Investigating the influencing factors on trust and professional skepticism in the relationship between the auditor and the client firms’ managers

The current study investigates how interpersonal trust between the auditor and the client firms’ managers affects the auditor's professional skepticism in Iraq. In the qualitative part of the research, 20 auditors and client firms’ managers were interviewed. In the qualitative section, the interviews conducted were analyzed using MAXQDA software. The statistical population includes two groups: all auditors, 1735 participants until the end of 2022, and all senior managers and managers of public companies, private companies, and other organizations. The statistical sample size is 314. The data collection instrument was Aschauer et al.'s (2017) questionnaire, which was analyzed using PLS3 software. The findings support the idea that there is a positive correlation between the degree of skepticism towards the auditing profession and the degree to which corporate managers and auditors are trusted. Perceived trust between auditors and managers and skepticism of auditors' professions are not significantly correlated with the length of the auditor's contact with the client. The relationship between auditors' and managers' trust in them and their skepticism of the auditing profession is not also significantly impacted by the supply of non-audit services

Stability analysis of Hilfer fractional differential systems

In this paper, we present some remarks on the stability of fractional order systems with the Hilfer derivative. Using the Laplace transform, some sufficient conditions on the stability and asymptotic stability of autonomous and non-autonomous fractional differential systems are given. The results are obtained via the properties of Mittag-Leffler functions and the non-standard Gronwall inequality

Distribution of Total Volatile Organic Compounds at taxi drivers in Tehran

Air pollution is currently the most serious environmental health threat worldwide. Volatile Organic Compounds (VOC) are considered as the main effective factors in causing air pollution. Vehicles are among the major sources which emit these compounds, so it seems that automobiles’ microenvironment is one of the places where people are exposed to high concentration of VOC. Evaluating the exposure amount of Total Volatile Organic Compounds (TVOC) can indeed be used as an indicator to estimate the amount of exposure to every individual VOC. This study was conducted on the concentration of TVOC inside Tehran taxies for a period of one year. For this purpose, a real time instrument equipped with photo-ionization detector (PID) was used. Consequently, the highest and the lowest measured TVOC in taxies equaled 3.33 ppm and 0.72 ppm, respectively. In addition, the arithmetic mean of TVOC concentration was 1.77±0.53 ppm inside the examined taxies. In this study, the parameters like measurement time, climate and vehicle conditions were found to have significant effect on the amount of exposure to TVOC

Effect of mitomycin-C on corneal endothelial cell parameters after refractive surface ablation procedures

Background: The effect of mitomycin-C (MMC) on the reduction of endothelial cell count in the cornea remains controversial. We aimed to evaluate the effect of MMC on corneal endothelial cell parameters after refractive surface ablation procedures, including photorefractive keratectomy (PRK) and laser epithelial keratomileusis (LASEK). Methods: In this interventional, comparative, follow-up study, 342 eyes of 171 patients were followed up for 6 months. Patients undergoing PRK or LASEK were included and were divided into two groups: group one (188 eyes of 94 patients) with an ablation depth of ? 65 µm and who received intraoperative 0.02% MMC for 30 s, and group two (154 eyes of 77 patients) with an ablation depth of < 65 µm and who received balanced salt solution for 30 s. Changes in endothelial cell density (ECD), central corneal thickness (CCT), coefficient of variation (CV), and hexagonality values were compared between the groups at 3 and 6 months after surgery. Results: The mean ± standard deviaiton (SD) age of the patients was 28.11 ± 6.56 years. The mean ± SD ECD did not change significantly in either group between the baseline and at 3 and 6 months postoperatively. The baseline mean ECD was significantly higher in group one than that in group two (P < 0.001) and remained so at 3 (P = 0.002) and 6 months (P = 0.022) postoperatively. The baseline hexagonality value was lower in group one (P = 0.173), with a gradual decrease during the postoperative follow-up as compared with that in group two (P = 0.016 and 0.001 at 3 and 6 months postoperatively, respectively). Group one had a significantly lower CCT at 3 and 6 months postoperatively (both P < 0.001) and a higher mean CV (3 months: P = 0.028; 6 months: P = 0.328). Conclusions: A single intraoperative application of MMC for 30 s as prophylaxis for corneal haze development during refractive surface ablation procedures had no significant effect on ECD up to 6 months postoperatively. Future studies with a contralateral-eye design (to neutralize factors specific to the individual patient), a larger sample size, and longer follow-up are necessary to confirm or disprove our observations

