This paper examines the results of a survey of executives of companies listed on the "Tehran Stock Exchange regarding their companies' capital budgeting practices and the major factors influencing these practices. The results show that the majority of responding companies use formal techniques to evaluate proposed capital investments. Among these companies, the majority use discounted cash flow techniques as the primary measure for evaluating capital investment proposals. Sensitivity analysis and decision tree analysis are the most commonly used risk assessment techniques. Accounting return on equity and the CAPM are the most popular used techniques in calculating the cost of equity in Iran. Increasing future cash flow and growth in market shares followed by growth in long term earnings are the most important objectives in capital budgeting for the responding companies. The results also show that chief financial officer's educational background and the size of annual capital investment (the increase in net fixed assets) influence the adoption of capital budgeting analysis technique.

1. Introduction: Literature as a powerful communication medium is able to affect the audience from different angles. By studying the views of theorists, it can be found out that in different periods of the history of literature, “ the Author” has used the influencing techniques to achieve goals such as persuasion, teaching, getting active, and making literary pleasure. The instrumental use of the “ influence” has faded in the postmodern era, and then the influence itself, has become a priority in the process of literary creation. Iranian postmodern poets believe that the techniques of influencing the audience in traditional rhetoric are repetitive and accordingly ineffective now. They declare that today's poets must encounter the audience from new and various angles, especially those derived from today's life. . . .

Introduction: Infertility is one of the problems that has caused a lot of psychological and worldly costs on infertile couples. Intrauterine Insemination (IUI) is one of the medically-Assisted Reproduction Techniques (ART) to help infertile couples to have a successful pregnancy. Because of unpredictable results of this technique, identifying the factors influencing the effectiveness of IUI is important. The aim of this study was to identify factors influencing the failure of IUI using data mining techniques.Methods: By utilizing K means algorithm, a descriptive technique of data mining, and Davis- Buldin index, the patients were divided into seven clusters and the features of each cluster were analyzed.Results: Increasing age, overweight, obesity, length and type of infertility in women appeared to be effective factors which were revealed by cluster analysis and investigation of the features of each cluster. Male factors including duration of infertility and spermogram type were other causes of failure in this method of infertility treatment.Discussion: By analyzing the results of clustering technique, the effective factors in the failure of IUI treatment in infertile couples were identified. The obtained results of clustering technique with the consultant of experts can be used for predicting the result of IUI treatment and helping researchers, physicians and infertile couples to choose the best treatment.

Objective Management accountants play a crucial role in shaping the strategic direction of organizations by utilizing management accounting techniques, which are essential tools for achieving strategic objectives. The design and implementation of management accounting techniques are strongly influenced by organizational culture, i.e., the ability of management accountants to build strong relationships with others, and the development of efficient information systems. This study investigates the impact of four contingent variables (soft skills, information systems, innovation culture, and outcome culture) alongside four control variables (firm size, competition, perceived environmental uncertainty, and product diversity). The study is grounded in a comprehensive model that outlines how these factors influence the implementation of strategic management accounting techniques. Methods This research is classified as applied in nature, and the data collection method employed is a descriptive-survey. The data was collected through a 5-point Likert scale questionnaire. The questionnaire included two parts; the first part included demographic questions, and the second part included questions related to research constructs. The study's population consisted of accountants employed in manufacturing companies. The sample size comprised 173 accountants. To analyze the data, structural equation modeling (SEM) was employed using SPSS version 26 and Smart PLS software version 3. Results According to the research findings, soft skills, outcome culture, and information systems (among the contingent variables) affect the implementation of strategic management accounting techniques. Furthermore, innovation culture and outcome culture do not moderate the relationship between soft skills and the implementation of strategic management accounting techniques, whereas information systems do. The findings showed that the soft skills of management accountants mediated the relationship between innovation culture and the implementation of strategic management accounting techniques. This means that innovation culture does not have a direct impact on the implementation of strategic management accounting techniques; however, it has an indirect effect through the soft skills of management accountants. In addition, outcome culture had only a positive direct influence on the implementation of strategic management accounting techniques. Although outcome culture had a significant effect on the soft skills of management accountants, its indirect impact on the implementation of strategic management accounting techniques was not significant through the interaction of soft skills with management accountants. Furthermore, the findings showed that firm size was the only control variable that had a significant positive effect on the implementation of strategic management accounting techniques. Conversely, the other three variables (i.e., competition, perceived environmental uncertainty, and product diversity) had no significant effect on the implementation of strategic management accounting techniques. Finally, contingent and control variables were able to explain 65% of the changes in the dependent variable. Conclusion The present study aimed to contribute to the literature on contingency theory by identifying factors that affect the implementation of strategic management accounting techniques and examining the role of management accountants in this process. Furthermore, this research offered insights into how three variables management accountants' soft skills, the quality of information systems, and organizational culture impact the implementation of strategic management accounting techniques by considering more complex relationships. Additionally, management accountants need to interact with other stakeholders to enhance their role in the design and implementation of these techniques. Finally, the findings of this research can contribute to the effective implementation of strategic management accounting techniques.

