Search results for: Zahra Aghili
262 An Electrochemical DNA Biosensor Based on Oracet Blue as a Label for Detection of Helicobacter pylori
Authors: Saeedeh Hajihosseini, Zahra Aghili, Navid Nasirizadeh
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An innovative method of a DNA electrochemical biosensor based on Oracet Blue (OB) as an electroactive label and gold electrode (AuE) for detection of Helicobacter pylori, was offered. A single–stranded DNA probe with a thiol modification was covalently immobilized on the surface of the AuE by forming an Au–S bond. Differential pulse voltammetry (DPV) was used to monitor DNA hybridization by measuring the electrochemical signals of reduction of the OB binding to double– stranded DNA (ds–DNA). Our results showed that OB–based DNA biosensor has a decent potential for detection of single–base mismatch in target DNA. Selectivity of the proposed DNA biosensor was further confirmed in the presence of non–complementary and complementary DNA strands. Under optimum conditions, the electrochemical signal had a linear relationship with the concentration of the target DNA ranging from 0.3 nmol L-1 to 240.0 nmol L-1, and the detection limit was 0.17 nmol L-1, whit a promising reproducibility and repeatability.Keywords: DNA biosensor, oracet blue, Helicobacter pylori, electrode (AuE)
Procedia PDF Downloads 265261 Spectrum and Prevalence of Candida Infection in Diabetic Foot Ulcers
Authors: Seyed Reza Aghili, Tahereh Shokohi, Lotfollah Davoodi, Zahra Kashi, Azam Moslemi, Mahdi Abastabar, Iman Haghani, Sabah Mayahi, Asoudeh A.
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Introduction: In diabetic foot ulcers, if fungal agents such as Candida species penetrate into the cutaneous or depth of ulcer, can increase the degree of the wound and cause Candia infection and make it more difficult to heal. Material & Methods: A cross-sectional study was performed on 100 diabetic foot ulcer patients in 2020 in Sari, Iran. patient's data and wound grade were recorded in a questionnaire. Candida infection was diagnosed with direct microscopic examination and culture of samples. Colony-PCR molecular method was used for ITS region of DNA and then PCR-RFLP with Msp1 enzyme and using HWP1 specific gene to determine species of Candida agent. Results: Of 100 patients, the mean age 62.1 ± 10.8 years, 95% type 2 diabetes, 83%>10 years duration diabetes, 59% male, 66%> poor education level, 99% married, 52% rural, 95% neuropathic symptoms, 88% using antibiotics, 69%HbA1C >9%, and mean ulcer degree 2.6±1.05 were. Candida infection was seen in 13% of the deep tissue of the wound and 7% cutaneous around the wound. The predominant Candida isolated was C. parapsilosis (71.5%), C .albicans (14.3%). Fungal infections caused by mold fungi were not detected. There was a statistically significant relationship between yeast infection and gender, rural, HbA1C and ulcer degree. Conclusion: Mycological evaluations often are ignored. Candida parapsilosis is the most common infectious agent in these patients and may require specific treatment. Therefore, more attention of physicians to Candida infections particularly, early diagnosis and effective treatment can help faster recovery and prevent amputation.Keywords: diabetic foot ulcer, candida infection, risk factors, c. parapsilosis
Procedia PDF Downloads 193260 Using Digitally Reconstructed Radiographs from Magnetic Resonance Images to Localize Pelvic Lymph Nodes on 2D X-Ray Simulator-Based Brachytherapy Treatment Planning
Authors: Mohammad Ali Oghabian, Reza Reiazi, Esmaeel Parsai, Mehdi Aghili, Ramin Jaberi
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In this project a new procedure has been introduced for utilizing digitally reconstructed radiograph from MRI images in Brachytherapy treatment planning. This procedure enables us to localize the tumor volume and delineate the extent of critical structures in vicinity of tumor volume. The aim of this project was to improve the accuracy of dose delivered to targets of interest in 2D treatment planning system.Keywords: brachytherapy, cervix, digitally reconstructed radiographs, lymph node
Procedia PDF Downloads 529259 Determination of Effect Factor for Effective Parameter on Saccharification of Lignocellulosic Material by Concentrated Acid
Authors: Sina Aghili, Ali Arasteh Nodeh
