فهرست مطالب ali amiri

The present study was conducted with the aim of developing a model of court accounting techniques to predict and reduce the risk of reporting and the risk of fraud in the public sector of Iran. The information needed for the research was collected from among the experts of court accountants present in the public sector with management positions. Their opinions were collected through interviews and an interpretive structural modeling questionnaire for the qualitative approach and the use of a researcher-made questionnaire for distribution in the community and the research sample and the use of structural equation modeling for the quantitative approach. In this research, using interpretive structural modeling, a comprehensive model for court accounting techniques was designed to predict and reduce reporting risk and fraud risk in the public sector. Then, based on the obtained model, the relationships of the variables in the model were tested again using structural equation modeling. In the structural equation modeling section, it was shown at the 95% confidence level that court accounting techniques have a positive and significant effect on reporting risk and fraud risk in the public sector.Keywords: accounting model, court accounting, reporting risk, fraud risk

The current research was conducted with the aim of developing a model of court accounting techniques to predict and reduce technological risk and legal risk in the public sector of Iran. The information needed for the research from among the experts of court accountants present in the public sector with managerial positions and obtaining their opinions through interviews and the Interpretive Structural Modeling (ISM) questionnaire for a qualitative approach and the use of a researcher-made questionnaire for distribution in the community and a sample of research and the use of modeling Structural equations (SEM) were collected for the quantitative approach. In this research, using Interpretive Structural Modeling (ISM), a comprehensive model for forensic accounting techniques was designed to predict the reduction of technological risk and legal risk in the public sector. Then, based on the obtained model, the relationships of the variables in the model were tested again using Structural Equation Modeling (SEM). In the modeling section of structural equations, it was shown at the 95% confidence level that forensic accounting techniques have a positive and significant effect on technological risk and legal accounting risk in the public sector.

 This study aimed to assess the knowledge, attitude, and practice of Iranian pedodontists regarding preventive measures during the coronavirus disease 2019 (COVID-19) pandemic.

This cross-sectional study was conducted on 180 Iranian pedodontists. Data regarding their knowledge, attitude, and practice related to COVID-19 were collected through a valid and reliable researcher-designed questionnaire and analyzed using the independent t-test, analysis of variance (ANOVA), and Tukey test (alpha = 0.05).

The majority of the participants were between 30 and 50 years old. The attitude and practice scores of participants aged over 50 were significantly higher than those of younger participants (P < 0.05). The majority of the participants were female, but the mean practice score of males was significantly higher than that of females (P = 0.018). The participants’ mean knowledge, attitude, and practice scores had no significant association with their work experience or practice location (P > 0.05). The participants had a good level of knowledge regarding self-protection; however, they needed to update their knowledge.  

 The Iranian pedodontists’ levels of knowledge, attitude, and practice were generally good, and they adhered well to the infection control protocols, social distancing measures, and taking thorough medical histories.

To support tourism development, it is necessary to consider the factors that help increase the appeal of tourist destinations, trying to portray a positive image of the destinations in the tourists’ minds. Therefore, this applied study sought to examine the factors involved in increasing the appeal of tourist destinations in Poldokhtar County, Lorestan province, Iran, using a descriptive-analytic approach. The required data were collected through the administration of the researcher-developed questionnaire. The population of the study comprised fifty tourism experts and specialists who were selected through purposive sampling. Moreover, regression and binary logistics models (LM-Newton-Marcard-Rafson) were used to find answers to the research questions.The results of the study indicated that the diversity of job opportunities created by tourism products, cultural authenticity/natural assets, and tourism infrastructure were the most important factors involved in increasing the appeal of tourist attractions in Poldokhtar County. On the micro-structure level, the results suggested that the diversity of income-generating opportunities created by the development of tourism products, promotion of indigenous-local arts and handicrafts, the establishment of conference halls/ resorts to satisfy tourists, preservation of cultural/ historical and ancient attractions of Poldokhtar county, the development and improvement of tourism transport infrastructure, and the promotion and preservation of indigenous-local traditions were the most important indicators which could help increase the appeal of tourist attractions in Poldokhtar.

