Evaluation of drought tolerance indices for the selection of Iranian barley (Hordeum vulgare) cultivars

Drought is an important factor limiting crop production in arid and semi-arid conditions. Drought indices  which provide a measure of drought based on yield loss under drought condition in comparison to normal  condition was used for screening drought-tolerant genotypes. This study was conducted to determine  drought tolerant genotypes with high yield in stress and non-stress conditions. Ten barley genotypes were  tested in a randomized complete block design with three replications at the Research Centre of Islamic Azad University of Firoozabad, Iran during 2010-2011 growing season. Eight drought tolerant  indices mean productivity (MP), stress tolerance index (STI), geometric mean productivity (GMP),  tolerance index (TOL), stress susceptibility index (SSI), harmonic mean (HARM), yield index (YI) and  yield stability index (YSI) were estimated for each genotype based on yield under stress (Ys) and  non-stress (Yp) conditions. There were significant differences for all criteria among the genotypes. The  correlation coefficients indicated that MP, STI, GMP and HARM were the best criteria for selection of high  yielding genotypes under stress and non-stress conditions. Principal components analysis showed two  components which explained 99.66% variation. Based on the results of principal component analysis,  biplot and cumulative grain yield diagrams and cluster analysis, Nosrat cultivar was the most tolerant  genotype and showed considerable potential to improve drought tolerance in barley breeding programs. Kavir and Nimruz cultivars were identified as high drought susceptibility and low yield stability genotypes.Key words: Mean productivity (MP), stress tolerance index (STI), geometric mean productivity (GMP), tolerance index (TOL), stress susceptibility index (SSI), harmonic mean (HARM), yield index (YI), yield stability index (YSI)

Levels of nitrogen and iodosulfuron + mesosulfuron affecting the wheat competitive ability against weeds

The trial was a split plot experiment based on randomized complete block design (RCBD) with four replications in Abadeh, Fars, Iran, during 2010-2011 growing seasons. The treatments were consisted of three levels of nitrogen (200, 300, and 400 kg ha-1) and four herbicide application levels (53, 68, 83, and 97 g ha-1). Interaction effects of N fertilizer×herbicide levels on number spike per m2, number of kernels spike-1, 1000-seed weight, harvest index, seed yield, number of wild oat, number of common mallow and common mallow dry matter weight were significant. The maximum seed yield was related to 300 kg ha-1 N fertilizer with 97 g ha-1 herbicide treatment (3,526 kg ha-1) and the minimum seed yield was belonged to 200 kg ha-1 N fertilizer with 53 g ha-1 herbicide treatment (2,242 kg ha-1). Number of spikes m-2 was the most important trait contributing to the grain yield in wheat. In conclusion, weed control was essential for efficient use of N fertilizer by the crop. Therefore, integration of N fertilization and herbicide is recommended for the region to increase wheat grain yield

Analytic assessment of effects of enacting clause No. 272 of direct tax regulations on tax incomes in the general tax office of Yazd

Today, governments are using tax as an important pillar in resource allocation, occupation, Reasonable criteria of price stability, international accounts balance and finally rational and proper distribution of incomes. Despite the tax is the most important necessity of survival in every government and country, it has always been caused conflict between taxpayers and tax officials. This research theoretically is looking for answer to this question that “is the tax system released from pressure of annual audited accounts of all persons by tax staff without decreasing in tax revenues and with satisfaction, trust, and protection of taxpayers’ law?” In this regard, the matter 272 of the direct taxation law that was prepared by the Society of CPAs, and was approved in 02/06/2002, by Ministry of Economic Affairs and Finance, for the tax audit reports, is used as a liberation solution for cited pressure. So, the purpose of this research is implementing that strategy. The results showed that the matter 272 of the direct taxation law is not caused by increasing tax revenues meaning that the first hypothesis was declined, although the second hypothesis was confirmed by three groups but the third hypothesis had been confirmed only by tax staff and Society CPAs and was declined by finance managers

Analytic assessment of effects of enacting clause No. 272 of direct tax regulations on tax incomes in the general tax office of Yazd

Today, governments are using tax as an important pillar in resource allocation, occupation, Reasonable criteria of price stability, international accounts balance and finally rational and proper distribution of incomes. Despite the tax is the most important necessity of survival in every government and country, it has always been caused conflict between taxpayers and tax officials. This research theoretically is looking for answer to this question that “is the tax system released from pressure of annual audited accounts of all persons by tax staff without decreasing in tax revenues and with satisfaction, trust, and protection of taxpayers’ law?” In this regard, the matter 272 of the direct taxation law that was prepared by the Society of CPAs, and was approved in 02/06/2002, by Ministry of Economic Affairs and Finance, for the tax audit reports, is used as a liberation solution for cited pressure. So, the purpose of this research is implementing that strategy. The results showed that the matter 272 of the direct taxation law is not caused by increasing tax revenues meaning that the first hypothesis was declined, although the second hypothesis was confirmed by three groups but the third hypothesis had been confirmed only by tax staff and Society CPAs and was declined by finance managers

