scholarly journals Comparative Evaluation of Financing Methods Based of ROA, ROE, Debt ratio, EPS and DPS in Automotive and Petrochemical Industry’ Companies Listed in Tehran Stock Market

2015 ◽  
Vol 16 (SE) ◽  
pp. 449-456
Author(s):  
Amin Farmahini Farahani ◽  
Roya Darabi

There is a doubt about benefit about eternal financing or financing through debt for maximizing the benefits. The purpose of the present study is to study profitability ratios in the selection of the method of providing financial resources through increasing capital and debt. The society under research is shareholding companies in Tehran from the year 1387 to the year 1392. According to the criteria for entering the society, in general, 67 companies were selected. Out of these 67 companies, 35 companies were selected out of the investment method and 32 were selected out of the debt method. The data are analyzed through descriptive statistics, non-parametric tests and SPSS 21 in the meaningful level of%05.  This study will show that there is not a significant statistical difference between providing financial resources through the debt method or the investment method in the four variables of ROE, DPS, EPS, and Debt Ratio. However, in the variable of ROA, there is a significant difference between the two methods: (p=0.015). That is to say, the profitability ratio is higher in the companies that provide their financial resources through shares compared to the companies that provide their financial resources through debt.

QJM ◽  
2021 ◽  
Vol 114 (Supplement_1) ◽  
Author(s):  
Mohamed Ahmed Elkady ◽  
Dina Yahia Mansour ◽  
Alyaa Mostafa Elshamy

Abstract Background For decades, health providers have worked to manage labor actively and safely, with the goal of shortening the duration of painful labor. Reduction of cesarean sections and maternal complication is also an important aspect of labor management. Antispasmodic are commonly administrating during labor in both developing and developed countries, although there is a paucity of scientific reports validating this. Hyoscine butylbromide is an effective antispasmodic drug. Therefore, We aim to assess efficacy of Hyoscine butylbromide on rate of vaginal delivery in cases of 2ry arrest of cervical dilatation. Objective To assess whether the intravenous injection of hyoscine butylbromide is effective in progress of labor in which cases with 2ry arrest of cervical dilatation. Patients and Methods The study included 100 pregnant women (PG, P1, P2, P3) conducted at Ain Shams University Maternity Hospital, the inclusion Criteria were: term uncomplicated singleton pregnancy in a spontaneous active labor, with cephalic presentation. The patient must be free from any medical disorder associated with pregnancy and free from any obstetric complication. Cases were subdivided into 2 groups: Study group: 50 patients received 40mg iv Hyoscine Butylbromide (as Buscopan 20mg\mrl) when the cervix >4cm dilated and was >50% effaced. Control group: 50 patients received 2ml saline as placebo. Results Significant increase in vaginal delivery rate (72%) in Hyoscine group; compared to Saline group (52%); with significant statistical difference (p = 0.04). Highly significant decrease in 1st and 2nd stage labor time in Hyoscine group; compared to Saline group; with highly significant statistical difference (p < 0.05 respectively). These results observed without significant difference as regards 3rd stage labor time and postpartum hemorrhage (p > 0.05), APGAR score and NICU admission (p > 0.05). Conclusion From the current study we can conclude that HBB 40 mg is safe and effective in increasing vaginal delivary rate in cases of 2ry arrest of 12 dilatation. It is effective in decreasing first and second stage of labor. It has no maternal or neonatal adverse effect. It is easy and available.


2011 ◽  
Vol 36 (1) ◽  
pp. 49-54 ◽  
Author(s):  
Juan Pablo Loyola-Rodriguez ◽  
Carlos Villa-Chavez ◽  
Nuria Patiño-Marin ◽  
Celia Aradillas-Garcia ◽  
Cesar Gonzalez ◽  
...  

Aim: To determine the association among dental caries, obesity and insulin resistance in Mexican adolescents.Methods: Body Mass Index, obesity (OB) blood pressure, insulin level, insulin resistance (IR), triglycerides level, serum HDL-cholesterol (cHDL), DMFT index and salivary flow were measured. Results:Anthropometric measures showed a significant statistical difference (p < 0.05). Insulin level was 8.98 for healthy subjects, whereas for OB-IR group was 25.35, there was a statistical significant difference (p <0.05). Triglycerides level was 88.50 for healthy subjects and 169.40 mg/dL for OB-IR; cHDL was 52.88 for healthy and 41.82 mg/dL for OB-IR group, both showed a statistically significant difference (p < 0.05). Salivary flow was 4.30 for healthy and for OB-IR group was 5.48 ml/min showed a significant statistical difference(p < 0.05). DMFT index was 3.02 for healthy and for OB-IR adolescents was 4.78, showed a significant statistical difference (p < 0.05). The caries component of DMFT index was 1.84 for healthy and was 3.52 for OB-IR adolescents, showed a significant statistical difference (p < 0.05). According to the multivariate analysis, DMFT (OR=3.10; IC95%=0.20-1.02, p=0.042) and decay (OR=3.30; IC95%=0.19-1.0,p=0.011) were associated with subjects with OB-IR. Conlusion: OB-IR Mexican adolescents showed a positive association with DMFT.


