روح الله اسماعیلی

Corporate governance is an integral and necessary part of the governance of today's societies. There are different viewpoints and selection of agency theory (shareholder-oriented approach) or stakeholder theory (community-oriented approach) in the corporate governance system of societies. Present study seeks to identify the most important drivers of corporate governance in Iran.

The theoretical population of research is managers and senior experts active in the stock market who are experts in the field of corporate governance. The sampling method was done judgementally according to the expertise of experts in the field of corporate governance. The sample size in this study was 10 people. Research drivers were extracted through literature review and interviews with corporate governance experts. Then, two questionnaires of expertise and effect assessment were used to screen and analyze the effectiveness of the drivers. These questionnaires were analyzed by two methods of fuzzy Delphi and fuzzy dematel.

20 drivers were extracted through literature review and eight drivers were extracted through interviews with experts. Among the research drivers, 10 drivers had a defuzzy number greater than 0.7 and were selected for final prioritization. The effectiveness of the residual drivers was investigated with fuzzy dematel. According to the Net Effect Index, the drivers of government policies and actions on corruption, the monitoring of laws and regulations imposed by the Securities and Exchange Organization, the transparency of the business environment, and the legal regulations and challenges had the highest impact, respectively.

The current study seeks to identify drivers and future scenarios of corporate governance in health companies.

The current research is practical in terms of orientation and its methodology is mixed. The theoretical community of the research are active experts in the capital market and corporate governance. The sampling method was done in a judgmental manner according to the expertise. The number of samples was equal to 10 people. The drivers of the research were obtained through literature review and interviews with experts. Screening and prioritization of drivers was done using two questionnaires, expert assessment and prioritization. These questionnaires were analyzed with two methods, fuzzy Delphi and Marcus.

24 drivers were obtained through literature review and 7 drivers were obtained through interviews with experts. Among the drivers of the research, 10 drivers had a diffusion number higher than 0.7 and were selected for the final ranking. The degree of priority of drivers screened with Marcus and considering three indicators of experts' expertise, severity of importance and degree of certainty was determined. The drivers, policies of governments regarding economic corruption and monitoring regulations of the TSE were respectively the most important drivers and were used to formulate research scenarios. To strengthen the research scenarios, the components of the root definition tool were used. The scenarios were: glass room, weak mechanisms, scattered world and dark room.

The practical proposals of the research were presented according to the ideal scenario (glass room). In this context, suggestions such as improving the organizational culture, strengthening the administrative organization, developing decision support systems for ranking health companies and continuously revising the corporate governance rules according to the necessities of business will help to improve corporate governance in the long term.

Rivers are vital ecosystems and their protection is of outmost importance. In this study effects of physicochemical parameters of water on the population structure of Ephemeroptera in three sampling locations e.g. upstream, middle and downstream of the Tajan River were examined. Sampling was carried out on monthly bases from April to March 2019. One-way analysis of variance was used to evaluate the qualitative status of the sampling stations, Principal component analysis was utilized to determine the effect of environmental factors on separation or overlap of the studied stations and comparative conventional analysis was used to determine the relationship between environmental variables with presence and absence of Ephemeroptera families. Results showed that physicochemical factors varied significantly during the study period. The average of factors such as the flow rate (68.3 m3/sec), dissolved oxygen (9.53 mg/lit) and pH (8.31) were at highest levels in February and March while average of EC (1181µm/cm) and TDS (815 mg/lit) were at their lowest values in in September. Significant differences were observed in physicochemical factors at different stations. The differences were apparent between Mohammadabad station with other two sampling stations in terms of temperature and dissolved oxygen and Tajan station varied significantly with others in terms of EC, TDS and Debi. Significant relationship was observed between frequency and presence of some families of Ephemeroptera including Baetidae with EC and TDS and Oligoneuridae with pH and dissolved oxygen which allows considering these groups as qualitative indicator or indicator species of surface water resources.