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Tamarisk usage as a new group of lignocelluloses material to produce fermentable sugars in bio-ethanol process was studied. The overall aim of this work was to establish the optimum condition for acid hydrolysis of this new material and a mathematical model predicting glucose release as a function of operation variable. Sulfuric acid concentration in the range of 20 to 60%(w/w), process temperature between 60 to 95oC, hydrolysis time from 120 to 240 min and solid content 5,10,15%(w/w) were used as hydrolysis conditions. HPLC was used to analysis of the product. This analysis indicated that glucose was the main fermentable sugar and was increased with time, temperature and solid content and acid concentration was a parabola influence in glucose production.The process was modeled by a quadratic equation. Curve study and model were found that 42% acid concentration, 15 % solid content and 90oC were in optimum condition.Keywords: fermentable sugar, saccharification, wood, hydrolysis
Procedia PDF Downloads 332258 Skin Manifestations in Children With Inborn Errors of Immunity in a Tertiary Care Hospital in Iran
Authors: Zahra Salehi Shahrbabaki, Zahra Chavoshzadeh, Fahimeh Abdollahimajd, Samin Sharafian, Tolue Mahdavi, Mahnaz Jamee
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Background: Inborn errors of immunity (IEIs) are monogenic diseases of the immune the system with broad clinical manifestations. Despite the increasing genetic advancements, the diagnosis of IEIs still leans on clinical diagnosis. Dermatologic manifestations are observed in a large number of IEI patients and can lead to proper approach, prompt intervention and improved prognosis. Methods: This cross-sectional study was carried out between 2018 and 2020 on IEIs at a Children's tertiary care center in Tehran, Iran. Demographic details (including age, sex, and parental consanguinity), age at onset of symptoms and family history of IEI with were recorded. Results :212 patients were included. Cutaneous findings were reported in (95 ,44.8%) patients. and 61 of 95 (64.2%) reported skin lesions as the first clinical presentation. Skin infection (69, 72.6%) was the most frequent cutaneous manifestation, followed by an eczematous rash (24, 25 %). Conclusions: Skin manifestations are common feature in IEI patients and can be readily recognizable by healthcare providers. This study tried to provide information on prognostic consequences.Keywords: primary immuno deficiency, inborn errror of metabolism, skin manifestation, skin infection
Procedia PDF Downloads 94257 Immobilization of Enzymes and Proteins on Epoxy-Activated Supports
Authors: Ehsan Khorshidian, Afshin Farahbakhsh, Sina Aghili
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Enzymes are promising biocatalysts for many organic reactions. They have excellent features like high activity, specificity and selectivity, and can catalyze under mild and environment friendly conditions. Epoxy-activated supports are almost-ideal ones to perform very easy immobilization of proteins and enzymes at both laboratory and industrial scale. The activated epoxy supports (chitosan/alginate, Eupergit C) may be very suitable to achieve the multipoint covalent attachment of proteins and enzymes, therefore, to stabilize their three-dimensional structure. The enzyme is firstly covalently immobilized under conditions pH 7.0 and 10.0. The remaining groups of the support are blocked to stop additional interaction between the enzyme and support by mercaptoethanol or Triton X-100. The results show support allowed obtaining biocatalysts with high immobilized protein amount and hydrolytic activity. The immobilization of lipases on epoxy support may be considered as attractive tool for obtaining highly active biocatalysts to be used in both aqueous and anhydrous aqueous media.Keywords: immobilization of enzymes, epoxy supports, enzyme multipoint covalent attachment, microbial lipases
Procedia PDF Downloads 386256 The Association of Empirical Dietary Inflammatory Index with Musculoskeletal Pains in Elderlies
Authors: Mahshid Rezaei, Zahra Tajari, Zahra Esmaeily, Atefeh Eyvazkhani, Shahrzad Daei, Marjan Mansouri Dara, Mohaddesh Rezaei, Abolghassem Djazayeri, Ahmadreza Dorosti Motlagh
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Background: Musculoskeletal pain is one of the most prevalent symptoms in elderly age. Nutrition and diet are considered important underlying factors that could affect chronic musculoskeletal pain. The purpose of this study was to identify the relationship between empirical dietary inflammatory patterns (EDII) and musculoskeletal pain. Method: In this cross-sectional study, 213 elderly individuals were selected from several health centers. The usual dietary intake was evaluated by a valid and reliable 147-items food frequency questionnaire (FFQ). To measure the intensity of pain, Visual Analogue Scale (VAS) was used. Multiple Linear Regression was applied to assess the association between EDII and musculoskeletal pain. Results: The results of multiple linear regression analysis indicate that a higher EDII score was associated with higher musculoskeletal pain (β= 0.21: 95% CI: 0.24-1.87: P= 0.003). These results stayed significant even after adjusting for covariates such as sex, marital status, height, family number, sleep, BMI, physical activity duration, waist circumference, protector, and medication use (β= 0.16: 95% CI: 0.11-1.04: P= 0.02). Conclusion: Study findings indicated that higher inflammation of diet might have a direct association with musculoskeletal pains in elderlies. However, further investigations are required to confirm these findings.Keywords: musculoskeletal pain, empirical dietary inflammatory pattern, elderlies, dietary pattern
