bluuebunny/crossref_metadata_2025 huggingface dataset:
Effect of operative time on complications associated with free flap reconstruction of the head and neck
Authors: Irawati nina , Every James , Dawson Rebecca , Leinkram David , Elliott Michael , Ch’ng Sydney , Low Hubert , Palme Carsten , Clark Jonathan R. , Wykes James
Published: March 2022

Objective: To evaluate whether prolonged operative time is negatively
associated with post-operative complications and length of stay in
patients undergoing microvascular free flap reconstruction for complex
head and neck defects. Methods: 342 consecutive patients undergoing
microvascular reconstruction for head and neck defects between 2017-2019
at a single institution were evaluated. Operative outcomes and operative
time were compared whilst controlling for patient and treatment related
factors. Results: Mean operative time was 551 minutes and length of stay
was 16.2 days. An 11% increase in the risk of a post-operative
complication was observed for every additional hour of operative time
(OR 1.11, 95%CI 1.03 – 1.21, p=0.011) after adjusting for patient and
treatment factors. A cut-off of 9 hours yielded a 92% increase in
complications on either side of this (OR 1.92, 95%CI 1.18 – 3.13,
p=0.009). Increased operative time was also associated with increased
length of stay and return to theatres, but not medical complications.
Conclusion: Prolonged operative time is significantly associated with
increase surgical complications, length of stay and return to theatres
when performing microvascular reconstructive surgery for head and neck
defects. Keywords : free flap, microsurgery, operative time, length of
hospital stay, complication rate, head and neck surgery Key points : 1.
This study analyzed a contemporary cohort over a relatively short period
where outcomes can reliably be recorded and verified 2. This is the
first Australian study that demonstrated operative time as it relates to
surgical technique, comparing pedicled and free flaps and also
stratified by flap type, oncological resection, or comorbidity 3.
Operations more than 9 hours duration were associated with an 89%
increase in the odds of developing a surgical complication 4. Prolonged
operative time was also significantly associated with length of stay and
return to theatres 5. Future studies are needed to investigate
associations with each component of operative time element separately in
a multi institutional design
SOCIAL DETERMINANTS OF HEALTH SCREENING AND MITIGATION STRATEGIES: A CYSTIC FIBROSIS QUALITY IMPROVEMENT PROCESS
Authors: Jennings Deirdre , List Rhonda , Bruschwein Heather , Compton Martina , Somerville Lindsay , Williamson Lauren , Murray Rachel , Evangelista Brielle , Albon Dana
Published: March 2022

Introduction: Lower socioeconomic status is associated with
significantly poorer outcomes in weight, lung function, and pulmonary
exacerbation rates in People with CF (PwCF). Global aim: We aim to
reduce health disparities and inequities faced by PwCF by screening for
and addressing unmet social needs. Specific aims: We aimed to increase
routine Social Determinants of Health (SDoH) screening of eligible PwCF
from 0% to 95% and follow-up within two weeks for those PwCF who
screened positive and requested assistance from 0% to 95% by December
31, 2021. Methods: The Model for Improvement methodology was employed. A
process map and a simplified failure mode effects analysis chart were
created for the screening and SDoH follow-up process. Those who screened
positive for SDoH and requested assistance, a follow-up contact was made
to offer intervention. Intervention: Adult PwCF who had at least one UVA
Clinic encounter in 2021 were screened for SDoH. The SDoH screening tool
included eight domains: housing, food, transportation, utilities,
health-care access, medication access, income/employment and education.
Follow-up was completed with all PwCF who screened positive for SDoH.
Results: A total of 132 of 142, (93.0%) PwCF eligible for screening
completed the SDoH screening. Of the PwCF who completed screening, 56
(42.4%) screened positive for SDoH. A follow-up rate of 100% was
achieved in June 2021 and maintained through December 2021. Conclusion:
Implementing screening for SDOH and follow-up to mitigate social
difficulties in adult PwCF at UVA was successful and could be reproduced
at other CF care center.
Giant Parotid Pleomorphic Adenoma
Authors: Demidov Valentyn , Rybak Vasyl
Published: March 2022

