O efeito da qualidade da auditoria independente na relação entre estrutura de propriedade e evasão fiscal nas empresas listadas na bolsa de valores de Teerã

This research aims at the effect of ownership structure and also the interactive effect of the independent audit quality on tax avoidance of the listed companies in Tehran Stock Exchange. Therefore, this research tried to estimate the relationship between three variables of tax avoidance, ownership structure, and audit quality based on research model using varied concepts and theories about them. Statistical population of this research is the listed companies in Tehran Stock Exchange in 2011-2015. These samples include 100 companies with features of data accessibility, issuing financial statements in the mentioned years by stock exchange organization, etc. Findings of this research showed the negative and significant relationship between ownership structure in the listed companies in Tehran Stock Exchange, and audit quality also intensified the effect of ownership structure on tax avoidance.Esta investigación tiene como objetivo el studio del efecto de la estructura de propiedad y también el efecto interactivo de la calidad de la auditoría independiente sobre la evasión fiscal de las empresas cotizadas en la Bolsa de Teherán. Por lo tanto, esta investigación trató de estimar la relación entre tres variables de evitación de impuestos, estructura de propiedad y calidad de auditoría basada en el modelo de investigación utilizando conceptos variados y teorías sobre ellos. La población estadística de esta investigación es la lista de empresas en la Bolsa de Teherán en 2011-2015. Estas muestras incluyen 100 empresas con características de accesibilidad de datos, emitiendo estados financieros en los años mencionados por la organización bursátil, etc. Los hallazgos de esta investigación mostraron la relación negativa y significativa entre la estructura de propiedad en las compañías listadas en la Bolsa de Valores de Teherán y la calidad de auditoría también intensificó el efecto de la estructura de propiedad en la evasión fiscal.Esta pesquisa visa o efeito da estrutura de propriedade e também o efeito interativo da qualidade da auditoria independente sobre a evasão fiscal das empresas listadas na Bolsa de Teerã. Portanto, esta pesquisa tentou estimar a relação entre três variáveis de evasão fiscal, estrutura de propriedade e qualidade de auditoria com base no modelo de pesquisa, usando conceitos variados e teorias sobre eles. População estatística desta pesquisa é as empresas listadas na Bolsa de Valores de Teerã em 2011-2015. Essas amostras incluem 100 empresas com características de acessibilidade de dados, emitindo demonstrações financeiras nos anos mencionados pela organização da bolsa de valores, etc. Os resultados desta pesquisa mostraram a relação negativa e significativa entre a estrutura de propriedade nas empresas listadas na Bolsa de Valores de Teerã e a qualidade da auditoria. também intensificou o efeito da estrutura de propriedade sobre a evasão fiscal

Iranian Intermediate EFL Learners' Vocabulary Inferencing Strategies: A Qualitative Study

The present qualitative and interpretative study aims to investigate Iranian EFL learners' L2 vocabulary strategies. The distribution of strategy types and what factors contribute to the success of the inferencing strategies are the two main purposes of the study. Using think-aloud procedures with 15 Iranian EFL learners, the present study explored L2 learners' inferencing strategies and the relationship with their success. Sixteen types of inferential strategies were revealed to be employed by the participants and two types of inferences were identified: successful and less successful inferences. The results of the study are discussed in the light of the similar studies and the suggestions for future research are made. The study has a number of pedagogical implications for L2 research and practice, L2 teachers, syllabus designers, and educational psychology

Numerical Modelling of Seismic Behavior of Retrofitted RC Beam-Column Joints

In the event of an earthquake, the beam-column joints in the reinforced concrete moment-resisting frame structures are affected by a high level of deformations and stresses. Due to these deformations and stresses, the joint can be damaged and even fractured in some cases. The failure of the beam-column joint can cause the building to collapse. In recent years, particular attention has been paid to strengthening joints in the substandard RC buildings. In this paper, the beam-column joint is investigated considering the nonlinear behavior for concrete and steel. For concrete, the damage plasticity model and for reinforcing steels bilinear plasticity model is used. Several examples of tested joints in the technical literature have been modeled before and after strengthening, then numerical and experimental results are compared. Seismic performance of joints has also been studied. The results of this research show good agreement between the results of finite element model and experimental results. Moreover, the retrofitting method have shown could improves the seismic performance of the joint

