Showing 13 results for rostamzad
Volume 4, Issue 1 (10-2012)
Abstract
The most important concerns of every government in order to achieve social justice and development are to get rid of the social problems caused by poverty, illiteracy and unemployment,and to fulfill the economic, social and cultural needs of people to establish security and social justice. Therefore, it is forced to adapt appropriate policies for the allocation of resources and facilities available to different economic, educational, therapeutic and recreational sectors. To implement this issue, determining priority and the advantage of different sectors is the first step to be taken in order to allocate optimum sources and facilities. Obviously,with out social classification, planning for development would not be possible. One way to achieve the development of scientific classification is taxonomy. The main concern of this paper is to show the implementation of taxonomy method and advantages of this method for ranking different sectors, and, moreover, to explain how to determine the priority of each sector. This study is descriptive and the methodology used in ofthe document using secondary sources.
Alireza Hodhodi, Aria Babakhani, Haniyeh rostamzad,
Volume 9, Issue 3 (8-2020)
Abstract
Brown algae are a valuable source of natural antioxidant compounds, especially Phlorotannins. In this study, the effect of solvent concentration (water / ethanol) on the the amount of Phlorotannin compounds and antioxidant properties of extracts from brown alga Sargassum angustifolium were investigated. The extraction was performed by solvent method at room temperature (28-26 °C) with ethanol/ water solvent with three ratios (30:70), (50:50) and (70:30). The amount of Phlorotannin, total phenolic content, ferric reducing antioxidant power, DPPH radical scavenging activity and total antioxidant capacity of different extracts were evaluated. The results showed that the yield of Phlorotannin extraction was dependent on the solvent concentration and with increasing polarity of the solvent, its amount increased, So its amount in ethanol/ water treatment (30:70) is significantly more than the other two treatments (P<0.05). Also, the highest amount of DPPH radical scavenging activity was obtained in ethanol/ water treatments 50:50 and 70:30 which contained less Phlorotannin. Finally, it was found that the ethanol/ water treatment 30:70 of the brown alga Sargassum angustifolium was a good choice for extracting Phlorotannin compounds as a natural bioactive compound for food and medicine purposes.
Volume 9, Issue 4 (3-2010)
Abstract
Economic liberalization policy has been among the major concern of the governments during the last few decades. However, its impact on economic growth is still a controversial issue. The aim of this paper is to examine the impact of trade liberalization and financial development on economic growth in Iran using annual observations over the period 1973-2007. The current study would use ARDL technique to estimate the empirical model.
The findings of this paper indicate that there is a long run positive and significant relationship between trade liberalization and financial development and economic growth in Iran over the period of the study. The error correction coefficient is around 0.32 showing that the adjustment towards the long run equilibrium takes place within almost three years. The Granger causality test indicates that causality runs from trade liberalization and financial development to GDP.
Volume 11, Issue 1 (Spring & Summer 2007)
Abstract
Analysis of land use changes in the areas around of large dams specially in the top of dam building and hydrology network is the main subject to evaluate environmentally effects. In this paper, analysis of dam effects in Sattarkhan Dam of Ahar city has been studied. Due to this dam supporting water in order to using in agriculture, drinking water activities and to support water for lands under dam construction areas, have considerable effects in the environment. In this study using results of reorganization of changed areas and unchanged areas from satellite images and to combine them with building and other equipments, rate and extent al effects analyzed in land use were determined.
The results of this research in GIS environment as thematic maps presented, indicate that in covered Sattarkhan Dam have two direct and indirect effects in its around. Th/e changes of grounds and agricultural levels to building and water surface is the directs of very high injured and changes of dry farm land and bear land to gardens developments of urban areas is the indirect effects and has low and very high injured indexes respectively.
