Search results for: Zahra Roohi
261 Dietary Ergosan as a Supplemental Nutrient on Growth Performance, and Stress in Zebrafish (Danio Rerio)
Authors: Ehsan Ahmadifar, Mohammad Ali Yousefi, Zahra Roohi
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In this study, the effects of different levels of Ergosan (control group (0), 2, 4 and 6 gr Ergosan per Kg diet) as a nutritional supplement were investigated on growth indices and stress in Zebrafish for 3 months. Larvae (4-day-old after hatching) were fed with experimental diet from the beginning of feeding until adult (adolescence) (average weight: 69.3 g, length: 5.1 cm). Different levels of Ergosan had no significant effect on rate survival (P < 0.05). The results showed that diet containing 6 gr Ergosan significantly caused the best FCR in Zebrafish (P < 0.05). By increasing the Ergosan diet, specific growth rate increased. Body weight gain and condition factor had significant differences (P < 0.05) as the highest and the lowest were observed in treatment 3 gr of Ergosan and control, respectively. The results showed that fish fed with experimental diet, had the highest resistance to environmental stresses compared to control, and the test temperature, oxygen, salinity and alkalinity samples containing 6 gr/kg, was significantly more resistance compared to the other treatments (P < 0.05). Overall, to achieve high resistance to environmental stress and increase final biomass using 6 gr/kg Ergosan in diet fish Zebrafish.Keywords: Ergosan, stress, growth performance, Danio rerio
Procedia PDF Downloads 246260 Design and Development of Real-Time Optimal Energy Management System for Hybrid Electric Vehicles
Authors: Masood Roohi, Amir Taghavipour
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This paper describes a strategy to develop an energy management system (EMS) for a charge-sustaining power-split hybrid electric vehicle. This kind of hybrid electric vehicles (HEVs) benefit from the advantages of both parallel and series architecture. However, it gets relatively more complicated to manage power flow between the battery and the engine optimally. The applied strategy in this paper is based on nonlinear model predictive control approach. First of all, an appropriate control-oriented model which was accurate enough and simple was derived. Towards utilization of this controller in real-time, the problem was solved off-line for a vast area of reference signals and initial conditions and stored the computed manipulated variables inside look-up tables. Look-up tables take a little amount of memory. Also, the computational load dramatically decreased, because to find required manipulated variables the controller just needed a simple interpolation between tables.Keywords: hybrid electric vehicles, energy management system, nonlinear model predictive control, real-time
Procedia PDF Downloads 351259 Evaluation of Labelling Conditions, Quality Control, and Biodistribution Study of 99mTc- D-Aminolevulinic Acid (5-ALA)
Authors: Kalimullah Khan, Samina Roohi, Mohammad Rafi, Rizwana Zahoor
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Labeling of 5-Aminolevulinic acid (5-ALA) with 99 mTc was achieved by using tin chloride dihydrate (Sncl2.2H2O) as reducing agent. Radiochemical purity and labeling efficiency was determined by Whattman paper No.3 and instant thin layer chromatographic strips impregnated with silica gel (ITLC/SG). Labeling efficiency was dependent on many parameters such as amount of ligand, reducing agent, pH, and incubation time. Therefore, optimum conditions for maximum labeling were selected. Stability of 99 mTc- 5-ALA was also checked in fresh human serum. Tissue bio-distribution of 99 mTc-5-ALA was evaluated in Spargue Dawley rats. 5-ALA was 98% labeled with 99 mTc under optimum conditions, i.e. 100µg of 5-ALA, pH: 4, 10µg of Sncl2.2H2O and 30 minutes incubation at room temperature. 99 mTc labelled 5- ALA remained stable for 24 hours in human serum. Bio-distribution study (%ID/gm) in rats revealed that maximum accumulation of 99 mTc-5-ALA was in liver, spleen, stomach and intestine after half hour, 4 hours, and 24 hours. Significant activity in bladder and urine indicated urinary mode of excretion.Keywords: 99mTc-ALA, aminolevulinic acid, quality control, radiopharmaceuticals
Procedia PDF Downloads 382258 Skin Manifestations in Children With Inborn Errors of Immunity in a Tertiary Care Hospital in Iran
Authors: Zahra Salehi Shahrbabaki, Zahra Chavoshzadeh, Fahimeh Abdollahimajd, Samin Sharafian, Tolue Mahdavi, Mahnaz Jamee
