The Manhaj of Fiqh-ul-Hadith by Shaykh Hurr Ameli on the Basis of Wasael Ush-Shia

Undoubtedly, the most important part of a book replete with hadiths is related to the texts of hadiths. Today, such studies about hadith are called Fiqh-al-Hadith which these studies are represented only for searching the exact meaning and concept in the texts for this, Scholars attempt to study terms of Hadith and narrative, and also they strived to compare these narratives with Quran, history, logical particles, and etc by which the final concept of narratives would be found. This fact is also true for the definitions represented in narrative books. It has to be noticed that as shown in dignitaries sayings and topics, Shaykh Hurr Ameli was interested in declarative inclinations and he knew all the narratives in the four books and also all the resources in Wasael ush-Shia authentic and accurate. This outlook was influential on the way he behaves with narratives. In 27th volume of Wasael ush-Shia about “Inadmissibility of theoretical precepts of the phenomena of the Quran” and after mentioning a narration by Amir al-Momenin alayhis salam, believes that ayatul ahkam is from the cases which only fourteen infallible could get recognition of it. The present paper is such a philosophical theological Inquiry by which an observation about the Manhaj of Ahl Ul Hadith by Shaykh Hurr Ameli on the basis of Wasael ush-Shia has been provided

A Model for Evaluating the Impacts of Qualitative Characteristics on the Usefulness of Financial Reporting

The objective of accounting is to provide useful information for the users of financial reporting. The information is considered useful if it possess qualitative characteristics. In this regard, it is very important to examine the relationship between qualitative characteristics and usefulness of information. However, a literature review doesn’t contribute much to judge about the relationship between qualitative characteristics and the usefulness of financial reporting. This study aims to investigate the effects of qualitative characteristics on the usefulness of financial reporting. In this study, we have used structural equations model (SEM) to analyze the data. The PLS, LISREL and SPSS software were used to test the model, research validity and research reliability, respectively. The information of the study sample consisting of 185 firms was analyzed during the period 2000 to 2013. Except for understandability, all other qualitative characteristics had an impact on usefulness. Conservatism also had negative effect on usefulness. Based on the findings, it is recommended to omit conservatism from qualitative characteristics. Besides, considering that relevance has a greater impact on the usefulness than reliability, so it can be concluded that the users of financial statements are looking for relevant information in their decision making process and information reliability is a matter of secondary importance

Relationship between information asymmetry and cost of capital

Shareholders expected return is normally impacted by informational risk and informational asymmetry, on the other hand, creates informational risk. Thus, investors demand greater risk premium in the case of informational asymmetry and in turn corporate expenditures increase. In this study, we determine the relationship between informational asymmetry and capital cost. The study uses information of 109 companies listed in Tehran Securities Exchange over the period of 2005-2010 and the results suggest a positive and significant relationship between informational asymmetry and capital cost. In addition, the results from present research indicate that when capital markets are competitive, there is not a significant relationship between informational asymmetry and capital cost. But when markets are partially competitive there is a significant relationship between informational asymmetry and capital cost

Analysis of Most Important Indices in Environmental Impacts Assessment of Ports

Ports are the main centers of economic activities and producers of environmental pollutions on the shores and urban areas. Regarding the growth of world trade, transportation of goods through the ports has been undergoing prompt development, possibly experiencing further progress in the upcoming years. In the recent years, the destructive impacts of ports on the environment has been increasing. The type of activities and interactions carried out in the ports have speeded up such destructions. The major sources of pollutions are usually air, noise, water, soil and garbage. The objective of this study is to identify the main and sub-indices in the assessment of environmental impacts of ports (EIAP). To this end, a number of 28 case studies over the world have been analyzed. The indices of the environmental impacts of ports are categorized and evaluated according to four scales: the application and study aspects, the time, the location, as well as the quantity of occurrence of the criteria. Totally 200 main and sub-indices have been identified, within which, the first 10 have been allocated to the pollution of air, noise, water, transportation, traffic, greenhouse gases, garbage, soil, climate change and dredging, since 2000 to 2016. Finally, to better understand the subject, the conceptual framework for EIAP is presented. This study provides with port managers guidance toward identifying significant environmental aspects of ports; it is, at the same time, applicable in order for awareness and prioritization in the environmental management

