علیرضا ایزدی

Profit manipulation by managers is always one of the main concerns of those involved in capital market, given that with the increase in profit manipulation, the quality of financial reporting of companies decreases and as a result, investors' decisions are affected. But there are various factors that can affect this variable, which have been studied in the scientific texts of this field. One of the things that has recently been investigated among financial and accounting topics is the impact of different stages of the life cycle of companies, which can provide more differences from profit manipulation activities in different stages of the company's life cycle. In addition, the type of ownership structures is another case that can change the earnings management activities of companies. The main purpose of the current research is to investigate the relationship between the life cycle, family ownership and earnings management of companies listed on the Tehran Stock Exchange for the years 2016-2021. In terms of purpose, this research is applied, and in terms of data collection method, it is in the descriptive-correlational research group. To check the hypotheses, multivariate regression methods have been used via Eviews8 software and using consolidated data method. The results obtained in this study show that, in general, there is a significant difference between the earnings management of companies in the stages of growth, maturity and decline. Also, there is a significant difference between the real earnings management of family-owned companies in the stages of growth, maturity and decline.

Vitamin D3 reduce the risk of viral infections and Zinc deficiency disrupt the function of the immune system of patients. The purpose of research was to investigate the effect of resistance training and vitamin D and zinc consumption on the levels of lymphocytes in male athletes.

In this semi-experimental research, 32 male athletes ( 20 to 30 years) after receiving two doses of Sinopharm vaccine were voluntarily selected and randomly divided into four groups(n=8): control, resistance training, vitamin D and zinc, resistance training + vitamin D and zinc. The training protocol was implemented for six weeks, three sessions per week with intensity (70% of 1RM in the first week and increasing to 90% of 1RM in the last week). The supplement groups received vitamin D, 50,000 IU for 6 weeks/week, and 5 mg/kg zinc for 6 weeks 5 days a week. Blood samples were taken before and after the training program . The statistical method of multivariate covariance analysis was used at the significance level (P ≥ 0.05).

The mean values of TCD4 and TCD4/TCD8 in the training group decreased and increased in the supplement and training + supplement groups, which were significant compared to the control group (P = 0.003). TCD8 in the experimental groups increased but it was not significant (P=0.65).

performing six weeks of resistance training along with vitamin D and zinc intake improves the performance of the immune system against viral pathogens and increases the effectiveness of the vaccine.

Adipose tissue is known as an endocrine tissue that secretes a large number of adipokines. In addition to regulating fat metabolism, these adipokines play an important role in pathological and physiological processes The aim of this study was to determine the effect of 12 weeks of Concurrent training with caffeine supplementation on C1q/TNF-Related Protein3, C1q/TNF-related protein 9، Adipoline, Mayonctin and insulin resistance in postmenopausal women.

In this quasi-experimental study 44 postmenopausal women (46-58 years) were selected and divided in to Four groups (Control, Caffeine, training, training + Caffeine.Twelve weeks training, 3 sessions per week included continuous aerobic exercises (20 min, 65-75% of HRR), and circular resistance training (10 stations with 70% 1RM). The aerobic training included 20 min duration with 65-75% HRR per session and the resistance training program included 10 stationary exercise as did circular with 70% 1RM.6 milligrams of caffeine per kilogram of body weight (2 to 3 mg) was given orally to supplemental groups.

The results showed a significant increase in CTRP-12, CTRP-15 and significantly reduced insulin resistance in obese postmenopausal women. CTRP-3 and CTRP-9 not change significantly.

12 weeks of Concurrent training with caffeine consumption can be an effective factor for optimal changes in CTRP-12, CTRP-15 and insulin resistance in obese postmenopausal women.

Clubs budget is reached to unprecedented figures in the tens or even hundreds of million dollars. As the clubs moved on to the commercial nature of their sporting nature, such a situation requires a transformation of the traditional features of the football industry. In order to prioritize marketing strategy of Premier League football clubs, the comments of 53 executives of clubs, marketing committee, officials and sports marketing football clubs experts were collected through self-designed questionnaires. Experts confirmed the questionnaire validity and respectively their reliability were confirmed due to inconsistency ratio of questionnaires that are less than (0.1). The results showed that developing a strategic marketing programs for premier league clubs matcher with the approach of maximum absorption advertising and sponsorship, developing the club comprehensive system and improving opportunities for private investment sectors are in priority second to fourth in the premier league. Developing stimulus plan to enter foreign top players in the premier league is the lowest priority.

The aim of this study is to develop a strategic marketing plan for Premier League football clubs based on SWOT analysis. The methodology is based on collection of data and descriptive survey based on functional objective. A total number of 53 which is clubs managers (n = 18), clubs Marketing Committee (n=10) and sports marketing experts (n=25) participated voluntarily in the study with using purposive sampling. The survey instrument of the study was a questionnaire made up of internal and external factors marketing strategy League and consists of 60 questions. The validity and reliability confirmed by 10 experts in this field through Cronbach's alpha coefficient was 0.87. The data was analyzed by descriptive and analytic statistics of Friedman Test Method for Ranking of League football's marketing strategies factor. Results showed that due to internal factors (strengths and weaknesses) and external factors (opportunities and threats) and resulting in SWOT strategic analysis, marketing position in football was offensive and the most important purpose according to Friedman's test, was to develop supportive, facilitative and encouraging rules, for participants in the field of Marketing football League .According to this target in order to counter the threat, taking advantage of environmental opportunities, is to eliminate weaknesses and enhance strengths in marketing football and apply strategies appropriate to the objectives of revenue for football.

