The Effect of Audit Quality Adjustment on the Relationship between Earnings Management and Return on Equity in Listed Companies in Tehran Stock Exchange

In developed economies, the audit process is very important measure of capital and political stability. This is despite the fact that in developing countries likes Iran. The audited financial statements of the most important tools for ensuring the transparency of financial information, which is to increase the predictive power of accounting information, such as financial ratios earnings per share is.Therefore, the quality of accounting information quality increases and future returns of the grounding of the information obtained will be closer to reality. The measures related to earnings management may lead to the disclosure of financial information to be false, because it is not provided in accordance with the actual conditions. Audit process as a moderator variable reduction measures related to earnings management. This paper examines the relationship between audit quality and earnings management among firms listed in Tehran Stock Exchange paid.And towards that goal, all of the companies listed in Tehran Stock Exchange in the financial statements (balance sheet, profit and loss account) and provide the required information for the years 2010 to 2014 were studied. In total, 70 companies were selected from different industries. To test the hypothesis of multivariate regression analysis (stepwise) was used for significance using the t and F statistics were performed, as well as camera-Watson test for autocorrelation test model is used. The results suggest that, between stock returns are positive and significant relationship with audit quality management benefit. Keywords: audit quality, return on equity, earnings managemen

Assessment of the maximum uptake time of 99mTc-DMSA in renal scintigraphy in rat

Introduction: The optimal imaging time of a radionuclide scintigraphy is the time at which the organ of interest has the maximum uptake of the injected radionuclide. This study was performed to investigate the maximum uptake time of 99mTc-DMSA in rat renal scan. Methods: Renal scintigraphy was performed with 3 mCi of 99mTc-DMSA. Planar images were acquired every 20 minutes for 8 hours post-injection using a small-animal SPECT. Results: Activity and the count rate per pixel (CRPP) of the kidneys peaked 1 h post-injection, plateaued for about 1 h, and declined time-dependently. Kidney to background ratio (KBR) reached to 61.7% at 1 h after injection and remained almost constant afterwards. Conclusion: The kidneys had maximum emission and CRPP between 1 to 2 h after 99mTc-DMSA injection, whereas there was no significant difference between the KBRs after 1 h. Our results showed that image acquisition of 1-2 h post-injection is recommended for renal scintigraphy with DMSA in rat

Related factors of physical activity preventive behavior of osteoporosis based on health belief model among teen girls in Qom City, Iran

Background Although osteoporosis is a disease of adulthood, it can start from childhood and adolescence. Lifestyle, especially physical activity, mobility, and proper nutrition during adolescence are among the important osteoporosis preventive factors. Therefore, this study aimed to determine related factors of physical activity preventive behavior of osteoporosis based on the Health Belief Model (HBM) among teen girls in Qom city, Iran. Materials and Methods This cross-sectional descriptive analytical study was conducted on 265 tenth to twelfth grade girl students in Qom city. The participants were selected via multistage sampling method. A researcher-made questionnaire based on Health Belief Model used for data collection. Data were analyzed using SPSS-20. Results The current study, knowledge and perceived self-efficacy had a significant and positive relationship with physical activity behavior (r=0.13, P 0.05). Conclusion The results of the study showed that educational interventions and programs must focus on increasing knowledge and perceived self-efficacy to enhance physical activity behavior and reduce the perceived barriers associated with osteoporosis preventive physical activity

Zataria multiflora Boiss and Carvacrol Affect β2-Adrenoceptors of Guinea Pig Trachea

The stimulatory effect of Zataria multiflora Boiss (Labiatae) and carvacrol on β-adrenoceptors was examined on guinea pig trachea. The effects of three concentrations of aqueous-ethanolic extract, carvacrol, and propranolol (β-receptor antagonist) on β-adrenoceptors were tested in nonincubated (group 1, n = 8) and incubated tracheal chains with 1 μM chlorpheniramine (histamine H1 receptor antagonist) (group 2, n = 5). Isoprenaline (β-receptor agonist) curves obtained in the presence of all concentrations of the extract and carvacrol showed leftward shifts compared with that of saline in both groups. In both groups, the EC50 (the effective concentration of isoprenaline, causing 50% of maximum response) obtained in the presence of all concentrations of the extract and carvacrol was significantly lower compared to that of saline (P < .01 to P < .001). All values of (CR-1: (EC50 in the presence of active substances/EC50 obtained in the presence of saline)-1) obtained in the presence of concentrations of the extract and carvacrol in both groups were negative and significantly different from that of propranolol (P < .001 for all cases). The results indicated a stimulatory effect of Zataria multiflora Boiss extract on β2-adrenoceptors which is perhaps due to its constituent, carvacrol

Possible Mechanism(s) of the Relaxant Effects of Achillea wilhelmsii on Guinea-Pig Tracheal Chains

Abstract Achillea wilhelmsii have been used in folk remedies. The relaxant effects of the extract of A. wilhelmsii on tracheal chains of guinea pigs were examined. The relaxant effects of four cumulative concentrations of the extract, theophylline and saline were examined by their relaxant effects on precontracted tracheal chains of guinea pig by KCl (group 1), 10 µM methacholine (group 2), incubated tissues by atropine, propranolol and chlorpheniramine and contracted by KCl (group 3) and incubated tissues by propranolol and chlorpheniramine and contracted by methacholine (group 4). In group 1 and 2, all concentrations of theophylline and three higher concentrations (4, 6 and 8 mg/mL) of the extract showed significant relaxant effects compared to that of saline. In groups 3 and 4 experiments also all concentrations of the extract showed significant relaxant effects compared to that of saline. The relaxant effect of three higher concentrations (4, 6 and 8 mg/mL) of the extract in group 1 were significantly greater than those of group 2 and in group 3 were significantly lower than those of group 1. There were significant positive correlations between the relaxant effects and concentrations for theophylline in groups 1 and 2 and the extract in all four groups of experiments. These results showed a potent relaxant effect for the extract from A. wilhelmsii on tracheal chains of guinea pigs. A muscarinc receptor blockade was also suggested for the extract

