An analysis of determinants of going concern audit opinion: Evidence from Tehran Stock Exchange

This paper presents an empirical investigation to find out important factors influencing exchange authorities for keeping firms on Tehran Stock Exchange. The proposed study uses logistic regression technique to study the effects of five factors including liquidity, solvability, profitability, cash flow and size of auditing firm. The results of the study show that only solvability is the most important factor according to auditing officials for extending listed firms on this exchange while the effects of other factors, liquidity, capability of meeting commitments, profitability, cash flow and size of auditing firm, are not statistically significance

Diverging volumetric trajectories following pediatric traumatic brain injury.

Traumatic brain injury (TBI) is a significant public health concern, and can be especially disruptive in children, derailing on-going neuronal maturation in periods critical for cognitive development. There is considerable heterogeneity in post-injury outcomes, only partially explained by injury severity. Understanding the time course of recovery, and what factors may delay or promote recovery, will aid clinicians in decision-making and provide avenues for future mechanism-based therapeutics. We examined regional changes in brain volume in a pediatric/adolescent moderate-severe TBI (msTBI) cohort, assessed at two time points. Children were first assessed 2-5 months post-injury, and again 12 months later. We used tensor-based morphometry (TBM) to localize longitudinal volume expansion and reduction. We studied 21 msTBI patients (5 F, 8-18 years old) and 26 well-matched healthy control children, also assessed twice over the same interval. In a prior paper, we identified a subgroup of msTBI patients, based on interhemispheric transfer time (IHTT), with significant structural disruption of the white matter (WM) at 2-5 months post injury. We investigated how this subgroup (TBI-slow, N = 11) differed in longitudinal regional volume changes from msTBI patients (TBI-normal, N = 10) with normal WM structure and function. The TBI-slow group had longitudinal decreases in brain volume in several WM clusters, including the corpus callosum and hypothalamus, while the TBI-normal group showed increased volume in WM areas. Our results show prolonged atrophy of the WM over the first 18 months post-injury in the TBI-slow group. The TBI-normal group shows a different pattern that could indicate a return to a healthy trajectory

Genetic relatedness of axial and radial diffusivity indices of cerebral white matter microstructure in late middle age

Two basic neuroimaging-based characterizations of white matter tracts are the magnitude of water diffusion along the principal tract orientation (axial diffusivity, AD) and water diffusion perpendicular to the principal orientation (radial diffusivity, RD). It is generally accepted that decreases in AD reflect disorganization, damage, or loss of axons, whereas increases in RD are indicative of disruptions to the myelin sheath. Previous reports have detailed the heritability of individual AD and RD measures, but have not examined the extent to which the same or different genetic or environmental factors influence these two phenotypes (except for corpus callosum). We implemented bivariate twin analyses to examine the shared and independent genetic influences on AD and RD. In the Vietnam Era Twin Study of Aging, 393 men (mean age = 61.8 years, SD = 2.6) underwent diffusion-weighted magnetic resonance imaging. We derived fractional anisotropy (FA), mean diffusivity (MD), AD, and RD estimates for 11 major bilateral white matter tracts and the mid-hemispheric corpus callosum, forceps major, and forceps minor. Separately, AD and RD were each highly heritable. In about three-quarters of the tracts, genetic correlations between AD and RD were >.50 (median = .67) and showed both unique and common variance. Genetic variance of FA and MD were predominately explained by RD over AD. These findings are important for informing genetic association studies of axonal coherence/damage and myelination/demyelination. Thus, genetic studies would benefit from examining the shared and unique contributions of AD and RD.Peer reviewe

Multi-site genetic analysis of diffusion images and voxelwise heritability analysis : a pilot project of the ENIGMA–DTI working group

