Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 193

Search results for: Zahra Arabi

193 Ibn Sina’s Necessary Existence versus Ibn ‘Arabi’s Necessary Mercy: An Exploration of Precedents and Influences

Authors: Reham Alwazzan

Abstract:

Ibn Sina (d. 1037) is perhaps the most important philosopher of the pre-modern era. Among his many contributions, the proof for the existence of the necessary existent stands out. Ibn Sina proceeds to extract each of God’s attributes (sifat) from His necessary existence. Although his ideas met with resistance in some quarters, they found a warm reception in the Akbarian school, particularly in the works of Sadr al-Din al-Qunawi (d. 1274) and ‘Abd al-Razzaq al-Qashani (d. 1335). This paper argues that the influence of Ibn Sina’s concept of necessity (wujub) had a great impact on the founder of the Akbarian school, Muhyi al-Din ibn ‘Arabi (d. 1240). Ibn ‘Arabi reformulates God’s necessary existence (wujud) as God’s necessary/metaphysical mercy (rahma) in order to extract all of the divine names from this primary attribute of God. Even as he denies all influences and insists his work is the product of spiritual unveiling (kashf), Ibn ‘Arabi seems to be following the same path delineated by his illustrious predecessor, if in his own way.

Keywords: existence, Ibn ‘Arabi, Ibn Sina, mercy, necessity

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192 Notes on Matter: Ibn Arabi, Bernard Silvestris, and Other Ghosts

Authors: Brad Fox

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Between something and nothing, a bit of both, neither/nor, a figment of the imagination, the womb of the universe - questions of what matter is, where it exists and what it means continue to surge up from the bottom of our concepts and theories. This paper looks at divergences and convergences, intimations and mistranslations, in a lineage of thought that begins with Plato’s Timaeus, travels through Arabic Spain and Syria, finally to end up in the language of science. Up to the 13th century, philosophers in Christian France based such inquiries on a questionable and fragmented translation of the Timaeus by Calcidius, with a commentary that conflated the Platonic concept of khora (‘space’ or ‘void’) with Aristotle’s hyle (‘primal matter’ as derived from ‘wood’ as a building material). Both terms were translated by Calcidius as silva. For 700 years, this was the only source for philosophers of matter in the Latin-speaking world. Bernard Silvestris, in his Cosmographia, exemplifies the concepts developed before new translations from Arabic began to pour into the Latin world from such centers as the court of Toledo. Unlike their counterparts across the Pyrenees, 13th century philosophers in Muslim Spain had access to a broad vocabulary for notions of primal matter. The prolific and visionary theologian, philosopher, and poet Muhyiddin Ibn Arabi could draw on the Ikhwan Al-Safa’s 10th Century renderings of Aristotle, which translated the Greek hyle as the everyday Arabic word maddah, still used for building materials today. He also often used the simple transliteration of hyle as hayula, probably taken from Ibn Sina. The prophet’s son-in-law Ali talked of dust in the air, invisible until it is struck by sunlight. Ibn Arabi adopted this dust - haba - as an expression for an original metaphysical substance, nonexistent but susceptible to manifesting forms. Ibn Arabi compares the dust to a phoenix, because we have heard about it and can conceive of it, but it has no existence unto itself and can be described only in similes. Elsewhere he refers to it as quwwa wa salahiyya - pure potentiality and readiness. The final portion of the paper will compare Bernard and Ibn Arabi’s notions of matter to the recent ontology developed by theoretical physicist and philosopher Karen Barad. Looking at Barad’s work with the work of Nils Bohr, it will argue that there is a rich resonance between Ibn Arabi’s paradoxical conceptions of matter and the quantum vacuum fluctuations verified by recent lab experiments. The inseparability of matter and meaning in Barad recall Ibn Arabi’s original response to Ibn Rushd’s question: Does revelation offer the same knowledge as rationality? ‘Yes and No,’ Ibn Arabi said, ‘and between the yes and no spirit is divided from matter and heads are separated from bodies.’ Ibn Arabi’s double affirmation continues to offer insight into our relationship to momentary experience at its most fundamental level.

