The Determinants of Forward-Looking Information Disclosure in Tehran Stock Exchange

Today's disclosure of information is not limited to financial information in the context of financial reports, but they often reveal a bunch of non-financial information to influence the decisions of users. In the accounting culture, disclosure is a generic term and is classified as one of the accounting principles that incorporates all financially important processes and affects all aspects of the financial information. The information published in the annual report can be derived from past information and future information. The classification of past (historical) information refers to past financial outcomes and future disclosure is a class of information that includes current and future projections. For this purpose, the present study investigates the factors affecting the disclosure of information that predicts the future status of accepted companies in the Tehran Stock Exchange during the period of 2008-2014 For this research, 86 companies were surveyed during this period. In this regard, variables such as company size, financial leverage, profitability and type of audit were considered as factors influencing the disclosure of information that predicted future status. Multiple regression analysis was used for testing, and their significance was determined using t and F statistics. Finally, it was found that corporate size, profitability, and type of audit had a positive impact on the disclosure of predictive future information, while financial leverage did not. Keywords: Disclosure of Forecasting Information, Company Size, Profitability, Audit Type, Financial Leverag

Depicting the contrasts while remaining neutral in “The Portrait of a Lady”

Among the subjects and the themes in the works of Henry James, his international theme of ‘America versus Europe’ is the most recurrent one. James’ literary career is divided into three periods, and the international theme is the main subject of the first and the third period. Through his international theme, James had tried to show the contrasts which he believed to exist between America and Europe. The Portrait of a Lady is his most well-known masterpiece; which again deals with the international theme of America versus Europe. All parts of this novel, like its characters, settings and events are used like a chain to show the contrast between America and Europe. But this study is going to discuss that although James tries to show the contrast between America and Europe, he remains neutral towards America and Europe completely skillfully. He defined neither America nor Europe to be the superior or the inferior one. As a realist writer, he only shows the reality about America and Europe and leaves it to his audiences to decide about them. The main contrast in this novel is between American morality and innocence and European high culture and sophistication

Designing and Dismounting an Intelligent System of Irrigation Management for Greenhouse based on Delphi Software

Abstract The drought continuity and also restricting watery sources caused agriculture section forget old flooding methods for optimum water exploitation and proceeding new irrigation systems

A multi objective volleyball premier league algorithm for green scheduling identical parallel machines with splitting jobs

Parallel machine scheduling is one of the most common studied problems in recent years, however, this classic optimization problem has to achieve two conflicting objectives, i.e. minimizing the total tardiness and minimizing the total wastes, if the scheduling is done in the context of plastic injection industry where jobs are splitting and molds are important constraints. This paper proposes a mathematical model for scheduling parallel machines with splitting jobs and resource constraints. Two minimization objectives - the total tardiness and the number of waste - are considered, simultaneously. The obtained model is a bi-objective integer linear programming model that is shown to be of NP-hard class optimization problems. In this paper, a novel Multi-Objective Volleyball Premier League (MOVPL) algorithm is presented for solving the aforementioned problem. This algorithm uses the crowding distance concept used in NSGA-II as an extension of the Volleyball Premier League (VPL) that we recently introduced. Furthermore, the results are compared with six multi-objective metaheuristic algorithms of MOPSO, NSGA-II, MOGWO, MOALO, MOEA/D, and SPEA2. Using five standard metrics and ten test problems, the performance of the Pareto-based algorithms was investigated. The results demonstrate that in general, the proposed algorithm has supremacy than the other four algorithms

The Effect of Chronic Methylphenidate on Executive Function and Working Memory in Drug-Naïve Children with Attention-Deficit Disorder

Background: The main problem in ADHD patients is disinhibition, while ADD patients mostly suffer from slow cognitive speed. Although studies have shown that children with ADHD have deficits in executive function and working memory, and that acute use of Methylphenidate improves these functions, less study has been done on ADD patients. Methods: A four weeks, experimental, clinical trial was conducted with MPH 1 mg/kg/dose. Participants were 20 children aged 6-11 years with diagnosis ADD. Neuropsychological performance was assessed with scales taken from the Cambridge Neuropsychological Test Automated Battery. Results: Methylphenidate improved problems in some aspects of Stocking of Cambridge test including minimum moves, mean subsequent thinking time and in mean moves, between errors, strategy and total error aspects of Spatial Working Memory. It had no effect on Spatial Span and Intra/Extra Dimensional subscales. Conclusions: Studies show that ADHD patients have defect on all executive and working memory tests and acute and not chronic use of Methylphenidate improves their performance. This different effect of chronic Methylphenidate on ADD and ADHD patients is another sign of different brain involvements in these two subgroups.  Keywords: Attention Deficit Hyperactivity Disorder, Attention Deficit Disorder, Methylphenidate, Executive Function, Working Memory Â

European sophisticated materialism versus American moral innocence

Henry James, as a prominent American novelist, is famous for his international novels, in which he practiced his famous international theme, to show the conflicts between America and Europe. It includes the conflicts between their societies, cultures, ideals, conventions and characters. James is called by Howells as the master of portraying the American girls, because usually, James practiced his international theme through portraying the American girls in the European society. It was through the adventures of these American girls that the conflicts between America and Europe are flourished in his international novels. In The wings of the Dove, through the adventure of Milly Theale, who is an American girl, James had tried to show the conflicts between America and Europe. These conflicts are mostly between American morality and European high culture, which is out of morality. This paper is going to discuss that in The wings of the Dove, James is complaining the materialistic Europe. It aims at representing that how the sophisticated materialism in European society is in contrast with morality of American innocence. The American innocence and European materialism propel the story of a deceived American in Europe, so the heroine, Milly Theale, who is an innocent American, is deceived by materialistic Europeans

