محمد علیمرادی

One of the recent developments in the science of investing is the emergence of behavioral finance. Behavioral finance at the micro level examines investors' reactions to false reasoning and cognitive errors. Financial fallacies that result from incorrect reasoning can affect the judgment of financial analysts. Therefore, the purpose of this research is to investigate the impact of financial fallacies on the judgment of financial analysts.

The method of this research is a descriptive-survey. According to the test of research hypotheses through one-sample Student's t-test and based on G*power software, 200 financial analysts were selected as the study sample. The tool for collecting study variables is a scenario-based questionnaire. Using theoretical bases, 22 financial fallacy were selected.

The results of the study indicate that, in general, financial fallacies do not affect the judgment of financial analysts. However, the gambler's fallacy, hasty generalization, false dilemma and retrospective determinism have a significant impact on the judgment of financial analysts.

Based on the findings of the current study that there are no financial fallacies, capital market participants can trust the arguments presented by financial analysts.

The purpose of this study is to investigate the effect of investors' accounting on debt maturity and growth opportunities of assets of companies listed on the stock exchange. The statistical population of the present study includes the top 109 investment companies that have a total of more than 50% of the value of stock trading (according to the Statistics and Information Office of the Tehran Stock Exchange) and its invested companies. Are in the stock portfolio of investment companies and their names are listed in the period 1390 to 1396. In this study, Stata software is used to test the research hypotheses. The results showed that investors' accounting has a significant effect on debt maturity, the ratio of long-term debt to equity. Also, investor accounting is the relationship between growth opportunities and the growth of tangible fixed assets, the relationship between growth opportunities and the growth of non-current assets, the relationship between growth opportunities and the growth of long-term investments, and the relationship between Growth and growth opportunities significantly adjust the sum of fixed assets and investments.

Entrepreneurial businesses have a significant role in developing a competitive advantage in the economy. However, Iran's position in this field is not very favorable considering the huge commercialization capacities and graduates. This is despite the fact that many of the academic research and innovations that have a high potential for commercialization have remained unused partly due to financing constraints. Therefore, the present study aims to use resource-based theory to identify the methods of financing academic businesses with an emphasis on different periods of the business lifecycle. The research method of the present study is qualitative and a case study of Sharif University of Technology has been selected as one of the leading universities in the country. The required data were collected through semi-structured interviews with 13 experts in this field based on theoretical saturation criteria and analyzed the collected data using three-step coding. According to the results of this study, financing methods have been identified separately for the three life cycles of businesses. In the pre-growth phase, methods such as financing through self-financing, the Bank Innovation Center, the Vice-Chancellor, and professional participation have been identified. Financing methods in the growth phase have been identified as intermediaries of financing through business angels and financing through the growth center, and finally in the post-growth phase of formal institutions such as financing through the bank, financing through the stock exchange, and OTC and financing methods are available from international institutions.

Evaluation of performance and productivity and the process of its changes over time is considered essential in the process of improvement in organizations, production, industrial and service units. Regarding the calculation of productivity and changes in productivity over time, different models, methods, approaches, and indices have been presented; one of the most important, common and widely used is the Malmquist productivity index. On the other hand, during production processes, undesirable products and outputs are obtained simultaneously with desirable products. Therefore, an index called Malmquist Luenberger was presented with the development of Malmquist's productivity index, which took into account the undesirable outputs while seeking to reduce them and, at the same time, aimed at expanding the desirable outputs. Therefore, the current research has been compiled with the aim of a structured and systematic review and analysis of articles and research that have made a scientific effort on the subject of calculating productivity changes in units with undesirable output using the Malmquist productivity index and especially the Malmquist Luenberger productivity index. This research is based on PRISMA methodology with the aim of structured analysis of studies that have made a scientific effort in the field of calculating productivity changes in units with undesirable output using the Malmquist/Malmquist Luenberger productivity index. This research is a review type that was conducted through searching in domestic and foreign databases such as academic information, Scopus, Science Direct, Elsevier, and Google Scholar in the period from 1980 to 2022 with the approach of selecting the most important, valid, and prominent domestic and foreign scientific and applied articles and researches. In terms of the quantity and quality of the articles, the present article seems to be unprecedented and unique because, due to the breadth and diversity of published articles and research, the void of the current structured research among the published efforts is quite noticeable, and by using this article, on the one hand, researchers can study the latest actions and research efforts in the mentioned field in a completely categorized and structured manner, and on the other hand, the existing scientific gaps and future proposals regarding the evaluation of benefits. See the productivity using the Malmquist/Malmquist Luenberger productivity index, which is the result of the scientific investigations of the authors of this article. Therefore, this research, in the form of a structured review and analysis article, is considered a kind of road map for researchers interested in the field of productivity.Originality/Value: Considering that this article is a structured review of existing research, the output of the current research is a roadmap for researchers and researchers in the field of calculating productivity changes using the Malmquist/Malmquist Luenberger index in order to understand the current problems, challenges and problems of current research as well as future scientific proposals.

