The role of earnings management and dividend announcement in explanation of information asymmetry: Evidence from Tehran Stock Exchange

This study examines the relationship between earnings management and information asymmetry based on some companies listed in Tehran Stock Exchange over the period of 2005-2010. The study only uses qualified samples by taking into account all limitations and necessary criteria. Based on the results of this survey, we can conclude that there is not a significant relationship between earning management and information asymmetry in Tehran Stock Exchange. There is also not a significant relationship between low or high earning management and information asymmetry. Estimated dividend announcement has information content and it can influence on information asymmetry. Finally, in Tehran Stock Exchange, there is information asymmetry and after dividend announcement, its value is more than before

Life cycle theory and dividend payout policy: Evidence from Tehran Stock Exchange

This paper investigates the role and the effect of the life cycle theory on explanation of dividend payout policy in Tehran Stock exchange listed companies over the period 2006-2011. For measuring the firm’s life cycle, two criteria namely retained earnings to equity ratio and retained earnings to assets ratio have been used as proxies of firm’s life cycle. The findings of this research show that only retained earnings to assets ratio has a meaningful and positive effect on dividend payout policy; In the companies that are growing, retained earnings to assets ratio is low; Whereas this ratio is high in the more mature companies and these firms have abundant retained earnings, hence they are good candidates to pay dividends. However, there was no meaningful relationship between another life cycle criteria namely retained earnings to equity ratio and dividend payout policy

Implementation of the Metal Privileged Architecture

The privileged architecture of modern computer architectures is expanded through new architectural features that are implemented in hardware or through instruction set extensions. These extensions are tied to particular architecture and operating system developers are not able to customize the privileged mechanisms. As a result, they have to work around fixed abstractions provided by processor vendors to implement desired functionalities. Programmable approaches such as PALcode also remain heavily tied to the hardware and modifying the privileged architecture has to be done by the processor manufacturer. To accelerate operating system development and enable rapid prototyping of new operating system designs and features, we need to rethink the privileged architecture design. We present a new abstraction called Metal that enables extensions to the architecture by the operating system. It provides system developers with a general-purpose and easy-to-use interface to build a variety of facilities that range from performance measurements to novel privilege models. We implement a simplified version of the Alpha architecture which we call μAlpha and build a prototype of Metal on this architecture. μAlpha is a five-stage pipelined processor with a multi-level cache hierarchy. Lastly, we implement a few facilities in Metal including system calls and transactional memory to show the practicality of Metal

Ion Channels and Transporters in Muscle Cell Differentiation

Investigations on ion channels in muscle tissues have mainly focused on physiological muscle function and related disorders, but emerging evidence supports a critical role of ion channels and transporters in developmental processes, such as controlling the myogenic commitment of stem cells. In this review, we provide an overview of ion channels and transporters that influence skeletal muscle myoblast differentiation, cardiac differentiation from pluripotent stem cells, as well as vascular smooth muscle cell differentiation. We highlight examples of model organisms or patients with mutations in ion channels. Furthermore, a potential underlying molecular mechanism involving hyperpolarization of the resting membrane potential and a series of calcium signaling is discussed

Comparison of cognitive behavioral group therapy and acceptance and commitment group therapy on quality of life of breast cancer women

Background: Breast cancer diagnosis always causes a great deal of stress and result in significant changes in the patient’s routine life which is apart from physical injuries, can lead to losing social roles and increased risk of mental disorders which can negatively effects their quality of life.Objective: The present study aimed at comparing the effectiveness of cognitive-behavioral group therapy and acceptance and commitment group therapy on quality of life of breast cancer women.Methods: This is a quasi-experimental pre-test, post-test and follow-up with control group design. Thirty women suffering from breast cancer randomly and equally assigned in to two interventions and a control groups. The treatments consisted of eight weekly acceptance and commitment group therapy and also eight weekly cognitive-behavioral group therapy sessions and follow-up evaluations were carried out two months later. The QLQ-C30, QLQ-BR23 questionnaires were applied in this study.Results: Comparing with cognitive-behavioral group therapy, significant enhancement was indicated in total and all scales of QlQ-C30 and QlQ-BR23 scores in acceptance and commitment group therapy’s post-test and the results were also preserved at follow-up test.Conclusions: It is suggested by the findings of this research that acceptance and commitment program appears to be more efficient and feasible therapeutic intervention than cognitive-behavioral therapy for improving quality of life of women suffering from breast cancer

Comparison of the Effectiveness of Cognitive-Behavioral Therapy and Acceptance and Commitment Therapy in Reducing Craving in Women Consuming Crystal Drug

