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In the dawn of this new era and the development of knowledge-based economy, entrepreneurship has been recognized as a fundamental factor in the economic progress of countries. Hence, the aim of this research was to investigate the impact of students' entrepreneurial social identity on their entrepreneurial intention, considering the mediating role of entrepreneurial self-efficacy, using the structural equation method. The statistical population of this research was male and female students of Urmia Technical and Vocational University in the academic year 1399-1400, who had completed entrepreneurship units in their courses. As a census, Linan and Chen's (2009) standard entrepreneurial intention questionnaire, Di-Nabel et al.'s (1999) entrepreneurial self-efficacy questionnaire, and Zeiger et al.'s (2016) entrepreneurial identity questionnaire were administered to all students. Finally, 267 questionnaires were examined as a sample. The results indicated that there exists a statistically significant positive relationship between the entrepreneurial social identity of the students in both dimensions of Darwinian identity and Missionarie identity and their entrepreneurial intention (p < 0.05). Furthermore, it was found that entrepreneurial self-efficacy plays a mediating role in this relationship (p < 0.001). Therefore, it is recommended that in providing entrepreneurship trainings and also in the related policies, the compatibility of these trainings with students’ social identity style should be taken into consideration in order to increase their entrepreneurial productivity.

Purpose: The aim of the present study was to identify and prioritize the components of university social responsibilities. Methodology: This research applied the mixed qualitative and quantitative approach. The statistical population consisted of the faculty members of Shahid Beheshti University. Using the purposive sampling method based on the principle of theoretical adequacy, 20 of them were selected as the sample. In the qualitative section, university social responsibility components were obtained from exploratory interviews and the data were analysed by Maxqda software as well as the coding method, Then, in the quantitative section, questionnaires were administered and were validated through relative content validity and re-test reliability. Here, the data were analysed and ranked by the fuzzy Delphi method. Findings: The results fall into two parts. In the first part, a set of components of social responsibility was identified, and in the second part, the importance and priority of these factors are introduced. Findings indicate that the issue of social responsibility, understandability of social responsibility, transparency in decision making, accountability, academic culture building, and scientific correction are the most important components of social responsibility. Originality: The use of mixed research method in the present study led to the identification and prioritization of new components of social responsibility in the university setting as an organization and social institution which is a driving force of development.

Abstract Background Critical limb ischemia (CLI) is associated with increased risk of tissue loss, leading to significant morbidity and mortality. Therapeutic angiogenesis using cell-based treatments, notably mesenchymal stem cells (MSCs), is essential for enhancing blood flow to ischemic areas in subjects suffering from CLI. The objective of this study was to evaluate the feasibility of using placenta-derived mesenchymal stem cells (P-MSCs) in patients with CLI. Methods This phase I dose-escalation study investigated P-MSCs in nine CLI patients who were enrolled into each of the two dosage groups (20 × 106 and 60 × 106 cells), delivered intramuscularly twice, two months apart. The incidence of treatment-related adverse events was the primary endpoint. The decrease in inflammatory cytokines, improvement in the ankle-brachial pressure index (ABI), maximum walking distance, vascular collateralization, alleviation of rest pain, healing of ulceration, and avoidance of major amputation in the target leg were the efficacy outcomes. Results All dosages of P-MSCs, including the highest tested dose of 60 × 106 cells, were well tolerated. During the 6-month follow-up period, there was a statistically significant decrease in IL-1 and IFN-γ serum levels following P-MSC treatment. The blood lymphocyte profile of participants with CLI did not significantly differ, suggesting that the injection of allogeneic cells did not cause T-cell proliferation in vivo. We found clinically substantial improvement in rest pain, ulcer healing, and maximum walking distance after P-MSC implantation. In patients with CLI, we performed minor amputations rather than major amputations. Angiography was unable to demonstrate new small vessels formation significantly. Conclusion The observations from this phase I clinical study indicate that intramuscular administration of P-MSCs is considered safe and well tolerated and may dramatically improve physical performance and minimize inflammatory conditions in patients with CLI. Trial registration: IRCT, IRCT20210221050446N1. Registered May 09, 2021.

Heart diseases are the primary cause of mortality and morbidity worldwide which inflict a heavy social and economic burden. Among heart diseases, most deaths are due to myocardial infarction (MI) or heart attack, which occurs when a decrement in blood flow to the heart causes injury to cardiac tissue. Despite several available diagnostic, therapeutic, and prognostic approaches, heart disease remains a significant concern. Exosomes are a kind of small extracellular vesicles released by different types of cells that play a part in intercellular communication by transferring bioactive molecules important in regenerative medicine. Many studies have reported the diagnostic, therapeutic, and prognostic role of exosomes in various heart diseases. Herein, we reviewed the roles of exosomes as new emerging agents in various types of heart diseases, including ischemic heart disease, cardiomyopathy, arrhythmia, and valvular disease, focusing on pathogenesis, therapeutic, diagnostic, and prognostic roles in different areas. We have also mentioned different routes of exosome delivery to target tissues, the effects of preconditioning and modification on exosome’s capability, exosome production in compliance with good manufacturing practice (GMP), and their ongoing clinical applications in various medical contexts to shed light on possible clinical translation.

The growth and development of any country depends on its education and teachers are an important factor affecting this progress.. This research was an applied research in terms of the aim and regarding data collection was correlation. The data analysis method is path analysis type.The statistical population were all senior high-school teachers in Urmia city that between them 306 teachers were selected as research sample by utilizing Morgan table and proportionate stratified random sampling technique. Tools of this research included researcher-made questionnaire for appraisal the performance of teachers)Pourheydar&etal,1398), job enthusiasm (Schaufeli&Baker,2003), organizational trust (Skut & Rader,2003)‌and learning enjoyment (pekran,2005), job autonomy(Fridman,1999). The content validity, confirmatory and exploratory factor analysis for validity of instrument were tested, and confirmed. Reliability of instruments were confirmed by Cronbach’s alpha test. According to findings tested model is fitness. Mediating role of teachers performance appraisal in relationship between learning enjoyment, job enthusiasm with job autonomy and organizationa‌l trust was confirmed. In order to creat‌e learning enjoyment in students and job enthusiasm in teachers we can develop teachers job autonomy and creat‌e a climate of trust in the school while accurately appraisal their performance.

