A study on relationship between audit quality and earnings management in Iranian banking industry

This paper presents an empirical investigation to study the relationship between audit quality and earnings management in Iranian banking industry. The proposed study gathers the necessary information from 18 different Iranian banks over the period 2005-2012. The study considers the effects of three independent variables including type of auditing, tenure of auditing and size of bank on earning managements. The result of our survey has indicated that there was a meaningful and reverse relationship between type of accounting and earnings management. In addition, the longer an auditing firm perform auditing program, the better the firm reports earnings management. Finally, as the size of firm increases, there is a better earnings management

The Dutch Energy Markets in 2009: Target Scenario – Obstacles – Measures

Competition on the wholesale gas market is still in its early stages. Measures have already been put in place to eliminate some shortcomings, these are the new market model and the market-based balancing system. Both of these are the result of the Gas Letter from the Minister and the underlying TTF advice from the NMa. These measures facilitate a development towards more competition. But for a better functioning market the commitment of all market participants is required. Gasterra, the exclusive marketer of Groningen gas, has a key responsibility here. Energy suppliers should be able to obtain gas on the TTF in the required periods and quantities. Otherwise the development of the wholesale gas market will just be stalled further.Monitoring, electricity, gas, competition, infrastructure

The Relationship between Sense of Coherence and Coping with Stress Among Emergency Room Physicians

Physicians face different stressful situations daily when caring for patients in the emergency room (ER). The individual ER physician’s ability to cope with stressful situations varies considerably and affects patient care. Developing a sense of coherence (SOC) is thought to be one of the significant strategies for self-regulation in stressful conditions like those in the ER. The purpose of this research was to examine the relationship between SOC and coping abilities among emergency physicians in the United States. The study used a quantitative, cross-sectional design to assess physicians’ SOC and coping skills using an SOC scale and a coping scale, respectively. The salutogenic theory—the theoretical framework in the study—explains how emergency physicians need to understand the stressors in their line of work, define the meaning of these stressful situations, and establish ways of coping with them. The research questions focused on whether a correlation exists between the SOC elements and the various aspects of stress. Convenience sampling was used to obtain a sample size of 140 ER physicians. The findings revealed a statistically significant relationship between SOC and coping with stress (p = 0.002) analyzed by SPSS. This study has implications for positive social change. Its results could improve understanding of SOC among ER physicians and thus enhance their coping skills and, ultimately, improve patient care

Survey of calcium oxide as a heterogenous catalyst for biodiesel production from restaurant waste frying oil

Background and Aims: Today, biodiesel is being produced and consumed worldwide as one of the main sources for replacing fossil fuels. The purpose of this study was to investigate the production of biodiesel from restaurants waste frying-oil using commercial calcium oxide as a heterogeneous catalyst. Material and Methods: In this experimental study, commercial calcium oxide was activated by calcination at 750 °C for 5 hours in an electric furnace with a temperature rate of 10 °C /min. Operational parameters for the production of biodiesel in the presence of calcium oxide included weight percent of catalyst, molar ratio of methanol to oil, and reaction time, all were investigated at three levels. Also, the study was carried out ethically and there was no bias and confinement on the part of the researcher during the research process. Results: Optimum conditions for the production of biodiesel in the presence of calcium oxide were obtained as the molar ratio of methanol to oil 12:1, the reaction time of 3 hours and the weight percent of catalyst 2 at 62 °C. Under obtained optimum conditions, the maximum production efficiency of biodiesel from waste frying oil of the restaurant was 95.5±1.22%. Conclusion: The use of commercial calcium oxide showed a great efficiency in the production of biodiesel from waste frying oil of restaurants. Calcium oxide thus is considered to be a very effective catalyst in biodiesel production. Keywords: Biofuel, Calcium Oxide, Waste frying oil, Reusabilit

