The Impact of Non-Audit Services on Earning Response Coefficient

The present study aims to investigate the impact of non-audit services on earnings response coefficient. It is a library and analytical-scientific research and is based on panel data analysis. In this study, the financial data of 74 companies accepted in Tehran Stock Exchange during the period 2011-2016 have been reviewed.The results demonstrate that non-audit services have a significant negative relationship with earnings response coefficient.Although non-audit services will have benefits such as increased financial statements understandability, auditors’ knowledge-sharing, better relationships between managers and auditors and reduced agency costs, this type of services threatens auditor independence and subsequently, earnings quality will be affected. Thus,the findings of the present study confirm the view thatby providing non-audit services, auditor independence is affected, resulting in a negative reaction to earnings.

Randomness Recoverable Secret Sharing Schemes

It is well-known that randomness is essential for secure cryptography. The randomness used in cryptographic primitives is not necessarily recoverable even by the party who can, e.g., decrypt or recover the underlying secret/message. Several cryptographic primitives that support randomness recovery have turned out useful in various applications. In this paper, we study randomness recoverable secret sharing schemes (RR-SSS), in both information-theoretic and computational settings and provide two results. First, we show that while every access structure admits a perfect RR-SSS, there are very simple access structures (e.g., in monotone AC?) that do not admit efficient perfect (or even statistical) RR-SSS. Second, we show that the existence of efficient computational RR-SSS for certain access structures in monotone AC? implies the existence of one-way functions. This stands in sharp contrast to (non-RR) SSS schemes for which no such results are known. RR-SSS plays a key role in making advanced attributed-based encryption schemes randomness recoverable, which in turn have applications in the context of designated-verifier non-interactive zero knowledge

INVESTIGATING THE EFFECT OF BUSINESS STRATEGY AND INTERNAL CONTROL ON AUDIT QUALITY

Purpose: Auditing will improve the quality of financial information. However, in today's audit quality affected by the environment. The purpose of this study to investigate the effect of business strategy and internal control on audit quality in listed companies in the Tehran Stock Exchange. Methodology: This is applied research in terms of its purpose and in terms of its method is correlation analysis with the regression approach. For this inference method, this research is descriptive-analytic. For this important statistical society, companies listed in the Tehran Stock Exchange during the years 2010-2017 for 8 years have the necessary conditions. According to the constraints defined in the research, companies with qualifying conditions of 107 companies and 856 years-company of observation were collected. To test the hypotheses, the multivariate regression technique was used using panel data. Main Findings: The business strategy modifies the relationship between the auditor's specialty in the industry and the internal control of audit quality. Implications: The control structure can provide an understanding of the difference between the business strategy and its diversion, which is necessary for the auditor's expertise in the industry. It is proposed to combine business strategy and audit planning, we can identify the weakness of the internal control of the system in order to improve the quality of the audit and create value for the stakeholders. Novelty: The study considered the effects of business strategy on the relationship between internal control and audit quality

A New Approach to the Optimal Placement of the Viscous Damper Based on the Static Force Distribution Pattern

Viscous dampers (VDs) are currently used an effective earthquake risk reduction measure. Due to the high cost of this type of dampers, an optimal damper layout across the stories will specifically improve the seismic response and reduce building costs. This paper introduces a new simple three-stage method to determine the optimal placement of VDs on different stories of reinforced concrete structures. In the first stage, the damping demand of each story was determined using the distribution pattern of earthquake forces by the equivalent static method and the story velocity obtained through time-history analysis. In the second stage, the number of dampers required for the structure was calculated, and the location and damping percentage of dampers were precisely determined through an iterative process in the third stage. An indicator representing all basic structural responses was used to evaluate the multiple choices for the damper layout. This process was evaluated for 4, 8 story concrete frames under a near-field earthquake. The results indicated the efficiency of the proposed method in determining the location and damping of VDs on different stories of the structure.

DEBT CONTRACTS AND CAPITAL STRUCTURE ADJUSTMENT SPEED IN THE TEHRAN STOCK EXCHANGE

Purpose of the Study: A competitive market and the complexity of the business environment led to the special attention of practitioners in the field of economics to the capital structure and, especially, economic units of debts. The current study investigates the relationship between debt contracts and changes in the capital structure of 114 companies listed on the Tehran Stock Exchange from 2011 to 2016. Methodology: In this research, the data was extracted, classified, and calculated by using Excel software and ultimately, the hypotheses were tested at a 95% confidence level through E-views‏ ‏and Stata software. Conclusions / Results: The results indicate that there is no significant relationship among debt contracts, debt contract restrictions, and debt contract in the unfavorable financial conditions with the capital structure adjustment speed in the companies listed on the Tehran Stock Exchange in the studied time interval, but this relationship is visible between two variables of debt contracts and capital structure adjustment speed in the companies that have a high financial leverage. Novelty: The study of financing of leveraging methods is very important in considering different factors. That is, choosing any cheap or expensive debt on the part of the company, while changing the cost of capital, will create favorable profit opportunities or lead to a critical situation. Accordingly, the present research in the subject area, time, and place of interest can overcome the doubts of stakeholders in the mindset of companies

