a. esmaeili

Monetary crimes are those crimes against the integrity of public and government property that cause disruptions in the country's economic and monetary system at the macro level and cause citizens to lose trust in banks and credit institutions and create conditions for the collapse of the economic system. Monetary crimes are inherently controversial as a moral corruption, but the conceptual and consequential reading of this phenomenon reveals it as an immoral act that affects other areas of morality in society. Therefore, the present study was conducted with the aim of investigating the moral-legal aspects of the crimes of disrupting the monetary system in Iranian law.

The necessity of reforming the economic structure in order to prevent the occurrence of monetary crimes should be considered in the economic policies of those in charge of criminal policy. Also, due to the lack of deterrence of some laws in monetary crimes, paying attention to and observing moral principles makes the criminal, by weighing the benefits and losses and the moral consequences of committing the crime, not to have the desire to commit the crime; Although the use of financial punishments, proportional to the financial gains of that crime, can be considered a suitable option; But it will lead to results such as confusion in the money market, increase in liquidity and inflation, bankruptcy, jeopardizing the security of people's deposits, waste and confiscation of deposits, and ultimately disruption in the country's economic system. Therefore, in the discussion of symmetry and compliance between law and morality, it is always necessary to fill the gap between the two by a relative distance in public and private.

In some olive trees despite suitable vegetative growth and reproductive to maturity stage, fruits do not set and development do not occur, due mainly to lack of the adaptability. This research was conducted to determine the optimal time for topworking in olive trees using scions from two common cultivars in each of the six provinces including Fars, Khuzestan, Kermanshah, Lorestan, Ilam and Qazvin in Iran during 2021-2022. Results showed that optimal time for topworking in olive trees in Khuzestan was in the mid-October with cv. Conservolia scion, in Ilam in the second half of October with cv. Conservolia and cv. Diereh scions, in Lorestan in the first half of October with cv. Amygdalia scion, in Fars in the first half of October with cv. Consevolia scion, in Kermanshah in September with cv. Conservolia scion, in Qazvin on May 20th with cv. Conservolia scion.

In some olive trees despite suitable vegetative growth and reaching to maturity stage, fruits does not set and development do not occur, due mainly to lack of the adaptability (Hartman et al., 2017). Topworking has been practiced, for long-time, in some fruit trees such as pecan (Yates and Sparks, 1992) and walnut (Rezaee and Vahdati, 2008). Sometime in a region, a fruit tree variety is planted without assessment of its adaptability and quality properties. Therefore, its performance is not satisfactory and economically profitable. Therefore, changing the variety is necessary. In such a case, topworking-using scions from adapted and high yielding with desirable fruit and oil quality is a strategy to save farmer’s investments. It has been demonstrated that topworking in different olive varieties resulted in better vegetative growth and fruit yield. However, it differed with rootstock variety (Lion et al., 2020). In recent decades olive orchards in Khuzestan and Fras provinces in Iran has been established using olive varieties that are not well adapted and produce low yield with low quality (Ajamgard and Zeinanloo, 2013; Taslimpour, et al., 2016). To change the variety of olive orchard, olive producers should bear high costs. Therefore, topworking can help to graft scions from adapted high yield varieties on the rootstock of existing orchards. The main objective of this research was to determine the optimal time for topworking in olive trees in different regions of Iran, and to recommend the optimal time and suitable scion cultivars for each region. 

The experiments were carried out, during 2021 and 2022, as split-plot arrangements in completely randomized design with three replications. Grafting dates at five levels from Auguest 29th to November 28th (in Qazvin from May) were assigned to main plots, and olive cultivar at two levels (cv. Conservolia was common + one adapted cultivar in each location) were randomized in sub-plots. The grafting success rate and the scion growth were evaluated and recorded. Analysis of variance for data was performed using SAS 9.4 software. Duncan’s Multiple Range Test was employed for means comparsion at the 5% and 1% probability levels. 