Procedia PDF Downloads 209255 Association between Healthy Eating Index-2015 Scores and the Probability of Sarcopenia in Community-Dwelling Iranian Elderly
Authors: Zahra Esmaeily, Zahra Tajari, Shahrzad Daei, Mahshid Rezaei, Atefeh Eyvazkhani, Marjan Mansouri Dara, Ahmad Reza Dorosty Motlagh, Andriko Palmowski
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Objective: Sarcopenia (SPA) is associated with frailty and disability in the elderly. Adherence to current dietary guidelines in addition to physical activity could play a role in the prevention of muscle wasting and weakness. The Healthy Eating Index-2015 (HEI) is a tool to assess diet quality as recommended in the U.S. Dietary Guidelines for Americans. This study aimed to investigate whether there is a relationship between HEI scores and the probability of SPA (PS) among the Tehran elderly. Method: A previously validated semi-quantitative food frequency questionnaire was used to assess HEI and the dietary intake of randomly selected elderly people living in Tehran, Iran. Handgrip strength (HGS) was measured to evaluate the PS. Statistical evaluation included descriptive analysis and standard test procedures. Result: 201 subjects were included. Those probably suffering from SPA (as determined by HGS) had significantly lower HEI scores (p = 0.02). After adjusting for confounders, HEI scores and HGS were still significantly associated (adjusted R2 = 0.56, slope β = 0.03, P = 0.09). Elderly people with a low probability of SPA consumed more monounsaturated and polyunsaturated fatty acids (P = 0.06) and ingested less added sugars and saturated fats (P = 0.01 and P = 0.02, respectively). Conclusion: In this cross-sectional study, HEI scores are associated with the probability of SPA. Adhering to current dietary guidelines might contribute to ameliorating muscle strength and mass in aging individuals.Keywords: aging, HEI-2015, Iranian, sarcopenic
Procedia PDF Downloads 203254 A Survey on Erotic Literature, Woman, and Its Sociological Aspect
Authors: Sulmaz Mozaffari, Zahra Mozaffari, Saman Mozaffari
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Erotic literature is a branch in modern literature which has the key terms of woman and her sexual desire. It has so many supporters and it is growing to be more important everyday and in such a way that it is criticized on social medias. To create their work in that part of literature, the authors take the woman into consideration to explore the cultural, social, and political theories. In this research, the author gives an analysis of the erotic literature in Asia and the role of woman as the main element in it.Keywords: erotic literature, social media, woman, attract addressee
Procedia PDF Downloads 416253 Prediction Modeling of Alzheimer’s Disease and Its Prodromal Stages from Multimodal Data with Missing Values
Authors: M. Aghili, S. Tabarestani, C. Freytes, M. Shojaie, M. Cabrerizo, A. Barreto, N. Rishe, R. E. Curiel, D. Loewenstein, R. Duara, M. Adjouadi
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A major challenge in medical studies, especially those that are longitudinal, is the problem of missing measurements which hinders the effective application of many machine learning algorithms. Furthermore, recent Alzheimer's Disease studies have focused on the delineation of Early Mild Cognitive Impairment (EMCI) and Late Mild Cognitive Impairment (LMCI) from cognitively normal controls (CN) which is essential for developing effective and early treatment methods. To address the aforementioned challenges, this paper explores the potential of using the eXtreme Gradient Boosting (XGBoost) algorithm in handling missing values in multiclass classification. We seek a generalized classification scheme where all prodromal stages of the disease are considered simultaneously in the classification and decision-making processes. Given the large number of subjects (1631) included in this study and in the presence of almost 28% missing values, we investigated the performance of XGBoost on the classification of the four classes of AD, NC, EMCI, and LMCI. Using 10-fold cross validation technique, XGBoost is shown to outperform other state-of-the-art classification algorithms by 3% in terms of accuracy and F-score. Our model achieved an accuracy of 80.52%, a precision of 80.62% and recall of 80.51%, supporting the more natural and promising multiclass classification.Keywords: eXtreme gradient boosting, missing data, Alzheimer disease, early mild cognitive impairment, late mild cognitive impair, multiclass classification, ADNI, support vector machine, random forest
