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Examining the Effect of Firm Size on Conservatism and Earnings Management Relationships; Evidences from Tehran Stock Exchange

776-783Full Text

Hasan Farpour Behrghani* and Mohammad Reza Pajoohi

Abstract
The main purpose of this study is to examine the effect of the firm size on the relationship between conservatism and earnings management in companies listed on the Tehran Stock Exchange. For this purpose, of the statistical population of Tehran Stock Exchange during the years 1385 to 1389, 72 companies were selected. Obtained results show the effect of firm size variable on the relationship between conservatism and earnings management in companies listed on the Tehran Stock Exchange. Therefore, that, in the large companies, model determination coefficient for determining conservatism was stronger. In other words, we can say that the firm size has a positive effect on the relationship between conservatism and earnings management.

Marital adjustment among employed and nonemployed women of Tehran city

784-786Full Text

Maryam Pish-ghadam*, Babo Allah Bakhshipour and Sedigheh Ebrahimi

Abstract
This paper examines the marital adjustment of working and non-working women in Tehran city, Iran. The survey research design was used for the study. The sample consisted of three hundred (150 employed and 150 non-employed women) subjects selected through cluster sampling procedure. Data was collected using the Marital Adjustment Questionnaire that was constructed by the Spanier. Independent t-test statistics was used to test the hypothesis at 0.05 level of significance difference. Results showed that both employed and non-employed women exhibit no clear difference in their marital adjustment. Counsellors can use this information to assist couples with marital difficulties.

Self-esteem comparison between employed and non-employed women of Tehran city

787-790Full Text

Maryam Pish-ghadam*, Babo Allah Bakhshipour and Sedigheh Ebrahimi

Abstract
Paid employment has become increasingly significant in the lives of women. The pertinent questions that arise: Is the woman happier and better adjusted by relinquishing the traditional role or by combining the two roles? Self-esteem was selected to evaluation the effect of employment on women in this study. The samples consisted of 150 married employed and 150 married unemployed women in the age range of 20-45 years, with educational qualification of 10+2 and above. Cluster sampling technique was used for the selection of the sample. The State Self-Esteem scale was chosen for collection of data. SPSS was used for analyzing data. Employed women were found to be significantly higher on selfesteem than unemployed women. The reason for higher self-esteem among employed women than nonemployed women may be because of the fact that employment is associated with enhanced self-esteem and life satisfaction only when it is regarded as a career or significant life work.

An investigation on the influences of legibility of educational space on children’s sense of attachment in Iranian’s school

791-795Full Text

Ali Akbar Heidari, Mostafa Hadipour, Siamak Ghaed Amini and Nazgol Behdadfar

Abstract
Today, we live in a world that people are born in clinics and die in hospitals. A world in which, undefined spaces are increasing and people are changing culturally and socially. Because of increasing in architecture and urbanism, it conveys a sense of lack of spaces to people specially children, lack of memorable and original spaces. To establish a link between children and school, ignoring simplicity principle in Iranian school motivated us to investigate the influence of legibility of places of children’s sense of attachment. The present study has been conducted by questionnaire and comparative method. Statistical population under study is school of Charmahal Bakhtiari. Findings present that design of memorable spaces for children to increase attachment towards these spaces is influential. Legibility of spaces to increase children’s sense of attachment is important. This topic has a major role in establishing a relationship between children and their second home (school).