Bisphenol A is known as one of the emerging micropollutants with harmful effects on human health. This pollutant enters the environment through the discharge of municipal wastewater treatment plants. In this research, the salting out dispersive liquid-liquid microextraction method was investigated for pre-concentration of bisphenol A in drinking water and urban sewage effluent samples. Due to the high enrichment factor, this method enables the measurement of small amounts of bisphenol A in the examined samples.

In this method, bisphenol A forms a colored hydrophobic derivative of antipyrine with 4-aminoantipyrine in the presence of potassium hexacyanoferrate. In order to extract the resulting derivative, 250 µl of 2-phenoxyethanol was dissolved in 10 ml of the sample. Then, by adding 0.7 g of sodium chloride to the sample, fine droplets of extracting solvent were formed in the sample and the solution became cloudy. After centrifugation, the extraction phase containing bisphenol A derivative settled at the bottom of the test tube, and then, 20 µl of methanol was added in order to reduce its viscosity. The measurement was performed by a high-performance liquid chromatography at a wavelength of 480 nm. To optimize the process, the effect of the amount of 4-aminoantipyrine, potassium hexacyanoferrate, and buffer was investigated. Then, the figures of merit of the method were obtained and the performance of the method was evaluated on drinking water and urban sewage effluent samples.

Under optimal conditions (2-phenoxyethanol: 250 µl, 4-aminoantipyrine 1%: 100 µl, potassium hexacyanoferrate 10%: 80 µl, buffer pH 10: 10 µl, and sodium chloride: 0.7 g per 10 ml of sample), the enrichment factor of 106, the detection limit of 0.1 ng ml-1, the limit of quantification of 0.3 ng ml-1, and the relative standard deviation (RSD) of 3.2% were obtained. Meanwhile, the correlation coefficient (CC) of the calibration curve was equal to 0.9985. Moreover, the results of the analysis of water and urban sewage effluent samples showed that the developed method had suitable performance for the measurement of bisphenol A in real matrix samples.

Considering the low detection limit, high enrichment factor, and proper performance in real samples, this method can be introduced as a sensitive and efficient method for the measurement of very low amounts of bisphenol A in water and wastewater samples.

 Tourism day by day is getting developed rapidly and has become one of the most effective industries in many countries. This study comes in view of the great significance of the influence of tourism field on other economic sectors, and in accordance with the increasing application of the concept of destination image in the tourism sector, where the mental image of a travel destination has an important role in convincing people to visit that place. So, Due to the increasing importance of tourism in today's world, the present study tries to design an appropriate and effective advertising strategy to reconstruct the mental image of tourists about crisis-prone tourism destinations. To achieve this goal, the theory of planned behavior, which is based on three elements (attitude, subjective norms, and perceived behavioral control), has been used in this research.

The current research is a descriptive-exploratory-analytical research. This research is based on a mixed method (qualitative-quantitative) in which grounded theory is used in the qualitative part and structural equation modeling and factor analysis are used in the quantitative part of the research. Data were collected in the first part of the research through interviews with Syrian and Iranian tourism industry experts, and then in the second part of the questionnaire, 425 participants who were divided between 246 women and 179 men, all of whom were educated, were collected. The sampling method in both sections was purposive sampling. To analyze data collected in the qualitative part, Atlas Ti software was used, and in the quantitative part of the research, structural equation modeling and factor analysis have been used. It should be noted that before modeling the structural equations, the sample adequacy test was examined through KMO indices and Bartlett's test, and the research variables were analyzed by LISREL 8.80 software. The main question of the research was:  How should the advertising strategy be designed to reconstruct the mental image of tourists?, And sub-questions which was designed to simplify finding the answer to the main research question, are: 1-Who is the target audience that will be influenced by the advertising strategy considered by the research?, 2-What should be the content of advertisements in the purpose of reconstruct the mental image of tourists in times of crisis in countries?, 3-What is the desired media for reconstructing the mental image of tourists?, 4-How often should the advertisement needed to reconstruct the mental image be repeated?

