Knowing the components of economic education provides the dynamic background of education in this field. The aim of the current research is to investigate the indicators and components of the economic education curriculum. The approach of the current research is qualitative and its method is research synthesis. The research community is all the articles (211 articles) that have been presented from 1390 to 1401 AD and from 2010 to 2022 AD regarding economic education in curricula. The sample of the research is 32 articles, which were selected based on thematic monitoring, theoretical data saturation, and purposefully. The research data were collected from the qualitative analysis of the studied articles. By analyzing the data, the dimensions of vitality in the curriculum of the elementary school in 4 factors and 55 categories including the dimension of individual factors (including indicators and components related to personality characteristics); The dimension of culture and economic ethics (economic fields in the society); The dimension of economic concepts and knowledge (indices in economic education) and the dimension of collective and communication concepts (communication and interaction indicators in education) were classified. Economic education is dependent on internal and external components in educational systems, which requires macro-planning in this field.

This study aims at the investigation of the impact of intellectual capital on ratio Economic Value Added to Earning (EVA/Earning) on the other hand it investigates the impact of intellectual capital on ratio Market Value Added to Earning (MYA/Earning). The intellectual capital of companies listed in Tehran Stack Exchange was calculated based on the intangible value model. The research is related to the companies listed in Tehran Stock Exchange, and 69 companies were selected. The data was analyzed through regression in EXCEL spreadsheet, SPSS and Eviews8 software. The results of this study confirmed that there is a significant positive relationship between CVI and EVA/Earning. Regarding the second hypothesis, the significant positive effectiveness of CVI – MYA/Earning was confirmed. According to quantities of high determination coefficient of index EVA/Earning can be better explained, to index MYA/Earning.

Optimal Performance resulted in increase of company value and ultimately increase wealth Of shareholders.The main challenge of managing trade institutions is creating Value for institutions in particular and wealth crating for shareholders in particular. Today economic value added is considered as the highest index from wealth for shareholders. This index has a close relation ship with market value added as external index of wealth creation. This research is a comparative review between relative market value added (MVA) favor accounting profit and economic value added in favor of accounting in companies accepted at Tehran stock Bond Bourse from the year 1382 until 1386. So that on this basis one can have access to internal performance assessment criteria, a representative market value that is considered achieved. Statistical methods This study, along with linear regression together with determination ratio and E views software is used to test hypotheses. The results show a positive relationship-though a weak one- as variable Dependent to (EVA/Earning) as independent variable in all companies under study regardless to their industry. There for in accepted companies in Tehran Stock Bond Bourse (EVA/Earning) as an internal performance alone can not measure criteria, predict values market. In the Group companies and industries being reviewed except pharmaceutical and automobile manuactur- ing industries which showed a meaningful relationship between variables, in other remaining industries there was no significant relationship between variables.

Audit fee is sensitive to the condition that increase audit risk. Earnings autocorrelation and earnings volatility are the important earnings characteristics that affect audit risk. These characteristics may constitute important elements of inherent risk for the auditor, but the associations and directions are ambiguous. In response to greater inherent risk, auditors should conduct more extensive substantive testing to reduce the overall risk associated with the audit. The current study investigate the effect of these earnings characteristics on audit fee from the lenses of different theories. For this purpose, the data of 93 publicly-held companies listed in Tehran Stock Exchange, during the time interval of 1388-1394 are examined. The results of hypothesis indicate that there is a negative (positive) and significant relationship between Earnings autocorrelation (volatility) and audit fees. In other words, for higher earnings volatility, audit firms charge more audit fees to its client. And against what was expected, auditor industry specialization has no significant moderating effect on these relations.

