ashrafi

The purpose of governments in concluding tax agreements In addition to preventing double taxation, cooperation is aimed at preventing tax evasion. One of the most obvious examples of this cooperation is the exchange of tax information between the contracting governments. At the present, the process of cross-border transfers, including capital, labor, technology, and to some extent the trade of goods and services between countries, is accelerating and the importance of borders between countries as a limiting factor in communication and trade is constantly decreasing. Due to the huge size and volume such transactions, it goes without saying that they constitute an important source of tax revenue for all countries. Therefore, under these conditions, reviewing and analyzing the provisions of Article 26 of the OECD Agreement and the cooperation of governments in the exchange of banking and tax information and its impact on tax revenues of governments is of particular importance.

The pomegranate Punicagranatum fruit pericarp, contain polyphenolic compounds including alpha and beta punicalagins and ellagic acid, which exhibit remarkable antioxidant activities. The aim of this study was to purify and quantify the phenolic components from different varieties of Pomegranate Pericarp Extracts (PPEs) and determine their antioxidant properties. Methanolic and aqueous extracts of four pomegranate cultivars (Shahvar, Siahsorfeh, Torshsabz and Abdorahimkhany, from Shiraz, Iran) were prepared and total phenolic content of PPEs was determined. PPE components were further purified by XAD-16 column chromatography followed by LH-20 gel filtration. The eluted components were subjected to HPLC analysis to differentiate and quantify polyphenolic compounds. Antioxidant activity was measured using DPPH assay. The result revealed significant difference in total phenolic contents and phenolic components in four cultivars. Total phenolic content in methanolic PPE was significantly (P< 0.05) higher than aqueous extracts. Shahvar cultivar had the highest total phenols (11.72±0.01 mg mL-1 in water, 17.7±0.12 mg mL-1 in methanol) and exhibited the most antioxidant property among cultivars. Analysis of components of Shahvar PPE by HPLC showed that proportions of different phenolic components were alpha punicalagin (28.34±2.12%), beta punicalagin (39.75±2.14%) and ellagic acid (3.49±0.93%). Antioxidant activity of alpha punicalagin, beta punicalagin, punicalagin (sum of alpha+beta) and ellagic acid was 50.8, 60.5, 56, and 27%, respectively. Taken together, these results indicate that PPE of Shahvar cultivar is an excellent source of natural antioxidants and can potentially replace the current synthetic antioxidants in food and pharmaceutical industries.

In the present study, the effect of time and base metal microstructure on the Transient Liquid Phase (TLP) bonding of 304L stainless steel was studied. TLP was performed at 1050 0C for 5 and 60 minutes on the coarse grain austenitic and martensitic microstructure using BNi-2 interlayer. To prepare martensitic microstructure, as-received 304L was rolled at -15 0C up to 80% rolling reduction. TEM analysis was proved that the microstructure of 80% rolled samples consisted of two different morphologies of martensite namely as lath-type and dislocation cell type martensite.  It was observed that the structure of bonded zone after 5 min has consisted of isothermally solidified zone (ISZ) containing γ solid solution and athermally solidified zone (ASZ) containing complex boride phases. Meanwhile, after 60 min of  heating, the structure of bonded zone completely solidifies isothermally. The obtained results also showed that the martensitic microstructure considerably effect on the width of diffusion affected zone (DAZ) which was related to the reversion of martensite to ultrafine grain austenite during heating.

In this article, bending, buckling, and free vibration of viscoelastic sandwich plate with carbon nanotubes reinforced composite facesheets and an isotropic homogeneous core on viscoelastic foundation are presented using a new first order shear deformation theory. According to this theory, the number of unknown’s parameters and governing equations are reduced and also the using of shear correction factor is not necessary because the transverse shear stresses are directly computed from the transverse shear forces by using equilibrium equations. The governing equations obtained using Hamilton’s principle is solved for a rectangular viscoelastic sandwich plate. The effects of the main parameters on the vibration characteristics of the viscoelastic sandwich plates are also elucidated. The results show that the frequency significantly decreases with using foundation and increasing the viscoelastic structural damping coefficient as well as the damping coefficient of materials and foundation.

In this research, the governing differential equation of heat conduction problem in a non-homogenous, functionally graded material (FGM) is solved using the boundary elements method (BEM). Except for some limited cases, there is not known Green function or fundamental singular solution for this kind of problems, which is necessary to have the boundary elements analysis. In this paper, the thermal conductivity of the functionally graded plate is considered as a quadratic function of one direction and then an auxiliary variable is introduced into the governing differential equation in order to simplify the problem to a kind with known fundamental singular solution and therefore, heat transfer is solved in a 2D functionally graded material by simple boundary elements method which is not possible by common methods. Based on the proposed approach, a computer code is developed using the MATLAB. The validity of this developed code is verified by solving and analyzing a number of heat transfer problems.

