فهرست مطالب seyed ehsan hosseini

Subject and Purpose of the Article: 

The current research has identified and ranked the obstacles to the establishment of human resources accounting system in Mashhad University of Medical Sciences.

Effective background barriers, based on previous studies and based on the opinions of the expert team, there are 22 indicators in 6 dimensions, among the 40 selected and verified components that have been studied with the mechanism of two matrix-based questionnaires. To design the questionnaire, the interview mechanism and the opinions of the expert team including 15 experts from the accounting field of Research.

All the combined opinions of the subjects indicated the highest (worst) ranks for the lack of skilled and specialized forces and the lack of research works; But; The lack of awareness of the contradiction of human resource utilization costs with the principle of conformity in accounting and the lack of awareness of the possibility of reporting human resources as an asset in the balance sheet have the lowest (best) ranks.

Conclusion, Originality and its Contribution to the Knowledge: 

The results of the research showed that expertise and skill can be one of the most important influencing factors in the accounting system Therefore, this research can be effective for better planning in recruitment and also in financial reports by presenting obstacles and modeling factors of human resource accounting in the University of Medical Sciences.

The aggregation of clonal plasma cells causes plasma cell neoplasms, which vary in severity and clinical outcomes. The present research focused on the epidemiological, clinical, immunologic, and cytogenetic characteristics of plasma cell neoplasms.  In this five-year retrospective cross-sectional study, demographic information such as age and sex, calcium elevation, renal insufficiency, anemia, and bone lesion (CRAB) characteristics, as well as laboratory data including bone marrow and peripheral blood film results, immunohistochemistry, flow cytometry, and cytogenetic study outcomes were collected at Shiraz University of Medical Sciences, Shiraz, Iran. The collected data were analyzed using SPSS Statistics software (version 20.0). Descriptive statistics were reported as numbers, percentages, and mean±SD. 417 newly diagnosed plasma cell neoplasm patients were confirmed by bone marrow or other tissue biopsy tests. 279 patients were men (66.9%). The most prevalent age group was 60-64 years old (18.46%). Plasma cell myeloma (PCM) affected 355 (85.13%) patients, while monoclonal gammopathy of undetermined significance (MGUS) affected 6 (1.43%) patients. Solitary plasmacytoma was seen in 56 (13.42%) patients. At the time of diagnosis, 119 (33.52%) of 355 PCM patients were asymptomatic, whereas 236 (66.47%) patients had at least one CRAB symptom, 55 (15.49%) had two or more, and 14 (3.94%) had three or more. There were 7 (1.97%) cases of amyloidosis. Cytogenetic abnormalities were found in 51.28% (40/78) of the patients. Twenty-one individuals (52.5%) were hyperdiploid with multiple trisomy, while 19 (47.50%) were not.  When diagnosed, Iranian PCM patients might have more advanced disease. PCM was more prevalent in young adults, and hyperdiploid was the most common cytogenetic finding in this investigation.

The notion of bureaucracy is derived from the French word Burecratie, which is made up of two words: Bureau meaning desk and cratie meaning power. In 1759, Vincent de Gournay introduced this term to the socio-political terminology of France. Divansalary is the Persian equivalent of this term which refers to an organization which operates within the framework of law. In his Shabneshini-e-Bashokouh, a collection of twelve short stories, Sa’edi centralizes Bureaucratic life and order to conduct a psychopathology of clerks using an ironic and humorous language. Through characterizing his fictional characters as psychopathic, belittled, and illusioned people, Sa’edi criticizes the framework of Iranian official order in the late 1330s. In the present study, we aim to examine the author’s individual ideology in his creation of his critical attitude toward clerical life through Shabneshini-e-Bashokouh, Khabha-e-Pedaram, Dayere-e-Dargozashtegan and Mofattesh through processing and analyzing the fictional space. To this purpose, in order to analyze the story space, we have used Jean Weisgerber’s theories which are based on the mutual connection between human and space. Weisgerber believes that space should not be regarded as just a framework or décor in a literary work. It should rather be considered as a main character in the story. He believes it’s only through seeing story space as a character and analyzing it that we can get to the real meaning of a literary piece.