Financial management provides financial resources by making decisions about debts and equity, and uses them to make decisions about current assets, long-term assets, and investments. Therefore, debt is one of the main components of the capital structure of most companies that plays an important role in managing corporate financing. On the other hand, the main goal of company management is to maximize the wealth of company shareholders. Therefore, the purpose of this study is to investigate the effect of the percentage of nonexecutive board members on the relationship between financial flexibility and managers' remuneration in companies listed on the Tehran Stock Exchange. This research has been done by descriptive-correlation method and is an applied research. The statistical population of the research consists of all companies listed on the Tehran Stock Exchange during the years 1393 to 1397, of which 103 companies have been active in the stock market during the entire research period and have been studied. The research data were extracted from the financial statements of companies and analyzed using regression models using the combined data method. The research findings indicate a significant relationship between financial flexibility and board remuneration. The results also showed that the number of non-executive board members has an effect on the relationship between financial flexibility and board remuneration.

The study of flora characteristics and their relationship with ecological factors in habitats has a particular importance, especially in protected areas. This study aims to analyze chorological and endemism of the Central Alborz protected area flora. The study area is the slopes of Welwesht, Dahla, and Azadkouh heights in the protected area of Central Alborz, Mazandaran province. The total number of collected and identified taxa is 331, which belong to 197 genera and 46 families. During the floristic studies of the region, Nepeta azadkouhensis Saberamoli from Lamiaceae family was identified and introduced as a new species. About 49.25% of taxa are hemicryptophytes, 57.40% of all species belong to Irano-Turanian chorotype. Forty-six taxa, equal to 13.9% of all taxa, are endemic to Iran. Of these, 37 species, equal to 82.22% of endemic species, belong to the vegetation zone of Irano-Turanian. The habitat of mountain steppes, mainly with grasses and cushion-shaped plants with 24.47% of the total taxa, has the highest species richness. The results of the species richness study in the altitude classes of the endemic taxa showed that, in total, more than 70% of the taxa are located in medium to semi-high habitats. The study of the presence of endemic species in vegetation elements confirms the dominance of the Irano-Turanian vegetation zone in the region, with the significant presence and influence of European-Siberian elements.

The first step in proper management of forests is having enough information about growth, development and how the forest stands structure are influenced by environmental factors. Considering the importance of forest stands in the north country and environmental values of the study area, structure of the existing species in Dashtenaz forest protected area in Mazandaran province has been investigated using the nearest neighbor indices. To investigate the structure of the study area, 56 hectare of the forest stands were statistically analyzed, and Clark and Evanes, Uniform angles, Shannon-Wiener, Mingling, DBH dominance and DBH differentiation indices were used to investigate the structure. The results showed that the mean Clark and Evans and uniform angles indices were 0.70 and 0.55 respectively, indicating a distribution between random and cluster patterns. Mean indices of Shannon-Weiner and Mingling were 0.40 and 0.06 respectively. Knowing that the study area is mostly composed of oak, the Mingling index value was calculated to be low​​. The mean DBH dominance index was calculated as 0.50, indicating the dominance of DBH of Quercus Castaneifolia and recessivity ofUlmus Glabra. Zelkova Carpinifolia was medium in terms of DBH dimension. Also average DBH differentiation index was calculated as 0.32, representing a medium difference between the trees next to each other in terms of DBH dimension. The indices used in this study can be used to describe the structure and ecological property of different species of trees.

As one of the most important understory evergreen species in Hyrcanian forests of Iran, information on the distribution of Box (Buxus Hyrcana Pojark.) are essential for both forest research and practice. Here, the capability of very high spatial resolution IKONOS satellite imagery acquired in leaf-off condition was tested for mapping Box distribution in a part of Khiboos-Anjili forest reserve in Mazandaran province. The IKONOS imagery was geometrically corrected with a georefrenced panchromatic Pleaides scene, which was orthorectified using 3D ground control points obtained using differential GPS (RMSE less than one pixel). Reference data samples from three classes of non-forested area, deciduous stands without Box understory and deciduous stands with Box understory were recorded using DGPS-supported field survey. By means of a number of vegetation indices, classes seperabilities were evaluated on main and synthetic image channels by partitioning 75% training area and transformed divergence. IKONOS image was classified using both main and best-selected bands and a number of nonparametric (Maximum Likelihood, Mahalonobis distance, Minimum distance to mean and Paralell piped) and parametric (Suport Vector Machine) classifiers. Then the classified images were assessed using 25 percent of unused sample points. Results of validation using the 25% left-out test data showed the highest performance by SVM algorithm compared to other algorithms, with overall accuracy and Kappa coefficient of 97.87% and 0.96, respectively. The results also showed the potential of IKONOS imagery from leaf-off season has to map Box trees in understory layer.