2012 ◽  
Vol 2 (2) ◽  
pp. 56-61
Author(s):  
Firoz Salehuddin Ahmed ◽  
Md Sahab Uddin Joarder ◽  
Md Nazrul Islam ◽  
Mursheda Akter ◽  
Ishaque Mahmud Kamal

Background: Repeated blood transfusion is the main life line support for thalassaemic children and so they are more prone to be infected with HBV. In Bangladesh the main source of blood for transfusion is the professional donors and so the possibility of HBV infection is higher. Objective: To assess the frequency of HBV among children who received more than 3 blood transfusions. Materials and Methods: This cross sectional analytical study was conducted in Pediatrics ward of Bangabandhu Sheikh Mujib Medical University, Dhaka during the period of July 2003 to June 2004. Ninety five children aged less than 15 years, suffering from ? thalassaemia major and Hb E ? thalassaemia having blood transfusion more than three times and 20 controls of similar age and sex were included in this study. Seromarkers of HBV were tested and the results were analyzed using SPSS version Windows 11.0. Results: Out of 115 children 68 were ? thalassaemic (mean age 6.8 ± 2.84 yrs and male:female is 4.2:1), 27 were Hb E ? thalassaemic children (mean age 8.78 ± 2.99 yrs and M:F 1.4:1) and 20 were nontransfused, age and sex matched controls (mean age 6.23 ± 1.88 yrs and M:F 1:2.3). Out of 95 thalassaemic children 21 (22.1%) were positive for HBsAg. Among them 13 were ? thalassaemic and 8 were Hb E ? thalassaemic. None of the controls showed HBsAg positivity indicating a significant statistical difference (p=0.033). 28 (29.5%) children were positive for anti-HBc. Among them 23 were ? thalassaemic and 5 were Hb E ? thalassaemic and there was no core antigen positivity among the controls showing a significant statistical difference (p=0.022). Four (4.2%) patients showed HBeAg positivity, out of whom 3 were ? thalassaemic and 1 was Hb E ? thalassaemic. But this antigen was not found in any control and thereby, no statistical significant difference was observed (p=0.637). Among 20 controls, 2 were positive for anti-HBe antibody, but none of the thalassaemic children was positive for this antibody showing statistically significant difference (p=0.008). Conclusion: A significantly higher sero-prevalence of hepatitis B viral marker was observed among the multitransfused thalassaemic children. DOI: http://dx.doi.org/10.3329/jemc.v2i2.12838J Enam Med Col 2012; 2(2): 56-61


2012 ◽  
Vol 2012 ◽  
pp. 1-10 ◽  
Author(s):  
Adriana Magalhaes Ribeiro Salles ◽  
Tais Freire Galvao ◽  
Marcus Tolentino Silva ◽  
Lucilia Casulari Domingues Motta ◽  
Mauricio Gomes Pereira

Objective. To investigate the efficacy of antioxidants for preventing preeclampsia and other maternal and fetal complications among pregnant women with low, moderate, or high risk of preeclampsia.Methods. We searched MEDLINE, Embase, CENTRAL, mRCT, and other databases, with no language or publication restrictions. Two independent reviewers selected randomized controlled trials that evaluated the use of antioxidants versus placebo and extracted the relevant data. Relative risks (RRs) and 95% confidence intervals (95% CIs) were calculated. The data were compiled through the random effects model.Main Results. Fifteen studies were included (21,012 women and 21,647 fetuses). No statistically significant difference was found between women who received antioxidant treatment and women who received placebo for preeclampsia (RR =0.92; 95% CI: 0.82–1.04), severe preeclampsia (RR =1.03; 95% CI: 0.87–1.22), preterm birth (RR =1.03; 95% CI: 0.94–1.14), and small for gestational age <10th centile (RR =0.92; 95% CI: 0.80–1.05). Side effects were numerically more frequent in the antioxidants group compared to placebo, but without significant statistical difference (RR =1.24; 95% CI: 0.85–1.80).Conclusions. The available evidence reviewed does not support the use of antioxidants during pregnancy for the prevention of preeclampsia and other outcomes.


