mehdi basirat‬

Pistachio production is associated with a high risk of various damage and therefore it is necessary to study the management aspects of damages in pistachio orchards. The present project was implemented from June 2017 to September 1400 in different areas of Rafsanjan and Anar cities. In the first step, 50 orchards that have been suffered the minimum and maximum damage based on the initial expert evaluation, were identified using targeted multi-stage cluster sampling. Comprehensive information gathered by completing a questionnaire and visiting selected gardens in the year’s crop 2017, 2019 and 2020. Various statistical methods such as descriptive statistics and analysis of variance were used to analyze the data. Statistical software SPSS 22 was used to analyze the collected information. The results showed that by considering the three main indicators namely; yield per hectare, the amount of crop damage and product quality, in a general view Akbari and Ahmad aghaei cultivars are in better conditions than Koleghoochi and Fendooghi cultivars, especially in terms of yield per hectare. In terms of economic viability and also less damage to the crop in Rafsanjan and Anar counties, Akbari, Ahmad aghaei, Koleghoochi and Fendooghi cultivars takes the first to fourth places respectively. From the perspective of pistachio growers, poor quality of agricultural inputs and incorrect use of them, lack of timely control of pests, especially psyllids, severe temperature fluctuations and high temperatures in summer were the most important causes of damage to pistachio trees.

Companies pay attention to the value level of financial flexibility in making decisions related to optimizing investments and applying their net working capital policies. This issue will make profitable investment opportunities for companies more efficient and enable companies to gain more efficiency, as well as apply more optimal policies to keep cash. The purpose of this research is to investigate the effect of financial flexibility value and financial constraint on the speed of adjustment of net working capital, as well as the effect of financial constraint on the relationship between the value of financial flexibility and the speed of adjustment of net working capital in companies listed on the Tehran Stock Exchange. The appropriate pattern recognition test in combined data indicates the use of the regression model of the research using the panel data method with the fixed and random effects approach for the panel and pooled data patterns to estimate the regression model. The statistical sample includes 100 companies accepted to the Tehran Stock Exchange during the period from 2005 to 2020. The findings indicate that the value of financial flexibility has a positive and significant effect on the speed of adjustment of net working capital in the models of partial adjustments and error correction. Financial constraint has a positive and significant effect on the speed of net working capital adjustment, and it also has a positive and significant effect on the relationship between the value of financial flexibility and the speed of net working capital adjustment.

Companies that follow green trends and work on developing green awareness to integrate it into their business policy are considered the companies of the future. The method of data collection in terms of qualitative methodology was through theory analysis (grounded theory), which was collected by interviewing the necessary data, and after coding, the research model was designed based on a theoretical framework. the findings confirmed the existence of two categories of intra-organizational and extra-organizational GA values based on four main components including information, cost, competitive, and ecological advantage. In particular, the model will help practitioners consider the resources that they are likely to be noted when deploying GA. Finally, the applications of this study can be extended further in the social context that has not received much attention before and conducting this research and expanding it to emerging markets such as Iran can and increase cognitive capacity and shareholder decision-making.

In the past, most of the financing process was to provide cash resources for the purchase of commercial goods, with the complexity of the business process and the way companies operate, the liquidity needs also changed. As a result, traditional financing methods were no longer able to respond to new needs. The expansion and increasing complexity of financing issues, as well as the introduction of new financing tools at the international level, have caused the financial system to require the introduction of new tools in order to achieve its goals. In this research, we seek to explain the pattern of implementing new methods of financing in order to increase the speed and transparency of financial reporting in private banks in the country. In this research, the fuzzy Delphi method has been used to prioritize and present the pattern of financing technologies. The statistical population consists of 25 academic experts in the field of accounting and information technology. The results showed that international money transfer technology, money transfer or remittance technology, payment technology, lending and crowdfunding technology, insurance technology, financial management technology and capital markets technology respectively have the greatest effect on increasing the speed and transparency of financial reporting.

The aim of this study was to identify and prioritize new financial provision methods to increase the speed and transparency of financial reporting in private banks in Iran.

