Banks, while accompanying the economic programs of countries, also seek to gain benefits for their beneficiaries. To achieve these goals, they need to equip and optimally allocate resources, and one of the important issues in this field is to know the effective Factors in attracting resources. The purpose of this research is to identify and prioritize Factors affecting the provision of bank resources. To achieve the goal of the research, by reviewing the background of the research, the mission of the bank and the opinions of banking experts, 62 Factors were presented in the form of a questionnaire. The reliability of the questionnaire was tested and confirmed with Cronbach's alpha after the approval of banking experts and the pre-test. After collecting research data through a questionnaire, the identification of the effective components on the methods of resource attraction was extracted using structural equation modeling (partial least squares model) and factor analysis. Based on the obtained t-value, which was higher than 1.96, the influence of external and Internal Factors on resource allocation was generally confirmed. This relationship was also confirmed in the dimension of intra-organizational Factors. According to the path coefficients obtained in the final model of the research, the influence of intra-organizational Factors (0.863) is higher than extra-organizational Factors (0.192) in equipping resources. In examining the influence of dimensions of Internal organizational Factors; Communication and human, service, physical and financial Factors were placed in priority 1 to 4 respectively.

Teacher Factors encompass the teachers’ cognitive and affective characteristics that are likely to affect their instructional efficacy. Language teacher immunity is one of the affective Factors that determines the teachers’ psychological well-being in their settings. The present study strived to itemize the Factors in novice and experienced EFL instructors’ teacher immunity philosophy. To this end, first, the researchers used convenience sampling for selecting 62 EFL teachers including 38 novice and 24 experienced teachers at ten prominent language institutes in Tabriz (Iran) as the participants. Second, they conducted 30-minute interviews with the participants for determining the Factors that influenced their TI philosophy using a researcher-developed semi-structured interview protocol. Lastly, they used thematic analysis in order to particularize the main Factors in their teacher immunity philosophy. The findings of the study indicated that while the novice teachers considered external support as the main factor in their philosophy, the experienced teachers regarded their Internal strength as the decisive factor that influenced their teacher immunity philosophy. The findings may have practical implications for teacher education courses in foreign language contexts.

Sound is one of the forms of mechanical energy and the two main characteristics of sound are intensity or power and frequency or wavelength of sound.their performance against the incoming sound wave, industrial silencers can be divided into two general groups of resonating and absorption silencers, the main difference between these silencers is the release of sound energy from the channeling system, which is one of the common examples of the use of resonating type silencers, their use in It is the Internal combustion engines that distinguish absorption silencers from the resonator type based on the fact that the main and visible part of the act of muting the sound is achieved by changing sound energy to heat energy.The goal of this article is to design a muffler based on the breaking of sound frequencies resulting from the movement of fluid in the exhaust output of vehicles, which leads to a reduction of at least 50 db of sound and gives the operator enough peace and concentration. In this article, after examining three types of mufflers, absorbent mufflers that use the properties of porous absorbent material to absorb passing sound and are the simplest form of mufflers, have been selected, analyzed and reviewed and are suitable for the OM457 engine of Idem Industrial Company. It designed for maximum inlet exhaust temperature is 520 and for the maximum kW power is 315 with the maximum discharge relative pressure of 185 mbar for homogenization with the standard atmosphere.

Strengthen of the Internal audit department in the public sector as one of the Internal key aspects of corporate governance has and effective relationship with the quality of audit in Internal audit. Quality of Internal audit has an aligned and meaningful connection with measures such as related education level, professional experience, and membership in professional bodies, and independence of Internal audit department, however, the professional experience of chief audit executive in the department does not have such a meaningful connection. Following studies in this research, it has been concluded that disconnection of professional experience of a chief audit executive with quality of audit could have been related to ignoring the professional experience of he/ she as the chief audit executive. It has been also concluded in this research that audit quality could happen through employing auditors who have related education degree, professional experience, good command of Internal audit standards, mastery in accounting standards, deep insight into management principles, understanding of economy and information technology sciences, and also adhering the auditors to independence and objectivity and their membership in local and international professional bodies in appropriate scale for Internal audit department. The professional experience of the chief audit executive could also have a great contribution to the strengthening of the quality of the Internal audit.

