لیلا عبدلی

Due to the decline in the population of Caspian salmon (Salmo caspius) in the southern part of the Caspian Sea, the age and growth of this fish were studied in the Dohazar River in Tonekabon to improve conservation programs. In December 2018, 63 fish samples were collected using an electroshocker. Among these, 21 females and 42 males were captured, resulting in a sex ratio of 2:1, with a significant difference between the sexes (p<0.05). The length range of males and females was 7.5–18.5 cm and 6.5–21.5 cm, respectively, while their weight ranges were 3.99–65.5 g for males and 2.51–95.42 g for females. Age determination was conducted using scales. The age range of the population was from +1 to +5, with females distributed across 5 age groups and males across 4 age groups. The highest age frequency in all cases was in the 1+ and 2+year age groups. The von Bertalanffy growth equations for males and females were calculated as Lt = 230.462{1-exp(-0.327(t-(-0.240)))} and Lt = 300{1-exp(-0.213(t-(-0.139)))} respectively. The mean Monro index for the total sample was 2.26, with 2.23 for males and 2.28 for females. The study results show a significant decrease in the growth parameters of the species across all age groups. Both the growth coefficient and the asymptotic length of the species have decreased compared to previous years.

The relationship between length and weight, growth patterns, and condition factors play a crucial role in the assessment and management of fish stocks. The fish Talal, Rastrelliger kanagurta (Cuvier, 1817), is a globally valued bony fish belonging to the tuna family and is one of the most widespread species worldwide. In this study, the parameters related to the length-weight relationship and growth patterns of this species were examined in the regions of Jask, Bandar Lengeh, Bandar Abbas, and Qeshm in the coastal waters of Hormozgan. A total of 172 samples of this species were collected from local fishermen during the winter of 2021 and analyzed. The maximum length and weight recorded for the fish were 25.60 cm and 215.72 g, respectively, at the Qeshm station, while the minimum length and weight were 17.10 cm and 42.64 g at the Bandar Lengeh station. The calculated parameter b for all four stations ranged from 3.12 to 3.71. Based on the 95% confidence intervals and the Pauly formula, the growth type was determined to be positively allometric at the Jask, Bandar Abbas, and Qeshm stations, while isometric growth was observed at the Bandar Lengeh station. The highest mean condition factor was recorded at the Qeshm station with a value of 1.79 ± 0.018, while the lowest was at the Bandar Lengeh station with a value of 1.51 ± 0.021. Comparisons among the stations did not show any significant differences regarding this factor (p > 0.05). The condition factor for this species in the studied areas was greater than one, indicating its good adaptability to environmental conditions.

The main goal of the current research is to formulate, evaluate and select strategies for revitalizing multimodal transportation in Arvand Free Zone. The intended research is applied in terms of purpose, and exploratory in terms of nature. The statistical population is the senior experts of Khorramshahr port. In this article, regarding the formulation of multi-modal transportation revival strategy, the required information has been obtained through the opinions of selected experts by visiting in person and completing the questionnaire. In order to formulate strategies for the revival of multimodal transport in Arvand Free Zone, an analytical approach has been used. Descriptive statistics and IEM, SWOT and QSPM strategic planning matrices were used in data analysis. Finally, the most important effective strategies in reviving the multifaceted transportation of the Arvand Free Zone are the expansion of covered warehouses, the construction of cold storage and special goods warehouses, the establishment of specialized terminals, specific pricing and flexible tariffs, respectively. The port has been introduced using a specific strategy and equipment modernization in the port area.

The study of food composition and feeding ecology of fishes living in the intertidal zone are essential in understanding the energetic connectivity between terrestrial and aquatic ecosystems. The mudskipper Periophthalmus waltoni is an amphibious fish in the intertidal zone. The aim of this research was to discern how spatial and temporal factors influence the species' diet. A total of 319 individuals were collected across two estuaries in Hormozgan province (184 in Bandar Abbas and 135 in Bandar Khamir) during November 2018 to April 2018. The results revealed that P. waltoni primarily follows a carnivorous diet, as indicated by their relative gut length (RLG) and diet composition. The individuals measured 9.2–11.8 cm in total length and 8.1–15.8 g in weight. Analysis of stomach contents identified three main preys: Uca, Gastropoda, and Coleoptera, with Bandar Abbas and Bandar Khamir showing a prevalence of crab (79.31%) and Gastropod (54.16%), respectively. The mudskipper's feeding strategy, as per Castello, appeared general in Bandar Abbas and specific in Bandar Khamir. The highest frequency index of prey occurrence for specimens in Bandar Abbas for crab prey was calculated at 68.31%, while in Bandar Khamir, it was determined as 42.52% for gastropods. Stomach emptiness index values of 21.49% and 13.86% suggest P. waltoni is a voracious feeder.

