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In the process of reporting accounting information, the auditor’s objective is to detect possible misstatements and errors in accounting information. Audit evidence aids auditors in providing reasonable assurance about the quality of financial reporting. Studying the quality of family firms’ financial reporting is of higher importance relative to non-family firms due to lower risk of accounting manipulation. Therefore, the purpose of this paper is to examine the relationship between family ownership structure and financial reporting quality from an auditing perspective.

To analyze the research hypotheses, the authors use a sample data consisted of 221 companies listed on the Tehran Stock Exchange (including 52 family and 169 non-family firms) over a five-year span from 2011 to 2015.

Using multivariate regression analysis of panel data, our results indicate that audit risk in family firms is lower than their counterparts. Likewise, the findings are indicative of lower audit fees paid by family firms as compared to non-family ones. The authors also find that auditors put more effort in family firms and thus audit effort is more significant for these kinds of firms.

The study focuses on family ownership and financial reporting quality in a developing country like Iran and the results of the study may be beneficial to other developing nations, as Iran stock market possesses some unique features which are not normally prevailing in other equity markets, even in the Middle East.

This paper aims to investigate Supply Chain (SC) Performance Measurement Systems (PMSs) (SCPMSs) that are suitable and applicable to evaluate SC performance during unexpected events such as global pandemics. Furthermore, the contribution of Industry 4.0 Disruptive Technologies (IDTs) to implement SCPMSs during such Black Swan events is investigated in this study.

The research methodology is based upon a novel qualitative and quantitative mixed-method. A Systematic Literature Review (SLR) was initially employed to identify two complete lists of SCPMSs and IDTs. Then, a novel Interval-Valued Intuitionistic Hesitant-Fuzzy (IVIHF)-Delphi method was firstly developed in this paper to screen the extracted SCPMSs. Afterward, the Propriety, Economic, Acceptable, Resource, Legal (PEARL) indicator of the Hanlon method was innovatively applied to prioritize the identified IDTs for each finalized SCPMS.

Two high-score SCPMSs including the SC operations reference (SCOR) model and sustainable SCPMS were recommended to improve measuring the performance of the pharmaceutical SC of emerging economies such as Iran in which the societal, biological and economic issues were undeniable, particularly during unexpected events. Employing nine IDTs such as simulation, big data analytics, cloud technologies, etc., would facilitate implementing sustainable SCPMS from distinct perspectives.

This is one of the first papers to provide in-depth insights into determining the priority of contribution of IDTs in applying different SCPMSs during global pandemics. Proposing a novel multi-layer mixed-methodology involving SLR, IVIHF-Delphi, and the PEARL indicator of the Hanlon method is another originality offered by this paper.

This narrative study seeks to explore cultural identity (CI) construction of Iranian English as a Foreign Language (EFL) teachers in light of Tong and Cheung's (2011) definition of CI.

Ten language teachers were selected using purposeful sampling. Data were collected through reflective teacher journals and focus group interviews. Murray's (2009) data analysis procedures were utilized to analyze the data, which included coding the transcripts of data, looking for connections between codes and grouping codes into categories, configuring the participants' story from the data, sending the story to the participants for their comments, carrying out a cross-story analysis and noting themes as they emerge from the stories.

The inductive analysis of data led to the emergence of three core themes: cultural engagement, openness to differences in L2 cultural values and social practices and navigation of a hybrid CI. That is, the EFL teachers defined their CIs in terms of their commitment to both native and target-language cultures as well as their preservation of cultural diversity.

Findings revealed that L2 acquisition leads to changes of soft cultural forms such as food, clothes and houses as well as modifications of hard cultural forms such as institutional systems and spiritual values. In fact, the participants of this study spoke of the crucial effects of the English language and its culture with regard to both soft and hard cultural forms such as values and standards that brought so many positive changes into their previous lifestyles, attitudes and behaviors.

