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Academics have generally accepted that teachers' interpersonal communication techniques and strategies—specifically, teachers' self-disclosure—are excellent instructional tools. The exploration of English as a Foreign Language (EFL) teachers' perceptions regarding their self-disclosure practice and its relationship with demographic factors, which can also significantly contribute to the variation of the teachers' self-disclosure in EFL contexts, has been largely neglected in the Iranian EFL context despite the growing body of research in this area. To close this gap, the present research distributed a five-point Likert scale to the participants to gather their perceptions on self-disclosure as Iranian EFL instructors. The inferential statistical analyses revealed a high extent of self-disclosure is practiced by Iranian EFL teachers. Moreover, Hierarchical Multiple regression indicated that among degree, experience, age, and gender as demographic factors, all, except gender, are associated with EFL teachers’ self-disclosure, and could predict teachers’ self-disclosure significantly. The study provides implications for stakeholders in the EFL community.

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.

This study aims to assess the risk of chemicals warehouse using a Bayesian networks (BNs) and computational fluid dynamics (CFD). A methodology combining Bow-Tie (BT), fuzzy set theory (FST), and Bayesian network was employed, in which the BT was drawn for chemical spill scenarios. FST was utilized for the estimation of the basic events (BEs) occurrence probability, and the probability of interaction among a set of variables was obtained using BNs. Pool fire scenario radiation heat flux was evaluated using CFD code, fire dynamic simulator (FDS), and the solid flame model (SFM). Fail in forklift brake system (BE1), was the most significant cause for a chemical spill. Based on the CFD model, the heat flux is 31 kW/m2 at a distance of 3.5 m from the fire, decreasing to 6.5 m gradually. The maximum safety distance of 4 m is predicted by the CFD for heat flux that exceeds 12.5 kW/m2; however, SFM predicts approximately 4.5 m. According to the results, the amount of posterior risk is higher than the prior value. The framework presented in the chemicals warehouse for consequence analysis and dynamic risk assessment (DRA) of pool fire could be used for preventing the accidents and domino effects in the chemicals warehouse.

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

Background/Aims: Chronic constipation is a common gastrointestinal disorder diagnosed using Rome III criteria. Defecography is a radiographic method used to identify anatomic abnormalities of anorectum. The present study aimed to evaluate the defecographic findings in patients with severe idiopathic chronic constipation. Methods: One hundred patients, who complained of severe idiopathic chronic constipation with abnormal balloon expulsion test, underwent defecography after injection of barium. An analysis of radiographs was performed by an expert radiologist for the diagnosis of descending perineum syndrome, rectocele, enterocele, rectal ulcer, rectal prolapse, fecal residue of post defecation, and etc. Then, they were compared between the two sexes. Results: Normal defecography was only observed in two participants. Descending perineum syndrome was the most common abnormality (73.3%). The results showed that rectocele (80.8%) and descending perineum syndrome (69.2%) were most frequent in women. In males, descending perineum syndrome and rectal prolapse were more prevalent (87% and 43.5%, respectively). Compared with men, rectocele and rectal ulcer were more frequently observed in women (p

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.

This study aims to study the relationship between organizational culture and organizational success in order to offer solutions for improving the performance and increasing the efficiency level of staffs. The statistical community of this research includes 1518 employees in organizations of Khorasan Razavi province. Sample volume is calculated through Morgan’s formula. Stratified sampling is the selected sampling method of this research. The results shows that organizational culture affected the organizational success and increasing of organizational culture could lead to more organizational success. Also it could be applied in components of organizational culture. According to results, there is no significant relationship between stability and integrity culture and organizational success and between adaptability culture and organizational success in Welfare organization. Moreover, analysis indicates that participative culture had more effect on organizational success in comparison with other criteria and one unit change of participative culture leads to 0.365 of unit change in organizational culture. Finally, the study indicated that although mission culture had significant relationship with organizational success solely, but it had negligible role in organizational success in comparison with other components of organizational culture.

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.