The aim of the research is to apply ultra-composite technique to identify safety, health and environmental indicators in the value-added model of the supply chain of petrochemical industries. In petrochemical industries, safety, health and environment are very important. Safety indicators such as occupational accident rates, safety training, and use of protective equipment can indicate operational sustainability in the petrochemical industry.

the researcher has analyzed the results and findings of previous researchers by applying a systematic and meta-combination approach and by performing the 7 steps of the Sandelovski and Barroso method, he has identified the effective factors. Among 556 articles, 55 articles were selected based on the CASP method, and the validity of the analysis was confirmed with the Kappa coefficient value of 0.711. In this context, in order to measure reliability and quality control, the transcription method was used, and its value was identified for the indicators identified at the level of excellent agreement. The results of data analysis collected in MAXQDA software led to the identification of 84 primary codes in 16 categories.

16 criteria are political factors, cultural factors, legal factors, financial factors, individual factors, management factors, information sources, implementation, review, feedback analysis, performance evaluation factors, risk concepts, identification of environmental issues, identification of health issues, Learning about safety and added value issues in the supply chain of petrochemical industries with a sustainable development approach.

In the value-added model of the supply chain of petrochemical industries, safety, health and environmental indicators are very important. Safety is fundamental in these industries; Because failure to comply with safety standards can lead to serious accidents, including personal and environmental injuries. As a result, compliance with standards and safety training to employees and development of safety technologies can bring significant improvement in this industry. Also, employees' health and maintaining their health is another priority of this supply chain. Creating a healthy work environment and providing appropriate health services to workers can play an important role in increasing productivity and reducing the rate of injuries caused by working conditions.

This study aimed to investigate the impact of Kinesio tape (KT) on the viscoelastic properties of the lower limb, specifically stiffness and damping, before and after a fatigue protocol. KT is a commonly used therapeutic intervention believed to prevent injury, yet the available evidence on its effectiveness remains limited.

In this pre-post study, fifty healthy participants underwent countermovement jumps before and after a fatigue protocol. The study assessed the body's viscoelastic behavior under two conditions: with and without Kinesio tape (KT) applied to the gastrocnemius muscle, in both fatiguing conditions.

The findings revealed a notable reduction in lower limb damping among male participants after fatigue in the condition without tape. Conversely, in the condition with tape, there was no significant change in damping, indicating that KT may prevent the significant decrease in lower limb damping induced by fatigue.

The study offers evidence supporting the beneficial effects of KT in maintaining shock absorption capacity post-fatigue. These benefits may stem from KT's potential to enhance muscular activity and contraction force. Given that muscles act as primary shock absorbers, KT application could bolster their ability to dampen sudden impact forces post-exhaustion, potentially lowering the risk of impact-related injuries. These findings advocate for the use of KT as a preventive measure.

Renal cavernous hemangioma is a rare benign tumor. This case report describes a 44-year-old male who was incidentally found to have a renal mass during an abdominal and pelvic ultrasound. The patient's abdominal ultrasound revealed a mass, which was further evaluated with a CT scan. The CT findings suggested renal cell carcinoma. Suspecting malignancy, the patient underwent radical nephrectomy. Histopathological and immunohistochemical examinations ultimately diagnosed the mass as a cavernous hemangioma. Despite its benign nature, the patient was followed up with a control ultrasound three months post-surgery. This case is presented due to the significant clinical and radiological resemblance of this tumor to renal carcinomas, highlighting the importance of considering benign tumors in differential diagnoses.