 Based on interviews with experts, the dimensions of the required advertising strategy were determined, and then the elements of each of these dimensions were named. After that, in the quantitative analysis section, the questionnaire was built based on the results of the analysis of previous interviews, and it was conducted on a large group of participants, up to 425 participants. Accordingly, the following was found: according to the situation in Syria, the target audience should be neighboring countries or friendly countries. Agencies operating in foreign countries may also be considered as target audiences. The content of the ads is better to be the details of other people's travels, focusing on the desert, historical and ancient sites, places that were exposed to war, using a combination of types of ads that include video, photos, and posters. Media used include Facebook, websites, LinkedIn, TV shows, word of mouth, international tourism exhibitions, celebrities, and public figures. The role of embassies, tourism ministries of countries, and tourism companies also should be taken into consideration. Finally, about the number of times the ad is repeated, it is specified that the ad should be more than 4 times a day, and the ad should be used for a long time (at least 6 months). Regarding the factors related to the dimensions of the planned behavior theory, it has been identified that there must be several points in order for these dimensions to be effective and active. Elements related to attitude are: the honesty of the advertisement and the accuracy of its information, the effect of social media on people's feelings, perceptions and motivations , and variety and attractiveness of advertising ideas. About mental norms: Feeling comfortable and safe from getting feedback and face-to-face information about travel and destination tourism services from people who have already tried the travel experience, gather information about the beauty of the destination and its scenic and historical areas, the impact of the celebrities' lives, experiences and the information they provide to people on increasing people's desire to travel. Recently, regarding perceived behavioral control: showing the return of security to the tourist destination in advertising, demonstrate the efforts of governments to protect their citizens and restore security to their country in ads, use the domestic tourist trips' records and videos , where tourists are happily and safely travels between beautiful areas and destinations that have already been exposed to war.

In the end, based on the results of the qualitative and quantitative data analysis, an appropriate advertising strategy was designed to reconstruct the mental image of tourists for the crisis-hit countries, especially consistent with the special conditions experienced by Syria. Where this strategy is built on four dimensions which are the target audience, the content, the media and the number of ad repetitions to obtain the best results desired from it.

Managers can deliberately reduce the narrative of information by complicating its readability, thereby reducing the transparency and understanding of financial statement users. Managers complicate the disclosure of information when they perform poorly. This study aims to investigate the effect of economic and accounting performance criteria on the readability of financial reporting. A sample of 152 companies listed on the Tehran Stock Exchange was selected by systematic elimination method from 2012 to 2021. In terms of purpose, this research is of applied type, and in terms of classification according to the method, it is of descriptive type and the method of data analysis is regression analysis and panel data method. The research results indicate that the economic criteria used in this research have a positive and significant effect on the readability of financial reports. Furthermore, accounting criteria such as return on assets and profit per share hurt the readability of financial reports, and return on equity positively affects the readability of financial reports. The test of combined market and accounting criteria, such as Q-Tobin and price-to-earnings, shows that these variables positively and significantly affect the readability of financial reports. According to the results of the research, we expect that the better performance of companies in the form of economic, accounting, and combined market-accounting variables will cause readability and transparency of information in financial reports and they will not have opportunistic behavior in presenting financial reports and facilitate decision making for investors

The major effect of dissatisfaction with body image on psychological functioning is self-esteem. However, the role of gender in this relationship has not been investigated yet. The main objective of the present study is to investigate the relationship between self-esteem and the level and severity of physical abnormality and knowledge of body image among nurses by examining the moderating role of gender.

The participants included all male and female nurses (129 individuals) employed in hospitals in Bam city. First, the participants were examined to diagnose skeletal disorders. Then, the Self-Esteem and the body image Questionnaires were provided to the participants to answer the questions. Hierarchical regression analysis was used to analyze the relationships between variables and their effects.