One of the basic assumptions that reflect management accounting change related costs associated with increased and decreased activity level. But recently, with the assumption of bond issue costs, by Anderson and And his colleagues have discussed, in the sense that the increase in costs by increasing the activity level Most of the reduction in costs in exchange for the reduction in activity. The main objective of this study is that adherence cost studied in the Tehran Stock Exchange, and administrative expenses, selling, general and Total costs and cost of goods sold as samples were analyzed. Based on the results of listed companies in Tehran Stock Exchange for a period of 6 years from the year 1384's to 1390, shows the increment in cost stickiness general, and administrative and selling expenses, general and Cost of goods sold decreased earnings forecast errors and Earnings Qulity. The results for the 84 firms in various stock is presented.

Introduction Urban studies thinkers consider citizens' participation as one of the infrastructures for increasing in the capabilities of urban management. In order to citizens' participation to be meaningful and express the main concept of participation, it must be on a local scale and then reach the transnational arena. Neighborhoods, as the most fundamental elements of cities, have a special place in shaping and organizing the affairs of Tehran. With the establishment of the Pahlavi government and the effort to modernize Iran and the growth and increase in the population of cities, the traditional structures of urban life, including neighborhoods, underwent a transformation. The Law of City Associations was approved before the revolution, but it took many years to pay attention to neighborhood life again with the formation and implementation of the city's Islamic councils in 1998. In recent years, the neighborhood has been defined as the center of concentration and connection of urban services - people and municipality - in the smallest structural area of Tehran municipality. This center was chosen in such a way that all the possible capacities of the municipality can be delegated to it, and at the same time, concrete and objective participation of the citizens was directed to it in all areas that can be participated in, and new and up-to-date functions were defined for it. New social theories consider women's participation in sustainable development processes to be essential, and since the field of women's activity is traditionally wider in the fields of family and neighborhood, the local administration has envisioned a special role for women in city affairs and implemented special programs to improve their quality of life. In an environmental approach, women have the ability to play a greater role as leaders or active participants in smaller communities such as urban neighborhoods. It can be said that women play an essential role in local social cohesion. This type of connection is especially necessary to achieve social planning and successful management in multicultural societies. Because experience has shown that women pay attention to the dimensions of the needs of all groups in society and are not limited to the views and desires of powerful and effective members of society and often seek to create bridges over social, cultural and racial divisions as well as incompatibilities in society. That society will lead to a better life. Research findings Based on this, the current research tries to investigate the effect of local women's participation in the programs of active organizations (Serai Mahlah) on improving their quality of life. Angeh, Homayun Shahr and Aqdasiye neighborhoods were introduced and selected as examples by the neighborhood management strategic headquarters because of their active role in this matter. In the current research, a survey method was used with the two goals of description and explanation. At the level of description, the goal is to provide information on the level of participation of women in the administration of neighborhood affairs, and at the level of explanation and analysis, the goal is to find the existence or non-existence of a relationship between independent and dependent variables. At the same time, it has been used to compile the theoretical foundations and review previous researches in a documentary (library) way. The statistical population of the research is made up of the women of Tehran's active neighborhoods in the field of participation in the administration of city affairs, and on this basis, two groups of active and inactive women were selected from among the women of these neighborhoods and investigated. In this research, the sample size is 240 tons, which was determined based on Cochran's formula, which is divided into two parts (124 active tons and 116 inactive tons). In the sampling method, there are two important reasons for choosing the neighborhood center, one is that the manager of the neighborhood is a woman, and the other is the introduction by the neighborhood management strategic headquarters as the most active centers in the neighborhoods of Tehran, which are Angeh, Homayoun Shahr, and Aqdasiyeh neighborhoods. Available sampling method was used to select local activists and random sampling method was used for inactive people. A questionnaire was used to collect information. After verifying its validity and reliability in the preliminary stages of the research, the questionnaire was used to collect the required data in the final stage. The results obtained from this research show that the existence of the neighborhood management institution shows that the participation of citizens is recognized as a necessity and need for collective life, and women are not excluded from this as citizens of the society. Sarai Mahalat is active as one of the sub-institutions of neighborhood management, and the use of the services provided in it can have a significant impact on improving the quality of life of women in various dimensions, and the officials are required to provide the necessary conditions to create the necessary infrastructure and facilities in this regard. On the other hand, they should create the necessary motivation in women in different ways so that they also become eager to participate in local affairs (various aspects), because compared to men, women devote more time to work inside and around the house (local area), so they have deeper experiences, knowledge and insight to build the environment around them. According to Arnstein and Hannah Arendt, if women can have an active participation in the administration of local affairs and not just a theatrical participation, they can actualize and realize their potential talents in various fields. It seems that if the participation of women at the local level has positive results (as the results of this research confirm this), it will lead to this fact that women are encouraged to participate at higher levels of society, which will facilitate the development of the country. Conclusions In the present study, the impact of the use of services provided in Sarai Mahalat on the quality of life of service users was investigated in different dimensions. At first, the presence or absence of a relationship was measured using Pearson's correlation coefficient, which confirmed the existence of a relationship between women's local participation and the improvement of their quality of life in different dimensions. In the following, the difference between the average scores of the group that used the services and the group that did not use the services was investigated using the T-test, and according to the obtained scores, the hypotheses of the research were confirmed. After that, two-dimensional tables were used to clarify the relationship between dependent and independent variables. The results of these tables show that the intensity of the relationship between local participation with the quality of life and physical health is greater than the intensity of its relationship with economic empowerment.

