فهرست مطالب لیلا مرادی

 MicroRNAs (miRNA) are single-stranded non-coding RNAs containing 19-22 nucleotides. Research investigating the molecular processes underlying obesity-induced dyslipidemia has revealed that miRNA plays a conflicting role in this scenario. As there is a need for more research in this area, this study aimed to investigate how high-intensity functional training (HIFT) affects miR-148a, miR-223, and blood lipoproteins in overweight or obese middle-aged women.. 

 Twenty middle-aged women between 35-40 years old and overweight or obese (BMI=25-30 kg/m2) were randomly assigned to two groups based on their fat percentage and aerobic capacity (V̇O2max). The first group underwent HIFT exercises, while the second group served as a control. Blood samples were taken from the participants 48 hours before and after eight weeks of HIFT exercises to analyze miR-148a, miR-223, and blood lipid profiles. The data was then analyzed using analysis of covariance (ANCOVA), paired t-test, and Bonferroni post hoc tests.

 After eight weeks of the HIFT training program, the training group showed a significant decrease miR-148a (p = 0.001), miR-223 (p = 0.006), LDL-C (p < 0.001), triglyceride (p = 0.002), and cholesterol (p < 0.001) compared to the control group. Additionally, the concentration of HDL-C (p = 0.001) increased in the training group compared to the control group.

 It seems that HIFT training can improve blood lipid profiles by affecting some obesity-related miRNAs, especially miR-148a miR-223, and improve health thereby preventing diseases caused by dyslipidemia such as type 2 diabetes, and cardiovascular disease.

Introduction and The purpose of this research was to identify the components of professional development of secondary school teachers using a qualitative method. The participants in this section include experts, experts and people knowledgeable in the field of development and professional development of teachers in Fars province, and the selection of people was made by purposeful sampling method and criterion-based technique, with the criterion of having a master's degree and doctorate and at least fifteen years of teaching and research experience in education. It was education that after the semi-structured interview with 23 people, the information became saturated. Data analysis method Thematic analysis is done step by step in six steps, the first step is the initial acquaintance with the interview text, the second step is to create initial codes, the third step is to search for themes, the fourth step is to review the themes, the fifth step is to title the themes, and the sixth step is to prepare the interview report and prepare The table of basic themes is organizing and inclusive; and the findings obtained from the interviews conducted in eight components are as follows: change skills, communication skills, individual growth, research growth, evaluation skills, organizational growth, educational growth, Information technology. The results showed that the professional development of teachers helps to improve the activities and tasks of people, in connection with their jobs and specialized professions, which is mainly for the purpose of increasing their knowledge, skills and changing their professional attitudes. By means of that, people can perform their duties effectively and improve the teaching and learning process.

Job burnout and dyslexia can be risk factors among nurses. The purpose of this study was to investigate the relationship between job burnout with alexithymia in nurses who work in hospitals affiliated with the Kurdistan University of Medical Sciences.

This is a descriptive-correlation study. The samples included 311 nurses working in hospitals affiliated with the Kurdistan University of Medical Sciences, who were included in the study through the quota sampling method. The data collection tool consisted of a two-part questionnaire. The first part was related to demographic information and the second part was related to the 20-item Toronto Bagby et al.'s (1994) alexithymia evaluation questionnaire and the 22-item job burnout questionnaire by Meslach et al. (1993). Data were statistically analyzed using SPSS version 22 software and through Pearson's correlation analysis, independent t, one-way analysis of variance, one-way linear regression, and Sheffe's post hoc test.

The results showed that alexithymia and job burnout were respectively 82.1(SD=2.05) and 119.4 (SD=6.95) and two of these variables were significantly correlated (r=0.57, p=0.001). Findings showed that alexithymia (33%) explains nurses' job burnout changes.

In general, it can be stated that the higher the level of emotional illiteracy in a person (i.e., the person is weak in describing and recognizing their feelings and emotions and having low objective thinking), the more they will develop burnout syndrome. Therefore, proper planning for the identification of nurses’ emotional status as well as burnout and its related factors and educational interventions about emotional management and prevention of job burnout is needed.