Introduction: The present article seeks to provide a model based on which the attraction and effectiveness of higher education management graduates in the higher education governance system in Iran explained. The need to examine this issue explored in the sense that the issue of lack of effective and useful attraction of graduates of higher education courses in the labor market is one of the problems arising from an inefficient education system. Therefore, formulating and designing a set of strategies and policies that can be relied on to create the conditions for the proper presence of graduates of the higher education system in a suitable and correct job environment is very necessary for any system. Given the importance of achieving efficiency, success and productivity in higher education and governance of higher education, it seen that some important aspects of attracting graduates have been neglected or forgotten. The main concern in this study is what are the components of attracting and influencing graduates of higher education management in the governing system of higher education in Iran to provide a favorable model in Iran? The present study has two categories of objectives. Theoretically, it seeks to provide a comprehensive perspective in order to provide a clearer understanding of the components of attracting and influencing graduates of higher education management in the governing system of higher education in Iran. From a practical point of view, since the higher education system and its scientific and human resources are considered as the most important assets of any country, so strengthening the expertise in this field and helping decision makers to recognize challenges and adopt Policies appropriate to the country's higher education system are considered by the authors. The present study has two categories of objectives. Theoretically, it seeks to provide a comprehensive perspective in order to provide a clearer understanding of the components of attracting and influencing graduates of higher education management in the governing system of higher education in Iran. In practical terms, since the higher education system and its scientific and human resources are considered the most important assets of any country, so strengthening the expertise in this area and helping decision-makers to recognize challenges and adopt Policies appropriate to the country's higher education system are considered by the authors. Methodology: The present study is qualitative in terms of type and is based on data strategy and formed by Corbin and Strauss approach. According to the purpose of this study, which is to identify and study the components of attracting and influencing graduates of higher education management in the higher education system of Iran, the research design is a qualitative research design with data method. This approach is based on the three main steps of open coding, axial coding, and selective coding and was performed using Max qda software version 2018. The validity of the qualitative part with continuous and long-term involvement strategies of the researcher was achieved through the process of collecting and analyzing research data, reviewing and controlling colleagues, and validating the participation of participants used. And the researcher will benefit from semi-structured interviews based on data foundation theory. Results and Discussion: The main categories and sub-components presented based on open and centralized coding of data obtained from in-depth and exploratory interviews with key experts and refinement of conceptual codes. Accordingly, in order to perform open and pivotal coding in the first stage, the data at the sentence and phrase level for each of the interviews examined and conceptual codes extracted from the transcripts of the interviews. By refining and reducing, these components organized into sub-categories and named by continuous review. In order to ensure the proper organization of each of the concepts and categories, the transcripts of the interviews were re-examined and reviewed by these categories in order to achieve a logical saturation for the main categories and sub-categories. In general, from the analysis of qualitative data of the research in the coding stage, 329 initial conceptual codes obtained. After reviewing and matching these codes and removing duplicate codes, common codes counted. Conclusion: One of the things that needs to explain is identifying possible barriers to attracting graduates of higher education management and trying to overcome them in governing higher education. In this regard, the scope of studies and views is very limited. In fact, the possibility of attracting graduates of higher education management, on the one hand, motivates them and participates in decision-making, and on the other hand, it includes responsibility, improving managerial capacity and planning, improving the quality of education and research for them. , That these competencies can prevent them from being passive because if policies and programs are formulated by graduates, they will consider themselves partners in the decisions they have made and will try to Fulfill their goals and missions and no longer have an excuse to blame others for the failure of programs. Given that the university is the workplace of professional students and they are able better than anyone else to formulate a system of governance, neglecting to attract and influence them will motivate students. Therefore, it is worth investing more in attracting graduates.The present article seeks to provide a model based on which the attraction and effectiveness of higher education management graduates in the higher education governance system in Iran can be explained. The present research is applied in terms of purpose and in terms of descriptive-survey nature and has been done within the framework of a qualitative approach and using the data research method of the foundation. Targeted interviews were conducted with 18 experts, managers and higher education experts. After open, axial and selective triple coding, the conceptual model of the research was designed based on a paradigm model. The research findings indicate that this model is in the form of 25 main categories and 82 variables, including the recruitment and use of graduates as the core or main category of the model; Causal variables (organizational factors, extra-organizational factors, readiness to absorb and apply, intrapersonal competencies, personal competencies and entrepreneurial competencies); Background variables (work context, upstream documents); Interventional conditions (culture of job creation, sustainability of existing systems, talent discovery, accountability); Strategic categories (institutionalization of entrepreneurial talent management system, design of multiple entrepreneurial talent management process and design of resource allocation system) and finally consequential categories (job creation, value creation and multiple competitive advantage, creating quality assurance in higher education system) were included. The present article seeks to provide a model based on which the attraction and effectiveness of higher education management graduates in the higher education governance system in Iran can be explained. The present research is applied in terms of purpose and in terms of descriptive-survey nature and has been done within the framework of a qualitative approach and using the data research method of the foundation. Targeted interviews were conducted with 18 experts, managers and higher education experts. After open, axial and selective triple coding, the conceptual model of the research was designed based on a paradigm model. The research findings indicate that this model is in the form of 25 main categories and 82 variables, including the recruitment and use of graduates as the core or main category of the model; Causal variables (organizational factors, extra-organizational factors, readiness to absorb and apply, intrapersonal competencies, personal competencies and entrepreneurial competencies); Background variables (work context, upstream documents); Interventional conditions (culture of job creation, sustainability of existing systems, talent discovery, accountability); Strategic categories (institutionalization of entrepreneurial talent management system, design of multiple entrepreneurial talent management process and design of resource allocation system) and finally consequential categories (job creation, value creation and multiple competitive advantage, creating quality assurance in higher education system) were included.

This paper analyzed the consequences of financial reporting convergence towards integrated reporting in Iran's capital market focusing on agency cost and cost of equity capital. In order to measure the financial reporting convergence towards integrated reporting, a checklist has been used which designed based on the international integrated reporting framework. The agency cost measured using the efficiency criterion based on the ratio of operational expenses to operational revenues. The cost of equity capital estimated based on the expected rate of return using the capital assets pricing model. The research population includes 144 firms listed in the Tehran Securities & Exchange over March 2016 till March 2021. Multivariable regression models were used to test research hypotheses. The findings showed that increase in convergence level of firms’ financial reporting with integrated reporting framework has reduced agency cost and cost of equity capital. These findings suggested that focusing on the benefits of integrated reporting through transparency and completeness of information disclosure has weakened agency conflicts and reduced agency costs. In addition, integrated reporting has reduced the cost of capital in financing decisions due to the adoption of sustainable business model from integrated thinking and the reduction of information asymmetry due to greater transparency for more informed forecasting.

Background: Coronavirus disease 2019 (COVID-19) is a pandemic that has affected many patients worldwide. Infection with this virus appears to be associated with a high risk of macrovascular complications. Methods: In this descriptive study, we examined the clinical and demographic information of 67 patients in whom COVID-19 was confirmed in terms of vascular complications. Results: The results of this study showed that 65.6% of COVID-19 patients had venous complications and 34.4% had arterial complications. In the patients who had more severe symptoms caused by COVID-19 such as fever, cough, sore throat, nausea and vomiting, diarrhea, anorexia, shortness of breath, joint pain, and fatigue, they had more severe venous complications. Conclusions: Better and more accurate understanding of the pathophysiological mechanisms causing severe disease of COVID-19, as well as identifying the prevalence of macrovascular complications and possible disorders resulting from them in patients with COVID-19 in different ethnicities and populations to develop new treatment, is needed.

IntroductionNurses are one of the largest groups of health care providers and their performance is defined as an effective activity with direct patient care. Nursing profession needs proper performance, providing necessary services to the beneficiaries and social responsibility is one of the main duties of nurses. Therefore, the aim of this research is to analyze the role of organizational values and charismatic leadership with the mediation of organizational commitment on social responsibility and job performance of nurses.MethodIn terms of purpose, this research is applied and in terms of the nature of the collected data, it is quantitative with a correlational approach based on structural equation modeling. The statistical population of the research includes all the nurses of Seyed Al Hospital in Urmia city, with 265 people, using Karjesi and Morgan table, 155 people were selected as a statistical sample using stratified random sampling. To collect data, questionnaires of organizational values Cameron and Quinn (1999), charismatic leadership and Bass (2002), organizational commitment Porter and others (1983), job performance Peterson (2010) and social responsibility Carroll (2010) were used. ResultsAfter checking the content validity of the questionnaires, Cronbach's alpha was used to evaluate the reliability of the research tools and the reliability of the organizational values questionnaire (0.89), the charismatic leadership questionnaire (0.91), the organizational commitment questionnaire (0.89), the questionnaire Job performance (0.97) and social responsibility questionnaire (0.89) were calculated. Descriptive and inferential data analysis was done using SPSS24 and PLS3 software. The result of data analysis showed that organizational values and charismatic leadership had a positive and significant effect on organizational commitment, social responsibility and job performance (p

Leadership in higher education plays an essential role in improving, institutional development and sustainability, and department heads, through educational leadership, bring faculty members around a cohesive and integrated organizational culture and draw the group’s goals and vision for them. The purpose of this study is to describe the lived experience of department heads of the educational leadership process in the university. Lived experience is the direct and unmediated understanding of experiences in ordinary life that is achieved without resorting to conceptualization. The present study is a qualitative method of phenomenology and the statistical population studied is all the heads of the Department of Engineering and Technology of Urmia University, 10 people who were selected by purposive sampling. Data were collected using a semi-structured interview protocol. For data analysis, Colizzi method was used and the findings of the interview were coded using MAXQDA 18 software. The findings were evaluated and categorized in 6 themes: group management experience, group management issues and challenges, group management requirements, group interactions, group leadership style, and attitudes toward leadership. Accordingly, structural issues are one of the main challenges of these experiences that by reviewing the duties and powers, support and application and applying the correct method of selection and training of department heads can reduce their stress and pressure.