Razie Hashemi, Haniyeh rostamzad, Masoud Sattari,
Volume 13, Issue 2 (6-2024)
Abstract
This study aimed to produce a smart infection warning film based on chitosan and gum arabic containing anthocyanin (0.5, 0.75, and 1 g) as a wound infection warning. Chitosan/gum film was prepared in a ratio of 1:2 with different doses of anthocyanin pigment (0.5, 0.75, and 1 g), and the control sample was considered without anthocyanin. The prepared film was evaluated on Pseudomonas and Mannitol salt agar media. To evaluate the functional properties of the prepared film, the amount of moisture, solubility, thickness, and water absorption of the treatments were measured. The lowest and highest film moisture content were in the control treatment, and the treatment contained 0.75% anthocyanins, respectively. As the percentage of anthocyanin increased, the thickness and solubility of the samples decreased significantly. Regarding the water absorption test, the highest amount was related to the treatment containing 1% anthocyanin, and the lowest amount belonged to the control treatment. To evaluate the effect of chitosan or gum film containing anthocyanin on the culture medium when the bacteria were well grown, chitosan or gum biofilms containing different concentrations of anthocyanin were cut to 1.1 cm and cut into It was placed on the culture medium for 60 minutes, and the color change of the films was checked with a colorimeter. The highest rate of color change of films in culture medium containing Pseudomonas aeruginosa was obtained in the treatment containing 0.5%; however, in the case of Pseudomonas aureus, the highest color change was observed in the treatment containing 1%. Finally, the best film in terms of physical characteristics is the 1% treatment, and in terms of color change in response to the growth of Pseudomonas, it is 0.5%, and for Staphylococcus aureus, it is 1%.
Volume 14, Issue 4 (winter 2014 2015)
Abstract
Sports and recreations as a forward industry play direct and indirect roles in national development processes. Sport increases the level of social health, reduces health care expenditure, and raises employment. It increases economic growth by incoming capital flows. Currently, sports and recreation activities industry is of main and influential influence on economic growth in the developed countries. Many countries have paved economic growth path with constructing infrastructure for global and continental events. In Iran, the presence of government in sport sector is very sensible. This paper examines the effect of government investment in sports on economic growth in Iran over the post-Revolution period (1979-2010). To this end, an Auto Regressive Distributed Lag method (ARDL) model is used. Estimation results show that government investment in sport has no significant effect on economic growth. Hence, it is recommended that government would invest in infrastructure and education related to sports for creation of public and professional sports with high efficiency.
Volume 17, Issue 4 (Winter 2018)
Abstract
This paper aims to examine the replacement oil revenues with tax revenues in the Iranian economy. For this purpose, using dynamic stochastic general equilibrium (DSGE) approach, a small open economy model consisting of two tradable and non-tradable production sectors is designed. In government revenue side, various taxes such as consumption tax, and income tax arising from the supply of labor and capital rent are included in the model. Model parameters were estimated by Bayesian approach using quarterly data for the period 1988-2014. Two scenarios were designed in order to replace oil revenues with tax revenues. In the first scenario, the government only receives oil incomes, and oil price is determined exogenously. In the second one, oil earnings are totally saved in the National Development Fund (NDF), and government spends only tax revenues to meet current and capital expenditure. The results indicate negative impact of higher taxes on macroeconomic variables such as economic growth and private consumption in the short-term and positive impact on GDP, consumption and investment in the long- term.
Volume 17, Issue 6 (11-2015)
Abstract
Cyclotides are small disulfide-rich proteins that have the unusual feature of a cyclic backbone. Cyclotides have a range of interesting biological activities and are found in a variety of tropical plants from the Rubiaceae, Violaceae, Cucurbitaceae and Fabaceae families. We have cloned and characterized cyclotides in Viola modesta, a Viola species native to western Asia, which was collected from the Kurdistan Province of Iran. Fifteen cyclotide sequences were obtained using homology based PCR strategy. Sequence analysis showed that 14 of them had continued open reading frames and showed high level of similarity to cyclotide genes from other species of the Violaceae. After analyzing the full endoplasmic reticulum signals of V. modesta cyclotides, two conserved sequences, AAFALPA and ATAFALP, were detected. Analysis of isolated cyclotide sequences showed that they all belonged to bracelet family and were separated into two subclasses. Phylogenetic analysis of cyclotide genes from V. modesta and other Viola species revealed that most V. modesta genes showed close relationship with their homologs from the Violaceae, while the V. modesta genes formed two separate clades. Transcription analysis by semi-quantitative RT-PCR revealed that Vmcyc1 and Vmcyc7 were differentially expressed in all tested tissues including roots, stems, leaves, flowers, seeds, peduncles, and capsules with the highest transcript level in the capsules.
