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Financial reports are the basis of economic decisions that affect organizational interests and shareholders. However, there is a severe research gap concerning the factors affecting the quality of financial information (such as audit report readability and tone). Therefore, considering the importance of presenting high-quality financial information, this study aims to investigate the impact of intellectual capital (IC) and its components on the audit report's readability and tone.

The multivariate regression model tests research hypotheses. Then, hypotheses are tested via a sample of 824 observations of the listed companies on the Tehran Stock Exchange (103 companies) from 2014 to 2021, using the multivariate regression model based on pooled data and fixed effects.

Results determine that customer capital (CC) and structural capital (SC) are likely to influence the audit report tone positively. In general, the IC and human capital (HC) negatively impact auditors' tone. More analyses also document that IC and its CC, HC and SC components positively and significantly affect audit report readability based on two readability indices, including FOG and text length. Finally, findings pertaining to the third readability index (Flesch index) reveal that only HC and SC are robust based on this measurement, whereas the IC and CC have a negative and significant impact on the readability of auditors’ reports.

To the best of the authors’ knowledge, this study is the first to address this issue in emerging markets, and it provides helpful insights for users, analysts and legal institutions regarding IC, which significantly affects audit report readability and tone.

To respect the patients’ physical privacy, they should be provided with proper clothing that prevents the exposure of unnecessary parts of the body. The purpose of this paper is to evaluate patient satisfaction upon wearing customized, high-coverage, procedure-specific dresses.

New designs of clothing adapted for different kinds of procedures, and offering a good coverage of the body and easy access to the required parts were compared with regular patient clothing. Patients from six different wards of a university hospital filled out a questionnaire inquiring about general and demographic variables, and patient satisfaction was evaluated based on six main features of the clothing design. p<0.005 was considered as the level of statistical significance.

Overall, 256 patients were entered into the regular-design and new-design groups (n=128 in each). In Group 1 (regular design), the rate of dissatisfaction was about 98, 84, 84, 78, 77 and 38 percent for ease of wearing, comfort, design, material, coverage level and size, respectively. In Group 2 (new design), the highest satisfaction rates were associated with ease of wearing, size, coverage level, material, design and comfort as 93.7, 91.4, 89.9, 87.1, 86, and 80.5 percent, respectively.

The present study is the first to investigate customized patient clothing and demonstrated that these clothes can improve the patients’ satisfaction in terms of coverage, comfort, design and size.

One of the priorities of the health system is community health promotion. In this regards, proper development of programs and plans is needed to create a responsive system which leads to health promotion. The aim of this study was to identify the requirements for developing non-communicable disease (NCDs) programs based on CIPP (context, input, process and product) model.

This is a qualitative study. Data were collected through semi-structured interviews with 40 experienced informants in the field of NCDs. The interviewees were selected bases on pre-determined criteria which then were completed by snowball sampling. Analysis was carried out using a content analysis approach that led to identifying program development requirements in four dimensions of context, input, process and product.

Twenty-nine requirements of developing program were categorized in four domains of context, input, process and product. These requirements comprised of pilot studies, the existence of appropriate needs assessment, evidence-based programs, promoting organizational culture, adequacy of resources, identification of stakeholders and comprehensive cooperation and existence of an appropriate evaluation system.

Since this study was performed through a qualitative method, it is possible, some prerequisites of program development may not be encountered. But the extreme effort has been made to perceive diversity and different aspects.

The first study was in the field of appropriate requirements for program development in the context of a centralized health system in a developing country.

This study aimed to evaluate the cytotoxic/apoptotic effects of sweet apricot kernel ethanolic extract (SAEE) on human cancerous PANC-1 and 293/KDR normal cells.

The extract was prepared by maceration, and its chemical composition was analyzed by gas chromatography-mass spectrometry (GC-MS). The biological effects of SAEE on PANC-1 and 293/KDR cells were investigated using MTT (3–(4, 5-dimethylthiazole-2-yl)-2,5-diphenyl tetrazolium bromide) assay, DAPI (4',6-diamidino-2-phenylindole) and AnnexinV/propidium iodide (PI) staining. The expression of pro- and anti-apoptotic genes was evaluated by real-time quantitative polymerase chain reaction (real-time q-PCR) analysis.

The SAEE showed the selective growth inhibitory activity against PANC-1 cells with an IC50 (the 50% inhibitory concentration) value of about 1 mg/mL at 72 h. Further investigations by DAPI staining and flow cytometry revealed nucleus fragmentation and elevation of apoptotic cells, respectively. Also, a significant decrease in B-cell lymphoma 2 (Bcl-2)/Bcl-2-associated x protein (Bax) ratio (0.41, p = 0.001) and the up-regulation of caspase-3 expression (1.5 fold, p = 0.002) indicated the induction of apoptosis in PANC-1 cells but not in 293/KDR non-cancerous cells. These results suggest that SAEE could induce apoptosis in cancer cells via a mitochondrial dependent pathway. Furthermore, GC-MS analysis showed that the SAEE is rich in γ-sitosterol and γ-tocopherol. Overall, the findings suggest that because of the selective impacts of SAEE on PANC-1 cells, it can be considered as a supportive care in adjuvant therapy for pancreatic cancer. However, the potent anticancer effects of main components of SAEE and its clinical value as an antitumor drug should be further investigated.

Considerable limitations of this study were that the related mechanisms of selective impacts of SAEE on cancerous and normal cells and potent cytotoxic/apoptotic effects of γ-sitosterol and γ-tocopherol as major components of SAEE were not investigated.

Recently, a growing interest has been dedicated to plant-based natural products. Sweet apricot kernel exerts a number of pharmacological activities; however, the anticancer effect, related mechanisms and its active compounds were rarely investigated. In this study, the authors aimed to evaluate the cytotoxic/apoptotic effects of SAEE on human cancerous PANC-1 and 293/KDR normal cells.