امید احمدی

The purpose of the present study is to recognize and analyze short-term and long-term effects of income tax and value-added tax on these 2 macroeconomic criteria from 1991 to 2021. Considering the result of the unit root test and the stationarity of the variables at the level and with an interval, autoregressive distributed lag (ARDL) method was used to estimate the coefficients. The results show that both models (dependent variable of the first model: inflation, dependent variable of the second model: gross domestic product) have long-term relation. In the first model, the results indicate that taxes have inflationary effects in the long term. On the other hand, contrary to the expectation of some experts, imposing taxes would improve GDP in the long term. Moreover, the value of ECT (-1) for both models is as expected and equal to -0.775 and-0.901 which means returning to long-term balance in less than 2 periods after the shock. It is suggested that by studying other macroeconomic variables, more attention will be paid to their evaluation and effectiveness on the variables of macroeconomics.

This study examines the impact of accounting standards on the quality of financial reporting in the public sector of Khuzestan province in 2022. The statistical population includes 98 comptroller, deputy comptroller, financial managers and accounting experts in the executive organizations of Khuzestan province. The data was collected through a questionnaire and analyzed through Excel and SPSS software. The statistical methods used include the Kolmogorov-Smirnov test to check the normality of the data, the Spearman correlation coefficient to check the correlation between the variables, the population mean test, and the binomial test to check the hypotheses. The findings indicate that the qualitative characteristics of the information presented in the financial reports of the executive organizations of Khuzestan province, in terms of the way of presenting the information, are consistent with the accounting standards of the public sector.

Many researchers have reported the synthesis of metal nanoparticles by plant extracts and their potential applications. Cherry tree leaf extract is one of the effective materials in the synthesis of AgNPs, which is confirmed by the results of FTIR analysis. Did AgNPs according to the design of the experiment carried out by the Mixture Design method by mixing three regenerating substances (cherry tree leaves 0-3 ml), basic salt substance (1 mM solution of AgNO3 5-9 ml) and stabilizing agent (AloeVera gel) (0-1 ml) was synthesized by green method. After the optimization, the results showed that the amounts of 2.51, 5.79 and 0.69 mL respectively for reducing agent, basic solution and stabilizing agent were the most suitable mode of synthesis of nanoparticles, and in this mode, the highest concentration of 16.88 ppm, the lowest average particle size of 36 nm, the most appropriate PDI of 0.43 and the highest zeta potential of 25 mV will be obtained. The properties of synthesized AgNPs were evaluated in optimal conditions and the results of UV-Vis and DLS analyzes confirmed the obtained results with slight differences. AgNPs showed good antioxidant properties of 28.45% and antibacterial properties against Gram-positive (Staphylococcus aureus) and Gram-negative (Escherichia coli) bacteria. Antifungal properties were also found to be 65.55%.

Epilepsy is one of the most common neurological disorders. Examination of infectious agents indicates the role of some parasites, including toxocara, in causing epileptic seizures. Because toxocariasis is a preventable zoonotic worm infection, its detection and treatment can prevent the secondary consequences of epilepsy, including seizures. This study was performed for the first time in Khorasan Razavi province to determine anti- toxocara antibodies in epilepsy patients.

The study was performed on 60 patients with epilepsy who were examined and confirmed by a neurologist and after obtaining informed consent and completing the demographic questionnaire, the patient's blood samples were collected and serums were tested for anti- toxocara antibodies by ELISA method.

The results of ELISA were positive in 1 patient (1.67%).Conclosion: The prevalence of antitoxocariasis in patients with epilepsy in Mashhad is very low. It is unlikely that the clinical signs of the disease and the damage to the nervous system of these patients can be related to Toxocara in this area. In addition, no significant relationship was observed between the prevalence of toxocariasis and epilepsy in Khorasan Razavi province.

Green synthesis of metal nanoparticles using plant extracts is an efficient, fast and low cost method. In order to synthesis of silver nanoparticles (AgNPs) using aqueous leaf extract of Aloe vera, due to its reducing and stabilizing agents, such as flavonoids and acetic acid which those were detected by FTIR analysis, and microwave heating, at different powers of 480, 640 and 800 W were used. Synthesized AgNPs were characterized by UV-Vis and DLS analysis, and results indicated that AgNPs with concentrations of 38.58, 61.52 and 91.35 ppm, as well as mean particle sizes of 94, 74 and 61 nm, were obtained, at different powers of microwave, respectively. After simulating the synthesis conditions of the AgNPs using COMSOL Multiphysics in different powers (800-480 W), in order to optimize the time, energy and temperature applied for synthesizing AgNPs, results indicated that AgNPs with desirable properties were fabricated at average temperature, power and processing time of 337 ºK, 800 W and 175 s, respectively.