A 49-year-old woman was referred to the maxillofacial surgery center with a gigantic mass (Panels A, arrow) in the right parotid area. Patient noticed mass`s appearance 3 years ago with painless rapid growth during last year. No loss of function of the facial muscles was noted. No pathologic lymph nodes were also noted clinically and on the multi-slice computed tomography (MSCT), which revealed a large mass with lobulated borders in the right parotid area, displacing masseter muscle and upper portion of the sternocleidomastoid muscle. Pre- (Panels B and D) and post-contrast (Panels C and E) MSCT was performed according to the radiological protocol. Axial scans of the contrast-enhanced MSCT (Panels C and E) clearly demonstrate the polymorphic structure of the mass helping establishing the diagnosis of parotid pleomorphic adenoma.
Pleomorphic adenoma is a benign encapsulated tumor with a cellular polymorphism due to which this tumor is also named as a “mixed tumor.” Very often these tumors have incomplete/‘not true’ capsule with a finger-like extensions into the glandular tissue. This anatomical feature requires from the surgeons to avoid a tumor`s enucleation and perform the partial/total resection of the surrounding parotid tissue (parotidectomy) together with a mass. In cases of intratumoral localization of some branches of a facial nerve, the partial/total facial nerve sacrifice is indicated. Such a radical treatment helps to reach two tasks: to avoid recurrence and to avoid possible malignant transformation of the recurrent pleomorphic adenoma.
Logistics Interoperability as a Boost Factor for Industry 4.0: Case Study of a Motorcycle Manufacturer
Authors: Tuma Neto Alberto Antonio , E Azevedo Ramos Flavio de Barros , Reis Moraes Miriam Maristela , Breval Santiago Sandro , De Souza Junior Armando Araújo
Published: March 2022

The Manaus Industrial Pole (PIM), located in a tax incentive area, is responsible for relevant economic growth and conservation of the Amazon Rainforest. With the advent of Industry 4.0 (I4.0) bringing new technological approaches, management, and business models and, mainly, insertion in global productive chains, it is necessary to verify the maturity and readiness of the PIM companies regarding this new environment. This article aims to verify the logistical interoperability as a boosting tool of I4.0, through applied and exploratory research, based on the case study of a motorcycle manufacturer, using a logistical interoperability measurement model based on structural equations. As a result, an overall evaluation coefficient value of 4.65 to a maximum of 5.00 was found, and the points for improvement are discussed.
Remnant populations of Cypripedium macranthos (Orchidaceae) in Eastern Europe: evidence of almost complete extinction and widespread introgression with Cypripedium calceolus
Authors:   Komarov Botanical Institute of RAS, Efimov Petr G. , Panasenko Nikolay N. ,   Bryansk State University, Gornov Aleksey V. ,   Center for Forest Ecology and Productivity of RAS
Published: March 2022

The distribution of Cypripedium macranthos and C. × ventricosum in Eastern Europe is described in the literature controversially. At the same time, Cypripedium species are legally protected plants of the highest conservational importance, and detailed knowledge about their historic and current distribution is essential for correct setting of conservation priorities. In the present article, we have assembled primary information about localities of C. macranthos and C. × ventricosum in Russia and Ukraine by referring to the original information sources, mostly to old herbaria and literature. As a result, 19 localities have been estimated as incorrect, 11 as doubtful and only 12 as reliable. Historical absence of C. macranthos and C. × ventricosum in the Republic of Chechnya, Republic of Mari El, Ulyanovsk Region and Kursk Region has been confirmed, whereas its presence in the Republic of Udmurtia, Nizhniy Novgorod Region, Vologda Region, Yaroslavl Region, Republic of Komi, and Voronezh/Lipetsk Regions is questioned. Original herbarium specimens confirming its locality in the Samara Region have been found in the herbarium. The existence of the species in Ukraine is being discussed in view of the information published by V.G. Sobko in 1989, but omitted in later publications. A sharp decrease in the number of localities has been proven. The only extant locality of C. macranthos is situated in the Republic of Chuvashia, and that of C. × ventricosum (1–4 subpopulations) in the Bryansk Region. The amount of hybridisation between C. macranthos and C. calceolus in Eastern Europe was previously underestimated. In the part of the species' distribution centered in Bryansk Region, only hybrids have been recorded since 1903. This fact determines the need for corresponding changes in floristic data and in documents which establish local plant protection.
Check the spread of price fluctuations in the gold index with stock price index stock exchange
Authors: Baghyani Zohreh , Farid Darush , Abtahi Seyed Yahya
Published: March 2022

Presence of the efficient financial markets and institutes is considered as one of the characteristics of the developed countries which play an important role in the economy of these countries and straighten the economic growth and development of these countries. Tehran stock exchange is able to accelerate movement toward growth and development as the most main pillar of the capital market in the country meanwhile equipping and injecting the stagnant savings in the country and leading them into production. Methodology: Since the value of the present shares in the stock exchange is affecting by some various factors especially the macro-economical variables, so price fluctuation transmissibility of some macro-economical variables has been studied with stock price index in the present research. For this purpose, the VAR method has been used to study the capital market transmissibility from markets of foreign exchange, oil, and gold. Results: The research data was collected daily (since March 2008 until the end of August 2014) and they have been tested using Eviews software. Conclusion: The results of this research revealed the capital market non-transmissibility from the gold market.
Check contagion of price fluctuations in the index of currency and oil with the index of stock prices in the Stock Exchange
Authors: Baghyani Zohreh , Farid Darush , Abtahi Seyed Yahya
Published: March 2022

