The present study examines the ability of internal auditors in motivating the audience, conveying the message and oral presentation on the acceptance of their recommendations by the internal auditor, members of the audit committee and members of the board. The present research in terms of purpose is in the category of applied research, In terms of method and nature, it is of descriptive-survey type. The statistical population includes internal auditors, internal audit managers and audit committee members. The research has happened in the first quarter of year 1400. The statistical population of the study is indeterminate and the statistical sample was determined randomly using the Cochran formula of 384 people. For testing our hypotheses we used Structural equation modeling The results of hypothesis testing showed that motivation and message transmission skills have a positive and significant effect on the acceptance of internal auditors› suggestions. The results of the study indicate that the application of persuasive skills by internal auditors can increase the likelihood of accepting their suggestions. The results also indicated that gender, experience and organizational status were associated with acceptance of auditors› recommendations.

Introduction: Alternative punishments of imprisonment, which are called as a new approach of the penal system to fight against the negative consequences of prison, have many effects and consequences that need to be investigated. Therefore, in this study, while examining the types of alternative punishments, the moral and social effects of the implementation of these punishments have been explored. Materials and Methods: The present study was conducted using an analytical-descriptive method. In this study, in order to provide an appropriate answer to the question presented, by referring to the theoretical bases (books) and articles published in the ISC, Magiran, Civilica, SID and Ensani in the years 2011 to 2023 and with the method of extracting the existing legal provisions, the effectiveness of this type of punishment was also criticized in reaching the intended goals. Conclusion: The results of this study show that with the implementation of such punishments, the level of public trust, the growth of morals and social capital in the society will also improve. Therefore, the implementation of these punishments, while reducing the criminal population of prisoners and reforming them, provides better implementation of social justice and improvement of public trust, emotional and financial support for the families of criminals

Objectives: This policy brief focuses on the design, implementation, and evaluation of a digital escape room for undergraduate anesthesia students at Kashan University of Medical Sciences, aiming to provide innovative methods for assessing their skills and knowledge.Methods: An interventional study was conducted with 19 eighth-semester anesthesia students at Kashan University of Medical Sciences. A digital escape room was designed based on the EscapED framework and integrated into the clinical anesthesia curriculum. Student learning outcomes were assessed through a post-intervention knowledge test, while perceptions and satisfaction were evaluated using a researcher-developed questionnaire. Data were analyzed using descriptive and inferential statistics.Results: Students achieved a high mean score of 36.38 ± 3.77 out of 40. Approximately 88% of participants expressed high satisfaction with the experience, and 79% considered it an engaging and challenging educational method. Three implementation strategies were proposed: full integration into the curriculum, voluntary supplementary use, and phased pilot implementation followed by broader adoption.Conclusion: The study emphasizes the value of integrating digital escape rooms into educational programs and assessments, recommending that policymakers and universities invest in faculty training and establish suitable infrastructure to implement this method in medical education effectively.

Competition law is a newcomer to the legal system recently. A sound understanding of competition policy can provide us with sufficient bases to apply a fundamental and normative view of the issues of competition law. The difference in supervision and regulation determines how the market functions and in order to understand this difference one must understand competition policy. Competition policy may be based on governmental support for national production and industry or on a non-interventional and regulatory posture. Moreover, supervision, based on the principle of non-intervention in the market mechanism, is rooted in liberal ideas; however, regulation, whether as a rule or an exception, is based on the assertion that the market has been ineffective in attaining its goals. Therefore, the government will resort to interventions to regulate inefficiencies.  This paper aims to analyze Supervisory Authority in implementing Competitive Policy by employing the description method. In this article the author tries to first delineate competition policy, its related requirements and imposed deviations to the market. Then, by defining the supervisory entity and clarifying its distinction from the regulatory institutions, the author considers the characteristics of an appropriate supervisory entity conducting a comparative study of this issue in Iran and the U.S.A. This form of Competition policy because of its applicable experiences which have been well described by recent scholarship is considered suitable for the native system.

The message of economic globalisation expands transactions of goods between countries and makes it inevitable to constitute appropriate foundations for the world trade expansion. This requires suitable customs to handle this immense trade volume. An effective and efficient customs, not only help the government to implement national and international measures, but also can generate a stable stream of income. On the other hand, it brings a vivid flow of in-out of goods that would also assist economic decision makers. One of the defined systems aiming at fulfilling this objective is Automated Systems for Customs and Management (ASYCUDA). Since 1996, Iran customs has launched ASYCUDA, the system recommended by the United Nations to facilitate trade. The present paper is derived from a research project titled "The efficiency of ASYCUDA System in Irans customs in the Eyes Staff and Forwarders". The method employed in this study was elevating description. The highlights of the study results are as follows: From the view of forwarders ASYCUDA system does not have any effect on the expedition and easiness of their tasks. Both staff and forwarders see no effects of the system on custom services quality or sliding the fallacies down. Staffs view the system as having no effects on their skills. Forwarders see it as ineffective in bringing costs down.