elham alizadeh

Today, substance abuse and its consequences are considered one of the most important public health problems worldwide. Studying and investigating the effectiveness of Wells' metacognitive therapy and emotion regulation based on the Gross model in reducing impulsivity, sensation seeking, dysfunctional thoughts and attitudes related to substances, and increasing social and emotional adjustment play an important role in the lives of addicted individuals and can also be a basis for reducing the consequences of this issue.

The purpose of this study was to compare the effectiveness of metacognitive therapy and emotion regulation on impulsivity and excitement among substance abusers treated with methadone in Ilam city.

The present research is a semi-experimental type of pre-test-post-test design with a control group. The study population was all addicts under treatment with methadone who referred to addiction treatment clinics in Ilam city, and among this population, the volume The sample numbered 60 people and were selected by purposive sampling method and were randomly divided into three groups of 20 people (two experimental groups and one control group). To collect data, the tools of Barrett Impulsivity Questionnaire (2016) and scale were used. Zuckerman's (2014) excitement was used. The first experimental group received Wells metacognitive therapy interventions in 8 90-minute sessions and the second experimental group received Grass-based emotion regulation in 8 120-minute sessions as a group, weekly and individually. The research data were analyzed using covariance analysis.

The findings indicated that Wells' metacognitive therapy and emotion regulation training were both effective in reducing impulsivity and sensation seeking in men with substance abuse under methadone treatment.

The results of the research showed that both therapeutic interventions were effective in reducing the mentioned variables.

This paper examines that the reputational costs of engaging in tax avoidance activities have been considered by companies and their Chief Executive Officers when making decisions.

We have collected data a sample of 119 companies that were selected from among the companies admitted to the stock exchange of selected countries located in the Persian Gulf, including Iran, Qatar, Oman, Kuwait and Saudi Arabia. The sample period is seven years from 2015 to 2021. To measure the reputation risk (independent variable) of these companies from the ranking of companies by the Industrial Management Organization in Iran and the ranking of companies in Arab countries was used by the prestigious magazine Forbes. The cash tax savings (dependent variable) was measured through the effective cash tax rate and the effect of reputation risk on it was investigated through a regression model.

The hypothesis showed that a significant relationship between cash tax savings and reputation risk (cost).

It is concluded that some companies, when using strategies’ tax avoidance, pay attention to the costs caused by damage to the company's reputation and avoid it or become less involved in tax avoidance.

Contribution: 

A few researches have been done in the field of risk and costs of reputation related to issues such as taxes. This study can lead to the expansion and enrichment of this topic and the development of research literature in this sector. In addition, it should attract the attention of researchers and managers in tax section.

The activities aimed at avoiding corporate tax payments have drawn considerable attention from lawmakers, international institutions such as the Organisation for Economic Co-operation and Development (OECD), the general media, and academics. These activities involve managers implementing strategies that reduce corporate tax payments through various forms and methods. This research studies the tax cash savings strategy. The purpose of this study is to investigate how companies utilize the cash flows resulting from tax avoidance and whether the presence of women on the board of directors can strengthen the effect of tax avoidance through cash tax savings.
To achieve this, data was collected from a sample of 119 listed manufacturing companies in selected Persian Gulf countries, including Iran, Qatar, Oman, Kuwait, and Saudi Arabia, during the years 2015-2021. The data was analyzed using a multiple linear regression model with the Pooled Generalized Least Squares (PGLS) method.
The examination of the variables indicates the presence of tax avoidance through the method of tax cash savings among the listed companies on the selected stock exchanges of the chosen countries. Furthermore, the results show that these companies utilize the cash flows generated from tax cash savings through various strategies, such as investment or dividend distribution to shareholders. Contrary to expectations, the presence of women on the board of directors did not demonstrate a significant impact on decision-making. However, it is worth noting that the number of female directors on the board was typically limited to one, which may have influenced the extent of their impact on decision-making.
The results of this study indicate that there is a significant relationship between tax cash savings and investment, meaning that companies utilize the cash flows derived from taxes for investment purposes. There is also a significant relationship between tax cash savings and dividend payments, suggesting that companies allocate a portion of the funds generated from tax cash savings towards distributing dividends to shareholders. Thus, managers choose a combination of asset investment and dividend payments to utilize the cash flows resulting from tax avoidance. The negative coefficient of tax cash savings indicates that companies prefer to use the excess funds generated from tax avoidance for optimal investment purposes. In this regard, the presence of gender diversity on the boards of directors in the countries of this region does not affect the relationship between these two variables. Based on research conducted in other countries, the lack of influence of women on the boards of companies may be due to the relatively low or high number of women, which is typically a result of factors such as culture, governance laws, gender discrimination, and others.

