ملیحه کشاورز

Due to the expansion of public companies, the discussion of monitoring companies through corporate governance components is increasing. It is expected that the components of audit committee and ownership are effective on accounting. The purpose of this research is to predict Window dressing with audit committee fee variables, ownership concentration and other financial and non-financial variables. The current research is descriptive-correlative and also applied. The information related to 84 companies in the period of 1397-1401 (410 observations/year-company) were analyzed with SPSS18 and Eviews6 software. The findings showed that there is a significant positive relationship between the cash remuneration of the members of the audit committee and the Window dressing, and the concentration of ownership has an effect on this relationship. Considering the audit committee of the company and also the concentration of ownership, it is possible to predict the Window dressing to a great extent and compare the companies with each other. The audit committee and ownership as two important mechanisms of corporate governance affect the accounting of companies due to their supervisory role in corporation. This research has informative content for analysts and investors. Increasing the meetings of the company's audit committee helps in arranging and providing appropriate financial information.

It may be arguably the most important issue in urban development plans, and especially in the realization of the issue of realization for the benefit of the public and all stakeholders in the field of urban planning. Therefore, the process of preparation, approval and implementation of these plans must be such that while utilizing and utilizing all the potentials, capacities of the city's residents in the process of preparation and approval, they are also implemented in accordance with the wishes and needs of citizens in accordance with the principles and laws of urban planning and It should be an architecture that in practice has the most potential for implementation and realization. One of the most important uses and needs of citizens is urban green spaces, which unfortunately have the least feasibility due to the economist-oriented view of
This research tries to examine the most important after reviewing the literature of the issue and expressing the importance and position of green space in the life of citizens and the concepts of urban development strategy as one of the newest approaches to the more realization of urban development plans and programs in district one of Shiraz city.
The research method is descriptive-analytical and it is applied and after trying to study the per capita and existing levels of green space, changing the use of green space to other profit-oriented applications, reviewing Article 5 Commission files, obtaining opinions, it has to do with the authorities and the urban elite.
Surveys show that unfortunately, due to lack of recognition and respect for the public and green spaces at the stage of preparation and approval of plans, especially regarding their potential ownership, lack of social conflicts, lack of attention to peripheral uses, etc. .., the uncertainty of the location and necessity of this landfill for the citizens and most importantly the lack of sufficient and sustainable municipal financial resources to maintain the landfill will lead to a change in the use of these spaces and their non-realization and ultimately their per capita decline. To citizens over time, the most important suggestion for reducing and resolving this problem can be to move towards public awareness among all the influential and empowering components of local government, especially in the field of sustainable financing.

Given the importance of the relationship between risk and returns, the effect of liquidity risk and factors affecting risk such as: market risk or systematic risk, size, book to equity ratio and free float on cross-sectional returns, using FARM model is investigated. Our sample consists of 108 companies from listed companies in Tehran stock exchange. Required data for a period of 4 years (1383-1386) is collected. To test the research hypotheses, simple and multiple regression (step by step) techniques were used. Results show that market risk, size and free float have significant relationship with returns, but relationship between book-to-market ratio, liquidity risk and returns is not significant. Also, findings indicate that the relationship between systematic risk and liquidity risk is significant.