Protective effect of hydro alcoholic extract of Teucrium polium on Mercuric chloride-induced nephrotoxicity

زمینه و هدف: ترکیبات آنتی اکسیدانی موجود در گیاهان دارویی نماینده های مناسبی برای حفاظت در برابر مسمومیت ناشی از آلاینده های صنعتی هستند. در تحقیق حاضر اثر حفاظتی عصاره آبی الکلی برگ گیاه کلپوره (Teucrium polium) بر مسمومیت کلیوی ناشی از کلرید جیوه ارزیابی گردید. روش بررسی: در این مطالعه تجربی از 28 سر موش سوری نر استفاده شد. حیوانات به طور تصادفی در 4 گروه شاهد، گروه دریافت کننده کلرید جیوه، گروه دریافت کننده کلرید جیوه همراه با عصاره کلپوره و گروه دریافت کننده عصاره کلپوره تقسیم شدند. دوزهای کلرید جیوه و عصاره کلپوره به ترتیب mg/kg 5/1 و mg/kg 200 روزانه به مدت 8 روز به صورت داخل صفاقی تزریق شدند. در پایان، نمونه‌های خونی تهیه و مسمومیت کلیوی توسط اندازه‌گیری غلظت سرمی اوره و کراتینین با استفاده از روش اسپکتروفتومتری و کیت‌های اختصاصی بطور غیر مستقیم اندازه‌گیری شد. برای تجزیه و تحلیل داده ها از آزمون آنالیز واریانس یک طرفه و متعاقب آن تست Tukey در نرم افزار SPSS استفاده شد. یافته ها: کلرید جیوه سبب افزایش معنی داری در غلظت سرمی اوره و کراتینین در مقایسه با گروه شاهد شد (05/0

Effect of hydro-alcoholic extract of Teucrium polium, Descurainia sophia and Artemisia aucheri on naloxone-precipitated morphine withdrawal in male rat

زمینه و هدف: سندرم ترک یکی از عوارض خطرناک و بحرانی سوء استفاده از مواد مخدر است و درمان آن از اولویت‌‌‌‌‌‌‌‌‌های بهداشتی و درمانی محسوب می شود. هدف این مطالعه بررسی اثر عصاره خاکشیر، درمنه و کلپوره بر علائم ناشی از سندرم ترک مورفین می باشد. روش‌ بررسی: در این مطالعه تجربی، 40 سر موش صحرایی نر به چهار گروه مساوی شامل: گروه کنترل که مورفین، نالوکسان و آب مقطر دریافت کردند، گروه وابسته به مورفین و درمان با عصاره خاکشیر ( mg/kg 400)، گروه وابسته به مورفین و درمان با عصاره کلپوره (mg/kg 600) و گروه وابسته به مورفین و درمان با عصاره درمنه (mg/kg 200) تقسیم شدند. گروه‌ها بمدت 7 روز مورفین دریافت کردند. بعد از وابستگی، در روز هفتم، عصاره ها به هر حیوان از طریق یک کاتتر دهانی- معدی داده شد. یک ساعت بعد mg/kg 0/5 نالوکسان بصورت داخل صفاقی تزریق و هر حیوان جداگانه در قفس به مدت چهل دقیقه به صورت مستقیم مشاهده وسپس متغیرهای کیفیت مدفوع، تعداد دفعات دفع، وزن مدفوع، درازکشیدن، خارش و پرش تعیین گردید. یافته‌ها: در این مطالعه تجربی عصاره خاکشیر سبب کاهش معنی ‌دار بر شاخص‌های دراز کشیدن، درصد کاهش وزن و خارش نسبت به گروه کنترل شد. در گروه تحت درمان با عصاره کلپوره، کاهش معنی دار دفعات پرش و دراز کشیدن در مقایسه با گروه کنترل مشاهده شد. عصاره درمنه نیز، شاخص خارش را در مقایسه با کنترل کاهش داد. نتیجه‌گیری: نتایج این مطالعه نشان داد که عصاره ‌های مورد نظر اثر قابل ملاحظه‌‌ای بر کاهش علایم سندرم ترک ناشی از مورفین دارند. مطالعات بیشتری برای تأثیر اثر این گیاهان بر سندرم ترک مورفین توصیه می شود

