Recruitment Determinants For Central and Non-Local Auditors: an Analytical on the Tehran Stock Exchange

Purpose:  The object of this analysis is to investigate empirically the determinants of the audit selection by local or Non-local Auditor (NLA) and their effect on companies listed on the Tehran Bourses.   Theoretical framework: The selection of an independent auditor is influenced by numerous factors. The agency theory predicts that when firm size, debt leverage, and staff compensation costs rise, the likelihood of electing a qualified volunteer auditor in the ordinary general assembly will as well (Hassas Yeganeh & Heidari, 2008).   Design/methodology/approach:  The study seeks to examine whether local or NLA are chosen in companies mentioned on the Tehran Stock Exchange (TSE). The research sample contains 108 companies listed on the Tehran Bourses between 2013 and 2019.   Findings:  The findings show that the probability of contracting with a NLA decline to a considerable degree if there is a rise in the number of local auditor (LA) regardless of auditor rating. Also, the likelihood of choosing a NLA is lower for high-quality financial reporting companies. Besides, if a NLA is selected, audit fees (AF) are likely to be reduced.   Research, Practical & Social implications: Independence is a determinant of employment for central and non-local auditors. The studies focus on auditor independence, which non-local auditors may not have when compared to local auditors in companies in which the government contributes to financing part of its capital.   Originality/value:  The research adds to the literature on corporate governance by emphasizing that Board oversight is not a good alternative to auditor monitoring of Financial Statements (FS) credibility and indicates that an auditor may have licensing criteria

Analysis of Different Classification Techniques for Two-Class Functional Near-Infrared Spectroscopy-Based Brain-Computer Interface

We analyse and compare the classification accuracies of six different classifiers for a two-class mental task (mental arithmetic and rest) using functional near-infrared spectroscopy (fNIRS) signals. The signals of the mental arithmetic and rest tasks from the prefrontal cortex region of the brain for seven healthy subjects were acquired using a multichannel continuous-wave imaging system. After removal of the physiological noises, six features were extracted from the oxygenated hemoglobin (HbO) signals. Two- and three-dimensional combinations of those features were used for classification of mental tasks. In the classification, six different modalities, linear discriminant analysis (LDA), quadratic discriminant analysis (QDA), k-nearest neighbour (kNN), the Naïve Bayes approach, support vector machine (SVM), and artificial neural networks (ANN), were utilized. With these classifiers, the average classification accuracies among the seven subjects for the 2- and 3-dimensional combinations of features were 71.6, 90.0, 69.7, 89.8, 89.5, and 91.4% and 79.6, 95.2, 64.5, 94.8, 95.2, and 96.3%, respectively. ANN showed the maximum classification accuracies: 91.4 and 96.3%. In order to validate the results, a statistical significance test was performed, which confirmed that the p values were statistically significant relative to all of the other classifiers (p < 0.005) using HbO signals

The Influence of Titanium Oxide Nanoparticles on Flexural Strength of Poly Methyl Methacrylate Denture Base Material

Aims: To determine the influence of titanium oxide nanoparticles at two different concentrations (0.5% and 1.0%) on, the thermal conductivity of heat-cured denture base resin. Materials and Methods: The specimens, were constructed from PMMA with TiO2 nanoparticles with different concentrations (0.5 and 1%). The specimens were produced using "heat-cured PMMA" and TiO2 nanoparticles, the resulting nanocomposite will depend on the dispersion of the nanoparticles within the matrix, which is directly related to the added amount. The required percentages were weighed and thoroughly mixed with acrylic powder. TiO2 nanoparticles were mixed with the acrylic powder for up to 20 min in an amalgamator to obtain a homogenous mix. Also mortar, and pestle, were used, to attain a uniform mixture and homogenous distribution of TiO2 nanoparticles. The mixture is then combined with the PMMA monomer and stirred before being packed with curing to produce the final specimen, which had been stored in an incubator for two days before testing. Lee’s Disc method is used for thermal conductivity tests by apparatus (Griffin and George/England). The specimen for this test was prepared in a cylinder –shape with a thickness of about 3 mm and a diameter is about 40 mm. Results: According to the study's findings, there was a statistically significant difference between the groups in terms of thermal conductivity. Conclusions: According to the experimental results of PMMA denture base materials, prepared in this research can be concluded the following sentences: The addition of TiO2 nanoparticles has a remarkable effect on the thermal conductivity of PMMA denture base material with a small concentration of TiO2 nanoparticles. The thermal conductivity of PMMA was increased with the decreasing volume fraction of TiO2 nanoparticles

The incidence and risk factors for development of lower limb lymphedema after treatment for gynaecological cancers