Abstract Critical limb ischemia (CLI), the terminal stage of peripheral arterial disease (PAD), is characterized by an extremely high risk of amputation and vascular issues, resulting in severe morbidity and mortality. In patients with severe limb ischemia with no alternative therapy options, such as endovascular angioplasty or bypass surgery, therapeutic angiogenesis utilizing cell-based therapies is vital for increasing blood flow to ischemic regions. Mesenchymal stem cells (MSCs) are currently considered one of the most encouraging cells as a regenerative alternative for the surgical treatment of CLI, including restoring tissue function and repairing ischemic tissue via immunomodulation and angiogenesis. The regenerative treatments for limb ischemia based on MSC therapy are still considered experimental. Despite recent advances in preclinical and clinical research studies, it is not recommended for regular clinical use. In this study, we review the immunomodulatory features of MSC besides the current understanding of different sources of MSC in the angiogenic treatment of CLI subjects and their potential applications as therapeutic agents. Specifically, this paper concentrates on the most current clinical application issues, and several recommendations are provided to improve the efficacy of cell therapy for CLI patients.

The aim of this study was to identify and prioritize non-technical skills required by engineering disciplines of Urmia University. The statistical population of this study included industrial employers and engineering graduates of Urmia University, which was selected by stratified sampling method based on Morgan table. The research method used is descriptive-survey. The measurement tool and data collection tool in this study was a questionnaire whose validity and reliability were examined and confirmed in the present study. SPSS 23 software was used for data analysis. The results of data analysis show that the average of all non-technical skills of Urmia University graduates in terms of employers is higher than the theoretical average, which is at a desirable level. In the ranking of skills, by surveying graduates, in critical skills from the highest and in emotional intelligence skills from the lowest average, and from the point of view of employers, graduates had the highest in responsibility skills and lowest average in creativity skills. It is recommended that the approved curriculum that the university considers for engineering disciplines to improve non-technical skills should be such that the curriculum is designed in according with the current and future needs of engineering organizations. Holding class projects, education and training essential skills that can develop students’ emotional intelligence and creativity skills should be considered.

Abstract Background: The use of anticipatory behaviors in the organization can cause negative behaviors such as conflict and reduce the positive behaviors in the organization. Therefore, the purpose of this study was to analyze the relationship between perception management and social undermining, and the mediating role of organizational trust and social capital in West Azerbaijan University of Medical Sciences. Methods: This was a descriptive-correlation study. The statistical population was all 23000 medical staff of West Azerbaijan University of Medical Sciences. Considering Cochran's formula, 384 people were selected through convenience sampling method. Data collection instruments were questionnaires regarding perception management, social undermining, social capital, and organizational trust. The validity of the instruments was assessed using convergent and divergent validity. The reliability was evaluated using Cronbach's alpha and the combined foot coefficient. Structural equation model and SPSS 24 and LISREL 8 software were used to analyze the data. Results: There was a positive and significant correlation between perception management and social undermining (path coefficient 0.58). The correlation between perception management and organizational trust (- 63) and social capital (- 0.84) was negative and significant. The relationship between organizational trust (- 0.48) and social capital (- 0.41) with social undermining of employees is negative and significant. Finally, there was a significant correlation between perception management and social undermining mediated by organizational trust (0.29) and social capital (0.35). Conclusion: Impression management, by reducing the level of organizational trust and social capital, increases social undermining in West Azerbaijan University of Medical Sciences. The authors suggest that, by identifying and reducing perception management tactics, authorities increase organizational trust and social capital, and consequently, reduce social undermining.

Failure of appropriate resource structures for petroleum products located close to residential areas has irreparable financial and fatal consequences. Thus, a seismic hazard analysis in estimating strong ground motions seems essential for constructing or improving such structures. For this purpose, firstly, by using the deterministic method and empirical equations of the largest earthquake likely to occur, the result of active faults activity was determined using attenuation equations via an appropriate logic tree, and the maximum horizontal and vertical acceleration component was calculated based on two types of soil. The first type of soil matches types I and II, and the second type matches III and IV, from standard No.2800. Then, to analyze the potential hazard, we define the seismic sources, seismic parameters, rupture parameters, and the attenuation equations with the same logic tree using SeisRisk III software, plus the maximum vertical and horizontal acceleration component, based on the two identical types of soil. Subsequently, the seismic improvement regulation of structures (360 magazine) for the second level hazard was calculated and finally compared with the results of the deterministic analysis. Results indicated that the acceleration component in the deterministic method presents a higher amount than the probable method. As a result, probable methods can be used instead of a deterministic method proving far more economical.

Single superficial femoral artery (SFA) aneurysm is rare and occurs in approximately 5 per 100,000 patients. Rupture is a rare complication in this aneurysm. In this case report, we present the diagnostic and therapeutic work up of a ruptured SFA aneurysm of the right lower limb in a 75-year-old diabetic man with ischemic heart disease. Pre-surgical diagnosis was through physical examination findings and color Doppler flow imaging. The defective part of the artery was resected and then reconstructed through autologous saphenous vein grafting harvested from the opposite limb. No early post-surgical complication was observed. If a pulsatile mass is found in the thigh, the SFA aneurysm should be considered as a differential diagnosis to prevent premature death and lower limb amputation by timely surgery.

According to theoretical foundations, it is important to determine the optimum level of capital financing in order to minimize the cost of capital. Firms’ effort to decrease the information risks and focus on investor’s protection aspects could lead to change in cost of capital. The main purpose of this paper is assessment the impact of investor’s protection criterion and improvement of financial reporting quality on reduction the cost of equity capital. Earnings quality is measured based on the inverse index of residuals absolute values extracted from accruals model. Stockholders’ expected rate of return which extracted from the capital asset pricing model is used to measure the cost of equity capital. Also, investor protection is assessed through various criteria such as separation of chairman’s duty, board independence, internal audit, shareholder with vote right, ownership concentration, adjustment, disclosure of audit fee & managerial compensation. Research samples include 183 firms listed in Tehran Securities & Exchange during the period from March 2012 till March 2018. Research hypotheses analyzed through multivariate regression models using panel data which included firm-year observation and fixed effect method. Findings indicated that earnings quality had significant and negative impact on cost of equity capital; In addition, investor’s protection had significant and negative impact on cost of equity capital. Other evidences documented the key role of corporate governance procedures to protect the investors & shareholders and improvement the quality of financial reporting in order to decrease the cost of equity capital.