Religious tourism, one of the oldest and most lucrative tourism past and present, around the world, dating back to the history of religious culture is. Understanding the factors influencing the welfare of religious tourism in the city of Mashhad to managers for planning helps to improve these factors. The aim of this study is to identify and rank the factors affecting welfare tourism, using multiple criteria decision making techniques (AHP) is in the holy city of Mashhad. Study in terms of purpose and terms are descriptive in nature. The population of this research are experts and experts in tourism, the number of which 9 people. The sample was purposefully selected and semi-structured interview was used for collecting data. To analyze the data to identify the content analysis of the interviews and to rank the factors using AHP is hierarchical analysis. The results have shown that environmental factors (accommodation, transport and food), cultural issues (information and advertising, education, leisure and touring cheap) and social factors (insurance and medical care, security, guide Pilgrim and participation of the private sector), including the risk factors identified in religious tourism. Prioritize the welfare of the most effective factors affecting tourism, to the environmental factors, cultural and social.

Background: Breast cancer is the most common cancer in women, which has not been completely cured yet. The traditional approaches have low accuracy for breast cancer detection. However, intelligent techniques have been recently used in medical research to distinguish infected individuals from healthy ones, accurately. Objectives: In this study, weaim to develop an ensemble machine learning (ML)methodto distinguish tumorsamples from healthy samples robustly. Methods: We used an Imperial Competitive Algorithm coupled with a Fuzzy System (ICA-Fuzzy-SR) to identify the most influencing features to recognize tumor samples. To evaluate the proposed method, we used the publicly available Wisconsin Breast Cancer Dataset (WBCD). Results: Benchmarking with the current existing leading methods indicates that our proposed method achieves 95. 45% prediction accuracy, which is 3% better than those reported in previous studies. Conclusions: Such results achieve while our model is significantly faster than previously proposed models to solve this problem.

The purpose of this present study is recognizing suitable extension methods and techniques influencing utilize knowledge, attitude and skills of natural resources perimeter sustainable management of Natural Resources. In this research sustainable management of natures resources is to struggle for prevention of changing renewable nature resources to lands agricultural, prevention of use more from capacity growth of natures resources, sapling to generate, seed and sapling to sow and excavation, observance laws concern use of nature resources and to collect products forest and pasture. The methodological approach in the research is a descriptive – correlation study of the survey typ. The target population includes around 54330 families of farmers, who are active in upon nature’s sources. Studied sample populations were calculated basis on Cochran formula with 287 persons and method of stratified sampling was use. The collection of information has been done by filling out of questionnaire. In order to prepare this questionnaire, the view points and recommendations of members of the faculty agricultural and nature resource Islamic Azad University branch of Birjand and some experts in nature resource. Reliability of research questionnaire was calculated by alpha cronbach coefficient of different parts of questionnaire was more than 0.80 which shows a high level of reliability. The results of descriptive findings showed that farmers knowledge perimeter sustainable management of natural resources with mean 22.4 and standard deviation 8.9 was at about average level, attitude perimeter sustainable management of natural resources with mean 55.93 and standard deviation 10.62 was at about positive relatively level, also farmers skills perimeter sustainable management of natural resources with mean 22.49 and standard deviation 8.9 was at about average level. Attitude perimeter sustainable management of natural resources with mean 55.93 and standard deviation 10.62 was at about positive relatively level, also farmers skills perimeter sustainable management of natural resources with mean 22.4 and standard deviation 8.9 was at about average level. The result of stepwise multiple regression analysis indicated that arrangement %67, %65 and %58 of the variability in farmers knowledge, attitude and skills perimeter sustainable management of natural resources could be explained by variables of independents.

Background: Due to the low consumption of fruits and vegetables in adults, most of them are employed in workplaces; this condition is a good opportunity to implement an intervention to influence the behavior of this group. This study aims to determine the effects of social marketing techniques in an intervention on fruit and vegetable (F&V) intake among office staff.  Methods: This descriptive study was a formative research. This study was conducted on 70 administrative staff in a government office in Ghaemshahr City, Mazandaran Province, Iran in two stages, formative research and developing intervention strategies according to social marketing techniques. Formative research consists of two distinct phases, qualitative and quantitative. The categories were extracted using the direct content analysis method by MAX QDA at the qualitative stage, and the questionnaire data were analyzed by SPSS software, version 22 using descriptive statistics and stepwise multiple linear regression.  Results: In the qualitative section, factors affecting F&V consumption were extracted into five main categories, including product, place, price, promotion, and organizational support. In the quantitative stage, the mean age of participants was 42.14±6.84 years, and the lowest percentage of mean scores related to the commitment to the action plan (29.16%) was related to the construct of Pender’s health promotion model (HPM). Previous related behaviors, behavioral outcomes, preferences, and immediate demand predicted 43% of F&V consumption behavior. The mean intake of F&V per day was 1.57±1.32 and 0.45±0.75 units, respectively. Conclusion: Although social marketing is a planning process, using theory can lead to the development of effective and accurate marketing strategies by covering all aspects of behavior to take more effective action to improve it.