Predicting Audit Opinion by a new Metaheuristic Algorithm: Water Cycle Algorithm

An auditor evaluates if financial statements which the firms issue in public, present fairly and are free from material misstatement. The audit report is a written letter containing independent verification of the quality of financial statements used for making economic decisions. Hence, the issuance of such a report can lead to the transmission news and information about the firm and to enhance the degree of confidence in the financial statements. This study predicts audit opinion of the firms listed in Tehran Stock Exchange during 2018-2020 by a new metaheuristic algorithm named Water Cycle Algorithm (WCA) and compares its results with one of the most popular methods called logistic regression (LG). 24 variables were extracted from the literature and used for this prediction. 4 evaluating criteria were used to compare the predictions of two methods. According to findings, the superiority of the criteria in the WCA was confirmed in comparison to LG. Since WCA was more appropriate, users of financial reports can use it to predict the type of audit opinion in the unaudited interim financial statements, and also, auditors can use it while evaluating and accepting clients and achieving an acceptable level of audit risk, as a quality control tool

An Improved Under-Frequency Load Shedding Scheme in Distribution Networks with Distributed Generation

When a distribution network consisting of Distributed Generations (DGs) is disconnected from upstream network, the system may be exposed to severe power imbalance. In order to prevent the damage of power plants, frequency relays operate and remove DGs from the network. In contrast to traditional methods, the main objective in new methods is to keep DG units in service in the islanded distribution system. Under-Frequency Load Shedding (UFLS) is one of the most important protection systems, which is the last chance for avoiding a system blackout following severe disturbance. This paper dealt with an adaptive UFLS method and considered the priority of loads to be shed, depending on the intensity of event, and loads look up table built by Rate of Change of Frequency of Loads (ROCOFL) indices based on the frequency of centre of inertia (fCOI). Different loads were shed depending on the event type diagnosed by measuring the initial Rate of Change of Frequency (ROCOF) in the method. The proposed UFLS method can stabilize the frequency of the distribution system in islanding mode by shedding sufficient loads. The simulation results confirmed the advantages of the methods in comparison to other proposed algorithms

Vitamin D supplementation and serum heat shock protein 60 levels in patients with coronary heart disease: A randomized clinical trial

Background: The aim in this study was to investigate the effect of vitamin D (25(OH)D3) supplementation on heat shock protein 60 (HSP 60) and other inflammatory markers (IL-17, TNF-α, PAB) in patients with coronary heart disease (CHD). Methods: In this double-blind, randomized clinical trial, we recruited 80 male and female patients aged 30-60 with CHD and 25(OH)D3 serum levels < 30 ng/ml from Rasool-e-Akram Hospital in Tehran, Iran. Serum levels of HSP 60 as primary outcome, and 25(OH)D3, IL-17, TNF-α, PAB, lipid profiles and parathyroid hormone (PTH) as secondary outcomes were measured at baseline and post-intervention. We randomly assigned eligible participants to a placebo group (N = 40) or an intervention group (N = 40) (50,000 IU/wk. vitamin D supplement) for eight weeks. Results: The results demonstrated that vitamin D supplementation resulted in a significant increase in 25(OH) D3 serum levels in the intervention group compared to the placebo group (46.86 vs. 7.28 ng/ml). PTH levels decreased in the intervention group compared to the placebo group (- 19.81 vs. 2.92 pg/ml) after eight weeks of supplementation. Furthermore, we observed a significant change in waist circumference (- 0.97 vs. -0.26 cm), fat percentage (-.13 vs. 0.1), systolic blood pressure (- 3.85 vs. -2.11 mmHg) and diastolic blood presure (- 4 vs. -1.86 mmHg) in the vitamin D group compared to the placebo group (all P values < 0.05). Other variables did not significantly change after the intervention. Conclusion: Based on our findings, weekly vitamin D supplementation of 50,000 IU for eight weeks in patients with CHD resulted in decreased systolic and diastolic blood pressure, waist circumference and fat percentage. No significant effect on HSP 60, inflammatory markers or lipid profiles was observed. Trial registration: IRCT, IRCT201612122365N14. Registered 12 December 2016. © 2018 The Author(s)

