علیرضا نصر اصفهانی

The main purpose of this research is to investigate the effect of the company's position in the life cycle on real earning management, emphasizing the moderating role of family ownership. The method of research is applied in terms of purpose with a causal nature which takes a post-experimental method. Data source is the information included in the financial statements of the Tehran Stock Exchange listed companies. The time frame of research includes eight consecutive years from 2014 to 2021. The statistical sample embraces 141 TSE-listed companies. The final analysis of data was done in Eviews and SPSS software. Firstly, the entire sample is divided into two groups of companies with family ownership and without family ownership. Then, the effect of the life cycle on earning management variables is tested using multivariate regression analysis in both samples, independently. Finally, the effect coefficients obtained in two samples are compared with each other by two-sample t-test (paired comparison). The obtained results show that there is a significant relationship between the life cycle stages of companies and earning management through sales management, production cost management and investment management. Also, the earnings management strategies used in the life cycle of family-owned firms are different from others. Based on the findings of this research, companies without family ownership use production cost management and sales management in the stages of introduction and maturity, respectively, and in the final stages of life (decline), they put earning management using investment management into practice. While family-owned companies do not use profit management in the early stages (introduction and growth), and in the maturity stages, they manage real earnings by using sales management.

Syntactic foams consisting of vinyl ester resin hollow glass microspheres (microballoons) are used in many marine or air structures due to their low density, high stiffness/density ratio, and ability to absorb energy. In this research, pure vinyl ester resin with three different volume percentages of 20%, 40%, and 60% of glass microballoons was produced by molding and casting method. The effect of the percentage of microballoons on the density, compressive, and tensile properties of foams was evaluated. The density measurement of the foams showed that with the increase in the percentage of glass microballoons, from 0% to 60% by volume, the density decreased from 1.04 g/cm3 to 0.563 g/cm3. The results showed that with the increase in the percentage of microballoons, the compressive and tensile strength of the foams decrease, but the specific compressive strength (compressive strength to density ratio) of foams increases. The highest tensile strength is related to the vinyl ester resin without microballoons with a tensile strength of 40 MPa. The specific compressive strength of foams increased from 76 MPa.cm3/g to 98 MPa.cm3/g by increasing the percentage of glass microballoon from 0% to 60%.

So far, many of the reliable future studies texts have pointed out the necessity of using various methods in future studies research, but they have often left the method of its application to the initiative of the researcher, thus witnessing a kind of confusion. The spill is in this area. Therefore, this research is presented with the aim of applying the strategy of mixed or triangled research in the framework of futures studies research.

This research is theoretical in point of view of its goal and Its approach is comparative, analytical and intuitive, and also from the point of view of data collection, it is analytical-exploratory.

In this article, common methods in future studies were reviewed with a glimpse of their intended applications in military fields, and through the necessity of pluralism among disciplines and with the help of the triangle research strategy, a system for quantitative and qualitative methods used in future research was presented. And it was tried to generalize this system to both abstract (revelation) and experimental methods.

Based on Trump's foreign policy and security to curb Iran within its borders, it appears that non-binding sanctions would form the main contributor to the Trump policy towards Iran and could potentially have implications for the comprehensive sanctions 2012-2014. The question now is it possible to change the landscape of the game in such a way that it has a reasonable balance and the legitimate rights of the both sides are protected? Such a change requires a shift in the strategic approach to the asymmetric active counteraction to formal diplomatic approaches, and this paper seeks to formulate a strategic turn around in confronting our enemies. The approach of this paper is analytical and its data is often collected from library and online resources. In this paper, after examining some of the necessary preconditions, based on a series of explicit assumptions that has been inspired from the empirical method of development of Shahid Bagheri, a framework in the international arena for use simultaneously The language of diplomacy and resistance is presented. In fact, this paper is helpful in increasing the cost of West adventure which can be obliged enemies for the treaty.

