This study focuses on how the partial substitution of copper by nickel nanoparticles affects the electrical and structural properties of the Bi2Ba2Ca2Cu2.9Ni0.1O10+δ, Bi2Ba2Ca2Cu2.8Ni0.2O10+δ and Bi2Ba2Ca2Cu2.6Ni0.4O10+δ compounds. Approximate values of crystallization size and crystallization percentage for the three compounds were calculated using the Scherer, modified Scherer, and Williamson-Hall methods. A great similarity was observed in the crystal size values from the Scherer method, 243.442 nm, and the Williamson-Hall method, 243.794 nm for the second sample. At the same time this sample exhibited the highest crystal size value for the three methods. In the examination of electrical properties, the sample with 0.1 partial substitution, Bi2Ba2Ca2Cu2.9Ni0.1O10+δ was determined to be the best with a critical temperature of 100 K and an energy gap of 6.57639 × 10-21 MeV. Using the SEM technique to analyze the structural morphology of the three phases, it was discovered that the size of the granular forms exceeds 25 nm. It was determined that the samples’ shapes alter when nickel concentration rises. The patterns that reveal the distribution of the crystal structure also exhibit clear homogeneity.

Green synthesis of graphene using leaf extracts as sustainable reducing and capping agents is a thrust area of research owing to its simplicity, eco-friendly nature and the ease of access to graphene. Moringa (Moringa oleifera Lam) plant is widely cultivated in India owing to its important medicinal and nutritional values. Inspired by these reports, herein we report a simple, green and economic synthesis of graphene, Moringa leaf extract employed reduced graphene oxide (MRGO) with excellent dye removal efficiencies. The MRGO is prepared by refluxing a mixture of aqueous dispersion of graphene oxide and Moringa leaf extract for 10 h. Further, we elucidated the role of synthesized MRGO in the removal of methylene blue (MB) and rhodamine B (RB) dyes through the sonochemical method. This as-synthesized material exhibited excellent dye removal efficiencies of about 93% and 87% against MB and RB dyes, respectively. Graphene with huge surface area expedited the better adsorption of dye molecules, thus, facilitated the better removal of the latter. Therefore, the superior dye removal efficiencies of MRGO were attributed to its adsorption capacity. This cost-effective synthetic approach of MRGO nanomaterial has a great potential for the innovative applications in water purification technology and find its place in further industrialization.

The fabrication of complex-shaped parts out of Co-Cr-Mo alloy and 316L stainless steel by three-dimensional printing (3DP) was studied using two grades of each alloy with average particle size of 20 and , respectively. To produce sound specimens, the proper 3DP processing parameters were determined. The sintering behavior of the powders was characterized by dilatometric analysis and by batch sintering in argon atmosphere at for 2h. The 3DP process has successfully produced complex-shaped biomedical parts with total porosity of 12-25% and homogenous pore structure, which could be suitable for tissue growth into the pores.

The purpose of this study was to investigate the impact of corporate governance index on the cost of equity in companies listed on the Tehran Stock Exchange. This study collects data from 975 observations during the period 2012 to 2018 to test the hypotheses using multiple linear regression model for the panel data. In this research, the independent variable of corporate governance index comprises of 27 specific corporate governance attributes. The results of hypothesis testing showed that corporate governance has a negative and significant effect on the rate of capital cost. In other words, the quality of corporate governance can lower the rate of capital cost. This result suggests that, by using a powerful corporate governance system and by declining the information asymmetry (increasing transparency) and agency conflict, we would be able to enhance the quality of financial reports. It would strengthen the capital market, attract financial suppliers and investors, and absorb the required financial resources of the firm by a lower rate. The findings of the study suggest that companies are able to reduce the cost of equity by establishing strong corporate governance. This conclusion suggests the importance and effectiveness of corporate governance in the cost of equity.

The current study aims to investigate the relationship between tax avoidance and firm risk in an emerging market called Iran. The study population consists of 400 observations and 80 companies listed on the Tehran Stock Exchange (TSE) over a five-year period during 2012 and 2016. The statistical model used in this study is a multivariate regression model; besides, the statistical technique used to test the hypotheses proposed in this research is panel data. The results showed that low effective tax rate (tax avoidance) is more consistent than the higher effective tax rate. Moreover, there is no significant relationship between tax avoidance and future tax rate volatility. The findings also proved that lower effective tax rates are positively associated with future stock price volatility. This implies that since Iranian firms have many financial problems because of economic sanctions, they have a tendency to delay the disclosure of bad news about their firms. Needless to say, when a huge number of negative news reaches its peak, they immediately will enter the market and lead to a remarkable fluctuation in stock prices.

Purpose – This study attempts to examine Islamic banking practices in Iran based on new scientific methods. Design, methodology, and approach – The study used financial ratios demonstrating healthy or non-healthy banks to assess the financial health of banks listed on the Tehran Stock Exchange. The assessment of these ratios with a decision tree as a non-parametric method for modeling is recommended to present this model. Information about the financial health of banks could affect the decisions of different groups of banks’ financial report users including shareholders, auditors, stock exchanges, central banks, and so on. Results – The results of the study show that a decision tree is a strong approach for classifying Islamic banks in Iran. Conclusions – To date, several studies have been conducted in various countries on the topic of this study. Considering the importance of Islamic banking, this is one of the first studies in Iran the outcomes of the study may prove helpful to the Iranian economy.

Purpose - Considering the importance of education as the base for countries’ development, the results of various studies show that accounting education is not reconciled to business environment changes with huge defects in methods of education and knowledge transition. Research design, data, and methodology – By reviewing current research and considering the effect of 12 factors, the study traces and detects why accounting education is far from the business environment from viewpoints of academic and practitioner bodies. After testing for validity and reliability, 225 questionnaires were administrated among representatives of three groups. Results - Respondents were not satisfied with lack of specification of various scientific areas of accounting, that less attention is paid to accounting software education, and about the rarity of workshops for performing accounting skills and discordance between accounting education and standard rules. Conclusion - These findings agreed with Albrecht and Sack (2001) who stated that the current style of accounting education is very cluttered and incomplete and needs major adjustments: subjects of accounting education must be based on the grounds of work needs not on willing academics.