The current research method is quantitative and survey-based. The study comprises two populations. The first population consists of 95 banking and economic managers, and the second population includes 30 academic professors with master's and doctoral degrees in accounting, financial management, and information technology. Due to the small size of the first population, census sampling was employed, and for the second population, judgmental sampling with 25 participants was used. Data were collected through a researcher-made questionnaire and a pairwise comparison questionnaire.

The findings of the study revealed that all considered variables, including payment technology, financial management technology, money transfer/remittance technology, international money transfer technology, insurtech technology, lending and crowdfunding technology, and capital market technology, are effective in enhancing the speed and transparency of financial reporting. Moreover, the findings indicated that money transfer technology, insurtech technology, international money transfer technology, capital market technology, financial management technology, lending and crowdfunding technology, and payment technology, in order of importance, have the highest significance in increasing the speed and transparency of financial reporting.

Financial system planners can focus on prioritizing new methods of financial provision to enhance the speed and transparency of financial reporting.

The success of businesses, especially in the competitive banking industry of the country, requires a comprehensive and specialized model, the executive arm of which is the human resources. The purpose of this study is to design and validate a business model based on human resource excellence in the banking industry.

The statistical population of this study includes managers and employees of the banking industry. Sampling of managers was done in a non-probabilistic and purposeful manner, and staff sampling was done by random sampling method. The data collection tool is questionnaire. The validity of the questionnaire was confirmed by construct validity, convergent validity and divergent validity. The reliability of the questionnaire was also confirmed by two methods of calculating Cronbach's alpha and combined reliability. Structural-interpretive modeling method was used to design the initial model and partial least squares method was used to validate the designed model. Data analysis was performed with MicMac and Smart PLS software.

The results showed that leadership strategy as an underlying element affects the strengthening of organizational infrastructure and the development of human resources strategy. These factors also affect the training and development of human resources and lead to human resource planning and optimization.

Similarly, it can be achieved through processes such as management discipline (coordination), management of employee peace of mind and attention to organizational ethics, values and culture, and ultimately human resource productivity and organizational productivity.

In the last two decades, numerous studies have influenced conservatism and examined various changes. Findings show that financial reporting has been conservative in many markets (Hassan, 2021). These studies have focused less on conservative motives. There is no consensus on whether conservatism improves corporate status and managerial performance (Bertmo et al., 2017). Nevertheless, this issue in the Iranian capital is still challenging and has received less empirical attention. There is no theoretical consensus on answering the question of whether conservatism improves corporate status and managerial performance. (Bertmo et al, 2017). However, this is still a challenge in the Iranian capital market and has received less empirical attention. Conservative motives are naturally caused by factors that the study of these factors and their impact on these motivations can reasonably answer the critical question of what motivates managers to use conservative methods and what factors have led managers to have these motivations. An issue hidden in this vast conservative literature and bad news that deserves serious discussion is the future and behavior of the company following this news, which results from predictions and estimates based on current and past information. Undoubtedly, managers will be among the first to react to this information and the predictions formed based on it and will change their motivations to continue working in the management position accordingly. Accounting conservatism motives or conservative tendencies indicate the level of subjectivity in identifying the interests that managers or accountants pursue that approach. On the other hand, it was stated that managers have different motives and, accordingly, show conservative behaviors. These motives are possible. This study examines the three contractual, tax and political motivations of managers from conservative methods. Contractual motive refers to contracts between the company and its stakeholders; Conservative tax incentive indicates the level of delays in revenue recognition due to tax deferrals and states the legal motive for exercising conservatism because it does not face judicial consequences. One of the important factors that can lead to different motivations of managers to operate in companies is the situation and news of the company, which, based on past and present information, can predict the future to some extent and make decisions based on it. (Hosseinafshari et al, 2021). These adverse indicators can reduce the value of assets. Because managers have different motivations for using conservative methods, the importance of this issue has increased and perhaps the answer to the question of how bad news affects conservative motives. Be able to fill the gap between application and research. In this research, both library and correlation methods are used mixedly. The statistical population of this research is all companies listed on the Tehran Stock Exchange from 2011 to 2021. After applying the restrictions, 163 listed companies were selected as a sample. To test the research hypotheses, multiple regression analyses have been used. Based on the theoretical foundation, these hypotheses were developed and tested:H1: Bad news increases the conservative contractual incentive by reducing debt.H2: Bad news increases conservative tax incentives by lowering tax rates.H3: Bad news increases the political motivation of conservatism by reducing the size of assets. The findings show that bad news does not significantly affect conservative contractual motivation. Findings from this test suggest that companies may pay less attention to good and bad news to finance themselves, build capital structure, and make decisions based on other policies. In this situation, political and cultural relations in the Iranian environment should not be overlooked when preparing financial resources. Based on these findings, it can be said that the first hypothesis of the research cannot be confirmed. Bad news at the 10% error level also has a significant positive effect on conservative tax incentives. The findings show that in the face of bad news, companies have been tax-motivated in conservative ways and, as a result, have identified costs more and more quickly and reduced tax rates compared to the previous year. In other words, the findings show that companies pursue their tax goals and incentives using conservative methods. Based on these findings, it can be said that the second hypothesis of the research cannot be rejected. The results of testing the third hypothesis indicate that bad news has caused companies to appear politically smaller to be safe from policymakers in poor financial conditions and to pay less costs to the government, including taxes. In other words, in the face of bad news about the company's financial and operating environment, companies try to show less of their assets through conservative methods and maintain their financial reserves for a negative outlook in the future. The results showed that bad news companies did not affect the contractual motivation of companies, and companies did not significantly adjust their debt structure because of this and in these circumstances. To interpret these findings, we can point to the power of Iranian companies in debt financing. In times of financial crisis, financial constraints and bad news, they can establish relations with financing institutions through numerous political, cultural and social relations. Borrow this way. However, the findings in the second hypothesis show that bad news affects the company's tax incentive and increases it, and these findings are in line with the literature. In the face of bad news, companies showed less of their assets to be safe from politicians. Because of the ambiguity due to bad news forecasts, the company is likely to be financially constrained in the future, and companies should look for tricks to maintain financial resources for future consumption and thus maintain continuity. Based on these findings, it can be suggested that companies and their stakeholders review the company's news and information before making a decision and, based on this, predict the company's perspective and, by incorporating these forecasts, establish the next steps.

