An Estimation of Tax Evasion in Iran

The aim of this research is to estimate the size of tax evasion between 1971 and 2007 in Iran. Among the present direct and indirect approaches, the indirect approach presented by Tanzi based on currency demand, is used to estimate the size of the underground economy, then taking the effective tax rate into consideration, the amount of the underground economy taxes. Our results show that the size of the underground economy is increasing in a long-term trend and also the ratio of the underground economy to gross domestic product has increased during the period under consideration. Our findings also indicate that tax evasion has markedly increased during the period. Therefore, policies to alleviate the tax evasion in the country should be implemented by policy makers

The role of socioeconomic welfare in the prevalence of severe vitamin D deficiency, vitamin B12 deficiency and glucose metabolic changes in population of Karaj, Iran

Introduction: Online Medicare is a method in which parts of a medical process, whether its diagnostics, monitoring or the treatment itself will be completed by using online services. At the first step the students were registered for using the system. They participated in estimating depression scale; anxiety scale and clinical interview by online medical care system.  Subsequently, the lab examination tests were performed on persons specified by the system. The lab examinations include: serum level of vitamin D3&4, serum level of vitamin B125&6, fasting blood sugar7&8, HbA1c7&8, thyroid function test9&10 and CBC. All of the students were solely treated by vitamins or minerals therapy and/or treatment of medical problems (such as hypothyroidism). Methods: For detecting the role of socioeconomic welfare in the prevalence of the diseases, we implement the system in a low middle class boy’s state high school, and in an above average boy’s state high school and in an above average boy’s private high school. The prevalence of severe vitamin D deficiency, hypoglycemia, impaired fasting glucose level and vitamin B12 deficiency were compared in students who lay in different socioeconomic situation. Results: Severe vitamin D deficiency is significantly higher in above average neighborhoods than low middle class neighborhoods with p value = 0.024 < 0.05.  Significant difference in vitamin B12 deficiency, hypoglycemia and impaired fasting glucose were seen in deferent high schools, but it is not related to socioeconomic situation. Conclusion: In Karaj, Iran, in societies with better socioeconomic situation, we can find higher severe vitamin D deficiency, it can be due to urbanization, living in apartment, over protection, preferring indoor games to outdoor games. Declaration of Interest: None.  

Review of Lifespan diagnosis in Patients with Substance-induced Psychosis Admitted to Psychiatric Wards of Imam Hussein Hospital in Tehran 2015

Introduction: Diagnostic certainty is difficult in the early stages of psychotic disorders, and it becomes more complicated if at the same time alcohol or drugs get consumed. There is a bilateral association between substance use and psychotic symptoms. Thus, this study was aimed to evaluate the lifespan diagnosis in patients with substance-induced psychosis admitted to psychiatric wards of Imam Hussein Hospital in Tehran 2015.Method: Through an accessible sampling method, this cross-sectional study was conducted on 90 patients diagnosed with substance-induced psychosis in the psychiatric wards of Imam Hussein Hospital in Tehran. The data were analyzed through frequency descriptive statistics and charts, and by logistic regression using SPSS23 software. Results: In patients with substance-induced psychosis, the results showed that bipolar disorder with psychotic symptoms was the most common disorder (48.9%), followed by schizoaffective (36.7%) disorder, schizophrenia (22.2%), personality disorders (16.6%) (Antisocial, 5.5%; borderline (BPD), 11.1%), adult attention-deficit/hyperactivity disorder (ADHD) (3.3%), obsessive-compulsive disorder (OCD) (4.4%), and post-traumatic stress disorder (PTSD) (1.1%). Logistic regression results showed that the patients' age and family history of psychotic disorders could significantly predict the transition to the spectrum of primary psychotic disorders.Conclusion: In psychotic patients or those with primary psychosis, the simultaneous consumption of several substances may indicate a further aggravation of the disease and accelerate the transition of their diagnosis. The transition of the diagnosis of substance-induced psychosis into primary schizophrenia should be considered in the treatment and administration of the drugs

5G 3GPP-like Channel Models for Outdoor Urban Microcellular and Macrocellular Environments

For the development of new 5G systems to operate in bands up to 100 GHz, there is a need for accurate radio propagation models at these bands that currently are not addressed by existing channel models developed for bands below 6 GHz. This document presents a preliminary overview of 5G channel models for bands up to 100 GHz. These have been derived based on extensive measurement and ray tracing results across a multitude of frequencies from 6 GHz to 100 GHz, and this document describes an initial 3D channel model which includes: 1) typical deployment scenarios for urban microcells (UMi) and urban macrocells (UMa), and 2) a baseline model for incorporating path loss, shadow fading, line of sight probability, penetration and blockage models for the typical scenarios. Various processing methodologies such as clustering and antenna decoupling algorithms are also presented.Comment: To be published in 2016 IEEE 83rd Vehicular Technology Conference Spring (VTC 2016-Spring), Nanjing, China, May 201