Keywords: Karen Barad, Muhyiddin Ibn Arabi, primal matter, Bernard Silvestris

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191 Design of Collection and Transportation System of Municipal Solid Waste in Meshkinshahr City

Authors: Ebrahim Fataei, Seyed Ali Hosseini, Zahra Arabi, Habib farhadi, Mehdi Aalipour Erdi, Seiied Taghi Seiied Safavian

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Solid waste production is an integral part of human life and management of waste require full scientific approach and essential planning. The allocation of most management cost to collection and transportation and also the necessity of operational efficiency in this system, by limiting time consumption, and on the other hand optimum collection system and transportation is the base of waste design and management. This study was done to optimize the exits collection and transportation system of solid waste in Meshkinshahr city. So based on the analyzed data of municipal solid waste components in seven zones of Meshkinshahr city, and GIS software, applied to design storage place based on origin recycling and a route to collect and transport. It was attempted to represent an appropriate model to store, collect and transport municipal solid waste. The result shows that GIS can be applied to locate the waste container and determine a waste collection direction in an appropriate way.

Keywords: municipal solid waste management, transportation, optimizing, GIS, Iran

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190 An Analytical and Inductive Study of the Aspect and Impact of the Prophetic Traditions in Understating Quran and Its Interpretation

Authors: Zabihur Rahman

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In present day we see in our surroundings and in different societies of the world an uprising approach of understanding Quran without the help of Hadith and Sunnah. As they believe that ‘Quran is sufficient for our guidance’. They do not give any preference to Prophetic traditions (Hadith and Sunnah), to understand or realize the actual meaning and purpose of the reveling of Quranic verses. Based on the afore mentioned idea we are going to pin point an analytical and inductive study of tafsir Ahkâm-ul Qu’ran by: Ibn-ul Arabi al-Mâliki. In this study we are trying to show the importance of Hadith and Sunnah in interpretation and understanding of Quran by presenting various examples from tafsir Ahkâm-ul Quran. This book is for being an important source in the relative filed of Ahkam-ul Quran we are going to highlight the method of Ibn-ul Arabi in dealing with Quranic verses in the light of Hadith. Furthermore, the impact of quoting different types of hadith in Tefsir is also taken into account. Besides, while citing these Prophetic traditions it is also inevitable to kept in view the sciences of hadith and its application on the context in order to orientate the proper meaning. The study also includes the scrutiny of these narrations by their chain of narrators and text to ensure the perfection of these prophetic traditions. So that, a person can have accesses to the righteous understanding and interpretation of the Holy Quran.

Keywords: Hadith, interpretation, narrators, verses

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189 Sol-Gel Synthesis and Optical Characterisation of TiO2 Thin Films for Photovoltaic Application

Authors: Arabi Nour El Houda, Iratni Aicha, Talaighil Razika, Bruno Capoen, Mohamed Bouazaoui

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TiO2 thin films have been prepared by the sol-gel dip-coating technique in order to elaborate antireflective thin films for monocrystalline silicon (mono-Si). The titanium isopropoxyde was chosen as a precursor with hydrochloric acid as a catalyser for preparing a stable solution. The optical properties have been tailored with varying the solution concentration, the withdrawn speed, and the heat-treatment. We showed that using a TiO2 single layer with 64.5 nm in thickness, heat-treated at 450°C or 300°C reduces the mono-Si reflection at a level lower than 3% over the broadband spectral do mains [669-834] nm and [786-1006] nm respectively. Those latter performances are similar to the ones obtained with double layers of low and high refractive index glasses respectively.

Keywords: thin film, dip-coating, mono-crystalline silicon, titanium oxide

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188 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

Abstract:

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

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187 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

Abstract:

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

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186 The Effect of the Calcination Temperature and SiO2 Addition on the Physical Properties’ of Sol Gel TiO2 Thin Films

Authors: Nour El Houda Arabi, Aicha Iratni, Talaighil Razika, Bruno Capoen, Mohamed Bouazaoui

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In this paper, we report the effect of the calcination temperature and SiO2 addition on structural, optical and hydrophilicity of TiO2 films deposited by deep-coating sol-gel process. XRD investigation of the structural TiO2 films with increasing the temperature calcination, reveals that rutile phase will appear for the high temperature (>1000°C). However, the addition of SiO2 relate the densification of TiO2 films. Ellipsometric and UV-visible measure show that the refractive index grow with increasing temperature, against the film thickness decreases. On the other hand, the addition of SiO2 decreases the refractive index and increases the TiO2 film thickness. Finally, the hydrophilicity is assisted by contact angle measurement. It is found that addition of 50% of SiO2 to TiO2 is most effective for reducing the contact angle of water.