The process of risk identification and analysis is one of the main components of an effective internal control system. Managers of economic enterprises and organizations are the owners and directly responsible for risks and the establishment of internal controls, but these risks are somewhat ignored by managers. The purpose of this research is to identify the factors affecting internal controls in order to reduce the risk of economic enterprises and provide an optimal model. The research method is the combination of quantitative and qualitative methods. In order to answer the research question, by sending a questionnaire to 70 experts in the field of auditing and accounting, according to the Kozo framework, the factors affecting internal controls to reduce the risk of economic enterprises were identified, and then data were analyzed using the statistical method of structural equations and Smart PLS software. In the qualitative part of this research, according to the results of the questionnaires, data analysis and targeted sampling, 12 experts were selected as participants in the research, while interviewing them and using the results of previous research on 6 factors including: risk assessment, security systems, framework and Organizational chart, strategy, reports and information and professional ethics were identified as effective factors in reducing the risk of internal control system and significant relationships between these factors were identified. Finally, the optimal pattern of implementing factors affecting internal controls in order to reduce risk was drawn. The results showed that the risk assessment factor with a factor loading of 16.670 had the highest effect and the reports and information factor with a factor load of 7.451 had the lowest effect on internal control to reduce the risk of companies.

Hamstring injuries are one of the most common tendon injuries, especially in sports that require running and jumping. A comprehensive training program can help athletes to prevent this injury. Among suggested exercises, the Nordic eccentric training can reduce the injury rate by up to 50%; however, it is a high-load exercise that cannot be prescribed in the first stages of rehabilitation. Here, we describe a football player who used low-load resistance exercise with blood flow restriction as an alternative method to strengthen their hamstring after nine months of anterior cruciate ligament reconstruction surgery.

Case Description: 

A 19-year-old non-professional footballer with a body mass index of 22.18 kg/cm2 was invited to participate in this study. The variables examined included strength and cross-sectional area of the hamstring muscles (mean and maximum strength) and the cross-sectional area of the hamstring tendons at their origin. The treatment program included a seated hamstring curl with a load of 30% 1 RM with blood flow restriction for four weeks (thrice a week).

The hamstring muscle strength improved by 6.54%, and the cross-sectional area of the muscles and tendons changed as follows: Semimembranosus (tendon=0.07%, muscle=2.57%), semitendinosus (tendon=0.00%, muscle=-4.04%), and biceps-femoris (tendon=5.5%, muscle=4.34%).

Low load resistance training with blood flow restriction in this athlete improved the strength and cross-sectional area of the hamstring muscles as well as the cross-sectional area of the tendons. The changes observed in tendon, and muscle cross-sectional areas were more prominent for biceps-femoris. This case showed that a training program with blood flow restriction may be a good alternative for people who cannot tolerate high-load exercises in the early stages of their rehabilitation. Doing more extensive studies with more cases and a control group in the future can help our knowledge in giving the best exercise prescription to our patients.

The purpose of the current research is to present a model for identifying taxpayers' income based on bank transactions. This research has succeeded in presenting a multifaceted model including causal conditions, intervenors, foundations, strategies and consequences by using the Multi Grounded Theory method (Goldkuhl and Cronholm version). By conducting semi-structured interviews with 18 executive and academic experts familiar with the concept of taxpayers' income and taxes, who were selected by theoretical sampling, 213 conceptual codes were extracted and analyzed using MAXQDA software version 10. The legal and standard requirements, opportunistic actions and limitations of interaction and access as interfering conditions, Education and culturalization, communication and technology and legal platforms as context conditions, And finally, the strategies and consequences of identifying taxpayers' income based on bank transactions were also introduced at three levels, including strategies and consequences at the macro level, at the level of

Handing over safe deposit boxes in the form of a lease contract is one of the types of banking services provided by banks to their customers. The discussion about the legal nature of this service is one of the challenging topics in banking law; However, until now, a comprehensive law that can explain its nature and elements has not been approved in this field. This has turned into a dispute between lawyers and experts in the banking system regarding the legal nature of the relationship between the bank and the customer. Because, on the one hand, the nature of this relationship is similar to the rules of the deposit contract and on the other hand, to the rules of the rental contract. The existing disagreements about the nature of trust fund rental contracts motivated the researcher to explain the existing rules in a descriptive way and using content analysis and finally come to the conclusion that the legal relationship between the bank and the customer regarding trust funds Trusts cannot be applied to deposit and rental contracts, and it is better to look at and interpret them as a special contract under the title of "protection contract" and within the framework of Article 10 of the Civil Law, with a special and independent nature with its own special conditions and provisions.