The management's ability to use resources, through creating a sustainable competitive advantage, is a factor in increasing intellectual capital and, as a result, increasing the value of the company, and capable managers have more motivation to invest more favorably in intellectual assets, which can also improve the company's performance. The purpose of this research is to investigate the effect of management ability on the increase of investment in intellectual capital according to the life cycle of companies listed on the Tehran Stock Exchange. The current research is applied in terms of purpose, and in terms of methodology, it is descriptive of causal (post-event) correlation. To test the hypotheses of the research, 149 companies were selected from 2012 to 2021 using the systematic elimination sampling method from among all the companies admitted to the Tehran Stock Exchange. To test the hypotheses of this research and determine the relationship between independent and dependent variables, econometric models have been used and the relevant hypotheses have been investigated using the panel multivariate regression method. The findings of the research show that management ability increases intellectual capital. Also, the CEO's job concern (the CEO's lack of influence) increases the positive effect between management ability and intellectual capital. Contrary to that, the job concern of the CEO (the decline stage of the company in the life cycle) does not have a significant effect on the relationship between management ability and the increase of intellectual capital.

In traditional Persian medicine, an herbal cold remedy containing Sugarcane, Black Myrobalan, and mastic is mentioned and it was being widely provided by grocery stores. With the advent of the COVID-19 pandemic, the increased desire for this traditional remedy has led to a debate in society. Huge parts of the Iranian population have started using this remedy for the treatment of COVID-19; while no study has evaluated its efficiency and possible side effects. Thus, we aimed to evaluate the effects of Sugarcane, Black Myrobalan, and Mastic‏ ‏herbal medications for COVID-19 patients. This was a double-blinded randomized clinical trial study conducted over three months from May 2020 to July 2020 in SARS-COV2 PCR positive patients admitted in the COVID-19 ward of Peymaniyeh Hospital in Jahrom, Iran. Patients with severe COVID-19 infection were not recruited. The intervention group received the routine COVID-19 treatment protocol and the herbal supplement received the combination of black myrobalan and mastic and sugarcane, twice a day (3 g of herbal supplement). Study groups were compared in terms of demographic variables, vital signs, and clinical and laboratory variables for safety and efficiency assessment. Seventy-two patients with COVID-19, divided into intervention (n=37) and control (n = 35) groups were studied. Intervention and control groups had not any significant difference in terms of baseline characteristics. The time-to-event analysis revealed a statistically significant difference in 4 symptoms of cough, fever, dyspnea, and myalgia (P<0.05). There was no significant difference in averaged O2 vital signs between the two groups (P>0.05). The Control group in comparison to the intervention group had a significantly lower decrease in C-reactive protein during 7 days (P<0.05). Patients in the herbal supplement group were hospitalized for 4.12 days and patients in the control group were hospitalized for 8.37 days (P=0.001). ICU admission and death only happened in 3 (8.6%) patients of the control group. This study showed that the proposed herbal remedy could be applied as supplementation to conventional management of COVID-19 patients with mild disease, while more research is needed for clinical application of this remedy.

It is no secret to any knowledgeable manager that in today's dynamic and competitive environment, it’s absolutely essential to use the right strategy against the competitors. Following the right competitive strategy in such a market will lead to the consolidation of the organization's position in the industry and will improve the organization's performance. The purpose of this study is to investigate the effect of cost management and differentiation strategies on the risk of companies listed on the Tehran Stock Exchange. In this research, the criteria of differentiation and cost management strategy are independent variables, the criteria of company risk is dependent variable, and the effectiveness of risk management as well as the intellectual capital are considered as moderator variables. The statistical population of the study included all companies listed on the Tehran Stock Exchange in a period of 10 years in the 1390s. Systematic elimination was applied to select a statistical sample of 1270 observations. Fitting of the model and testing of the hypotheses was carried out using modeling structural equations in Smart PLS software. The results of the hypothesis testing indicated that there is no significant relationship between cost management strategy and risk management, and intellectual capital does not have a significant effect on this relationship. But there is a negative and significant relationship between differentiation strategy and company risk.

The main purpose of this article is to examine performance of the accruals trading strategy. According to Accruals trading strategy, investor is taking a long position in firms with relative low accruals level and is taking a short position in firms with relative high accruals level. Specifically the study examines the possibility of earning excess return and excess risk adjusted return implementing the traditional accruals strategy and percent accruals strategy. For this purpose, we collect monthly data of 236 companies listed in Tehran Stock Exchange for the years 2011-2018. The hypotheses were tested using hedge portfolio method and t-student test. The findings show that implementing the percent accruals strategy, results in earning excess return and excess risk adjusted return. Furthermore implementing the traditional accruals strategy, results in earning excess return. But earning excess risk adjusted return implementing the traditional accruals strategy, was not verified. Since earning excess return in the efficient market that has no anomalies, is not possible, so the findings show that there is accruals anomaly in Tehran Stock Exchange. Furthermore the results show that percent accruals strategy is more productive than traditional accruals strategy.

