• Parasites, Hosts and Diseases
• /
• 제27권4호
• /
• pp.253-260
• /
• 1989

경남 사천군에서 잡은 문절망둑(Acanthogobius navimanus)의 두부에서 동운상결가속 흡충의 퍼낭유충을 획득 하고 강아지와 어린 고양이에 실험감염시켜 성충을 얻은 바 Stirtodorn tnri (Heterophyidae)로 동정되었다. 피낭유충은 문절망둑 50마리에서 총 200개가 검출되었고 크기가 $0.39~0.43{\times}0.32~0.35mm$이며 긴 타원형이었다. 강아지 1마리와 어린 고양이 2마리에 34~100개의 피낭유충을 감염시켜 강아지에서 감염 후 8일째에 성충 30마리를, 고양이에서 4일 및 7일째에 각각 성충 2마리 및 1마리를 회수하였다. 성충 10마리(감염 후 8일)를 계측한 바 길이가 0.95~1.18mm(평균 1.05), 폭이 0.26~0.32mm (0.28)이었다. 자궁 내 충란은 긴 난원형으로 크기 $0.028~0.033{\;}(0.03){\times}O.017~0.020mm{\;}(0.019)$이었다. 충체의 종 동정 (species identification)에서 가장 중요한 특징은 함몰된 복흡반에 겹쳐져 있는 gonotyl의 형태, 특히 소극(small spines)의 배열 및 수이었던 바 gonotyl 외연을 따라 반원 모양으로 등그렇게 일렬로 배열된 체일40개의 소극과 한족으로 휘말라 집괴를 이루고 있는 약 30~40개의 소극, 즉 모두 60~80개의 소극이 '콤마' 형태를 이루고 있는 것이 관찰되었다. 이상의 형태학적 특징으로 이 충체를 S. lari로 동정하였다. 이 연구로 우리 나라에 S. lari의 생활사가 문절망둑을 중간숙주로 하여 영위되고 있음이 확인되었다.

• Parasites, Hosts and Diseases
• /
• 제43권3호
• /
• pp.93-100
• /
• 2005

The present study was performed to investigate the infection status with helminth in a group of feral cats in Korea. More than 29 helminth species including adults or eggs were detected in visceral and fecal samples of the examined cats. Among these were a host of nematodes, including toxocarids, Ancylostoma sp. and the larva of Anisakis simplex; trematodes, including Clonorchis sinensis, Paragonimus westermani, Eurytrema pancreaticum, Pharyngostomum cordatum, Metagonimus spp., Heterophyes nocens, Pygidiopsis summa, Heterophyopsis continua, Stictodora fuscata, Stictodora lari, Acanthotrema felis, Stellantchasmus falcatus, Centrocestus armatus, Procerovum varium, Cryptocotyle sp., Echinostoma revolutum, Echinostoma hortense, Echinochasmus japonicus, Stephanoprora sp., Plagiorchis muris, Neodiplostomum sp. and diplostomulum. We also detected a variety of cestodes, including Spirometra erinacei, Taenia taeniaeformis and unidentified species of tapeworm. We also found examples of the acanthocephalan, Bolbosoma sp. In our assessment of the stools, we detected at least 12 species of helminth eggs. These findings confirmed that feral cats in Korea are infected with a variety of helminth parasite species. Furthermore, among the helminths detected, E. pancreaticum, S. fuscata, S. lari, A. felis, S. falcatus, C. armatus, P. varium, Cryptocotyle sp., E. revolutum, E. japonicus, Stephanoprora sp., P. muris, Neodiplostomum sp. and Bolbosoma sp. represent helminth fauna which have not been reported previously in feral cats in the Republic of Korea.

• 융합경영연구
• /
• 제4권2호
• /
• pp.20-32
• /
• 2016

The purpose of the present study is to investigate the audit quality and Investment efficiency of the listed companies on the Tehran Stock Exchange (TSE). The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2008 to 2015. In this study the variables, auditor industry specialization, auditor reputation, auditor tenure and auditor independence has been used to investigate audit quality. The results of multiple linear regression analysis show that there is a significant relationship audit quality and Investment efficiency.

