maryam nobakht

In addition to creating a wave of infections and deaths, the COVID-19 pandemic involved various countries in a particular economic crisis. During the COVID-19 pandemic crisis, almost all countries used tax incentives as an important tool to reduce the negative economic effects of this crisis. This article aims to analyze the tax incentives of Germany, Russia, and Spain in the face of the COVID-19 crisis. Examining and analyzing the tax incentives of different countries in the face of this crisis and highlighting their strengths and weaknesses will help other countries to make appropriate decisions in times of crisis such as the COVID-19 pandemic crisis. This study applied research carried out using content analysis and comparative analysis. The required data and information were collected and analyzed by referring to reliable global information databases such as OECD and using the checklist tool. The findings of the research show that the selected countries studied in this crisis have various tax incentives covering tax deferral, tax reduction, reduction of prepayment of taxes, procrastination of tax, reimbursement of tax losses, zero taxa, paying taxes in installments, tax reduction, tax exemption and deferral of prepayment of taxes have been used to reduce the negative economic effects of the COVID-19 pandemic. Meanwhile, Russia has the most variety, and Spain has the least variety in the use of various tax incentives. In any case, in a crisis, almost all tax incentives can be used by the tax policy maker, provided that the tax incentives used to help businesses exit from The crisis should also prevent the waste of government financial resources. Therefore, it is expected that the findings and suggestions of this research can be used as a road map for the best possible use of various tax incentives in times of crisis such as the crisis of the COVID-19 pandemic used by the tax policy maker in this field.

Previously, absorbable screw and plate systems were widely used in craniosynostosis surgery in Iran, but now, due to the establishment of economic sanctions, the importation of these tools into the country has become difficult. In this study, we compared the short-term complications of cranioplasty surgery in craniosynostosis using absorbable plate screws with absorbable sutures.

In this cross-sectional study, 47 patients with a history of craniosynostosis who underwent cranioplasty at Tehran Mofid Hospital, Tehran, Iran from 2018 to 2021 were divided into two groups. For first group (31 patients) we used absorbable plate and screws, and for the second group (16 patients) absorbable sutures (PDS). All operations in both groups were performed by the identical surgical team. Patients followed up for consecutive post-operative examinations in the first and second weeks and 1, 3, and 6 months. Data were analyzed using SPSS software version 25.

The results did not show any short-term or medium-term complications in either group. No recurrences were observed. In Whittaker classification, 63.8% were Class I, 29.8% were Class II, 6.4% were Class III, and 0% were Class IV. There was no statistically significant relationship between the type of treatment (screw and plate or absorbable suture) and higher Whitaker. There was also no statistically significant relationship between type of craniosynostosis and higher Whittaker.

The absorbable sutures can be considered as valuable and cost-effective tools in the fixation of bone fragments in craniosynostosis surgeries by surgeons.

Scientometric studies provide a picture of the flow of production, dissemination, and utilization of science to managers at different levels of research and implementation to plan accordingly in the relevant field. This article aims to the scientometric study of earnings management research in Iran. The research is applied and has been done using the quantitative content analysis method. The statistical population of research includes all scientific journals in the educational disciplines of accounting and finance that have published articles in this field. The research time limit was also 26 years from 1992 to early 2018. The research findings reveal that with a distance of 37 years from other countries, earnings management research in Iran started in 2003. With 14% of the total, real earnings management-related research also has a small share of this type of research in Iran. The modified Jones model (1991) with 56% in the section of accrual earnings management models and the Roychowdhury model (2006) with 55% in the real earnings management models section have been used more by researchers than other earnings management discovery models. From the total of 7012 references cited in the articles, 73% were English, and 27% were Persian. Anyway, given the importance of the issue, the small number of studies conducted in this field, especially in real earnings management, emphasizes the need to pay more attention to this field, which is done to prevent and detect earnings management.

Tax avoidance is one of the most important decisions managers, which can have a positive or adverse effect on a company's performance by preventing the transfer of the firm's resources to the government. The purpose of this study is to investigate the effect of tax avoidance on accounting and economic performance criteria of listed companies in Tehran Stock Exchange with a sample size of 180 companies for the years 2009-2018. To test the hypotheses, multivariate linear regression got used, and to measure the performance of the firm, one accounting criterion free cash flow, and two economic criteria of economic value-added and market value-added have been used. The effective operating cash flow tax rates have also been used to measure avoiding tax. The research findings showed that there is an impact negative and significant tax avoidance on accounting and economic performance criteria of the firm, which means that with increasing tax avoidance, the company's performance has decreased. Therefore, it can be concluded that the choice of tax avoidance strategy as a way to prevent the outflow of resources harms the company's performance, which can be due to undesirable use of the resulting resources.