Presence of the efficient financial markets and institutes is considered as one of the characteristics of the developed countries which play an important role in the economy of these countries and straighten the economic growth and development of these countries. Tehran stock exchange is able to accelerate movement toward growth and development as the most main pillar of the capital market in the country meanwhile equipping and injecting the stagnant savings in the country and leading them into production. Methodology: Since the value of the present shares in the stock exchange is affecting by some various factors especially the macro-economical variables, so price fluctuation transmissibility of some macro-economical variables has been studied with stock price index in the present research. Results: For this purpose, the VAR method has been used to study the capital market transmissibility from markets of foreign exchange, oil, and gold. The research data was collected daily (since March 2008 until end of August 2014) and they have been tested using Eviews software. Conclusion: The results of this research revealed the capital market transmissibility from both foreign exchange and oil markets.
The relationship between the employers and managers of manufacturing units in the advocate health workers
Authors: Hosseinzadeh Davood , Tabatabaeifar Seyed Saeid
Published: March 2022

The aim of this study is to find a connection between the rule of law and the role of employers and managers of industrial units and the health of workers. Methodology: To achieve this goal, due to the difference in the production process of different professions and occupational groups, the metal industry in Qom province is chosen for this study. The study sample is included 287 workshops that 177 workshops are selected by Morgan table. The samples are selected by random sampling. Field work is the method of data collection and questionnaires is the measurement tool of this study. Help workers have motivated this study, in order to apply the rules and the health promotion in the workshop production. Results: After analyzing the data, this hypothesis is proved; that employers play an effective role in the health of workers. Conclusion: By using the result of this study, it can be classified the productive workshops based on the commitment of managers to secure and non-secure law categories.
The relationship between Hedonic value and utilitarian value with behavioral intentions and customers satisfaction in Gorgan fast foods
Authors: Zabihi Rad Arash , Didehkhani Hosein
Published: March 2022

This study examines the relationship between delightful and useful values with behavioral ideas and customers satisfaction in Grogan fast foods. Methodology: The research method is discretional, scaling – correlation. The volume of the statistical universe in this research includes all customers in Gorgan fast foods.  The statistical sample of study consist of 384 persons which are selected by kerjesi and Morgan table and the sampling method was simply coincidental. Using standard questionnaires were gathered the data research by library and field method. Results: According to Kronbach method are confirmed stability of questionnaires and the contextual method by the fluency of tools. Also, foe analysis data was utilized structural equations model method by Lisler software. Conclusion: The results of a survey show that among all variables, there is a meaningful relation between delightful and useful values with behavioral ideas and customer satisfaction in Gorgan fast foods.
The effect of internet on social norms and values among university students and higher education centers of Islamic Republic of Iran
Authors: Ghaderi Seyed Taher , Salehi Mohammad
Published: March 2022

The present study aimed to assess the effect of the Internet on moral, spiritual and social values of university students and higher education centers of the Islamic Republic of Iran among students in Mazandaran. Methodology: The research has a practical purpose, descriptive method, survey ground and the population of this research are university students of and higher education centers in Mazandaran that were more than 100000 people. The sample included 384 people that have been determined according to the krejcie and Morgan table in a random and cluster way. Tool for data collection was 3 questionnaires. Also, to investigate the hypothesis of the study, data from questionnaires were analyzed by descriptive and analytical statistics (normality test and Spearman correlation coefficient test). Results: The results of the study showed that there is a significant relationship between the use of the Internet and social situation. Conclusion: Also, there is a significant relationship between students‟ social values changes and use of the Internet. Further, there is a significant relationship between the change in social values and the social status of students. There is a significant difference between students' social values.
The role of teacher’s personality characteristics in forming the identity of high school second grade students in Raz Jargalan town in 2013
Authors: Aynehbeigi Abdollah , Omran Mahboubeh Soleimanpour
Published: March 2022

The purpose of this research is the studying of the role of teachers’ personality characteristics in forming the identity of high school second-grade students in Raz Jargalan Town in 2013. This is applied research in terms of the purpose, and its method is descriptive that is done in surveying way. Methodology: Population of the study has consisted of all the second-grade students in Raz Jargalan, including 143 ones. The sample size is 117 students, according to Morgan table (1972) and is selected by the simple random sampling method. Results: It’s been applied Marcia’s Identity Questionnaire for the student to assess their identity that has been already approved by the professors and experts and stability of that was calculated 78.0 and 80.0 by Cronbach’s alpha coefficient method for personality questionnaire of teachers and students identity. The collected data assess the effect of each component of teachers’ personality characteristics on the students' formed identity by Pearson Correlation Statistical Tests and SPSS software, version 16. Conclusion: The results show that there’s a positive and significant relationship between the teacher’s personality characteristics and forming the second-grade student’s identity in Raz Jargalan Town.
The Effect of Corporate Governance Components on Dividend and Financing Policies
Authors: Avazzadeh Elahe
Published: March 2022

