STUDYING THE RELATIONSHIP BETWEEN SOCIAL TRUST AND TAX EVASIO

Abstract. Social trust is the reflection of the laid down laws and regulations and their execution. Social trust is occurred when one understands the acceptance of the truth as his/her duty. The basic working procedure for promoting tax acceptance, the development of tax ethics in the structure of the tax system, agents, auditors and, in particular, tax payers and its executive solution is the growth of community trust. The purpose of this research is to examine the relationship between social trust and tax evasion. Data were collected by a questionnaire and analyzed by structural equation modeling. The statistical sample of this research includes 384 tax payers from North Khorasan Province, which were surveyed in1995. Findings of the research indicate that there is a negative and significant relationship between social trust and tax evasion. Also, the findings showed that the relationship between social trust and tax evasion is higher among female payers than male ones. In addition, they showed that the relationship between social trust and tax avoidance by payers without financial literacy is stronger than those having financial literacy.Keywords: financial literacy, payers’ gender, social trust and tax evasio

Large eddy simulation of pseudo shock structure in a convergent-long divergent duct

In this paper, the Pseudo shock structure in a convergent–long divergent duct is investigated using large eddy simulation on the basis of Smagorinsky–Lilly, Wall-Adapting Local Eddy-Viscosity and Algebraic Wall-Modeled LES subgrid models. The first objective of the study is to apply different subgrid models to predict the structure of Lambda form shocks system, while the ultimate aim is to obtain further control of the shock behavior. To achieve these goals, the dynamic grid adaption and hybrid initialization techniques are applied under the 3D investigation to reduce numerical errors and computational costs. The results are compared to the existing experimental data and it is found that the WMLES subgrid model results in more accurate predictions when compared to the other subgrid models. Subsequently, the influences of the divergent section length with the constant ratio of the outlet to throat area and, the effects of discontinuity of the wall temperature on the flow physics are investigated. The results indicate that the structure of compressible flow in the duct is affected by varying these parameters. This is then further discussed to provide a deeper physical understanding of the mechanism of Pseudo shock motion

A comprehensive investigation of acoustic power level in a moderate or intense low oxygen dilution in a jet-in-hot-coflow under various working conditions

Reducing the level of noise emission is an important requirement in modern propulsion and power generation. This requires gaining a deeper understanding of the underlying physics and identifying the key parameters dominating noise generation in modern combustion technologies. Thus, this paper investigates the effect of several working parameters on moderate or intense low oxygen dilution (MILD) combustion noise. A finite volume solver, GRI-Mech 2.11 with 247 reactions and 49 species, k-ε RNG turbulence model as well as the EDC model are used to develop a computational model of the reactive flow, while the volume fraction and time scale constants are set to 3 and 1, respectively. After validating the numerical method by comparison with the experimental data, MILD combustion is simulated under various conditions to study the noise emission. The results show that modifying the inlet conditions such as changes in species mass fractions, inlet temperature, and inlet Reynolds number alter the acoustic power level through variations in heat release

Effect of different heating treatments and kind of filling media on the amounts of some mineral elements (iron, zinc, copper, calcium and sodium) of silver carp (Hypopthalmichthys molitrix) during canning

