82 research outputs found
The effect of mandatory implementation of accounting standards on earnings quality
The existence of transparent and comparable financial information is the most fundamental principle in responding and conscious economic decision makings and it is one of the necessities of economic growth and development in both private and public sector. In the present research we have discussed this issue to measure the feedback of administering accounting standards in Iran about market information issues. Regarding the broadness of the discussion in the field and also lack of controllability of the interfering variables, earnings as one of the most common criteria were taken into consideration. Earning is one of the most basic elements in financial statements and it is considered as a criterion for measuring activity continuance, efficiency and etc. Thus, the quality of this item is a basis for measuring the effectiveness of administering accounting standards before and after applying standards as a necessity. Since there are several criteria about measuring the quality of earnings and due to the innovativeness of the research, in the present research the quality of earnings based on time series is taken into consideration. The research results showed that the obligations imposed to apply accounting standards affected the predictability and fluctuations of earnings.
Mixed Medullary-Follicular Carcinoma of the Thyroid
Mixed medullary-follicular thyroid carcinoma is an uncommon tumor that consists of both follicular and
parafollicular cells. Case.We report a 43-year-old woman with a palpable mass in the right side of the neck. Fine needle aspiration
suggested a diagnosis of high grade anaplastic carcinoma that has been associated with papillary features. Total thyroidectomy
was done in which histopathological examination showed diagnosis of medullary carcinoma. Immunohistochemical staining
was positive for chromogranin, calcitonin, and thyroglobulin in tumoral cells. Conclusion. Mixed medullary-follicular thyroid
carcinoma is a rare tumor. Diagnosis of these tumors with fine needle aspiration is very difficult and may lead to misdiagnosis.
It is necessary to correlate the cytological finding with serum calcitonin and thyroglobulin. Also immunostaining for calcitonin
and thyroglobulin confirms diagnosis
Estudar o uso dos sistemas de cálculo de custos e seu impacto no desempenho das gerentes na Bolsa de Teerã
This study examines the effect of managers’ use of costing systems, through the power of psychology, on their performance. In this research, the four-dimensional conceptual psychological strength (meaning, competence, self-determination and impact) has been considered, and the term "performance" has been used to refer to the individual performance of managers in relation to their tasks. We consider managers’ performance as a subset of individual performance, and specifically focus on how well people do their tasks.To test the hypotheses, we conducted at first a survey of mid-level managers, including 107 financial managers and production managers of active companies in the Tehran Stock Exchange; then the results were analyzed using the PLS model.The results indicated that despite the confirmation of a significant relationship between the managers’ use of costing systems and all four dimensions of psychological strength, none of these variables affect the performance of managers. The current research extends previous researches of costing systems and increases our understanding of the role in improving effectiveness of costly systems. Este estudio examina el efecto del uso de los administradores de los sistemas de cálculo de costos, a través del poder de la psicología, en su desempeño. En esta investigación, se ha considerado la fuerza psicológica conceptual cuatridimensional (significado, competencia, autodeterminación e impacto) y el término "desempeño" se ha utilizado para referirse al ejercicio individual de los gerentes en relación con sus tareas. Consideramos el desempeño de los gerentes como un subconjunto del desempeño individual y específicamente nos enfocamos en cuán bien las personas hacen sus tareas.Para probar las hipótesis, realizamos al principio una encuesta de gerentes de nivel medio, que incluía 107 gerentes financieros y gerentes de producción de compañías activas en la Bolsa de Teherán; luego los resultados fueron analizados usando el modelo PLS.Los resultados indicaron que a pesar de la confirmación de una relación significativa entre el uso de los administradores de los sistemas de costos y las cuatro dimensiones de la fortaleza psicológica, ninguna de estas variables afecta el desempeño de los gerentes. La investigación actual amplía las investigaciones