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This article aims to design a structural, behavioral and background model for talent management in the specialized parent company of thermal power generation. Since the phenomenon of organization and management can be studied and analyzed in the form of three categories of structural, behavioral and contextual factors, the basic basis of the conceptual framework of the research is the use of the three-pronged model. To achieve the purpose of the research, a mixed exploratory design (qualitative-quantitative) was used. became Based on the findings of the qualitative section, a questionnaire was compiled and distributed among 237 employees of thermal electricity subsidiaries. The final model was validated by the structural equation modeling method and the appropriateness of the model was confirmed in fitting the collected data. The results showed that the structural dimensions of talent management include six dimensions of organizational structure, recruitment system, training system, service compensation system, management and performance evaluation system, and organizational strategy. Behavioral dimensions include the three dimensions of organizational culture, leadership style and meeting high-level needs, and contextual dimensions include the atmosphere and environment of the organization and the external environment. The proposed three-dimensional model can be effective in line with the policies and decisions of managers in the process of attracting, developing and maintaining talents. Extended Abstract Introduction Organizations have well understood that they need to have the best talents in order to succeed in the complex global economy and survive in the competitive business environment. Also, organizations have realized that these intellectual capitals are vital resources that require management in order to achieve the best results (Mahmudi et al, 2022). In the past, talent management was assigned to the human resources unit as a side responsibility, while today talent management is considered as an organizational task, which is the responsibility of all organizational units. Talent management is so important that it alone can be considered the heart of human resources (McDonnell et al, 2019). Due to their high contribution and influence in the country's economy, state-owned companies are among the organizations that need to be specially addressed in the talent management process (Dehghaniyan et al, 2018). During the past few years, the country's electricity industry has faced problems in attracting, developing and maintaining organizational elites and talents, and also leaving a number of them for various reasons. This issue has; therefore, not only caused problems for the companies through the lack of human resources in these positions, but also, each of these people have carried their explicit and implicit knowledge out of the company, and damaged the organization from this point of view as well. Also, some talents want to have special privileges compared to other employees of the organization, for example, to receive more and better training, to have more flexible working hours (floating), and to enjoy more benefits (Shateri et al., 2016). Based on this, the current research is looking for an answer to this question: What is the model of talent management in the specialized mother company of thermal power? Theoretical Framework Talent management is a continuous process that includes attracting and maintaining qualitative employees and developing their skills. This program is aimed at providing human capital to improve organizational performance through employee empowerment (King et al, 2021). Its purpose is to ensure the availability of talent and to place the right people in the right job at the right time based on the strategic goals of the business. Talent management includes all human resources, administrative and technological processes. It usually refers to things like choosing recruitment options, selection, recruitment, socialization, retention, development and deployment, which is accompanied by planning and analysis. In other words, talent management is related to the recruitment, development of employees and management processes, and can be described as "talent optimization" (Froese et al, 2020). Montero Guerra et al, (2023) investigated the impact of digital transformation on talent management processes. Their results showed that organizational changes caused by digital transformation affect talent management and attracting and retaining talents. Mahmudi et al, (2022) investigated the role of talent management in organizational succession among physical education managers in Tehran. The results of the research findings showed that there is a positive and significant relationship between talent management and its dimensions of attracting and identifying talents, selecting and hiring talents, developing talents, employing talents, retaining and maintaining talents, the attitude and approach of talent management with the performance of succession planning, and the results of the research model showed that the use of talent was a stronger predictor than the succession. The results state that for the flourishing of talents and the formation of a unified Islamic-Iranian identity, the education organization requires the existence of talented and high-quality people and the training of suitable replacement forces based on the philosophy of Islamic-Iranian education. Research methodology According to its purpose, the research method is developmental-applicable, and in terms of execution method, it is mixed (qualitative-quantitative), and in terms of the data collection method, the qualitative part is exploratory-inductive and the quantitative part is descriptive-analytical. The statistical population of the research in the qualitative part includes 15 academic and industrial experts, and the dimensions of talent management in the form of structure, behavior and context, selected for the interview using purposeful sampling and in the form of snowball. The statistical population in the quantitative part includes 237 employees of thermal power subsidiaries who were selected using simple random sampling. Semi-structured interviews were used to collect information in the qualitative part, and a researcher-made questionnaire taken from the qualitative part was used in the quantitative part. Research findings In the qualitative part of the comparative approach and content analysis, the final categories were identified using previous studies; and in the quantitative part, SPSS software was used for analysis and AMOS was used for structural equations. The results showed that the structural dimensions of talent management include six dimensions of organizational structure, recruitment system, training system, service compensation system, management system, performance evaluation, and organizational strategy. Behavioral dimensions include the three dimensions of organizational culture, leadership style, and meeting high-level needs; and contextual dimensions include the atmosphere and environment of the organization and the external environment. The results in the quantitative section showed that the model has a good fit. Conclusion The current research was conducted with the aim of designing a model of talent management in the specialized mother company of thermal power. The results of the present study are in agreement with the results of Montero Guerra et al, (2023), Mahmudi et al, (2022), Sotudeh arani et al, (2021), Haghghani (2021), Mahfozi et al, (2019), Moradi et al, (2022), and Won Yon (2020). Mahmudi et al, (2022) showed that a positive and significant relationship exists between talent management and its dimensions of attracting and identifying talents, selecting and hiring talents, developing talents, employing talents, retaining and maintaining talents, the attitude and approach of talent management on one side, and succession planning on the other, and based on the results of the research model, it was observed that the use of talent was a stronger predictor than succession planning. They also showed that for the flourishing of talents and the formation of a unified Islamic-Iranian identity in the education organization, it is necessary to have talented and high-quality people and to train suitable replacement forces based on the philosophy of Islamic-Iranian education. According to the results obtained from the research, it is suggested: To attract talent from within the organization through evaluation centers in the organization that periodically evaluate employees in terms of work and behavior and guide them in the field of performance management and career development. To recruit from outside the organization, the selection and recruitment process should be focused on identifying talented graduates and applying the law of recruiting elites and preventing the entry of people who do not have the necessary qualifications. The use of prominent professors to provide educational content; professors who, while having theoretical literacy, also have the required practical and applicable experience and have good abilities.

