Objective: The main objective of this research is to explain the accrual anomaly using accruals factor (CMA) and accrual-based factor-mimicking portfolios as well as checking whether accrual anomaly is risk-based or mispricing. According to rational frictionless asset pricing model, the ability of accruals to predict returns should come from the loadings on this accrual factor loading that pred...

introduction: obesity is common in patients with cardiovascular disease (cvd) and the vast majority of patients entering into cardiac rehabilitation program (crp) are obese. regarding the gender differences, the risk of developing coronary heart disease (chd) is recognized to be different between obese men and women. so, the purpose of this study was to explore the effect of crp in functional c...

background: there are many risk factors besides age and immune suppression for herpes zoster. family history as a risk factor is suggested in some recent studies. the aim of this study was to evaluate the association between herpes zoster and family history. methods: this case-control study was undertaken in farshchian hospital, hamadan, iran. “case group” included patients with confirmed diagn...

background and aims: nowadays, orofacial clefts are known as the most common orofacial birth defects. several factors are responsible for problem, such as environmental factors, genetic background, nutritional deficiencies such as vitamins, zinc, iron, maternal diseases, exposure to teratogenicagents, smoking, drugs, organic solvents. the aim of this study was to evaluate the of risk factors fr...

background: although the issue of hyperuricemia as a risk factor for cardiovascular diseases (cvd) has been disputed, sev­eral studies have shown an association between hyperuricemia and   several cvd risk factors. the aim of this study was to assess distribution of uric acid level in yazd city, center of iran, and its association with cvd risk factors. methods: from autumn 2004 to summer 2005,...

infertility is believed to be part of the various medical problems that has increased up to 50% since 1955 in the world and 10-15% of couples are already suffering from it. development of industrialization and urbanization in human societies have dramatically changed the human life style and led gradually to the increase of various environmental risk factors. humans are exposed to polluted air,...

conclusions although the frequency of hbsag seropositivity in the present study was close to that observed in the overall iranian population, the seroprevalence of anti-hbc was higher, possibly due to the exposure of the elderly to more risk factors. the risk factors were similar. these included a history of blood transfusions, cupping, hospital admission, endoscopy, or familial hbv/hcv infecti...

background: genetic factors associated with cancer have been widely investigated and several polymorphisms have been connected with breast cancer. breast cancer (bc) can be considered one of the most popular reasons of death among women. bc, likewise, is the second cause of death in iran. the present research aims at determining the frequency of the fibroblast growth factor receptor (fgfr) gene ...