The effect of IT (Information Technology) on financial performance of the banks listed in Tehran Stock Exchange

The aim of the present study is to study the effect of information technology on the financial performance of the banks listed on Tehran Stock Exchange. For this purpose, 183 of the staff experts of information technology and finance departments of the banks listed on Tehran Stock Exchange have been selected as research sample by using simple random sampling method and responded to the questionnaire. In the end, the obtained data from these questionnaires were analyzed by using two-variable linear regression test and the results indicated that information technology dimensions including IT knowledge, IT operations and IT infrastructures have significant effect (p<0.01) on financial performance of the banks listed on Tehran Stock Exchange. The results from Friedman’s test also indicated that infrastructures of information technology (with average rating = 2.24) has the first rank, information technology knowledge (with average rating = 2.04) has the second rank and information technology operations (with average rating= 1.72) has the third rank

The effect of IT (Information Technology) on financial performance of the banks listed in Tehran Stock Exchange

The aim of the present study is to study the effect of information technology on the financial performance of the banks listed on Tehran Stock Exchange. For this purpose, 183 of the staff experts of information technology and finance departments of the banks listed on Tehran Stock Exchange have been selected as research sample by using simple random sampling method and responded to the questionnaire. In the end, the obtained data from these questionnaires were analyzed by using two-variable linear regression test and the results indicated that information technology dimensions including IT knowledge, IT operations and IT infrastructures have significant effect (p<0.01) on financial performance of the banks listed on Tehran Stock Exchange. The results from Friedman’s test also indicated that infrastructures of information technology (with average rating = 2.24) has the first rank, information technology knowledge (with average rating = 2.04) has the second rank and information technology operations (with average rating= 1.72) has the third rank

Association of the single nucleotide polymorphism C1858T of the PTPN22 gene with unexplained recurrent pregnancy loss: A case-control study

Background: Lymphoid-tyrosine-phosphatase which is encoded by the protein tyrosine phosphatase non-receptor 22 (PTPN22) gene plays a pivotal role in the regulation of immune responses by dephosphorylating several signaling intermediates of immune cells. Objective: Since a balanced immune response has been shown to be important during pregnancy, the purpose of this research was to compare the frequency of the PTPN22 C1858T polymorphism in women with unexplained recurrent pregnancy loss (URPL) vs. in a control group for the first time. Materials and Methods: Genomic DNA from 200 individuals with URPL and 200 individuals without URPL (the control group) at the infertility center in Yazd, Iran was isolated using the salting-out method. The PTPN22 C1858T polymorphism of the two groups was analyzed using polymerase chain reaction-restriction fragment length polymorphism. Genotype frequencies in the women with URPL and the fertile control group were compared using the Chi-square test. Results: There were significant differences in the frequency of the PTPN22 1858T polymorphism in the URPL individuals vs. the healthy controls, i.e. 32.0% and 21.5%, respectively (p = 0.01). Conclusion: Our findings suggest that the PTPN22 1858T polymorphism could play a role in recurrent pregnancy loss. Therefore, genotyping of the mentioned polymorphism can help clinicians to predict the probable risk of URPL. Key words: Recurrent pregnancy loss, PTPN22 protein, Single nucleotide polymorphism

Evaluation of chemical quality in 17 brands of Iranian bottled drinking waters

Background: The purpose of study was to evaluate and compare chemical quality of Iranian bottled drinking water reported on manufacturer's labeling and standards. Methods: This study was a cross-sectional descriptive study and done during July to December 2008. The bottled mineral water collected from shops randomly were analyzed for all parameters address on manufacturer's labeling and the results were compared with the manufacturer's labeling data, WHO Guideline Values, USEPA Maximum Contaminant Levels and the maximum contaminant levels of drinking water imposed by the Iranian legislation. Statistical analysis on data was done with the Kolmogorov-Smirnov test for normal distribution, the paired t-test to compare the data with manufacturer's labeling and the one-sample t-test to compare with standard and MCL values at P < 0.05 of confidence level. Results: The results showed a statistically significant difference with manufacturer's labeling values, however there was no significant difference between the values of magnesium and pH and manufacturer's labeling values (P> 0.05). In addition, pH and calcium values were significantly higher than their proposed values indicated by Iranian National Legislation and international MCLs (P< 0.05). Conclusion: Our results are extremely important for the health supervisory agencies such as Ministry of Health and Institute of Standards & Industrial Research of Iran to have more effective controls on bottled water industries, and to improve periodical the proposed standard values

