راضیه قربانی

The purpose of this research is to investigate the moderating role of conservatism in the relationship between audit quality and earnings management. The current research is analytical and correlational. Furthermore, this study is considered quantitative based on the nature and characteristics of the data used to analyze the hypotheses. Data collection involved first using the library method, followed by statistics provided by the Tehran Stock Exchange Organization. The findings obtained from the regression model, based on a sample of 110 companies listed on the Tehran Stock Exchange over an 8-year period from 2015 to 2022, indicate that audit quality has an inverse and significant relationship with earnings management. Additionally, it was found that conservatism influences the relationship between audit quality and earnings management. The results concluded that conservatism reduces earnings management by recognizing losses promptly and delaying the recognition of profits. Since audit quality reduces information asymmetry, it limits profit manipulation through earnings management. In this context, conservatism plays a vital role in restricting managers' opportunistic reporting. Also, conservatism diminishes the company's incentives for earnings management, thereby reducing biases caused by managerial opportunism in accounting. Consequently, conservatism is expected to have a moderating role in the relationship between audit quality and earnings management, and the findings of this research confirm these expectations.

The main objective of the present research is to identify the relationship between credit rating, litigation risks, and audit opinion modification on the companies listed on the Tehran Stock Exchange (TSE).

The statistical sample of this study includes 158 companies accepted on the Tehran Stock Exchange, which were reviewed from 2017 to 2021. This research is an applied and post-event type. The research hypotheses were tested through logistic regression in version 10 of Eviews software.

The research findings showed that when credit rating increased, litigation risks decreased. Also, a negative and significant relationship exists between credit rating and audit opinion modification.

Originality/Value:

 This study clarifies the role of credit rating in audit reports and litigation risk management and provides new insight into the factors that affect audit opinion modification. These findings have important implications for companies, auditors, and investors in increasing the quality and reliability of financial information. This study also contributes to the development of literature by emphasizing the need for more research on the factors that determine credit rating and their impact on financial reporting.

In order to identify loci controlling seedling morpho-physiologic characteristics in 88 bread wheat cultivars, a greenhouse experiment based on simple alpha lattice was conducted under both normal and 120 mM (12 ds/m) salt stress condition of the Faculty of Agriculture, Urmia University in 2020-2021 cropping season. Chlorophyll a, b and carotenoid content, proline, plant fresh and dry weight, plant height and leaf relative water content (RWC), Na+, K+ and K+/Na+ concentrations were measured. After genotyping by sequencing with Ion Torrent technology and removal of SNPs with more than 20% of missing data and minor allele frequency less than 5%, a total of 5869 SNP markers were identified. Based on association mapping with the mixed linear model (MLM) method, a total of 25 marker-trait associations were detected under normal conditions. The A and D genomes had the highest and lowest number of significant marker-trait associations (MTAs). Among the studied traits under normal conditions, chlorophyll a had the highest number of MTAs on 1A, 3B, 3D, 5B, 7A chromosomes with eight MTAs. A total of 21 MTAs were identified under salt stress conditions which the genome B and D had the highest and lowest number of MTAs, respectively. Five MTAs were identified for plant fresh weight, which were located on chromosomes 4A and 6B. The results of this study provide valuable information about the loci associated with the studied traits, which can be used in marker assisted selection in wheat breeding programs after confirmation in biparental populations and additional experiments.

As a sensitive issue, companies’ social responsibility has grabbed much attention in recent years. Since social capital is a means to achieve individual, collective, and social goals and benefits, the purpose of this study was examining the effect of business strategy on the relationship between companies’ social responsibility and value in order to increase social capital. To this end, a sample of 160 companied enlisted on Tehran Stock Exchange in the 2010-2019 period was used to test the study hypotheses. The findings of the study revealed the business strategy variable as the moderating variable affecting the relationship between a company’s social capital and value. Future studies are suggested to examine the relationship between a company’s social responsibility and value through other variables.

Fusarium head blight of wheat with causal agent of fungus Fusarium graminearum is one of the most common diseases affecting wheat. Fusarium as one of the major wheat diseases makes a significant loss on wheat yield and quality globally. Northern Iran, due to the distinct conditions of humidity and temperature is susceptible to Fusarium head disease. One of the most efficient ways to control this disease is the use of resistant, genetically modified cultivars. The annual screening of plant cultivars offers useful information on resistance of cultivars to Fusarium head disease for researchers.