This research was carried out in two seasons of summer and autumn in 2014. Fish sampling was done using a 2.3kW electrofishing in 7 stations. The purpose of this study was to investigate the effects of sand and gravel harvesting on abundance and variation of Shannon Wiener Index of Haraz River community. The results showed that the species diversity increased from the upstream (0.55) to the downstream (2.83) of the river and there was a significant difference in Shannon wiener index at different stations (p<0.05). The results of the survey on fish populations in the Haraz river showed that rainbow trout (Onchorhyncus mykiss) had the predominant fish population in the upstream of the river, in which could be a food competitor for the indigenous species of brown trout (Salmo fario) which led to a decrease in the populations of brown trout and its absence in catch and sampling was in the main stream of the river. Also, the catches from the cyprinidae were of a lower variety and density than the past, so that no specimens were collected from the species of fish Barbus spp. groups, and other species such as Squalius cephalus, Capoeta capoeta, Alburnoides eichwaldii, and brown trout (S. fario) has a very low abundance, which could be due to fish aquaculture, the increased activity of the sand and gravel extraction, the lack of attention to the installation of filtration apparatus for rocks washing, increasing the water turbidity and its effect on the eggs and larvae of fish.

According to the importance of loss areas, which have embarrassed a wide region of Golestan province and its important role in formation of the sediment of Gorgan river, more accurate recognition of types of loss erosion seems essential in order to providing necessary function for erosion and sediment problems in them, specially gully erosion. So, in this study we are going to providing regression model through investigation of effective earth environmental factors on gully erosion to identify gully initiation mechanism on loss land. For this, locational situation of the gully (Temer Ghareh Ghozi region) was identified after recognizing airy photos in the scale of 1:20000 and basic study as climate, geology, soil, herbal coverage, land function, and topography began after providing unit topography by using geographical information system. In order to control the effect of herbal coverage on initiation of gully erosion, we work to remove density of herbal coverage by 1*1 square meter plots. Finally, a proper regression model was offered to develop gully erosion, after recognition and computation the relationship between environmental earth factors with initiation, growth and development of gully erosion through multi-variable analysis by using SPSS. The result shows that earth environmental factors such as height, slope, and aspect, height of hillside, annual rainfall, stone units, land type and density of herbal coverage have an effective role in initiation and expansion of gully erosion in loss land.

In this recent years with the development of natural sciences, the importance of biodiversity is Revealed In different fields and the objectives of forest management are foccosed on biodiversity. So that nowadays conservation of biodiversity is considered as the most important issues in sustainable forest management. The importance of northern forests of Iran in aspect of conservation of genetic resources, and some plant species that are unique to this region is common clear fo all and And its vital role in many aspects such as economic, social, environmental balance, ecosystems stabilization and conservation has attracted the manager attention at the regional and local levels. One of the most important problems of that forests is Destruction Caused by natural and anthropogenic factors in recent decades, has faced them with a crisis situation. Lately, the Buxus Blight is encountered as an important problem in the northern forests. According to the importance of Buxus Hyrcana in aspect of biodiversity Iranian Forest managers are trying to identify its factors and spatial patterns.

The main goal of this study is investigation on spatial distribution of the Buxus Blight in relation to primary and secondary topography characteristics and distance from river and roads using terrain analysis and GIS.A 200×500 meters random systematic sampling network with 0.1 ha sample area was designed in GIS and applied on Khiboos & Anjilsi Forest protected Area. The location of diseased trees were registered using GPS in each sample and was imported to GIS. The digital elevation model (DEM) of the study area was generated using the interpolating of contour lines from 1:25000 topography map and the primary and secondary topography characteristics and distance from river and roads were produced using terrain analysis and GIS. The digital values of location of diseased trees were extracted on produced maps. The impact of selected factors on the tree crown dieback was assessed using relative effect (RE) method and principal component analysis (PCA).

The results showed that the north aspect, 400-600 meter mean sea level altitude, the 30-40 percent slop, the 0-50 meters distance from rivers, the 300-400 meters distance from roads, the shaded relief of 0.8-1, solar radiation of 0-250 and wetness of 17/5-20,were more effective on the Buxus Blight. The results of PCA analysis also showed that four factors of Aspect shaded relief wetness and distance from river with attending on four axes and 72 percent variances have been effective on Buxus Blight.

