mohammad khanmohammadi

In the accounting literature, the decision-making approach as a dominant theory in accounting explains the theory of the company. The aim of this study was to provide a model of the effect of decision-making styles on scenario-based profit management by considering five personality factors in financial managers. Descriptive research method is correlation. Decision-making styles are independent variables and profit management is the dependent variable, and the five personality factors of Neo are the moderating variables. The statistical population includes all the financial managers of the member companies of the Tehran Stock Exchange in 1400. The total number of companies is 540 companies, and finally 120 companies were selected as a sample after screening (systematic exclusion). In order to measure the profit management based on the study of Klikman and Henning (2000), a scenario was first designed and then the scores extracted from the scenario were considered as the score of profit management. The tools used include Scott and Bruce's general decision-making styles questionnaire and Neo's five-factor questionnaire. Structural model with Smartpls software was used to analyze the results. The results showed that 45.7% of the changes related to scenario benefit management by decision-making styles interacted with extraversion personality trait, 51.4% interacted with flexibility trait, 42.2% interacted with adaptability trait, 6.6 46% is explained by the interaction with the characteristic of conscientiousness and 46.8% by the interaction with the personality characteristic of neuroticism. And due to the importance of personality traits in the decision-making process of managers, the implementation of personality tests during the selection of managers can be one of the most essential parts of recruitment and selection of human resources.

The aim of present research was to investigate the relation between auditing committee features and quality of financial statements. To measure the earning management, the Jones’ modified model used in present study. The research statistical society included all companies that established in Tehran stock exchange that were active in different industries during 2012-2015 years which among them 100 companies selected as research sample. To test the research hypothesizes, we used the multiple regression method. The findings imply that there is a significant relation between auditing committee independence, auditing committee specialty and auditing committee size with financial statements quality.According to the test hypotheses test results, there is a significant relationship between the characteristics of the audit committee and the quality of financial reporting. In other words, these characteristics can affect the amount and direction of real profit management of the company. These features can also be used as part of corporate governance to align the interests of shareholders and managers.

The aim of this research is knowing theorical aspects of the question ,that is ,why these softwares are not used in auditing .this research ,from the view point of aim is of applied ones ,and from the view point of plan , is of descriptive ones .also, certified public accountants employed at auditing institutes and auditing companies at Iranian association of certified public accountants are the main group for answering the questionnaire . these answerers were selected without considering their organization hierarchy (partner, manager and supervisor). These data are collected based on method library and questionnaire after collecting the data , T-student test and freedmans variance analysing have been used for demonstrating of our findings. After analysing the data , its clear that auditing profession in iran hasn’t used these softwares because of the following items: 1. Not being aware of applying the software. 2. Not knowing the benefits of applying intelligent agents compared to its customs. 3. Not being enough sources of applying intelligent agents . 4. Lacking of a suitable software for auditing affairs. 5. Ambiguity in better decision making.

Today, environmental problems have social roots and, thus, it is important to know the attitudes of individuals about the environment. In this regard, the research with the aim of study the factors related with environmental attitude in the high school students the has been done. The statistical population of this research, were high school students of Tehran that 450 individuals were selected by using of cluster random sampling by using of Cochran formula. The research is of survey type and questionnaire is the tool of data collecting. The questionnaire Validity is of formal type and its reliability is measured using Cronbach's alpha. The results show that is benefit from informed sources and Imagination of the family's environmental performance has a significant relationship with the environmental awareness. Also environemtal awareness and environemtal values has a significant relationship with the environmental attitude. Results of regression analysis show that, according to the adjusted coefficient of determination variables in the regression equation, 18% of the variance of the dependent variable is determined by the independent variables; and environmental values, has the greatest total effect on the environmental attitude.

The old-type RC buildings constructed before 1970s are mostly designed according to gravity loads and lack seismic detailing. In these buildings, the strong column-weak beam concept is not usually observed, and due to the probability of soft-storey event, they are vulnerable to seismic loads. Therefore, the flexural strengthening of the columns is proposed as one of the top priorities in seismic retrofitting of these buildings. This paper experimentally studies the flexural strengthening of old-type RC columns with near surface mounted (NSM) technique. Six half-scale columns, including two control columns and four columns strengthened via NSM method with GFRP and steel bars, were tested under constant axial load and increasing lateral load; the effect of strengthening method and materials were also investigated. The mean flexural strength and energy dissipation capacity of the strengthened columns with GFRP bars increased respectively by 62% and 46% compared to corresponding control columns; but the equivalent hysteresis damping of these columns did not have a substantial increase. In addition, the mean flexural strength, energy dissipation capacity, and equivalent hysteresis damping of the strengthened columns with steel bars increased respectively by 86%, 197%, and 104% compared to the corresponding control columns. The results indicate that NSM technique remarkably increases the flexural strength and improves the seismic parameters of columns, especially when steel bar are used as NSM reinforcement.

