ali zabihi

To start a successful investment, the best approach is for investors,in addition to financial literacy and investment knowledge, to have sufficient information about their psychological and personality characteristics as an investor in the capital market.These dimensions together,explain the risk-taking capacity of investors. The current research, with a futures studies approach.identifies the most important factors affecting the risk-taking capacity of investors and examines the extent and manner of their influence on each other.This research is applied in terms of purpose, and in terms of method, it is a combination of documentary and survey methods, and in terms of nature, it is based on the new methods of futures studies, analysis and exploration, which was carried out by using a combination of quantitative and qualitative models. In order to collect data in the qualitative part, semi-structured interviews were used. The interviewees were experts in the field of capital market and were selected purposefully. In the second stage, quantitative data was collected and analyzed by examining the sources and background of the research and categorized into 29 categories. The analysis of the MICMAC results shows that among the 29 extracted factors,four categories of Micro and Macro economics conditions, Investor's experience, Personal futures studies, and the investor's knowledge condition were determined as the factors with the most direct and indirect effects,respectively.Also,seven categories of Micro and Macro economics conditions,demographic factors, investor's knowledge conditions, investor's experience, investor's cultural conditions,Social individual factors and political conditions were introduced as key drivers in determining the risk-taking capacity of investors.

In the past, Iranian architecture and urban development followed a specific trend associated with the architecture of its previous era. But in the contemporary era, this trend undergone changes and evolutions in this field. The present study sought to investigate the factors affecting architecture and urban development in the First Pahlavi period and to analyze some of the factors that have provided the ground for these evolutions, and also to examine the impacts of these changes and evolutions on contemporary Iranian architecture and urban development policymaking. The present study was a qualitative and quantitative one, which used library sources and studies in order to collect the data. Moreover, Analytic Network Process (ANP) and Super Decisions software were utilized to analyze the data. The study results indicated that factors such as archeology, training architectures, artistic congresses, archeology and the Association of National Monuments, militarism, and modernism have had a significant impact on the architecture and urban development of this period; and the extent of the impact of changes on architecture and urban development has been equal. The most influential factors in architectural evolutions have been modernism and archeology of that era; and factors such as training architectures, scientific congresses, and militarism have affected urban development evolutions.

Due to the expansion of the capital market in the past years and the people's unique acceptance of this market, behavioral financial studies of individual investors have become more important. The complexity of the decision-making process has caused any decision to be influenced by the Attributes of each investor. Risk-taking capacity is one of the most important components that is a function of the decision maker's Attributes. This study seeks to empirically identify the factors affecting the risk-taking capacity of investors. So far, few researches have been done regarding the risk-taking capacity of individual investors in the capital market, and there is little information about the behavior of investors in this field. Therefore, there is a significant gap in this field and this study helps to fill this gap in the literature by identifying the factors affecting the risk-taking capacity of individual investors. We in this study aimed to find, what determines how much risk investors take in the capital market? Went on this way that Using the opinions of experts, present the risk-taking capacity of investors in Iran's capital market of the grounded theory approach. 

The personality trait criterion consists of five specific personality attributes, including agreeableness, conscientiousness, neuroticism (emotional instability), extraversion, and openness to experience. In this study, we used a quasi-experimental design and a post-event approach. To test the hypotheses, we used a structural equations model (version 3 of Smart PLS software). 

In this process, 52 concepts and 29 open codes were created and were grouped in the main 6 axes of the grounded theory. Based on the analysis of the questionnaire data, due to the lack of software distribution, the research model was tested and confirmed by the partial least squares method with the help of SmartPLS version 2 software.All the interviewees, equivalent to 100, have mentioned the five variables including the personality of the investor, the company situation, the conditions of the micro and macro economy, the Investor's knowledge status and the technical analysis of stocks and markets. Also, the category of investor personality, in addition to the number of repetitions of the codes, in terms of generality and comprehensiveness among the respondents, was also a priority, which shows the importance of this category. The categories of attributes of online transactions (including ease of access and lack of restrictions) with 5 repetition codes and social conditions (including the concepts of the impact of social welfare, social security, social responsibility, ethnicity and geographical region) with 7 repetition codes had the lowest percentage of frequency and generality. 

