Introducing the transaction cost economics (TCE), the article, as its main concerns, tries to explain the method of making the concept of transaction cost operational and applying it in empirical studies. In this paper, the writer tries to provide some answers to these questions: How do followers of institutionalism and transaction cost economists use this concept in practice and empirical studies? And basically, do they have any coherent method to deal with subject matters of economics or that institutional approach is only story telling?New institutional economics (NIB)are divided into two main areas; institutional environment and institutional arrangement. TCE is related to the institutional arrangement and Williamson has related it into governance structure. Coase's article entitled "The Nature of the Firm" is the beginning of this approach which emphasizes the firm must be considered as a governance structure, rather than a production function or a technological construction. TCE tends to make the concept of transaction cost operational and for achieving this purpose, uses the idea of firm as a governance structure and develop "DISCRIMINATING ALIGNMENT" HYPOTHESIS.

The aim of this research is to investigate relationship between management change and audit opinion at private sector of auditing market. Research period is a 9- year period, from 2004 to 2012. Research method is correlation and HYPOTHESIS test was conducted upon multivariable regression method. Research findings indicate that audit opinion is affected by factors such as management change, audit fees, audit tenure, company size, debt ratio, loss report and profitability ratio. Research results emphasize that management change and number of audit paragraph in audit report have significant and negative relationship. Generally speaking, increase of management change result in decrease of number of audit paragraph.

This study examines the Impact of investment firms ownership on management opportunistic behaviors in earnings overstatement, using the theoretical foundations of strategic ALIGNMENT HYPOTHESIS, in a sample of 96, listed firms in Tehran stock exchange for a period of 8 years, from 2006 to 2013 that were simple random sampling selected. Data and theoretical foundations collected through library studies and analyzed using correlation method and multiple regression. The study results suggest that there is a significant and positive relationship between earnings overstatement and investment firms ownership. In other words, investment firms as a major shareholder, want to get the benefit of their investee firms. Investee firms managers maximize earnings for responding to its major shareholder too. This is approved in line with the strategic ALIGNMENT HYPOTHESIS. The results also show that earnings overstatement have a significant and positive relationship with the variables of firm size, return on asset ratio and debt ratio. But there is a significant and negative relationship about operating cash flow.

What is the importance of free access to the instruments and mechanisms of finance, to accommodate the environment of the firm? According to Modigliani- Miller HYPOTHESIS, in the absence of transaction cost and government regulations, the firm capital structure and its method of finance is not important. That is, all necessary coordinations to finance the firm are done by price mechanism and each firm could fulfile its needs in current rate. By introducing transaction cost, however, the prediction of this HYPOTHESIS in the real world becomes irrelevant. In transaction cost economics framework, each firm, with respect to its financing needs, should arrange a financial transaction. The basic HYPOTHESIS of transaction cost economics DISCRIMINATING ALIGNMENT- predicts the method of this arrangement: transactions, which differ in their attributes, are aligned with governance structure, which differ in their costs and competence, in a DISCRIMINATING -mainly, transaction cost economizing- way. Namely, the firm will finance its needs in a way to have the minimum cost.With accepting the point that depending on the firm's characteristics and needs, there is one mechanism of governance with least cost, it is predictable that, in the absence of proper or efficient governance mechanism of financial transaction, the firms are led to use the more costly methods. The difference between an appropriate mechanism of financing and its alternatives is the most important cost that is borne by the firm. In fact, this constraint is one of the reasons that explain the costly nature of the efforts of the firm in obtaining new property rights and maintaining existing rights. These institutional costs reduce the competition power of the firm and, in long run, drive it out of the industry. This HYPOTHESIS is studied in 40 small manufacturing firms that are active in Iranian economic environment. For this purpose, a questionary is codified and during interview with manufacturers are fulfiled.

Introduction: In the current research, it has been tried to qualitatively study all kinds of policies and measures necessary for ALIGNMENT between teacher preparation programs and democratic social education competencies under the model of teacher education curricula, which include: direct (official) curriculum, Indirect curriculum, informal curriculum (implicit) and unstructured curriculum (hidden) should be identified in the educational system. Method: Qualitative approach and phenomenological method were used in this research. The field of research is Farhangian University of Hormozgan and the participants are  13  lecturers of this university. The sampling method is a combination of convenience and snowball sampling. The research tool was a semi-structured interview. The information was analyzed using thematic analysis method and then using MAXQDA software... Result: The information was analyzed using the theme analysis method and then using MAXQDA software in the form of 2  overarching themes, 8 organizing themes and 25  basic themes. The results of this research showed the basic policies and measures for teacher preparation programs, in the form of two components, strategies and solutions of teacher training curricula, separated by curricula (formal, informal, informal, unstructured curriculum) and with the goal of preparing The formation of teachers has been identified in the educational system to realize the competencies of democratic social education. Conclusion: Therefore, examining the opportunities, facilities, and resources available to achieve these actions should be on the agenda of decision makers and educational planners. It is necessary to pay special attention to the strategies and solutions of teacher training curricula.