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Background: Inborn errors of immunity (IEIs) are monogenic diseases of the immune the system with broad clinical manifestations. Despite the increasing genetic advancements, the diagnosis of IEIs still leans on clinical diagnosis. Dermatologic manifestations are observed in a large number of IEI patients and can lead to proper approach, prompt intervention and improved prognosis. Methods: This cross-sectional study was carried out between 2018 and 2020 on IEIs at a Children's tertiary care center in Tehran, Iran. Demographic details (including age, sex, and parental consanguinity), age at onset of symptoms and family history of IEI with were recorded. Results :212 patients were included. Cutaneous findings were reported in (95 ,44.8%) patients. and 61 of 95 (64.2%) reported skin lesions as the first clinical presentation. Skin infection (69, 72.6%) was the most frequent cutaneous manifestation, followed by an eczematous rash (24, 25 %). Conclusions: Skin manifestations are common feature in IEI patients and can be readily recognizable by healthcare providers. This study tried to provide information on prognostic consequences.Keywords: primary immuno deficiency, inborn errror of metabolism, skin manifestation, skin infection
Procedia PDF Downloads 93257 The Association of Empirical Dietary Inflammatory Index with Musculoskeletal Pains in Elderlies
Authors: Mahshid Rezaei, Zahra Tajari, Zahra Esmaeily, Atefeh Eyvazkhani, Shahrzad Daei, Marjan Mansouri Dara, Mohaddesh Rezaei, Abolghassem Djazayeri, Ahmadreza Dorosti Motlagh
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Background: Musculoskeletal pain is one of the most prevalent symptoms in elderly age. Nutrition and diet are considered important underlying factors that could affect chronic musculoskeletal pain. The purpose of this study was to identify the relationship between empirical dietary inflammatory patterns (EDII) and musculoskeletal pain. Method: In this cross-sectional study, 213 elderly individuals were selected from several health centers. The usual dietary intake was evaluated by a valid and reliable 147-items food frequency questionnaire (FFQ). To measure the intensity of pain, Visual Analogue Scale (VAS) was used. Multiple Linear Regression was applied to assess the association between EDII and musculoskeletal pain. Results: The results of multiple linear regression analysis indicate that a higher EDII score was associated with higher musculoskeletal pain (β= 0.21: 95% CI: 0.24-1.87: P= 0.003). These results stayed significant even after adjusting for covariates such as sex, marital status, height, family number, sleep, BMI, physical activity duration, waist circumference, protector, and medication use (β= 0.16: 95% CI: 0.11-1.04: P= 0.02). Conclusion: Study findings indicated that higher inflammation of diet might have a direct association with musculoskeletal pains in elderlies. However, further investigations are required to confirm these findings.Keywords: musculoskeletal pain, empirical dietary inflammatory pattern, elderlies, dietary pattern
Procedia PDF Downloads 208256 Association between Healthy Eating Index-2015 Scores and the Probability of Sarcopenia in Community-Dwelling Iranian Elderly
Authors: Zahra Esmaeily, Zahra Tajari, Shahrzad Daei, Mahshid Rezaei, Atefeh Eyvazkhani, Marjan Mansouri Dara, Ahmad Reza Dorosty Motlagh, Andriko Palmowski
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Objective: Sarcopenia (SPA) is associated with frailty and disability in the elderly. Adherence to current dietary guidelines in addition to physical activity could play a role in the prevention of muscle wasting and weakness. The Healthy Eating Index-2015 (HEI) is a tool to assess diet quality as recommended in the U.S. Dietary Guidelines for Americans. This study aimed to investigate whether there is a relationship between HEI scores and the probability of SPA (PS) among the Tehran elderly. Method: A previously validated semi-quantitative food frequency questionnaire was used to assess HEI and the dietary intake of randomly selected elderly people living in Tehran, Iran. Handgrip strength (HGS) was measured to evaluate the PS. Statistical evaluation included descriptive analysis and standard test procedures. Result: 201 subjects were included. Those probably suffering from SPA (as determined by HGS) had significantly lower HEI scores (p = 0.02). After adjusting for confounders, HEI scores and HGS were still significantly associated (adjusted R2 = 0.56, slope β = 0.03, P = 0.09). Elderly people with a low probability of SPA consumed more monounsaturated and polyunsaturated fatty acids (P = 0.06) and ingested less added sugars and saturated fats (P = 0.01 and P = 0.02, respectively). Conclusion: In this cross-sectional study, HEI scores are associated with the probability of SPA. Adhering to current dietary guidelines might contribute to ameliorating muscle strength and mass in aging individuals.Keywords: aging, HEI-2015, Iranian, sarcopenic
Procedia PDF Downloads 202255 L-Carnitine Supplementation and Exercise-Induced Muscle Damage
Authors: B. Nakhostin-Roohi, F. Khoshkhahesh, KH. Parandak, R. Ramazanzadeh