This chapter assists in Iran’s start-ups swift internationalisation from the onset. Indeed, it sheds in-depth qualitative and quantitative insights into analysing the propelling factors towards entrepreneurial internationalisation. To accomplish this feat, a mixed method of Systematic Literature Review (SLR), Fuzzy-Delphi (FD) and Fuzzy-DEMATEL (Decision Making Trial and Evaluation Laboratory) – ISM (Interpretive Structural Modelling) – MICMAC (Matrix-based Multiplication Applied to a Classification) (FDIM), along with a multi-scenario analysis have innovatively been applied. As a result, entrepreneur characteristics and an accessible qualified workforce, even in foreign countries, are the most prominent drivers. Most probably, the institutional voids, interconnected benchmarking and the advent of new disruptive technologies form the independent factors which can sharply influence the whole system, particularly the entrepreneur characteristics as a dependent one. Moreover, social media, customer orientation and the domestic market cover autonomous drivers, which can moderately be affected or influence the abovementioned factors.

Creating green ports, while observing international and international standards and maritime conventions and regulations and moving toward smart ports, can increase the speed of goods transfer, enable the tracking of ships and goods, increase the transparency of statistics, increase the quality and capacity of ports and reduce costs. Hence, the purpose of this study the development and evaluation of ports play a key role in their commercial success. Development policies can be formulated for these ports by properly evaluating their performance indicators. On the other hand, traditional methods of performance evaluation cannot provide a good multidimensional evaluation of the status of ports.

More than 90% of the world’s heavy transit today is carried out by the sea. With this volume of freight, transit accidents are inevitable for ships passing through oceans, seas, waterways, rivers, ports and mooring at docks. Besides, gases from ships’ fuels at sea, especially in ports, oil spills due to maritime incidents, the negligence of the ship’s crew, the use of port equipment, dirty fuel of diesel power substations, etc., have increased greenhouse gases, polluted the environment and endangered human lives.

A new approach has been introduced in the field of port performance evaluation based on the components of greenness and intelligence. This approach performs evaluations in two stages and a network. In this study, the performance of 11 Iranian ports was evaluated based on the network data envelopment analysis approach in 2 stages of greenness and intelligence during 4 years. The results indicated that only 5% of the ports meet the standards of intelligence and greenness.

On the other hand, as shown in the above studies, the issue of green ports is directly related to the development of animal and plant ecosystems in the seas and the environment around ports. The presence of pollution in the ports has caused the animal and plant habitats around the ports to face a complete pollution crisis or to be completely destroyed. Therefore, the development of green port concepts in third world countries will help prevent environmental pollution of the seas. Therefore, it is necessary for ports to review their strategic maritime transport model and use the development of green port indicators in their implementation processes. Therefore, the strategic development of green ports is created to create and benefit from the components of intelligence, and as mentioned in previous research, intelligence and greenness are in line and the lack of development of one of the concepts causes defects in others. According to reports provided in Iran’s maritime transport systems, most accidents have led to environmental disasters during the absence of intelligent equipment. The use of smart technologies prevents all environmental damage and the development of port services. On the other hand, in evaluating the published articles in the field of development of green and smart ports, so far, the components of intelligence and greenness have not been evaluated and analyzed in a practical and operational way in ports and only the influencing the development of agents on each other has been done (Chen, 2019). Therefore, evaluating the efficiency of ports based on green components and intelligence causes ports to fundamentally review their executive infrastructure and take an active part in the global green development plan.

Sexually transmitted infections (STIs) can be transferred from one person to another through sexual contact. STIs lead to substantial morbidity and mortality and affect many different aspects of human life, including quality of life, sexual health, reproductive health and even the health of newborns and children. Despite of high rates of STIs in prisons, there are not sufficient screening, prevention and treatment programs to control STIs transmission among prisoners in Iran. This study aims to evaluate the prevalence of STIs among incarcerated women in Iran for the first time, using the active case finding strategy.

This is a cross-sectional study conducted on 438 incarcerated women in a prison in Tehran, Iran, from 2017 to 2018. A total of 438 prisoners were screened by active case findings for STI symptoms, then evaluated by complete genital and anal examination, followed by molecular testing.

