The Impact of Non-Audit Services on Earning Response Coefficient

The present study aims to investigate the impact of non-audit services on earnings response coefficient. It is a library and analytical-scientific research and is based on panel data analysis. In this study, the financial data of 74 companies accepted in Tehran Stock Exchange during the period 2011-2016 have been reviewed.The results demonstrate that non-audit services have a significant negative relationship with earnings response coefficient.Although non-audit services will have benefits such as increased financial statements understandability, auditors’ knowledge-sharing, better relationships between managers and auditors and reduced agency costs, this type of services threatens auditor independence and subsequently, earnings quality will be affected. Thus,the findings of the present study confirm the view thatby providing non-audit services, auditor independence is affected, resulting in a negative reaction to earnings.

INVESTIGATING THE EFFECT OF BUSINESS STRATEGY AND INTERNAL CONTROL ON AUDIT QUALITY

Purpose: Auditing will improve the quality of financial information. However, in today's audit quality affected by the environment. The purpose of this study to investigate the effect of business strategy and internal control on audit quality in listed companies in the Tehran Stock Exchange. Methodology: This is applied research in terms of its purpose and in terms of its method is correlation analysis with the regression approach. For this inference method, this research is descriptive-analytic. For this important statistical society, companies listed in the Tehran Stock Exchange during the years 2010-2017 for 8 years have the necessary conditions. According to the constraints defined in the research, companies with qualifying conditions of 107 companies and 856 years-company of observation were collected. To test the hypotheses, the multivariate regression technique was used using panel data. Main Findings: The business strategy modifies the relationship between the auditor's specialty in the industry and the internal control of audit quality. Implications: The control structure can provide an understanding of the difference between the business strategy and its diversion, which is necessary for the auditor's expertise in the industry. It is proposed to combine business strategy and audit planning, we can identify the weakness of the internal control of the system in order to improve the quality of the audit and create value for the stakeholders. Novelty: The study considered the effects of business strategy on the relationship between internal control and audit quality

The relationship between air pollution exposure and chronic obstructive pulmonary disease in Ahvaz, Iran

BACKGROUND: Air pollutants can have harmful effects on human health. Chronic obstructive pulmonary disease (COPD) is represented by a spectrum of obstructive airway diseases. The aim of this study was to evaluate the relationship between air pollution exposure and COPD in Ahvaz, Iran. METHODS: The present epidemiological study was performed in Ahvaz city. Data were obtained from the Ahvaz Department of Environment (ADoE). Sampling was performed for 24 hours in 4 stations. Raw data processing was performed using Microsoft Excel software, and after the impact of meteorological parameters, data were converted as input file into the model. Data analysis was performed using SPSS for Windows. RESULTS: The results of this study showed that the annual average PM10 concentration during 2012 was 727 μg/m3. According to the research findings, the two stations of Bureau of Meteorology and the city center had the highest and the lowest PM10 concentrations during 2012, respectively. The results showed a strong correlation between visits to a hospital due to COPD and PM10 emission in Ahvaz city. Approximately, 6.2% of hospital admissions for COPD occurred when the PM10 concentration was higher than 30 μg/m3. CONCLUSION: The findings of the present study showed that the total mean of particle matter was higher than the standard concentration. The higher percentage of hospital admission could be the result of the dust storm, higher average PM10, and sustained high concentration days in Ahva

Functional Outcomes of Temporomandibular Joint Ankylosis Treatments: A 10-year cohort study

Introduction : Ankylosis of the temporomandibular joint (TMJ) is a disabling condition due to the fusion of joint to the base of skull and results in mouth opening limitation. Several surgical techniques have been described for treatment of this condition but no consensus has been reached. This study sought to assess the success of treatment with regard to long-term functional improvement and rate of complications in ankylosis patients during a 10-year period. Materials and Methods: Patients who underwent unilateral or bilateral condylectomy without joint reconstruction during 2001-2011 in the Maxillofacial Surgery Department of Shariati Hospital were evaluated in this historical cohort study. The patients were recalled to ensure the accuracy of information in their medical records and were clinically examined. Improvement in their joint function and rate of complications were evaluated. Data were analyzed using Wilcoxon Signed rank test, multivariate tests, Mauchly's sphericity test and McNemar’s test. Results: A total of 27 subjects (13 males and 14 females) with a mean age of 34.8 years and 6.1 years mean duration of follow-up were evaluated. The results of observation showed that trauma was the most common cause of ankylosis (63%). The most common type of ankyloses was fibrous (55.6%) and 55.6% of the patients had bilateral ankylosis. Maximum mouth opening (MMO), the amount of lateral movement and open bite significantly improved after the operation (P<0.001). Frontal, zygomatic and buccal nerves had been injured in 4, 4 and 3 patients, respectively during the operation. Conclusion: Condylectomy without reconstruction significantly improves the TMJ function in patients with TMJ ankylosis with regard to MMO, the amount of lateral movement, maintenance of occlusion and the skeletal form

