فهرست مطالب علی خردمند

The purpose of this study is to investigate the influence of the independence of the audit committee and managerial ownership on the doubting opinion regarding the continuation of the activities of the companies admitted to the Tehran Stock Exchange in the period of 2017 to 2018. The statistical sample of the research includes 147 companies that were selected through the systematic elimination method. In this research, the logistic regression model was used to test the hypotheses. The present research method is a correlational description and applied in terms of purpose. In order to collect information related to the definition and theoretical foundations of the research variables, the library method was used, and the documentary method was used to collect statistical data to analyze the research hypotheses. The independent variable is the independence of the audit committee, managerial ownership, and the dependent variable is expressing doubts about the continuation of the company's activities. The findings of the research show that the independence of the audit committee has a positive and significant effect on expressing doubts about the continuation of the company's activity. Also, the results indicate that managerial ownership has a positive and significant effect on expressing doubts about the continuation of the company's activity.

The purpose of this study is to examine the relationship between the narcissism of CEOs and the risk of falling stock prices with the moderating role of internal audit in companies listed on the Tehran Stock Exchange in the period from 2017 to 2018. The statistical sample of the research includes 147 companies that were selected through the systematic elimination method. In this research, multivariate linear regression model was used to test the hypotheses. The present research method is a correlational description and applied in terms of purpose. In order to collect information related to the definition and theoretical foundations of the research variables, the library method was used, and the documentary method was used to collect statistical data to analyze the research hypotheses. independent variable, CEO narcissism; The moderator variable is internal audit and the dependent variable is the risk of falling stock prices. The findings of the research show that the egoism of the CEO has a positive and significant effect on the risk of falling stock prices. Also, the results indicate that internal audit weakens the relationship between CEO egoism and stock price crash risk.

Interval-valued prediction includes the prediction of an interval that its boundaries determined by two random variables. The aim of this research is to design and optimize the mean-variance daily scalping trading portfolio based on interval-valued prediction for lowest and highest daily prices with the vector autoregression approach. In the present study, using the vector autoregression method, the interval related to the lowest and highest daily prices is predicted and then based on it, a daily scalping trading system is formed, including buying and selling in the forecasted prices. To reduce the risk of the trading system and increase the number of trading positions, the optimal daily scalping trading portfolio is developed in the mean-variance framework.The sample portfolio includes five shares of the Tehran Stock Exchange in a 190-day period, taking into account trading costs, shows that the average daily return is 0/0018 and the Sharpe ratio is 0/4809, which is better than the Sharpe ratio of individual daily scalping trading of portfolio assets. The daily average of the total index in the research period is 0/001 and the Sharp ratio is 0/0835, which shows that the trading system has a much better performance than the buy and hold strategy. Risk-averse investors who are interested in the daily scalping strategy are suggested to use the optimal portfolio approach introduced in the present study after carefully evaluating the profitability and risk on the set of stocks they want

The main purpose of this study is to identify the effect of stock market scheduling theory on the capital structure of companies listed on the Tehran Stock Exchange during the years 1394 to 1398, which in this regard; The company's capital structure (equity ratio) and changes in capital structure (changes in equity ratio) as dependent variables and past market value of the company (market value to book value ratio of the previous year) are independent variables. Company size, profitability, and fixed asset ratio variables are considered as control variables. The statistical sample of the research included 112 companies. The research method is descriptive-correlation with applied approach. The method of collecting information is based on theoretical methods from the library method and in the hypothesis testing section from the method of documenting financial statements. In general, the hypothesis testing method is a multiple correlation and regression method.According to the market timing theory, companies determine the time of issuance of shares based on the stock price in the market. Management issues stocks when the ratio of market value to corporate stock value is high. The results of the study showed that the company's past values (ratio of market value to book value) have a significant and significant effect on capital structure, changes in capital structure and issuance of shares. In general, the results of the research do not confirm the scheduling theory in Tehran Stock Exchange.