The ENIGMA (Enhancing NeuroImaging Genetics through Meta-Analysis) Consortium was set up to analyze brain measures and genotypes from multiple sites across the world to improve the power to detect genetic variants that influence the brain. Diffusion tensor imaging (DTI) yields quantitative measures sensitive to brain development and degeneration, and some common genetic variants may be associated with white matter integrity or connectivity. DTI measures, such as the fractional anisotropy (FA) of water diffusion, may be useful for identifying genetic variants that influence brain microstructure. However, genome-wide association studies (GWAS) require large populations to obtain sufficient power to detect and replicate significant effects, motivating a multi-site consortium effort. As part of an ENIGMA–DTI working group, we analyzed high-resolution FA images from multiple imaging sites across North America, Australia, and Europe, to address the challenge of harmonizing imaging data collected at multiple sites. Four hundred images of healthy adults aged 18–85 from four sites were used to create a template and corresponding skeletonized FA image as a common reference space. Using twin and pedigree samples of different ethnicities, we used our common template to evaluate the heritability of tract-derived FA measures. We show that our template is reliable for integrating multiple datasets by combining results through meta-analysis and unifying the data through exploratory mega-analyses. Our results may help prioritize regions of the FA map that are consistently influenced by additive genetic factors for future genetic discovery studies. Protocols and templates are publicly available at (http://enigma.loni.ucla.edu/ongoing/dti-working-group/)

Tackling the dimensions in imaging genetics with CLUB-PLS

A major challenge in imaging genetics and similar fields is to link high-dimensional data in one domain, e.g., genetic data, to high dimensional data in a second domain, e.g., brain imaging data. The standard approach in the area are mass univariate analyses across genetic factors and imaging phenotypes. That entails executing one genome-wide association study (GWAS) for each pre-defined imaging measure. Although this approach has been tremendously successful, one shortcoming is that phenotypes must be pre-defined. Consequently, effects that are not confined to pre-selected regions of interest or that reflect larger brain-wide patterns can easily be missed. In this work we introduce a Partial Least Squares (PLS)-based framework, which we term Cluster-Bootstrap PLS (CLUB-PLS), that can work with large input dimensions in both domains as well as with large sample sizes. One key factor of the framework is to use cluster bootstrap to provide robust statistics for single input features in both domains. We applied CLUB-PLS to investigating the genetic basis of surface area and cortical thickness in a sample of 33,000 subjects from the UK Biobank. We found 107 genome-wide significant locus-phenotype pairs that are linked to 386 different genes. We found that a vast majority of these loci could be technically validated at a high rate: using classic GWAS or Genome-Wide Inferred Statistics (GWIS) we found that 85 locus-phenotype pairs exceeded the genome-wide suggestive (P<1e-05) threshold.Comment: 12 pages, 4 Figures, 2 Table

Novel genetic loci associated with hippocampal volume

The hippocampal formation is a brain structure integrally involved in episodic memory, spatial navigation, cognition and stress responsiveness. Structural abnormalities in hippocampal volume and shape are found in several common neuropsychiatric disorders. To identify the genetic underpinnings of hippocampal structure here we perform a genome-wide association study (GWAS) of 33,536 individuals and discover six independent loci significantly associated with hippocampal volume, four of them novel. Of the novel loci, three lie within genes (ASTN2, DPP4 and MAST4) and one is found 200 kb upstream of SHH. A hippocampal subfield analysis shows that a locus within the MSRB3 gene shows evidence of a localized effect along the dentate gyrus, subiculum, CA1 and fissure. Further, we show that genetic variants associated with decreased hippocampal volume are also associated with increased risk for Alzheimer’s disease (rg=−0.155). Our findings suggest novel biological pathways through which human genetic variation influences hippocampal volume and risk for neuropsychiatric illness

How not to build a tourism city

Despite its aesthetic appeal, the Iranian resort Majara is poised to be a sore point among local residents. Looking at the 200 vibrant oddly-shaped domes might make you feel you’re on a Wes Anderson movie set.The Majara Residence overlooking the Persian Gulf offers homes and resort-like accommodation, complete with cafes, restaurants, souvenir shops, tourist information, a prayer room, laundry, storage and more. Located at Hormuz (or Ormuz) Island, a historic port off the southern coast of Iran, the project is designed to attract tourists to the small island and serve as an alternative to high-rise developments traditionally used to house visitors. Presence in Hormuz 2 is a series of urban development projects designed by the Tehran-based ZAV Architects. Majara (which means adventure) is the second phase of this multipurpose cultural residence, aimed at binding together the lives of local people and visitors culturally and economically. On the verge of opening, this project has been heavily criticised by environmental activists and urban experts citing ecological, economic, cultural and social concerns. Such projects have made locals mere servants in service of investors, which impedes the enhancement of their quality of life