Six male sterile with four male fertile sorghum, Sorghum bicolor(L.) Moench, lines were crossed in a factorial mating design in 1998. Twenty four F1 hybrids and ten parental lines were planted in a randomized complete block design in three replications, at Seed and Plant Improvement Institute, Karaj, Iran in 1999. Two cuttings forage were harvested from all genotypes (F12 and parents). Four traits including plant height, tiller no., green yield and dry matter were measured. There were significant differences among genotypes, cuttings and genotype X cutting interaction for all traits at 1% level of probAbility. Analysis of variance showed that, there are significant effects of genotypes, parent, parent vs. crosses (except for tiller no. at average of cuttings), lines (for plant height in 2nd cut and mean), testers and line tester interaction. There were differnces among lines and testers GCA which shows the importance of additive effects of genes for this traits, therefore, the selection methods can be used for breeding programmes. HeretiAbility of some traits were different in first, second and average of cuttings. Therefore, in each cutting, the heretiAbility should be considered in multi cutting sorghum lines. Significant differences were observed among SCA of some parents which shows the importance of dominance effects of genes for majority of traits in hybrids. Hence the hybridization method can be used for breeding programmes. The highest positive SVA was obtained for green fodder from crossing of A__ICS 84 × R__2 , A__ICS88005× R__1, A__ICS31×R__28 & A__1×R__112, and for dry matter from crossing of A__ICS88005×R__1, A__ICS__31×R__28, A__2×R__112, A__ISC84×R__112& A__ICS31× R__2 at average of two cutting. The highest yield of two cuttings was obtained for green fodder from crossing of A__ICS84×R__2 and for dry matter from crossing of A__ICS31×R__2 with 144.8 and 34.5 tha^-1 , respecticely.

Translation Ability as a communicative and language Ability is closely interwoven with writing Ability in L2. This relationship makes it to be considered as an effective means of learning, teaching and testing L2. This study aims at finding out the relationship between the Ability to translate, foreign language proficiency, and L2 writing Ability. It examines the performance of 114 Iranian female and male language learners on a TOEFL Test, a Direct Composition Test (DC), and a Translation Composition Test (TCT). The findings reveal that language proficiency and writing Ability are highly correlated with translation Ability and the relationship between translation Ability and writing Ability is high and significant. It also maintains that translation is a valid and reliable method as a means of testing writing Ability of EFL students.

With regard to managers’ important roles in success of companies, the main purpose of this study is to examine the effects of managerial Ability on the bankruptcy risk of the Iranian firms listed in the Tehran Stock Exchange, (TSE), and the mediating role of financial performance in that risk. In this study, the data came from a sample of 103 non-financing companies in the TSE from 2004 to 2015. Managerial Ability of the companies was measured by the Demirjian’ s model (2012). Moreover, the rate of return on assets was applied as a proxy of financial performance, and Emerging Market Scoring model (Altman's Z˝ score) was used as a measure of bankruptcy risk. The results showed that managerial Ability has negative impact on bankruptcy risk. And, financial performance mediates the effect of managerial Ability on bankruptcy risk. In other words, managerial Ability reduces the bankruptcy risk through improving financial performance. Therefore, it could be concluded that managerial Ability is an important factor in the success of the companies in TSE.

The work Ability has been defined as the degree to which a worker is physically and mentally able to cope with the demands at work. Finnish researchers have constructed a questionnaire based method, the Work Ability Index (WAI), to operationalize the concept of work Ability. Based on this questionnaire, the workers’ final index scores ranges from 7-49, and is divided into four work Ability categories as: poor (7-28 points), moderate (28-36 points), good (37-43 points), and excellent (44-49 points). WAI has been promoted in recent years as a valuable tool in occupational health programs to measure objectively the work demand and Ability to work among workers. This index could be used for evaluation of occupational intervention and identify workers who are at risk for work related disabilities.

