The role of disclosure quality in financial reporting

Great emphasis has been put on the quality and importance of financial information disclosure in the theoretical foundations of accounting. This research focuses on the role of disclosure quality in financial reporting. The main reason behind choosing this subject was the criticality of financial information disclosure in the current world of trading. The current research is descriptive-scientific in nature and uses library research methods. In this research, we reviewed the quality and definitions of disclosure, discussed mandatory and voluntary disclosure, disclosure levels, and disclosure audience, and at the end, reviewed and determined the relationship between the quality of disclosure and characteristics such as information asymmetry, profit management, capital expenditure, and corporate size

The role of disclosure quality in financial reporting

Great emphasis has been put on the quality and importance of financial information disclosure in the theoretical foundations of accounting. This research focuses on the role of disclosure quality in financial reporting. The main reason behind choosing this subject was the criticality of financial information disclosure in the current world of trading. The current research is descriptive-scientific in nature and uses library research methods. In this research, we reviewed the quality and definitions of disclosure, discussed mandatory and voluntary disclosure, disclosure levels, and disclosure audience, and at the end, reviewed and determined the relationship between the quality of disclosure and characteristics such as information asymmetry, profit management, capital expenditure, and corporate size

The role of disclosure quality in financial reporting

Great emphasis has been put on the quality and importance of financial information disclosure in the theoretical foundations of accounting. This research focuses on the role of disclosure quality in financial reporting. The main reason behind choosing this subject was the criticality of financial information disclosure in the current world of trading. The current research is descriptive-scientific in nature and uses library research methods. In this research, we reviewed the quality and definitions of disclosure, discussed mandatory and voluntary disclosure, disclosure levels, and disclosure audience, and at the end, reviewed and determined the relationship between the quality of disclosure and characteristics such as information asymmetry, profit management, capital expenditure, and corporate size

A study on relationship between the return of value/growth portfolio and market return: Evidence from Tehran Stock Exchange

This study examines the relationship between the returns of two value and growth portfolios and the return of market on 15 selected firms on Tehran Stock Exchange over the period 2008-2011. The study divides the firms into two groups in terms of the ratios of price on earning as well as price on book value into two groups of value and growth portfolios. Using some regression analysis, the study has determined a positive and meaningful relationship between value portfolio and market return when the market is on the upside but this relationship is not meaningful during the bear session. The results indicate that during the bull sessions, value portfolios provide better investment opportunities than growth ones do

The risks of biofilm formation for diabetics

Background India has the world’s largest number of diabetics. Non- traumatic lower limb amputation is the most common devastating complication of diabetes, primarily due to diabetic foot ulcers (DFU) and diabetic foot infections (DFI). In India, the incidence of foot ulcers ranges from 8–17 per cent. DFIs are predominantly polymicrobial and multidrug- resistant (MDR) with the ability to form biofilm, which is an important virulence factor and results in treatment failure. Aims The main objectives of the study are to identify the spectrum of multidrug-resistant bacteria associated with these infections, their antibiotic sensitivity pattern, and to detect the biofilm formation. Methods This was a prospective study at a tertiary care hospital. One hundred patients over the age of 18, having chronic diabetic foot ulcer, and attending the surgery outpatient department were included. Samples of pus were collected from deep wounds and processed using standard techniques for culture and sensitivity. Biofilm detection was done. Results were compiled and statistically analysed. Results One hundred samples were processed and 82 yielded positive cultures. Staphylococcus aureus was the predominant organism, followed by Pseudomonas aeruginosa. Biofilm formation was seen in 38 (46.34 per cent) of the organisms. Biofilms were formed predominantly by Staphylococcus aureus (20 per cent). Conclusion The organisms causing chronic diabetic foot ulcers were commonly multidrug-resistant; this was also observed among biofilm formers. Therefore, screening for biofilm formation, along with the usual antibiogram, needs to be performed as a routine procedure in chronic diabetic ulcers to formulate effective treatment strategies for these patients

بررسی شیوع اختلالات اسکلتی عضلانی و شناسایی عوامل ایجاد کننده آن ها در متخصصان سونوگرافی