Objective: We sought to determine whether a posterior vertebral resection on congenital deformities of thoracolumbar and lumbar vertebrae leads to more complications and provides less correction. Methods: Twenty-three patients underwent a posterior vertebral resection for a rigid congenital spinal deformity, which included scoliosis (13 patients), kyphoscoliosis (6 patients), and pure kyphosis (4 patients). The surgeries involved removing 1 to 2 vertebrae using multiaxial pedicle screws in all but 2 of the patients. All surgeries were performed under intraoperative spinal cord monitoring. Thoracic curve, lumbar lordosis, focal kyphosis, shift, and sagittal vertical axis were collected at baseline and during the last follow-up (taking place after at least 3 years) and were then statistically analyzed. Results: The major curve correction was about 55% in cases of scoliosis, with focal kyphosis improving from 54.3 ± 19.1 degrees to 21.3 ± 15 degrees. Two patients experienced intraoperative neuromonitoring changes, with data returning to baseline without any surgical intervention. Sensory or motor palsy after the surgery was not reported in patients.Despite improving sagittal or coronal deformities, 8 patients experienced excessive sagittal decompensation during follow-up, 1 of whom underwent revision surgery. Sagittal decompensation was by far the most common complication. Larger kyphoscoliosis or focal kyphosis angles were preoperative risk factors for postoperative sagittal imbalance (P value < 0.05). Conclusions: Using a lumbar or thoracolumbar posterior vertebral resection enables surgeons to correct rigid curves in the pediatric population without major risk to nerve roots. The primary complications would be sagittal decompensation and the likelihood of undercorrection, which requires mindful addressing during the preoperative planning stages.

Objective: External auditors play an essential role in enhancing the quality of accounting information and reducing the information asymmetry problem between inside & outside stakeholders such as shareholders, creditors and managers. Audit fee is one of the most important indicators for assessing the audit quality. Audit fees consist of two components which are audit resource costs and risk premiums. Audit resource costs are related to the amount of audit efforts took in auditing and the risk premium is a compensation for risk taking. Under risk-oriented auditing, audit risk is that auditors are really concerned about. Audit risk model consists of three components which are inherent risk, control risk and detection risk. In addition, prior studies suggest that the relation between audit market competition and audit quality can be either positive or negative, depending on whether higher concentration results in decreased costs of telling the truth and thus increased audit efforts and audit fees. Numerous studies have examined the impact of audit risk and audit market competition on audit fees with mixed results. This paper analyzed the relation among audit risk, audit market competition environment & audit services fee. So, it investigated the impact of some features related to auditors on the pricing of audit services. The probability of 2nd type error is considered as a proxy of audit detection risk and audit market share is considered as a proxy of audit competition environment. Methods: Statistical analyses include 131 firms which listed in Tehran Securities & Exchange over the period 2013 to 2019. Research data includes 917 firm-year observations. Research hypotheses have assessed through multivariate regression models using panel data with fixed effect and generalized least squares method. Results: According to the findings, there is meaningful and negative relation between audit services fees and 2nd type error as a proxy of audit detection risk. In addition, evidence indicated that there is meaningful and positive relation between audit services fees and audit market share as a proxy of audit competition environment. Other evidences documented that audit services fee is a direct function of auditor opinion, auditor reputation, audit complexity, audit committee independence, board leadership and loss, but it is an inverse function of auditor rotation, board independence, ownership concentration and leverage; however it is not a meaningful function of board activity. Conclusion: As a whole, research evidences suggested that some features related to auditors and some features related to clients rely on supply & demand based perspectives have an important role in determining the effective factors on audit fees. Detection risk results in the auditor's conclusion that no material errors are present where in fact there are. Evidences showed that there is an inverse relationship between detection risk and audit quality: if detection risk is high, lower the audit fee as a proxy of audit quality and if detection risk is low, generally increase the audit fee. Empirically, previous studies examining the association between audit market competition environment and audit quality provide mixed results. It is, therefore, important to understand the various relationships between audit market competition environment and audit quality to prevent regulatory intervention from producing potential unintended consequences. Findings documented that high level of audit market share lead to more the audit fee and low level of audit market share generally decrease the audit fee.

Renal transplant therapy is essential in patients with End-Stage Renal Disease (ESRD). It is used in patients awaiting a kidney transplant or those who cannot be a transplant candidate. Central venous catheter is one of the most used access routes worldwide but has been recorded as the one with highest mortality and morbidity rate. Thromboembolic events have played a major part for that. This is a descriptive-analytical study, which conducted in a university treatment center in Tehran, Iran. A total of 225 patients were selected for this study that 108 were excluded because of our criteria. Statistical analysis was performed by SPSS v19 and a total of 117 patients were included in this study. The average age of the patients was 51.62±11.26. 79 (67.5%) and 38 (32.5%) patients had medial and lateral tip direction, respectively. The catheter of 85(72.6%) and 32(27.4%) patients was patent and occluded, respectively. The average catheter tip occlusion time in both groups was 22.5 and 7.5 months. Three-month, six-month, twelve-month, and twenty-four-month patency rate were 99%, 94%, 88%, and 30%, respectively. our findings suggest that medial direction of the tip of the catheter reduces complications caused in CVS. Because our study has been conducted in a small scale and there is lack of similar studies, our team suggests extension to a larger scale to confirm or not our results.

Histology has not been accepted as a valid predictor of the biological behavior of extra-meningeal solitary fibrous tumors (SFTs). Based on the lack of a histologic grading system, a risk stratification model is accepted by the WHO to predict the risk of metastasis; however, the model shows some limitations to predict the aggressive behavior of a low-risk/benign-appearing tumor. We conducted a retrospective study based on medical records of 51 primary extra-meningeal SFT patients treated surgically with a median follow-up of 60 months. Tumor size (p = 0.001), mitotic activity (p = 0.003), and cellular variants (p = 0.001) were statistically associated with the development of distant metastases. In cox regression analysis for metastasis outcome, a one-centimeter increment in tumor size enhanced the expected metastasis hazard by 21% during the follow-up time (HR = 1.21, CI 95% (1.08–1.35)), and each increase in the number of mitotic figures escalated the expected hazard of metastasis by 20% (HR = 1.2, CI 95% (1.06–1.34)). Recurrent SFTs presented with higher mitotic activity and increased the likelihood of distant metastasis (p = 0.003, HR = 12.68, CI 95% (2.31–69.5)). All SFTs with focal dedifferentiation developed metastases during follow-up. Our findings also revealed that assembling risk models based on a diagnostic biopsy underestimated the probability of developing metastasis in extra-meningeal SFTs.

Sense of belonging to school has received considerable attention due to the importance of belonging needs in social life and its broad academic and non- academic consequences. However, there is a dearth of research that identifies its multilevel predictors. Thus, this study aimed to investigate student-level and school-level variables related to sense of belonging to the school. The target population was all high school students (n=25000) in Urmia in the academic year 2018-2019. Hierarchical Linear Modeling (HLM) was used to determine the association between school-level and student-level variables. Findings of the study showed that student-level variables, such as socio-economic status, parental involvement, and peer support were related to sense of belonging to school. Moreover, school-level variables including sense of fairness and teacher-student relations could explain the variance in school belonging.The results supported the idea that family, peers, and teachers play significant roles in the school experiences of students.

