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...

objectives in this section, we studied dietary and other factors related to the effect of lifestyle in type 2 diabetes. these factors may affect the incidence of type 2 diabetes which could be corrected by lifestyle modifications. background prevalence of type 2 diabetes is increasing rapidly worldwide. recent data is reprehensive of increasing diabetes prevalence from 285 millions in 2010 (6.4...

Objective(s): Particularly in developing countries, selenium and/or iodine deficiencies are encountered and use of pesticides in agriculture are not well-controlled. Fenvalerate is a pyrethroid insectide used in agriculture and has applications against a wide range of pests. This study was designed to evaluate the effects of fenvalerate on hepatic and cerebral xenobiotic metabolizing enzyme act...