Futures Studies as an emerging trans-disciplinary science is quickly gaining legitimacy and expansion in both theory and practical areas. Military and security sections have always been the main customers of future-oriented analytical research. One of the major obstacles in the way of generalization futures studies and acquisition of scientific pervasive legitimacy are epistemological and methodological challenges in this area. This paper will consider compliance futures studies with the current framework of social science. Then, the article reviews the philosophy of science, and in particular some of the early paradigms such as critical realism and pragmatism. We followed this article with an attempt to seek appropriate philosophical paradigms for Muslim futurists. Therefore, the article tries to seek the crude proposed Islamic realism (with the taste of transcendental wisdom and realism of Allameh Tabatabai).In this way, future studies in the military fields can be based on the Strong foundation of the epistemological framework in which the validity of reason and quotation is accepted from the achievements of the colleges of the Military colleges and the school of theology simultaneously to benefit.

In this research, coal tar and soft bitumen were used as raw materials and the low-cost liquid phase carbonization (LCP) method was employed to synthesize mesophase carbon microbeads. First, the effect of temperature, time, and various pressures on the synthesis of mesophase bitumen was investigated. Also, the effect of various solvents on the synthesis efficiency of mesophase carbon microbeads was evaluated. The structural and chemical characteristics of the mesophase carbon microbeads were evaluated using field emission scanning electron Microscopy (FESEM), X-ray energy dispersive spectroscopy (EDS), X-ray diffraction (XRD), Raman spectroscopy, and Fourier transform infrared spectroscopy (FTIR). The results showed that the pressure of 7 bar and extraction with solvent of pyridine had a great effect on the morphology, removal of impurities in raw materials, and production efficiency. Also, the results of XRD and SEM revealed that mesophase carbon microbeads were not always spherical in shape.

In this note we show that Hall polynomials exist for basic connected right 2-Nakayama algebras. This result prove the Ringel’s conjecture for right 2-Nakayama algebras.

The aim of the present study was to investigate the conditions of teaching and developing students' physical literacy.

the researchers presented a paradigmatic model of physical literacy development through qualitative method (Grounded Theory). The data collection tools, interviews and research community were 17 experts in physical education and physical education. The validity and reliability of the research method was confirmed by participant review and review by non-participating experts and the content analysis method was used to analyze the data.

The results of the study proved that the main obstacle to the education and development of students' physical literacy is the lack of proper development of physical literacy by the authorities of sport in the society which unfortunately is caused by causal factors, underlying conditions and interventions in our society.

Based on the results of this study, adopting operational strategies such as using leisure time for students to target and plan the development of physical literacy, coordinating between sport and evaluation organizations, enhancing the skills and motivation of teachers can have implications for education and promote the development of physical literacy and the creation of an active lifestyle for students.

The purpose of this study is to present a future-oriented model for prioritizing S&T in accordance with Iran's needs. The data collection tools are interviews, questionnaires and documents. In this research, using the method of content analysis, factors affecting the prioritization of S&T were identified. After that, the national requirements of the initial model of prioritizing S&T were examined with the help of interviews with experts, the initial future-oriented S&T prioritization model in accordance with Iran's conditions was presented. After that, the model was validated with the help of an expert questionnaire and the experts confirmed the desirability of the model from the perspectives of accuracy, comprehensiveness and constraint, simplicity and ease, balance and balance, applicability, and finally innovation. The results show that this model includes four steps: " pre-prioritization", "determining the initial list of priorities", "identifying the priority space" and " future-oriented prioritizing ". Also, the components of this model include functional priorities in addition to thematic priorities, prioritizing based on non-economic approaches, no conflict of interests of individuals and institutions, no path dependency, vertical policy coordination, long-term approach, participatory, systemic, the use of quantitative methods of futures studies, qualitative methods and robust planning method.

The story of technology confrontation and the fear of new technologies has a long history. The fact that weaving machines first entered the factories was a source of concern for workers and their uprisings, followed by radio, cell phones, Bluetooth technology, social networks, and dozens more, against which serious resistance from policymakers or public was seen. In this paper, the researchers intend to analyze the phobia of biotechnology and in particular the technology of transgenics in a futuristic way. This article, after examining the past situation and analyzing the positions of GMO actors, rethinks policy making from social perspective to dealing with transgenic products using a causal analysis approach. Finally, researchers address deeper, broader, transformative strategies with considering various stakeholders at levels of decision- making.

