فهرست مطالب مصطفی قاسمی

Cornelian cherry (Cornus mas L) fruit is very perishable and needs proper post-harvest management to reduce waste. This study was performed as a factorial experiment in a completely randomized design with three replications with the aim of increasing postharvest life and maintaining fruit quality of two Cornelian cherry genotypes KKP2 and Hir. Factors included three salicylic acid immersion treatments (0, 1 and 2 mM), four storage times (0, 10, 20 and 30 days) and two Cornelian cherry genotypes. Fruits were harvested at maturity (more than 90% redness of the skin) and healthy and uniform fruits were subjected to immersion treatments and stored for 30 days at 4 ° C. During and at the end of experiment, different physicochemical traits of fruits including soluble solids (TSS), firmness, total phenol, anthocyanin, ascorbic acid, pH and weight loss were examined at 10-day intervals. The results showed that KKP2 genotype had less firmness and TSS and more weight loss than Hir genotype. There was no significant difference between the two genotypes in terms of total acidity. The highest of pH, soluble solids and weight loss were observed in the control or distilled water treatment and salicylic acid treatment prevented the increase of these parameters. The highest levels of ascorbic acid, anthocyanin and firmness were observed in the treatment of 1 mM salicylic acid. The amount of fruit phenol in distilled water treatment was further reduced and the treatments of salicylic acid 1 and 2 mM prevented further reduction of phenol during storage. Salicylic acid treatments can be used as a promising method for increasing the firmness and extending the shelf life of cornelian cherry fruits.

The purpose of this study is to identify and prioritize the determinants of preventive supervision in public section audit using structural equations and process of hierarchical analysis.. this research is a type of applied research. the determinants of audit preventive supervision model in the public sector have been based on data method of the foundation and interview of 18 elites, which is finally 18 categories. data were collected through questionnaire. due to unlimited statistical population, the formula of Cochlear, which is 384, was used. results of the qualitative section of study resulted in identification of 18 main categories and 92 sub-categories which is in form of a paradigm model including phenomenon of phenomena (Legal bottlenecks, In the form of a paradigm model including phenomenal issues, contextual factors (organizational planning, institutional context, legal requirements), interventionist conditions (supervisory, specialized and human measures), strategies (financial supervision, legal context and organizational strategy), and consequences (supervisory effectiveness, financial effectiveness and environmental effectiveness). in quality part of relationship, these categories were evaluated that findings of study showed that causal factors had a positive and significant effect on the central phenomenon. the findings also showed that phenomenal phenomena, underlying and interventional factors have a significant positive and significant impact on strategic factors. in addition, findings showed that strategic factors have a positive and significant impact on consequences.

To increase the quality and shelf life of mango fruits (Manjifera indica cv. Langra), a factorial experiment was conducted in the form of a completely randomized design with three replications (18 fruits per replication). Mango fruits in mature green stage were harvested from a commercial mango orchard in Roodan city, Hormozgan province. The first factor was ultraviolet radiation (UV-C) with an intensity of 25 watts at three levels (0, 5 and 10 minutes), the second factor was ultrasonic radiation with a frequency of 35 kHz and a power of 280 watts at three levels (0, 3 and 6 minutes) and the third factor was storage time at five levels (0, 10, 20, 30 and 40 days). After the treatment with the mentioned proportions of UV-C and ultrasonic, the fruits were stored at 10°C and a relative humidity of 80-85%, and the sampling and the measurements were carried out at different times. Based on the results, ultraviolet and ultrasound treatments prevented the increase of L (lightness), a and b  and pH and the decrease of fruit ascorbic acid over time. In ultrasound treatments, the highest amount of ascorbic acid (11.3 mg/100 grams) was found in irradiation for three minutes. In ultraviolet treatments, the decrease of ascorbic acid with time was less than the control, but there was no significant difference between five and ten minutes. Ultrasound treatment for 6 minutes prevented the significant decrease in fruit weight. On the 40th day of storage, the lowest amount of L in fruit flesh (89.44) belonged to ultraviolet treatment for five minutes. Therefore, within 40 days of storage of mango fruit, ultraviolet treatment for five minutes due to maintaining the appearance of the fruit (L ) and ultrasound treatment for three minutes due to maintaining the maximum ascorbic acid of mango fruit are recommended.

