Islamic Considerations in Recognizing and Pricing Intellectual Assets

Intellectual property right (IPR), intellectual capital (IC), intellectual assets (IA) and the similar terminology are becoming more fashionable and gaining more importance and attraction as knowledge-based economy (KBE) takes over the traditional economy gradually. Although the field ages about one century‘, it still is not well-organized, hence is a very demanding discourse. The discipline is still immature and "there is still a great deal of room for experimentation" (IF AC 1998,18). Recognition and pricing of IA and IC are two important areas among the various sub—fields of the areas of IPR and KBE. Reporting in the intellectual capital and developing intellectual capital measures and reporting practices remain one of the key challenges for the accounting profession (IF AC 1998,18). As the latest and more complete divine religion and the formal guidance of God to His creatures Islam prescribes solutions to all human problems including to the serious problems we face inrecognizing and pricing IA and IC. The dynamic nature of Islamic jurisprudence is responsive to the problems which appear in congruence with social and technological changes. This research delves in the Islamic literature pertaining to "recognizing, and pricing intellectual assets". The aim is to investigate how Islam, based on the Islamic logic, legitimizes "intellectual rights" and how Islamic considerations are taken into account in recognizing and valuing IA and IC. The bases of Islamic reasoning in this case are: the Verse: "fulfill your promise“, the famous citation from the Holy Prophet Mohammad (P.B.U.H.):"people are predominant over their properties”3, “common law”“ and the "tradition of the wise"4, as the fifth proofé. The results, it is hoped, will enhance the completion of the discipline and eventually will boost development, particularly in Muslim countries. Key terms: Intellectual assets, Knowledge-based economy, Islam, Entrepreneurship and SMEs, Development

Ectopic Sequestered Thyroid Tissue: An Unusual Cause of a Mediastinal Mass

An 80-year-old female presented with an incidental finding of a retrosternal mass on magnetic resonance imaging. Ultrasound demonstrated a mediastinal lesion adjacent to but separate from the inferior pole of the right thyroid lobe. Fine needle aspiration cytology demonstrated colloid and follicular cells. At surgery, the right thyroid lobe was found to be normal. A discrete 5 cm nodule was found in the anterior mediastinum separate from the thyroid and just anterior and to the right of the trachea and thymus. The nodule had a vascular pedicle arising from the mediastinum. The differential diagnosis included metastatic thyroid carcinoma. Histology was consistent with a benign ectopic sequestered thyroid nodule. Extensive investigations demonstrated no sign of a thyroid malignancy

Quantitative analysis of heavy metals in muscle, liver and gill tissues of Euryglossa orientalis in northern Persian Gulf waters

In this research, concentrations of heavy metals (i.e., cadmium, lead, copper) in muscle, liver and gill tissues of Euryglossa orientalis (Family: Soleidae) in two fishing areas, from northern Persian Gulf that names Hendijan port (Bahrekan) in Khuzestan province and Deylam port in Bushehr province were measured and compared. Fifty fish samples randomly were collected from Hendijan and Deylam ports each from 3 stations, in summer 2008. Tissue samples were digested using MOOPAM method and metal concentrations (Cd, Pb, Cu) were measured using atomic absorption spectrophotometer (AAS). Cadmium, lead and copper concentrations were varied significantly among gills, liver and muscle tissues of fish samples in any area from Hendijan and Deylam. In Hendijan area higher mean (±SD) concentrations of cadmium and copper were observed in the liver (2.11±0.22 and 366.41±15.63µg/g, respectively. Lower concentrations in the muscle (0.70±0.07 and 5.08±0.27µg/g respectively. In Deylam area higher mean (±SD) concentrations of cadmium and copper were observed in the liver (1.47±0.10 and 240.24±10.50µg/g, respectively lower concentrations in the muscle (0.49±0.07 and 3.08±0.52µg/g), respectively. In Hendijan area higher concentration with mean (±SD) of lead was observed in the gill (10.72±1.71µg/g with lower concentration was noted in the muscle (5.20±0.05µg/g) of fish. In Deylam area higher mean (±SD) concentration of lead was observed in the gill (6.91±0.52µg/g) with lower concentration in the muscle (4.09±0.52µg/g). In general, our study showed that concentration of heavy metals in different tissues of fish in Hendijan area was significantly higher than Deylam area. Also, cadmium and lead concentrations in muscle tissue of Euryglossa orientalis in both sampling area were higher than the acceptable limits reported by WHO, FAO, ITS and others

Intraoral dermoid cyst- how common are they in a paediatric population? A retrospective case series

Oral dermoid cysts are rare especially in the paediatric population. They can rapidly enlarge causing dysphagia and airway compromise. We present a case series of paediatric oral dermoid cysts in our centre over the past 5 years and suggest a predisposition to tongue tie procedures. All our cases required surgical intervention and we suggest that all clinicians consider this important diagnosis when presented with a child with an intraoral swelling

Obesity paradox versus frailty syndrome in first-ever ischemic stroke survivors

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Evaluation of ultrasound technology to break seed dormancy of common lambsquarters (Chenopodium album)

Although seed dormancy is advantageous for annual plants in the wild, unsynchronized germination in the laboratory leads to increased error in measurements. Therefore techniques to promote and synchronize germination are routinely used. Ultrasound is one of the newest methods for breaking dormancy in weed seeds. We have investigated whether ultrasonic waves can be used to break seed dormancy of common lambsquarters (Chenopodium album), a highly competitive annual weed that leads to significant reduction of yields of corn, soybeans, and sugar beets. Ultrasonic waves with frequency of 35kH were applied for 0 (control), 5, 10, 15 and 30 minutes using a completely randomized design. The results showed that the use of ultrasound waves generally enhanced the traits under investigation in the treated samples compared to the control sample. The maximum enhancement of germination percentage (180%), seedling dry weight (78%), and seedling vigor index I (271%) and II (392%) was seen in the common lambsquarters samples treated with ultrasound for 15 minutes and seedling length (40%) at 30 minutes compared to the control samples. Radical lengths were not statistically different from controls under any treatment and plumule length only increased marginally. These changes are reflected in seedling vigor index I and II measurements. For some of these traits, increasing the length of ultrasound treatment to 30 minutes had negative effects. These results demonstrate that ultrasound technology can be used as a quick, and efficient non-destructive method to break seed dormancy in common lambsquarters