فهرست مطالب reza zamani

Debt management, as one of the important aspects of fiscal policy in countries around the world, is constantly considered by policymakers. As public debt can have a positive impact on economic growth and can pose a threat to the financial and debt crisis, it must be managed properly and through appropriate rules. In this study, while examining the methods of debt sensitivity and stability analysis, Iran's experience in debt management in the first to sixth development programs after the Islamic Revolution (1979) has been studied and with attention to Iran's debt conditions on the eve of the seventh development plan, this paper proposes appropriate policies for effective debt management and control.
We find that Iran, in the Seventh Development Plan, can amend and extend the debt-based rule in paragraph "t" of Article 8 of the Sixth Development Plan, which is presented in this article. It is also necessary for the government to submit a table of indicators related to government debt (share of short-term debt, changes in short-term debt, net government debt) to the Parliament as it has been added as a new note to this article.

The increase in global competition and the need for diverse skills and innovation in doing things are the driving forces for prioritizing teamwork in organizations. Implementing and using work teams has become one of the most common changes in today's complex and dynamic environments. In such a way, dealing with complex problems requires the collective development of creative and innovative solutions and the creation of teamwork relationships. In the auditing profession, the importance of teamwork has been demonstrated. In this connection, using transformational leadership by managers and supervisors can have many benefits, including coordination between members, reducing emotional conflict, reducing conflict regarding allocating resources and responsibilities, and increasing collective commitment. Therefore, The quality of team interactions of independent auditors (including coordination, cohesion and involvement of team members). This research is a survey-descriptive type of research. In terms of the goal, it is also considered applied research in such a way that the researcher seeks to reach information that can solve a problem by using it. In the discussion of the scope of the research, there are three types of thematic, temporal and spatial domains. The subject area of this research is the effect of transformational leadership on the quality of team interactions with independent auditors. On the other hand, this research was conducted in 2022 since it seeks to explain the influence of the leadership behaviors of managers and supervisors among all the employees of auditing institutions that are members of the Certified Public Accountants Society of Iran and their data was collected through a questionnaire and analyzed using structural equation techniques. The results of the descriptive statistics of the research variables show that 1. Managers and supervisors almost implement transformational leadership in their institutions because, on the 5-point Likert scale, the variable of transformational, servant and moral leadership of the manager and supervisor is higher than the average of "3" (respectively, "3.442" and "3.509") so that the T statistic for all variables has a significant difference at the 95% level from the average. 2. The T statistic of team coordination and cohesion has a significant difference at the 95% level with the average of "3" (respectively, 8.25 and 7.38); therefore, there is relatively good coordination and cohesion among the members of the audit team. 3. The T-statistic of team engagement has a significant difference at the 95% level with the mean of "3" (-9.52), which indicates a relatively low engagement among audit team members. 4. Average audit team members, tenure and age of auditors are approximately 5, 5 and 34 years respectively. It should be noted that the measurement accuracy increases when the data's standard deviation is less. In this connection, according to the standard deviation obtained in table number 2, the standard deviation of all research variables is close to 1, indicating their measurement's good accuracy. Finally, in the range of 5 Likert options, the minimum and maximum limits of the respondents to all research variables were 1 and 5, respectively. Since auditors do not work separately, it is essential to know the people, tasks and environment of auditors because of their effect on their performance. As the importance of teamwork has been proven in the auditing profession, auditing firms are organizations with professional services that build their activities as a team. This is because the complex tasks involved in audit work require using different competencies and perspectives of team members. Therefore, considering the importance of teamwork, the effect of transformational leadership on the quality of team interactions was investigated in this research, the results are described below. The results of the research show that managers and supervisors who use the suggestions of team members, dedicate time to guide and train subordinates, emphasize the importance of foresight and achieve goals, and influence the emotional, psychological and behavioral states of team members, can cause coordination, reducing possible misunderstandings and improving commitment among your team members. The current research was done to help institutions, managers, supervisors and legislative bodies in the auditing profession. In this regard, according to the results of the test of research models that indicated the effect of transformational leadership on the quality of team interactions, including cohesion, involvement and coordination of team members, the use of transformational leadership by managers and supervisors can bring many benefits, including coordination between members, Reducing the emotional conflict, reducing the conflict regarding the allocation of resources and responsibilities, will lead to an increase in the sense of collective commitment. Therefore, it is suggested that managers and supervisors use transformational leadership mechanisms that include: allocating time to guide and train subordinates, using the suggestions of team members, emphasizing the importance of foresight and achieving goals, and influencing the mental, emotional and behavioral states of team members be used in order to create effective communication with team members and influence their behavior. Finally, it should be noted that this research faced the following limitations.2. There is a possibility of potential bias of managers and supervisors in connection with self-reporting.Because part of the information was collected through cyberspace, the researcher did not directly monitor the correctness of the answers provided by the sample subjects.