Previous research has shown that managers invest free cash flow in projects with the negative current value and use earnings management to hide the negative effects of such investments, especially when management oversight is weak manipulates real accounting-related processes to increase profits. The results of this study offer beneficial information for the investors with a similar institutional environment because the study promotes the application of applying audit committee and auditor's expertise as efficient tools to constrain management behavior towards manipulation of the accruals. Thus the purpose of this study is to investigate the moderating role of establishing the audit committee and auditor's expertise in the industry on the relationship between free cash flow and real earnings management with a sample of 133 firms for the years 2009-2018.  

The research hypotheses have been tested whit using multivariate linear regression models and with the help of combined data. Chen, et al., (2016) model has been used to measure free cash flow, and Cohen and Zarvin's (2010) model has been used to test real earnings management criteria. Also, the numbers zero and one have been used to measure the moderating variables of the establishment of the audit committee and the auditor's expertise in the industry.

The findings indicate a relationship between free cash flow and real earnings management through abnormal production costs and abnormal operating cash flow but were not observed a significant relationship between free cash flow and actual earnings management through abnormal discretionary expenses. Therefore, the moderating variables were tested with two criteria of abnormal production costs and abnormal operating cash flow which were specified establishment audit committee and auditor's expertise in the industry, weakening the relationship between free cash flow and real earnings management through abnormal production costs and abnormal operating cash flow.  

The existence of an effective audit committee as an intra-agency supervisor can limit management's ability to manipulate financial statements and control its opportunistic behavior to use free cash flow for earnings management through operational decision-making. Also, the auditor's expertise in the industry as external-agency supervisors by overseeing the financial reporting process, both through the audit of financial statements and through the interplay of internal corporate governance mechanisms, can limit the inefficient use of free cash flow by management. Therefore, investors, general assemblies, and the board of directors of joint-stock companies, when choosing an auditing firm, should pay serious attention to the selection of an auditor's expertise in the industry as an effective monitoring mechanism for the work of managers. Besides, decision-makers of companies with significant free cash flow can effectively control the negative effects of free cash flow by hiring an auditor's expertise in the industry. It is also necessary that the board of directors of joint-stock companies have more oversight over the activities of the members of the audit committee so that this committee can do its job properly and accurately.

Content analysis of journals by identifying the characteristics of the information recorded in the articles helps the editors of the journals to identify the strengths and weaknesses of the journal. The objective of this research is to study the knowledge and content flow of articles in the journal of accounting knowledge as one of the most prestigious scientific publications in the field of accounting knowledge in Iran from the beginning of 2005 to the end of 2019.

This research is a scientometrics study and using the content analysis method (quantitative approach). The population of the study consisted of all the articles published in the journal that were all selected as a statistical sample. The research data were also collected using a checklist tool and statistical analysis using Excel software.

Findings of the research show that in 285 articles published during these years, 696 authors have contributed, of which MA degree with 34% and assistant professors with 30% are at the top of the table are the authors of this journal. Among the universities and educational institutions, Shiraz University is ranked first with 25 articles, and the University of Tehran is ranked second with 34 articles. In terms of topic orientation, 83% of the publications are in the field of financial accounting and auditing with 10% in the next rank. From the total 8179 references cited in the articles, 73% were in English and 27% in Persian.

Tax avoidance is one of the most important decisions managers, which can have a positive or adverse effect on a firm's value by preventing the transfer of the company's resources to the government. The purpose of this study is to investigate the impact of tax avoidance on firm value in companies listed to Tehran Stock Exchange with a sample of 180 firm's for the years 2008-2018. To test the hypotheses, multivariate linear regression got used and to assess the firm's value, two accounting criteria of free cash flow to the firm and free cash flow from the business have been used. Also, effective tax rate operating cash flow have been used to measure tax avoidance. The research findings showed that tax avoidance has a positive and significant effect on the accounting criteria of firm's value, which means that with increasing tax avoidance, the value of the company increases. The intensity of this increase in the estimated value of the firm through free cash flow from the business is greater than the estimated value of the firm through the free cash flow from the firm, which can be due to the neutralization of the financing effect. Thus, the research results confirm the theory of value creation in the relationship between tax avoidance activities and company value.

