Evaluation of economic value added as an effective tool to run the value-oriented management system

Shareholders always seek criteria based on which they could evaluate company's performance in order to value creation. A suitable criterion to evaluate performance should be related to shareholders on one hand and their ability to determine the value created for them on the other hand. Achieving such a criterion together with growth in management system is introduced based on value. There are several tools to run value added management system among which economic value added and market value added can be mentioned. Economic value added is a suggested value to evaluate performance of the commercial unit and an indicator for creating value derived from performance. Value added more than any other criteria is related to the real financial benefit and is considered as the best criteria to create shareholders' value

Evaluation of economic value added as an effective tool to run the value-oriented management system

Shareholders always seek criteria based on which they could evaluate company's performance in order to value creation. A suitable criterion to evaluate performance should be related to shareholders on one hand and their ability to determine the value created for them on the other hand. Achieving such a criterion together with growth in management system is introduced based on value. There are several tools to run value added management system among which economic value added and market value added can be mentioned. Economic value added is a suggested value to evaluate performance of the commercial unit and an indicator for creating value derived from performance. Value added more than any other criteria is related to the real financial benefit and is considered as the best criteria to create shareholders' value

Human resource accounting: From theory to practice

The primary capital of a community is deemed to be expert and adept manpower, particularly in the current era. Nowadays, the upsurge of intense competition generated in markets and organizations has rendered manpower to be the vital and effective factor leading to the attainment of competitive advantage, the success of the organizations, and their superiority to their competitors. In order to make plans, make their decisions more effective, and augment the efficiency of their decisions, managers and investors are required to obtain information about the true value of human resources in their organizations. Regarding the paramount importance of the evaluation and measurement of manpower, considerable research, in the field of Human Resource Accounting, has been conducted so as to develop concepts and methods of human resource accounting. This study seeks to delve into the significant impact of human resources on the advancement of the organization, to present theatrical concepts of human resource accounting, and to investigate the obstacles hindering the implementation of human resource accounting. The results substantiate that the impediments pertaining to the process of collecting human capital data for the report, the weak points and failings of the current accounting systems, and the absence of a comprehensive model for appraising human resources are the major influential factors obstructing the implementation of human resource accounting

Evaluation of economic value added as an effective tool to run the value-oriented management system

Shareholders always seek criteria based on which they could evaluate company's performance in order to value creation. A suitable criterion to evaluate performance should be related to shareholders on one hand and their ability to determine the value created for them on the other hand. Achieving such a criterion together with growth in management system is introduced based on value. There are several tools to run value added management system among which economic value added and market value added can be mentioned. Economic value added is a suggested value to evaluate performance of the commercial unit and an indicator for creating value derived from performance. Value added more than any other criteria is related to the real financial benefit and is considered as the best criteria to create shareholders' value

Human resource accounting: From theory to practice

The primary capital of a community is deemed to be expert and adept manpower, particularly in the current era. Nowadays, the upsurge of intense competition generated in markets and organizations has rendered manpower to be the vital and effective factor leading to the attainment of competitive advantage, the success of the organizations, and their superiority to their competitors. In order to make plans, make their decisions more effective, and augment the efficiency of their decisions, managers and investors are required to obtain information about the true value of human resources in their organizations. Regarding the paramount importance of the evaluation and measurement of manpower, considerable research, in the field of Human Resource Accounting, has been conducted so as to develop concepts and methods of human resource accounting. This study seeks to delve into the significant impact of human resources on the advancement of the organization, to present theatrical concepts of human resource accounting, and to investigate the obstacles hindering the implementation of human resource accounting. The results substantiate that the impediments pertaining to the process of collecting human capital data for the report, the weak points and failings of the current accounting systems, and the absence of a comprehensive model for appraising human resources are the major influential factors obstructing the implementation of human resource accounting

Association of miR-372 and miR-137 Expression with Metastasis in Patients with Lung Cancer

Introduction: Identification of metastatic miRNAs and understanding their complex functions provides prognostic and diagnostic bio markers In this study, the expression of miR-372, fgf-9 gene, miR-137 and cdc42 gene was evaluated in the serum of patients with lung cancer.Materials and Methods: In the present study, 50 serum samples were collected from healthy individuals and 50 serum samples from people with NSCLC from Masih Daneshvari Hospital in Tehran. Clinicopathological information was collected through questionnaires.In the molecular study, changes in expression of miR-372, miR-137, fgf-9 and cdc42 genes in healthy individuals and those with lung cancer were evaluated using Real Time PCR.Results: Expression of miR-372, fgf-9 and cdc42 genes in the first to third stage serum of metastases and expression of miR-137 in serum of the first and second stages of the disease were not significantly different from the normal one. However, in the serum of the fourth stage of the disease, expression of miR-372 and cdc42 gene were significantly increased by 7.3 and 3.4 folds than normal subjects, while in the serum of the fourth stage of the disease, the expression of fgf-9 gene was significantly reduced by 4.46 fold .The expression of miR-137 in the serum of the third and fourth stages of the disease was significantly reduced by 3.2 and 6.8 fold compared to the normal serumConclusion: It is likely that the expression of miR-372, miR-137, fgf-9 and cdc42 genes in human serum could be used to predict the stage of lung cancer metastasis

Is it necessary to pay attention to levels of evidence? : Comparative study in Nursing publications indexed in Scopous based on AACCN levels of evidence