Analyzing Design Principles of Biophilic Neighborhoods

In current century, cities face rapidly evolving challenges, including climate change, resource shortages, population growth and urbanization, and financial pressures. Biophilic urbanism is an emerging design principle capable of considering the multidimensional and interdependent complexities of urban systems and infrastructure, which through the use of natural design features, can meet society’s inherent need for contact with nature, and assist efforts to respond to these growing challenges. The purpose of this research is assessment Biophilic criteria in Iran metropolitan. In this research has been mentioned five criteria and 15 patterns. The quantitative and qualitative methods has been used. Data collection methods are observation and questionnaire. Also, has been used AHP method in order to comparison between criteria and patterns. Findings show the most important criteria is biodiversity in order to achieving biophilic neighborhood. Other principles are bio mimicry, prospect, and the sense of playfulness, enigmatic

The effect of emerging green market on green entrepreneurship and sustainable development in knowledge-based companies

Environmental concerns, as well as consumers’ awareness of buying green or environmentally-friendly products, has a positive impact on the emergence of the green market. The emerging green market brings many opportunities in different fields. Today, the issue of green entrepreneurship and sustainable development aim at producing environmentally-friendly products. This is indeed welcomed in the emerging green market. The publicly available research studies that investigate how green entrepreneurship, sustainable development, and emerging green markets are interconnected with each other are limited. More specifically, the impact of the green market on green entrepreneurship and sustainable development has not yet been studied completely. Therefore, a comprehensive research model has been developed in this paper based on the literature. The developed model is then tested using IBM SPSS Statistics for Windows, Version 19. IBM Corp.: Armonk, NY, USA and Smart-PLS Version 2 based on the data collected via a survey from a sample of knowledge-based companies in the Science & Technology Park of Tehran University. The results of the research indicate a positive and significant effect of the emergence of the green market on green entrepreneurship and sustainable development in knowledge-based companies. Moreover, the impact of the green entrepreneurship structure on sustainable development has been studied and the result presents that green entrepreneurship has a positive and significant effect on sustainable development

The effect of emerging green market on green entrepreneurship and sustainable development in knowledge-based companies

Environmental concerns, as well as consumers’ awareness of buying green or environmentally-friendly products, has a positive impact on the emergence of the green market. The emerging green market brings many opportunities in different fields. Today, the issue of green entrepreneurship and sustainable development aim at producing environmentally-friendly products. This is indeed welcomed in the emerging green market. The publicly available research studies that investigate how green entrepreneurship, sustainable development, and emerging green markets are interconnected with each other are limited. More specifically, the impact of the green market on green entrepreneurship and sustainable development has not yet been studied completely. Therefore, a comprehensive research model has been developed in this paper based on the literature. The developed model is then tested using IBM SPSS Statistics for Windows, Version 19. IBM Corp.: Armonk, NY, USA and Smart-PLS Version 2 based on the data collected via a survey from a sample of knowledge-based companies in the Science & Technology Park of Tehran University. The results of the research indicate a positive and significant effect of the emergence of the green market on green entrepreneurship and sustainable development in knowledge-based companies. Moreover, the impact of the green entrepreneurship structure on sustainable development has been studied and the result presents that green entrepreneurship has a positive and significant effect on sustainable development

Accuracy of Endoscopy in Predicting the Depth of Mucosal Injury Following Caustic Ingestion; a Cross-Sectional Study