The results of the present study showed that self-esteem significantly predicts physical abnormality (P=0.001). However, no relationship was found between knowledge of body image and self-esteem (P=0.174). Additionally, the role of gender was significant in the effect of physical abnormality on self-esteem (P=0.032), while the moderating role of gender was not significant in the effect of knowledge of body image on self-esteem (P=0.109).

The results of the present study suggest that programs should be developed to identify and address body abnormalities to increase nurses' self-esteem. Attention should also be paid to the gender differences in the effect of physical abnormality on self-esteem.

A cobalt-zeolite (CoY) nanocomposite was prepared and used as a modifier for construction of a carbon paste electrode (CoY/CPE) and it was applied for the determination of Methionine (Met). The surface morphology of the nanocomposite was characterized by X-ray diffraction(XRD), field emission scanning electron microscopy(FESEM), Energy dispersive X-ray analysis(EDX). Particle size of the prepared CoY was in the range between 31 nm and 64 nm. Electrochemical response characteristics of the modified electrode toward Met. were investigated by Cyclic Voltammetry(CV) and Differential Pulse Voltammetry(DP) in a 0.1 M phosphate buffer pH 6.2. A possible mechanism was proposed for the electrochemical response of the electrode toward Met. The electrode showed a suitable linear calibration curve in the concentration range of 3.5×10-7 – 5.5×10-6 mol L-1. The detection limit of the electrode(LOD) and quantification (LOQ) were calculated 9.1×10-8 mol L-1 and 1.3×10-7 mol L-1. Effect of different factors on the response of the electrode such as pH, modifier, electrolyte and scan rate was also studied. It was successfully applied for the determination of Met in serum samples. also the amount of %RSD for evaluation of repeatability and reproducibility of the proposed sensor was obtained 0.13%.

Studies have indicated that imbalance and defects of proprioception are effective in the incidence of musculoskeletal injuries among footballers. Therefore, this study attempts to investigate the effect of +11 program on lower extremity balance and knee proprioception among female amateur soccer players.

30 female soccer players were randomly divided into experimental and control groups (15 people in each group). The amount of knee arthroplasty error at angles of 30 and 60 degrees was measured by digital photography and AutoCAD software and the players' balance by Y test. They performed the +11 program 3 times per week for 16 weeks whereas the control group maintained their regular warm-up method during the study. And after 16 weeks, the evaluation was again repeated. In order to analyze the information, the mixed design analysis of variance with repeated measures was used.

After 16 weeks of +11 exercises between the amount of knee proprioception at two angles of 30 and 60 degrees (P <0.05) and lower extremity balance, there was a significant difference between the experimental and control groups (P <0/05), so that the experimental group had better performance.

It be concluded that +11 exercises could improve balance and proprioception. Therefore, trainers are advised to use this program as an alternative to regular warm-up in order to prevent injury.Keywords: +11 program, balance, proprioception, football

In the present study, an environmentally friendly microextraction of nickel based on solid-phase method coupled to flame atomic absorption spectrophotometry was investigated. Due to elimination of organic solvents in this method, it can be used as a green technique to extract and reduce the detection limit of nickel in water samples.

By adding 0.06 g sodium borohydride (NaBH4) to 100 ml of the solution containing Fe (II) ions with concentration of 12 mg/l and nickel, these ions were converted to zero-valent particles. The nickel revived particles were trapped in the iron microparticles and deposited with them. After that, the solid phase produced was dissolved in 200 µl  of hydrochloric acid (HCl) 6N and the nickel concentration was measured using atomic absorption method. To optimize the process, effect (1 to 8), the amount of potassium hydrogen phthalate (KHP) (0.02-0.30), Fe (II) concentration (2.20-5.00 mg/l), NaBH4 (0.20-0.01 g), time (0.5-15.00 minutes), and temperature (20° -80°  C) were investigated. In addition, the effect of interfering ions was evaluated. Finally, the figures of merit were calculated, and the function of the method was investigated in the real water samples.