The value of the financial flexibility factor is less addressed by the academic literature. This value is not directly visible to companies and should be measured and tested. This paper investigates the relationship between the value of financial flexibility, investment efficiency in net working capital and speed of adjustment of net working capital. This is an applied descriptive-correlational paper. The data were analyzed using the statistical population including 100 companies listed in the Tehran Stock Exchange for the period of 2005 to 2020. The multivariate linear regression method was used to test the research hypotheses. The results of the estimation of the regression model showed that there is a positive significant relationship between the value of financial flexibility and investment efficiency in net working capital and the speed of adjustment of net working capital. In addition, considering the value of financial flexibility factor in investment decisions can lead to more efficient investment opportunities and more optimal working capital policies for the company.

This study aimed to identify the main and sub-components of a business model based on training and developing human resources at the Agricultural Bank of Khuzestan province. The research utilized a qualitative approach involving interviews with 15 experts and managers at the Bank. Data was collected through in-depth, semi-structured interviews. Qualitative content analysis using the interview editing method was conducted to extract key concepts and categories from the interviews. The ISM method was also used to analyze relationships between components. The statistical population in the qualitative and ISM sections included 15 experts with relevant scientific background and experience working in the Bank of Agriculture, who were selected using a purposeful and non-probability sampling method. In-depth interviews were conducted with them, which were semi-structured. The first step of the current study was to identify the main and sub-categories of the research using the qualitative content analysis method (interview editing approach, summarizing them, and interpreting concepts and words). MAXQDA software was used for qualitative analysis. By extracting the main and sub-categories of the research using the results of qualitative content analysis and the ISM method, the final model was presented. In total, the pattern obtained consists of 12 main categories and 60 sub-categories. Leadership strategy was identified as the most basic component of business with the approach of human excellence.

