mohsen khodadadi

one of the major concerns of efficient managers is how to create suitable platforms for human factors working in the profession so that they can work in the society and profession with a sense of responsibility and full commitment and observe the moral principles governing their job and profession. On the other hand, professional and organizational identity is necessary for the success of companies in a competitive environment because it creates the commitment and job motivation of more people in the organization. Therefore, the current research was conducted to investigate the effect of ethical behavior on auditors' organizational and professional identities. According to the code of professional conduct, maintaining public trust in auditing is possible when certified public accountants provide their services at a level worthy of public trust. Organizational identity and professional identity are created due to interaction with, or even in opposition to, the internal and external forces of accounting institutions in a way that can introduce a person as committed or indifferent to the organization's goals. However, most of the previous internal studies have focused on investigating the impact of organizational and professional identity on professional skepticism and commercialization in auditing firms and have not paid much attention to the impact of factors affecting organizational and professional identity. Therefore, the current research wants to know the level of organizational identity and professional identity in the auditing profession and also to provide useful information to the legislators of this profession, auditing institutions, researchers and other stakeholders of the auditing profession about the organizational identity and professional identity and to introduce the ethical behavior of the accountant as it is an effective factor on the professional and organizational identities of accountants to make an important contribution to the advancement and development of researches in this field. in the current research, due to the study of data related to a specific period, the data analysis method is cross-sectional and based on the path analysis method. Two library and field methods were used to collect data in this research. This way, to write research literature and theoretical and qualitative topics, library resources such as books, publications, and websites were used, and to collect data, a standard questionnaire and face-to-face visits were used to auditors working in private audit institutions and audit organizations. The research questionnaire is divided into two parts: the first part is dedicated to personal information and includes 6 questions, and the second part, which includes 25 questions, measures the research variables. The statistical population of the research includes all auditors working in private audit institutions and audit organizations across the country. The statistical sampling was based on a simple random method using Cochran's formula, and there were 384 people. The questionnaire was distributed among 384 auditors with knowledge and expertise working in private audit institutions and audit organizations; after collecting the answers, due to not answering some important questions or not returning some questionnaires, 273 questionnaires were accepted and this number of questionnaires became the main reference of the research for analysis. To test the validity of the research theoretical model and calculate the influence coefficients, the structural equation modeling method by PLS software was used. The results of the research show that the values of the model fit indices were appropriate and that ethical behavior positively affects auditors' organisational and professional identities. In other words, the results of the research hypotheses test showed that auditors' ethical behavior has a positive and significant effect on the auditor's organizational identity and professional identity; professional identity includes gaining insight into professional performance and creating professional ideals and values. Therefore, values and ethical behavior are necessary to establish employees' professional identities. In addition, ethical leaders use symbolic mechanisms to promote and establish a premium identity in the organization, and this premium organizational identity helps to achieve functional goals, attract and maintain talents, gain reputation and create mental security in the organization. the results of the research indicate that by promoting ethical behavior, the organizational identity and professional identity of auditors improve. This finding means that with the institutionalization of ethical behavior in audit institutions, employees are encouraged to focus on things that benefit the organization instead of completely personal goals; they should show a great sense of duty towards the organization and the profession and give importance to sharing the values and goals of the organization with other members. Based on the research findings, it is suggested that the government provides the necessary platforms for ethical behavior by establishing special laws for people who act against the laws. It is also recommended that ethical standards have a high coefficient in the selection and appointment of managers and employees in audit institutions; especially with regard to managers, he has chosen people who have outstanding moral qualities and have the dimensions of ethical leadership along with expertise and experience. Also, the objectives, code of ethics, and codes of professional conduct in auditing should be updated. It is suggested to the legislators of the auditing profession, like the community of official accountants, to formulate and implement mechanisms including procedures and guidelines by considering the components of ethical behavior to strengthen the professional and organizational identity.

Alzheimer’s disease (AD) is a neurodegenerative disease that results in the gradual breakdown of brain tissue, causing the deterioration of intellectual function and ability. Crocin is a saffron carotenoid compound proven to have excellent neuroprotective and anti-inflammation properties, although it has some limitations such as low stability and bioavailability. Therefore, in the current research, we tried to improve these limitations by using nanotechnology and chitosan as the carrier. Our study examined the therapeutic effects of crocin nano-chitosan-coated compound and compared it with intact crocin in lower dosages than other studies in AD rat models. 

