Investigating the Impact of the Financial Crisis on Conservative Accounting and Transparency of Banking Information

The phenomenon of the financial crisis is not a new phenomenon around the world. The structure of an economy or a set of economies may face a financial crisis. In fact, it is deformation, dimensions, causes and roots of the financial crisis which create a state of change from this crisis. Recently, evidence has shown that the market value of firms subject to bankruptcy is significantly reduced. In this study, the impact of the financial crisis on conservative accounting and transparency of banks in Iran has been studied. After designing the transparency indicators, the transaction information was collected from the Stock Exchange in the five-year period of 2011-2015. The statistical sample consists of 18 banks selected by systematic elimination method, which in total were 90 years-bank. In this research, linear regression and correlation were used to investigate the hypotheses of the research. Eviews software was used to analyze the data and test the hypotheses. What can be said in the overall conclusion of testing the hypotheses is that the financial crisis affects the conservative accounting and transparency of banks

Psychometric Properties of the Clinical Learning Organisational Culture Survey (CLOCS)‌ government educational hospitals in Rasht

Introduction: There is a dearth of standardized instrument to ass the lifelong leaning capabilities of nurses. This study aimed at evaluating some of the psychometric properties of the Clinical Learning Organisational Culture Survey (CLOCS) in Iranian context. Methods: The sample study comprised of 327 nursing staff affiliated to government educational hospitals in Rasht- I. R Iran during 2013. The participants voluntarily completed the COLS, comprised of 28 items with five sub scales. Data were computer analyzed, using LISREL 8. 75, person correlation and confirmatory factor analysis. Results: Confirmatory factor analysis yielded promising results by segregating the previous five factors, namely, dissatisfaction, applicability, dependency, and influence. (GFI=. 89 CFI=. 90 RMSEA=. 08). They turned to show highly reliable internal consistency and factor structure. Respectively (0/71), (0/52), (0/74), (0/64), (0/53). Conclusion: Henderson’s COLS is a highly reliable and valid scale which can have strong holding in evaluating educational system in Iranian context

Estimating the prevalence of dyspareunia according to mode of delivery: a systematic review and meta-analysis

The present study aimed to examine the prevalence of dyspareunia in the post-partum period in relation to the mode of delivery. In this systematic review and meta-analysis, published articles until February 2020 were searched through the related key term based on mesh term in national and international databases. In the initial search, 1391 articles were found that after removing duplicate, unrelated or non-English and non-Persian articles, finally 20 studies with a sample size of 11354 of women who had given birth were introduced in this study. The prevalence of dyspareunia following vaginal delivery, C-section, and instrumental delivery with 95%CI was 42%(31–56%), 26%(19–34%), and 37%(28–46%) respectively. In addition, the prevalence of dyspareunia in primiparous was higher than multiparous (34%vs.24%), in breastfeeding women was higher than non-breastfeeding women (48%vs.33%), in women who non-used hormonal contraceptive methods were higher than who used hormonal contraceptive methods (43%vs.35%) and its prevalence was similar in women with and without episiotomy. The results indicated that vaginal delivery, breastfeeding, used hormonal contraceptive and primiparity have an impact on dyspareunia. Thus, considering the high prevalence of dyspareunia, and its impact on the quality of life of couples in the postpartum period, attention to, planning, and designing effective interventions in this regard are essential.IMPACT STATEMENT What is already known on this subject? Dyspareunia is one of the common experiences of women in the post-partum period. One of the most important factors affecting dyspareunia in the post-partum period is the mode of delivery. What do the results of this study add? The present study adds to examine the prevalence of dyspareunia in the postpartum period in terms of the mode of delivery. So far, no study has been found which comprehensively and systematically estimating the prevalence of dyspareunia in relation to the type of delivery mode in women who have given birth recently. In addition to the type of delivery the prevalence of dyspareunia was estimated based on parity, breastfeeding, episiotomy and consumption of hormonal contraceptive status. What are the implications of these findings for clinical practice and/or further research? This finding will be a small step to familiarise physicians and midwives as well as people with the relationship between delivery mode and dyspareunia. In addition, in the absence of medical indications and the possibility of choosing the mode of delivery selectively, help them decide and choose the appropriate method of termination of labour and ultimately improve the mental and physical health of the birthing person, family and community