The design of the audit plan so that it can be used to adequately respond to fraud risk is one of the most importantDesigning an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors. In this regard, this study compares triangle, Diamond and Pentagon models of fraud in audit plan adjustment. Fraud triangle model introduces pressure/ motivation, opportunity and justification as fraud dimensions. However, the fraud diamond model considers the capability dimension in addition to the three above-mentioned dimensions to assess fraud risk. The fraud pentagon model also considers the arrogance dimension, in addition to the four above-mentioned dimensions. In order to compare these models, an experimental case has been used. The statistical population of the study is certified public accountants in year 2018. The results show that using the fraud diamond model, as compared to the fraud triangle model, and using the fraud pentagon model, as compared to the triangle and diamond models of fraud, lead to more audit plan adjustment.

The design of the audit program so that it can be used to adequately respond the fraud risk is one of the most important activities that auditors do in their investigations. Paying attention to the most important dimensions and risk factors of fraud can help auditors in this process. In this regard, in this research, the importance of the dimensions and risk factors of fraud in the adjustment of the audit program has been investigated. For this purpose, the fraud Pentagon model has been used. This model includes five dimensions of pressure/motivation, opportunity, rationalization, capability and arrogance. In order to conduct this research, four fraud risk factors were selected by expert opinion for each of the five fraud dimensions. A questionnaire was used to collect data. The statistical population of the study is Iranian association of certified public accountants in year 2018. After distributing and collecting questionnaires, the Fuzzy Analytical Hierarchy Process (FAHP) method was used to rank the dimensions and risk factors of fraud. The results show that opportunity dimension and fraud risk factors including significant portions of managers’ compensation being contingent upon operating results, financial position, or cash flow, ineffective information, accounting and internal controls systems, restrictions on the auditors’ investigation, level of experience and overconfidence have the highest degree of importance in modifying the audit program

Trade credit is one of the most important resources for short term financing. Several different factors affect trade credit one of the most important of which is accounting quality. Therefore, this paper examines the relation between a firm’s amount of trade credit and its accounting quality. Earnings smoothness, conservatism and earnings management are independent variables being used to proxy for accounting quality, and the dependent variable is trade credit. Earning to operating cash flow ration and discretionary accruals are criteria for earning smoothness and earning management respectively. Discretionary accruals are adjusted by Jones model (1995) and conservatism is calculated by Khan& Watts model (2009). Also, trade credit is calculated using payable accruals to total assets ratio. The sample consists of 127 firms listed in Tehran stock exchange from 2008 to 2013. The ordinary least square method is used to test hypotheses. Results show that there is no significant relation between amount of trade credit and earnings smoothness as well as conservatism while there is a significant negative relation between the amount of trade credit and earnings management. In other words, increasing in earnings management decreases trade credit.

Background and Aim: Having a preparedness program for earthquake in hospital, with regard to its function for victims of accidents, is very important. The main objective of this study was evaluation of effective factors on the rate of preparedness of Tehran University of Medical Sciences’ teaching hospitals, to deal with earthquake danger of earthquake . Materials and Methods: This cross-sectional analytical survey was performed in the follow ing hospitals: Sina, Farabi, Roozbeh, and Razi. Data was collected by checklists and questionnaire. Data analysis was performed using statistical software (SPSS19) and Pearson correlation , ANOVA, t-test statistical tests. Results: The most and the least preparedness against earthquake was in disaster management and construction mitigation plan fields respectively. Relationship between the field of hospital curriculums with construction mitigation plan (p= 0/045 and r=0/644) and hospital environmental health action plan (p=0/048 and r=0/636), was significant. Conclusion : Average of Hospitals preparation against earthquake was evaluated in an intermediate level (51.81percent). Due to the significant relationship between education and other fields that are listed above it is suggested that in addition to short-term training programs, non-structural retrofitting of hospitals should be considered as a priority.

