فهرست مطالب حسین یاوری

The process of profit measurement and its result has an important role in the management of the company and is also of special importance for the users of financial statements. Since the calculation of the profit of the companies is affected by the estimation methods of accounting and the preparation of financial statements is the responsibility of the management of the commercial unit, it is possible for the management to manage the profit due to the various reasons mentioned above. Therefore, the purpose of this study is the effect of the gender of the audit committee and the cost of equity on the sustainability of earnings. The statistical research population of companies admitted to Tehran Stock Exchange and the studied sample includes 152 admitted companies during the years 2017 to 2018. The research method is descriptive and in terms of the relationship between the variables, it is causal-correlation, and in terms of the objective, it is applied and in terms of the event, it is post-event. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results of the analysis of the research hypotheses showed that the cost of equity has a negative and significant effect on the stability of profits, and the gender of the audit committee has a negative and significant effect on the stability of profits.

Nowadays, extreme events, as one of the signs of climate change, have become major climatic hazards. The main objective of this study is to investigate the population exposed hyperthermia in Kermanshah at the time of the heat waves. In this regard, the heat waves of Kermanshah synoptic station were extracted during 2000-2015, and the heat wave in July from 7 to 13 was selected as the case study. The land surface temperature of Kermanshah city was extracted by applying a single channel algorithm on the thermal bands of ،TIRS sensor of the Landsat 8 platform for July 9, 2015. The obtained LST turned into air temperature using 09 UTC air temperature of Kermanshah meteorological Synoptic station. Using spatial statistics analysis of hot spots, critical regions of Kermanshah were identified during heat wave and the population of high risk was obtained from demographic block of 2016 census using tabular matrix analysis. The results showed that 6 districts of Kermanshah with an area of 3072 hectares form a critical heat core. The daily temperature mean of this heat core for 6 heat wave days was not less than 36 degrees Celsius, while the mean of maximum temperature of this part of the city was 47 degrees Celsius. The analysis of the tabular matrix indicates that according to the census of 2016, 0.52 of the total population of the city of Kermanshah, 492285 people, were located in the critical core area, and the population density in this core was 160 people per hectare, which is twice the density of Kermanshah city. 0.44 of the population of two demographic class (99893 people) that have high vulnerability to heat waves, heat stress and hyperthermia, namely, young children (under the age of 10) and the elderly (over the age of 60) are located in the heat core area. Nowadays, the climate change or, more precisely, global warming has had the greatest impact on different aspects of human life as the most serious environmental challenge facing human societies. Urban areas occupy less than 0.1 percent of the earth's surface (Lee and Baik, 2011), but most of the world's population (6.6 billion) is currently living in urban areas (Miller et al, 2013). High population density in urban areas, potentially increase the vulnerability of cities and cause environmental hazards to be more damaging, especially climate hazards. Over the past decades, population growth, rapid growth of industrialization, increased air pollution at low levels of the atmosphere, and the effects of island heat, cause dramatic changes in the  local weather and climate of the big cities. Increasing of climatic hazard frequency, severity and emerging climatic hazards are the most important aspects of climate change. Increasing frequency of extreme event, such as heat waves as one of the critical climatic hazards, has been listed in the World Health Organization since 2005 (Arbuthnott, 2016). The city of Kermanshah with a population of 946,651 people in 2017 is the largest city of Kermanshah province and the second most populous western city of the country after Tabriz and the ninth most populous city of Iran after Tehran, Mashhad, Isfahan, Tabriz, Karaj, Shiraz, Ahvaz and Qom. 0.48 percent of the total populations of the Kermanshah province live in the Kermanshah city (census of 2017). The main objective of this research is to investigate the vulnerability of Kermanshah city in the face of heat waves as one of the emerging climatic hazards. Two types of data were used in this study. The first batch was observed daily air temperature data, and the second batch was Landsat 8 imagery. We calculated daily mean air temperatures obtained from synoptic station of Kermanshah. To distinguish days with extreme air temperature, we used the method of (Fumiaki et al., 2007) that is called normalized temperature deviation or Fumiaki index. Considering the fact that there is only one synoptic station located on the northeastern part of the city, it is not possible to assess the degree of damage caused by heat wave hazard in different parts of Kermanshah city. For this reason, we used data from thermal bands of Landsat 8 (10 and 11 bands) to calculate the land surface temperature of Kermanshah city for the heat wave days. First, land surface temperature was obtained by calculating the brightness temperature, and in the next step, LST was transformed to two-meter air temperature using the development of a function. The hot spots analysis model was used to identify and detect blocks or critical areas of Kermanshah city during the occurrence of heat waves. This analysis, based on Getis-Ord Gi* is used to identify areas or neighborhoods of Kermanshah where during the heat wave event their air temperature was significantly (at a confidence level of 0.95 (P_value = 0.05) higher than the surrounding area. Using tabulate matrix analysis, the relationship between detected critical temperature regions during the heat wave and the population at risk of critical temperatures were identified in different regions of Kermanshah. To assess the potential risk of hyperthermia and the population at risk of it, the heat wave of 7-12 July 2015 was selected as the case study. This heat wave began on 7 July 2015. The warmest day of this heat wave, in terms of daily maximum air temperature, was on the fourth day of the heat wave namely, 11 July. In this day, the mean air temperature of Kermanshah reached 39.3°C, while the maximum air temperature reached 43.2° C. The results of the Getis-Ord Gi hot spot analysis, show that a large part of Kermanshah's area has an instantaneous air temperature that is significantly higher than its surrounding areas. These parts of the city, which have temperatures between 42 to 45°C have a significantly higher temperature than the surrounding areas at a confidence level of 0.95 (P_value = 0.05), forming a significant hot spot. The area of this critical category was 3072 hectares, equal to 0.32 of the total area of the Kermanshah. The daily mean air temperature of this hot core was not lower than 36°C during the 6-day heat wave in 2015, while the mean maximum air temperature of this part of the city was 47°C. The results of the cross tabulate analysis reveals that, 0.522 of the total population of the city of Kermanshah, 492285 people are located in the parts of the city, which its air temperature during the heat wave is in the significant critical area based on the hot spots index. As it can be seen, out of the 40% of the Kermanshah children, 54,436 people were located in this thermal core in which mean air temperature was over 38°C. 0.38 of the elderly population of the total population (33,376 people) was also located in this hot core with a maximum air temperature of 44°C during the heat wave. It was revealed that during the heat wave, a significant part of the area of Kermanshah is exposed to the risk of critical temperatures above 40°C. The area of the city which forms the critical hot core during the heat wave includes a significant part of the population of Kermanshah that is equal to 52% of the total population of the city. Out of 40% of the Kermanshah children, 54,436 people were located in this thermal core in which mean air temperature was over 38°C. 0.38 of the elderly population of the total population (33,376 people) was also located in this hot core with a maximum air temperature of 44°C during the heat wave.