Polyhydroxylated fullerene nanoparticles attenuate brain infarction and oxidative stress in rat model of ischemic stroke

Oxidative stress is the common underlying mechanism of damage in ischemic stroke. Therefore, we aimed to evaluate the possible protective effects of polyhydroxylated fullerene derivatives on brain infarction and oxidative/nitrosative stress in a rat model of ischemic stroke. The experiment was performed by four groups of rats (each; n=12); Sham, Control ischemia, and ischemic treatment groups (Pretreatment and Posttreatment). Brain ischemia was induced by 90 min middle cerebral artery occlusion (MCAO) followed by 24 hours reperfusion. Rats received fullerene nanoparticles at dose of 1 mg/kg 30 min before MCAO and immediately after beginning of reperfusion. Infarct volume, contents of malondialdehyde (MDA), glutathione (GSH) and nitrate as well as superoxide dismutase (SOD) activity were assessed 24 hours after termination of MCAO. Brain infarct volume was 310 ± 21 mm3 in control group. Administration of fullerene nanoparticles before and after MCAO significantly decreased the infarct volume by 53 % (145 ± 45 mm3) and 81 % (59 ± 13 mm3), respectively. Ischemia also enhanced MDA and nitrate contents of ischemic hemispheres by 45 % and 25 % , respectively. Fullerene nanoparticles considerably reduced the MDA and nitrate contents of ischemic hemispheres before MCAO by 58 % and 17 % , respectively, and after MCAO by 38 % and 21 % , respectively. Induction of MCAO significantly decreased GSH content (19 % ) and SOD activity (52 % ) of ischemic hemispheres, whereas fullerene nanoparticles increased the GSH content and SOD activity of ischemic hemispheres by 19 % and 52 % before MCAO, respectively, and 21 % and 55 % after MCAO, respectively. Our findings indicate that fullerene nanoparticles, as a potent scavenger of free radicals, protect the brain cells against ischemia/reperfusion injury and inhibit brain oxidative/nitrosative damage

The Effect of BC Sealer, AH-Plus and Dorifill on Push-out Bond Strength of Fiber Post

Introduction: Dentinal canal walls are in direct contact with endodontic sealers prior to post space preparation and luting cements after post space preparation. This direct contact may affect the bond strength of intraradicular posts to root dentin. This study aimed to assess the effect of three different sealers on the bond strength of fiber posts to root dentin. Methods and Materials: The canals of 56 extracted single-rooted human premolars after selection and decoronation were prepared. For obturation of the canals, specimens were randomly divided into four groups (n=14) according to the type of sealer used in conjunction with gutta-percha: group 1 (control) without any sealer; group 2 with AH-Plus sealer (resin based); group 3 with Dorifill sealer (ZOE-based); and group 4 with BC Sealer (calcium silicate-based). Nine mm-deep post space was prepared in the canal of each specimen. Intraradicular fiber posts were cemented using dual-cure resin cement (Panavia F2.0). Sections of 1 mm thickness were made at the coronal, middle and apical thirds of the post space of each specimen. The push-out bond strength of post to root dentin was measured in a universal testing machine. The data were analyzed using one-way ANOVA and post-hoc Tukey’s test. Results: The mean push-out bond strength in the coronal third was significantly lower in Dorifill group compared to AH-Plus (P=0.004). This value was significantly lower in BC Sealer group than AH-Plus (P=0.000) and control group (P=0.03). In middle and apical thirds, the mean push-out bond strength was not significantly different among the four groups (P=0.407, P=0.065, respectively). The mean push-out bond strength was significantly lower in apical than coronal third in AH-Plus group (P=0.001). Conclusion: Application of BC Sealer and Dorifill decreased the mean push-out bond strength of intracanal post to root dentin in the coronal third in comparison to AH-Plus.Keywords: Bond Strength; Endodontic Sealer; Fiber Post; Resin Cemen