The Effect of Change in Auditor’s Opinion on Timely Disclosure of Financial Information

The main purpose of this research is studying the effect of change in auditor’s opinion on timely disclosure of financial information. The statistical population of the current research is all firms listed in Tehran Stock Exchange during 2010 to 2012. The sample size is 101 firms after screening. Findings, using multiple regressions, show that change in auditor’s opinion contributes to firms’ increased timely disclosure of financial information

Investigation of Antibacterial Effect of Cuminum cyminum and Carum carvi against Streptococcus mutans and Streptococcus pyogenes

Background: Streptococcus mutans is major cause of tooth decay. In addition, there is some report about effects of Streptococcus pyogenes on odontogenic infections. Herbal drugs is now administrating for treatment of some disease. The aim of this study was to evaluate the antibacterial effect of Cuminum cyminum and Carum carvi against Streptococcus mutans and Streptococcus pyogenes.Materials and Methods: In this study, standard strains of Streptococcus mutans and Streptococcus pyogenes were used, and ethanolic extract was prepared in the microbiological laboratory of Shahid Beheshti University of Medical Sciences. The experiment was repeated 6 times and chlorohexine 2% was used as a control.Results: The best effect of Carum carvi was on Streptococcus mutans, whereas on Streptococcus pyogenes both extracts of Cuminum cyminum and Carum carvi showed the same effect.Conclusion: This study showed, due to the fact that the Cuminum cyminum and Carum carvi extracts exhibited excellent antibacterial properties, they could be a suitable candidate in compounds such as mouthwash, toothpastes and Gums. Therefore, could be used in the prevention and treatment of future oral and dental diseases

Evaluating the Knowledge and Attitude of Service Providing Personnel of Sari Regarding First Aid; a Cross-Sectional Study

