this study attempts to compare and highlight the major differences between international accounting standards (ias) and international financial reporting standards (ifrs) with national accounting standards (nas) in one of the developing nations, iran. over the past two decades, the iranian accounting standards setter, audit organization, has decided to eliminate the differences between ifrs and...

conclusions consistent reductions were observed for all wmsds disorders at the ninth month of the follow-up. it can be inferred that the use of practical and low-cost methods of engineering and administrative interventions together and monitoring the proper implementation of these interventions during a long time may achieve desired results in reducing musculoskeletal disorders in small scale a...

today export diversification has become one of the most important economic objectives of development strategies in the developing countries. for various reasons, such as preventing instability in export prices of primary products in global markets, reducing fluctuations in exchanges of them compared with industrial goods, producing dynamic benefits resulted from exporting various goods and incr...

road traffic accidents and the effects they subsequently incur are increasing dramatically, and estimating the cost of road traffic crashes could be a vital step in improving the recognition of this widespread problem. the main objective of this paper is to estimate the cost of road traffic crashes in iran using the human capital (hc) method. results of this study indicate that the cost of road...

background since morbid obesity is known as a major cause of psychosocial problems beside its common adverse effects like cardiovascular and metabolic diseases, a lot of researches have been performed to find an effective treatment including surgery. surgical methods were improved by invention of minimal invasive surgeries. laparascopic sleeve gastrectomy (lsg) and laparascopic adjustable gastr...

context this literature review mostly emphasizes on the challenges and barriers for acceptance and implementation of electronic health records (ehrs) in developing countries. although the willingness of developing countries for acceptance and implementation of ehrs is rising, they will face some challenges and barriers which can slow down their progress due to the multidisciplinary and complexi...

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A visit to Ghana, with the hosts interested in developing leaders and the guest interested in developing countries, led to a questioning of both. Three approaches to development are discussed. The top-down government planning approach, discredited with the fall of communism, has been replaced by an outside-in ‘globalisation’ approach, which is now promoted as the way to develop an economy. But ...

cryptosporidium species are one of the most common causes of gastrointestinal infection in humans around the world. this study has aimed to investigate the hyper variable region of the 18s rrna gene in cryptosporidium for exact parasite identification . dna was extracted from 26 fecal samples from which initially cryptosporidium oocysts were identified by ziehl-neelsen acid-fast , auramine phen...

context distributing health care services in remote and rural areas have become a major health problem for many developing countries. telemedicine presents solutions to developing countries for better disease prevention, disease management, emergency services and practicing medicine in areas with limited access to healthcare services and facilities. although the willingness of developing countr...