Traditional DEA models do not deal with imprecise data and assume that the data for all inputs and outputs are known exactly. Inverse DEA models can be used to estimate inputs for a DMU when some or all outputs and efficiency level of this DMU are increased or preserved. this paper studies the inverse DEA for fuzzy data. This paper proposes generalized inverse DEA in fuzzy data envelopment analysis.

In this study, the use of internal mechanical insert to prevent wrinkling defects in the process of T-shape tube hydroforming and expanding the window of the hydroforming process is presented. The study was performed both experimentally and by finite element simulation. In wrinkling limit testing, the use of internal mechanical insert for different modes prevented 100% of wrinkling and the T-joint was formed flawless, so that the wrinkles with high lengths such as 69.5 and 67.1 mm were prevented. Also, in the case of an internal pressure of 13 MPa and displacement of 33 mm, despite the high amount of axial displacement and the low internal pressure, the internal mechanical insert caused a reduction of 85.06% of the wrinkling length and the wrinkling length reduced from 74.3 to 11.1 mm. To study the conditions of the hydroforming process for both cases of with and without internal mechanical insert, the simulation of finite element was used. Experimental tests were also carried out to verify the validity of simulation results. By comparing the results of the experimental study and the simulations, an appropriate match was found between them. The results showed that the use of internal mechanical insert prevents wrinkling in the piece. Therefore, it can be used to produce a piece without defects and develop the window of the hydroforming process.

Rhombellanes are mathematical structures existing in various environments, in crystal or quasicrystal networks, or even in their homeomorphs, further possible becoming real molecules. Rhombellanes originate in the K2.3 complete bipartite graph, a tile found in the linear polymeric staffanes. In close analogy, a rod-like polymer derived from hexahydroxy-cyclohexane was imagined. Further, the idea of linear polymer synthesized from dehydro-adamantane was extended in the design of a three-dimensional crystal network, named dia(s), of which tile is a hyper-adamantane (an adamantane of which vertices are just adamantanes). It was suggested that this network could be synthesized starting from the real molecule tetrabromo-adamantane, by dehydrogenation and polymerization. The crystal structures herein proposed were characterized by connectivity and ring surrounding sequences and also by the Omega polynomial.

Hydrocarbon Processing Industries (HPIs) emit large amounts of highly reactive hydrocarbons and Nitrogen Oxides to the atmosphere. Such simultaneous emissions of ozone precursors result in rapid and high yields ozone (O3) formation downwind. The climate of the Middle East has been shown to be favorable for O3 formation in summer. There are also vast activities in processing oil and gas in this region. This study aimed to investigate the influence of HPIs located in the Middle East on ozone formation. We chose the South Pars Zone (SPZ) located in the coastal area of the Persian Gulf with concentrated HPIs as a case study. To do this, after developing an emission inventory for O3 precursors, we used OZIPR, a Lagrangian photochemical model, coupled with SAPRC-07 chemical mechanism to describe the effects of HIPs on ozone formation in the SPZ and downwind area from June to August of (2017).
Results indicate that the SPZ has a far-reaching and wide-ranging impact on O3 formation in downwind areas and an area at a distance of 300 km can be affected profoundly (Average 0.06 ppm and maximum increase 0.24 ppm). Given the large numbers of HPIs located in the Middle East, we predict that the transport of O3 and its precursors from this region play an important role in the ozone air pollution in a much wider area and the role of these industries should be taken into account for regional and interregional ozone concentration modeling.

Currently, there is little information on the high mountain species' response to the climate change in Iran, and it seems that these species are significantly affected by the climate change. In the current research, the spatial vulnerability of Caspian snowcock (Tetraogallus caspius) to the climate change in Chaharmahal and Bakhtiari province was predicted using the ensemble modelling approach, based on seven species distribution models. According to the findings, about 19.43% of the province was estimated to be the suitable habitat of Caspian snowcock. The variables of annual precipitation (23.23%), annual temperature range (21.82%), human footprints (15.77%) and slope (14.46%) had the highest contributions to the model. Findings also showed that about 12.9- 32.28% of the suitable habitats might be lost by 2050 due to the climate change, based on the two scenarios of increased greenhouse gases (RCP4.5 and RCP8.5) and the HadGEM2-CC model. At the same period, it is expected that the suitable habitats of the Caspian snowcock in the low altitude areas would be lost. Additionally, due to the climate change, some populations, especially in the far southern regions of the province, will undergo local extinction or may be completely isolated. Findings of this research can be, therefore, useful for adopting more appropriate approaches in order to manage and protect the Caspian snowcock populations in the country.