Chitosan-Based Nanoparticles Against Viral Infections

Viral infections, in addition to damaging host cells, can compromise the host immune system, leading to frequent relapse or long-term persistence. Viruses have the capacity to destroy the host cell while liberating their own RNA or DNA in order to replicate within additional host cells. The viral life cycle makes it challenging to develop anti-viral drugs. Nanotechnology-based approaches have been suggested to deal effectively with viral diseases, and overcome some limitations of anti-viral drugs. Nanotechnology has enabled scientists to overcome the challenges of solubility and toxicity of anti-viral drugs, and can enhance their selectivity towards viruses and virally infected cells, while preserving healthy host cells. Chitosan is a naturally occurring polymer that has been used to construct nanoparticles (NPs), which are biocompatible, biodegradable, less toxic, easy to prepare, and can function as effective drug delivery systems (DDSs). Furthermore, chitosan is Generally Recognized as Safe (GRAS) by the US Food and Drug Administration (U.S. FDA). Chitosan NPs have been used in drug delivery by the oral, ocular, pulmonary, nasal, mucosal, buccal, or vaginal routes. They have also been studied for gene delivery, vaccine delivery, and advanced cancer therapy. Multiple lines of evidence suggest that chitosan NPs could be used as new therapeutic tools against viral infections. In this review we summarize reports concerning the therapeutic potential of chitosan NPs against various viral infections. © Copyright © 2021 Boroumand, Badie, Mazaheri, Seyedi, Nahand, Nejati, Baghi, Abbasi-Kolli, Badehnoosh, Ghandali, Hamblin and Mirzaei

Economic and social assessment of fish farming in cages in the southern Caspian Sea

This study aimed to assess the social, economic and fish farming in cages in the Southern Caspian Sea. The Caspian Sea is considered as one of the most important water resources of Iran, in which due to the appropriate weather conditions in the north of the country, has the potential for marine aquaculture. With the implementation of this plan would say that with respect to the proposed initial selection from Kheshtsar in Mazandaran province and Kiashahr in Guilan province with along coastline of about 250 km from the depth of 20 to 100 meters and an the area of about 2027km^2 has the cage aquaculture talent. Of course, at the depths of greater than 100 M by using the world technology procedure, there is also the possibility of the establishment of marine cage aquaculture. Now, with the regards of the above potential in the Caspian Sea coastline, it is expected at least 200 cages fish sites farming in with the establishment of 40 cages per site and produce 160,000 tons with creating of 1,000 direct jobs and 2,000 indirect jobs and income 2000 billion gross annual average net profit of 40% could be 800 billion in which will produce of proteins needed part of the country, creating jobs, welfare, prosperity and economy in the region. With the implementation of such national project, it is needed to establish pilot farms to reach the goals: environmental assessment studies, risk assessment, aquatic selection and the use of appropriate cage structures according to ecological conditions of southern Caspian Sea

Insecticide susceptibility status of Phlebotomus (Paraphlebotomus) sergenti and Phlebotomus (Phlebotomus) papatasi in endemic foci of cutaneous leishmaniasis in Morocco