Land suitability evaluation is the most important step in land use planning and rapid assessment of the land suitability with high precision and accuracy is necessary. Therefore, the use of computer models for management and assessment of soil resources is inevitable. The aim of this study was to use MicroLEIS system in the form of a Terraza model to identify the bioclimatic deficiency, Cervatana capability and land suitability prediction and Almagra for land suitability evaluation of olive, peach and citrus utilization types in an area of 16555 hectares in the northeast of East Azerbaijan province (Khodaafarin County). The morphological and physiochemical characteristics of 11 control profiles were studied. The studied soils were classified in two order of Aridisols and Entisols and suborder of Calcids, Cambids, Gypsids and Orthents. Based on Terraza, the olive and peach utilization types were in h2 class of deficiency of humidity and citrus was in class of h3. Thus, during the growth period, their production will be reduced between 20 to 40% and 40 to 60% respectively. The results of Cervatana showed that 82.82% of the study area was talent to agriculture and the 17.18% are recommended for pasture or forest plantation. The results of the evaluation of suitability to the Almagra also showed that none of the studied utilization types are in the S1 class. The most limiting of soil factors is the frequency and spread of soil texture, useful depth, lime, profile development and sodium saturation. Finally, the peach utilization type is the most suitable product considering the climatic and the characteristics of landscape and soil, and the priority of cultivation in the area is peach, olive and citrus.

Simulating of operating conditions for different processes is a positive step towards saving time and cost. In the present study, Thyme essential oil nanoemulsions using tween 80, as emulsifier, under sub-critical water conditions (Temperature above 100 ° C) were prepared according to the results of the simulation of operating conditions using the COMSOL Multiphysics software and their physical properties were evaluated. The simulation results showed that heating at temperature of 120 ° C up to 120 minutes, could not provide sub-critical water conditions, and the Thyme essential oil nanoemulsions were not formed. However, oven heating of sealed container containing Thyme essential oil nanoemulsions, at same temperature for minimum 120 min, indicated that the temperature of the formed nanoemulsions was ranged in108 to 111 ° C, which that was completely satisfied sub-critical water temperature condition. Physico-chemical properties of Thyme essential oil in water nanoemulsions were analyzed using DLS, FTIR and TEM. Obtained results indicated that the prepared nanoemulsions under sub-critical water conditions had particle size, polydispersity index and zeta potential of 33 nm, 0.221 and -13.5 mV, respectively. Morphological attributes of the formed nanodroplets indicated that nanodroplets with spherical shape were formed which that revealed their highest thermodynamic stability.

Introduction:

 planning is essential for increasing production per unit area of strategic agricultural products. In this regard, land suitability evaluation is one of the most important key steps. While the FAO framework for land suitability evaluation is the most commonly used method, to overcome problems related to vagueness in definition and other uncertainties, methods such as Micro LEIS system models can be useful. Terraza, Cervatana and Almagra are the models of Micro LEIS package that are used to evaluate land suitability for agricultural activity. Considering the limitations in water resources required to produce this strategic product, the present research focuses on evaluation of Khodaafarin region lands suitability by Micro LEIS models for this utilization type.

Materials and Methods:

 This research was carried out in an area of about 16555 ha in Khodaafarin, an important region in agricultural production, located in East Azerbaijan province, northwest of Iran. The major geological formation is composed of Quaternary sediments with sandstone. According to climatic data from Khomarlo synoptic weather forecasting data station, the average annual precipitation and temperature of the region are 281 mm and 14.7 °C, respectively, and the soil moisture and temperature regimes are Aridic border to Xeric and Thermic. The study area was divided to 11 land units by geopedology method. In each land unit, a soil profile was dug, described and sampled for physico-chemical analysis. After preparing soil samples in the laboratory, soil physico-chemical routine analyses, which are important in soil classification and evaluation, were completed by standard methods, and then studied soils were classified by the 12th edition of soil taxonomy. To conduct land suitability investigations, three models of Micro LEIS package including Terraza (to determine bioclimatic deficiency), Cervatana (to determine land capability) and Almagra (to determine the suitability evaluation of the studied area) were used. Finally, according to adopted models, land capability and suitability class and sub-class were determined in actual and potential condition for sugar beet, and their maps were prepared by Arc Map 10.2.