Background: Dysphagia is a common disorder among patients with Parkinson′s disease (PD). It occurs in up to 80% of all (PD) patients during the early stages of the disease and up to 95% in the advanced stages; but professionals may not hear from the patients about dysphagia symptoms until these symptoms reach an advanced stage and lead to medical complications. Materials and Methods: Thirty-three PD patients (mean age 66.09 ± 9.4 years; 24 men, nine women) participated in this study at our Neurology Institute, between April 20, 2013, and October 26, 2013. They were asked two questions; one about saliva control and the other about silent saliva penetration and aspiration. Next, they underwent the videofluoroscopic swallowing study (VFSS). Results: The Pearson Correlation coefficient between the Penetration-Aspiration Scale (PAS) scores and question 1 scores was 0.48 (P < 0.05, =0.25), and there was a significant correlation between the PAS scores and question 2 scores, and also question 1 scores + question 2 scores (r = 0.589, P < 0.05, =0 and r = 0589, P < 0.05, =0). Conclusions: This study showed a significant correlation between the questions about saliva control, silent saliva penetration, and aspiration, and laryngeal penetration and aspiration during VFSS. Therefore, by using these two questions, the potential silent laryngeal penetration and aspiration during meals could be detected before it led to aspiration pneumonia. Taking the benefit of these questions, as a part of the swallowing assessment of PD patients, is recommended.

Abstract Background The white cane is globally an important tool in orientation and mobility for blind and visually impaired people, but it is not often used. The goal of this study was to develop and validate the white cane use perceived advantages and disadvantages (WCPAD) questionnaire for detecting effective factors in the use or non-use of canes. Method The initial questionnaire items were extracted through semi-structured interviews with 21 blind or severely impaired vision individuals under two main themes, the perceived advantages, and disadvantages of using a white cane. Linguistic validity and writing evaluation with seven experts, face validity with 23 blind persons, content validity ratio (CVR), and content validity index (CVI) were used for assessment of validity. Internal and external reliability assessment was done using Cronbach’s alpha and intra-class correlation coefficient (ICC). Explanatory factor analysis was conducted to identify the factors of the questionnaire; then, corrected item-total correlations, convergent and discriminant validity, and Confirmatory Factor Analyses (CFA) were done, and model fit indices were reported. A total of 320 blind and severe visual impaired individuals (138 males and 182 females) participated in the study. The final questionnaire contained 12 questions in perceived advantages and 21 in perceived disadvantages. Results Three factors (social participation, mobility, and culture) extracted for perceived advantages which explained 67.95% of the total variance, Cronbach-α for the three extracted factors was between 0.75 and 0.91. Four factors (social, safety, ergonomics, and family) for perceived disadvantages were extracted which explained 50.98% of the total variance. Cronbach-α for the four extracted factors was from 0.75 to 0.88. CFA confirmed the final models for perceived advantages and disadvantages. Conclusion WCPAD questionnaire has good reliability and validity, and the factors obtained from factor analysis can measure the reasons for using or otherwise of white canes.

Keywords: Uncertainty, Government Ownership, Tax Avoidance, Auditor's Opinion, Iran. The study investigates how market uncertainty and government ownership are associated with tax avoidance and auditor's opinion. The Iranian market is highly volatile and dominated by government ownership, which holds implications on the shareholders' interests. Our research uses a comprehensive data set of 115 listed companies in Tehran Stock Exchange during 2012-2018, using logistic regression technique. We find out that market uncertainty intensifies the positive relationship between tax avoidance and the auditor's modified opinion. The findings indicate that the government presence in the ownership increases the tax avoidance, and hence changes the auditor's report.

Water quality management of rivers is one of the challenges in the analysis of water resource systems. The optimal operation of the pollutant carrying capacity of these systems provides significant economic value and could reduce treatment costs. In this study, the application of the trading ratio system is investigated to control the cost of pollutants in a river and make a fair deal. In this regard, transfer coefficients between pollution sources, along with the trade coefficients, are determined, considering the system limitations and each pollutant’s contaminant impact. To provide allowable limits of river water quality concentrations, the total cost of all sources and the system is minimized, using the linear programming method. Finally, the new trading discharge permits are calculated for each source. The proposed method is successfully applied to Dez River as a case study. Results show that using a trading ratio system could maintain water quality at a standard level containing economic benefits for the participants of this program.