مقدمه: داشتن اطلاعات کافی در زمینه آگاهی و نگرش افراد جهت هرگونه برنامه‌ریزی و مداخلات آموزشی مناسب با هدف فراگیری کمکهای اولیه در جامعه ضروری می باشد. مطالعه حاضر در سال 1394جهت بررسی دانش و نگرش نیروهای خدماتی شهر ساری درباره کمکهای اولیه و در چهار گروه شغلی پلیس، رانندگان تاکسی، رانندگان اتوبوس و آتش‌نشانان انجام شد. روش کار: این مطالعه از نوع مقطعی بوده و جامعه پژوهش شامل رانندگان تاکسی و اتوبوس شهری، پلیس و آتش‌نشانان شهر ساری در سال 1394 بود. نمونه‌گیری بصورت تصادفی ساده طبقه‌بندی شده و با حجم نمونه 500 نفر انجام شد. دانش و نگرش مشارکت کنندگان با استفاده از پرسشنامه محقق ساخته و با نرم‌افزار SPSS ویرایش 22 مورد تجزیه تحلیل قرار گرفت. يافته ها: تعداد 500 نفر با میانگین سنی51/.8 ±32/40 (حداقل 28 و حداکثر 60) سال که همگی مرد بودند در این مطالعه شرکت کردند. افراد شرکت کننده در مطالعه دارای میانگین بعد خانوار 8/13 ± 1/4 بودند. میانگین نمره نگرش 8/51 ± 2/11 بود. بیشترین فراوانی نمره کسب شده در نگرش برابر با 12 بود و بیشترین امتیاز نگرشی نیز مربوط به سازمان آتش نشانی و خدمات ایمنی با میانگین امتیاز 8/17 و کمترین امتیاز نیز مربوط به رانندگان تاکسی سازمان تاکسیرانی با میانگین امتیاز 2/11 از حداکثر نمره 20 بود. متوسط نمره آگاهی بدست آمده 7/42 ± 2/7 بود. بالاترین میانگین آگاهی مربوط به آتش نشانی با امتیاز 6/11 و کمترین آن مربوط به تاکسی رانی با امتیاز 1/7 از حداکثر نمره 20 بود. نتيجه گيری: نتایج مطالعه نشان داد که سطح آگاهی و نگرش نیروهای ارائه کننده خدمات به مردم در مورد کمکهای اولیه مناسب نبوده و آموزشها در این زمینه مطلوب نمی‌باشد که جهت ارتقا آن نیاز به برنامه‌ریزی مدون، کلاسهای بازآموزی و آموزشهای بدو و حین خدمت با تمرکز بر افزایش مهارت می‌باشد.Introduction: Having sufficient data regarding the knowledge and attitude of individuals towards any planning and appropriate educational interventions with the aim of learning first aid in society is essential. The present study was performed in 2015 for evaluating knowledge and attitude of service providing personnel of Sari, Iran, regarding first aid in 4 occupational groups of police, taxi driver, bus driver, and firefighter. Methods: This study is a cross-sectional one and the study population consists of city taxi and bus drivers, police and firefighters of Sari, Iran, in 2015. Sampling was done via simple random method and with a sample size of 500 individuals. Knowledge and attitude of the participants was evaluated using a questionnaire designed by the researchers and via SPSS software version 22. Results: A total of 500 individuals with an average age of 40.32 ± 8.51 (at least 28 and a maximum of 60) years, all men, participated in this study. Participants of the study had a mean family dimension of 4.1 ± 13.8. Mean attitude score was 11.2 ± 51.8. The highest frequency of obtained score in attitude belonged to 12 and the highest attitude score belonged to firefighting and safety services organization with the mean score of 17.8 and the lowest score belonged to taxi drivers of taxi driving organization with the mean score of 11.2 from the maximum possible score of 20. Mean knowledge score obtained was 7.2 ± 42.7. The highest mean of knowledge belonged to firefighters with the mean score of 11.6 and the lowest score belonged to taxi drivers with the mean score of 7.1 from the maximum possible score of 20. Conclusion: The results of the study showed that level of knowledge and attitude of those providing service to people was not proper regarding first aids and trainings in this regard is not desirable. To improve it, there is a need for schedule planning, retraining classes and trainings at the beginning and during service with concentration on improving the skills.

Evaluating Knowledge and Performance of Emergency Medical Services Staff Regarding Pre-Hospital Triage

مقدمه: یکی از شاخص های مهم آمادگی در حوادث و بلایا بررسی میزان آگاهی و عملکرد پرسنل فوریتها از اصول تریاژ می باشد. لذا این پژوهش با هدف تعیین میزان آگاهی و عملکرد کارکنان فوریتهای پزشکی درباره تریاژ پیش بیمارستانی استارت در سال 1395 انجام شد. روش کار: این مطالعه مقطعی بر روی پرسنل فوریت های پزشکی شمال استان خوزستان انجام شد. افرادی که شرایط ورود به مطالعه را داشتند، بصورت سرشماری وارد مطالعه شدند. داده ها با استفاده از پرسشنامه ای متشکل از 5 پرسش (اطلاعات جمعیت شناختی)، پانزده پرسش (آگاهی تریاژ) و نوزده پرسش (عملکرد تریاژ) جمع آوری شد. سپس اطلاعات حاصل مورد تجزیه و تحلیل آماری قرار گرفت. يافته ها: در مجموع 117 نفر با میانگین سنی 08/6±21/33 سال و میانگین سابقه کاری 32/4 ± 35/7 سال در این مطالعه شرکت کردند که همگی مرد بودند. میزان میانگین آگاهی افراد مورد مطالعه از تریاژ در حد متوسط ( میانگین نمره: 44/9) و همچنین نتایج بخش عملکرد نیز حاکی از عملکرد متوسط (میانگین نمره: 58/9) ایشان بود. نتيجه گيری: بر اساس یافته های حاصل از مطالعه حاضر میزان آگاهی و عملکرد پرسنل اورژانس پیش بیمارستانی شمال استان خوزستان درباره تریاژ پیش بیمارستانی در حد متوسط بود.Introduction: One of the important indices of preparedness for accidents and disasters is evaluation of knowledge and performance of emergency medical services (EMS) staff regarding principles of triage. Therefore, the present study was done with the aim of determining the knowledge and performance of EMS staff regarding START pre-hospital triage in 2016. Methods: This cross-sectional study was carried out on EMS staff in north of Khuzestan province. Individuals who met the inclusion criteria were included via census sampling. Data were gathered via a questionnaire consisting of 5 demographic data questions, 15 triage knowledge questions and 19 triage performance questions. The data were then statistically analyzed. Results: 117 individuals with the mean age of 33.21 ±6.08 years and mean job experience of 7.35 ± 4.32 years participated all of whom were male. Mean knowledge of the studied population regarding triage was average (mean score: 9.44) and their performance score revealed that their performance was also average (mean score: 9.58). Conclusion: Based on the findings of the current study, knowledge and performance of EMS staff in north of Khuzestan province was average regarding pre-hospital triage.