Keywords: physical properties, sol, gel, TiO2/SiO2 composite films

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185 Carbon Storage in Natural Mangrove Biomass: Its Destruction and Potential Impact on Climate Change in the UAE

Authors: Hedaya Ali Al Ameri, Alya A. Arabi

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Measuring the level of carbon storage in mangroves’ biomass has a potential impact in the climate change of UAE. Carbon dioxide is one of greenhouse gases. It is considered to be a main reason for global warming. Deforestation is a key source of the increase in carbon dioxide whereas forests such as mangroves assist in removing carbon dioxide from atmosphere by storing them in its biomass and soil. By using Kauffman and Donato methodology, above- and below-ground biomass and carbon stored in UAE’s natural mangroves were quantified. Carbon dioxide equivalent (CO2eq) released to the atmosphere was then estimated in case of mangroves deforestation in the UAE. The results show that the mean total biomass of mangroves in the UAE ranged from 15.75 Mg/ha to 3098.69 Mg/ha. The estimated CO2eq released upon deforestation in the UAE was found to have a minimal effect on the temperature increase and thus global warming.

Keywords: carbon stored in biomass, mangrove deforestation, temperature change, United Arab Emirate

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184 Nonlinear Analysis of Reinforced Concrete Arched Structures Considering Soil-Structure Interaction

Authors: Mohamed M. El Gendy, Ibrahim A. El Arabi, Rafeek W. Abdel-Missih, Omar A. Kandil

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Nonlinear analysis is one of the most important design and safety tools in structural engineering. Based on the finite-element method, a geometrical and material nonlinear analysis of large span reinforced concrete arches is carried out considering soil-structure interaction. The concrete section details and reinforcement distribution are taken into account. The behavior of soil is considered via Winkler's and continuum models. A computer program (NARC II) is specially developed in order to follow the structural behavior of large span reinforced concrete arches up to failure. The results obtained by the proposed model are compared with available literature for verification. This work confirmed that the geometrical and material nonlinearities, as well as soil structure interaction, have considerable influence on the structural response of reinforced concrete arches.

Keywords: nonlinear analysis, reinforced concrete arched structure, soil-structure interaction, geotechnical engineering

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183 Similarity of the Disposition of the Electrostatic Potential of Tetrazole and Carboxylic Group to Investigate Their Bioisosteric Relationship

Authors: Alya A. Arabi

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Bioisosteres are functional groups that can be interchangeably used without affecting the potency of the drug. Bioisosteres have similar pharmacological properties. Bioisosterism is useful for modifying the physicochemical properties of a drug while obeying the Lipinski’s rules. Bioisosteres are key in optimizing the pharmacokinetic and pharmacodynamics properties of a drug. Tetrazole and carboxylate anions are non-classic bioisosteres. Density functional theory was used to obtain the wavefunction of the molecules and the optimized geometries. The quantum theory of atoms in molecules (QTAIM) was used to uncover the similarity of the average electron density in tetrazole and carboxylate anions. This similarity between the bioisosteres capped by a methyl group was valid despite the fact that the groups have different volumes, charges, energies, or electron populations. The biochemical correspondence of tetrazole and carboxylic acid was also determined to be a result of the similarity of the topography of the electrostatic potential (ESP). The ESP demonstrates the pharmacological and biochemical resemblance for a matching “key-and-lock” interaction.

Keywords: bioisosteres, carboxylic acid, density functional theory, electrostatic potential, tetrazole

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182 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

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181 A Note on Decidability of the Theory of Natural Numbers

Authors: Zahra Sheikhaleslami

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The additive theory or (the multiplication theory) of a set of natural numbers is the first theory of the structure of that set with the addition or (multiplication) operation that set is taken be additive(multiplicative),i.e., closed under addition or (multiplication). In this paper, decidability (i.e.,there exists an algorithm that decides whether a given sentence is derivable from the theory )of the structures of natural numbers study in different languages and introduce ways that it allows quantifier elimination (for the theory ) and review some classical theorems and will give new proofs for old results.

