The purpose of this study is to analyze the relationship between operational risk and accounting conservatism. The criterion used for operational risk in this study is asset volatility and for accounting conservatism, we use Ball and Shivakumar (2005) model [Ball, R., & Shivakumar, L. (2005). Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics, 39(1), 83-128.], which analyzes accounting from balance sheet sight. The statistical society used in this study is taken from 15 banks in Tehran Stock Exchange over the period 2006-2012. The research result demonstrates that there was a negative relationship between operational risk and accounting conservatism. In other words, there is a significant negative relationship between operational risk and accounting conservatism. Hence, the results suggest that with an increase (decrease) in operational risk, accounting conservatism decreases (increases).

Pension funds play essential role on retirements of people who work for governmental and private organizations and it is always important to reduce any existing risks associated with pension funds. This paper presents an empirical investigation to learn on how to reduce financial reliance of a particular pension fund associated with municipality of Tehran. The proposed study designs a questionnaire in Likert scale, distributes it among some experts and using Spearman correlation technique analyzes the results. The results have revealed that changing and reforming the investment methods could influence the financial independence. In addition, the effect of government major policies, the expertise of managers and other economic levers should not be ignored.

This paper presents an empirical investigation to study the effects of counseling programs on reducing the runaway youth in Iran. The study selects a sample of 30 students and divides them into two groups of control and experiment. The first group is kept under eight sessions of social skills training and a questionnaire consists of various questions including confidence items is distributed among both groups after the training ends. The implementation of Kolmogorov-Smirnov has revealed that both pre and post-test data are normally distributed. In addition, the result of ANOVA test has revealed that training program could significantly improve runaway youth’s confidence.

Today’s research on emotion regulation reveals its importance on many mental and physical heath related issues. One of the problems to dysregulation of emotions is anxiety disorders subject. The aim of this research is to identify the relationship between emotional management problems including emotional inhibition, emotional dysregulation and emotional coping on children’s anxiety symptoms, where it includes separation anxiety, social anxiety, panic disorder, school phobia and generalized anxiety symptoms. The sample was consisted of 307 primary students including boys and girls aged between 9-13 years old in city of Isfahan selected by simple random sampling. The instruments were Screen for Child Anxiety Related Disorders (SCARED), child Sadness Management Scale (CSMS) and child Anger Management Scale (CAMS). The results showed that problems of children in management of anger and sadness consist of anger and sadness inhibition; anger and sadness dysregulation predicts anxiety symptoms in children (p & LT; 0.0001). However, emotional coping could not predict children & apos; s anxiety symptoms, significantly. In addition, dysregulation and inhibition of sadness and anger predicts anxiety in children.

A simple, efficient and green one-pot, four-component synthesis of highly substituted polyhydronaphthalenes in aqueous media is described. The method has such advantages as short reaction times, high yields, mild reaction conditions, operational simplicity and environmentally benign.

The productivity of labor and wages are two important variables in the market. Identification of the relationship between the labor and the wages can help policymakers and employers make important decisions about workers' wages. This research uses the statistical data from 1974 to 2014 in Iran to explore the effect of the total labor productivity as well as the productivity of skilled and unskilled labor on the wage level. The results of the research in the long-run indicate that, for the case of skilled and unskilled labor productivity, skilled labor productivity maintained a negative effect on the wage level and the unskilled labor productivity had a positive effect on the wage level. In addition, the total labor productivity had a positive impact on the wage level; the results also indicate that the level of education had a positive impact on the wage level and the impact of government size on the level of wage was negative and statistically insignificant.

This study investigated the selective synthesis of aryl-bis(2-hydroxy-1-naphthyl)methane for the first time under microwave irradiation in solvent-free medium within 5 min using 10 mol % of B(HSO4)3 (BSA) as reusable solid acid catalyst. The same reaction could also be conducted at 90-100 °C in neat for the formation of alkyl or aryl 14H-dibenzoxanthenes in presence of BSA catalyst with excellent yields.

Accounting plays a very crucial role in the management and success or failure of most organizations. As a system, automated information system records and processes data of transaction and events into useful information for use in planning, controlling and operation of businesses. Kenya is a growing economy, and the global pressure has forced it to embrace E-Governance practices. As a result, ways to improve their operations have been placed. This study aimed at establishing the effect of implementing Automated Information Systems (AIS) on the County Government’s operations. The County operations were classified in terms of transparency and record keeping as well as supervision while the AIS was operationalized in terms of the Zizi System, the County Pro System and the Integrated Financial Management Information System (IFMIS). This study employed complete enumeration survey method to collect data from all the twelve sub-counties in Kiambu, Kenya. The respondents were the IT managers, Financial Officers, and the Revenue Officers. Multiple regression was used to test the effect of AIS on the Kenya County Governments’ operation. The findings of this study indicate that implementing the Automated Information Systems had a significant positive effect on the county government’s operations.

Experimental and computational approaches were used to estimate the lipophilicity of novel 1,2,4-triazole derivatives. These derivatives have been subjected to this research, because they exhibit antimicrobial activity. The chromatographic analysis of RP-HPLC and RP-TLC was carried out using methanol-water or acetonitrile-water as mobile phase. The linear relationships between logk (or R_M) values and the concentration of organic modifier were obtained. The lipophilicity was expressed as chromatographically derived descriptors: ?logk?_W, S, ?0 and scores logk and R_Mcorresponding to the first principal component. The experimental lipophilicity data have been compared with the computer calculated lipophilicity parameters (milogP, clogP, ALOGPs, AClogP, AlogP, MLOGP, KOWWIN, XLOGP2, XLOGP3, ?logP?_ChS) of the same molecules. The matrices were created with ?logk?_W or R_M^0and logP and they have been the subject of PCA analysis.

Dry friction depends on the surface topography which, in turn, is governed by machining parameters in addition to several other factors,. Therefore, in order to establish a qualitative relationship among these factors, the surface roughness and coefficient of static friction are measured for specimens machined on lathe and shaper machines with different values of machining parameters. For the case of lathe, the measured Ra value is found to increase with increase in feed rate and depth of cut, whereas, a marginal decrease is observed with increasing spindle speed. Similar results with respect to cutting speed have been obtained for the case of shaper machine. On the other hand, the coefficient of static friction, measured on steel substrate using inclined plane method, is found to decrease with increasing Ra values for both the specimen types.