Influence Quality Auditor's Report on Audit Fees

Various factors may affect the audit fee. some of these factors can be attributed to the quality of the audit report. the main question is whether the relationship between the quality of audit reports and audit fees there? For this purpose, data from this study of 100 firms of the Tehran Stock exchange, in the period 2002 to 2010 were collected. statistical methods used to test the hypotheses, multivariate regression is. 4 hypothesis of this study is that the relationship between earnings management, conditional clauses in the audit report, the auditor and the board with the audit fee, are explored. the results show that the four factors mentioned significant correlation with the audit fees. Keywords: Audit fees, profit management, auditor, the clauses provided in the audit report

Novel Process for Designing Topology Optimized Femoral Stems Printable by Metal Additive Manufacturing

Total hip arthroplasty faces an issue of the high cost and risks of revision surgeries. Studies show that more than 50% of the revision surgeries are the consequence of the aseptic loosening of the implant. The cause of the loosening is the bone resorption during the bone remodeling due to poor load transfer to the bone because of the stiff metal used for the implant. The aim of this work is illustrating a novel process of designing topology optimized femoral stems printable by additive manufacturing to increase the load transfer. The proposed manual penalization process is used to produce the required stems followed by a multiple simulations process to select the optimum stem extraction iso-surface threshold value. The results show printable stems that increased the strain energy in the bone by 20% and had better micromotions uniform distribution resulting in more uniform bone growth

Data search and discovery process for financial statement fraud

Financial fraud in the form of significant public interest, media, investors, financial community and legislators to get oneself and for several large companies such as Enron fraud is known, Lucent and WorldCom have occurred in the past years. Fraudulent financial reporting in more than declarative through asset sales and profits and low self liabilities, costs and losses occur (Yue et al., 2007). Fraud, an important reason for the failure of many companies and particularly damaging to capital markets because investors, creditors and financial analysts in their decisions on the financial statements available to the public, they rely on and trust. Detect fraud in financial statements, it is difficult and complex issues discovered (Yue et al., 2007). The main objective of this paper is to provide an overview of data mining processes used to detect financial fraud, particularly fraud in the financial statements. Keywords:Mining, fraud, financial statements, forecasting, regression, artificial neural network

Micro Strategies used by the workers to exercise power and influence auditors

The audit in such a way The majority of the cases, the auditor should To conduct investigations, operations Handle your company Handle their own Todo And employers through the factors that Possess such ability determining Site audit, internal rules To participate, tools and equipment Need to hear and determine the atmosphere Use the power of your hosting business The strain and the strategies Benefit to the Auditors dominate. And not impose their authority over them, or against Provide benefits to the auditors, where Claim. This article is in fact Description caught strategies irrationality deals The auditor and the client to Apply to power And the audit of the The other side of leveraging more Have. Keywords Micro Strategies, Auditor, Influence auditors, Client powe

Managerial Overconfidence: Evidence of Impact on the Company's Activities

Overconfidence, one of the most important findings in the field of psychology of judgment and decision-making. Psychologists have found that people's ability to do their job properly, excessive estimate and the estimate is too important a person to duties of care, there is a direct relationship. The psychologists found that people in decision-making and judgment, to highlight the information, the more weight. The effects of overconfidence managers Company's procedures, including accounting policies, it is important that overconfidence can lead to incorrect decisions and inappropriate policies on investment, finance or accounting result and costs heavy impose on companies. Overconfidence is one of the most important managers' personality traits that influence risk-taking. If the auditor determines the character management and financial reporting risks because of overconfidence, over-estimated, it can claim a right to more trouble and his action to reduce the risk of detection is complete. On the other hand, because managers have more confidence in the financial reporting process to ensure companies attempt through negotiation, the scope of the audit procedures and the right to pay less hassle. In this study, the concept of overconfidence management, and then we speak of it. The effect on risk-taking experience, overconfidence and herding behavior management investment companies to examine. The relationship between management and income smoothing pay more confidence. And at the end of the impact of overconfidence management benefits as well as its relation with sensitivity equal division of investment cash flows examined. Keywords: Overconfidence management, risk, smoothing, dividends, cash flow sensitivity of investment

