The review on impact of intellectual capital on financial performance of investment companies accepted in Tehran Stock Exchange Organization (TSEO)

The present period is age of knowledge based economy. By virtue of the existing limitations in tangible sources, today role and importance of intangible sources has been highly improved. According to the attitude based on corporative sources, one of the important sources for enterprises is intellectual capitals, particularly in investment companies that are usually benefitted from less tangible sources. Thus, the present study is intended to examine the impact of intellectual capital on financial performance of investment companies which have been accepted in Tehran Stock Exchange Organization (TSEO) within the studied time period (2006-2010) and the selected sample comprises of 28 investment enterprises. In order to measure intellectual capital, Value- Added Intellectual Capital (VAIC) factor, which had been codified by Palick (2000), was used that is one of the paramount and most valuable evaluation techniques for intellectual capital. The results obtained from testing hypotheses in this study that derived by means of Ordinary Least Squares (OLS) regression suggest that intellectual capital has direct and significant effect on financial performance of investment companies and at the same time there is a direct and significant correlation among intellectual capital and future performance

The review on impact of intellectual capital on financial performance of investment companies accepted in Tehran Stock Exchange Organization (TSEO)

The present period is age of knowledge based economy. By virtue of the existing limitations in tangible sources, today role and importance of intangible sources has been highly improved. According to the attitude based on corporative sources, one of the important sources for enterprises is intellectual capitals, particularly in investment companies that are usually benefitted from less tangible sources. Thus, the present study is intended to examine the impact of intellectual capital on financial performance of investment companies which have been accepted in Tehran Stock Exchange Organization (TSEO) within the studied time period (2006-2010) and the selected sample comprises of 28 investment enterprises. In order to measure intellectual capital, Value- Added Intellectual Capital (VAIC) factor, which had been codified by Palick (2000), was used that is one of the paramount and most valuable evaluation techniques for intellectual capital. The results obtained from testing hypotheses in this study that derived by means of Ordinary Least Squares (OLS) regression suggest that intellectual capital has direct and significant effect on financial performance of investment companies and at the same time there is a direct and significant correlation among intellectual capital and future performance

The review on impact of intellectual capital on financial performance of investment companies accepted in Tehran Stock Exchange Organization (TSEO)

The present period is age of knowledge based economy. By virtue of the existing limitations in tangible sources, today role and importance of intangible sources has been highly improved. According to the attitude based on corporative sources, one of the important sources for enterprises is intellectual capitals, particularly in investment companies that are usually benefitted from less tangible sources. Thus, the present study is intended to examine the impact of intellectual capital on financial performance of investment companies which have been accepted in Tehran Stock Exchange Organization (TSEO) within the studied time period (2006-2010) and the selected sample comprises of 28 investment enterprises. In order to measure intellectual capital, Value- Added Intellectual Capital (VAIC) factor, which had been codified by Palick (2000), was used that is one of the paramount and most valuable evaluation techniques for intellectual capital. The results obtained from testing hypotheses in this study that derived by means of Ordinary Least Squares (OLS) regression suggest that intellectual capital has direct and significant effect on financial performance of investment companies and at the same time there is a direct and significant correlation among intellectual capital and future performance

Radiofrequency Catheter Ablation of Atrioventricular Nodal Reentrant Tachycardia: It Is Not Always As It Is Expected

Observation of Coincident arrhythmias is not uncommon but the co-existence of idiopathic verapamil sensitive left ventricular tachycardia (ILVT) with other arrhythmias is very rare. We hereby presented a 30 year old male patient with a history of frequent episodes of palpitations and sustained narrow complex tachycardia. During electrophysiologic study two arrhythmias, one with narrow complexes which was shown to be typical atrioventricular nodal re-entrant tachycardia and the other with wide QRS complexes and right bundle branch block and left axis morphology, compatible with ILVT, were inducible. Radiofrequency catheter ablation of both arrhythmias was done at two consecutive sessions. The patient has remained asymptomatic without antiarrhythmic therapy for the past six months

Identifying Factors Affecting the Acceptance of Mobile Marketing Activities by Customers Using a Meta-Synthesis Approach

Purpose: The aim of the present research is to identify the factors influencing the acceptance of mobile marketing activities by customers using a meta-synthesis approach. Method: The research was conducted with an exploratory and qualitative approach. Using a systematic and meta-synthesis review approach, the researcher analyzed the results and findings of previous researchers and identified the influencing factors on the adoption of mobile marketing by performing the 7 steps of the Sandelowski and Barroso method. In this context, in order to measure reliability and quality control, the Kappa method was used, and its value was identified for the identified indicators at the level of excellent agreement. Findings: The results of the implementation of meta-synthesis steps in Maxqda10 software showed that the factors influencing the acceptance of mobile marketing activities by customers based on the meta-synthesis approach include two general dimensions individual and environmental ones, and these two dimensions include 6 components in total. and there are 33 indicators. Based on these results, the individual dimension includes the components of perceptual factors, personal habits and characteristics, emotional and belief factors, and cognitive factors, and the environmental dimension includes the components of technical factors and social factors. The research results show that marketing is a dynamic field that changes over time. Understanding the effective components at any point in time can increase marketing effectiveness. Mobile marketing combined with traditional and virtual methods has become the most powerful tool even for traditional sellers. conclusion: It can be concluded that proper implementation and digital marketing can help sellers in increasing customer reach and brand awarenes

