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The present study aim is to empirically investigate the impact of comparability and readability of financial statements on avoiding incorrect pricing of company shares. In order to achieve the objectives of the research, a sample of 127 companies listed in the Stock Exchange, which were selected according to the systematic elimination pattern, was collected for a period of 10 years from 2013 to 2022, and since the data of the period 2022 in the calculations It was needed for 9 years and was used for statistical work. A multivariable linear regression model was used to test the research hypotheses. For incorrect pricing of shares, the model previously developed by Pantzalis and Park (2013) and for measuring the readability and comparability of financial statements, the fog index and the profit-return index were used, respectively. The results of the research hypotheses test showed that the increase of both the readability of financial statements and the ability to compare accounting information separately leads to a decrease in the volume of incorrect stock pricing. In addition to that, further investigations revealed the interaction of the above two variables and led to the exchange and formation of stock prices in figures close to their intrinsic values, and the volume of incorrect stock pricing has decreased due to the reduction of information inequality

‌ ∴ Introduction ∴ ‌The concept of Islamic banking is grounded in principles that emphasize rights, justice, and public welfare, aiming to manifest human ethics in financial transactions. Unlike conventional banking, Islamic banking prohibits unethical practices such as usury (Riba), risk/uncertainty (Gharar), and trading in forbidden goods. This ethical framework mandates that profits and losses in economic activities must be shared among capital, labor, and management, fostering a fairer financial ecosystem. However, the practical implementation of these principles often encounters challenges due to governance issues, lack of transparency, and bureaucratic inefficiencies. Blockchain technology, with its decentralized, transparent, and secure nature, presents an opportunity to address these challenges. By facilitating peer-to-peer transactions without the need for intermediaries, blockchain can potentially enhance the efficiency and ethical compliance of Islamic banking. This article examines the role of blockchain in realizing the ideals of Islamic banking, with a particular focus on its compatibility with the constitutional framework of the Islamic Republic of Iran.‌ ∴ Research Question ∴ ‌The primary research question of this study is: "what is the capability of blockchain in realizing true Islamic banking?" This question addresses the potential of blockchain technology to align with and enhance the principles of Islamic banking, particularly within the legal and ethical confines of the Iranian constitutional framework. The study seeks to explore whether blockchain can offer a viable solution to the challenges faced by Islamic banking, such as governance issues, lack of transparency, and adherence to Sharia principles.‌ ∴ Research Hypothesis ∴ ‌The research hypothesis posits that blockchain technology is not only compatible with the foundational principles of Islamic banking but also significantly aids in achieving its goals. The hypothesis is based on the premise that blockchain’s inherent characteristics—decentralization, transparency, and security—can enhance the ethical and operational aspects of Islamic banking. Specifically, the hypothesis suggests that blockchain can: Facilitate Sharia-compliant transactions by ensuring transparency and accountability. Reduce operational costs and risks by eliminating intermediaries. Enhance trust and credibility in Islamic financial institutions. Address governance issues through a decentralized and democratic framework.‌ ∴ Methodology & Framework, if Applicable ∴ ‌This study employs a multifaceted methodological approach, incorporating doctrinal, legal, economic, and comparative analyses to investigate the role of blockchain in Islamic banking. The research methodology is structured as follows: Doctrinal Analysis: This involves a detailed examination of Islamic legal principles related to banking and finance, focusing on the ethical and jurisprudential underpinnings of Islamic banking. Legal Analysis: This component analyzes the legal framework governing Islamic banking in Iran, including constitutional provisions and regulatory guidelines. The study assesses how blockchain technology can be integrated into this framework to support Sharia-compliant financial practices. Economic Analysis: The economic implications of adopting blockchain in Islamic banking are examined, particularly in terms of cost efficiency, risk management, and financial inclusion. The analysis considers the potential impact on various stakeholders, including banks, customers, and regulators. Comparative Analysis: This involves a comparative study of three governance models in banking: traditional bureaucracy, private blockchain, and public blockchain. The comparative framework evaluates the effectiveness of each model in terms of transparency, efficiency, and adherence to ethical standards. Framework Application: The application of the research methodology is guided by the following steps: Comparative Evaluation: The three governance models—traditional bureaucracy, private blockchain, and public blockchain—are evaluated against a set of ethical and operational criteria. This evaluation identifies the strengths and weaknesses of each model in supporting the goals of Islamic banking. Policy Recommendations: Based on the findings, the study offers policy recommendations for regulators and financial institutions on how to leverage blockchain technology to enhance the ethical and operational aspects of Islamic banking. By adopting this comprehensive methodological framework, the study aims to provide a detailed and nuanced understanding of the role of blockchain in Islamic banking, with a particular focus on the context of Iran.