1- Introduction

2- Material and methods

3- Results and discussion

4- Conclusions

References

Abstract

Soil erosion controlled by the wind effect on the surface, has been largely studied by field in-situ measurements as well as laboratory or numerical simulations. Nevertheless, more in-situ measurements and observations are needed to document this phenomenon for various desert areas. In the present study, we focus on the documentation of different properties of a wide range of semi-arid and arid soils of the Fars province, and how they control the soil erosion by wind. By improving our knowledge on soil properties which lead to the limitation of soil erosion by wind, it will be possible to better prevent wind erosion in the Fars province. Extensive wind tunnel experiments were conducted in 20 different arid and semi-arid regions. For each region, three wind tunnel experiments were done to encounter local soil variability. We determined threshold wind speeds for which soil erosion was observed. Other experiments were conducted at the same high wind speed, and duration conditions, allowing discussing soil erosion rates by wind regarding soil properties. As already documented in the literature, our results pointed out a significant negative power relationship between wind erosion rate and different soil physical properties, including soil surface gravel cover, the mean weight diameter (MWD) of soil particles, and soil clay and moisture contents. Moreover, a nonlinear relationship as a power function was found between the increase of soil organic carbon and the decrease of soil losses by wind in the studied semi-arid and arid soils. We determined critical values of these soil properties for which wind erosion in Fars province is limited under high wind speed conditions. Additionally, the effects of the electrical conductivity (EC), sodium adsorption ratio (SAR), and calcium carbonate equivalent (CCE) on wind erodibility were discussed at low and high concentrations and for different soil textures.

Introduction

Soil erosion by wind is a serious environmental problem in many arid and semi-arid regions; it is considered as a soil-degrading process (Webb et al., 2017) that affects over 500 million ha of land worldwide (Grini et al., 2005). In fact, wind erosion degrades soil by removing and emitting in the atmosphere fine soil particles that contain most of the soil organic carbon and nutrients (Van Pelt and Zobeck, 2007). The appraisal of this process at the soil-atmosphere interface is central to estimate of soil loss for soil conservation planning (Black and Chanasyk, 1989). The emission of top soil particles from land surfaces into the atmosphere impacts the soil productivity, and should also be considered for air quality and health issues (Webb et al., 2017; Pi and Sharratt, 2017; Pi et al., 2017). Soil erosion by wind is a function of the soil erodibility and the wind erosivity (Chepil and Woodruff, 1963). It is a threshold phenomenon controlled by surface winds and soil properties. There is a minimum wind stress that corresponds to a threshold velocity needed to initiate wind erosion on semi-arid and arid surfaces (Chepil, 1951; Gillette et al., 1982). Non-erodible elements such as vegetation and gravels on an erodible surface not only increase the apparent threshold wind velocity but also reduce the mass erosion rate. Even if the erosive action of the wind depends on its speed, several factors like the size and stability of the soil aggregates, clay content, and near-surface soil moisture affect the threshold velocity (Ravi et al., 2006). The size and stability of soil aggregates are significant factors that affect the soil susceptibility to wind erosion (Colazo and Buschiazzo, 2010; Négyesi et al., 2016). In general, soil aggregates are formed through the combination of mineral particles with organic and inorganic substances (Bronick and Lal, 2005; Mahmoodabadi and Ahmadbeigi, 2013). The binding of soil particles into stable aggregates is essential for the production of optimum soil tilth (Harris et al., 1966). Inter particle cohesion is a combined effect of the van der Waals force, liquid and chemical force, and electrostatic force. These effects are sensitive to soil properties, such as the particle shape and texture, the soil mineralogy, the packing arrangement, and the presence or absence of bonding agents such as soil moisture and soluble salts (Shao and Lu, 2000).