In this research, the microstructure of Inconel 625 cladded layer on ASTM A575 steel has been investigated. By examining different parameters, the optimal single-pass sample with the least amount of dilution, porosity and fusion and suitable wetting angle was determined. Then cladding process with the optimal parameter was performed. The microstructure of the cladding layer was evaluated from the base metal to the top. Due to different cooling rates, dendritic morphologies were observed at different distances. Also, the cladding layer was free of any cavities, porosity and cracks and its thickness was 0.9 mm (900 micrometers). The results of (XRD) and (EDS) analyzes indicate thatthe γphase is formed and there is a relatively uniform distribution of elements in the cladding layer. These results also indicate that no change in the chemical composition of the substrate surface was achieved near the interface.The hardness test results also show that the hardness starts from 450 VHN at the top surface and reaches to 135 VHN in the base metal with a gentle slope. This slope of hardness can be attributed to the cooling or heating rates of the substrate.

Due to the complexities of energy scenario planning and the need for library studies and extensive quantitative and qualitative models, scenario planning is not possible in some internal studies due to research limitations. On the other hand, it is also problematic to use global scenarios without the necessary changes for domestic conditions, due to Iran's specific energy drives. Accordingly, the main purpose of this study is to develop energy scenarios for Iran based on the intersection of global energy scenarios and internal uncertainties of Iran's future energy, using an innovative combination of incasting scenario approach and morphological analysis. In this regard, after identifying the factors affecting Iran's energy future based on library studies and exploratory interviews, key uncertainties of Iran's energy future were obtained using delphi method, cross impact analysis and MicMac software, which included sanctions and the type of Iranian energy market. In addition, after reviewing global energy scenarios from reputable international institutions, based on the views of the focus group, the scenario of the World Energy Council 2060 was selected as the selected scenario. Then, based on the opinions of experts, with the help of morphological analysis logic and Wizard scenario software, three scenarios "Apocalypse Now", "New Age" and "Interstellar" were identified as compatible scenarios for Iran's energy future and developed with an incasting approach. Policy recommendations were also tailored to each scenario, and based on the results of this study, it is recommended that researchers examine the robustness of the country's energy science and technology priorities such as solar energy, wind energy and hydrogen energy in the scenarios resulting from this study.

One of the applications of P460NH micro-alloy steel is its use in pressure vessel tanks. Electrode E8018-G can be used for welding  this steel. In this study, to obtain the optimal welding parameters, the arc process based on ASME IX standard was used. Then, by sampling from the weld section, Vickers hardness test was performed and hardness profiles were drawn in different areas. Then the microstructure of each area was examined and compared with the hardness test results. The corrosion behavior of the heat affected zone, weld zone and base metal was investigated separately using the TOEFL polarization test in a 3.5% solution of NaCl. The results showed that the weld zone had the highest percentage of perlite (62%) and the base metal had the highest percentage of ferrite (‌73%). Also, the heat affected zone has the highest hardness number (298) and the base metal has the lowest value (210) in the Vickers scale. Evaluation of corrosion behavior of different areas also showed that the heat affected zone has the highest corrosion potential (-.651v) and the lowest corrosion current density (1.75×10-5 A/cm2). This is while the base metal has the lowest corrosion potential (-.691v) and the highest corrosion current density (1.2×10-6 A/cm2) compared to the weld metal and the heat affected zone.