Annually, millions of rainbow trout frys are produced in Iranian hatcheries, however, millions of selected stocks of rainbow trout eyed eggs are also imported for breeding in farms. Despite the interest of many rainbow trout farmers to use imported fish for breeding, there is no clear information about the superiority of growth and survival of these imported strains over the rainbow trout that are produced in Iranian hatcheries. For this purpose, in the present study, the growth parameters of 432 individuals of either imported Spanish and Iranian strains of rainbow trout reared in 12 ponds using both river and spring water sources (four treatments and three replicates) were investigated and compared for 90 days. At the end of the experiment, a significantly higher weight and length gain, and specific growth rate was observed in Spanish rainbow trout compared to Iranian strain in both water sources (river and spring) (p < 0.05). Moreover, the food conversion factor was significantly lower in Spanish strain than Iranian rainbow trout) (p < 0.05). These results showed that the selection breeding could remarkably enhance growth performance and consequently cause more production and profit for rainbow trout farmers.

Striped piggy fish (Pomadasys stridens) is one of numerous species in the Persian Gulf Ecosystem and Marine Food Chain. This study was carried out to determine Length-Length and Length-Weight Relationships of striped piggy fish. Sampling was performed for 8 months from January 2020 to May 2021 in the waters of Hormozgan province.  During this period some morphometric relationships of 366 specimens were measured The minimum and maximum Fork length and Total weight were recorded at 43 mm, 198 mm, 1.35 g and  139.27 g respectively. Linear regression relationships between lengths (Total length, Standard Length and Fork Length) for this fish showed that there were positive correlations between these characteristics. R2   parameter for Total Length-Fork Length, Total Length-Standard Length and Fork Length-Standard Length Relationships are 0.9978, 0.9956 and 0.9968 respectively. The analysis of the b value for length-weight relationships indicated that the growth pattern in this species is negative allometric. The parameters a, b, and R2 for length-weight relationships were 0.00002, 2.9761 and 0.9943 respectively.

This study was conducted on population dynamic of Periophthalmus waltoni by using length frequency data of 1225 specimens of this species that were collected by hand and dip net from mangrove forest khamir port in the hormozgan province during September 2015 to June 2016. Growth of parameters were estimated using ELEFAN programmer of FiSAT II software. The growth parameters of von Bertalanffy equation were estimated as: L∞: 13.75 cm and K: 0.68 year -1 t0: -0.29 for males and 13.75 cm and 0.51 year -1 t0: -0.39 for females. The mean length of P. waltoni specimens caught in the study area 8.92±0.05 cm for males and 9.05±0.06 for females. The weight means for males and females were 7.27±0.13 gr and 7.68±0.17respectively. The b was 2.91 and 3.04 for male and female. The length-weight relationship for males and female were W=0.0114 L2.911(r2=0.957) and W=0.0087L3.041 (r2=0.955) respectively. Maximum age was estimated to be 6+ years. Tow chohorts were distinguished. The maximum recruitment was in April at 22.33% for males and in July at 13.97 for females. The natural mortality coefficient was 1.58 and 1.4 in female and male.

The main purpose of this study investigates the effect of audit quality in the financial statement fraud . This study investigates whether the risk of fraud in the financial statements of companies with higher audit quality has been reduced . In general , the higher audit quality in reducing the incidence of in the financial statements fraud of companies listed in Tehran Stock Exchange ( 48 companies’ fraud and 48 companies’ non -fraud ) the period 2008 to 2014 were reviewed . To test the hypotheses, research logistic regressions is used . results show a significant negative relationship between the audit firm size, audit industry specialization , the length of the auditor -client relationship , industry specialistaudit firms with long tenure and quality control point with the financial statement fraud which indicates that the Whatever , the higher the quality audit firms committing fraud in the financial statements less .

The main purpose of this research is to consider the relationship between conservatism and stock value performance (measured by stock return and abnormal returns) in financial crisis. Using information in the financial statements of 71 financial distressed companies and 71 financial non-distressed companies during the period 2004 to 2014. Criteria for the classification of financial distressed companies include: (1) three consecutive years of losses report, (2) dividend every year over the previous year more than 40% declined and (3) Article 141 of the Commercial Code. To test research hypotheses multivariate regression models is utilized. The results show that for the financial non-distressed companies, there is significant negative relation between conservatism with return stock and abnormal return stock. However, for the financial distressed companies, there is significant positive relation between conservatism with return stock and abnormal return stock. In other words, the financial distressed companies adopt more conservative policies than do the financial non-distressed companies, which shows loss of value of their stock is less than that of the financial non-distressed companies.