Encapsulating crocin into chitosan nanoparticles was done through a modified technique to improve its limitations. The AD rat model was induced by bilaterally injecting beta-amyloid (Aβ) peptide into the frontal lobe using a stereotaxic device. To evaluate memory, we conducted the Barnes maze test, and to evaluate anxiety, we used the elevated plus maze test. Also, histological tests were conducted to evaluate neuronal damage in each group. 

Crocin nano-chitosan-coated administration significantly improved specific memory indicators compared to the Aβ and other treated groups. A significant decrease in anxiety indicators was detected compared to the Aβ and other treated groups. Finally, the results of hippocampus staining indicated a meaningful difference between the Aβ group and other treated groups, compared to the crocin nano-chitosan-coated group. 

Treatment with low dosages of crocin in the nano-coated form exhibited great efficacy in reducing AD’s adverse effects compared to the same dosage of intact crocin.

In this study, lettuce cultivars and genotypes native to the country, including two domestic cultivars and six domestic genotypes along with five iceberg lettuce genotypes were evaluated for production in greenhouse conditions. Evaluation was performed in the research greenhouse of the Horticultural Sciences Research Institute in Karaj. The greenhouse experiment was carried out in a randomized complete block design with three replications in spring of 2018. In this study different indices including, number of leaves, leaf length and width, head length and diameter, depth of incisions leaf, , head firmness and yield and qualitative indices like leaf color, texture tenderness, the presence of anthocyanin and maturity were measured. Data were analysed with SPSS ver.16, means comparison was done with Duncan test. Correlation of quantitative traits with yield was done by person test and regression of independent variables with yield was done by linear stepwise method. Results showed a significant positive correlation between the yield and variables including head length and diameter, leaf length and width, leaf numbers. So that, Grizzly cultivar and Borazjan accession with the most head and leaves’ length and diameter had the highest yield in the experiment. Linear regression of the traits with yield revealed that only head’s length had the significant effect on the yield. There were variations in quantitative traits and maturity between accessions and cultivars. The cultivars Bombola, Grizzly, Borazjan, Peache-Ahvaz and Varesh had the good marketable, taste and flavour. Altogether, the superior accessions and cultivars such as Bombola, Grizzly, Borazjan, Peache-Ahvaz and Varesh for using in breeding program or cultivation under greenhouse condition were selected.

The practice of intercropping (mixed cropping) may represent a promising sustainable solution to improve crop production from small parcel of land. Intercropping, a technique of growing two or more crops simultaneously in the same field, is an agro-ecological practice for sustainable crop intensification. Intercropping ensures efficient utilization of light and other resources, reduces soil erosion, suppresses weed growth, and thereby helps to maintain greater stability in crop yields. It also guarantees greater land occupancy and thereby higher net returns. Although many researches have evaluated the effects of intercropping of common fruit vegetable crops like cucumber (Cucumis sativus), there is still paucity of information on this. From a practical point of view, information on cucumber and okra (Esculentus abelmoschus) intercropping is not available. Okra and cucumber are among the important fruit vegetables, and therefore conducting research on their intercropping is important to achieve a better understanding of interactions of the mixed cultivation of these two plants. The objectives of this research were finding the best cucumber cultivars in mixed cultivation with okra in terms of qualitative and quantitative traits, investigating the correlation between traits in mixed crops, and comparing the mixed crops in different years and selection of the most beneficial cultivation.           

In order to investigate the relationship between yield and its components and to select the best mixed crop of okra and cucumber in terms of quantitative and qualitative traits, an experiment was conducted based on randomized complete blocks design with three replications at greenhouse condition under the supervision of the Research Institute of Horticultural Sciences of Varamin, Iran, during two years (2020-2021). Ten cucumber cultivars including ‘Viola’, ‘Mirsoltan’, ‘Mito’, ‘Emilie’, ‘CUB-9042’, ‘FC-21’, ‘CUB-9045’, ‘FC-27’, ‘NAGIN’, ‘NEGIN’ mixed with okra cultivar ‘Baker’ were used in this study. The evaluated traits were fresh weight of fruit in each node, plant height, stem diameter, fresh yield of fruit, dry yield of fruit, number of internode, fruit diameter, fruit length, fruit number and leaf chlorophyll content.