In this study 21 cultivars of common wheat including irrigated and rainfed plus three resistant cultivars and susceptible in a complete block design with three repeat in two different environment were cultivated in Gorgan University educational farm in 2016. One of the settings was the disease-induced and the other was not disease-induced. In the stressed setting artificial contamination was induced with spore suspension and in the non-stressed setting Falcon fungicide was used to control the disease. Each wheat cultivar was planted on a 4.5 meter line. Lines had a 30 cm distance from each other and seeds had a distance of five cm. In this experiment, fresh fungi suspensions with a concentration of 1×108 macroconidia per milliliter were used. Fusarium spore suspension was applied to spikes at the beginning of the flowering period at the onset of the emergence of anthers. After spore suspension application, the disease indices including, the incidence of disease, severity of disease and disease index, and after harvesting, the percentage of infected seeds and performance indicators were measured.

Based on the results of analysis of variance, a significant difference between the cultivars tested at the probability level of 1% for incidence, severity of disease and percentage of contaminated grains was observed. Analysis of yield data using analysis of combined experiments showed that the cultivars Qaboos, Aftab and Layn 17 among the rainfed wheat cultivars, and Morvarid in irrigated cultivar, were the best cultivars in response to Fusarium head blight. Among the cultivars studied, Qaboos and Aftab had the least yield loss and were suitable for cultivation in areas with Fusarium head blight epidemy.

The results of this study showed that the occurrence of a biotic stress such as Fusarium head blight negatively affects the grain yield, the more resistant cultivars have lower yield loss. The results of this research can be used as a source for resistant genotypes for corrective actions. Qaboos and Aftab cultivars are introduced as resistant cultivars in areas with high risk of Fusarium epidemy. The Ehsan cultivar is a coarse grain cultivar and has a good yield in a disease-free environment, perhaps it can be found to be suitable for cultivation in areas with low humidity

Anxiety problems are common disorders in children that can cause many other disorders in later ages. Many children with anxiety disorders in childhood and adolescence also have many adjustment problems. Therefore, the purpose of the present study was to investigate the effectiveness of narrative therapy on school anxiety of female primary students.

This was a quasi-experimental study with pre-test and post-test. The statistical population of the study included all female students of primary school (7-11 years) in Isfahan in the academic year 2015-2016. Sample size included 30 female students who were selected by multistage random sampling method. Phillips (1987) anxiety test was used to measure the level of anxiety of the subjects. The experimental group received eleven one-hour storytelling sessions and the control group received no intervention. Both experimental and control groups were re-evaluated in post-test and data were analyzed by covariance analysis.

The results showed that narrative therapy had a significant effect on school anxiety in female primary students and there was a significant difference between the experimental group and the control group. That is, the mean scores of the experimental group in the post-test compared to the control group were significantly lower in terms of school anxiety (F= 12/03, P = 0.003).

Based on the results of this study, it can be concluded that narrative therapy enables students to identify their positive and negative emotions and thus reduce their anxiety, so it is recommended to use this approach along with other methods of anxiety treatment to reduce school anxiety in female primary school students.

Approximately 40-50% of infertility is due to male factor infertility that abnormal sperm chromatin structure as a major cause of infertility has been suggested. Protamines are the major components of sperm chromatin and play a central role in the correct chromatin packaging. Several studies have shown that the protamine deficiency in sperm is associated with low sperm quality and infertility. Considering the importance of protamine infertility, the purpose of this review article was to study the protamine content and it’s biological significance in male fertility.

Published papers by researchers in the Google Scholar, Science Direct and PubMed databases were collected from 1874 to 2018, and the best and most efficient papers were considered for this study.

Several studies have shown that there is a significant reverse relationship between protamine deficiency in sperm with fertilization and pregnancy rate following assisted reproduction techniques and central cause of protamine deficiency in sperm is due to the increase of oxidative stress which consequently causes to DNA damage.

Treatment with antioxidants can reduce oxidative stress in infertile men, and improve sperm parameters, sperm protamine content, and DNA integrity.