Anticancer Effect of Metformin, an anti diabetic drug, on breast Cancer Cells

796-801Full Text

Mahla Ganjali* and Hamed Ganjali

Abstract
Both diabetes and cancer are prevalent diseases whose incidence is increasing globally, in 2008 there were an estimated 12.4 million new cancer cases diagnosed. The most commonly diagnosed cancers are lung/bronchus, breast, and colorectal, whereas the most common causes of cancer deaths are breast, stomach, and liver cancer. Despite investigations into mechanisms linking type 2 diabetes and cancer, there is a gap in knowledge about pharmacotherapy for diabetes in cancer patients. Epidemiologic studies have shown that diabetic cancer patients on different antidiabetic treatments have different survival. The clinically relevant question is whether some antidiabetic pharmacotherapeutic agents promote cancer while others inhibit cancer progression. We investigated the hypothesis that Metformin, an antidiabetic drugs had differential direct impact on cancer cells using human cell line breast cancer (MCF7). Breast cancer is a type of cancer originating from breast tissue, that usually starts off in the inner lining of milk ducts or the lobules that supply them with milk. The present study shows insulin and glucose promoted cancer cell proliferation and contributed to chemoresistance. Metformin suppressed cancer cell growth and induced apoptosis. Metformin is found to affect signaling in the AKT/mTOR pathway; metformin activated AMPK. 500mg per day of metformin was sufficiently useful for inhibiting the breast cancer cells. In conclusion, Metformin, an antidiabetic pharmacotherapy drug had a direct impact on cancer cells. This study provides experimental evidence to support further investigation of metformin as first-line therapies for type 2 diabetes in cancer patients.

The study of the effect of organizational culture on organizational learning

802-805Full Text

Forouzan Sarhaddi*, Farangis Sarhaddi, Abdolali Keshtegar

Abstract
With the development of science and technology and expansion of business environments, the business environment has become competitive and challenging. And new paradigms have emerged that have made survival difficult for many firms. In such an environment, the transformation of competitive advantages is natural. Learning is the greatest competitive advantage in the new business paradigms. Therefore those organizations that learn sooner faster and better than their competitors are more successful. Meanwhile, organizational culture has an impact on all activities of the organization. Since the organizational culture includes a complex part of the values and beliefs of the staff, any changes will lead to the change of learning in the organization. If all the factors of organizational learning are provided but there is no appropriate culture, the organizational learning will not be successful. Hence it is necessary for organizations to understand their organizational culture and use the learning as a tool to create competitive advantage. In this paper, the concepts of organizational culture, organizational learning and the effect of organizational culture on organizational learning are discussed.

Vibration Studying of AFM Piezoelectric Microcantilever Subjected to Tip-Nanoparticle Interaction

806-811Full Text

R. Ghaderi*, M. H. Korayem and M. Haghpanahi

Abstract
Piezoelectric microcantilevers (MCs) are a set of MCs that can be used in atomic force microscope (AFM) to measure the force between tip and surface of sample, nanotribological description of particles and nanomanipolation. In this paper, the vibrating motion of AFM piezoelectric MCs is studied nearby nanoparticle with consideration of the Van der Waals force. The effect of nanoparticle on vibrating motion is investigated. Studying the vibration response of the piezoelectric MC in higher vibration modes indicates that the first vibration mode has the most sensitivity to the nanoparticle interaction. Therefore, this mode is the best operating mode for this type of MC in the non-contact state and in interaction with nanoparticle.

Synthesis, Characterize and Study Controlled Release of Ibuprofen From the new PEG/NaY and PEG/MCM-41 nanocomposites

812-820Full Text

M. Zendehdel*, H. Afrouzi, F. Sahra kar , M. Khoeini, M.R. Shapouri

Abstract
Recently, hybrid material using poly ethylene glycol and porous nanocrystals have been developed for drug release. In this study, a series of poly ethylene glycol (PEG)/NaY zeolite and PEG/MCM-41 nanocomposites synthesized. These materials characterized by using FT-IR spectroscopy, XRD, TGA and SEM. After it ibuprofen loaded onto these nanocomposites. Ibuprofen was encapsulated into synthetic nanocomposites, then the release profile of these drug loaded nanocomposites was evaluated in different pH (1-12) and different temperatures (36-40°C) at certain time intervals by using a HPLC method. The results show the same profile similar to ibuprofen-only dissolution profile except to the drug release percent which is lower than ibuprofen-only profile. The effect of temperature on the release amount of loaded-ibuprofen shows an interesting result; the increasing the temperature, the decreasing the release amount of ibuprofen. Result show that these nanocomposites have further release related to NaY , MCM-41 and the orders of release in different pH were PEG/NaY> PEG/MCM-41> NaY> MCM-41.The behaviour of drug release for these nanocomposites is probably due hydrogen bonding interaction between drug and the hydroxyl group on the composite framework.