Increasing the Number of Adverse Drug Reactions Reporting: the Role of Clinical Pharmacy Residents

Abstract Detection of adverse drug reactions (ADRs) in hospitals provides an important measure of the burden of drug related morbidity on the healthcare system. Spontaneous reporting of ADRs is scare and several obstacles to such reporting have been identified formerly. This study aimed to determine the role of clinical pharmacy residents in ADR reporting within a hospital setting.Clinical pharmacy residents were trained to report all suspected ADRs through ADRreporting yellow cards. The incidence, pattern, seriousness, and preventability of the reported ADRs were analyzed. During the period of 12 months, for 8559 patients, 202 ADR reports were received. The most frequently reported reactions were due to anti-infective agents (38.38%). Rifampin accounted for the highest number of the reported ADRs among anti-infective agents. The gastro-intestinal system was the most frequently affected system (21.56%) of all reactions. Fifty four of the ADRs were reported as serious reactions. Eighteen of the ADRs were classified as preventable. Clinical pharmacy residents involvement in the ADR reporting program could improve the ADR reporting system

Debt And Growth: Is There a Magic Threshold for Advanced Economies?

Is there a threshold in the level of government debt above which higher debt would exert a detrimental effect on growth? The answer to this question is of critical importance given the historically high levels of debt in advanced economies. The literature on the interaction between growth and debt has been divided into two categories. First, one group of studies focus on the problem of endogeneity which is important due to the fact that the correlation between the debt and growth might be driven by low economic growth that leads to high level of debt (Reinhart et al.2012). Second, the vast majority of papers concentrated on finding a specific threshold in the level of government debt above which more debt would have a detrimental effect on growth. Reinhart & Rogoff (2010) suggest a debt to GDP ratio of 90 percent. However, their analysis is not based on formal estimation. After 2010, several papers have focused on estimating the value of threshold using formal econometric methods and economic theories. In this paper I utilize the threshold least squares regression procedure of Hansen (2010) to estimate the relationship between debt and growth for G7 countries during 1981-2016. This Procedure (1) determines the threshold value endogenously through a grid search, and (2) tests different models sequentially against one another using bootstrapping methods. The linear specification is tested against a two-regime model. If the null hypothesis of the linear model can be rejected against alternative hypothesis of the two-regime model, then the estimation can be carried out using the predetermined threshold variable. Control variables considered for this paper are inflation, trade openness, population growth and previous year\u27s GDP which is consistent with majority of papers in the literature. The main finding of the paper is that the threshold level of the long-run debt-to-GDP ratio is about 78 percent among advanced economies. Each percentage point surpassing this threshold will cost the respective economy a 0.00015 percentage point decline in economic growth. Although, this value is not economically large, it can be substantial when we consider that as a cumulative amount over time

