Timeliness of Annual Financial Reporting: Evidence from the Tehran Stock Exchange

Timeliness is one of the effective factors on transparency of reporting and increases the ability of shareholders in understanding the capacity of the business unit in the production of income, cash flows and financial conditions. This paper examines factors which are related to the timeliness of annual reporting of financial statements in Tehran stock exchange companies. The good news, age, size and opinion of the independent auditor, industry, consolidate the financial reporting and the quality of the costing system during the years 2008 to 2011 have been studied. A regression test is employed in order to test hypotheses. The results show that the effect of independent auditor size and opinion, industry, consolidated financial reporting and costing system confirmed by an independent auditor has been meaningful about financial reporting timeliness. Statistical coefficients indicated that despite unqualified opinion and appropriate costing system, the reporting timeliness has improved. Nevertheless, auditing by a large auditing institution, the consolidated reporting and machinery industry has reduced. However, a significant meaningful relationship between the reporting timeliness and the good and bad news is not observed

A New Recommendation Approach Based on Implicit Attributes of Learning Material

AbstractA personalized recommendation is an enabling mechanism to overcome information overload occurred in the new learning environments and deliver suitable learner materials to learners. But recommender system technology suffers from some problems such as cold-start and sparsity. Since users express their opinions based on some specific attributes of materials, this paper proposes a new recommender system for learning materials based on their attributes to address these problems. Weight of implicit or latent attributes for learners is considered as chromosomes in genetic algorithm then this algorithm optimizes the weight of implicit attributes for each learner according to historical rating. Then, recommendation is generated using Nearest Neighborhood Algorithm (NNA). The experimental results show that our proposed method outperforms current algorithms and can perform superiorly and alleviates problems such as cold-start and sparsity

THE RELATIONSHIP BETWEEN ONLINE ENVIRONMENTS AND CUSTOMER SATISFACTION (IRAN COMPUTER HARDWARE INDUSTRY)

In this quantitative article research first, the main factors in customer satisfaction in online environment of Iran in hardware industry with process based-view are identified. Secondly relationships between identified factors in online environment of Iran and customer satisfaction are investigatedOnline Environment, Customer satisfaction, and Process Based-View

The Effectiveness of Job Stress Management on Improving Mental Health and Self-Efficacy of Training the Teachers

Background: Job stress is one of the most important problems in the modern world and have created many concerns for many organizations. The aim of present study was to determine the effectiveness of job stress management on improving mental health and self-efficacy of training the teachers.Methods: Forty teachers(21 women, and 19 men) were selected by simple random sampling assigned into the experimental and control groups. With a pre-test and post-test-control group design, subjects in the experimental group, undergone sessions of stress management training both groups were evaluated using Teachers’ Sense of Efficacy Scale(TSES) and mental health inventory(MHI) in pre-test and post-test. Data analyzed by descriptive statistics and Multivariate analysis of covariance (MANCOVA). Results: Findings show that there were not significant differences between two groups in pretest, but stress management training, significantly increases psychological well-being and teaching self-efficacy scores in experimental group.Conclusion: The stress management training, could be intervention program in target groups and counseling centers, and with enhancing psychological well-being and senses of teaching self-efficacy of teachers, increase education to productivity of schools

Prevalence of Obsessive-Compulsive Disorder in Pediatric and adolescent Patients with Chronic Kidney Disease

Introduction: Chronic Kidney Disease (CKD) is defined as renal injury and/or a glomerular filtration rate below 60mL/min/1.73m2 for more than 3 months. Neurologic symptoms in CKD include fatigue, poor concentration, headache, drowsiness, memory loss, seizures, and peripheral neuropathy. Obsessive-Compulsive Disorder (OCD) is a chronic disabling illness characterized by repetitive, ritualistic behaviors over which the patients have little or no control. Common obsessions include contamination and thoughts of harming loved ones or oneself. Washing and cleaning compulsions are common in children, as is checking. The purpose of this study was to investigate the relationship between OCD and CKD.Materials and Methods: In this case-control study, we evaluated 186 children aged 6-17 years old who were visited in the pediatric clinics of Amir-Kabir Hospital, Arak, Iran. The control group consisted of 93 healthy children and the case group included 93 age and sex matched children with stage 1 to 3 CKD. Then, the children’s behavioral status was evaluated using the Children’s Yale-Brown Obsessive-Compulsive Scale (C-YBOCS). The C-YBOCS is helpful in identifying children with OCD. The data was analyzed using descriptive and analytical statistics in SPSS-16.Results: Compulsion was detected in 31 cases (33.3%) with CKD and 7 controls (7.5%), and obsession was found in 3 cases (3.2%) with CKD and 4 controls (4.3%). The difference in compulsion was significant (P-value=0.021) while the difference in obsession was not significant between the 2 groups (p-value=0.3). The most common symptom in CKD children with compulsion was silent repetition of words.Conclusions: Compulsion is more common in CKD versus non-CKD children. The observed correlation between compulsion and CKD makes psychological counseling mandatory in children with CKD. Keywords: Chronic Kidney Diseases; Obsessive-compulsive disorder; Child