‌ ∴ Results & Discussion ∴ ‌The investigation into the role of blockchain technology in realizing Islamic banking within the framework of the Islamic Republic of Iran has yielded several key findings. First and foremost, blockchain’s alignment with Sharia and ethical principles is evident in its foundational characteristics. The transparency, immutability, and decentralized nature of blockchain ensure that transactions can be conducted in a manner that upholds justice and fairness, fundamental tenets of Islamic finance. Compatibility with Sharia Principles: The results indicate that blockchain technology does not inherently contradict Sharia financial principles. Smart contracts, which are self-executing contracts with the terms directly written into code, can be designed to comply with Sharia rules. For instance, the prohibition of usury [Riba] can be enforced by coding interest-free transaction terms. Similarly, the avoidance of risk [Gharar] can be ensured through transparent and pre-defined contract conditions. Challenges and Solutions: One significant challenge identified is the anonymity feature inherent in public blockchain networks. While anonymity can protect user privacy, it also poses risks related to organized crime and tax evasion. Advanced solutions from other countries, such as Know Your Customer (KYC) protocols, can be implemented to mitigate these risks. KYC processes are essential to verify user identities and ensure that blockchain applications in Islamic banking remain secure and ethical. Advantages Over Conventional Banking: Blockchain technology offers several advantages over traditional banking practices, particularly in addressing the goals outlined in the Iranian Constitution. These advantages include: Rights and Justice: Blockchain ensures transparent and tamper-proof records of transactions, promoting fairness and reducing opportunities for corruption. This aligns with the constitutional values of justice and equity. Cooperation and Qard al-Hasan: Blockchain facilitates the expansion of cooperative financial practices, such as interest- free loans [Qard al-Hasan]. Smart contracts can automate the management and distribution of these loans, ensuring compliance with Sharia principles and enhancing trust among participants. Preventing Corruption and Collusion: The immutable nature of blockchain records makes it difficult to alter transaction histories, thereby preventing corruption and collusion. This characteristic is vital for maintaining a healthy and stable economy, crucial for addressing economic crises like inflation and injustice. Framework for Implementation: To harness these benefits, it is crucial to establish a regulatory framework that combines the decentralized advantages of blockchain with necessary institutional oversight. This framework should incorporate identity verification mechanisms, compliance with Sharia law, and guidelines for ethical conduct in financial transactions.‌ ∴ Conclusion ∴ ‌The research concludes that blockchain technology is compatible with the ethical and Sharia principles underlying Islamic banking. The implementation of blockchain can address many of the current shortcomings in conventional banking systems, such as corruption, lack of transparency, and inefficiency, which have hindered the full realization of Islamic banking principles. Blockchain’s decentralized and transparent nature aligns well with the goals of Islamic finance, ensuring justice, fairness, and ethical conduct. However, to fully integrate blockchain into Islamic banking, it is essential to address the challenge of anonymity through robust KYC protocols and institutional regulations. This will prevent misuse and ensure that blockchain-based Islamic banking systems are secure and compliant with both ethical standards and Sharia law. Moreover, blockchain can play a significant role in transforming traditional banking roles, potentially rendering them obsolete in the coming decades. The technology’s ability to provide direct peer-to-peer financial services without intermediaries can reduce costs, increase efficiency, and enhance trust in the financial system. In conclusion, while blockchain presents numerous benefits for Islamic banking, its successful implementation requires a balanced approach that leverages its technological advantages while ensuring compliance with ethical and legal standards.

Abstract This paper proposes a new soft‐switching bidirectional multiport DC/DC converter for PV/EV applications. The proposed topology is capable of using several different sources simultaneously. Also, it has some benefits including high voltage gain, bidirectional, soft‐switching technique, and multi‐input multi‐output (MIMO) topology. In addition, all inputs of the proposed converter are separate from each other and it causes control of the outputs to be simple in the wake of the common ground of the inputs and outputs. The proposed converter can work on zero current switching (ZCS) conditions on some power semiconductors (power diode/switch) and decreases the switching and conduction losses. It also makes use of semiconductors with lower resistance on‐state (Rds‐on). Using coupled inductor techniques and working of semiconductors under ZCS conditions eliminates the total loss affected by reverse recovery of the power diodes, and a passive clamp circuit can recover the leakage energy released by the leakage inductance of the used coupled inductor. The proposed topology is built and tested in the laboratory. To confirm the accurate operation of the proposed topology, it is tested by Typhoon HIL‐404 emulator at 12 V–12 V–12 V inputs/270 W with 50 kHz switching frequency.

