The comparative analysis of national accounting standards and Iranian taxation laws

There is difference and conflict between accounting standards and taxation laws in many countries of the world. Creating the needed coordination among accounting standards and taxation laws has many advantages. By removal or minimizing the contradiction and conflict among them, a stride may be taken toward contribution to users and beneficiaries. In this article, the existing contradictions and conflicts in Iranian accounting standards with taxation laws are explored and also it will refer to international taxation accounting standards and some issues are purposed concerning to preparation of financial statements based on accounting standard and separated fiscal statements based on taxation laws through full interaction among them as well

The comparative analysis of national accounting standards and Iranian taxation laws

There is difference and conflict between accounting standards and taxation laws in many countries of the world. Creating the needed coordination among accounting standards and taxation laws has many advantages. By removal or minimizing the contradiction and conflict among them, a stride may be taken toward contribution to users and beneficiaries. In this article, the existing contradictions and conflicts in Iranian accounting standards with taxation laws are explored and also it will refer to international taxation accounting standards and some issues are purposed concerning to preparation of financial statements based on accounting standard and separated fiscal statements based on taxation laws through full interaction among them as well

The comparative analysis of national accounting standards and Iranian taxation laws

There is difference and conflict between accounting standards and taxation laws in many countries of the world. Creating the needed coordination among accounting standards and taxation laws has many advantages. By removal or minimizing the contradiction and conflict among them, a stride may be taken toward contribution to users and beneficiaries. In this article, the existing contradictions and conflicts in Iranian accounting standards with taxation laws are explored and also it will refer to international taxation accounting standards and some issues are purposed concerning to preparation of financial statements based on accounting standard and separated fiscal statements based on taxation laws through full interaction among them as well

Some approaches for assessing the sustainability of public finances

The sustainability of public finances is currently a hot topic in economic policy debate. This is because of the on-going sovereign debt crises in Europe and the long-term public spending pressures caused by the impeding demographic change in developed countries. This thesis examines some of the approaches that have been used to assess the public finance sustainability in the literature. Also, theoretical criteria for sustainability are examined. The study is conducted by a way of literature review. There is no consensus among economists about the correct theoretical criterion for public finance sustainability. Rather, each approach to assess sustainability introduces its own, sometimes differing, definitions. Government’s inter-temporal budget constraint (IBC) is the most commonly used theoretical criterion for sustainability. We find that it is not theoretically waterproof and even invalid in some cases. We suggest an alternative criterion from the literature, Bohn’s model-based sustainability, to be used in place of the IBC in theoretical settings. In the thesis, six different approaches to assess public finance sustainability are examined. These are: summary indicators of sustainability, econometric tests, Value-at-Risk framework, fiscal limits and fiscal space, general equilibrium models and generational accounting. Each approach is described and analysed based on research found in the literature. Summary indicators are the most commonly used practical tool used in sustainability assessments. They are based on projections of future public debt and give the budgetary adjustment required to satisfy the IBC or reach a target debt level. Econometric tests are statistical tests for various theoretical sustainability criteria that can be used to determine whether a given criterion holds in the data. Value-at-Risk framework uses stochastic simulations of the public sector balance sheet to study the degree of public sector solvency. It gives an estimate of a probability distribution for government’s future net asset position. Fiscal limits and fiscal space attempt to estimate a public debt ceiling for a country based on assumed constraints to government’s fiscal policies. General equilibrium models are detailed large-scale frameworks which assess sustainability based on comprehensive modelling of the whole economy. Generational accounting analyses sustainability by comparing the net tax burden of current and future generations. We analyse the strengths and weaknesses of each of the approaches and tentatively compare them with each other. We find that each approach has its uses. Approaches should be viewed as complementary. Availability of data and modelling resources, goals of the analysis and other case-specific constraints affect relative suitability of the approaches in different situations. From purely theoretical perspective, general equilibrium models and the Value-at-Risk approach appear most attractive. We conclude that theoretical accuracy of the models doesn’t guarantee the accuracy of the future forecasts and thus sustainability estimates

A study on embryonic development of Yellow Fin Seabream (Acanthopagrus latus)

