HE IMPACT OF ACCOUNTANTS’ ETHICAL APPROACHES ON THE DISCLOSURE QUALITY OF CORPORATE SOCIAL RESPONSIBILITY INFORMATION AN ISLAMIC PERSPECTIVE IN IRAN

Abstract. The focus of business units on maximizing profits, tackling competitive challenges, emphasizing short-term outcomes, and delivering diverse accounting services has put accountants in a climate of conflict and pressure that has led to unethical outcomes for them. Accounting plays a key role in the social and economic progress of a nation. Ethical standards are a hallmark of the accounting profession. The key question is how the ethical approaches of accountants have an impact on the disclosure quality of corporate social responsibility information. The main purpose of this study is to test a modified Multidimensional Ethics Scale (MES) to measure the ethical evaluations of accountants and financial managers todetermine the effects Accountants’ Ethical Decision Making on the CSR. Overall, The results show that there is a positive and significant relationship between the ethical approaches of accountants and the quality of disclosure of accounting information.Keywords: Ethics, Multi dimensional, Ethics Scale, CSR, ICSR

Guest editorial: Application of cloud energy storage systems in power systems

Cloud energy storage system (CESS) technology is a novel idea to eliminate the distributed energy storage systems from the consumers into a cloud service centre, where CESS acts as a virtual energy storage capacity instead of the actual devices. The power and energy of several distributed energy storages are combined using a CESS to assure providing storage services for small consumers. A CESS is a shared pool of grid-scale energy storage systems to reduce the cost of energy storage services in the power system which can increase the penetration level of onsite distributed renewable energy sources, reduce the electricity bills of consumers, and provide flexibility to the power grid by reducing the peak loads. The current Special Issue aims to explore technologies, methodologies, and solutions to develop CESSs with an efficient, secure, and stable operation of power systems.Scopu

Rare oto‐tricho‐tussia/tinnitus: A case report

Key clinical message Oto‐tricho is associated with the symptoms of gag reflex and non‐neuropathic tinnitus, which can be treated by removing the hair and its follicle. Abstract Oto‐tricho refers to a disorder of hair growth in the tympanic membrane (TM). In its early stages, it can manifest as symptoms such as tinnitus, chronic pain, cough, and nausea. If left untreated, it can potentially lead to tympanosclerosis, TM micro‐perforation, and hearing loss. In this report, we present a case study of a 33‐year‐old male with hair and follicle growth observed on the left TM. Over the course of the past year, the patient experienced various symptoms including tinnitus, dry cough, and chronic pain. An examination with an otoscope revealed the presence of oto‐tricho‐tussia/tinnitus. To address the issue, the hair and hair follicles were surgically removed using direct visual guidance. Subsequent follow‐up was conducted over a period of 5 months, during which no pain or infection was observed at the site of the TM. The patient's previous symptoms were successfully resolved. Furthermore, further observation of the TM revealed no evidence of hair follicles or hair regrowth

Antioxidant Capacity of Calendula Officinalis Flowers Extract and Prevention of Radiation Induced Oropharyngeal Mucositis in Patients with Head and Neck Cancers: A Randomized Controlled Clinical Study

This study was designed to determine the effect of Calendula officinalis flowers extract mouthwash as oral gel on radiation-induced oropharyngeal mucositis (OM) in patients with head-and-neck cancer. Forty patients with neck and head cancers under radiotherapy or concurrent chemoradiotherapy protocols were randomly assigned to receive either 2% calendula extract mouthwash or placebo (20 patients in each group). Patients were treated with telecobalt radiotherapy at conventional fractionation (200 cGy/fraction, five fractions weekly, 30–35 fractions within 4–7 weeks). The oropharyngeal mucositis was evaluated by two clinical investigators (a radiation oncologist and a dentist), using the oral mucositis assessment scale (OMAS). Trying to find out the possible mechanism of action of the treatment, total antioxidant, polyphenol and flavonoid contents, and quercetin concentration of the mouth wash were measured. Calendula mouthwash significantly decreased the intensity of OM compared to placebo at week 2 (score: 5.5 vs. 6.8, p = 0.019), week 3 (score: 8.25 vs. 10.95, p < 0.0001) and week 6 (score: 11.4 vs. 13.35, p = 0.031). Total antioxidant, polyphenol and flavonoid contents and quercetin concentration of the 2% extract were 2353.4 ± 56.5 μM, 313.40 ± 6.52 mg/g, 76.66 ± 23.24 mg/g, and 19.41 ± 4.34 mg/l, respectively. Calendula extract gel could be effective on decreasing the intensity of radiotherapy- induced OM during the treatment and antioxidant capacity may be partly responsible for the effect

Correlation-augmented Naïve Bayes (CAN) Algorithm: A Novel Bayesian Method Adjusted for Direct Marketing