Some views indicate that income smoothing can predict future performance of companies and prepare useful information for interested group. The aim of this study is to test this view in companies listed in Tehran Stock Exchange. We have followed this target by focusing on earnings persistence and divided policy persistence as proxies for anticipating companies' future performance in companies that have smoothed their earnings. Financial information was collected from a sample of 66 firms for the period of 2008 to 2012. We have used multiple linear regressions and Logistic Regressions to test our hypothesis. The results show smoothed income has significant negative impact on earnings persistence and don’t have significant impact on dividend policy persistence. These results mean earnings smoothing in TSE companies is not done with the purpose of preparing useful information for anticipating future performance.

Alzheimer's disease (AD) is a progressive neurodegenerative disease characterized by memory and cognitive dysfunction due to neuronal cell loss in higher brain centers. Senile plaques containing amyloid β (Aβ) are associated with this disease as well as a reduction in cholinergic neuron numbers. Tacrine is a reversible cholinesterase inhibitor in clinical use to treat moderate forms of AD. Chitosan nanoparticles represent an effective systemic delivery system for drugs. The application of tacrine-loaded chitosan nanoparticles has been shown to selectively increase tacrine concentrations in the brain tissue. In this study, we compared magnetic and non-magnetic tacrine-loaded chitosan nanoparticles for their bioactivity and neuroprotective potency in streptozotocin (stz)-induced neurodegeneration, an accepted animal model for AD. Male rats received a single injection of stz via an implanted cannula into the lateral brain ventricle. Tacrine (tac)-loaded chitosan nanoparticles were delivered into the tail vein. Spatial learning and memory were analyzed using the Morris water maze task. Amyloid precursor protein gene (APP) and seladin-1 gene expression were studied in the hippocampus by real time-PCR. Tac-loaded non-magnetic and tac-loaded magnetic chitosan nanoparticles improved spatial learning and memory after stz treatment with magnetic nanoparticles being most effective. Similarly, tac-loaded chitosan nanoparticles increased seladin-1 and reduced APP gene expression. Again, magnetic nanoparticles were more effective. These data reveal that tac-loaded non magnetic and tac-loaded magnetic chitosan nanoparticles to a higher extent improve brain deficits related to stz application. We conclude that the magnetic target drug delivery system is a promising therapeutic strategy to protect AD-related degenerating in the CNS.

To assess collapse risk of the older reinforced concrete buildings in Iran, six 1/2-scale concrete columns were tested under Quasi-static cyclic loading, simulating earthquake actions along with constant axial forces. Based on the test results, cracking patterns, hysteretic response, shear strength and drift ratio at axial failure of each specimen are presented. Two different failure modes of columns are recognized. The first mode is S-shaped failure pattern, and the second mode is related to a mushroom failure mode. The latter was developed by crushing of the concrete and lacking of longitudinal reinforcing bars. The mushroom failure mode is expected where the axial force is reasonably large. Experimental results of test specimen are compared with ASCE/SEI 41-06 analytical models. It is found that shear strength of columns is estimated reasonably well by ASCE/SEI 41-06 flexure and shear models. However, the predicted ultimate displacement is too conservative and ASCE/SEI 41-06 does not properly predicted failuremechanismof columns.

In this paper, a laminated composite plate, which was subjected to bending fatigue load, was modeled based on the strength degradation theory of the composites. Also, effects of the fiber directions in the layers and layer stacking on the fatigue life of the plate were studied. First, the governing equation of the laminate plate in bending was obtained by the Navier theory. Then, by solving the governing equation, the deflection and stresses in the plies of each layer were obtained. Finally, using the Brotman-Sahu strength degradation theory, reduction of strength and stiffness in each layer of the plate in each loading step was determined. The data which were obtained in each step were used to specify the data and material properties of the next solution step. This process was repeated until a fatigue failure in the fiber or matrix began in one or more layer(s). Using the sudden death theory and iteration of the solution process, the final fatigue life of symmetric laminates with various stacking and fiber direction was investigated. In the numerical results, the carbon/epoxy composite laminate with different layer stacking was studied.