1- Introduction

2- Methodology

3- Results

4- Discussion and conclusion

References

Abstract

A big data set can often be illustrated by the nodes and edges of a big network. A large volume of data is generally produced by the stock market, and complex networks can be used to reflect the stock market behavior. The correlation of stock prices can be examined by analyzing the stock market based on complex networks. This paper uses the stock data of Tehran Stock Exchange from March 21, 2014, to March 21, 2017, to construct its stock correlation network using the threshold method. With an emphasis on centrality in complex networks, this article addresses key economic and financial implications that can be derived from stock market centrality. Central industries and stocks are thus identified. The results of the analysis of stock centrality suggest that stocks with a higher market capitalization, a greater risk, a higher volume of transactions and a lower debt ratio (i.e. greater liquidity) are more central. These stocks attract more customers due to their attractive investment features and thus have a greater market influence. The review of the relationship between centrality and the growth of industries shows that an industry or a sector with greater economic growth has a higher centrality value and is positioned more centrally in the stock market network.

Introduction

One of the most important problems in modern finance is finding efficient methods for visualizing and summarizing stock market data. A significant volume of daily data is produced by the stock market, and this information is presented by thousands of plots and separately represents the price movement of each stock. When the number of stocks increases, these plots become more complicated to analyze [1]. Moreover, if there are multiple heterogeneous components, the stock market behavior becomes complex [2]. In addition, stock price fluctuations are not independent of each other and have a strong correlation with the business and industries to which the stock belong [3]. Based on recent investigations, the complex network method is highly recommended for visualizing and summarizing stock data and studying the correlation of stock prices [4,5]. A crystal clear image of the inner structure of the stock market can be presented by complex network analysis [2]. In this method, unlike classic cost–benefit methods, stock price variations are affected by group behaviors. Studying the structure of the stock market network helps explain the stock market behavior and the interaction among its factors. This method therefore challenges the independent variable assumption of the current linear analysis methods that are based on identifying the effects of several independent variables on a dependent variable [6]. The stock market network is constructed based on the correlation between stock price returns. Studying the correlation matrix has a long history in financial affairs and is the main foundation of Markowitz theory about securities market [7]. The correlation analysis of financial markets is an important issue for market policymakers and activists, such as portfolio managers, and is also crucial for risk management and asset allocation [8]. Various studies conducted to analyze complex networks in the stock market also confirm these findings. Brida et al. [9], Zhong et al. [10] and Zhao et al. [11] analyzed the topologic structure of the financial market network and proposed network analysis as a helpful guide for investors. Eberhard et al. [12] investigated the network properties of the stock market in Chile. Their results showed that the structure of the stock market network in Chile can affect the stocks’ transaction volume and return in the market. Sharma et al. [13] constructed the stock market network for India based on the correlation among market stocks using the threshold method and concluded that the network analysis of the Indian stock market can provide a better understanding of stock correlations in this market.

Customer relationship management (CRM) is always considered as an essential task for increasing customer satisfaction for mobile banking (m-banking), and it is, like other areas of marketing, constantly evolving and updating. Also the vast use of the mobile banking by internet users, persuades electronic banking to use customer relationship management system in adoption mbanking. In this paper, the effects of using CRM system in the adoption m-banking on customer satisfaction and interaction, which is considered as the most important factor in the success of banking industry, is analyzed. The case studies of this paper are Iran top e-banks and the sample population chosen, are the customers of these banks, and a conceptual model is suggested to analyze the use of adoption of mobile banking on customer interaction and satisfaction. Factors that are introduced as influencing variables in this model on the customer satisfaction and interaction are: affective commitment, trust, loyalty, willingness to re-visit, number of visits, profitability, and Involvement. Collecting information in this article is performed by completing 243 questionnaires by staff of the communication with customers sector of these banks and their customers. The results of the statistical analyses conducted on these data indicate that all the variables addressed in the model, have a positive impact on the customer relationship and satisfaction except the trust.