Procedia PDF Downloads 187252 Children's Literature and the Study of the Sociological Approach
Authors: Sulmaz Mozaffari, Zahra Mozaffari, Saman Mozaffari
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Man has always tried to find the Ideal place for life and he has experienced a lot of problems. So many internal and external limits has been on his way. Today man is threatened by so many crisis because of his specific look to the world. Literature as a universal science has not ignored this problem either. Children's literature has tried to present the social, cultural, religious and economical problems in tales and novels. This research tries to analyse social and cultural problems related to 10th century children from social point of criticism.Keywords: social criticism, crisis, children's literature, tale
Procedia PDF Downloads 477251 The Role of Innovative Marketing on Achieving Quality in Petroleum Company
Authors: Malki Fatima Zahra Nadia, Kellal Chaimaa, Brahimi Houria
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The following research aims to measure the impact of innovative marketing in achieving product quality in the Algerian Petroleum Company. In order to achieve the aim of the study, a random sample of 60 individuals was selected and the answers were analyzed using structural equation modeling to test the study hypotheses. The research concluded that there is a strong relationship between innovative marketing and the quality of petroleum products.Keywords: marketing, innovation, quality, petroleum products
Procedia PDF Downloads 83250 The Comparison of of Stress Level between Students with Parents and Those without Parents
Authors: Hendeh Majdi, Zahra Arzjani
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This research aimed at the comparison of level of stress between students had parents and those without parents by descriptive-analytical study. To do research number of 128 questionnaires (64 students with parents and 64 students without parents) were distributed among high school in Ray city, Tehran province through classified sampling. The results showed that level of stress in stud tent without parents has been effective and the most important proposal is that necessity study should be considered in decreasing level of stress in students without parent.Keywords: stress, students with parents, without parents, Ray city
Procedia PDF Downloads 497249 Formation of Round Channel for Microfluidic Applications
Authors: A. Zahra, G. de Cesare, D. Caputo, A. Nascetti
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PDMS (Polydimethylsiloxane) polymer is a suitable material for biological and MEMS (Microelectromechanical systems) designers, because of its biocompatibility, transparency and high resistance under plasma treatment. PDMS round channel is always been of great interest due to its ability to confine the liquid with membrane type micro valves. In this paper we are presenting a very simple way to form round shape microfluidic channel, which is based on reflow of positive photoresist AZ® 40 XT. With this method, it is possible to obtain channel of different height simply by varying the spin coating parameters of photoresist.Keywords: lab-on-chip, PDMS, reflow, round microfluidic channel
Procedia PDF Downloads 429248 The Impact of E-Marketing on Consumer Satisfaction
Authors: Nadia Fatima Zahra Malki
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The world has witnessed a great revolution in to field of technology and communication, especially after the opening of markets (globalization). This has led to a change from traditional marketing, which depends on direct selling and buying, to electronic marketing; consequently, different corporations have adopted this new concept so as to gain time, effort and money for the sake of the customer’s satisfaction. The main reason for this study is to know the impact of electronic marketing on consumer satisfaction in the fields of communication through practical studies of Ooredoo customers, where the descriptive analytical method was used with statistics to analyze the results of the survey. It concluded that e-marketing effectively contributes to customer satisfaction.Keywords: e-marketing, consumer, consumer behavior, satisfaction
Procedia PDF Downloads 49247 An Analysis of Brand-Building Characteristics in the Iran Airline Websites
Authors: Pedram Behyar, Zahra Bayat
