Investigating the implementation of statement No. 34 of Governmental Accounting Standards Board (GASB#34) in the municipalities of Kerman province

Implementation of statement No. 34 of Governmental Accounting Standards Board was defined in 1997 by Governmental Accounting Standards Board of the U.S. The objective of this study is to investigate accounting system and budgeting of municipalities in accordance with statement No. 34 of Governmental Accounting Standards Board in the municipalities of Kerman province. Statistical population of this study includes 130 people (the number of municipalities of Kerman province is 70) and data analysis was conducted using SPSS and Minitab statistical software in two sections including descriptive and inferential methods. The results of this study show that, applying the principles and governmental accounting standards in the municipalities of Kerman province is possible according to the statement No.34. Spearman test showed that, assumption H0 is rejected at a significant level α=0.05 and consequently, at least 50% of the people agree that, the principles and standards of this statement could be performed in municipalities of Kerman province

Investigating the implementation of statement No. 34 of Governmental Accounting Standards Board (GASB#34) in the municipalities of Kerman province

Implementation of statement No. 34 of Governmental Accounting Standards Board was defined in 1997 by Governmental Accounting Standards Board of the U.S. The objective of this study is to investigate accounting system and budgeting of municipalities in accordance with statement No. 34 of Governmental Accounting Standards Board in the municipalities of Kerman province. Statistical population of this study includes 130 people (the number of municipalities of Kerman province is 70) and data analysis was conducted using SPSS and Minitab statistical software in two sections including descriptive and inferential methods. The results of this study show that, applying the principles and governmental accounting standards in the municipalities of Kerman province is possible according to the statement No.34. Spearman test showed that, assumption H0 is rejected at a significant level α=0.05 and consequently, at least 50% of the people agree that, the principles and standards of this statement could be performed in municipalities of Kerman province

The effects of forced air warming system on the hemodynamic status, pain intensity, tremors, nausea and vomiting in candidates of emergency laparotomy patients: a double-blind randomized clinical trial

Objective: During emergency laparotomy surgeries, a wide incision is usually created in the abdomen causing the exposure of visceral organs to cold temperatures in the operation room. Other factors such as excessive stress, intra-operation blood transfusion, and prolonged anesthesia increase the risk of hypothermia in these patients. In this study, we studied the effects of forced air warming systems on the hemodynamic status, pain intensity, tremors, nausea and vomiting in emergency laparotomy patients. Methods: In the present double-blinded clinical trial, 80 candidates for emergency laparotomy were randomized into two groups: intervention (patients receiving forced air warming during anesthesia) and control (patients without an active warming system). Patients’ hemodynamic status (during anesthesia and at post anesthesia care unit (PACU), pain intensity, opioids received, tremors, nausea, vomiting, and antiemetics administration were compared between the two groups. Results: The amounts of opioids (P=0.041) and relaxants (P=0.039) received by the patients were significantly lower in the intervention group than in the control group. The hemodynamic status was more stable in the patients of the intervention group than those in the control group at all times measured. Pain intensity (per minute) at the PACU was significantly higher in the control group than in the intervention group (P=0.041). Among the patients admitted to the PACU, participants with no tremors (P=0.005) or nausea (P=0.005) were significantly higher in the intervention group than in the control group. Also, in the recovery unit, patients in the intervention group received significantly lower amounts of opioids (i.e., mg of pethidine, P=0.036) and antiemetics (P=0.011) compared to the control group. Conclusion: The use of a forced air warming system in the operation room stabilizes the hemodynamic status and reduces the pain intensity, tremors, nausea and vomiting in emergency laparotomy patients. As a non-pharmacological strategy, this method was observed to have satisfactory safety

Vjerojatnost ljudske pogreške u postupcima hitne evakuacije s pomorskih platformi

This study aims to determine the human error probability during the emergency evacuation of offshore platforms with the HEART technique. In this study, after completing an emergency maneuver with a fire and explosion scenario, the HTA method was used to identify and segregate the emergency evacuation activities, and the HEART technique was utilized to estimate the human error probability. Lastly, suitable control measures were suggested based on the evaluation\u27s findings. In the event of a fire and explosion, the safest means of evacuating people and leaving the platform include evacuation by lifeboat, evacuation by rescue floats and rescue ships nearby, and evacuation by helicopter. Due to the extreme risk, evacuating individuals via life rafts and jumping directly into the water is not recommended. It is advised to examine the safety state of the platform, organize specialized safety training and weekly maneuvers for personnel participating in the emergency evacuation procedures of the platform, and monitor the repair, maintenance, and inspection status of the employed equipment.Studija ima za cilj utvrditi vjerojatnost ljudske pogreške tijekom hitnih evakuacija s pomorskih platformi pomoću HEART metode. Nakon izvođenja hitnog manevra u situaciji požara i eksplozije, korištena je HTA metoda kako bi se utvrdile i razdvojile hitne evakuacijske radnje, a HEART metoda korištena je za procjenu vjerojatnosti ljudske pogreške. Na kraju, predložene su prikladne kontrolne mjere temeljene na nalazima. U slučaju požara i eksplozije, najsigurniji načini evakuiranja ljudi s pratforme su pomoću čamca za spašavanje, zatim spasilačkim splavima i obližnjim brodovima za spašavanje te evakuacija helikopterom. Zbog iznimno visokog rizika, ne preporuča se korištenje plutača niti skakanje u vodu. Savjetuje se ispitati stanje sigurnosti na platformi, organizirati specijaliziranu poduku i tjedne vježbe za osoblje zaduženo za hitne evakuacijske procedure na platformi te praćenje, popravak, održavanje i inspekcija opreme