The analysis of the collected data in terms of frequency indicates that the categories of investor personality (including investor's emotional biases and investor's cognitive biases) with the number of 162 repetitions of the code is ranked first, company situation (including liquidity situation, industry situation, company efficiency, company profitability, structural condition and company size) with the number of codes 119 is ranked second, micro and macro economic conditions with the number of codes 78 is ranked third, the situation of investor knowledge (including the three concepts of having investment knowledge, having financial literacy and having the knowledge of reading stock charts) ranked fourth with 73 codes and technical analysis of stocks and markets ranked fifth with 70 codes.Finally, the paradigm model was categorized into 6 main dimensions of causal conditions, intervening, contextual, central phenomenon, strategies and consequences.The most important influencing factors in each dimension on the risk-taking capacity of individual investors were determined as follows:In the dimension of causal conditions, in the order of a) variable of investment knowledge of the investor b) trust of investors to the market c) having financial literacy d) Being aware of market psychology.In the dimension of intervening conditions, a) the variables of job and expertise and the amount of income of the investor and b) the variable of self-management of the investor.Next, the background conditions, a) variables: exchange rate, inflation rate, bank interest rate and deposit interest rate, b) global price variables and the occurrence of wars in the world and c) attention to political conditions and the effects of sanctions.In the dimension of the central phenomenon, a) variable of technical analysis of the whole market, b) technical analysis of stocks and c) knowledge of fundamental analysis.In terms of strategies a) determining the strategy in the three axes of analytical strategy, time strategy and investment resources strategy, b) simultaneous use of fundamental variables and technical models and charts to predict the future, c) the ability to predict the future and readiness to face it and d) having the power of patience and tolerance to create change and achieve results.In terms of consequences, a) choosing the optimal portfolio, including choosing the best companies in the best industries, b) choosing a portfolio (basket) of stocks with a P/E lower than the market P/E, and c) determining the return expected by the investor.

The purpose of this paper is to provide a model to identify the impact of spiritual intelligence on emotional intelligence and behavioral tendencies based on personal judgment to improve the decision-making process of investors. The research method is "descriptive (non-experimental)" and a survey method was used. In the data field method, a normal anonymous questionnaire containing closed questions with an ordinal and optional scale was used in connection with the research hypotheses. A researcher-made questionnaire was provided to 232 investors of the Tehran Stock Exchange, who were randomly selected based on the Cochran formula. To reject or prove each research hypothesis, inferential statistics, Pearson's correlation coefficient, and structural equation test were used. It has been done. Analyzing the data using SPSS statistical software and graphs using EXCEL software, drawing and regression and solving structural equations using AMOS software. The results indicate that the variable of spiritual leadership/community leadership has the greatest impact on spiritual intelligence and the variable of strategy adoption has the greatest impact on emotional intelligence and the variable of harmful error has the greatest impact on the variable of behavioral bias and the degree of influence of spiritual intelligence on emotional intelligence and behavioral bias The order with the factor load of 0.62 and 0.574, and the impact of emotional intelligence and the variable of behavioral change on the investor's decisions was with the factor load of 0.9 and 0.83, respectively.

Fetal and neonatal health is of particular importance in pregnant women. Secondhand smoke (SHS) can jeopardize the health of the mother, fetus, and neonate. The present study was conducted to determine the relationship between exposure to secondhand smoke during pregnancy and neonatal-related outcomes. This retrospective cohort study was conducted in 2022 on 270 mother-newborn pairs through convenience sampling in two equal groups (n=135), including exposure and non-exposure to SHS at  Rohani Hospital, Babol, Children's Hospital, Amirkola, and Imam Ali Hospital, Amol. In order to collect the data, a checklist including the demographic characteristics, medical variables, questions related to the exposure of mothers to cigarette smoke, the neonatal outcomes questionnaire, and the SNAPPE-II scale were used. Data analysis was performed using STATA statistical software (version 17), and the significance level of all tests was considered less than 0.05. The mean age of mothers was 28.30±5.83 years, and 61% of births were by cesarean section. The SNAPPE-II score was 8.23​±5.29 in the non-exposure group and 20.68±13.53 in the exposure group (P=0.005). The prevalence of neonates with a birth weight of less than 2500gr was higher in mothers exposed to SHS (P=0.033).  Considering confounding variables, the neonates in the non-exposure group were, on average, 1.46 cm taller than those in the exposure group (P=0.005). Exposure to smoking increases the risk of premature birth by 1.65 times (P=0.032).   Exposure of pregnant mothers to SHS is associated with adverse neonatal outcomes. Therefore, it is recommended to train families to avoid exposure to cigarette smoke, especially during pregnancy, and also for health centers to pay special attention to this matter in the care of pregnant mothers.

