This research studied the effect of the implementation of accounting standards on the quality of the financial reporting in Tehran Stock Exchange companies. Financial reporting includes a wide range of reports among which the financial statements are very essential. The quality of the financial reporting is indeed the ability of the financial statements to convey the information of the companies’ operation in general and for prediction of the expected cash flows for the investors in particular. In this research we have used the concept of relevant value from the earnings management indexes analysis to find the effects of implementing the accounting standards on the quality of the financial reporting.The statistical population of the research includes all listed companies in Tehran Stock Exchange, which the sample of this research contains 64 companies. The statistical analysis has been done using linear regression and paired difference test. The obtained results show that the implementation of the accounting standards decreases the earnings management. Moreover, the reported accounting values under the accounting standards have the relevant value.

The significance of wireless sensor networks (WSNs) has developed greatly in the last decade, denoting out the important requirement for expandable and energy-efficient routing and data grouping and clustering protocols regarding large-scale encompassment. Most of the study in this field has worked on energy-efficient results, but has not completely evaluated the network efficiency, e.g. in terms of data grouping speed and time. The main goal of this paper is to provide a useful fully-allocated deduction algorithm for clustering, based on supported generation. The algorithm chooses cluster heads, based on a different set of universal and local specification, which finally accomplishes, under the energy conditions, aggregates network efficiency. Analyzing the algorithm execution shows an improvement in yield in more than 40% correlated to HEED scheme. This benefit is shown in terms of network dependability, data collection quality and transmission cost.

This paper discusses the short-term prediction of wind power and wind speed. The test data is collected at a wind power station in 30 seconds interval. A time-series model and a neural network prediction model are applied for predicting the wind speed and wind power predictions. The performances of prediction of different time points are compared.

Objectives: The objective of the study is to report the association between the phenotype of the Turner syndrome with that of its karyotype and the parental origin of the X. Material and Methods: Cytogenetic analysis by GTG banding method was performed in 11 female probands, referred to division of Human Genetics, Department of Anatomy, St. John’s Medical College, Bangalore, India to confirm the Turner syndrome (TS). After obtaining an informed consent from the confirmed TS female, parental origin of X was determined by using X chromosome specific Short Tandem Repeat (STR) markers. Results: In 11 female probands, one had X structural abnormality; 2 had X-mosaicism and 8 had 45, X. The determined parental origin of X was maternal in 8 (72.7%) and paternal in 3 (27.2%). The typical Turner phenotype and psychosocial traits were observed only in the probands with maternal origin of X. Turner stigmata were observed in 54.16% of subjects irrespective of the parental origin; with maternal X (8) it was 73.42% and with Xp (3), it was 26.57%. On correlation, ≥ 50% of probands with maternally derived X had higher degree of Turner stigmata. Conclusion: In the present study, the Turner syndrome features were seemed to be associated with the maternal origin of X.

This paper aims at studying the position of sustainable architecture in Iranian houses after modernism. The research methodology is based on library sources and based on case study with the population including 20 houses in Iran. Due to the important of giving sustainable approaches for solving the residing problems after modernism, such research seems necessary. The results of the study indicates that for promoting the sustainable level in Iran's architectures, there needs promoting the culture, technology, connections and improving the economic conditions. On the other hand, for compensating the available gaps in architecture, we shall approach to living style upon management of lifestyle. Therefore, management of cultural area in Iranian architectural sustainability is more important. The obtained evidences and studies in energy indicates that the easiest, most logic and most reachable renewable energy in Iran is solar energy which provide the general mechanism for benefiting from this energy.

In this paper, a new algorithm for segmentation of cursive words in handwritten documents is proposed. This includes extraction of words from script images using hyper-graph model for division. Hyper-graph model considers an image as packets of pixels which give sub-images in conclusion. These sub-images further segmented using selected set of features corresponding to a character. Segmentation is a necessary step in any recognition model. A better recognition rate is achieved if the characters of a word are accurately isolated. The proposed approach includes four generic steps: pre-processing, feature extraction, segmentation, extraction of separated characters. The system employs several pre-processing steps to extract handwritten words from documents, ancient written scripts, medical prescription, records and images. Morphological operations are employed on graphemes and words for feature extraction. This work considers processes like zone ratio, cross-point, majority area, end-point detection for creating a set of features for segmentation. This is first attempt to hybridize hyper-graph model and morphological operations and experimental results shows promising character recognition even in poorly handwritten documents.