Results and Discussion :

According to the results obtained from description of soil profiles and physical and chemical analyses, soils can be classified as a different family of Aridisols and Entisols on the basis of USDA soil taxonomy system. Based on the Terraza model, bioclimatic deficiency class for the studied utilization type is C3 (h2-f3) or h2 moisture deficit and f3 frost risk classes, whose combination leads to C3 final class. This class revealed that during the growth period, 2-5 months annually the temperature goes under biological zero and production would decrease by 20 to 40%. Therefore, it is recommended to have safe irrigation and frost risk management. The results of Cervatana model indicated that for slope, climate, erosion and soil limitations with various degrees, 77.01% of the study area was placed in S2 land capability class. Also, 18.16% and 4.83% were classified as S3 and N1 classes, respectively. Among the above-mentioned factors, soil depth limitation was identified as the most restrictive and climate as the mildest one all over the study area. According to S2 class suggested by the Almagra model, 82.98% of the study area is acceptable for this utilization type. Suitability class for 7.62% of the study area is S3, which would increase the costs. Also, 9.4% of the study area is never suitable for sugar beet due to intensive limitation of soil useful depth and texture, which leads to S5 class. The nature of the limiting factors in land units suggests that they might be resolved. Based on this fact, in 19.64% of study area suitability class can shift to the upper one due to land improvement, while in 22.99% of the study area it is impossible for such a shift. In other parts, although some of the limitations can be solved, land suitability class remains stable and only their sub-class changes.

Conclusion :

Considering land evaluation and the  nature and professional use of Micro LEIS system models, Terrraza, Cervatana and Almagra models should be used hierarchically. Hierarchical use of models can help reduce costs because it is designed as a multiple-stage approach of land evaluation that assesses various biophysical properties of lands step by step. Accommodation of the values related to the studied land properties within the specified range presented in the models indicates that these models are calibrated for evaluating this utilization type in north-west of Iran. Therefore, traditional evaluation systems can be replaced by Micro LEIS system. According to the obtained actual and potential suitability class for sugar beet, it seems that it is a reasonable utilization type in the study area. Land improvement does not have a significant effect on the rise of land suitability class and profitability; nevertheless, it is recommended to have pilot land improvement programs to find factors which might have been ignored and might bring about further limitations.

Today, due to Population increase, planning and evaluation of ecological potential of land are considered as factors of sustainable development. The purpose of this study was to determine the land use and priority of cultivation for olive, peach and citrus products. The study region with an approximate area of 16500 hectares is located in the city of Khodaafarin . Geomorphologically, lands are located in plain (Alluvial, Flood, Piedmont) and Alluvial fan. In order to achieve the goals of 11 land units (Represents 11 dominant soil series), which differed in terms of characteristics affecting the growth of selected products, they were isolated. Based on the climate outcomes, the area is nonsuitable for olive and citrus cultivation and it is very suitable for peach, and the most important soil limitations for growth, is slope in the hillside, flood plumbing, lime and coarse fragment. Estimates of suitability classes by various FAO methods showed that the Square root method relative to the Storie is relatively more favorable, because the index of the calculated area with this method has more correlation with the actual production. It seems that the reason for this is to consider the interactions between the effective features of product performance and the use of the Liebig's law of the minimum, and placing the least feature outside of the radical. The Peach utilization type is introduced as the most suitable product considering the climatic conditions and the characteristics of landscape and soil in the study area and it's in the Cultivate priority.

Due to the sensitivity of plant essential oils to molecular oxygen which, that causes oxidation and destruction of oils and changes its properties, it can be removed from the aqueous phase, during preparation of oil in water nanoemulsions. In the present study, dissolved oxygen was removed by nitrogen purging, and the thyme essential oil nanoemulsions, under subcritical water conditions (temperature 120 oC for 2 h) and using Tween 80, were prepared by two types of aqueous phases having dissolved oxygen and without that. Obtained results indicated that by removal dissolved oxygen from the aqueous phase, characteristics of the prepared nanoemulsions were improved and their mean particle size and polydispersity index decreased from 170 to 83 nm and from 0.562 to 0.2012, respectively, and zeta potential changed from -1.27 to -3.25 mV. Evaluation of the antioxidant and antibacterial activities of the prepared nanoemulsions against Streptococcus mutans, bacteria strain that causes tooth decay, also indicated that antioxidant activity of the formed nanoemulsions increased from 31.3% to 45% and their bactericidal activity, as manifested in diameter of the created clear zone, increased from 11 to 18 mm. Finally, based on obtained results and simulation of the operation conditions for the nanoemulsion preparation process, indicated that pressure of 1.7 bar was necessary and by removal dissolved oxygen from the aqueous phase consumed energy decreased from 10.01 and 8.88 kJ/h.

