The date fruit is of high nutritional value and its chemical composition is unique in providing energy, minerals, and vitamins for human. Date syrup, date concentrate and liquid date sugar are among semi-finished liquid products produced from low quality dates at industrial scale. In this research, some physicochemical properties of date syrup, concentrate, and liquid sugar in comparison with SUCROSE solutions were studied and the possibility of REPLACING SUCROSE with date liquid products was investigated. The results showed that the main chemical component of all three date products was simple sugars of fructose and glucose. Ash and protein contents of date liquid sugar were much lower than date syrup. pH values of date liquid products were also significantly different.Concentration of total phenolic and flavonoid compounds in date syrup was much greater than date liquid sugar. Overall, processing of date syrup to date liquid sugar reduced its nutritional quality while improving technological properties. It can be concluded that in choosing date liquid products as raw materials in food formulation, for the products that brown color of date liquid products does not affect the appearance of the final products, usage of date syrup or date concentrate is proposed. However, in other foods where brownish color of date syrup or date concentrate deteriorates sensory attributes of the final products, date liquid sugar is suggested. Date liquid products are also good candidates for high sugar products with sugar crystallization problem.

Celiac disease is an autoimmune disorder in which the patient expose to gluten intolerance during their life and the only way to treat it using a gluten-free diet. This study aimed to produce a gluten-free diet Sohan using REPLACING SUCROSE with isomalt and complete REPLACING wheat flour with soybean meal and corn flour. For this purpose, REPLACING SUCROSE with isomalt (0, 25, 50, 75, 100%), soybean meal to corn flour ratio (0, 0. 25, 0. 50, 0. 75, 1%) and cooking temperature (160, 165, 170, 175, 180 and 180 ° C) were investigated on density, hardness, and color of samples. Modeling and optimization were performed by response surface method and central composite design with α two and six central points and two replications in factorial and axial points using design expert software. The results showed that the density and hardness at higher levels of soybean meal to corn flour ratio increased and decreased, respectively. An increase in hardness and (L*) index were observed with increasing REPLACING levels of SUCROSE with isomalt. As well as, the interaction effect of SUCROSE replacement with isomaltand soybean meal to corn flour ratio at lower levels of these variables resulted in decreased density. The low-calorie Sohan formulas including, SUCROSE replacement with isomalt 79%, soybean meal flour to corn flour ratio 0, and the cooking temperature 180 ° C. In addition, SUCROSE replacement with isomalt100%, soybean meal flour to corn flour ratio 0. 41, the cooking temperature 171 ° C. In addition, SUCROSE replacement with isomalt 71%, soybean meal flour to corn flour ratio 1, and the cooking temperature 160 ° C as the best treatments introduced.

Acrylamide is a chemical compound that is produced in starchy foods such as biscuits at temperature higher than 120oC and there is concern about its carcinogenic properties. Since biscuit is one of the most consumed floury products, the objective of this research is assay the effect of invert sugar replacement in four levels (0, 25, 75 and 100) on acrylamide content, reducing sugar, pH, acidity content and moisture. Data were analyzed in a factorial design using ANOVA followed by Duncan’s multiple-range test at P<0.05. The use of invert sugar syrup instead of SUCROSE solution in Petit Beurre and Madar biscuits increased the content of moisture, acidity and reducing sugar but decreased pH. The replacement of SUCROSE solution by 100% invert sugar increased the content of acrylamide in Petit Beurre and Madar biscuit samples 99.4 and 103.9 ppb, respectively. The difference of acrylamide contents of biscuits in similar percentage replacement of invert sugar was considerable.

