Replacing IFRS instead of Iranian accounting standard

Accounting standards, are rules governing how to do accounting work, and specify what information must be provided in financial reporting. The main objective of this study was to compare the stronger accounting standards against weaker accounting standards which in this study, we compare accounting standards of Iran and international standard in terms of Rents. The population of the research is institutions member of accounting community; that to collect theoretical principles of the study, library methods and to collect statistical information, questionnaires were used. Cronbach's alpha coefficient was used for validity and reliability of questionnaire, and to analyse the data, Student's t-test, Kolmogorov - Smirnov test and Friedman test was used. SPSS21software was used to analysis. Time limit of this research involves the second half of 2016. The population of the investigation includes audit firms of Certified Public Accountants community. Findings from analysis of statistical data are at 95% reliability level, which reject us hypothesizes based on non-reliability, unsuitability and lack of understanding. We conclude that Iran's accounting standards relative to international standards from the perspective of professional judgment of auditors to determine the rent type, in terms of degree of reliability, intelligibility, functionality is more appropriate

Clinical Manifestations of β-Thalassemia Major in Two Different Altitudes; Bushehr and Shahrekord

Background: Patients with β-thalassemia major (TM) develop iron overload through increased iron absorption and transfusional therapy and it’s the most important complication of TM. Thalassemia is common in coastal regions and lands with low altitudes. The aim of this study is to determine the effect of high and low altitude on serum ferritin and treatment requirement in two groups of β-thalassemia major (TM) patients. Subjects and Methods: Patients were divided into two groups, the first group (No: 50) living at sea level (in the port of Bushehr, Iran) and the second group (No: 40) living at the altitude of 2061 m (in the city of Shahrekord, Iran). All patient’s clinical history, blood transfusion and laboratory tests including complete blood count and hemoglobin electrophoresis were reviewed. Results: There were no significant difference in ferritin levels, transfusion period and diabetes incidence of the two cities patients (P>0.05). Patient’s cardiac function and liver condition were significantly better in patients of Bushehr (P<0.05). Patients under 20 years in Bushehr were less splenectomized in comparison with Shahrekord (P<0.05). Conclusion: Our result showed that some of clinical manifestations of patients in low altitude such as cardiac and liver condition were better. But it did not affect ferritin level probably due to transfusion and chelating therapy. Totally patients of Bushehr had better conditions and had longer survivals. Keywords: β-thalassemia major, Ferritin level, Cardiac function, Altitud

Therapeutic Effects of Laser on Partial Osteotomy in the Rat Model of Hypothyroidism

Introduction: Several experimental studies have displayed positive result for laser radiation on stimulating bone regeneration in recent years. The purpose of this experimental study was to determine low-level laser (LLL) effects on partial bone defects in hypothyroidism male rat.Methods: Forty male Wistar rats were randomly distributed as below groups: hypothyroidism + laser (Hypo + laser), hypothyroidism (Hypo), and control. Four weeks after surgery, the tibia bone was removed. Biomechanical and histological examinations were performed immediately.Results: Our results showed significant reduction in the absorption of energy, resistance in bending deformation (bending stiffness), maximum force, high stress load, trabecular bone volume, and number of osteocytes, osteoblasts and osteoclasts in the osteotomy site in hypothyroidism rats compared to hypothyroidism + laser group (P &lt; 0.05).Conclusion: The results indicated that using laser may improve fracture regeneration and it may accelerate bone healing in hypothyroidism rat

The Effect of Quran recitation on risk of adolescents against high-risk behaviors

The purpose of this study was to investigate the effect of Holy Quran recitation on the risk level of high school adolescents against high-risk behaviors. This research is a semi-experimental design with pretest-posttest design with control and experimental group. The statistical population included all male high school students (1st and 2nd years) in District 2 and 1 of Ardabil, and the sample consisted of 30 students who were selected through multistage cluster sampling among students who were studying Sampling was done. And randomly assigned into two groups (15 each) as the experimental group and the control group. First, the Iranian Adolescent Risk Risk Scale (IARS) was used as a pretest for both groups. Then, after completing the 12 sessions (30 minutes each session) for the experimental group, in order to assess the risk level of adolescents against high-risk behaviors (dependent variable), the Iranian Adolescent Risk Reduction Scale (IARS) was administered as a post-test in both groups in order to evaluate the effect of auditory recitation of the Quran (independent variable) in the experimental group. In this research, data were analyzed using covariance analysis and SPSS version 20 software. The results of this study showed that the effect of quran recitation as an independent variable on adolescents' risk of being as a dependent variable was significant and the risk level in the experimental group was significantly lower than the control group

Flexible Electrode Design: Fabrication of Freestanding Polyaniline-Based Composite Films for High-Performance Supercapacitors

Polyaniline (PANI) is a promising pseudocapacitance electrode material. However, its structural instability leads to low cyclic stability and limited rate capability which hinders its practical applications. In view of the limitations, flexible PANI-based composite films are developed to improve the electrochemical performance of electrode materials. We report in the research a facile and cost-effective approach for fabrication of a high-performance supercapacitor (SC) with excellent cyclic stability and tunable energy and power densities. SC electrode containing a very high mass loading of active materials is a flexible film of PANI, tissue wiper-based cellulose, graphite-based exfoliated graphite (ExG), and silver nanoparticles with potential applications in wearable electronics. The optimum preparation weight ratios of silver nitrate/aniline and ExG/aniline used in the research are estimated to be 0.18 and 0.65 (or higher), respectively. Our results show that an ultrahigh capacitance of 3.84 F/cm² (240.10 F/g) at a discharge rate of 5 mA can be achieved. In addition, our study shows that the power density can be increased from 1531.3 to 3000 W/kg by selecting the weight ratio of ExG/aniline to be more than 0.65, with a sacrifice in the energy density. The obtained promising electrochemical properties are found to be mainly attributed to an effective combination of PANI, ExG, cushiony cellulose scaffold, and silver as well as the porosity of the composite

Study of Herbal Medicine in Zirrah (Touz) /Dashtestan/Bushehr province

Background: Ethnopharmacology has been seen as a multidisciplinary approach for novel drug discovery by providing valuable data about medicinal plants in different cultures. The aim of this ethnopharmacological study was to identify medicinal plants of the Zirrah (Touz)/Dashtestan/Bushehr province in the North of Persian Gulf. Material and Methods: The medical uses of medicinal plants were gathered from 23 local informants by face to face interviews. The relative frequency of citation (FRC) and cultural importance (CI) indices were calculated. Results: A total of 131 medicinal plants belonging to 62 families were identified. Malva sylvestris, Zataria multiflora, Terminalia chebula, Cuminum cyminum, Foenicum vulgare, Olivera decumbens, Echium amoenum, Teucriuma polium, Cannabis sativa and Papaver somniferum had the highest cultural importance indices. Ducrosia anethifolia Bioss, Nigella sativa, Capparis spinosa and Urtica dioica had the highest FRC indices. The highest medical uses were for gastrointestinal diseases, gynecological diseases and dermatological uses, infectious diseases, nature of cool and metabolic disorders, respectively. Conclusion: There is a vast variety of medicinal plants in Zirrah (Touz)/Dashtestan/Bushehr province. Although most of therapeutic applications of these plants in the Zirrah (Touz)/Dashtestan/Bushehr province are the same as Iran&rsquo;s traditional medicine, but the people of this region use some of these plants for some diseases which are unique for this area. Thus, investigation about these plants should be initiated to discover novel drugs for clinical applications