Three-axial (TI) and Equivalent plastic strain (PEEQI) Indexes for connections comparison.Some results of recent study, after survey and comparison of model connections:1−Increasing the cornerstone length size ratio and so, increase of the prop section's elastic module cause to inconspicuous the gravity load effect on connection behavior characteristics (primary hardness, secondary hardness and surrenders moment).2−Survey of the TI rapture index in the studied samples cleared that upper cornerstone length increasing, however, increase connection hardness, but according to TI index, the pillar failure possibility in connection state significantly increases. Also, the increasing of the pillar high, noticeably increases this index in pillar connection.3−With a survey of the PEEQI rupture index in the studied samples cleared which has not significant value in different pillars.

Along with the spread of Turkish in Iran under the Safavids and the need to know this language for communicating with the neighbouring Turkish states, a number of dictionaries were compiled in this period in order to facilitate the learning of this language or to facilitate the comprehension of difficult Turkish words, in various subjects written in this language.
The Nasiri Farhang (Nasiri’s Dictionary) is one of the Turkish-Persian dictionaries written by two court secretaries in the Safavid period towards this same goal. Its only manuscript has recently been amended and sent to the market by Hasan Javadi, and Willem Floor in collaboration with several others.
My intention in this article is a brief presentation and then a critique of this book, quoting samples of its numerous strange mistakes. My conclusion is that what the respected editors have done is of little scholarly importance, resulting in nothing but waste of money.

In order to select the most suitable concrete for the construction of high-rise buildings, method of analytic hierarchy process (AHP) based on expert knowledge has been used. In this study conducted a series of laboratory works, to compare the effect of steel fibers used in various categories of resistance on concrete behavior parameters. Mixing the samples is set for the three categories of resistance 25, 35 and 45 MPa. Strength parameters that are chosen to identify concrete actions are tensile strength, impact strength, compressive strength and flexural strength. Also the samples in each resistance category are made with four fibers quantity: without fibers, 15, 25 and 35 kg fibers per cubic meter. The results suggest that using of steel fibers, increases the impact resistance, time of the first crack and ultimate strength of concrete significantly. Also the addition of this type of fibers, increases tensile strength and flexural strength but don’t have significant effect on the compressive strength of concrete.

Persian poetry evolved as a result of the familiarity with western literature in terms of both content and form. One of the types of evolution in Persian poetry in Mashrouteh era is to utilize several new types of rhymes that belonged to the west literature and was unprecedented in our classic literature and Mashrouteh poets were familiar with these types of rhymes through Turkish poetry which entered into modernity age before the Iranian literature in association with the western world and were applied in their poems.
Reluctance from the monotony of the old literature on the one hand¡ and the enthusiasm for modernity and novelty and the need of entry into the new fields of poetry in that age on the other hand¡ were important factors of evolution in this type. In Mashrouteh poem¡ these evolutions were the beginning of modernity in Persian poem which new one were shaped by these evolutions along with other factors. In this article¡ we examined three types of rhymes of western poem in Mashrouteh poem¡ namely:1. Alternate rhyme
2. Enclosed rhyme
3. Chain rhyme
Through these three mentioned rhymes¡ cruciform rhyme had high popularity among Mashrouteh era poets and many pioneer poets even their traditionalists in that era employed this rhyme¡ but the other types were used less than the first one.

This paper encompasses the study of relationship between aggressive financial reporting and size of corporations as well as their influence on adopting aggressive tax policies by the companies. Aggressive financial reporting has been measured through Earning Management Variable and existence of tax aggressive policies has been evaluated via recognition of tax differentiations between companies and National Tax Administration. The study was made upon 102 companies among those accepted in Tehran Securities and Exchange Organization، for the time period of 2008- 2011، including all industries except banks and financial institutions. The applied statistical method was Logistic Regression with confidence level of 95 percent. The results showed that، in those companies with higher discretionary accrual items (as a substitute for tax aggressive policies)، the difference between the amount of self- declared tax and tax assessed by tax officials is more، and tax differentiation between the companies were mainly due to tax exemptions، specified in Articles 138 and 132 of Direct Taxation Act. This was seen more in bigger size corporations. The studies also made it clear that another difference between the amount of self- declared tax and tax assessed by tax officials especially in average and smaller corporations was related to the rejection of some costs due to Articles 147 and 148 of Direct Taxes Act.