The Effect of Minimum Cash Flows of Earnings, Accruals, and Accruals Non-Current Current Market Value of Companies Listed on Tehran Stock Exchange

Minimum earnings and cash flows in the current and non-current accruals, including the financial information and variables that as a prominent factor in the deliberations and judgments, consider analysts to assess the company's market value. On the basis of this study, the impact of minimum cash flows of earnings, accruals, and accruals Non-Current current market value of companies listed in Tehran Stock Exchange during the period 2008 to 2014 in a sample of 819 data - company has been examined.The research data obtained through library research and application of new outcomes were collected. In order to test the hypothesis of multivariate regression analysis and their significance using the t test and F-test. Results of this study indicate that all companies reported earnings between a minimum of 4 variables, the value of the cash flows, accruals, current and non-current accruals, there is a negative relationship with the company. Keywords: minimum earnings, cash flows, current accruals, accruals Non-Curren

Prevalence, antibiotic-resistance properties and enterotoxin gene profile of Bacillus cereus strains isolated from milk-based baby foods

Purpose: To investigate the prevalence, distribution of enterotoxins and antibiotic resistance of B. cereus in milk-based infant foods.Methods: Three-hundred milk-based infant foods were collected and immediately transferred to the laboratory. Samples were cultured and B. cereus isolates were also confirmed using polymerase chain reaction (PCR)-based detection of gyrB gene. B. cereus strains were subjected to disk diffusion and PCR-based detection of enterotoxigenic genes.Results: Prevalence of B. cereus in infant foods was 3 %. Contamination was in the range of 12.5 – 41.5 CFU/g. Brand D had the highest prevalence of B. cereus (6.2 %). NheA (88.8 %), nheC (55.5 %) and entFM (55.5 %) were the most commonly detected enterotoxigenic genes. Bacteria showed the highest prevalence of resistance against penicillin (100 %), tetracycline (77.7 %) and oxacillin (66.6 %). Prevalence of resistance against two antibiotics were 100 %.Conclusion: Considerable prevalence of resistant and toxigenic B. cereus and high consumption of milk-based infant foods in Iran, represent an important public health issue which should be considered for further preventive approaches.Keywords: Prevalence, Bacillus cereus, Antibiotic resistance, Enterotoxigenic genes, Milk-based infant foo

Demulsification capabilities of a Microbacterium species for breaking water-in-crude oil emulsions

A bacterium strain belonging to Microbacterium sp., isolated from oily sludge samples of Siri Island in the south of Iran, produced a strong, thermo stable microbial demulsifier (Yx/s=0.663, Yp/s=0.204, productivity=0.185 g L-1 h-1) on glucose as a sole carbon source supplemented with yeast extract. The optimum values of temperature, inoculum concentration, pH and culture age for microbial demulsifier production were 25°C, 108 CFU mL-1, 7 and 24 h, respectively. The maximum demulsification activity and the half-life value (t1/2) of culture broth measured for a water-in-crude oil (W/CO) emulsion were 96.4% and 36 h at 80°C in flask. The demulsifier was purified to homogeneity using cold ethanol. For 4.33 mg mL-1 of partially purified microbial demulsifier, the half-life value for the W/CO model emulsion was 3 h.Keywords: Biopolymer, demulsification, Microbacterium, demulsifier, petroleum emulsion, water-in-crude oilAfrican Journal of Biotechnology Vol. 12(16), pp. 2019-202

Performance evaluation of petrochemical firms accepted in Tehran stock exchange using DEA (window analysis)

In the past two decades, organizational performance management has become one of the most attractive topics of study. Each organization is needed to evaluate its system to determine the appropriateness and quality of your work in dynamic environments. Data envelopment analysis provides a theoretical framework for performance analysis and performance measurement. The data envelopment analysis (DEA) is a linear programming technique, whose main purpose is to compare and evaluate a number of similar decision making units which have different amounts of used inputs and produced outputs. Dynamic method of data envelopment analysis (window analysis), is a method that enables the calculation of performance over time and can result in improved outcomes.We use the model described in this paper, the performance of listed companies in the petrochemical industry review. The evaluation results are indicated with different companies. The results showed that the six companies are 80% more efficient

Post Herpetic Anti-NMDA- Receptor Encephalitis in an 18-month-old Infant

  Herpes simplex encephalitis (HSE), caused by herpes simplex virus type 1 (HSV-1), is the most common cause of severe sporadic encephalitis worldwide.HSE is occasionally accompanied by the recurrence of clinical symptoms that usually occur a few weeks following the initial infection. According to recent studies, the recurrence can be due to a secondary autoimmune mechanism rather than the virus invasion.One of the most common etiologies for autoimmunity is Anti-NMethyl D-Aspartate receptor encephalitis. This disorder is a treatable autoimmune encephalitis manifesting as movement disorder or neuropsychological involvemen

Effect of Caparis spinosa root extract on promastigotes and amastigotes of Leishmania major

This study was carried out to identify the efficacy of Caparis spinosa root extract on promastigotes and amastigotes of Leishmania major. Caparis spinosa extracts were prepared. Promastogotes of  L.major (1×106 parasites/ml)were incubated at 26 ºC for 24,48 and 72hours in fresh medium(NNN), in absence or presence of different concentrations (0.1,0.3,0.5,0.7,0.9 mg/ml) of Caparis spinosa methanolic root extract. It was determined that anti-protozoal activity of Caparis extract (0.9 mg/ml) was similar to glucantime as a gold standard drug (p<0.05) and both were able to kill 97.8 % of promastigotes after72 hours. Microscopic observation showed that mainly complete lyses of promastigotes after treating with0.9 mg/ml of Caparis spinosa for72hours. Higher extract concentrations had more effect on promastigote population (p<0.05). It was demonstrated that Caparis sponosa root extract has positive effect on amastigotes of leishmania major. It was determined 0.7 mg/ml and 0.9 mg/ml Caparis root extract concentrations were more effective than other concentrations on amastigots of Leishmania in ulcers. The mean of ulcer size of the mice that received 50 µl of 0.7 mg/ml and 0.9 mg/ml Caparis root extract were less than mice receiving 0.1, 0.3 and 0.5. The mean of ulcer size of the mice that received 50 µl of 0.9 mg/ml Caparis spinosa root extract were significantly smaller than control group after six weeks(p<0.05) ,but the mean of ulcer size in mice which had been received glucantime (150 mg/ml)and Caparis root extract were not  significantly different (p>0.05). The results were suggestive that Caparis root extract had significantly similar effect in reduction of ulcer size as compared to glucantime (p<0.05).