<p>Abstract</p> <p>Background</p> <p>In Morocco, cutaneous leishmaniasis is transmitted by <it>Phlebotomus sergenti </it>and <it>Ph. papatasi</it>. Vector control is mainly based on environmental management but indoor residual spraying with synthetic pyrethroids is applied in many foci of <it>Leishmania tropica</it>. However, the levels and distribution of sandfly susceptibility to insecticides currently used has not been studied yet. Hence, this study was undertaken to establish the susceptibility status of <it>Ph. sergenti </it>and <it>Ph. papatasi </it>to lambdacyhalothrin, DDT and malathion.</p> <p>Methods</p> <p>The insecticide susceptibility status of <it>Ph. sergenti </it>and <it>Ph. papatasi </it>was assessed during 2011, following the standard WHO technique based on discriminating dosage. A series of twenty-five susceptibility tests were carried out on wild populations of <it>Ph. sergenti </it>and <it>Ph. papatasi </it>collected by CDC light traps from seven villages in six different provinces. Knockdown rates (KDT) were noted at 5 min intervals during the exposure to DDT and to lambdacyhalothrin. After one hour of exposure, sandflies were transferred to the observation tubes for 24 hours. After this period, mortality rate was calculated. Data were analyzed by Probit analysis program to determine the knockdown time 50% and 90% (KDT50 and KDT90) values.</p> <p>Results</p> <p>Study results showed that <it>Ph.sergenti </it>and <it>Ph. papatasi </it>were susceptible to all insecticides tested. Comparison of KDT values showed a clear difference between the insecticide knockdown effect in studied villages. This effect was lower in areas subject to high selective public health insecticide pressure in the framework of malaria or leishmaniasis control.</p> <p>Conclusion</p> <p><it>Phlebotomus sergenti </it>and <it>Ph. papatasi </it>are susceptible to the insecticides tested in the seven studied villages but they showed a low knockdown effect in Azilal, Chichaoua and Settat. Therefore, a study of insecticide susceptibility of these vectors in other foci of leishmaniasis is recommended and the level of their susceptibility should be regularly monitored.</p

Viral Load, Clinical Disease Severity and Cellular Immune Responses in Primary Varicella Zoster Virus Infection in Sri Lanka

BACKGROUND: In Sri Lanka, varicella zoster virus (VZV) is typically acquired during adulthood with significant associated disease morbidity and mortality. T cells are believed to be important in the control of VZV replication and in the prevention of reactivation. The relationship between viral load, disease severity and cellular immune responses in primary VZV infection has not been well studied. METHODOLOGY: We used IFNgamma ELISpot assays and MHC class II tetramers based on VZV gE and IE63 epitopes, together with quantitative real time PCR assays to compare the frequency and phenotype of specific T cells with virological and clinical outcomes in 34 adult Sri Lankan individuals with primary VZV infection. PRINCIPAL FINDINGS: Viral loads were found to be significantly higher in patients with moderate to severe infection compared to those with mild infection (p&lt;0.001) and were significantly higher in those over 25 years of age (P&lt;0.01). A significant inverse correlation was seen between the viral loads and the ex vivo IFNgamma ELISpot responses of patients (P&lt;0.001, r = -0.85). VZV-specific CD4+ T cells expressed markers of intermediate differentiation and activation. CONCLUSIONS: Overall, these data show that increased clinical severity in Sri Lankan adults with primary VZV infection associates with higher viral load and reduced viral specific T cell responses

Survey and feasibility study for the introduction of native fish and non- native fish for cage culture in the southern part of Caspian Sea

The aim of this study is the feasibility of introducing suitable species of fish (native and exotic) for rearing in cages in the southern region of the Caspian Sea. This study from the perspective of economic efficiency and maintaining ecology were analyzed. The results showed that the southern Caspian Sea has the ability to aquaculture fish. However, due to the yearly temperature variations of water (from surface to a depth of 50 meters), the talent of aquaculture area is preferred for fish in cold water than warm water fish due to possibility rearing over the years. The survey showed that the current conditions and due to unfavorable changes in the ecology of the area in the last decade, the use of non-native fish culture in cages is not recommended. Many species of native fish are suitable for rearing in cages. Nevertheless, there is no infrastructure suitable for the production of all of them. Therefore, respectively species of Salmo caspius, Huso huso and Common carp of Caspian Sea for cultivation of in cages was suggested. In the current situation, this fish for their ability to grow faster than the need for selectivity. It is noteworthy that detailed environmental assessments and species risk assessments before the final introduction of any fish species (native and exotic) for rearing in cages in the Caspian Sea ecosystem is essential