Investigation of the Effect of Profitability, Institutional Ownership and Effective Tax Rate on Social Responsibility of Automobile Manufacturing Companies Listed in Tehran Stock Exchange

Today, the impact of social responsibility on financial situation of companies has been proven. This effect varies depending on the community where the company is located and how the company looks at it. In the meantime, the community's viewpoint of the company is of great importance, because companies that do not observe the principles and social rights of the shareholders (such as no harm to the environment, employee salaries, and government rights, such as tax payments) may have problems with investors’ willingness to invest. This issue among automobile companies can be of great importance due to the large number of employees and the possibility of environment pollution of the industry. Accordingly, the purpose of this study is to investigate the effect of profitability, institutional ownership and effective tax rate on social responsibility of car manufacturing companies in the Tehran Stock Exchange.The statistical population of the study consisted of a sample of 20 active companies in the automobile industry and automotive parts manufacturing in Tehran Stock Exchange during the period of 1385(2006) to 1394(2015). To assess social responsibility, Carroll model and voluntary responsibility, ethical responsibility, and economic responsibility indicators were used and the final score of each company's liability was calculated using the data envelopment analysis method. Data analysis was performed using panel regression and the econometric software Eviews 10.The results showed that institutional ownership has no significant effect on corporate social responsibility. The effective tax rate has a positive and significant impact on corporate social responsibility. Profitability has a positive and significant impact on corporate social responsibility. Keywords: China Effective Tax Rate, Social Responsibility, Profitability, Automotive Industry

Molecular evaluation of genetic diversity using gliadin alleles in Iranian landrace wheat Triticum aesativum L.

Historiam-se os passos da investigação da epigrafia da civitas Igaeditanorum. Apresenta-se o corpus das inscrições que referem libertos e procura mostrar-se a importância que esta ‘classe’ social deteve neste aglomerado urbano em que a riqueza – proveniente, por exemplo, da exploração aurífera – lhe proporcionou relevante papel sociopolítico logo nos primórdios da Lusitânia romana

A 4-week biodex stability exercise program improved ankle musculature onset, peak latency and balance measures in functionally unstable ankles

Objectives: The purpose of this study was to examine the effects of Biodex stability training on the onset of muscle activity and balance measures in participants with functional ankle instability (FAI). Materials and methods: The musculature onset and peak latency of the peroneals, tibialis anterior and soleus of 15 patients with FAI were recorded with surface electromyography (EMG) in response to sudden 10°, 20° and 30° inversions by an Ankle Perturbation System (APS), both before and after stability training. Participants underwent a monitored 4-week Biodex stability program (12 min per session, three times a week). Pre-and post-training balance measures were also recorded by the Biodex Stability System. Design: Quasi-experimental. Results: Post-training, there was a significant decrease in muscle onset and peak latency (p<0.05) for the peroneals and tibialis anterior, and a significant improvement in balance measures (p<0.001). Conclusion: Based on the present results, a Biodex stability exercise program may be recommended for the rehabilitation of FAI. © 2007 Elsevier Ltd. All rights reserved

Hyaluronan and Hyaluronidase, which is better for embryo development?

Our aim was to examine size-specific effects of Hyaluronan (HA) on preimplantation embryo development. We investigated the effects of Hyalovet (HA, 500–750 kDa; the size produced by HA synthase-3, which is abundant in the oviduct), or HA treated with Hyaluronidase-2 (Hyal2; also expressed in the oviduct that breaks down HA into 20 kDa fragments). In experiment 1 (in vivo), oviducts of synchronized and superovulated ewes (n = 20) were surgically exposed on Day 2 post-mating, ligated, and infused with either Hyalovet, Hyalovet + Hyal2, Hyal2, or PBS (control). Ewes were killed 5 days later for recovery of embryos and oviductal epithelial cells (OEC). Blastocyst rates were significantly higher in Hyal2 and Hyalovet + Hyal2 oviducts. Hyaluronidase-2 infusion resulted in higher blastocyst cell numbers and hatching rates. This was associated with increased HSP70 expression in OEC. In contrast, Hyalovet resulted in the lowest development to blastocyst stage and lowest hatching rates, and decreased IGF2 and IGFBP2 expression in OEC. IGF1 and IL1α expression were not affected. In experiment 2, to rule out indirect effects of oviductal factors, ovine embryos were produced and cultured with the same treatments in vitro from Day 2 to 8. Hyaluronidase-2, but not Hyalovet, enhanced blastocyst formation and reduced inner cell mass apoptosis. Hyalovet inhibited hatching. In conclusion, the presence of large-size HA (500–750 kDa) in the vicinity of developing embryos appears to disturb the oviductal environment and embryo development in vivo and in vitro. In contrast, we show evidence that breakdown of HA into smaller fragments is required to maximize embryo development and blastocyst quality