The effect of alpha linolenic acid on tracheal responsiveness, lung inflammation and immune markers in sensitized rats

Objective(s): The effects of alpha linolenic acid (ALA) on tracheal responsiveness (TR), total protein (TP), phospholipase A2 (PLA2), immunoglobulin E (IgE), interleukin 4 (IL-4), interferon gamma (INF-γ) level and INF-γ/IL4 ratio in bronchoalveolar lavage fluid (BALF) of sensitized rats were examined.Materials and Methods: TR to methacholine and ovalbumin (OA), BALF levels of TP, PLA2 and IgE as well as IL-4, INF-γ and INF-γ/IL4 ratio were measured in control group (non-sensitized, group C), sensitized rats to OA (group S), S groups treated with two concentrations of ALA and dexamethasone group. Results: TR to methacholine and OA, BALF levels of TP, PLA2, IgE and IL-4 were significantly increased but BALF level of INF-γ and INF-γ/IL4 ratio decreased in group S compared to group C (PConclusion: Results showed an immune modulatory effect of the ALA that increased INF-γ, INF-γ/IL4 ratio (as an index of Th1/Th2) and decreased IL-4 in sensitized rats. ALA also showed preventive effect on inflammatory markers and tracheal responsiveness in sensitized animals comparable to the effect of dexamethasone

Comparison of 99mTc-DMSA renal scintigraphy with biochemical and histopathological findings in animal models of acute kidney injury

Biochemical and histological assays are currently used for the diagnosis and characterization of kidney injury. The purpose of this study was to compare technetium- 99m-labeled dimercaptosuccinic acid (99mTc- DMSA) renal scintigraphy, as a non-invasive method, with common biochemical and histopathological methods in two animal models of acute kidney injury. Nephrotoxicity was induced either by gentamicin (100 mg/kg/day for one week) or unilateral ureteral ligation (UUO). Renal scintigraphy was performed 1 h after intravenous injection of 99mTc-DMSA (3 mCi). Furthermore, plasma levels of blood urea nitrogen (BUN), creatinine, sodium, and potassium were determined using an autoanalyzer. At the end of experiments, kidneys were excised for the measurement of activity uptake (mCi/gr) using a dose calibrator as well as histopathological examinations with hematoxylin and eosin (H&E) staining. There was a significant decrease in 99mTc-DMSA uptake in both gentamicin (P value = 0.049) and UUO (P value = 0.034) groups, and it was more significant in the former. The levels of BUN and creatinine increased in both gentamicin and UUO groups, while the levels of sodium and potassium remained unchanged. Furthermore, a strong correlation was found between DMSA uptake and histopathological findings. Scintigraphy with 99mTc-DMSA is capable of detection of kidney injury in both gentamicin and UUO groups. Moreover, a significant correlation was found between scintigraphy parameters and histopathological findings. This suggests 99mTc-DMSA as a non-invasive method for the evaluation of kidney injury induced by drugs or anatomical disorders

Cloak of Law on Stature of Morality: a critical view on Patrick Devlin's attitude toward legal enforcement of conventional morality

The relationship between morality and law is one of the issues that has provoked considerable controversies. Among others, an important discussion is whether obeying “conventional morality” in public and/or private spheres should be legally enforced by legislators. In this paper, we will look at the controversies over the issue of the “legal enforcement of morality” in the well-known debate between Herbert Hart and Patrick Devlin. In light of Richard Hare's moral philosophy, we will begin by distinguishing three realms of morality. We will then clarify Deviln's view on “conventional morality”, employing the terminology derived from Hare's moral philosophy. After elaborating the implications, consequences, and roots of “conventional morality” in Devlin's view, we will turn to the relation between law and “conventional morality”. Finally, we will criticize Devlin's approach and highlight our objections to his account. By showing the flaws of Devlin's conception of “conventional morality,” we will challenge her legal view of morals

Modulation of lung inflammation and immune markers in asthmatic rats treated by Portulaca oleracea

Objective: Previous studies indicated anti-inflammatory effects for Portulaca oleracea in various inflammatory disorders. In this study, the effects of P. oleracea on bronchoalveolar lavage fluid (BALF) levels of total protein (TP), Phospholipase A2(PLA2) and IgE in sensitized rats were examined. Materials and Methods: Male rats were randomly divided into six groups namely, control (group C), sensitized rats (group S), sensitized animal treated with three concentrations of the extract of P. oleracea and dexamethasone (n = 8 for each group). The levels of TP, PLA2 and IgE in BALF were measured. Results:The levels of TP, PLA2and IgE were significantly increased in the BALF of group S compared to group C (pand IgE compared to group S (pand IgE (p Conclusion: The results indicated anti-inflammatory and immunomodulatory effects of P. oleracea in sensitized rats (as an animal model of asthma) which was equal or more marked than dexamethasone at studied concentrations

Honor Killing, a Growing Worldwide Crisis: Preliminary Preventive Policies Using a Socioecological Perspective

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