Sludge treatment and disposal processes in wastewater treatment plants account for a significant portion of the total treatment costs. One of the most expensive parts of sludge treatment is chemical conditioning. Study of the effect of process chain on the conditioning and dewaterability can effectively optimize and reduce operating costs and increase the quality of effluent sludge. This paper investigates the impact of aerobic digestion of waste sludge in Yazd wastewater treatment plant by SBR method on its dewaterability. For this purpose, the waste sludge sample of the plant was aerated in the laboratory at different residence times from 1.5 to 7 days. Then the dewaterability of the sludge was measured by two methods of Specific Resistance to Filtration (SRF) and Tests of Time of Filtration (TTF) in two cases with and without chemical conditioning with cationic polyacrylamide. The results showed that sludge aeration for up to 3 days without conditioning led to the best sludge dewaterability. The best results were obtained at 1.5 days aeration for the conditioning mode with polymer, which improved the dewaterability up to 4.5 times in the optimum polymer dosage. In this case, the polymer dosage decreased by 30% compared to the non-aerated conditioned sludge. It indicates the effect of digestion retention time on dewaterability. At the beginning of the process, the decomposition of cellular material improves the release of water from solid particles. Still, its continuation reduces the dewatering capability due to reduced particle size and conversion to colloidal materials.

Objective: Inappropriate response of executives to investor sentiment can lead to litigation and misallocation of funds, for this reason, companies set up conservative accounting in response to investor sentiment. This paper investigates the association between investor sentiment and accounting conservatism.Methods: For this purpose, the data of 119 companies listed in Tehran Stock Exchange for the period of 2008 to 2017 were extracted and combined data regression model was used to test the research hypotheses.Results: The results show that managers identify economic losses in a timely manner during periods with high investor sentiment. In addition, the relationship between sentiment and conservatism is stronger for companies whose values tend to be high. We also find that the relationship between sentiment and conservatism is higher for companies with higher litigation risk.Conclusion: Overall, our results suggest that companies report earnings more conservatively in response to higher investor sentiment in order to mitigate potential litigation costs. These findings have implications for regulators and standard setters who have deemphasized accounting conservatism in recent years.

Background & P‌‌u‌‌‌r‌‌‌‌p‌‌o‌‌use: The success of knowledge-based organizations requires the promotion of creativity and innovation, and sometimes it requires the courage to act beyond the redundant and cumbersome bureaucratic rules. Thus, the present study has dealt with the role of authoritarian leadership in encouraging creative deviation among employees by encouraging them to dare. Methodology: This is an applied and descriptive survey research. The statistical population consisted of employees of knowledge-based organizations in Lorestan Province, Iran, of whom 309 employees were selected as a statistical sample. The data collection tool used in this study was a questionnaire. In fact, its validity was assessed by content validity method, and its reliability was evaluated using C‌‌r‌‌o‌‌n‌‌b‌‌a‌‌c‌‌h‌‌‌'s alpha method. The data was analyzed by structural equation modeling using Smart Software Pilates and SPSS. Findings: Authoritarian leaders make a positive and significant effect on moral deviation both directly and through employees' assertiveness. Conclusion: Managers of knowledge-based organizations can strengthen the capacity and daring of employees to think and act beyond the existing bureaucratic constraints, and thus this will lead to enhancing their creative and innovative performance.

Agency problems result from the conflict of interests existing among managers and shareholders. Auditing is considered as an effective way to limit the power of managers in contractual relations. This paper is aimed to investigate the market response to the quality of audit partners work. To test the hypothesis, data from firms listed in Tehran Stock Exchange for the period from 2009 to 2017 are collected and the regression model of cross-sectional data and panel data is used. The results of the first hypothesis of the research confirm that in firms with high quality work of audit partners, revenue has a higher reflection in stock prices. The high quality of the audit partner's work manages and controls information asymmetry and, therefore, the agency's problems related to the firm's management decisions. The second hypothesis that is changing the auditor and selecting a higher quality auditor leads to a positive market reaction, is also confirmed. If the market believes that using higher quality auditors increases the information content of profits and decreases abnormal returns, the audit market response when changing auditors and selecting a higher quality auditing partner is closer to reality (predicted levels). Also, the results confirms the third hypothesis that is auditing by high quality auditing partners has a significant impact on the amount of facilities received. Because the quality of the audit partners’ work has a significant impact on the creditors' view of the risk and timing of the repayment of receivables, therefore the amount of facilities granted increases. On the other hand, the stock price in these firms is a reflection of the real income of them. ‌