A sustainable trend in COVID-19 research : An environmental perspective

Coronavirus disease 2019 (COVID-19) has spread across the globe producing hundreds of thousands of deaths, shutting down economies, closing borders and causing havoc on an unprecedented scale. Its potent effects have earned the attention of researchers in different fields worldwide. Among them, authors from different countries have published numerous research articles based on the environmental concepts of COVID-19. The environment is considered an essential receptor in the COVID-19 pandemic, and it is academically significant to look into publications to follow the pathway of hot topics of research and upcoming trends in studies. Reviewing the literature can therefore provide valuable information regarding the strengths and weaknesses in facing the COVID-19 pandemic, considering the environmental viewpoint. The present study categorizes the understanding caused by environmental and COVID-19-related published papers in the Scopus metadata from 2020 to 2021. VOSviewer is a promising bibliometric tool used to analyze the publications with keywords "COVID-19*" and "Environment." Then, a narrative evaluation is utilized to delineate the most interesting research topics. Co-occurrence analysis is applied in this research, which further characterizes different thematic clusters. The published literature mainly focused on four central cluster environmental concepts: air pollution, epidemiology and virus transmission, water and wastewater, and environmental policy. It also reveals that environmental policy has gained worldwide interest, with the main keyword "management" and includes keywords like waste management, sustainability, governance, ecosystem, and climate change. Although these keywords could also appear in other environmental policy-related research studies, the importance of the COVID-19 pandemic requires such comprehensive research. The fourth cluster involves governance and management concerns encountered during the pandemic. Mapping the research topics in different clusters will pave the way for researchers to view future potential ideas and studies better. The scope for further research needs from the perspective of environmental concepts is reviewed and recommended, which can expand the vital role and value of environmental sciences in alerting, observing, and COVID-19 prediction for all four clusters. In other words, the research trend would shift from qualitative studies and perspectives to quantitative ones.Peer reviewe

SARS-CoV-2 and Stroke Characteristics: A Report From the Multinational COVID-19 Stroke Study Group

International audienceBackground and Purpose: Stroke is reported as a consequence of severe acute respiratory syndrome coronavirus-2 (SARS-CoV-2) infection in several reports. However, data are sparse regarding the details of these patients in a multinational and large scale. Methods: We conducted a multinational observational study on features of consecutive acute ischemic stroke, intracranial hemorrhage, and cerebral venous or sinus thrombosis among SARS-CoV-2–infected patients. We further investigated the risk of large vessel occlusion, stroke severity as measured by the National Institutes of Health Stroke Scale, and stroke subtype as measured by the TOAST (Trial of ORG 10172 in Acute Stroke Treatment) criteria among patients with acute ischemic stroke. In addition, we explored the neuroimaging findings, features of patients who were asymptomatic for SARS-CoV-2 infection at stroke onset, and the impact of geographic regions and countries’ health expenditure on outcomes. Results: Among the 136 tertiary centers of 32 countries who participated in this study, 71 centers from 17 countries had at least 1 eligible stroke patient. Of 432 patients included, 323 (74.8%) had acute ischemic stroke, 91 (21.1%) intracranial hemorrhage, and 18 (4.2%) cerebral venous or sinus thrombosis. A total of 183 (42.4%) patients were women, 104 (24.1%) patients were <55 years of age, and 105 (24.4%) patients had no identifiable vascular risk factors. Among acute ischemic stroke patients, 44.5% (126 of 283 patients) had large vessel occlusion; 10% had small artery occlusion according to the TOAST criteria. We observed a lower median National Institutes of Health Stroke Scale (8 [3–17] versus 11 [5–17]; P =0.02) and higher rate of mechanical thrombectomy (12.4% versus 2%; P <0.001) in countries with middle-to-high health expenditure when compared with countries with lower health expenditure. Among 380 patients who had known interval onset of the SARS-CoV-2 and stroke, 144 (37.8%) were asymptomatic at the time of admission for SARS-CoV-2 infection. Conclusions: We observed a considerably higher rate of large vessel occlusions, a much lower rate of small vessel occlusion and lacunar infarction, and a considerable number of young stroke when compared with the population studies before the pandemic. The rate of mechanical thrombectomy was significantly lower in countries with lower health expenditures

The Iranian blood pressure measurement campaign, 2019: study protocol and preliminary results

Purpose Hypertension is one of the most important risk factors for premature mortality and morbidity in Iran. The objective of the Iranian blood pressure (BP) measurement campaign was to identify individuals with raised blood pressure and providing appropriate care and increase the awareness among the public and policymakers of the importance of tackling hypertension. Methods The campaign was conducted in two phases. The first (communication) phase started on May 17th (International Hypertension Day). The second phase started on June 8th, 2019, and lasted up to July 7th during which, blood pressures were measured. The target population was Iranians aged >= 30 years. Participants voluntarily referred to health houses in rural and health posts and comprehensive health centers in urban areas in the setting of the Primary Health Care network. Additionally, over 13,700 temporary stations were set up in highly visited places in urban areas. Volunteer healthcare staff interviewed the participants, measured their BP, and provided them with lifestyle advice and knowledge of the risks and consequences of high blood pressure. They referred participants to physicians in case their BP was high. Participants immediately received a text message containing the relevant advice based on their measured BP and their past history. Results Blood pressure was measured for a total of 26,678,394 participants in the campaign. A total of 13,722,148 participants (51.4%) were female. The mean age was 46 +/- 14.1 years. Among total participants, 15,012,693 adults (56.3%) with no past history of hypertension had normal BP, 7,959,288 participants had BP in the prehypertension range (29.8%), and finally, 3,706,413 participants (13.9%) had either past medical history of hypertension, used medications, or had high BP measured in the campaign. Conclusion The campaign was feasible with the objective to increase the awareness among the public and policymakers of the importance of tackling hypertension in Iran