Effect of the Walking Exercise Program on Cancer-Related Fatigue in Patients with Acute Myeloid Leukemia Undergoing Chemotherapy

publishedVersio

Chemotherapy of Breast Cancer Cells Using Novel pH-ResponsiveCellulose-Based Nanocomposites

Purpose: The objective of the current study was to compare the anticancer efficacy ofdoxorubicin-loaded cellulose based magnetic (Fe3O4), zinc oxide (ZnO) nanoparticles on andfree doxorubicin (DOX) on MCF-7 breast cancer cells.Methods: Novel pH-sensitive cellulose-graft poly acrylic acid based Fe3O4 (Cellulose-g-PAAg-PAcMNPs) and ZnO (Cellulose-g-PAA-g-PAcZnO) nanocomposites were synthesized viapolymerization of acrylic acid and modified 3-(trimethoxysilyl) propyl methacrylate onto thecellulosic backbone via reversible addition-fragmentation chain transfer (RAFT) method.Results: Cellulose-g-PAA-g-PAcMNPs and Cellulose-g-PAA-g-PAcZnO nanocarriers with meandiameter of 15 and 38 nm were prepared successfully. DOX was loaded effectively to theZnO and Fe3O4 nanocarriers via complexing and electrostatic force with great encapsulationefficiency of 99.07% and 98.92%, respectively. DOX-loaded nanocarriers showed obvious pHdependenttumor specific drug release pattern. MTT assay results indicated that IC50 of theDOX loaded Cellulose-g-PAA-g-PAcZnO, DOX loaded Cellulose-g-PAA-g-PAcMNPs and freeDOX after 48 hours treatment with MCF7 cell lines were about 24.03, 49.27 and 99.76 μg mL−1,respectively. Therefore both DOX nanoformulations significantly increase antitumor abilitycompared to free DOX (P < 0.05). The results of MTT assay and DAPI staining revealed thatDOX-loaded Cellulose-g-PAA-g-PAcZnO NPs show higher chemotherapy efficiency in MCF7breast cancer cell line compare to the DOX-loaded Cellulose-g-PAA-g-PAcMNPs due to highinteraction of ZnO with DOX.Conclusion: The formation of the complexes between the DOX and ZnO nanoparticles atthe chelating sites of the quinone and the phenolic oxygen molecules of DOX, lead to moresustained drug release and enhanced chemotherapy effectiveness by increasing the intracellularconcentration of DOX

Emotional Disorders in Children with Monosymptomatic Primary Nocturnal Enuresis

Introduction: All children sometimes misbehave and some may have temporary behavioral problems due to stress. For example, the birth of a sibling, a divorce, or a death in the family may cause a child to act out. Behavior disorders are more serious. They involve a pattern of hostile, aggressive, or disruptive behaviors for more than 6 months. The behavior is also not appropriate for the child's age. Nocturnal enuresis (NE) is one of the most frequent pediatric pathologies. The prevalence of primary nocturnal enuresis (PNE) is around 9% in children aged 5-10 years and about 40% of them have one or more episodes per week. Materials and Methods: in this study, we recruited 146 children with MPNE and 146 healthy children without MPNE aged 6-18 years old. The children behavioral checklist for children behavioral assessment was completed by the parents. Data was analyzed using ANOVA and chi- square tests. Results:  Among 292 children in both groups, somatic complaints, thought problems, delinquent problems, social problems, and ADHD were not significantly different between cases and controls while internalization, externalization, anxiety-depression, aggressive behaviors, isolation-depression, and affective-behavioral problems were significantly different.  Conclusions: Considering the results of this study, the higher prevalence of behavioral problems in children with MPNE highlights the importance of early intervention for better treatment and prevention of behavioral problem in children.Keywords: Emotional Disturbances; Nocturnal Enuresis; Child