Nowadays, the using of treated wastewater in diverse purposes such as agriculture, industry and irrigation is converted to an appropriate solution for water shortage. Despite the advantages of water reuse, due to various pollutants in wastewater and lack of complete treatment in accordance with the standards, it is always risky. Therefore risk assessment should be conducted in order to determine the reliability of system and offer solutions to enhance the reliability of wastewater treatment system. Risk is the possibility of occurrence an adverse event and the severity of the negative effects of it. In the present study, Bayesian network approach is used for risk assessment of wastewater treatment plant. In this method the possibility of an event can be obtained by creating cause and effect relationship between the components of the system. Wastewater treatment plant of industrial complex of Moorchekhort is selected for case study in this study. The fouling, corrosion and biofilm of using treated wastewater for industry have been determine as final events. The model input datas have been formed by experts, specialists and laboratory datas from wastewater treatment plant of industrial complex of Moorchekhort. The reliability of wastewater treatment system analyzed by Bayesian network model showed %70. The efficiency of Bayesian network in order to determine elements of failure and estimate the risk of wastewater treatment system that is not adapted to effluent standards for the industry is shown in this study.

The design and upgrade of sludge treatment systems generally depend on the decision made regarding the appropriate system from among the options available. The selection process has become increasingly important and complex due to recent technological developments that have led to increased diversity in the available options which offer a wide variety of capabilities. The multi-criteria decision making method is one of the techniques recently developed which takes into account all the criteria involved in the decision making process. The Ghods Town WWTP in the west of Tehran located in the vicinity of residential areas has given rise to claims by citizens due to the odors emitted by the sludge sand drying bed, which justifies the replacement of the present sludge dewatering system. For this purpose, the multi-criteria decision making method based on the fuzzy synthetic evaluation method was used to identify the optimal sludge dewatering system appropriate for the WWTP under consideration. Furthermore, weighting of the subjective (social, environmental, and administrative) criteria was accomplished using the analytical hierarchy process and the objective (i.e., economic) criteria were weighted using the entropy concept. In this method, the triangular fuzzy membership function was also used to take into account the uncertainty associated with each of the decision making parameters. Based on the results obtained, the belt filter press dewatering system and the filter press were identified as the preferred solutions.

Evaluation of a Biofilter System for Removal of Hydrogen Sulfide Gas (Case Study: Wastewater Pump Station of Khorramabad) Abstract The biofilter system is one of the methods commonly used for the removal of hydrogen sulfide as the main source of odors emitted from wastewater facilities. The system is based on using the contaminant material as bedding to feed microorganisms. To achieve the desirable removal efficiency, it is, therefore, essential to create the proper conditions for the bacteria to grow on the bedding. In this study, a pilot-scale biofilter made of compost and woodchip (with a compost/woodchip ratio of 5:1) was used as the bedding material at Khorrmabad wastewater pumping station to investigate the performance of the system under real conditions. The experiment was carried out over 75 days during which time the input and output H2S concentrations were measured on a regular basis. Moisture was adjusted between 40% and 60% throughout the experiment to provide optimal conditions for bacterial growth. The results showed that the concentration of H2S emitted from the pumping station during 24 hours varied greatly between 0 and 48 PPM. The maximum adsorption capacity of the biological bedding was recorded at 2.874 g/m3.hr and the mean efficiency of H2S removal including the startup time was 89%. The mean performance efficiency during the biological activity after the startup was recorded at 98%.

The purpose of this study was to analyze the performance of Integrated Fixed Film Activate Sludge system in Amol industrial wastewater treatment plant to treat the food industrial wastewater. The capacity was 1700 cubic meters per day that includes physical and biological treatment, disinfection, sludge thickening, digestion and dewatering. The wastewater quality parameters were analyzed during winter 2010 and spring 2011. Using data, COD removal efficiency and kinetic coefficient such as yield coefficient (Y), half saturation coefficient (Ks), maximum substrate utilization rate (k) and endogenous decay coefficient (kd) were calculated and results indicated that except Ks other coefficient were in the range that was normally reported for conventional activated sludge. Under existing conditions at the wastewater treatment plant, COD removal efficiency range was between 98 to 99 percent. By using kinetic coefficient obtained in this study, effluent COD was estimated and sensitivity analysis was performed. The results showed that there is a direct relationship between the variation of kd and Ks with effluent substrate concentration, while the relationship between k and effluent substrate is reverse. Finally the effect of increasing sludge retention time (SRT) on COD removal efficiency was also investigated.