The growth parameters of B. dussumieri, Valenciennes, 1837 were studied using length frequency data related to 281 specimens of this species that were collected by hand and dip net from mangrove forest in Khamir port in Hormozgan province during september 2015 to June 2016. Using FiSAT II program, growth parameers were calculated. Also growth was was estimated by the Von Bertalanfy growth model. The results showed that growth parameters for B. dussumieri were: Lt=22.1{1-exp [-0.51(t-0.347)]} for male and Lt=21{1-exp[-0.51(t- 0.35)]} for female. The meane lenght of B. dussumieri specimens caught in the study area 14.54±3.42 cm for males and 14.88±3.35 for females. The means of weight for males and females were 21.52±11.72 gr and 24.28±13.37, respectively. The numerical amount for b was found to be 2.56 and 2.63 for male and female respectively. The natural mortality coefficient were 1.23 and 1.21 in female and male. Accordinf to the diagrams and equations, females grew to a greater asymptotic length (L∞). The length-weight relationship for males and female were W=0.020 L2.56 (r2=0.968) and W=0.017L2.634 (r2=0.958), respectively.

One of the issues in the area of managerial ​​decision-making and corporate governance is the participation rate of women has been dominated by male bias. Gender inequalities, especially in the field of management has resulted in lack of appropriate use of women potentials. Men and women have different leadership styles, for instance differences in ethical sensitivity such as different conservatismin in financial reporting. This study examines the relationship between effect of gender on senior managers (managers in board of directors and CEOs) and conditional conservatism. Data was gathered using information in the financial statements of 136 companies listed in Tehran Stock Exchange in the period 1385 to 1392. To test the hypothesis, multiple regressions analysis using panel data is used. The results show that firms with women on board of directors or as CEO adopt more conservative accounting policies than firms with men senior managers, showing women recognize bad news in the income faster.

The main purpose of this research is to consider the relationship between income smoothing and stock price performance (measured by return stock and abnormal returns stock) in financial crisis. Using Information in the financial statements of 71 the financial crisis companies and 71 the financial non-crisis companies during the period 2004 to 2014. Income smoothing was measured through correlation of a firm's change in discretionary accruals with earnings changes before in discretionary accruals. Criteria for the classification of financial crisis companies include: (1) three consecutive years of losses report, 2. dividend every year over the previous year more than 40% declined and 3. Article 141 of the Commercial Code. To test research hypothesis multivariate regression models is utilized. The result show that the financial non-crisis companies, there is significant negative relation between income smoothing with return stock and abnormal return stock, However, the financial crisis companies, there is significant positive relation between income smoothing and return stock, but there is no significant relation between income smoothing and abnormal return stock.

The identification of plants that are able to grow in the presence of oil pollutants or be effective in reducing pollution is very important. The experiment was acnducted in order to evaluate the phytoremediation rate and resistance of Conocarpus erectus L. under different oil sewage concentrations and calcium oxide levels in the Research Department of Horticulture, University of Hormozgan in 2009. Accordingly, four eaves seedlings were treated by oil sewage under five levels (0, 5, 10, 15 and 20 ml/kg soil), and calcium oxide under five concentrations (0, 2.5, 5, 7.5 and 10 percent). Despite the relative tolerance of seedlings to the oil sewage besed on the plant appearance, the results showed that the increasing of oil effluent concentration to 20 ml significantly decreased the vegetative traits such as shoot dry weight and root dry weight to 67% and 66%, respectively. In addition, 20 ml of waste oil reduced 50.6% peroxidase ascorbate enzyme activity and 62.1%of total solution protein. In comparison to control, waste oil at 20 ml level increased the ion leakage and lipids peroxidation to 51.8% and 42.8%, respectively. On the other hand, calcium oxide reduced damages of waste oil and improved vegetative traits such as shoot dry weight and root dry weight. Calcium oxide treatments also improved ion leakage, lipid peroxidation, and ascorbate peroxidase enzyme, and total solution protein. The use of Conocarpus erectus L for further phytoremediation studies can be useful. According to its relative resistance against oil sewage as well as the desired effects of calcium oxide on the plant, Conocarpus erectus L. could be introduced for phytoremediation in the oil -polluted soils.