Special features of fracture network in Iranian fractured reservoirs

U raspucanim ležištima nafte zbog postojanja dva različita tipa porozne sredine, nazvane blokovi matriksa i pukotine, postoji više vrsti ponašanja ležišta. Zbog kompleksnosti strukture raspucanih ležišta, pridobivanje nafte je rezultat kombinacija nekoliko mehanizama proizvodnje kao što su gravitacijsko dreniranje i apsorpcija. Kapilarne i gravitacijske sile su dvije glavne sile koje kontroliraju ove mehanizme proizvodnje. Ovaj rad je usredotočen na utjecaj kapilarnog tlaka pukotina koji je različit od nule, relativnu propusnost pora koje nisu pravocrtne, pojavu reinfiltracije, visinu bloka matriksa i ponašanje aktivnih mehanizama u raspucanim ležištima za vrijeme prirodnog iscrpljivanja ležišta i injektiranja nemješljivog plina. Terenske studije simulacije polja napravljene su korištenjem simulatora ECLIPSE s formulacijom obične sirove nafte i opcijom dvostruke poroznosti. Rezultati simulatora, obzirom na relativnu propusnost pora koje nisu pravocrtne, pokazuju da utjecaj tog parametra na ponašanje ležišta ovisi ne samo o fizičkim svojstvima pukotina već i o kapilarnom tlaku praga matriksa i visini bloka matriksa. Rezultati simulacije pokazuju da je na pridobivanje nafte utjecao, u rasponu od 1% do 2%, razmatrani kapilarni tlak praga matriksa od 0,007 bara (0,1 psi) do 0,214 bara (3,1 psi). Isto tako na pridobivanje nafte utječe, u rasponu od 1,5% do 0,5%, razmatrana visina bloka matriksa od 4,57 m (15 f5) do 18,29 m (60 ft). Naši rezultati simulacije sugeriraju da je za raspucana ležišta s malom visinom bloka ili velikim kapilarnim tlakom praga matriksa, neophodno iznaći adekvatnu, od nule različitu, krivulju kapilarnog tlaka pukotina. Nakon toga smo proučili djelovanje relativne propusnosti zakrivljenih pora na ponašanje ležišta. Rezultati su istaknuli ovisnost utjecaja relativne propusnosti nelinearnih pukotina na visinu bloka matriksa. Rezultati simulacije dobiveni primjenom različitih visina bloka matriksa pokazuju povećanje iscrpka u rasponu od 2,3% do 5,2%, primjenom injektiranja nemješljivog plina. Stoga su ovi rezultati pokazali da ležišta s najvišim blokom matriksa mogu biti dobri kandidati za primjenu injektiranja nemješljivog plina.Due to the presence of two different types of porous media, namely matrix blocks and fractures; there are varieties of reservoir performance behaviors in fractured oil reservoirs. Because of this complex structure of fractured reservoirs, oil recovery is the result of the combination of several production mechanisms such as gravity drainage and imbibition. Two main forces controlling these production mechanisms are capillary and gravity forces. This work is focused on the influence of non-zero fracture capillary pressure, non-straight line fracture relative permeability, reinfiltration phenomenon and matrix block height on the performance of active mechanisms in fractured reservoirs during natural depletion and immiscible gas injection project. The field simulation studies were performed using ECLIPSE commercial simulator with black oil formulation and dual porosity option. Simulator results considering non-zero fracture capillary pressure indicated that the influence of this parameter on reservoir performance depended not only on fracture physical properties, but also it depended on matrix threshold capillary pressure and matrix block height. Simulation results indicated that oil recovery was affected by the range from 1% to 2% considering matrix threshold capillary pressure of 0.1 psi (0.007 bar) to 3.1 psi (0.214 bar). Also oil recovery was affected by the range from 1.5% to 0.5% considering matrix block heights of 15 ft (4.57 m) to 60 ft (18.29 m). Our simulation results suggest that for the fractured reservoirs with small block heights or with large matrix threshold capillary pressure, the appropriate non-zero fracture capillary pressure curve is necessary. Subsequently we have investigated the effect of non-straight line fracture relative permeability on reservoir performance. The results emphasized that the matrix block height depended on the influence of linear line fracture relative permeability. Simulation results acquired by applying different matrix block heights indicated the enhancement in oil recovery by immiscible gas injection in the range from 2.3% to 5.2% considering matrix block heights of 15 ft (4.57 m) to 60 ft (18.29 m). Hence, these results showed that the fractured reservoirs with the highest matrix block heights could be good candidates for implementing the immiscible gas injection operation

Regeneration of Distressed Areas of the Central District of Ahvaz City via the Sustainable Development Approach

Central city districts and their old roots in history have high potentials in terms of their geographical centrality, easy accessibility, as well as historical and cultural characteristics. Despite their positive characteristics, those districts suffer from physical problems (e.g., urban distressed fabrics), environmental issues, poor infrastructures, etc. Ahvaz is one of those cities with these characteristics whose urban fabric is distressed and needs strategic plans and executions. The aim is to direct the central district of Ahvaz towards sustainability with strategies and plans based on the sustainable development approach and using systematic vision models. Thus, the issue of regeneration of distressed areas is very significant in this regard.The research used the random sampling method to select the participants. The research analysis was conducted using Strength, Weakness, Opportunity and Threat, Quantitative Strategic Planning Matrix, Oregon Model and Quality Function Deployment (QFD) model approaches. The study is an applied, descriptive-correlational research. The data were collected via the library research and field study techniques. After analyzing and investigating the data comprehensively, the research offered executive strategies for the success of sustainable development of the study area. The most important strategies obtained from the analysis are constructing green spaces such as green belts in the riverbank of the Karun River, improving the state of paths leading to historical monuments to the tourists’ access, and beautifying walls of buildings near the riverbank

Effect of Drilling Fluid Properties on Rate of Penetration

Zadaća ovoga rada je odrediti učinak svojstava bušačih fluida na brzinu bušenja u ležištu koristeći dnevne izvještaje bušenja. Na osnovi naših studija na terenu, slijedeća svojstva bušačih fluida u nejednakom omjeru utječu na brzinu bušenja: težina isplake, plastična viskoznost i koncentracija krutih čestica. Rezultat ove studije pokazuje da je čisti učinak svojstava bušačeg fluida na brzinu bušenja manji no što se smatralo. Brzina bušenja smanjuje se povećanjem plastične viskoznosti, koncentracije krutih čestica i težine isplake. Smanjenje brzine bušenja više se pripisuje povećanju dubine, zato što se povećanjem dubine povećava čvrstoća stijene i smanjuje poroznost.The scope of this work is to determine the effect of drilling fluid properties on penetration rate in a field using daily drilling reports. Based on our field studies the following drilling fluid properties affect penetration rate to varying degrees: mud weight, plastic viscosity and solid content. The result of this study shows that the net effect of drilling fluid properties on penetration rate is less than what it thought to be. Penetration rate is decreased by increasing plastic viscosity, solid content and mud weight. Decreasing the penetration rate is more attributed to increase of depth, because by increasing the depth, rock strength increases and porosity decreases