Direct marketing identifies customers who buy, more probable, a specific product to reduce the cost and increase the response rate of a marketing campaign. The advancement of technology in the current era makes the data collection process easy. Hence, a large number of customer data can be stored in companies where they can be employed to solve the direct marketing problem. In this paper, a novel Bayesian method titled correlation-augment naïve Bayes (CAN) is proposed to improve the conventional naïve Bayes (NB) classifier. The performance of the proposed method in terms of the response rate is evaluated and compared to several well-known Bayesian networks and other well-known classifiers based on seven real-world datasets from different areas with different characteristics. The experimental results show that the proposed CAN method has a much better performance compared to the other investigated methods for direct marketing in almost all cases

Mapping the development of various solar thermal technologies with hype cycle analysis

Publisher Copyright: © 2022 Elsevier LtdThis paper focuses on the technological development of solar thermal technologies through the analysis of patent records and search traffic. First, various solar thermal technologies are reviewed and discussed. Then, the related published patents are analysed. To improve the accuracy of patents retrieval, a new framework is proposed and employed based on the combination of keywords and keycodes. In this new framework, the proposed methodology can enhance the retrieved patent pool resolution by eliminating the patent with the relevant title but irrelevant technology scopes. Furthermore, new technological features such as technology attractiveness and acceleration are introduced and applied to solar thermal technologies. These two introduced features help to recognize interested areas by industrial players in the technological field. The pace of technology being developed and becoming matured could be identified by how fast the industry invests in technology by protecting its intellectual properties. The logistic S-curve is employed for assessing the current state of solar technologies on the technology life cycle. The market diffusion of each solar thermal technology is assessed by developing adoption curves using search traffic. Finally, the hype cycle of solar thermal technologies is demonstrated by combining the two technological assessment graphs. Through the proposed methodology, 8740 related patents are retrieved and screened. The analysis shows that Photovoltaic-thermal has the highest share in published patents and the parabolic trough and evacuated tube collectors are in their maturity phase. The parabolic dish collector is identified as one of the highest accelerated technologies and also located near the maturity phase. Therefore, it can be predicted that the next technology reaching the maturity phase would be the parabolic dish collector. Overall, all solar-heat driver cycles are in their growth stage, but the Rankine cycle is more developed. Text analysis determines the main challenge with cycles is the operation and maintenance that should be overcome to meet the maturity phase.Peer reviewe

Guest editorial: Application of cloud energy storage systems in power systems

Cloud energy storage system (CESS) technology is a novel idea to eliminate the distributed energy storage systems from the consumers into a cloud service centre, where CESS acts as a virtual energy storage capacity instead of the actual devices. The power and energy of several distributed energy storages are combined using a CESS to assure providing storage services for small consumers. A CESS is a shared pool of grid-scale energy storage systems to reduce the cost of energy storage services in the power system which can increase the penetration level of onsite distributed renewable energy sources, reduce the electricity bills of consumers, and provide flexibility to the power grid by reducing the peak loads. The current Special Issue aims to explore technologies, methodologies, and solutions to develop CESSs with an efficient, secure, and stable operation of power systems.Scopu

Evaluation of the efficiency of electrocoagulation process in removing cyanide, nitrate, turbidity, and chemical oxygen demand from landfill leachate

Background: Leachate contains toxic and non-biodegradable substances that are not easily treated by conventional treatment methods. This study investigated the effect of pH, current density, and reaction time parameters on the removal of cyanide (CN-), nitrate (NO3-), turbidity, and chemical oxygen demand (COD) from leachate by electrocoagulation process. Methods: This study was an experimental one with direct current using four parallel bipolar aluminum electrodes with 90% purity. The length, width, and thickness of the electrodes were 5 cm, 10 cm, and 2 mm, respectively. There were 6 holes with a diameter of 0.7 cm on each of the electrodes. The samples were prepared from the old leachate of solid waste landfill in Ghaemshahr, Iran. Results: In this study, at a current density of 33 mA/cm2 and a time of 60 minutes, the optimum removal efficiency of cyanide (100 %) was obtained at pH 5.5 and pH 10. Moreover, the maximum removal of nitrate (99.65 %) and turbidity (86.41 %) were at pH 5.5 and pH 8.3, respectively and the highest removal efficiency of COD (83.14 %) was obtained at pH 10. Conclusion: The results showed that the removal of cyanide, nitrate, turbidity, and COD increases with increasing current density and reaction time. Due to the proper removal of nitrate and cyanide from leachate by electrocoagulation, nitrate and cyanide amounts were less than the allowable contamination level. Based on the results, electrocoagulation is considered an efficient and effective method for removing nitrate and cyanide from old leachate of municipal solid wastes. Keywords: Electrocoagulation, Cyanides, Nitrates, Chemical oxygen demand analysis, Solid wast