A total of 189 (43.2%) prisoners announced vaginal discharge, while 194 (44.3%) individuals had vaginal discharge in the genital examination. In the cervical examination, 137 individuals (31.3%) had abnormal findings, of which 83 (18.9%) individuals had cervicitis, 40 (9.1%) individuals had cervical erosion, 38 (8.7%) individuals had cervical prolapse and 17 (3.9%) individuals had bleeding originated from the cervix.

This study showed that it is possible to set up a system in which the diagnosis, follow-up and treatment of prisoners with STIs can be actively performed. Educating prisoners about signs and symptoms, risk behaviors and prevention routes of STIs, as much as regular screening of prisoners, and adequate treatment can help control the STIs prevalence among prisoners and in the general population.

International collaboration is a crucial requirement of entrepreneurship, particularly in developing emerging economies. This collaboration seems so necessary in the food industry as a major contributor to environmental, social and economic problems. This paper aims to identify, analyse the influential network relationship and prioritise the key success factors (KSFs) of international collaboration formation in the entrepreneurial food industry with a case study on Iran's emerging economy.

To identify a list of KSFs, a qualitative method, literature review, is initially used. A quantitative method, fuzzy-Delphi, then is employed to finalise the main KSFs based on the entrepreneurial food industry experts' opinion. To analyse the causal relationship, and prioritise the KSFs, a fuzzy decision-making trial and evaluation laboratory (DEMATEL)-analytic network process (ANP) methodology, i.e. FDANP, is applied. At the first stage, the cause–effect diagram of KSFs is extracted using fuzzy DEMATEL and then, the KSFs weights and priorities are evaluated using a fuzzy ANP.

The results illustrate that the characteristics of effective development workers are the leading dimension of a successful international collaboration that directly affects other dimensions. On the other hand, increased marketing and trading is the most important KSF that is directly related to international entrepreneurial collaboration team capabilities and professionalism. The leading and casual role of team members also plays a vital role in strategic and communication issues affecting the collaboration success, e.g. market research and new product development. Availability of financial resources and the ability of partners in continuous financing is also a crucial and required factor for a successful collaboration.

Using an extensive review of the literature to extract the KSFs of international entrepreneurial collaboration and finalising them using a fuzzy-Delphi method and examining the cause-effect relations between them, as well as prioritising the KSFs are the main contributions of this paper.

Climate change has led to a rise in the frequency, intensity and scope of droughts, posing significant implications for businesses. This study examines the impact of local community drought levels on audit pricing. Additionally, it explores the moderating effects of high-tech industries, auditor busyness and the level of local community concern regarding the drought crisis.

This study employs a mixed-methods approach to rigorously test the research hypotheses. The quantitative phase of the study utilizes a sample of 1,278 firm-year observations from Iran’s capital market. For the analysis of the quantitative data, ordinary least squares regression with clustered robust standard errors is used. Additionally, this research supplements its quantitative findings with qualitative evidence obtained through semi-structured interviews with 19 Iranian audit partners.

The results suggest that firms operating in provinces facing severe droughts experience notably higher audit fees. Furthermore, the positive relationship between drought and audit fees is weakened when auditors are busy, local community concern regarding the drought crisis is high or the firm operates within high-tech industries. These findings are supported by a range of robustness checks and qualitative evidence gathered from the field.

This research contributes to the growing literature on climate change by examining the influence of local community drought levels on audit pricing within an Iranian context. Additionally, our study sheds light on how high-tech industries, auditor workload and the level of local community concern regarding the drought crisis moderate the relationship between drought and audit fees. Importantly, our study pioneers in providing mixed-methods evidence of the association between drought severity and audit fees.