Since the beginning, accounting has had no other goal than to raise the values of accountability to the stakeholders, and the philosophy of this profession is considered to be merely improving the level of information transparency for users. This knowledge in the public sector has a more sensitive mission to respect the rights of others due to the greater awareness of the existence of stakeholders, so that with the beginning of the second half of the 20th century onwards, especially in advanced countries, accounting has accepted more responsibilities for a more comprehensive response to the stakeholders. In other words, the experts in this field, especially with the change of the social system structures of the countries, believe that the role of accounting affects the more effective interaction of the governments with the beneficiaries. Because accountability in this profession has evolved strategically and operationally due to the change in social expectations and the influence of economic/political, cultural and international conditions, these changes require the development of accounting to gain more legitimacy. It is essential in the public sector. Therefore, in this situation, the responsibility of accountability has forced the governments to explain their actions more clearly to the citizens and expose the results of the approved programs to evaluate the judgment of the independent monitoring institutions and the people to promote public legitimacy.

This study is in the applied research category regarding the results. It is considered exploratory in terms of purpose and mixed in the type of data collection. Therefore, a range of related processes and complementary analyses of the qualitative and quantitative sectors were used to determine the most likely scenarios for implementing accrual accounting and determine the most stable dimension of legitimacy in the public sector. In this study, first through content screening, an effort was made to identify similar research on the subject of accrual accounting challenges with the participation of 14 experts in the accounting field. Then, through the analysis of linkage matrices and mix-and-match, the most challenging factors in the implementation of accrual accounting were determined by conducting interviews to determine the basic themes of these factors. In the quantitative part, with the participation of 50 managers and financial experts of the General Department of the Ministry of Economy and Finance of Mazandaran province, who had the necessary experience and knowledge regarding the implementation of accrual accounting, an effort was made to determine the status of each of the solutions through a mutual evaluation matrix. The solution to the challenges of implementing accrual accounting is determined based on the separation of scenarios so that finally, based on the matrix of mathematical functions, the determination of the most stable legitimacy of the public sector based on the development of the implementation of accrual accounting in the future is determined.

The results of the study showed that the most effective matrix of accrual accounting in the General Department of the Ministry of Economy and Finance of Mazandaran province to improve the legitimacy of the public sector is the same mathematical function matrix or accrual accounting matrix as a terrarium, which can be the most desirable dimension of legitimacy, i.e. practical legitimacy create in the public sector.

In this research, the qualitative part used the theme analysis process due to the lack of integration related to identifying accrual accounting implementation challenges. According to this process, firstly, to determine the overarching themes by selecting 12 primary research, a total of 9 researches related to the present topic were selected, and during the linking matrix process, the influence and dependence of each theme were determined and then by placing each of the identified themes in According to the two factors of power of influence and power of dependency, the base of the Mi'kmaq matrix should be selected the most effective drivers of the challenge of implementing accrual accounting in the public sector. The result obtained in this study shows that the public sector needs to give priority to the development of its technological capacities to face the challenges in the implementation of accrual accounting to improve the level of holistic functions of accrual accounting in recording financial events so that it can achieve practical legitimacy by speeding up the transparency of the financial functions of the devices and institutions under the General Administration of the Ministry of Economy and Finance of Mazandaran province.