The effect of profit management and business strategies on the company's bankruptcy risk

Abstract Bankruptcy forecasting models are one of the techniques for predicting the future state of companies that estimate the probability of bankruptcy by combining a group of financial ratios. Early warning of the possibility of bankruptcy enables management and investors to take preventive action and distinguish favorable investment opportunities from unfavorable ones. The purpose of this study is to investigate the impact of profit management and business strategies on bankruptcy risk in companies listed on the Tehran Stock Exchange. For this purpose, 114 companies were selected as the research sample during the period of 2012-2019 through a systematic method. The research method is descriptive-survey. The results of the research showed that profit management has a positive and significant effect on bankruptcy risk. Business cost strategy has a negative and significant effect on bankruptcy risk. Business strategy has a negative and significant effect on bankruptcy risk. Extended Abstract Introduction Bankruptcy forecasting models are one of the techniques of predicting the future status of companies that estimate the probability of bankruptcy by combining a group of financial ratios. Early warning of the possibility of bankruptcy enables management and investors to take preventive action and distinguish favorable investment opportunities from unfavorable ones (Bahramfar et al, 2014). The increasing expansion of economic activities and their increasing complexity on one hand and the necessity of paying attention to accurate accounting information and financial statements on the other hand, has led to the creation of new analytical and management methods in accounting. One of the most important methods is a category called profit management (Dadashi & Amiri Lolaki, 2019). Profit management is defined as taking conscious steps within the scope of accepted accounting principles to bring the reported profit to the desired level (Cohen & Malkogianni, 2021). Bankruptcy prediction models are among the tools for estimating the future status of companies (Rezaei Pitenoei, 2019). Investors and creditors have a great desire to predict the bankruptcy of companies because in case of bankruptcy, they will be charged a lot of costs (Hajiha, 2018). Business strategy as a means to achieve goals in the form of different methods that are used depending on the main goal of the companies, divides the companies into different types. Many studies have stated some factors affecting the risk of bankruptcy, but few empirical studies have examined the reliability of these criteria (Keyghobadi & Damankeshideh, 2020). Considering that there is no measurement of companies with high financial risk and considering the research in the field of earnings management and business strategies, few analyzes has been done on how earnings management and business strategies influence the company's financial decisions and, consequently affects the risk of bankruptcy. The company's business strategy shows how the company competes in its chosen market. To strengthen its business strategy, the company can use a set of policies and activities that can achieve a sustainable competitive advantage in its chosen market (Rostaei Darehmiane et al, 2015). According to the mentioned materials, the main problem of the research is whether profit management and business strategies have an effect on the risk of bankruptcy in companies admitted to the Tehran Stock Exchange.   Theoretical framework Determining the exact cause or causes of bankruptcy and financial problems in each specific case is not an easy task. In most cases, several reasons together lead to the phenomenon of bankruptcy. But according to Don and Bradstreet's research (2000), the main reasons for bankruptcy are financial and economic problems. In some cases, the reasons for bankruptcy are determined by examining financial statements and records (Moradi & Sepahvandi, 2015). Earnings management is biased financial reporting, based on which managers intervene in the decision-making process with a previous decision in order to gain some special benefits. Earnings management occurs when managers use their personal judgments in financial reporting and manipulate the structure of transactions to change reporting (Robati, 2013). Business strategy is an integrated set of activities aimed at increasing the long-term strength and capability of the organization in relation to its competitors. Developing a business strategy (trade) is related to the orientation of the organization's territory or the way of businesses competitiion in the desired area of ​​the organization and improvement of the competitive position of the products or services of a company or business unit in an industry or a specific market sector (Lin et al., 2021). Agustia et al. (2020), conducted a research titled "Earnings Management, Business Strategy and Bankruptcy Risk: A Case Study of Indonesia", and concluded that there is no relationship between earnings management and bankruptcy risk. Shariati (2019) conducted a research titled "The relationship between financial bankruptcy and accrual profit management and real profit management". The statistical population was the companies admitted to the Tehran Stock Exchange in the period of 2013-2017. The research method was correlative and the sampling was systematic. The research results showed that institutional ownership does not have a moderating effect on the relationship between financial bankruptcy and accrual profit management; but institutional ownership has a moderating effect on the relationship between financial bankruptcy and real profit management.   Research methodology This research, based on the method and nature, is placed in the correlative and descriptive research group, and scientific based on the objective. The research methodology is correlative. The time scope of this research has been determined for an eight-year period from 2012 to 2019. Its geographical area is the companies accepted in the Tehran Stock Exchange and over-the-counter.   Research findings In order to investigate the hypothesis of the research and analyze the information, Eveouz software was used, and the results obtained from the first hypothesis of the research show that profit management has a positive and significant effect on the risk of bankruptcy. Because profit management hides investors' rational calculations and leads to a decrease in the quality of profit information presented in the financial statement. As a result, the low quality of the information contained in the financial statement will have a negative effect on the financial performance of the company and lead to an increase in the risk of bankruptcy of the companies. The second hypothesis of the research shows that the cost business strategy has a negative and significant effect on the bankruptcy risk. In cost leadership strategy, by reducing its cost, the company creates a competitive advantage in providing products and services at a price lower than the competitors, and as a result, it will find the possibility to compete in the intense competitive conditions prevailing in the industry. The results obtained from the third hypothesis of the research show that business strategy has a negative and significant effect on bankruptcy risk. Managers of business units are always looking for a solution to improve the performance of their business unit, and diversification strategy as a solution while creating a range of business activities for companies also helps to improve their performance.   Conclusion The current research was conducted with the aim of investigating the impact of profit management and business strategies on the company's bankruptcy risk. The results of this research are consistent with the results of research findings Arab Salehi et al. (2015); Wu et al. (2016); Hajiha (2018); and Shariati (2019); bankruptcy forecasting models are one of the techniques of predicting the future status of companies that estimate the probability of bankruptcy by combining a group of financial ratios. An early warning of the possibility of bankruptcy enables management and investors to take preventive action and distinguish favorable investment opportunities from unfavorable ones. According to the present research, it is suggested to company managers to reconsider their business policies and to make decisions that, in order to improve the company's performance, choose managers who are risk-takers and prevent the company from going bankrupt by moving towards product customization, give priority to the production of products with high added value, increase the amount of advertising with a focus on product quality information, use up-to-date technology in the production of new products will