Strategic Management Accounting

The main objective of this paper is to introduce strategic management accounting and strategic management in the world at what stage is the process of moving it How and in what direction it is moving. The reason for this has been done to study the literature and theoretical foundations. Then The following research model for developed countries and Iran and Japan have been used.Content strategy can be Broadly defined as the way an organization. Despite the nearly 30-year history of strategic management accounting, its still not been able to Introduced as an essential element of management accounting. Modern management requires new management accounting aims to help managers Strategic analysis will help to ensure the usefulness of management accounting in the management of the organization, it is necessary accounting Management objectives and strategy in the near term. Traditionally, strategies, future looking, long-term decisions While accounting requires retrospective overview of the company, and to achieve short-term goals planned Is. Strategic management accounting can be defined as "the process of identifying, collecting, selecting and analyzing accounting data for Assist the management team in strategic decision making and organizational effectiveness assessment must be defined. This paper describes the definition and management Strategic Management and its variants and their use for the strategic goals of the organization and management are discussed. Accounting for Management Consolidation of activities in the strategy of the organization should provide information on the three strategic principles of quality, cost and time to help A. Thinking, planning and strategic management of the organization's long-term role in dealing with environmental changes play. Keywords: Accounting management, strategic management, strategic management accounting, strategic principles, developed countrie

Determining of some physical and mechanical properties for designing tomato fruits cutting machine

الهدف من هذه الدراسة هو دراسة بعض الخصائص الفيزيائية والميكانيكية لثلاثة أصناف من الطماطم (نسمة ، ماسة ، 2020) للمساعدة في تصميم وتطوير آلة محددة لتقطيع الطماطم إلى نصفين متطابقين لاستخدامها في التجفيف الشمسي المفتوح. . تم تقدير الخواص عند محتوى رطوبة ثابت لثلاثة أصناف طازجة (نسمة ، ماسة ، 2020) من الطماطم عند 62.57 ، 68.58 ، 69.36٪ ديسيبل على التوالي. أظهرت النتائج أن متوسط قيمة الأبعاد المحورية ، المرتفع (H) ، القطر الأكبر (D max .) ، والقطر الأدنى (D min)..) من العينات كانت 73.98 و 69.26 و 61.03 ملم و 63.28 و 59.89 و 53.32 ملم ، و 70.99 و 53.86 و 49.60 ملم لأصناف ثمار الطماطم نسما وماسة و 2020 على التوالي. بلغ متوسط قيمة القطر الحسابي ، القطر الهندسي لثلاثة أصناف (نسمة ، ماسة ، 2020) للطماطم 69.26 و 58.76 و 58.11 و 67.69 و 58.52 و 57.33 على التوالي. وبلغ متوسط قيمة الكتلة والكثافة 181.74 و 120.14 و 109.96 و 0.991 و 0.991 و 0.972 على التوالي. في حين؛ متوسط قيمة مساحة السطح ومعامل التعبئة والكروية ونسبة العرض إلى الارتفاع كانت 144.61 ، 107.93 ، 103.65. ، 0.533 ، 0.572 ، 0.562. ، 92.13 ، 92.67 ، 81.11 ، 94.48 ، 94.99 ، 76.39 على التوالي لأصناف (نسمة ، ماسة). و 2020). كانت أدنى قيم لمعامل الاحتكاك الساكن 0.427 ، 0.266 ، 0.242 مع الخشب الرقائقي بينما أعلى قيمة كانت 0.566 ، 0.310 ، 0. 388 مطاط من ثلاثة أصناف (نسمة ، ماسة ، 2020) على التوالي. وتعني قيم الصلابة كانت 4.70 و 5.95 و 4.9 نيوتن / سم2 لأصناف (نسمة ، ماسة ، 2020) على التوالي