The results of combined analysis of variance showed that there was a significant difference between intercrops in terms of evaluated traits. The interaction of year and intercropping was also significant on all traits except stem diameter. Results of mean comparison based on Duncan’s test showed that cultivation of okra with greenhouse cucumber cultivars including ‘Viola’, ‘Fc-21’ and ‘Emilie’ are suitable intercrops based on fruit weight in each node, plant height, stem diameter, fresh yield of fruit, dry yield of fruit, internode number, fruit diameter, fruit length, fruit number, chlorophyll a, chlorophyll b and total chlorophyll content. Based on results of the evaluation of intercrops using a multifaceted view during experimental years, mixed cultivation of okra and greenhouse cucumber cultivars including ‘Viola’ and ‘Emilie’ were selected as desirable intercrops. Correlation analysis results showed that there was a positive correlation between the characteristics of fresh and dry yield of fruit and chlorophyll a content, fruit number, fruit length, stem diameter, plant height and fruit diameter and internode number and chlorophyll b content. According to principal components analysis the first four components justified the main part of variation. According to the ratio of land equality (LER), cultivation of okra with cucumber cultivars including ‘Mirsoltan’, ‘Emilie’, ‘CUB-9042’, ‘CUB-9045’ were the most profitable intercrops. Based on several studies, intercropping will lead to better and more efficient use of environmental resources by plants. This technique can considerably reduce weed growth and distribution in agricultural fields. There are several reports on promising results of intercropping in different horticultural crops with improved qualitative characteristics and higher yield performance.

In conclusion, the results showed that cultivation of okra (cv. ‘Baker’) with the greenhouse cucumber cultivars including ‘Mirsoltan’, ‘Viola’ and ‘Emilie’ could be considered as desirable intercrops. Also, intercropping okra with cucumber had higher desirability than pure cultivation of okra in terms of yield and some of most important quantitative characteristics.

Plants survive in salinity stress by different mechanisms (Mustafa et al., 2020). Melon is grown in arid and semi-arid regions worldwide especially in where the salinity is a threat. Iran is known as one of major centers of diversity for melon in the world (Pitrat, 2008). There is a wide genetic variation among Iranian native melon landraces. This wide range of diversity can be exploited for increasing drought tolerance in breeding programs. Iran ranks fifth in global melon production (FAOSTAT, 2019). Cultivation of native melons in Iran is offten implemented in the margins of desert areas which have degrees of drought and salinity. Therefore salinity tolerance is known as important factor in melon cropping in Iran. Melon is known as a semi-salt-tolerant plant. Salinity stress causes numerous damages such as irregular growth and developement, metabolic disorders, yield loss and poor flesh quality of Melon. Tolerance of melon genotypes to salinity stress depends on the genetic tolerance of genotypes, environmental factoers like of salinity, and plant growth stage. The most marketable Iranian Melon genotypes are produced in warm and dry weather. According to the classification, Iranian Melon, is one of the plants adapted for semi-saline area (Sobhani & Hamidi, 2014).

This study was carried out in 2019 cropping season in Vegetable Research Center (VRC) of Horticulture Science Research Institute of Iran (HSRI) in factorial were administered in three replications design based on completely randomized block design with six melon genotypes including Durango, Shadegani, Shahabadi, Dargzi, Atashi and Khatouni and five salinity levels including 0, 30, 60, 90 and 120 mmol Sodium Chloride. Melon genotypes was planted in the sand in the greenhouse. The sand was washed three times with tap water and sterilized in 120 °C and 1 bar for 30 minutes. Seeds were sown in about 10 L of sterilized sand in plastic pots. Wet weight of oots and shoots were measured and then placed in the oven at 70 °C for 48 hours to measure the dry weight. Genotypes tolerance to salinity was evaluated by the Van-Hoffman index (Mangal & Hooda, 1988). Germination percentage and relative growth in traits in both wet and dry plant organs were analyzed in factorial statistical method using SAS 9.4. Comparing means of the traits were laied out with Duncan’s Multiple Range Test. All graphs were drawn using Excel 2013 software.

In 30 mmol of salinity, Dorango, Shadegani, Shahabadi, Dargzi, Atashi and Khatouni genotypes, respectively, and in 60, 90 and 120 mmol salinity Dorango, Shahabadi, Shadegani, Dargzi, Atashi and Khatuni genotypes, have the highest germination percentage respectively. Compared to the control (No salinity). Studying salinity tolerance of studied genotypes in vegetative growth stage showed that in 30 mmol salinity Shadegani, Dorango, Shahabadi, Khatouni, Atashi, Dargzi genotypes, respectively, in 60 mmol salinity Shadegani, Durango, Shahabadi, Khatouni, Dargazi genotypes, respectively. Atashi, at 90 mmol salinity, Shadegani, Durango, Khatouni, Dargzi, Shahabadi, Atashi genotypes, respectively, and at 120 mmol salinity, Shadegani, Durango, Shahabadi, Khatouni, Dargzi, and Atashi genotyopes, respectively. Germination was significantly different in the studied genotypes and decreased with increasing salinity level.