Periodontal inflammatory disease is one of the most common chronic inflammatory diseases that can affect individuals of any age. The results of some studies have shown that both type 1 (T1DM) and type 2 diabetes may be associated with an increased risk of periodontal inflammation. Inflammatory status and vitamin D deficiency create a suitable environment for the progression of chronic diseases such as diabetes and periodontitis in children. This study aimed to investigate the association between vitamin D levels and gingivitis in children with T1DM.

This case-control study was conducted in the city of Ilam to examine the association between 25-hydroxyvitamin D (25(OH)D) levels and gingivitis in 148 children with T1DM. The case-control group was randomly selected from all children aged 6 - 12 years. Participants were classified into two groups, healthy and T1DM, based on the presence of gingivitis. Fasting blood sugar, calcium, and serum 25(OH)D levels were assessed in this study.

The results of the Mann–Whitney showed that 25(OH)D levels were significantly lower in the group with gingivitis (20/72±12/77) compared to the group without gingivitis (29/57±10/72) (p<0.05). In addition, there was no statistically significant difference in the level of 25(OH)D according to gender between the group with gingivitis and the group without gingivitis (p=0.673 and p=0.350). Also, the results of the chi-square test showed that there was no significant difference between the two groups with gingivitis and those without gingivitis in terms of gender and age distribution. (p>0.05)

The results of this study show that vitamin D deficiency is an effective factor in high gingivitis in children with T1DM. Timely monitoring of the level of this vitamin in patients with gingivitis is essential.

The low level of emotional regulation, caused by the inability to deal with emotions and manage them, plays a role in substance abuse.

This study aimed to determine the effectiveness of emotion regulation training, based on the Gross model, in impulsivity and sensation seeking in substance abusers on methadone maintenance therapy in Ilam province.

The current quasi-experimental study used a pretest-posttest design. The population of this research included all substance users in the rehabilitation centers (clinics) throughout Ilam province receiving methadone maintenance therapy. Sixty individuals were selected by random sampling and assigned randomly into two groups (n = 30) of control and experiment (n = 30). The experimental group received an eight-week intervention (a 90-minute session per week), and the control group did not receive any intervention or training. At the end of the course, a posttest was administered for both groups. Data were collected through two questionnaires of Barret and ZSSSC (Zuckerman's sensation-seeking scale) and analyzed using MANCOVA.

Covariance analysis showed that training addicts on methadone maintenance therapy to regulate their emotions reduced impulsivity and excitement compared to the control group (P < 0.0001).

As male substance abusers are more exposed to negative emotions, they act impulsively and without a plan in this situation. Therefore, training them to regulate their emotions can increase their control in such cases.

Bone is a mineralized biological tissue whose main components are enormously different from the mechanical aspect. Some of bone diseases like osteoporosis are due to mutations in bone structure at nano scale, while their clinical symptoms usually appear at macro scale. Therefore, the evaluation of bone at micro and nano scales is important and the obtained results could be used in fabricating the implant materials, scaffolds and bone grafting. In current study, the finite element modeling is performed to evaluate the mechanical properties and structural behavior of bone at nano scale and cohesive element with different mechanical properties is applied. After its verification, the stress distribution and elastic properties are compared with analytical Shear- Lag model. Limited studies are available on strain ratio in previous research and it is presented for different cohesive elements in current study. The influence of mineral volume fraction and mechanical properties of collagen is investigated. The comparison between FE models and the other ones demonstrate an excellent agreement. The collagen- HA interface with unknown mechanical properties is the most important parameter in mineralized collagen fibril and by analyzing different parameters in current research, the thick layer of water with Van der Waals interaction and Viscous shear is determined as the most probable cohesive layer. The result of parametric studies indicates the significant effect of non linear collagen on the model behavior. In order to decrease the cost of investigation in 3D models, the proposed unit cell with periodic boundary conditions could be employed.

