Causality between Cash Flow and Earnings: Evidence from Tehran (Iran) Stock Exchange.

This article employs data from 155 companies from 27 different industries listed on the Tehran Stock Exchange (TSE) for the period from 2000 to 2009 to examine the direction of causality between cash flow and earnings after taking consideration of stationarity and co-integration. The results indicate that there is a bidirectional causal relationship between cash flow and earnings at the level of all individual companies, so that cash flow variables caused earning variables and vice versa. However, at the level of industrial sectors, causality exists only between earning before interest and taxation (EBIT) and cash flow from operating activities (CFOA)

Investigating the relationship between low serum cholesterol and suicide in attempters with depression

Background & Objective: It has been postulated that depressed individuals with low total cholesterol levels may be more likely to die prematurely from suicide. This study aimed to examine the association between low serum cholesterol and suicide in depressed attempters. Materials & Methods: In this cross-sectional study, 180 suicide attempters, who met the inclusion criteria and were willing to participate in the study, were recruited in 2017. The data was collected using a demographic questionnaire and the Beck Depression Inventory-Second Edition (BDI-II). The blood cholesterol level was measured via an auto-analyzer. Results: The mean age was 26.39±10.75 years. The average cholesterol level in the moderate, severe, and serious depression groups was 151.30±35.23, 145.89±36.32, and 145.15±33.33, respectively. The mean age was higher in the group with a higher depression level, though the difference was not significant (P=0.06). The percentage of suicide attempts in single individuals was significantly higher (P=0.02). The mean cholesterol level in the group with the highest level of depression was the lowest, but the difference was insignificant (r=-.01, P=0.85). Only in females, the level of blood cholesterol showed a nearly significant difference between groups with different severities of depression (P=0.05). Cholesterol had a significant correlation with suicide frequency (P=0.008, r=0.28). Conclusion: Our results revealed no significant association between low serum cholesterol and suicide in attempters with depression; but low total serum cholesterol may be associated with depression and suicide in depressed subjects. Yet, more studies are required for verification of this causality. © 2020, Journal of Advances in Medical and Biomedical Research. All rights reserved

Solid-state and solution-phase conformations of pseudoproline-containing dipeptides

The conformations of 14 threonine-derived pseudoproline-containing dipeptides (including four d-allo-Thr derivatives) have been investigated by NMR. In solution, the major conformer observed for all dipeptides is that in which the amide bond between the pseudoproline and the preceding amino acid is cis. For dipeptides in which the N-terminus is protected, the ratio of cis- to trans-conformers does not depend significantly on the side chain of the N-terminal amino acid, or the stereochemistry of the Thr residue. However, for dipeptides bearing a free N-terminus, there are significant differences in the ratios of cis- to trans-conformers depending on the side chain present. Three dipeptides were crystallized and their X-ray structures determined. In two cases, (benzyloxycarbonyl (Cbz)-Val-Thr(ΨMe,Mepro)-OMe and Cbz-Val-Thr(ΨMe,Mepro)-OH), the dipeptides adopt a trans-conformation in the solid state, in contrast to the structures observed in solution. In the third case, (9-fluorenylmethoxycarbonyl (Fmoc)-Val-d-allo-Thr(ΨMe,Mepro)-OH), a cis-amide geometry is observed. These structural differences are attributed to crystal-packing interactions

Effects of choline supplementation in mothers with hypothyroidism on the brain-derived neurotrophic factor gene expression changes in pre-pubertal offspring rats

Background Thyroid hormones play a vital function in the maturation in the course of mind development. Regarding the well-known effects of choline on brain-derived neurotrophic factor (BDNF), the study examined the effects of choline on hippocampal BDNF gene expression in maternal hypothyroidism rats. Methods and results To induce the hypothyroidism, 6-propyl-2-thiouracil was introduced to the ingesting water from the sixth day of gestation to twenty-first postnatal day (PND). Choline-treatment started twice a day on the first day of gestation until PND 21. On PND28, pups were sacrificed. The expression of BDNF gene was evaluated after the hippocampus was harvested. Our results demonstrated that both male and female pre-pubertal offspring rats' BDNF gene expression was decreased by developmental hypothyroidism. Choline increases the ratio of relative gene expression of BDNF in the hippocampus of males and females in the control/hypothyroidism group, especially in males. Conclusions It can be concluded that maternal choline supplementation on the first day of gestation until PND 21 improves brain development and cognitive function in pre-pubertal offspring rats regarding control/hypothyroidism groups

An Analysis of Gap in TQM Indicators in Health Care Institutions (Case: Isfahan Khorshid Hospital)

