مجتبی سلیمی

INTRODUCTION: The importance of safety and prevention of traffic accidents have highlighted the necessity of research and investigation in this field. The present study aimed to identify and eliminate the risk factors underlying the occurrence of inner-city traffic accidents. In so doing, scientific and effective solutions can be provided at the lowest cost to implement the slogan of "prevention is better than cure". METHODS: In this study, the accident rate-severity index method was used to identify traffic accident hotspots. The spatial units in which this index (I) was more than twice the average of the total spatial units were identified as Hot Zones FINDINGS: In the present study, the study area (6,600 meters) was divided into 66 100-meter spatial units. Using the accident rate-severity method, 6 (600 m) and 19 (1900 m) spatial units were identified as Hot Zone (9.1%) and Yellow Zone (28.8%), respectively. Finally, 41 Cold Zone spatial units (62.1%) were identified (4,100 m). CONCLUSION: As evidenced by the obtained results, the following measures can be effective in the reduction of road accidents: retrospection of traffic signs in terms of number, size, location, height, installation of speed bumps in the Hot Zone and Yellow Zone spatial units, timely pruning of trees along the road-construction of underpasses and overpasses in some important points of the route (accident hotspots and Yellow Zone). Furthermore, the development of a comprehensive and long-term educational program to improve traffic safety culture in kindergartens and schools can be effective in reducing road accidents.

One of the main instruments of accountability in economic activities is auditing. But despite the extent of audit work, determining the fees for this service in our country is not based on a scientific model and reasonably we cannot claim, according to firm's characteristic and with what cost, the work would be done. In this regard, we have tested the impact of transparency of accounting information on audit fees. This paper statically sample consists of 64 firms that are analysed in period of 2011-2016 which obtaining total 320 firm-years; for data analysis, we used Kolmogorov-Smirnov for normality of the data, Durbin-Watson test for test of errors independence or absence of autocorrelation, and finally with the help of t-statistical tests, calculated probability is judged and assessed for each of the hypothesis. There are five main hypotheses in present study. Testing hypotheses is taken using panel data and for data analysis we used multivariate regression estimation and SPSS19, EXCEL and Eviews7 software. After designing and testing hypotheses for each hypothesis, it was concluded that the relationship between transparency of accounting information and auditing costs is established at all levels of the company and also at the corporate level companies with low financial leverage. If the relation between transparency of accounting information and auditing costs at the corporate level with high financial leverage is high, there is no significant linear relationship between high cash and low cash.