Association of M55L and Q192R polymorphisms of paraoxonase 1 gene (PON1) with recurrent pregnancy loss risk: A case–control study

Background: Recurrent pregnancy loss (RPL) refers to the incidence of two or more abortions before the first half of pregnancy. Oxidative stress has been hypothesized to play a central role in RPL. Objective: To investigate the relationship between Q192R and L55M polymorphisms of PON1 as antioxidant enzyme and the risk of RPL. Materials and Methods: In this case–control study, 110 women with RPL (case) and 110 healthy fertile women (control) referred to the Research and Clinical Center for Infertility, Shiraz, Iran were enrolled. Genomic DNA was extracted from the peripheral blood in all participants. Polymorphisms were genotyped by polymerase chain reaction-restriction fragment length polymorphism method. Results: Statistical analysis of Q192R polymorphism showed a significant difference for the RR genotype between the case and control group (OR = 11, CI = 1.39–86.87, p = 0.005) but none for the QR and QQ genotypes. No significant association was observed between the R and Q allelic frequency in the RPL participants compared to the control group (p = 0.53). Also, statistical analysis of the L55M polymorphism for MM genotype in the case group compared with the control group showed a significant difference (OR = 3.59, CI = 0.97–13.30, p = 0.042), but none for the LM and LL genotypes. Conclusion: The findings showed a significant correlation between the Q192R polymorphisms and the L55M PON1 enzyme and RPL in this study population. Key words: Pregnancy, Abortion, PON1, Polymorphism, Recurrent pregnancy loss

Nebulized Budesonide vs. Placebo in Adults with Asthma Attack; a Double Blind Randomized Placebo-Controlled Clinical Trial