Investigation of effective factors in business cycles in Iran, from 2009:3 to 2018: 3, based on the Bayesian approach with emphasis on the effects of financial cycles, is the major purpose of this paper.  At first, using the Hodrick-Prescott filter, we extract business and financial cycles, and then we study the causal relationship between financial and business cycles, using the Granger causality test. There is a two-way causal relationship among the variables (GDP, Tehran Stock Exchange index, land value (per square meter), current government and non-government credits, oil revenues, and current government payments), except for the credits and business cycles. Based on the Bayesian approach, we found that housing sector cycles have negative and current government payment cycles have a positive effect on the business cycles, and both of them are significant. However, Tehran Stock Exchange index, current government and non-government facilities and oil revenues do not have a significant effect on the business cycles.

Due to the competitive environment in the global arena, organizations have paid special attention to work teams to maximize the value of their human capital. In this regard, the research literature has expanded significantly in the last two decades. The purpose of this research is to identify and classify the factors affecting the team performance of independent auditors through the Delphi technique. This approach was applied to determine the influential factors based on unstructured interviews of team performance of independent audits. In order to evaluated the data of 35 independent auditors (including supervisor, senior supervisor, manager and partner) by questionnaire through the Delphi technique. Results from this study   suggest that supervisor plays an important role in improving team performance.  Three major first keys are the intensity of the supervisor's influence on the subordinates, the fair treatment of the supervisor with the team members and the recognition of the supervisor toward the team members which allocate the highest score. The role of manager in mentioned behaviors is more important than other criteria after the role of supervisor. Moreover, other key factors affecting team performance include individual knowledge, time budget pressure, patience and trust among team members. Overall this research has noted conceptual overlap between the theories of service leadership, transformational leadership and ethical leadership. Finally, these results can help a lot in formulating the governance policies of auditing firms and legislative bodies in this profession through classified criteria affecting team performance.

In the approach of new institutionalism, the budgeting system's complexities have roots in its formation's historical development. Understanding this historical development from the perspective of institutions and organizations has made it easier to understand the complexities that the country's budgeting system is facing today. Using the social order approach and relying on the three elements of institutions, organizations, and violence control, this research has examined the budgeting system of Iran between years of the constitutional revolution and the end of the Qajar dynasty. In this period, the approval of the constitution, the internal regulations of the parliament, the law on the formation of the Ministry of Finance, the law on public accounts, the law on the Court of Accounts, and the writing of the budget law, as well as more predictability of resources and cost allocations by limiting the period of the budget have taken place. Also, checking the accounts of ministers, preventing illegal transfers, preparing and deducting the budget, increasing the power of tax collection, organizing the country's treasury and prohibiting the imposition of taxes based on personal opinion, and providing executive methods related to the budgeting system in addition to the formation of the parliament and the budget commission, the Audit Bureau, the Ministry of Finance and the commission for handling the income and expenditure of the ministries have led to the improvement of the quality of institutions and the development of contractual organizations with a permanent life in the budgeting system, which has caused the control of violence. By examining the budgeting system, one can conclude that the dominant coalition member groups in the period under review were princes, nobles, scholars, businessmen, landowners, the intellectual class, Russian and British governments. Examining institutions, organizations, and violence control show that the budgeting system has changed from a fragile limited access order to a basic limited access order in this period.