Tax revenues are one of the most important sources of government income and provide a major part of its expenses. The main goal of this research is which of the decision tree algorithm and linear multivariate regression methods provides a better prediction of tax evasion of legal taxpayers. Based on the theoretical foundations and background studies of a set of variables including 57 financial and non-financial indicators at three macroeconomic levels, taxpayers and tax auditors, in a sample consisting of 964 cases of legal entities at the level of the Mazandaran General Administration of Tax Affairs for the years 2012 to 2019 with The use of Python and Stata software has been investigated. At first, the sine-cosine identification algorithm was used to select the influencing variables. The results of the data analysis showed that the variables at the level of taxpayers and tax auditors are more effective in predicting tax evasion. Also, the findings indicate that the predictive power of the decision tree algorithm is higher than the linear multivariate regression

The purpose of this research is evaluation of the challenging areas of implementation of accrual accounting in the General Department of the Ministry of Economy and Finance of Mazandaran Province. The methodology of this study is mixed, so that in the qualitative part, through systematic screening, the challenging areas of accrual accounting implementation in the public sector are identified. Then, during two stages of Delphi analysis, an attempt is made to check the reliability of the identified dimensions. Finally, in the quantitative part, through interpretive ranking analysis, it seeks to evaluate the areas identified in the context of the General Department of the Ministry of Economy and Finance of Mazandaran province. The results of the study in the qualitative part indicated the existence of 9 challenging areas for the implementation of accrual accounting in the public sector, and during the process of fuzzy Delphi analysis, 8 criteria were confirmed as the reasons for the gap in the implementation of accrual accounting. Then, in the quantitative part, it was determined that the challenge of applying accounting standards of the public sector is an effective factor in creating a gap in the implementation of accrual accounting in the General Department of the Ministry of Economy and Finance of Mazandaran province.

The auditing profession has a fundamental role in increasing the quality and credibility of financial reports, and in the discussion of the quality of auditing services, in addition to auditors' specialized knowledge and skills, auditors' ethical characteristics are very important .Therefore, the purpose of this research is the effect of role ambiguity on the honesty and competence of auditors with regard to the moderating role of spiritual intelligence using the structural equation model approach. The statistical research population of auditors working in the audit organization and private sector audit institutions is a member of the official accountants society of Iran in the year 1400. Barclay et al.'s (1995) method was used to calculate the number of selected samples and 260 people were selected by Barclay's method. The research data was collected from Armega Zarfar (2016), Rizohos and Lirtsman (1970) and Amram (2007) questionnaires, and structural equation method was used for modeling and hypothesis testing using Smart PLS software. The results of this research show that role ambiguity has a negative and significant effect on the honesty and competence of auditors.Also, the results of the research indicate that spiritual intelligence does not moderate the negative effect of role ambiguity on the integrity and competence of the auditor. The results of this research can help audit institutions to recognize and improve ethical dimensions and spiritual intelligence in auditors working in the profession, reduce role ambiguity, improve the work environment for emotional health, evaluate performance based on competence, and make work processes smoother

Governments need stable and reliable financial resources to carry out their public duties, and taxes have long been one of the most important sources of funding for governments to carry out their duties. Preventing or reducing the amount of tax evasion has been one of the important concerns of governments in the economic field in recent years. In this research, the category of tax evasion using artificial intelligence and focusing on a set of 57 financial and non-financial indicators at the macro-economic level, taxpayers and tax auditors, in a sample including 978 legal taxpayers' files of the General Directorate of Tax Affairs of Mazandaran. It has been examined for the years 2011 to 2018. In this research, in order to extract effective features, sine cosine and gray wolf optimization algorithms were used, and decision tree and artificial neural network algorithms were used to model tax evasion and test features. Based on the results, the sine-cosine optimization algorithm along with the decision tree predictor has a lower error value than other models and provides a more accurate model for predicting tax evasion.

Covid-19 is a disease with different characteristics, ranging from symptomless carriers to death due to complications, which can induce a significant amount of stress. Resilience is very important for coping with stress and maintaining balance. The aim of this study was to investigate the relationship between resilience and clinical symptoms in patients with Covid-19.