The intensity of Compton scattered γ-ray photons provide useful information about the electron density distribution of a test sample. Because of photon attenuation, the application of this method is limited to a certain depth of the sample (saturation depth). The saturation depth value depends on the energy and intensity of primary photons and on the material of the sample. In this study, we measured the energy spectrum of the scattered photons of 662 keV at 90° with a NaI(Tl) scintillator; and determined the saturation depth of the sample by the Artificial Neural Network (ANN) algorithm. Two sets of samples with known and unknown density were used to train and test the network, respectively. The highest precision (with 0.15% relative error) was achieved by using the Levenbert-Marquardt algorithm with five hidden layers

In this paper we investigate some properties of congruences on ternary semigroups. We also define the notion of congruence on a ternary semigroup generated by a relation and we determine the method of obtaining a congruence on a ternary semigroup T from a relation R on T. Furthermore we study the lattice of congruences on a ternary semigroup and we show that this lattice is not generally modular, it is not even semimodular. Then we indicate some conditions under which this lattice is modular.

An ecological approach has been obtained by using natural dyes and mordant for dyeing process. Fabrics dyed using myrobalan extract as natural mordants and green dye. A red color were obtained by using theses mordants. The color of dyed fabrics was investigated in CIELab L, a and b and K/S values. Finally, all dyed fabrics were tested for wash and light fastness properties as per ISO standard test methods. The results of using biomordants for fabrics dyeing were comparable with that of the metallic mordants in terms of color strength and fastness properties. myrobalan extract as biomordants produced red color with medium fastness properties and thus offer full potential to replace metal salts in dyeing process.

PBXN-111 is a cast cured underwater explosive containing RDX, ammonium perchlorate, aluminium powder and HTPB binder. In this research, the kinetics and thermodynamic properties of thermal decomposition of this PBX investigated by Kissinger and Flynn-Wall-Ozawa (FWO) methods based on differential scanning calorimetry under non-isothermal condition with heating rate of 5, 10, 15 and 20 °C/min. Results showed that this charge has thermal stability exceed 200°C. As heating rate in thermal analysis increased, decomposition temperature of RDX, as first unstable ingredient in PBX, increased slightly. Activation energy of RDX decomposition reaction in PBXN-111 increased 16% in comparison with pure RDX. Average enthalpy, Gibbs free energy and entropy of thermal activation were 311.34 kJ/mol, 122.57 kJ/mol and -373.69 J/mol.K, respectively. In addition, average amounts of critical temperature for thermal explosion and 500-day cookoff temperature of PBXN-111 are 198.35 °C and 120.95 °C, respectively.

The present mixed research was carried out with the aim of identifying teachers’ entrepreneurial indicators and evaluating the current status of entrepreneurship among teachers in Khorramabad. In the qualitative phase of the study, descriptive phenomenological approach was utilized and through purposeful and snowball sampling, some famous, experienced and expert teachers, who according to parent's and principals’ report can be regarded as entrepreneurs, were selected and interviewed. Fifty indicators and 8 dimensions were identified by using content analysis and coding the interviews (creativity, educational skills, personality traits, self-efficacy, professional enrichment, group work, communication skill, and problem-solving thinking). In the quantitative phase of the study, based on the identified indicators and dimensions, a valid and reliable questionnaire was developed and completed by 290 teachers. The 48 identified indicators were classified into 8 dimensions via exploratory factor analysis (creativity, educational skills, personality traits, self-efficacy, professional enrichment, group work, communication skill, and problem-solving thinking). In the next step, results of one-sample t-test demonstrated that the extent of entrepreneurial indicators was above the average among expert teachers. The findings of the present research will pave the way for the promotion of teachers’ entrepreneurial skills.