Investigation and behavioral finance analysis of investors and market participants in the nascent field of financial management is one of the topics. Integration can be considered classical economics and sciences of psychology and decision-making. While taking note of the recent developments on the stock exchange, have all the internal and external factors considered in the nuances and micro-sighted because this process of thought, conscience, and a mentally wide variety of people (investors) that has this is a subjective understanding is vital for transparency and a better understanding of the market. Since the 1980s, logical investment hypotheses and efficient markets have been ruined by appearing in behavioural finance literature. The mentioned literature states that some biases cause decision-making problems while trading shares. Tversky and Kahneman, in the 70s, in a series of articles, achieved the development of applications of psychological knowledge in finance and economy. This research gradually became known as behavioral finance in the 90s as a field of financial matters. In the behavioural finance paradigm, the prevalent assumption of viewing a human being as a rational entity who is always satisfied in optimizing his/ her benefits is questionable. Behavioral finance asserts that the attitude of investors to the capital market is a function of investment psychology, ideas and position about risk. Research shows that many micro and macro factors that are measurable and non-measurable affect the behavior of investors. The advocates of Behavioral finance knowledge strongly believe that awareness of psycho-cognitive" tendencies in the investment realm is essential and requires serious improvement in expanding the scope of studies. However, academicians and professionals who are advocates of classic financial schools do not believe in examining the behavioral aspects of humans and their impact on financial decisions as an independent field of study. Yet, both quantitative and qualitative advancement of experimental studies within this field indicates the importance of research on behaviors in financial markets. Financial literacy is essential in understanding investors’ behavior in advanced and emerging stock markets. While previous studies have shown a positive association between improved financial literacy levels and the quality and performance of investors’ decisions, the dynamics of this process have not been adequately examined. This study aims to identify influential factors in individual investor's decision-making and designing a model in the capital market. Due to the necessity of the subject and the lack of a comprehensive model that shows the factors influencing investors' decision-making in the Iran capital market, the present study developed this model.  The methodology of this research is a development, exploratory and qualitative research in terms of result, objective and method, respectively. The research method is based on the strategy of the data foundation theory method with the coding method and paradigm model of Strauss and Corbin. The statistical population of the present study includes university experts and experts in the capital market who have continued to collect information through interviews until saturation; also, a sample of the snowball method has been used based on the opinions of 50 experts and the Strauss and Corbin system approach. The data collection tool was a structured interview, and the focus group continued with the subject matter experts until the theoretical level was reached. Also, using open coding, axial coding and selective coding, the concepts, categories, specifications and dimensions of the categories that were classified into contextual factors, causal conditions, strategies, intervening conditions, and outcomes were extracted and presented and Approved by the expert opinion of the expert.  This study provides new insight into the factors affecting decision-making. The research data were analyzed using open, axial and selective coding methods, which is a component of the grounded theory approach with the aid of Maxqda 2018 software; finally, the integrated model of developing investor decision-making is provided, which resulted in the identification of 2 categories of causal conditions, 6 categories of phenomena/context, 9 categories of intervening conditions, 7 categories of action strategies and 7 categories of consequences related to the main phenomenon of research.  Based on the research results, individual investors can improve the quality of their decision-making and make more effective investment decisions by implementing the presented strategies and identifying and reducing their mental biases. These strategies include capital market knowledge, consulting with the expert capital market, extensive training in stock exchange concepts, employing specialized and experienced brokers in the capital market, reforming the structural system of the stock exchange, transparency of financial information, expansion of the secondary market, security of investment, Providing the ground for the investor not to leave the capital market.

Due to various antioxidant and antimicrobial compounds, plants are considered valuable sources. Ferula gummosa Boiss plant is one of the most important species of the Apiaceae family and is scattered in the eastern and western regions of Iran. This study aimed to investigate the antioxidant and antimicrobial properties of aqueous and hydroalcoholic extracts of Ferula gummosa Boiss plant gum.

The levels of phenolic and flavonoid compounds and the antioxidant capacity (by the iron reduction and 2,2-diphenyl-1-picrylhydrazyl (DPPH) free radical scavenging methods) were determined in this laboratory study. The antimicrobial activity of the extracts was evaluated using the disc diffusion method, the minimum inhibitory concentration (MIC) and minimum bactericidal concentration were determined for some bacteria. Data analysis was performed using a factorial experiment within a completely randomized design, and Duncan's multiple range test was used to compare the means.