This cross-sectional descriptive analytical study was conducted in 2022, with the participation of 100 patients hospitalized at Shahid Beheshti, Yahya Nejad, and Rouhani hospitals in Babol city, as well as Kausar hospital in Semnan city, who had received positive PCR test results and a definite diagnosis of Covid-19. They were selected using a convenience sampling method. Data collection tools included demographic information, a symptom checklist, clinical information, the Mini Mental Status Questionnaire (MMSE), and the Connor-Davidson Resilience Scale (CD-RISC)-10.

The mean age of the patients was 53±15.3 years, and 91% of them were married. Seventy-eight percent of the patients had a headache, 83% had a cough, and 88% had dyspnea. There was no significant difference in resilience scores between patients with symptoms and those without symptoms (P>0.05). The multiple regression model revealed no significant relationship between disease symptom severity and resilience levels, even when considering the confounding variables (P>0.05).

The absence of a relationship between Covid-19 symptoms and resilience may be attributed to the complex nature of the disease and the multidimensional aspect of resilience. We suggest conducting more comprehensive research on various facets of resilience and its mechanisms of impact on diseases in diverse contexts, with larger sample sizes.

We are concerned with an analysis performed to simulate the steady-state Walter's B' viscoelastic fluid in a 3-D space across the ground and a porous elliptic plate. We study the effect of viscoelasticity and with the help of a suitable resemblance transformation for components of velocity, fundamental equations are then reduced to a set of ODEs which are then solved by the Homotopy analysis method (HAM). Impacts of elasticity and cross-flow Reynolds number are discussed.

The tendency to distort, fraudulent financial reporting, deliberate misappropriation of funds, fraud, demagoguery, hypocrisy and lack of ethics are clear examples of immoral tendencies that may arise from auditors and their clients in the financial statements. One of the most important issues facing business executives is the quality of financial information and its compliance with accounting standards, which is assessed by auditors. Therefore, the present study investigates the relationship between planned behavioral tendencies, Machiavellian behavior and audit quality in the Tehran Stock Exchange. The statistical population of the present study is all auditors working in the Iranian Auditing Organization. To achieve the objectives of the research, 830 questionnaires were distributed and 482 questionnaires were received. Analyzes were performed using PLS software. The results show that behavioral tendencies have a significant effect on audit quality and the role of mediating behavioral behavior is effective in this regard. Also, model fit indices indicate a good explanation of the structural model and the real model.

People employ an internal process to make decisions, a decision–making style. Attribution is the process people use to link events and behaviors to their underlying factors. When humans fail at something, they attribute that failure to reasons and justify it over the lack of control. Optimistic people attribute failure to external, unstable, and other reasons. Dedicated and pessimistic people attribute the cause of failure to inner, stable, and general attributes. In auditing, the effect of these characteristics on judgment, decision–making, and the type of auditor's report and its impact on the decisions of clients of auditor services is essential. So, this study investigated the relationship between attributional styles and the inability to make decisions in auditors working in audit firms and the audit organization.

The current research was applied in terms of purpose and descriptive correlational in terms of method. The statistical population included all auditors working in auditing firms and the auditing organization in 2019. Using the available sampling method, 310 auditors were selected as a study sample. The measurement tools were the Attributional Style Questionnaire (Peterson et al., 1982) and the General Decision–Making Styles Questionnaire (Scott & Bruce, 1995). Data analysis was done using descriptive statistics (mean and standard deviation) and inferential statistics (the Pearson correlation coefficient) in SPSS version 22.

The results showed a negative and significant relationship between the subscales of decision–making inability and attributional styles in the subscales of stability/instability (positive), internal/external (negative), stability/instability (negative), and general/specific (negative) (p <0.01). The highest correlation coefficients were between rational decision–making style and internal/external subscale (negative) (–0.868) and between intuitive decision–making and general/specific subscale (–0.848). There was a positive and significant relationship between the subscales of inability to make decisions and attributional styles in the internal/external (positive) and general/specific (positive) subscales (p<0.01).

Based on the current research findings, there is a significant relationship between attribution styles and the inability to make decisions. It seems necessary to empower decision–making and proper thinking to reduce auditors' problems.

Bathing of preterm infants can potentially cause disruptions in the infants' behavioral responses. Considering the prevalence of preterm infants in Iran, the aim of this study was to investigate the relationship between nurses' caregiving behaviors and preterm infants' responses to bathing.