Keywords: Decidability, Incompleteness, Number Structure, First Order Logic

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180 Chinese Remainder Theorem and Decidability

Authors: Zahra Sheikhaleslami

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The Chinese remainder theorem deals with systems of modular equations. It has many applications. The Chinese remainder theorem requires that modules be pairwise coprime. In this paper, we discuss the general Chinese remainder theorem, which does not require this restriction on modules. We also show interesting applications of the general Chinese remainder theorem in proving decidability.

Keywords: Chinese remainder theorem, decidability, general Chinese remainder theorem, quantifier-elimination

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179 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

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178 A Note on Decidability Structure of Rational Numbers in Different Languages

Authors: Zahra Sheikhaleslami

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The purpose of this paper is to study the theories of rational numbers in different languages, and we will review the rational number and their properties. A theory T is decidable if there exists an effective procedure to determine whether T ⊢ ϕ where ϕ is any sentence of the language. Quantifier elimination is a very powerful property, as it helps in the proof of decidability. To prove the decidability of the theory of rational numbers in different languages, we will show that these theories supports quantifier elimination.

Keywords: decidability, model theory, quantifier elimination, rational number

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177 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

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176 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

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175 Optimum Locations for Intercity Bus Terminals with the AHP Approach: Case Study of the City of Esfahan

Authors: Mehrdad Arabi, Ehsan Beheshtitabar, Bahador Ghadirifaraz, Behrooz Forjanizadeh

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Interaction between human, location and activity defines space. In the framework of these relations, space is a container for current specifications in relations of the 3 mentioned elements. The change of land utility considered with average performance range, urban regulations, society requirements etc. will provide welfare and comfort for citizens. From an engineering view it is fundamental that choosing a proper location for a specific civil activity requires evaluation of locations from different perspectives. The debate of desirable establishment of municipal service elements in urban regions is one of the most important issues related to urban planning. In this paper, the research type is applicable based on goal, and is descriptive and analytical based on nature. Initially existing terminals in Esfahan are surveyed and then new locations are presented based on evaluated criteria. In order to evaluate terminals based on the considered factors, an AHP model is used at first to estimate weight of different factors and then existing and suggested locations are evaluated using Arc GIS software and AHP model results. The results show that existing bus terminals are located in fairly proper locations. Further results of this study suggest new locations to establish terminals based on urban criteria.

Keywords: Arc GIS, Esfahan city, optimum locations, terminals

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174 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

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173 Time Parameter Based for the Detection of Catastrophic Faults in Analog Circuits

Authors: Arabi Abderrazak, Bourouba Nacerdine, Ayad Mouloud, Belaout Abdeslam

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In this paper, a new test technique of analog circuits using time mode simulation is proposed for the single catastrophic faults detection in analog circuits. This test process is performed to overcome the problem of catastrophic faults being escaped in a DC mode test applied to the inverter amplifier in previous research works. The circuit under test is a second-order low pass filter constructed around this type of amplifier but performing a function that differs from that of the previous test. The test approach performed in this work is based on two key- elements where the first one concerns the unique square pulse signal selected as an input vector test signal to stimulate the fault effect at the circuit output response. The second element is the filter response conversion to a square pulses sequence obtained from an analog comparator. This signal conversion is achieved through a fixed reference threshold voltage of this comparison circuit. The measurement of the three first response signal pulses durations is regarded as fault effect detection parameter on one hand, and as a fault signature helping to hence fully establish an analog circuit fault diagnosis on another hand. The results obtained so far are very promising since the approach has lifted up the fault coverage ratio in both modes to over 90% and has revealed the harmful side of faults that has been masked in a DC mode test.

Keywords: analog circuits, analog faults diagnosis, catastrophic faults, fault detection

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172 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

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171 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

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170 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

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169 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

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168 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

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167 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

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166 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

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165 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

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164 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

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