Introduction Climate change is one of the most important phenomena of the present century, which has created many problems and challenges both globally and regionally and nationally. In the second half of the twentieth century, global warming relative to The first half of this century has increased and it is predicted that this increase in temperature will continue in future periods, resulting in changes in the level of climatic conditions in different parts of the world. Due to the lack of atmospheric precipitation, due to the increase in temperature, the rate of evaporation has increased significantly and can greatly affect the aggravation of water shortage conditions in surface currents, especially evaporation from the surface of lakes behind dams. Percentage by evaporation leads the country to higher values ​​(Farajzadeh and Ghasemifar, 1398). Regarding the changes in Iran's water resources in the horizon of 2100, few studies have been done and most have been case studies (Fahmi, 1393). Although the results of these studies, based on the climatic models and different scenarios used, sometimes show contradictions, so it is necessary to do more studies in this field. 
  Methodology The present research has been done in three specific sections and the output of each section has been used as the input of the next section. In the first part, climate change in the form of precipitation variables in the study area is detected and subsequently, rainwater runoff in the Daryan catchment is simulated. Then, while identifying the characteristics of hydrological drought periods in the basin, the probability of occurrence, intensity and duration of hydrological drought periods are calculated based on the fit of different statistical distributions for different return periods in the third section. 
 
Climate change is one of the most important environmental problems of this century. Thus, evaluating the phenomenon of climate change and reducing its effects on both global and regional scales has attracted the attention of many researchers, planners and legislators (Yohe et al., 2007). Proper assessment of these effects requires the existence of climatic information with appropriate spatial distribution and long-term time series, as well as a thorough understanding of its future trends at the regional and local scale. Despite the fact that today the output of public circulation models (GCM) are the main sources of future climate data production. One of the most important consequences of climate change includes changes in the hydrological cycle and river flow regime of watersheds. Therefore, the present study aimed to investigate the possible effects of climate change on rainfall and runoff in the Daryan catchment area north of Lake Urmia. In this study, statistical method (SDSM) and data of CanESM2 Canadian climate model in the form of three scenarios RCP2.6, RCP4.5 and RCP8.5 in order to micro-scale the precipitation data of five synoptic stations adjacent to the sea basin and changes Its future is used. Here, the basic period (1961-2005) and future periods (2049-2020), (2079-2050) and (2080-2100) were selected. In this research, the threshold level method has been used to identify hydrological drought periods and extract its characteristics. The results of the analysis of the last 35 years of hydrological droughts in the Daryan Basin showed that 44 drought events occurred in this basin, which in total, led to a reduction in surface flow volume of about 140 million cubic meters in this basin.
Conclusion The simulation results of SWAT model showed that the annual average runoff of the sea basin in the first period (2020-49) in all three scenarios increases by 3.7 and 6%, respectively, compared to the base period. While in the rest of the periods of all scenarios, runoff reduction is predicted compared to the base period. Accordingly, a decrease in surface runoff compared to the base period is predicted for five months of the year (April to August) and an increase in the remaining months. Future changes in precipitation at Tabriz station, which is the basis for modeling runoff in the Daryan basin, are not very noticeable compared to the base period, and only in the period (2049-2020) all three scenarios are predicted to increase by 5, 2 and 8%, respectively, compared to the base period. In the other periods, in all three scenarios, a decrease in rainfall is predicted compared to the base period. Results of evaluating the effects of climate change on rainfall and surface runoff in the Daryan Basin with the results of other researchers in the catchment area of ​​Lake Urmia, including: Goodarzi and Fatehifar (2010) in the Azarshahrchai Basin, Qaderpour et al. (2016), Dariane et al. (2019) ), Sobhani et al. (2015), Goodarzi et al. (2015) and Salehpour and Malekian (2019) are consistent.

The presence of the French language in Iran dates back to the Safavid period and teaching of the language officially dates back to 1936 in Iranian universities. University of Tehran was the first university in Iran that had a course of French language and literature. Currently, Universities of Tehran, Mashhad, Isfahan, Tabriz, Ahvaz, Sabzevar, Shiraz, Hamedan, and Yazd accept students at BA, MA, and PhD level interested in French translation, teaching and literature. French language and literature has the highest number of applicants at BA level, and Islamic Azad University has the biggest share. Many researchers have studied problems of French language students in phonology, grammar, writing, and oral production, but the challenges of teaching literature is underresearched. To this end researches should be conducted from three perspectives: professors, students and curriculum. In this research, through observation and questionnaire students perspectives regarding curriculum set by the Ministry of Science, Research and Technology were examined. Then strengths and weaknesses of the topics used in different universities were analyzed. The purpose of this study was to take a step towards solving the problems of a large part of the students accepted in this study and to provide solutions to solve some of these problems.