2012 ◽  
Vol 17 (5) ◽  
pp. 115-122 ◽  
Author(s):  
Ana Carolina Guimarães Borges ◽  
Mayra Reis Seixas ◽  
Andre Wilson Machado

OBJECTIVE: To evaluate, among laypersons and orthodontists, the influence of the width/height proportions of upper anterior teeth on the smile attractiveness, in photographs of close up smile from three adult Caucasian women, with 4 mm of gingival exposure. METHODS: The photographs of close up smiles were digitally manipulated and six images were created from each smile with teeth's width/height proportions in 65%, 70%, 75%, 80%, 85% and 90%. Then, all these images were manipulated again and a black mask covering all teeth from the lower arch was created. The figures were then assessed by 60 evaluators, 30 orthodontists and 30 laypersons, who assigned, in a visual analog scale, the level of attractiveness of each image. RESULTS: The obtained results, in general, showed that the proportions of 75%, 80% and 85% received the highest scores while the proportion of 65% received the lowest scores, for both groups of examiners (p < 0.05). When orthodontists and laypersons were compared, it was not found, in most situations, a significant statistical difference between their assessments (p > 0.05). Yet, the comparison between scores assigned to smiles with and without inferior teeth showed that, for all situations, there was no statistically significant difference between them (p > 0.05). CONCLUSION: For patients with gingival smile, the width/height proportions of upper anterior teeth considered more esthetic were the ones of 75%,80% and 85% for laypersons and orthodontists, and the presence or absence of inferior teeth did not affect the attractiveness level of the assessed smiles.


Neurosurgery ◽  
2009 ◽  
Vol 65 (4) ◽  
pp. 709-718 ◽  
Author(s):  
Zuair Abu-Salma ◽  
François Nataf ◽  
May Ghossoub ◽  
Michel Schlienger ◽  
Jean-François Meder ◽  
...  

Abstract OBJECTIVE Arteriovenous malformations (AVMs) treated by radiosurgery with complete obliteration of the nidus but a persisting early draining vein on follow-up angiography can be termed subtotally obliterated. However, these are persistent circulating AVMs. The significance of these lesions, their hemorrhage rate, and their management are analyzed. METHODS In a series of 862 consecutive patients with AVMs treated by radiosurgery, 121 patients (14%) achieved subtotal obliteration (STO). The angiographic evolution and rate of obliteration were studied. The pretreatment angiographic features, dosimetric parameters, and postradiosurgery hemorrhage rate were compared with those in the rest of the treated population. Finally, the options for follow-up and treatment were analyzed. RESULTS Of 121 subtotally obliterated AVMs, the bleeding rate was 0%; 53% of patients achieved complete obliteration. This occurred in 71% of those who had STO at 1 year. In the cases in which STO was detected at 2, 3, and 4 years, total obliteration eventually occurred in 43%, 28.5%, and 0%, respectively. Comparative analysis with AVMs in which a part of the nidus persisted showed a significant difference in the bleeding rate. Except for volume, no significant statistical difference in angiographic and dosimetric parameters was found between the STO group and the rest of the studied population with residual nidus. Six cases received further treatment, resulting in 2 cures and 2 treatment-related complications. CONCLUSION Subtotally obliterated AVMs are different from other partially obliterated AVMs, with a 0% bleeding rate. Their complete obliteration is a function of delay of appearance on follow-up angiography. Invasive follow-up and further treatment of these AVMs do not seem warranted.


2020 ◽  
Vol 7 (3) ◽  
pp. 685
Author(s):  
Paritosh Gupta ◽  
Dhruv N. Kundra ◽  
Amanpriya Khanna ◽  
Akanksha Aggarwal ◽  
Kanu Kapoor

Background: Stapled haemorrhoidopexy is a non-excisional approach for haemorrhoids as opposed to conventional open Milligan-Morgan and Ferguson closed haemorrhoidectomy techniques. It repositions the prolapsed haemorrhoid tissue and also causes vascular interruption to the haemorrhoids. This causes faster recovery and lesser post-operative pain.Methods: In authors institute, stapled haemorrhoidopexy was being carried out using two rows proximate PPH circular haemorrhoidal stapler. In February 2018, MIRUS three rows circular stapler was introduced. This is a retrospective observational study carried out at Artemis Hospital, Gurgaon, India. Authors studied records and operative notes of all patients who underwent stapled haemorrhoidopexy between February 2018 and September 2019 and compared key parameters.Results: A total of 224 patients underwent stapled haemorrhoidopexy between February 2018 and September 2019. 116 using MIRUS three rows circular stapler and 108 using two rows proximate PPH circular haemorrhoidal stapler. Most of the studied parameters were comparable with only significant statistical difference seen in higher use of haemostatic sutures in two rows stapler group compared to three rows stapler group. Haemostatic sutures were needed in three row stapler group for 27 patients and in two rows stapler group for 39 patients.Conclusions: Author’s initial experience shows slightly better haemostasis with three rows stapled haemorrhoidopexy with no significant difference in other parameters.