Introduction

The bank’s ability to create and maintain customer satisfaction, is a key index which may strongly determine the success of the business. In order to create and keep up the competition with other competitors, it is necessary that banks try to provide superior service to customers so as to increase customer satisfaction. To achieve this, it is very important that banks carefully understand customer needs and discover their desires, and be able to provide products or services to customers that meet their demand or exceed their expectations. In these particular cases, the customer relationship management (CRM) can help the bank reach this important task. while the traditional CRM is executed through software systems and data bases, and is usually used by large banks, there is evidence that mobile banking, as an emerging phenomenon, are utilized to facilitate the implementation of the CRM by small banks (Trainer et al., 2014; Wu et al., 2005; Zhao, 2015). The emergence of the mobile banking, changed the way people communicate with each other and made organizations and banks to run their own websites on mobile banking so that they can communicate and interact directly with their customers (Martinez et al. 2013; Hajli et al., 2014; Malthouse et al., 2013;). On the one hand, the mobile banking has the power turn offline customers who are not a member of electronic banking, into online customer; and on the other hand it is highly permeable and timely because of the viral information spread (Kaplan et al. 2010).

Religiosity as a significant cultural aspect can impact an array of reproductive behaviors. In particular, religiosity can influence intrasexual rivalry as a competitive strategy and content of mate retention behaviors among men and women. However, a few studies have examined the relationship between religiosity, intrasexual rivalry, and mate retention behaviors in non-Western cultures. In Study 1, we examine the province-level relationship between religiosity and reproductive outcomes (i.e., fertility, divorce, family values, and sex ratio) in Iran, a nonWestern understudied culture. In Study 2, we use a multi-item measure of religiosity, a new multi-dimensional measure to assess intrasexual rivalry (Intrasexual Rivalry Scale; two components of rival-derogation and selfpromotion), and Mate Retention Inventory-Short Form (MRI-SF) in a community sample (N = 211). Results suggested that province-level religiosity in Iran is associated with male-biased sex ratio, lower degrees of divorce, and higher levels of fertility. Study 2’s findings showed that religiosity is inversely associated with selfpromoting intrasexual traits. We demonstrated that self-promotion is related to benefit-provisioning and rivalderogation attitudes in a same-sex individual or is associated with cost-inflicting mate retention behaviors. We demonstrated that religiosity can predict important mating outcomes in both province- and individual-levels in Iran.

Across cultures, men and women engage in a variety of behaviors to maintain their romantic relationships and to prevent defection from the relationship. Individuals engage in a large variety of behaviors meant to prevent their partner’s infidelity and/or to prevent same-sex rivals from successfully mating (either short-term or long-term) with their partner (Buss, 1988). Humans have evolved specific psychological mechanisms to guard their partners against infidelity and defection. These tactics are often referred to as mate retention strategies (see Buss, 1988; Salkicevic, Stanic, & Grabovac, 2014). Although these tactics are universal across human societies, their manifestation is dependent upon cultural contexts (Lopes, Shackelford, Santos, Farias, & Segundo, 2016), attachment orientation (Barbaro, Sela, Atari, Shackelford, & ZeiglerHill, 2019), personality traits (Atari, Barbaro, Sela, Shackelford, & Chegeni, 2017), and various hormones (Arnocky, Albert, Carré, & Ortiz, 2018). Recent factor-analytic studies have found that mate retention behaviors come in two distinct, but related components: benefit provisioning and cost inflicting (e.g., Atari, Barbaro, Shackelford, & Chegeni, 2017; Lopes et al., 2016; Miner, Starratt, & Shackelford, 2009). Thornhill and Alcock (1983) suggested that mate retention behaviors serve as intrasexually-competitive strategies.