his study aimed to determine the mediating role of intolerance of uncertainty in the relationship between positive and negative perfectionism and university students’ depression, anxiety and stress. A number of 240 undergraduate and graduate students of Islamic Azad University Kermanshah branch in 2019-20 academic year were selected by convenience sampling method and responded to Positive and Negative Perfectionism Scale (PNPS; Terry-Short et al, 1995), Depression, Anxiety and Stress Scale (DASS; Lavibond & Lavibond, 1995) and Uncertainty Intolerance Scale (IUS; Freeston et al, 1994). The results showed that maladaptive perfectionism had a significant positive correlation with depression, anxiety and stress, while adaptive perfectionism has a significant positive relationship only with stress and has no significant relationship with depression and anxiety. The results also showed that intolerance of uncertainty has a strong positive relationship with both adaptive and maladaptive perfectionism and depression, anxiety and stress. The results also indicated that the hypothesized model had a moderate fit with observed data and the mediating role of intolerance of uncertainty in the relationship between research variables was not confirmed. The findings of the present study showed that the transdiagnostic structures have a significant effect on mental health and increasing the severity these variables carries the risk of reducing the quality of university students’ mental health.

Nowadays, global warming and climate change phenomena are considered as the most important threats to water resources and sustainable agricultural development. Due to the limitation of water resources in Iran, population growth and subsequent water demand increase, investigation of the effects of climate change on the water resources systems and agriculture is an important issue. In this study, the effect of climate change on inflow discharges to Jarreh Dam reservoir located in Zard River Basin was investigated. For this purpose, using the performance weighting method, among 20 atmospheric general circulation models (GCM), three models were chosen that were more compatible with historical data (CSIRO-Mk3.6.0, MIROC-ESM and GFDL-ESM2M). Then, precipitation and air temperature values at a height of two meters above the ground in future periods and under RCP4.5 and RCP8.5 climate scenarios were estimated. In order to rainfall- runoff simulation and estimating the inflow to the dam reservoir, the IHACRES model was applied and the daily precipitation, temperature and discharges series recorded at the Mashin Hydrometric Station in the period of 1976- 2005 were used to optimize the model parameters. After downscaling and generating the precipitation and temperature series and verifying the accuracy of the IHACRES model, the corresponding inflow discharge to dam reservoir for every climatic scenario was simulated. The results showed that the value of inflow to dam reservoir has decreased under both considered scenarios. The annual average of inflow into Jarreh Dam reservoir will decrease 27 and 40 percent under RCP 4.5 and RCP 8.5 scenarios, respectively.

Coordination, cohesion and conflict between team members as the quality of social interactions can have a significant impact on team performance. Therefore, the purpose of the present study is to investigate the effect of ethical leadership on coordination, cohesion and conflict between members of the independent auditors team. In this regard, the data of 181 employees of private auditing institutions, members of the Certified Public Accountants Society of Iran, were collected through questionnaires in 2021-2022 and analyzed using structural equation modeling with partial least squares approach and SPSS and SMART PLS software. The results of the research show that the ethical leadership of the manager and supervisor has a positive and significant effect on the coordination and coherence between the members of the audit team and reduces the conflict between them. The findings of the research improve our understanding of the role of ethical leadership in order to improve team performance and consequently audit quality, which makes this issue a unique focus for applying the management and employment policies of audit institutions and a basis for specifying audit quality criteria for legislative institutions. (for example, the society of official accountants of Iran) provides.