سابقه و هدف: در سالیان اخیر، در سازمان‌ها به معنویت توجه بسیاری شده است و صاحب‌نظران مدیریت و سازمان نیز به جرگۀ علاقه‌مندان به معنویت پیوسته‌اند. ادعاهای فراوانی دربارۀ فواید مثبت معنویت در محیط‌های کاری مطرح شده که به تشویق علاقه‌مندان به جست‌وجوی راه‌هایی جهت واردساختن معنویت به محیط‌های سازمانی منجر شده است. ازاین‌رو، پژوهش حاضر با هدف بررسی تأثیر معنویت بر کیفیت زندگی کاری و کارآفرینی با میانجی‌گری اخلاق حرفه‌ای صورت گرفته است. روش کار: این پژوهش توصیفی-همبستگی از نوع مدل‌یابی معادلات ساختاری است. جامعۀ آماری 340 نفر از کارکنان دانشگاه لرستان بود که از میان آنان 181 نفر به‌روش نمونه‌گیری تصادفی طبقه‌ای انتخاب شدند. برای تعیین حجم نمونه از جدول کرجسی و مورگان استفاده شد. داده‌های پژوهش با استفاده از پرسش‌نامه‌های استاندارد معنویت میلیمان و همکاران، کیفیت زندگی کاری والتون، کارآفرینی هیل و اخلاق حرفه‌ای کادوزیر جمع‌آوری شد و تحلیل داده‌ها نیز با استفاده از شاخص‌های توصیفی و روش مدل‌یابی معادلات ساختاری صورت گرفت. در این پژوهش همۀ موارد اخلاقی رعایت شده است و مؤلفان مقاله تضاد منافعی گزارش نکرده‌اند. یافته‌ها: نتایج نشان داد که بین معنویت و کیفیت زندگی کاری و کارآفرینی (31/0=r، 45/0=r و 05/0>P) رابطۀ مثبت و معناداری وجود داشت اما بین اخلاق حرفه‌ای و کیفیت زندگی کاری رابطۀ معناداری یافت نشد. علاوه‌براین، معنویت با میانجی‌گری اخلاق حرفه‌ای بر کیفیت زندگی کاری و کارآفرینی (17/0=β، 05/0=β و 01/0>P) تأثیرگذار بود و هم به‌صورت مستقیم هم غیرمستقیم موجب افزایش کیفیت زندگی کاری و کارآفرینی ­شد. نتیجه‌گیری: بر اساس یافته­های پژوهش می‌توان گفت هرگونه افزایش معنویت در سازمان با افزایش کیفیت زندگی کاری و کارآفرینی و اخلاق حرفه‌ای کارکنان همراه است. استناد مقاله به این صورت است: Faghernejad F, Hassani M. The Effect of Spirituality on the Quality of Work Life and Entrepreneurship as Mediated by Professional Ethics in the Staff of Lorestan University. Journal of Pizhūhish dar dīn va salāmat. 2021;6(4):101-116. https://doi.org/10.22037/jrrh.v6i4.21849

The prevalence of COVID 19 encouraged physicians and researchers to study the pathology of the disease and changes in patients' immunological factors. What has been proven today is the occurrence of an inflammatory outbreak in the body of patients with this infection, which causes severe immunological reactions in them. Hemoperfusion, as an extracorporeal purification method, has the potential to act as an aid in modulating or controlling this inflammatory phase. Therefore, the present study evaluates the role of hemoperfusion in controlling inflammatory conditions in patients with COVID 19.

In the last days of 2019, a novel strain of coronaviruses reported in Wuhan and spread rapidly all over the world which called 2019 novel coronavirus (2019- nCoV). Almost a few months later in the early 2020 (January 2020), the WHO declared the outbreak of COVID-19 a Public Health Emergency which Compared with the other SARS- CoV, has a stronger transmission capacity. Although respiratory problems are the main clinical symptoms of COVID-19, some patients also experience other conditions and injuries, such as severe vascular damage. Therefore, it can be said that understanding the damage caused by this infection to the vascular system and its underlying mechanisms is of great importance.

Organ failure, including; liver toxicity, renal failure, and neurotoxicity, are frequent complications following HSCT which can affect the transplant outcome, morbidity, and mortality of allo-HSCT recipients: A retrospective study of 206 allo-HSCT patients was conducted to determine the frequency of organ failure and overall survival in patients receiving allo-HSCT. Liver toxicity, renal failure, and neurotoxicity were diagnosed according to clinical and laboratory records pre and post-allo-HSCT. A total of 33 patients (16%) developed organ failure within 200 days after allo-HSCT. Liver toxicity was diagnosed in 12% of patients, and the median time of its occurrence was 22 days (range: 0-207 days) post-allo-HSCT. Two percent (6 of 206) of allo-HSCT recipients presented renal failure. Renal failure was developed within the median time of 33 days (range: 5-88 days). Neurological involvement occurred in 0.9% of patients. Among 206 patients, the frequency of complications such as veno-occlusive disease (VOD) and graft-versus-host disease (GVHD) was 1.4% and 16.01%, respectively. One-year overall survival of patients who had organ failure was 24%, and the mean survival determined 329±99.58 days. Three-month overall survival of patients who developed liver injury and renal failure were 78% and 33%, respectively. Organ failure remains a common complication in patients who received allo-HSCT. Patients with GVHD and two or multi-organ involvement seem to have lower overall survival.

Objective: This study is aimed at measuring how fast adjustments are made on capital structures, for various industries, and investigating the impact of macroeconomic conditions, in terms of recession and boom, between 2011 and 2017. Methods: In this research, target capital structure has been calculated based on the concept of debt capacity. Variables including market excess return and real gross domestic product (real GDP) have been selected as a proxy for financial sector and real sector to measure economic status. Hodrick-Prescott filter has been used to determine the periods of boom and recession. Results: The speed of capital structure adjustment (depending on its sign and magnitude), could be classified into: 1) approaching, 2) moving away, 3) approaching and then moving away from the targeted capital structure. The results show that the capital structure of each year is adjusted toward the target. The boom and recession of the financial sector and real economy have no effect on the capital structure adjustment speed. Subsequent studies showed that the capital structure in the years 2011, 2012, 2013, 2016 and 2017 for various industries, including of mining, electrical, computer, engineering, non-metallic minerals, refineries and petrochemicals, pharmaceuticals and metals, have been approaching the target. Conclusion: Since the speed of adjustment of the companies is between 0 and 1, the capital structure of each year is approaching the target capital structure. Investigating the impact of boom and recession of sectors also showed that the macroeconomic environment had no effect on adjusting the capital structure of companies.

Objective: This research analyzed the impact of institutional ownership concentration on the relation between board independence and audit services fees to distinguish between supply & demand based perspectives, and also misalignment effect & expropriation effect hypotheses. Methods: Statistical analyses include 118 firms listed in the Tehran Securities & Exchange over the period 2013 to 2018; thereby, 708 firm-year observations have analyzed. Research hypotheses have investigated through multivariate regression models using panel data and generalized least squares method. Results: According to the results, there is a meaningful and positive relationship between board independence and audit services fees. In addition, there is a meaningful and negative relationship between institutional ownership concentration and audit services fees. Findings show that institutional ownership concentration has meaningful and negative impact on the relation between board independence and audit services fees. Also, these results confirmed at the high level of board independence and high level of ownership concentration. Other findings show that there is no relationship between auditor size and audit services fees. While firm size, debt ratio, receivables and inventories ratios, and audit opinion have a meaningful and positive relationship with audit services fees; but, current ratio and return on assets have meaningful and negative relationship with audit services fees. Conclusion: The positive relationship between board independence and audit services fees is consistent with the demand based perspective of auditing services and complementary approach; also, the negative relationship between institutional ownership concentration and audit services fees is consistent with the supply based perspective of auditing services and substitutive approach. Based on the findings, the negative impact of institutional ownership concentration on the relationship between board independence and audit services fees is consistent with the expropriation effect hypothesis. As a whole, the research results can be useful for financial information users in determining the effective factors on audit fees.