The aim of this study is to investigate the effect of CEO Power on Financial Reporting Quality of listed Companies in Tehran Stock Exchange. These two dimensions Financial Reporting Quality in our tests: Financial Statement Restatement (Included in three forms (Financial Statement Restatement, Restatement increase and Revised downward (and Altman Modified Model. For this purpose one hypotheses are developed and data on the 103 companies in Tehran Stock Exchange for the period of 1390 to 1396 were analyzed. This regression model using panel data with Logit model and tests. The results showed that the concentration CEO Power has significant Negative impact on Financial Reporting Quality ((Financial Statement Restatement, Restatement increase, Revised downward and Altman Modified Model). Therefore, the research results indicate that the Powerful executives have more independence and you have more supervisory roles on the board this reduces the disadvantages of stakeholder rights and reduce the agency costs , and thus reduce agency costs reduce information asymmetry and reduce the opacity in financial and thus reduce earnings management and reporting fraudulent.

The purpose of this study is to design a human resource management model with a governance and social responsibility approach that affects the performance of the company in the Sugarcane Development Company and ancillary industries. The purpose of the research is applied and exploratory and its method is a combination of qualitative-quantitative order. The statistical population includes related articles and texts and experts and specialists in the sugar industry of Khuzestan province. In the qualitative stage, the statistical sample for the method is a combination of related articles and texts and for the fuzzy Delphi technique, 17 experts are targeted. In the quantitative stage, the statistical sample for interpretive structural modeling and structural equation modeling is 40 experts. The collection tool is a related article and a questionnaire in the qualitative stage and a questionnaire in the quantitative stage. Using the meta-combination method, the initial pattern was extracted and the most important factors were confirmed by experts from the fuzzy Delphi technique. The surface and the dimensional relations of the pattern were determined and fitted using interpretive structural modeling. The final research model with 4 dimensions, 17 components and 85 indicators has the necessary fitness

The researchers obtain deep insight into research by studying the literature on the subject. However, time and resources limit the scope of the study. Therefore, the current research aims to investigate and analyze the quantitative and qualitative content of methods of measuring investment efficiency. The statistical sample includes all articles published from the years 2009 to 2020 on the investment efficiency topic in the "www.sid.ir". The results showed that, IN 72 articles, 26 models have been modeled using 30 variables (in 121 repetitions). 55.6 percent (40 articles) have used models based on sales growth 15 articles (20.8 percent) have used QTOBIN. Also, 35 articles (48.61%) are without the use control variable. The dominant method is to use the univariate model of sales growth with a share of 32% (23 articles) of all articles. Because the results of data-based research are highly sensitive to variable selection and data quality, the results obtained from models based on sales growth and QTOBIN may be affected by factors such as inflation, the book value of assets, and weak market efficiency. Researchers should determine effective factors that are likely to lead to measurement error before choosing the variables of the research model.

This research investigated the effect of culture on the businesses economy performance in Hamadan province. The statistical population of this research was made up of managers and owners who are active in the companies of Hamedan Industrial Town. The statistical sample number was 227 people based on simple stratified sampling and Cochran's formula. The present research is, according to the purpose, applied, and descriptive-causal in terms of the research method. In this regard, based on the review of the literature and the use of library resources, the researcher used a standardized questionnaire to collect the required data. The hypotheses of this research have been tested by structural equation method, SPSS, and Lisrel software. The results obtained from the research illustrate that culture has a significant effect on the economy performance of businesses in Hamadan province.

The purpose of this study is to help improve the quality and quantity of articles in the field of investment efficiency by drawing the thematic structure of the researchs using the method of content analysis and scientometrics. Identifying top journals, universities, and authors in terms of article number, keywords of high repetition, Co-Authorship networking, and Co-Word Analysis of keywords are specific goals. The statistical population is all articles indexed in the Scientific Infor01 mation Database (SID)  From 2008 to 2021 on the Investment Efficiency topic. UciNet and NetDraw software were used for drawing networks and calculating indexes. Results showed, 75 articles were published by 150 authors from 35 universities in 25 publications. 131 authors with 1 article and keyword co-occurrence network consisting of 93 unique keywords. The best university in the number of the study was The Islamic Azad University of Tabriz Branch with 10. The most repeated keywords were "Financial Reporting Quality" & "Free Cash Flows" with 16 and 9 repeats.

In traditional agriculture, the decision to use pesticides is made based on various factors, including their effect on specific pests, their usage costs, a crop's economic value, and pesticide- arisen risks, such as environmental pollution. On the other hand, the main goal of organic farming is to prevent environmental degradation and health risks by reducing or eliminating the use of chemical pesticides. The present study investigates the current status and role of non-chemical methods to control pistachio pests.