The results showed that in Khuzestan province the mid-October was the optimal date for topworking of olive trees. Also cv. Conservolia’s scions had significantly (P ≤ 0.01) greater growth than cv. Avan scions. In Ilam province, the results showed that the maximum grafting success rate achieved in the second half of October with cv. Conservolia nd cv. Diereh scions. In Lorestan province, the grafting success rate, using scions of cv. Conservolia and cv. Amygdalolia were 88% and 80%, respectively, in the first half of October. In Fars province, the success of topworking in the first half of October was 80%, while the vegetative growth of cv. Conservolia’s scion was greater than cv. Amygdalolia. In Kermanshah province, the results showed that the grafting success rate of olive trees was significantly (P≤ 0.05) higher in September with cv. Consevolia scion. In Qazvin province, the results showed that the optimal date for topworking of olive trees was May 20th with grafting success rate of 75% and 94% for cv. Conservolia and cv. Zard, respectively. Hussain et al. (2021) reported that topworking in olive trees in Pakistan was more successful in June-July. Yates and Sparks (1992) and Rezaee and Vahdati (2008) also reported that topworking improved yield and quality of pecan and walnut, respectively.The highlight of the results of this research was determination of optimal time (optimal window) and suitable cultivars (scions) for topworking in olive trees in the six target regions in Iran. 

In order to upsurge the maneuverability of micro aerial vehicles, a tubercle leading edge inspired by the whale flipper was applied as a passive stall control method. Although this method could be useful to control stall phenomena, the effect of geometrical properties on the flow physic should be investigated to reach the root of them. According to preceding research, the effect of some parameters on the tubercle leading edge wing is a hot topic among researchers. The aim of this research is to explore the effects of sectional wing geometries like amplitude, wavelength, thickness, maximum thickness location, and camber on the aerodynamic feature of full-span tubercle leading edge wing, particularly at 22 degree in post-stall circumstances. The results present that by reducing the amplitude about 2.5%c, the lift coefficient upsurges by about 3.5%; instead, the drag coefficient reduces about 6%. On the other hand, by decreasing the wavelength from 46.2%c to 11.7%c, the drag coefficient and the lift coefficient decrease by about 15% and 19%, respectively. Furthermore, as the thickness rises from 10.55%c to 18.14%c, the lift and drag coefficient goes down about 9.4% and 2.9%, respectively. Furthermore, by increasing the camber from 2.56%c to 3.34%c, the lift to drag ratio goes down by about 1.06%. Finally, by raising the last design variable (maximum thickness location) from 0.26c to 0.51c, the lift to drag ratio increases about 13.7%.

In the recent years, superhydrophobic coatings have attracted considerable research atention due to their excellent properties and wide practical applications. In the present study, the surface of nickel-carbon nanotube composite coating was modified by two methods A) Increasing the roughness, and B) Modification with low-surface-energy material(Stearic Acid = SA). The morphology, wetting angle and corrosion resistance of the prepared coatings were examined by field emission scanning electron microscop (FESEM), contact angle measuring instrument and potentiostat, respectively. The results showed that the contact angle of the 4 microliter water drop on the composite coating modified with SA reached 157 degrees, which indicates the superhydrophobicity of the coating. The current density and corrosion rate of the SA modified coating showed a reduction of more than 97% compared to the highly roughness coating. It was concluded that, the presence of the SA in super hydrophobic coating can act as a barrier against the penetration of corrosive ions through the coating and consequently can reduce the corrosion rate.

By improving technology at recent years, some new environmental problems created. Electronic waste is one of the important problems. Recycling of e-wastes is limited. Just some countries by using traditional methods are recycling e-wastes. Pyrometallurgy and hydrometallurgy are two recycling methods for e-waste. These traditional methods are expensive and non-ecofriendly. Bioleaching is a new and efficient method for e-waste recovery which by interacting microorganisms helps to metal recovery. In this article biorecovery of Cu, Al, Ni, Zn, Mn, Mg, Ba, Cr, and Fe from printed circuit boards using one-step bioleaching was studied. To this purpose computer printed circuit boards were fined and the particle size was in the range of 75-149 micron. Penicillium simplicissimum was adapted to 1% (w/v) of computer printed circuit boards. After adaptation and bioleaching process Cu, Al, Ni, Zn, Mn, Mg, Ba, Cr, and Fe were bioleached about 94%, 99/8%, 100%, 100%, 61%, 81%, 46%, 26%, and 100% respectively. This paper proved the great potential of the bio-hydrometallurgical route to recover base metals from electronic wastes using fungi.