The highest content of phenolic compounds and flavonoids in methanol extract were (53.21±2.43 mg GAE/g dw) and (38.42±1.78 mg QE/g dw), respectively. The highest percentage of free radical scavenging and iron reduction power related to the methanolic extract was 96.43±3.56% and 1.963±0.012 µg/ml, respectively. Antimicrobial activity using the disk diffusion method and the MIC of Bacillus subtilis bacteria in all three extracts showed the most sensitivity compared to other bacteria.

The results of this study showed that the methanolic extract of the Ferula gummosa Boiss plant had antimicrobial activity, antioxidant potential, and higher phenolic and flavonoid content than the ethanolic and aqueous extracts.

Ethical judgment is a thought process that is influenced by many factors such as the auditor's personal values ​​and external influences on audit judgments. In the field of auditing, people's risk tolerance can affect the volume of proceedings and the type of tests and ultimately overshadow the auditor's professional judgment. The purpose of this research is to develop the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach).The present research was conducted by interviewing 20 experts in the auditing profession, who were part of the auditors and members of the Certified Public Accountants Society of Iran, and by using the snowball method and multifaceted foundation data theory. In this way, 500 conceptual codes, 40 sub-categories, 15 main categories and 1 conceptual model were extracted and components such as professional experience, specialized knowledge, psychological factors, professional ethics, supervision of supervisory institutions, leadership, teamwork, cooperation, Stakeholder community, work complexity, auditor's internal satisfaction, stakeholder pressure, time pressure, motivation and personal interests, opportunistic behavior, cultural structure, justification power, etc. were identified. The results of this study showed that auditors' motives and unethical behaviors originate from factors such as individual characteristics, organizational position, professional characteristics, internal and external factors. Failure to pay attention to the occurrence of such behaviors shows a decrease in transparency and unwillingness to respond at the community level.

The purpose of this research is to investigate the influential factors for improving the credit rating of companies based on financial reporting and social responsibilities.

This study is a fundamental research that formulates a model to improve the credit rating of companies based on financial reporting and social responsibilities. It provides insights for other studies and addresses some credit-related issues. Additionally, a quantitative approach has been employed in this research. The sample size was estimated to be 384 individuals using the Morgan table. The determinants of companies' credit rating based on financial reporting and social responsibilities were analyzed through Grounded Theory.

The result of this process led to the development of a paradigmatic pattern consisting of six main categories: causal conditions, central phenomenon, intervening conditions, background conditions, strategies, and consequences. Twenty interviews were conducted, which resulted in the identification of 16 fundamental categories: organizational factor, environmental factor, specialized factor, organizational commitment factor, organizational goals factor, strategic (management) factor, structural factor, human factor, knowledge factor, requirement factor, professional environment factor, progress factor, supportive factor, foundational factor, and efficiency factor. These dimensions comprise the pattern for improving the credit rating of companies based on financial reporting and social responsibilities.

Originality / Value: 

The results obtained from the structural equations demonstrate a significant relationship between causal factors and central phenomenon, between central phenomenon and strategic factors, between background factors and strategic factors, between intervening factors and strategic factors, and between strategic factors and consequences.

As environmental practices change and environmental pollution levels increase, the auditing profession has increasingly become the focus of relevant agencies to prevent environmental damage in recent decades. As efforts have been made in recent years to increase the requirements and clarification of executive by-laws, to introduce a new nature to the philosophy of auditing consistent with professional and professional responsibilities to focus on corporate environmental performance and play a role in controlling and reducing environmental pollution by investigating the extent and content of the disclosed processes. The Purpose of this research is interpretive evaluation of the consequences of environmental auditing in capital market companies. The methodology of this research was mix method, so that in the qualitative part, first the consequences of environmental auditing were identified as the basis of analysis and then based on Delphi analysis, the theoretical consensus was determined to provide a theoretical framework for the research. The interpretive ranking process was also used in a small part. In this analysis, the aim was to determine the most important consequence of environmental auditing in the capital market. The results of the study indicated the existence of 7 consequences of environmental auditing through Meta synthesis analysis, which were confirmed during two Delphi rounds. The results in the quantitative part showed that the percentage of effectiveness of the effectiveness outcome in assessing the level of environmental risks is higher than other environmental audit results, which means that by focusing on the development of environmental auditing can be expected by the effectiveness of environmental risk level performance. Increase the risk of environmental pollution.