previas de los sistemas de costos y aumenta nuestra comprensión del papel en la mejora de la efectividad de los sistemas onerosos.Este estudo examina o efeito do uso de sistemas de cálculo de custos pelos gestores, através do poder da psicologia, em seu desempenho. Nesta pesquisa, nós consideramos o conceitual psicológica vigor cuatridimensional (significado, competência, auto-determinação e impacto) e o termo "performance" tem sido usado para se referir ao desempenho individual dos gestores em relação às suas tarefas. Consideramos o desempenho dos gerentes como um subconjunto do desempenho individual e nos concentramos especificamente em como as pessoas fazem sua lição de casa.Para testar a hipótese, foi realizada uma pesquisa no início de gerentes de nível médio, incluindo 107 gerentes financeiros e gerentes de produção das empresas ativas na Bolsa de Teerão; Em seguida, os resultados foram analisados usando o modelo PLS.Os resultados indicaram que, apesar de confirmação de uma relação significativa entre a utilização do sistema de administradores de custo e os quatro dimensões de resistência psicológica, nenhuma destas variáveis afecta o desempenho dos gestores. A pesquisa atual estende investigações anteriores de sistemas de custos e aumenta nossa compreensão do papel na melhoria da eficácia de sistemas dispendiosos
The Relationship Between Iron Deficiency Anemia and Reflux-Related Renal Injury in Infant and Children
Introduction: Anemia may be defined either quantitatively or physiologically. The diagnosis of anemia is determined by comparison of the patient's hemoglobin level with age-specific and sex-specific normal values. The easiest quantitative definition of anemia is any hemoglobin or hematocrit value that is 2 standard deviations (SDs) (95% confidence limits) below the mean for age and gender. The aim of this study was to evaluate the relationship between anemia and reflux nephropathy in patients with vesicoureteral reflux. Material and Methods: This case-control study involved 260 children aged from 6 months to 2 years. They were divided into two groups of 130 children: the case group suffering from VUR with reflux nephropathy and the control group affected with VUR without reflux nephropathy .Results: Results of our study showed that the prevalence of anemia in the Reflux Nephropathy group was not considerably different than that of the control group.Conclusions: We concluded that there isn’t a direct correlation between anemia and reflux nephropathy in patients with vesicoureteral reflux.Keywords: Anemia, Iron-Deficiency; Vesico-Ureteral Reflux; Chil
The Mean Platelet Volume in children with Pyelonephritis
Introduction: The mean platelet volume (MPV) is a determinant of inflammation. The aim of the present study was to investigate the MPV levels in children with pyelonephritis and to evaluate the possible relationship between MPV and febrile UTI.Materials and Methods: In this prospective observational study, 82 patients with Pyelonephritis (group A) and 82 patients with viral gastroenteritis (group B) were enrolled from 20 Jun 2013 through 15 Jan 2014. The patients were divided into two groups according to the presence of pyelonephritis and viral gastroenteritis. The pyelonephritis group (A) included 82 patients and the acute gastroenteritis group (B) included 82 patients. Complete blood count (CBC) parameters were measured at admission. Routine biochemical tests were performed. Groups were compared according to different parameters.Results: A total of 164 patients were included from inpatients of Amir-Kabir Hospital. The mean platelet volume was lower in group (A) and it was associated with acute pyelonephritis (P =0 .003). The MPV (6.03 ± 0.26 fl vs. 9.06 ± 0.73 fl) was significantly lower in group (A), the platelet count (219.88-± 52.31vs. 184.09 ± 52.21) was significantly higher in group (A), and the WBC count (13.01± 3.43 vs. 8.30 ± 1.13) was significantly higher in group (A).Conclusions: MPV levels were significantly lower in children with pyelonephritis compared with controls. MPV can be used as a negative acute phase reactant in children with febrile UTI.Keywords: Child; Pyelonephritis; Mean Platelet Volume; Urinary tract infection
Comparison of antimicrobial effects of titanium tetrafluoride, chlorhexidine, xylitol and sodium fluoride on streptococcus mutans: An in-vitro study
No studies have yet documented the bactericidal effects of TiF4, and its role in the treatment of
dental caries, and no definite protocol has been introduced to regulate its use. The aim of this study was to
determine the antimicrobial/bactericidal effects of TiF4 on Streptococcus Mutans (S. Mutans) and to compare it
with chlorhexidine (Chx), sodium fluoride (NaF) and xylitol.