Horsemint (Mentha longifolia L.) is a valuable medicinal plant in a wide range of natural resources in Iran. In this research morphological characteristics and essential oil percentage of horsemint in different habitats of South Kerman province was investigated. Data were analyzed using a completely randomized design with four replications. The evaluated habitats included Dehbakari, Marghak, Sarduiyeh, Esfandagheh, Delfard and Jiroft. The results indicated that the highest pH, EC, magnesium, nitrogen and potassium was recorded in Esfandagheh. The highest phosphorus, organic matter and plant height was obtained in Dehbakari. Also, the fresh and dry weight of plants in Jiroft was higher than other investigated habitats. The highest number of sub-branches and number of leaves was related to Delfard habitat. The highest essential oil percentage was obtained in Delfard. Dehbakari and Marghak habitat had the lowest essential oil percentage. Therefore, suggested that with increasing altitude, morphological characteristics and essential oil percentage of horsemint decreased.

Ultrasonography is a common tool for assessing muscle morphology. This study aims to investigate the intra-rater reliability of ultrasonography measurements of the masseter and lateral pterygoid muscles (LPM) in subjects with and without temporomandibular disorder (TMD) and to compare the measurements between the two groups.

A total of 30 individuals (15 subjects with TMD and 15 subjects without TMD) participated in the study. Imaging of the masseter muscle at rest and contraction, in addition to LPM, was performed using sonography in 2 sessions with a 2-day interval and the thickness of these muscles was measured. To assess the reliability, the intraclass correlation coefficient (ICC(3, 3)), standard error of measurement, minimal detectable change, and limits of agreement were used. Additionally, for the between-group comparison of measurements, the independent sample t-test was used. The Cohen d was used to determine the size of the differences.

ICC(3, 3) for intra-rater reliability of masseter thickness in rest and clenched positions and LPM were 0.89, 0.80, and 0.86 in the asymptomatic group, and 0.88, 0.80, and 0.90 in the TMD group, respectively. The values of absolute reliability parameters, such as standard error of measurement and minimal detectable change were in a small range. Additionally, compared to the asymptomatic group, the TMD group had thicker masseter muscle in the rest position and the effect size revealed a large difference between the groups. No significant differences were found between the groups for the thickness of the masseter muscle in contraction position and LPM.

The results of the intra-reliability study revealed that ultrasonography is a reliable method to measure the thickness of the masticatory muscles in TMD subjects and asymptomatic subjects. Additionally, TMDs can change the thickness of the masticatory muscles.

Over the past 25 years, financial reporting of heritage assets has become a major problem for public sector entities that own these assets. Under new public management practices, these entities are required to report to stakeholders on the pattern of disclosure of the economic value of all assets under their control. While there is extensive previous literature on how to calculate cultural heritage assets and whether heritage assets are sufficiently different, there are few cases that report on cultural heritage assets from an alternative, financial and non-financial perspective. Therefore, the purpose of this study is to design a conceptual model for financial reporting of cultural heritage assets in Iran. This research is a qualitative research that was conducted using an approach based on data theory of the foundation. The statistical population included experts and experts in the field of accounting, members of the Iranian Association of Accountants, who were selected as a participant in the study using a purposive sampling approach. Data were collected through interviews using the general guidance method and in a semi-structured manner. In order to obtain the validity and reliability of the data, two methods of reviewing the participants as well as reviewing the non-participating experts in the research were used. The central category is the evaluation of cultural heritage assets, which is presented in two dimensions: the asset-liability matching approach and the non-asset-liability matching approach.

Defense - security issues are always one of the most important factors in planning, and neglecting this important issue can have dire consequences in the national security of a country. So, Choosing the best location and defense-security locating of military bases has an important role in the process of providing security and fighting against the country's threats. In this context, identification of appropriate natural and human factors and criteria in defense-security positioning are important issues in this regard. Therefore, considering the importance of this issue, the purpose of this study is to analyze the defense-security locating of military bases with emphasis on the Holy Defense period in Kermanshah province.