This paper has two major purposes analyzing the franchise formation in Iran (1906-1911) and its expansionin the 20th century. All theories of the franchise are categorized into six groups (enlightenment, party competition, the middle class will, redistribution, social order, and political economy). Based on these theories, it has been shown that in the early period of the formation of elections in Iran, the trade union elections (1285) had a redistributive function and in contrast to the one-degree elections of 1290, had an enlightening function.With attention to mentioned theories, we found that the franchise adjustment in Iran in the 20th century does not have a fixed and linear trend and this level of access has varied over time. Moreover, it has been shown that both after and before the Islamic revolution, franchise expansion in Iran is compatible with both social order and redistribution theories.

AbstractNutrition or enrichment is an important issue in all aquatic ecosystems of the world and wetlands are one of the most sensitive habitats to this problem and assessing the trophic status of a wetland is the first step in assessing its quality. The aim of this study was to investigate the water quality characteristics and nutritional status of Ainak wetland in Rasht using the Carlson trophy index. The area of this water zone is 36.5 hectares and its water supply source is rainfall and urban wastewater and Sefidrud river. This wetland is located in the west of Rasht metropolis and consists of four different parts. In order to determine the physicochemical factors of water in each section of a station, sampling and sampling from autumn 1396 to summer 1397 were performed seasonally in them during a year and the annual average of the factors showed that: water temperature 3 times / 18 ° C, pH equal to 7.21, Water soluble oxygen 2.75 mg / L, BOD59 / 10 mg / L, COD42 / 24 mg / L, TDS25 / 733 mg / L, total nitrogen 21.5 mg / L, chlorophyll A 0.062 mg / L, total phosphate 0.95 mg / L, depth Disk visibility was 0.35 meters. The average annual Carlson trophy index of this wetland was determined based on the depth of viscous disk viscosity 76.78, total phosphate 99.80 and chlorophyll A 69.74. It has a fundamental action to improve nutritional conditions.

We use budget expenditure approach to evaluate tax evasion of Self-employments in Iran. As Self-employment guilds covers various jobs, we choose dentists a sample. Facing limited data access, we use household budget expenditure in2016. Although it is impossible to explain tax evasion and potential of one expert, we use household budget expenditure approach for the first time to evaluate tax evasion in Iran. At first, income of dentists’ society has been calculated; then using the rule of tax law, we evaluate the income tax they should pay. Finally, we compare real income tax paid with calculated income tax to extract the tax evasion. As there is not a unique data for the number of dentists in Iran, and two national responsible institutions have two different data, we define two scenarios. The numbers of dentists are considered 20405 and 26301 persons in the first and the second scenarios, respectively. We found that in both scenarios, similar to other countries in the world, such as the united states, England, Italy, Russia, and Greek, self-employed individuals have high level of tax evasion and it is necessary to boost the efficiency of Iranian tax system in through the rise of government expenditure transparency and also decline of tax evasion.

In the competitive world of the recent century, companies are required to invest commensurately innovation in order to succeed and consolidate their position. Also, in order to stay competitive, companies must consider innovation as an important component of strategy formulation. In this regard, the purpose of this study is to investigate the relationship between focus on major customers and innovation in listed companies. The statistical sample of this research using the systematic elimination method includes 142 listed companies in the period 2009-2019, The statistical method used, is the regression method to panel and composite data. Findings show that focus on major customers only affected executive innovation, among different dimensions of innovation, including research and development activities, technical innovation, individual innovation, executive innovation, ancillary innovation and management accounting innovation. Accordingly, the minor role of major customers in influencing the company's strategic policies regarding innovation activities is observed.

The high quality of auditing increases investor confidence in financial statements and improves the transparency of financial markets and is seen as an effective regulatory mechanism to prevent managerial opportunistic behavior to reduce representation costs between manager and owner. The purpose of this study was to investigate the effect of locus of control on the relationship between psychological empowerment and audit quality. Using standard questionnaires, the required data were collected by all professional staff of auditing firms member of Iranian Society of Certified Accountants in 2018 and 2019 and analyzed using SPSS software and macro process.  The results show that the psychological empowerment of auditors has a positive and significant relationship with audit quality. Also, the results show that by increasing the internal locus of control of auditors, the positive relationship between psychological empowerment and audit quality improves. In other words, employees with high psychological empowerment and internal locus of control perform the audit with the highest quality. According to the research findings, it is better for auditing firms to use the capabilities, skills and initiative of their employees and to implement and implement ethical leadership that increases the empowerment of employees in their institutions.