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. ‌

Saving fossil fuels and the use of clean sources of energy lead to reduce in building operating costs, protect the environment and people's health. Windows are the most vulnerable part of building where energy loss occurs. Double-glazed windows are very effective in keeping inside temperature isolated from outside; thereby, saving electrical and thermal energy. The current study estimates the numerical changes in cooling and heating load in case of replacement double-glazed window with single-glazed window and calculates saving level for this replacement. In this context, this paper presents a model of real samples taken in Mashhad climate. To ensure the accuracy of the simulation results, real results were compared with electricity and gas bills. To calculate energy related parameters such as cooling load, heating load, the consumption of gas and electricity, the energy simulation software (Design Builder) was used. The research method was a quantitative analysis based on energy consumption modeling, associated with building windows which comes in four sections. The field study was also used to compare with real electricity and gas bills. As the first stage, samples of the plan were identified, based on the observation of climate models and library studies. Then, simulation parameters such as window materials and internal and external walls were considered. The simulation was performed based software's parameters and model limitations were determined based on thermal, lighting, climatic and architectural parameters. Finally, the experimental and practical data were used to determine the validity of the model under Mashhad climate conditions. Overall, the results indicated that double-glazed windows could save 50% of entire building loads, 0.2% on power consumption, 16.2% on gas and 12.4% on overall households' energy consumption. [ABSTRACT FROM AUTHOR]

Due to the growing scarcity of water resources, wastewater reuse has become one of the most effective solutions for industrial consumption. However, various factors can detrimentally affect the performance of a wastewater treatment plant (WWTP), which is considered a risk of not fulfilling the effluent requirements. Thus, to ensure the quality of treated wastewater, it is essential to analyze system failure causes and their potential outcomes and mitigation measures through a systematic dynamic risk assessment approach. This work shows how a dynamic Bayesian network (DBN) can be effectively used in this context. Like the conventional Bayesian network (BN), the DBN can capture complex interactions between failure contributory factors. Additionally, it can forecast the upcoming failure likelihood using a prediction inference. This proposed methodology was applied to a WWTP of the Moorchekhort Industrial Complex (MIC), located in the center of Iran. A total of 15 years’ time frame (2016–2030) has been considered in this work. The first six years’ data have been used to develop the DBN model and to identify the crucial risk factors that are further used to reduce the risk in the remaining nine years. The risk increased from 21% to 42% in 2016–2021. Applying the proposed risk mitigation measures can decrease the failure risk from 33% to 9% in 2022–2030. The proposed model showed the capability of the DBN in risk management of a WWTP system which can help WWTPs’ managers and operators achieve better performance for higher reclaimed water quality.

This research aimed to assess the effect of capital adequacy ratio on the ratio of the bank reserves accepted in the Tehran Stock Exchange also it was based on the Kashyap and Stein pattern (2004) and modified variables of Levintal (2005) research. Required data from the statistical population including 16 Iranian exchange banks has been achieved for a five year period from 2009 to 2013. The results of the research that indicated a direct relationship between capital adequacy ratio and bank reserves as an absorption rate of different deposits of customers in banks were considered as dependent variable. In addition, the interpretation of control variables slope in estimated relationship showed that there was an inverse relationship between rate of granted facilities and the size of bank with bank reserves; also there was a direct relationship between growth opportunities and profit volatility. Student t test for estimated coefficients and Fisher test for total estimated relationship supported the ability to generalize relationships between variables at 95% level. The coefficient of determination showed that between %83.5 to %87/5 changes between independent and control variables with bank reserves through expressed estimated relationship and estimated relationship between variables has had a fairly complete explanatory power.Keywords: Bank reserves, Capital adequacy, Facilities, The size of bank, Growth opportunity, Profit volatilityJEL Classifications: G21, G3

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 following 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. [ABSTRACT FROM AUTHOR]