Volume 18, Issue 3 (Autumn 2018)
Abstract
The aim of this study is to investigate optimal monetary and fiscal policies for the Iranian economy considering Ramsey problem. Using a Dynamic Stochastic General Equilibrium model, the effects of imposing various taxes such as consumption tax, capital income tax, labor income tax and profit tax are examined by different scenarios. The results indicate that Friedman’s rule, or zero inflation is determined as optimal monetary policy under scenarios with and without price rigidities. In addition, since the governments try to minimize the distortions from taxes levied on different economic sectors, necessity of a subsidy or negative tax is confirmed under Ramsey conditions. According to the findings, the inflation rate not only depends on nominal and real rigidities assumed in the model, but also to the number of instruments available to the Ramsey planner.
Volume 18, Issue 6 (10-2018)
Abstract
Present study proposes a new multidimensional artificially characteristic-based (MACB) scheme for simulation of combined convection flows. Multidimensional characteristic structure for energy propagation in incompressible flow is derived for the first time. Four pseudo-waves are selected and equations are discretized along them to observe the physical behavior of domain. Viscous fluxes are computed by variables derivatives at the cell interfaces and for time discretization, a 4th-order Runge-Kutta method was used. According to the new scheme, two-dimensional flow with heat transfer in a square cavity and forced convection around a circular cylinder are solved for a wide range of Reynolds and Grashof numbers. Also, for comparison purposes, the CB scheme with averaging for energy equation is used. It was found that MACB has remarkable faster convergence in comparison with CB scheme and averaging methods. Also, by using MACB scheme, maximum permissible CFL number can be increased 80 percent in comparison to CB scheme. At higher Richardson numbers, the conventional flux averaging was failed to converge properly while MACB scheme presents the most rapid convergence. The computed results of MACB scheme are in good agreement with the benchmark solutions.
Volume 19, Issue 10 (October 2019)
Abstract
The aim of this study is the modeling of the solar chimney for achieving the relation between turbine output power and geometrical parameters. In this regards, 9 different models are determined based on the variety of chimney height and diameter for investigating the effects of geometrical parameters on the turbine performance. As well as, in order to improvement of system performance, the hydrophobic surfaces were evaluated with consideration of friction reduction by verification of slip condition on walls. The k-ε turbulent model was used to modeling turbulence flow and reverse-fan model was employed for simulating the turbine. For this purpose, the extracted data from the mass flow rate and velocity changes were validated with prior studies and then were compared in different pressure jumps in order to better comprehension of the performance of the turbine. The optimization was done through the defined models and it was observed that to have a better and optimized design, the geometrical parameters should have been considered in the system design simultaneously. Meanwhile, the chimney diameter should have been paid more attention as one of the most important design parameters. Also, the precise correlation was represented to estimate the turbine output power with respect to the height and diameter of the chimney. Furthermore, based on the applying of slip condition on walls for simulating hydrophobic surfaces, shear stresses reduction was done and it was revealed that the hydrophobic surfaces could have a positive effect on the performance of SCPP up to 5 percent.
Volume 20, Issue 6 (11-2018)
Abstract
Plant defensins are the
cysteine-rich peptides that are encoded by small multi-gene families in the plant kingdom. In this study, we designed primers based on conserved regions of defensin genes to clone and identify defensin genes in strawberry (Fragaria×ananassa cv. Paros) by reverse transcription PCR technique. Sequence analysis showed that the deduced amino
acid had significant similarity to other plant defensins from NCBI database and designated FaDef1. The predicted strawberry defensin protein encodes a 54 aa protein of 6.18 kDa, pI 9.22 and eight conserved cysteine residues with desired space conservation with other amino acids. Semi quantitative expressions of FaDef1 were analyzed in root, stem, leaf, flower, and fruit in three strawberry cultivars, namely, Queenelisa, Camarosa, and Paros. The results showed that the FaDef1 expression patterns were similar in different tissues of the three cultivars. The higher amount of relative expression of FaDef1 was in fruit and there was no observable expression in the root. The expression of FaDef1 increased after wounding and salicylic acid treatment. The expression level was higher in developed fruits compared to that of immature fruits. In fruits infected with the Gray mold agent (Botrytis cinerea), the expression of FaDef1 showed significant increase by development of disease symptom. Taken together, these results suggest that