Background: The aim of this study was to compare the effectiveness of cognitive-behavioral therapy and acceptance-commitment based therapy in decreasing drug craving in women who were addicted to the crystal. Materials and Methods: The research method was quasi-experimental pre-test-post-test with the control group and two methods; the cognitive-behavioral, and the acceptance and commitment therapy were separately followed for two experimental groups with a follow-up phase. The statistical population of this study was all women who were addicted to the crystal that referred to addiction treatment centers in Isfahan province during the period of August to October 2017. They were simultaneously depressed. The instruments used in the study were the Wilson, Guilford and Concrete protocol (2004) that is the treatment based on the acceptance, Carole's cognitive-behavioral therapy (1998), and Frankl (2002) craving for drug questionnaire, as well as repeated measures of variance analysis. Results: Findings showed that cognitive-behavioral and acceptance and commitment therapies for craving of crystal usage are effective in women who have had crystal abuse. Between two methods of cognitive behavioral therapy, and acceptance and commitment therapy in the field of craving for the crystal in women that overcome drug addiction, there was a significant difference. The acceptance and commitment therapy had effects that are more therapeutic. Conclusion: Therefore, this study provides a total empirical support for acceptance-based and commitment treatment in the treatment of women who were overcoming the crystal addition

DNA Binding and Antitumor Activity of α-Diimineplatinum(II) and Palladium(II) Dithiocarbamate Complexes

The two water-soluble designed platinum(II) complex, [Pt(Oct-dtc)(bpy)]NO3 (Oct-dtc = Octyldithiocarbamate and bpy = 2,2′ -bipyridine) and palladium(II) complex, [Pd(Oct-dtc)(bpy)]NO3, have been synthesized and characterized by elemental analyses, molar conductivity measurements, IR, 1H NMR, and electronic spectra studies. Studies of antitumor activity of these complexes against human cell tumor lines (K562) have been carried out. They show Ic50 values lower than that of cisplatin. The complexes have been investigated for their interaction with calf thymus DNA (CT-DNA) by utilizing the electronic absorption spectroscopy, fluorescence spectra, and ethidium bromide displacement and gel filtration techniques. Both of these water-soluble complexes bound cooperatively and intercalatively to the CT-DNA at very low concentrations. Several binding and thermodynamic parameters are also described

THE MICROFACIES, SEQUENCE STRATIGRAPHY AND GENESIS OF THE UPPER DEVONIAN PHOSPHORITES IN THE NORTH OF KERMAN, SE IRAN

This research focuses on the microfacies, sequence stratigraphy and genesis of the upper Devonian phosphate-rich deposits in the Kerman province, SE Iran. These deposits are investigated in the Sarashk and Hutk sections, which are the most complete upper Devonian strata in the studied area. This region was located on the northern coast of the Gondwanaland during the Devonian. Detailed sampling and sedimentological analyses indicate that the studied successions consist of limestone, shale and sandstone lithofacies. The limestone lithofacies includes 12 microfacies and the shale and sandstone lithofacies include two microfacies. Based on the microfacies analysis, five sedimentary sequences are distinguished in each section. The microfacies analyses suggest a mixed carbonate-siliciclastic ramp sedimentary environment. Based on the sequence stratigraphic settings, the phosphorite layers are divided into three types, the first involves lumachella strata and was deposited in transgressive system tract settings; the second was deposited in the high stand system tract and maximum flooding surface settings and the third includes the basal parts of the falling stage system tract setting. The first phosphorite type seems to be a direct result of upwelling currents and blooms in continental shelf deviling creatures, especially brachiopods and fishes. The second, and the most commercially qualified, type formed as an indirect result of upwelling currents and subsequent toxic waters, high mortality and rise of Oxygen Minimum Zone. The third type was a result of post deposition burial digenesis and cementation processes

Risk management, signal processing and econometrics: A new tool for forecasting the risk of disease outbreaks

This paper takes a novel approach for forecasting the risk of disease emergence by combining risk management, signal processing and econometrics to develop a new forecasting approach. We propose quantifying risk using the Value at Risk criterion and then propose a two staged model based on Multivariate Singular Spectrum Analysis and Quantile Regression (MSSA-QR model). The proposed risk measure (PLVaR) and forecasting model (MSSA-QR) is used to forecast the worst cases of waterborne disease outbreaks in 22 European and North American countries based on socio-economic and environmental indica- tors. The results show that the proposed method perfectly forecasts the worst case scenario for less com- mon waterborne diseases whilst the forecasting of more common diseases requires more socio-economic and environmental indicators

Copper-catalyzed N-arylation of bis(indolyl)methanes: the first approach for the synthesis of unsymmetrical N-aryl bis(indolyl)methanes by C–N cross-coupling reaction

This investigation describes an efficient method for the synthesis of unsymmetrical N-aryl bis(indolyl)methanes by C–N cross-coupling reaction of unsubstituted bis(indolyl)methanes with aryl iodides in the presence of several Cu salts and CuFe$_{2}$O$_{4}$ as homogeneous and heterogeneous catalysts, respectively. Among these Cu containing catalysts, CuFe$_{2}$O$_{4}$ under ligand-free conditions showed the best activity and selectivity for mono N-arylation of bis(indolyl)methanes. Notably, CuFe$_{2}$O$_{4}$ catalyst was recovered and reused several times