This result confirms the results of the similar researchs. Therefore, it is suggested that the salinity level and the proper genotype for that salinity level must be determined for a high yielding marketable fruit production.

The portfolio selection problem is one of the main investment management prob-lems. In the portfolio selection problem, robustness is sought against uncertainty or variability in the value of the parameters of the problem. This paper has been conducted for Robust portfolio optimization based on the mean-cvar approach. And introduces the linear mean-cvar model as a criterion for calculating risk and provides an optimal Robust mean-cvar model. Robust approach used in this research is the Bertsimas and Sim. In this approach, Robust counterpart presented for a linear programming model remains linear, maintaining the advantages of the linear programming model in the optimal model. The model developed in this research is randomly selected by real data of 20 stocks of the S&P 500 index for three years, this development help portfolio selection problem to consider uncertainty. Interval optimization is modeling approach to consider parameters uncertainty in this paper. Considering uncertainty make model more realistic. The results of model show that this approach has computational efficiency and on the other hand proposed model produce better solution in risk and portfolio rate of return point of view

The word biostimulant was apparently coined by horticulture specialists for describing substances promoting plant growth without being nutrients, soil improvers, or pesticides. The use of fresh seaweeds as a source of organic matter and as fertilizer is ancient in agriculture, but biostimulant effects have been recorded only recently. Chemical elements that promote plant growth and may be essential to particular taxa but are not required by all plants are called beneficial elements. The two main beneficial elements are Se and Si, present in soils and plants. Many effects of beneficial elements are reported by the scientific literature, which promotes plant growth, the quality of plant products, and tolerance to abiotic stress. This includes cell wall rigidification, osmoregulation, and reduced transpiration by crystal deposits, thermal regulation via radiation reflection, enzyme activity by co-factors, plant nutrition via interactions with other elements during uptake and mobility, antioxidant protection, interactions with symbionts, pathogen and herbivore response, protection against heavy metals toxicity, plant hormone synthesis and signaling. This study aimed to investigate the effect of different culture media and foliar application of some biostimulants (silicon, selenium, and seaweed extract) on growth characteristics and yield of tomato (cv. Dafnis) under hydroponic condition.

This study was a factorial experiment based on a completely randomized design with two factors of culture media (50% cocopeat + 50% perlite and 50% palm peat + 50% perlite) and foliar fertilizer application (control, concentration of 10 and 20% of seaweed extract, 25 and 75 mg/L sodium silicate and 4 and 10 mg/L sodium selenite) were applied in four replications.

This experiment showed that each of the main factors significantly affected the growth characteristics except stem diameter, number of leaves, and leaf area. There was no significant difference in terms of yield and yield components between palm peat + perlite with cocopeat + perlite. It was also found that foliar application of seaweed extract, silicon, and selenium significantly improved yield and yield components compared to the control treatment. So that among the studied treatments, the highest increase in yield was obtained with the application of 20 % concentration of seaweed extract as well as 75 mg/L sodium silicate.

In general, palm peat in combination with perlite can be used as a suitable media in hydroponic cultures. Also, foliar application of seaweed (20 %), silicon (75 mg/L), and selenium (10 mg/L) had positive and significant effects on vegetative growth and yield of tomato and can be recommended in commercial tomato greenhouses.

One of the significant problems facing capital market investors is choosing the right securities to invest in and create an optimal portfolio. Since the portfolio selection parameters cannot be considered fixed due to market and price fluctuations, a method that takes into account data uncertainty should be used. Robust optimization is a scientific solution to the problems in which data uncertainty is present. The present study has been conducted for Robust portfolio optimization based on the omega approach. The present paper introduces the linear omega model as a criterion for calculating risk and provides an optimal Robust omega model. Robust approach used in this research is the Bertsimas and Sim approach. In this approach, Robust counterpart presented for a linear programming model remains linear, maintaining the advantages of the linear programming model in the optimal model. The model developed in this research is randomly selected by real data of 20 stocks of the S&P 500 index for three years, the results show the high efficiency of the model that developmenting models under uncertainty conditions. The results also show that if conservatism increases, the value of the objective function will increase.