According to the performed optimization, pH = 4.5, NaBH4 = 0.06 g, Fe (II) = 2.5 mg/l, KHP = 0.08 g, time= 4 minutes, temperature = 50° C , and sample size = 100 ml were the optimum conditions. Besides, the concentration factor of 410, the detection limit of 0.3 ng/ml, and relative standard deviation (RSD) of 2.7% were obtained.

Due to the low detection limit and the elimination of organic solvents in nickel microextraction, this method can be a suitable method for determining trace amount of nickel with high efficiency. The low detection limit is due to the high concentration factor, which is significantly higher than the other microextraction methods.

Given the multi-year droughts and the decline in agricultural production and rural incomes in the Kurdistan region, finding alternative solutions for agriculture and creating a stable source of income for the villagers is an undeniable necessity. Given the relatively long history of handicrafts in the Kurdistan region and its importance in employment and growth of rural businesses, the purpose of this study is to present a model of rural entrepreneurship development with emphasis on Kurdistan handicrafts. The research method is an exploratory mix that has been done in two separate stages. Data collection tools in this study, first in the form of semi-structured interviews with 15 academic experts and senior executives of rural entrepreneurship development, especially in the field of handicrafts and then compiling a questionnaire and distributing it among the statistical population. Entrepreneurs of the province (with Cronbach's alpha coefficient equal to 89%) who have been selected by counting method for study. After the six stages of content analysis, 237 descriptive codes, 28 interpretive codes and finally 7 comprehensive themes were counted under the headings of individual factors, social factors, economic factors, technical factors, infrastructure factors, cultural factors. The results of prioritizing the identified factors from confirmatory factor analysis showed that economic factors are the most important factor in the development of rural entrepreneurship.

The movement patterns play a key role in the incidence of non-contact ACL injuries. This study attempts to investigate the effect of the +11 program on the jump-landing pattern in female amateur soccer players.

30 female amateur soccer players were randomly divided into experimental and control groups (15 people in each group). The experimental group performed the +11 program 3 times per week for 16 weeks whereas the control group maintained their regular warm-up method during the study. The jump-landing pattern of the players was investigated by a Special football jump-landing task using the landing error scoring system.

The results of the study showed that the 16 weeks of implementation of the +11 program significantly improved the jump-landing error scores of the players in the experimental group. Also, comparison of the results between experimental and control groups showed that there is a significant difference between the two groups.

It can be concluded that the +11 program could improve the jump-landing pattern of the female soccer players in pre_ participation evaluation (PPE). Therefore, trainers are advised to use this program as an alternative to regular warm-ups in order to prevent injury.

Achieving the goals of the organization depends on the ability of the staff to perform assigned tasks and adapt to the environment. Training and development of human resources enables individuals to continue their work effectively and increase their efficiency in accordance with organizational and environmental changes. This study investigates HRD indicators in learning disorders experts in Tehran cities.

The method of this research is descriptive which is in the field of survey and attitude studies. The method of data collection is due to the probability of change over time and the research population consists of all experts working in Learning Disorders Centers of Tehran cities in the year 97 with 30 persons. Is. The research tool is Kamkari and Jazmani (2008) questionnaire that was used to measure the knowledge, attitude and performance of experts on human resource development indexes. The validity of the present questionnaire was assessed using two Cronbach's alpha methods for internal consistency of the questions and split-half of the test to determine the consistency coefficient of the questionnaire. The results showed that the KMO or Sample Size Adequacy Index was 0.89 and with respect to the sphericity at the level of α = 0.01, the coefficients of 0.64 were divided into three factors. Knowledge, attitude and practice were obtained indicating the validity of the questionnaire construct. It should be noted that the face and content validity and face validity of the questionnaire have also been confirmed by experts and subscribers in the field of HRM. Data analysis was done in two levels of descriptive and inferential statistics by SPSS software (version 22).

Findings of the study, emphasizing the value of t, showed a significant difference between the theoretical mean and the experimental mean in all components related to "knowledge" and "attitude" in the experts of Learning Disorders Centers on "Human Resource Development Indicators". It showed that the level of "knowledge" of experts in learning disorders centers was lower than expected in "human resource development indicators" and the "attitude" of experts in learning disorders centers toward "indicators". Human Resources Development »Based on the results of the above research Expect (and desirable).