Introduction: Many organizations, especially, service organizations, relative to their goals and mission, have a special view towards quality phenomena and its management and are turning to approaches such as TQM to help manage their business. This study examined the TQM indicators gap in Isfahan Khorshid hospital. As fuzzy set theory is better than the logical theory for estimating the linguistic factors, this paper tries to apply fuzzy approach to quality management in hospitals and analyzes the gap between personnel expectations and perception. Methods: This paper analyzes medical total quality management in a case (Internal Section of Khorshid Hospital), based on gap analysis model and fuzzy logic. A questionnaire was therefore applied to measure expectations and perceptions of hospital personnel. Results: This study results show that on the whole, there is a significant difference between TQM expectations and perceptions among K`horshid hospital personnel. Conclusions: Spurred by impressive results in other industries, this compelling and logical approach has begun to penetrate the thinking of health care accrediting agencies, business coalitions, private foundations and leading health care organizations. However, before making a commitment to TQM, hospital decision makers should thoroughly understand what it is they are committing to, and solve the main barriers such as the conflict between hospital management philosophies and TQM philosophies

Impacts of an educational program on rural women's knowledge, attitudes and practices regarding Crimean Congo haemorrhagic fever (CCHF)

Crimean-Congo hemorrhagic fever (CCHF) is an important zoonotic disease that can cause severe complications in human, especially among residents of rural areas. In this experimental study, 80 rural women were selected in Iran, by multi-stage cluster sampling method and randomly assigned into two intervention (n = 40) and control (n = 40) groups. A CCHF prevention education program was developed and implemented for the intervention group. Data were collected in both pretest and posttest groups (3 months after intervention), using a researcher-made questionnaire to measure knowledge, attitudes and practices effective in the prevention of CCHF. The data were analyzed in SPSS-27 software test at a significance level of 0.05. The mean age of participants was 32.5 +/- 7.76 year. Based on the pretest results, the average knowledge (P = .001) and attitude (P = .001) in the control group was significantly higher than those of the intervention group, but the difference was not significant for the practice (P = .210). After 3 months of follow-up, the mean of knowledge, attitude and practice in the intervention group increased significantly, compared to that of the control group (P = .001). Educational interventions can improve the rural women's preventive behaviors toward CCHF. It is suggested to design and implement similar extensive educational interventions to empower rural women's first, and then whole society

Impacts of an educational program on rural women's knowledge, attitudes and practices regarding Crimean Congo haemorrhagic fever (CCHF)

Crimean-Congo hemorrhagic fever (CCHF) is an important zoonotic disease that can cause severe complications in human, especially among residents of rural areas. In this experimental study, 80 rural women were selected in Iran, by multi-stage cluster sampling method and randomly assigned into two intervention (n = 40) and control (n = 40) groups. A CCHF prevention education program was developed and implemented for the intervention group. Data were collected in both pretest and posttest groups (3 months after intervention), using a researcher-made questionnaire to measure knowledge, attitudes and practices effective in the prevention of CCHF. The data were analyzed in SPSS-27 software test at a significance level of 0.05. The mean age of participants was 32.5 +/- 7.76 year. Based on the pretest results, the average knowledge (P = .001) and attitude (P = .001) in the control group was significantly higher than those of the intervention group, but the difference was not significant for the practice (P = .210). After 3 months of follow-up, the mean of knowledge, attitude and practice in the intervention group increased significantly, compared to that of the control group (P = .001). Educational interventions can improve the rural women's preventive behaviors toward CCHF. It is suggested to design and implement similar extensive educational interventions to empower rural women's first, and then whole society

Effects of choline supplementation in mothers with hypothyroidism on the brain-derived neurotrophic factor gene expression changes in pre-pubertal offspring rats

Background Thyroid hormones play a vital function in the maturation in the course of mind development. Regarding the well-known effects of choline on brain-derived neurotrophic factor (BDNF), the study examined the effects of choline on hippocampal BDNF gene expression in maternal hypothyroidism rats. Methods and results To induce the hypothyroidism, 6-propyl-2-thiouracil was introduced to the ingesting water from the sixth day of gestation to twenty-first postnatal day (PND). Choline-treatment started twice a day on the first day of gestation until PND 21. On PND28, pups were sacrificed. The expression of BDNF gene was evaluated after the hippocampus was harvested. Our results demonstrated that both male and female pre-pubertal offspring rats' BDNF gene expression was decreased by developmental hypothyroidism. Choline increases the ratio of relative gene expression of BDNF in the hippocampus of males and females in the control/hypothyroidism group, especially in males. Conclusions It can be concluded that maternal choline supplementation on the first day of gestation until PND 21 improves brain development and cognitive function in pre-pubertal offspring rats regarding control/hypothyroidism groups