Host-guest nanochemistry is a branch of supramolecular chemistry in which a so-called host molecule binds to a guest molecule or ion. Host-guest interactions involve two molecules or substances that can form complexes through unique structural relationships and non-covalent bonding. Also called molecular recognition, this type of interaction is widely found in biological recognition processes, such as enzyme-inhibitor and antigen-antibody interactions. Host-guest molecular recognition provides a powerful approach to construct a dynamic interface that allows the resulting assemblies to be structurally manipulated in size and shape. Thus, it opens a path to construct smart supramolecular systems with multilevel reactivity. Host-guest nanochemistry incorporates the idea of molecular recognition and interactions through non-covalent bonding. Noncovalent bonding is critical in maintaining the three-dimensional structure of large molecules such as proteins and is involved in many biological processes in which large molecules are specifically but transiently bound together. Host-guest interactions have attracted considerable attention since their discovery, as many biological processes require host-guest interactions and can be useful in some material designs. In this article, the host-guest molecules and some of their applications are briefly introduced.

A very challenging concern of researchers in the last century has always been the production of chemicals at the nanometer scale, and at the same time, chemists have tried to understand how basic chemical principles change when systems are confined to nanoscale spaces. A long-pursued goal in nanoscience is to capture the essence of structures and functions of complex biological systems, as epitomised by cells, by creating artificial nanostructures in a rational manner. For this purpose, different strategies have been proposed and experimentally investigated. In the meantime, nanoreactors have been proposed as an emerging phenomenon and a new practical and scientific strategy for the production of nanomaterials. Nanoreactors change the basic chemical nature of molecules and moieties within them, and alter how they behave in chemical reactions. In fact, nanoreactors are very small chambers of nanometer size that protect the catalysts or the drug that is placed as a guest inside the nanoreactor structure from environmental influences, and they enclose reactants and catalysts in a small space for a long time, and as a result, they show great potential for improving chemical processes.The important point is that in addition to performing a wide range of chemical reactions, the space inside nanoreactors is a suitable environment for the production of various nanostructures. In this article, nanoreactors and some of their applications are briefly introduced.

Diabetes is one of the most common diseases in the elderly. Mental health problems, including depression and anxiety disorders, are common in the elderly with diabetes while they are usually not diagnosed. Patients with co-occurrence of diabetes and psychiatric disorders have a worse prognosis. This study aimed to investigate the prevalence of generalized anxiety disorder and depression in patients over 60 years old with type II diabetes.

This cross-sectional and descriptive study included 300 elderly patients with type 2 diabetes referred to the diabetes clinic of Golestan Hospital, Ahvaz, Iran, in 2021. The existence of anxiety and depression was measured using Beck Anxiety and Depression Inventories, Geriatric Depression Scale-Short Form (GDS-SF), Geriatric Anxiety Inventory-Short form-Persian version (GAI-SF-PV), and Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition (DSM-V). 

Most of the patients were female (56.7%), married (95%), with a diploma or less (86.6%), Arab (57.7%), with average economic status (69%), and living with family (97%). Controlled diabetes was reported in most people using medicines and insulin (94.3%). The rates of generalized anxiety and depression based on the mentioned inventories and the DSM-V were 33.8% and 40.7%, respectively.

The findings of our study showed a high prevalence of depression and anxiety in diabetic patients over 60 years of age. Low level of education, poor economic status, uncontrolled blood sugar, and gender are independent risk factors affecting anxiety and depression. Moreover, life without a family was an independent risk factor for generalized anxiety disorder in diabetic patients over 60 years of age.

Sociopolitical conditions of the Persian Constitutional Revolution encouraged and intensified the critical and educational views of poets of this era and the postConstitutional period. The poems by Mohammad Taghi Bahar and Ahmad Shamloo were selected for analysis because they created social movements as critics of their contemporary social and moral status. The data were collected through the secondary research method, and the verses were chosen purposively. We aimed to investigate the commonalities and differences in the socio-educational teachings of their poems. Using a comparative analytical method, this study sought to examine the attitude of these two poets toward the foundations of social ethics (social justice, women's rights, public ignorance, freedom, poverty, social self-awareness, fighting against oppression, etc.). The dominant political aspect of the poems of this era overshadows other aspects (especially the educational aspect); therefore, researchers must pay attention to the neglected aspects of these poems.

Nutritional intake has an important effect on hormonal regulation and health outcomes related to menopause.

In this cross-sectional study, 2049 women were placed in three groups: pre-menopausal (736), menopausal (396) and post-menopausal (917). The healthy food index was evaluated and calculated using the food frequency questionnaire.