The main goal of this research was to design a model to improve supervision in order to empower and maintain preventive audit.An induction-based qualitative approach was adopted, and in terms of the goal, it is a basic research. The statistical population of this research is 18 experts in the field of auditing. Data analysis was done in three stages of open coding, central coding and selective coding using MAXQDA software. After a detailed analysis of interviews, research findings led to identification of 92 extracted concepts from 18 main categories. Then the categories were established based on the six dimensions of the paradigmatic model categories (causal conditions, central phenomenon, contextual factors, intervening factors, policies and consequences) and the final research model was obtained. The paradigm model of research in causal conditions includes 1-regulatory situation, 2-executive recommendations, and 3-specialized conditions; Categories in central phenomenon section include 1-legal bottlenecks, 2-structural bottlenecks and 3-environmental bottlenecks; The categories in contextual conditions section include 1- organizational planning, 2-creating institutional platforms and 3-the need to pay attention to legal requirements; The categories in intervening conditions section include 1-regulatory measures, 2-empowerment and 3-the need to pay attention to human factors; The categories in the policy section include 1-financial supervision, 2-creation of suitable legal platforms and 3-formulation of organizational policies. It is expected that with the implementation of these policies, consequences such as supervisory, financial and environmental effectiveness will be achieved in the public sector regulatory environment.

The linguistic features of the information provided and the type of writing of the financial statements (tone) can facilitate the achievement of the goals of conveying financial and economic facts and validating them financially. The eloquence and rhetoric used in the reports is important for understanding quantitative information. In this regard, the present study was conducted with the aim of presenting a tone management model (reporting tone) and examining its relationship with the readability of financial reporting. This study is an exploratory mixed research, in the qualitative part, using thematic analysis technique and based on semi-structured interviews with 20 members of the chartered accountant community in Tehran and Shiraz, to present a qualitative model of tone management (reporting tone).has been discussed, and in the quantitative part, confirmatory factor analysis was used using a 30-question researcher-made questionnaire, in order to check the validity of the proposed qualitative model.In the theme analysis section, 19 basic themes, 3 organizing themes and one overarching theme were identified. Also, the results of the confirmatory factor analysis technique confirmed the fit of the proposed model. In addition, the result of the structural equation modeling technique showed that tone management (reporting tone) has an inverse and significant effect on the readability of financial reporting.Using tone management for informational purposes can help to improve the readability of financial reports and fundamental information of companies since the figures are not able to fully reflect economic realities due to inherent limitations or limitations in accounting standards.

This research is an exploratory mixed study aimed at using OPA methods and analyzing importance-performance to prioritize and analyze the native pattern for improving financial performance among cement companies based on management accounting tools. The population and statistical sample of this study are financial managers of 40 cement companies accepted in Tehran Stock Exchange and Securities. In the first step of model design, 27 management accounting tools with review of research literature were identified. In addition, using Delphi and KENDALL techniques and constants, 24 instruments were selected and divided into 5 general groups (means of financing, budgeting, long-term planning, performance evaluation and deciding for investment). The results of structural equation modeling showed that the effect of all five categories on financial performance is significant and positive. According to the results of the OPA approach, "New Costing Techniques, Economic Added Value, Cost Allocation Techniques, Profitability Index and Net Present Value" ranked 1-5, respectively. The results of importance-performance analysis techniques showed that although total quality management, quality expenditure, new costing techniques and balanced scorecard are of high importance, but in practice these organizations have not received attention and therefore organizations should concentrate on them.

Ethical decision-making refers to a concept whose effects on organizational desirability and relevant objectives are clear, as having an approach or model in this connection will reveal ethical decision-making within the organization as a powerful instrument. Thus, this study aimed to develop a model to improve ethical decision-making in the accounting profession using the Grounded Theory approach. This research has used a Grounded Theory-based qualitative approach to model ethical decision-making, utilizing the confirmatory factor model and the Q model approach to confirm the classified indicators. In this research, the views of 11 accounting and auditing professionals have been used to determine and confirm such indicators as causal, underlying, and intervening conditions, as well as strategies and outcomes, in line with a grounded model. Consistent with the 181 concepts on ethical decision-making in accounting, the results led to the development and confirmation of a paradigm with the number of 15 main categories (e.g., individual, organizational and social factors, individual, organizational and social characteristics, and individual, organizational and social conditions, limitations, environmental conditions, individual and organizational development, individual and organizational outcomes), and 62 secondary categories, which were consistent with the paradigmatic structure under causal, underlying, intervening conditions and strategies and outcomes sections in the model. The confirmation of the classification of the proposed model’s indicators using the Q theory and confirmatory analysis and its qualitative approach using angulation or triangulation technique led to greater confirmation of its results.