The current research is applied in terms of purpose and its method is descriptive-analytical. The tools for collecting data and information are questionnaires and interviews. The statistical population is various military and security experts and experts in specialized fields related to security and political-military issues. Using targeted sampling, 50 experts were selected as samples. To analyze the data and answer the research questions, the exploratory unlimited cointegration rank test and the time series modeler method were used.

In order to investigate this, the factors and criteria for the defense - security locating of military bases, emphasizing the period of sacred defense, investigated two general categories of natural factors, which included 12 natural criteria, and human factors with 13 human criteria. The results of the research in the field of natural criteria affecting the locating of military bases in Kermanshah province showed that out of the 12 indicators considered for this, six criteria of faulting and seismicity of the region, geographical conditions of the region, topography of the region, unstable lands and occurrence The problems of creep and subsidence, land slope and land type have played an important role in the locating of military bases. In general, the results of the identification of natural criteria showed that the highest level of influence was related to the fault index and seismicity of the region and the lowest level of influence were related to the index of the number of frost days. The results of the research in the field of human criteria affecting the location of military bases in Kermanshah province showed that among the 13 indicators considered for human criteria; Six criteria of political and security considerations, the presence of transportation security in the region, distance from urban and rural centers, distance from international borders, lack of settlement in the vicinity of infrastructure and distance from the communication network of main roads play an important role in locating of the military bases. The results showed that the highest level of influence was related to the index of considering military-security considerations in the locating of military centers and the lowest level of influence was related to the index of distance from gas transmission stations and highways.

Finally, the results of the investigation of the general natural and human factors affecting the location of military bases in Kermanshah province showed that among the two groups, the role of the human factor is greater than the natural factor, and the human factors and And human factors and its indicators have been more important in locating military bases in Kermanshah province. Therefore, for the proper locating of military bases, it is necessary to pay attention to the natural and human factors and their criteria so that during the crisis or military attacks, the military bases will suffer the least damage And in order to ensure the security of military equipment and bases and to ensure the security of the entire country, less damage should be done to military equipment and bases. since Kermanshah province is a border province in the west of Iran And the country of Iran has been attacked many times from the region of the western borders, and the most recent one was the war imposed by Iraq against Iran, which is known as the period of sacred defense, Compliance with the principles of defense-security planning is one of the necessities that should be considered more than other non-border provinces.

Statement of the Problem:

 It is stated that engine-driven instruments might cause dentinal defects during root canal preparation. These defects might spread and progress into greater fractures or vertical root fracture.

This study aimed to compare the incidence of dentinal defects that might arise all through preparation of root canals, using One Shape, RaCe, and WaveOne systems in canals with a curvature (0-20°) and (20-40°).

In this in vitro study, 150 mandibular first molars were enrolled. Based on the degree of curvature in the mesial roots, the samples were divided into two groups (n=75) of straight and moderately curved canals (0-20º), and severely curved canals (20-40°). Then each group was randomly divided into four sub-groups. In subgroups 1 to 3 from each group, canals were prepared using WaveOne, One Shape, and RaCe. Then all roots were sectioned at 3, 6 and 9-mm distances from the apex. The slices were evaluated using stereomicroscope at 12× magnification. The data were analyzed using the Chi-square and Fisher’s exact tests and the level of significance was set at 0.05.

Fracture and other defects were not found in the control groups. In canals with curvature (0-20°), WaveOne caused the maximum dentinal defects and RaCe produced the least. Moreover, in canals with curvature (20-40°), One Shape caused the maximum dentinal defects while WaveOne and RaCe caused equal dentinal defects approximately.

There was a statistically significant relationship between the performance of RaCe and One Shape in canals with curvature (0-20º) and (20-40º), (p Value< 0.05) while no statistically significant difference was observed in connection to the performance of WaveOne (p> 0.05).