Background: Musculoskeletal disorders are among the most important and common occupational injuries leading to disability of employees. An increasing trend of musculoskeletal disorders among sonographer specialists has been reported in the literature. This study, therefore, set out with the aim of assessing the musculoskeletal disorders among sonographer specialists working in centers covered by Tehran University of Medical Sciences.Methods: In this cross-sectional study all sonographer specialists of Tehran University of Medical Sciences (totally 53 specialists) were selected on census method. Customized questionnaires based on Standardized Nordic Questionnaire were used to assess musculoskeletal disorders in this community. SPSS software was exploited to data analysis. All participants were informed in terms of the study objectives and ethical issues such as confidentiality of study community were all considered.Results: The prevalence of WMSDs in current study was 86%. Pain and discomfort was more often reported in neck, shoulder and wrist, respectively. Sustained probe usage, types of patient table and chair as well as sustained shoulder abduction were the most risk factors that perceived by ultrasound specialists. Ergonomic evaluations showed that changes should be made soon. Age, experience, scanning hours per week and break duration provided the largest set of significant clusters of pain in body sections (p<0.05).Conclusions: Since scanning is considered as the major task of sonographers, the prevalence of musculoskeletal disorders was high among participants in the present study. Ergonomics evaluations and interventions of sonographer’s workplace to allow them to remain productive are necessary.زمينه و هدف: اختلالات اسکلتي عضلاني از مهمترين و شايعترين آسيب‌هاي شغلي مي‌باشند که منجر به ناتواني کارکنان مي‌شوند. مطالعات گذشته نشان داده‌اند که اختلالات اسکلتي‌عضلاني در ميان متخصصان سونوگرافي رو به افزايش است. هدف اين تحقيق بررسي شيوع اين اختلالات و عوامل ايجاد کننده آنها در متخصصان سونوگرافي دانشگاه علوم پزشکي تهران بوده است. مواد و روش‌ها: در اين مطالعه مقطعي همه متخصصان سونوگرافي دانشگاه علوم پزشکي تهران (53 نفر) براساس روش سرشماري انتخاب  شدند. به منظور بررسي اختلالات اسکلتي‌عضلاني و عوامل ايجاد کننده آنها از پرسشنامه نورديک و روش ارزيابي پوسچرRULA استفاده شد.تمامي شرکت کنندگان در خصوص هدف و چگونگي انجام طرح و محرمانه بودن اطلاعات توجيه شدند. يافته‌ها:شيوع اختلالات اسکلتي‌عضلاني در اين مطالعه 86 درصدبدست آمد. درد و ناراحتي در نواحي گردن، شانه، و مچ دست به ترتيب داراي بيشترين فراواني بودند. استفاده مداوم از پروب، نوع تخت بيمار، نوع صندلي و ابداکشن مستمر شانه بعنوان مهم‌ترين عوامل آسيب‌رسان توسط متخصصان سونوگرافي گزارش شدند. ارزيابي ارگونومي با روش RULA نشان داد که در اسکن نواحي شکمي و عروقي چپ،ايجاد تغييرات و مداخله ارگونومي ضروري مي‌باشد. بعلاوه، رابطه معناداري از لحاظ آماري بين سن، سابقه کار، ساعات اسکن کردن در هفته و مدت زمان استراحت‌ با درد در نواحي مختلف بدن ديده شد (p-value<0/05). نتيجه‌گيري: شيوع اختلالات اسکلتي‌عضلاني در متخصصان سونوگرافي به دليل اين که عمده وظايف اين شغل مربوط به اسکن کردن مي‌باشد، بالا است. ارزيابي ارگونومي با روش‌هاي دقيق‌تر و همچنين مداخلات ارگونومي در محيط کار متخصصان سونوگرافي به منظور حفظ بهره وري در شغل آن‌ها نياز است. &nbsp

The prevalence of musculoskeletal disorders among ultrasound specialists and identifying their work-related risk factors

Background: Musculoskeletal disorders are among the most important and common occupational injuries leading to disability of employees. An increasing trend of musculoskeletal disorders among sonographer specialists has been reported in the literature. This study, therefore, set out with the aim of assessing the musculoskeletal disorders among sonographer specialists working in centers covered by Tehran University of Medical Sciences.Methods: In this cross-sectional study all sonographer specialists of Tehran University of Medical Sciences (totally 53 specialists) were selected on census method. Customized questionnaires based on Standardized Nordic Questionnaire were used to assess musculoskeletal disorders in this community. SPSS software was exploited to data analysis. All participants were informed in terms of the study objectives and ethical issues such as confidentiality of study community were all considered.Results: The prevalence of WMSDs in current study was 86%. Pain and discomfort was more often reported in neck, shoulder and wrist, respectively. Sustained probe usage, types of patient table and chair as well as sustained shoulder abduction were the most risk factors that perceived by ultrasound specialists. Ergonomic evaluations showed that changes should be made soon. Age, experience, scanning hours per week and break duration provided the largest set of significant clusters of pain in body sections (p<0.05).Conclusions: Since scanning is considered as the major task of sonographers, the prevalence of musculoskeletal disorders was high among participants in the present study. Ergonomics evaluations and interventions of sonographer’s workplace to allow them to remain productive are necessary.Keywords: Musculoskeletal disorders, Ergonomics, Work-related risk factors, Ultrasound specialist

Correlating topography and viscoelastic properties of Elastin-Like Polypeptide scaffolds probed at the nanoscale: Intermodulation Atomic Force Microscopy

The synthesis and property characterization of soft biomaterials has taken precedence in recent years. Although bulk physical-chemical properties are well known for these bio-materials, nanoscale properties still need to be probed and evaluated to fine tune the bio-compatibility (structural as well as functional) with natural tissues for regenerative medicine, prosthetics and other biological applications. In this study, we focus on a popular soft biomaterial, ELastin-like polypeptide (ELP) which has been prepared under different pH conditions. We explore the topographical features of the ELP at the nanoscale using Atomic Force Microscopy (AFM). Additionally, we employ a non linear mode of AFM called Intermodulation-AFM (ImAFM) to correlate the elastic properties (Young\u27s modulus) of ELP probed at the nanoscale with the topographical features which gives us a deep insight into the mechanical properties offered by ELP when the structural features are altered by change in the ELP synthesis conditions. The noteworthy point is that we measure theses properties at a spatial resolution of 0.9 nm. Finally, we explain the change in the structural features of ELP with varying pH through atomistic Molecular Dynamics Simulations. We follow the interaction mechanisms of the amino acid sequences and crosslinkers with proteins as they form the backbone and sidechain of the ELP at different pH