Audit Fee and Audit Quality: An Empirical Analysis in Family Firms

The purpose of this research is to investigate the relationship between audit fee and audit quality in family firms on the Tehran Stock Exchange. The study period is from 2007 to 2014. The sample consists of 30 family firms and 30 non-family firms. To test our hypotheses, the following methods were used: two-independent-samples t-test mean comparison and regression model. The results of this research show that there is a significant difference between audit fee in family and non-family firms, and that also family and non-family firms do not significantly differ in terms of size and auditor expertise. The results show that family firms pay lower audit fees compared to non-family firms, such that with increased family ownership, the audit fee decreases. Keywords: family firms, audit fee, audit firm size, quality, audit firm expertise JEL Classification: M

Lack of significant association between Helicobacter pylori infection and homocysteine levels in patients with cardiac syndrome X

Background: Helicobacter pylori (H.pylori) has been implicated in the pathogenesis of several diseases such as cardiac syndrome X (CSX), which includes chest pain, positive exercise stress test and normal angiography. Also, elevation of homocysteine (Hcy) level is associated with CSX, as it can severely disturb vascular endothelial function. We aimed to elucidate whether the infection of H.pylori affect the level of Hcy in CSX. Methods: Eighty-eight patients with CSX (32 men, 56 women; mean age: 53.8 ± 11.9) and 97 healthy controls (36 men, 61 women; mean age: 45.7 ± 7.3) were enrolled. Plasma samples were tested for the presence of IgG antibody to H.pylori using enzyme linked immunosorbent assay method. Hcy levels were measured enzymatically. Results: Plasma Hcy concentration in CSX patients is higher than control group (13.1 ± 2.6 vs. 11.8 ± 2.5 mmol/L; p = 0.002). There was no significant difference between Hcy in H.pylori+ and H.pylori– individuals in CSX group (13.1 ± 2.7 vs. 12.2 ± 0.6 mmol/L; p = 0.554) and between two groups in controls, respectively (12.1 ± 2.2 vs. 11.4 ± 2.9 mmol/L; p = 0.148). Conclusions: Although there is Hcy level increase in H.pylori+ CSX patients and controls comparing to H.pylori– subjects, but other factors may affect on Hcy level, too. (Cardiol J 2012; 19, 5: 466-469

The Effectiveness of Mindfulness-Based Stress Reduction Treatment on Depression and Optimism among Women with Breast Cancer during Chemotherapy

Background: A breast cancer diagnosis can be a disturbing and stressful time for women. This study aimed to determine the effectiveness of mindfulness-based stress reduction treatment depression and optimism during chemotherapy among women with breast cancer. Methods: This study was a quasi-experimental one with a group of pre-test, post-test, and controls. In this study, 26 women with breast cancer detection were identified from the referring patients to the Imam Hossein Hospital's oncology and radiotherapy division in Tehran, 2019-2020.  Using the method of convenience sampling, the experimental (n=13) and control groups (n=13) were randomly allocated. The study group regularly engaged in mindfulness sessions for 8 weeks (each session lasting 90-120 minutes). In the BDI-II Beck Depression Inventory-II and happiness questionnaires, customers/clients in both the experimental and control groups completed.  Data were analyzed by using a univariate covariance test in SPSS 23 software. Results: According to the findings, there was a significant difference in depression and optimism among breast cancer patients, (Pvalue<0.05). Also, the mean overall depression score for women with breast cancer in the therapy session was considerably lower than the pre-test score, although optimism was significantly higher than the pre-test score (Pvalue<0.05). Conclusion: The results of this study support the use of MBSR to minimize symptom burden in women with breast cancer. As a result, the effectiveness of MBSR in reducing depression symptoms and improving confidence has been approved. Keywords:  Mindfulness, Depression, Optimism, Women with breast cancer, Chemotherap

The Effectiveness of Mindfulness-Based Stress Reduction Treatment on Depression and Optimism among Women with Breast Cancer during Chemotherapy

Background: A breast cancer diagnosis can be a disturbing and stressful time for women. This study aimed to determine the effectiveness of mindfulness-based stress reduction treatment depression and optimism during chemotherapy among women with breast cancer. Methods: This study was a quasi-experimental one with a group of pre-test, post-test, and controls. In this study, 26 women with breast cancer detection were identified from the referring patients to the Imam Hossein Hospital's oncology and radiotherapy division in Tehran, 2019-2020.  Using the method of convenience sampling, the experimental (n=13) and control groups (n=13) were randomly allocated. The study group regularly engaged in mindfulness sessions for 8 weeks (each session lasting 90-120 minutes). In the BDI-II Beck Depression Inventory-II and happiness questionnaires, customers/clients in both the experimental and control groups completed.  Data were analyzed by using a univariate covariance test in SPSS 23 software. Results: According to the findings, there was a significant difference in depression and optimism among breast cancer patients, (Pvalue<0.05). Also, the mean overall depression score for women with breast cancer in the therapy session was considerably lower than the pre-test score, although optimism was significantly higher than the pre-test score (Pvalue<0.05). Conclusion: The results of this study support the use of MBSR to minimize symptom burden in women with breast cancer. As a result, the effectiveness of MBSR in reducing depression symptoms and improving confidence has been approved. Keywords:  Mindfulness, Depression, Optimism, Women with breast cancer, Chemotherap

Preoperative Mechanical Bowel Evacuation Reduces Intraoperative Bleeding and Operation Time in Spinal Surgery