Review of Level of Development with Emphasis on the Livestock Industry (Case Study Lorestan Province)

821-825Full Text

Farhad Zand, Kamran Noori and Nasrin Babaeinezhad*

Abstract
The development process in developing country has been believed to be based on rural development as an underlying necessary for national development. Agricultural section plays a great role in strengthening the economic based of these countries. This research was carried out to determine the role of animal breeding in the development of Lorestan. The classification of regions was based on numerical taxonomy with is major indexes of livestock. The results show that KhorramAbad and Koohdasht stand at the first and second rank of development with 0.42604 and 0.43390 as the most development cities and Azna and Doroud are the most undeveloped cities at 0.86384 and 0.87454.

Multivariate Statistical Analysis of the HydroChemical Groundwater Quality in Lour Plain, Khouzestan, Iran

826-828Full Text

Ali Gholami* and Nooshin Shahinzadeh

Abstract
Multivariate statistical techniques, such as principal component analysis was performed on 31 wells reprehensive groundwater samples gathered from different tributaries of Dezful plain , North Khouzestan, Iran. Application of statistical analysis of the data helps us to understand the hidden relationship between ions. Correlation analysis and factor analysis were applied to classify the groundwater samples. The collected samples were analyzed for a total of 10 water quality variables including: total dissolved solids (TDS), electrical conductivity (EC), total hardness (TH), Calcium (Ca2+), Magnesium (Mg2+), Sodium (Na+), Chloride (Cl-), and Bicarbonate (HCO3-). Principal component analysis (PCA) was utilized to reflect those chemical data with the greatest correlation. By utilizing PCA, the identified two major principal components (PCS) representing almost 77 percent of cumulative variance were able to interpret the most information contained in the data. PC 1 reflects the dominance of salinization, which was characterized by the elevated concentrations of EC, chloride, sulfate, total dissolved solid and magnesium in groundwater.

Survey of the relationship between knowledge management and general styles of managers decision in profitable company of Marroun Oil and Gas

829-834Full Text

Reza Karami*, Bahman saeidipour and Maryam Eslampanah

Abstract
Current research plan or purpose is searching about relation between knowledge management and managers decision styles in profitable companies of Oil and Gas of Marroun in Ahvaz. For searching about present condition of knowledge management we use management structural foundations which is contain of 8 parts knowledge aims. knowledge estimation. Knowledge recognization. Knowledge acquires. Knowledge extension. Knowledge share and dispense. Apply knowledge. Minimize knowledge for searching about decision styles from General decision style we use SKOT and BROOS which is contain of 5 parameter. (Wise decision style documentary decision style. Stance decision style. Depended decision style and preventing decision style. The research pattern is consist of 152 people of member of profitable company managers of Oil and Gas of answered or the randomly/ randomatic of ranks selected and answered or responded to survival procedures which contain of question of management based on 21 question. And General decision styles of 25 managers. The descriptive plan is kind of unify or ointment one. For analyzing the Data we use statistic multiply based on Pearson and Krustal naparameteric – Valis and Freedman. Results out comes indicated or implied that there is a connection and relativity between knowledge management and decision styles of managers in level of (p< 0/0001) and there is meaning full connection. Also it will be certain that between wise knowledge styles of decision and documentary one there is meaning full relative.

Effect of ammonium nitrate on dry weight, sodium and potassium levels of French marigold (Tageta patula) in salinity stress condition

835-840Full Text

Mohammad Javad Bahmanzadegan and Abdolhossein Aboutalebi*

Abstract
In order to evaluate the effect of ammonium nitrate on dry weight, sodium and potassium concentrations of French marigold in salinity stress conditions was conducted an experiment as factorial arrangement in completely randomized design with salinity factor (0.49, 2.0, 4.0, 6.0 and 8.0 mmos/cm) and ammonium nitrate (AN) factor (0, 15 and 30 g/L) at four replicates. Results demonstrated that different levels of ammonium nitrate had significant influence on root dry weight and amount of potassium and sodium so that increasing ammonium nitrate led to reduction root dry weight and potassium and enhancement sodium concentration in the shoot. By increasing salinity concentration, sodium and potassium amounts increased and root and dry weight decreased. Enhancement potassium ion in marigold flower, after salinity stress is indicative to resistance against salinity but in the all salinity levels was not observed impressive changes in relation to this ion.