Dear Editor With great interest, I studied the paper by Bhttacharyya et al entitled "A new approach based on erythrocyte indices to exclude normal populations from chromatography based thalassemia screening programs with very high fidelity" in the last issue of Iranian Journal of Blood and Cancer. 1 Thalassemia minor (MT), either β,or α, , is the most frequent single gene mutation in human beings affecting 6% of population worldwide. It is more frequent in the Mediterranean region, Africa and South-East Asia. On the other hand Iron deficiency anemia (IDA), either nutritional or secondary to gastrointestinal or menstrual bleeding, is the most frequent cause of acquired anemia. Differentiation between these two types of anemia is important because both of them present themselves as microcytic anemia. . .

Quantum state discrimination between optical coherent superposition states is considered. The Helstrom bound for imperfect detection is evaluated. Under a physically realistic model of photodetection, we study several techniques for DISCRIMINATING between optical coherent superposition states. We investigate quantum error probabilities for the Kennedy receiver, the Dolinar receiver and the unitary rotation scheme proposed by Sasaki and Hirota for sub-unity detector efficiency. Also, we study the feedback strategy employed by the Dolinar receiver to achieve the Helstrom bound for sub-unity detection efficiency.

Background: Malaria and dengue are the most widespread infectious diseases of tropical countries with an estimated 219 and 50 million cases globally. The aim of the proposed study was to find out DISCRIMINATING clinical features of falciparum malaria and dengue. Method: Falciparum malaria was diagnosed by looking at the ring and gametocyte stages by microscopic examination in Giemsa stained slides. Dengue was diagnosed by ELISA for dengue-specific IgM and IgG. Liver enzymes (AST and ALT) and kidney markers (creatinine and urea) were estimated by standard biochemical techniques. Result: AST and ALT showed similar rise in both, severe malaria and dengue patients but it was much pronounced in dengue haemorrhagic fever where it attained 3– 4 folds increase. Creatinine and urea showed higher levels in dengue compared to malaria. Thrombocytopenia (76. 27%), convulsions (18. 64%) and hepatic dysfunction (5. 08%) were more prominent in dengue than that in malaria where these parameters were 50. 89, 7. 14 and 2. 67%, respectively. Conversely, cases with anaemia, splenomegaly and jaundice were three times more in falciparum malaria. Acute renal failures and neurological sequelae were noticed in slightly higher number of dengue patients. Conclusion: Thrombocytopenia and hepatic dysfunction were more common in dengue, while anaemia, splenomegaly, jaundice and convulsions were more frequent in falciparum malaria. Neurological sequelae and cases of acute renal failure were almost equal in both the infections.

Coastal ecosystems of Bushehr are shallow environments subject to human impacts, including shrimp aquaculture and urban expansion activities. A spatial-temporal study was conducted in order to assess the actual ecological status of the creeks, estuary and marine sites on the basis of their taxonomic composition and density of mesozooplankton. Zooplankton species distribution and abundance data at 6 sampling sites during June 2015 - March 2016 revealed 24 taxa represented by 5 divergent groups. During the study period, high salinities (around 35-47 PSU) were recorded, characterizing all systems as a coastal-marine ecosystem, rather than true estuarine.The mesozooplankton assemblage was characterized by the dominant marine Copepod, Labidocera sp., zoeas of coastal/marine crab, Ilyoplax frater, marine copepod Acartia fossae and a marine pelagic tunicate, Oikopleura dioica. Copepods were the main dominant group and Labidocera sp. the most abundant species, with high abundances in winter, whereas high abundances of the Ilyoplax frater were noticed in summer. Based on SIMPER analyses, highest dissimilarity was observed between Ramleh and Lashkary and DISCRIMINATING taxa for all sites were Labidocera sp followed by Ilyoplax frater contributing to more than 68% of the total average dissimilarities for all locations. The multivariate BIO–ENV procedure indicated that Labidocera sp. followed by Acartia fossae strongly correlated to the variability of depth, transparency and salinity. Finally the results showed that temporal and spatial variation in the mesozooplankton community is consistent with the dynamic character of the habitat characterized as a typical coastal marine system (with low average depths, transparency and high salinity).