The rocket design with low motor weight and more power paves the way for researchers to develop innovations in rocket engines. Combined propulsion design focuses on the simultaneous combustion of solid and liquid propellant components in the combustion chamber. In the present work, simultaneous combustion modeling of propellants (solid and liquid) was done. By writing house code and applying simplifying assumptions, the propulsion system behavior was analyzed. Different compositions were considered for systems with 250, 500, 750, and 1000 kg total mass of propellants. It shows by increasing the solid propellant percentage to 60%, "the maximum thrust" was reached its maximum value while decreasing the motor combustion time. When the solid propellant percentage increases, "total impulse" increases accordingly, and the specific impulse decreases. In another comparison, for a propellant combination with 150 kg of the solid propellant charge and 100 kg of liquid propellant charge, the injection rate related to liquid propellant was adjusted at 4, 8, and 16 liters per second. The results show by increasing injection rate, maximum thrust increased, and total impulse decreased. The "specific impulse" was almost constant.

The impact of export diversification and export composition, as two major parts of export section, on economic growth (case study of Iran) are the major purposes of this paper. To extracting technology level of export basket, bases on SITC 3 digit codes, as our innovation, we use TCC Systerm software to convert Iranian export HS data to SITC. Using FMOLS for 1992-2017 duration, we studied the effect of export diversification and its composition on Iranian economic growth. We found that one percent decrease in export diversification leads 0.158 percent decrease in economic growth, and also one percent increase in share of high-technology exports leads to 0.39 percent increase in economic growth. Therefore, it is necessary to establish Iranian non-oil export promotion strategy on both new comparative advantage creation and high technology products.

Philip George Zimbardo was born in 1933 in the US to a family of Sicilian immigrants. In 1954. He completed his B.A. with a triple major in Psychology, Sociology, and Anthropology. During his master's degree studies he was under the influence of Carl Hovland who conducted research on the effect of propanda on soldiers during the war. For his Ph.D. disertation he studied the factors influen-cing opinion conformity. In 1957, he completed his Ph.D. in Psychology. He is well respected for his Stanford Prison Study. However, Zimbardo's research has concerned many areas of psychology. His research has been mainly centered on the issue of how good peaple can do evil deeds and how the power of the social situation can overwhelm and distort the values and behavior of individuals. His other areas of interest include shyness and motivation.

From the constitutional revolution (1907) to the Islamic revolution (1979), Iranian governments had been fluctuated sharply (longevity of government from 3 days to more than 12 years). This situation was the result of permanent competition between the king, parliament, government, interest groups, and also international political conditions. In this paper, we study the effect of mentioned conditions on economic growth. For this purpose, we define 7 political instability indices and examine the best definition for political instability that was suitable for the Iranian condition in mentioned duration. Using the Solow growth model and OLS approach, we find that when the longevity of government was smaller than four years, or the longevity of two of three sequential governments were smaller than one year, then Iran experienced political instability and it shrinks the economic growth. Finally, we find that when the government was politically stable, and institutional constraints on government by other branches were strong, the Iranian economy experienced positive and reliable economic growth. These conditions had been experienced in three periods of time: 1927-1939, 1955-1960, and 1964-1977. It means that the duration of 1907-1979 can be divided into two major parts: duration of political stability with remarkable economic growth (for three mentioned periods), and duration of political instability with high economic fluctuations or recession.

Today, technology is an integral and integral part of human life. In addition to its benefits, it has had many negative consequences. Civilization is one of the most important components in the lifestyle of people who are affected by the damage caused by modern technology. In this research, it has been tried to study the fields of causing damage to lifestyle and developments caused by technology and cyberspace, and to explain the issue in a scientific and research way. The results indicate that the values ​​and traditions of families and lifestyles (especially Islamic lifestyles) have not been completely destroyed. However, due to the undeniable developments of cyberspace and advanced technology, it is necessary to reduce the harms caused by proper management and use of technology and try to protect the privacy of the family.