• Asian Journal of Business Environment
• /
• 제5권3호
• /
• pp.17-21
• /
• 2015

Purpose - This paper compares current requirements for depreciation accounting from the Financial Accounting Standards Board in America for equity securities and all debt securities with determinable fair value, and disclosure requirements related to the fair value of securities below registered cost with the requirements of the international Financial Reporting Standards Board and accounting standards committee. Research design, data, and methodology - Mini-review statements are examined relating to depreciation of investments in America and the Financial Accounting Standards depreciation of investments in Iran that meet the requirements of international reporting standards and the Iranian Accounting Standards Committee. Results - Accounting rules for depreciation of investments in securities requires a good deal of judgment. In particular, devaluation decisions during the recession and market crisis were controversial, although even with no clear guidelines on devaluation, sometimes such decisions were simple. Conclusions -Companies can choose from formal policies applied uniformly and documentations of interest to provide a summary of the principles and conclusions obtained through disclosure, enabling market participants to assess the entity's conclusions reasonably, thereby easing investor and market worries.

• 융합경영연구
• /
• 제4권3호
• /
• pp.1-6
• /
• 2016

The purpose of the present study is to investigate the relationship between Managerial overconfidence and vehicle and parts manufacturing firm value of the listed companies on the Tehran Stock Exchange (TSE). The population includes 25 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2010 to 2015. In this study the variables, Overconfidence based on earning per share (OEPS), Overconfidence based on capital cost (OCC) has been used to investigate Managerial overconfidence. The results of multiple linear regression analysis show that there is a significant relationship between Overconfidence based on earning per share (OEPS) and firm value. In addition, there is a significant relationship between Overconfidence based on capital cost (OCC) The present research examined the relationship between Managerial overconfidence and vehicle and parts manufacturing firm value of the listed in Tehran Stock Exchange. The results of multivariate regression accepted two the hypotheses of the research. There is a significant relationship between Managerial overconfidence and vehicle and parts manufacturing firm value.

• 융합경영연구
• /
• 제3권2호
• /
• pp.1-8
• /
• 2015

In this paper, the effects of auditor change on audit quality in companies accepted in Tehran stock exchange placed review and we assessed the presence or absence of a significant correlation between them. to assess the quality of data auditing and tax distortions, falsification of accounting estimates, distortion of rules, distortion caused by mistakes in applying accounting policies and other distortions are used as the dependent variable Is. the sample group consisted of 56 companies as experimental group and a control group of 56 other companies a 4-year period, during the years 2011 to 2014 were studied. data needed for research discovery success ratio distortion before and after the change of auditor. To test the research hypotheses paired comparison method is used.

• Parasites, Hosts and Diseases
• /
• 제51권1호
• /
• pp.99-106
• /
• 2013

In 2005, we reported the infection status of 438 stray cats with various species of intestinal helminths, including nematodes (4 species), trematodes (23 species), and cestodes (5 species) in the Republic of Korea. However, morphologic details of each helminth species have not been provided. In the present study, we intended to describe morphologic details of 13 trematode species which were either new fauna of cats (10 species) or new fauna of not only cats but also all animal hosts (3 species). The worms were fixed in 10% neutral buffered formalin under a cover slip pressure, stained with Semichon's acetocarmine, and then observed using a light microscope equipped with a micrometer. The 13 subjected species included members of the Heterophyidae (Stellantchasmus falcatus, Stictodora fuscata, Stictodora lari, Centrocestus armatus, Procerovum varium, and Cryptocotyle concava), Echinostomatidae (Echinostoma hortense, Echinostoma revolutum, Echinochasmus japonicus, and Stephanoprora sp.), Diplostomidae (Neodiplostomum seoulense), Plagiorchiidae (Plagiorchis muris), and Dicrocoeliidae (Eurytrema pancreaticum). By the present study, Cryptocotyle sp. and Neodiplostomum sp. recored in our previous study were identified as C. concava and N. seoulense, respectively. Three species, P. varium, C. concava, and Stephanoprora sp., are new trematode fauna in Korea.

