Explaining the relationship between accounting conservatism and cost of capital in listed companies in Tehran stock exchange

This study provided the theoretical basis for research and study the relationship between accounting conservatism and cost of capital for firms listed on the stock exchange deals. In this study, using a conservative model of Basu (1997) has been measured. Population studied in this research are listed companies in Tehran Stock Exchange. Using a sampling culled 63 companies listed in Tehran Stock Exchange during the period 2002 to 2009 were selected for correlation test was used to test the hypothesis. The results indicate that the capital cost of accounting conservatism and the conservatism of accounting education costs through debt financing, there is a significant relationship, between accounting conservatism, but there is a significant relationship between the rate of return on common shareholders

Mutations in Exon 4 of ESR1 Gene in Iraqi Women with Breast Cancer

This study was aimed to determine the mutations and single nucleotide polymorphisms (SNPs) in exon 4 in women with breast cancer from Iraq. Different samples (blood, fresh tissue with blood from same patient, and formalin fixed paraffin embedded, FFPE). Molecular analysis of exon 4 has been studied by using PCR. It was found that exon 4 appeared as a single band with size 370. Single nucleotide polymorphisms (SNPs) were determined in exon 4 ESR1 using DNA sequence. Then, nucleotide sequences of this exon were aligned with control group (healthy women) and with NCBI. It was detected five polymorphisms (AAA, TTT, AAA, CCG, AAA, and AAC) in exon 4 of ESR1; all of them were novel SNPs, all types of polymorphism in exon 4 of ESR1were substitution. Keywords: SNPs in ESR1, ESR1 gene mutations, Breast cancer mutation

Using mathematical methods for analyzing financial statements

Increasing in the financing turnover is one of the most important aims of economical organizations and companies management. In fact, by studying the available data and statistics and digits from their financial accounts, these organizations try to get a figure of their organizational production (which is obtained with the use of energy and lots of money) and with analyzing the present condition and considering the strategic and long term organizational aims and also awareness from their strength and weakness points and proper inductions, can be caused to optimal activities and acceptable exploitation from the financing. In this regard, analysis of cost- effective financial accounts can create the necessary ground for recognition of difficulties ahead of the organization and be a way for solving many problems for the future and look into the future decisions. Even though the analysis of financial relationship has been an important issue in so many years, the limitation of the analysis with regarding one factor on the top and the other factor in the bottom, would be evaluated only one dimension and therefore by considering financial ratio in separate form, it usually cannot be a good guide for financers and companies’ managers. To solve this problem, in this article, it has been suggested that we initially analyze the experts and specialists in industries and use the analytic processes because of importance in different financial ratios in comparison to each other. Then combine the ratios with regard to 4 sets of the ratios as a head of each company. Importance and usability of each company in comparison to the other companies have been measured. The mark for each company’s usability with different data mentioned which can be a suitable guide for the financer as well as the managers of the company to notice the primacy of the financing and orientation of the company was determined with more care. The results of the research indicated that in cash flow ratios, speed ratio, and in growth ratios, increase in the salary ratio and in the operational ratios, stock turnover ratio have the highest importance. After using combined indices as received and use of a covering analyzing model, total data of companies insurability mark calculated

Explaining the relationship between accounting conservatism and cost of capital in listed companies in Tehran stock exchange

This study provided the theoretical basis for research and study the relationship between accounting conservatism and cost of capital for firms listed on the stock exchange deals. In this study, using a conservative model of Basu (1997) has been measured. Population studied in this research are listed companies in Tehran Stock Exchange. Using a sampling culled 63 companies listed in Tehran Stock Exchange during the period 2002 to 2009 were selected for correlation test was used to test the hypothesis. The results indicate that the capital cost of accounting conservatism and the conservatism of accounting education costs through debt financing, there is a significant relationship, between accounting conservatism, but there is a significant relationship between the rate of return on common shareholders