The purpose of the present study, which is descriptive-analytic, is to investigate and assess the level of development and explanation of the gap between the cities of Ardebil province in terms of educational indicators. Information about 53 indicators in the form of physical facilities educational and educational spaces, educational facilities for students, Students 'academic achievement, economic productivity indices, human resource indices by referring to the statistical and libraries' annual reports, institutional indicators, non-cognitive indices and process indicators were also collected through a questionnaire. Information about the province's education and training, population and housing censuses, statistical yearbooks, and computer data from Iran's Statistics Center have been gathered. SPSS software version 20 and Excel2016 have been used to perform computations. Using Vicon models and the entropy weighing method, the ranking of education and training areas of the province has been carried out. Then, through statistical models such as regression analysis and analysis of variance, ANP network analysis process has been used to analyze the factors affecting the development of education areas in Ardabil province. Finally, the most influential indicators were identified. Based on the findings, Ardebil city ranked first in the first rank and in the city of Aslandoz.

Severe infection with COVID-19 disease can be associated with respiratory failure, kidney disorders, and in more advanced stages, organ failure and death. Unfortunately, there is currently no definitive cure for this disease, and damage to the immune system caused by inflammatory storms leads to widespread and varied complications that make an early diagnosis of the disease difficult. Therefore, eliminating or inhibiting the production of factors involved in inflammatory storms can be effective in improving the clinical condition of patients. According to specialized studies on the role of hemoperfusion in inhibiting advanced levels of COVID-19 disease, the present study was performed to investigate the use of hemoperfusion as a potential treatment option for this disease.

In educational systems, one of the most important tasks of teachers is teaching. Improvement of teaching activity is one of the concerns of education today which requires studying factors and variables that influence teaching improvement. In this regards, the purpose of this study was to investigate the effect of school organizational conditions, leadership perception and teacher motivation on improving teacher activity with mediating role of teacher professional development. Research method was descriptive-correlative. The statistical population consisted of all elementary teachers in West Azerbaijan, with Cochran formula and multistage cluster sampling method, 376 persons were choosen as sample. Measurement Tools included standard questionnaires whose validity and reliability were confirmed. Data was analyzed using structural equation modeling technique with SPSS and Pls software. Findings showed that the direct effect of teacher development and teacher motivation on teaching were significant. The direct effect of leadership perception and school organizational conditions on teaching were not significant. The indirect effect of teacher motivation, leadership perception and school organizational conditions mediated by professional development on teaching is significant. Based on the findings of the study, it can be concluded that in order to improve teaching in the school, we can work more motivated, appropriate leadership style and improve the organizational conditions of the school in developing teachers' skills in order to improve the teaching activity in schools.

Introduction: The aim of the present study was to evaluate outcomes and complications related to pectoralis major mayocutaneous (PMM) flaps in the reconstruction of maxillofacial defects. Materials and Methods: Subjects who underwent pectoralis major mayocutaneous flaps to reconstruct maxillofacial defects due to trauma or tumor resection were studied. Complications were considered in two stages: early and late. A modified version of the University of Washington Quality of Life questionnaires, version 4, was used to evaluate the functional outcome of patients who underwent free flap or PMM flap reconstruction. The survey is composed of 6 domains: pain, appearance, activity, swallowing, chewing, and speech. We scored domains on a scale ranging from 0 (worst) to 100 (best). We considered scores higher than 70 in the normal range for appearance, activity, swallowing, chewing, and speech. Results: Thirty-one subjects were studied. The most common defect sites were oral floor (48.3%) and buccal soft tissue (32.2%). The least common was neck (19.3%). Immediate complications consisted of dehiscence in 3 cases (9.6%) and flap necrosis in 2 cases (6.4%). Late complications included dehiscence in 3 cases, partial necrosis of skin without muscle necrosis in 1 case, and donor site infection in one case. The most common complications seen in both stages were dehiscence (19.3%) and necrosis (9.6%).In the immediate phase, patients mostly complained of pain. In the late stage, pain significantly decreased. Activity, swallowing, and speech improved in the late stage. Conclusion: Our study indicated a significant improvement in patients' functional outcomes after discharge from the hospital. The pain was a major complaint of patients immediately after reconstruction with PMM flap, which should be considered as a significant concern for maxillofacial surgeons.

Objective: This study has focused on the effects of auditors’ personality disorders on their professional skepticism. This is done in a sample of 293 auditors, consisting of chartered professional accountants, CPA, and individuals qualified for the CPA exam. Method: Data were collected applying the scrolling approach, and the statistical analysis was performed, using structural equations/regressions. The trait skepticism questionnaire of Hurtt (2010) was used to measure participants’ professional skepticism, and the brief form of the Personality Inventory for Diagnostic and Statistical Manual of Mental Disorders, fifth edition (PID-5-BF), published by APA (2013), was used to assess the personality disorder of auditors. Result: The results indicated that all the dimensions of auditors’ personality disorders affect their professional skepticism negatively. Also, the most inverse relationship can be witnessed between personality disorders and the interpersonal perception criterion for professional skepticism. Conclusion: The attention paid to the factors shaping auditors’ personality disorder and the efforts made to remove the barriers can significantly improve the level of professional skepticism.

Salvia hispanica L., commonly known as chia, is a plant-based alternative to seafood and is rich in heart-healthy omega-3 fatty acid, protein, fiber, and antioxidants. In the Northern Hemisphere, chia flowering is triggered by the fall equinox (12-h light and dark, early October) and the seeds mature after approximately three months. Chia is sensitive to frost and end of season moisture which limits its cultivation to small areas in regions with temperate climate. The U.S. chia import has increased considerably over the years; however, chia is not widely cultivated in the United States. This study used the historical U.S. temperature and precipitation data as a first step to explore the potential of widescale chia cultivation. The 10th percentiles of 25 mm precipitation level as well as soft frost (32 °F: 0 °C) and hard frost (28 °F: −2.2 °C) were tabulated for the months of November and December. The results identified temperature as the main limiting factor for chia cultivation in the United States. The commercial chia variety (harvested in December) can be planted on approximately 10,000 km2 cropland (1,000,000 hectare) in the United States. The future development of early flowering variety (harvested in November) was demonstrated to open an additional 44,000 km2 (4,400,000 hectares) for chia cultivation in the United States. In conclusion, chia cultivation could provide economic benefits to U.S. farmers both by enriching the diversity within crop rotations aimed at reducing pest and pathogen populations and by its high economic value as an alternative specialty crop.

Aortoenteric fistula is a rare finding that is potentially fatal and is usually seen as a fistula between the aorta or an aortic graft and the third part of the duodenum. The type without the presence of an artificial graft is considered as primary and the other type as secondary. The patients usually present with the heralding symptom of minor hematemesis, which later leads to massive and mortal GI bleeding. The most important factor in the diagnosis of an aortoenteric fistula is to have a high clinical suspicion after taking an appropriate and accurate history. In hemodynamically stable patients with clinical suspicion, performing an intravenous-contrast-CT scan of the abdomen and pelvis is of assistance in diagnosis. In general, stable hemodynamics greatly reduces the suspicion for diagnosis. Treatment is often surgical, and in regard to the severity of abdominal contamination or the level of visible infection, the extra anatomical or insitu graft repair is considered as the method of choice. This article tries to transfer our experiences in two patients, each of whom presented with hematemesis and melena without a history of underlying aortic aneurysm.

