The ambiguity in the readability of financial statements has led to a reduction in the ability of investors to analyze and understand financial information and can be a factor in modifying the agency cost. The purpose of this paper is to examine the role of audit quality and the quality of internal controls in adjusting the relationship between the readability of financial statements and agency...

rivers and runoff have always been of interest to human beings. in order to make use of the proper water resources, human societies, industrial and agricultural centers, etc. have usually been established near rivers. as the time goes on, these societies developed, and therefore water resources were extracted more and more. consequently, conditions of water quality of the rivers experienced rap...

Cost of Quality analysis is emerged as an effective tool for the industrial managers for pinpointing the deficiencies in the system as well as for identifying the improvement areas by highlighting the cost reduction opportunities. However , this analysis will be fully effective only if it is further extended to identify the cost incurred in ensuring quality in all areas of the supply chain incl...

even though, to date, a lot of studies have been conducted on the subject of politeness theory, there are very few studies regarding the applicability of this theory to translation between english and persian which shows the reason behind conducting the present study. this study was carried out with the aim of highlighting whether there is any difference between english and persian methods of u...