Objective This study seeks to explore the effects of pelvic floor muscle exercises on urinary incontinence and leisure time in women diagnosed with multiple sclerosis (MS). Materials & Methods A quasi-experimental design was utilized in this study. The research included 15 women with MS at stages 7 or lower on the expanded disability status scale, selected conveniently to form the intervention group. This group underwent a structured pelvic floor muscle exercise program. Pre-test and post-test assessments were conducted using the international consultation on incontinence questionnaire-urinary incontinence short form, the leisure activities questionnaire and the fatigue severity scale. The impact of the intervention was analyzed using the Wilcoxon test. Results The results demonstrated a significant reduction in urinary incontinence (P=0.007) and increased leisure activities (P=0.003) among women with MS who engaged in pelvic floor muscle exercises. However, these exercises did not significantly affect the participants’ fatigue levels. Conclusion The study suggests pelvic floor exercises can effectively decrease urinary incontinence and enhance leisure activities in women with MS. These findings emphasize the importance of incorporating targeted exercises into the care of this patient population, providing valuable insights for healthcare professionals and individuals aiming to enhance their quality of life (QoL). Further research and integration of pelvic floor exercises into comprehensive care strategies are recommended to optimize the well-being of women with MS.

Abstract Background Parenting a child with disabilities can feel isolating and overwhelming. Understanding the health challenges of parents with disabled children is essential for providing effective healthcare. This study aims to offer a comprehensive view of the health challenges faced by these parents by synthesizing existing literature from various perspectives. Method This scoping review conducted using the JBI scoping review method. Searches were performed on PubMed, Web of Science, Scopus, and Google Scholar databases spanning from 2014 to 2024. The initial search yielded 388 articles, with 24 articles undergoing qualitative assessment and data analysis via narrative synthesis. Results From the 24 selected articles, three health challenges were identified: physical, emotional, and social health challenges. Conclusion Parents of children with disabilities face intricate health challenges, including physical challenges like fatigue, musculoskeletal pain, and sleep issues. Additionally, they experience significant emotional strain, with symptoms of depression, anxiety, and hopelessness. Social isolation and stigma further compound these challenges. A collaborative approach involving healthcare professionals, policymakers, and support organizations can empower parents to thrive in their caregiving roles.

Abstract The necessity of predicting geotechnical parameters in soft ground tunnelling is crucial for selecting the appropriate tunnel boring machine (TBM), evaluating the operating limit of earth pressure balance (EPB) machines’ parameters, and ensuring the safety and efficiency of TBMs during tunnel construction. In this research, various EPB operating parameters such as cutterhead torque, thrust force, chamber pressure, and cutterhead rotation speed (RPM) were utilized to estimate geotechnical parameters like friction angle (φ) and shear strength (τ) for engineering geological units ET1 to ET5 (fine-grained and coarse-grained soils) along the tunnels route, which serve as indicative units for the entire tunnels path. Statistical methods and computational techniques, namely support vector regression (SVR) and feed-forward neural network (FFNN), were trained using EPB operating parameters and geotechnical data from Tehran metro line 6—southern extension sector (TML-SE6) and the East–west section of line 7, Tehran metro project (TML-EW7). A comprehensive dataset comprising borehole logging results along the tunnel path was gathered, with 85% of the data randomly selected for training and the remaining 15% reserved for model testing. Various loss functions and statistical metrics were employed to evaluate the accuracy and precision of the method. The results of the proposed models demonstrate satisfactory and reliable accuracy of the approaches.

Background and Objective: Alzheimer's disease is a progressive and irreversible disorder that not only affects patients but also has severe repercussions on the daily lives, social relationships, and mental health of caregivers. This qualitative study aimed to delve deeper into the daily challenges faced by caregivers, the coping mechanisms they employ, and the positive outcomes they may experience, focusing on caregivers in Richmond Hill, Ontario. Materials and Methods: A qualitative research approach was adopted, utilizing semi-structured interviews to collect data until theoretical saturation was achieved. A total of 26 participants were selected using purposive sampling method from Alzheimer Clinics of the Richmond Hill area, ensuring a representation of varied experiences. Data were analyzed using thematic analysis method and NVivo software was utilized to assist in the organization and analysis of the data. Results: Four main themes were identified: daily challenges, coping mechanisms, health impacts, and positive outcomes. Caregivers reported significant daily challenges, including time management difficulties, financial burdens, behavioral problems of the patients, and lack of social support. Coping strategies varied widely, encompassing both active and passive approaches, with some caregivers displaying significant psychological resilience and resourcefulness. Positive outcomes, such as personal growth and improved family relationships, were noted, despite the substantial burdens. Conclusion: Caregivers of Alzheimer’s patients endure considerable psychological and physical burdens. Nonetheless, the presence of effective coping strategies and social support significantly affected their ability to manage these challenges. Future interventions should focus on enhancing caregiver support systems and providing targeted education and resources to alleviate caregiver strain.