This study aimed to test the conceptual model for predicting the for human resource productivity of higher education based on the variables of effective leadership and strategic planning. The research community samples were universities of western Azerbaijan faculty members consisted of 310 people randomly stratified (112 from state universities, 114 from Islamic Azad Medical, 84 from medical sciences univrsities). The research method was descriptive and multivariate with three effective leadership tools Saatchi and colleagues, strategic planning based on University of New Jersey model and Shah & Schaniz models (2008), and Human Resources Productivity Questionnaire based on the Acheive Model by Hers And Goldsmith that the content validity (construction) and content reliability (Cronbach's alpha) were reported suitable. Analysis was done using AMOS software and structural equation model. Results have shown meaningful positive relationship between effective leadership and strategic planning with the scientific Human Resources Productivity.Additionally, effective leadership has the most direct positive impact on strategic planning and improving the Human Resources Productivity of scientific research and strategic planning is less effective on improving the Productivity.

Introduction: Two main functions of the educational system in any modern society are to equip individuals with knowledge that allows them to take part in social, economic, and political life and confer access to valuable credentials regardless of their social and economic background. In other words, provide opportunities for social mobility. Therefore, the performance of educational systems should be judged according to the quality of knowledge they produce (quality) and the degree to which they provide equality of educational opportunities (equality). Institutional differentiation –assigning students to differenttracks or schools - is a potential joint determinant of quality and equality in education. The review of related literature indicated that there has been a lack of research in Iran on linking institutional differentiation with equality of educational opportunities as well as applying a holistic approach for studying different types of schools. Therefore, this research was designed to fill these gaps. Thus, present research aimed to study the impact of institutional differentiation on equality of Iran education system through ranking and investigating level of inequality among different types of high schools. The theories adapted for this study are derived from the System’s Theory Input – Output model and Social Cognitive Theory. The systemic perspective argues that we should apply a global vision to underline the functioning of a phenomenon because we really can't fully understand it by breaking it up into elementary parts and then reforming it. In the Social Cognitive Theory, we consider 3 variables including behavioral factors, environmental factors, and personal factors. These three variables are interrelated with each other and cause learning to occur. This model clearly implies that an individual should have positive personal characteristics, exhibit appropriate behavior and stay in a supportive environment in order to learn effectively. Material & Methods: The statistical population included all students who were studying in second-cycle high schools in Urmia in 1394-1395 academic year and all teachers and principals who were working in these schools in the same academic year.1003 students and 307 teachers were selected randomly by using proportionate stratified sampling but census method was used to collect data from principals. Data was collected through questionnaires that have been used in international studies to investigate inequalities between countries as well as within the counties. The validity of questionnaires was approved through experts' views and their reliability was confirmed by Cronbach-Alpha coefficient. TOPSIS technique was employed to analyze data. This study investigated the following categories of indicators: a) Family indicators (parents' occupation - parents' educational background, parents' monthly income, size and type of parental involvement, and home educational resources); b) Student characteristics (academic self-efficacy, academic self-esteem, academic motivation and the size and shape of supplementary tutoring); c) School infrastructure (quality of the schools’ physical infrastructure, quality and quantity of school educational resources); d) Human resources (teacher training, teacher experience, teacher self-efficacy, teacher satisfaction, etc.); e) School policies (school self-evaluation, school autonomy, academic press, principals’ leadership, etc.); f) School climate (disciplinary climate; achievement press; teacher-student relations, etc.); g) Outcomes (students’ educational aspiration, students’ job aspiration, grade point average of national final exams, results of university entrance exam) Discussion of Results & Conclusions: The results of the coefficient of variation method regarding inequalities between different kinds of schools showed that there were high levels of inequalities in the family indicators, school educational resources, school climate and educational outcomes. And the results obtained by TOPSIS technique showed that the group of high school for Gifted Students and public schools ranked first and last respectively in family indicators and educational outcomes. Therefore, it can be concluded that inequalities in parental socio-economic status are likely to translate into inequalities in educational outcomes of students and this can strengthen the relation between institutional differentiation and educational inequalities.

The preferred desire of orthopedic surgeons is to preserve the femoral head in the early stages of femoral head osteonecrosis; however, hip arthroplasty is needed in most cases. The outcomes of traditional surgical treatments alone are not favorable. Thus, femoral head osteonecrosis frequently follows an unpredictable course resulting in significant hip arthritis. Through the years, it has been identified that decreased proliferation capacity and content of bone marrow stem cells (BMSCs) in the femoral head region play a key role in the pathogenesis of osteonecrosis of femoral head (ONFH). In the past two decades, researchers have focused on cell-based therapies for ONFH treatment. The regenerative potential of damaged cartilage and bone tissue with stem cells has become a new treatment approach in the field of orthopedics. Ongoing basic science and clinical studies are progressing toward efficient standard treatment options for this extremely challenging condition. In this article, we reviewed the recently developed methods of cell therapy for these types of musculoskeletal conditions.

This research is aimed to analyze the managerial behavior in earnings report, so it investigates the relation of investment inefficiency and financial constraints to earnings management. Earnings management is measured based on Kothari et al (2005) model and investment inefficiency is measured based on the Fazzari et al (1988), Kaplan & Zingales (1997) and Linck et al (2013) models. Financial constraints is measured based on some criteria like net financial leverage, free cash flow, interest rate, dividend payout, operational cash flow, size and age of firms. The sample consists of 260 firms listed in Tehran Stock Exchange over the period from 2009 to 2015. Hypotheses are tested based on panel multivariate regression model. The results show a significant and positive relation between investment inefficiency and earnings management; while there is no significant relation between financial constraints and earnings management.

This research investigated the effect of capital gains and stock liquidity on stock expected return. The stock expected return is measured based on capital assets pricing model. Stock liquidity is measured by stock trading turn over and capital gain is measured by the return made through the changes in stock prices. In order to control other factors that may have an effect on stock expected return, some variables like market to book ratio, size, dividend payout ratio, leverage and profitability have been studied. Research hypotheses tested using regression model based on pooled data. Research sample includes 172 companies listed in Tehran Stock Exchange over the period 2010 – 2014. Results showed that there is not any significant relationship between capital gains and stock expected return. But the results found that stock liquidity has a significant and positive effect on stock expected return. In fact, stock expected return is a direct function of changes in stock liquidity.

Introduction: Justice has been recognized as the pivot of different organizational research, that the designation of the causal pattern involving the most important variables associated with it was the main objective of the present study. Materials and Methods: This was a descriptive-survey study. The statistical population consisted of all nurses of Imam Khomeini hospital in Urmia (n= 420), of which 201 nurses were selected by using Morgan’s table and by random sampling method. The instruments included questionnaires of organizational justice, organizational commitment, organizational trust, job satisfaction, and Organizational Citizenship Behavior whose reliability and validity were confirmed. The structural equations model method was used to analyze the data. Results:The results showed there was a positive and significant relationship between justice perception with organizational commitment, organizational trust, and job satisfaction. In addition, the mediating role of organizational commitment and trust was acknowledged in the relationship between justice and citizenship behavior in the model; however, the mediating role of satisfaction was not fitted in the relationship between justice and citizenship. Conclusion: According the research results that there was a positive and significant relationship between perception of justice with organizational commitment, organizational trust, and job satisfaction, paying attention to organizational justice for improving the staff’s organizational citizenship behavior is critical and indicates the distinct position of this variable in improving all attitudinal and behavioral variables and consequently in the hospital employees’ performance.

