Purpose: The aim of this study is to report a successful management of a sever nonspecific chronic low back pain relating to visceral stiffness and altered respiratory pattern. Clinical Findings: A 33-year-old female with nonspecific low back pain, with abnormal visceral stiffness, pain in the right abdominal side, pain and tenderness in areas of pelvic and respiratory diaphragms and inability in diaphragmatic breathing. Pain severity was reported as 10 based on VAS. MRI findings showed intervertebral disc protrusion at L5-S1 level. Diagnosis: Pain derived from visceral spasms. Management: Four sessions of visceral MANIPULATION with diaphragmatic breathing exercises and general stretching exercises. Results: At the end of 1st session, the pain severity was improved for 80%, at the end of 2nd session the patient was able to perform perfect diaphragmatic breathing and pain severity was reported 3 based on Visual Analogue Scale (VAS). After 3rd session, pain was felt only at the time of wake up.

Managers accomplish earning management through real earning MANIPULATION and accrual earning MANIPULATION. Accomplishment of both options of earnings management has relative restrictions and relative costs. The problem is whether earning management choices accomplish simultaneously or one option accomplished before another. Therefore, the aim objective of this paper is to determine the substitutive relation between earning management choices (i.e. real earning management and accrual management). For hypothesis test in this study, data for 117 listed companies on Tehran Stock Exchange for period of 1380–1388 is used. To test research hypotheses, Hausman test and multiple regression model approach is applied. The results of this research indicate a substitutive relation between accrual earning management and real earning management. Also the results indicate that managers determine real earning management before accrual earning management.

Public confidence in the fairness of stock markets increases their efficiency and liquidity. Manipulating stock market destroys its coherence and decreases public confidence about the authenticity of the market. MANIPULATION of market leads to false and nominal prices and creates misleading appearance of market activity trend.To support the capital market investors, legal systems principally banned MANIPULATION of stock market and have set penalty.Elements of market MANIPULATION crime and prescribed penalties are different in different legal systems with the approval of stock market law in 2005 and according to Article 46 of this law, MANIPULATION of stock market was considered a crime and its punishment was determined.

Dominance is one of the most vital and creative key terms which bounds up with the linguistic approach to formalism. According to critics' definitions, "Dominance" has the potential to govern the elements of structure. It is palpable to that the consistency of structure and coherence is indebted to "Dominance" so that we can argue that comprehensiveness of this element is a kind of guaranty for understanding the elegancy of form and structure of poems. This dominance rules over other elements of language poetry and locates them in the right position. We can maintain that "dominance" emerges in the exterior aspects of structure through symbols, repetition of lines, and mottos, proverbs, and other kinds of repetition. Furthermore, "Dominance" has some crucial functions which are extremely imperative for recognizing external aspect of pomes. To enrich the orchestration, making a skeleton for structure, monotone, fragmentation of structure, open end ness of poem, reasonable the verse and another important function. In this article, the functions of Dominance which is an essential element in the surface of contemporary poetry in Iran, will be fully discussed.