The aim of this study was to evaluate the effects of financial knowledge and financial socialization on financial satisfaction considering the role of attitude towards financial risk and financial behavior. This study was a descriptive-correlation based on gathering information and an applied research based on its purpose. The statistical population of research consists of all investors in investing funds in Tehran whom have active trading code in year 1397. Referring to Cochran’ s sampling formula, a number of 384 investors were selected among 2333558 investors through in access sampling method and validated questionnaires of study distributed among them. The validity of questionnaires assessed by experts and its reliability evaluated by Cronbach’ s alpha, which found greater than 0. 7 for all variables. The structural equation modeling used to analyze data and test hypotheses. Findings showed that there is positive and significant relationship between financial knowledge and financial socialization with attitude toward risk and investors financial behavior. Also, the attitudes toward risk and investors financial behavior have positive and significant effects on the financial satisfaction. The results showed that financial knowledge and financial socialization have direct and inverse effect on the financial satisfaction respectively and, two variables attitude toward risk and financial behavior, have mediating role in their relationship with financial satisfaction.

Purpose: The purpose of this research was the effect of financial education on financial knowledge, financial attitude and financial behavior of management and accounting students of Mashhad. Methodology: The statistical population of the research was management and accounting students of Mashhad city in Razavi Khorasan province. 400 questionnaires were collected and structural equation modeling method was used. The method of data collection is library and field method with questionnaire distribution. This research is an applied and descriptive survey, and the data collection was a questionnaire prepared from several standard questionnaires that were integrated by the researcher. To test the hypotheses, correlation test method, structural equation model and regression (path analysis) were used in SmartPLS. Findings: The results showed that the effect of financial education on financial attitude, knowledge and behavior was confirmed. The effect of financial attitude variable on financial behavior was positive and significant, and the effect of financial knowledge on financial behavior was positive and significant. Originality: Many studies have been conducted on the factors affecting financial education. The present study has been conducted by examining the impact of financial education on components such as financial knowledge, financial attitude and financial behavior in a certain group of people (students) who are responsible for the future of the society. Therefore, in this sense, it adds to the existing literature.

Introduction: The risk of being affected by infectious diseases in dentistry directly depends upon the degree of contact with body liquids, such as blood and saliva, as well as the working tools. Different micro-organisms including the viruses causing AIDS and Hepatitis B as well as oral thrush are possible to be transferred in dentistry. According to the Dental intervention (FDI), it is suggested that all dental patients, in spite of the healthy look, are considered to be infective. Therefore, the health principles and protective and safety methods must be observed in all the sequences to prevent cross-infection. Thus, the present study seeks to investigate the degree to which the dentists in Isfahan respect and approach to such standards.Materials and Methods: This is a cross-sectional descriptive study. In order to answer the questions of the study (as found in tables 1&2), the data related to the participants’ attitudes and performance were collected by having them fill out a questionnaire and a checklist. A total of 140 dentists in Isfahan were selected through a random sampling in 1385 (HS). The data collected was then evaluated with SPSS.Results: The mean score obtained from the attitude-related questions was 5.36. Also, the mean score of performance-related questions was found to be 8.03. No significant relation was found between the dentists` attitudes and the years of service (P=0.092, r=0.17). No significant relation was found between the dentists` performance and the years of service (P=0.12, r=0.15). No significant relation was found between the dentists` attitudes and their performance (P=0.1, r=0.16).

financial literacy is a combination of knowledge, consciousness, skills, attitudes and behavior. that is necessary for making the right financial decisions. Today, due to the complexity of financial markets, the development of the scope of financial institutions and the efforts of individuals to Increasing the share of financial markets, the importance of knowing financial literacy is Necessary. financial literacy and understanding of its implications for students are of particular importance. Because financial decisions taken during the student period have an important role in their financial condition after graduation. One of the essential elements of financial literacy is financial behaviors such as cost planning and saving a margin of financial security, and certain behaviors such as excessive use of financial resources can threaten financial health. Another is financial attitude, financial literacy definition shows that even if a person has sufficient financial knowledge and ability to perform financial activities, his attitude effective to his decision. The purpose of this study was to investigate financial literacy and its relationship with financial behavior and financial attitude. The method of this descriptive-correlational research is statistical. The statistical population includes all students of the Parandak Institute. The sample consists of 200 students. Data were collected by a questionnaire and analyzed by SPSS software.