The purpose of this study is to investigate the effective factors to improve the credit rating of companies based on financial reporting and social responsibility. This research is a developmental and fundamental research, because by designing a model to develop a model to improve the credit rating of companies based on financial reporting and social responsibility, it opens the way for other studies and some credit problems. In addition, a quantitative approach has been used in this study. The statistical sample size was estimated to be 384 according to Morgan table. The results showed that the factors determining the credit rating of companies based on financial reporting and social responsibility have been done through data foundation (grounded theory). As a result of this process, six main categories (causal conditions, pivotal phenomena, intervening conditions, contextual conditions, strategies and consequences) paradigm model were developed. , Organizational commitment category, Organizational goals category, Strategic (managerial) category, Structural category, Human category, Knowledge category, Requirements category, Professional environment category, Progress category, Support category category, Basic category and Efficiency category as dimensions of credit rating improvement model based companies The results of structural equations showed that between causal factors and phenomenon-centered factors, between phenomenon-centered factors and strategic factors, between contextual and strategic factors, between intervening factors and strategic factors, and between There is a significant relationship between strategic factors and consequences.

 Financial statements are the most important source of information for legislators, shareholders, analysts and other stakeholders. These reports will be useful to users if they are understandable. In this regard, the present study was conducted with the aim of identifying, prioritizing and meta-analyzing the indicators of disclosure of social responsibility, professional ethics and tone management (reporting tone) affecting the readability of financial reporting.

 The present study is a descriptive-survey research. The statistical population consists of members of certified public accountants in Tehran and Shiraz. Since official statistics of the study population are not available, their number can be assumed to be unlimited. The statistical sample of the present study consists of 260 members of the mentioned statistical community who were selected using the convineince sampling method. The binomial distribution technique and exploratory factor analysis were used to identify indicators affecting the readability of financial reporting, and fuzzy nonlinear preference technique was used to prioritize indicators. Also, the meta-analysis technique was used to investigate the relationship between social responsibility disclosures, professional ethics and tone management (reporting tone) effective on the readability of financial reporting.

Ethical Considerations: 

Honesty and trustworthiness have been observed in all stages of writing the article.

 Consequently the results of fuzzy non linear preferences technique was used to rank the 3 indexes as follows: 1. Skill, competency and professional reporting; 2. Gifts denotation and receiving; 3. Economical, legal and ethical responsibilities commitment against society and employer for professional ethics index and 1. Accrual based earnings management and Fraudulent and real reporting; 2. Tax evasion and financial leverage; 3. Changing and directing financial performance attitudes with complexity and text length for tone management index and 1. Correct and real information presentation, training of society development and contribution; 2. Employment procedures and rights; 3. Economical growth, productivity and withholding tax and performance for social responsibility disclosure index. Also the meta-analysis results suggested that there is a significant relation between social responsibility disclosure, professional ethics and tone management indexes and financial reporting readability.

 Disclosure of social responsibility, professional ethics and tone management (reporting tone) are factors that affect the readability of financial reporting. Emphasis on these three important variables can provide the information needed to make decisions to the organization's stakeholders or market analysts in a more readable and clear way.

The purpose of the present study was to investigate the effects of entrepreneurial orientation on financial performance by considering the moderating role of accounting information quality. The research method was correlational and the data were analyzed using structural equation modeling. The statistical population included the companies listed on Tehran Stock Exchange (TSE), which were selected and studied through the systematic elimination of 140 companies in the period of 2012-2019. The statistical results of the 1st and 2nd research hypotheses showed that the criteria of entrepreneurial orientation improved the indicators of financial performance (accounting and economics) and those of the 3rd hypothesis revealed that the criteria of entrepreneurial tendencies ameliorated the quality of accounting information. According to the 4th and 5th hypotheses, financial performance (accounting and economics) also improved the quality of accounting information. The 6th hypothesis indicated that the quality of accounting information made better the impact of entrepreneurial orientation on performance based on the accounting data. However, the results of the 7th hypothesis demonstrated that the quality of accounting information had a negative effect on the relationship between the entrepreneurial orientation criteria and indicators of economic performance in Tehran Stock Exchange (TSE).