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Introduction: The protective effect of antioxidants in diminishing the post-exercise rise of serum CK and LDH in individuals trained for competitive sports has come to light in recent years. This study was conducted to assess the effect of Two-week L-carnitine supplementation on exercise-induced muscle damage, as well as antioxidant capacity after a bout of strenuous exercise in active healthy young men. Methodology: Twenty active healthy men volunteered for this study. Participants were randomized in a double-blind placebo-controlled fashion into two groups: L-carnitine (C group; n = 10) and placebo group (P group; n = 10). The participants took supplementation (2000 mg L-carnitine) or placebo (2000 mg lactose) daily for 2weeks before the main trial. Then, participants ran 14 km. Blood samples were taken before supplementation, before exercise, immediately, 2h and 24h after exercise. Creatine kinase (CK), and lactate dehydrogenase (LDH), and total antioxidant capacity (TAC) were measured. Results: Serum CK and LDH significantly increased after exercise in both groups (p < 0.05). Serum LDH was significantly lower in C group than P group 2h and 24h after exercise (p < 0.05). Furthermore, CK was significantly lower in C group compared with P group just 24h after exercise (p < 0.05). Plasma TAC increased significantly 14 days after supplementation and 24h after exercise in C group compared with P group (p < 0.05). Discussion and conclusion: These results suggest two-week daily oral supplementation of L-carnitine has been able to promote antioxidant capacity before and after exercise and decrease muscle damage markers through possibly inhibition of exercise-induced oxidative stress.Keywords: L-carnitine, muscle damage, creatine kinase, Lactate dehydrogenase
Procedia PDF Downloads 438254 A Survey on Erotic Literature, Woman, and Its Sociological Aspect
Authors: Sulmaz Mozaffari, Zahra Mozaffari, Saman Mozaffari
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Erotic literature is a branch in modern literature which has the key terms of woman and her sexual desire. It has so many supporters and it is growing to be more important everyday and in such a way that it is criticized on social medias. To create their work in that part of literature, the authors take the woman into consideration to explore the cultural, social, and political theories. In this research, the author gives an analysis of the erotic literature in Asia and the role of woman as the main element in it.Keywords: erotic literature, social media, woman, attract addressee
Procedia PDF Downloads 415253 Children's Literature and the Study of the Sociological Approach
Authors: Sulmaz Mozaffari, Zahra Mozaffari, Saman Mozaffari
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Man has always tried to find the Ideal place for life and he has experienced a lot of problems. So many internal and external limits has been on his way. Today man is threatened by so many crisis because of his specific look to the world. Literature as a universal science has not ignored this problem either. Children's literature has tried to present the social, cultural, religious and economical problems in tales and novels. This research tries to analyse social and cultural problems related to 10th century children from social point of criticism.Keywords: social criticism, crisis, children's literature, tale
Procedia PDF Downloads 476252 The Role of Innovative Marketing on Achieving Quality in Petroleum Company
Authors: Malki Fatima Zahra Nadia, Kellal Chaimaa, Brahimi Houria
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The following research aims to measure the impact of innovative marketing in achieving product quality in the Algerian Petroleum Company. In order to achieve the aim of the study, a random sample of 60 individuals was selected and the answers were analyzed using structural equation modeling to test the study hypotheses. The research concluded that there is a strong relationship between innovative marketing and the quality of petroleum products.Keywords: marketing, innovation, quality, petroleum products
Procedia PDF Downloads 83251 The Comparison of of Stress Level between Students with Parents and Those without Parents
Authors: Hendeh Majdi, Zahra Arzjani
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This research aimed at the comparison of level of stress between students had parents and those without parents by descriptive-analytical study. To do research number of 128 questionnaires (64 students with parents and 64 students without parents) were distributed among high school in Ray city, Tehran province through classified sampling. The results showed that level of stress in stud tent without parents has been effective and the most important proposal is that necessity study should be considered in decreasing level of stress in students without parent.Keywords: stress, students with parents, without parents, Ray city
Procedia PDF Downloads 496250 Formation of Round Channel for Microfluidic Applications
Authors: A. Zahra, G. de Cesare, D. Caputo, A. Nascetti
