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This paper aims to investigate the relationship between the proprietary costs of financial reporting and the comparability of financial statements with the interactive role of information asymmetry.

Data were selected from the information of all the listed companies on the Tehran stock exchange from 2011 to 2021, based on 781 observations. A multiple regression model is used to analyze data.

Results convey a significant relationship between proprietary costs of financial reporting and comparability of financial statements. Furthermore, information asymmetry has a significant impact on the relationship between proprietary costs of financial reporting and the comparability of financial statements.

Unlike previous studies, this study applies future dependent variables and the residual of dependent and independent variables in the additional analyses, which support the primary hypotheses.

One of the concepts most commonly evoked in order to characterize and explain the zig-zag trajectory of political dynamics in the Islamic Republic of Iran has been the “middle class.” Yet there is no scholarly consensus on a fundamental approach to identification and measurement of the middle class. Rather, the category of the middle class is both a category of analysis – long debated within social theory – as well as a category of practice – routinely deployed in political behavior and social distinction. In order to better conceptualize and understand the formation and role of Iran's middle classes in the country's sociopolitical dynamics, theories of class formation in the global South should be rearticulated away from a reified notion of the middle class as a transhistorical subject. To do so, this chapter is divided into four sections. First, internal debates over the role of Iran's middle classes in the country's recent political history are assessed and data from the 2016 Iran Social Survey is used to test a long-standing demographic assumption on the class dynamics of electoral behavior. Second, the tradition of theorizing the social power of middle classes is reassessed, drawing on the growing scholarly attention to the heterogenous origins and differentiated internal composition of middle classes across the global South. Third, a typology is proposed of four middle classes across the twentieth century shaped by varying state attempts at “catch-up” development. These types are then applied in a revisionist telling of the making and unmaking of middle classes in postrevolutionary Iran. Finally, implications of this framework beyond Iran are sketched out for global waves of protest in the twenty-first century.

Since the election of June 2009, the Islamic Republic of Iran has witnessed a huge crisis with the outburst of street protests and demonstrations, challenging its validity. Indeed, it has been so intense that it has shaken the whole Islamic Republic for the first time since the 1979 Iranian revolution. What has happened since the disputed election was an upheaval few had anticipated, an opening of Pandora's box, with millions daring to question the, Velayate Fagih, the most important constituent of the Islamic Republic. This postelection period has created a “revolutionary”’ potential that has so far been met with repressive force and violence on the part of the ruling elites leaving no leverage for compromise. Of course, in the 30 years since the revolution, the Islamic Republic's power structures have faced factionalism. These recent developments demonstrate how deeply rooted run the contradictions and differences between the various groups. This upheaval has thrown all sorts of questions into the air: could Iran remain as a Republic? Or would Iran turn into a God's Kingdom, ever more dictatorial in its approach? Or would the splits within the ruling elites continue to crack the fabric of the regime? Will there be a similar schism to that which took place during the Constitutional Revolution in the early 20th century when a leading member of the clergy, Noori, was finally hanged in July 1909 for being openly against reform? Finally, what is the possibility of change beyond the Islamic Republic in Iran?

This paper aims to identify and investigate barriers to multicultural education in Iran.

This research is a qualitative research that was done using the phenomenological method. Participants included all experts and key informants in the field of multicultural education in the country who were selected as a statistical sample in different stages of the research using purposeful sampling. The semi-structured interview was used to collect information. Two ways, including member checking and external auditing, were used to validate the information. The thematic analysis method (theme analysis), which is based on open and core coding, was used to analyze the data.

The interview data revealed that barriers are generally identified in both structural and executive parts. The structural part had two main obstacles, political and scientific-professional, and the executive part had two technical and socio-cultural barriers. Also, barriers to multicultural education in curriculum design are the ideological education system, lack of a clear framework for multicultural education, etc. Furthermore, barriers to multicultural education in the curriculum implementation are hidden curriculum, the inability of teachers to implement multicultural education, etc. Finally, barriers to multicultural education in curriculum evaluation are misconception of evaluation and limited evaluation methods.

