This paper argues that a language can exist and flourish in a community even if none of of the members of the community has any communication INTENTIONs; and that reference to the notion of communication INTENTION can therefore be dispensed with in the core account of the nature of linguistic meaning. Certainly one cannot elucidate the notion of linguistic meaning without reference to psychological notions; the communication-INTENTION theorists are right about this. They are, however, wrong about which psychological notions are needed. It is not possession of the ability to (INTENTIONally) mean something that is crucial— the possession and exercise of communication INTENTIONs. What is crucial is rather the possession of certain semantic psychological attitudes. To possess such semantic psychological attitudes (semantic attitudes for short) is to be disposed to take certain publicly observable phenomena— such as sights and sounds— as (non-naturally) meaning something. The paper argues that it is possible to describe circumstances in which one can in so doing be said to understand their meaning.

Objective: Whistleblowing is one of the most important and effective fraud discovery mechanism; therefore, recognizing key factors affecting whistleblowing INTENTION should be more considered by regulators; and they must try to encourage employees to whistle the blow. As whole, this research aim to modeling accountant whistleblowing INTENTION. Methods: Moral intuition, theory of planed behavior and fraud triangle are three theoretical approaches that can be merged for modeling accountant INTENTION to whistleblowing or not to whistle the blow. Thus, research model that designed on these approaches, is examined by several statistical tests include Delphi content analysis, Shannon entropy and structural equation model. Also, Swara technique is used for evaluating internal and external whistleblowing INTENTION. Results: According to results, research model is approved and, also, interviewers intend to internal whistleblowing specially to chairman of board more than external whistleblowing. Conclusion: Accountants can play important role in reporting organizations fraud, so, managers should mange organization environment in a way that accountant intend to whistle the blow. Also, Legislators should make and sanction laws and regulations that support whistleblower hip-and-thigh.

Background & Objectives: In clinical trials some of participants do not take assignment treatment. INTENTION-to-treat (ITT) is one of the strategies to analyze of clinical trials with control. ITT estimation will be invalid and incorrect to show of treatment effects in case of existing non-compliance in participants. In this study we adjusted noncompliance effect to compare of active treatment and placebo.Methods: To demonstrate efficiency of proposed model, a dataset of crossover clinical trial with 42 patients with knee osteoarthritis was used. To estimate the non-compliance’s effect adjusting at comparison of treatment effects, we use mean of compliance proportion at periods in sequences. The parameters were estimated by maximum likelihood method. (Could you ask authors to have a look at what they wrote and compare with Farsi version).Results: The results show that baseline variables distributions like duration of disease, severity of disease, age and sex, were not significant (p>0.05). The standard error estimation of treatment effects ( ) based on adjusted model were less than standard model (0.09 and 0.12, respectively). In addition, likelihood ratio statistics based on adjusted model were less than standard model (1177.7 versus 1205.1).Conclusion: Based on estimation of standard errors and likelihood ratio statistics at adjusted and standard models, we observe that adjusted model is more efficient than standard model.