Examining the evidence-based level of scientific productions is a qualitative evaluation. This study aims to examine the evidence levels of nursing scientific production of in Iran, Malaysia and Turkey and their citation in SCOPUS during 2011 to 2015. The evidence level of the products was determined using the table suggested by American Association of Critical Care Nursing-Levels of Evidence, and their citation rates in the highest level of evidence were determined using the reports of SCOPUS citation database. Based on the results, the most scientific products are related to Turkey, Iran and Malaysia, respectively. In Iran, from 1360 articles, 1193 articles are evidence- based. In Turkey, there are 1449 evidence-based articles from 1730. In Malaysia, out of 790 articles, 523 are evidence-based. Investigating of evidence levels showed that the level of scientific product of Iranian evidence-based nursing is higher than Malaysia and Turkey.C itation rate to Malaysian evidence level A is more than two other countries, and Iran and Turkey, respectively, are placed after Malaysia. So Evidence-based tendency process is growing in three countries but very slowly. In line with the moving towards the evidence-based levels, there should be regular, planned and comprehensive trainings on evidence-based performance

Investigation of Pediatric Brucellosis

Background and Aim: Brucellosis (also known as undulant fever, Mediterranean fever, or Malta fever) is a zoonotic infection transmitted to humans from infected animals (sheep, cattle, goats, pigs, camels, or other animals) by ingestion of food products (such as unpasteurized dairy products) or by contact with tissue or fluids.  This disease occurs on average in 11 to 56 percent of children in endemic regions. Despite being long recognized and controllable, the disease still causes substantial morbidity, affecting especially the young population. The objective of this research was to examine the clinical, laboratory results of childhood brucellosis and brucellosis epidemiological features in patients up to 15 years in the province in Pol-e Dokhtar city, Iran. Methods The diagnosis of brucellosis was established on the basis of clinical features, and positive results from Serologic evaluation included Wright test and the 2-mercaptoethanol (2ME) test. This information includes medical records of brucellosis patients in the years 2016 to 2019. SPSS software (version 22.0) was used for the data analysis. Results: Among the patients infected with Brucella, 19 males (70.37%) and 8 females (29.63%) were diagnosed and  11 patients (40.74%) were 5-9 years of age, 10 patients (37%) were 10-15 years of age, and 6 patients (22.26%) were < 5 year of age. Also 27 (100%) patients were from rural regions (the total of affected children) that confirmed direct contact with infected animals in all of them was already established. The most frequent seasons of disease occurrence were summer (33.38%) and winter (29.6%). Conclusion: Considering that 100% of the infection of children has been seen in those who lived in the village, it requires regular vaccination of livestock and proper training in the field of disease prevention. *Corresponding Authors: Faranak Rezaei, Email: [email protected]; Iman Pouladi, Email: [email protected] Please cite this article as: Babaei Z, Azizi abi F, Pouladi I, Rezaei F. Investigation of Pediatric Brucellosis in Pol-e Dokhtar city, Iran. Arch Med Lab Sci. 2020;6:1-4 (e14). https://doi.org/10.22037/amls.v6.3054

A study on Inhibitory Effects of Titanium Dioxide Nanoparticles and its Photocatalytic Type on Staphylococcus aureus, Escherichia coli and Aspergillus flavus

Backgrounds and Objectives: Photocatalyst titanium dioxide nanoparticles can oxidize organic and inorganic compounds of microorganisms in aqueous solutions after exposure to UV light. In the present study, the inhibitory effect of titanium dioxide and its photocatalyst type on Aspergillus flavus, Escherichia coli and Staphylococcus aureus is investigated. Materials and Methods: Toxicogenic strains of Staphylococcus aureus, Escherichia coli and Aspergillus flavus were cultured in their selective media and two groups of samples both included three different concentrations of nanoparticles (0.1, 0.5 and 1 g l-1) and two control samples without any nanoparticles were considered. The first category of samples was placed on the shaker for 20 min, and the second category was irradiated by a UV lamp while shaking for 20, 40 and 60 min on a rotary shaker. Thereafter, they were cultured by using pour plate method in agar and after incubation the colonies were counted. Results and Conclusion: Based on obtained results the photocatalyst titanium dioxide had an inhibitory effect at concentration of 1 g l-1 at the highest timeframe (60 min). In addition, the test variables i.e. the type of bacteria, concentration of nanoparticles and time had a significant effect on the growth inhibition of microorganisms. Regarding the economic aspects of contamination control and its importance in dairy products, application of photocatalystic nanoparticles of titanium dioxide is recommended.

Iran supports a great share of biodiversity and floristic endemism for Fritillaria spp. (Liliaceae): A review.

Iran supports a great share of exotic and/or endemic plant genera and species. The genus Fritillaria (Liliaceae) is a precious part of this botanical richness with 19 species, of which 10 are endemic to the country. However, signs are mounting that the country is truly at a crossroads when it comes to preservation of this national wealth. In this regard, an effective conservation strategy should thoroughly consider the classification of Fritillaria, as conservation practices are compromised by knowledge gaps in systematics and taxonomy. As published studies on Fritillaria in Iran have been sporadic and limited in scope, the aim of this review is to provide information necessary to help bridge these information gaps. Our objective is to facilitate increased understanding of the geographic, taxonomic, cytogenetic and phylogenetic status of Iranian Fritillaria, which is vital to meeting the goal of sustainable conservation of the genus in Iran and neighboring areas