A novel mutation in CYP17A1 gene leads to congenital adrenal hyperplasia: A case report

Background: Congenital adrenal hyperplasia is a rare autosomal recessive disorder where the mutation in P450 family 17 subfamily A member 1 gene (CYP17A1) is involved in its etiology. The disorder represents itself with low blood levels of estrogens, androgens, and cortisol that generally couples with hypertension, Hypokalemia, sexual primary amenorrhea, infantilism and in affected individuals. Case: In this study, the CYP17A1 gene in a 14-year-old female was examined. The karyotype of the patient was 46, XX, and the analysis of the CYP17A1 gene by Sanger sequencing revealed a novel homozygous deletion c.1052-1054CCT which led to isolated 17,20-lyase deficiency. Conclusion: In conclusion, this study report an in-frame deletion which results in isolated 17, 20-lyase deficiency, and the mutation might be used for diagnosis in other patients with distinctive clinical symptoms

Traumatic Left Subclavian Arterial Thrombosis : A Case Report

Subclavian Artery Thrombosis (SAT) typically arises secondary to some form of injuries and arthrosclerosis. The contributing factors are coagulopathies and emboli. And, the conserving blood is naturally reflowed from circle of Willis. A cold, painful, cyanosis, and pulseless upper extremity are proved as the symptoms. Recently, a 42-years-old smoker, diabetic, and hyperlipidemic woman was admitted with severe headache, vomiting, feeling weak, vertigo, decreasing of LOC and traumatic. Her left hand was pulseless, cold and painful and her blood pressure and force were significantly decreased. CT Angiography showed a large free gelatinous floating mass. The clot was completely removed by surgery and after that, left hand pulses and consciousness returned gradually. An unusual reason of acute upper extremity ischemia is thrombosis of subclavian artery. The percentage of symptomatic lesions is less than 1, but the same percentage in autopsy cases embraces 9% of the patient who have substantiate stenosis or obstruction of subclavian artery. All symptomatic patients should be treated emergently

Climate policy uncertainty and power generation investments: A real options-CVaR portfolio optimization approach

A decision support framework has been provided to assist investors with long-term decision-making for investment choices in power generation assets under uncertain climate policy. The model combines real options analysis and modern portfolio optimization theory. A long-term correlation between carbon and renewable portfolio standard certificate prices is used to model the interaction of climate policies, with a case study being developed to investigate the optimal choice of capacity additions to an existing mix of power generation assets in Australia. The findings show that there is potential for investors to fully hedge their existing fossil fuel based generation assets through the addition of on-shore wind capacity. The model developed allows for (1) the investigation of investment risk and return under uncertain climate policies, and (2) the study of interaction among green policies

Seismotectonics, Geomorphology and Paleoseismology of the Doroud Fault, a Source of Seismic Hazard in Zagros

In this study, the active tectonics, paleoseismicity, and seismic hazards of the Doroud Fault are examined through high-resolution satellite image interpretations, field investigations, outcrop and trench excavations, and the dating of geochronology samples. The Doroud Fault (DF), one of the essential segments of the Main Recent Fault in the northern margin of the Zagros mountain range, has a historical and instrumental background of high seismicity. We present the first constraints from tectonic geomorphology and paleoseismology along the Doroud Fault near the capital city of Dorud. Detailed observations from satellite imagery, field investigations, real-time kinematic (RTK) measurements, paleoseismological trenching, the radiocarbon (C14), and optically stimulated luminescence (OSL) as ages allowed us to map the fault in detail, describe and characterize its kinematics, and document its recent activity and seismic behavior (cumulative displacements, paleoseismicity, and magnitude, as well as recurrence interval) relevant to the recent seismic activity of the Doroud Fault during the late Holocene as one of the most important seismogenic faults in Zagros. Modern alluvial terraces of gullies and loess accumulations are systematically deflected and/or offset with co-seismic rupture, landslides, and scarps, indicating that the Doroud Fault has been active in the late Quaternary and is characterized by dextral strike–slip movements with a normal component. In addition, our findings provide a comprehensive analysis of the fault displacement, the timing of paleoearthquakes, and the right-lateral slip rate of the Doroud Fault. The late Holocene slip rate of the Doroud Fault using the OSL dating the gully is as follows: the minimum and maximum horizontal slip rates are estimated to be 1.82 and 2.71 mm/yr, and vertical slip rates of 1.03 and 1.53 mm/yr are calculated for the past 4600 ± 900 years in the middle segment of the fault. This study focused on a paleoseismological trench within the archeological sites of Darbe-Astaneh. The central portion of the fault has historically hosted more than nine earthquakes in the last 66 ka years, according to the study’s findings. According to paleoseismology studies, the Doroud Fault has the seismic capability to cause earthquakes with a magnitude of more than 7.4 and a total slip rate of about 3.83 ± 0.1 m. The average recurrence interval for the identified paleoearthquakes is approximately 104 ± 7 years