The Purpose of This Study is to Investigate the Impact of Characteristics of Corporate Governance on Financing and Dividends Policies. In Firms Listed in Tehran Stock Exchange. Methodology: to Measure the Characteristics of Corporate Governance, There Components of the Ratio of Non-executive Directors, Shareholder Ownership Concentration, and Board of Directors` Size Have Been used, Also in This Study, the Index of Quantifying the Policies of Financial and Dividends Ratio, Respectively to Test Nine Hypotheses of the Study .Data on 115 Firms Listed in Tehran Stock Exchange Have Been Analyzed as a Sample By pooled Data Analysis for time period 2007_1389. In Order Estimate Appropriate Models of hypothesis Testing in Pooled (Panel) Data, Chaw and Houseman tests Were Used. Results: RESUTS of the Study, on the Whole Indicate That Hypotheses One, two, and Six are Confirmed at%99 Confidence Level, and Also, hypotheses There, Seven, and Nine are Rejected. Conclusion: In Other Words, Non-Executive Directors Ratio, Shareholder Ownership Concentration, and Board of Directors Size Had a Significant Relationship With Dividend Policy. The Ratio of Non-Executive Directors and Shareholder Ownership Concentration Also Had a Significant Relationship With Financing Policy.
Investigate the effect of customer relationship management on customers’ loyalty and satisfaction
Authors: Zare Habib , Behzadi Raziyeh , Bemani Saeed
Published: March 2022

The aim of this study is investigate the effect of customer relationship management on customers’ loyalty and satisfaction in Shiraz city Refah chain stores. Methodology: The research method in terms of aim is applied and in terms of data collected is descriptive – correlation. The population of this study is included 117 people of customers that using the Cochran formula and simple random sampling method؛a sample size of 90 individuals were considered. Results: The method of data collection was based on a questionnaire. Reliability of the questionnaire was 0/91 that obtained with using of Cronbach‟s Alpha and similarly used content validity in order to examination questionnaire validity. Analysis of the data obtained via SPSS software. Conclusion: The results of the research shows that a significant positive relationship between customer satisfaction and customer relationship management and also a significant relationship between loyalty and customer relationship management.
Is the relationship between relationship management dimension of emotional intelligence and organizational citizenship behavior?
Authors: Shahghasemi Hamid Reza , Esmaeili Shad Behrang
Published: March 2022

The purpose of this study is to examine the relationship management dimension of emotional intelligence and organizational citizenship behavior among employees and faculty members of Islamic Azad University of Shirvan. Methodology: In terms of objectives, this study is an applied one and regarding the method it is a descriptive survey, and with respect to statistics is co-relational. Since the population was small, we utilized the total number method to be more precise in sampling. Out of 116 subjects only 100 ones answered the questionnaires. To measure the emotional intelligence Gladson standard questionnaire (2009) was used. To measure the organizational citizenship behavior Marcozy and Zin standard questionnaire was used which included 27 questions. Reliability of the emotional intelligence and organizational citizenship behavior were calculated according to Cronbach’s alpha which were 0.77 and 0.87 respectively. Descriptive and inferential statistics were used to interpret collected data. To describe the data mean, standard deviation, minimum and maximum were used. In inferential statistics Pearson co-relational test, K-S test, t- test and multiple regressions were applied. Results: The results of inferential statistics have shown that there is a significant relationship between relationship management dimension of emotional intelligence and organizational citizenship behavior among employees and faculty members of Islamic Azad University of Shirvan with 99 percent precision. Conclusion: The results of independent t-test indicate that there is not a significant relationship between the size of organizational citizenship behavior and employees and faculty members
Investigation the effect of free cash flow and operating cash flow on cash flow distribution among the shareholders of the companies listed in Tehran Stock Exchange
Authors: Taghipour Kambiz , Abdoli Mohammad Reza
Published: March 2022

The main goal of this study is investigation of free cash flow and operating cash flow effects on cash flow distribution among the shareholders of the companies listed in Tehran Stock Exchange. Methodology: Statistical population of this study were Tehran Stock Exchange listed companies from 2006 to 2013 that sample volume was 151 company after eliminating outlier observations and considering to screening method. Results: In this study free cash flow and operational cash flow are considered as independent variables for examining their impact on the company distributed cash. We have been used from data panel with fixed effect. Conclusion: Consequently, results of the analysis of corporate data points out that by using multiple regression (at 95% confidence interval) on one hand there is a direct relationship between the amount of free cash flow and operating cash flow with the amount of cash flow distributed among the shareholders and on the other hand there is a significant difference with the amount of cash flow distributed among the shareholders in large and small companies.
Investigation the quality of services at the Social Security General Office subsidiary branch in the West of Great Tehran
Authors: Taghi Livari Naser
Published: March 2022