The growing population of the world and the major trend towards urbanization have had catastrophic effects on the environment and urban spaces. This study aims to save resources, time and energy in cities, to explain the concept of green accounting in the organization and its impact on intelligence and sustainable urban development and environmental protection. The statistical population of this study is the staff of Sadra New City Municipality, which was estimated at 340 people. The sample used was 181 people, but because all the questionnaires may not be filled in completely and correctly, 230 questionnaires were distributed and finally 208 questionnaires. Usable was used to analyze the hypotheses. And the results of the analysis were evaluated using LISREL software. The findings of this study show that the main need and cost of smart cities is the creation of extensive urban infrastructure that is not only economically profitable and optimized, but also improves the quality of life of citizens, which causes most organizations use and benefit from green accounting. Examining the final table in which the research results are reflected, it can be seen that green accounting has a positive and significant effect on smartening the new city of Sadra. Also, green accounting has a significant effect on sustainable urban development. It is positive and on the other hand, urban intelligence has a significant and positive relationship on sustainable urban development.

Interval-valued forecasting is related to predicting an interval that is determined by two random variables. In the present study, using the neural networks method, the interval related to the lowest and highest daily prices is predicted and then based on it, a daily scalping trading system is formed, including buying and selling in the forecasted amounts. To reduce the risk of the trading system and increase the number of trading positions, the optimal daily scalping trading portfolio is developed in the mean-variance framework. The sample portfolio includes five shares of the Tehran Stock Exchange in a 190-day period, taking into account trading costs, shows that the average daily return is 0.0028 and the Sharpe ratio is 0.6379, which is better than the Sharpe ratio of individual daily scalping trading of portfolio assets. The daily average of the total index in the research period is 0.001 and the Sharp ratio is 0.0835, which shows that the trading system has a much better performance than the buy and hold strategy.

Due to the increase in the number of the elderly and the increasing incidence of dementia, early diagnosis of this cognitive disorder has become particularly important, because with timely diagnosis and treatment, the course of the disease can be slowed down and the quality of life of the patient and those around them can be improved. The aim of the present study was to compare the consistency and diagnostic ability of CDR (Clinical Dementia Rating) and FAB (Frontal Assessment Battery) tests with clinical symptoms contained in the Neuropsychiatric Inventory (NPI).

A cross-sectional study was performed in a hospital clinic in Tehran. Using available sampling, 60 individuals over 65 years of age were selected. First, CDR test was performed on the participants and based on the severity of dementia (mild, moderate, and severe), they were scored one to three, respectively. In this population, the test was performed based on the FAB questionnaire and, as for the score, the lower the score, the more severe the cognitive impairment. Then, 12 components of NPI were evaluated based on a questionnaire. The CDR and FAB scores were compared and the scores of each were compared with the NPI scores to determine which of the two cognitive tests was more consistent with clinical signs. The calculated reliability scales were 81% for CDR, 88% for FAB, and 86% for NPI. Data were analyzed using SPSS, version 22, and using statistical methods running chi-square test and spearman correlation coefficient.

This study included 60 patients with dementia with the mean age and standard deviation of 75.39 ± 7.25 years. Totally, 36 patients (0.60%) were female, 39 (0.65%) were literate, and 46 (76.7%) had underlying diseases. The agreement between NPI and FAB was -0.64 and the agreement between NPI and CDR was 0.68 (P <0.001), which indicates a relatively strong relationship between NPI with both tests and whatever score as the NPI increases, so does the severity of the cognitive impairment. This indicates clinical association and no significant difference between the two tests. There was a significant relationship between CDR score and education level (P = 0.004), but there was no significant relationship between CDR and FAB with gender (P = 0.284).

Both CDR and FAB tests have the same utility.

Competition in the product market by reducing the efficiency of managers, increasing transparency in decision-making, improving the level of accountability of managers, reducing the risk of incorrect investment decisions and realizing prices in the market can reduce representation problems and information asymmetry between managers and stakeholders. This factor reduces the risk of falling stock prices. The purpose of this study is to evaluate the relationship between overtaking in the commodity market and the risk of stock devaluation in companies listed on the Tehran Stock Exchange. The statistical population of the present study is the companies listed on the Tehran Stock Exchange, which was selected as a statistical sample by the method of systematic elimination of 112 companies in the period 1392 to 1397. Logistic regression method has been used to test the hypotheses of this research. The findings of this study showed that there is a significant relationship between competition in the product market and stock price risk. To prove this hypothesis, Herfindahl-Hirschman index and Lerner index were adjusted Lerner index and all direct and significant relationship between competition in product market and Proved stock price risk. That is, as the Herfindahl-Hirschman index rises and the Lerner index rises, so does the risk of a stock falling. The results of this research can pave the way for capital market activists and other investors.