Background: The development of postoperative lower limb lymphedema (LLL) is a disabling, yet usually overlooked sequele of most gynecological cancer treatment. It can lead to significant functional problems that negatively affect gynecological cancer survivors’ daily living, work, emotional state, and overall quality of life. The objective of this study is to calculate the incidence of lower limb lymphedema in patients undergoing surgery for gynecological cancer and to evaluate the risk factors for its development.Methods: Women with newly diagnosed carcinoma ovary, carcinoma endometrium and carcinoma cervix, who underwent surgery at a tertiary cancer centre from September 2016 were included in the study. The circumference of both lower limbs was measured at prefixed sites. The limb volume was calculated using the formula C2/pi. A baseline value was taken prior to surgery. The patients were followed up every 3 months and the limb volume were calculated at each visit. An increase in limb volume by >10% was defined as lymphedema.Results: The incidence of lymphedema after 1 year follow up was 43.5%. There was no significant association between known risk factors such as extent of lymphadenectomy (p value 0.633) number of pelvic or para aortic lymph nodes removed (p value 0.69 and 0.44 respectively) and type of adjuvant therapy (p value 0.455).Conclusions: The incidence of LLL according to the present study was 43.5%. There was no statistically significant association between development of LLL and risk factors like site and number of lymph nodes removed and type of adjuvant therapy

Effect of Hydroxyapatite Nanoparticles Addition on Water Sorption and Water Solubility of Heat-Cured Acrylic Resin Material

Aims: To investigate the effects of the incorporation of hydroxyapatite nanoparticles (HA NPs) with size (20 nm) at two concentrations (0.5% and 1%) on the water sorption and water solubility of heat-cured acrylic resin. Materials and methods: The total number of specimens was thirty which was divided into ten specimens (control, 0.5 % HA NPs, and 1 % HA NPs). The statistical analysis was done by using the SPSS program including descriptive statistics, ANOVA, and Duncan's test at p ≤ 0.05. Results: The results demonstrated that there was a significant decrease in the water solubility and a nonsignificant decrease in water sorption for the PMMA-HA nanocomposite at HA nanoparticles (0.5%) and (1%), when compared to control. Conclusions: the use of hydroxyapatite nanoparticles as dental fillers at 0.5% and 1% by weight decreased the water sorption and water solubility of PMMA denture base material

Thermal Conductivity of Polymethyl Methacrylate Denture Base Material Incorporated with Hydroxyapatite Nanoparticles

Aims: To investigate the effects of the incorporation of hydroxyapatite nanoparticles (HA NPs) with size (20 nm) at two concentrations (0.5% and 1%) on the thermal conductivity of heat-cured acrylic resin. Materials and methods: The total number of specimens was thirty which was divided into ten specimens (control, 0.5 % HA NPs, and 1 % HA NPs), the thermal conductivity was performed using Lee's disc apparatus. The statistical analysis was done by using the SPSS program including descriptive statistics, ANOVA, and Duncan's test at p ≤ 0.05. Results: The results demonstrated that there was a significant increase in the thermal conductivity for the PMMA-HA nanocomposite at HA nanoparticles (0.5%) and (1%) when compared to the control. Conclusions: the use of hydroxyapatite nanoparticles as dental fillers at 0.5% and 1% by weight increased the thermal conductivity of PMMA denture base material

Antimicrobial activity of Dracaena cinnabari resin from Soqotra Island on multi drug resistant human pathogens

Background: Few studies showed that Dracaena cinnabari resin, collected from Soqotra Island,  Yemen,  has antimicrobial activity. This study is the first to investigate antimicrobial activity of the resin on both antibiotic multi-resistant human pathogens and on poly-microbial culture.Material and Methods: Antimicrobial activity of ethanolic extract of Dracaena cinnabari resin from  Soqotra Island on multidrug resistant Gram-positive and Gram-negative human ATCC standard pathogens  and Ascosphaera apis, the causal organism of chalkbrood disease of honeybee was studied using the agar disc diffusion method. The minimal inhibitory concentration of extracts was carried out by  the broth micro dilution method.Results: Ethanolic extract of Dracaena cinnabari resin showed a considerable antimicrobial activity  against all the pathogens tested. The zone of inhibition were between 4.9-11.5 mm. The most sensitive  microbe was Staphylococcus aureus and least sensitive was Aspergillus nidulans. The minimal inhibitory concentration of the extract against Escherichia. coli ATCC 10402, Klebsiella pneumonia ATCC 10031, and Staphylococcus aureus ATCC 29212 was 1.25 μg/mL (w/v) and for the other pathogens (Candida albicans ATCC 10231, Salmonella typhimurum ATCC 3311 and Pseudomonos aeruginosa ATCC 2785) was 2.5 μg/mL (w/v).Conclusion: Ethanolic extract of Dracaena cinnabari resin has a considerable antimicrobial activity  against Gram-positive and Gram-negative human pathogens and fungi. This extract might possess a role in the management of microbial infections in human and honeybee disease.Key words: Antimicrobial Activity, Dracaena cinnabari, Human pathogens, Minimum Inhibitory Concentratio

