مدارا

Open Access Article

1 - Investigate the impact of Auditors ethical on the discovery of manipulated financial data

Flexibility in accounting an opportunity for the company that through the manipulation of financial information، have some abuses to cover their actual financial swing. Therefore، the aim of this study is investigate the impact of Auditors ethical on the discovery of ma More

Flexibility in accounting an opportunity for the company that through the manipulation of financial information، have some abuses to cover their actual financial swing. Therefore، the aim of this study is investigate the impact of Auditors ethical on the discovery of manipulated financial data. For this purpose the indicators information of independence، integrity، impartiality and ethical rules on how the ethics of auditors، by means of questionnaires from the auditors and CPAs were collected and analyzed. Inferential tests results of mean and confirmatory factor analysis of structural equation showed that Auditor's ability to detect manipulated of financial information is impacted by Ethical rules of auditing، independence، impartiality and integrity and ethical aspects of the audit considerably. So that the integrity and impartiality of auditors were determined as the most important factor discovered by manipulating financial data. Manuscript profile

Open Access Article

2 - Explanation and application of the principle of non-discrimination in B-group contracts
Saeid Johar Shokrollah Nikvand

One of the requirements of the era in which we are living is the growing trend of trade and economic exchanges and the resulting contracts, in which trade disputes are inevitable. Commercial disputes are settled with the court or lead to a settlement. The complexity of More

One of the requirements of the era in which we are living is the growing trend of trade and economic exchanges and the resulting contracts, in which trade disputes are inevitable. Commercial disputes are settled with the court or lead to a settlement. The complexity of the litigation and the importance of their speedy settlement justify the necessity of these trials. Thus, not only judges who are well versed in business traditions and expectations are involved in these trials, but they must also be in line with the requirements of the business community. There is peace and reconciliation, but the lawsuit has not only negative external consequences but also positive external consequences, including deterrence that companies need to exercise caution. Manuscript profile

Open Access Article

3 - Religious Pluralism (Cognitive rescue) in Masnavi Manavi

Religious Pluralism is one of the concepts concerning philosophy of religion. It gives attention to subject of salvation and peaceful life among followers of different religions which is significance by many thinkers and it includes different viewpoints and recitals. P More

Religious Pluralism is one of the concepts concerning philosophy of religion. It gives attention to subject of salvation and peaceful life among followers of different religions which is significance by many thinkers and it includes different viewpoints and recitals. Profound attention to pantheism (by Molavi) which is one of the fundamental pillars of his belief and ispiring morale of neligence and indulgence among his devotees have made some people call him pluralist. With this in mind , whether he deserve such calling or not , and if so , how does he consider religious pluralism , there will be such questions about Molavi. Present study will look over answers of these questions on the basis of Masnavi. So, in this study , meantime of definition of religious pluralism and presentation of its viewpoints , there will be come opinions of pluralists concerning legitimacy of pre-said religious and reflecies of these opinions in thoughts of Molavi. Restudy of thoughts of Molavi shows footprints of theory of religions pluralism , more or less by Molavi but he doesn't accept pluralism in the way we use it today and finally he just considers one religion rightful. The purpose of this study is that devotees of Molavi following his way in religious and insight subjects try to bring near religions and their followers together and there also create a kind of mental readiness for destroying religious and in-belief disputes. Manuscript profile

Open Access Article

4 - Reaserch about reservation in Imamiyeh thinking way (meaning, sentences and kind of veservation)

First we explain verbal and idiomatic meaning of neservation and it's differences to "Toriyeh","exigency" and "reluctancy" in second section of essay, we will introduced different kind of reservation, including three type mentioned belw. Eeach of them has it's goal and More

First we explain verbal and idiomatic meaning of neservation and it's differences to "Toriyeh","exigency" and "reluctancy" in second section of essay, we will introduced different kind of reservation, including three type mentioned belw. Eeach of them has it's goal and reason. 1- Beacaus of fearing to saving yourself 2- Beacaus of hiding lifestyle to countinu your way in thinking 3- Beacaus of making good and effective human relationship with other's to save scocity. In third section we explain rul's and sentences about every kind. That are different from one to other. Beacaus of their reasons Manuscript profile

Open Access Article

5 - Survey on some manifestations of moderateness and violence in Nizami Ganjavi’s Khamsa
saeed karimi qare baba

Persian old literature has always proclaimed kindness and moderateness and has avoided violence, dispute and vengeance. Therefore, Iran society and history has passed through different and stressful paths. Literature represents a vague and blurred image of uncontrolled More

Persian old literature has always proclaimed kindness and moderateness and has avoided violence, dispute and vengeance. Therefore, Iran society and history has passed through different and stressful paths. Literature represents a vague and blurred image of uncontrolled violence in its deep layers though disputes and war has woven with Iranian society warp and woof. Nizami Ganjavi is one of the Iranian poets and advocate of peace that love and friendship is felt in his poems. However, in the depth of his works, the traces of the mentality based on violence and lack of moderateness can be found unintentionally. For instance, war is one of the main content of Nizami poems and even the traces of violence can be seen in the realm of love. The lover Majnun tends to act violently for possessing of Leila, in Makhzanoal- Asrar(Treasure of Mysteries) two scholars with different scientific viewpoints debated so that they are ready to kill each other and finally, Alexander destructs the Zoroastrian temples violently and abolishes their religious rituals and put fire on their magnificent cities and transfers Iranians academic texts to Macedonia. On other hand, the manifestations of moderateness in Nizami verse are wonderful. Shirin invites Khosrow to moderation and hospitality of the people. Bahram prevents war with his compatriots with intelligent planning and the kings respond the protestors. Manuscript profile

