This paper analyzes the relationship between revision to returns and earning news, and the relationship between revision to returns and prior adjustments, based on Vuolteenaho model, asymmetric properties of conservative accounting and the existence of non-accounting sources of information. Based on the model, we construct a conservatism ratio (CR), defined as the ratio of the current earnings shock to earnings news. The CR measures the proportion of total shock to expected current and future earnings recognized in the current year earnings.The sample includes 106 firms listed in Tehran Stock Exchange in the period of 1383 to 1388. The results show that there is a nonlinear relationship between revision to return and earning news, but there is not any relationship between revision to returns and prior adjustments. Also, consistent with conservative literature, when there is a negative shock to the current and future expected cash flows, a greater proportion of the total shock is incorporated into the current period earnings, compared with times with no such a positive shock.

Unexpected events, whether natural, industrial or man-made, are considered as surprising events. If surprised at the time of unexpected events, irreparably reduces the public trust on the ability of the government to reduce the damage caused by these events. The purpose of this investigation is to pay attention to the crisis, to extract the factors of surprises in the crisis and to provide solutions to prevent it. Q method is used in this investigation and the statements related to surprise factors in crisis are extracted and scored by statistical society and research colleagues. By using the colonial competition algorithm and programming the algorithm in MATLAB software, viewpoint 4 was extracted as the most important one and appropriate solutions were presented, which include the study and proper location of the warehouses of the relief facilities and the investigating the appropriate number and location of these warehouse. and to prepare the people to familiarize themselves with the possible crises and analyze the response at the time of crisis, through public media and social media. Furthermore studying and predicting widespread crises and designing relief facilities and suitable routes to help the more vulnerable points are derived as the proper solutions in this investigation.

Introduction: Angiofibromas classically develop in the lateral wall of the nasopharynx from the sphenopalatine region. Extra-nasopharyngeal angiofibromas are rare entities, with the maxillary sinus being the most common site. Parapharyngeal angiofibroma is an extremely rare entity, being seldom reported in English literature. Case Report: We present a case of parapharyngeal angiofibroma, which came as a diagnostic surprise in a young adult 25-year-old male. The radiological picture showed a highly vascular lesion, which did draw our attention for not going for a direct or guided FNAC, and upfront excision was planned through the transcervical route. A firm 5 * 7 cm mass was excised and sent for histopathologic examination. The histopathology showed angiofibroma like features as a diagnostic surprise as angiofibroma of parapharyngeal space is a known but rare entity. Conclusion: The knowledge of angiofibroma as a differential in parapharyngeal space will help the clinicians to properly deal with these disorders during preoperative evaluation and definitive surgery and thus prevent the chances of vascular injuries and complications associated with an FNAC. A high level of suspicion regarding this differential as a possible lesion in the parapharynx is required for the entity's diagnosis.

Surprise is a phenomenon encountered by all systems in various forms and degrees, often threatening their survival. Surprise constitutes a cognitive state elicited by unexpected events. Its inherent characteristics, including rapid onset and cognitive dissonance, can compromise the decision-making process. This research aims to develop a model for comprehending the phenomenon of surprise. The present study is a type of fundamental research with a qualitative approach and using grounded theory. Accordingly, 35 in-depth interviews were conducted with specialists and experts in various fields on how surprises occur, and after analyzing the data, 6215 open codes, 200 components, and 30 subcategories were identified and finally modeled using the paradigm model of grounded theory. Analysis reveals that surprise arises from three categories of causal conditions: capability-based, intention-based, and environment-based components. Contextual factors include space-time and context-speed components; while intervening conditions encompass outer layer and uncertainty components. Therefore, effective surprise mitigation relies on systematic analysis of causal factors and the application of strategic foresight. This approach facilitates the identification of weak signals, the modeling of system behavior, and ultimately, a reduction in the likelihood of unexpected events. Therefore, the main strategies for understanding surprise include using systematic thinking in paying attention to causal conditions and employing strategic intelligence, which can lead to outcomes such as identifying weak signals and processing scenarios related to system behavior, and consequently reducing surprise from rare events.

The outcome of Operation Valfajr 8 shifted the balance of the war in favor of Iran. The main reason for success in this operation was the surprise of the Iraqi army in the Faw region. The research questions are: What factors contributed to the surprise of the Iraqi army? In what dimensions was the Iraqi army surprised? To what extent was the Iraqi army surprised? And finally, how significant was the surprise of the Iraqi army in the victory of Operation Valfajr 8?This research is descriptive-analytical in nature and was conducted through the examination of books, documents, and records, along with interviews and questionnaires to gather the necessary information. The findings indicate that factors such as information security, deceptive operations particularly in the Hoveyzeh marshes, support operations especially in the Amal-al-Rasas region, river-crossing tactics, breaching operations, rapid execution of operation phases, and weather conditions on the night of the operation were significant in surprising Iraq in Operation Valfajr 8. The timing of the operation also contributed to this surprise to some extent.The Iraqi army was completely surprised strategically and operationally, and to a large extent tactically, in Operation Valfajr 8. The level of surprise was so high that it was considered the most important factor in the operation's success. The impact of the surprise on the Iraqi army was such that, had Iraq not been surprised with all its capabilities, Iran's victory in this operation would not have been possible.