مرتضی فدایی

Today, one of the most important dangers threatening the process of promoting public health and its development is traffic accidents.

The aim of this study was to determine the demographic characteristics of traffic accident victims in the patients referred to Imam Khomeini Hospital in Urmia from October 2018 and September 2019.

This descriptive cross-sectional study was performed on 4717 people traumatized in traffic accidents who referred to Imam Khomeini Hospital in Urmia between October 1, 2018 and September 21, 2019. Data were collected using a checklist in which demographics and random information of the injured were collected. After that, the data were entered into SPSS18 software and analyzed using descriptive statistics (frequency, percentage, mean and standard deviation). (P <0.05)

The results of the study showed that from 4717 randomized patients referred to the hospital, 3275 (69.5%) were male and 1442 (30.5%) were female. The mean age of the patients was 31.2±18 years with the oldest group being between 21-30 years and 1182 (25%). Most people 1272 (27.2%) held a high school diploma and 1993 (67.2%) worked in the private sector. Most of the injured cases, 3715 (78.7%), were treated on an outpatient basis and the most common injuries included multiple injuries, right shoulder, right hand, and left leg trauma, respectively.

Given the high importance of road accidents as a social problem and the predictability and controllability of these accidents, planning should be done to elevate the road safety and vehicle transport standards. It is also necessary to develop educational programs for the youth population as the most important group at risk.

In the line of analyzing the role of the corporate governance mechanism and behavioral characteristics of managers in corporate financial reporting, this study examines the effects of management overconfidence and governance regime on the tax avoidance considering the lifecycle. The sample consists of 104 firms during the period from 2011 to 2015. Institutional ownership mechanisms and the board independence are used as proxies for corporate governance. Also, to measure management overconfidence, Sherand & Zechman (2012) surplus criteria and to calculate tax avoidance the effective tax rate (ETR) are used. Firms are divided into growth, maturity and decline stages, according to Park and Chen (2006). Results show that there is a significant difference between the institutional ownership of corporate governance mechanisms and the management overconfidence on tax avoidance in the stages of growth, maturity and decline. However, there is no relation between the board's independence of corporate governance mechanisms and tax avoidance, according to Paternoster test.