Long Non-Coding RNAs, Novel Offenders or Guardians in Multiple Sclerosis: A Scoping Review

Multiple sclerosis (MS), a chronic inflammatory demyelinating disease of the central nervous system, is one of the most common neurodegenerative diseases worldwide. MS results in serious neurological dysfunctions and disability. Disturbances in coding and non-coding genes are key components leading to neurodegeneration along with environmental factors. Long non-coding RNAs (lncRNAs) are long molecules in cells that take part in the regulation of gene expression. Several studies have confirmed the role of lncRNAs in neurodegenerative diseases such as MS. In the current study, we performed a systematic analysis of the role of lncRNAs in this disorder. In total, 53 studies were recognized as eligible for this systematic review. Of the listed lncRNAs, 52 lncRNAs were upregulated, 37 lncRNAs were downregulated, and 11 lncRNAs had no significant expression difference in MS patients compared with controls. We also summarized some of the mechanisms of lncRNA functions in MS. The emerging role of lncRNAs in neurodegenerative diseases suggests that their dysregulation could trigger neuronal death via still unexplored RNA-based regulatory mechanisms. Evaluation of their diagnostic significance and therapeutic potential could help in the design of novel treatments for MS

The Effects of Natural Clinoptilolite and Nano-Sized Clinoptilolite Supplementation on Lipid Profile, Food Intakes and Body Weight in Rats with Streptozotocin-Induced Diabetes

Purpose: To determine the effect of natural clinoptilolite (CLN) and nano-sized clinoptilolite (NCLN) on lipid profile, food intakes (FI) and weight changes in streptozotocin (STZ) induced diabetic rats. Methods: In this experimental study, 36 rats were randomly divided into two groups: diabetic group which was injected STZ (60 mg/kg BW), and a non-diabetic group. Three days after diabetes induction, each of these groups was randomly divided into 3 subgroups of 6 animals ((1) control, (2) 1%/food CLN, (3) 1%/food NCLN). The animals were supplemented for 28 days, starting three days after STZ administration. At the end of the study, blood was drawn for biochemical assays. The weights and FIs of the rats were measured at the beginning and end of each week. Results: Our findings revealed that there was no significant change in lipid profile, 28 days after administration of STZ in diabetic rats. Low density lipoprotein (LDL) was increased slightly in diabetic rats treated with NCLN without any significant changes in other lipid profile parameters in the other groups. Weight was reduced significantly in diabetic rats. Administration of CLN and NCLN prevented further weight loss in diabetic rats. All groups treated with STZ had higher food intake during the study. Conclusion: Lack of beneficial changes in lipid profile may be attributed to short study duration, insufficient for appearance of lipid abnormalities. Given the partial improvement in weight status and lack of undesirable effects of clinoptilolite supplementation, further research is recommended in subjects with typ1 diabetes mellitus

Separation of Oil Pollution Plumes of Groundwater in The Industrial Area of South Tehran

Due to the high volume of oil activities, there is a possibility of groundwater oil pollution, which requires extensive source identification, remediation, management and monitoring. In Rey industrial area, despite widespread oil pollution, the source identification of groundwater oil pollution has not been carried out before the present study, and previous studies were limited to exploration and extraction of petroleum products. The purpose of this study was to determine and separate the sources of oil spills to groundwater in the Rey industrial area. For this purpose, subsurface geology and hydrogeology of the region were studied by digging exploratory wells and data analyzing, and a conceptual model of the region was prepared. Then, all potential sources of pollutants and monitoring wells in the area were sampled and distillation and gas chromatography-mass spectrometry and hydrogeological analyzes were performed. Based on the results of this study, five main contaminated plumes were identified. The research results show that if the contamination is single product, the distillation method is the fastest and cheaper method of identifying and separating the plumes of contamination. When the contamination is a combination of different compounds, the use of gas-mass chromatography analysis and different ratios of the compounds along with hydrogeological analyzes is required. The main leaks in the study area were from the transmission lines of petroleum products buried in the underground, which usually transport petroleum products with high pressure