The present study was conducted to investigate the quality of service of social security great organization to the clients, that the rate of clients' satisfaction to this organization will be evaluated by using the Garvin eight dimensions model. Statistical population of this study was to include all clients to the social security general office branches in the west of Great Tehran. Methodology: Due to the geographical distribution of statistical population and the importance of sample representativeness, and to achieve a homogeneous statistical sample, the sampling method in this research is non-probability quota sampling method and sample size should be estimated based on a Morgan table formula equal to 278 people. Data collection tool in this research was a questionnaire that the validity was confirmed using face validity and content methods, and its reliability was confirmed according to Cronbach's alpha coefficient. Results: Results have indicated that the clients' satisfaction to the social security organization branches of the beauty of providing services space, speed in providing services, simplicity and ease of providing services, providing services flexibility and rule of law was undesirable, and in contrast, in dimensions of authenticity in providing services, information and employee behavior that their satisfaction is at desirable level. Conclusion: In this study, the findings indicate that the clients' satisfaction to the Social Security Organization branches from five dimensions of providing services space beauty, speed in providing services, simplicity and ease of providing services, flexibility of providing services and rule of law were undesirable, and in turn, in the dimensions of authenticity in the providing services, informing, and employee behavior are desirable their satisfaction.
Investigating the relationship between organizational communications and crisis management in Agricultural Jihad Organization of North Khorasan
Authors: Arabi Hakime , Soleimanpour Omran Mahbube
Published: March 2022

The aim of this study is to examine the relationship between organizational communications and crisis management in Agricultural Jihad Organization of North Khorasan. Methodology: The research method is descriptive-survey and correlational, which based on Taylor-Davis model, studied the relationship between the components of speed, accuracy, validity, comprehensiveness, completeness, feedback and communication channels with crisis management. The statistical population consists of the entire staff and experts in Agricultural Jihad Organization of North Khorasan and subsidiary towns which amounts to 760 people. Out of this number, 260 individuals were selected as sample, based on Morgan's table using simple random sampling. Data collection tool for the measurement of statistical population of the study includes 760 employees in Agricultural Jihad Organization of North Khorasan. Appropriate sample including 260 individuals was selected using Cochran formula and simple random sampling, and organizational communications and crisis management were investigated using a researcher-made questionnaire. Also, Cronbach's alpha with a correlation coefficient of 95% was applied. In order to analyze the data, descriptive statistics including statistical indices (drawing table of frequency, frequency percentage, graphs) and also inferential statistics (horizontal tables, Pearson correlation test and Friedman test) was used.  Results: The results show that given the estimated level of significance which is 5%, the correlation concerning the relationship between organizational communications and crisis management in Agricultural Jihad Organization of North Khorasan is equal to 0.698. Consequently, there is a relationship between them. Conclusion: The results show that organizational communications play an important role in the effectiveness of crisis management.
The study of critical success factors in implementation of Enterprise Resource Planning (ERP)
Authors: Arab Khazaeli Mohammad Mehdi , Vedadi Ahmad , Haghshenas Kashani Farideh
Published: March 2022

Enterprise resource planning (ERP) is a managerial solution based on information technology which objective is integration and information circulation among all organization sections such as financial, manufacturing, human resources, supply chain, and customers, management that makes the facilitation of planning and rapid and on-time response into customers. So, the present research has been compiled with studying the critical factors of success in implementing enterprise resource planning (ERP) of enterprise (firms) of Mazandaran province. Methodology: The methodology is descriptive-survey and is conducted in field. Research statistical universe includes all managers, experts and specialists of IT systems and integration system in export enterprise of Mazandaran province (250 people) that 151 people were selected as sample based on Kokran formulation. Finally 132 questionnaires received. The realized questionnaire was used to evaluate the critical factors effective on implementing ERP from realized questionnaires. In order to test research hypothesis, Kolomogrov-Smirnov thatunit-sample t-test, binomial test and Fridman test in SPSS software were used. Results: Based on findings obtained of t-test, organizational culture (t=6.99, p=0.001), organizational structure (t=4.54, p=0.001), MA (t=6.87, p=0.001), project management (t=5.75, p=0.001) and project team (t=6.17, p=0.001) are critical factors of success in implementing ERP in enterprises in Mazandaran. Conclusion: Similarly, results of binomial test showed that advisors (p=0.021), experts (p=0.000), hardware (p=0.000), software (p=0.000), web and internet (p=0.000) are also critical factors of success in implementing ERP in enterprises in Mazandaran. But users (p=0.082) of success in implementing ERP in enterprises in Mazandaran. So, it’s necessary that managers of enterprises of the province pay attention into aforementioned factors to attain objectives of integration of human resource and organization success.
A mathematical model for P-hub median location problem to multiple assignments between non-hub to hub nodes under fuzzy environment
Authors: Fakhrzad Mohammad Bagher , Golmohammadi Amir Mohammad , Bagheri Farzaneh
Published: March 2022