Thyme (Thymus vulgaris L.) is a medicinal plant which its essential oil has been widely used due to its unique properties. Different extraction methods have been utilized to extract plant essential oil and in the present study, hydro distillation glass-Clevenger apparatus was used for extraction of thyme essential oil for 2 h. Obtained result indicated that thyme essential oil extraction yield was 2.32% (v/v). Furthermore, a mathematical model to predict and model the thyme essential oil extraction curve by Fick’s second law was utilized. This model was established based on difference of the concentration of points and the diffusion coefficient of 4.54×10-11m2/s. The result of the curve obtained by the proposed mathematical model, fitted very well (98%) with the observed experimental results. Chemical composition assessment of the extracted thyme essential oil using GC-MS technique indicated that thymol and carvacrol are two main bioactive compounds of thyme essential oil. Antioxidant activity ofthe extracted thyme essential oil was also 95.1%

The soil engineering evaluation can be useful for construction and soil use. Aljarafe model has been used to evaluate the soil engineering properties by multiple regression techniques. In this research, Aljarafe model was used to predict the optimum moisture and plasticity index based on 184 series soils data of the Miandoab region. Based on all correlations between clay percentage and plasticity index, the optimum moisture proved to be highly significant (0.88 & 0.72). Also, Cation Exchange Capacity was significantly correlated (0.84 & 0.70) with the engineering properties. However, the correlation coefficients for the organic matter with optimum moisture and plasticity index were very low in the absolute amount. Application of the aljarafe model revealed that 50.3, 5.7, 0 and 44 % of the total extension could be classified as low, moderate and very high, respectively; on the other hand, based on the experiment data, 46, 13, 6 and 35 % could be classified as low, moderate, high and very high plasticity index classes, respectively. So, there was an overall agreement between the aljarafe model and Analytical Plasticity index maps, which was 80.4. Also, the coefficient of Determination, Root Mean Square Error (RMSE), Nash-Sutcliffe index (NES) and Geometric Mean Error Ratio (GMER) between calculated and experiment engendering properties was calculated to be 0.767, 9.3, 0.671 and 0.86 for the plasticity index and 0.739, 14.5, 0.543 and 0.73 for optimum moisture, respectively, were significant (P>5%). Finally, the aljarafe model provided a reliable estimate of engineering properties.

The purpose of this study was to investigate the mediating role of metacognitive beliefs in the relationship between cognitive emotion regulation and mindfulness of students with social anxiety in employees of the Ministry of Science and Research in 2016-2017. The method of the present study was correlational and the sample of this study included 120 employees with high social anxiety who were selected by available sampling method after identification from 321 employees. Four questionnaires, short form of Wells metacognition questionnaire, cognitive emotion regulation questionnaire, mindfulness 5-factor questionnaire and Connor social anxiety questionnaire were used to collect information. Then descriptive and inferential statistical analyzes (Pearson correlation and path analysis) were performed on the data. There is a direct, positive, and meaningful path from self-blame, rumination, blame to others, and description and non-reaction to social anxiety. The results showed that there is a significant relationship between the components of cognitive emotion regulation and mindfulness of employees with social anxiety.

Changes in Climate parameters have been accelerated in the coming age, which can affect agricultural activities directly and indirectly. Temperature and precipitation are the most complex climatic factors. Spectral analysis is a scientific and efficient technique used to recognize and detect the hidden behaviors of these variables. In this research, in order to study and analyze the temperature and precipitation return periods using spectral analysis, the statistics of climate parameters (precipitation, mean, maximum and minimum temperature) for a period of 27 years (1989-2015) were used for the sustainable land management. For this purpose, the climatic data of temperature and precipitation entered the MATLAB software environment and Periodogram of each of the climatic parameters was drawn in a separate way. The results of each Periodogram study showed that the absolute minimum of temperature had significant cycles with the return periods of 3.8 and 2.4 years; the absolute maximum of temperature had a significant cycle with a return period of 2.1 years and the mean temperature was significant with a return period of 2.7 years. Also, the review of the Periodogram related to precipitation showed a significant cycle with a return period of 3.4 years. The Results from studying cycles indicated the existence of short-term return periods for climate variables in the region. Given this issue and the need to protect agricultural products, especially garden products, it should be done by applying water and soil resources management methods, including creating terraces and increasing soil roughness; Also, cultivation of appropriate plant species for the suitable regional climatic conditions, Drought resistant and low water requirement, the most optimal conditions could be created for the cultivation of horticultural and agricultural products.