The prevalence of obesity and the level of physical activity were significantly higher in premenopausal, menopausal and postmenopausal groups, respectively (P < 0.001). The intake of calories, macronutrients, vitamins, minerals and antioxidants in the pre-menopause group was significantly higher than the menopause and post-menopause groups. After adjusting for confounding factors, comparing the quartiles of the healthy eating index between the groups did not show a significant difference (P = 0.145). Nevertheless, the highest frequency of the fourth quartile (high score of the healthy food index) was observed in the premenopausal group and the highest frequency of the first quartile (low score of the healthy food index) was observed in the postmenopausal group. More adherence to the healthy eating index was observed in women with a higher level of education (P < 0.001).

Physical activity and the quality of food intake based on following the healthy food index are inappropriate in menopausal and postmenopausal women. Therefore, it is suggested to pay attention to healthy lifestyle education, including guidelines for food intake and increasing physical activity in postmenopausal women.

Diabetes and its complications have a significant economic effect on society. This study evaluated the annual cost of patients with diabetes in Ahvaz, Iran, for the first time to reduce diabetes costs by identification of cost-induced factors.  A questionnaire was completed for each of 752 patients referring to diabetes clinics in a university hospital. Then, the patients recorded all diabetes-related costs through face-to-face or telephone interviews for one year, including transportation, physician visit, drugs, laboratory tests and imaging, diet prescription, hospitalization, glucometer strips, etc. The patients reported their costs every three months.  The per capita cost of patients with diabetes was USD 1611.19 ± 1366.67 annually. Women had higher per capita costs than men did. The cost of taking medication was the highest compared to other costs (while the cost of diet prescription was the lowest. Of all patients, 14.2 % had at least one diabetic complication. Diabetes-related cardiovascular complications had the highest annual cost for patients. There is no statistically significant correlation between diabetes cost and gender or diabetes duration.   The cost of medications constitutes a major portion of the total direct cost of this disease, whereas the cost of diet prescription was the lowest. Diabetes and its complications have a significant economic effect on the health system. Control of diabetes and complication prevention should be considered to reduce the costs it imposes on the society.

Gestational diabetes is the strongest predictor of diabetes in the future. This study was performed aimed to determine the association between the Hypertriglyceridemic waist phenotype of first trimester and the incidence of gestational diabetes.

This case-control study was designed using the data of gestational diabetes outcomes cohort study. Among 9630 screened mothers in cohort study, 260 women with GDM and 260 healthy pregnant women were compared in terms of clinical, biochemical, and demographic indicators. Gestational diabetes (GDM) was defined by the International Association of Diabetes and Pregnancy Study Group (IADPSG) criteria. Waist circumference and triglyceride levels of all mothers were measured in the first trimester of pregnancy. Data were analyzed by SPSS software (version 23) and Chi-square tests, independent t, univariate and multivariate regression. P<0.05 was considered statistically significant.

According to Logistic regression results, the incidence of gestational diabetes was not significantly associated with triglycerides above 150 mg/dL (OR = 1.03 (0.95% CI: 0.52-2.04, P= 0.91)). Waist circumference above 85 cm was associated with a higher risk of developing GDM (OR = 1.72 (0.95% CI: 1.17-2.53, P = 0.005)). The risk of GDM occurrence in mothers with a waist circumference of more than 85 cm and a triglyceride greater than 150 mg /dL was more than the two indicators alone (OR = 3.21 (0.95% CI: 1.71-6.03, P<0.001).

The combined index of triglyceride and waist circumference of pregnant women in the first trimester of pregnancy is a relatively good indicator for predicting gestational diabetes.

Self-esteem is one of the important dimensions of mental health in the elderly. It may be affected by increasing age, reducing ability and decreasing independence of the elderly. Peer group training as a non-pharmacological treatment method based on sharing interpersonal experiences has an important role in increasing attitude and knowledge. Therefore, this study was conducted to investigate the effect of peer education on the self-esteem of the elderly.