Aesthetics of Repetition in the Art of Assyrian Ceramics

     الآشورين هم أقوام (سامية) نزحوا من الجزيرة العربية وسكنوا المناطق الشمالية من بلاد الرافدين وأجزاء من ايران حيث استمرت حضارتها من الحضارات السابقة (السومرية – الأكدية - البابلية) حيث ان طبيعة المناطق الشمالية تفتقر المواد الأولية لصناعة الخزف (الأطيان) الاشكال محدود مما جعل الفنان الآشوري يهتم بفن الخزف لكونه شكل جانباً مهماً من الثقافة وعنصر اساسي في هيكلية البناء الانساني حيث ان التكرار في العمل لربهم يعطي نمطاً جمالياً حيث يعتمد على القيم الجمالية وقام بمعالجة الحيز الفراغي وقوانين التصميم. وتتسم بالبروز والجمال وان مشكلة البحث الحالي تأتي من خلال الكشف عن أفكار الفنان الأشوري الذي وظف التكرار في اعماله الخزفية التي لم يتم دراستها على حد علم الباحثة. لذلك لابد من تسليط الضوء ومعرفة الاسباب التي ادت إلى نتاج هذه الاشكال سواء أكانت تتجذر بدافع روحي ام ديني منتقاة من الآلهة ام كانت تنجز بتأثر الحروب التي اضافتها الامبراطورية الاشورية. وبناء على ما تقدم ارتأت الباحثة ان تحدد مشكلة بحثها بالتساؤلات الآتية. هل استطاع الفنان الآشوري توظيف خامة الطين بسحرها الجمالي والتقني لتجسيد التكرار في كل الأشكال؟ قسم البحث الحالي إلى أربعة فصول، الفصل الاول مشكلة البحث واهميته والحاجة اليه، أما الفصل الثاني فينقسم إلى مبحثين: المبحث الاول الفنون الخزفية في الحضارة الآشورية، أما المبحث الثاني التزجيج الآشوري، أما الفصل الثالث فيتضمن اجراءات البحث تتضمن مجتمع البحث وعينة البحث ومنهج البحث (حيث ان عينة البحث كانت قصدية وتتكون من خمس عينات اختيارية)، وكان من اهم النتائج هو تنوع التكرار والمنجز البصري ولدلك استنجت انه تم تحقيق التكرار في الخزف الاشوري وظهرت جدلية العلاقه بين الاشكال والمضامين اما الفصل الرابع يتضمن نتائج البحث واستنتاجات وتوصيات ومقترحات. وكانت من اهم النتائج هي تنوع التكرار المستمر والجذب البصري ومضمونه من أولية مأخوذة من شمال العراق ولذلك استنتجت انه تم تحقيق التكرار الخزف الآشوري وظهرت البنية التكرارية لوجود جدلية العلاقة بين الاشكال والمضامين.Assyrians are Semitic people who succeeded from the Arabian Peninsula and settled in the northern regions of Mesopotamia and parts of Iran, where their civilization continued from the previous civilizations (Sumerian - Akkadian - Babylonian) As the nature of the northern regions lack the raw materials for the manufacture of porcelain (Altayan) forms limited, which made the Assyrian artist interested in the art of ceramics because it is an important aspect of culture and a key element in the structure of human construction where the repetition in the work of God gives an aesthetic style, Spatial space and design laws. And characterized by the emergence and beauty and that the problem of the current research comes through the disclosure of the ideas of the Assyrian artist, who used repetition in his ceramic work, which was not studied by researchers in the science of the researcher. Therefore, it is necessary to shed light on the reasons that led to the production of these forms, whether they were rooted in spiritual or religious motives selected from the gods or were carried out by the wars affected by the Assyrian empire. Based on the above, the researcher decided to determine the problem of his research the following questions. Has the Assyrian artist been able to use clay clay with its aesthetic and technical charm to embody repetition in all forms?  Was the Assyrian arts influenced by other arts due to the Assyrian state's light of foreign rule, or did it preserve the unity of its ideas? The second section is divided into two sections: the first is the ceramic arts in the Assyrian civilization, the second is the Assyrian glaze. The third chapter includes the research procedures that include the research society, the research sample and the research methodology. Chapter IV contains the findings, conclusions, recommendations and proposals

Metformin accelerates myelin recovery and ameliorates behavioral deficits in the animal model of multiple sclerosis via adjustment of AMPK/Nrf2/mTOR signaling and maintenance of endogenous oligodendrogenesis during brain self-repairing period

BACKGROUND: Multiple sclerosis (MS) is a devastating autoimmune disorder characterized by oligodendrocytes (OLGs) loss and demyelination. In this study, we have examined the effects of metformin (MET) on the oligodendrogenesis, redox signaling, apoptosis, and glial responses during a self-repairing period (1-week) in the animal model of MS. METHODS: For induction of demyelination, C57BL/6 J mice were fed a 0.2% cuprizone (CPZ) for 5 weeks. Thereafter, CPZ was removed for 1-week and molecular and behavioral changes were monitored in the presence or absence of MET (50 mg/kg body weight/day). RESULTS: MET remarkably increased the localization of precursor OLGs (NG2+/O4+ cells) and subsequently the renewal of mature OLGs (MOG+ cells) in the corpus callosum via AMPK/mammalian target of rapamycin (mTOR) pathway. Moreover, we observed a significant elevation in the antioxidant responses, especially in mature OLGs (MOG+/nuclear factor erythroid 2-related factor 2 (Nrf2+) cells) after MET intervention. MET also reduced brain apoptosis markers and lessened motor dysfunction in the open-field test. While MET was unable to decrease active astrogliosis (GFAP mRNA), it reduced microgliosis by down-regulation of Mac-3 mRNA a marker of pro-inflammatory microglia/macrophages. Molecular modeling studies, likewise, confirmed that MET exerts its effects via direct interaction with AMPK. CONCLUSIONS: Altogether, our study reveals that MET effectively induces lesion reduction and elevated molecular processes that support myelin recovery via direct activation of AMPK and indirect regulation of AMPK/Nrf2/mTOR pathway in OLGs. These findings facilitate the development of new therapeutic strategies based on AMPK activation for MS in the near future. KEYWORDS: AMPK; Cuprizone; Multiple sclerosis; Nrf2; mTO