Optimisation of daylight admission through window is crucial for alleviating glare while maintaining useful daylight levels in order to enhance occupants' health, visual comfort and moderating lighting energy consumption. Amongst various solutions, fixed external shade is an affordable solution for housing spaces that need to be sophisticatedly designed, especially during the period of increasing home spaces as working environments. In the humid subtropical region, daylight control plays an important role in indoor comfort, particularly with areas with a high window to wall ratio (WWR). Due to the insufficient amount of such study on non-office spaces in Australia, shading-related standards are not addressed in Australian building codes.

The chosen methodology for the research is a quantitative data collection and analysis through field measurement and simulation simultaneously. The first step is a multi-objective optimisation of shading elements through a non-dominated sorting genetic algorithm (NSGA-II) on parametric modelling via Rhino3D CAD and simulation engines (DIVA and ClimateStudio). In the second phase, the Pareto front solutions are validated by experimental measurements within a room with a single north-facing window (the most probable for the daytime glare in Sydney) for the seven most common local window configurations.

Through the simulation of ten genes, 1,560 values and 2.4 × 1,019 of search space, this study found an optimum shade for each local common window layout, resulted in +22% in (UDI) and −16% in views with discomfort glare on average. Moreover, an all-purpose polygonal shade showed an average of 4.6% increase in UDI and a 5.83% decrease in the percentage of views with discomfort glare.

The findings are subject to the room dimensions, window dimensions and layouts, and orientation of windows for selected residential buildings in Sydney.

The study contributes to the development of highly accurate fixed external shading systems with rectangular and tapered-form external shapes. A real-time measurement by luminance-metre sensors and HQ cameras located at six eye levels is conducted to corroborate simulation results of the visual comfort.

This study aimed to evaluate the cytotoxic/apoptotic effects of sweet apricot kernel ethanolic extract (SAEE) on human cancerous PANC-1 and 293/KDR normal cells.

The extract was prepared by maceration, and its chemical composition was analyzed by gas chromatography-mass spectrometry (GC-MS). The biological effects of SAEE on PANC-1 and 293/KDR cells were investigated using MTT (3–(4, 5-dimethylthiazole-2-yl)-2,5-diphenyl tetrazolium bromide) assay, DAPI (4',6-diamidino-2-phenylindole) and AnnexinV/propidium iodide (PI) staining. The expression of pro- and anti-apoptotic genes was evaluated by real-time quantitative polymerase chain reaction (real-time q-PCR) analysis.

The SAEE showed the selective growth inhibitory activity against PANC-1 cells with an IC50 (the 50% inhibitory concentration) value of about 1 mg/mL at 72 h. Further investigations by DAPI staining and flow cytometry revealed nucleus fragmentation and elevation of apoptotic cells, respectively. Also, a significant decrease in B-cell lymphoma 2 (Bcl-2)/Bcl-2-associated x protein (Bax) ratio (0.41, p = 0.001) and the up-regulation of caspase-3 expression (1.5 fold, p = 0.002) indicated the induction of apoptosis in PANC-1 cells but not in 293/KDR non-cancerous cells. These results suggest that SAEE could induce apoptosis in cancer cells via a mitochondrial dependent pathway. Furthermore, GC-MS analysis showed that the SAEE is rich in γ-sitosterol and γ-tocopherol. Overall, the findings suggest that because of the selective impacts of SAEE on PANC-1 cells, it can be considered as a supportive care in adjuvant therapy for pancreatic cancer. However, the potent anticancer effects of main components of SAEE and its clinical value as an antitumor drug should be further investigated.

Considerable limitations of this study were that the related mechanisms of selective impacts of SAEE on cancerous and normal cells and potent cytotoxic/apoptotic effects of γ-sitosterol and γ-tocopherol as major components of SAEE were not investigated.

Recently, a growing interest has been dedicated to plant-based natural products. Sweet apricot kernel exerts a number of pharmacological activities; however, the anticancer effect, related mechanisms and its active compounds were rarely investigated. In this study, the authors aimed to evaluate the cytotoxic/apoptotic effects of SAEE on human cancerous PANC-1 and 293/KDR normal cells.