The purpose of this study is investigating the effect of leadership style of consideration and structure in regard with moderator role of organizational position to promote the auditors' job satisfaction, as the level of job satisfaction is an important factors to increase the efficacy, and turnover rate in auditing institutes and results in the auditors' performance. Using a questionnaire, data from 292 auditors working at auditing institutes who were members of Iranian accountants' community were collected and analyzed. Findings of this study show that significantly positive relationships exist among structure in leadership style, consideration in leadership style and organizational position. Overall, the study show that senior managers using consideration in leadership style and structure in leadership style to present (an example, maintain the employees confidence through training them, appreciation of doing good work, deciding how to do work and insisting on fulfilling the standards) increase auditors' job satisfaction, especially at lower levels of the institute (for example the auditor and auditor's assistant).

Inlet patch (IP) lesion is the presence of gastric columnar epithelial tissue outside of the stomach. Symptoms such as a lump in the throat, chronic cough, laryngitis, or other mouth-throat symptoms may be IP-related only and have no other abnormalities. This study aimed to determine the relationship between globus sensation and structural disorder of Inlet Patch in patients with gastroesophageal reflux disease

The case-control study was performed in patients who were referred to the endoscopy ward of Sina Hospital in Tehran from October 2016 to October 2017. Inclusion criteria were diagnosis of gastroesophageal reflux and endoscopic indications. Patients who had endoscopic indications and underwent endoscopy were evaluated. Information on reflux esophagitis and inlet patch structural disorder were determined. Symptoms of reflux, including a lump in the throat, were identified and recorded. Then the frequency of globus sensation in patients with inlet patch structural disorder (patient group) and without it (control group) was compared.

A total of 100 patients with gastric reflux participated in this study. Patients included 42 men (42%) and 58 women (58%). The mean age of patients was 41.17±10.35 years (18-77 years). The severity of mild reflux was 57%, moderate reflux was 27% and severe reflux was 16%. 28% of patients had a lump in the throat and 12 patients had an inlet patch. There was a statistically significant relationship between inlet patch and globus sensation (p=0.001). All patients with inlet patch had globus sensation. 81.8% of patients without inlet patch did not feel a lump in the throat. The results showed a statistically significant difference between the two groups with and without inlet patch in terms of globus sensation in general and in terms of different clinical variables (p=0.001).

The findings of the study showed that inlet patch had a significant relationship with the feeling of a lump in the throat and all patients with inlet patch felt Globus sensation.As the result, to diagnose a patient with an inlet patch, other causes such as esophagitis, hernia, heartburn and metabolic syndrome should be ruled out.

Analysis of optimum and threshold rates of government debt in Iran and the effect of public debt on economic growth are the major purposes of this paper. As government debt is both economic and political phenomena, there are a lot of political economic literature that focus on some dimensions including and intergerneration redistribution, re-election of governments, , political budget cycles, , fiscal illusion, bargaining in legislation. Government debt effects on economic growth through six channels including government expenditure, interest rate, future tax, possibility of vicious triangle crises (debt, bank, and currency crises), and counter cycle policies. There are three points about the effect of government debt on economic growth. Some focuses on positive effect, some focuses on negative effect, and the last focuses on threshold effect. Using yearly data from 1974-2016 and with OLS approach, we show that the relationship between government debt and economic growth in Iran is inverse U, and the optimum rate of debt index (portion of government debt to GDP) in Iran is about 54.16 percent and the threshold level is about 108.32 percent. Moreover, it has been shown that from 1974 to the half of 1990’s, public debt to central bank was more than public debt to banking system, but after the middle of 1990’s this trend has been reversed.Comparison of the composition and the quality of public debts of Iran with other countries shows that major part of Iran’s public debt is short-run, while in developed countries, long-run debts are the major part, and as the portion of short-run debts goes up, the risk of dishonor increases; so it is necessary that some parts of Iran’s debt changes from short-run to long-run.