One group of the optimization problems is Hub location problem. Hub facilities are used in transportation network which are provided transfer of products, information, passengers and postal package through of intermediate node instead of direct transfer. Methodology: One main group of these problems is discrete hub median location that seeks to minimize total transportation cost. Results: In this paper, we present hub median location problem with multiple allocation of non-hub nodes to hub nodes, moreover it is possible to connect non-hub nodes directly with considering a penalty coefficient. Conclusion: The numerical example for CAB25data set -which is related to flow and distance between 25 cities in America- with establishment cost under fuzzy circumstance solved and presented.
The relationship between cash flow forecast and earnings management in firms
Authors: Hemati Hoda , Hajiha Zohreh , Durandish Hassan
Published: March 2022

The vast area of managers' authority and their different activities and utilizing realization and adjustment principles and using estimation, and forecasting are among factors that affect earnings' quality. Methodology: The present research has three hypotheses. First hypothesis: by presenting cash flow forecast, earnings management will decrease through earnings' elements. Second hypothesis: by presenting cash flow forecast, real activities' earnings management will increase. Third hypothesis: by presenting cash flow forecast, expectations' management will increase towards target earnings. The time period for this research was 8 years (from early 2004 to late 2011). Firms investigated in this research were 115 firms. By analyzing the collected data, we dealt with studying and testing research hypotheses. Results: Results of analyses showed that on the whole the first and second research hypotheses were approved and the third research hypothesis was rejected. Based on findings in this research it can be suggested to investors in Tehran Stock Exchange to rely on firms the present their cash flows and it can be shown that the earnings presented show firms' real earnings. The investors and creditors should pay more attention to firms' cash flow because it is one of managers' control tools to reduce earnings management. The investors should consider the factors and real signs of real earnings management and pay attention to their effects on cash flows as an index of firm's performance when they are making decisions to invest in firms. Regarding that real earnings' management discovering is done by auditors with much difficulty, it is suggested that Iranian Official Accountants' assembly and auditing organization, as active agents in accounting field in the country, should inform firms under investigations about future outcomes of earnings management through manipulating real activities, by training their own auditors. Stock Exchange Organization should introduce those firms that tend towards real earnings management by an appropriate informing format to investors and potential investors and let them invest or refuse investment consciously and based on their own short-term and long-term goals in such companies.  Conclusion: Obligating firms enlisted in Stock Exchange to present cash flow forecasts results in increasing information transparency and increasing qualitative levels of researches.
The relationship of accruals and assets growth with return and risk level of companies listed in Tehran Stock Exchange
Authors: Hajiha Zohreh , Durandish Hassan , Hemati Hoda
Published: March 2022

This paper addressed finance and behavioral finance theories including capital assets pricing and arbitrage theory. Methodology: In addition, the relationship of the growth of assets and accruals with the financial performance of the firms listed in the Tehran Stock exchange over 2008-2013 was explored. The results showed that the growth of assets and abnormal returns has a relatively strong relationship with abnormally fluctuated shares. Results: It was also found that returns on accruals are more strongly influenced by the group with highly abnormal fluctuations than by group with low abnormal fluctuations. In addition, results are similar when the size is controlled.  Conclusion: These findings suggest that the negative correlation found between accruals and abnormal returns are mostly attributable to shares that have unusually high fluctuations.
Investigating the effect of the Board of Directors characteristics on auditor selection in the companies listed in Tehran Stock Exchange
Authors: Ghadiri Moghadam Abolfazl , Filsaraei Mahdi , Rezvani Arezou , Yeganeh Pahlavanlou Fatemeh , Dorostkar Maliheh
Published: March 2022

Increasing the number of users of the audit report, as customers of this public good, has caused the quality of the auditors’ job to be put under observation. Methodology: Quality of the auditors’ work and their opinion can lead to improving the financial information system of countries and finally optimal economic decision-making. Results: The results of studying the research variables among 74 companies in 6 industries, using multiple linear regression and panel data, showed that the Board size has a significant inverse relationship with auditor tenure. But this variable has no significant relationship with auditor size. So, it is suggested that acceptable standards be considered for auditor selection in order to improve the audit procedures so that the auditor tenure will be less affected by the Board size and also personal judgments. In addition, the proportion of outside directors has no significant relationship with auditor tenure and auditor size. Conclusion: The results indicated that the company size has a significant positive relationship with the auditor size. Thus, larger companies use larger firms for auditor selection. Accordingly, it is recommended that larger organizations should employ larger audit firms to enhance audit quality.
Studying the current status of employee performance evaluation of Jihad Organization University of North Khorasan
Authors: Shakeri Alireza , Soleimanpour Omran Mahboubeh , Esmaeili Shad Behrang
Published: March 2022

