In this paper we distinguish between OPERATIONAL risks depending on whether the OPERATIONAL risk naturally arises in the context of model risk. As the pricing model exposes itself to OPERATIONAL errors whenever it updates and improves its invest-ment model and other related parameters. In this case, it is no longer optimal to implement the best model. Generally, an option is exercised in a jump-diffusion model, if the stock price either exactly hits the early exercise boundary or the price jumps into the exercise price region. However paths of the diffusion process are continuous. In this paper the impact of OPERATIONAL risk on the option pricing through the implementation of Mitra’ s model with jump diffusion model is pre-sented. A partial integral differential equation is derived and the impact of param-eters of Merton’ s model on OPERATIONAL risk and option value by OPERATIONAL value at risk measure is employed. The option values in the presence of OPERATIONAL risk on data set are computed and some of the results are presented.

OPERATIONAL risk along with its management methods is considered as one of the significant fields in banking industry, which has potential influences on the performance of banking and financial institutes.One of the major steps in managing OPERATIONAL risk is its measurement which is aimed at measuring the required capital for this risk.Regarding the fact that banks have been trying to observe regulations and standards of Basel Committee more than before, measuring the required capital for OPERATIONAL risk to confront the crises and to place it in capital adequacy ratio is of great significance.There are three approaches to measure OPERATIONAL risk capital, such as the basic indicator approach, the standardized approach and the advanced measurement approach. In comparison with the advanced measurement approach, the two approaches of the basic and standardized require less data. That is because the former one needs a wide range of loss data.

Nowadays, Investors, creditors, and managers need reliable and updated index to measure the stockholders" wealth. Having used these indexes,investors can decide on selling or keeping their shares, and clereditor can analyze the risk of their investment and security. In addition, managers will be able to measurethe performance of their compames. In order to evaluate the validity of this kind of indexes at Tehran"s stock exchange, this research intends to investigate the relation between "created shareholder value added" on one hand and OPERATIONAL cash flow, OPERATIONAL profitrand economic value on the other hand. Results of this research show that in those"listedcompanies at Tehran"s stock exchange, the Eva (Economicc Value Added) index is more reliable to forecast the created shareholder value. it Also shows shareholders how much role or influence has management had in their added wealth. Generally, this research shows that the traditional accounting indexes are inadequate and cannot satisfy the investment markets and shareholders requirements. EVA is an index that is more useful to assess the management in terms of maximizing shareholder"s wealth.

Provinces of Iran bordering with Iraq were battle fields during Iran-Iraq war and today are among tourist attracting places in Iran. The factors provoking tourists to see these regions are important to characterize because the needs of the tourists should be identified and supplied. This paper tries to characterize factors driving and provoking the tourists who visit battle fields in Kermanshah. The research method adopted here is field finding and the data gathering procedure is based on library and field findings (N= 384) methods. The T-test and Friedman Test are used to analyze the data. The research sample includes the tourists who visited battle fields in Kermanshah in 2018. Random sampling is used to reach the required sample. The research results show that driving factors are more effective than attracting factors in journey to visit the battle fields in Kermanshah. Political-national identity, perseverance, curiosity and self-flourishing factors are among the most important driving factors with 3. 32, 2. 85, 2. 37 and 1. 45 mean rank, respectively. And location holiness, leisure and necessity are among the most important attracting factors with 2. 59, 1. 72 and 1. 69 mean rank, respectively.

Background: Health and economical progress depend on man power health in each society. Objective: To carry out interventions for prevention and control of cardiovascular disease (CVD) risk factors in workers and office clerks of Isfahan and Najaf-Abad provinces in two sections of offices and factories, and unions. Methods: Interventions are carried out In the theoretical and practical fields. Necessary training about CVD risk factors, nutrition, physical activity and stresses are planned on the basis of training pamphlets. Moreover. Practical measurements are carried out. In offices and factories, health communicators are selected from the personnel and they are trained to do all executive stages . Height, weight, waist, hip circumferences and blood pressure are measured for all persons before and during the study. Regarding the unions, pamphlets are used and all necessary measurements are done by physicians in Health Centers of the city. Using standard questionnaires, project analysis is carried out. Evaluation of project is done in several stages based on standard questionnaires.

Accounting information provides a system through which intraorganizational information is transferred to capital markets and allows more control of management activities by investors. Information provided by financial reports can be useful in decision making when it is reliable and relevant. The statistical population of this study is all firms listed in Tehran Stock Exchange and the sample selected by systematic removal method, consists of 105 firms listed during the PERIOD from 2007 to 2016. To test the variables relation, the regression analysis method based on panel data model is used. Results show that the quality of accruals, profit sustainability, profit forecast and profit smoothing are effective on operating cash flow.