This quasi-experimental study was performed on 50 elderly people referred to Aliabad Katoul boarding center with a non-random sampling method in two test and comparison groups in 2018. The data collection tool was the Rosenberg Self-Esteem Questionnaire. In the experimental group, training was conducted in 5 groups of 5 people by 5 peer trainers in 5 sessions (30-45 minutes). Data were collected before and after the intervention by self-report method. Data analysis was performed by spss21 statistical software. Statistical tests in this study were performed with the help of descriptive statistics (table, mean, standard deviation) and inferential statistics (paired t-test, independent t-test, chi-square and analysis of covariance) at a significant level of 0.05

Covariance test by eliminating the effect of pre-test showed that peer group training increases self-esteem of the elderly (Eta = 0.51, P = 0.01). So that 51% of post-test changes can be related to the effect of peer training.

The use of peer-to-peer self-care training groups increases the self-esteem of the elderly. Therefore, using the experiences of peer groups as a simple, low-cost but effective educational method has an important role in improving the mental health of the elderly.

Hypovitaminosis D and thyroid disorders are associated with negative consequences during pregnancy. Regarding to the importance and prevalence of these two and the limited and contradictory information on their relationship, the present study was performed aimed to investigate the relationship between the level of 25-hydroxyvitamin D and thyroid function tests in the first trimester of pregnancy.

This cross-sectional study was conducted in 2019 on 200 women in the first trimester of pregnancy.  Serum levels of 25 hydroxyvitamin D (to check vitamin D), total thyroxine (TT4), and thyroid-stimulating hormone (TSH) (to check thyroid function) and thyroid peroxidase (TPO) antibodies (to check autoimmunity) were measured.  Data were analyzed by SPSS statistical software (version 25) and Spearman's correlation coefficient and Kruskal-Wallis and Mann-Whitney tests. P<0.05 was considered statistically significant.

There was no statistically significant difference in the mean level of TSH and T4 for different levels of vitamin D (p=0.272 and p=0.538, respectively), although in the group that were in the euthyroid range based on TSH (0.2 to  3.9 mg international units per liter), vitamin D level was significantly higher (p=0.013). A significant inverse relationship was found between deficient and insufficient levels of vitamin D with positive TPO antibody titer (p=0.034 and p=0.019, respectively).

It seems that there is a relationship between vitamin D deficiency and thyroid autoimmunity, as well as between sufficient vitamin D levels and being in a euthyroid state, so it is suggested to correct vitamin D deficiency in women before attempting to pregnancy.

Heterocyclic compounds play a very important role in both life and drug discovery, and in particular, a large number of synthetic molecules based on these structures have been reported with great potential in medicinal chemistry. Small polycyclic heterocycles are often found in pharmacophores and play an important role in drug discovery. Ketene aminals are multifunctional building blocks for the synthesis of all kinds of compounds. Bicyclic, tricyclic, and tetracyclic nitrogen-containing analogs with ketene aminal skeletons are widely available in natural and synthetic drugs. In recent years, significant progress has been made in the chemistry of ketene aminals. To understand and dominance the reaction properties of ketene aminals and the synthesis of other novel fused heterocycles, the investigation of ketene aminals is very important and necessary. This review covers relevant contributions with regard to the development and applications of ketene aminals, classified by reaction type and type of synthetic products.

Type 2 diabetes mellitus (T2DM) and thyroid disorders are common endocrine disorders. It seems that T2DM and thyroid gland dysfunctions are interlinked and influence each other. This study aimed to assess the prevalence of overt hypothyroidism (OH) and subclinical hypothyroidism (SCH) in type 2 diabetic patients admitted to Imam and Golestan Hospitals, Ahvaz, Iran.

This retrospective study was performed by studying the records of type 2 diabetic patients admitted to Imam Khomeini and Golestan Hospitals, Ahvaz, in 2020-2021. A total of 420 T2DM patients were evaluated using thyroid function tests, including thyroid-stimulating hormone (TSH). OH was considered at TSH levels of ≥ 10 mIU/mL and T4 below normal range, and SCH was considered at TSH levels of <5 mIU / mL and normal T4.

Of the patients, 34 (8.1%) had OH, and 61 (14.5%) had SCH. OH and SCH were more common in females than in males (P<0.0001). The frequency of OH and SCH was not significantly different based on age groups, weight groups, type of diabetes treatment, duration of diabetes, serum vitamin D level, hypertension, and dyslipidemia.

This study showed a high prevalence of OH and SCH in patients, particularly women, with T2DM. Therefore, patients, predominantly females, with T2DM should be routinely screened for hypothyroidism.