This study aims to investigate the present situation of performance of Jihad's University employees of North Khorasan and providing ultimate model. This study is descriptive_ applied, the statistical population was 80 people whom all of them were chosen due to small number of people. Methodology: In order to collect the data, the librarian and internet sources such as books were used. Information and data collection needed to assess the research hypothesis, the researcher made questionnaire which has 71 items is used that the experts' opinions have been applied for reliability and the Cronbach’s coefficient test was used to confirm the validity of the questionnaire and the value was 0.90. SPSS software was used to analyse the information. Results: The single sample t-test and factorial analysis and the Freedman test were used in inferential statistics. Conclusion: The results showed that the present situation of Jihad's University has significant difference in regarding employees' ultimate performance and based on the results of the Freedman test and factorial analysis, in employees' opinions, the assessment indicators, use of assessment results, assessment goals, and performance standard are the best components and the assessment period has the least rate.
The Relationship between the Personality Traits and Cultural Intelligence of Primary School Teachers of the Department of Education and Training in Bojnourd, 2014
Authors: Ayeneh Beigi Abdollah , Pouromran Soleiman Mahboubeh
Published: March 2022

The purpose of the present research is to study the relationship between the personality traits and cultural intelligence of primary school teachers of Department of Education and training in Bojnourd in 2014. Methodology: The current research methodology is Descriptive and Correlation research. The research question is to investigate whether there is any statistically significant relationship between the personality traits and cultural intelligence of primary school teachers of the department of education and training in Bojnourd in 2014 which is addressed by developing five alternative hypotheses about big five personality traits. The research population consists of 147 participants chosen through simple Random sampling among which 120 candidates were selected as the sample population according to Cochran’s Sample Size Formula. As the data collection tools, the researchers used two different questionnaires, whose validity has been already approved by professors and experts in the field and whose reliability was estimated through Cronbach Alpha Coefficient indexing 0.85 and 0.78 respectively in earlier studies, for the research variables namely Personality Traits and Cultural Intelligence; the required data for the former variable was collected using NEO Personality Questionnaire and a Cultural Intelligence Standardized Questionnaire developed by Badi’ et al was used for the latter variable. Results: For the purpose of this study, the standardized questionnaire was analysed, the reliability of which was accordingly estimated as having %95 correlation coefficient by means of Cronbach’s Alpha Coefficient reliability estimation. To analyse the data, Descriptive Statistics including statistical indices of Frequency Distribution Table, Percentage and Charts as well as Inferential Statistics including Horizontal Bar Charts, Pearson Correlation Test and Friedman Test, were both used. Conclusion: According to the estimated correlation coefficient and the significant level showing 0.698 and 0.5 values, the results indicated that there is a statistically significant relationship between the personality traits and cultural intelligence of primary school teachers.
The effect of earnings quality on cash dividend of listed firms in Tehran Stock Exchange
Authors: Ghadimifardzanjani Roohollah , Faghani Makrani Khosro
Published: March 2022

The present study is going to investigate about the effect of earnings quality on cash dividend within a sample of 150 firms enlisted in Tehran Stock Exchange during the 8 years period of time between 2006 and 2013 that has been chosen by using a simple random method. Methodology: The research method is correlation type and it has used a binary logistic regression model. Results: Results have shown that there has been a meaningful relationship between earnings quality and cash dividend. Also, the research results showed that variables such as operating cash flows, firm size, debt ratio, and the ratio of earnings to asset have had a meaningful relationship with cash dividend. From among the variables above, the operating cash flow to total assets ratio has had the strongest relationship with cash dividend. After that, earnings quality has had the highest relationship with cash dividend. This shows that the sample firms first report the dividend through earnings management and then pay. Also, the evidences showed that the higher ratio of earning to assets would result in higher probability of cash dividend. This ratio shows the efficiency and performance of management in using firm's assets. Conclusion: In other words, it can be claimed that whenever management's performance in using assets improves, cash dividend would increase. The research evidences show that the greater amount of firm size will result in increased cash dividend. This shows that big companies have more capability in cash dividend than small companies. Also, the present research results show that whenever the debt ratio increases the probability of cash dividend is reduced.
Studying the effect of earning management on information asymmetry in uncertainty conditions in Tehran Stock Exchange
Authors: Haji Mohammad Hossein Kashi Pejman , Zabihi Ali
Published: March 2022