A factor analysis of identifying the customer behavior patterns: A case study in Tehran

Studying shopping habit patterns of the customers is an area of interest among the marketing experts. Identifying these patterns provides suitable information for planning in relation to marketing, and identifying this profile could present useful information concerning the target group. Therefore, this piece of research seeks to identify the customers’ shopping habit patterns and has been carried out by means of the survey method. The statistical population includes the customers in Tehran province from among whom 496 individuals were randomly selected (based on Cochran’s formula) in observance of appropriate attribution. The research tools include a questionnaire, the validity of which was verified according to the views expressed by a group of lecturers at the Payame Noor University of Tehran. Then, in order to examine the reliability of the questionnaire, 30 copies were distributed to the customers as pre-test. The Cronbach’s alpha (a = 0.80) suggested that the research tools is highly competent for data collection. Research findings indicated that the people’s shopping habits in Tehran province may be summarized in 10 factors which totally demonstrate 56.31% of the customers’ shopping habits in a factor pattern and 33 items based on the data. Finally, practical suggestions are put forward for planners

A factor analysis of identifying the customer behavior patterns: A case study in Tehran

Studying shopping habit patterns of the customers is an area of interest among the marketing experts. Identifying these patterns provides suitable information for planning in relation to marketing, and identifying this profile could present useful information concerning the target group. Therefore, this piece of research seeks to identify the customers’ shopping habit patterns and has been carried out by means of the survey method. The statistical population includes the customers in Tehran province from among whom 496 individuals were randomly selected (based on Cochran’s formula) in observance of appropriate attribution. The research tools include a questionnaire, the validity of which was verified according to the views expressed by a group of lecturers at the Payame Noor University of Tehran. Then, in order to examine the reliability of the questionnaire, 30 copies were distributed to the customers as pre-test. The Cronbach’s alpha (a = 0.80) suggested that the research tools is highly competent for data collection. Research findings indicated that the people’s shopping habits in Tehran province may be summarized in 10 factors which totally demonstrate 56.31% of the customers’ shopping habits in a factor pattern and 33 items based on the data. Finally, practical suggestions are put forward for planners

Patterns of productivity changes in hospitals by using Malmquist - DEA Index: A panel data analysis (2011–2016)

BackgroundIn Iran, governmental hospitals operate under a fixed budget and without a price- driven market, they need to produce health care more efficiently to guarantee providing more services.AimsThe main objective of the present study is to investigate the productivity of the Yazd hospitals before and after the implementation of the HSTP.Methods This study is a descriptive-analytical kind conducted by applying a panel data for a six-year time horizon. The study was carried out on 11 teaching and non-teaching hospitals of Yazd Province. DEA technique with an input- oriented approach and Malmquist indices were used to estimate the efficiency and productivity. Data were analysed using Excel.22 and DEAP.2 software.Results Our results showed that, except for 2014–2015, there was a positive change in efficiency for a quite large proportion (66 per cent) of the hospitals within the study period. The technological changes demonstrated generally negative trend for most parts of the time period in the study 2011–2012 aside. Geometric mean of Malmquist index showed a positive alteration in 2011–2012 and 2015–2016 and negative shift for the remaining time periods.ConclusionEstimates on the basis of Malmquist index displayed that five-year average Malmquist index and technology change were 92 per cent and 91 per cent, respectively showing a regress in the concerning measures

The effect of cardiopulmonary resuscitation clinical audit on the patient survival in the emergency room