The effect of different connector sizes on all-ceramic systems is controversial. The aim of this investigation was to evaluate the effects of different connector sizes on fracture resistance of zirconium oxide posterior bridges.
In this experimental–laboratory study, 24 posterior zirconia bridges and eight posterior metal-ceramic implant-supported bridges (control group) were manufactured by CAD/CAM software to replace a second premolar. The specimens were divided into four groups, each with a different connector size. After one day storing in artificial saliva and applying thermal cycling, the fracture load in specimens was measured. Tukey HSD and ANOVA were used for data analysis.
The mean fracture resistance of the metal-ceramic group was significantly higher than the all-ceramic groups. In Zir/CAD/CAM groups, the mean fracture resistance of the group with 4×4 mm connector size was significantly higher compared to the groups with 3×3 mm and 2×3 mm connector sizes.
The mean fracture load values of zirconia specimens were significantly affected by connector size.

The use of narcotics such as opium exposes addicts as susceptible targets of different diseases so that they might easily be exposed to different diseases such as fungal infections. The present study aimed to investigate the effects of addiction to opium and fungal infection on plasma levels of certain cytokines including interleukin-4 (IL-4), IL-6, IL-17, Interferon gamma (IFN-γ) and transforming growth factor-β (TGF-β).
Present study included 72 individuals who were divided into 4 groups: 1) opium-addicted with fungal infection; 2) opium-addicted without fungal infection; 3) non-opium-addicted with fungal infection; and 4) normal individuals (non-opium-addicted and non-fungal infection). The fungal samples, after being detected and confirmed by a physician, were prepared based on clinical symptoms and then analyzed by direct smear and culture method. The measurement of the plasma level of cytokines was done by enzymelinked immunosorbent assay (ELISA) method.
Findings: The comparison of the mean of the plasma level of cytokines showed that addiction to opium and fungal infection had significant effect on the plasma levels of IL-17, IFN-γ, TGF-β cytokines in all studied groups. The interaction of addiction to opium and fungal infection was only significant in the case of plasma level of IL-6.
Addiction to opium and fungal infection, either separately or simultaneously, poses significant effect on the immune system and causes disorders in the cytokine network and the immune system and also provides a suitable environment for fungal infection.

Introduction & The ability of dentist to select appropriate tooth color is one of the most important factors in cosmetic dentistry. The aim of this study was to examine the cumu-lative error in reconstruction of colors from shade selection to crown fabrication. In this cross-sectional study, Easyshade2 device was used to investigate the changes of color. 50 dentistry students were invited to select the color. L, a, b parameters of Vita lumin color samples were measured by Easyshade2 and the differences between them and L, a, b defined in the device memory for the color sample were recorded. Students se-lected the color using Vita lumin color samples. Tooth color was recorded by Easyshade2 and after PFM fabrication, color of FPD was measured by laboratory the results were ana-lyzed using one way ANOVA and student t-test. The mean error of the students compared with the control was about 9. Mean error of the students in comparison with the glaze was 7.6. The maximum cumulative error was re-lated to the student's error with the control (gingival) (?E= 14.4) and minimum error was re-lated to the cumulative student error with the glaze (incisal) (?E= 5.7). Differences be-tween the students and Easyshade2, Easyshade2 and the glaze or the students and the glaze were statistically significant (P<0.05). There are significant differences between the selected colors of the students, easy-shade2 and color of FPD was fabricated by the laboratory. The maximum cumulative error was related to the selection of color of gingival third by the students compared with the control. (Sci J Hamadan Univ Med Sci 2014; 21 (3): 218-224)

Introduction & Chemical disinfectants should have minimum side effects on the denture base surface so they can reduce the amount of plaque accumulation. This study evaluates the effect of chemical disinfectants (glutaraldehyde 2% and sodium hypochlorite 1%، 2. 5% and 5. 25%) on surface roughness of heat cure acrylic denture. Fifty specimens were fabricated with the dimensions of 3. 1 × 70. 2× 10. 2× mm from heat polymerized denture base resin. Specimens were randomly assigned to 5 groups (n=10). A group was considered as control group and the other groups were immersed in one of the disinfectants for 10 minutes and then surface roughness of the specimens was measured by profilometer. Data were collected and statistically analyzed by one-way ANOVA test. The surface roughness of specimens immersed in glutaraldehyde was minimum (0. 53± 0. 14 µ) and had no significant difference with the control groups (P> 0. 05). The mean surface roughness of the specimens immersed in sodium hypochlorite 5. 25% was maximum (1. 06 ± 0. 16 µ) and had a significant difference with the other groups (P= 0. 000). The surface roughness of heat polymerized denture base resin subjected to sodium hypochlorite 5. 25% increased significantly.

In PFM restorations, marginal coverage of the metal framework with porcelain, without producing an overcontoured margin is necessary to enhance esthetics. The aim of this study was to evaluate the marginal integrity of a porcelain fused to base metal crown after extension of porcelain to the border of the margin. Thirty brass standard dies were prepared and divided into 3 groups of 10, based on different finishing lines: 90° shoulder, 1.2-mm-wide 135° slopping shoulder, 1.2-mm-wide and shoulder, 0.7-mm-wide with a 450 bevel, 0.5 mm-long. For each die a brass cap was fabricated according to the specific finishing line to accommodate a 0.5 mm thickness. Two metal copings were made on each die which were used as test and control samples. The marginal gap of each coping was measured at 4 points under a reflective microscope after casting and oxidation. Porcelain was applied and extended to the border of the margins in the test group and 0.5 mm short of the borders in the control group. Marginal gaps were measured once more at the same points after porcelain firing. Statistical analysis was performed using t-test. The marginal gaps of all copings increased after porcelain firing. Extension of porcelain to the border of the margins did not significantly increase the marginal gaps. These results indicated that porcelain can be extended to the border of the crown’s margin without producing a significant increase in the marginal gap.