When information transfer is done unequally and asymmetrically among the individuals, different results may be created for the same issue. Information asymmetry may have undesirable outcomes such as market efficiency reduction, exchange costs' increase, market weakness, low liquidation, and on the whole, a reduction of earnings resulted from exchanges in capital markets. Accordingly the present research is going to study about the effect of earning management on information asymmetry in uncertainty conditions in firms enlisted in Tehran Stock Exchange. Methodology. In this research 120 firms enlisted in Tehran Stock Exchange during the time period between 2009 and 2013 have been investigated. To test research hypotheses, we have used panel data linear regression model. Results. Research findings showed that in a complex and dynamic environment, there has not been a meaningful relationship between earning management and information asymmetry Conclusion: But overall (without dividing the complex and dynamic populations) there has been a positive and meaningful relationship between earning management and information asymmetry.
Evaluation of effective factors on improvement of the organization's strategic planning (careful studying: Aghajari Oil and Gas Production Company)
Authors: Taghaviasl Seyed Ali , Manahi Zahiri
Published: March 2022

The main goal of the present paper is to study the relation between strategic planning and recognition of the effective factors on improvement of it in Aghajari Oil and Gas Production Company. Recognition of strengths, ahead threats, opportunities and weaknesses of the organization as effective factors on strategic planning have been evaluated. Methodology: Statistical community have been comprised of 250 of managers and staff of Aghajari Oil and Gas Production Company and according to the coocran formula about determination of the mass of limited statistical community, the number of statistical samples were estimated 148 people and the collection of their opinions was started during the years 2014 to 2015. Necessary information had been also gathered by a questionnaire and analyzed by multivariable regression of the SPSS application. Results: Results show that there is a relation between recognition of strengths, ahead threat, opportunities and weaknesses in Aghjari Oil and Gas Production Company. Conclusion: With increasing the ahead opportunities, the strategic planning is also increasing in the organization and the converse of it is also true.
The relationship between organizational silence and organizational culture in Yasouj University of Medical Sciences based on Denison model in 2015
Authors: Heidari Orojlo Faraj Alah , Amirhosseini Syed Ehsan
Published: March 2022

When creativity is the only stimulus to survive, sustain and improve the organizations, the leading organizations are trying to develop it further. Organizational silence is a phenomenon which stands against the intellectual participation of employees and their creativity and hinders the progress of the organization towards perfection. Organizational culture is one of the important factors that can change the phenomenon of silence. Identification and analysis of organizational culture and the relationship of each of the cultural dimensions with the phenomenon of organizational silence can help managers and decision makers to be able to manage the phenomenon of silence well and remove it from the organization. Methodology: The research methodology is a descriptive and correlational study that has investigated the studied phenomena as cross-sectional. In this study the two phenomena of organizational silence and organizational culture were studied and the relationship between them was measured. The population was the staff of Yasouj University of Medical Sciences that was estimated about 770 people. That according to Cochran formula (Morgan and Krejcie table), a sample of 260 members of staff and managers of this organization were selected. To gather the data, Denison Organizational Culture questionnaire (2006) and organizational silence questionnaire by Vakola & Bouradas (2005) was used. Results: The four dimensions and twelve indicators of organizational culture of Denison model in Yasouj University of Medical Sciences was moderate and between 50 and 60 percent. Also the organizational silence in Yasouj University of Medical Sciences was moderate. Also organizational silence has a significant positive correlation with all indicators and dimensions of organizational culture (p<0.001). Conclusion: The findings suggest that by improving the indicators of organizational culture the phenomenon of organizational silence can be managed and eliminated. Accordingly with the use of culture management tools it can be expected that the phenomenon of organizational silence can be eliminated in the organization.
The Relationship between Mental and Moral Health and Performance of Refah –e kargaran Bank Employees in Kohgiluyeh and Boyerahmad Province
Authors: Shahabinasa Ali , Panahpori Amir , Karimi Mohammadtaghy , Gharibi Karyak Seyed Rastegar
Published: March 2022

The aim of present research is determining the relation between mental and moral health and performance of Refah –e- kargaran Bank Employees in Kohgiluyeh and Boyerahmad Province. Methodology: The current research enjoys a descriptive-correlative design. The subjects are chosen among employees of Refah –e- kargaran Bank Employees.The population of the study consisted of all employees of Refah –e- kargaran Bank in Kohgiluyeh and Boyerahmad Province which includes 111 employees that total of 75 persons were selected as the subjects of the study. In this research, questionnaire was used as a data collection tool. The validity of its content was ensured by using the expert viewpoints and consensus. The internal reliability of the items was verified by computing the Cronbach’s alpha. Cronbach's alpha values was obtained for Performance questionnaire 0.767 and for public health questionnaire 0.835. For analyzing data is used descriptive and inferential statistics by using the SPSS software. In order to function estimation from linear regression and to evaluate the correlation between research variables was used Pearson's correlation coefficient. Results: Research findings are as follows: (1): There is a significant relation between mental health and Performance of Employees; (2): There is a significant relation between moral health and Performance of Bank Employees. Conclusion: managers of bank should be creating conditions and opportunities that each of your employees to can develop their abilities and talents.