The results show low level of knowledge of specialists in learning disabilities centers in the field of human resource development indexes and also show high attitude of these specialists in the field of human resource development indexes

 In this research, the factors affecting the adjustment of the diagnostic tax of legal entities in the tax litigation system have been studied through the legal-oriented artificial intelligence approach in order to reduce the tax dispute and timely collection of taxes.

The research data has been collected through the databases of the Tax Affairs Organization and referring to the taxpayers' tax files. The statistical population of the study  includes those Legal entities of South Khorasan that have submitted their performance tax returns and their taxes have been finalized in the tax  dispute resolution authorities. Screening method was used to select the sample and 162 companies were selected as the final sample by applying the mentioned conditions.

Tax disputes, due to “non-compliance with the rules of writing of legal offices”‌‌, “‌‌lack of evidence of reported expenses”‌‌ and “‌‌inconsistency of accounting standards with tax laws”‌‌, respectively, more than other factors, cause the correction of diagnostic tax.

 Utilizing the results of this research provides the basis for reducing the disputes in the tax litigation system and ultimately the correct identification and timely collection of tax revenues.

Developing innovation in high-tech businesses can reduce crude sales and increase foreign exchange earnings by processing valuable petroleum raw materials into high-tech industries. Thus, in order to develop these industries, the government institution needs to develop innovation in them in order not only to increase the efficiency of the conversion industries, but also to increase productivity while being present in international markets. The purpose of this study is to investigate the role of government institutions in developing innovation of high-tech businesses to participate in international markets. This research is considered as an applied research in terms of purpose and in terms of descriptive-survey method. The statistical population of the study included managers and experts of industrial and innovation departments in the Program and Budget Organization, Ministry of Silence and experts of knowledge-based companies in the field of high-tech using random sampling method and Cochran's formula of 187 people were selected. The research tool is two questionnaires that include an open questionnaire for interviewing 17 experts from the industry and in the analysis section of the Likert scale questionnaire. The results show that the government institution with a statistical coefficient of T 18.24 has a direct and significant relationship with the development of innovation in high-tech businesses to enter international markets. Therefore, attention to the provision of infrastructure and executive behavior of government institutions is increasingly considered in the present century to develop innovation of high-tech businesses to participate in international markets.

A Quantitative Structure–Activity Relationship (QSAR) study based on Genetic Algorithm  Multiple Linear Regressions (GA-MLR) were carried out for the prediction of the toxicity (logIC50) and the logarithm of octanol-water partition coefficient (logPow) of some carbamate derivatives as insecticides. The optimized conformation of compounds were obtained at HF/6-31G* level with Gaussian 98 software. Dragon software is used to calculate molecular descriptors. A data set of these compounds was randomly divided into 2 groups: training and test sets. The QSAR models were optimized using multiple linear regressions (MLR).The most relevant molecular descriptors were collected by Genetic Algorithm (GA) and backward regression. The best GA-MLR models are obtained using statistical parameters, such as squared correlation coefficient (R2), adjusted squared correlation coefficient (R2adj), root mean square error (RMSE) values for training and test sets. The best QSAR models are obtained based on the statistical parameters Leave-one-out (LOO) cross-validation, external test set, external validation parameters (Q2F1, Q2F2, Q2F3) and the concordance correlation coefficient (CCC) were used to quantify the predictive ability of GA-MLR models. The results showed that GA-MLR models could be used to predict the activities of carbamate derivatives.

One of the most common complications of mild cognitive impairment is increased body sway and falls. This study was performed to evaluate the effect of Pilates training on control posture in patients with mild cognitive impairment.

This clinical trial study was performed on 30 women with mild cognitive impairment who referred to elderly Research Center in Kermanshah city, north-west of Iran during 2019. Subjects were randomly divided into two groups including Pilates Training and control groups. Pilates training group was trained for eight weeks, 3 sessions per week and duration for each session was one hour. The control posture of the subjects before and after the exercise was evaluated.

There was significant difference in obtained scores in the size and distance of the center of pressure area range with open and closed eyes in the intervention group, prior and after training (P<0.05). The mean postural control (the size and distance of the center of pressure area range with open and closed eyes) reduced after 8 weeks of Pilates exercises in the intervention group in compared to control group (P<0.05).