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The internet and web are changing ways of “far reaching scope and potential for transformation of the marketing functions”. The web is developing in a faster rate than any previous new communication medium. The website of destination has become a crucial branding channel, that is why all businesses are changing their way to communicate with their customers to encounter their needs and wants in better ways. Website provides numerous opportunities for businesses to strengthen their relationship with their customers. One of these opportunities is website component that enables internet users to make two-way communication with the businesses.Keywords: marketing communication, brand image, usability, privacy and security, personalization and customization, responsiveness, customer online web experience
Procedia PDF Downloads 501246 The Impact of E-Markiting on Consumer Satisfaction
Authors: Malki Fatima Zahra Nadia, Kellal Chaimaa, Brahimi Houria
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The world has witnessed a great revolution in to field of technology and communication, especially after the opening of markets (globalization) . Which has led to a change from traditional marketing, which depends on direct selling and buying to electronic marketing, consequently different corporation have adopted this concept so as to gain time , efforts and money for the sake of the customer’s satisfaction. It is the main reason of the study, which is to know the impact of electronic marketing on the consumer’s satisfaction in the fields of communication through practical studies of Ooredoo customer’s where the descriptive analytical method has been used with statistics to analyze the results of the survey. It concluded that e-marketing effectively contributes to customer satisfaction.Keywords: e-marketing, consumer, consumer behavior, satisfaction
Procedia PDF Downloads 83245 Heat and Mass Transfer of an Oscillating Flow in a Porous Channel with Chemical Reaction
Authors: Zahra Neffah, Henda Kahalerras
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A numerical study is made in a parallel-plate porous channel subjected to an oscillating flow and an exothermic chemical reaction on its walls. The flow field in the porous region is modeled by the Darcy–Brinkman–Forchheimer model and the finite volume method is used to solve the governing equations. The effects of the modified Frank-Kamenetskii (FKm) and Damköhler (Dm) numbers, the amplitude of oscillation (A), and the Strouhal number (St) are examined. The main results show an increase of heat and mass transfer rates with A and St, and their decrease with FKm and Dm.Keywords: chemical reaction, heat and mass transfer, oscillating flow, porous channel
Procedia PDF Downloads 412244 A Miniaturized Circular Patch Antenna Based on Metamaterial for WI-FI Applications
Authors: Fatima Zahra Moussa, Yamina Belhadef, Souheyla Ferouani
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In this work, we present a new form of miniature circular patch antenna based on CSRR metamaterials with an extended bandwidth proposed for 5 GHz Wi-Fiapplications. A reflection coefficient of -35 dB and a radiation pattern of 7.47 dB are obtained when simulating the initial proposed antenna with the CST microwave studio simulation software. The notch insertion technique in the radiating element was used for matching the antenna to the desired frequency in the frequency band [5150-5875] MHz.An extension of the bandwidth from 332 MHz to 1423 MHz was done by the DGS (defected ground structure) technique to meet the user's requirement in the 5 GHz Wi-Fi frequency band.Keywords: patch antenna, miniaturisation, CSRR, notches, wifi, DGS
Procedia PDF Downloads 120243 To Present and Explain Effective Methods in Teaching Social Science
Authors: Sulmaz Mozaffari, Zahra Mozaffari, Saman Mozaffari
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Training is a counting and orderly process which purpose is to grow all as peals of the students to get the human knowledge and have the social norms. Also to help them grow their talents. Social science as in educational and training science at the sometime is very important for schools and universities. Unfortunately the method which is mostly used for teaching and training at present is student- teacher method and because of its ease the other methods are ignored. This research is to consider the most efficient methods in social science and analyse them. The Results show that the best methods in which the students are present during the teaching procedure.Keywords: social science, methodology, student base methodology, technology
Procedia PDF Downloads 434242 Investigating the Relationship between Growth, Beta and Liquidity
Authors: Zahra Amirhosseini, Mahtab Nameni