Study Design Randomized clinical trial. Purpose In this study, we evaluated the effect of mechanical evacuation of the bowels prior to operation on intraoperative bleeding. Overview of Literature Bleeding is the most significant complication in patients undergoing spinal surgery. Methods We randomly divided 108 individuals planned to undergo spinal surgery into two age-, sex-, and co-morbidity (especially preoperative hemoglobin [Hb])-matched groups of 54. The treatment group was administered polyethylene glycol (PEG) before the operation, whereas the control group was not. The exact amount (mL) of bleeding during operation, operative time, and approximate amount of blood transfused were recorded. The volume of bleeding and Hb level were also recorded 24 and 48 hours postoperatively. Results T-tests revealed that intraoperative bleeding, the volume of transfusion, and operative time were significantly lower in the treatment group than in the control group. Statistically significant correlations of intraoperative bleeding with age, body mass index (BMI), preoperative Hb levels, operative time, the volume of transfusion, hospitalization time, and 24- and 48-hour postoperative bleeding were observed (p =0.001, all). Repeated measures analysis of covariance after adjusting the covariate variables revealed that the volume of bleeding showed a near-significant trend in the treatment group compared with that in the control group (p =0.056). Diabetic females had the highest bleeding amount between the groups (p =0.03). Bleeding was higher in patients with higher BMI (p =0.02) and was related to operative time (p =0.001) in both the groups. Conclusions Preoperative gastrointestinal tract evacuation by PEG administration can decrease intraoperative bleeding in spinal surgeries; however, more research is imperative regarding PEG administration in surgical procedures for this purpose

Biotechnique identification of breeding & cultivation of rabbitfish (Siganus sutor) until 2.5 cm stage in Hormozgan province

This project was conducted to determine The Bio technique of Reproduction and larvae Rearing of Rabbitfish (siganus sutor) till fingerling stage (2.5 centimeter TL) in Hormozgan province (North of Persian Gulf) during years 2010-2013 . preadults and adults were captured from coastal area of Bandar-e Lengeh and Lavan Island .The effects of synthetic hormones, LHRHa2 and HCG in variety days of reproduction season were surveyed. Fecundity, eggs diameter, fertility, Hatching, and survival rate were computed. Effects of salinity, light severity and tank size (30 L aquarium 300L poly ethylene tank and 2400 L fiber glass tank) on survival rate were surveyed, although Breeding of fish e\were successful in years 2011 and 2012 but larvae were only reared in year 2012. Results revealed that, if hormone injection efforts fulfill during April 1st to may 15th, Siganus sutor will surely spawn. Results revealed that average diameter of fertilized eggs was about 625.05 ±6.15 µ and there were 5570± 105 eggs in each gram According the results the rate of hatching and larvae survival was higher in 300L poly ethylene tank and 2400 L fiber glass tank than 30 L aquarium. The most mortality was observed during days 3-7 after hatch. There was not any difference between survival rate of larvae in various salinity. The best light situation for larvae was 2000 lux. under strong light , mortality of larvae increased. Growth of larvae was very slow in first 15 days after hatch but after that increased quickly .length of larvae in the first day was about 2.97±0.07 mm. on the day 45 , larvae gained the length of 3.56±0.4 cm. According to the results, although, breeding, seed production, larvae rearing and broodstock suppling of siganus sutor is possible but more Research to diversify the live food wich is used to feed larvae and also to increase survival rate of larvae must be perform

Tongue lesions in psoriasis: a controlled study

BACKGROUND: Our objective was to study tongue lesions and their significance in psoriatic patients. METHODS: The oral mucosa was examined in 200 psoriatic patients presenting to Razi Hospital in Tehran, Iran, and 200 matched controls. RESULTS: Fissured tongue (FT) and benign migratory glossitis (BMG) were the two most frequent findings. FT was seen more frequently in psoriatic patients (n = 66, 33%) than the control group (n = 19, 9.5%) [odds ratio (OR): 4.69; 95% confidence interval (CI): 2.61–8.52] (p-value < 0.0001). BMG, too, was significantly more frequent in psoriatic patients (28 cases, 14%) than the control group (12 cases, 6%) (OR: 2.55; 95% CI: 1.20–5.50) (p-value < 0.012). In 11 patients (5.5%), FT and BMG coexisted. FT was more frequent in pustular psoriasis (7 cases, 53.8%) than erythemato-squamous types (56 cases, 30.4%). On the other hand, the frequency of BMG increased with the severity of psoriasis in plaque-type psoriasis assessed by psoriasis area and severity index (PASI) score. CONCLUSIONS: Nonspecific tongue lesions are frequently observed in psoriasis. Further studies are recommended to substantiate the clinical significance of these seemingly nonspecific findings in suspected psoriatic cases

Comparison of Doppler ultrasound indices of uterine artery and sub endometrial blood supply in frozen embryo transfer with and without repeated implantation failure: A cross-sectional study

Abstract Background: Uterine blood supply has been identified as a potential factor in implantation failure. Objective: This study aimed to investigate Doppler indices in the uterine artery, including vascular flow and resistance, as well as the amount of sub-endometrial blood supply in women with a history of repeated implantation failure (RIF) compared to the non-RIF group. Materials and Methods: This cross-sectional study was conducted with 139 women candidates for frozen embryo transfer in Yazd Reproductive Sciences Institute, Yazd, Iran from February to July 2023. Group A (n = 68) included women with a history of more than 2 RIF, and group B (n = 71) included women candidates for implantation for the first time without RIF. Doppler ultrasound indices of uterine artery and sub-endometrium, including sub-endometrial flow, uterine artery flow, uterine artery resistance, and peak systolic velocity, were recorded. Results: No significant differences were observed in uterine artery Doppler pulsatility index and peak systolic velocity between groups, but the uterine artery resistance index was significantly higher in the A group (p < 0.001). A significant difference was observed in the perfusion area between groups. 60/68 women in the group A had endometrial perfusion in areas 2 and 3 (p < 0.001). Conclusion: Our study revealed that women with RIF exhibited higher resistance index in sub-endometrial arteries compared to the non-RIF group