Based on the power required for nodes in wireless sensor networks and numerous issues in power resource changing in these nodes, this is essential to have nodes that can harvest their energy themselves. There are many sensors in helicopters and airplanes to record data from different parts of the system so that supply the power required by these sensor network nodes by the available mechanical vibration can be an alternative for batteries. In this paper, a piezoelectric harvester is designed to support the amount of electrical power needed for wireless nodes. In order to optimize the design, sensitivity analysis of the power output from the piezoelectric beam in constant voltage is presented. Due to the necessity of providing the amount of power for wireless nodes in constant voltage and the effects of uncertainties on the power output, two sensitivity analysis methods, the sensitivity factors of geometry parameters such as length, width, thickness of substrate and piezoelectric layers on the power as objective function are assessed by two methods, VBSA and PAWN, and the both results are compared. The comparing results demonstrate that the designed harvester can provide the required power for nodes in constant voltage and the length of substrate and piezoelectric have significant improvement on the output power, while the thickness of the sublayer has a minor effect.

Aflatoxins are known as causative factors of hepatic and extra-hepatic carcinogenesis within humans. Aflatoxin B1 enters the animal body through contaminated feed and is partially secreted in milk after being metabolized in the liver to aflatoxin M1 (AFM1). The aim of this study was to determine the amount of aflatoxin M1 to evaluate the quality status of pasteurized milk.

This descriptive study was performed to determine the occurrence of AFM1 in 39 pasteurized milk samples collected during winter and summer 2019 in Kerman and Rafsanjan cities. Aflatoxin analysis was carried out by high-performance liquid chromatography. The non-parametric Mann–Whitney U and Kruskal–Wallis H tests were used to analyze data.

Aflatoxin M1 was detected in 100% of the pasteurized milk ranging from 5.41 to 125.37 ng/l. Toxin levels in 2.6% (1 sample) and 17.9% (7 samples) of the pasteurized milk samples exceeded the Iranian national standard (100 ng/L) and EU (50 ng/L) limit, respectively. The mean concentration of aflatoxin in pasteurized milk samples produced in various regions was significantly different (p <0.05). The carcinogenic risk assessment of AFM1 in milk was estimated, indicating that adult consumers in Kerman and Rafsanjan city are not at considerable cancer risk (HI<1). However, it was not the case for children (1<HI<10).

Large amount of AFM1 in milk samples might be a potential hazard for the public health. Thus, analyzing and reducing the levels of AFB1 in animal feedstuffs and AFM1 in raw milk delivered by dairy factories can be regarded as the initial step to control the transfer of AFM1 to humans.

This paper aims at analyzing and prioritizing successful accounting instructors’ personality dimensions. The research is done using Casta and Mc Crae’s five-factor personal characteristics (2003) as well as electing the best accounting instructor at a university regarding personal characteristics. The research is done using Descriptive-Survey approach and to gather the information a matrix questionnaire has been utilized. The questionnaire gathers respondent’s comparative attitudes about a) a successful accounting instructor’s personal characteristics, and b) a comparison of the samples regarding each characteristic. The research population is made up of accounting professors at Iranian Universities. The samples were chosen from professors well-familiar with AHP as well as the research alternatives. By the end, we prioritized the personal characteristics of a successful accounting instructor and the best accounting instructor was elected. The findings showed that if an instructor is of a good conscience, he’s got the greatest chance to be successful in teaching accounting. On the other hand, neuroticism would bring the lowest chance of success to him. Prioritizing the personal characteristics very generally, competence, being active and trustworthy are the most prior characteristics and depression, vulnerability and hostility are the most inferior ones, respectively. Finally, the best accounting instructor was elected and introduced by the help of AHP.

In this study marine sponges of  intertidal zone of Hengam Island in Persian Gulf were collected at  spring low tide in desalination station in northwest of  at  location  55˚ 52΄ 17˝ E & 40˚ 26΄ 55˝ N (August 2009). For identifying these sponges acid digestion method and microtome section were used. All the identified sponges were from class Demospongia, 3 orders (Dictyoceratida, Hadromerida, Haplosclerida,) and 6 families (Suberitidae, Clionidae, Callyspongiidae, Chalinidae, Niphatidae, Spongiidae), and revealed six genera from Desalination Station: Callyspongia sp.Gelliodes fibrosa, Haliclona sp. Cliona dioryssa, Pseudosuberites mollis and Spongia officinalis. This Research is the first study to identify sponges of this Iranian islands based on microtome sectioning of their skeletal structures.