In this study, first, the influence of three precooking methods (steaming, oven-baking and microwave-cooking) on the contents of mineral elements-copper, zinc, iron, calcium and sodium-of silver carp (Hypophthalmichthys molitrix) was evaluated. Determination results of evaluated elements in raw fish and cooked samples were in range 3.05 to 4.19 for copper, 71.45 to 82.85 for zinc, 32.18 to 40.70 for iron, 425.6 to 529.46 and 315.5 to 534.76 for calcium. Results showed different precooking treatments had no significant effects on the amounts of mineral elements such as copper, zinc, calcium and sodium. The Iron content in the samples subjected to microwave cooking increased. With doing multivariate analysis, on comparing the raw and precooked fillets, steam cooking found to be the best precooking method on retain mineral elements. After choosing the best precooking method, for evaluating the influence of different filling media including sunflower oil, soybean oil, olive oil and brine, on the quality of canned silver carp, amounts of mineral elements(copper, zinc, iron, calcium and sodium) and microbial indices(total counts, thermopile count and clostridium) and sensory indices (color, smell, taste and texture) was surveyed. Assessments of microbial indices showed no microbial activity in canned products. After canning amounts of sodium increased in all the treatments. Except for iron, using soybean oil had no significant effect on the contents of other elements. The highest levels of iron and copper were observed in olive oil canned samples sterilized at 130°C. Sensory evaluating showed, kind of filling media had no significant effects on sensory indices such as taste, smell and color of canned samples. The texture of soybean oil canned samples and the quality defects of olive oil and brine canned samples had better condition than other treatments. In the last step, canned silver carp were proceed under three different temperatures (115°C, 120°C and 130°C) with equal lethality value (Fo=7min), then sensory indices and amount of mineral elements were compared. Results showed, the contents of iron, copper, sodium and calcium were changed in soybean oil canned sample. The amounts of copper and sodium in sunflower oil canned sample subjected to different heating regimes showed significant variation. The highest amount of copper was observed in the canned samples subjected to 130°C heating regime. Results showed contents of iron and copper of olive oil canned sample subjected to 120°C and 130°C heating regimes were higher than sample subjected to 115°C heating regime, while the zinc and calcium contents had no variation. In brine canned samples the highest amounts of copper and iron was obtained after sterilization in 120°C. Results of sensory evaluation showed different heating regimes had no significant effects on the indices of taste, smell, and color of products. Doing 130°C heating regime in brine canned samples led to obtain the better tenacity of texture. While this heating regime caused to increase the quality defects of soybean oil canned samples as a result of existence of hard parts of bone

The Association between Occupational Burnout and Spiritual Wellbeing in Emergency Nurses: A Cross-Sectional Study

Objective: This study evaluated the occupational burnout (OB) and spiritual well-being (SWB) of emergencynurses as well as the associations between these variables.Method: This cross-sectional study was conducted in six hospitals and emergency medical centers affiliated withArdebil University of Medical Sciences (Ardebil, Iran), in 2020. Data were collected via socio-demographic,Spiritual Well-Being Scale (SWBS), and Maslach Burnout Inventory (MBI) questionnaires.Results: This study included 239 emergency department nurses. The mean age of the participants was 34.4±6.4years. The mean of existential well-being and religious well-being was 40.3±8.7 and 41.0±9.2, respectively. Theresults indicated that moderate (P=0.007) and severe (P<0.001) personal accomplishment was a positive andsignificant predictor of the SWB in emergency department nurses.Conclusion: Proper planning and provision of suitable educational programs in the dimension of the SWBof nurses prevent the creation and continuation of OB and increase the self-efficacy and job satisfaction ofemergency medical staff, resulting in better patient care

Monitoring of fisheries resources in artificial reefs in east of Kish Island waters

Artificial reefs are manmade materials deployed under water in order to improve environment and increase the exploitation of fishing area. Usage of artificial technic has developed due to increase of world population and need to supply of protein, aim to restoring of natural specially rehabilitation of demersal fishes. It has effected to increase the production in order sustainable exploitation. Coasts and Islands have destruction due to over harvesting from ecosystems and other activities by humans and natural, these caused many aquatic as demersal fishes has endangered in Persian Gulf and Oman Sea. The artificial reef is one way or method that can improve the environment and restore the aquatic. Iranian fisheries has established an artificial reefs area in west of Kish Island. This area has studied during one year, Data of assembled fishes and physical sampling were collected in seasonal during spring, summer, autumn and wintered. There were tow treatment for sampling as artificial reefs site and a control site. Collected data has analyzed and evaluated by SPSS and Exel. The results showed that there was significant difference between the sites and assembled fishes in artificial reefs were more than control site. Consequently the artificial reefs can be a tool and technic to improve the marine environment and increase the production of fishes, especially the demersal fishes