The information was collected using a questionnaire from 286 pistachio orchards selected by a random sampling method. Analysis of variance was used to measure the effect of non-chemical methods on the use of pesticides. The logit model was used to investigate the effect of socio-economic factors on the choice of pest management model.

The results indicated that the non-chemical control methods used by farmers were not successful and were used only as a complement to those of chemicals. In contrast, due to the low quality and cheap pesticides on the market, spraying up to 18 times a year is economical for pistachio orchards.

Given the high benefits of controlling pistachio pests, there is a great economic incentive to use pesticides. Therefore, appropriate tools are required to be defined and implemented if other goals such as sustainability and protection of the environment, as well as producing a healthy product, are to be pursued besides economic benefits.

The decisions of investors in the stock market are influenced by various factors. One of the causes of behavior that causes investors to not react properly to the published information is the phenomenon of mental anchorage.Due to the fact that there is no correct information about the phenomenon of anchoring in the Iranian stock market and its relationship with accounting information. This study aims at investigating the effect of subjective anchoring on investors' decisions in Tehran Stock Exchange.. The statistical population of this research consisted of companies listed at Tehran Stock Exchange in a period from 2010 to 2019. And the statistical sample includes 128 companies. The hypotheses of this research were tested by data panel method. According to the results of this research, investors follow subjective anchoring phenomenon during decision making based on the expected profit of management by making a comparison between this profit and the average predicted profit of the industry, while real investors are further affected by subjective anchoring phenomenon compared to institutional investors. In addition, the investors are not affected by subjective anchoring phenomenon by making a comparison between the expected profit of management and the average profit for the last three years of the company. In general, it can be said that investors in the Tehran Stock Exchange are affected by the phenomenon of mental anchor.

Therefore, the impact of culture on economics is due to the importance of all norms, examples, behavioral patterns, and the consequences of hidden and hidden behavior that are obvious social groups, and these norms and patterns to internal and external solidarity and functional power of a group. It is dependent, and since the specific and general solution of the experienced, the issue of adapting to the economic, physical, and so on, shows the environment, so addressing this important in all human societies seems to be essential. Investigating and analyzing the mediating role of culture in the development of culture economics in Islamic society of Iran. The present study is a descriptive research type used using a descriptive method, as well as an applied research that is fully considered practical and practical aspects of real issues and objective use of the research results. The results of the study showed that the examination of the quality of life led to the examination of the factors and parameters effectively. Therefore, cultural references, which are a kind of qualitative developments in the formal and social life, are in accordance with the influencing factor in the impact of the impact and the influence of each of the cultural factors in the economy and the economy. Increase development in a country such as the Islamic Republic of Iran.

Corporate entrepreneurship has a key role in the success of companies. The purpose of this research is to develop a corporate governance model with an entrepreneurial and social responsibility approach. The research is practical and exploratory in terms of purpose. The statistical population includes articles and texts related to corporate entrepreneurship, governance and social responsibility, and experts and specialists in the sugar industry of Khuzestan province. The time domain is from 2019 to 2021. In the qualitative phase, the statistical sample for the meta-combination method of articles and related texts and for the fuzzy Delphi technique is 17 experts using a targeted method. In the quantitative stage, the statistical sample for interpretive structural modeling and structural equation modeling is 40 experts. In the qualitative stage, the researcher made a collection of related articles and texts, and in the quantitative stage, the researcher made a questionnaire. The results of the research showed that based on the values of the obtained fit indices, the overall structure of the research model is appropriate. The final model has 4 dimensions, 15 components and 71 indicators. In explaining the findings of this research, governance has a significant impact on corporate entrepreneurship and corporate entrepreneurship, a significant impact on corporate social responsibility, and finally, corporate performance.