FaDef1 is both responsive to biotic stress signal compounds and strawberry
B. cinerea and may be used as a candidate gene for engineering plants against gray mold.
Volume 24, Issue 4 (Winter 2024)
Abstract
Aim and Introduction
Making changes in the tax system is one of the basic and important needs for increasing government tax revenues. To achieve this, the tax system must move in a direction that increases the tax base. One of the most important solutions can be reducing tax exemptions and deductions. Since tax deduction plays an important role in determining tax revenues, ignoring its effect in tax studies can lead to misleading results. To address this research gap, this study uses a three-part dynamic general equilibrium model to estimate the Laffer Curve and investigate the effects of tax deductions on the curve and taxable income.
Findings
The analysis focuses on the household, business, and government sectors, highlighting the significance of tax deductions within each.
Findings from this research show that, in the absence of tax deductions, the optimal tax rate for maximizing tax revenue in terms of labor income is below 45%, while for capital income, it is below 40%. In contrast, when tax deductions are present, tax rates exceeding 50% and 55% maximize tax revenue for labor and capital income, respectively. Furthermore, the elasticity of taxable income for both labor and capital remains relatively constant across scenarios, with a slightly higher value observed when deductions are considered. Regarding capital income, the elasticity consistently exceeds 1 due to the presence of varied capital deductions. In both cases, the elasticity exhibits a downward slope, gradually decreasing as the tax rate increases and approaching a value of 1. In contrast, the ETI associated with labor income remains below 37%, regardless of the presence or absence of deductions.
Furthermore, under tax revenue elasticity, the rate of reaction to the tax rate for the labor force is almost uniform in low tax rates and has a downward trend with the increase of the tax rate in all three cases (considering and not considering deductions). But in the case of reductions in the labor force, the amount of reaction is higher than the other two cases. While the elasticity of tax income from capital gains due to capital depreciation deductions is always greater than 1 and is downward in all three cases and gradually decreases with the increase of the tax rate and approaches 1.
Methodology
In the current research, to understand the effects of tax exemptions and deductions in the economic system, an attempt has been made to analyze the effects of tax deductions on the government tax revenues and the elasticity of taxable income and tax elasticity, in a simple three-part dynamic general equilibrium model including households, firms and government, three special cases regarding the absence of tax deductions and social security premiums should be investigated. To evaluate and estimate the model, first the calibrated parameters in previous studies were collected and then the results were obtained through MATLAB software.
Discussion and Conclusion
One of the important results of this research is the changes in the government tax income and the reaction of individuals in the form of taxable income, caused by the consideration and non-consideration of deductions and tax exemptions on the household and corporate sectors.
As it can be seen, tax revenues in the scenario of removing tax deductions are more than the other two scenarios, i.e. considering deductions, on the other hand, the elasticity of taxable income in the presence of tax deductions show a greater reaction than in the case of not considering tax deductions.
Iran has been experiencing consecutive budget deficits over different periods. As a result of reduced oil revenues much greater attention has been drawn to a more efficient and effective taxing system. So, a substitution in the government revenue system can potentially deminish the over-dependence of the Iranian economy on oil revenues, which can lead to far reduced deficits both in the long and short term.
In terms of deductions and exemptions as a factor affecting tax revenues, it can display a more realistic picture of an economy and take into account the existing economic realities. Therefore, the tax system should act in such a way that it moves in the direction of expanding the tax base. One of the solutions for this is realized through elimination of tax exemptions and deductions. It seems that such policies can prevent tax evasion, collecting more tax, and ultimately increase the motivation for work and activity and cause economic growth and prosperity