According to the widespread use of aluminum alloys in the oil and gas and petrochemical industries and their low corrosion resistance in corrosive environments, it is necessary to make the surface of these alloys resistant to corrosion using a appropriate coating method. In this research, the coating method in an aqueous environment in an autoclave on the surface of 6061 aluminum alloy was used and its corrosion resistance was investigated. The cleaned samples were placed in an autoclave. Then, by controlling the temperature, time and pressure, an oxide / hydroxide coating was created on the surface. X-ray diffraction (XRD) patterns showed that the coating generally contained an AlO(OH) phase. Scanning electron microscopy (SEM ) images of the coating surface showed that the cubic nanocrystals were densely formed throughout the surface. Vickers microhardness test also showed that the coating was soft and had no effect on the surface hardness. However, the polarization curves show that the corrosion current density of the generated substrates is significantly reduced and the corrosion potential is more positive. As the parameters of autoclave temperature, time and pressure increase, the coating thickness increases and the corrosion current density decreases. It was also concluded that the coating method in the aqueous environment inside the autoclave in liquid and immersed state is a more desirable method due to the higher autoclave pressure than the water vapor state. This indicates that the corrosion resistance of 6061 aluminum alloy has been significantly increased by the use of steam coating.

It seems that researchers have not yet paid attention to the strategic energy security documents of leading countries with a comparative approach. Accordingly, The purpose of this article is a comparative study of energy security strategies and policies of selected countries to provide lessons learned for energy security in Iran. The approach of this research is comparative study and its purpose is descriptive-comparative based on articles, books and strategic report. The sample available in this study includes eight countries including leading countries in energy security indicators i, including the United States, Japan, Denmark, and some of Iran's regional competitors, including Turkey, the Israeli regime, Saudi Arabia, Iraq, and Qatar, have been selected. this study, after examining the research issue, the similarities and differences of the studied countries from the perspective of energy security policies have been compared. The findings of this study show that the most important lessons learned from successful countries in the field of energy security include the constant attention of governments and the understanding of the need to improve energy security in the minds of government officials; Attention of planners and policy makers to changes in the concept and dimensions of energy security and review of strategies in the energy sector according to the new conditions ahead; Paying attention to the context and capacities of each region in energy security policy; Coordination, compatibility and alignment of policies and strategies developed in the field of energy security; And specific follow-up and monitoring mechanisms to strengthen energy security.

This study is conducted to review the recent developments in the methods applied to the researches and projects of futures study. This study began with a library research among the selected articles published in relation to the new methods credential scientific journals. Having explained a detailed description and examples of new methods, the researchers assessed the methods for futures study and the proposed paradigms. Afterwards, we focused on the concept of post-normal and presented a concept called post-method. It can be useful for solving futures study in the complex space ahead. The basis of the idea of post-method underlies the fact that due to the increasing complexity of local and global conditions and the progress of the factors affecting these problems, it is necessary to go beyond the traditional methods and provide a new concept for solving problems and a new definition for methods. To be able to respond to these growing complexities. The results revealed that the recent advances in the methods used in futures study are influenced by the four sources of information technology including the World Wide Web, combination of methods and movement towards post-normal conditions and naturally to post-method. It is noteworthy that the concept of post-normal and post-method can cover the other three sources.

Recent global and regional developments indicate that Iran is not supposed to be unconcerned about the fate of the Shiites and must play a role in this regard. A geopolitical consideration of the issues relating to Iran and Shiism denote that any action in Iran - as the main center of the Shiism- affects the Shiite communities under the influence of Iran. This research is intended to investigate the trends governing the future of the Shiite world. This research is conducted by trend analysis and tries to investigate the social, economic, technological, and political trends that govern the Shiite world. The results of studying the current economic, technological, political and social trends in the world, especially in Islamic countries, indicate that the world has encountered deep and dramatic changes.  The results also demonstrate the formation of a new Shiite geography in the world. The key trends in the Shiite world, from changing of economic powers to population growth, and from the emergence of mass media and from the development of social networks to the transformation of political structures, all of which may shape the future of the Shiites in the West Asia (the Middle East) and the world, will face a complex and unpredictable future.

