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This study aimed to implement interpretive structural modelling for Smart Financial Monitoring in the accounting and reporting system of the public sector of Iran. In terms of methodology, this research was qualitative-quantitative research conducted by interviewing the experts in the qualitative section. The statistical population was the qualitative section of university professors in the field of accounting and senior auditors of the Ministry of Finance and the Audit Court. In this study, we interviewed 12 university professors in the field of accounting and senior auditors of the Ministry of Finance and the Court of Calculations of saturation mode. Data analysis showed that content factors had the highest penetration power among variables. These factors include efficient and effective intelligent financial supervision, increased transparency in financial reports information, the possibility of comparing organizations’ performance with intelligent financial supervision, the ability to verify functional data and prevent the creation of fabricated data, the ability to exchange information between governments, supervisors, stakeholders and citizens, and improving the quality of accountability. Based on the results of the research in intelligent financial supervision, the index of the utilization of new communication and information technologies, resources and human capital index, environmental factors index, content factors, quantification index, regulations and standards, regulatory mechanisms index, risk management index, business operational system index and structural components index is of great importance, but the index of in-service periods is of moderate importance. This study can be a good start for smart financial monitoring in the accounting and reporting system of the country’s public sector. [ABSTRACT FROM AUTHOR]

The synthesis and characterization of MCM‐41 magnetic mesoporous material, which has been modified with zirconium‐thiouracil complex (M‐MCM‐41@TU‐ZrO), has been conducted and thoroughly analyzed using an array of techniques such as X‐ray diffraction (XRD), energy‐dispersive X‐ray spectroscopy (EDX), elemental mapping, scanning electron microscopy (SEM), Fourier transform infrared spectroscopy (FT‐IR), Brunauer‐Emmett‐Teller (BET), inductively coupled plasma‐optical emission spectrometry (ICP‐OES), thermogravimetric analysis (TGA) and vibrating sample magnetometer (VSM). The catalytic performance of M‐MCM‐41@TU‐ZrO was tested in the synthesis of phenyl aryl sulfides through a three‐component coupling reaction of aryl halides/phenolic esters with phenylboronic acid and sulfur powder in the presence of a base in PEG200 at 80–90°C. Also, the synthesis of symmetrical diaryl sulfides using aryl halides and sulfur powder and M‐MCM‐41@TU‐ZrO as a nanocatalyst in dimethyl sulfoxide at 120°C was investigated. A major novelty is that this is the first time that a highly efficient magnetically recyclable zirconium nanocatalyst is used for the synthesis of unsymmetrical diaryl sulfides in the presence of arylboronic acid/S8 system as thiolating agent and phenolic esters as cross‐coupling partners. The other advantages of this method are as follows: (a) the structurally diverse phenyl aryl sulfides have been synthesized in good to high yields in PEG as a green solvent; (b) starting materials, sulfur source, and catalyst are commercially available, cheap, non‐toxic, and chemically stable; and (c) M‐MCM‐41@TU‐ZrO nanocatalyst was easily removed from the reaction mixture using an external magnet and reused numerous times without any significant change in activity. [ABSTRACT FROM AUTHOR]

Structurally diverse alcohols were acetylated in a clean and efficient reaction with acetic anhydride based on the use of a catalytic amount of N,N-dichloro-4-methylbenzenesulphonimide in dichloromethane. All reactions were performed at room temperature in good to excellent yields.