فهرست مطالب محمدرضا عباسی

Introduction :

This paper delves into the examination of article 187 of Direct Taxes Act of Islamic Republic of Iran, which mandates the role of Public Notaries in guiding property owners through the tax obligations associated with the transfer of immovable property, as a prerequisite for the formal documentation and registration process. This legislative requirement underscores the critical intersection of legal procedure and fiscal responsibility within the realm of property transactions. By employing a descriptive analytical method, this study navigates through the complexities of tax liabilities as outlined in article 187, with a focus on the practical implications of this statute in the legal and Islamic jurisprudential context of Iran. The research underscores the importance of understanding these tax obligations, not only for property owners but also for legal practitioners and stakeholders in the real estate domain.

 Research Question :

 The central inquiry of this study revolves around the scope and extent of tax liability under article 187 of direct taxes act of Iran. Specifically, it investigates how comprehensive this tax liability is and whether the notion of prioritizing certain debts, as proposed in article 160 of the same law is essential for the issuance of the certificate required under article 187. This question is pivotal in understanding the legislative intent and the practical enforcement of tax obligations in the context of property transactions.

 Research Hypothesis :

The hypothesis posited in this research is twofold. Firstly, it asserts that the principle of indivisibility of debt applies uniformly to the liabilities under article 187, suggesting that tax debts are considered in their entirety without limitation to specific portions. This presumption is based on the absence of legislative specification to the contrary, aligning with broader principles of indivisibility of obligations within Islamic jurisprudence and Iranian law. Secondly, the study hypothesizes that in instances where mortgaged properties are sold, the prioritization of mortgage holders' rights, as articulated in article 160, necessitates that only the tax relevant to the property's transfer be collected, excluding other tax liabilities that might pertain to the property.

 Methodology & Framework, if Applicable :

The methodology adopted for this research is primarily descriptive-analytical, relying on a thorough review of library resources, legal texts, and the examination of prevailing legal practices in Iran concerning the subject matter. This approach enables a detailed exploration of both the theoretical and practical dimensions of tax liabilities under Article 187, within the broader framework of direct taxes act of Iran and Islamic jurisprudence (Fiqh). The study meticulously analyzes legislative texts, judicial interpretations, and administrative practices to unravel the complexities of tax obligations in property transactions.

 Results & Discussion :

The findings of this research elucidate several key aspects of tax liabilities under article 187. It confirms the hypothesis that tax debts related to the transfer of immovable property are indeed considered indivisible, thereby requiring the settlement of the entire debt amount for the formal transfer process to proceed. This principle is affirmed through the lens of both Iranian law and Islamic jurisprudence, highlighting the comprehensive nature of tax obligations in property transactions.Moreover, the study sheds light on the specific types of taxes and penalties that fall under the ambit of tax liability related to property transactions. These include, but are not limited to, inheritance tax, income tax on property rentals, transfer rights, professional tax, incidental income tax, definitive transfer tax on properties, annual property tax, tax on vacant residential properties, and fallow land tax. Regarding the prioritization of debts, the research validates the hypothesis that, in the case of mortgaged property sales, only the tax directly associated with the transfer should be collected. This finding aligns with Article 160's provisions, emphasizing the precedence of mortgage holders' rights in such scenarios. However, the General Board of the Court of Administrative Justice decision presents a notable exception, mandating the auction winner or property buyer to settle all tax liabilities under article 187, thus presenting a nuanced view on the prioritization of tax debts.

Conclusion :

The research conclusively establishes that tax liabilities under Article 187 of Iran's Direct Taxation Law encompass a wide range of tax debts and penalties associated with property transactions. The indivisibility of these debts underscores a legislative intent to ensure comprehensive fiscal accountability in the transfer of property ownership. While the law prioritizes the collection of transfer-related taxes in the context of mortgaged property sales, the overarching principle remains the holistic settlement of tax obligations. This study's findings provide valuable insights for property owners, legal practitioners, and stakeholders in the real estate sector, highlighting the critical importance of understanding and adhering to tax obligations under article 187. It also underscores the need for a nuanced interpretation of these legal provisions, considering both the letter and spirit of the law within the cultural and jurisprudential context of Iran. In essence, this article contributes to the broader discourse on tax law and property rights, offering a detailed exploration of the fiscal responsibilities that accompany property transactions in Iran. It bridges the gap between legal theory and practice, providing a comprehensive analysis that enhances our understanding of the legal and fiscal landscape governing property transfers.

 Powdery mildew of sainfoin (Onobrychis viciaefolia Scop) is one of the most important diseases of this crop, which primarily spreads in the last cuts and causes loss. If this disease spreads widely on plants, it will cause the loss of leaves and, as a result, reduce the crop's forage yield. On the other hand, because there is little research in this field in the country, it was necessary to conduct research to identify the superior populations that are tolerant to the disease and have desirable agronomic traits, which was the goal of this study.