1. Concrete buildings reinforced by plain (smooth) bars are one of the special types of old reinforced concrete buildings. They were generally built before 1970’s; mostly in Europe, Asia and Oceania. Some of the older cases of such buildings were probably designed just for gravity loads and do not have special seismic detailing for structural members (e.g. beams, columns, joints, etc.) because the old codes did not include special seismic provisions at that time. After recent earthquakes, seismic vulnerability of old reinforced concrete buildings has became more highlighted and subsequently, demand for seismic evaluation and rehabilitation of such buildings have experienced a remarkable growth in recent decade. The first stage for proposing a rehabilitation strategy for an existing building is the seismic vulnerability assessment. In this stage a structural engineer tries to understand the behavior of the structure under seismic excitations. This behavior is controlled mostly by the weak links of the structure. Recognition of the structurally weak links under earthquake ground motions helps the engineer to define a proper rehabilitation strategy for the improvement of structural seismic performance. To achieve a better understanding of structural seismic behavior, it is essential to perform a proper analysis considering the nonlinear behavior of structural members. As columns are generally the most important structural members of a framed structure, understanding their realistic seismic behavior is very helpful in estimating structural deformations, forces and energy dissipation capacities. Furthermore, in most of old framed building structures, columns play a key role in the final behavior because of strong beam-weak column conditions. 2. Methodology2.1. Experimental study: Four cantilever half-scale column specimens were tested in this study under monotonic and cyclic loading protocols. Specimens had square sections and were conneced to a strong foundation. Concrete casting was done in two steps in vertical position. All of the specimens’ reinforcements consisted of four longitudinal plain (smooth) bars of 12 mm diameter. To investigate the effect of various types of old splice detailing practices, three types of specimens with various longitudinal reinforcement splicing were considered: specimens Without Overlap Splice (WOS specimens) which were the representative for column detailing below the floor level, Specimen with Straight Overlap Splice (SOS specimen) of 40 times of the bar diameter length representing old American practice for column detailing over the floor level and finally specimen with Hooked Overlap Splice (HOS specimen) of 20 times of the bar diameter length which was introducing old European practice for column detailing over the floor level. WOS specimens were built twice, one for monotonic test (WOS-M) and one for cyclic test (WOS-C). Transverse reinforcement details were similar in all of the specimens; i.e. plain bars with the diameter of 8 mm in 200 mm spacing intervals. The distance was adopted to be equal to the column effective depth. Full details of specimens are presented in Fig. 1. All of the specimens were tested under constant axial load equal to 15% of concrete gross section axial capacity. Loading history protocol according to ACI T1.1 [1] recommendations was applied. The history was displacement (drift) control with preliminary target drifts. Target cylindrical compressive strength for concrete specimens at the age of 28 days was 22.5 MPa.3. Results and discussion3.1. Test observations: Similar crack patterns were observed in all the tested specimens up to drift ratio of 2.20%. Three flexural cracks were formed in three elevations; i.e. base elevation (base-crack), approximately half-depth from base elevation (h/2-cracks) and approximately one-depth from the base elevation (h -cracks). In WOS-M and WOS-C specimens base-cracks were the most active cracks with larger openings; meanwhile h/2-cracks were more active than h cracks and had an inclined trend like flexure-shear cracks. In SOS-C and HOS-C specimens (-C represents cyclic loading protocol), base-cracks were similarly the most active cracks same as WOS specimens; however, h-cracks were more active than h/2-cracks and presented an inclined trend. It was visually obvious that base-cracks play a key role in total deformations of specimens and dictate a rocking like mode for all of the specimens; even in small drift ratios.3.2. Force-drift response of specimens: The response curve of WOS-M specimen was approximately linear up to drift ratio of 0.63% and then turned to nonlinear phase. WOS-C specimen had an origin-oriented hysteresis response. In the unloading phase, after fast degradation of shear strength, the curve was tending to the origin. In other words, high pinching and low residual drifts were the main characteristics of hysteresis response. SOS-C specimen same as WOS-C specimen demonstrated an origin oriented hysteresis response but in different flag-shaped appearances. Similarly, reversal curves tend to zero drifts with a negative slope in the second step of unloading phase after fast shear strength degradation and finally, near the zero drifts, the curves were tending to the origin. Consequently, high pinching and low residual drifts existed same as WOS-C specimen. The hysteresis response curves of HOS-C specimen are very similar to SOS-C specimen but with more pinching