The objective of this research is to study the knowledge and content of the articles of two quarterly journal of accounting advances as one of the top scientific publications in the field of accounting knowledge in Iran from the beginning of 2005 to the end of 2018.

This research is a scientometrics study and using content analysis method (quantitative approach). The population of the study consisted of all the articles published in the journal that were all selected as statistical sample (N = 170). The research data were also collected using a checklist tool and statistical analyzed using Excel software.

Findings of the research show that in 170 articles published during these years, 417 authors participated, of which 354 were men and 63 women were women. Considering the level of education and scientific ranking of the authors, MA degree with 33% and assistant professors with 29% are in the top of the ranking list of authors. In the meantime, 3% of articles have only one author and 97% are the results of grouping work. Among the universities and scientific centers, Shiraz university with 48 articles ranked first and university of Esfahan with 15 papers ranked second. In terms of topic orientation, 79% of the publications are in the field of financial accounting and auditing with 11%, in the next rank. From total of 5864 references cited in the articles, 72% were in English and 28% in Persian.

The genus Crataegus L. has a wide distribution in Iran. Induviduals of Crataegus meyeri Pojark. show morphological variations in different regions. In this research, the effects of climatic variations on morphological traits of C. meyeri were studied. Seventy five specimens collected from nine provinces of Iran were measured in two sets of quantitative and qualitative traits. Statistical analysis of climatic data and morphological traits showed that wind and temperature were the most effective factors affecting the variety of morphological traits including leaf blade of short shoot and flowering shoot, indumentum of fruit surface and fruit shape. Relative humidity has also been correlated with the shape of the fruit base. Quantitative traits of leaf blade of short shoots and flowering shoots showed the highest correlation and leaf blade of elongate shoots with the least statistical correlation with climatic data.

The purpose of this study is to examine the effect of free cash flow on the management of real and artificial earning in companies listed in the Tehran Stock Exchange during 2006 – 2016 by choosing 183 companies as sample. To test the hypotheses, multivariate linear regression with panel data has been used. In this study, free cash flows and real earnings management have been measured with two and three measures (earlier and latter measures respectively are free cash flows to the firm and business, and abnormal operating cash flows, abnormal production costs, abnormal discretionary costs and artificial earnings management though discretionary accruals). The results shows free cash flows with above mentioned criteria has a positive and significant impact on the criteria of real and artificial earnings management. That means with the increase in free cash flow, the irregular level of the criteria of real earnings management and also the amount of accruals items are increased. Actually the managers of the companies with high free cash flow have a good severity of action in manage of earnings management. Thus, the opportunist behavior of managers with surplus amount of cash can be explained through free cash flows theory.

In this paper, a 8T SRAM cell in sub-threshold region is presented which in addition to read and write operation improvements, reduces power consumption significantly. The proposed cell carries out write operation differentially and has a single ended read operation. In this design, using an appropriate combination of techniques, leads to improvements the cell performance. These methods include weakening feedback in the write mode, applying the boosted word line, eliminating one of the driver transistors and isolating storage node from access transistor by a buffer. The simulation results at 32 nm PTM technology and VDD 0. 3 V show the proposed cell improves read and write power consumption 93%and 80%, respectively compared with 6T cell. Moreover, the proposed cell has lower power consumption and stronger write mode compared with other bit interleaving cells. Furthermore, the proposed cell has a desired performance in the read mode.

The purpose of this research was to recognize the effect of professional partnership Care-oriented teaching model on nursing students’ psychomotor clinical competencies in teaching training credits on Jondi Shapoor medical university in 7th - semester nursing students in Ahvaz. The quasi-experimental research had two control and experimental groups. The population was all 7 semester nursing students. There were 40 students in this research and they divided in to two 20 student groups. The experimental research was done in 10 sessions. The control group was taught traditionally and the experimental group was taught by using professional partnership Care-oriented teaching model, at the end of the sessions they were tested by a posttest. The instrument was a research-made questionnaire of “ Investigating the nursing students’ clinical competency in the intensive care unit in 2013”.The validity of this research was confirmed by a group of university professors and clinical instructors and its reliability was calculated 0.93 by Cranach alpha. To analyze data, the descriptive statistics were used (mean, and standard deviation) and also SPSS 22 and the non-parametric test of Mann-Whitney were used in the inferential statistics. Training with professional partnership Care-oriented teaching model on nursing students’ Psychomotor clinical competencies was meaningful (P˂0.001, test statistics= -5.307) and it increased nursing students’ clinical competency in psychomotor domain.