Intellectual capital measuring methods

Generally, two main methods exist for valorization of a company based on the financial statements (balance sheet) of the company or based on the market value. Nowadays the gap between these two values has increased so much and often the value is much higher than the book value of the companies. One the main reasons for this gap is the intellectual capital of the companies which are not considered in financial statements of the companies. Due to the perception and determination of actual monetary value of the company, the value of profits and financial related factors and intellectual capital should be estimated. In fact, this estimate should include three components of strategic analysis, financial statements analysis and anticipation of future development. In this article, 17 models of intellectual capital measuring models are surveyed

Intellectual capital measuring methods

Generally, two main methods exist for valorization of a company based on the financial statements (balance sheet) of the company or based on the market value. Nowadays the gap between these two values has increased so much and often the value is much higher than the book value of the companies. One the main reasons for this gap is the intellectual capital of the companies which are not considered in financial statements of the companies. Due to the perception and determination of actual monetary value of the company, the value of profits and financial related factors and intellectual capital should be estimated. In fact, this estimate should include three components of strategic analysis, financial statements analysis and anticipation of future development. In this article, 17 models of intellectual capital measuring models are surveyed

The Effect of Physicochemical Surface Treatment Methods on Bond Strength of Zirconia to Resin Cement: A Review of the Literature

Objective: Zirconium oxide has gained the spotlight during the recent years as a high strength ceramic material. However, despite its mechanical superiorities, it forms a weak bond with different synthetic substrates and tissues due to its neutral nature and resistance against chemical agents. Therefore, it is important to improve the bonding technique in order to prevent microleakage and increase retention and fracture resistance of the restoration.Literature Review: Since the discovery of zirconium oxide, several surface treatment methods have been evaluated to increase its bond strength to resin cement such as surface grinding with micro- abrasion, burs or abrasive papers, tribochemical silica coating, silicoating, glass micropearls, glaze- on technique, selective infiltration etching, hot etching and use of phosphate ester monomers. The mentioned techniques and related articles are reviewed and discussed in the present study.Conclusion: Despite extensive studies, no consensus has been reached about a specific treatment as the standard protocol for improving the bond strength of zirconia restorations

The Effect of Different Coating Methods on Resin Band Strength to Zirconia

Objective: A clinical challenge of using zirconia frameworks is to achieve adequate bond with different substrates. This study aimed to evaluate the effect of bioglass and silica coating of zirconia substrates on microshear bond strength of resin cement to tetragonal zirconia.Methods: This laboratory experimental study was conducted on zirconia discs. A total of 120 YTZP zirconia (Zirkonzahn) discs were fabricated and based on surface treatments were categorized into 8 groups of 15 including 1. Control, 2.Sandblast, 3. Etch + bioglass powder coating, 4. Silane + etch + bioglass powder coating, 5. Etch + bioglass slurry coating, 6. Silane + etch+ bioglass slurry  coating.7. Silane + colloidal silica coating, and 8. Silane + etch + colloidal silica coating. Samples were subjected to microshear bond strength testing. In coated groups, thickness of the coating was measured as well. Kruskal Wallis test and ANOVA were applied for intragroup statistical analysis and Dunnett’s test and Mann Whitney U test were used for pairwise comparisons.Results: The mean bond strength of silica-coated samples was significantly lower than the sandblasted specimens (p<0.001). No significant difference was detected in the mean bond strength between specimens with different glass coatings and sandblasted samples. In other words, bond strength of sandblasted and different glass-coated samples was not significantly different. The thickness of coating in the slurry group was significantly less than in other groups.Conclusion: Bioglass coating could effectively increase the bond strength of resin cement to  zirconia in short-term

Depression, Anxiety, Stress, and their Associated Factors among Iranian Physical Therapists during COVID-19 Pandemic: An Onlinebased Cross-sectional Survey

Background: Most physiotherapy treatments require direct contact with patients, which could predispose physical therapists to the transmission of infection. The present study aimed to investigate the depression, anxiety, and stress of physical therapists during the coronavirus disease 2019 (COVID-19) pandemic.Method: A cross-sectional, web-based survey was applied during the pandemic. The survey was completed by 135 physical therapists working in Iran. The depression-anxiety and stress scale 21 (DASS-21) was used to evaluate their depression, anxiety, and stress statuses. A multiple regression analysis was used to identify the demographic characteristics factors related to depression, anxiety, and stress.Results: The results showed that 43.7%, 43.8%, and 54.8% of physical therapists had severe and very severe levels of depression, anxiety, and stress, respectively. In addition, female physical therapists had higher levels of depression, anxiety, and stress. The level of anxiety was higher in physical therapists working in hospitals and those with more work experience.Conclusion: Our findings indicated that COVID-19 resulted in high levels of depression, anxiety, and stress in Iranian physical therapists. Therefore, the mental health of physical therapists should be regularly monitored, and the proper support and training in coping strategies should be provided for them

The Viability and Pro Apoptotic Effect of Green Tea on Breast Cancer Cell Line (SK-BR-3) and Human Fibroblast Cells (HU-02)