Managers of organizations have realized in the last decade that human capital is of utmost importance for achieving sustainable competitive advantage and productivity. Hence, this study is aimed at designing a model for presenting effective and significant human capital indicators in a military university for increasing effectiveness and efficiency and offering practical suggestions. The required data were collected from 15 experts of a military university through a questionnaire. The data were analyzed using MATLAB and SUPER DECISIONS software. The results of ISM-ANP evaluation indicated that the indicator of constant education was identified as the most important factor, while professional knowledge, work experience and personal creativity occupied the significant positions. Consequently, the university under study is recommended to hold a variety of constant education programs, formal and informal learning activities, and to establish a knowledge management system among the employees. It is also suggested that the university develops and implements an appropriate culture capable of embracing new and diverse ideas regarding the issue.

In order to study the conservation status of the plant species and ecosystems of Gilan province (North of Iran), an alien species was observed in some ponds in the east of Rasht, which covered the surface of ponds. The plant samples were collected and photographed; also the relevant environmental data were recorded in situ. The collected specimens were studied with various scientific resources and led to the identification of the species as Pistia stratiotes which is commonly known as “water lettuce”. This species is recorded for the first time from Iran. The plant is pan-tropical and is considered to be one of the most widely distributed aquatic invasive plants in the world. The paper presents data on taxonomic remarks of this plant along with some notes on its geographical distribution and habitat. This report also highlights the need for implementing early control measures with special emphasis on all freshwater habitats in the northern parts of the country.

In this study, the effect of socio-economic variables on bread demand has been investigated using AIDS model and micro data. In this model, socio-economic variables such as age, gender and marital status of household breadwinner, his/her own level of education and that of the spouse’s, household size, and employment status and income level of household members have been used. A dummy variable is also used to account for implementation of targeted subsidies law is also used and, in this study, it shows the effects of this policy. To meet this end, the Almost Ideal Demand System (AIDS) is applied. This model has been estimated using the consolidated data and Seemingly Unrelated Regression (SUR) method and the information from more than 165,000 urban households in the country for the years 2007-2015 and for different income groups (low income, medium and wealthy). The results of this research show that, during the period under study, bread was an essential goods for all income groups. The price elasticity of bread demand for all income groups was 0/5. Therefore, bread is an inelastic goods for all income groups. Also, the coefficients related to household size, level of education for the breadwinner and his/her spouse, employment status and marital status of household breadwinner and the dummy variable of targeted subsidies law are positive and significant. The coefficient related to the age of household breadwinner for poor and middle-income households has been estimated to be positive and for wealthy households it has not been found to be significant .The coefficient belonging to the gender of the head of household for poor households has been estimated to be insignificant and for middle-income and wealthy households it has been estimated to be positive and significant.

Audit quality is a fundamental element that reflects the demand for audit services. Also, high audit quality improves the credibility and continuity of profession and audit firms. The purpose of this study is to investigate the Premature Sign-Off Procedures and Underreporting Time of Audit as reducing the quality of audit and, ultimately, the long-term interests of audit firms. In this regard, the data of 157 employees of the auditors of the member of the audit firms of the member of Iranian Association of Certified Public Accountants in 2019 and analyzed using multiple linear regression analysis in SPSS software. The results of the research show that the psychological empowerment of auditors, which consists of dimensions of meaningfulness, competence, autonomy and influence, has a negative and significant effect on the early termination of procedures and the lack of accountability of the audit work time. Therefore, the greater the ability of auditors to have an impact on the results of the audit work in pursuit of positive and acceptable goals and values and / or their importance for their work, the behaviors such as early termination of audit procedures and low reporting time due to It does not produce negative outcomes for the institution and audit profession, and vice versa, in order to advance the institution and the audit profession.