effects because of lower initial strength degradation at the first steps of unloading phase.3.3. General mode of behavior of specimens: The main characteristic of behavioral mode of specimens was rocking movement around a point near the toe. The distance between the rocking rotation point and toe (contact depth) had an approximately constant value of 50 mm after 1% drift ratio (based on experimental observations). Contact depth was spalled at drift ratio of 2.20% and then it was crushed at drift ratio of 3.5%. After the crushing, rocking continued around a point near the previous point. One may conclude here that the main governing phenomenon for specimen deformations is rocking action which is restrained by two rows of plain bars at both sides.3.4. Restrained-rocking model: As mentioned before, restrained rocking mechanism was the governing behavior mode of specimens, such as rocking of a rigid body block around its toe. However, the block was not rigid itself in this case and it was deforming in flexure and shear modes. The formation of some cracks (1 or 2) at the bottom height of specimens was evident. The cracks were active until the end of test period and contributed in total deformation of the specimens. To achieve a better understanding of load-displacement hysteresis response of the specimens, it was initially assumed that the specimens did not have longitudinal reinforcement continuity between the column and foundation. In other words, a concrete block was assumed under an axial load. The block was loaded horizontally as well. Roh and Reinhorn [2] studied the behavior of such an element and called it rocking element. Next, it is assumed that plain bars are added to the rocking element. It was obvious that before the total bond deterioration of dowel bars, yielding strength of bars at tension and compression was added to the rocking strength; thereafter, bond resistance was added. Hysteresis response curve was located approximately between two linear upper and lower bound lines which were nearly parallel to the apparent negative stiffness part of the rocking curve. The upper bound line was parallel but apart from the rocking curve negative stiffness line for a constant added strength above it, while the lower bound line was similarly parallel the rocking curve but apart for another constant value below. The upper bound line passed through maximum displacement points of hysteresis curve for cycles with peak drift ratio more than 2.2%. In other words, it had a common part with the negative stiffness slope line of backbone curve which was initiated at Negative Stiffness Initiation (NSI) point that coincided with spalling occurrence onset. The lower bound line passed through points of slope changing in unloading branch for cycles with peak drift ratio more than 2.2%. Better understanding can be achieved if we consider two upper and lower bound curves instead of upper and lower bound lines. The upper bound added strength before the NSI point can be referred to the yield properties of plain bars. After NSI point, it can be referred to the bond properties of dowel bars, especially in SOS-C and HOS-C specimens; while in WOS-C specimen, it can be referred to a combination of yield and bond properties. It’s worth noting that shear strength dropped between upper bound and lower bound curves (at the first step of unloading stage), passed through the rocking action curve. It may be assumed that the strength difference between upper bound and rocking curve arises from full tension yielding release or full tension bond deterioration. On the other hand, the distance between rocking curve and lower bound curve arises from compression yielding development or compression bonding development in the opposite direction of concrete block movement. In fact, the lower bound curve is the rocking action curve minus an opposite yield or bond resistance. The described sequences are demonstrated in Fig. 2. The main concept here, is the fact that the shear strength difference between upper and lower bounds is the summation of two strength values; one is the released strength from upper bound to rocking curve (f1 or f3) and the other one is developed from rocking curve to the lower bound (f2 or f4); totally form an origin oriented flag-shaped hysteresis response curve.4. According to the monotonic and cyclic tests that were performed on four half-scale cantilever column specimens under low axial loads, the following main conclusions are developed;•Damage pattern of concrete columns with plain bars consists of limited numbers of flexural cracks that are formed at the bottom of the column specimen, in which the base crack (crack at the interface between column and foundation) has large opening. •Hysteresis force-drift curves of plain bar specimens are origin oriented in the specimen without overlap splice and are flag-shaped in specimens with overlap splices. High pinching effects and low residual displacements are the main characteristics of all the hysteresis curves. •General mode of behavior of all specimens seems to be restrained rocking action, independent from types of splice detailing. This is proved through experimental calculated rotations which are derived from LVDT readings.•A simple theory for the explanation of hysteresis force-displacement response of specimens is proposed. The theory assumes a concrete block rocking element which is restrained with plain bars at both ends.