Patient's participation in decision-making for healthcare and disease management is related to their high satisfaction and improvement of treatment outcomes in chronic conditions. This study aimed to measure patient's participation in healthcare decision-making at hospitals affiliated with Saveh School of Medical Sciences in 2016.
In this descriptive cross-sectional study, 220 hospitalized patients in internal-surgical wards of two general hospitals in Saveh city were selected by simple random sampling method. Considering the previous studies and tools to measure patient's participation in decision making, a researcher-made questionnaire was used to assess admission, inpatient and discharge periods. Content Validity Ratio (CVR) of questionnaire was 0.72 and its Content Validity Index (CVI) was 0.95. Coronbach’s alpha was measured for reliability (0.934). Pearson and Spearman correlation coefficient, ANOVA and t-testin SPSS v20 software were used for data analysis.
Findings showed that patient's participation were 46.96% in admission and 54.54% in inpatient and 58.63% in discharge periods. In addition, relationships were found between occupation (p=0.011) and previous hospitalization (p=0.013) with participation.
In this study, despite the high rate of overall participation of patients, participation in admission period was moderate. According to patient's condition, it is not possible to provide information and request for decision and participation for all patient sat the time of admission. However, it seems that some serious involvements are needed to improve patient's participation.

Health literacy is the capacity to obtain, interpret and understand basic health information. Happiness is an important factor in life through which you have always a good feeling about your life and others. The aim of this study was to investigate the relationship between health literacy and happiness and also the relationship between these two variables and demographic characteristics of the students. This is a descriptive and correlational study. Statistical population was all students in Isfahan University of Medical Sciences and Isfahan University. Sample size of 360 was determined using Cochran's sample size formula. Data were collected using two standard questionnaires (Oxford happiness, α=0.92 and Chew's health literacy, α=0.84) and analyzed using descriptive and inferential statistics (t-test, correlation) by SPSS 18. The results showed the average level of health literacy (mean= 40.76 of 64) and low level of happiness (mean= 40.35 of 87) among students. Health literacy had a direct relationship with age, sex, income, university and lodging variables, but indirect relationship with history of hospitalization. Happiness had a direct relationship with income but indirect relationship with age. There was no relationship between health literacy and happiness. In this study, it was found that young people, women, people with higher incomes, medical students and residents of the larger cities had a higher level of health literacy. It was also revealed that students with a history of hospitalization had low levels of health literacy, and younger students with higher incomes had higher levels of happiness. Therefore, it is recommended to managers to include basic health information in the curriculum of all disciplines to promote health literacy and also to plan fun cultural programs to increase happiness among students.

The forgotten topological index of a molecular graph $G$ is defined as $F(G)=\sum_{v\in V(G)}d^{3}(v)$, where $d(u)$ denotes the degree of vertex $u$ in $G$. The first through the sixth smallest forgotten indices among all trees, the first through the third smallest forgotten indices among all connected graph with cyclomatic number $\gamma=1,2$, the first through the fourth for $\gamma=3$, and the first and the second for $\gamma=4,5$ are determined. These results are compared with those obtained for the first Zagreb index.

PBXN-109EB is a new plastic bonded explosive containing energetic binder system NHTPB NPB, RDX and Aluminum that has better performance and energetic properties than PBXN-109 with inert binder system. In this work, at first, morphology of PBXN-109EB was investigated by Scanning Electron Microscopy (SEM) and then thermal behavior and its kinetic parameters of thermal decomposition were extracted via kissinger method by Differential Scanning Calorimetery (DSC) technique in various heating rates. After wards, some of the safety tests for insensitive munitions (such as fast cook off, inductive explosion, bullet impact and fragment impact tests) were performed on the sample and approved its insensitivity. Moreover, lead block (trauzl) and dent tests for comparison betweenexplosion power of PBXN-109EB with PBXN-109 were performed. Results showed that the explosion power of PBXN-109EB enhanced 13 % and 33 % related to PBXN-109 based on trauzl test and dent test, respectively.

Heavy metals widely enter into aquatic ecosystems, and cause various environmental problems due to bioaccumulation and biomagnification in food chains. The accumulation of heavy metals in bivalve tissues is affected by a number of intrinsic and extrinsic factors such as physiological conditions, growth, seasonal changes, pH, salinity, temperature, genera and age. The present study investigated the effects of age of the rock oyster Saccostrea cucullata on the accumulation of Ni, Cd and Pb in the Laft Port coast located on the Qeshm Island. 200 oysters were collected and their age was determined, then they were classified into four age categories and 15 oysters from each category were selected. Samples were dry digested and the metal concentrations were measured by an ICP-OES (PerkinElmer, USA) instrument. Results revealed that the accumulation of Ni and Pb in one year old oysters (immature) was more than those in mature oysters (two, three and four year old oysters). Significant differences were observed between concentrations of Ni and Pb in mature and immature oysters. The results suggested that aging has a negative effect on bioaccumulation of Ni and Pb in S. cucullata; while it has no effect on bioaccumulation of Cd.