• 융합경영연구
• /
• 제3권4호
• /
• pp.13-20
• /
• 2015

This study examined the relationship between working capital management and performance of listed companies Stock Exchange in Tehran. A total of 40 companies from the cement industry for the period 2007 to 2010 of which only 25 were selected for this study had the condition. In order to achieve the objectives, this study surveys the exploration of correlation regression analysis and used the curve obtained, the regression equation. To test the hypothesis, quantitative analysis was used as a method. The results showed a negative relationship between the variables of working capital management and the company's performance and the only variable cash conversion cycle did not show a significant relationship. There is often a negative correlation between the variables studied. This study is based on five assumptions impact of working capital management on corporate profitability is examined. Therefore, the results suggest that the variables in working capital (average collection of receivables, average inventory turnover period, the average net debt and average transaction cycle) and net operating profit is significant negative correlation Net cash conversion cycle and only illustrates the relationship is not significant. Thus, it showed that in debt collection and debt payment period, the turnover of inventory and net trade cycle to reduce the profitability of companies will increase.

• Journal of Microbiology and Biotechnology
• /
• 제9권6호
• /
• pp.778-783
• /
• 1999

Campylobacter is a pathogen for both humans and animals that can be transferred from animals to humans. Four isolates, which grew under 5-10% $CO_2$ and had small and translucent colonies, were obtained from swine gastric mucosa and characterized using various methods. These bacteria were gram negative, spirally shaped with round ends. One or two non-sheathed polar flagella were observed under electron microscopy. A PCR with species-specific protein (SSP) primers for 16S rRNA gene in Campylobacter produced a typical 462 bp fragment. The isolates had various biochemical and molecular characteristics which differentiated them from other Campylobacters. The isolates were catalase and oxidase positive, urease (rapid) negative, nitrate reduction positive, indoxyl acetate hydrolysis positive, y-glutamyl transpeptidase negative, and alkaline phosphatase negative. All four isolates showed growth at $37^{\circ}C{\;}and{\;}42^{\circ}C{\;}but{\;}not{\;}at{\;}25^{\circ}C$, were resistant to cephalotin and cefoperazone, and susceptible to carbenicillin. The isolates showed various results in the reduction of chloride to triphenyl tetrazolium (TTC) and a susceptibility to nalidixic acid. Western blot analysis of these isolates with antiserum raised against one isolate showed different patterns from those of reference strains. A dendrogram drawn with the RAPD results showed that these isolates belonged to a new Campylobacter spp. group different from those of C. jejuni, C. doylei, C. lari, and C. coli.

• Journal of Communications and Networks
• /
• 제15권5호
• /
• pp.476-485
• /
• 2013

In this paper, the effective capacity of a multiple-input multiple-output (MIMO) system in two different cases with receive antenna selection (RAS) and transmit antenna selection (TAS) schemes is investigated. A closed-form solution for the maximum constant arrival rate of this network with statistical delay quality of service (QoS) constraint is extracted in the quasi-static fading channel. This study is conducted in two different cases.When channel state information (CSI) is not available at the MIMO transmitter, implementation of TAS is difficult. Therefore, RAS scheme is employed and one antenna with the maximum instantaneous signal to noise ratio is chosen at the receiver. On the other hand, when CSI is available at the transmitter, TAS scheme is executed. In this case, one antenna is selected at the transmitter. Moreover, an optimal power-control policy is applied to the selected antenna and the effective capacity of the MIMO system is derived. Finally, this optimal power adaptation and the effective capacity are investigated in two asymptotic cases with the loose and strict QoS requirements. In particular, we show that in the TAS scheme with the loose QoS restriction, the effective capacity converges to the ergodic capacity. Then, an exact closed-form solution is obtained for the ergodic capacity of the channel here.