53 research outputs found

    Review of accounting and economic standards in predicting stock returns in Tehran stock exchange

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    Share return is one of those complicated abstraction which is interested by investors and decision makers the share return prediction is a vital issue which has involved the financial analyzers mind to itself. Various theories include capital assets pricing model (CAPM), factorial models (FM), Arbitrage model, Technical model (TM), and fundamental analyses (FA) for purpose of share return prediction and recognition have been discussed. The share return fundamental analyze is a function of massive economical condition, Industry position, and particular conditions of the firm. The particular conditions of the firm are consist of financial position and performance which presented in the essential financial statement from. The accounting science acclaims it prepares useful information for decision makers, so one of the information usefulness criteria of accounting and economical information usefulness through return share choice for prediction. Communication creation between economical and accounting criteria is the other goal, thus in the case of this result obtaining it can use of economical and accounting analyses for economical return and value extraction. The research location zone includes of accepted firms in Tehran exchange market, the temporality zone is the gap between 1386 and 1390, too. The research is consist of two independent varieties (economical criteria and accounting criteria), dependent variety (share return). This research is consisting of a direct hypothesis and 6 indirect ones. in the consideration of presented statistical analyses and total summery of research hypothesis assessment, stood over research independent varieties meaningful relation with share return prediction in existing firm performance measurement in Tehran capital exchange market during 2007 and 2011 is existed, between this research proportion is return of assets, earning per share, economical add value ratio, retained earning ratio with positive quantity market add value with negative quantity which statistically shows a meaningful relation with active firms share return in Tehran market. The economical add value ratio has the biggest relation with the share return prediction. So the first hypothesis in this research is (return of assets ratio), secondly (earning per share), thirdly (economical add value), fourthly (market add value) and sixthly (retained earnings) being emphasized

    BIOSYNTHESIS OF GOLD NANOPARTICLES USING DRIED FLOWERS EXTRACT OF ACHILLEA WILHELMSII PLANT

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    The biological approaches to synthesis of nanoparticles are better than chemical and physical procedures because of low energy and time expenditure. This method requires no use of toxic solvents and synthesis of dangerous products and no environmental hazards. Green synthesis of nanoparticles that have environmentally acceptable solvent systems and eco-friendly reducing agents is of great importance. In this study, we report the biosynthesis of gold nanoparticles using dried flowers extract of Achillea wilhelmsii as the reducing agent. Rapid reduction of gold ions was observed leading to the formation of gold nanoparticles in solution. The formation of gold nanoparticles was confirmed by the presence of an absorption peak at 580 nm using UV-visible spectrophotometry. The size and morphology of gold nanoparticles was monitored scanning electron microscopy. Analysis of these particles showed an average size of 70 nm. Fourier transform infrared spectroscopy revealed possible involvement of reductive groups on the surfaces of nanoparticles

    Clinical implications of skeletal muscle blood-oxygenation-level-dependent (BOLD) MRI

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    Blood-oxygenation-level-dependent (BOLD) contrast in magnetic resonance (MR) imaging of skeletal muscle mainly depends on changes of oxygen saturation in the microcirculation. In recent years, an increasing number of studies have evaluated the clinical relevance of skeletal muscle BOLD MR imaging in vascular diseases, such as peripheral arterial occlusive disease, diabetes mellitus, and chronic compartment syndrome. BOLD imaging combines the advantages of MR imaging, i.e., high spatial resolution, no exposure to ionizing radiation, with functional information of local microvascular perfusion. Due to intrinsic contrast provoked via changes in hemoglobin oxygen saturation, it is a safe and easy applicable procedure on standard whole-body MR devices. Therefore, BOLD MR imaging of skeletal muscle is a potential new diagnostic tool in the clinical evaluation of vascular, inflammatory, and muscular pathologies. Our review focuses on the current evidence concerning the use of BOLD MR imaging of skeletal muscle under pathological conditions and highlights ways for future clinical and scientific application

    Magnetic resonance spectroscopic imaging in gliomas: clinical diagnosis and radiotherapy planning

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    The reprogramming of cellular metabolism is a hallmark of cancer diagnosis and prognosis. Proton magnetic resonance spectroscopic imaging (MRSI) is a non-invasive diagnostic technique for investigating brain metabolism to establish cancer diagnosis and IDH gene mutation diagnosis as well as facilitate pre-operative planning and treatment response monitoring. By allowing tissue metabolism to be quantified, MRSI provides added value to conventional MRI. MRSI can generate metabolite maps from a single volume or multiple volume elements within the whole brain. Metabolites such as NAA, Cho and Cr, as well as their ratios Cho:NAA ratio and Cho:Cr ratio, have been used to provide tumor diagnosis and aid in radiation therapy planning as well as treatment assessment. In addition to these common metabolites, 2-hydroxygluterate (2HG) has also been quantified using MRSI following the recent discovery of IDH mutations in gliomas. This has opened up targeted drug development to inhibit the mutant IDH pathway. This review provides guidance on MRSI in brain gliomas, including its acquisition, analysis methods, and evolving clinical applications

    A Formal Total Synthesis of Racemic Sesquiterpenoid Sativene

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    The Relation between International Rights and Natural Rights a Comparison between Hobbes, Grotius and Kant’s Ideas in law

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    International law is a science attributed to Hugo Grotius, based on both natural rights and intergovernmental treaties, although over time it has expanded its sphere of influence to other subjects. In the present study, an attempt is made to address the origins and defined framework of this science by addressing the theories of this Dutch philosopher and to look at the ancestors and successors of Grotius in order to determine the extent of influence by each of the following philosophers: Aristotle and Cicero in ancient times and Hobbes and Kant in the modern era. Examining the nature of natural rights on the one hand and international law on the other and, the relationship between the two from the point of view of Grotius, as well as comparing his point of view with Hobbes' in particular and, referring to Kant are among the topics covered in this article. Because the study of the theoretical foundations and methods of each of the above thinkers as well as their intellectual system and their proponents and opponents can to some extent shed light on the hidden aspects of the issue

    Phytosynthesis of Cadmium Oxide Nanoparticles from Achillea wilhelmsii Flowers

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    The study here deals with the plant synthesis of cadmium oxide nanoparticles using flowers extract of Achillea wilhelmsii as the reducing agent. The photosynthesis is carried out at room temperature in the laboratory ambience. The aqueous cadmium ions when exposed to flower extract were reduced and resulted in their nanoparticles. The synthesized nanoparticles were characterized using techniques such as scanning electron microscope (SEM), Fourier transform infrared spectroscopy (FTIR), and UV-visible absorption spectroscopy. Stable cadmium oxide nanoparticles were formed by treating aqueous solution of cadmium chloride (CdCl2) with the plant flower extracts as reducing agent
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