What we Know so far about Myxovirus Resistance Protein A (MxA) as a Biomarker of Interferon-Beta Therapy in Patients with Multiple Sclerosis: a Systematic Review

Introduction: Multiple sclerosis (MS) is one of the most common neurological disabling diseases in human societies with no complete cure. IFN-β has been proven to be an important advance in the MS treatment, but early identification of treatment failure is its major concern. Some researches revealed that MxA is an appropriate biomarker for predicting response to IFN-β, so we performed this study to evaluate the relationship between MxA level and response to INF- β treatment.Methods: International and internal databases were searched using “MxA”, “Myxovirus resistance protein A”, “IFN-β”, “interferon Beta”, “multiple sclerosis” and “MS keywords until October 2019. Inclusion criteria were original studies considering the MxA assays in MS patients under IFN-β therapy. Some reported cut-offs from partially the same settings (7 studies) were pooled using the weighted average. Finally, the overall statements of the included studies were compared and discussed to obtain a comprehensive conclusion about the clinical value of MxA assays in patient monitoring and designing their treatment plan. Results: A total of 456 articles were identified. The Screening was led to exclusion of 427 articles. Finally, 28 original studies met the inclusion criteria for this systematic review. Almost all studies have concluded that the MxA is significantly correlated with response to IFN-β therapy and also MxA expression is under the direct effect of Neutralizing antibody (NAb) against IFN-β. Reported cut-offs for MxA ranged from 3.3 to 6.3 NR and the weighted average of them was estimated to be 4.1 NR. Conclusion: It could be suggested that in patients under IFN-β therapy with an active disease which doesn’t fulfill the criteria for the breakthrough disease, MxA level can help to determine whether to continue the drug and follow up a patient or change the treatment regimen

Representation of Iranians family’s life style in TV advertising (Case study: food ads)

Television advertising has the power to create images from different concepts to influence public opinion. Purpose of this study is to investigate the Representation of television advertising from Iranian life style. In this study, qualitative approach and discourse analysis method have been used. In this regard, food advertising has been collected and reviewed during a year. At this time, Most Television Advertising Commercials have used methods like Bolding, Implanting & Edge driving (According to their Policies) to reach their Goals. Study identified how the Iranian life style is represented in these ads. Findings show that the Iranian lifestyle, centered on "religion as a way of life," has been overlooked in these ads. On the other hand, “Consumerism Lifestyle” theme is bolded. It’s hard to explain how much advertising effectiveness on People Consume & Purchase has been observed in that Situational texture. But no Change has been made in Content and form of the advertising. "Consumerism, to show importance of unnecessary products, goodness of foreign products, Importance of aristocracy and luxury foods" are the dominant propositions in the lifestyle depicted in these ads. The television ads that reviewed emphasized on these propositions the most. In the end, for each of these propositions, relevant concepts are categorized and presented

The effect of epidural morphine sponge in postoperative pain control after Microdiscectomy

Opiates such as morphine are one of the most effective classes of medication prescribed to treat both acute and chronic pain.They act to suppress pain through mu-receptor activation on primary afferent nerve fibers, dorsal horn neurons and supraspinal pain center neorons. When morphine is administered epidurally, it diffuses to the cord substance, producing analgesia [1],The aim of this study was to check the efficacy of this method for controling postoperative lumbar pain after microdiscectomy. In a randomized clinical trial, numbers of 100 patients were included into two equal groups due to low back radicular pain and underwent microdiscectomy. In study group, an absorbable gelatin sponge (Gelfoam) is contoured to the epidural space, placed in methylprednisolone acetate (40-80 mg), and then injected with 2 mg/ml morphine and control group received an absorbable gelatin, placed in methylprednisolone acetate (40-80 mg) and were injected with normal saline (5mL) as a placebo. The main outcome to be compared between trial and placebo groups were: Patient comfort rate in recovery room and ward, amount of analgesics used, postoperative ambulation time, post operative hospitalization days. The restlessness and agitation during recovery in study group was lower than control group. Mean systolic blood pressure increment was lower in morphine group. Only 6% of patients in study group compared to 98% in placebo group had either moderate or severe pain six hours after operation. Mean morphine dose used for study group was 10.75 mg compared to 21.4 mg among control group patients (P < 0.0001). Mean ambulation time was 2 days among study group patients compared to 2.6 days in control group. Mean hospitalization length was 4.7 and 7 days in study and control group respectively. By means of the technique assigned to the patient (an epidural morphine sponge) during Lumbar microdiscectomy the results were: Better controlled postoperative pain, early ambulation of patients and decreased hospitalization length.

A multi objective volleyball premier league algorithm for green scheduling identical parallel machines with splitting jobs

Parallel machine scheduling is one of the most common studied problems in recent years, however, this classic optimization problem has to achieve two conflicting objectives, i.e. minimizing the total tardiness and minimizing the total wastes, if the scheduling is done in the context of plastic injection industry where jobs are splitting and molds are important constraints. This paper proposes a mathematical model for scheduling parallel machines with splitting jobs and resource constraints. Two minimization objectives - the total tardiness and the number of waste - are considered, simultaneously. The obtained model is a bi-objective integer linear programming model that is shown to be of NP-hard class optimization problems. In this paper, a novel Multi-Objective Volleyball Premier League (MOVPL) algorithm is presented for solving the aforementioned problem. This algorithm uses the crowding distance concept used in NSGA-II as an extension of the Volleyball Premier League (VPL) that we recently introduced. Furthermore, the results are compared with six multi-objective metaheuristic algorithms of MOPSO, NSGA-II, MOGWO, MOALO, MOEA/D, and SPEA2. Using five standard metrics and ten test problems, the performance of the Pareto-based algorithms was investigated. The results demonstrate that in general, the proposed algorithm has supremacy than the other four algorithms