The investigation of audit quality on the cost of financing

Audit quality and its components are factors that play an important role in the financing costs of firms, and consider many studies regarding financial decisions about methods of financing. In this study, we will investigate the relationship between audit quality and cost of financing in Listed Companies in Tehran SEC with examining the importance of financing costs (interest expense) . Naturally, Audit quality creates a trust and confidence in investors, which in turn reduces the information risk and certainly will affect the cost of financing of firms. This study examines the relationship between audit quality (size of the audit firm) and the cost of financing in Iran. Therefore, members of certified public accountants for auditing the auditor considered small audit firms and the audit staff of auditors is much more ancient one. The results of the survey of 221 companies listed in Tehran Stock Exchange during the years 2006 to 2011 show that audit quality has a significant effect on the cost of financing

Investigation the effect of corporate governance on the financing cost

Financing companies’ quality of corporate governance is one of the important factors to financing, because it can has an effect on payment risk or an un-payment, hence, we can state that the quality of corporate governance will influence on financing cost. Corporate governance causes to reduce the financing crisis risk. This problem is very important, when this risk leads to create more expenses. So, corporate governance causes to reduce the investing costs, and in conclusion increases the value of company. Naturally, the quality of corporate governance leads to create trust and reliance in investors and reduces their informational risk and surely will influence on companies financing cost. The main purpose of this study is to investigate the effect of corporate governance, shareholders control, independence of directorate on the financing cost of listed companies in Tehran Stock Exchange during 5 years (since 2006 to 2013).The population is 448 companies that 221 companies had been selected with Chochran method. The result of this research indicates that corporate governance has not significantly effect on the companies financing cost

Investigation the effect of corporate governance on the financing cost

Financing companies’ quality of corporate governance is one of the important factors to financing, because it can has an effect on payment risk or an un-payment, hence, we can state that the quality of corporate governance will influence on financing cost. Corporate governance causes to reduce the financing crisis risk. This problem is very important, when this risk leads to create more expenses. So, corporate governance causes to reduce the investing costs, and in conclusion increases the value of company. Naturally, the quality of corporate governance leads to create trust and reliance in investors and reduces their informational risk and surely will influence on companies financing cost. The main purpose of this study is to investigate the effect of corporate governance, shareholders control, independence of directorate on the financing cost of listed companies in Tehran Stock Exchange during 5 years (since 2006 to 2013).The population is 448 companies that 221 companies had been selected with Chochran method. The result of this research indicates that corporate governance has not significantly effect on the companies financing cost

The investigation of audit quality on the cost of financing

Audit quality and its components are factors that play an important role in the financing costs of firms, and consider many studies regarding financial decisions about methods of financing. In this study, we will investigate the relationship between audit quality and cost of financing in Listed Companies in Tehran SEC with examining the importance of financing costs (interest expense) . Naturally, Audit quality creates a trust and confidence in investors, which in turn reduces the information risk and certainly will affect the cost of financing of firms. This study examines the relationship between audit quality (size of the audit firm) and the cost of financing in Iran. Therefore, members of certified public accountants for auditing the auditor considered small audit firms and the audit staff of auditors is much more ancient one. The results of the survey of 221 companies listed in Tehran Stock Exchange during the years 2006 to 2011 show that audit quality has a significant effect on the cost of financing

The Neurological Manifestations of H1N1 Influenza Infection; Diagnostic Challenges and Recommendations

Background: World Health Organization declared pandemic phase of human infection with novel influenza A (H1N1) in April 2009. There are very few reports about the neurological complications of H1N1 virus infection in the literature. Occasionally, these complications are severe and even fatal in some individuals. The aims of this study were to report neurological complaints and/or complications associated with H1N1 virus infection. Methods: The medical files of all patients with H1N1 influenza infection admitted to a specified hospital in the city of Shiraz, Iran from October through November 2009 were reviewed. More information about the patients were obtained by phone calls to the patients or their care givers. All patients had confirmed H1N1 virus infection with real-time PCR assay. Results: Fifty-five patients with H1N1 infection were studied. Twenty-three patients had neurological signs and/or symptoms. Mild neurological complaints may be reported in up to 42% of patients infected by H1N1 virus. Severe neurological complications occurred in 9% of the patients. The most common neurological manifestations were headache, numbness and paresthesia, drowsiness and coma. One patient had a Guillain-Barre syndrome-like illness, and died in a few days. Another patient had focal status epilepticus and encephalopathy. Conclusions: The H1N1 infection seems to have been quite mild with a self-limited course in much of the world, yet there appears to be a subset, which is severely affected. We recommend performing diagnostic tests for H1N1influenza virus in all patients with respiratory illness and neurological signs/symptoms. We also recommend initiating treatment with appropriate antiviral drugs as soon as possible in those with any significant neurological presentation accompanied with respiratory illness and flu-like symptom

Polymorphisms of Leptin (-2548 G/A) and Leptin Receptor (Q223R) Genes in Iranian Women with Breast Cancer