Organizational management main objective is to ensure effective and efficient use of its diverse resources such as labor, capital, materials, energy and information in their quest to achieve competitiveness as well as to increase productivity. Iran’s organizations objectives are not an exception as they similarly strive to maintain high productivity through management innovations and dissemination of policies. In today’s rapid technological change, companies are in constant struggle to maintain competitive advantage through market differentiation by providing superior products and services. Among various methods, the management in organizations is increasing their focus on employees’ know-how, past experiences and expertise in their quest to excel in achieving their goal. Additionally, improving the communication among employees as well as changing the organization’s culture to a share-what-you– know is integral in todays’ organizations. Without any doubt, Knowledge has become an integral asset for production, next to labor, land and capital [1]. Even though some forms of intellectual capital are transferable, internal/personal knowledge is not easily articulated, captured, retained, disseminated and reused. Accordingly, the knowledge anchored in employees’ minds can get lost if they decide to leave the organization [2]. The basis of Knowledge management is to fine strategy that the right knowledge with the right shape put in the right people. [3] Current research demonstrates organizational success as a by-product of the critical success factors of implementing Knowledge management (KM). Indeed, it should be noted that the impact of intangible (knowledge) assets is significant although they are difficult to be conveyed as they are mostly arising from encountering real situations and as a result through real experiences of employees. In today’s competitive world, productivity as a philosophy which is based on improvement strategy forms the most important goal of any organization; therefore, knowledge management promises to create the proper structure and the necessary technological infrastructure in organization and human-driven placement. Inventing new training techniques and methods for teaching manpower to control costs, improve quality and customer satisfaction, is an essential management processes. Owing to the fact that different information technologies and techniques applied in the function of knowledge management reflect various effects in separate processes as well as improving diverse indicators in the organizational efficiency, hence, today’s enterprises require more information and communication in order to reduce costs given the scarcity of current resources, to shorten delivery time, to increase quality and improve productivity.

Developing countries are faced with an increasing rate of population growth and industrial development, which may in turn result in producing huge amounts of solid waste, particularly in the fast-growing cities (Akhta et al. 2017). In many developing countries, municipal solid waste management is inefcient as a result of various factors like limited resources, lack of cooperation between organizations (Hazra and Sudha 2009), population growth and urbanization, poor management, lack of fnancial resources and lack of technical skills among municipal ofcials (Damghani et al. 2008). In such countries, therefore, the disposal and management of waste have rapidly been identifed as a social and environmental concern (Marshall and Khosrow 2013). Inappropriate management of municipal solid waste may result in many serious negative consequences including air pollution, loss of aesthetic values and economic losses (Damghani et al. 2008), and hygienic problems like transmission of diseases (Mohammed and Elias 2017). Waste management may be applied through several procedures such as incineration, landflling, energy production and recycling. Currently, the sustainable recycling methods and reusing waste have been recommended as efcient methods. These methods not only reduce the amount of waste and prevent further contamination of environment, but also help the managers in saving cost, energy and natural resources (Asase et al. 2009). Although source separation of waste is a common way to separate the recyclable fractions, efective participation of inhabitants is also required to promote the correct sorting of recyclable materials and food waste (Rousta and Dahlén 2015). Krook et al. (2007) reported that the success of household recycling programs is strongly depended to the citizens’ participation in the source separation process. In many developing countries only about 10% of the municipal solid waste are recycled (Rousta et al. 2015). In contrast, in developed countries, like Sweden, approximately 33% of municipal solid waste are recycled (Swedish Waste Management Association 2014). A signifcant factor in successful implementation of waste recycling plans in developed countries is active participation of citizens (Rada et al. 2013). As other contributing factors, attitudes toward recycling, environmental concern (Martin et al. 2006) and convenient access to recycling facilities (Dahlén et al. 2009; Refsgaard and Magnussen 2009) are reported, as well. In a previous Iranian study, the inefciency in source separation of waste plans was reported as the reason for insignifcant amount of recycled municipal solid waste (Damghani et al. 2008). As reported by other Iranian studies, such an inefciency in the plans may be due to the lack of participation among citizens, poor participation of private sector, inappropriateness of the collection systems and institutional problems at the waste management level—like the high cost of collection systems (Ahmadi et al. 2013; Fahiminia et al. 2013). In the past few years, the amount of solid waste generated in diferent urban areas of Tabriz, Iran, was reported to be 900–1200 tons per day.