BACKGROUND AND OBJECTIVES: The financial literacy is required as an ability for investor who require making decisions in a complex financial scenario. Therefore, the aim of the study was to investigation the effect of human resource’ s financial literacy and risk attitude on investment motivation in joint venture funds in Iran. METHODS: The present study is descriptive-applied. the data was gathered using the literature review and survey information and data gathering method, was according to semi-structural questionnaire. The population included all individuals and Mutual Funds (MF) investors. The sample size was selected using Morgan table and 384 people. In order to analyze data, SPSS19 statistical method and correlation coefficient test, multivariate regression analysis and determination coefficient (R2) and variance analysis were utilized. FINDINGS: Generally, the results indicated that the human resource’ s financial literacy and attitude toward risk has significant influence on investor motivation in joint venture funds in Iran. Because, determination coefficient (R2) resulting from regression suggests that variables related to investors financial literacy (as independent variables included: ability to interact and communication with financial concepts, financial concepts knowledge, skills in managing personal financial affairs, skillful in using appropriate financial decisions, confidence in effective planning for future financial needs, financial literacy in the field of financial jobs, knowledge of statistics and financial mathematics concepts and knowledge of computer concepts) explain 73% of motivation in joint venture funds in Iran (as dependent variable). CONCLUSION: The results showed that human resource’ s financial literacy and attitude influenced on risk attitude on investment motivation in joint venture funds in Iran. Hence, the outcome can be useful for investors in process of policy makers in joint venture funds from of in Iran.

This study examines the factors affecting an auditor independence, considering the Iranian auditors’ and financial directors’ attitude of auditor independence. To examine auditors’ and financial managers’ attitude of this key concept, the study uses the seven main indicators effective on the auditor's independence. The required data is collected through questionnaires distributed among all employees in the IACPA firms and financial managers of firms listed in the Tehran Stock Exchange in 2016. Research findings show that despite a general agreement between auditors and financial managers on factors affecting an auditor independence, they believe that the intensity of the indicators effect on an auditor independence is significantly different, so that the effects of all seven indicators emerged from the auditors factor analysis are considered more intense.

This article investigates the problem of simultaneous attitude and vibration control of a flexible spacecraft to perform high precision attitude maneuvers and reduce vibrations caused by the flexible panel excitations in the presence of external disturbances, system uncertainties, and actuator faults. Adaptive integral sliding mode control is used in conjunction with an attitude actuator fault iterative learning observer (based on sliding mode) to develop an active fault tolerant algorithm considering rigid-flexible body dynamic interactions. The discontinuous structure of fault-tolerant control led to discontinuous commands in the control signal, resulting in chattering. This issue was resolved by introducing an adaptive rule for the sliding surface. Furthermore, the utilization of the sign function in the iterative learning observer for estimating actuator faults has not only enhanced its robustness to external disturbances through a straightforward design, but has also led to a decrease in computing workload. The strain rate feedback control algorithm has been employed with the use of piezoelectric sensor/actuator patches to minimize residual vibrations caused by rigid-flexible body dynamic interactions and the effect of attitude actuator faults. Lyapunov's law ensures finite-time overall system stability even with fully coupled rigid-flexible nonlinear dynamics. Numerical simulations demonstrate the performance and advantages of the proposed system compared to other conventional approaches.

Introduction: Content and procedures of social responsibility reporting are different in various countries since there exist main differences among countries in various aspects. Therefore, regarding the different social and environmental conditions in Iran in relation to other countries, it is expected that the expectation and demand of beneficiaries and users will differ in disclosing social responsibility. Hence, the current research identifies the concept of social responsibility and presents a compiled framework on the content of social reporting in Iran at the same time.Method: This research is a descriptive survey, and the attitude of the beneficiaries and users toward financial statements on the importance of different subjects in social responsibilities has been investigated by a designed-researcher questionnaire according to the importance and subject of the research in 2013. The statistical sample of the research has been selected by convenience sampling method, and the collected data have been analyzed by means of Wilcoxon Signed-Ranks Test, One-Sample T-Test, and Repeated Measure Design.Results: Most of the respondents expect that the companies have some disclosures on their own social responsibilities, and they should include the following subjects respectively in the social reporting: “Health and Safety”, “Energy”, “Fair Activity Procedures”, “Environmental Subjects”, “Human Resources”, and “Involvement in Social Activities”.Conclusion: From the viewpoint of financial statements users, corporate social responsibilities is very important. Therefore, companies should be aware of the requirements and expectations of users about social reporting and the companies should try to meet their needs.