Background and Aim: Hearing process for daily activities of normal people is possible without special effort, and yet, in peoples suffering from hearing loss-with or without hearing aids – it mandates effort. The stress and fatigue secondary to this effort and concentration to percieve the speech have negative effects on these individuals’ performance. This challenge affects a big population in the community. This is more prominent in difficult hearing situations and noisy environments. Therefore, it seems to be important to assess listening effort, its physiopathology, and the contributing factors, and when possible, provide ways to manage it and decrease its negative effects on these individuals’ quality of life. Materials and Methods: To collect data for the current study, we performed a search of the relevant articles using several keywords, including: listening effort, listening fatigue, hearing loss, and hearing aid, in ScienceDirect, GoogleScholar, Scopus, and PubMed databases, published between 1975 and 2018. Conclusion: According to the results, the listening effort is not well studied yet. But it could affect other cognitive activities and lead to fatigue and increase stressing and consequently negatively impact the quality of life. Therefore, conducting more studies in this domain and considering its importance in future studies is necessary.

Audit fee, which is one of the signs of an audit effort, is an important factor in the acceptance or rejection of an audit by owners and auditors. The characteristics of the client and especially the characteristics of financial reporting are important factors that can affect the timing of the audit and subsequently the audit fee. The main purpose of this research is to investigate the relationship between accounting comparability (as qualitative financial reporting characteristic) and audit fees. For this purpose, a sample of 70 companies listed in Tehran Stock Exchange between 2015 and 2019 has been studied. Research hypotheses have been tested using regression analysis based on cross-sectional data. Evidence shows that there is a negative and significant relationship between the accounting comparability and audit fees. This result can be interpreted in terms of inherent risk of audit and information efficiency, because accounting comparability reduces audit risk and evidence acquisition costs. Also, the results show that there is a significant negative relationship between comparability and audit delay. In addition, the results suggest that there is not a significant negative relationship between audit fees and board independent, ownership concentration, and institutional ownership as corporate governance mechanisms.

Tax revenues are considered one of the best and most reliable sources of income for governments, and are one of the most fundamental tools for the economic development of any country. The stability and continuity of tax collection leads to stability in the government's planning to provide the services needed by the country in various fields. Hence, in order to plan as well as possible to increase tax revenues, it is necessary to know about the tax efforts of the provinces of the country. Tax effort indicates the extent or limits in which the government has been able to discover existing tax bases and utilize its tax capacity. Therefore, the main purpose of this study is to calculate the tax effort of Iran's provinces. In this regard, first the tax ratio model of Iran's provinces has been estimated using spatial econometric methods. After estimating the model, the tax capacity of the country's provinces was calculated and used to compute the tax effort of each province. The results of this study show that during the study period, the tax effort index of all provinces of Iran except Tehran province is less than 0.84, indicating very low tax effort of the country's provinces. Tehran province's tax effort index was also between 0.85 and 1.24. Therefore, it can be said that all provinces of the country except Tehran province have low tax performance and there are many unused tax capacities in these provinces.

Accuracy in estimating the needed effort for software development caused software effort estimation to be a challenging issue. Beside estimation of total effort, determining the effort elapsed in each software development step is very important because any mistakes in enterprise resource planning can lead to project failure. In this paper, a Bayesian belief network was proposed based on effective components and software development process. In this model, the feedback loops are considered between development steps provided that the return rates are different for each project. Different return rates help us determine the percentages of the elapsed effort in each software development step, distinctively. Moreover, the error measurement resulted from optimized effort estimation and the optimal coefficients to modify the model are sought. The results of the comparison between the proposed model and other models showed that the model has the capability to highly accurately estimate the total effort (with the marginal error of about 0.114) and to estimate the effort elapsed in each software development step.

The lack of motivation and fading of trust between the government and employees (public-private) is one of the important issues of the country's management system, and one of the most effective strategies to get out of this crisis is the mujahidan spirit of the employees. This research was conducted with the foundation's qualitative data method, and the main tool for data collection is interview. The data was coded with Atlas T software, and the sampling method was carried out with a purposeful and snowball technique from the statistical community of managers and academic elites of Agh province. Results This study led to the identification of 169 codes, 20 concepts and 6 main categories. The findings were categorized into 6 categories including causal conditions, context, intervention, central phenomenon, strategies and consequences. The findings indicate that mixed-media warfare, incompetent management, hypocrisy, corruption and toxic organizational culture as interfering factors, passionate leadership, employee empowerment and motivational policies as causal factors and dignity-oriented and task-oriented as employees' strategy for mujahidat It is an organization