Public procurement has a significant role in the economy of each country and its importance caused some international organizations such as UN, WTO, have also adopted regulations in this regard. In many studies, the principle of transparency is one of the key principles governing public procurement. Transparency means being aware of the decisions of public officials, which has been the legal attention in recent decades and has been considered a component of good governance, which has various dimensions. Transparency in public procurement means that information on the public procurement process must be available to everyone: contractors, suppliers, service providers and the public at large, unless there are valid and legal reasons to keep certain information confidential. This issue closely related to citizenship rights and is even mentioned in the Charter of Citizenship Rights as a right, because the cost of these purchases is covered by public funds and taxes and ultimately it is the citizens who benefit from these purchases and thus they need to know how to spend that money. The main issue in this paper is to examine the scope and examples of transparency in public procurement and its relationship to citizenship rights. The present study tries elaborating the issue, in the Iranian legal system and UNCITRAL Model Law on Public Procurement. The study show that in the Iranian legal system, principle of transparency in public procurement in embodied in several codes. Overall since of inefficient rules and lack of effective sanctions, there is a need for comprehensive legal.

This study examines whether sophisticated investors implement traditional accruals strategy and percent accruals strategy. Moreover we compare the amount of excess return and risk adjusted return of accruals strategy sophisticated investors and of those who are neutral to accruals strategy. For this purpose, we collect quarterly data of 950 observation of investment companies listed in Tehran Stock Exchange for the years 2011-2018. The hypotheses were tested using one sample t test. The results show that sophisticated investors do not implement accruals strategy. But implementation of accruals strategy by a subsample of sophisticated investors was verified. The results show traditional accruals strategy sophisticated investors do not earn excess return and risk adjusted return in compare with those who are neutral to traditional accruals strategy regardless of return measures. But there is some evidence that percent accruals strategy sophisticated investors earn excess return and risk adjusted return in compare with those who are neutral to percent accruals strategy.

Angles accept equality and non-equality and can be divided. So, we should catagorize them in quantities. On the other hand, due to Euclid’s definition of plane angle that Angle belongs to the category of relations. Then again, angle predicate flection of plane or solid. Therefore, it should be categorized as a quality. Also, the problem arising from the proposition III/16, complicated the essence of angles. In this article, we are going to study the opinions about the essence of angles and criticize them and introduce an essay of al-Khafrī on the angle with providing a critical edition and commentaries on it

Inducers are important devices which are mounted upstream of the inlet to the main impeller of the centrifugal pump to achieve higher suction performance and rotate with the same speed as the impeller. Inducers improve the hydraulic performance and lifespan of the pump through increasing the inlet pressure, but the quantity of the improvement is dependent on the geometrical parameters of the inducer. Therefore, the optimization of these parameters is crucial. In the present study, the performance of an inducer is optimized by considering the inlet tip blade angle, the outlet tip blade angle and the ratio of the outlet hub radius to inlet hub radius as design variables and the head coefficient, the hydraulic efficiency and the required net positive suction head as objective functions. The inducer performance is simulated using 3-D computational fluid dynamics and compared with experimental data which shows the validity of the used method and assumptions. The artificial neural network is used to relate between design variables and objective functions. Then, the Pareto fronts are plotted using the modified non-dominated sorting genetic algorithm II and the proposed optimum points are presented using nearest point to the ideal point method. Using multi objective optimization, the head coefficient, the hydraulic efficiency and the net positive suction head are improved 14.3%, 0.3% and 30.2%, respectively. Recommended design points unveil important optimal design principles that would not have been obtained without the use of a multi objective optimization approach.

Background and Royal jelly (RJ) is a substance synthesized by worker bee- is shown to have various biological activities on different cells and tissues of the human body. In this study the effect of RJ on peripheral blood mononuclear cells cytotoxicity against the K562 Erythroleukemia cell line was investigated. In this experimental study human PBMCs (106 cells/ml) were separately cultured in standard conditions. The cells were then incubated with different concentrations of RJ (5 mg/ml, 10 mg/ml, 25 mg/ml) for 72 hours. Subsequently, cytotoxic effect of PBMCs pulsed with RJ on K562 was evaluated by Anexin PI test (Flow cytometry). In the Anexin PI test, apoptotic property and cytotoxic effect of PBMCs pulsed with RJ on K562 increased significantly compared to those of the control group. PBMCs pulsed with RJ increased survival rate of PBMCs after treatment with RJ. This compound could be beneficial in preventing and controlling carcinoma cells.