According to the results of this research it can be stated that damages caused by boxwood blight are heavily affected by some environmental factors such as light and humidity and landform factors because of receving of different amount of light and humidity have an important role in severity of that disease

Miankaleh wetland is one of the critical complex ecosystems which is a very important internationally-recognized refuge for migratory birds. Furthermore, regarding its ecological characteristics, this wetland has been chosen as biosphere reserve by Man and the Biosphere(MAB) program committee. This wetland is considered as a wildlife refuge and was listed as a protected area in 1969. The goal of protected areas management is not only protection but also their biophysical resources can be used to some extent. These exploitations should be along with integrated management plans and based on their ecological resources. Therefore it is essential for these areas to have a comprehensive environmental management plan. In this study significant environmental resources in the study area were identified, analyzed and tabulated, then environmental capability of the area were evaluated. Land units were made by overlaying different made layers and set a basis for next decision making. The ecological Zones (Core, Buffer, Recreation and Reclamation) were determined. The results showed that there are 387 ecological environmental units with three different zones as conservation, recreation and forestry zones in this area.

According to importance of Querqus. castaneifolia in northern forests of Iran and its high value in reforestation and revival of destructed stands. In this research we studied the appropriate period of seed planting in nursery. For this aim the effect of sowing date on the quantitative and qualitative characteristic of Querqus castaneifolia seedlings, was studied with randomized design in two treatments with five replications. At the end of the first growth season, some quantitative and qualitative characteristic such as height, collar diameter and shoot/root length ratio and survival rate is studied and the data was analyzed by SPSS. Analysis of data showed that there is significant differences in most features between seedlings planted in autumn and early spring at 95% cofident level, Also, the autumn planted seedlings in comparison with spring planted seedlings had better physical characteristic and vitality. Although there isnt significant differences between number of roots in two treatments. The results showed that for producing resistant and strong seedlings with better quality, paying attention to ecological demand of each species and sowing in appropriate date is very important.

Semeskandeh and Dasht-e Naz are protected as wildlife refuges with the aim of conservation and revival of the remaining plant and animal populations of the Caspian lowland forests in Mazandaran (Sari). Based on a floristic study, 223 plant species from 175 genera belonging to 69 families were identified. The richest families were Poaceae with 36 species (16%), Asteraceae with 23 species (10.3%), Lamiaceae with 14 species (6.3%) and Rosaceae with 13 species (5.8%), respectively. Carex with 7 species, Euphorbia with 6 species and Geranium with 5 species constituted the largest genera. Considering life form spectrum, the highest proportion of life forms belonged to therophytes (34%), hemicryptophytes (24%), geophytes (22%) and phanerophytes (15%), respectively. Likewise, the highest proportion of chorotypes belonged to pluriregional elements (32%), followed by Euro-Siberian elements (19%), Euro-Siberian, Irano-Turanian, Mediterranean elements (13%). Moreover, four percent of these plants were endemic of Iran. Since the studied forests in the current investigation are considered as remnants of lowland Caspian forests which had been dominated by Quercus castaneifolia and Buxus hyrcana, conservation policies are quite necessary to protect these very important vulnerable and sensitive ecosystems and to eliminate all dangers and pollutions threatening them.

Acacia sp (Subfamily of Mimosidea), a fast growing and drought-resistent species is suitable for agro forestry. In this research, in vitro seed germination of Acacia albida and Acacia salicina using various concentrations of TDZ hormone were surveyed. At first, after washing with water, collective seeds were soaked in concentrated HCL. After being sterilized with Hgcl2 0/5%. seeds were cultured in N6 medium supplemented with various amounts of TDZ hormones, 0/1μm,1μm,10μm. Analysis of variance showed that there are statistically significant differences in using various treatments (P>%5). The result of duncan comparison mean (P>%5) suggested that use of N6 medium supplemented with 1μm of TDZ is more suitable. The final results of in vitro seed culture of acacia sp from this survey indicated that propagation of Acacia albida has better performance using TDZ hormone. Thus, using concentrated HCL for sterilizing and acting 1μm of TDZ hormone in N6 cultured medium would be qualified for future experiments. More than 90 percent of cultured seeds sprouted in two weeks and were ready to be transferred to pot after 6 weeks.