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PDMS (Polydimethylsiloxane) polymer is a suitable material for biological and MEMS (Microelectromechanical systems) designers, because of its biocompatibility, transparency and high resistance under plasma treatment. PDMS round channel is always been of great interest due to its ability to confine the liquid with membrane type micro valves. In this paper we are presenting a very simple way to form round shape microfluidic channel, which is based on reflow of positive photoresist AZ® 40 XT. With this method, it is possible to obtain channel of different height simply by varying the spin coating parameters of photoresist.Keywords: lab-on-chip, PDMS, reflow, round microfluidic channel
Procedia PDF Downloads 426249 The Impact of E-Marketing on Consumer Satisfaction
Authors: Nadia Fatima Zahra Malki
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The world has witnessed a great revolution in to field of technology and communication, especially after the opening of markets (globalization). This has led to a change from traditional marketing, which depends on direct selling and buying, to electronic marketing; consequently, different corporations have adopted this new concept so as to gain time, effort and money for the sake of the customer’s satisfaction. The main reason for this study is to know the impact of electronic marketing on consumer satisfaction in the fields of communication through practical studies of Ooredoo customers, where the descriptive analytical method was used with statistics to analyze the results of the survey. It concluded that e-marketing effectively contributes to customer satisfaction.Keywords: e-marketing, consumer, consumer behavior, satisfaction
Procedia PDF Downloads 48248 Hidden Truths of Advertising: An Unspoken Fact in Making Ethical Diffusions
Authors: Mustafa Hyder, Shamaila Burney, Roohi Mumtaz
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The aim of this study is to determine the consequences of silent or hidden messages and their effectiveness in deteriorating or altering our ethical norms and values. The study also focuses the repercussions of subconscious messages and possibilities of ethical diffusion in our society. The research based on the question that what are the different factors that motivate advertisers to include subliminal messages and how much these unspoken truths affecting our ethical values silently. What are the causes and effects of the subliminal messages in general and the level of ethical diffusion and its acceptance? The concept of advertising is to promote and highlight the salient features of the products and services, a company offers. Advertising is the best option nowadays to convey the related information to the consumers so that they attracted more towards the products or services proposed. The other thing advertisers concentrate, is the psychological characteristics using to persuade consumers choice. Using skills and tactics of advertising to promote a product in such a way that it creates a sensation, controversy or brand consciousness among the consumers or customers. The purpose to have increase purchase or to gain popularity in comparison to their competitors, they sometimes use such tactics and techniques, which is highly unethical and immoral for any society. These kinds of stuff used very smartly within the ads that only the conscious mind subconsciously catches the meaning of those glittery images, posters, phrases, tag lines and non-verbal clues. This study elucidates the subliminal advertising their repercussions and impact on consumer’s behaviour in our society with the help of few ads embedded subliminally and the trends of profitability. The methods used to accomplish our research are based on qualitative research along with the research articles, books and feedback from focused groups regarding the topic. The basic objective of this study was that, there is no significant change in the behaviour and attitude observed. These messages capture very short-term life on the viewer’s subconscious mind but in long run people get used to it and hence not only have the diffusion power but also has the high level of acceptance as well that reflects mostly through their social behaviours and attitudes.Keywords: ethical diffusion, subconscious, subliminal advertising, unspoken facts
Procedia PDF Downloads 327247 An Analysis of Brand-Building Characteristics in the Iran Airline Websites
Authors: Pedram Behyar, Zahra Bayat
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The internet and web are changing ways of “far reaching scope and potential for transformation of the marketing functions”. The web is developing in a faster rate than any previous new communication medium. The website of destination has become a crucial branding channel, that is why all businesses are changing their way to communicate with their customers to encounter their needs and wants in better ways. Website provides numerous opportunities for businesses to strengthen their relationship with their customers. One of these opportunities is website component that enables internet users to make two-way communication with the businesses.Keywords: marketing communication, brand image, usability, privacy and security, personalization and customization, responsiveness, customer online web experience
