Replacing IFRS instead of Iranian accounting standard

Accounting standards, are rules governing how to do accounting work, and specify what information must be provided in financial reporting. The main objective of this study was to compare the stronger accounting standards against weaker accounting standards which in this study, we compare accounting standards of Iran and international standard in terms of Rents. The population of the research is institutions member of accounting community; that to collect theoretical principles of the study, library methods and to collect statistical information, questionnaires were used. Cronbach's alpha coefficient was used for validity and reliability of questionnaire, and to analyse the data, Student's t-test, Kolmogorov - Smirnov test and Friedman test was used. SPSS21software was used to analysis. Time limit of this research involves the second half of 2016. The population of the investigation includes audit firms of Certified Public Accountants community. Findings from analysis of statistical data are at 95% reliability level, which reject us hypothesizes based on non-reliability, unsuitability and lack of understanding. We conclude that Iran's accounting standards relative to international standards from the perspective of professional judgment of auditors to determine the rent type, in terms of degree of reliability, intelligibility, functionality is more appropriate

Metformin pretreatment enhanced learning and memory in cerebral forebrain ischaemia: the role of the AMPK/BDNF/P70SK signalling pathway

Context Metformin induced AMP-activated protein kinase (AMPK) and protected neurons in cerebral ischaemia. Objective This study examined pretreatment with metformin and activation of AMPK in molecular and behavioral levels associated with memory. Materials and methods Rats were pretreated with metformin (200 mg/kg) for 2 weeks and 4-vessels occlusion global cerebral ischaemia was induced. Three days after ischaemia, memory improvement was done by passive avoidance task and neurological scores were evaluated. The amount of Brain-Derived Neurotropic Factor (BDNF) and phosphorylated and total P70S6 kinase (P70S6K) were measured. Results Pretreatment with metformin (met) in the met + ischaemia/reperfusion (I/R) group reduced latency time for enter to dark chamber compared with the sham group (p < 0.001) and increased latency time compared with the I/R group (p < 0.001). Injection of Compound C (CC) (as an AMPK inhibitor) concomitant with metformin reduced latency time in I/R rats compared with the I/R + met group (p < 0.05). Neurological scores were reduced in met treated rats compared with the sham group. Pretreatment with metformin in I/R animals reduced levels of pro-BDNF compared with the I/R group (p < 0.001) but increased that compared with the sham group (p < 0.001). The level of pro-BDNF decreased in the met + CC + I/R group compared with the met + I/R group (p < 0.01). Pretreatment with metformin in I/R animals significantly increased P70S6K compared with the I/R group (p < 0.001). Conclusion Short-term memory in ischaemic rats treated with metformin increased step-through latency; sensory-motor evaluation was applied and a group of ischaemia rats that were pretreated with metformin showed high levels of BDNF, P70S6K that seemed to be due to increasing AMPK. © 2016 Informa UK Limited, trading as Taylor & Francis Group

Heat transfer through heat exchanger using Al₂O₃ nanofluid at different concentrations

This article reports an experimental study on the forced convective heat transfer and flow characteristics of a nanofluid consisting of water and different volume concentrations of Al₂O₃ nanofluid (0.3–2)% flowing in a horizontal shell and tube heat exchanger counter flow under turbulent flow conditions are investigated. The Al₂O₃ nanoparticles of about 30 nm diameter are used in the present study. The results show that the convective heat transfer coefficient of nanofluid is slightly higher than that of the base liquid at same mass flow rate and at same inlet temperature. The heat transfer coefficient of the nanofluid increases with an increase in the mass flow rate, also the heat transfer coefficient increases with the increase of the volume concentration of the Al₂O₃ nanofluid, however increasing the volume concentration cause increase in the viscosity of the nanofluid leading to increase in friction factor

Open the Windows toward Somatic Embryogenesis of Leaf Explants of Persian Walnut (Juglans regia L.)

Abstract: Leaves from in vitro proliferating shoots of cvs. Chandler and Hartley of Persian walnut were cultured on MS and NN media supplemented with BA and NAA. Three light conditions including darkness, low light intensity and modified light intensity were used. Most of the calli were friable and non-embryonic in all three conditions. Rate of callogenesis depended on cultivar, culture medium, light conditions, and interaction between them. In the sixth week, all individual effects and interaction effects were significant and the highest rate of callogenesis were achieved from cv. Hartley on NN medium in the darkness and low light intensity conditions and the lowest one was in cv. Chandler on MS medium in the low light intensity and on NN medium in the modified light intensity conditions. However, in the tenth week, just individual effects of cultivars, light conditions, and media were significant and rate of callogenesis in Hartley, NN medium and dark conditions were more than Chandler, MS medium and other light conditions. Three months after culturing of leaf explant on plant-growth-regulator-free media, gradually, frequency of callogenesis decreased. Browning of explants and calli was more in the MS media, cv. Chandler and darkness or low light intensity conditions. At the end of five months after initial culture, no embryo was formed from these calli

Integration of a conical frustum PCM system for enhanced thermal energy storage in a diesel engine cogeneration system