In 2002, Sarbanes-Oxley Act emphasized the importance of audit committee financial expertise for improving the quality of financial reports; in addition, the SOX Act was designed to maximize the effectiveness of the board of directors and improve some changes in requirements and regulations. Based on these changes, boards of directors should mostly be elected of independent managers (SEC, 2003). These requirements will deteriorate the position or the social status of the audit committee, in that those who were appointed are not considered for the management position (Erkens and Bonner, 2013). By the position or social status, we mean the ability of an individual to affect the consequences based on the perceived skills, qualities, and personal attributes (Pollock et al., 2010). Those who are in higher position enjoy more strength and power and could collect better information. Thus, the decline of position and expertise could confine the ability of the audit committee in lessening the opportunistic financial reports because when partners face opposite objectives, financial expertise and partial position are needed for the effectiveness of the consequences (Badolato et al., 2014). Sarbanes-Oxley Act passed in response to the occurrence of financial scandals in large corporates at the very beginning of twenty-first century in America, where is the origin of such disgraces. The act gives priority to auditor independence, the establishment of an Accounting Supervisory Board for public companies, some changes in the structure of accounting standards, and improvement in standardization approach from regulation-based standards to principle-based standards. Such an enactment gives rise to the audit committee to be known as a monitoring tool (Li et al., 2012) and highlights the monitoring discussion on the audit committee. Given the roles the audit committee plays in an organization, it could affect all of the above-mentioned issues. In other words, we could say that the agency theory considers the creation of an audit committee as a tool for minimizing the costs of an agency and improving the internal controls and introduces it as an effective monitoring tool to cement the agency relationships. The audit committee is a significant part of a company for the implementation of vitally strategic methods. When some people, like managers and major shareholders, are more informed than the rest of investors of the status quo and future outlook of the company, they could enjoy such an information advantage to their benefit and to the detriment of others. They could, for example, abuse their positions by distorting or managing information and increase their benefit. The existence of an audit committee is to the benefit of all financial beneficiaries of a company, including investors, creditors, board members, management, staff, and different industries and economic sections. A favorable audit committee has a significant role in improving efficiency, value creation, and profitability and increasing investors’ trust. Companies could benefit from an accurate and efficient governing system, as well. In case, a company is profitable, it is more willing to apply the corporate governance and could achieve its interests directly (through an easy access to financial interests and low-cost capital) and indirectly (through earning fame and better commercial opportunities). In addition, the charter of the audit committee for the best company (public) passed by the board of directors of Securities and Exchange Organization on February 11, 2013, including 14 articles and 2 notes and entered into force since then. Therefore, realizing the effects of the audit committee on accounting information and issues like profitability is the matter of the utmost importance, which will be discussed further in this study.

Customer relationship management (CRM) has been recognized since the mid 1990s; mainly to the fact that many industries were experiencing increased demand from their customers for high quality and less fuzzy access to service (Smith, 2006). Valmohammadi and Bladpass (2014) by literature note that CRM is a management approach that enables organizations to identify, attract and increase retention of profitable customers, by managing relationships with them, being employed in both developed and developing economies. CRM came into the spotlight when markets were getting more and more competitive. Two main drivers behind the surge of interest in CRM are advances in information technology (IT) and the increasing prominence of customer orientation as a fundamental business philosophy (Akroush et al., 2011). According to Light (2001), CRM evolved from business processes such as relationship marketing and the increased emphasis on improved customer retention through the effective management of customer relationships. Relationship marketing emphasises that customer retention affects company profitability in that it is more efficient to maintain an existing relationship with a customer than create a new one (Payne et al., 1999; Reichheld, 1996).Smith(2006) states that originally CRM was defined as a strategic relationship managing process that combined the best business practices, resources, knowledge management and appropriate CRM software of a company to better serve its customer’s personalized needs and to increase customer loyalty. It should be mentioned that CRM can be applied and utilized in both B2C and B2B marketing strategies using electronic- Customer Relationship Management (e-CRM).With the advancements in the field of IT and burgeoning application of cloud computing technology in organizations as Balco and Gregus (2014) argue has reduced investment and operation cost of organizations. Also, Lin et al., (2010) argue that CRM between manufacturing firms and industrial customers not only retains customers but also encourages them to provide important suggestions for improving products and service. Good customer relationship management (CRM) between manufacturing firms and industrial customers not only retains customers but also encourages them to provide important suggestions for improving products and service .CRM helps firms refine their knowledge about customers’ tastes and preferences.