In this study, a numerical method is used to assess the effect of thickness, camber, submergence depthand flow velocity around a submerged hydrofoil. A pressure based algorithm is used to solve Navierstokesequations, and Volume of Fluid (VOF) approach is applied to simulate two-phase fluid (waterand air). The model and second order upwind scheme have been used for turbulence models anddifferential schemes, respectively. For verifying, a part of results is compared with publishedexperimental results. The numerical and experimental results show excellent agreement; thus, theprocess of numerical simulations is confirmed. The results of this study illustrate that the lift and dragcoefficients increase with rising the thickness of the hydrofoil, but the lift to drag ratio has adownward trend. On the other hand, the lift and drag coefficients increase with growing the camber ofthe hydrofoil, but lift to drag ratio has upward trend. Therefore, to opt the best section of the hydrofoil,the less thickness and the high camber are more desirable to getting high hydrodynamic performance.The switched of the hydrofoil section obviously affects the airflow and boundary layer formed on thefree surface of water. Moreover, lift and drag coefficients become high by increasing the submergencedepth and angle of attack, as a result lift to drag ratio increases. Lift and drag coefficients aredecreased by increasing flow velocity, and lift to drag ratio has a downward trend.

Irregular extraction from agricultural wells around Parishan Lake, moreover fall of groundwater surface and water salty, would affect the level of Lake water and move Lake water into wells. In this study we have evaluated the externalities of extraction from agricultural wells around the Lake. Therefore feedback effect is considered between agricultural activity around the Lake and level of Lake water by Auto regressive Distributed Lag Model. The results use in the ecological economic model. The results show that increase of water extraction from agricultural wells for wheat irrigation would affect the wheat yield and therefore increase farmers income. But on the other hand increase of extraction from wells, would affect the groundwater surface and increase pumping cost. By attention to effects of groundwater extraction on pumping cost are more than these effects on farmers income, so excess extraction has negative profit (loss) for farmers. In addition decreasing of the Lake water duo to excess extraction from groundwater, would affect the wheat yield and decrease farmers income and would affect the groundwater surface in wells around the Lake and increase pumping cost, so it decreases farmers profit. So we have offered to control of irregular extraction from groundwater for protection of Lake ecosystem and groundwater surface.

Hearing loss is the most frequent sensory disorder affecting 1 in 500 neonates with more than 50% of inherited cases. This trait is a very heterogeneous disorder and happens due to genetic or environmental causes or both. More than 46 genes may be involved in non-syndromic hearing loss. Recently, DFNB59 gene has been shown to cause deafness in some Iranian populations. The aim of this study was to determine the role of DFNB59 gene mutations causing deafness in a group of 130 deaf pupils in Fars province.

This descriptive-laboratory based study investigated the frequency of DFNB59 gene mutations using PCR-SSCP/HA strategy.

Two different DFNB59 polymorphism including 874G>A and 793C>G were found in 1 and 9 of 130 patients studied respectively. However, no DFNB59 mutation was identified.

The results of this study shows that the association of DFNB59 mutations with deafness in Fars province is very low.

Deforestation has been recognized as one of the biggest environmental problems in the world. It is also one of the main elements of land productivity changes and one of the biggest factors which threaten world's environmental diversity. In this study, based on environmental Kuznets theory, factors which may affect deforestation have been investigated. Results obtained from 71 studied countries show that environmental Kuznets curve was not true for them. Population growth helps the speed of deforestation while higher rate of GDP growth decreases its rate. Institutions which help with the improvement of democracy, individual assets, civil right and political liberty can decrease the pressure on natural recourses and deforestation.

The main objective of this research is to estimate recreation value of mangrove forest in Hormozgan province. Recreation value was obtained by the mean of WTP for mangrove forest. Contingent valuation method (CVM) and double dichotomous choice (DDC) questionnaire are used to measure willingness to pay (WTP) for mangrove forest. Logit model and maximum likelihood methods are used to estimate WTP. The result showed that 94.5%, of respondents were ready to pay for recreation in mangrove forest. The mean of WTP for recreation value of mangrove forest calculated 3491 Rial/person. Finally, the results support for greater extension services, facilities for eco-tourism, and emphasis on rural population for participation in tourism activities is mangrove forest.

This study used a Ricardian approach to measure the impact of climate change on Iranian wheat production and analyzed potential impacts of further climate changes. The study utilized time series data for the period 1984-2004 pooled over 17 provinces. Results showed that climate change has significant nonlinear impacts on net revenue per hectare of wheat in Iran. The results also showed that rise in temperature and reduction in rainfall by the year 2100 will cause the reduction in land value by 41 %, because of increased greenhouse gas emission.