Heavy metals in surface soil which originate from different sources (e.g. traffic, industrial emission, weathering of building) can be accumulated in human body via inhalation and dermal absorption pathways. Therefore, this study aimed to investigate heavy-metal pollution profile of the soils and assess the soil quality in Zahedan.
Heavy metal concentrations in surface soils were investigated by a cross–sectional study carried out in early autumn 2013. Street dust samples were collected from different areas (5 regions) using a clean plastic dustpan and broom. At each sampling location, 5 subsamples were randomly taken and mixed together to obtain a composite soil sample. In total 50 samples were taken from all regions. The street dust samples were dried at room temperature prior to acid digestion and the concentrations of Zn, Cd, Cr, Ni, Pb and Cu were measured using ICP-MS.
Results of analysis showed that in all studied areas; urban park, commercial area, high traffic, residential area and industrial area the concentrations of Cd, Cr, Cu, Ni, Pb, and Zn were 0.01± 0.06, 37.53 ± 6.96, 29.68 ± 10.25, 51.09 ± 8.53, 28.37±6.52 and 184.30 ± 25.94 mg/kg, respectively. The concentrations of Cd, Cr, Cu, Ni, Pb, and Zn in all the regions studied (except residential area) exceed the corresponding background levels (i.e. suburb area).
This study showed that land use significantly increase heavy metal levels of urban soil in Zahedan. The highest concentrations of heavy metals were found in commercial and high traffic areas where the traffic rates are high. Therefore, decrease in traffic rate and improving public transportation may increase quality of urban soils.

In this paper, we investigate various kinds of extensions of twin-good rings. Moreover, we prove that every element of an abelian neat ring R is twin-good if and only if R has no factor ring isomorphic to Z2 or Z3. The main result of [24] states some conditions that any right self-injective ring R is twin-good. We extend this result to any regular Baer ring R by proving that every element of a regular Baer ring is twin-good if and only if R has no factor ring isomorphic to Z2 or Z3. Also we illustrate conditions under which extending modules, continuous modules and some classes of vector space are twin-good.

Altered scapular kinematics are common disabilities among patients with shoulder impingement syndrome and/or rotator cuff tear. The scapular assistance test (SAT) might be a helpful diagnosis tool to identify clinical type of scapular dyskinesia. The SAT may correct scapular upward rotation and posterior tilt. The aim of this pilot study was to identify the SAT application as a diagnostic tool for type of scapular dyskinesia and among patients with shoulder impingement syndrome and rotator cuff tear. Moreover, another aim was to determine the effect of SAT on the shoulder pain and shoulder range of abduction.
Seven patients with shoulder impingement syndrome and seven patients with rotator cuff tear met the inclusion criteria and included in the study population. An experienced therapist palpated patient's scapula as starting position for the SAT. In the next stage, patient was asked to perform shoulder abduction and reported any pain or inconvenience during the examination. Meanwhile, the therapist kept upward rotation and posterior tilt of the scapula.
The pain level in shoulder (by VAS, Visual Analogue Scale), shoulder range of abduction, flexion and scapular plane elevation (by electrogoniometer) and also, shoulder disability (by DASH, Disability of Shoulder and Hand Questionnaire) had been measured during shoulder abduction and also the SAT performance. The statistical analysis was performed using independent and paired t-test after normal distribution approval.
Duration of disease (p=0.02), night pain (p Current study depicts that the SAT might be a useful test to diagnose the type of scapular dyskinesia in patients with shoulder impingement syndrome. However, the SAT may not be a valuable diagnostic test for patients with rotator cuff tear.

Oxidative stress during freeze-thawing process causes reduction in motility, viability, membrane functions and finally sperm fertility.
the aim of this study was to determine the effect of Origanum Vulgare extract as natural antioxidant on quality cryopreserved ram sperm.
In this study semen was collected from five mature ram twice a week using an artificial vagina and the ejaculates were pooled in order to eliminate the individual effect of rams. Different levels of Origanum Vulgare extracts (0, 100,150 and 250 µL/mL diluent solution) were added to diluent based tris-egg yolk. After cooling, filling and sealing of the samples, they were frozen and with nitrogen vapor and immersed in liquid nitrogen and were stored until evaluation time.
After thawing, results showed that addition of 150 µL/mL of extract increased progressive motility compared to the control groups (P The obtained data showed that inclusion of Origanum Vulgare extract in semen freezing extender improved post thawed motility of ram sperm.