مطالب

INTRODUCTION: The buildings, as the main and most abundant elements in cities, have great importance in two aspects of assessing and mitigating the vulnerability at disaster incidence. On the other hand, the emphasis of post disaster reconstruction engineers on the single-scale building has compounded the importance of building in terms of planning to reduce the damages of disaster incidence. METHODS: This quantitative-descriptive study was conducted documentary studies and extraction of priority indicators determining the degree of vulnerability. This research aimed to assess the vulnerability of Qadghoon buildings, one of the historical neighborhoods of Borujerd, Lorestan Province, Iran, which was damaged and reconstructed after the 2007 earthquake, for more than a decade. FINDINGS: The data obtained from the field study of this neighborhood were analyzed after entering into GIS software and weighted by Analytic Hierarchy Process-Delphi. The provided maps were evaluated and the vulnerability score obtained from indicators was weighted by the above method. Finally, the score of vulnerabilities in neighborhoods in the range of 0-5 Likert scale was calculated at 3.5208, which indicated a moderate increase in vulnerability. CONCLUSION: After the examination of actions taken in the post-earthquake reconstruction process, reduction of vulnerability evaluation was low. This result indicated the failure of operators to reduce the vulnerability on a scale of buildings, despite the large opportunities and resources. In addition to lessons from the present study, some suggestions were provided to improve the process of reconstruction after possible disasters in the future. Keywords: Borujerd; Earthquake; Qadghoon Neighborhood; Single-scale of Building; Vulnerability Assessment.

Audit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present research is to study the effect of audit market concentration on auditors's job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies performed on a total of 97 companies between the years of 2013-2017. In order to evaluate the audit market concentration, the ratio of company's audit fees to total industry audit fees was used. The Accruals Quality model was also used to evaluate the audit quality. The results of the study showed that the audit market concentration had a negative and significant effect on the audit quality so that with the increase in audit market concentration, the audit quality is decreased. Also it was found that the audit market concentration had a posi-tive and significant effect on the auditors' job stress: it means that the in-crease of concentration on audit market as a result of time pressure can in-crease the auditors' job stress and thus the risk of financial statement assess-ment.