Abstract: This study sought to answer the question of what are the causes of marital infidelity in the Iranian family. To Answer the Research Question, Qualitative Meta-Synthesis (QMS) Method Were Used. Then, 78 Scientific Papers Which Were Considered Marital Infidelity in Iran were identified and were Analyzed. The results showed that the Factors of infidelity in Iran can be classified into 9 main categories, including: 1. Social Factors, 2. Psychological Factors, 3. Cultural Factors, 4. Family Factors, 5. Personal Factors, 6. Relational Factors, 7. Economic Factors, 8. Media Factors, 9. Contextual Factors. Each of the main Categories is divided into Different Subcategories. The Social Factors of infidelity were including “Infidelity Opportunities”, “Friend groups” and “Environmental Conditions”. Psychological Factors of Infidelity Were Including “Personality Type”, “Attachment Styles”, and their “Love Schema”. Cultural Factors have Pointed to “Change in Beliefs and values” and “the level of Religious Education” of people. The Family Factors were including “Inappropriate Marriage”, “Family Conflict” and “the Kind of Family Background of people”. The Personal Factors are “Sexual Dissatisfaction”, “Emotional Dissatisfaction”, “the Feeling of Loneliness”, “the Spouse Unavailability”, “Weakness in Controlling Spouse”, “Domestic Violence”, “Revenge of the Spouse” and “the Role of the Third Person in the Relationship”. The Economic Factors are including “the Economic Status of the person”, “the Role of Economic Problems”, “the motivation of entering into infidelity under the Pretext of Job promotion”. The media Factors Were Emphasized on “weakening Iranian Values through Social Media Networks and Foreign Satellite Channels” and “Producing of New Needs by Media”. Finally, the Contextual Factors were including the Role of “Age” and “Gender” in the Infidelity. Findings showed that Infidelity Occurred in the group of men and youth in Iran, more than other Social Groups.

Control over financial reporting and reporting Internal control material weaknesses in terms of Tehran stock market manifesto and design an effective Internal control system to advance firm’s small and massive goals indicate the importance of Internal control reporting significant in firms’ auditing report. The present study investigates those effective Factors on Internal control prominent weakness in audit report. We have studied the effective Factors on Internal control material weaknesses in a sample of accepted firms in Tehran stock exchange. Sample consisted of 97 accepted firms in Tehran stock exchange. The influences of eight explanatory variables on dependent variable of Internal control material weakness were tested to find the answer of the hypothesis. Analyzing combined regression showed that there is a positive, significant relation between logarithms of share price multiplied share numbers, Inventory divided by total assets and loss with Internal control material weakness. There may seem no relation of foreign currency translation, the growth in revenue, the market to book ratio, Altman’s Z-Score, and Current liabilities plus long-term debt divided by assets with Internal control material weakness. Therefore, we may conclude that material weakness in auditor reports have been influenced by some monetary criterion.

The purpose of this study is investigating Factors that influencing the Internal auditing effectiveness and then evaluating the role of this department in risk management and Internal controls of Keshavarzi bank. This research is applied and a descriptive. Required data were collected from 78 bank experts in different organizational categories including Internal auditors and inspectors, senior managers and experts in charge of Keshavarzi bank by questionnaire in 2019. The research hypotheses were analyzed by using SPSS software and the statistical method of Smart PLS software with structural equation modeling. The results showed that the Factors of Internal auditing independence, Internal auditor’ s competence, management support of Internal audit, Internal auditing size and the relationship of Internal and independent auditors had a significant positive effect on the effectiveness of Internal auditing. Also, the effectiveness of Internal auditing improves the bank’ s Internal controls but does not have a significant impact on improving bank risk management. Based on the results of this study, it is better to involve Internal auditors with risk management in the risk assessment process, setting up an Internal auditing program with a risk-based approach to identify the priorities of the Internal auditors’ activity, to providing a more effective Internal audit in Keshavarzi bank.

Ethical conduct is considered as one of the conditions for the survival of the Internal audit profession. Decisions that are ethically ambiguous can lead to financial reporting errors. This study is the ethical Factors of Internal audit executive reporting that describes the Internal auditor's relationship with the organization. For this purpose, the ethical process thinking model is used in which the three ethical Factors of perceptions, information, and judgment based on decision-making in Internal audit reporting are examined. The research tool is a questionnaire which after localization distributed and collected among the statistical population in 2020. The statistical population of the auditors' research are 417 members of the Iranian Association of Internal Auditors, and 200 people are selected as a statistical sample using Cochran's formula. Finally, the responses were analyzed through structural equations. The results show a two-way relationship between the Internal auditor's perception of management activities and the use of information technology by the Internal auditor, as well as a one-way relationship between the Internal auditor's perception of management activities and judgment. Decision-making has technology with judgment and judgment with decisionmaking, and the relationship between judgment and decision-making is stronger than other relationships.