In this study, conducted in 2018 in the neonatal intensive care unit of Rouhani Babol Hospital, 60 babies were bathed by 7 nurses. The nurses' caregiving behaviors and the baby's behavioral responses were video recorded. Using a pre-prepared checklist, the nurses' caregiving behaviors and the baby's behavioral responses were observed and recorded every 10 seconds to determine the frequency. Pearson's correlation coefficient and a multivariable logistic regression model were used to analyze the data. A value of p<0.05 was considered significant.

The mean intrauterine age of the infants was 31.72±1.77 weeks and the mean age of the nurses was 29.62±1.75 years. In this study, nurse talk was directly related to finger grasping and opening, punching (p=0.049), and eye closing in infants (p=0.020). The nurse's gentle touching of the baby was directly related to the baby's emoticon (p=0.025). There was a direct relationship between suddenly and forcefully grabbing the baby with sudden jumps, tremors, and muscle contraction (p=0.004) and closing the eyes (p=0.037).

Nurses' caregiving behaviors are related to infants' stressful behaviors during bathing, so the occurrence of infants' stressful behaviors can be significantly reduced by quality nursing care.

Context: 

The COVID-19 pandemic had consequences such as fear and anxiety in humans.

The present study aimed to adapt the COVID-19 Phobia Scale (C19P-S) into Persian and test the psychometric properties of the adapted scale.

Settings and Design:

 This study was conducted in Iran during December 2020.

The C19P-S was used to obtain data from 600 Iranian individuals aged 16–65 years. Statistical Analysis Used: Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used to evaluate the construct validity. The average variance extracted and construct reliability were used to assess the convergent validity and the maximum shared squared variance and average shared squared variance were used to assess discriminant validity. Cronbach’s alpha was used to evaluate the internal consistency.

The results of EFA indicated that Kaiser–Meyer–Olkin value (0.831) approved sampling adequacy. The communality of Psy6 and factor loading of Soc5 were lower than 0.4; therefore, they were removed. The cumulative variance explained with 4 factors and 18 items was 69%. The results of the CFA indicated that the measurement model fits the data well (Goodness of Fit Index = 0.891, Tucker–Lewis Index = 0.901, Comparative Fit Index = 0.920, Incremental Fit Index (IFI) = 0.922, Root Mean Square Error of Approximation = 0.065, and χ2 /df = 1.807), suggesting construct validity. Further, the results confirmed the convergent and discriminant validity. Cronbach’s alpha coefficients of the four dimensions ranged between 0.760 and 0.878, suggesting that the Persian C19P-S is a reliable scale.

Persian C19P-S with 4 dimensions and 18 items is reliable and valid in measuring the COVID-19 phobia among the Iranian general population.

The audit fee is one of the important issues that occupy the mind of the business owner and the auditor, and they should clearly negotiate about it. Various factors can affect the cost of auditing. Among these factors, we can mention the amount of cash kept by government and non-government companies, and even companies with high and low ratings. In this article, the auditors' reaction to the cost The audit has been reviewed according to the amount of cash held by government and non-government companies. For this purpose, the data required for this research has been collected from 80 member companies of Tehran Stock Exchange in the period from 2014 to 2019. The statistical method used to test the hypothesis of multivariable (linear) regression and the use of Wong's test is to examine the relationship between the responsibility of the auditor and the excess cash held. The results show that by keeping other factors constant, there is a significant relationship between cash retention and audit cost, and it reflects the fact that auditors have different levels of cash retention in government and non-government companies, and even high-ranking companies. They react down.

Professional identity includes the values and beliefs of a nurse that guide her thinking, action, and interaction with patients. The stressful conditions of the COVID‑19 pandemic may have affected nursing students’ resilience and attitudes toward their profession. Therefore, the aim of this study was to investigate the professional identity and resilience in nursing students during the COVID‑19 pandemic.