The Effect of Eight Weeks of High Intensive Special Preparation on Selected Biomechanical and Anthropometrical Parameters in Young Elite Wrestlers

Objective: The aim of this study was to investigate the effect of eight weeks of high intensive exercise on selected biomechanical and anthropometrical variables in elite wrestlers. Methods: Sixteen young wrestlers (age 19.1±1 years and weight 74.9±17.3 kg) attending the national Greco-Roman camps participated in this study. Biomechanical and anthropometrical variables included weight, body fat percentage, body mass index, balance, general body speed and acceleration, active range of motion of the joints, upper and lower extremities power and hand grip strength. These variables were measured before and after 8 weeks (67 sessions) of special exercise training. The normality of data was checked by Kolmogorov- Smirnov normality measure and data were analyzed with Paired- samples t-test to compare variables before and after training program, with a significance level of (P≤0.05). Results: Results showed that there were significant differences between weight, body fat percentage, body mass index, semi-dynamic balance in the medial and anterior-medial directions, upper extremities power, the range of lateral flexion to the right of the neck and hip flexion of pre and post-test. Conclusion: Based on the results, it seems that applied training program had main effect on biomechanical and anthropometrical variables such as weight, body fat percentage, body mass index, power, balance and active range of motion of elite wrestlers that will increase the qualitative athletic performanc

The study of antifungal activities of magnesium oxide and copper oxide nanoparticles against different species of Aspergillus

Background & Objective: Food can be contaminated with various fungi. The use of nanotechnology, especially metal oxides can reduce this contamination. The aim of this study was to investigate the antifungal effect of magnesium oxide and copper oxide nanoparticles against Aspergillus species that are important in food hygiene. Materials & Methods: Magnesium oxide and copper oxide nanoparticles were synthesized chemically, then their morphology and size were investigated by transmission electron microscopy, scanning electron microscopy, X-ray diffraction and zetasizer. MIC and MFC of these nanoparticles against Aspergillus species were examined individually and in combination with each other by micro dilution method in saboraud dextrose broth and saboraud dextrose agar media and FIC was calculated. Results: The size of nanoparticles was between 10 to 60 nm. They had different forms and high purity. The mean MIC and MFC values of magnesium oxide nanoparticles for the species of A. flavus, A. fumigatus, A. niger and A. parasiticus were 10.1 and 10.31 mg/ml, respectively. These values for copper oxide nanoparticles were 10.25 and 10.08, respectively. Most inhibitory and fungicidal effect of these nanoparticles was on A. niger and A. fumigatus respectively. Since FIC index was greater than 1, there was no interaction. The mean MIC value of the two nanoparticles combination was 9.49 mg/ml. Conclusions: This study showed that each of magnesium oxide or copper oxide nanoparticles as anti-fungal substances could have inhibitory and fungicidal properties individually, but their combination do not have any interacting effect

What is a key step in the falling process in older people? A qualitative study in an Iranian context

Falls in elderly people occur commonly and may result in significant morbidity and mortality. Prevention of falls is quite possible. The important point is to know and use interventions appropriate to each context. The aim of this study was to explore the facilitators and barriers of the process of falling in elderly people in an Iranian context. A grounded theory data analysis method (constant comparative analysis) was applied using semistructured interviews with15 older persons and seven formal and informal caregivers. According to the experiences of the participants of the current study, the main situation was “response to ageing,” and eight major concepts related to this situation have been explored. In reaction to ageing, older persons show three main responses including maladaptive, corrective adaptation, and unsuccessful or disruptive adaptation. Other related concepts include physical and mental condition, learning on aging, fall consequences, fatalism in falls, lifestyle, social factors related to falling, environmental factors, and restrictive care. Responses to ageing had the most important role in shaping the process of falls. Therefore, the type of interventions that lead people to respond appropriately to aging may be an effective factor in preventing falls in elderly people. It is also necessary to explore the process of fall in each context