Development and Validation of a Nurse Station Ergonomics Assessment Tool

Background: Nurse stations are one of the primary units for supporting effective functioning of any hospital. They are important working environments that demand adherence to known ergonomic principles for the well-being of both staff and patients. The aim of this study was to develop a psychometrically tested tool for the assessment of the ergonomic conditions of nurse workstations in hospitals. Methods: Ten hospitals, with a total of 133 nurse stations participated in this mixed-methods research. The domains and items of the tool were developed based on a literature review, an experts’ panel, and interviews with nurses. Results: The final nurse station ergonomic assessment (NSEA) tool has good psychometric properties. Validity was assessed by face validity and content validity. Reliability was evaluated using inter-rater agreement and test-retest reliability analyses with a four-week interval between assessments. The NSEA is comprised of 64 items across eight domains: layout and location (7 items), workspace (11 items), security-safety (5 items), environmental conditions (8 items), counter (8 items), chair (13 items), desk (9 items), and monitor (3 items). Conclusions: The NSEA adds to the literature a tool for managers to ensure they comply with legal requirements and support best practice for those working on hospital wards. The NSEA can be used to identify challenges for healthcare professionals who use nurse stations and support the execution of targeted interventions to improve human-environment interaction

Epidemiological study on some environmental and management parameters affecting on WSD occurrence in Fenneropenaeus indicus and Penaeus vannamei

For the first time white spot disease (WSD) was reported in shrimp farms of khoozestan province, in southwest of IRAN in 2002. Then in 2005 the neighbor province, boushehr, was contaminated. In 2008 WSD outbreak reported in sistan-bloochestan province in southeast of Iran. In 2015 all of southern shrimp farms of country except Hormozgan, the middle southern province, which has remained free of WSD, are being contaminated. White Spot disease suspended shrimp culture in thousands hectares of shrimp farms. Considering that white spot disease has not been observed in Hormozgan province yet, the question is; to what extent environmental and management factors participated in preventing WSD outbreak or cause WSD outbreak. In this study (20102012), the effects of environmental factors and management, stressors that decrease immune system function of shrimp are discussed. In addition, the role of pathogen as the main factor of outbreak is discussed. The goal of this study is to define environmental parameters and management practices associates with outbreak of white spot disease in affected provinces and discover reasons of being Hormozgan province free of this disease. In this study the role of the local environmental factors and management practice stressors in susceptibility to WSD was determine. Both the effects of environmental factors in water of ponds including total ammonia, nitrogen, dissolved oxygen, pH, salinity, transparency, and temperature and management issues related to biosecurity are studied. There were overlaps on physical and chemical parameter values obtained in clear areas with contaminated areas .Results of the data analysis suggest that lack of association with WSD incidence was 7 times greater than WSD incidence despite of disease outbreak in sistan-bloochestan province, so other sources of white spot disease virus incidence was suspected in affected areas. Histopathological examinations and polymerase chain reaction (PCR) tests during project performance did not reveal white spot disease virus evidences in post larvae examined from khoozestan province stocked in farms but disease outbreak was happened in that farms , so we suspected to management practice include feed , pond preparation and carrier of disease. Recorded values of temperature and salinity in some months during inspection in Hormozgan province specified stressful condition that may lead to WSD outbreak, however the disease did not appear. Therefore the hypothesis that the water physical and chemical conditions are reasons to prevent disease outbreak in Hormozgan province is being rejected. The policy of Hormozgan’s fishery authorities, to replaced Fenneropenaeus indicus with specific pathogen free Litopenaeus vannamei, that is more resistant to some of diseases, before incidence of WSD in farms and to before being endemic in the Hormozgan province, made an advantage compare to affected southern provinces that introduced Litopenaeus vannamei after WSD prevalence to their farms. However it does not guarantee to maintain current trend of being Hormozgan province farms free of white spot disease. Therefore establishing the principals of biosecurity are strongly emphasized. Strategies taken by the proficient authorities in preparation of SPF shrimp broodstock can be the most important factor in preventing WSD. Regarding biosecurity principals purchased feed must be free of shrimp head powder. Construction the new shrimp farms should be as far as it could be away from contaminated areas