Multi-view Co-training for microRNA Prediction

MicroRNA (miRNA) are short, non-coding RNAs involved in cell regulation at post-transcriptional and translational levels. Numerous computational predictors of miRNA been developed that generally classify miRNA based on either sequence- or expression-based features. While these methods are highly effective, they require large labelled training data sets, which are often not available for many species. Simultaneously, emerging high-throughput wet-lab experimental procedures are producing large unlabelled data sets of genomic sequence and RNA expression profiles. Existing methods use supervised machine learning and are therefore unable to leverage these unlabelled data. In this paper, we design and develop a multi-view co-training approach for the classification of miRNA to maximize the utility of unlabelled training data by taking advantage of multiple views of the problem. Starting with only 10 labelled training data, co-training is shown to significantly (p < 0.01) increase classification accuracy of both sequence- and expression-based classifiers, without requiring any new labelled training data. After 11 iterations of co-training, the expression-based view of miRNA classification experiences an average increase in AUPRC of 15.81% over six species, compared to 11.90% for self-training and 4.84% for passive learning. Similar results are observed for sequence-based classifiers with increases of 46.47%, 39.53% and 29.43%, for co-training, self-training, and passive learning, respectively. The final co-trained sequence and expression-based classifiers are integrated into a final confidence-based classifier which shows improved performance compared to both the expression (1.5%, p = 0.021) and sequence (3.7%, p = 0.006) views. This study represents the first application of multi-view co-training to miRNA prediction and shows great promise, particularly for understudied species with few available training data

A Monte Carlo simulation of chain reaction rear end potential collisions on freeways

ABSTRACT: In recent research on modelling road collisions very little attention has been paid to rear-end chain reaction collisions, which is characterized by more than two vehicles involved in a collision at the same time. The core aim of the present research is to develop a methodology to estimate such potential collision probabilities based on a proactive perspective, where deceleration rate to avoid collision is used as a surrogate safety measure. In a rear-end chain reaction collision the following driver’s response time and the vehicle’s maximum available deceleration rate are both assumed as stochastic causes of collision. To consider the uncertainty of variables in estimating the N-vehicle rear-end collision, a methodology based on Monte Carlo simulation is proposed. To show the applicability of the proposed methodology, the NGSIM trajectory database of I-80 interstate freeway is used. The probability density function for drivers’ response time is developed through the analysis of 1534 car following situations detected in 45 minutes of movement. The potential risk of two to five vehicle reaction collisions in a five vehicle platoon is estimated by running the simulation through 20 thousand substitutions of randomized generation values drawn from probability density function of response time and maximum available deceleration rate in a following outcome function. Results show that avoiding rear-end collision should be considered as a shared responsibility among the drivers in the platoon. As expected, the methodology considers probability of N vehicles colliding at the same time decreasing as N increases. N-vehicle collision is shown to be directly related to the clearance between the following vehicles within the platoon and the speed of individual vehicles as well as the drivers’ reaction time and the maximum deceleration rate available in individual vehicles. The proposed methodology considers all vehicles in the platoon to estimate the risk of potential chain reaction collisions, rather than just simply focusing only on the two leading and following vehicles. Therefore, the proposed methodology is believed to act more effectively than the ordinary methods, particularly if it is used to alarm drivers of vehicles synchronized based on vehicular ad hoc network (VANET) methodologies

Industrial Acidic Wastewater Treatment by Sulfate Reducing Microorganisms

The effluents of polymerization plants are acidic due to the use of sulfuric acid as flocculation agent and their wastewater contains high amounts of sulfate ions. In wastewater industry, several physical, chemical and biological treatment methods are used. The main purpose of this study is to examine the feasibility of anaerobic biological treatment of sulfate in industrial effluents by using sulfate-reducing bacteria. The research method is quantitative, and experiments and data collection from 2017-2020. The main variables of this research are temperature, effluent pH and the population of microorganisms. Experiments at two temperature levels of 25 and 60 oC and two different pHs, 7.5 and 8.5, were performed and four series of experiments were done. The results showed that by increasing the temperature of the solution from 25° to 60 °C at a concentration of 50 mg/L sulfate ion and a pH of 7.5, microorganisms showed 17.6% better performance. Also, the performance of microorganisms in anaerobic biological treatment at concentration of 50 mg/L of sulfate ion was 45.3% minimum and 49.9% at maximum. Comparison of experimental results at two different pHs of 7.5 and 8.5, indicates that at the same temperatures of 25 and 65°C, with increasing pH, the performance of microorganisms has improved by 16.4%. The efficiency of wastewater treatment increases 19.6% by changing pH from 7.5 to 8.5. Results showed that the correlation between temperature and sulfate ion concentration follows the 1st degree equation. Also, the weak pH environment provides suitable conditions for the removal of ions in the effluents, and the correlation between increasing the pH of the solution and decreasing the concentration of sulfate ions is a 2nd degree equation. Study showed that temperature and pH are the two effective factors in the process of biological treatment of effluents