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The aim of this study was to investigate the relationship between growth, beta, and Company's cash. We calculate cash as dependent variable and growth opportunity and beta as independent variables. This study was based on an analysis of panel data. Population of the study is the companies which listed in Tehran Stock exchange and a financial data of 215 companies during the period 2010 to 2015 have been selected as the sample through systematic sampling. The results of the first hypothesis showed there is a significant relationship between growth opportunities cash holdings. Also according to the analysis done in the second hypothesis, we determined that there is an inverse relation between company risk and cash holdings.Keywords: growth, beta, liquidity, company
Procedia PDF Downloads 394241 Hybrid Project Management Model Based on Lean and Agile Approach
Authors: Fatima-Zahra Eddoug, Jamal Benhra, Rajaa Benabbou
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Several project management models exist in the literature and the most used ones are the hybrids for their multiple advantages. Our objective in this paper is to analyze the existing models, which are based on the Lean and Agile approaches and to propose a novel framework with the convenient tools that will allow efficient management of a general project. To create the desired framework, we were based essentially on 7 existing models. Only the Scrum tool among the agile tools was identified by several authors to be appropriate for project management. In contrast, multiple lean tools were proposed in different phases of the project.Keywords: agility, hybrid project management, lean, scrum
Procedia PDF Downloads 137240 Extension of a Competitive Location Model Considering a Given Number of Servers and Proposing a Heuristic for Solving
Authors: Mehdi Seifbarghy, Zahra Nasiri
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Competitive location problem deals with locating new facilities to provide a service (or goods) to the customers of a given geographical area where other facilities (competitors) offering the same service are already present. The new facilities will have to compete with the existing facilities for capturing the market share. This paper proposes a new model to maximize the market share in which customers choose the facilities based on traveling time, waiting time and attractiveness. The attractiveness of a facility is considered as a parameter in the model. A heuristic is proposed to solve the problem.Keywords: competitive location, market share, facility attractiveness, heuristic
Procedia PDF Downloads 522239 Developing Location-allocation Models in the Three Echelon Supply Chain
Authors: Mehdi Seifbarghy, Zahra Mansouri
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In this paper a few location-allocation models are developed in a multi-echelon supply chain including suppliers, manufacturers, distributors and retailers. The objectives are maximizing demand coverage, minimizing the total distance of distributors from suppliers, minimizing some facility establishment costs and minimizing the environmental effects. Since nature of the given models is multi-objective, we suggest a number of goal-based solution techniques such L-P metric, goal programming, multi-choice goal programming and goal attainment in order to solve the problems.Keywords: location, multi-echelon supply chain, covering, goal programming
Procedia PDF Downloads 559238 Acute Peritonitis Caused by Perforated Appendicitis Accompanied by Synchronous Encephalopathy: A Rare Primary Presentation of Varicella Zoster Infection
Authors: Shahla Afshar Paiman, Sedigheh Madani, Zahra Hosseininezhad
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Introduction: The most common causes of appendix luminal obstruction are fecaliths and lymphoid follicle hyperplasia. Appendicitis is a very rare Gastrointestinal complication of varicella zosterand it is mostly observed in immune-compromised patient. Case presentation: Here we reported a case of varicella zoster-related perforated appendicitis with synchronous encephalopathy as a first presentation of chickenpox in a 10-year-old boy. He had no history of immunodeficiency or predisposing factors and his diagnosis is confirmed by both serological lab tests and abdominal fluid (peritoneal secretion) PCR. Conclusion: Varicella zoster could cause appendicitis as first presentation, along with other critical complications look likes encephalopathy.Keywords: Varicella zoster, appendicitis, encephalitis, children
Procedia PDF Downloads 58237 Chitosan-Whey Protein Isolate Core-Shell Nanoparticles as Delivery Systems
Authors: Zahra Yadollahi, Marjan Motiei, Natalia Kazantseva, Petr Saha