Pilates training is effective in improving postural control in patients with mild cognitive impairment.

Entrepreneurship transforms the challenges of regions into opportunities such as increasing employment and income rates, reducing crimes caused by unemployment and poverty. Clearly, entrepreneurship development is not possible without efficient institutions that respond creatively and entrepreneurially to local and regional issues and challenges. Hence, the purpose of the present study is to identify the institutional barriers to entrepreneurship development in Iran from a historical perspective before the Islamic Revolution of 1979. Therefore, 12 sources related to Iran's underdevelopment have been selected and were analyzed by using the theme analysis strategy and Atlas T software in two stages of open and axial coding. According to the results, the main root of entrepreneurship underdevelopment in Iran should be examined in the course of history, and the unfavorable business environment at the present time is not the only reason for the lack of entrepreneurship development in Iran . The most important institutional barriers identified in the studied texts can be classified into 6 main categories: administrative barriers, economic barriers, social and cultural barriers, legal and regulatory barriers, political barriers, personal and cognitive barriers, which are part of these barriers (administrative, economic, legal-regulatory, political) in the category of formal institutions and another part (socio-cultural and cognitive-personal) in the category of informal institutions.

Falls have dangerous consequences, high prevalence, long-term effects, and significant costs among the elderly. The present study aimed at determining the effect of resistance and hydrotherapic exercises and on the balance and reaction time in the elderly with mild cognitive impairment.

The present study was a quasi-experimental pretest-posttest one with a control group. From among women with mild cognitive impairment referring to medical centers in Kermanshah in the spring of 2019, as many as 30 people were selected by using random convenience sampling. They were then randomly assigned into two groups i.e. experimental and a control (10 samples in each group). The experimental groups practiced for 8 weeks (3 sessions a week, each session lasting 40 minutes). Static balance was measured by using with both open and closed eyes and applying the Sharpened Romberg Test (SRT) and dynamic balance was measured by the Timed Up and Go Test(TUG) before and after the training period. Simple and selective reaction times were measured as well. The data were analyzed by analysis of covariance and paired t-test.

The difference between pre-test and post-test scores was not significant for the variables of static balance with open eyes, dynamic balance and simple reaction time. The difference between these scores was significant for Sharpened Romberg Test with closed eye; static balance and evaluation of selective reaction time was significant (p < 0.05). There was a significant difference between post-test and pre-test scores (except for dynamic balance) in the intervention groups (p < 0.05). There was no significant difference in the effectiveness of treatment methods.

Given the effectiveness of resistance exercises and hydrotherapy, these methods can be used as effective therapies by physiotherapists to improve the balance and selective reaction time among the elderly suffering from mild cognitive impairment.

Phytomedicine or herbal medicine, refers to the use of plants to treat diseases and promote good health. Anti-oxidative and anti-inflammatory characteristics of the medicinal herbs make them logical adjuvant to improve wound healing. The aim of this study was to evaluate the wound healing potential of Biarum straussiis’ (B. straussii) rhizome extract on cutaneous wounds in rats.

Experimental: 

Adult male rats (n=18) were divided into three groups (n=6), as group A, B and C. Then, full-thickness, square shape  cutaneous wounds were created on the skin. In group A, as negative control, the wound area was only washed using normal saline solution; in group B as positive control, the wound was treated using phenytoin and the wound treatment using B. straussii rhizome extract was done in group C, as experimental subject. The progressive changes in wounds of each group were evaluated for the contraction degree on days 4,7,10 and 14. The tissue samples of the wound area were removed from each group on day 14, fixed in 10% formalin and finally stained with H&E for histological examination. Data analysis was carried out using one-way ANOVA test, followed by Tukey-Kramer test (p <0.05).

The wound contraction was higher in group treated with B. straussii extractthan in control group at 7th, 10th and 14th days (p <0.0001). The histological analysis showed a significant accelerated wound contraction, complete re-epithelialization, and tissue recovery due to the topical application of B. straussii rhizome extract.

Recommended applications/ industries:

 It can be concluded that the rhizome extract of B. straussii is favorable for cutaneous wound healing in rats and would be considered as a medicinal plant, but further studies are required to reach more definitive results.