To the best of the authors’ knowledge, this study is the first one that presents the experts' viewpoints and experiences on the barriers to multicultural education in Iran.

The Finite Element Method and Response Surface Method are used to find the effect of milling parameters (Cutting speed, Feedrate and Axial depth) on plastic strain when milling Hastelloy C‐22HS. This simulation gain more understanding of the strain distribution in metal cutting. Response surface method (RSM) has been used to minimize the number of simulation. The contour plot from the RSM shows the relationship between variables (cutting speed, feedrate and axial depth) and response (plastic strain ‐ rate).The friction interaction along the tool‐chip interface is modeled with Coulomb friction law.

Health is one of the most basic human rights. The mental health of contemporary and future health services providers is of great significance. The purpose of this paper is to investigate the mental health of the faculty members and students of Kurdistan University of medical sciences

This was an analytical-descriptive and cross-sectional study, which was conducted using the Census method on 249 faculty members and proportionately by using random sampling on 347 students in 2019. Data were collected using the 28-item General Health Questionnaire. Data analysis was done via SPSS 24 software by using statistical tests such as T-test and one-way ANOVA.

The mean values (standard deviation) of the total score of mental health among students and faculty members were 27.43 (14.37) and 20.17 (11.37), respectively. In total, 57.2% of students and 31% of faculty members had symptoms of mental disorder. The highest mean score among faculty members and students was observed on the subscale of “social dysfunction.” There was a significant relationship between the mental health of students and where they study and the mental health of faculty members and type of faculty member with the faculty in which they work (p < 0.05).

The prevalence of mental disorders’ symptoms among faculty members and students of Kurdistan University of medical sciences was high, and it must be considered by policymakers and managers of the health system to plan appropriate interventions.

Over the past decade, achieving sustainability in the transport sector has become a significant concern for governments and stakeholders. In this context, this study aims to comprehensively analyse the existing literature to document contributions and methodological deficiencies and pave the way for future research.

The authors used thematic, bibliometric and methodological systematic reviews of 39 articles across 30 sources from 112 authors between 2005 and 2023.

Using the Biblioshiny, the bibliometric analysis unveils the top prolific authors, contributing sources, most productive countries, top-cited papers and evolving keywords in advancing transport sustainability literature streams. The analyses revealed two strands of literature (those from the composite perspective and the triple-bottom-line perspective). The authors further consolidated indicators to measure the three pillars of transport sustainability comprehensively.

This paper uses a holistic approach to provide a state-of-the-art understanding of transport sustainability useful for the net zero or sustainable transport agenda. This paper is among the few attempts to consolidate indicators to measure transport sustainability from the triple bottom line perspective, whilst also offering exciting directions for future studies and inspiring hope for a more sustainable transport sector.

This study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items that should be contained in their disclosures are examined.

The study followed an interpretive approach. In this regard, 21 semi-structured and face-to-face interviews were conducted to explore the viewpoints of audit partners and investment managers. Interviewees were selected by snowball sampling method. The transcripts of audio records were prepared, and a thematic perspective was applied to evaluate transcriptions.

Participants’ interpretations indicate that certain factors, such as signaling to stakeholders, active audit committees and investor demand, promote transparency among Iranian AFs. Nonetheless, this inclination is deterred by some concerns, including poor AQ, lack of financial resources, lack of legal enforcement, fear of raising stakeholders’ expectations, inactive professional associations and contextual factors which should be addressed. Interviewees believe five items should be contained in AFs’ disclosures to enhance transparency.

This study contributes to recognizing factors explaining AFs’ behavior in the context of an Islamic country. Furthermore, the type of disclosure that should be contained can provide good insight for standard setters or oversight bodies.

The semi-structured interviews shed light on the contextual factors that influence transparency within the accountancy profession, either enabling or hindering it. Additionally, it is crucial to consider each country’s unique characteristics when determining the disclosure items in transparency reports.