The purpose of the present study was to compare the effectiveness of compassion focused therapy and positivist psychology with well-being approach on alexithymia, adaptive behavior and adherence to treatment of patients with type 2 diabetes. The research design was a quasi-experimental pretest-posttest with control group. The sample size included 45 patients with type 2 diabetes who were selected by purposive sampling. Of these, 15 were assigned to the experimental group of compassion focused therapy, 15 to the experimental group of positivist psychology with well-being approach and 15 to the control group by simple random sampling. To collect research data, the Toronto Alexithymia Scale (Bagby et al., 1994), the Psycho-social Adjustment with Illness Scale (Derogatis, 1990) and the Adherence Questionnaire (Modanloo, 2013) were used. The compassion focused experimental group received 8 sessions of two-hour intervention and the experimental group of positive psychology with well-being approach received 8 two-hour sessions, too. Multivariate Analysis of Covariance (MANCOVA) was used to analyze the data. The results showed that both therapeutic approaches in the post-test phase had a significant effect on alexithymia, adaptive behavior and adherence to treatment of patients with type 2 diabetes (p<0.05). There was no significant difference between the two intervention methods in each of the dependent variables. Based on the findings, it can be said that the application of both therapeutic approaches is effective in reducing alexithymia and increasing the level of adaptive behavior as well as adherence to treatment.

The purpose of this study was to evaluate the environmental risks of Alborz Dam on Babolrood River in Babol city, using MCDM methods. First, the environment of the study area was identified, then a list of identified environmental risks was prepared in the construction and exploitation phase, and in the form of a questionnaire was provided to environmental experts familiar with the Alborz dam basin. Environmental risks were rated by experts according to the Likert scoring range based on the three indicators of occurrence intensity, probability of occurrence and risk significance, then environmental risks ranking was performed using OWA method. The most important risks of Alborz dam were obtained during the construction phase: when the decision maker is risk aversion, respectively: Destruction of forest within the dam with a score of 0.048, Displacement of reservoir residents with a score of 0.047, and, When the decision maker is risky, respectively: Destruction of forest within the dam with a score of 0.051, Displacement of reservoir residents with a score of 0.050. Also, The most important risks of Alborz Dam were obtained during the operation phase: When the decision maker is risk averse, respectively: Thermal stratification of dam reservoir with a score of 0.053, Reduction of self-purification of Babelrood River with a score of 0.051, and, When the decision maker is risky, respectively: Thermal stratification of dam reservoir with a score of 0.057, Landslide with a score of 0.056.

Increasing the comparability of financial statements leads to lower agency costs and the need to keep cash. In this regard, the aim of this study was to investigate the relationship between comparability of financial statements and cash retention and the effect of capital structure and operational cycles on the relationship between comparability of financial statements and retention of cash. To achieve the objectives of the study, the data of companies listed on the Tehran Stock Exchange in the period 2014 to 2018 were tested using multiple linear regressions using panel data. The findings show that increasing the comparability of financial statements significantly reduces the retention of corporate cash. Evidence also suggests that there is no significant effect of capital structure and operational cycles on the relationship between the comparability of financial statements and the retention of cash. The results show that investors and creditors in their economic decisions rely on the financial statements of companies, so it is worthwhile to standardize and monitor institutions as well as the company's governing bodies. . They attach special importance to the ability to compare financial information.