Introduction: Lifestyle changes related to modification in the eating quality and quantity along with mental stress led to the prevalence of non-communicable diseases such as obesity, diabetes and cardiovascular disease. Considering the consumer’ s demand, food scientists are now focusing on developing suger free or low-carbohydrate, fat free and low calorie foods which rich in fiber, protein, minerals and vitamins. Luz is one of the iranian traditional sweets, which is very popular due to its desirable texture and sensory properties. However, due to it’ s high sugar content, its consumption is limited for obesity and diabetes peoples. In recent years, a number of synthetic sweeteners like saccharine, acesulfame‐ K, aspartame, which are sweeter than SUCROSE and nontoxic, have been developed and identified to replace sugar. Stevioside is extracted from the leaves of S. rebaudiana bertoni that has a great potential as a new agricultural crop for health promoting foods is increasing, and proximate analysis has shown that Stevia also contains substantial amounts of proteins, potassium, and other essential nutrients. It is a white, crystalline, odorless powder, which is approximately 300 times sweeter than SUCROSE. Steviol glycosides are noncaloric sweeteners, which makes them an attractive sugar substitute for food industry. Isomalt is a sugar alcohol, low-calorie bulking agent with properties and characteristics similar to SUCROSE. The sweetening power of isomalt lies between 0. 45 and 0. 60 as compared with that of SUCROSE. Ganoderma lucidum an oriental fungus, has a long history of use for promoting health and longevity in the world. Ganoderma is a rich source of protein, carbohydrate, fat, fiber, minerals and vitamins. Considering that now, no research has been done on the use of Ganoderma lucidum and substituting SUCROSE with stevioside-isomalt in Luz formulation, Therefore, the aim of this study was to investigate the possibility of almond substitution with Ganoderma lucidum and SUCROSE substitution with stevioside-isomalt. Materials and methods: Materials used in Luz formulation consisted of coconut powder, isomalt, SUCROSE, stevioside, almond, Ganoderma lucidum were supplied from salamatgostaran arayan Co. All chemicals were from Merck Co. The formulations of Luz include coconut powder (38. 74%), sugar (25. 83%), sorbitol (29. 63%), almond (2. 57%), vanilla (0. 2%), cardamom (0. 2%), cinnamon (0. 26%) and chlorophyll (2. 57%) were selected. To produce Luz, the mixture of sugar and sorbitol was heated to boiling temperature and complete dissolution. After the heat treatment (100° C for 2h), the mixture was cooled to 40° C and the coconut and almond powder was added and mixed. At the end, cardamom, cinnamon, vanilla and chlorophyll were added. The prepared mixture was molded and placed at 18° C for 24h. Protein, fat and sugar were determined according to AACC standard numbers, 46-12, 30-10 and 80-50. The density was also determined according to (Islam et al., 2012). High-performance liquid chromatography measurement of vitamin D was performed according to National institute of standard number 13579. Textural properties were determined using a Texture Analyzer. In this study, the effects of SUCROSE replacement with stevioside-isomalt (0-100%), almond replacement with Ganoderma lucidum (0-100%) and temperature (50-70° C) on qualitative characteristics (density, texture, colour) were investigated by response surface method (RSM) in the form of a central composite design with 6 central point (α =2). Optimal and control samples were examined in terms of qualitative characteristics such as protein, fat, sugar, vitamin D, calcium, phosphorus, density, peroxid value, textural (hardness, adhesiveness, springiness, cohesiveness, gumminess, chewiness) and sensory properties during 0, 15, 30 and 45 days after production. Comparison of the optimal and control samples was done in a Duncan's new multiple range test using SPSS ver: 9. 1 software. Results and discussion: The results revealed that an increase in the percentage of almond replacement with Ganoderma lucidum resulted in an increase the density and hardness. Independent variables had not a significant effect on the adhesive force and (b*) of the produced samples, and only almond substitution with Ganoderma lucidum had a significant effect on increasing adhesiveness. Springinesss, gumminess and chewiness, and also (L*) and (a*) increased with increasing SUCROSE substitution with stevioside-isomalt and almond with Ganoderma lucidum. The lowest density was belonged to sample contains 25% level of almond substitution with Ganoderma lucidum and 75% SUCROSE substitution with stevioside-isomalt. The interaction effect of SUCROSE substitution with stevioside-isomalt and almond with Ganoderma lucidum showed that, springiness increased with reducing substitution levels of SUCROSE with stevioside-isomalt and almond with Ganoderma lucidum. Treatments obtained by the model contain 68% SUCROSE substitution with stevioside-isomalt, 25% almond substitution with Ganoderma lucidum and 55° C temperature and 38% SUCROSE substitution with stevioside-isomalt, 0% almond substitution with Ganoderma lucidum and 60° C temperature, were introduced as optimal samples to maintain the quality characteristics and increase Luz nutritional value. Comparison between treatments showed that the optimal and control samples had not significantly different (P>0. 05), in terms of protein content and density. During storage time, peroxid value of optimal samples were lower than the control sample (P<0. 05). Based on the results of sensory evaluation, the optimal and control samples had not significantly different (P>0. 05), in terms of colour and sweetness, but the optimal samples received a lower overall acceptance score than the control sample (P<0. 05). In the microstructure evaluation of the optimal samples, due to the presence of Ganoderma lucidum, the uniformity of the structure of the samples was reduced and a gel network with larger particles and more pores was formed. Conclusion: According to the results of qualitative characteristics evaluation of the treatments, substitution a part of the SUCROSE with stevioside-isomalt and almond with Ganoderma lucidum in Luz formulation led to a successful reduction of total SUCROSE and fat, and an increment of calcium, phosphorus and vitamin D.