Opioid use disorder is a major concern to public health, and opioid maintenance treatment onmethadone or buprenorphine is a widely used approach. On the other hand, in recent years, there has beenmore regards for the use of opium tincture for detoxification and maintenance treatment of opioiddependence in certain parts of the world. The purpose of our research was to compare sexual impairments ofmethadone maintenance treatment (MMT), buprenorphine maintenance treatment (BMT), and opiumtincture maintenance treatment (OMT) in patients. The study sample consisted of opium-addicted men candidates for maintenance treatment in anaddiction quitting clinic in Tehran, Iran, from November 2017 to February 2018. Participants (n = 84) wererandomly assigned to three groups (of the equal number), receiving either methadone tablet, buprenorphinesublingual tablet, and opium tincture. The average score for sexual function was evaluated using the ArizonaSexual Experiences Scale (ASEX) at the beginning and after 3 months after treatment. Although there was no significant different in ASEX scores between the groups at the beginningand end of the study (P > 0.05), but the difference was significant in each group in comparing by themselves. These results showed that sexual dysfunction became better after opioid substitution therapies,and no differences were observed on sexual dysfunction between the three groups

The main purpose of this research is to investigate the relationship between monetary policy and conservatism in the listed companies in Tehran Stock Exchange. This research has a practical goal and its statistical population includes all companies listed in Tehran Stock Exchange. This paper considers the period of 2012- 2016 and its sample contains 123 firms. We use OLS regression to examine the research hypotheses. The findings show that there is a positive and significant relationship between conservative legal reserve and exchange rate. Also, the relationship between interest rate and conservatism is significant with a negative sign. Therefore, given the importance of the relationship between monetary policy and conservatism in the companies, paying more attention to this issue is necessary.

The Sahebazzaman Mountain is located on the 8 km east of Kerman. In this area a granitoidic body has intruded to the Cretaceous limestone and metamorphosed rocks. This skarns is covered with alluvial deposit also due to non enough erosion and existing of alluvial deposit, there is nonvisible but it has shown in isolated outcrop with 6 to 10 meter. The form of outcrop illustrat the granite intruded along the major fault with north-south trending. Petrography study show diorite to monzonite modal composition and skarns type is exo-skarn calcitic. These rocks contain wollastonite, diopside, idocras, garnet, epidot ± cholorite ± calcite. Comparing Chemical composition between skarn and non-metamorphic limestone show, in addition to the heat energy, large amount of silicic fluid is responsible to this metasomatisme, therefore this is diffusion skarn. Metamorphic grad is about albite-epidote hornfels facies to pyroxene hornfels.

In this research, the Campanian -Maastrichtian deposits in Jupar section, Central Iran have been studied to determine biozonation and Paleobathymetry of the deposits. The planktonic and benthic foraminifera were studied in order to assign palaeobathymetry of the Campanian- Maastrichtian deposits. A depth of 490- 650 m was assigned for most parts of thesediments according to planktonic/epibenthic ratio and the regression equation D = e (3.58718+ (0.03534 × %P*)). In the present investigation, planktonic species of 27 genera have been identified. The Campanian -Maastrichtian deposits is divided into 7 biozones on the basis of planktonic foraminifera, which are cosmopolitan and consist of biozone1-Globotruncanita elevata Partial Range Zone, Biozone2- Globotruncana ventricosa Interval Zone, Biozone3- Globotruncanita calcarata Interval Zone, Biozone4- Globotruncanella havanensis Partial range zone, Biozon 5- Globotruncana aegyptiaca Interval zone, Biozone6- Gansserina gansseri Interval zone, and Biozone7- Contusotruncana contusa Interval Zone.