In the present study, age and growth of (Capoeta damascina) in Daleki-Hele River in Boshehr province, the south part of Iran was studied. Five age classes, ranged from 0+ to 4+ years, were determined for males and females. The most frequent size classes belong to 11-13 cm and 15-17 cm for males and females, respectively. The length ranged from 72 to 224 mm and total weight ranged from 4.9 to 226 gr. Also, the condition factor ranged from 0.68 to 1.36. The females were dominant over males (1:1.55). Significant relationships were found between total length with weight for females (lnY=2.895 lnX-10.895, R2=0.965) and males (lnY=2.836 lnX-10.895, R2=0.959). The possible reasons for different age and growth condition of Capoeta damascina with other studied areas are discussed.

The main problem of area near the oil regions is pollution of waste oil. Due to this event, cultivation will be difficult and then agricultural areas gradually will change to unusable lands. In order to evaluate phytoremediation rate, increasing resistance, waste oil concentrations and calcium oxide levels of Conocarpus erectus L. were studied. In this research, effects of waste oil 0, 5, 10, 15 and 20 ml kg-1 soil), calcium oxide (0, 2.5, 5, 7.5 and 10%) were evaluated on four leaves seedlings. The results showed that despite of the relative tolerance of seedlings to the waste oil, increasing effluent oil concentration to 20 ml, significantly decreased vegetative traits such as stem length, root length, shoot dry weight and root dry weight. In addition, 20 ml kg-1 waste oil reduced 3.3% leaf relative water content. In comparison of control, chlorophylla reduced 19% at 5 ml kg-1. Whereas, increasing waste oil to 20 ml kg-1 enhanced chlorophylla to 13.6% compared with the control. According to the results, chlorophyllb increased in all levels of waste oils. The highest concentration of waste oil elevated chlorophyllb to 47.9% more than that of control and the total chlorophyll only significantly reduced in waste oil level of 5 ml kg-1 compared with the control. On the other hand, calcium oxide enhanced stem length, root length, root to shoot length ratio, shoot dry weight, root dry weight and shoot dry weight to root dry weight ratio. Calcium oxide treatments also improved leaf relative water content and chlorophylla&b and total chlorophyll.

This study was conducted to determine the feeding habits of Mudskipper Scartelaos tenuis. One hundred and eighty one specimens were collected in the northern part of Persian Gulf in Bushehr province during spring 2007 to winter 2008. Specimens caught by hand and dip net. Specimens fixed in 10% formalin and transferred to laboratory. Stomach contents were analyzed; possibility and frequency of prey were calculated with standard methods. Results showed that in S.tenuis copepods with IP index of 69.18% was the dominant and specific food item. There was no seasonal variation in food items. Stomach emptiness was the highest (32%) in winter and lowest (10%) in autumn. The RLG index was 1.4 that indicated the fish was omnivorous. Totally Stomach emptiness index was 20% that suggested the fish being a voracious feeder.

A study was conducted to determine probable impacts of construction of Alamut Dam on the status of the fish community of the Alamut and Taleghan Streams in autumn 2000. The fish species found were: Alburnoides bipunctatus, Barbus capito, B.lacerta, B.mursa, Capoeta capoeta, Leuciscus cephalus, Salmo trutta, Onchorhynchus mykiss, Nemachilus bergianus. B.capito and B.mursa are both highly prized taxa in terms of their population status and for sport fishing; the latter needs full habitat protection to survive. Salmo trutta will face little impact from the Alamut Dam construction since its habitat is mainly confined to a stretch of river well upstream of the construction site. It should be kept in mind, however, that the Manjil (Sefid Rud) Dam has some affect on the operation of the Alamut Dam, both being constructed on the same water body. Therefore, any interpretation of the possible impact of the Alamut Dam on hydrobiology of the area must be focused on the entire water basin ecology.

Samples of Schizothorax pelzami were collected by electroshocker from Laiinsoo River (n=150) in northeastern Iran in January 1995. The growth and diets rates of S.pelzami were examined. For 30 specimens in Laiinsoo River, the length-weight relationships were estimated as W= -12.108 × L3.134 (r =0.999) for females and W= -10.594 × L2.796 (r = 0.849) for males. Stomach contents were examined to determine the kind, number, and volume of organisms present. Classification of the stomach contents of individual fish in Laiinsoo River revealed different groups of benthic invertebrates. Chironomidae, were the most abundant benthic invertebrates among the categories of organisms collected. The Ivelev index showed that odonata, at 1; Chironomidae (Larva), at 0.6, and Simulidae (larva), at 0.5, were the most important food items for S. pelzami. The ratio of male to female for specimens caught from Laiinsoo River was 2.5:1.