THE ROLE OF CORPORATE DIVERSIFICATION IN TAX AVOIDANCE IN COMPANIES LISTED IN THE TEHRAN STOCK EXCHANGE

Purpose of the Study: Tax avoidance means the use of gaps in tax laws for non-payment or late payment of taxes for companies, which is affected by different factors. The present study investigates the impact of diversification on tax avoidance in companies. To this end, the financial information of 384 firms during the period of 2011- 2016 in the Tehran Stock Exchange was examined. Methodology: In this research, the required financial information was summarized, classified, and calculated in Excel software and the data were analyzed by using E-views software. The dependent variables were effective tax rate and book-tax difference, while the independent variable was corporate diversification, which shows how to divide the market between business sectors (units) in a company. Control variables include size, financial leverage, company’s loss-making, ROA, capital expenditures, R&D, market to book value, CEO ownership, and management of ownership. Conclusions/Results: The findings obtained from this study demonstrate that at a 95% confidence level, there is no significant relationship between diversification and effective tax rates in companies listed in the Tehran Stock Exchange. However, at a 90% confidence level, diversification reduces the effective tax rate. Furthermore, no reliable evidence was found regarding the effect of diversification on book-tax difference at a 95% confidence level. Novelty: Tax is a charge imposed by the government on all organizational profits. Various enterprises have complex operations due to their institutional structure, which makes it possible to increase tax avoidance in these companies. The production or sale of a variety of products (diversification) is bigger and has more complex organizational structures that increase the cost of management and non-management decisions, making it difficult for companies to coordinate their policies. Thematic classification: G10, M4

Randomness Recoverable Secret Sharing Schemes

It is well-known that randomness is essential for secure cryptography. The randomness used in cryptographic primitives is not necessarily recoverable even by the party who can, e.g., decrypt or recover the underlying secret/message. Several cryptographic primitives that support randomness recovery have turned out useful in various applications. In this paper, we study randomness recoverable secret sharing schemes (RR-SSS), in both information-theoretic and computational settings and provide two results. First, we show that while every access structure admits a perfect RR-SSS, there are very simple access structures (e.g., in monotone $\mathsf{AC}^0$) that do not admit efficient perfect (or even statistical) RR-SSS. Second, we show that the existence of efficient computational RR-SSS for certain access structures in monotone $\mathsf{AC}^0$ implies the existence of one-way functions. This stands in sharp contrast to (non-RR) SSS schemes for which no such results are known. RR-SSS plays a key role in making advanced attributed-based encryption schemes randomness recoverable, which in turn have applications in the context of designated-verifier non-interactive zero knowledge

The link between different types of smartphone use and Iranian EFL learners’ emotional-behavioral functioning

Although smartphones are commonly used as a tool for language learning and entertainment, there is a lack of research into how different types of smartphone use affect emotional and behavioral problems. To investigate this, a random sample of EFL (English as a foreign language) students in North Khorasan, Iran, was given four scales of the Achenbach questionnaire, including anxiety/depression, thought problems, delinquent behaviors, and aggressive behavior, as well as a newly developed scale for assessing the type of smartphone use, namely academic and entertainment. The results of descriptive statistics, ANOVA, and Regression showed that the more time foreign language learners spent using smartphones, the more likely they were to experience emotional and behavioral problems. Additionally, using smartphones primarily for entertainment was a positive predictor of emotional and behavioral problems, while academic use was negatively associated with these issues. The study suggests that the best way to use smartphones for language learning depends on various individual, classroom, and contextual factors that need to be considered. Students should be informed of the benefits of using smartphones as a language learning tool and be aware of the potential risks that may arise from excessive and addictive use without a learning objective

Aesthetic Aspects in the poems of Akhavan Sales

In this study, we have tried to review the beauty of poetry elements in the verses of poetry collection of "the end of Shahnameh" based on definitions which are offered from concepts of beauty by western and Iranian thinkers.Poetry collection, "the end of Shahnameh" is the Akhavan"s chart of evolution and individuation style. In thearticle, this poetry collection is studiedby the method of content analysis and with indecision on the aesthetic elements come to the conclusion that Akhavan Sales so masterfully conveys his intended meaning by using of letters, sound, phonetic highlighting and homophony; he understands the audio integration of words, expertly makes fitness and symmetry between words and thereby arises a special homophony in his poetry. Mehdi Akhavan Sales (M. Omid), is the greatest poets of Iran and he is "the most classic, modernist poet" in the contemporary Persian poetry. Akhavan is used almost all the aesthetic techniques such as musical, meaning, illustration and literal arrays parameters in order to highlight the language and the beauty of his poetry. Akhavan has given to his language an artistic nature by using the different aspects of aesthetic arrays; he is a capable syntax maker that with putting the wordstogether creates a song which is proportion with the meaning and concepts of total poetry and also with Akhavan"s epical ideas and thoughts