Marine environment the southern waters of the country are at risk due to special ecological conditions, excessive use of marine resources and environmental pollution.  The importance of marine bioprotection has increased with the diversity of plant, animal and aquatic species.  Disposal of environmental pollutants, chemical fertilizers and toxins, industrial and agricultural effluents are among the causes of marine environmental pollution.  The purpose of this research is to design an internal marketing model based on the governance of Khuzestan sugarcane industry in protecting the marine environment of the southern waters of the country.  This research is descriptive-survey in terms of applied purpose and in terms of data collection method.  The first statistical population includes board members, senior managers and university professors and purposeful, judgmental and accessible sampling methods.  The second statistical population includes managers and external stakeholders and stratified sampling method.  The data collection tool was the Delphi questionnaire which completed the Delphi process during two rounds of distribution.  Data were analyzed using descriptive and inferential statistics.  The face validity of the questionnaire was assessed by experts and university professors and its content validity was assessed using factor analysis (KMO = 0/829); the reliability of the questionnaire was assessed by Cronbach's alpha (α =0/976). The results showed that internal marketing has a positive and significant effect on the governance of the sugarcane industry and the protection of the marine environment of southern waters.  The governance of the sugarcane industry has a direct role to play in protecting the marine environment.  Governance mediators play a significant role in the relationship between internal marketing and the preservation of the marine environment.  The highest correlation coefficient is between marine environmental protection and sugarcane industry governance.  The main environmental pollutants are the discharge of sugarcane effluent into the sea, the release of agricultural wastewater downstream of the wetland, the discharge of effluent from the Razi distillery in the Karun River, the discharge of phenolic toxins at low pH and the release of various useless salts into southern waters.  Effluents contain arsenic and potassium elements and cause food poisoning and threaten aquatic life

Protecting shareholders’ rights today is considered a practical competitive function at the level of capital markets, which is based on transparent and coherent actions within the framework of laws and regulations. In other words, the more the level of company operations is based on regulatory and legal procedures, the more level of protection of shareholders’ interests can be expected to be observed more uniformly by companies. This study aims to design a forensic accounting model focusing on protecting shareholders’ rights of petrochemical companies. The collection tool based on the analytical nature of the research consisted of two parts: evaluation checklist and matrix checklists. In fact, in order to promote the level of innovation in the relationship between forensic processes and quantitative accounting to collect data for the development of the forensic accounting model, through meta-synthesis and Delphi analysis, the components and propositions of forensic accounting were determined in the qualitative section, focusing on the protection of shareholders’ rights; then based on the matrix checklist, the most influential research propositions were determined through the analysis of fuzzy networks. The research results in the qualitative part indicate the existence of three components of structural mechanisms; it was the meta-structural and legalization of forensic accounting to protect shareholders’ rights, which was approved in the form of 18 statements. Further, the results in the quantitative part concerning the analysis of fuzzy networks were identified. The most effective component of forensic accounting in the protection of shareholders’ rights was structural mechanisms, and the most influential statements of forensic accounting in the protection of

The common pistachio psylla, Agonoscena pistaciae Burckhardt & Lauterer (Hemiptera: Aphalaridae) is known as the key pest of pistachio trees in orchards of Semnan province, that annually caused considerable damage to pistachio yield and tree. The use of resistant cultivars is one of the methods of integrated pest management. Therefore, this research was carried out to determine and compare the population density of the common pistachio psylla on three native and two none native pistachio cultivars. For this purpose, psylla-infected orchards were selected in five pistachio plantation areas of Damghan. Samples were taken from each tree as a replication of 20 leaflets every 30 days. In the laboratory, the number of psylla eggs and nymphs on the leaflets was counted, and finally, by statistical analysis of the data, the contamination of each cultivar was determined. The results of this study showed that the population density of the common pistachio psylla in native and non-native cultivars of pistachio is statistically different. Among the cultivars tested, Akbari and Ahmadaghaii cultivars had the lowest population densities with averages of 11.48 ± 0.67 and 14.50 ± 0.73, respectively. The highest density of nymphs and eggs was observed on the Abbasali cultivar with an average of 52.06 ± 3.99 and 34.01 ± 5.46, respectively, which were significantly different from other cultivars. This information can be used in the integrated management of the common pistachio psylla.