Abstract High tumor’s lactate level directly associates with high tumor growth, metastasis, and patients’ poor prognosis. Therefore, many studies have focused on the decrease of tumor’s lactate as a novel cancer treatment. In the present study for the first time, a strictly anaerobic lactate-fermenting bacterium, Veillonella parvula, was employed for the decrease of tumor’s lactate level. At first, 4T1 breast tumor-bearing BALB/c mice were administered with 106 V. parvula bacteria intravenously, orally, intraperitoneally, and intratumorally. Then, the bacteria biodistribution was evaluated. The best administration route according to tumor colonization was selected and its safety was assessed. Then, the therapeutic effect of V. parvula administration through the best route was investigated according to 4T1 murine breast tumor’s growth and metastasis in vivo. In addition, histopathological and immunohistochemistry evaluations were done to estimate microscopic changes at the inner of the tumor and tumor’s lactate level was measured after V. parvula administration. V. parvula exhibited considerable tumor-targeting and colonization efficacy, 24 h after intravenous administration. Normal organs were free of the bacteria after 72 h and no side effect was observed. Tumor colonization by V. parvula significantly decreased the tumors’ lactate level for about 46% in comparison with control tumors which caused 44.3% and 51.6% decline (P

Introduction: The COVID-19 pandemic has led to a global rise in sleep disorders, serving as a critical indicator of societal mental health. This study aims to examine the trends in health information searches related to sleep disorders during the first seven months of the COVID-19 pandemic in Iran, comparing these trends with the same period two years prior. Methods: This descriptive study analyzed the internet search behavior of Iranians seeking health information between 2017 and 2022. Data were collected on sleep disorder-related searches during the initial seven months of the COVID-19 pandemic in Iran using Google Trends. A one-way analysis of variance (ANOVA) was employed to compare the volume and percentage of searches related to sleep disorders during the pandemic with those in the corresponding periods of the previous years. Additionally, Pearson's correlation was used to assess the relationship between the daily trends in COVID-19-related deaths and the volume of internet searches concerning sleep disorders. Results: The volume of searches related to sleep disorders significantly increased (p

Purpose: This study aimed to gain knowledge about the genetic reserves of native Iranian grapevine (Vitis vinifera L.) cultivars and genotypes in tropical regions and to identify the best grapevine cultivars and genotypes existing in vineyards of Khuzestan province. Research Method: This study evaluated the phenotypic diversity of 60 grapevine cultivars and genotypes existing in tropical, subtropical region of Khuzestan province in Iran. Findings: The result showed that the most descriptive statistics in the most important quantitative traits are related to fresh weight of bunch, bunch length, bunch width, the number of berries per bunch, berry length, berry width, protein content, total soluble solids and titratanbe acidity. The native Iranian grape cultivars and genotypes of Khuzestan province included 'Bangi', 'Soltani' and 'Yershi' as the earliest, Iranian cultivars including 'Yaghouti Ghermez', 'Yaghouti Sabz' and 'Asgari' as mid-ripening and foreign cultivars including 'Flame Seedless' and 'Perlette' as late ripening respectively. The results of factor analysis showed that the highest coefficients of eigenvectors in 7 main components are related to the most important traits including fresh weight of bunch, fresh weight of berries, berry diameter, berry length, the number of berries per bunch, protein content, total soluble solids, titratable acidity and the content of chlorophyll which accounted for 84.28% of the total variance variation. To group cultivars and genotypes based on investigated traits from cluster analysis by Ward’s method was used. Cultivars and genotypes were grouped in 9 main clusters in 5 Euclidean distances. Research limitations: No limitations were encountered. Originality/Value: In this research, the significant diversity of grapevine cultivars and genotypes existing in vineyards of Khuzestan province showed the superiority of native cultivars and genotypes such as 'Soltani', 'Bangi (Ghermez)' and 'Yershi' in some traits compared to other foreign cultivars.