Effect of Irrigation Management on Water Productivity Indicators of Alfalfa

Introduction Over the last years, long-term average rainfall has experienced a meaningful decrease (from 250 to 206 mm per year) leading to continuous drought in Iran. In addition, population growth and increasing demand for food put more pressure on the limited available water resources. Thus, the quantitative and qualitative improvement of agricultural products become a necessity. There is 640,000 hectares of alfalfa cultivated land, standing for 5.4% of the total cultivated area. One of the most basic obstacles in these farms is the unsuitable model of water consumption management. Previous studies were conducted with the aim of evaluating the mutual effects of different treatments in controlled plots. Nonetheless, there is a need for large-scale investigations to monitor and improve water productivity in agricultural systems. In this research, the focus was on irrigation management and optimizing irrigation timing as a potential solution to enhance water productivity, considering the fixed irrigation cycles and traditional use of available water resources. The study began by assessing the current water productivity in 11 alfalfa farms located across four regions in Zanjan province, ensuring a suitable spatial distribution. Subsequently, the impact of irrigation management, particularly the adjustment of irrigation timing, was evaluated to determine its effectiveness in improving water productivity in these farms. Materials and Methods Eleven alfalfa farms, covering a total area of 28 hectares, were initially selected in the agricultural lands of Zanjan province. The majority of these farms were equipped with sprinkler irrigation systems. From these 11 farms, two specific farms were chosen to implement the proposed methods aimed at improving water productivity. These selected farms served as experimental sites where the irrigation management techniques were applied and evaluated. Improvement solutions were mainly focused on irrigation management. Each farm was divided into two parts; one part with real conditions (farmers' management) and the second one with controlled conditions. In the controlled treatments, irrigation management was implemented through optimization of irrigation time. A nutritional program was also prepared according to the soil quality of the fields and applied in the controlled treatments. In each farm, basic information such as area, physical and chemical properties of soil and water quality were determined. Irrigation information (such as inflow discharge and irrigation schedule) was measured and determined at least three times during the cropping season. Soil moisture were measured before and after irrigation in order to calculate the water application efficiency. The amount of harvested product and production costs were obtained at the end of the cropping season through measurements and interviews with farmers. In this research, the indicators including the volume of irrigation water, the water use efficiency, and the physical and economic efficiency of water have been calculated to analyze the water productivity. Results and Discussion The volume of irrigation water in alfalfa farms was measured as 14250 m3/ha on average (with the lowest and highest consumption values of 9849 and 20576 m3/ha, respectively). The average of irrigation water in farms with surface irrigation systems equals to 17,806 and in farms equipped with sprinkle irrigation systems is about 13,460 m3/ha. While the net water requirement of alfalfa in study area was 7160 to 7290 m3/ha. The minimum and maximum values of water application efficiency were 38.3 and 82%, respectively, with average of 64%. The average of application efficiency in surface and sprinkle irrigation systems were obtained 50 and 67%, respectively. The measured alfalfa yield ranged from a minimum of 6.5 ton/ha to a maximum of 14.1 ton/ha, with an average yield of 10.4 ton/ha. After implementing the revised irrigation program in the controlled plots, the harvested water decreased by an average of 49.5%. It was observed that the irrigation schedule in most farms followed a traditional and estimated pattern, with the depth of irrigation water in the middle of the growing season exceeding the net irrigation requirement. The water use efficiency (WUE) values varied between 0.42 and 1.28 kg/m3, with a minimum value of 0.42 kg/m3 and a maximum value of 1.28 kg/m3. The average WUE was calculated as 0.79 kg/m3. Analyzing the correlation between water consumption and the water use efficiency index revealed a decreasing trend. As the volume of irrigation water increased, the water use efficiency index experienced a decline. Specifically, an increase of 1000 m3 in irrigation water resulted in a decrease of 0.04 kg/m3 in the water use efficiency index. The implementation of the corrected irrigation program and appropriate to the water demand led to an increase of the mentioned index by 72%. Conclusion The lack of proper irrigation programs that consider climatic conditions and the actual needs of the alfalfa plant was identified as a key factor contributing to high water consumption in the farms. Additionally, the inefficient selection and design of the irrigation system led to lower irrigation efficiency than expected. Despite the majority of farms being equipped with sprinkle irrigation systems, the harvested water did not decrease significantly due to inadequate water management practices. These factors ultimately resulted in a decline in both physical and economic productivity indicators in the alfalfa farms. However, the results of the study highlighted that implementing corrected irrigation management, particularly through modifications to the irrigation timing, can lead to a significant decrease in volume of irrigation water and an improvement in both physical and economic productivity