The readability of financial reporting as a factor influencing the credibility of financial statements and investment decisions of companies has been one of the topics of interest in financial literature in recent years.  In this regard, the present study was carried out with the aim of developing a readability model of financial reporting based on the disclosure of social responsibility, professional ethics, and tone management (reporting tone). The statistical population of this research is made up of members of the Public Accountants’ Society of Tehran and Shiraz. Among them, 260 participants were selected as the statistical sample using the available sampling method. In order to present the model, among the 34 primary indicators of ‘disclosure of social responsibility, professional ethics and tone management’, 9 indicators for each of the variables were selected using the binomial distribution technique (SPSS software) based on the exploratory factor analysis technique (SPSS software). They were classified into three general classification categories, which were confirmed by using the confirmatory factor analysis technique (Lisrel software). Also, the results of the structural equation modeling technique (Smart PLS software) showed that social responsibility and professional ethics had a positive and significant effect and tone management had an inverse and significant effect on the readability of financial reporting.  Providing a comprehensive model for measuring the readability of financial reporting can increase the understanding and knowledge of investors and researchers in the field of capital market.

Ethical decision-making is a concept that is evident in organizational desirability and related goals. Consequently, this study examines it in line with the accounting and auditing profession, and this study aims to investigate the factors affecting ethical decision-making in the accounting and auditing profession according to domestic and foreign research.

This research is a meta-analysis, and the statistical population of the present study includes all articles relevant to the subject of ethical decision-making in the accounting profession in Iranian and foreign scientific research journals specified by particular criteria. The articles in its final review included 19 reviewed articles in this field. Data were analyzed using comprehensive version meta-analysis software (CMA2).

Regarding the study of factors affecting ethical decision making in the accounting and auditing profession, 18 variables of individual structure, social conditions, economic conditions, working conditions, age, formal membership, gender, organizational culture, experience, identity, work skills, ethical ideal, relativism, moral leadership, rules and regulations, work characteristics, education and personality traits are significant.

 All factors had a medium and high effect size, and in this regard, all categories affect ethical decision-making in the accounting and auditing profession. Among the studied factors, ethical ideals with the most significant effect size (0.71), organizational culture (0.69), and rules and regulations (0.68) are the most important influencing factors in terms of the highest coefficients of effect (more than 0.5)., and the effect of all categories was confirmed. By identifying different indicators and effective, ethical decision-making, this research can be a good way for the appropriate decision-making approach of accountants and auditors.

By intensification of competition and resource constraints the necessity of use management accounting tools to earn required power in the competitive market and improving financial performance felt. In the same direction, this current study is an exploratory mixed research that wants to design a model to earn improving financial performance in production companies based on accounting management tools and prioritize. b) Research Questions or hypothesis: The community and statistical sample of the current study consist of the financial managers of 40 accepted cement companies in Tehran stock or OTC. c)

At first the design’s model of 28 management accounting tools by reviewing the research literature recognized, in the following, by Delphi techniques and Kendall agreement coefficient, 25 tools selected and in the general category, there were costing tools, costing budgeting, long-term planning, performance measurement and decision making for investment. d)

The result of structural equation modeling shows that the influence of 5 categories on performance measurement is meaningful and positive.

Also, according to the result of the best-the worst approached, the new costing techniques, pricing techniques financial budget, efficiency of financial processing & accounting and profitability index allocated 1 to 5 respectively.

In this study, 10 selected pistachio genotypes were affected by irrigation treatments. Irrigation treatments included two levels of full irrigation and withholding of irrigation for two weeks, which were applied on three months seedlings. After the stress period, all plants (control and under stress) were irrigated again to the field capacity and their moisture was maintained at the field capacity for two weeks and different parameters were measured. Under water stress conditions, the highest relative water content of leaves (60.29%) belonged to P9 genotype. The P3 genotype also had the lowest ion leakage (41.8%), the lowest malondialdehyde concentration (18.73 μmol/g fresh weight), the highest proline concentration (0.8683 μmol/g fresh weight), and the highest concentration of soluble sugars (12.03 mg/g fresh weight). Under water stress conditions, the lowest relative water content of leaves (54.32%), the highest ion leakage (58.84%), the highest concentration of malondialdehyde (27.19 μmol/g fresh weight), the lowest amount of proline (0.53 μmol/g fresh weight) and the lowest amount of soluble sugars (6.697 mg/g fresh weight) also belonged to P8 genotype. In terms of growth parameters, the results showed that P1, P3 and P9 genotypes under water stress treatments showed less reduction than the control compared to other genotypes. In general, the results showed that P3, and P9 genotypes tolerated drought better than other genotypes and the P8 genotype showed more sensitivity to drought.