Workers are the basis of every society because that is their efforts which push every society forward. This social class, which makes up a large proportion of the population in every country, has always been faced with a lot of livelihood, legal and social problems. In every periods of the history, we are witnessing the protest of a number of workers against their hard conditions. The most important workers movement around the world is the one occurred in French Revolution of 1848 which leads to the Formation of the First Government of the Labor Commune in 1871 in Paris, then another revolution of the same manner in 1917 in Russia. Such revolutions realized in the literature of the countries. Realistic writers who were interested in workers' problems have tried to reflect such events. Emil Zola was the greatest writer who reacted effectively in his Germinal work and affected the literature of other countries. In Iran, Ali Ashraf Darvishan reacted on workers movements by creating Salhaye Abri. In the present paper, the researcher is trying to investigate The genre of labor literature as a component of the whole literature in order to put light on the effect of such workers movements on literature. Additionally, in this paper, it is revealed what aspects of such movements have been attended in Iran and French's great writers, namely Emil Zola and Ali Ashraf Darvishian.

Today, air pollution caused by greenhouse gas emissions is one of the most important environmental issues in the world. Carbon dioxide has the greatest share in greenhouse gas emissions. In Iran, the industry sector plays a major role in carbon dioxide emissions, with around average of 16/1 percent, during the 2000s. Some areas like metropolises and industrialized provinces have a great share in air pollution, because of their industry concentration. East Azarbayjan province is one the industrialized and polluted provinces of Iran. In order to reduce the emissions of greenhouse gases such as carbon dioxide, the recognition of influencing factors of emissions of such gases is required. Accordingly, in this study the carbon dioxide emissions of manufacturing industries in East Azerbayjan province is decomposed to activity, structure, energy intensity, fuel mix and emission factors, for the period 2001-2014. The results indicate that the changes in the activity level and emission factors are the major factors of increasing carbon dioxide emissions in East Azarbayjan province, respectively. In contrast, changes in energy intensity, the structure and fuel mix factors played roles in reducing carbon dioxide emissions.

Stiff person syndrome (SPS) is a rare neurological disease resulting in stiffness and spasm of muscles. It initially affects the axial muscles and then spread to limb muscles. Emotional stress exacerbated the symptoms and signs of the disease. The pathophysiology of the disease is caused by the decreased level of the glutamic acid decarboxylase (GAD) activity due to an autoantibody against GAD that decreases the level of gamma-aminobutyric acid (GABA). In this paper, we present a case of atypical presentation of SPS with lower limb stiffness misdiagnosed as conversion disorder.
We report a patient with atypical presentation of SPS with lower limb stiffness and gait disorder misdiagnosed as conversion disorder for a year. Her antithyroid peroxidase antibody (anti-TPO Ab) level was 75 IU (normal value: 0–34 IU). Intravenous immunoglobulin (IVIG) was administered (2gr/kg, 5 days) for the patient that showed significant improvement in the follow-up visit.
It is essential that in any patient with bizarre gait disorder and suspicious to conversion disorder due to the reversibility of symptoms, SPS and other movement disorder should be considered.

Polycystic ovary syndrome (PCOS) is one of the most common endocrine disorders in women. Metformin is a biguanide commonly used to improve PCOS symptoms. Effect of metformin on the levels of serum homocysteine (Hcy) in PCOS women is unclear. The aim of this study is evaluating the effect of metformin administration on serum Hcy levels and metabolic parameters of PCOS patients.
Thirty three patients with PCOS were enrolled in this study who were selected randomly. All patients received metformin from the fifth day of menstrual cycle at a dose of 850 mg (one tablet daily) for 3 months. Body mass index, Triglycerides, total cholesterol, high-density lipoprotein cholesterol (HDL-C), low-density lipoprotein cholesterol (LDL-C), fasting blood sugar and homocysteine levels were recorded at entry into the study and after 3 months treatment.
BMI, plasma Homocysteine concentrations and fasting blood sugar levels were significantly (p Treatment with metformin in PCOS women may lead to beneficial effects in terms of BMI, plasma homocysteine concentrations and fasting blood sugar with no remarkable effect on lipid profile.

With the evolving new information about the events happening after the date of audit reports, some people unfairly change their judgment about the auditor’s decisions. It is called hindsight bias; the influences of the outcomes on the previously made decisions. This paper examines the hindsight bias of the users of audit reports in Iran. Data were collected through a two-step standard questionnaire during 2015. A number of 300 of auditors and non-auditors (including accounting students, investors, bankers…) from an unlimited society entered the study as the research available sample, from which just only 149 participants completed the research process. T-Test and Cramer's V Coefficient tools are applied in analyzing the research hypotheses. The study concludes that not only non-auditors but also the auditors (as professional audiences of audit reports) who are engaged in evaluating and judging the audit reports have shown hindsight bias. That is, all good (positive) and bad (negative) news about the outcome of auditors’ reports influences the judgment of the audit reports’ users.