Introduction: Esophagogastroduodenoscopy (EGD) is currently considered as the primary method of determining the degree of mucosal injury following caustic ingestion. The present study aimed to evaluate the screening performance characteristics of EGD in predicting the depth of gastrointestinal mucosal injuries following caustic ingestion.Methods: Adult patients who were referred to emergency department due to ingestion of corrosive materials, over a 7-year period, were enrolled to this diagnostic accuracy study. Sensitivity, specificity, positive and negative predictive values as well as negative and positive likelihood ratios of EGD in predicting the depth of mucosal injury was calculated using pathologic findings as the gold standard.Results: 54 cases with the mean age of 35 ± 11.2 years were enrolled (59.25% male). Primary endoscopic results defined 28 (51.85%) cases as second grade and 26 (48.14%) as third grade of mucosal injury. On the other hand, pathologic findings reported 21 (38.88%) patients as first grade, 14 (25.92%) as second, and 19 patients (35.18%) as third grade. Sensitivity and specificity of endoscopy for determining grade II tissue injury were 50.00 (23.04-76.96) and 47.50 (31.51-63.87), respectively. These measures were 100.00 (82.35-100) and 80.00 (63.06-91.56), respectively for grade III. Accuracy of EGD was 87.03% for grade III and 48.14% for grade II.Conclusion: Based on the findings of the present study, endoscopic grading of caustic related mucosal injury based on the Zargar’s classification has good accuracy in predicting grade III (87%) and fail accuracy in grade II injuries (48%). It seems that we should be cautious in planning treatment for these patients solely based on endoscopic results.

The effect of breast self-examination training on knowledge, attitude and practice of women working in Shahrekord universities in 2010

Background and aim: Delay in diagnosis of breast cancer is still a main cause of death among disease women. However, preventive procedures to solve this problem are less than expectation. The success rate in the treatment of breast can be directly related to early diagnose and breast self –examination is one of the ways to detect the disease early. This study was aimed to examine the effect of education on knowledge, attitude and performance of employed women about breast self-examination. Methods: In this quasi-experimental study, 50 employee women randomly selected of Shahrekord University randomly. Participants during 2 weeks, in 2 sections and each session 2 hours performed self –examination. The rate of knowledge, attitude, and performance of participants before and after education using a questionnaires and check list were evaluated and compared. Results: Based on the results, the mean scores of subjects from 33.5±18.4 to 68.9± 9/2 increased (p<0.001). The mean scores for attitude increased from 74.5± 14.7 to 82.2±10.2 and the mean score for function from 41.5±30.8 before training to 84.8± 7.8 after training (p<0.001). Before training, %30 and after training, %84 of the wards under research breast self-examination performed. BSE McNamar test showed a significant difference before and after training breast self-examination (p<0.001). Conclusion: According to the present study, educational programs designed to enhance the knowledge, attitude and function and representation it through social media and health care centers is commend to provide opportunities for the use of screening methods

Does Pimecrolimus Cream Enhance the Effect of Excimer Laser on Eyelid Vitiligo?

INTRODUCTION: Vitiligo is a cutaneous disorder of pigmentation, for which, there are some proven modalities of treatment. In this study, we evaluated the efficacy of the addition of topical pimecrolimus to 308nm Excimer laser in reducing treatment duration and improving the response rate of eyelid vitiligo, compared with 308nm Excimer laser monotherapy.METHODS: Fifty two symmetrically localized lesions of eyelid vitiligo in 26 patients were observed. Each of vitiliginous patches was treated with 308nm Excimer laser twice a week for a total of 30 sessions. Topical pimecrolimus 1% cream was applied to the patches of right eyelid(group A lesions) and eucerine cream as a placebo to the left side patches(group B lesions)twice daily, throughout the study. Photographs were taken at baseline, 6 and 15 weeks after starting the treatment.RESULTS: Twenty two patients (44 lesions) completed the study. Repigmentation was appeared in all (100%) of groups A and B lesions. A 75% or more repigmentation was achieved in 17(78%) of group A versus 14 (64%) of group B lesions. The average number of sessions needed for the appearance of repigmentation was 8 for group A lesions and 12 for group. The repigmentaion of 50% or more in patients with disease duration of 2 years or less and those with more than 2 years duration ere 100% and 59.2%, respectively.CONCLUSION: Repigmentation rate obtained by the combination therapy of eyelid vitiligo with 308nm Excimer laser and topical Pimecrolimus 1%cream is significantly higher, and obtained in fewer sessions in comparison with 308nm Excimer laser and placebo combination therapy.