In recent decades, the increasing trend of industrial development on the one hand and the limitation of natural and environmental resources on the other hand have attracted the attention of human society to the issue of environmental protection, as well as the growing demand of stakeholders for companies to accept social responsibilities. Encourages engaging in environmental and social responsibilities. The purpose of this study is to interpret interpretively and structurally the reasons for strengthening environmental auditing. The Purpose of this research is Interpretive Structured Design of the Reasons for Strengthening Environmental Auditing. This study, based on qualitative and quantitative methodology, first involved 14 university experts in the field of accounting and finance in the meta-analysis and Delphi field to identify the components and propositions of green auditing from similar research and then to achieve the theoretical adequacy of the identified components and propositions was analyzed using Delphi analysis. In the quantitative part, with the participation of 20 audit partners selected through homogeneous sampling, matrix questionnaires attempted to stratify the identified statements in the range of the most influential to the least effective propositional themes. The results of the qualitative analysis of the three main components in the form of 15 theme-based final statement indicates the adequacy comments And in the quantitative section, it was identified that assessing the environmental risk level of companies for Z13 stakeholders at eighth level and assessing the environmental damage level of companies at Z3 level 7 are the most influential green audit functions.

The subject and concept of corporate social responsibility in recent years due to the growth of non-governmental organizations, protest movements against corporate power, increasing social awareness, development of capital markets and public companies and financial and moral scandals of large companies, has become a dominant example in The corporate governance space has become. The purpose of this study is to develop an appropriate model of social responsibility reporting based on critical thinking. In terms of applied purpose, the present study is a combination of exploratory data (qualitative and quantitative) and in terms of research method, it is of the data base type (qualitative stage) and cross-sectional survey (quantitative stage). The output of the confirmatory factor analysis test for the final model of the research was presented in the form of two graphs of standard values ​​and significant state values ​​or coefficient (t-value). The results showed that the reporting components of social responsibility and critical thinking include moral, social, economic and legal components and among the components of the social responsibility model based on critical thinking, the legal component (5.69) has the highest average and The economic components (5.75), social (5.40) and moral components (4.04) are in the second to fourth places, respectively.

Financial reporting is one of the most important sources of information for legislators, shareholders, analysts and other stakeholders. These reports will be useful to users if they are understandable. Therefore, the readability of financial statements is of particular importance.Research

The present study is an exploratory combined research that aims to provide a qualitative model of financial reporting readability based on disclosure of social responsibility, professional ethics and tone management (reporting tone) and their prioritization.

The qualitative model of the research includes 3 main structures (disclosure of social responsibility, professional ethics and tone management (reporting tone) that each structure consists of 3 criteria and each criterion has 3 sub-criteria. In the prioritization section (based on fuzzy nonlinear preferences technique), indicators of skill, competence and professional reporting, accrued earning management, real and fraudulent reporting, providing accurate and realistic information were selected as the most important ethical indicators, respectively.

One of the main purposes of financial reporting is to provide the information needed to make decisions to the organization's stakeholders or market analysts. Considering that social responsibility disclosure, professional ethics and tone management (reporting tone) are among the factors that have received less attention, despite their effects on readability of financial reporting, they have been discussed in the present study

The financial crises of the late 1990s further highlighted the value and importance of transparent and standard financial reporting. An analysis of what happened in Enron & WorldCom's crisis and scandal shows that managers use complex and lengthy disclosures to keep some of their information secret from investors and other stakeholders in order to not simply identify their bad news or bad performance in company reports. These managers render company's reports in an acceptable way to legal authorities, but in some cases, using lengthy disclosure makes it difficult to be analyzed by investors and stakeholders. Managers of companies that have applied earning management, even though they disclose good news, have an incentive to keep the ways of accessing this news secret. In other words, while the actual performance of the company is different from what is reported, managers have an incentive to make it more difficult for investors to identify earnings management behavior by making financial reports more complex and difficult.