Crisis management has always been a concern of strategic and foresight researchers from a pragmatic point of view, so the question of research can be expressed in how the interaction and contingency planning of future crisis response programs are addressed. In this regard, the overall goal of the research is to provide an alternative-looking approach and to use foresight tools to arrive at a contingency model for crisis response. The present research strategy is in the framework of qualitative and applied research, and due to the lack of expansion of the existing knowledge in the subject matter, a library approach was used; This study is based on Oucoli and Sabram's (2017) Guide. Silva (2015) research process has been used for comprehensive and correct selection of articles; Silva method consists of 4 stages of planning, selection, extraction and implementation. The research findings were compiled based on answering the systematic review questions of the 54 selected articles; The most cited articles and the most cited authors were collected. These findings have resulted in a six-step contingency model with a consistent strategy and scenario-based approach that includes: scenario, response strategy, implementation plan, support operational plan, contingency plan, and budget.

Studying and planning to achieve a better economic future, plays an important role in the thinking of economic policymakers in every country, including Iran. But the achievement to the desirable and sustainable future requires answering these questions that the Iran's economy has been influenced by what factors and policies? And what factors determine the future trend of Iran's economy? Accordingly, in this research, the study on past trends of the Iran's economy and the identification of factors that affecting the Iran's economy have been considered, in order to write the scenarios for the Iran's future economy and its security impacts. For this purpose, critical uncertainty approach were used.To write the future scenarios, Iran's economic factors with critical uncertainty were identified by using questionnaires that completed by economic experts. Accordingly, two uncertainties of "international economic sanctions" and "oil price" were selected as the critical uncertainties.
Based on the results of these scenarios, the Iran's economy will face a decline in economic growth in three scenarios, and in only one scenario, conditions for economic growth and development will be provided without a serious impediment. From a security point of view, in three scenarios and due to changes in the economy, Iran will face security problems with regional, transnational and internal sources.

Fusion welding can deteriorate the corrosion feature of Ti-6Al-4V alloys due to the existence of some metallurgical defenses such as discontinuity, Oxygen and Nitrogen absorption and creation of pore holes. By employing friction stir welding, the appropriate corrosion resistance could be reachable. In current research, Ti-6Al-4V with thickness of 3mm was used. Structural characterize of welded zone were evaluated by scanning electron microscopy, equipped by EDS microanalyses XRay diffractometry (XRD). Corrosion behavior of fabricated specimen was investigated by means of potentiostat (EG & G 273A). The SEM micrographs and EDS results confirmed that ununiformity chemical composition and various types of metallurgical phase were formed, which caused the corrosion resistance of transition zone declined as compared to the stirzone and the base metal zone has the highest value of corrosion resistance. It was found that the stir zone contain the typical Alpha () phase plus recrystallization Beta () phase along with tungsten debris while transition zone contain equiaxed and bimodal lamellae structure. The corresponding current density for stir zone, transition zone and base metal were 3.126, 1.532, 0.530 μA respectively, while obtained potential for those mentioned zones were -240, -226 and -172 mV respectively.

Due to the contemporary interactions in the world shaping the global village،any nation that does not provide a definition of itself by means of its native language and culture would probably lose its identityand fade under the most dominating alien and unfamiliar cultures and civilizations. In this regard، the Supreme Leader of Iran outlined a perspective of Persian language turning it into a global scientific language. The issue has also entered in the upstream documents of the national planning. Considering language a soft technology، this article seeks to investigate the requirements of the realization of this perspective. The study is mostly intended to realistically reorganize the findings of the previous studies. The main finding of the present study is that the preservation of the Persian language thesaurus and its development without considering the digital requirements (including adapting Persian to the computer environments and emphasizing the production of capable computer machine translators) is impossible. Due to the development of the artificial intelligence، cognitive technologies and digital translators، in the future، the access to the scientific contents may not necessarily depend on knowing a dominant foreign language. Although we cannot expect Persian (or any other language) to attain the current position of English in the near future، this does not mean that Persian cannot be considered as a scientific language after about five decades. In other words، our country، due to the science production incentive policies، may reach a position for Iranians to generate a considerable portion of science productions، and consequently، the scientific contents in Persian become considerably sizeable. Thus، the present study aims to provide evidence that prove the mentioned ideal to be attainable. However، the world scientists may not have to acquire Persian to gain access to the science developed by Iranians. At the end of the article، there is an attempt to reflect and summarize the result of the research achievements in a fuzzy cognitive map.