Role of Fas/Fas Ligand Pathway in a Sample of Iraqi Diabetic Foot Patients

Background: Diabetic foot (DF) is one of diabetes mellitus (DM) complication, it is delayed wound healing and may end with amputation of limbs. Involvement of Fas/Fas ligand (FasL) pathway in the pathogenesis of diabetic complications has been proposed. Apoptosis via Fas/FasL interactions has been proposed to be a major T-cell-mediated effector mechanism in autoimmune diabetes. Objectives: To investigate Fas/Fas Ligand, in patients with type 2 diabetes who have diabetic foot ulcerations. Methods: sFas, sFasL and high sensetive-CRP were measured with the ELISA method in thirty(30) normal controls (group I), twenty five patients with type 2 DM with no diabetic foot (group II) and twenty five diabetic foot patients with type 2 DM (group III). Besides, serum glucose (Fasting), lipid profile (total cholesterol, triacylglycerol, HDL, LDL and VLDL), body mass index, Waist circumstance and age were determined.The study was carried out in National center of diabetes, Al-Mustansirya University, Baghdad, Iraq. Results: The patients with diabetic foot lesions were found to be poorly controlled and had significantly higher levels of fasting blood glucose (FBG) (p10 yrs, age > 58 yrs, and BMI >25 Kg/m2.       A significant positive correlation was observed between sFas and (sFasLand hs-CRP) in diabetic foot patients. Also the same with sFas and (FBG, and lipids). Conclusion: We conclude that the apoptotic pathway in the development of diabetic foot increases by means of the Fas/FasL,and the development of new treatment against apoptosis may  play an important role in the management of diabetic foot lesion

Estimation of Apelin Levels in Iraqi Patients with Type II Diabetic Peripheral Neuropathy

Diabetes mellitus type 2 (T2DM) is a chronic and progressive condition, which affects people all around the world. The risk of complications increases with age if the disease is not managed properly. Diabetic neuropathy is caused by excessive blood glucose and lipid levels, resulting in nerve damage. Apelin is a peptide hormone that is found in different human organs, including the central nervous system and adipose tissue. The aim of this study is to estimate Apelin levels in diabetes type 2 and Diabetic peripheral Neuropathy (DPN) Iraqi patients and show the extent of peripheral nerve damage. The current study included 120 participants: 40 patients with Diabetes Mellitus, 40 patients with Diabetic peripheral Neuropathy, and 40 healthy persons as control, the age range of 34-66 years, matched in age and sex. For all groups, fasting blood sugar, lipid profile (Cholesterol, Triglyceride, High-density lipoprotein, Low-density lipoprotein, and very-low-density lipoprotein), HbA1c, serum total Apelin levels, BMI, and Waist to Hip Ratio were calculated. The results showed highly increase in Apelin levels in neuropathy patients 670.4 ± 41.67 pg/ml compared to diabetes patients 247.6 ± 20.37 pg/ml nd healthy people 208.02 ± 8.30 pg/ml with a P value=0.001. Body Mass Index showed increase in diabetic and neuropathy patients compared with control group 31.05 ± 1.01 kg/m2, 31.05 ± 0.73 kg/m2, versus 23.92 ± 0.16 kg/m2, respectively, with a P value=0.001. The result showed a significant increase in lipid profile with p≤0.05, except HDL which showed a significant decrease p≤0.05. The present study concluded that incremented Apelin levels have an important role in Neuropathy pathogenesis and could determine the extent of peripheral nerve damage by the high levels in the blood due to their presence in the central nervous system. Also, increasing BMI, excessive lipid, and duration of disease showed a progressive role in DM and neuropathy and cause damage to the nerves, and play roles in the development of complications

Practice of intercropping and its impact on legume productivity in Egypt

In Egypt, conserving irrigation water and raising crop output are significant concerns. Egypt's climate ranges from semi-arid and arid to desert. The number of summer legumes cultivated on a per-capita basis is declining. Excessively applied nitrogen (N) mineral fertilization and irrigation water are widespread agricultural techniques that harm the quality of the soil and the surrounding environment. It should be possible to increase overall agricultural yield while working with scarce agricultural resources through intercropping. In developing countries, intercropping is the most common farming system for increasing and maintaining agricultural production. As a widely spaced crop, maize provides ample opportunity for the practice of intercropping. Legumes are well-known for their effectiveness as intercropping companions. In light of this information, an investigation into the possibility of intercropping maize with legumes, specifically groundnut and green gram, was carried out. Seeds for groundnuts and green grams were sown between rows of paired row maize. The results demonstrated that the intercropping system had no considerable impact on maize grain and straw yields. However, there was a substantial disparity in total biomass production between the experiments; maize and groundnut (2:3) recorded the highest yield, followed by groundnut (2:2) and green gram (2:3). The land equivalent ratio (LER) unequivocally demonstrated the benefits of intercropping, and the highest LER was achieved by growing maize and groundnut (2:1)