zohre heydari

Maintaining and strengthening human resources in auditing institutions, nurturing and maintaining partners, managers, supervisors, senior auditors, and auditors, preventing the departure of capable auditors from the profession, and increasing the quality of auditing hold significant significance within auditing firms. Therefore, gaining insight into auditors' viewpoints on implementing talent management strategies and assessing auditors' performance arises as an essential endeavor. In this study, we investigated an extensive range of talent management practices in the Iranian auditing field, encompassing areas such as policy establishment, recruitment, ethics oversight, training, supervision, compensation, work-life balance, and succession planning. Our focus was on assessing auditors' perceptions of talent management's status and auditors' overall performance. The statistical population of this study included partners, managers, supervisors, and auditors of auditing firms. The data collection tool of this study was a questionnaire distributed among 181 participants to gather the required data. T-test and ANOVA statistical tests were used to analyze the achieved results. The outcomes revealed that the conditions related to compensation, formulation of talent management policies, education and development, work-life balance, and succession planning were relatively unfavorable within auditing firms. The situation of ethical management and the performance of auditors in auditing firms were favorable. While the outcomes for other elements like recruitment, supervision, and review were not statistically significant, these mentioned components still held an average above three. The ANOVA test outcomes revealed a noteworthy distinction among the viewpoints of four groups – partners, managers, supervisors, and auditors – within auditing firms concerning talent management techniques and auditors' performance. These discrepancies were apparent across 41 statements related to talent management practices and five statements regarding auditors' performance, with the most notable dissimilarities occurring between partners and auditors. The results of this study indicate that regarding the components of talent management for which there is a specific regulation or standard requirement, the situation of using the components of talent management has been somewhat appropriate. However, in other cases where there is no legal obligation or pressure, the situation of talent management is not very favorable. The results of this study can be used by the Iranian Society of Certified Public Accountants and auditing firms.

Analysis financial distress is an important phenomenon for investors, creditors and other users of financial information. Determining the probability of a company’s distress before occurrence of distress and bankruptcy is considered a very interesting and attractive subject and can be useful for both managers, and investors and creditors. In this study, using the information of 6 financial years during the period 2011 to 2016 in industry agriculture and food materials industry, the factors affecting financial distress and predicting it through methods based on machine learning (NBC and AdaBoost) have been studied. The results of the study indicate direct impack and inflationon, indirect impact of the ratio of non-executive directors, Stock returns, the ratio of operating cash flow financial distress. The results also show that AdaBoost method, using financial and economic data, has higher capability in predicting financial distress compared to NBC method.

Firms with poor corporate governance, compared to companies with good corporate governance, are more likely to respond to major economic shocks. Since there is a direct relationship between the value-added with corporate governance tools for shareholders, The purpose of this study is to investigate the relationship between some corporate governance tools and firm value in terms of economic sanctions.

Research hypotheses were tested in a community of 114 companies accepted in Tehran Stock Exchange during the period of 2008-2016 through multiple regression equations of panel data using Excel and Eviews9 software.

Research findings suggest that there is no significant relationship between board characteristics and firm value. However, there is a negative and significant relationship between the economic sanctions and the firm value. Also, the results show that economic sanctions do not affect the relationship between board characteristics and firm value.

Based on the results, economic sanctions have a negative effect on the firm value by restricting business transactions. on the other hand, Due to differences in the cultural and economic context of Iran with other countries, the interactive effect of board characteristics and sanctions on the firm value is not meaningful.

Many built structures in rivers have been destroyed or damaged due to lack of proper understanding of scouring. Therefore, predicting the maximum scour around structures in the river has a great importance. Groins widely are designed and constructed in order to river training in the country. This method, which is one of the most effective ways to stabilize the river banks are expanding day by day. In this research, bed deformation around permeable and close groins with different percentage of permeability was numerically simulated by using some of turbulence closure models. Then numerical simulation results were compared with experimental advantages.and at leastAnd, by using the best model of turbulence and calculating the transverse flow criteriaes created by the presence of a groin, the effect of the permeability of groine on the transverse flow power and the longitudinal distance in the downstream of which the continuity of the transverse flow continues is determined.

In other to compare the obtained results from numerical simulation with laboratory advantages, laboratory results around close and permeable groins with 30, 50 and 70 percent of permeability in a flume were used. The length of mentioned flume was 14m, the flume width and height’s was respectively 2 and 0.5m. The slope of its floor was near Zero. Discharge is 50 liters per second, and the average diameter of the bed materials is 0.26 mm and clear water conditions. For numerical modeling, Flow-3D software was used.

The comparison of results of numerical simulation and experimental advantages shows that numerical simulation can predict the bed topography around permeable groins with different percentage of permeability and close groins in channel by live bed as well. In the following, the effect of permeability on power of vortices created around the permeable groins was studied. For this purpose, some criteria that demonstrate the power of secondary flows were computed. Then the changes and continuity of these criteria before and after the permeable groins with different permeability was studied. In the following the same criteria were predicted by ANN method and the advantages of ANN method was compared with results of numerical simulation method.

numerical simulation and especially Flow-3D software can predict the location and maximum scouring around impermeable and permeable groins with different percentage as well. And also the changes of power of secondary flow at the upstream and downstream of groin have a relation with percent of permeability of groin. The ANN results for predicting the criteria of power of secondary flow in different cross section and for different percent of permeable groin shows that this method also has good performance. The results for the calculated cross-flow criteria also indicate that the deviation of the flow by a groin can be roughly ignored with a permeability percentage of more than fifty percent, and for impermeable groin, cross flow continue to extend over 1.4 times the length of the groin. Keywords: permeable and close groins, scour, secondary flow, vortex, numerical simulation, ANN

One of the issues helping make investment decisions is appropriate tools and models to evaluate financial situation 0f the organization. By means of these tools, investors can analyze financial situation of the organization and identify financial distress or an ideal condition, they become aware of making decisions to invest in appropriate conditions. The main objective of this study is to evaluate the power of using data mining models which are among new tools of prediction. This tool was used to predict the bankruptcy of companies listed in Tehran stock exchange and comparison the results with the Altman model as one of the prevalent methods of prediction the bankruptcy of a company. The research data includes information of all companies listed in Tehran stock exchange during the years 2013 to 2018 subjected to Title 141 of the law of trade and were bankrupt. Variables used in both models were five financial ratios. The data mining models on the average in the base year had a predictive ability of 92.4 percent and the Altman model had a predictive ability of 82.41 percent. Considering the results, it was shown that the data mining model has more power to predict bankruptcy.

In the current knowledge-based economy, intellectual capital is the main operating excellence and maintain the company's competitive advantage. In current situation of economic of Iran, this subject is more important. The main objective of this paper is to investigate the influence of intellectual capital and its components on the market value and the financial performance of the knowledge-based industries. In this paper, for the intellectual capital measurement is used from pulic model. The time period of 1387-1390 and the selected sample includes 33 company. Research using the method of panel data regressions is performed. The results suggest that between the intellectual capital with financial performance and market value of knowledge-based industries, there is a significant correlation. As well as the results of the research show that among the constituent elements of intellectual capital, the capital employed efficiency has created the most influence is of knowledge-based industries EPS and the effects of human capital in knowledge-based industries to create value added cannot ignore.