Procedia PDF Downloads 500246 The Impact of E-Markiting on Consumer Satisfaction
Authors: Malki Fatima Zahra Nadia, Kellal Chaimaa, Brahimi Houria
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The world has witnessed a great revolution in to field of technology and communication, especially after the opening of markets (globalization) . Which has led to a change from traditional marketing, which depends on direct selling and buying to electronic marketing, consequently different corporation have adopted this concept so as to gain time , efforts and money for the sake of the customer’s satisfaction. It is the main reason of the study, which is to know the impact of electronic marketing on the consumer’s satisfaction in the fields of communication through practical studies of Ooredoo customer’s where the descriptive analytical method has been used with statistics to analyze the results of the survey. It concluded that e-marketing effectively contributes to customer satisfaction.Keywords: e-marketing, consumer, consumer behavior, satisfaction
Procedia PDF Downloads 83245 Heat and Mass Transfer of an Oscillating Flow in a Porous Channel with Chemical Reaction
Authors: Zahra Neffah, Henda Kahalerras
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A numerical study is made in a parallel-plate porous channel subjected to an oscillating flow and an exothermic chemical reaction on its walls. The flow field in the porous region is modeled by the Darcy–Brinkman–Forchheimer model and the finite volume method is used to solve the governing equations. The effects of the modified Frank-Kamenetskii (FKm) and Damköhler (Dm) numbers, the amplitude of oscillation (A), and the Strouhal number (St) are examined. The main results show an increase of heat and mass transfer rates with A and St, and their decrease with FKm and Dm.Keywords: chemical reaction, heat and mass transfer, oscillating flow, porous channel
Procedia PDF Downloads 411244 A Miniaturized Circular Patch Antenna Based on Metamaterial for WI-FI Applications
Authors: Fatima Zahra Moussa, Yamina Belhadef, Souheyla Ferouani
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In this work, we present a new form of miniature circular patch antenna based on CSRR metamaterials with an extended bandwidth proposed for 5 GHz Wi-Fiapplications. A reflection coefficient of -35 dB and a radiation pattern of 7.47 dB are obtained when simulating the initial proposed antenna with the CST microwave studio simulation software. The notch insertion technique in the radiating element was used for matching the antenna to the desired frequency in the frequency band [5150-5875] MHz.An extension of the bandwidth from 332 MHz to 1423 MHz was done by the DGS (defected ground structure) technique to meet the user's requirement in the 5 GHz Wi-Fi frequency band.Keywords: patch antenna, miniaturisation, CSRR, notches, wifi, DGS
Procedia PDF Downloads 120243 To Present and Explain Effective Methods in Teaching Social Science
Authors: Sulmaz Mozaffari, Zahra Mozaffari, Saman Mozaffari
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Training is a counting and orderly process which purpose is to grow all as peals of the students to get the human knowledge and have the social norms. Also to help them grow their talents. Social science as in educational and training science at the sometime is very important for schools and universities. Unfortunately the method which is mostly used for teaching and training at present is student- teacher method and because of its ease the other methods are ignored. This research is to consider the most efficient methods in social science and analyse them. The Results show that the best methods in which the students are present during the teaching procedure.Keywords: social science, methodology, student base methodology, technology
Procedia PDF Downloads 433242 Investigating the Relationship between Growth, Beta and Liquidity
Authors: Zahra Amirhosseini, Mahtab Nameni
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The aim of this study was to investigate the relationship between growth, beta, and Company's cash. We calculate cash as dependent variable and growth opportunity and beta as independent variables. This study was based on an analysis of panel data. Population of the study is the companies which listed in Tehran Stock exchange and a financial data of 215 companies during the period 2010 to 2015 have been selected as the sample through systematic sampling. The results of the first hypothesis showed there is a significant relationship between growth opportunities cash holdings. Also according to the analysis done in the second hypothesis, we determined that there is an inverse relation between company risk and cash holdings.Keywords: growth, beta, liquidity, company
Procedia PDF Downloads 393241 Hybrid Project Management Model Based on Lean and Agile Approach