Yersinia ruckeri is one of the most important causative agents of economic losses in fish farms in Iran. During April-August 2012¡ sampling was done from 285 unhealthy rainbow trout weighing from 1 to >200 g up¡ from 19 coldwater farms that located in west-Azerbaijan province in order to isolate and identify the pathogenic bacterium Y. ruckeri, as causative agent of enteric redmouth disease. Samples from the fish's mouth, kidney tissue and the last third of intestine were cultured on Yersinia selective agar media and then incubated at the 25°C for 48-72 hours. Using gram staining, biochemical tests and molecular assay (PCR) from 285 studied samples, 110 samples were infected to Y. ruckeri in the intestine (with an average of 59.38% contamination), 76 in mouth (with an average of 25.66% contamination)¡ and 25 in kidney tissue (with an average of 8.77% contamination). Moreover, Y. ruckeri were isolated from 12 farms out of 19 studied farms so the contamination rate about 36.84 percent was estimated. The results show that the average amount of contamination in west-Azerbaijan is higher than other provinces in the country. Regarding different weights, the samples in finger size weighing 1-20 g were the most infected ones (52.63%) and the market size weighing up to 200 grams (24.56%) had minimal contamination with bacteria. This result revealed that fish with fingerling size are the most sensitive compare to higher weights. Also, significant correlation was observed between high rate of nitrite and disease occurrence (r=870 and p=0.03). It seems that amount of nitrite more than 0.1 ppm in water of farms could be played important role as susceptibility factor in occurrence of ERM disease. So, proper health management could control the rate of disease outbreak in west-Azerbaijan’s fish farms.

One of the most important strategies for reducing workplace stress is to identify the severity of stressors. Little information is available about stress intensity factors in the creation of employment for emergency personnel in Iran. The purpose of this study was to evaluate the severity emergency operations stressors in the emergency medical technicians.

According to this descriptive-correlational study, 247 technicians working in disaster and emergency management centers of East Azerbaijan province participated. For data collection, a questionnaire which has two sections to investigate the personal, social and occupational and a questionnaire to evaluate extreme stressful was used. Data analyzed by using SPSS ver. 13 software by using descriptive – inferential statistics.

The results showed that, the average stress intensity factors were above average (3 of 5). The most important stressors factors are, contacting infectious disease, die of a patient, crashing with an ambulance, delay in reaching a place, and driving at high speed. The least important factors are contacting with hospital emergency personnel. In this study, the severity of stress was associated with education level and employment. Also a significant association between stress and experience with mission work was shown.

In this study, job stressors during emergency operations as factors of patient care in acute circumstance, situations threatening the safety of personnel and the fast emergency dispatch were the strongest stressors reported.

