Basic life SUPPORT (BLS) following by Advanced cardiac life SUPPORT (ACLS) is intended to rescue the patients with acute circulatory or respiratory failure or both. The most important determinant of short and long-term neurologically intact survival is the interval from the onset of the cardiac or respiratory onset to restoration of effective spontaneous functions of these vital activities.It is commonly accepted that every physician, regardless of specialty, should be able to  perform CPR. It must be also emphasized that CPR, almost invariably, necessitates a rapid interventional follow-care with ACLS procedure.Without well-performed basic life SUPPORT, advanced cardiac life SUPPORT is of no remark-: able benefit, BLS and ACLS are processes that must be performed step by step and with respect to the patient's condition.

Internal Auditing is a consulting, reassuring, independent and impartial activity designed to add value and improve the operations of the organization. This article examines the impact of internal auditing on NAJA's BUDGETing and SUPPORT functions. The statistical population of this study is equal to the organizational chart approved by the NAJA Vice-President including 22 top managers and 39 middle managers with a total of 61 people. Sampling methods are in accordance with statistical population. Given the normality of the data, the distance and the quantitative variables of this study, it is appropriate test for answering research questions, Pearson correlation coefficient and regression test. Therefore, the main question of the present study is to measure the impact of Internal Audit on the functions of NAJA's BUDGETing and SUPPORT. The internal focus is on the control and evaluation function, and the management function of the NAJA standby and SUPPORT. Therefore, research hypotheses are also defined based on research questions. The results showed that the reliability of Internal Audit, Internal Audit Advisory, Control and Internal Audit function had an impact on NAJA's BUDGETing and SUPPORT function.

Precise prediction and scheduling of plant irrigation water can increase water use efficiency while preventing possible periodical stress. In this study, the performance of BUDGET model in irrigation scheduling was assessed and compared with real data under soybean deficit irrigation water management under two consecutive years 2008 and 2009. The experiment was conducted in the form of randomized complete blocks design in four furrow irrigation treatments each with three replicates. The treatments include full irrigation, (control), conventional deficit irrigation at 50% and 75% of the soil moisture deficit compensation, and partial root drying treatment at 50% of the soil moisture deficit compensation. The results indicated that the performance modeling indices of RMSE and CRM in 2008 were 3.91 and -0.18 and in 2009 were 4.76 and -0.11, respectively. The obtained EF index was 0.69 and 0.78 in 2008 and 2009, respectively, indicating that the model performed acceptable predictions of crop yield. The overall results revealed that the use of BUDGET model by adjusting crop coefficients in different growth stages, soil and plant characteristics can provide more acceptable outputs. Further, the sensitivity analysis indicated that BUDGET model is less sensitive to irrigation water depth and initial soil water content in the full irrigation treatment.

Introduction: Sports teams are of special economic importance to cities and countries because of the production and supply of private goods and provision of benefits offered by the characteristics of public goods.Methods: In the present study, an attempt has been made to quantify the monetary value of some of the benefits provided by the national football team as a professional sports team in Iran. These values, which include consumption and non-consumption values, are estimated using the conditional valuation method (CVM). The present research is a descriptive-analytical method, which is applied in terms of purpose. The statistical population of this study was residents of Iran and the statistical sample size was measured by Mitchell and Carson table. Accordingly, a questionnaire was designed and by which the Iranian citizens’ willingness to pay for goods and benefits produced by the national football team was addressed and the factors affecting their willingness to pay for the national football team were identified. Spss and Excel software were also used for data analysis.Results: According to the research results, the Iranian citizens’ willingness to pay annually for the presence of the Iranian national football team in the Asian Cup was 18005 Tomans, 19418 Tomans for the national team to win the AFC Asian Cup, 21859 for participation in the World Cup qualifiers and 25050 Tomans for championship in the World Cup. Moreover, the average willingness to pay to buy tickets to watch matches in the stadium is 13338 Tomans and the average willingness to pay to watch them on TV is 5838 Tomans.Conclusion: Iranian citizens’ willingness to pay shows that the presence of the Iranian national football team in the highest competitive levels of the country's sports has a positive effect on their desirability and well-being so that people are even willing to SUPPORT their favorite team financially.