Feature of society in the works of Jami (SelselehAl-zahab, Salaman and Absal, and Leily and Majnun)

841-850Full Text

Niloofar Khosravani*, Kobra Nodehi and Taghi Amini Mofrad

Abstract
Regarding a thousand-year history of Persian literature, it is a worthy document that has many potentials to be researched in various fields, including linguistics, philosophy, history, sociology, economics, etc. Hence and through examining this vast zone, we can be familiar with the Iranian culture and customs throughout the history. In other words, we can say that customs, rituals and beliefs of people of every age have been crystallized in the “crystal of literature". Poems such as Selseleh-Alzahab, Salaman and Absal, and Leily and Majnun by Abd-al-rahman Jami- a renowned poet of the ninth century AH – are amongst the most notable literary texts that are rich and full in beautiful examples of folklore.Enjoying a mixture of education, knowledge and insight, Jami has incorporated beliefs and customs of the people within the topics and context of spiritual and moral tales of his works. Themes such as weddings, funerals, games and entertainment, religious beliefs, medicine and etc. have been reflected in his works. This article is based on a small part of the culture and customs of the society during the era of Jami which have been selected from the poems of Selseleh-Al-zahab, Salaman and Absal, and Leily and Majnun.

Selection optimal type of dam using AHP method

851-855Full Text

Soleyman Iranzadeh, Hadi Razifar* and Kamal Khalilpour

Abstract
Hydro dams are affected by major factors in designing and construction process and lack of identification and evaluation lead to irrecoverable consequences in production and profitability stages. Given the number and characteristics of these factors, the use of scientific methods in management decision making and evaluation is necessary. Among these strategies there is multi-criteria decision making method. This method consists of techniques and analytic hierarchy process as one of the most widely used techniques in the field of multi-criteria decision making method. Key features and criteria were identified in this study related to Gardalan dam in Kurdistan of Iran in Iwpco. and results were provided at the end of the study.

Determination optimum concentration of iron in hydroponic medium of Tomato (Lycopersicom esculentum)

856-860Full Text

Abdolkarim ejraei

Abstract
In order to determine optimum concentration of iron in hydroponic medium of tomato, was performed an experiment in completely randomized design (CRD) by using 14 iron concentration and five replications. For this purpose, were selected 3-liters plastic containers and the pots were filled by Hoagland solution (without iron). Then were added different concentrations of iron (0, 0.2, 0.4, 0.6, 0.8, 1.0, 1.5, 2.0, 2.5, 3.0, 3.5, 4.0, 4.5 and 5 mgL-1) to the nutrient solution in each containers. The plants were transferred to the containers and were grown until 10% of the plants reached to the flowering stage. Then the plants were cut from the root, and shoots fresh and dry weight; chlorophyll content; iron and manganese in the leaves were measured. Data was analyzed by using MSTAT-C software and the means were compared by Duncan's multiple range test (DMRT). The obtained results indicated that the best iron concentration for growth of tomato was 0.6 mgL-1 so that the highest fresh and dry weight, total uptake of manganese, chlorophyll content and total iron uptake were observed in this iron level.

Measuring environmental performance in Iran by using Malmquist index

861-866Full Text

Morteza Ebadi, Mahdi Dehghani Soltani*, Hamid Reza Altaha and Mohammad Javad Moghbeli Gharaee

Abstract
Healthy environment is an inseparable component of any nation development. Therefore, it is a requirement of economic development to plan for its quality improvement. The main aim of present study is to investigate the performance of Iranian environment by using numeric indices. To this end, two groups of outputs should be defined: good outputs and bad outputs. Then, an index is defined for each output. We use distance functions to define an index for each output. Distance functions only need information on input and product. Since bad products have no market, they lack any market price. To the same reason, environmental index performance is computed by distance functions and Malmquist’s numeric index. In fact, the aim is to find an index on the ratio of good output to bad one. The study was conducted between 1994 through 2007. The findings indicate that Iran has no good performance within this period and the best environmental performance is seen in 1995 and the worst one in 1994.

