Research investigate relation between feminine individuals and auditing. The aim of research is affect of feminine on select of procedures auditing and promotion of auditors and accept of law and standards. for this aim distribute 253 questioner on CPA of Iran. Regression is done. confidence interval was 95 present. conclusion of research are confirmation relation promotion of auditors and feminine. But relation of select procedures and accept of law and standards with feminine auditors not confirm.

The present study aimed to present a model of the factors affecting the auditing quality and professional identity of auditors. This study used a qualitative method and a Grounded Theory method-based approach. To this end, interviews with members of the Iranian Auditors of the Certified Public Accountants (CPA) and Auditing Organization directors were conducted to collect data in this regard; then, components were categorized based on the Grounded Theory method. Also, semi-structured interviews with 27 members of the Iranian Auditors of the Certified Public Accountants, selected via snowball sampling, continued until theoretical saturation was reached. To analyze data, stage methods and Strauss and Corbin analytical techniques were used. Then, initial concepts were classified in the form of large conceptual categories, which fell under 28 categories. In the final stage, the secondary categories yielded 9 main and 2 macro-level categories. In the end, the model of the factors affecting the quality auditing and professional identity of auditors was extracted. Findings showed that the factors that affected the quality auditing also affected the auditors’ professional identity. The most important factors affecting the quality auditing and professional identity of auditors included causal conditions (independence, the conservatism of the [auditing] institute regarding data provided by the audited companies, being realistic, etc.), axial categories (high individual motive, increased efficiency, etc.), limitations (weak supporting laws for reporting irregularities, academic training differences with working context demands, etc.), environmental conditions (the issuance of audit reports, comprehensive information about laws and new methods governing auditing profession, etc.) and outcomes (clear activities of reception and payment, the deployment of quality control systems affecting the auditing profession, etc.).

1. INTRODUCTION With the advent of huge corpora in recent decades, there has appeared a tendency among researchers to utilize them in lexicography. According to Miller (2018), a major issue involved in Persian lexicography is the presence of light verbs. The present study sought to address the issue using corpora and methods of computational lexicography. A light verb is in fact a complex predicate composed of two or more predicate elements: a semantic light verb and a second component (including a noun, an adjective, or a prepositional phrase). In Persian, there are 150 to 200 full verbs, and other verb-related ideas are expressed by light verbs, which explains why they are of such great significance in the language. Light verbs have been investigated from different aspects including compoundability, separability, and syntactic structure. The present function-oriented research, however, was based exclusively on data extracted from a corpus. 2. MATERIALS AND METHODS The methodology of this study was adopted from Hanks’,(2013) technique of corpus pattern analysis. The method has been employed for Italian and Spanish, and the project entitled Pattern Dictionary of English Verbs is currently in progress using the same technique, which associates a word use to a syntactic-pragmatic pattern using data extracted from a corpus. The major characteristic of the corpus pattern analysis technique is its inductive examinations as well as dependency on corpus data, as Hanks (2013) argues that a word in isolation has only a potential meaning, which is activated differently in every context. The present study investigated the uses of the Persian verb zæ, dæ, n using the 500-million-word Bijankhan corpus. zæ, dæ, n is one of the most frequently used Persian light verbs, which is utilized also as a full verb. In the first step, 2000 matches were examined to obtain a list of non-verbal elements that co-occurred with the light verb zæ, dæ, n, which amounted to more than 20000 in the next step, examined using the corpus patterns analysis technique. 3. RESULTS AND DISCUSSION For application of the technique to Persian, co-occurrences of the verb zæ, dæ, n with each of the listed non-verbal elements were searched for in the corpus, and the obtained matches were then semantically classified based on the question of whether all the utterances had the same meaning. Next, the semantic classes were examined based on the question of whether all the utterances had the same thematic structure, and the associated structural and semantic patterns were specified in each case. Hanks (2013) introduces the notion of semantic type for semantic classification. A group of words with a common meaning can co-occur with a verb as a theme, where each word is called a semantic class, and the commonality is referred to as a semantic type. Furthermore, a regular grammar is used for structural examination of matches, on which basis any coherent discourse can be regarded as a corpus consisting of paragraphs and containing items such as subjects, predicates, objects, complements, and adverbs. 4. CONCLUSION The examination of the verb zæ, dæ, n in the corpus obtained 600 different structural uses and 400 particular meanings. The light verb construction has been defined in previous research as one where a non-verbal element, including a noun, an adjective, or a prepositional phrase, constitutes a single structure in combination with a light verb. The results obtained from the analysis of the patterns extracted from the corpus indicated that the verb zæ, dæ, n is used in Persian in four ways, where the verbal structure can have a compositional or an idiomatic meaning: 1. full verb zæ, dæ, n 2. non-verbal element plus light verb zæ, dæ, n 3. [semantic type] plus light verb zæ, dæ, n 4. verb phrase containing light verb zæ, dæ, n that constitutes a semantic frame, acquiring a full meaning through addition of a variable semantic component, usually an adjective. The type-1 and type-2 uses concern cases that have been referred to in a range of previous studies and examined as full verbs. The type-3 and type-4 uses, however, pertain to new cases that call for investigation in regard to other Persian light verbs.