Authors: Fatima-Zahra Eddoug, Jamal Benhra, Rajaa Benabbou
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Several project management models exist in the literature and the most used ones are the hybrids for their multiple advantages. Our objective in this paper is to analyze the existing models, which are based on the Lean and Agile approaches and to propose a novel framework with the convenient tools that will allow efficient management of a general project. To create the desired framework, we were based essentially on 7 existing models. Only the Scrum tool among the agile tools was identified by several authors to be appropriate for project management. In contrast, multiple lean tools were proposed in different phases of the project.Keywords: agility, hybrid project management, lean, scrum
Procedia PDF Downloads 137240 Extension of a Competitive Location Model Considering a Given Number of Servers and Proposing a Heuristic for Solving
Authors: Mehdi Seifbarghy, Zahra Nasiri
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Competitive location problem deals with locating new facilities to provide a service (or goods) to the customers of a given geographical area where other facilities (competitors) offering the same service are already present. The new facilities will have to compete with the existing facilities for capturing the market share. This paper proposes a new model to maximize the market share in which customers choose the facilities based on traveling time, waiting time and attractiveness. The attractiveness of a facility is considered as a parameter in the model. A heuristic is proposed to solve the problem.Keywords: competitive location, market share, facility attractiveness, heuristic
Procedia PDF Downloads 520239 Developing Location-allocation Models in the Three Echelon Supply Chain
Authors: Mehdi Seifbarghy, Zahra Mansouri
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In this paper a few location-allocation models are developed in a multi-echelon supply chain including suppliers, manufacturers, distributors and retailers. The objectives are maximizing demand coverage, minimizing the total distance of distributors from suppliers, minimizing some facility establishment costs and minimizing the environmental effects. Since nature of the given models is multi-objective, we suggest a number of goal-based solution techniques such L-P metric, goal programming, multi-choice goal programming and goal attainment in order to solve the problems.Keywords: location, multi-echelon supply chain, covering, goal programming
Procedia PDF Downloads 558238 Acute Peritonitis Caused by Perforated Appendicitis Accompanied by Synchronous Encephalopathy: A Rare Primary Presentation of Varicella Zoster Infection
Authors: Shahla Afshar Paiman, Sedigheh Madani, Zahra Hosseininezhad
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Introduction: The most common causes of appendix luminal obstruction are fecaliths and lymphoid follicle hyperplasia. Appendicitis is a very rare Gastrointestinal complication of varicella zosterand it is mostly observed in immune-compromised patient. Case presentation: Here we reported a case of varicella zoster-related perforated appendicitis with synchronous encephalopathy as a first presentation of chickenpox in a 10-year-old boy. He had no history of immunodeficiency or predisposing factors and his diagnosis is confirmed by both serological lab tests and abdominal fluid (peritoneal secretion) PCR. Conclusion: Varicella zoster could cause appendicitis as first presentation, along with other critical complications look likes encephalopathy.Keywords: Varicella zoster, appendicitis, encephalitis, children
Procedia PDF Downloads 57237 Chitosan-Whey Protein Isolate Core-Shell Nanoparticles as Delivery Systems
Authors: Zahra Yadollahi, Marjan Motiei, Natalia Kazantseva, Petr Saha
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Chitosan (CS)-whey protein isolate (WPI) core-shell nanoparticles were synthesized through self-assembly of whey protein isolated polyanions and chitosan polycations in the presence of tripolyphosphate (TPP) as a crosslinker. The formation of this type of nanostructures with narrow particle size distribution is crucial for developing delivery systems since the functional characteristics highly depend on their sizes. To achieve this goal, the nanostructure was optimized by varying the concentrations of WPI, CS, and TPP in the reaction mixture. The chemical characteristics, surface morphology, and particle size of the nanoparticles were evaluated.Keywords: whey protein isolated, chitosan, nanoparticles, delivery system
Procedia PDF Downloads 91236 Zeros Elimination from the National Currency
Authors: Zahra Karimi