The purpose of the present study was to investigate the levels of temperature inversion and the effects it causes on the air pollution of Tehran. To this aim, 100 days from 2005 to 2009 which had the highest pollution levels were chosen from five stations. The inversion levels for these days were investigated through Skew-T graphs and the earth pressure plans in the levels of 900 to 300 hecto pascal. The results showed that between 73 to 85.5 percent of the air pollution in the Tehran stations are due to pressure systems and the high level of radiance from earth surface. The level of CO, PM10, SO2, was highest in Azadi station. The level of CO2 was highest in Rey station. The level of O3 was highest in Rey station. Although, the direction of the wind is from west to east but due to invergen as well as the low speed of wind, the wind flow does not influence the weather condition. Also, the spatial distribution of the weather pollution of Tehran showed that the amount of pollution is higher in center and west. In addition, from north to south the level of NO2 and O3 increase and the levels of CO, PM10, and SO2, decrease.

This study aimed to identify the causative of the mass mortality observed in zoeal to post-larval shrimp raised in hatcheries in south Iran. For three consecutive months, samples of nauplii and zoea of Litopenaeus vannamei were collected from an affected hatchery located in the province of Bushehr. Upon culture on marine agar, bacterial colonies that produced white, orange, yellow and red pigments were identified. In the hatcheries in which mass mortality was observed, the water columns of the affected tanks exhibited a red-pink color. Therefore, the bacteria that produced red pigment were selected for further phenotypic characterization using polymerase chain reaction (PCR) and virulence bioassays. Our results indicate that this bacterium belonged the genus Pseudomonas and that it was identical to P. mesophilica and P. anguilliseptica. PCR analysis of this bacterium revealed the production of a 150-bp band that was consistent with the Pseudomonas genus. To determine the pathogenicity of the isolated bacteria in nauplii and post-larvae of L. vannamei, we performed bioassay experiments by bath immersion at 27-28°C. Our results showed that culture of nauplii and post-larvae of L. vannamei with the bacteria at a concentration of 1.5-2.0 × 105 CFU/mL in marine broth resulted in a 100% mortality rate 24-48 h post-challenge. In contrast, there was no mortality in the nauplii and post-larvae that were cultured in the absence of bacteria. Upon pathological examination, we found that the color of the larvae was abnormal and pink, with acute necrosis of the entire body 48 h post-challenge.

We surveyed presence of white spot syndrome virus (WSSV) in farmed white leg shrimp in Bushehr province with assumed a prevalence of 2% of virus in target population. Hence, 468 samples were collected in two separate phases from May to October 2006. In the first phase, 200 samples (each sample was 150 pieces of post larvae with average age 7 days) were taken from 3 active hatcheries and in the second phase, 268 samples from 418 ponds in 5 sites were collected. Samples were tested by "Nested PCR" for detection of WSSV with 1Q2000 commercial kits. Results were negative and with respect to sampling method and sensitivity and specifity of Nested PCR we concluded that cultured shrimps were free of WSSV in 2006 in Bushehr province......

Vitiligo is an acquired idiopathic hypomelanotic disease. The purpose of this study was to review clinical characteristics of vitiligo and their significance in the progression of vitiligo.

Eight hundreds and sixteen cases of vitiligo were studied from February 2005 to October 2006. All of the patients were referred to dermatology clinics in Kerman city. Questionnaires were completed regarding progression, sex, family history, clinical type, age at onset, site of lesions, duration of disease, Koebner phenomenon, leukotrichia, and mucosal involvement.

Six hundreds and seven patients (74.39%) showed progression of disease and 209 patients (25.61%) did not show progression. There was no significant difference between the two groups in regard to sex, age at onset, leukotrichia, positive family history or longer duration; however, in patients with non-segmental clinical type, Koebner phenomenon and mucous membrane involvement indicated more progressive course of vitiligo (p<0.05).

The progression or prognosis of vitiligo may be related to clinical characteristics such as clinical type, Koebner phenomenon, and mucous membrance involvement.

Granuloma annulare(GA) is an inflammatory benign cutaneous disease of unknown etiology that may manifest different clinical features. The most common presentation or classic form of the disease is manifested as flesh colored, annular grouped papules, commonly involving the hands and feet. Various skin injuries and infections have been reported to trigger GA, including insect bites, warts, herpes zoster, acquired immunodeficiency syndrome and Epstein-Barr virus infections. Several clinical manifestations have been reported for this disease such as localized, generalized, subcutaneous, linear, perforating and patch GA, have been reported. Linear form is a rare variant of localized GA, and other skin diseases occuring in a linear configuration such as rheumatoid nodule, wart, morphea, and epidermal nevus must be differentiated from linear GA. This report describes a case of a 3 cm linear, flesh-colored, lesion with beaded border on dorsum of right index finger in a 8-year-old girl with histological findings of GA.

Orf is a disease caused by parapoxviruses. Infection is transmitted to human from animals like sheep and goats, Herein, we report a 47- year- old man with fourteen lesions on different parts of his right hand, while usually the lesion is single and up to a maximum of ten lesions have been reported previously.