Authenticated encryption schemes are important cryptographic primitives that received extensive attention recently. They can provide both confidentiality and authenticity services, simultaneously. Correlation power analysis (CPA) can be a thread for authenticated ciphers, similar to the any physical implementation of any other cryptographic scheme. In this paper, a three-step CPA attack against COLM, one of the winners of CAESAR competition, is presented to indicate its vulnerability. To validate this attack, COLM is implemented on the FPGA of the SAKURA-G board. A successful CPA attack with zero value power model is mounted by measuring and collecting 1, 800 power traces. In addition, a protected hardware architecture for COLM is proposed to make this design secure against first-order CPA attacks, where a domain-oriented masking (DOM) scheme with two-input/output shares is used to protect it. To verify these countermeasures, we mount first and second-order CPA attacks and a non-specified t-test on the protected COLM.

Introduction: Removing the yield gap (the difference between farmed yield and potential yield) is known as the most important way to increase crop production (Egli and Hatfield, 2014). Therefore, the amount of yield gap and the reasons for it are important. Soybeans [Glycine max (L.) Merrill] are one of the most important oilseed crops in the world (FAOSTAT, 2016). In Iran, the area of soybean cultivation is up to 66,000 hectares and annual production is 151,000 tons (Ministry of Agriculture Jihad, 2013). This does not meet domestic requirements, however, so soybean production should be increased. For this purpose, a field study was conducted in 138 farms using an application of regression modeling in 2013-15 in cities of Gorgan and Aliabad Katul.Materials and methods: Farms were selected with the help of agricultural service centers. Based on information provided by the service centers, farms were selected based on their diversity in terms of area under cultivation, management and yield. Management factors included a history of production, planting methods, inoculated or noninoculated seed with bacteria, seed rate, nitrogen fertilizer (N) rate, phosphorus fertilizer (P2O5) rate, potash fertilizer rate, the number of plowings, planting date, cultivar type, previous crop, use or non-use of N fertilizer top-dressing, number of N fertilizer top-dressing, use or non-use of herbicides, use or non-use of pesticides, animal manure type, irrigation type and amount, harvest methods, and others (a total of 67 management factors). All information about management operations were recorded and measured. Then, the relationship between actual yield and the 67 management variables were assessed using stepwise regression.Results and discussion: The average yield for farms was 2,908 kg per hectare and the maximum yield was 5,100 kg per hectare. model Root Mean Square Error (RMSE) was 274 kg per hectare and coefficient of variation (CV) was 9 percent. These statistics showed that the accuracy of the model was acceptable. Therefore, the model could be used to determine the yield gap and the share of yield constraints. model yield, on average, was estimated at 2,918 kg per hectare and maximum yield was 4,820 kg per hectare. In this model, total yield gap has been estimated at 1,902 kg per hectare. Accordingly, the most important factors in yield gap for the region included: number of irrigations with 29% (equivalent to 535 kg per hectare), net nitrogen with 22% (equivalent to 419 kg per hectare), P2O5 with 20% (equivalent to 365 kg per hectare), planting date with 16% (equivalent to 302 kg per hectare) and disk number with 13% (equivalent to 250 kg per hectare).Conclusion: With optimized items listed, soybean yield could be increased approximately 1,871 kg per hectare in Gorgan and Aliabad Katul. Use of this method isn’t suitable for determining optimum values. In order to determine optimum values for each listed item, other methods can be used for yield gap analysis, such as a boundary line analysis.

Plant development can be defined as a programmed qualitative change in plant form, which leads plant to maturity, and researchers call it as phasic development or phenology. Recognizing the timing of occurring each development stage is necessary for managing system in order to yield increment. The timing of occurring development stages depend on climate, genotype specifications and sowing date then determination of these times in different regions is difficult and it is only possible through the using of crop simulation models which can predict the timing of occurrence each development stage by integrating effective factors. The model was constructed based on linear equation of plant temperature response. In order to model evaluation two experiments were carried out in agricultural and natural resources research center of Khuzistan in 2003-2004 and 2004-2005 cropping years. Wheat development stages were determined based on Kirby and Appleyard’s scale by stereoscopic microscope and required GDD for each development stage as well. The constructed model was calibrated and run for simulation. Comparison of simulated and observed data showed that the model can strongly predict wheat development stages.