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  1. 781

    The Concept of Materiality in Auditing and its Impact on Auditors Opinion by Yahya Hassas Yeganeh, Hosseyn Kasyri

    Published 2003-06-01
    “…The objective of this study is: 1) Identify quantitative and qualitative factors effect on auditors' materiality Judgments and its ranking 2) Determine auditors’ consensus in selecting and applying materiality guidelines in audit 3) Identify problems, restrictions and necessity of issuing materiality guidelines in Iran. In this experimental study fifteen quantitative and fifteen qualitative factors which could affect materiality Judgments, selected and examined. …”
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    Agenda-setting in policies related to high-risk sexual behaviours, stimulants, and alcohol abuse in Iranian adolescents by Saeid Mirzaei, Mohammad Hossein Mehrolhassani, Vahid Yazdi-Feyzabadi, AliAkbar Haghdoost, Nadia Oroomiei

    Published 2023-10-01
    “…The policy stream was heavily influenced by ideology and the political parties in power, affecting evidence-based policy-making. …”
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    Individual Factors, Personality and Perception: How Legislators Make Decisions by Elham Heydari

    Published 2022-08-01
    “…Concerning the legislative role of members of parliament in Iran, the present paper aimed to identify factors affecting their perception during passing laws through a behavioral approach. …”
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    Dildeki Anlam Genişlemelerinin Bazı Kur’ânî Kavramların Anlaşılmasına Etkisi: Mustaz‘af Kelimesi Örneği by Ali Öge, İshak Doğan

    Published 2021-06-01
    “…Özellikle 1979’daki İran İslam Devriminin öncesinde proleterya ve burjuva çatışması, müstekbir ve mustaz‘af olarak değerlendirilmiş, ihmâl edilen kitlelerin bu yeni söylemle İslam’a kazandırılacağı umulmuştur. …”
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    Rational Choice, Political Action, and Media: A Study of the Relationship between Political Costs and Students’ Online and Offline Political Participation by Mohammad Taghi Abbasi Shavazi, sadegh panahinasab, Dorna esmaeilkhani

    Published 2021-09-01
    “…The sum of these findings indicates that we in Iran and among students cannot speak of a rational political activist and calculator by defining a rational approach. …”
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