Review of the Relationship between Conservatism and Cash Flows Arising from the Financing Activities

867-871Full Text

Leila Lak

Abstract
Financing methods are considered as one of the main fields of decision-makings of corporate managers in order to increase shareholder wealth. Continued growth of the companies' activities requires funds that these resources provision is often limited. Conservatism is a tool that can lead an entity to become more efficiently organized, and it can cause signed contracts around it. Conservatism leads to timely recognition of losses and reduces the likelihood of bankruptcy of the companies and their collapse (Moradzadeh far,2011). Conservatism can help loan lenders to reduce the amount of credit of a loan borrower. The purpose of this study is to investigate the relationship between the cash flows arising from financing activities and conservatism. The statistical sample of the research consisted of 70 companies during the years 2006 to 2009. Our research findings indicate that there is a significant relationship between conservatism and funds financed through the shares circulation as well as there is a significant relationship and an inverse correlation between conservatism and funds financed through debts and receiving loans.

Designing propensity to entrepreneurship paradigm in Ilam universities (structural equation model approach)

872-880Full Text

Allahbakhsh Yari*, Zeinab Toulabi and Yasanallah Pourashraf

Abstract
Nowadays, entrepreneurship training is considered as a necessity to grow manpower in many higher education institutes and it is converted to one of the most important and broadest academic activities. Thus, the aim of present paper is to determine the existence or nonexistence of entrepreneurial organizational structure, entrepreneurial organizational culture, and constant interactions with environment, joint perspective, foresight strategy, entrepreneurial behavior and entrepreneurial communications in the universities of Ilam. Research population consists of all employees and faculties of Ilam universities. The sample size is 304 for which stratified random sampling and Kokaran equation are used. Data information tool is a standardized questionnaire to show its reliability, Chronbach’s alpha ratio is used. Likewise, library and field study techniques are used to gather information. In terms of aim, present study is an applied research while it is a descriptive and correlative one in terms of acquiring needed data. To analyze data in deductive statistics section, Kolomogrov – Smirnoff test, CFA and SEM in SPSS and LISREL software packages are used. The findings indicate that Ilam universities are institutes with entrepreneurship propensity while joint perspective and foresight strategy have the highest impact on propensity to entrepreneurship in these universities.

Effect of Silicon on vegetative and generative performance of Broad Bean (Vicia faba L.)

881-884Full Text

Adibeh Ghasemi*, Abdolkarim Ejraei and Majid Rajaei

Abstract
Broad Bean (Vicia faba L.) belongs to Leguminosae family. Its center of origin is west southern of Asia and as a winter crop is growing in wide level from tropical regions having moderate winter to high elevations (higher than 1200 m from sea level). In order to evaluate the effect of Silicon (Si) element on growth and development of Broad bean in a calcareous soil was conducted an experiment in completely randomized design by 4 treatments and 3 replications. The evaluated treatments were consisting: 0, 5, 10 and 15 mg Si Kg-1 soil as Sodium Silicate. After operating the treatments, were measured the characteristics such as day to flowering, flower number, pod weight, seed number, plant fresh weight, plant dry weight and chlorophyll index. The best results were observed in application of 15 mg Si.

Rise of Patience in Attar's Manteg al-teyr, Mosibat Nameh, Asrar Nameh and Elahi Nameh

885-890Full Text

Shapour Nourazar* and Fatemeh Bromand Dashghapou

Abstract
Masnavi of Manteg al-teyr is a spiritual journey but symbolic that is realized by birds' journey to the shrine of Phoenix. Mosibat Nameh is also a spiritual travel but a different kind. In both journeys destination is the same that is the court of Allah. According to Attar the best provision for this journey is patience because in his views patience plays a pivotal role in this journey that boosts the human will. This takes man to perfection and court of Almighty. In this paper the author has tried to explain the literal meaning of the term, patience, and discover, select and analyze the related verses. On the subject of patience there has been little or no previous works.