Sustainable intellectual capital reporting as an emerging topic in accounting knowledge, with the understanding of the concerns raised in the pursuit of tangible intangible assets is considered as an important part of the disclosure of corporate information. The purpose of this research is Evaluation of the Sustainable intellectual capital reporting consequences. The methodology of this research was combined, so that in the qualitative part, first the consequences of sustainable intellectual capital reporting were identified as the basis of analysis and then based on Delphi analysis, the theoretical consensus was determined to provide a theoretical framework for research. Interpretive ranking analysis was also used in the quantitative section. In this analysis, the aim was to determine the most important consequence of sustainable intellectual capital reporting in the capital market. The results of the study indicated the existence of six consequences of sustainable intellectual capital reporting through meta-analysis, which were confirmed in two rounds of Delphi. The results in the quantitative section showed that the percentage of impact of the outcome of Sustainable organizational knowledge is higher than of the reporting consequences of sustainable intellectual capital, which means that the development of intangible assets and their measurement can lead to sustainable scholarship of information disclosure.

Ethnic convergence guarantees strengthened social capital, high social resilience as well as economic, social and political participation and high social integration and solidarity in the territorial area of countries like Iran that have ethnic diversity. This study has been carried out with practical goals and with a descriptive-analytical method in order to prioritize the components that explain ethnic convergence in the Islamic Republic of Iran, focusing on the role of the national media. The main question of the research is how the main priority of the national media in the direction of realizing ethnic integration is explained according to its explanatory components in the Islamic Republic of Iran. The data of the research has been conducted using a targeted Delphi method and a survey of 50 experts. For data analysis, FTOPSIS (similarity to ideal fuzzy option) model has been used. The obtained results show that the first priority of the national media in order to achieve ethnic integration in the territory of Iran should be focused on the development and promotion of the economic and social resilience of the ethnic groups in Iran. In the meantime, in the second place, the priority of national media policies in line with ethnic convergence is the development of security foundations; In the third place is the development of native-cultural values, and finally in the fourth priority is the development of social capital, which outline the perspective of national media policy towards the realization of ethnic integration in the Islamic Republic of Iran.

In this research, the role of Phase Change Materials (PCM) in energy saving in lightweight prefabricated buildings is studied. For this purpose, a typical building in Kermanshah, Iran is simulated in DesignBuilder software. A split unit is used as air conditioning system. The annual energy consumption of the building in the reference state is 2577.27 kWh. The implementation of the InfiniteRPCM21C was investigated in all directions including each individual wall, ceiling, four walls simultaneously and the entire building envelope. The southern wall is the best option among the walls with 12.14% energy saving. From an economic point of view, this wall has the best performance as well by saving 2.08 kWh/kgPCM. Implementation on the entire envelope increases savings up to 37.2%. Although this is not an economical case, but it reduces the need for energy to almost zero in four months of the year. By examining the PCM in different layers of the wall, it was found that in all directions, the inner surface of the wall leads to the greatest energy savings. Also, taking account the PCM thickness in the range of 5 to 25 mm showed that the smaller the thickness, the greater the savings per unit mass of the PCM. Therefore, thicknesses more than 20 mm are not recommended. Finally, the effect of the PCM melting point in the range of 18 to 29 degrees Celsius was investigated and it was found that the maximum energy saving is obtained at the melting point of 21 degrees Celsius.

The Iran-Iraq war, which Tooke place at one of the most critical moments in history, during the Cold War, provoked various reactions from political actors, especially the neighbors of the two countries and the Arab countries. Given the importance and geopolitical conditions of Syria for the warring parties, its position in this war has been geopolitically explained as the research issue of this study. For this research, data were collected using the library method. Data analysis is descriptive-analytical methods based on analysis tools adapted from geopolitical science. The findings of the study indicate that Syria, although it has always had tacit support for Iran since the Islamic Revolution, but different geopolitical conditions, especially the field conditions of the war have led to three different types of behavior during the war. The different stances of each period have provided special geopolitical opportunities and challenges for the warring parties and Syria itself, thus affecting the geopolitical balance of the war by creating different geopolitical consequences. Syria Not only did not take a stand solely on the basis of its ideological commonalities during the ideological period of Cold War, but it also took full advantage of the geo-economic opportunities of the war. On the other hand, Syria's deep support for Iran in the second phase of the war led to the formation of the axis of resistance centered on the Islamic Republic of Iran, which is one of the most important pillars of maintaining Bashar al-Assad's power in Syria today.