Background and Aim: Breast cancer is one of the most common types of cancers and is the second leading cause of death form of cancer in women. In recent years, many scientific and medical studies have shown that Green tea has anti-proliferative, anti-mutagenic, anti-oxidant, antibacterial and antiviral effects. Some Green tea polyphenols have anti-cancer activity. In the present study, the effect of Green tea extract was evaluated on the Breast cancer cell line (SK-BR-3) and compared with human fibroblast cell line (HU-02). Materials and Methods: SK-BR-3 and HU-02 cell lines were treated for 24, 48 and 72 hours with different concentrations of Green tea (50, 100, 200, 400 and 800 μg/ml). Then, Bioavailability was analyzed by MTT kit and Apoptosis was analyzed by flow cytometry using an Annexin V-FITS Kit. Results: With increasing concentrations of Green tea extract in dose and time dependent manner, bioavailability of cells showed a decrease as compared to control group. Increased incidence of apoptosis was significantly higher in other experimental groups than the control group, while the concentration of 800 μg/ml of Green tea extract was more effective in SKBR3 cell line. Green tea did not show significant effect in HU-02 cells. Conclusion: Due to the fact that cell proliferation and abnormal apoptosis are one of the main characteristics of cancer cells, Green tea can be used to reduce cell proliferation and increase apoptosis in prevention and treatment of Breast cancer

Kinetic analysis of drug release from nanoparticles

PURPOSE. Comparative drug release kinetics from nanoparticles was carried out using conventional and our novel models with the aim of finding a general model applicable to multi mechanistic release. Theoretical justification for the two best general models was also provided for the first time. METHODS. Ten conventional models and three models developed in our laboratory were applied to release data of 32 drugs from 106 nanoparticle formulations collected from literature. The accuracy of the models was assessed employing mean percent error (E) of each data set, overall mean percent error (OE) and number of Es less than 10 percent. RESULTS. Among the models the novel reciprocal powered time (RPT), Weibull (W) and log-probability (LP) ones produced OE values of 6.47, 6.39 and 6.77, respectively. The OEs of other models were higher than 10%. Also the number of errors less than 10% for the models was 84.9, 80.2 and 78.3 percents of total number of data sets. CONCLUSIONS. Considering the accuracy criteria the reciprocal powered time model could be suggested as a general model for analysis of multi mechanistic drug release from nanoparticles. Also W and LP models were the closest to the suggested model RPT

Effect of Laser Irradiance and Fluoride Varnish on Demineralization around Dental Composite Restorations

Introduction: This study aimed to assess the effects of CO2 and erbium-doped yttrium aluminum garnet (Er:YAG) lasers with and without fluoride varnish on demineralization around composite restorations.Methods: This in vitro experimental study evaluated 96 extracted human premolars. After preparation and restoration of class V cavities in the buccal surface of the teeth with composite resin, they were randomly divided into 8 groups of control, CO2 laser (L1), CO2 laser-NaF (L1F), NaF-CO2 laser (FL1), Er:YAG laser (L2), Er:YAG laser-NaF (L2F), NaF-Er:YAG laser (FL2) and NaF (F). The entire surface of the teeth, except for the restored cavity in the buccal surface and 1 mm around the margin, was coated with two layers of nail varnish. The teeth then underwent pH cycling for 10 days (3 hours in demineralizing solution and 21 hours in remineralizing solution) to artificially induce demineralization. The amount of calcium and phosphorous released into the cariogenic solution was quantified using atomic absorption spectroscopy and spectrophotometry. The Vickers hardness tester was used to measure the hardness of the tooth structure adjacent to composite restoration. Data were analyzed using one-way ANOVA and Tukey’s test.Results: The four groups of L1F, FL1, FL2 and L2F showed minimum loss of calcium and phosphorous ions, and the mean hardness of FL1 and FL2 groups was higher than that of other groups.Conclusion: The CO2 and Er:YAG lasers alone have no significant effect on the resistance of tooth structure to cariogenic solution. However, they can exert a synergistic effect when used along with NaF varnish. Fluoride varnish applied prior to laser irradiation confers further resistance to the tooth structure and positively affects its hardness

Evaluation of CD26/DPPIV level in the serum of lupus nephritis patients

Abstract Background: Lupus is one of the most common autoimmune diseases. IFN-α as an important factor in the pathogenesis of lupus has been introduced. Also, CD26 with its enzymatic activity has many roles in the regulation of immune responses. In the current study, we investigated the level of CD26 and IFN-α in the serum of SLE patients. Materials and methods: In this case-control study, 46 SLE patients and 44 sex and age-matched controls enrolled. Patients were grouped into subgroups of active patients (n=24) and inactive (n=22), or nephritis patients (n=17) and non-nephritis patients (n=29). Serum level of sCD26 and IFN-α were measured by ELISA and the Mann-Whitney test was used for statistical analysis. Results: Difference between patients and controls in serum levels of CD26 (438.96±137 vs. 579.66±409 ng/mL) and IFN-α (73.93±31.7 vs. 62.36±7.5 pg/mL) was not significant. Additionally, the concentration of sCD26 between active and inactive patients was not significant. A significant elevated level of sCD26 was observed in patients with nephritis vs. non-nephritis patients (771.4±553 vs. 467.26±243 ng/mL, p<0.05). Conclusion: In regards to the roles of sCD26, significant elevation in sCD26 level in lupus nephritis patients could be considered as a sign of anti-inflammatory responses. Therefore, measurement of serum sCD26 as a biomarker can define new criterion for measuring anti-inflammatory responses