This cross‑sectional descriptive study was performed in November and December 2020 with the participation of all nursing students of Babol University of Medical Sciences who spent at least one semester of internship in a hospital during the COVID‑19 pandemic. Data were collected using demographic questionnaire, Connor‑Davidson resilience scale, and nursing students’ professional identity scale. Data analysis was performed using independent t‑test, ANOVA, and correlation tests at a significance level of 0.05.

Nursing students in the 3rd, 5th, and 7th semesters have spent a minimum of 13 and a maximum of 151 days of internship during the pandemic period. The mean score of professional identity of nursing students was 61.86 ± 9.34 and their mean resilience score was 32.08 ± 13.54. The resilience score of 92% of students was below 50. Professional identity was significantly stronger, and resilience was considerably higher in students who were satisfied with their profession and lived with their families (P < 0.05). In other words, students with higher professional identity scores had higher resilience (r = 0.39, P = 0.000).

Despite a good professional identity score, the resilience of nursing students during the COVID‑19 pandemic is low. Therefore, professors and the clinical education system should provide more support for students in such stressful times as the COVID‑19 pandemic period.

In this paper, the transport of flow and heat transfer through parallel plates arranged horizontally against each other is studied. The mechanics of fluid transport and heat transfer are formulated utilizing systems of the coupled higher-order numerical model. This governing transport model is investigated by applying the variation of the parameter’s method. Result obtained from the analytical study is reported graphically. It is observed from the generated result that the velocity profile and thermal profile drop by increasing the squeeze parameter. The drop inflow is due to limitations in velocity as plates are close to each other. Also, thermal transfer due to flow pattern causes decreasing boundary layer thickness at the thermal layer, consequently drop in thermal profile. The analytical obtained result from this study is compared with the study in literature for simplified cases, this shows good agreement. The obtained results may therefore provide useful insight to practical applications including food processing, lubrication, and polymer processing industries amongst other relevant applications.

Since increasing the non-systematic risk can increase the cost of capital for the company, in this situation, management is more motivated to manage the profits. According to the above, the purpose of this research is to examine the effect of non-systematic risk on profit management. From the statistical population of this study, 120 companies listed in Tehran Stock Exchange for the period 1391 to 1395 have been investigated. For statistical analysis, quantitative statistical analysis including regression analysis method was used. Also, Excel and Eviews software have been used to analyze data and extract the results. The results of the research hypothesis test show that non-systematic risk has a positive effect on earnings management.

Health promotion nursing activities for the elderly with COPD is different in various health care structures, and research in this area can help to identify the existing knowledge gap. The aim of this study was to determine health promotion nursing activities for the elderly with COPD.

 This descriptive, cross-sectional study was conducted in 2020. A total of 180 nurses working in teaching hospitals affiliated to Mazandaran University of Medical Sciences were selected using the convenience sampling method. Data collection tools included a demographic questionnaire and a researcher-made questionnaire on health promotion nursing activities for the elderly with COPD. The data was analyzed through the SPSS software version 18 using t-test, ANOVA and multivariate regression.

The mean age of nurses was 34.58±8.05 years, 84.4% were female and 70.6% were married. The mean score of health promotion nursing activities was 197.10±37.90. Among the dimensions related to health promotion activities, “drugs/smoking cessation” (34.4%) and “self-empowerment” (32.8%) had the lowest frequency. There was a significant relationship between health promotion nursing activities with the work place (P=0.034), age (P<0.001), gender (P=0.022) and marital status (P=0.014).

The health promotion nursing activities for the elderly with COPD was above moderate levels. In-service training programs and internal conferences are needed especially in the area of ​​counseling behaviors and smoking cessation in order to improve the professional competency of nurses.

The purpose of the present study is to investigate the effect of spiritual intelligence on emotional intelligence and its role in controlling auroral errors in order to improve the process of investor decision making. To achieve this goal, a random sample of 300 TSE investors was selected for the sample. Required data were obtained through distribution and collection of questionnaires. Pearson correlation coefficient and structural equation test were used to analyze the data. Data were analyzed by SPSS software and graphs by EXCEL software and Structural equation analysis by AMOS software.According to the factor loadings in the research model, among the variables of spiritual intelligence and emotional intelligence, respectively, in spiritual intelligence, belief in religious capacity in factor decision making with factor of 0.81, heart rate in decision making of 0.67, conversion to failure Opportunity 0.40, spontaneity, courage 0.4 had the most impact and emotional intelligence index, respectively, factor index 0.74, stress and stress factor 0.64, emotion control 0.59, external communication adjustment 0.35 had the most effect on the aural error variable, respectively. Corporate cheating variable with the factor of 0.88, disclosure rating decline of 0.55 had the most impact. The level of 0.25 on emotional intelligence, emotional intelligence on control of perceptual errors is 0.62 and finally its effect on decision making is 0.24.