The starting point for many economic and investment decisions is the awareness of the company's reported profits as an indicator of its management performance. In the meantime, due to the separation of ownership from management, the profit reported by the management does not always reflect the actual profits demanded by investors. Because profits due to the lack of unit definitions and framework in the past, as well as because of financial reporting standards flexibility, provides managers with the opportunity to make profits to achieve their own personal goals and interests. In other words, at present, the net profit represented is a combination of real, sometimes formal, and estimated items, and the disadvantages of this benefit, which excludes the real aspect, is that, firstly, formal transactions do not essentially have a real basis and at the time of its discovery, it is a fraud in financial reporting. In the second place, estimated items and judgments are the result of managerial thought and not transactions, and in principle, such attributes cannot be attributed to the real attribute. As a result, we should ignore the concept of real profit and take account of the level of accounting profit with regard to its quality. The honest expression of profit in the ideal form (theoretically) is not feasible or practical and the concept of economic profit cannot be considered as an appropriate and practical model for providing an earning quality in accounting and it's not possible to make that sense in the world of accounting. This research presents a new perspective on earnings quality.

The focal point in economic value added as a scale for performance measurement, relies on subjects like capital expenditure and value which is created for stockholders. The fact that managements are responsible in creating values and maximizing investors wealth is a preliminary principle of EVA concept. So EVA can be used as a scale for measuring the degree of commitment and efficiency of concept. So EVA can be used as a scale for measuring the degree of commitment and efficiency of managers and in fact, the EVA template would be able to respond to stockholder how much managers contribute in increasing their wealth as economic profit can be measured correctly by firms EVA, thus it can be assumed that it is an appropriate scale for firms operational efficiency evaluation.Therefore this paper investigates the relationship between EVA and dividend per share and stock price in stock market during 1379 to 1383. The results have shown that a meaningful relation not exists between the EVA and dividend per share but meaningful relation exists between EVA and stock price. thus, for stock price, the EVA is a better estimator.

This research examines the effects of estimated accuracy of forecast of ex-ante bundled management earnings on post-earning announcement drift. The model used in the study, first, takes earning forecast properties, including forecast ability, difficulty and environment, to provide estimation of earnings forecast accuracy. In the second stage, the model examines the effects of estimated forecast accuracy on post-earnings announcement drift.Study period is 2006 to 2012, and unbalanced panel data method is used for estimation of the models. The study results from the first stage showed that earnings forecast properties could significantly explain the management earnings forecast accuracy. The study results in second stage showed that adjusted abnormal returns cannot be explained by unexpected earnings. The findings are valid for bundled forecasts with no respect to forecasts accuracy, and will be held valid along with increasing accuracy of bundled forecasts.