Diabetes is the most widely and important patient that derived from body metabolism disorders. Health education and modification and behavioral methods are more effective and economic way to prevent and control the diabetes. So، the aim of present research is study of the effect of changing behavior on knowledge، attitudes، self-care، quality of life، and lifestyle of type II diabetic patients. Research method was experimental that carried out using the pretest–posttest plan and a control group. From patients with type II diabetes who referenced to Bojnord health center selected forty patients that fitted to identified criteria and assigned to 2 group of experiment (20 patients) and control (20 patients). Five-section questionnaire was implemented to determine the demographic information and to measure knowledge (from Ghanzanfari and reliability 0. 84)، attitude (from Ghanzanfari and reliability 0. 81)، self-care (from Ghanzanfari and reliability 0. 91) and quality of life (SF-20 and reliability 0. 79). These tools conducted in 2 stages. Validity of questionnaires has approved through experts. Educational program based on modification of habits and nutrition method conducted in 5 session 30 minutes. Data analyzed through SPSS 18. The mean age of people was 52. 17±7. 58. The results showed that intervention of education had no significant effect on the knowledge of the people under study (p=0. 083). However، on the variables of attitudes toward the illness (p=0. 001)، self-care (p=0. 001) and quality of life (p=0. 001)، intervention of changing behavior had a significant effect. Implementing health care and changing inappropriate behaviors، type II diabetic patients would be able to change their attitude toward life and lifestyle. Such cares would be better to be continuous and the clinical and psychological methods to be applied in addition to the pharmaceutical ones.

Addiction is one of the complicated problems in Iranian young population. The social and cultural dimensions of this social disease are less considered. So considering socio-cultural and environmental resources، this study investigated the substructures of addiction according to the viewpoints of high-school students of Kerman in 2007-2008. This qualitative study accomplished in ten high schools through a one-day problem finding workshop and continued until data saturation. The resulted terms and phrases were analyzed by content analysis. To assure about the validity and reliability، the outputs reviewed by workshops participants، and classification and codification of the data were executed separately by two experts. A total of 212 students، (45. 3% girls and 54. 7% boys) participated in the study. The students introduced the followings as the addiction substantial fundaments: lack of knowledge، positive attitude and interpretation of addiction as a value، family or friends'' habit، economy status، psycho-personality problems and availability. Rules infirmity or non-implementation of the current rules enforcement، geographical status and addiction as a conspiracy were also observed in students’ statements. The positive attitudes and historical roots of addiction along with the process of changing the values caused the growth of drug addiction in young population which could neutralize the security measures، legislations policy and even the knowledge. Therefore، intensification of personal protective factors and culturalization addressed for improving inner layers of values are recommended.

The incidence of suicide is higher in individuals with post-traumatic stress disorder (PTSD) than the general population. This prevalence rate is related to many factors including drug dependence. This study was conducted in people wounded during the Iran-Iraq war with PTSD, in order to compare the risk of suicide in those with and without drug and nicotine dependence. This cross-sectional study, conducted in 2007–2008, comprised 104 male individuals who had participated in the Iran-Iraq war and had a current diagnosis of PTSD. They had been referred to a psychiatry hospital and the psychiatrists'' offices in Kerman, Iran. Three questionnaires were used including Davidson Trauma Scale, California Risk Estimator for Suicide and the Fagerstrom Test for Nicotine Dependence to assess the severity of PTSD, the risk of suicide, and nicotine dependence, respectively. Data were analyzed by descriptive and analytical statistics using Chi square, regression, analysis of variance (ANOVA), student-t and correlation tests. The sseverity of PTSD was significantly different in individuals with low to moderate dependence on cigarette smoking than in those with heavy dependence on smoking (P = 0.002). However, the corresponding figures were not significantly different in individuals with and without substance abuse. Although the risk of suicide had no significant difference among individuals with low to moderate dependence on cigarettes compared to those with high nicotine dependence, it was higher in subjects with substance abuse than in those without it (P = 0.0001). Our findings suggest that dependence on cigarettes may not play a role in increasing the risk of suicide, whereas the dependence on opium and its derivatives may increase this risk. Therefore, prevention and treatment of drug abuse may be effective on the incidence of suicide in patients with war injuries and PTSD.

This study aimed to investigate and compare the social skills of students addicted to computer games with normal students. The dependent variable in the present study is the social skills.The study population included all the students in the second grade of public secondary school in the city of Isfahan at the educational year of 2009-2010. The sample size included 564 students selected using the cluster random sampling method. Data collection was conducted using Questionnaire of Addiction to Computer Games and Social Skills Questionnaire (The Teenage Inventory of Social Skill or TISS).The results of the study showed that generally, there was a significant difference between the social skills of students addicted to computer games and normal students. In addition, the results indicated that normal students had a higher level of social skills in comparison with students addicted to computer games.As the study results showed, addiction to computer games may affect the quality and quantity of social skills. In other words, the higher the addiction to computer games, the less the social skills. The individuals addicted to computer games have less social skills.