Background and Objectives In recent years, the demand for diet foods with high nutritional value has significantly increased. Masghati is one of the traditional sweets of Iran, which due to its high amount of SUCROSE and calories, its consumption is limited for people with obesity and diabetes. Food fortification is an important tool to prevent certain nutritional deficiencies and prevent chronic diseases. Stevioside is approximately 300 times sweeter than SUCROSE and exhibit broad health-promoting, anti-oxidative, and antimicrobial properties. Isomalt is the only sugar substitute made exclusively from SUCROSE. Potential health benefits of filamentous cyanobacterium, i. e., Spirulina platensis is mainly due to its chemical composition, which includes proteins, carbohydrates, essential amino acids, minerals (especially iron), essential fatty acids, vitamins, and pigments. Corn starch has a high thickening power and is required in many pastes containing high solids with the ability to form soft gels. The aim of this study was to investigate the effect of SUCROSE substitution with stevioside-isomalt, wheat starch with corn starch and the use of Spirulina platensis algae as a functional compound on the physicochemical, textural and sensory properties of diabetic dietary Masghati sweet. Materials and Methods The Spirulina platensis at five levels (0, 0. 25, 0. 5, 0. 75 and 1%), SUCROSE replacement with stevioside-isomalt at five levels (0, 25, 50, 75 and 100%) and replacement of wheat starch with corn starch was tested at five levels (0, 25, 50, 75 and 100%). For obtaining the optimal formulas, 19 experiments proposed by Design Expert software, the central composite design (CCD) by response surface methodology (RSM) with one repetition in axial and factorial points and five central points with alpha two. Results Increase in the stevioside-isomalt replacement with SUCROSE resulted in decreasing the hardness and increasing the b* and browning index. The hardness and springiness, with increasing wheat starch replacement with corn starch, increased and decreased, respectively. The increase in Spirulina content resulted in a decrease in the b* value and browning index. The interaction effect of increase in REPLACING SUCROSE with stevioside-isomalt and wheat starch with corn starch caused an increase in gumminess, a* value and browning index of the samples. The interaction effect of increase in REPLACING SUCROSE with stevioside-isomalt and Spirulina addition caused an increase in adhesiveness, springiness and chewiness of the samples. Although, the interaction effect of increase in REPLACING wheat starch with corn starch and Spirulina addition caused a decrease in a* value. Conclusion Two optimal formulas of diabetic dietary Masghati sweet, i. e., the optimal formula-1 (59% stevioside-isomalt replacement with SUCROSE, 87% wheat starch replacement with corn starch and 0. 83% Spirulina platensis addition) and the optimal formula-2 (69% stevioside-isomalt replacement with SUCROSE, 19% wheat starch replacement with corn starch and 0. 15% Spirulina platensis addition) were suggested.

Autogenous tooth transplantation (ATT) is a simple and reasonable choice for REPLACING the missing teeth when a proper donor tooth is available. This report presents a case of successful ATT of a maxillary right third molar for replacement of mandibular right second molar with a concomitant endodontic-periodontal disease. The mandibular second molar was believed to be hopeless due to a severe damage to coronal tooth structure, inappropriate root canal treatment and apical radiolucency. After extraction of mandibular second molar and maxillary third molar (the donor), the tooth was reimplanted into the extracted socket of second molar site. Root canal therapy was then performed. After 3 years, clinical and radiographic examinations revealed satisfying results, with no signs and symptoms. The patient is asymptomatic and the transplanted tooth is still functional with no signs of marginal periodontal pathosis. Radiographies showed bone regeneration in the site of previous extensive periapical lesion, normal periodontal ligament with no signs of root resorption.

Accounting standards, are rules governing how to do accounting work, and specify what information must be provided in financial reporting. The main objective of this study was to compare the stronger accounting standards against weaker accounting standards which in this study, we compare accounting standards of Iran and international standard in terms of Rents. The population of the research is institutions member of accounting community; that to collect theoretical principles of the study, library methods and to collect statistical information, questionnaires were used. Cronbach's alpha coefficient was used for validity and reliability of questionnaire, and to analyse the data, Student's t-test, Kolmogorov - Smirnov test and Friedman test was used. SPSS21software was used to analysis. Time limit of this research involves the second half of 2016. The population of the investigation includes audit firms of Certified Public Accountants community. Findings from analysis of statistical data are at 95% reliability level, which reject us hypothesizes based on non-reliability, unsuitability and lack of understanding. We conclude that Iran's accounting standards relative to international standards from the perspective of professional judgment of auditors to determine the rent type, in terms of degree of reliability, intelligibility, functionality is more appropriate.