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.

Establishing effective internal controls has always been one of the corporate governance elements. It has been a long time since internal controls are the major concern for managers, investors and other interested parties, because they are aware of the vitality of such controls in achieving goals of an economic unit. The aim of this research is to examine The effect of internal control material weaknesses on investment inefficiency. Accordingly, a number of 122 stock exchange companies in Tehran have been selected in a 5 years period from 2011 to 2015, after utilizing a systematic removal method. We have used panel data regression technique in order to analyze data and hypothesis test. The findings of this research show that there is a meaningful positive relation between material weaknesses of internal controls and investment inefficiency. In fact, the results explain that existence of material weaknesses in internal controls leads to investment inefficiency in companies, and therefore, the necessity of implementing effective internal controls in the organizations by the managers is more reasonable than before.

Firms follow different business strategies. Recent researches introduce two kinds of strategies called “ prospector” and “ defender” strategies. Organizational theory suggests that prospectors probably have weaker internal controls and more audit report delay than defenders. Hence, the main goal of this research is to examine this theory in firms listed in Tehran Stock Exchange. To measure the kind of business strategy, the study employs Rezaee et al. (2013) model and to recognize material weaknesses of Internal Controls it uses external audit reports like Munsif et al. (2012). The sample consists of 127 firms during 2012-2015. Findings imply that “ prospector” firms have significantly weaker internal controls in audit report than defender firms. However, prospectors have fewer audits report delay than defenders. Findings of the first and second research hypotheses test confirm organizational theory and indicate that business strategy is a useful indicator for evaluating firms’ internal control strength. However, the findings of the third hypothesis test do not confirm this theory.

Tracking of macro financial corruptions in many countries have shown that how weakness in internal control can lead to significant and main distortions in financial statements. Regarding the importance of these controls, the present study was focused on the effect of accounting quality on important weaknesses of the internal control. In order to evaluate of this hypothesis, the effect of independent variables of operating cash items, total accruals, operating accruals items and investing accruals items were investigated as measurement of accounting quality on the dependent variable, which is the internal control material weaknesses. The statistical population of the study consisted of the 129 companies that meet definite conditions and listed in Tehran Stock Exchange during 1390-1394. Regression analysis showed that the total accrual items and operating accruals items have a significant positive effect on control material weaknesses and invest accruals items and operating cash items with internal control weaknesses had a significantly negative relationship.

BACKGROUND AND OBJECTIVES: Establishing a good sound waste management system for a community requires a comprehensive knowledge of the current status and issues involved in present waste management system. This research was conducted to identify and prioritize waste management weaknesses in Saravan village of Guilan province, Iran. METHODS: Data were gathered through a descriptive-analytical approach using a purposive sampling and researcher-made questionnaire method. Waste management weaknesses were prioritized by Analytic Hierarchy Process (AHP), Fuzzy Analytic Hierarchy Process (FAHP), and Analytic Network Process (ANP). FINDINGS: The most important weakness of rural waste management in the study area was waste management structure, equipment, and infrastructures weakness (index C) with relative importance values of 38. 1% in AHP, 37. 3% in FAHP, and 38. 2% in ANP approaches. The village inhabitants’ weakness (index B) with relative importance values of 16. 5% in AHP, 17. 2% in FAHP, and 1. 4% in ANP had the lowest priority among studied weaknesses. Workforce weakness (index A), and educational and cultural weakness (index D) were the second and third important weaknesses, respectively. The most important sub-indices weakness of these weakness indices were non-compliance of Rural Municipality Manager (RMM) with waste management standards, rules, and regulations; Waste disposal by the village inhabitants at the nearest site; failure to establish a solid waste fix station in the village; and lack of training and awareness of villagers about waste management. CONCLUSION: In order to establish a successful waste management system in rural areas, it is recommended to develop a comprehensive strategy that involves aspects such as; establishing proper waste management infrastructures, employment of skilled staff, and conducting training plans and motivational programs for staff and inhabitants.

Introduction: Medical education is changing. Therefore, teachers need to evaluate their performance and try to maximize learning. Learning theories can provide insight in this important issue. This study aimed to review the strengths and weaknesses of learning theories including behavioral, cognitive and humanistic theories.Methods: In this study, some literatures related to learning theories including books and articles were selected. Then the selected texts were examined in terms of strengths and weaknesses of learning theories.Results: Results showed that behavioral theories are simple, and easy to use. Learner focused on a clear goal. Cognitive learning theories such as information processing, Gestalt and constructive theories promote critical thinking and problem solving. Therefore, learner can face better to real life. In humanistic learning theory, learner focuses to learn his or her own required things, which their ultimate need is self-actualization. Self-learning is one of the most famous educational principle in this approach which is led to self-direction.Conclusion: Each theory deals with one aspect of learning. Thus, each one has the specific strengths and weaknesses. Instructors and educational planners need to consider these cases for its best application.

According to audit standards, internal controls affect the auditor’s reliance on collected auditing evidence and the process of determining the type, nature, and timing of engagement and the range of audit methods. This research aims at exploring the effects of internal controls quality on audit report lag on the firms enlisted in Tehran Stock Exchange. To this end, the research data for the period after the enactment of internal controls instructions, during the years from 2012 to 2015 were analyzed. The results indicate a significant, positive relationship between internal control weaknesses and audit report lag. In other words, not weakness in internal controls is associated with punctual audit report. The research findings provide empirical evidence regarding the common viewpoint in audit standards, based on which internal controls affect the process of determining the timing of audit engagement.