درخت حوزه‌های تخصصی

<span>The purpose of this study was to an investigation of financing costs factors on the auditor's qualified report in companies listed in Tehran stock exchange. The criteria considered in this study were the audit firm size, auditor's specialization in the partner level, auditor's selection tenure and audit fees. For this purpose, five hypotheses were developed and data related to 85 companies of Tehran stock exchange for the period 2009-2014 were used. To test them, the multivariate regression technique was applied to panel data. The results of the first hypothesis indicated that there was no significant relationship between the audit firm size and qualified audit report. According to the second and third hypotheses, there were significant positive and negative relationships between auditor's specialization in the partner level and audit firm with the qualified report, respectively. The fourth one regarding the relationship between the auditor's selection tenure and qualified audit report was rejected. The fifth hypothesis results also indicated that there was a significant negative relationship between audit fees and qualified audit report.</span>

The developmental process of architectural tradition of tower tombs in Azerbaijan during the 12 th – 14 th centuries (AD)  is one of the basic questions in the Iranian history of architecture. Historically, the architectural constructions and decorations were developed in Nakhchivan by the end of 12 th century. Based on the formulated doctrines of the former USSR academy, the late Seljukid architecture in Nakhchivan was indigenous and originated from the local innovations. Turkish art historians have classified the late Seljukid architecture in Nakhchivan as a variety of Turk – Islam tradition in the post- USSR years. These kinds of de- historized studies have not considered the socio- cultural relationships among Qazvin, Maragheh, Tabriz and Nakhchivan within the Iranian cultural context. The main aim of this study is to investigate the general specifications of the 12 th – 14 th centuries (AD) architecture of the tower tombs in Nakhchivan and Maragheh to examine their artistic and technical interactions appeared in the glorious architectural monuments during the Iranian Late Seljukid – Ilkhanid history of architecture. Methodologically, the origin of Nakhchivani tower tombs should be sought in the architectural manner of Maragheh due to the chronological order of their existing Persian and Arabic inscriptions. Although the USSR and Turkish decontextualized subjectivities in the architectural history of Nakhchivan are not well-reviewed, the architecture of the tower tombs in the Late Seljukid Nakhchivan has a processual trajectory initiated from the early Seljukid Kharāghān in Qazvin to the late Seljukid Maragheh and then the Nakhchivani manner of Ajami Nashawi.

The purpose of this study was to investigate the causal relationship between professional Development and organizational maturity with educational productivity of educators (case study of Bushehr Province). In terms of the applied purpose, this research is descriptive in terms of descriptive strategy and in terms of the method of data collection it is a field survey that is carried out. The instrument for measuring this research was a researcher-made questionnaire for organizational maturity (13 items), a researcher-made questionnaire designed for educational productivity of teachers (34 items), and a researcher-made questionnaire developed by professional teachers of teachers (15 items) that were set in the 5-value Likert scale . From the viewpoint of the professors of counsel and counsel, as well as 11 experts, for confirmation of face validity and content of the questionnaires and confirmatory factor analysis, the validity of the questionnaire structure was used and the reliability of the questionnaire was carried out on 30 members of the community of research and calculation Cronbach's alpha coefficient was 0.81, 0.88 and 0.79 for organizational maturity, professional growth and teacher productivity. The statistical population consisted of all the educators of Bushehr province (N = 511) and the sample size of the study was determined using Morgan table 213 people. Sampling method was cluster random sampling. To analyze the data, at the level of descriptive statistics, frequency and frequency, mean and standard deviation of the frequency table, and the level of inferential statistics, confirmatory factor analysis for verifying the validity of the research questionnaire structure, to determine the normal distribution of variables from the Smirnov colomograph test and, finally, to test the assumptions The final model of the research was drawn from Pearson correlation tests, multiple regression and structural equation modeling using SPSS version 23 and AMOS software. The results of the study showed that between professional growth and educational productivity (r = 0.725) and its components, between organizational maturity and educational productivity (r = 0.431) and its components, and between professional growth and organizational maturity (602 / 0 = r) There is a positive and significant correlation between the education teachers of Bushehr province (Sig = 0.001). Also, educational productivity changes with the use of professional growth components (F = 170 = 879) and organizational maturity components (F = 18.627), as well as organizational maturity changes using professional growth components (24.624) = F) Predictability. The results showed that professional development has a significant positive effect on educational productivity (t = 4/131) and organizational maturity (t = 3/614/3) and organizational maturity on educational productivity (t = 3/38 = 38) in Bushehr province. (Sig = 0/001) and the developed models for these variables had a good fit.