In this paper, we introduce a new sampling plan based on the defective proportion of batch. The proposed sampling plan is based on the distribution function of the proportion defective. A continuous loss function is used to quantify deviations between the proportion defective and its acceptance QUALITY LEVEL (AQL). For practical purpose, a sensitivity analysis is carried out on the different values of the required sample sizes that allow practitioners to design near optimal inspection plans. A numerical example is presented to illustrate how the proposed procedure can be applied to design acceptance plans.

Having clear and comparable financial information is main factor in economic accountability and economic decision; it is also a unique necessity economic development and growth in both private and governmental sectors. Financial information users especially investors need these -information for affairs such as purchasing and selling the stocks, evaluation of manager's performance and other economic decisions. Investors invest in an economic entity when they have enough information about it. Financial information is the most important factor for making a decision in purchasing the stocks, profitability and the return of that company. The company can increase stockholders wealth acquiring appropriate return.In this research, relationship of disclosure LEVEL and stock return is studied. The statistical population of this research includes all the ACCEPTED companies in Tehran Stock Exchange. The number of these companies has been 439 by the end of 1381.Statistical sample contains 104 companies that have been chosen by stratified random sampling among statistical population. This research includes a hypothesis and a question. To account hypothesis variable of the research the available information in Tehran Stock Exchange has been used.To examine the hypothesis, Pierson correlation coefficient has been used. The research question has been replied according to acquired data, and has no ACCEPTED hypothesis in 95 percent confidence LEVEL. As a result there s no relationship between disclosure LEVEL and the stock return.

The purpose of this study is to investigate audit QUALITY impact on cost of equity capital. The data has been collected from financial statements of 91 firms ACCEPTED in Tehran Stock Exchange (TSE) in the years 2004 to 2010. In this study, the audit QUALITY is measured by audit size and auditor tenure, and the cost of equity capital is measured by industry-adjusted earnings-price ratio. The hypotheses of the study were tested by polled regression model. The results indicate that audit firm size and auditor tenure have meaningful negative relationships with cost of equity capital. Hence, it could be concluded that audit QUALITY reduces cost of equity capital of the manufacturing companies ACCEPTED in Tehran Stock Exchange.

In this research, role of accruals in elaboration of QUALITY of earning of the companies ACCEPTED in Mumbai Stock Exchange has been studied and relationship between QUALITY of earning through accruals and its constituents and abnormal stock return has been studied. The studied sample includes 35 companies in group A of Mumbai Stock Exchange in 2009-2013. For data analysis and hypothesis testing multiple linear regression model based on panel data has been used with Estimated Generalized Least Square (EGLS) with eviews and stata software and results of the research indicate that there is direct and significant relationship between accruals and abnormal stock return. There is also direct and significant relationship between discretionary accruals and abnormal stock return and non- discretionary accruals and abnormal stock return.

Audit fees are the important issues that preoccupy the mind of client and auditor and should be negotiated clearly about it. Different factors can effect on audit fees. Among these factors, audit report QUALITY can be noted. The main question of this research is that whether there is a relationship between audit report QUALITY and audit fees. For this purpose, the data needed for this research has been collected from 54 companies in the period 1382 to 1388. Statistical method used to test hypothesis is multiple regression. This research includes 4 hypotheses that investigate the relationship between earnings management, qualified provisions in the audit report, type of auditor and board size with the amount of audit fees. The results show that four factors listed above, have a direct and meaningful relationship with the amount of audit fees.

Background and Aims: Lasers with different characteristics have been used to stimulate orthodontic tooth movement. Considering the contradictory findings in this regard, this study was designed to assess the effect of low LEVEL laser therapy (LLLT) on the rate of orthodontic tooth movement.Materials and Methods: In this randomized clinical trial study, 12 patients (4 boys and 8 girls; average age: 16.9±3.4) with extracted upper first premolars and required canine retraction into extraction site were included. While in both sides canines were retracted by NiTi coil spring, one side was exposed to GaAlAs laser (890 nm). LLLT was done (on the buccal and palatal mucosa by slow movement of probe) at the beginning of the first month. Impression and cast fabrication performed at the beginning of retraction, one and two months later. The amount of retraction on the cast was measured with the aid of a reference plaque fabricated on the rogae using a digital caliper. Data were analyzed using paired sample T-test and one-sample Kolmogorov-Simirnov test.Results: There was no significant difference in the amounts of canine movement between laser exposed and control sides (P>0.05).Conclusion: The energy dose of laser used in this study (72 J per each tooth) was not appropriate for increasing dental movement.

The study of the history of printing in Iran faces various challenges, and the existing catalogs and analyses are fraught with deficiencies and ambiguities. In the book First Prints of Iran, the boundaries and scope of research are effectively outlined, providing a comprehensive, accurate, and as correct as possible catalog within those parameters. Furthermore, it offers information and details surpassing previous catalogs. However, this catalog overlooks Iranian lead-type printed books in the Assyrian language.  This article proceeds to present a list of useful information and analyses that could have enriched the book’s content and utility. In its conclusion, the article elaborates that, based on the available information, the previously ACCEPTED notion of two distinct periods for the introduction and prevalence of lead-type printing in Iran is no longer tenable.