In this article, "Application of the principle of equality in guaranteeing impartial criminal proceedings" has been researched by descriptive-analytical method. Examining the dimensions and angles of the principles of "equality" and "impartiality" set forth in Articles 2 and 3 of the Code of Criminal Procedure and explaining the commonalities and differences and explaining the role of these two rituals in evaluating the performance of judges and the legislator's guarantee policy, are among the objectives of this study. Although the emphasis on the implementation of the principle of equality in the constitution indicates the privileged position of this principle in the judicial security of the country, but, the findings of the study suggest that the legislature in implementing its criminal policy, has not used all the capabilities of this important in standardizing the behavior of judges and in the face of global conventions and the strategy of the unity of international law, it has not adopted a clear strategy. The result is that, today the capability and authority of the system has the ability to technically revise the laws in accordance with the fixed and changing principles of Islam and Jafari dynamic jurisprudence and in accordance with the requirements of the time, and declare its firm position on conflicting issues. By specifying the role of the psychological element in violations and stating the prohibition of violation of the principles of equality and impartiality in different stages of the trial along with appropriate punishments, the criterion of justification of judicial rulings should also be stated and prevented the accumulation and formation of cases subject to the provisions of Article 477 of the Code of Criminal Procedure.

Due to its unique location and importance, Aras Free Zone has several aspects, including the natural environment, population, higher education, added value in various sectors, investments, and customs. Based on these capacities, it serves as the center and beating heart of Azerbaijan. The purpose of this research is to evaluate the geo-economics of the South Caucasus region in terms of tourism using the SWOT model. This descriptive-survey research has an applied nature and is cross-sectional in terms of time. The statistical population consists of experts and specialists in tourism and political geography related to the issues of the Aras Free Zone and the South Caucasus. Fifty individuals were selected in a targeted manner for this study. The SWOT method was used for analysis during the year 1400. Results showed that one of the weaknesses of the study is the strained political relations between Iran and Azerbaijan in the region. On the other hand, the communication role of the South Caucasus region between Iran and various European countries is a significant geo-economic advantage, making it a critical communication and transit bridge between Iran and Europe. The possibility of establishing a communication route between the eastern and western seas presents both a threat factor and an opportunity for its communication role between Iran and various European countries. Keywords: Aras Free Zone, South Caucasus, Geo-economic Situation, SWOT Model.

 Dental anxiety is a common phenomenon experienced by children in the dental setting. However, there is limited research on the effectiveness of cognitive-behavioral interventions in managing this anxiety. Therefore, the aim of this study was to evaluate the impact of a cognitive-behavioral psychologic intervention on dental anxiety in children.

 A total of thirty children, aged 7-10 years, underwent prophylaxis and fluoride therapy. The baseline anxiety levels of the children were determined using the Modified Child Dental Anxiety Scale (MCDAS). The intervention group (N=15) received two 30-minute sessions of cognitive-behavioral exercises. Additionally, a short film demonstrating a cooperative child undergoing pulpotomy was created and parents were instructed to show it to their children at home. During the treatment session, the exercises were reinforced at each step, and the MCDAS questionnaire was administered again. The children’s behavior was also assessed using the Venham Clinical Cooperation Scale. Independent t-test, Mann-Whitney, chi-square, and Pearson’s correlation coefficient were used for statistical analysis and P<0.05 was considered statistically significant.

 Postoperatively, the MCDAS score in the intervention group was significantly lower compared to the control group. Notably, the intervention group demonstrated a downward trend in anxiety scores, while the control group showed an increase (P<0.001).

 Cognitive-behavioral interventions were found to be successful in decreasing dental anxiety in children undergoing pulpotomy. These interventions can be successfully implemented in clinical settings.