An effective heat storage system was achieved by fabricating a 400-L cylindrical thermal energy storage (TES) tank equipped with 9 conical frustum containers. These conical frustum containers with PCM (CFC-PCM) contain paraffin wax in the upper third of the tank and water as the heat transfer fluid (HTF) in the circulation process. The TES tank was integrated with a 40 kW diesel generator, and experiments were conducted by operating the engine at six different loads. During the charging process, heat was recovered from the engine exhaust gases and jacket cooling water. The performance parameters were evaluated and reported based on the transient behavior of a hybrid sensible/latent TES tank under the charging process. The results showed that at 72.55% of the engine peak load, the energy utilization factor (EUF) and the exergy efficiency of the system were 91.17% and 81.22%, respectively. Although adding PCM to water only resulted in a 3% enhancement in heat storage capacity, it improved the durability of heat charging by providing thermal stratification and increasing charging efficiency compared to the reference state in some of the studied cases

Cerium and samarium blocked antioxidant enzymes in wheat plants

Abstract This work was conducted to study positive and negative impacts of cerium (Ce) and samarium (Sm) on two cultivars (Arta and Baharan) in wheat plant. Symbols of stress such as proline, malondialdehyde (MDA) and antioxidant enzymes, which may be complicated in the suppression responses of plants, were also studied. Wheat plants were exposed to 0, 2500, 5000, 7500, 10,000 and 15,000 μM of Ce and Sm for 7 days. The growth enhanced in plants treated with lesser Ce and Sm concentration (2500 μM) and declined in plants treated with upper concentrations as compared to untreated plants. The treatment with 2500 μM of Ce and Sm increased dry weigh in Arta by 68.42 and 20% and in Baharan by 32.14% and 27.3%. Thus, Ce and Sm had hormesis effect on growth in wheat plants. According to plant’s growth parameter patterns, Arta cultivar had more sensitive to Sm than to Ce, whereas Baharan cultivar had sensitive to Ce than to Sm. Our results indicated impact of Ce and Sm on proline accumulation depended on the dosage of Ce and Sm. It was observed that Ce and Sm accumulated in wheat plants at higher exposure doses. Increment of MDA content by Ce and Sm treatments showed that these metals caused oxidative stress in wheat plants. Ce and Sm blocked enzymatic antioxidant system (superoxide dismutases, peroxidase and polyphenol peroxidase) in wheat. In wheat plants treated with lower Ce and Sm concentrations higher amounts of non-enzymatic antioxidant metabolites were detected. Thus, we showed the potential negative impact of unsuitable utilization of REEs in plants and suggested growth and interruption in physiological and biochemical mechanisms as a possible factor to recognize the underlying toxicological processes

The Effects of Flaxseed Oil Omega-3 Fatty Acids Supplementation on Metabolic Status of Patients with Polycystic Ovary Syndrome: A Randomized, Double-Blind, Placebo-Controlled Trial

Abstract Objective This study was conducted to evaluate the effects of flaxseed oil omega-3 fatty acids supplementation on metabolic status of patients with polycystic ovary syndrome (PCOS). Methods: This randomized double-blind, placebo-controlled trial was conducted on 60 women with PCOS according to the Rotterdam criteria aged 18–40 years old. Participants were randomly assigned into two groups to receive either 1,000 mg flaxseed oil omega-3 fatty acids (n=30) or placebo (n=30) twice a day for 12 weeks. Metabolic, endocrine, inflammatory factors were quantified at baseline and after the 12-week intervention. Results: After the 12-week intervention, compared to the placebo, flaxseed oil omega-3 supplementation significantly decreased insulin values (−2.6±7.7 vs.+1.3±3.9 µIU/mL, P=0.01), homeostasis model of assessment-estimated insulin resistance (−0.7±1.7 vs.+0.3±0.9, P=0.01), mF-G scores (−1.2±1.7 vs. -0.1±0.4, P=0.001), and increased quantitative insulin sensitivity check index (+0.01±0.02 vs. −0.01±0.02, P=0.01). In addition, supplementation with flaxseed oil omega-3 resulted in significant decreases in serum triglycerides (−5.1±20.9 vs.+9.7±26.1 mg/dL, P=0.01), VLDL-cholesterol (−1.0±4.2 vs.+1.9±5.2 mg/dL, P=0.01) and high-sensitivity C-reactive protein (hs-CRP) (−1.6±3.1 vs.+0.2±1.5 mg/L, P=0.004) compared to the placebo. We did not see any significant effect of flaxseed oil omega-3 supplementation on hormonal and other lipid profiles, and plasma nitric oxide levels. Conclusions: Overall, flaxseed oil omega-3 supplementation for 12 weeks in women with PCOS had beneficial effects on insulin metabolism, mF-G scores, serum triglycerides, VLDL-cholesterol and hs-CRP levels, but did not affect hormonal and other lipid profiles, and plasma nitric oxide levels. Key words: Flaxseed oil supplementation - metabolic status - polycystic ovary syndrome