Introduction: Asthma is one of acute respiratory diseases leading to emergency department (ED) referral. Management of acute attack plays an important role in its outcome.&nbsp;Objective: This trial was designed to evaluate the effectiveness of nebulized budesonide versus placebo in moderate to severe acute asthma attack in adults in the ED.&nbsp;Method: In this clinical trial, we enrolled patients with acute exacerbation of asthma and standard treatment of acute asthma attack was administered to all of them. 41 patients in our study were randomly entered into 2 groups. In one group, we prescribed nebulized budesonide and in the other group nebulized placebo (normal saline) was administered. Patients’ demographic data, vital signs, symptoms’ acuity and the time of symptom relief, patient and physician satisfaction were all recorded and compared between the 2 groups. All cases were followed and disease outcome, readmission, mortality and morbidity rates were documented.&nbsp;Results: In this study, 20 patients were entered the budesonide group and 19 patients were enrolled in the placebo group. The mean age ranges were 55.70±15.30 and 60.32±18.41 years old respectively. Heart rate, respiratory rate and O2 saturation in the first group were improved significantly after the treatment in comparison to the second group (p&lt;0.05). The mean time of recovery and length of hospital stay were better in the first group than the second group but this difference was not significant (p&gt;0.05).&nbsp;Conclusion: The addition of nebulized budesonide to standard asthma treatment might result in more improvement in O2 saturation and less patient’s distress

Association between Interleukin-23 Receptor R381Q Gene.

The SNP (rs11209026, Arg381Gln, R381Q) in the IL-23 receptor (IL23R) confers protection against multiple inflammatory diseases, representing one of the most significant human genetic polymorphisms in inflammatory diseases. We, therefore, investigated the association between IL-23 R R381Q gene polymorphism and asthma. This case-control study was performed on 209 patients, and 200 healthy controls. Using PCR-RFLP, the R381Q variant was screened in the IL-23R gene of the patients and controls. Serum IgE levels were measured using ELISA technique. Eosinophil absolute count was done with Sesmex cell counter. Our results indicated that the genotype and allele frequencies of the IL-23R R381Q polymorphism is significantly different between asthmatic patients and control subjects (p<0.001; odd ratio= 0.266; 95%, CI=0.118-0.604. Moreover, the asthmatic patients had higher eosinophil count and total serum IgE levels than controls as expected (p<0.001). The present study suggested that R381Q polymorphism in IL-23 receptor may be a predisposing allele for asthma

Association between Interleukin-23 Receptor R381Q Gene Polymorphism and Asthma

The SNP (rs11209026, Arg381Gln, R381Q) in the IL-23 receptor (IL23R) confers protection against multiple inflammatory diseases, representing one of the most significant human genetic polymorphisms in inflammatory diseases. We, therefore, investigated the association between IL-23 R R381Q gene polymorphism and asthma. This case-control study was performed on 209 patients, and 200 healthy controls. Using PCR-RFLP, the R381Q variant was screened in the IL-23R gene of the patients and controls. Serum IgE levels were measured using ELISA technique. Eosinophil absolute count was done with Sesmex cell counter. Our results indicated that the genotype and allele frequencies of the IL-23R R381Q polymorphism is significantly different between asthmatic patients and control subjects (p<0.001; odd ratio= 0.266; 95%, CI= 0.118-0.604. Moreover, the asthmatic patients had higher eosinophil count and total serum IgE levels than controls as expected (p<0.001). The present study suggested that R381Q polymorphism in IL-23 receptor may be a predisposing allele for asthma

Association between Interleukin-23 Receptor R381Q Gene.

The SNP (rs11209026, Arg381Gln, R381Q) in the IL-23 receptor (IL23R) confers protection against multiple inflammatory diseases, representing one of the most significant human genetic polymorphisms in inflammatory diseases. We, therefore, investigated the association between IL-23 R R381Q gene polymorphism and asthma. This case-control study was performed on 209 patients, and 200 healthy controls. Using PCR-RFLP, the R381Q variant was screened in the IL-23R gene of the patients and controls. Serum IgE levels were measured using ELISA technique. Eosinophil absolute count was done with Sesmex cell counter. Our results indicated that the genotype and allele frequencies of the IL-23R R381Q polymorphism is significantly different between asthmatic patients and control subjects (p<0.001; odd ratio= 0.266; 95%, CI=0.118-0.604. Moreover, the asthmatic patients had higher eosinophil count and total serum IgE levels than controls as expected (p<0.001). The present study suggested that R381Q polymorphism in IL-23 receptor may be a predisposing allele for asthma