Recent studies have shown that polymorphisms in leptin and leptin receptor genes are associated with increased risk for breast cancer. This study aimed at investigating -2548 G/A polymorphism in leptin gene and Q223R polymorphism in leptin receptor gene in patients with breast cancer. The study included 45 women with breast cancer and 41 healthy women. PCR-RFLP was used to determine the genotype of the subjects in terms of -2548 G/A polymorphism in leptin gene and Q223R polymorphism in leptin receptor gene. Serum levels of leptin were also measured by ELISA. For -2548 G/A polymorphism, the genotypes were homozygous AA (OR = 1.13; p=0.8) and heterozygous GA (OR = 0.41; p=0.2) and for Q223R polymorphism, the genotypes were homozygous RR (OR = 6.7; p=0.09) and heterozygous QR (OR = 8.3; p=0.06). The mean serum level of leptin was 33.22 ± 21.35 ng/mL in patients and 29.49 ± 23.27 ng/mL in the normal participants (p=0.3). Although, despite the magnitude of the associations, the results suggested no statistically significant contribution of -2548 G/A polymorphism (in leptin gene), Q223R polymorphism (in leptin receptor gene), and serum leptin levels in predicting the risk of breast cancer, further studies with larger sample size are suggested

The Effect of Pomegranate Seed Oil on the Proliferation of Human Breast Cancer Cell Lines MCF-7 and MDA-MB468

Background and aim: Breast cancer is the most common cancer which is threatening the health of women worldwide. Recent studies have found that pomegranate seed oil extract, may have potential anti cancer effect(s). The purpose of this study was to investigate the effects of pomegranate seed oil on the proliferation of human breast cancer cell lines MCF-7 and MDA-MB468. Methods: MCF-7 and MDA-MB468 cell lines were provided and grown in the culture media of RPMI-1640 containing 10% fetal bovine serum with the proper antibiotic. The pomegranate seed oil was extracted using petroleum ether. Cells were treated with different concentrations of pomegranate seed oil (100-1500 µg/ml) and viability was evaluated by using MTT assay. All of the experiments were performed triplicate. Result: After a period of 24, 48, and 72 hrs, the IC50 in MCF-7 cell lines and MDA-MB468 cell lines were 1150,742,731µg/ml and 842,700,588 µg/ml, respectively. Conclusions: The results revealed that pomegranate seed oil has the cytotoxicity effect on the two mentioned cell lines. Moreover, at different times with different concentrations, it (time and concentration dependent) prevented the proliferation of breast cancer cells. Therefore, perhaps it takes as a nutritional factor in the prevention of breast cancer

Relationship of SNP rs2645429 in Farnesyl-Diphosphate Farnesyltransferase 1 Gene Promoter with Susceptibility to Lung Cancer

Background and Purpose. The mevalonate pathway is one of the major metabolic pathways that use acetyl-CoA to produce sterols and isoprenoids. These compounds can be effective in the growth and development of tumors. One of the enzymes involved in the mevalonate pathway is FDFT1. Different variants of this gene are involved in the risk of suffering various diseases. The present study examined the relationship between FDFT1 rs2645429 polymorphism and the risk of nonsmall cell lung cancer (NSCLC) in a population from southern Iran. Method. The genotypes of rs2645429 polymorphism of FDFT1 gene were examined in 95 samples: 34 patients with NSCLC and 61 healthy individuals by RFLP method. Results. The results of this study indicated that C allele of this polymorphism was effectively associated with the risk of NSCLC in the Iranian population (p value = 0.023; OR = 2.71; 95% CI = 1.12–6.59) and CC genotype has significant relation with susceptibility to NSCLC (p value = 0.029; OR = 3.02; 95% CI = 1.09–8.39). This polymorphism is located in the promoter region FDFT1 gene, and CC genotype may increase the activity of this promoter. This study also found a significant relationship between C allele and metastatic status. C allele was more common in NSCLC patients. (p=0.04). Conclusion. C allele of FDFT1 rs2645429 polymorphism gene can be a risk factor for NSCLC, whereas T allele probably has a low protective role

Multi-Drug Resistance against Second-Line Medication and MicroRNA Plasma Level in Metastatic Breast Cancer Patients

Background: Circulating microRNAs (miRNAs) can help to predict the chemotherapy response in breast cancer with promising results. The aim of the present study was to investigate the relationships between the miR-199a, miR-663a, and miR-663b expression and chemotherapy response in metastatic breast cancer patients.Methods: This study is a case-control study performed at Yasuj University of Medical Sciences (2018-2021). The expression levels of miR-663a, miR-663b, and miR-199a in the serum of 25 patients with metastatic breast cancer versus 15 healthy individuals were determined by the real-time polymerase chain reaction method. The response to treatment was followed up in a 24-month period. All patients were treated with second-line medications. Two or more combinations of these drugs were used: gemcitabine, Navelbine®, Diphereline®, Xeloda®, letrozole, Aromasin®, and Zolena®. Statistical analyses were performed in SPSS 21.0 and GraphPad Prism 6 software. The expression levels were presented as mean±SD and analyzed by Student’s t test.Results: The results and clinicopathological features of patients were analyzed by t test. The statistical analysis showed that miR-663a expression was related to human epidermal growth factor receptor 2 (HER2) status and was significantly lower in the HER2+ than HER2- group (P=0.027). Moreover, the expression of miR-199a and miR-663b was significantly correlated with the response to treatment, in which the expression of miR-199a was higher in the poor-response group (P=0.049), while the higher expression of miR-663b was seen in the good-response group (P=0.009).Conclusion: These findings state that the high plasma level of miR-199a and the low plasma level of miR-663b may be related to chemoresistance in patients with metastatic breast cancer