Comparing the Effects of Hydroxyethyl Starch and Albumin in Cirrhotic Patients with Tense Ascites; a Randomized Clinical Trial

Introduction: Large-volume paracentesis is one of the usual treatments for cirrhotic patients with tense ascites, which may cause different complications including decreased cardiac preload, suppressed renin angiotensin system, inactivation of sympathetic nervous system, electrolyte imbalances, etc. Objective: The aim of this study was to compare the effects of administrating hydroxyethyl starch (HES) and albumin in cirrhotic patients with tense ascites in order to reduce the paracentesis complications. Methods: In the present randomized clinical trial, 108 cirrhotic patients with tense ascites were enrolled. The patients were randomly divided into 3 groups. In group A, albumin 20% with 5 g/L dose of paracentesis fluid, in group B, HES 6% dissolved in saline were administered, and in group C, a combination of albumin 20% and HES 6% with half the dosage administrated to two other groups were prescribed. Then biochemical panel, and liver function tests and renal and electrolyte complications were compared between the groups. Results: The results obtained after intervention did not show significant differences between the groups regarding weight (p=0.102), heart rate and platelet count (both p=0.094), hematocrit (p=0.09), creatinine (p=0.421), serum sodium (p=0.743) and potassium (p=0.147), total bilirubin (p=0.375) and urine volume (p=0.421). Additionally, we concluded that mean arterial pressure of patients who had received albumin was higher than the other 2 groups (p < 0.001). Conclusion: The results of the present study showed the similar effects of HES and albumin in cirrhotic patients with tense ascites undergoing large-volume paracentesis

Comparing the Effects of Hydroxyethyl Starch and Albumin in Cirrhotic Patients with Tense Ascites; a Randomized Clinical Trial

Introduction: Large-volume paracentesis is one of the usual treatments for cirrhotic patients with tense ascites, which may cause different complications including decreased cardiac preload, suppressed renin angiotensin system, inactivation of sympathetic nervous system, electrolyte imbalances, etc. Objective: The aim of this study was to compare the effects of administrating hydroxyethyl starch (HES) and albumin in cirrhotic patients with tense ascites in order to reduce the paracentesis complications. Methods: In the present randomized clinical trial, 108 cirrhotic patients with tense ascites were enrolled. The patients were randomly divided into 3 groups. In group A, albumin 20% with 5 g/L dose of paracentesis fluid, in group B, HES 6% dissolved in saline were administered, and in group C, a combination of albumin 20% and HES 6% with half the dosage administrated to two other groups were prescribed. Then biochemical panel, and liver function tests and renal and electrolyte complications were compared between the groups. Results: The results obtained after intervention did not show significant differences between the groups regarding weight (p=0.102), heart rate and platelet count (both p=0.094), hematocrit (p=0.09), creatinine (p=0.421), serum sodium (p=0.743) and potassium (p=0.147), total bilirubin (p=0.375) and urine volume (p=0.421). Additionally, we concluded that mean arterial pressure of patients who had received albumin was higher than the other 2 groups (p < 0.001). Conclusion: The results of the present study showed the similar effects of HES and albumin in cirrhotic patients with tense ascites undergoing large-volume paracentesis

Smoking Knowledge, Attitude and Behavior of Child Labor Who Live in Tehran during 2013-2014

Background: Children and adolescent smoking is one of the most important health problems in the world. There is a major concern that child labor may generate a pseudo maturity syndrome, including smoking.The current survey focus on smoking behavior, knowledge and attitude of child labor are working in Tehran.Materials and Methods: The study adopted a cross-sectional design, based on a primary pilot descriptive cross sectional study, using GYTS self-administered questionnaire. 816 child labor, which were student of work labor schools or worked as child labor on Tehran parks and crossing roads, were randomly selected using multi stage cluster sampling. DATA analyzed using SPSS v.22 (IBM statistic) software and chi square test to compare the frequency of variables in different groups.Results: 50.6% of our participants were boy and child laboring age varied from 11 to 17 years old. 18.6% of child labor had smoking experience (Confident Interval 95%=17.3-20.1). 9.8% of them were current smoker (CI 95%=8.6-10.9) and 1.2% were current regular smoker (CI 95%=0.9-2.1). Child labor smoking hazard knowledge was evaluated by considering the minimum and maximum score of 10 to 30. Results demonstrated that the mean score of knowledge, attitude and behavior were 17.1±6.2, 36.5±16.1 (range 15-45) and 46.1±3.0 (range 25-75), respectively.Conclusion: Considering to our findings, planning tobacco control program for these specific groups is required, aiming at preventing cigarette smoking by increasing the knowledge and correcting their attitude