Attention deficit hyperactivity disorder and conduct disorder are among relatively prevalent disorders during childhood and adolescence. Considering the negative impact of the parent's drug dependency and bipolar disorder, the present study aimed to determine the prevalence of ADHD and conduct disorder in children of drug-dependent and bipolar parents.In this case-control study, the case group included two groups of patients with drug dependency and bipolar disorder hospitalized in Shahid Beheshti hospital in Kerman who had 7 to 11-year-old children. The control group included healthy individuals without any drug dependency or other psychiatric disorders. Data were collected using Rutter scale Form A (parent's form) and a demographic questionnaire. Data were analyzed with ANOVA, Chi-square and Tamhane's post-hoc test.Rutter's abnormal scores were generally 7.11% in children of drug dependent parents, 14% in children of bipolar parents and 1.6% in children of healthy parents demonstrating no significant difference. The frequency of conduct disorder in the bipolar and drug dependent group was higher than the healthy group, but the difference was not significant. The frequency of ADHD was 8.9% in the drug dependency group and 1% in the control group which shows a significant difference.Drug dependency in parents may be a leading factor to mental disorders such as ADHD and conduct disorder in children.

With regard to the perceptible population, cultural, social and environmental changes in the aftermath of the earthquake in Bam City, this study was conducted to pinpoint substance misuse patterns and to figure out the probable relationship between substance misuse and blood types of the addicts referred to Substance rehabilitation Clinics from 2006 to 2007 in Bam City.In this case-control study, the sample size includes volunteering and self-introduced addicts and also a random selection of 360 healthy clients referred to the Blood Transfusion Organization as the control group. Both group's data were analyzed using descriptive statistics and Chi square and the odds ratio was estimated too.Three-hundred ninety nine individuals from nearly 3000 clients referred to the rehabilitation clinic from 2005 to 2008 participated with complete consent in the study. The highest frequency belonged to opium addicts (85.6%) and the most prevalent addiction type pertains to opium consumption via smoke inhalation (58.2%). The probability rate of AB negative blood type compared to other blood types among the addicts was 6.07 fold the control group.There has been an increasing rate of addiction in bam after earthquake and The substance consumption pattern has moved towards more dangerous methods. The high prevalence of AB blood type brings about a lot of presuppositions for geneticists, epidemiologists, hematologists and all majors in basic sciences.

Studies have shown that methadone maintenance treatment (MMT) is effective in improving the client’s quality of life and physical health. This study aimed to describe the nature and structure of drug dependent's experiences and the physical effects of MMTThe present study is a qualitative and a phenomenology study on 32 clients referred to methadone clinics in the city of Kerman in 2008. Colaizzi’s method was used for data analysis and to evaluate the data, validity and reliability criteria were used.Encoded concepts were categorized in general groups of effectiveness on general health, sleep, appetite and weight, sexual desire, appearance and other effects. These six categories showed the main structure of experience and physical effects of MMT.The client's viewpoints towards this treatment had a role in their experience expression and feelings, but MMT had an overall positive physical effect on the clients.

Identity disturbance is one of the DSM-IV criteria for borderline personality disorder, but there has been little attention to its nature. Four subsets of identity disturbance (role absorption, painful incoherence, inconsistency and lack of commitment) have been assessed. This study aimed to assess the role of these subsets in patients with borderline personality disorder and to examine the relationship between identity disturbances and substance-dependence.This case-control study was conducted on 40 patients with borderline personality disorder who were referred to Shahid Beheshti Hospital in Kerman from 1383 to 1384 and 40 healthy people who were matched with the case group in term of gender and educational level. Data gathering was carried out with three questionnaires including a demographic-related questionnaire, disturbance questionnaire (including 35 items) and a questionnaire related to substance-dependence and its related factors. Statistical analysis was performed using SPSS 11 for Windows, t test and ANOVA.The mean score of 33 items of the identity disturbance questionnaire were greater with significant difference in the case group (p < 0.05). The means differences in the two groups in all subsets were statistically significant, except for role absorption (p < 0.05). The means differences in all subsets in substance-dependent and substance-independent subjects in both groups were not significant statistically. The most common substance-dependence in both groups was related to cigarette smoking and cannabis. Opium and cannabis dependence was significantly greater in patients with borderline personality disorder.Identity disturbance is one of the major criteria for borderline personality disorder, but in different societies the role of its subsets are different. On the other hand, assessing subsets of identity disturbance has no value in assessing substance-dependence in patients with borderline personality disorder.