THE CURATIVE ROLE OF BITUMEN IN TRADITIONAL PERSIAN MEDICINE

Aim: Bitumen is a natural substance effusing from rocks’ notches in some highland areas; it has been known as an effective remedy for treating some illnesses. Considering pain relieving properties of bitumen in traditional Persian medicine (TPM) sources, this study aims to review the viewpoints of TPM sages regarding bitumen in the context of traditional Persian medicine. It also provides applicable information for interested researchers to conduct well-designed clinical trials and evaluate therapeutic effects of bitumen claimed in TPM sources. Material and method: Various databases including Embase, SID, IRANDOC, IranMedex, Scopus and PubMed were searched with keywords “bitumen” and “Shilajit”. Furthermore, main traditional Persian medicine sources including Avicenna’s “Canon of medicine”, “Continens Liber” by Razes, “The storehouse of medicaments” by Aghili, “Gift for the faithful” by Momen Tonekaboni and “Measure for medicine” written by Muhammad Akbar Shah Arzani were reviewed with Persian keywords “Moomiaii” and “Mumnaei”. Results: According to TPM sources, bitumen was used by Iranian’s physicians to treat a wide range of diseases. It was known especially as an effective remedy to improve gastrointestinal digestive problems. Conclusion: Bitumen is cited in traditional Persian medicine sources as an effective remedy for treatment of a wide range of diseases, especially GI disorders and bone pain. Recent studies showed the beneficial effects of bitumen in treatment of wound healing, however using it in medical practice for other health dilemma should be confirmed by conducting well-designed clinical studies in the future

Analytic assessment of effects of enacting clause No. 272 of direct tax regulations on tax incomes in the general tax office of Yazd

Today, governments are using tax as an important pillar in resource allocation, occupation, Reasonable criteria of price stability, international accounts balance and finally rational and proper distribution of incomes. Despite the tax is the most important necessity of survival in every government and country, it has always been caused conflict between taxpayers and tax officials. This research theoretically is looking for answer to this question that “is the tax system released from pressure of annual audited accounts of all persons by tax staff without decreasing in tax revenues and with satisfaction, trust, and protection of taxpayers’ law?” In this regard, the matter 272 of the direct taxation law that was prepared by the Society of CPAs, and was approved in 02/06/2002, by Ministry of Economic Affairs and Finance, for the tax audit reports, is used as a liberation solution for cited pressure. So, the purpose of this research is implementing that strategy. The results showed that the matter 272 of the direct taxation law is not caused by increasing tax revenues meaning that the first hypothesis was declined, although the second hypothesis was confirmed by three groups but the third hypothesis had been confirmed only by tax staff and Society CPAs and was declined by finance managers

How to Integrate Culture in Second Language Education?

Whether culture should be taught as a separate subject is a controversial issue in the field second language education. Another equally important question is what the main aims of teaching culture are. Regarding the importance of teaching culture in second language classrooms, many scholars today believe that culture and language are inseparable and culture learning must be an integral part of language learning. The present study is to give an account of the important place that culture holds in foreign and second language education. It further elaborates on what culture is and different approaches to teaching it. Finally, some key and practical issues concerning integrating culture into second language classrooms will be addressed. Key words: Second Language Education, Culture, Culture Teachin

ROLE OF SALT STRESS ON SEED GERMINATION AND GROWTH OF SUGAR BEET CULTIVARS

ABSTRACT In this experiment, five sugar beet genotypes inclusive F-20505, H30938, H30939, SBSI-6 and SBSI-9 were evaluated in five levels of salinity treatment (distilled water as control, 4, 8, 12 and 16 dS/m) by using different NaCl concentrations. The results of this study reveal that various concentrations of NaCl had a significant effect on the all measured traits. The differences between the means (Genotypes and salinity stress levels) were compared by Duncan multiple range test. It observed that, in all of genotypes there was a decrease in germination percentage due to salinity stress increment and maximum germination percentage was delayed. Among the sugar beet genotypes, H30939 had the highest germination percentage. In addition, it was clearly determined that there were no statistical differences between measured genotypes at high salinity levels (16 dS/m) for all investigated traits. Cluster analysis was done using the data for all measured traits at the mid highest salt level (12 dS/m), because this salt level was found very effective in discriminating the genotypes. Results of cluster analysis (Ward's minimum variance method) showed that genotypes H30939 was found to be tolerant, while SBSI-6 and SBSI-9 sensitive to salt

Acute toxicity of Euphorbia turcomanica on Aphanius dispar

Piscicidal and molluscicidal activities of aqueous extracts of many members of the family Euphorbiaceae are well-known, but the toxicity potential of Euphorbia turcomanica was not yet studied on any aquatic animals. An acute toxicity test was performed by using a four-day static renewal test to determine the LC50 value of dried powder of E. turcomanica for the euryhaline fish, Aphanius dispar. The LC50 values at various exposure periods are 0.177±0.039 g/L for 24 hrs, 0.131±0.030 g/L for 48 hrs, 0.073±0.018 g/L for 72 hrs, and 0.052±0.013 g/L for 96 hrs. The toxicity of dried powder of E. turcomanica exhibits a positive correlation between fish mortality and exposure periods. As this is the first report about toxicity of E. turcomanica on A. dispar, the results could be only compared to that of other Euphorbiaceae as well as other fishes. It is concluded that the toxicity potential of E. turcomanica is comparable and close to that of well-documented Euphorbiaceae. It has been suggested that E. turcomanica products cannot be used directly in fish-inhabiting water reservoirs