Silica vanadic acid (oxo-vanadium has been supported on silica) with Lewis and Bronsted acid site is introduced as an efficient, reusable, and heterogeneous catalyst for tandem Knoevenagel–Michael reaction of two equivalents of 5-methyl-2-phenyl-2, 4-dihydro-3H -pyrazol-3-one with various aromatic aldehydes for the synthesis of 4, 4′- (arylmethylene) bis (1 H -pyrazol-5-ol) s at room temperature. The present methodology offers several advantages over existing methodologies, such as excellent yields, short reaction time, simple procedure, easy work-up, mild reaction conditions, and synthesis of wide range of products. This procedure gave the products in excellent yields within very short reaction times over other vanadium (V) compounds. Also this catalyst can be reused six times without appreciable loss of its catalytic activity.

Objective: There are two views regarding income management. The first view aligns with good income management, whose arguments are based on blocked communication. According to this concept, managers have much information related to the company due to their expertise, but providing information directly to the public is very expensive. This prevents the direct presentation of information. In this view, income smoothing as one of the income management models can help the manager indirectly provide confidential information to users and reduce information asymmetry. However, the opposite point of view, whose arguments indicate bad income management, shows that managers use income smoothing for their personal interests, which aligns with opportunism. Managers with a high level of proficiency in improving company performance are typically expected to utilize smoothing to minimize information asymmetry. On the other hand, even managers with a lower level of Ability in company performance may opt to employ smoothing techniques due to the required skill set and the potential negative consequences associated with poor smoothing decisions, such as financial abuses, damage to reputation, and job loss. Therefore, high-Ability managers are generally expected to use their authority more effectively to disclose hidden information through smoothing techniques than their low-Ability counterparts.Based on signaling theory and prior research on income smoothing and managerial Ability, it is hypothesized that there is a relationship between managerial Ability and income smoothing. Furthermore, it is expected that income smoothing, when associated with managerial Ability, can enhance the informational value of income. Capable managers are expected to use income smoothing as a tool to communicate information to the market compared to weak managers; for this reason, they use more income smoothing, which leads to an increase in the informational content of income. Specifically, this study examines whether high-Ability managers use income smoothing more than low-Ability managers. It also examines whether smoothing by higher-Ability managers increases the information of current earnings about future performance compared to earnings smoothing by lower-Ability managers. Method: The current research is applied in terms of purpose. Following the previous studies, ordinary least square regression correlation analysis was used to test the research hypotheses. The sample for this study comprises 791 firm-year observations from companies listed on the Tehran Stock Exchange from 2012 to 2018. Results: Evidence shows that managerial Ability has a positive relationship with earnings smoothing, and managers with high Ability provide more forward-looking information through earnings smoothing, thereby increasing the information content of earnings about future performance. Indeed, smoothing by high-Ability managers increases the Ability of current earnings to predict future cash flows. In contrast, smoothing by managers with low Ability reduces the Ability of current earnings to predict future cash flows. This conflicting effect of smoothing by low-Ability managers and reducing the informational content of earnings highlights the importance of considering management's Ability to evaluate the usefulness of earnings smoothing. In the study, a common factor was used for smoothing at the company level based on three smoothing methods: (1) the standard deviation of income divided by the standard deviation of operating cash flows; (2) the relationship between changes in accruals and changes in operating cash flows and (3) the correlation between changes in discretionary accruals and changes in earnings before management. MAScore has been used to measure managerial Ability; MAScore is a measure of management team Ability derived from data envelop analysis (DEA). Conclusion: Managers' Ability can be considered one of the main factors in using income smoothing to communicate company information to the market. Capable managers use income smoothing to reduce information asymmetry and indirectly signal to the market. Managerial Ability can be defined as the performance efficiency of managers compared to competitors in using the company's resources to create more Income. Evidence shows that capable managers use more income smoothing. Also, the evidence shows that capable managers use income smoothing to disclose the company's secret information to the market to reduce information asymmetry and indirectly signal to the market. High-Ability managers have superior skills in evaluating the future performance of the firms under their management, so their smoothing of earnings increases the information content of earnings. High-Ability managers smooth earnings to disclose information in current earnings. Therefore, they improve the information content of Incomes about future performance. These findings are consistent with the view that high-Ability managers use their superior skills to predict their firms' economic prospects and use smoothing to transmit tacit information to the market. The results of this research can be useful for understanding the factors and benefits of income smoothing.