Socio-behavioral consulting centers offer methadone maintenance therapy which is a very useful method for drug dependents. These centers offer a wide range of services like education, consulting, prevention, care taking of patients and treatment for high risk groups such as AIDS-infected patients. Methadone maintenance therapy (MMT) is helpful in harm minimization and increasing the quality of the drug dependent's life; therefore, reducing infection in HIV patients.This study intends to investigate the importance of MMT on harm reduction in opioid dependents in Kerman.This descriptive, cross sectional study was performed on 110 patients referred to No. 1 and No. 2 socio-behavioral consulting centers in Kerman city in 2005 and 2006.Data was gathered by questionnaires once at the beginning of treatment and once 6 months after. Then the data was analyzed by SPSS13 and chi square test.MMT resulted in a 97.3% reduction in common injections, 96.4% decrease in arrest and imprisonment, 80% decrease in family problems and 68.2% decrease in drug abuse and negative morphine tests in these centers. After 6 months of treatment, drug consumption expenses were also diminished.This study showed that treatment with MMT in these centers reduced dangerous behaviors, increased the quality of life and controlled transmission of dangerous diseases such as AIDS and hepatitis in the community.

Red beds have been widely studied by palaeomagnetic methods for what they can tell us about the history of sedimentary basins and their subsequent deformation (Collinson, 1974, Turner, 1979a,b and 1981, McCabe and Elmore, 1989, Elmor, et al., 1993 and 2000). This study has investigated the palaeomagnetism of the Cambrian red sediments (Dezou and Dahou Formation) of the eastern margin of Central Iran. Davoudzadeh and Schmidt, (1984), have done some work on the region which includes these rocks and discuss the few rotations of the Central Iran micro plates. The aim of this study is to consider the AMS results to investigate the palaeo force field on the rock located at the northern side of the Persian Gulf

To assess patient's satisfaction and to evaluate methadone therapy program, it is important to understand the experiences of opium dependents during the treatment period in methadone centers and determine the quality of this program and revise standards based on that. This study aimed to describe the nature and structure of patient's experiences during treatment in methadone centers. This was a qualitative method using phenomenology. Sampling was purposive and the participants were selected from opium dependents referred to Kerman methadone centers during 2007. Sampling continued until data saturation and the sample size was 32. Colaizzi's method was applied for data analysis. The findings of this study included 27 codes categorized in four main groups: experiences of structure, personnel, patients, and regulations. These four categories showed the main structure of experiences in methadone centers. Lack of treatment centers in near-by cities or the problems of those centers suggest that it is necessary to establish new centers or solve the problems of centers in near-by cities. The type of patients referring to the centers plays a role in treatment process. The regular presence of physicians and other personnel and their concerns and care for patients as well as longer working hours of the centers have roles in patient's satisfaction and increase of consistency with treatment. Discussing the rules and regulations of the center with patients including the obligatory of daily reference to the center to obtain medicine and injections sound necessary. Also, it is necessary to find ways for solving problems of urine tests.

Methylphenidate is one of the classic amphetamines which can cause or exacerbate psychotic symptoms in schizophrenia patients. In this paper, a young man is presented with injection of methylphenidate tablets with acute cellulitis due to this injection and the related symptoms. In the first hospitalization and after recovery from psychotic disorder due to tablet injections, he was under treatment with anti-psychotics because of other symptoms related to schizophrenia. Although the patient was regularly under schizophrenic medication after discharge, he was hospitalized twice more due to psychotic symptoms that appeared after injecting methylphenidate. This report shows psychotic symptoms in schizophrenic patients after injecting methylphenidate. These symptoms cannot be prevented even by anti-psychotic medication of background disease. This case shows the existence of two kinds of psychoses, functional (due to schizophrenia) and organic psychoses (due to methylphenidate use) in the same patient.