Zahhak and Dracunculus medinensis in the Shahnameh of Ferdowsi (The first historical report of Dracunculus parasitic disease)

در اصطلاح علمی، انگل پیوک (دراکنکولوس مدیننسیس، کرم گینه، کرم مدینه، کرم اژدها، یا سابقاً فیلاریا مدیننسیس)، کرم انگلی رشته‌ای که طول بالغ آن به بیش از یک متر هم می‌رسد و در بافت‌های زیرپوستی آدمی و بعضی از پستانداران نواحی گرمسیر جای گرفته، باعث بیماری دردناک و گاهی کشنده‌ای می‌گردد. یکی از متون کهن ایرانی که در آن به این انگل پرداخته شده، شاهنامه فردوسی، بخش مربوط به داستان ضحاک است. ضحّاک، عربی‌شده «دهاک» است که در اوستا به صورت «اژی دهاک» آمده است. اسطوره ضحاک یکی از کهن‌ترین و رمزآلودترین اساطیر ایرانی است که از طریق خدای‌نامه‌های کهن به دست فردوسی رسیده و او متن خدای‌نامه را که هماهنگ با باورهای فرهنگی جامعه و در زبانی نمادین، اما مایه‌گرفته از حقیقت بوده، در زبانی شاعرانه توصیف کرده است. گمان نگارندگان بر این است که مارهای روییده بر دوش ضحّاک، در واقع همین انگل پیوک هستند که در پردازش اسطوره‌ای حکیم طوس از داستان ضحّاک و تصویر خوی اهریمنی وی، در پیکر مار تجسم یافته‌اند و توصیف او، اولین گزارش تاریخی ابتلا به این انگل در پستانداران بوده که در متون تاریخی و ادبی به آن اشاره شده است.Dracunculus medinensis (Guinea worm, Medina worm and Dragon worm) is one of the parasitic worms string length reaches up to over a meter in the subcutaneous tissue of humans and some primate tropical taken place, the disease can be painful and sometimes fatal. Zahhak name is Arabic of "Dahak" in the Avesta as "Azhy Dahak". Zahhak legend is one of the most ancient Persian mythologies. Ferdowsi, consistent with cultural beliefs, symbolic and poetic language, but the source of truth, has described the adventure. The authors speculate that the snake lies on the shoulders Zahhak, in fact these are Dracunculus worm parasite. This present report is the first historical account of the development of the Dracunculus parasite disease in mammals that is mentioned in historical and literary texts

The Effect of Fiscal Decentralization on Inflation in Iran: An Application of Panel Smooth Transition Regression Model

The aim of this study is to investigate nonlinear effects of fiscal decentralization on inflation in the Hybrid New Keynesian Phillips curve framework in Iran. To meet this end, using the data of 30 provinces during 2005 to 2012 and Panel Smooth Transition Regression (PSTR), the relationship between fiscal decentralization and inflation has been examined. The results show that the effect of fiscal decentralization on inflation is asymmetric and depends on the fiscal decentralization level; So that, by increasing the level of fiscal decentralization, the inflation rate was first reduced and then increased. The results of other parameters estimation also show that output gap, inflation lag and inflation expectations have a positive and asymmetric impact on the current inflation rate

Analysis of Base-Apex Lead Electrocardiogram in Clinically Healthy Kermani Sheep

The normal electrocardiographic (ECG) parameters in the base-apex lead were evaluated in 40 clinically healthy Kermani sheep, and compared between sexes and three age groups. The heart rate varied from 83-192 beats/min with a mean of 128.9±4.7 beats/min (Mean±SEM). Sinus arrhythmia was the only observed cardiac dysrhythmia on the ECG traces diagnosed in 45% of animals. No significant difference was found in heart rate, amplitude, and duration of ECG waves and intervals between two sexes. Nevertheless, the heart rate, amplitude of ECG waves, duration of T waves and duration of P-R, Q-T and R-R intervals showed significant difference between the age groups. This study provides information on the cardiac rhythm, heart rate, duration, and amplitude of ECG deflections in Kermani sheep. We proposed the base-apex lead as a suitable lead for ECG evaluation in this species