Today, the majority of people in the world live in urban environments, and it is estimated that future population growth will be concentrated in urban areas of less developed countries, while the global rural population is expected to decline after 2020 (UN, 2010). By 2020, developing countries of Africa, Asia, and Latin America will be home for 75% of urban dwellers in the world. Most cities in developing countries will have difficulties coping with this development and are unable to create sufficient formal employment opportunities or to provide food for the poor (Baudoin and Drescher, 2008; Drescher, 2000; De Zeeuw et al., 2011). In recent decades, urban agriculture has been powerfully advocated as a solution to particular types of urban challenges by contributing to the social, economic and environmental sustainability of cities (Deelstra and Nijwening, 1997). Urban agriculture throughout the world is transforming itself in response to political, economic, environmental, and technological changes. Its emerging role in today’s urbanizing world is just beginning to be understood (Zezza and Tasciotti, 2010). Urban agriculture can include community and private gardens, edible landscaping, fruit trees, food-producing green roofs, aquaculture, farmers markets, small-scale farming, hobby bee keeping, and food composting (Mendes et al., 2008). The definition of urban agriculture varies among scholars. However, it is difficult to find an appropriate definition for urban agriculture because some definitions are based on usage and the background or origin of the users. Based on the scope of this study, we discuss the concept as cultivation of fruit shrubs and trees in urban public landscapes. Urban agriculture has various benefits. Its environmental benefits include the creation of active green spaces, revitalizing brownfield sites, improving air quality, providing food that travels a shorter distance from field to plate, preservation of cultivable lands, cooler buildings, and improving urban biodiversity (Irvine et al., 1999; Mougeot, 1994). At the same time, scholars suggest that urban agriculture provide a host of social benefits including active public spaces, community capacity building, participatory decision making, an enhanced sense of place, food security, community safety, physical activity, social inclusion and improved health and nutrition (Dubbeling, 2006; Holland, 2004; Mendes, 2007; Wakefield et al., 2007; Welsh and MacRae, 1998). This notion has its roots in Jane Jacobs’s classic argument of “eyes on the street” as a mean to improve urban safety (Jacobs, 1961). A number of studies argue that urban agriculture contributes to foster ‘community development’ through the use of shared experiences, spaces, tools and skills (Armstrong, 2000; Smit et al., 2001; Jamison, 1985). Furthermore, some studies presented that urban agriculture can help to create a sense of place and stability for immigrant populations (Saldivar-Tanaka and Krasny, 2004). Other literature provides insight into the ‘psychological benefits’ of green spaces in urban areas, for stress levels, health and general well-being (Kaplan, 1973).

The issues of financing and adequate access to internal and external sources are essential parts of operating any businesses. In this regard, adequate access to debt financing, particularly bank financing, is a crucial factor in maintaining the firm as a going concern and also keeping its potential for growth. However, in reality, firms have unequal or uneven access to capital markets and, consequently, both internal and external funds do not provide perfect substitutes or alternatives for factors such as agency conflicts, tax avoidance, costs of financial distress and information asymmetry. Given the circumstances, it is expected that small- and even medium-sized businesses encounter some difficulties in obtaining loans and other bank services at affordable rates and fair terms, particularly in the wake of corporate collapses like Enron, WorldCom and HIH Insurance Group in Australia in the early 2000s. In the present study, we attempt to establish a linkage between two rarely researched areas, i.e. earnings quality (hereafter, EQ) and managerial access to internal and external (bank) financing, where EQ is measured by employing seven different proxies which are developed by recent empirical studies (e.g. Myers et al., 2003; Schipper and Vincent, 2003; Dechow et al., 2010). Our motivation stems from the fact that a firm with limited or no access to external financing may be seriously unable to pursue an optimal investment policy and consequently loses its growth opportunities. This phenomenon is more pronounced in capital markets of developing countries where small- and medium-sized quoted firms are generally more financially constrained compared to their relatively large and unconstrained counterparts in the developed capital markets. Therefore, we aim to test this relationship in the Tehran Stock Exchange (TSE) as a typical example of developing capital markets with more variations in the degree of access to external capital markets. To our knowledge, to date, few studies have empirically examined the relationship between corporate debt financing and the quality of earnings. Pope (2003), for instance, argues that establishing a balance between corporate debt and equity financing brings about an increase in demands for accounting information, which per se explains the differences in financial disclosure patterns. Ghosh and Moon (2010) also suggest that firms with higher reliance on debt financing are more likely to incur higher costs of borrowing from lower EQ, primarily owing to the fact that the benefits from avoiding potential debt covenant violations exceed the higher borrowing costs.