Improvement of qualified staff and improvement of labor force performance is a necessary issue for organizations in the country, and selection, education and maintenance of them require specific criteria and indicators. The main objective of this research is to investigate the model of localization of the performance of staff in the Ministry of the Interior. The research method is applied in a practical way, and according to the information gathering, it is quantitative and has been done using the structural equation method. Sampling method was Morgan table. For distribution of the questionnaire, 274 persons were considered as a sample of research. The research is conducted in a survey method. A researcher-made questionnaire was used to collect the data. Using statistical software Amos, the statistical test was calculated and analyzed. The results indicate that all components of the employee performance improvement model were confirmed and it was proposed to consider the knowledge and business process of talent management in the Ministry of Interior to implement the model at the Ministry of the Interior.

The purpose of this study was to provide a model for determining of Effective and deploying effective employees' performance improvement through a Meta-synthesis approach. This research is an applied research and has been used by Meta-synthesis method. The researcher has carried out a detailed and in-depth review of the subject using the method of extension and combines the findings of qualitative research. In this regard, 289 researches in the field of employee performance were evaluated. At the end of 91 studies, they were selected and their dimensions and codes were extracted and their significance and priority were determined using Shannon entropy. According to research findings, codes of employee development, employee training, job opportunities, organizational strategies and management skills are the most important factors in the four dimensions of improving employee performance. Finally, after the research steps, the model for determining the effective establishment of employee performance in three phases of identification, the structure of implementation and design of the supportive program for improving employee performance was presented.

Effectiveness and efficiency of employees are important issues in human resources management theories and is one of the criteria for evaluating organizational performance. Considering the importance and role of the Ministry of the Interior, the main goal of this research is to design a model for improving the performance of employees in the Ministry of the Interior. The present research is based on the fundamental purpose of collecting qualitative information and using the grounded theory method. In this research, the snowball sampling method was used, to run deep interviews with 27 managers and experts of the Ministry of the Interior with managerial experience. Data were collected by semi-structured interviews. In order to obtain reliability and validity of the data, two methods of reviewing the participants and reviewing non-contributing experts were used. The findings of the research show that planning for improving the performance of employees in the Ministry of the Interior requires a model and process that can have organizational health, labor force growth and organizational optimism. The approach of improving the performance of employees from the causal conditions (individual factors, interpersonal and group factors, organizational and environmental factors), background factors (upstream and downstream documents and organizational climate), domain orientation (internalization of staff performance improvement), interventional variables (sustainability of the existing system Performance evaluation, social norms, organizational capability and management competence), strategies (designing a multiple employee training system, designing the process of multiple performance evaluation systems, institutionalizing employee talent management process, and institutionalizing employee performance improvement) and outcomes (organizational health, labor force growth and Huh Shbyny organization) has been formed for the Interior Ministry.

One of the major issues in the contemporary world is climate change. The behavior and characteristics of parameters affecting climate change can cause them to be seen and hidden. As one of the effective ways to detect overt and covert behaviors for periodic climatic data series, Spectral analysis can be used. It is the analysis of each of the wavelengths series, making this behavior clear. Accordingly, the present study was an attempt to use the method of spectral analysis, data cycles in the minimum temperature, maximum temperature and precipitation in Ramsar station (located in the western regions of Mazandaran province) an nd Babolsar (located in the central parts of this province) in a period from1961 to 2014. For this purpose, temperature and precipitation data were obtained from these stations; MATLAB software environment and the environment for the software were logged for each of the variable in the stations. The results revealed that the minimum temperature at both stations had significant cycles, with the return period being 2 to 5 years; Remote Link could be fit into the cycle parameters such as NAO, AO and ENSO. Analysis of the period gram showed cycles 8 and 5/13-year-old and 5-year-old period in Ramsar and Babolsar. During the rainy cycles, the difference between the two stations and the difference in the geographical position affected systems, and rain accounted for the difference in speed dual-zone climate indicator for Remote Link.

