Problems in cognitive processes were reported in infertile persons. The present study has focused on BIASES as a type of cognitive vulnerability in these persons. The aim was at first, to determine whether there is memory, attention and problem-solving baises in these persons, and then which type of processing there are involved? One hundred ten subjects participated in the study including 55 infertile (30 females and 25 males), and 55 fertile (30 females and 25 males). In memory, subjects were asked to listen to a list of words including 12 infertility related words, 12 neutral words and 12 animal names. They were given free recall test to remember as many words as possible and then they were asked to recognize target words among 36 distractor words. In attention, the subjects were required to name the color of 34 words (17 infertility related and 17 neutral) as fast as possible. The subjects reaction time was recorded by computer. In problem solving, the subjects were required to complete 10 words (5 infertility related and 5 neutral) which were fragmented by some letters. Repeated messure analysis variance was used, in memory, the design was 2 groups (fertile, infertile) ×2 sex (male, female) ×3 type of word (infertility related, neutral and animal name) and in attention the design was 2 group (fertile and infertile) ×2 sex (male, female) ×2 type of word (infertility related and neutral), in problem solving independent T test was used for comparison between fertile and infertile women. The results of memory tests showed that infertile women as compared to fertile men recalled and recognized more infertility related words than other type of words. In attention test, there was no significant difference in reaction time between infertile and fertile groups in infertility related words and neutral words. In problem solving test in neutral words, infertile women as compared with fertile men, completed fewer words significantly, but in infertility related words there was no significant difference between them. Since, memory and problem solving the processes are deep and strategic and in attention are automatic, the results of memory and problem solving, showed that infertile women process the infertility related stimulus in controlled, strategic, and deep manner, and on the basis of attention results, they do not show the automatic and uncontrolled processing. Thus in treatment of psychological consequence of infertility, cognitive methods is the best method, because they focus directly on conscious thought.

The main objective of this study is to investigate the relationship between the performance of management accounting's techniques and behavioral BIASES. The dependent variable is the performance of management accounting's techniques - based on budgeting and evaluation of individuals' performance. On the other hand the independent variables are: cognitive dissonance bias, ambiguity aversion bias, framing bias and mental accounting bias. The standard questioner based on studies of Kahenman & Reipe (2004) is used for gathering data.To test the hypothesizes, Structural Equation Modeling was exploited. The results of the study showed that: There is a meaningful relation between performance of management accounting's techniques and cognitive dissonance, framing bias and mental accounting bias. There isn't any meaningful relation between performance of management accounting's techniques and ambiguity aversion bias.

From 1980, when behavioral Faineance was raised, rationality of investors and stock exchange efficiency were criticized. The behavioral finance literature assumes that investors are subject to behavioral BIASES and overreact or under react to information received those results in stock misevaluation.In this paper stock misevaluation is measured following Rodes-Kropf et.al. (2005) and based on financial information of individual firms and industries.This model presents a new measure of examining misevaluation and predicting future stock return.After examining the models in Tehran Stock Exchange (TSE), we construct portfolios on Misv and then investigate investor’s reaction to the information trends.The results show that there are overreactions and under reaction in TSE affected by Representativeness bias and overconfidence and MISV is related with firm size, B/M ratio, and liquidity rate, firm age, past stock price and return and EPS.

Two major research programs on the use of heuristics in decision-making exist, and each has its own set of followers. The first program was initiated by Kahneman and Tversky in the 70s. They primarily concentrated on the errors caused by using heuristics. This has now grown into many heuristics named after their associated BIASES. The second program was initiated by Gigerenzer and colleagues in Germany. Gigerenzer argues that although simple heuristics sometimes leads to “, biased”,decisions, they can deliver better answers in some situations. This is particularly true for uncertain or complex environments, where there is only a small data sample or there is no time to formally seek an optimized decision. Gigerenzer and colleagues have generated a substantial body of evidence that humans use simple heuristics, often with great results. Like Kahneman and Tversky, Gigerenzer’, s work has attracted researchers exploring the power of “, Fast and Frugal”,Heuristics, and how they are used by humans. This part, of the four-part paper, discusses Kahneman and Gigerenzer's findings concerning engineering decision making. Avoiding errors when using simple heuristics is discussed in Part IV.

The purpose of this study was to investigate the effect of bankers’ behavioral BIASES on credit risk management. We examined whether and how individual emotional BIASES (i. e., loss aversion, optimism, overconfidence, and cognitive dissonance) affect the banks’ credit risk policy, including the risk assessment methods (i. e., quantitative vs. qualitative methods). Based on a sample of Tunisian banks, the results showed that the bankers’ emotional BIASES affect their preferences regarding the choice of credit risk assessment methods. The findings revealed that optimist, loss-averse, and overconfident bankers are more likely to adopt quantitative methods such as scoring when they assess the credit risk. The bankers with high cognitive dissonance, however, were found to have a high preference for a qualitative approach.