2In during Iran's economic, social, and cultural development programs, the government has implemented various policies to SUPPORT wheat farmers. This study, considering the strategic importance of wheat as a product, investigates the provincial impact of policies related to input subsidies and agricultural insurance. In this context, the BUDGETary SUPPORT indicators, including energy subsidies, fertilizers and pesticides, agricultural insurance, and banking facilities for wheat in different provinces, have been calculated across the first to fifth development programs. Using the central limit theorem, the provinces have been clustered. The results show that the government’s uniform SUPPORT policies have created inequality in different provinces. Specifically, in the first to fifth development programs, the highest BUDGETary SUPPORT per kilogram of wheat production was allocated to Mazandaran (812 rials), Tehran (479 rials), southern Kerman (517 and 669 rials), and Ilam (1896 rials). This disparity in provincial SUPPORT is due to various factors, such as farm management practices, input consumption patterns, technological level, and productivity. Based on these findings, it is recommended that BUDGETary SUPPORT be allocated based on provincial clustering so that SUPPORTive policies are adjusted in a way that provinces with higher relative advantages can benefit more effectively from these SUPPORTs.

Introduction: In order to provide a new approach about the BUDGET planning models, this study examined the relationship between BUDGET emphasis, BUDGET planning models and performance of Fars Province University of Medical Sciences. Method: This research is a survey-descriptive study on the purpose and its method. The participants of this research included the financial experts in Shiraz University of Medical Sciences (including the accountants) in 2016. The sample size consisted of 250 individuals and the method of sampling used was available sampling. The questionnaire of Kang et al. (2013), after some modifications, was used to gather the data. To evaluate the reliability of the questionnaire, we used Cronbach’ s Alpha and split-half method. The measurement tools used in the study were reliable and none of the questions was removed. Finally, for analysis of the data, correlation coefficient and regression were applied using SPSS Software Version 23. Results: The results of the study indicated there was a significant relationship between BUDGET emphasis and strategy distinct from BUDGET planning models as well as between strategy distinct from BUDGET emphasis, BUDGET planning models, organizational performance, management performance and BUDGETary satisfaction. A positive and meaningful relationship among BUDGET planning models and organizational performance, management performance and BUDGETary satisfaction was found. Conclusion: Based on the research findings, it is necessary to consider the BUDGET concepts, the importance of BUDGETing, and BUDGETary participation of the employees and financial managers for improving organizational performance.

The main objective of this study is to investigate the effect of tight BUDGETary control (TBC) on BUDGET deviation regard to BUDGET turbulence as moderator variable. Tight BUDGETary control variable related data are extracted by Questionnaire method and BUDGET deviation and BUDGET turbulence related data are extracted from internal reports of Plan and BUDGET Organization (PBO) since years 2012 to 2015. Population of this study consisted of experts BUDGET and Planning Organization (BPO) of Iran. The results showed relation between TBC and BUDGET deviation is reversed and significant. However, moderator variable does not have a significant effect on this relation. In addition, the results showed Past BUDGET deviation has a significant effect on BUDGET deviation coming years, but has no significant effect on the use of TBC.

Participation of senior managers in BUDGETing provides the possibility for them to use their superiority in status information asymmetry, through the process of target setting, impact on their performance assessment. Senior Manager and BUDGET Management, respectively, by means of BUDGET slack and internal control system, strive in order to maximize utility. This study aims is to find a balance point in the interests of both sides of game by using game theory, so that the senior managers and BUDGET management are satisfied with their own interests. Hypotheses using combined data from the financial statements and management ethical attitude of 56 manufacturing company of Tehran Stock Exchange between the years of 2010 to 2014 were tested. The main hypotheses and sub-study hypotheses by using the Mann-Whitney test and the best answer were analyzed. According to the findings, in combination strategy of create the BUDGET slack by senior management and strategy of strong internal control system by the BUDGET management, both sides of game to achieve balance in their interests, but this combination strategy, dominant Nash equilibrium is weak.