Most of ordinary bridge decks are made of reinforced concrete and often deteriorate at a rapid rate in rough operational environments. The rapid deterioration of the deck often impacts other critical components of the bridge. Another disadvantage of the concrete deck is its increased weight in long-span bridges. Therefore, it is essential to examine new materials and innovative designs using hybrid system consisting conventional materials such as concrete and steel with FRP plates which is also known as composite deck. Since these decks are relatively new so it would be useful to evaluate their performances in more details. The present study is dedicated to Hat-Shape composite beam with concrete slab. The structural performance of deck was evaluated by nonlinear finite element method and numerical results have been compared with published experimental results where possible. After ensuring the validity of numerical modeling of composite deck, parametric studies has been done; such as using steel rebar in concrete slab, changing the angle of webs of Hat-Shape Section, modeling RC sections to match strength and stiffness of Hat-Shape composite beam and altering the GFRP Material into steel and aluminum. It was found that the behavior of this type of composite beams can be considered with numerical methods without executing costly experiments. Using rebar in concrete slab can increase ultimate load capacity of composite beam by 45 %. Also strength-to- weight ratio of the beam increased by changing the GFRP Material to aluminum by 51%.

Children are more risk‑prone group of the population and low birth weight (LBW) is the leading cause of newborns’ mortality and morbidity. LBW is defined as child’s birth weight lower than 2500 g. Many maternal and fetal factors are determined as risk factors of LBW. This study tries to detect related factors to LBW and effect of them on children’s growth pattern up to sixth month of life in Health centers of Urmia city, Iran.

A cross‑sectional study was carried out in Urmia city using registered data from mothers` documents. All related data such age and weight of infants, mothers’ age, gestational age (GA) at the time of delivery, time gap between two pregnancies, past history of abortion, prenatal care history, systemic and underlying diseases, hemoglobin of mothers during pregnancy, and pattern of infant’s growth up to sixth month of age were registered in a questionnaire. All registered data were transferred to SPSS 15 software and analyzed.

Mean ± SD of birth weight was 3071 ± 625.66 g. There was a significant relationship between birth weight and mother’s age (P < 0.001) and weight (P < 0.001). Children of mothers younger than 18 years had much birth weights. There was a significant relationship between birth weight and GA during delivery (P < 0.001). Children of preterm labor had lower birth weights. In twins, LBW was more prevalent (P < 0.001).

Our results show that LBW is related to multiple causes and that most of them are preventable with educational programs and also strict and regular prenatal care. Decreasing incidence of LBW children can be achieved by cooperation between different parts of health and clinical systems.

Design of bridge deck with long-term strength، durability and permanence is a significant interest for engineers. One applicable solution to this challenge could be via using hybrid system consisting of conventional materials such as concrete and steel with FRP plates which is also known as composite deck. Since these deck are relatively new so their performance is not completely known. The present study is dedicated to composite deck consists of a steel core and GFRP plates. This composite sandwich bridge deck system is composed of wrapped hybrid core of GFRP grid and multiple steel box cells with upper and lower GFRP facings. The structural performance of deck was evaluated by nonlinear finite element method and numerical results have been compared with available experimental results where possible. After ensuring the validity of numerical modeling of composite deck، parametric studies such as change in geometry، steel core shape and mechanical properties of materials have been done. It was found that failure mode of the proposed hybrid deck was more favorable because of the yielding of the steel tube when compared with that of absolute GFRP decks. Increasing the thickness and changing the steel core geometry can improve the ultimate load capacity of the deck. The grid layer has the maximum thickness among the GFRP layers and therefore ultimate load capacity of the deck enhanced by increase the elastic modulus of grid layer.

Comparative literature is known with French and American schools. From the French School perspective، comparative literature is a branch of literary history and studies historical relations between two or more national literatures. In the American School، comparative literature is an interdisciplinary study that compares national literatures and the relations between literature، humanities and fine arts. Comparative literature in the French School studies different areas but this variety in studying different areas is doubled in the American School. The most important topic in these studies is in the intertextual area. Intertextual study can be regarded as one of the important members of cultural studies. In this study، first we investigated comparative literature and then some definitions of intertextuality and finally we studied “the Rhinoceros” play by Eugene Ionesco and “the Cow” script by Gholamhosein Saedi from an intertextual perspective، with an emphasis on the role of comparative literature. In this article، intertextual study is considered as a kind of comparative study.