Embryonic and larval development stages of yellow fin seabream (Acanthopagrus latus) were studied in two average temperatures (21 and 24C) in Marine Fish Research Center in Emam Khomeini Port. Egg diameter in initiation of fertilization was 739.35 plus or minus 0.0081k and during final hatching it was 792.36 plus or minus 0.0095k. The average egg diameter from fertilization until final hatching was 763.49 plus or minus 0.00l6k. The average egg diameter was 751.81 plus or minus 0.0064k in murola stage, 767.55 plus or minus 0.0074k in nurula stage, 779.97 plus or minus 0.0084k in appearance of heart stage and 780.84 plus or minus 0.0086k in the increasing of pigmentation stage. Duration of egg incubation and embryo development of yellow fin seabream (Acanthopagrus latus) was 31 hours and 15 minutes at 20clC and 26 hours and 15 minutes at 23 plus or minus 1C. In this study, 20 stages of embryo development of yellow fin seabream were identified through incubation period from fertilization to final hatching. It seems that water temperature can be an effective environmental factor in the fish embryo development, so that hatching at 20clC occurred in 5 hours later than when at 23clC. Temperature change had no effect on the number of larvae and characteristics of embryo development. The information gathered through this study is useful when planning for artificial reproduction of this commercial species and can improve the propagation process

Hip Fracture: Anatomy, Causes, and Consequences

Fall-induced hip fracture is a major worldwide health problem among the elderly population. Nowadays, hip replacement surgery represents a big part of the orthopedic surgeons’ workload and has associated remarkable clinical and social cost implications. Hip fractures have several complications including medical and surgical treatment. A significant number of biomechanical models have been introduced to study hip fracture risk. The purpose of proposing the biomechanical models for predicting the hip fracture risk is to introduce prevention and protection activities that may reduce the number of hip fractures. For accurate prediction of hip fracture risk, the fracture procedure and the parameters that affect the risk of hip fracture should be well studied. The objective of this study is to investigate in-depth the hip fracture anatomy, causes, and consequences

Compensation of Voltage Single-Phase SAG and SWELL Using Dynamic Voltage Restorer and Difference Per-Unit Value Method

Recently, the demand for high power quality by customers, has increased significantly. Common power equipment to protect sensitive loads against voltage disturbances in distribution networks, which are known by D-FACTS devices include: D-STATCOM , DVR  and UPQC. Consequences resulting from industrial processes can be classified into two categories that are, nonlinear and unbalanced loads and high vulnerability to transient faults (such as voltage sag) in distribution systems. DVR is a equipment  which  was connected  in series  and  adjusting  the  loading  voltage by feeding  the  voltage  in  system. The  first  installation  was  in 1996.  usually  DVR  installed  between  sensitive loads feeder  and  source  in  distribution system. The  main  duty, fast support load  voltage (by fast detection algorithm)  during  disturbance  to  avoid  any  disconnection. In this paper approaches to compensate for voltage sag and swell as a common disturbance in voltage transmission and distribution networks is presented. A dynamic voltage restorer based on the average detection method for single-phase is discussed, in the other hand  this  paper describes the effect to using  DVR  inorder  to  restoring the voltage sag and swell by difference per-unit value method(average detection) in  distribution  system. The result of  single-phase  voltage  sag and swell simulation has been presented  by SIMULINK/ MATLAB.DOI:http://dx.doi.org/10.11591/ijece.v3i1.213

Relationship Between Femoral Artery Intima-Media Thickness And Atherosclerosis In Patients With Chronic Kidney Disease- A One Year Hospital-Based Cross-Sectional Study

Introduction: Chronic kidney disease (CKD) is one of the leading causes of morbidity and mortality worldwide. CKD and Peripheral arterial disease both independently increase the risk for cardiovascular disease (CVD) events and contribute significantly to morbidity and mortality. There is limited data about the co-relation between ultrasound measures of the femoral artery in peripheral vascular disease (PVD) & renal functional status. This research hence will help us in the establishment of a relationship between femoral intima-media thickness (fIMT) with CKD. Also, IMT assessment might help in earlier detection of atherosclerotic plaques & hence PVD. Materials and methods: A cross sectional study was conducted for 1 year in a tertiary care hospital. 99 CKD patients with no history of smoking & hypertension were enrolled, who underwent femoral Doppler ultrasonography. The findings of ultrasonography were analysed. Descriptive analysis was carried out for the quantitative data. Results: The mean age was 52.42 ±15.95years, mean femoral intima media thickness (fIMT) was 0.08± 0.02cm and mean estimated glomerular filtration rate (eGFR) was 17.44±15.44ml/min/1.73m2. In this study men were more commonly affected, most vulnerable age being \u3e60 years. Out of 99 subjects, 69 had raised IMT and 30 patients had normal IMT. Prevalence of atherosclerosis in the given study group was found to be 69.70 %. Higher prevalence of raised IMT among diabetics (75.0%) was present. Not all CKD groups had significant co-relation with IMT. Conclusion: Prevalence of atherosclerosis was high in CKD population, more common in men and in the older age group. None of the CKD Stages had any significant co-relation with PVD. Femoral artery plaques identified by ultrasound are independently associated with lower eGFR. Femoral artery doppler ultrasonography will be a promising tool for identifying atherosclerosis in kidney disease in its earlier course