Background: The ability to perform cardiopulmonary resuscitation (CPR) is among the most important professional skills for physicians and nurses. There is a wide difference among different countries respecting resuscitation success rate. Studies show weaknesses in performing resuscitation. Objectives: This study aimed at assessing the effects of clinical audit of CPR in the emergency room based on the Situation Stabilization Model (SSM). Materials and Methods: This quasi-experimental study was done in 2017 in the emergency room of Baqiyatallah Hospital, Tehran, Iran. Using the Adib checklist, 35 resuscitations were assessed based on the steps of clinical audit. Then, a 1-month educational program was held for the resuscitation staffs in the study setting. Then, 35 new resuscitations were assessed using the same checklist. Finally, the results of the two measurements were compared. Results: There were significant differences between two measurement time points regarding the mean scores of different resuscitation skills (P P = 0.47). Conclusions: Clinical audit in the emergency room based on the SSM improves the quality and the success rate of CPR. The success rate is in our study increased. Furthermore, the reported data were not statistically significant for improving the success rate; it is clinically important. Because primary resuscitation success rate increased from 6 (17.1) cases at baseline to 8 (22.9) cases after the intervention. These findings highlight the necessity and the importance of the clinical audit of care services as well as the implementation of educational interventions based on the existing weaknesses. Given the great importance and sensitivity of resuscitation, health-care staffs need to receive regular theoretical and practical in-service resuscitation-related training

The unfinished agenda of communicable diseases among children and adolescents before the COVID-19 pandemic, 1990-2019: a systematic analysis of the Global Burden of Disease Study 2019

BACKGROUND: Communicable disease control has long been a focus of global health policy. There have been substantial reductions in the burden and mortality of communicable diseases among children younger than 5 years, but we know less about this burden in older children and adolescents, and it is unclear whether current programmes and policies remain aligned with targets for intervention. This knowledge is especially important for policy and programmes in the context of the COVID-19 pandemic. We aimed to use the Global Burden of Disease (GBD) Study 2019 to systematically characterise the burden of communicable diseases across childhood and adolescence. METHODS: In this systematic analysis of the GBD study from 1990 to 2019, all communicable diseases and their manifestations as modelled within GBD 2019 were included, categorised as 16 subgroups of common diseases or presentations. Data were reported for absolute count, prevalence, and incidence across measures of cause-specific mortality (deaths and years of life lost), disability (years lived with disability [YLDs]), and disease burden (disability-adjusted life-years [DALYs]) for children and adolescents aged 0-24 years. Data were reported across the Socio-demographic Index (SDI) and across time (1990-2019), and for 204 countries and territories. For HIV, we reported the mortality-to-incidence ratio (MIR) as a measure of health system performance. FINDINGS: In 2019, there were 3·0 million deaths and 30·0 million years of healthy life lost to disability (as measured by YLDs), corresponding to 288·4 million DALYs from communicable diseases among children and adolescents globally (57·3% of total communicable disease burden across all ages). Over time, there has been a shift in communicable disease burden from young children to older children and adolescents (largely driven by the considerable reductions in children younger than 5 years and slower progress elsewhere), although children younger than 5 years still accounted for most of the communicable disease burden in 2019. Disease burden and mortality were predominantly in low-SDI settings, with high and high-middle SDI settings also having an appreciable burden of communicable disease morbidity (4·0 million YLDs in 2019 alone). Three cause groups (enteric infections, lower-respiratory-tract infections, and malaria) accounted for 59·8% of the global communicable disease burden in children and adolescents, with tuberculosis and HIV both emerging as important causes during adolescence. HIV was the only cause for which disease burden increased over time, particularly in children and adolescents older than 5 years, and especially in females. Excess MIRs for HIV were observed for males aged 15-19 years in low-SDI settings. INTERPRETATION: Our analysis supports continued policy focus on enteric infections and lower-respiratory-tract infections, with orientation to children younger than 5 years in settings of low socioeconomic development. However, efforts should also be targeted to other conditions, particularly HIV, given its increased burden in older children and adolescents. Older children and adolescents also experience a large burden of communicable disease, further highlighting the need for efforts to extend beyond the first 5 years of life. Our analysis also identified substantial morbidity caused by communicable diseases affecting child and adolescent health across the world. FUNDING: The Australian National Health and Medical Research Council Centre for Research Excellence for Driving Investment in Global Adolescent Health and the Bill & Melinda Gates Foundation