Development of accounting is a very dynamic and multidimensional process. Thus, The purpose of this research is Explanation and presentation a efficient contingency model of accounting development in Iran. For this purpose, data from 183 companies in the period between 1388 -1396 related to Tehran Stock Exchange companies and other national data related to the research variables were used and used for modeling development of accounting from structural equation modeling technique that is of  type of multivariable regression. The results of this study indicate that all the variables of this  research, including economic development, capital market development, privatization and audit quality, have a direct effect on accounting development, but the variable of capital market development has negatively influenced on development of accounting by mediator variable of economic development. In describing the results of the research hypotheses, it can be stated that the conditions of the country's environment at the macro level in recent years have provided the ground for growth of accounting profession, and this growing process also can be continued in country by corrrect planning and represent the actual  position of accounting and auditing by professional institutions and experts.

Inflammatory bowel disease (IBD) is a broad term that refers to a group of chronic inflammatory disorders that have an unknown origin and might be associated with other diseases. The aim of this study was to determine the frequency of chronic diseases in patients with IBD.

In this case-control study, 280 patients with IBD were compared with 280 healthy individuals, frequency-matched by age, sex, place of residence and marital status. Random sampling was performed in patients that referred to the internal medicine and gastroenterology wards of hospitals affiliated to Babol University of Medical Sciences. Data collection tools included a demographic questionnaire and a checklist for chronic diseases, which were completed through interviews with the case and control groups.

Two hundred and twenty-nine (81.78%) patients with IBD had at least one chronic disease. Patients with IBD were at increased risks of rheumatoid arthritis (OR= 4.48, 95%CI: 1.48, 13.54, P= 0.008), eye diseases (OR= 3.49, 95%CI: 1.68, 7.28, P= 0.001), liver diseases (OR= 2.74, 95%CI: 1.40, 5.34, P= 0.003 ), anemia (OR = 2.53, 95%CI: 1.56, 4.13, P= 0.000), depression (OR= 2.43, 95%CI: 1.58, 3.74, P= 0.000), skin diseases (OR= 2.36, 95%CI: 1.18, 4.74, P= 0.015) and hypertension (OR= 1.77, 95%CI: 1.06, 2.95, P= 0.028).

  The frequency of chronic diseases associated with IBD has been high, therefore, physicians and health care professionals should consider the possibility of other chronic diseases when dealing with IBD patients.

 High adherence to antibiotic therapy is essential for complete cure, reduction of treatment costs, and prevention of drug resistance.

 The aim of this study was to evaluate adherence to antibiotic treatment and its associated factors in patients after hospital discharge.

 This was a cross-sectional study. This study was conducted on 313 patients discharged from the hospital on antibiotics from October 6 to December 21, 2020. Demographic information of the participants was obtained at the time of discharge from the hospital, and the Morisky medication adherence scale was completed one week after discharge. Data were analyzed using descriptive statistics and the chi-square test at a significance level of < 0.05.

 The mean age of patients was 44.17 ± 19.51 years, and 95% of them were discharged with only one oral antibiotic. The mean score of drug adherence in this research was 6.45 ± 1.41. Those under 40 years of age had poorer adherence to antibiotic treatment than patients aged over 40 years (P = 0.04). The patients who should have consumed antibiotics thrice a day forgot taking their medications more than others (P = 0.02). The patients who received antibiotics twice a day were less likely to discontinue their medication without informing their physicians (P = 0.03).

 Adherence to antibiotic treatment after hospital discharge is poor among patients. All patients, especially those under 40 years of age and those who should receive medications more often, must be given serious considerations for treatment adherence.