Human capital is considered as one of the major factors to promote economic stability, especially in developing countries. Furthermore, one of the most important factors in developing human capital is taking the advantage of facilities and economic capabilities in the Instruction Sector. Development of financial system provides such abilities for the prospective countries. This paper studies the influence of financial development on human capital in Iran over period 1977-2010 with the application of a VAR model. The results show that the cash flow in Iran has a negative effect on human capital, which could be because of the increase in inflation and ends increase in costs of long-term investment and human capital is taken into account as long term investment. However, the facilities provided by the banking system has negative effect on human capital due to the lack of the best financial resource allocation. However, since most of university graduate students in Iran practically have adequate skills and education, they do not have enough capital to start a business. Providing financial assistance for the private sector can lead to a business in which they can use their skills and education towards promoting production.

In this paper, we present a study to measure the relationship between top management turnover with earnings management and default risk and earnings forecast error in the Tehran Stock Exchange. The proposed study selects necessary information from 117 firms from the exchange over the period 2005-2010 and, using ordinary least squares technique as well as Pearson correlation ratios, examine three hypotheses of this paper. The results of the survey indicate that there are some meaningful relationships between change in top management with earning management, default risk and earning forecast error.

This paper presents a social work study to investigate depression and mental ability among elderly people who live in institutional elderly versus nursing home residents. The study designs a questionnaire and distributes it among 345 elderly people who live on both places. The study uses Wechsler Memory Scale (WMS) test where mental ability contains seven factors including “general information”, “orientation”, “mind control”, “logical memory” and “repeated figures”, “visual memory” and “learn association”. We have performed some statistical tests and the results show that there is not any meaningful difference between two groups of people in terms of mental utilization when the level of significance is five percent. However, in terms of seven scales, there are some meaningful differences on “general information” and “visual memory” between two groups. The study also shows that there is a meaningful difference between two groups of people in terms of “depression level” when the level of significance is five percent.

This paper presents a social work study on relationship between exogenous components including monthly income, family relationship and physical health and endogenous variables including subjective happiness scale (SHS), satisfaction with life scale (SWLS) and happiness. The proposed study designs a questionnaire and distributes it among 254 employees of private banks in city of Tehran, Iran during the year of 2012. Cronbach & apos; s Alpha and Dillon-Goldstein & apos; s Rho both are well above 0.70, for SHS and SWLS and Eigenvalue for both components were greater than one. T-student values for all components were greater than 1.96, which means they are meaningful. Mean Communalities (Ave) calculated for both Latent Variables were greater than 0.50. The results of investigating various questions of the survey indicate that while healthcare is the most important factor on happiness, there is a positive and meaningful relationship between income and family relationships and happiness.

Computer hardware business and computer equipment have been growing industry in Iran and there have been growing interests on increasing market share based on creating innovative ideas. In this paper, we present an empirical investigation to find out important factors influencing this industry. The proposed study of this paper designs a questionnaire and using 225 experts’ feedbacks implements a structural equation modeling and extracts four factors including “agile management”, “firms’ position in business environment”, “dynamic environment” and “dynamic market”. The most important sub factors in detected items are strategic planning, market share, trade communications as well as rules and regulations.

One of the most complicated and challenging issues in today & apos; s financial managers is the relationship between the components of capital structure in terms of bonds and shares used for financing and share price of their company, and its effects on the macroeconomic variables. This research aims to study the relationship between the capital structure and performance of the production market in some firms listed on Tehran Stock Exchange (TSE). In this research, the index of capital structure is debt ratio and that of production market performance is sales growth and return of assets (ROA). The statistical sample of this research includes 128 companies, which have been active in 11 various industries and listed on TSE over the period 2005-2010. The statistical techniques used to test the hypotheses of this research include correlation coefficient and pooled least squares regression (panel data). Based on the results of our survey, there is a strong and significant relationship between debt ratio and return on assets among the companies listed on TSE and most industries especially based metals at the confidence level of 95%. In contrast, there is no strong and significant relationship between debt ratio and sales growth in the above-mentioned companies and in most industries.

In this survey, we have investigated whether an easy and comprehensive information technology (IT) infrastructure could contribute on auditing system in Iranian business society. The survey designs and distributes a questionnaire based on technology adoption method (TAM) among employees of bank Melli Iran who participated in our survey in Likert scale and using t-student and Kruskal-Wallis test examined different hypotheses. The results of our survey have indicated that there was a relationship between a good perception in usefulness of IT implementation and accepting recent advances of IT and auditors with good perception on IT are able to take advantage of recent advances of IT in their auditing skills. In addition, our survey has concluded that ease of IT implementation could create motivation among auditors to automate their traditional skills. While educational background played an important role on our survey, age and job experience did not have any impact on our survey.

Nowadays, one of the challenges in the organizations according to budget limitations in the com-panies, is how to prioritize their project portfolios in the events of their strategies. In other words, organizations are seeking to allocate resources in order to gain the maximum profit ac-cording to budget limitations. In this article, a hybrid decision making method is used to priori-tize construction project portfolio by considering sustainability criteria. First, Lexicographic method is applied to weight the sustainability criteria. Then, by considering the weights derived from the Lexicographic and sustainability criteria, projects are prioritized based on VIKOR method. The proposed method of this study is applied for a case study of projects in the refinery scope.

A new sol-gel derived ceramic-carbon composite electrode was fabricated by the use of CuI as modifier. The electrocatalytic activity of the copper iodide modified sol-gel derived ceramic-carbon composite (CIM-SGD-CCC) electrode was examined for the oxidation of hydrazine. Cyclic voltammetry was employed to study the electrochemical and electrocatalytic properties of the modified electrode. Results showed that the CIM-SGD-CCC electrode has very high catalytic activity for electrooxidation of hydrazine. This proves that the copper iodide bears the main role in electro-catalytic oxidation of hydrazine. This modified electrode shows fast amperometric response with the range from 1 ? mol L-1 to 40 ? mol L-1 and the limit of detection (LOD) of 0.524 ? mol L-1 for hydrazine. The relative standard deviation (R.S.D.) was 0.72 % for 5 successive assays. High stability, good reproducibility, rapid response, easy surface regeneration and fabrication are the important characteristics of the proposed electrode.

In this work, we report on the synthesis of SiO2 hollow spheres using carbon nanospheres as the sacrificial template by hydrothermal method. The synthesized substrates are in a spherical morphology and uniform size distribution. The effects of hydrothermal process, concentration and the reaction temperature were optimized during synthesis of carbon nanospheres. Infrared spectroscopy (IR), and scanning electronic microscopy (SEM) methods were used for identification of the synthesized products. The synthesized SiO2 nanospheres were used as drug carrier to investigate in vitro release behavior of monoterpenic phenol isomers, carvacrol and thymol, in simulated body fluid (SBF). Ultraviolet-visible spectroscopy (UV-vis) method was carried out to determine the amount of the drugs entrapped in the carrier. The results indicated that SiO2 nanospheres have high ability to adsorb the drugs and there is no need for adjusting the pH during the adsorption process. The drug release profile shows a three stages pattern and indicates a delayed release action.