The verse of guardianship (Maeda / 55) is one of the most important evidences of proving the Imamate and guardianship of Imam Ali (AS) and other Imams (AS). Shiite and Sunni scholars have agreed that the verse of Wilayah has been revealed in the honor of Imam Ali (AS) and at the time of giving alms in the bowing of his prayers, and there are many narrations with the correct document in confirmation of this issue. In order to refute Allameh Hilli’s arguments in his book Minhaj al-Karama, Ibn al-Taymiyyah compiled Minhaj al-Sunnah and mentions the sayings of Allameh Hilli under the title of “Qul al-Rafidi”. The purpose of Ibn Taymiyyah in writing this book is to prevent the publication of beliefs about the Shiite right about the concept of Imamate as a divine position and the inalienable right of the Ahl al-Bayt (AS) in this regard. Among the cases that Ibn Taymiyyah has dealt with is the rejection of the cause of revelation and the meaning of the verse of Wilayah on the Imamate of Ali (AS). He tries to refute the meaning mentioned in the verse by giving literary, interpretive and narrative reasons called “aspects”. After collecting the materials, it was determined through library and documentary methods and a descriptive-analytical approach in analyzing the materials, and by examining and confirming the document and text of the narrations and presenting rational and Quranic reasons and Sunni and Shiite consensus due to the mentioned revelation, that all the faults and objections of Ibn Taymiyyah are baseless. Given that these works did not examine or criticize Ibn Taymiyyah’s doubts in detail (all the faces raised by Ibn Taymiyyah), despite the fact that they contained a great scientific effort, therefore this article aims to discuss the problems and faces mentioned by Ibn Taymiyyah about the verse of Wilayah and examine its significance for the Imamate, and the mandate of Imam Ali (peace be upon him) and criticism of Ibn Taymiyyah’s views. The data collection method for this research is the library method. The research method is descriptive and analytical. The research process in this article is as follows: First, the author extracts most of the opinions about the doubt in question from Islamic sources, then evaluates and criticizes it, and in the end, the final theory on the criticism of Ibn Taymiyyah’s problems will be presented. The examination and search of the texts and documents of hadiths, narrations and books related to the reason for the revelation of the verse of guardianship led us to realize that this hadith was transmitted by the Shiites and Sunnis in different classes and centuries, to the point of claiming consensus on the revelation of the verse in the mandate of Imam Ali (peace be upon him). This is quite clear from the mentioned narrative and exegetical sources. The Arabic literary and grammatical study of the words of the verse and its text, as well as the different documents for the narrations of the reason for revelation of the verse and its objectives, the atmosphere of the revelation of the verse and the socio-economic situation of Imam Ali (pbuh) at the time of the revelation of the verse, and the logical interpretation of “and” in the phrase “they are bowing”, the study of general nature or the special study of the verse, the semantic study of the novel and other narrations that confirm the importance and virtue of Imam Ali (pbuh), the study of the correct meaning of the word “guardianship”, the identification of the reference of pronouns and nouns connected to the verse and the type of restriction, and the study of the relationship between the emirate and the state and other cases, clearly reject all criticisms and objections of Ibn Taymiyyah on the revelation of the verse mentioned in the mandate of Imam Ali (peace be upon him).

The purpose of this study was to evaluate the environmental risks of Alborz Dam on Bababrood River in Babol city, using multi-criteria decision making methods. Initially, environmental identification of the study area was carried out, Then a list of environmental risks identified in the construction and exploitation phase was prepared and presented to environmental experts familiar with the Alborz dam area in the form of a questionnaire. environmental risks scored by environmental experts based on three indicators, Severity of occurrence, Probability of occurrence, Then environmental risks ranking was performed using TOPSIS and Fuzzy TOPSIS methods. The most important risks of Alborz dam using TOPSIS method in the construction phase, respectively: Was Obtained, Destruction of forest within the dam with a score of 0.926, Displacement of reservoir residents with a score of 0.837 And in the phase of operation: Thermal stratification of dam reservoir with a score of 0.847, Landslide with a score of 0.751. Also, the most important risks of the Alborz dam using the Fuzzy Topsis method in the construction phase, respectively: Was Obtained, Displacement of reservoir residents with a score of 0.682, Demolition of forest within the dam with a score of 0.677, And in the phase of operation, respectively: Thermal stratification of dam reservoir with a score of 0.645, Landslide with a score of 0.630. Finally, one method of integration (average rating method) was used to resolve the conflict between the results.

Considering the importance of maintaining cash and comparing financial statements in the capital market, this research seeks to investigate the impact of the characteristics of the company on the relationship between the ability to compare the financial statements of corporate cash holdings. Company features include financial constraints, financial reporting quality and ownership concentration. In order to achieve the research goals, the period of 1391 to 1395 was tested. In this research, multiple linear regression has been used using panel data. The results indicate that there is a significant relationship between comparability of financial statements and cash holdings. On the basis of the findings, there was a negative and significant correlation between ownership concentration and financial reporting quality on the relationship between comparability of financial statements and cash holdings. Meanwhile, the financing limitation on the relationship between comparability of financial statements and cash holdings did not have a significanteffect. Keywords: ability to compare financial statements, cash holdings, fiscal constraints, financial reporting quality, concentration