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The purpose of this paper is to investigate the role and importance of accounting for the implementation of the VAT system in the country. For this purpose, after the evaluation of specifications and important advantages of the VAT and the experience of other countries, important role of accounting in the precise determination of taxes, strategies to prevent escape of tax and realization of tax revenues of government, necessary control to increase the efficiency and accuracy of the calculations discussed. High-dependence of government to borrowing from the banking system and inflation tax and a low general ratio of tax revenues to GDP, indicating the inadequacy of the country's tax system. It can be said that being of a proper accounting system consider as a prerequisite for successful implementation of VAT in the country. So it's crucial for accountants with responsibility announce its full fitness to meet the requirements. For successful implementation of VAT as such a multi-stage sales tax and the tax on the price.Keywords: accounting, tax reform in Iran, Value Added Tax (VAT), economic
Procedia PDF Downloads 384235 The Impact of Metacognitive Knowledge and Experience on Top Management Team Diversity and Small to Medium Enterprises Performance
Authors: Jo Rhodes, Peter Lok, Zahra Sadeghinejad
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The aim of this study is to determine the impact of metacognition on top management team members and firm performance based on full team integration. A survey of 1500 small to medium enterprises (SMEs) was initiated and 140 firms were obtained in this study (with response rate of 9%). The result showed that different metacognitive abilities of managers [knowledge and experience] could enhance team decision-making and problem solving, resulting in greater firm performance. This is a significant finding for SMEs because these organisations have small teams with owner leadership and entrepreneurial orientation.Keywords: metacognition, behavioural integration, top management team (TMT), performance
Procedia PDF Downloads 373234 Exploring Corporate Governance Structure in Gulf Cooperation Council Countries
Authors: Zahra A. Al Nasser, Domenico Campa
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This paper investigates board of directors and firms’ ownership structure on non-financial companies listed in Gulf Cooperation council (GCC) countries using data from 2009 to 2013. The overall result of the study is that board size and board meeting have increased over years. Additionally, all combined committee variables have improved as well as audit committee size, audit committee meeting and audit committee experience have improved over the years. Furthermore, Oman is the only country that has not shown any statistically significant change in value of its associated variables.Keywords: corporate governance, GCC countries, board of directors, ownership structure
Procedia PDF Downloads 571233 Survey of Rate and Causes of Literacy Preservation in Adult Newly Learners
Authors: Mohammad Narimani, Zahra Rostamoghli
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The main objective of this study is the survey of rate and causes of literacy preservation in adult newly learners. Statistical sample consists of 384 adults who are newly learners of literacy, at 2002, who were selected by stratified sampling method. This is a correlation cross-sectional survey research, in which authors-constructed measures were used for data collection. Results of survey showed that learners' literacy preservation rate after two years was 70%, 61% and 57%, in reading, dictation and mathematic tests, respectively.Following can be noted as factors correlated with literacy preservation; repetition of subjects and learners' subjective review, access to and using the library and publications, feeling of need to and interest in educated matters, socio cultural class of learners, and literacy level of learners' family.Keywords: literacy preservation, new learner, literacy improvement movement, mathematic test
Procedia PDF Downloads 475232 Evolution of the Environmental Justice Concept
Authors: Zahra Bakhtiari
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This article explores the development and evolution of the concept of environmental justice, which has shifted from being dominated by white and middle-class individuals to a civil struggle by marginalized communities against environmental injustices. Environmental justice aims to achieve equity in decision-making and policy-making related to the environment. The concept of justice in this context includes four fundamental aspects: distribution, procedure, recognition, and capabilities. Recent scholars have attempted to broaden the concept of justice to include dimensions of participation, recognition, and capabilities. Focusing on all four dimensions of environmental justice is crucial for effective planning and policy-making to address environmental issues. Ignoring any of these aspects can lead to the failure of efforts and the waste of resources.Keywords: environmental justice, distribution, procedure, recognition, capabilities
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