The Relationship between Capital Structure and Profitability of Companies Listed in Tehran Stock Exchange

The aim of this study was to investigate the relationship between capital structure and profitability of the listed companies on Tehran Stock Exchange. The research method was descriptive, correlation. Its population included all companies listed on Tehran Stock Exchange from 2004 to 2012 (n= 157). There were selected 100 companies as sample. The results showed a significant negative relationship between capital structures with return on assets ­ in all companies for the studied years. Besides, results of separating years showed a significant negative relationship between capital structures with return on assets from 2004 to 2012 for all firms. The relationship between capital structure and return on assets in different industries also indicated a significant negative correlation. There is no significant relationship between capital structure and return on equity. There is only significant relationship between both variables in groups of mining, chemical goods and products, wood, cardboard, paper, textile packaging, rubber, plastic and manufacturing parts. Direction of the relationship is positive in manufacturing auto parts and chemical goods and products; while its direction is negative in industries of rubber, plastic, wood, cardboard, paper, textile packaging and mining. Other findings showed a negative relationship between capital structure and profit to sales ratio in the studied years for all companies and industries. The relationship is significant for all companies in the studied years; while in level of various industries, there is a negative significant relationship between both variables, except in metal mineral industry

Determination of Optimal Structure of Capital Using Particles’ Mass Optimization Combination Algorithm

The aim of this study was to determine optimal structure of the listed companies on Tehran Stock Exchange using particles’ mass optimization algorithm. Its population included all companies listed on Tehran Stock Exchange from 2004 to 2012 (n= 157). There were selected 100 companies as sample. Particles’ mass combination algorithm was used to analyze data. The results showed that the obtained optimal debt by particles’ mass algorithm is more than or equal to the obtained corresponding values ​​by genetic algorithm in all companies and different industries. Since there is a significant negative relationship between capital structure and rate of return on assets (profitability), lower debt ratio means more profitability. The results indicate that particles mass algorithm has more capable than genetic algorithm to achieve high-quality results. In other words, particles mass algorithm is stronger and more successful than GA to determine optimal capital structure in all companies and different industries

Severe Persistent Eczema in a Recipient of the Gam-COVID-Vac vaccine

Since the beginning of the COVID-19 pandemic, efforts have been made to design safe and effective vaccines against SARS-CoV-2.Numerous vaccines have been designed and tested in limited clinical trials in various countries. Among them, the Sputnik V vaccine has shown a relatively safe profile and, to our knowledge, has no associated major side effects. We describe the case of a 40-year-old female healthcare worker who developed severe persistent eczematous lesions on the second day after she received the first dose of the Sputnik vaccine. The eczematous lesions were refractory to an antihistamine and persisted at the 1 month follow-up. Severe persistent eczematous lesions should be viewed as a potential side effect of vaccination with the Sputnik V vaccine. Moreover, a severe allergic reaction to a COVID-2019 vaccine may indicate the vaccine is ineffective in the recipient