The Iranian Light Source Facility (ILSF) booster main specifications including 250 ms ramp up, 2Hz repetition rate, and quasi-sinusoidal wave shape, up to this point have been the basis for calculations. Each family of magnets including Dipole, Quadrupole and Sextupoles will feed by individual power supply. In order to maintain constant transverse tunes and chromaticity while the beam is accelerated, quadrupole and sextupole magnet currents must closely track the current in the dipole magnets. In booster rings, feeding the high inductance load, tracking of Quadrupole and sextupole magnets, reducing output current fluctuation and having a precise high bandwidth current regulation system are particular challenges. In order to meet the requirements, it is necessary to have a fully digital controller to achieve a fast regulation system. The prototype power supply and its test results are described in this paper.

Overcrowding in the emergency department is a major obstacle in receiving care. The present study was done with the aim of evaluating the relationship of nursing care and documentation qualities with overcrowding in emergency department.
The present cross-sectional study was carried out in Alzahra Hospital, Isfahan, Iran in 2012. Data were gathered by a trained observer throughout working hours of the hospital using a standard checklist extracted from nursing textbooks. Overcrowded shifts were separated from other shifts by considering the number of patients admitted, and results were compared between the 2 situations using statistical analyses.
170 patient files were evaluated regarding the quality of nursing and its documentation. According to the statistical analyses, documenting the nursing care given decreased at overcrowded times (p = 0.028), however the quality of care given did not vary (p = 0.36).
The results of this study showed that despite the decline in quality of nursing care documentation following overcrowding in emergency department, rate and quality of care were not affected by overcrowding.

In order to find new environment-friendly and easily formulated and accessible insecticides، the essential oils of Pestacia atlantica var. kurdica (Anacardiaceae) were used against the adults of Lasioderma serricorne F. (Col.: Anobiidae) in vitro. Analysis of Pestacia atlantica var. kurdica (Anacardiaceae) essential oil used for insect fumigation by GC Mass analysis revealed the presence of 13 compounds including α-pinene (77. 75%)، camphene (6. 6%)، and β-pinene (3. 45%). The experiment was conducted in a completely randomized design with six treatments (five various concentrations and one control). The essential oil was prepared by water distillation method with Clevenger Apparatus. Experiment was carried out at 30±2 °C and 60±5% R. H. under dark condition. Treatments consisted of five different concentrations of essential oils and a control group. Each concentration consisted of three replicates and each replicate consisted of 20 one to seven- day adult insects. The LC50 for the oil of P. atlantica، in this experiment was 216. 67 μl/l airs for L. serricorne. Results showed that essential oils of Pestacia atlantica var. kurdica (Anacardiaceae) had significant fatality on adult pests studied.

One central issue in philosophy of law is "respect to law": what arguments can be given, under normal circumstances, to justify obeying the law and conversely, are there any circumstances under which we are morally justified in disobeying? Typically, reading of Plato’s views includes an authoritarian and unquestionable obedience to law which are deprived of reasonable foundation. In this essay, the author criticizes cited interpretations and will try to investigate the authority of law from a virtue ethical perspective. In this recent view, citizens obey the law simply because it helps them to gain moral virtues. In those cases whereby citizens can’t construct a dialogue with law, they have civil disobedience option.

Legitimacy of law deals with rational justification of people''s allegiance to the law in civilized societies. In other words، given that the «rule of law» is observed in the society، there is a need to answer some important questions، and «what is the basis on which people in modern societies follow the law?، » Why we should obey the law «?، and» What are the justified reasons to legitimate law«? Schools of thought have tried to answer these questions based on their perspective about being، cognition and value. In this essay، we tried to answer the above questions from Islam´s and Max Weber’s point of views. I argue، on the one hand، that Weber’s approach can not properly justify allegiance to law because it considers legitimacy as legality. On the other hand، Islamic attitude points out to the source of legislation right that comes from Allah. So the citizens under Islamic rules feel strong moral (Sharia) obligations to respect law.

The aim of this study was to evaluate the frequency distribution and associated factors of burnout syndrome among nurses in Alzahra Hospital, Isfahan, Iran. This was a cross-sectional study conducted on 100 selected nurses in Alzahra Hospital in 2010, Iran. The subjects filled maslach burnout inventory (MBI). The data was analyzed by Student's t-test and analysis of variance (ANOVA) in SPSS18 software. The mean age of nurses was 37.35 ± 12.13 years. Our results showed significant differences in burnout scores between nurses in different departments, i.e. the scores of nurses in ICU and emergency departments were significantly higher than those in dialysis and orthopedic departments (P = 0.01). Student's t-test revealed the scores of women to be significantly higher than men (P = 0.0001). In addition, ANOVA showed a work experience lower than 10 years to be associated with lower burnout scores. Based on our results and previous studies, sex, work experience and site of working in the hospital are important factors affecting burnout syndrome in nurses.