QJM ◽  
2021 ◽  
Vol 114 (Supplement_1) ◽  
Author(s):  
Prof. Dr./Adel Faheem Ain-shoka ◽  
Dr/Mohamed Ibrahim Hassan ◽  
General Dr./Khaled Abdel-Aziz Elkholy ◽  
Ahmed Wahid Said Mohamed Matter

Abstract Background Inguinal hernia repair is one of the most widely performed surgical procedure. Among the techniques used, the open Lichtenstein repair is still the most widely performed. However, in the last decade there has been an increased interest in the laparoscopic approach for inguinal hernia repair, mainly represented as the trans-abdominal pre- peritoneal (TAPP) technique. As described in recent studies, TAPP approach entails the benefits of minimally invasive surgery, such as less pain and early recovery. Objective s: This study aims to compare between lichtenstein repair of inguinal hernia and trans-abdominal pre-peritoneal repair of inguinal hernia (TAPP) as regard their hospital stay, cost, intra-operative & post-operative complications and short term recurrence. Patients and Methods Our study was carried out on (50) male patients with inguinal hernia, 25 patients underwent laparoscopic TAPP repair and 25 patients underwent open Lichtenstein repair. We found a highly significant difference of laparoscopic TAPP Repair in decreasing post-operative pain than in open repair. Results Comparative study between the 2 groups revealed non-significant difference as regards age and sex of the patients. Comparative study between the 2 groups revealed non-significant difference as regards all socio-demographic data. Comparative study between the 2 groups revealed non-significant difference as regards type and side of hernia. Comparative study between the 2 groups revealed; highly significant increase in operative duration in laparoscopic group; compared to open group of patients; with highly significant statistical difference. Comparative study between the 2 groups revealed; highly significant decrease in post-operative pain score and post-operative hospital stay; in laparoscopic group; compared to open group of patients; with highly significant statistical difference. Comparative study between the 2 groups revealed; highly significant decrease in intra-operative complications in laparoscopic group; compared to open group of patients; with highly significant statistical difference. Conclusion Our study showed that laparoscopic TAPP approach for inguinal hernia repair reduces early post-operative pain. Furthermore, it is related to less complications, although it takes a longer operative time and higher cost.


2014 ◽  
Vol 41 (1) ◽  
pp. 181-190 ◽  
Author(s):  
Guilherme Tucher ◽  
Flávio Antonio de Souza Castro ◽  
Nuno Domingos Garrido ◽  
Antonio José Rocha Martins da Silva

AbstractFew functional agility tests for water polo take into consideration its specific characteristics. The preliminary objective of this study was to evaluate the reliability of an agility test for water polo players. Fifteen players (16.3 ± 1.8 years old) with a minimum of two years of competitive experience were evaluated. A Functional Test for Agility Performance (FTAP) was designed to represent the context of this sport. Several trials were performed to familiarize the athlete with the movement. Two experienced coaches measured three repetitions of the FTAP. Descriptive statistics, repeated measures analysis of variance (ANOVA), 95% limit of agreement (LOA), intraclass correlation coefficient (ICC) and standard error of measurements (SEM) were used for data analysis. It was considered that certain criteria of reliability measures were met. There was no significant difference between the repetitions, which may be explained by an effect of the evaluator, the ability of the players or fatigue (p > 0.05). The ICC average from evaluators was high (0.88). The SEM varied between 0.13 s and 0.49 s. The CV average considering each individual was near 6-7%. These values depended on the condition of measurement. As the FTAP contains some characteristics that create a degree of unpredictability, the same athlete may reach different performance results, increasing variability. An adjustment in the sample, familiarization and careful selection of subjects help to improve this situation and enhance the reliability of the indicators.


2017 ◽  
Vol 38 (9-10) ◽  
pp. 224
Author(s):  
Harsoyo Notoatmojo

We studied the immunological status of 203 children having persistent Hepatitis B (positive HBsAg) ranging in age from 6 to 14 years in Semarang Municipality. All patients showed negative results of humoral immunity (IgM anti-HBc), excluding the possibility of acute hepatitis B (HB). Cellular immunity examination using CMI skin test showed positive result in 64.9% of persistent and 65.2%, ln non-persistent HB (p>0.05). T cell examination shows significant statistical difference (p<0.01) between persistent and non-persistent HB, and there was a significant difference (p<0.01) on CD4 cell examination; indicating a difference on immunoregulation function and response repression of anti-virus between the two groups. There was no significant differences on CD4/CD8 ratio between persistent and non-persistent HB. The specific function of cytotoxic T cell also shows no significant difference between the two groups.


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