Methods: This study was conducted at the Shiraz University of Medical Sciences microbiology laboratory during
March 2015 to September 2015. In this in-vitro study, first a bacterial suspension was prepared and adjusted to a
0.5 McFarland standard (equivalent to 1×108 CFU/ml). The minimal inhibitory concentration (MIC) and minimal
bactericidal concentrations (MBC) of TiF4, Chx, NaF and xylitol were assessed using broth microdilution assay
and disk diffusion methods. In order to neutralize the acidic nature of TiF4, we used a sodium hydroxide
preparation to obtain a pH of 7.2 and repeated all of the previous tests with the neutralized TiF4 solution. We
reported the final results as percentages where appropriate.
Results: The MIC of TiF4, NaF and Chx for S. Mutans were 12.5%, 12.5% and 6.25%, respectively. At a
concentration of 12.5% the inhibition zone diameters were 9 mm, 15mm and 14mm for TiF4, NaF and Chx,
respectively. The MBC was 25%, 12.5% and 12.5% for TiF4, NaF and Chx, respectively. Xylitol failed to show
any bactericidal or growth inhibitory effect in all of its concentrations. When we repeated the tests with an
adjusted pH, identical results were obtained.
Conclusion: TiF4 solutions have anti-growth and bactericidal effects on S. Mutans at a concentration of 12.5%
which is comparable with chlorhexidine and NaF, indicating the possible use of this solution in dental practice as
an anti-cariogenic agent, furthermore the antimicrobial activity is unaffected by pH of the environment
The comparative study of planning dimension and habitation management in new town development in country divisions (Case study: New Towns of Andisheh and Pardis)
The formation and development of new towns has always been associated with the main cities of the region and the reduction of their dependence on the main city has been considered as one of the indicators of their planning success. However, changes and increasing the number of access routes to new cities is one of their necessities in the divisions of the country, which strongly affects the housing system in new cities. In this study, while reviewing the factors affecting the success of cities from the perspective of national divisions, the dimensions of planning and housing management in the two new cities of Andisheh and Pardis will be studied. One-sample t-test, one-way analysis of variance and Scheffe post hoc test were used to investigate the subject. The results of t-test show that among the 7 indicators studied, only the infrastructure-physical index with an acceptable average (3.57) has a favorable status. Meanwhile, the overall index of housing planning and management was below the set value with an average of 3.20. The results of ANOVA analysis of variance show that the dimensions of living satisfaction in the two new cities of Andisheh and Pardis are different. Thus, it can be concluded that the living conditions in the new city of Andisheh are better than the Pardis and the managerial and political conditions (in terms of national divisions) in the new Town of Pardis are better than those of the Andisheh
Mean Platelet Volume: A Useful Marker in Reflux Nephropathy
Introduction: The inflammatory reaction caused by a pyelonephritis infection can result in renal injury or scarring, which is also termed reflux-related renal injury or reflux nephropathy. The importance of platelet changes is emphasized in some chronic diseases. In this study, the changes of mean platelet volume (MPV) and mean platelet count (MPC) were investigated in children with reflux nephropathy.Materials and Methods: In this case-control study, 107 females with vesicoureteral reflux (VUR) (grade 1 to 3) and reflux nephropathy and 107 females with VUR (grade 1 to 3) without reflux nephropathy were included. Demographics characteristics of the patients were recorded and laboratory parameters in the active phases of first pyelonephritis were evaluated.Results: MPC was higher in patients with reflux nephropathy than non-reflux nephropathy patients and MPV was lower in the patients with reflux nephropathy than patients without reflux nephropathy.Conclusions: MPV can be used as an indicator in diagnosis of reflux nephropathy in patients with VUR. Keywords: Mean Platelet Volume; Vesico-Ureteral Reflux; Child
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