Of the several field techniques routinely used to assess triggering of seismic soil liquefaction [standard penetration test (SPT), cone penetration test (CPT), Becker hammer test (BHT), shear-wave velocity (VS)], only the shear-wave velocity test measures a fundamental property of the soil. Nevertheless, liquefaction assessment correlations based on in situ penetration index tests are more widely used in engineering practice to estimate the potential for triggering or initiation of seismicallyinduced soil liquefaction. Compared with VS, SPT and CPT penetration methods have the advantage of correlating more directly with relative density, which has a strong effect on the cyclic behavior of saturated soil (Idriss et al., 2008). In contrast, VS is considerably less sensitive to problems of soil compression and reduced penetration resistance when soil fines are present, compared with SPT and CPT penetration methods. Therefore, VS requires only minor corrections for fines content (FC). Evaluation of the liquefaction resistance of soils is an important step in many geotechnical investigations in earthquake prone regions. The procedure widely used in the United States and throughout much of the world for evaluating soil liquefaction resistance is termed the ‘‘simplified procedure.’’ This simplified procedure was originally developed by Seed et al. (1971) using blow counts from the standard penetration test (SPT) correlated with a parameter called the cyclic stress ratio that represents the cyclic loading on the soil. Since 1971, this procedure has been revised and updated (Seed, 1979; Seed et al., 1982; Seed et al., 1985; Youd et al., 1997). In the mid-1980s, a parallel procedure based on the cone penetration test (CPT) was introduced by Robertson et al. (1985), which also has been revised and updated (Seed et al., 1986; Stark et al., 1995; Olsen, 1997; Robertson et al., 1998). Over the past 20 years, numerous studies have been conducted to investigate the relationship between VS and liquefaction resistance. These studies involved field performance observations (Stokoe et al., 1985; Robertson et al., 1992; Kayen et al., 1992; Andrus et al., 1997), penetration-VS correlations (Seed et al., 1983; Lodge, 1994), analytical investigations (Bierschwale et al., 1984; Stokoe et al., 1988), and laboratory tests (Dobry et al., 1981; De Alba et al., 1984; Tokimatsu et al., 1990). Several of the liquefaction evaluation procedures developed from these studies follow the general format of the Seed-Idriss simplified procedure, where VS is corrected to a reference overburden stress and correlated with the cyclic stress ratio. Nearly all were developed with limited or no field performance data. Some of these procedures follow the general format of Seed-Idriss simplified procedure in which the VS is corrected to a reference vertical stress and correlated with the cyclic stress ratio. This paper presents the results of the comparison between the VS and SPT methods of soil liquefaction potential evaluation in the south-east of Tehran. The liquefaction potential index is also calculated by Iwasaki et al. (1982) procedure for both methods.

The financial statements of companies listed on the Tehran Stock Exchange suggest that financial statements are more likely to be for companies with annual adjustments. Although responsible for the preparation and presentation of the financial statements of a management’s firm, audited financial statements, a joint product auditee and the auditor will be considered. A company may want to enhance the quality of auditing and restoring its reputation after announcing financial restatements to public investors and therefore may apply to dismiss its auditor. Restatements have a significant impact on a company, which may impose severe costs on firms. In common views, it depends on the type of restatement as it can often decrease the audit quality A common definition of audit quality by DeAngelo (1981) is “assessment (inferred) market”, with the possibility that the auditor has defined it as either:
cases of material misstatement in the financial statements and accounting system or client to be discovered; or
material misstatement found to be reported. The financial restatements are a factor that, in addition to offering comparability, can put in doubt the reliability of financial statements. In fact, financial restatements, unlike bankruptcy and firm failure, reflects a company’s financial credit crisis, constitutes a breach of trust of shareholders and are signals indicating that the financial statements are not valid (Chen et al., 2014).