Empirical researches show that firm executives usually use discretionary accruals to earnings management, in such a way that it maximizes their bonus. On the other hand, these results show effects of the monitoring process on reducing earnings management. But, past researches has no response to the fundamental question how managers learn earnings management methods and how they adjust their actions against monitoring approaches? It is expected that this behavior is achieved implicitly and over time, which is called tacit knowledge. This research is aimed to investigate the effects of tacit knowledge on earnings management behavior at different levels of monitoring. This research is a positive and experimental research (using controlled environment). In the experiment plan, monitoring is conducted through internal audit. For this purpose, a scenario is designed for what should be experimented. The research results show that monitoring has a decreasing effect on the probability of earnings management for people with higher tacit knowledge; however, it has no significant effect on the probability of earnings management for people with less tacit knowledge.

Pea plant (Pisum Sativum) is very diverse and rich in nutrients and Tarom region of Iran is a suitable area for growing this crop due to its relatively cold climate. In order to identify the best cultivars in the area, the present study carried out using six new cultivars, Golsom, WolfItaly, Stardust, Utrillo, Gs-10, GreenArrow, and a local cultivar (Landrace) with three replications in Tarom region in cropping seasons of 2017-18 and and 2018-19. The plant height, number of main branches, number of lateral branches, mean green seed weight, pod length, green seed yield per plant, number of seeds per pod, weight of 100 green seeds, number of pods per plant and green pod yield per plant were measured. The analysis of variance showed that the difference among the cultivars for all the studied traits was significant except for the plant height, indicating a significant diversity among the cultivars in term of the studied traits. According to the mean comparison, Golsom and WolfItaly, which had no significant difference in most of the traits, were superior to other cultivars. The yields of green seed in these cultivars were 70.55 and 66.60 g plant-1, in average over two years, respectively. In order to evaluate the stability of cultivars for two years and also to identify the best cultivars in terms of total traits, graphical analysis was conducted. The results showed stability in Golsom and WolfItaly whichwere superior to other cultivars for total traits. Therefore, these two cultivars can be proposed for cultivation in Tarom area.

The Tacit knowledge is personal knowledge and skills unspeakable. This knowledge as the main body of organizational knowledge plays a key role in the success of organizations it is also an important stimulus to creativity and innovation. It is expected that managers in organizations when making important decisions, were in under the influence of their tacit knowledge and if they are placed under monitoring, reduce your opportunistic behaviors, therefore, the purpose of this study was to evaluate the effect of CEO's tacit knowledge on his interest in earnings management through Accrual-Based As well as reviewing the monitoring role of some of the audit committee's Characteristics on this relationship. Research data has been tested based on an example of a 550 Firm-year from 2013 to 2017. To analyze the research data, a multivariate regression model has been used. Findings of the research show that the tacit knowledge of CEO earnings management based on accruals has a positive and significant effect. But Contrary to the expectations of the researchers, financial expertise and independence of the Audit Committee have a significant impact on the relationship between tacit knowledge and accruals-based earnings management. Based on the results obtained, part of accruals-based earnings management of tacit knowledge of the CEO. But it seems that due to the weakness of the control environment in Iranian companies and the limited history of the audit committee, there is no accurate monitoring of the behavior of managers and this leads to the loss of other stakeholder's rights.

. In this research, response of almond cultivars included Tuono, Nonpareil,Mamaee, Shokofeh, Sahand, Azar, A200, A230 and 7-9 on GF677 and the GF677 in alkali conditions base on factorial experiment in completely randomized design with two factors and with three replication was investigated. The results showed that, with the increasing concentration of potassium bicarbonate in the water of irrigation,% nitrogen, potassium, calcium, magnesium and phosphorus, and the content of zinc and ironwas reduced and necrotic leaves increased but the rate of increase or decrease in the traits measured in the between cultivars together showed significant differences. In total the traits measured showed that Sh 12 anymore and then the cultivars of the A230 and Shokofeh as the most tolerant cultivars and sahand, 7-9 as the most susceptible cultivars in the high potassium bicarbonate concentrations were detected. Also, Sh12, A230 and Shokofeh could well tolerant in 15 mg potassium bicarbonate concentration in irrigation water. Also Sh 12 30 mMpotassium bicarbonate concentration partly would tolerant in the water of irrigation. As well as the results of this study showed that the type of a scion in increase the resistance the rootstock of GF677 to the high concentration of potassium bicarbonate was effective . Most scions (except Sahand and 7-9), has more resistance to high concentrations of potassium bicarbonate in comparison with non-graft rootstock.