Open Access Article

6 - A New Algorithm for Extracting the Noise Parameters of Microwave ‏Two-ports
A. abdipour F. Arazm

One of the most important topics in designing the microwave circuits is the topic of noise and “noise parameter extraction of the circuits”. In this paper a new method is introduced for noise parameter extraction. The results of the new method are then compared with the More

One of the most important topics in designing the microwave circuits is the topic of noise and “noise parameter extraction of the circuits”. In this paper a new method is introduced for noise parameter extraction. The results of the new method are then compared with the results of one of the commonly used methods using the measured noise parameters of a microwave transistor Manuscript profile

Open Access Article

7 - Design of a Low-Pass Switched Capacitor Fourth Order Chebyshev Filter Using an Improved Auto Zero Integrator
Mohammad Rashtian O. Hashemipour K. Navi

In this work the low-voltage high-speed auto zeroed integrator characteristics is improved by utilizing the non-linear properties of switches. Based on this improvement a newly designed structure for a low-pass filter is presented. The designed filter is a fourth order More

In this work the low-voltage high-speed auto zeroed integrator characteristics is improved by utilizing the non-linear properties of switches. Based on this improvement a newly designed structure for a low-pass filter is presented. The designed filter is a fourth order Chebyshev with pass band frequency of 500 KHz and sampling frequency of 5 MHz. Based on this method a fast and accurate sample and hold structure is introduced. The designed work is simulated using 0.25µm CMOS technology at 1.2 V supply voltage. Manuscript profile

Open Access Article

8 - Optimum Design of Branch-Line Couplers with Impedance Matching
H. Horaizi J. Hamedfar

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Open Access Article

9 - Synthesis and Implementation of Reversible Circuits Using all-optical Switch of Mach-Zehnder Switch (MZI)
yasser Sohrabi M. hooshmand Mohammad boloukian Maryam Moosavi

VLSI technology is currently dealing with a serious challenge, as the exponential growth of density in VLSI and CMOS chips has reached its limit. Power dissipation in VLSI chip refers to heat generation, which is a real barrier against traditional CMOS technology. Irrev More

VLSI technology is currently dealing with a serious challenge, as the exponential growth of density in VLSI and CMOS chips has reached its limit. Power dissipation in VLSI chip refers to heat generation, which is a real barrier against traditional CMOS technology. Irreversible logic leads to problems such as energy dissipation, heat generation, information loss and slow computations. We need a new technology for solving these problems. Using reversible logic can help solve this problem. In next generation of optical computers, electrical circuits and wires will be replaced by several optical fibers and these systems will be more efficient because they will be cheaper, lighter, and more compact without interference. Based on optical computations, several optical switches have been proposed for future applications. One of these switches is the Mach-Zehnder switch. Its behavior and the reversible circuits, which can be made with this switch is studied in this article. Finally, we introduce and design three new all-optical reversible gates named NFT, SRK and MPG, which are effective in designing all-optical reversible logical circuits such as flip-flops and other all-optical reversible sequential circuits. We also simulate one all-optical reversible circuits implemented with Mach-Zehnder switch and provide simulation challenges and solutions to overcome these challenges. Manuscript profile

Open Access Article

10 - Studying Male-female Relationships and Children with an Emphasis on the Internal and External Effects of Tolerance Through Religious Teachings
sakineh ganjkhanloo maryam alizadeh

Tolerance is one of the prominent human qualities that God considered in the Qur'an as a divine blessing and mercy. Tolerance, as a high moral virtue, has a significant effect on personal and social ethics and is one of the principles that has had a tremendous impact on More

Tolerance is one of the prominent human qualities that God considered in the Qur'an as a divine blessing and mercy. Tolerance, as a high moral virtue, has a significant effect on personal and social ethics and is one of the principles that has had a tremendous impact on the improvement and growth of human relations with others. So, its observance is necessary for the general peace of society. In this regard, this article investigated the relations between men, women, and children from a descriptive and analytical perspective focusing on the internal and external effects of tolerance with a religious teaching approach. Tolerance has internal and external results, and tolerance, as a moral virtue, is one of the qualities that bring people high and honorable positions in this world and the hereafter. Also, it plays a very constructive role in the person's family and social life. Life is full of misfortunes that a person might deal with; if one does not build tolerance and behaves harshly and violently with others in times of difficulty and roughness, it will damage both person's social credit and his/ her religious-moral health. Manuscript profile

Open Access Article

11 - Design of New Ternary Flip Flops Using CNTFET in Nanotechnology
katayoun rahbari seyed ali hosseinoi

Using multi-valued logic can reduce chip interconnections, which can have a direct effect on chip area and interconnections power consumption. In recent years, due to the ability of Nano electronics in the design of multi-level circuits, research in this field has flour More

Using multi-valued logic can reduce chip interconnections, which can have a direct effect on chip area and interconnections power consumption. In recent years, due to the ability of Nano electronics in the design of multi-level circuits, research in this field has flourished. The sequential circuits, flip-flops are important components of processors and VLSI circuits. In this paper, for the first time, a ternary flip-flop with a pulse generator has been proposed, and also a ternary binary-decode flip-flop and the first flip-flop using a buffer have been introduced. Then these flip-flops are compared with themselves and previous circuits. Also, these flip-flops have been used in the design of the ternary counter. The simulation results with HSPICE software show the correct performance of the proposed circuits. There is a 20% improvement in delay and a reduction in the number of transistors in the STI pulse generator flip-flop model, 30% in the SP flip-flop, and 30% in the buffer flip-flop. Also, in the comparison table, the advantages and disadvantages of each have been examined. Manuscript profile

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