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The purpose of this paper is to assess the internal auditing practices on the financial performance of Tehran Stock Exchangelisted companies and to consider the effect of a contextual factor-Political influence on this relationship. While much empirical works have given diverse reasons for the poor financial performance of TSEs, research evidence of the impact of internal auditing practices on the financial performance of TSEs in the Iran context is scanty.The study found no strong associationbetween internal auditing practices and financial performanceof TSEs and those political influences do not significantlyimpact this relationship. The weak association betweeninternal auditing practice sand financial performances isattributed to these enterprises’ inadequacy and poorimplementation of internal auditing practices. Where internalauditing is de-emphasized it cannot impact positivelyonperformance.

Medical Tourism forms a significant proportion of less developed countries’ income. With regard to Iran’s attractiveness for tourists and big advantages of developing this industry in the country and lack of researches in this field, identification of motivations of medical tourists for choosing Iran, can significantly improve this burgeoning industry. Statistical population of this research is foreign medical tourists which have traveled to Iran for medical treatments. The data is gathered through distributing 56 questionnaires consist of 38 questions between medical tourists which were chosen by the method of convenience sampling. For testing the conceptual model multi linear regression has been applied. Results showed that while treatment cost, waiting time, treatment options, medical facilities and sociological factors are significantly and positively influential on medical tourists’ motivation, service quality, political conditions and tourist attractions has not any significant influence on medical tourists’ motivation. Therefore, we suggest concentrating the investment on the first 5 above mentioned factors in marketing plans and considering prevention of bad effects of the other factors.

The transactions within the retail sector often require face-to-face interactions between buyers and sellers. In most cases, consumption and production of retail services take place in very close proximity. This paper aimed at determining the location preference of shop/ retail uses in urban areas in Lagos State, Nigeria. In other to achieve this, the following research questions are raised (1) what are the location preferences for a prospective shop owner? (2)What are the factors affecting the decision of a retailer to locate his/her shop (3) what are the available facilities within the shops. The findings revealed that apart from accessibility which serves as the base/preference for location of any land uses, the type of goods sold is the most important factor when it comes to location preferences for shops / retail outlets. Proximity to manufacturer was ranked last on the list. It is concluded that proximity to manufacturers factory is not a serious determinant in sitting shops which show that where the goods is produced is not the concern of the shopper.

In this paper an attempt has been made to study the efficiency of randomized block designs with two missing values. Consequently, we have obtained explicit expressions for the variances of the elementary treatment contrasts, average variance and the loss of efficiency in randomized block designs due to two missing values. Further we have also tabulated the loss of efficiency for various values of and where are respectively representing the number of treatments and the number of blocks in the randomized block designs.

The most important principle in public participation activities, capacity and mobilization of local communities through social structuring and new organization of people accepted by rural communities. Carbon sequestration project strategy based on a bottom-up planning and that executive strategies based on three principles of development needs, environmental issues and socio-economy issues has been reclamation and participatory management of natural resources. The research aimed to measurement Beneficiaries tendency of watershed in Gurpan area than participation in international carbon sequestration project and it factors affecting implementation in the area. The required data were collected with using a questionnaire. Statistical community consisted of 2335 person and sample size is 330 person which obtained by simple random sampling method. The dependent variable of this research, Persons tendency to participate in implementation of carbon sequestration project and the independent variable of individual, agricultural, economic, social ,educational and extension characteristics of persons and persons knowledge, persons attitude, and persons tendency to participate in the project. For reliability of the questionnaire used the comments of professors and experts. And its validity was assessed by Cronbach's alpha test. To express descriptive characteristics factors, were used descriptive statistics of frequency, percentage, mean and standard deviation according to the measurement scale. The results showed that the respondents' knowledge of the project is moderate, attitude in the upper and positive, and tendency to participate in the project and tendency to the formation of rural development groups is moderate. In general, the tendency of people to participate in this project was moderate to high. Whatever the more knowledge of persons about the project, tendency of persons are more positive, and therefore will be more tendency to participate in the project.

Originally developed as an antibiotic Minocycline has shown a variety of aspects that makes Minocycline a versatile molecule with diversified roles. Beside an antibiotic it has proven to be beneficial in different disorders and the potential of Minocycline to attenuate the severity of disease like stroke, cerebral ischemia, multiple sclerosis, spinal-cord injury, Parkinson’s disease, epeilepsy, traumatic brain injury, Huntington’s disease, and amyotrophic lateral sclerosis and Alzheimer’s disease makes it a centre of fascination in research circles. Despite progress in understanding the pathogenesis of several neurological disorders, our knowledge of the mechanisms leading to neuronal cell loss, glial dysfunction, and vascular remodeling is incomplete. In this review, we describe the evidences and various mechanisms which may be responsible for the efficacy of Minocycline in several neurological disorders and introduce the emerging investigation of minocycline in clinical neurology. The encouraging results of minocycline in experimental neurology make it a potential therapeutic target in human neurological diseas

Bullwhip effect is a phenomenon of increase in variation of demand as one move up the supply chain. Bullwhip effect has adverse effects on the sustainable growth of the industries. Bullwhip effect is very predominant in case of seasonal products. In this paper author has identified the major factors that affects the Bullwhip effect, and has derived a Multi-level model of these factors, on the basis of their contextual relationship, using Interpretive Structural Modelling (ISM) technique.

The objective of this paper is to explore the role networking play in making small scale business activities more sustainable. Using a sample of 320 women small scale business operators from the Mfantsiman district of Ghana, the study adopts the multinomial logit as well as ordinary least square (OLS) estimation techniques to determine the effects of number of network on start-up capital and credit amount. The central focus of the paper is to discuss the role of networking in making women more innovative in sourcing for start-up and top-up capital for business activities. The paper establishes that belonging to more than three networks significantly reduces the quantum of credit that women business operators can access thus it is one network that significantly determines credit size for business expansion but at the start –up stage, more networks is vital in sourcing for start-up capital from other sources. The paper recommends that networking should be used by women not only at the start-up stage but also the later stages when financing needs becomes more crucial for business expansion, it is important for women to stay with an established network. Besides networking, the paper offers recommendations on ‘flexible’ repayment schedule as a way of increasing credit duration for greater access to loans. The paper offers policy recommendations to assist in building stronger entrepreneurial network in order to ensure sustainable entrepreneurship.

In this paper, quasi T-flat, the xi T- flat, and phi T-flat trans-Sasakian manifolds are studied. It is proved that quasi T-flat, the xi T- flat, and phi T-flat trans-Sasakian manifolds are Einstein under the condition

The partial substitution of the ureter using a pediculated double short segments of the ileum is a technique used to re-establish ureteral transit and preserve the renal unit, following the resection of extensive ureteral lesions. Standard surgical procedure for an ileoureteroplasty consists of isolating an ileal duct of equal or greater length than the ureteral defect and interposing it in the urinary tract in an isoperistaltic direction.Monti described a surgical technique that allows for the creation of catheterizable stomas in continent urinary diversions, using the Mitrofanoff principle. These passageways were created from one or several 2.5 cm long ileal sections by means of their detubulization and transverse retubulization.