Background: The Occupation-Based Practice (OBP) is a central core of occupational therapy (OT).It refers to using a meaningful occupation based on the client’s interests, needs, health and participation in daily life. This study aimed to explore the facilitators of implementing OBP among Iranian occupational therapists. Methods: Fourteen occupational therapists participated in this study. Da...

One of the mos t significant concerns of urban planners, at metropolitan cities, especially in old and worn out textures, is the reduction of the quality of life and the environment, so they are always seeking for a way to improve these qualities. Low level of available services and amenities, besides physical and social disorders, have caused numerous problems and have totally become as import...

Reproduction in fishes is regulated by external environmental factors that trigger internal mechanisms into action. The final event of the reproductive cycle, the release of eggs and sperm resulting in spawning, can be controlled by either placing the fish in an appropriate environment or by changing the fish’s internal regulating factors with injected hormones or other substances. The internal...

SWOT analysis is used extensively as an assessment and planning method, particularly in tourism planning. However, there are little documentations on application of SWOT analysis in ecotourism. An assessment on systematic use of SWOT analysis was carried out in the present study to highlight the applicability of the SWOT technique in detailed investigations. In this study, based on field survey...

Purpose - Earnings management is one of the agency problems in a company. Furthermore, it illustrates opportunistic behavior company managers and can be bad signal for stakeholders. This research was conducted with aim testing auditor industry specialization as moderator effect financial distress, tax planning, ownership structure, audit quality on earnings management.
 Research Method use...

The specific aim of this academic study is to investigate the possible impacts of external and internal factors in the unique process of privatization on the changes of management accounting practices in listed companies of Tehran Stock Exchange which more than 51% of this companies' shares have been transferred to the private sector. For this purpose, a theoretical framework scientifically bas...