مهناز پیری

Maple syrup is a natural sweetener that it can replace sucrose. This compound contains polyphenols, antioxidants, repair compounds of nerve cell, calcium, iron and other compounds that it can promote nutritional health and the Possibility to produce low calorie products. The main role of sugars in enhancing the product's desirability is related to their sweetening role, improving the creamy properties and helping to highlight the fruity aroma. With all the benefits that sucrose has as a natural sweetener, it's high consumption is not recommended because of its undesirable side effects. The purpose of this study has been to investigate the possibility of sugar substitution with maple syrup and its effect on physicochemical, rheological, microbial and sensory characteristics of ice cream. In this study maple syrup was used and reviewed at 0, 25, 50 and 75% levels as sugar substitute for ice cream production. Then physicochemical, rheological, microbial and sensory tests were performed. The results of the tests were analyzed on the basis of completely randomized design at 5% probability level. With increasing replacement percentage, the viscosity and hardness of treatments increased significantly (p <0.05). The amount of dry matter, volume increase, specific gravity, melting speed were reduced significantly. The results of sensory tests showed that replacement at 50% and 75% had a significant effect on overall acceptance compared to control, and replacement at 50% was selected as the most appropriate replacement level. According to there is in the country, possibility to operation from maple tree, therefore, from maple syrup alone or in combination with other sweeteners can be used in various food products and dairy desserts to sweeten, increase flavor, production of low-calorie and dietary products suitable for all ages.

This research studies the effect of Corporate Governance on quality of financial reports of admitted companies in Tehran Stock Exchange in a 7-year period from 2006 to 2012. It is expected that establishment of appropriate Corporate Governance would prevent decrease in quality of financial reports along with making financial reporting process more controllable. In the present research we have used preciseness of prediction of future operational cash currents via operational profit elements as a measurement index from evaluation of financial reporting quality and also relation of off-duty members of board of directors, organizational investors owned share, power concentration, board of directors size, ownership structure, type of ownership, free floating share percentage, auditing quality, internal auditing, financial reporting quality and auditing period were used as Corporate Governance. A total number of 100 companies were selected as sample companies and using comparison test of average of the two societies we would analyze the results. The results achieved from the research indicated that ability index of Corporate Governance which consists of all structural specifications studied in this research is not effective on the quality of financial reporting of the companies admitted in Tehran Stock Exchange. Also in studying the effect of Corporate Governance individually it was observed that only quality of auditing reporting would affect the quality of financial reporting of the companies.