To develop internal marketing model metrics based on corporate governance in Iran's sugar industry. These metrics are tailored to the nature of activities, environmental conditions, and the expectations of internal and external stakeholders in the company and the local community.The method of research is applied in terms of type. The components and indicators of the World Reporting Organization are considered as a primary guide in developing model metrics. Then, based on exploratory studies, theoretical foundations, internal and external backgrounds, corporate sustainability reports, and initial metrics are used as the basis for the Delphi questionnaire. Sampling is done in a judgmental, purposeful and accessible manner and during which 21 members of the panel are selected and a survey is conducted in two rounds. Accordingly, the first round Delphi questionnaire with 16 components and 108 items with a 5-point Likert scale is prepared. The content validity method is used to determine the validity of the questionnaire in this study. The reliability of the questionnaire is 0.972 with Cronbach's alpha. SPSS software version 26 is used for data analysis.

The results show that out of 108 primary measures of internal marketing, corporate governance and corporate sustainability, 88 measures have a significant level and are acceptable and valid.

There is a positive and significant relationship between internal marketing metrics based on corporate governance and corporate sustainability.

The decisions of investors in the stock market are influenced by various factors. One of the causes of behavior that causes investors to not react properly to the published information is the phenomenon of mental anchorage. The purpose of this study was to investigate the effect and causality of corporate characteristics, which include the quality of financial reports and information asymmetry of companies on the amount of mental anchor phenomenon in the Tehran Stock Exchange. The statistical population of this study included companies listed on the Tehran Stock Exchange in the period 1389 to 1398 and the hypotheses of this research were tested by data panel method. According to the results of this study, the causality of the relationship was one-way from the characteristics of companies to the mental anchor. in addition to investors when making decisions based on the projected profit of management, by comparing this profit with the average projected profit of the industry. They follow the mental anchor phenomenon and do not expect more profits with a large difference, given the projected profits of similar companies. The quality of financial reports as one of the important characteristics of companies has a negative effect on the mental anchor phenomenon. This means that users of quality financial information and reports published by companies are less likely to be anchored. Also, information asymmetry as another feature of companies does not have a positive effect on the rate of mental anchor phenomenon. Finally, based on the shocks to the mental anchor from the characteristics of companies, the results are one of the negative effects of report quality and the positive effect of companies' information asymmetry on the mental anchor phenomenon.

This research investigates the capital market's efficiency relative to the decreasing and increasing information the components of cash and accrual of the accounting earnings. In the accrual accounting system, accounting earnings includes two components of cash and accrual. Information about decreasing and increasing values of the normal and abnormal portion of the changes in financial assets as a cash component is compared with the information on the decreasing and increasing amounts of discretionary and non-discretionary accruals. The required data was extracted from the financial statements of the listed companies in Tehran Stock Exchange during the years 2003 to 2017. In order to estimate the research models from the regression with the combined data as well as the equations system, the simultaneous equations system with the seemingly unrelated regression (SUR) approach are utilized and then some experiments are implemented to evaluate the research hypotheses by using Mishkin’s test. The results reveal that the capital market is inefficient in terms of the increasing information (positive portion) of accrual and discretionary accruals and information on abnormal changes in financial assets (increasing and decreasing), but rather on the information (negative) of discretionary and non-discretionary accruals and abnormal changes in the financial assets (increasing and decreasing).

The common pistachio psylla, Agonoscena pistaciae Burckhardt & Lauterer (Hemiptera: Aphalaridae), is known as the key pest of pistachio trees in Iran. This study was surveyed to the population density of natural enemies of A. pistaciae.

This study was conducted in pistachio plantations in Kerman and Yazd province through 2006-2008. Three pistachio orchards were sampled in each pistachio plantations where managed under no spraying condition. By monthly sampling, population density of predators and parasitoids were recorded.

Totally, eight ladybirds' species, Anthochoris minki pistaciae, Anystis baccarum, Chrysoperla lucasina, Psyllaephagus pistaciae were collected as psyllophagous. Oenopia conglobata contaminata and Adalia bipunctata were found in all experimental sites. The two spotted ladybird A. bipunctata was found as the dominant species in Rafsanjan, Ravar, Kerman and Shahr-e Babak areas. O. conglobata contaminata, Hippodamia variegata, Exochomus nigripennis and Coccinella septempunctata were dominant in some areas of Kerman and Yazd provinces. Population density of psyllophagous ladybirds in spring and autumn were considerably higher than summer. 26% of the wasps emerging from psyllids mummies were the primary parasitoid Psyllaephagus pistaciae, and the remaining were hyperparasitoids.

This information can be used in the integrated management of this pest.