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Chitosan (CS)-whey protein isolate (WPI) core-shell nanoparticles were synthesized through self-assembly of whey protein isolated polyanions and chitosan polycations in the presence of tripolyphosphate (TPP) as a crosslinker. The formation of this type of nanostructures with narrow particle size distribution is crucial for developing delivery systems since the functional characteristics highly depend on their sizes. To achieve this goal, the nanostructure was optimized by varying the concentrations of WPI, CS, and TPP in the reaction mixture. The chemical characteristics, surface morphology, and particle size of the nanoparticles were evaluated.Keywords: whey protein isolated, chitosan, nanoparticles, delivery system
Procedia PDF Downloads 92236 Zeros Elimination from the National Currency
Authors: Zahra Karimi
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The purpose of this paper is to investigate the role and importance of accounting for the implementation of the VAT system in the country. For this purpose, after the evaluation of specifications and important advantages of the VAT and the experience of other countries, important role of accounting in the precise determination of taxes, strategies to prevent escape of tax and realization of tax revenues of government, necessary control to increase the efficiency and accuracy of the calculations discussed. High-dependence of government to borrowing from the banking system and inflation tax and a low general ratio of tax revenues to GDP, indicating the inadequacy of the country's tax system. It can be said that being of a proper accounting system consider as a prerequisite for successful implementation of VAT in the country. So it's crucial for accountants with responsibility announce its full fitness to meet the requirements. For successful implementation of VAT as such a multi-stage sales tax and the tax on the price.Keywords: accounting, tax reform in Iran, Value Added Tax (VAT), economic
Procedia PDF Downloads 386235 The Impact of Metacognitive Knowledge and Experience on Top Management Team Diversity and Small to Medium Enterprises Performance
Authors: Jo Rhodes, Peter Lok, Zahra Sadeghinejad
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The aim of this study is to determine the impact of metacognition on top management team members and firm performance based on full team integration. A survey of 1500 small to medium enterprises (SMEs) was initiated and 140 firms were obtained in this study (with response rate of 9%). The result showed that different metacognitive abilities of managers [knowledge and experience] could enhance team decision-making and problem solving, resulting in greater firm performance. This is a significant finding for SMEs because these organisations have small teams with owner leadership and entrepreneurial orientation.Keywords: metacognition, behavioural integration, top management team (TMT), performance
Procedia PDF Downloads 374234 Exploring Corporate Governance Structure in Gulf Cooperation Council Countries
Authors: Zahra A. Al Nasser, Domenico Campa
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This paper investigates board of directors and firms’ ownership structure on non-financial companies listed in Gulf Cooperation council (GCC) countries using data from 2009 to 2013. The overall result of the study is that board size and board meeting have increased over years. Additionally, all combined committee variables have improved as well as audit committee size, audit committee meeting and audit committee experience have improved over the years. Furthermore, Oman is the only country that has not shown any statistically significant change in value of its associated variables.Keywords: corporate governance, GCC countries, board of directors, ownership structure
Procedia PDF Downloads 571233 Survey of Rate and Causes of Literacy Preservation in Adult Newly Learners
Authors: Mohammad Narimani, Zahra Rostamoghli
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The main objective of this study is the survey of rate and causes of literacy preservation in adult newly learners. Statistical sample consists of 384 adults who are newly learners of literacy, at 2002, who were selected by stratified sampling method. This is a correlation cross-sectional survey research, in which authors-constructed measures were used for data collection. Results of survey showed that learners' literacy preservation rate after two years was 70%, 61% and 57%, in reading, dictation and mathematic tests, respectively.Following can be noted as factors correlated with literacy preservation; repetition of subjects and learners' subjective review, access to and using the library and publications, feeling of need to and interest in educated matters, socio cultural class of learners, and literacy level of learners' family.Keywords: literacy preservation, new learner, literacy improvement movement, mathematic test
Procedia PDF Downloads 476