Nuclear disarmament is an institution that coincided with the emergence of the first nuclear weapons. Almost all nuclear documents, including NPT, view nuclear disarmament as the ultimate destination on this path. But the application of the theory of nuclear deterrence have so far prevented this goal from being realized. In September 2017, non-nuclear-weapon states parties to the NPT, approved the Treaty on the Prohibition of Nuclear Weapons (TPNW), which was welcomed by peace advocates and humanitarian organizations but encountered with the boycott of nuclear- weapon-states and their allies. While the treaty has not yet entered into force, it has raised many questions, including how it interacts with the NPT and its step-by-step disarmament program, so that its opponents believe it undermines the international consensus and all efforts which have been made. But proponents view it as a new legal and ethical norm that could put additional pressure on nuclear-weapon-states to abandon the theory of deterrence and accept nuclear disarmament.

Subject and Purpose :

of the Article: In this study, while identifying the factors affecting the difference between the declared tax and the definitive tax, the effect of the type of activity of taxpayers on these factors has been investigated with the aim of reducing the difference.

The research data has been collected through the databases of the Tax Affairs Organization and referring to the tax files of taxpayers. The statistical population of the study includes those legal entities that have submitted their performance tax returns and their taxes have been finalized in the tax dispute resolution authorities.

Findings show that the factors affecting the difference between the declared tax and the definitive tax and these are different according to the type of taxpayer activity and the type of taxpayer activity has an impact on the taxpayer.

Conclusion, Originality and its Contribution to the Knowledge:

 According to the results of the research, paying attention to the mentioned factors according to the type of activity of individuals can reduce the mentioned difference and correctly identify and receive tax revenues on time.

Institutions are one of the key factors of the ecosystem of academic entrepreneurship that have an effective role in the growth and development of academic entrepreneurship. The purpose of this article is to explore and analyze the institutional dimensions of the academic entrepreneurship ecosystem. The University of Tehran as one of the top long-standing universities in the country. This university is selected for research as a case study. In order to collect tacit knowledge and information of experts, the 26 experts are interviewed. The study strategy for this research is data theory and the approach of data collection is descriptive-explanatory studies. In this framework, the coding analysis method used for data analysis. The institutional components of the university entrepreneurship ecosystem were identified. Then, using field findings, the model of university entrepreneurship ecosystem with the focus on institutions has been designed and analyzed. Institutions structure human interaction. Institutional structures play an important role in the formation of productive, non-productive and destructive forms of entrepreneurial ecosystem. For this reason, countries with weak institutional structures have unproductive entrepreneurship or, in some cases, destructive entrepreneurship. Hence, institutional change is the main cause of entrepreneurial change. In this way, institutions influence the nature and results of entrepreneurship by setting the rules of the game. The findings of this study identified and classified in three levels: national, industry and organization. The main institutional factors of the academic entrepreneurship ecosystem at these levels are in the national level include: good governmental, political, economic, cultural, judicial and legislative institutions and in the industry level: industry, market institution and facilitating organizations and in the organizational level: management, technology, culture, regulation and finance institution.

In the present study for the first time, a novel polyacrylonitrile-silver nanocomposite nanofiber was synthesized by electrospinning for adsorbing sulfur compounds in natural gas condensate. The synthesized material was characterized by SEM, EDAX, and XRD. The presence of C, N, O, and Ag proved that the composite was synthesized successfully. In order to achieve the best adsorption conditions, the effect of contact time, adsorbent dosage and initial sulfur compound concentration was examined. Under optimal values, efficiency of greater than 90% was found. In addition, different isotherms and kinetics models were tested to describe the sorption process. It was found that Freundlich (0.9900) was superior to Langmuir (0.9688), Temkin (0.9648) and Dubinin-Radushkevich (0.8273) models, revealing that sulfur compounds tend to for, multilayers on the heterogeneous surface of polyacrylonitrile-silver nanocomposite nanofiber. The energy value of the adsorption was 23.57 kJ/mol, indicating chemisorption reactions. Based on kinetics studies, the desulfurization by nanofibers followed Pseudo-second-order and Elovich kinetics. Finally, the desulfurization function of nanocomposite was studied and validated using adsorbent columns. The obtained results demonstrate polyacrylonitrile-silver nanocomposite nanofiber as a promising material in the field of desulfurization.