Objective Political behavior in organizations is influenced by the differences in perceptions and attitudes of the staff, nature of the action, or people's perception of reality. Such behavior stems from the perception and reaction to self-interest. Different studies have showed that this behavior is an inevitable part of any human activity. Staff when asked about political behavior in the workplace, Often it related to serve their behaviors and to consider as a phenomenon dirty that the personal goals at the expense of other researchers. Such behavior may be harmful to the objectives of the organization and can be considered as a threat to the organizational effectiveness and organizational performance. If employees feel good he has deceived organizational policies, Possible show negative reactions such as annoyance, frustration, anxiety and movement. Most researchers have argued the perception of policy of stressful and harmful and potential negative effects on a wide range of business and personal consequences. Although policies may be both positive as well as negative perceptions, due to the strength of contagion in the organization venice extremely negative consequences resulting from negative policies The present study was conducted to survey the relationship of perception of organizational politics with turnover intentions, job performance, and organization citizenship behavior considering the mediating role of organizational justice. Methods & Materials This descriptive-analytic study consisted of a sample of 200 employees of the welfare organization and its assemblies in West Azarbaijan. Data were collected using standard questionnaires of Kacmar and Carlson’s Perception of Organizational Politics, Niehoff and Moorman’s Organizational Justice, Miller, Katerberg and Hulin’s Turnover Intentions, Williams and Anderson’s Job Performance, and Podsakoff et al.’s Organization Citizenship Behavior. Structural Equation Modeling was applied to evaluate the relationships between latent and measured variables in a conceptual model. Results The results showed that the politic variables had a negative significant correlation with organizational justice (r=−0.37), job performance (r=−0.14), and organization citizenship behavior (r=−0.27). A significant positive correlation was observed between politic variables and turnover (r=−0.45). A significant positive correlation was also observed between justice and job performance and organizational citizenship behavior (r=0/12, r=0.11, p

Neuropathic arthropathy (NA) is a progressive degenerative and destructive joint disease associated with underlying chronic neurologic deficit. A 34-year-old woman was referred to our tumor clinic with swelling and destruction of her left elbow joint. Except for a 5-year history of multiple sclerosis (MS), she had no other underlying diseases. Suspected of tumor involvement, she had been undergone an open biopsy. The pathologic report was fibromatosis, which was not compatible with imaging studies and clinical presentations. Second surgical inspection and cellular study didn’t prove tumoral involvement. Magnetic resonance images (MRIs) showed multiple hyper signal plaques in her cervical spine. MRI findings, clinical features, surgical observations, and disproportionate painless elbow destruction all confirmed the MS NA diagnosis.

Adequate financial decision-making necessitates a solid foundation in financial literacy and comprehension of its principles. This is particularly crucial for students, as their financial and behavioral choices can significantly impact their future financial and career prospects. Consequently, the present study aimed to explore the causal links between economics education, financial literacy, decision-making abilities, and entrepreneurial intentions. Employing a descriptive-correlational approach, the researchers utilized structural equation modeling, drawing on a sample of 375 individuals purposefully selected from a population of 11,345 students at Urmia University. Data were collected through a questionnaire, and the research variables were initially assessed using multiple correspondence analysis. Subsequently, the research model was estimated. The findings revealed a positive and substantial impact of economics education on students' financial literacy and the influence of economics education on decision-making skills and entrepreneurial intentions through the mediating factor of financial literacy. Furthermore, the results confirmed the moderating role of socioeconomic status in the relationship between economics education and financial literacy. Consequently, the study's outcomes can inform educational institutions and policymakers, supporting the implementation of policies aimed at enhancing general economic education and emphasizing the equitable and distributive nature of such initiatives.

Objective(s): Bacterial biofilm formation causes many persistent and chronic infections. The matrix protects biofilm bacteria from exposure to innate immune defenses and antibiotic treatments. The purpose of this study was to evaluate the biofilm formation of clinical isolates of Pseudomonas aeruginosa and the activity of zinc oxide nanoparticles (ZnO NPs) on biofilm. Materials and Methods: After collecting bacteria from clinical samples of hospitalized patients, the ability of organisms were evaluated to create biofilm by tissue culture plate (TCP) assay. ZnO NPs were synthesized by sol gel method and the efficacy of different concentrations (50- 350 µg/ml) of ZnO NPs was assessed on biofilm formation and also elimination of pre-formed biofilm by using TCP method. Results:The average diameter of synthesized ZnO NPs was 20 nm. The minimum inhibitory concentration of nanoparticles was 150- 158 μg/ml and the minimum bactericidal concentration was higher (325 µg/ml). All 15 clinical isolates of P. aeruginosa were able to produce biofilm. Treating the organisms with nanoparticles at concentrations of 350 μg/ml resulted in more than 94% inhibition in OD reduction%. Molecular analysis showed that the presence of mRNA of pslA gene after treating bacteria with ZnO NPs for 30 minutes. Conclusion: The results showed that ZnO NPs can inhibit the establishment of P. aeruginosa biofilms and have less effective in removing pre-formed biofilm. However the tested nanoparticles exhibited anti-biofilm effect, but mRNA of pslA gene could be still detected in the medium by RT-PCR technique after 30 minutes treatment with ZnO.

The Neocomian Fahliyan Formation is one of the important oil reservoirs in the Abadan Plain Basin, SW of Iran. To evaluate the pore pressure regime of the Fahliyan reservoir, 164 in situ pressure data points (MDT, XPT, and RFT) were analyzed from seven wells belonging to six oilfields. The pressure versus depth plot revealed that the Fahliyan reservoir is highly overpressured in all fields. The formation was characterized as a multilayered stacked reservoir with different pore pressure decreasing downward in a step-wise manner. Also, there is a major pressure step in the middle part of the reservoir, suggesting the presence of a regional efficient seal dividing the reservoir into two stacked compartments, where the upper compartment is more overpressured than the lower one. The stepped pressure pattern of the Fahliyan Formation is a regional phenomenon controlled by a factor governed regionally, the depositional condition, and facies lateral changes during the deposition of shallowing upward sequence of the Fahliyan reservoir. In addition, direct relationship is observed between the reservoir pressure and burial depth. This matter could amplify the initially generated overpressure state more possible due to dewatering of sediments and by-pass product of oil migration from Garau source rock to the Fahliyan reservoir.

Radio-frequency identification (RFID) is the wireless use of electromagnetic fields to transfer necessary information, for the purposes of automatically identifying and tracking tags attached to various objects. This paper presents a survey to study the role of different factors influencing on RFID implementation in after sales services in auto industry. The study designs a questionnaire and distributes it among 20 managers who work for after sales services in auto industry located in city of Tehran, Iran. Cronbach alpha has been calculated as 0.74, which is well above the minimum acceptable level. Using the existing literature as well as a survey with experts, the study has detected four important factors including management, technical, economic and environmental factors. We also weight all factors and sub-factors using Shannon entropy method.

This study investigates the effect of stock liquidity and stock liquidity risk on information asymmetry in Tehran Stock Exchange (TSE) listed companies. In this study, the bid-ask spread is considered as the criterion of information asymmetry. In addition, stock trade volume and the number of stock trades are considered as the criteria of stock liquidity. Some variables such as size, stock price, beta and growth are also considered as control variables. To test the hypotheses of the survey, 202 TSE listed companies over the period 2007-2012 are considered based on the multiple regression (Panel) method. The evidence shows that both proposed criteria, stock liquidity criterion as well as the stock trade volume and the number of stock trades, had negative effects on information asymmetry, but this effect is not statistically meaningful. In addition, evidence shows that stock liquidity risk had positive effect on information asymmetry, which is statistically meaningful. Research results also show that firm size and beta had positive and meaningful effects on information asymmetry. Finally, the results show that growth and stock price had negative meaningful effects on information asymmetry.