For investigating the reaction of different populations of sainfoin (Onobrychis viciaefolia) to powdery mildew, an experiment was conducted using a randomized complete block design in three replications in Karaj, Iran, with ten treatments including two improved populations and eight ecotypes of cultivated sainfoin collected from its habitat and identified from different regions of the country. Evaluation of powdery mildew disease was done in natural conditions in the last cut of plants in the summer of 2021. Disease evaluation of treatments in the field was done by recording traits such as disease incidence and severity. Also, a greenhouse experiment was conducted on the same populations using a completely randomized design with four replications of the treatments, and at least five plants were considered for each ecotype in each replication. The inoculum was prepared by creating a spore suspension with a concentration of 106 spores per ml and sprayed on sainfoin seedlings of different ecotypes at the four to five-week stage that had eight to ten leaves in a greenhouse with a temperature of 23 to 29°C and relative humidity of about 75%. The reaction of ecotypes to the disease was evaluated two weeks after inoculation, and the infection percentage of each population was recorded. The evaluation in the greenhouse and the scoring scale similar to the field evaluation was conducted following a scoring scale of one to four based on the treatments' disease severity percentage. Also, the dry matter (DM) yield of populations for four cuts was calculated. 

Based on the variance analysis data of the field trial in Karaj over two years, it was concluded that there was a significant difference for both disease severity and disease incidence at α=1% level. Also, there was a significant difference in disease severity and incidence at α=1% level among all populations in greenhouse trials. The results related to the disease incidence of the populations in both years showed that in the field trials among all the populations in the first and second years of the research, population number 2 had the minor disease incidence in the field, with values of 33 and 30 percentages, respectively. In the greenhouse test, the same population with values of 47 and 60 percent, respectively, had the lowest DI rate among the populations. Also, the results related to the disease severity (DS) of the populations in two years showed that population number 2 was known to be the most tolerant to the disease, with values of 18 and 10 percent in the first and second years, respectively, and other populations were considered as susceptible to the disease. In greenhouse trials, population number 2 was recognized as the most tolerant population, with 23% and 22% disease severity in the first and second years, respectively, and other populations showed a semi-susceptible to susceptible reaction to the disease.

In total, by comparing the average data in field and greenhouse tests over two years, it was concluded that population number 2, with an average disease severity of 14% and an average dry matter yield of 14.68 tons per hectare, was known as a disease-tolerant population coupled with desirable dry matter yield. Although this population was not completely resistant to powdery mildew, it was introduced as a semi-resistant variety (MR) to the disease, as its disease severity was less than 25% in all experiments.

Although the Iranian legislature particularly has criminalized some acts under the Islamic Penal Code, but sometimes it has criminalized some acts  through other laws and regulations,  such as "Article 23 of the Law on Point of Sales and the Taxpayers System." One of the principles that should be observed in the process of criminalization is the proportionality of offence and punishment. This research, based on the descriptive-analytical method, addresses the question of whether the proportionality of offence and punishment is observed in the aforementioned article? The result of this research shows that the above-mentioned law has ordered sentence of a wide range of mens rea and actus reus by one type of punishment. Crimes such as mass production and supply of hardware and software equipment and imperfect point of sales or defective equipment with the intention of disturbance in the tax system, which is a sign of the governmental economic system, is subject to a punishment without imposing imprisonment that is  among sixth-degree punishments established under the Islamic Penal Code. The Code has ordered the same punishment for other crimes such as manipulating the point of sales or personal hardware and software equipment with the intent of paying less amount of tax

The terms "guarantor" and "guarantee" are among the words that have different meanings in different fields of law. In civil law, the guarantor is obliged to summon the guarantor. In administrative law, the guarantor means a superior government official, who is unable to perform his duties for a valid reason. in welfare regulations; The meaning of sponsorship is that a person is responsible for the maintenance, guardianship or payment of another person's living expenses. In this research, which was carried out using a descriptive-analytical method; The articles of the direct taxes law where the term "under the responsibility" is used have been studied. While the mentioned interpretation is vague, it is also subject to investigation from other dimensions. In Note (1) of Article (53) of the Civil Code, it is not clear who can be "under takaful". Article 137 also does not specify the criteria and rules for suretyship, and it is not clear in what way a person is "under the responsibility" of another person. In this article, the priority of giving to vertical relatives has not been considered.

Silver nanoparticles (AgNPs) are among the most explored nanomaterials and are widely employed in medical, pharmaceutical, and bioengineering application. The aim of this study was to investigate the antibacterial and cell toxicity effects of fabricated AgNPs by green method at room temperature.

In this work, AgNPs were fabricated by green method, which uses the seed extract of Triticum aestivum damaged by sunn pest (Eurygaster integriceps Puton) (SPDSPDWAgNPs) at room temperature. Powder X-ray Diffraction (PXRD) and Transmission Electron Microscopy (TEM) were used for characterization of synthesized nanoparticles. Disk diffusion method and MTT analysis were used for antibacterial and cell toxicity effects, respectively.

The synthesis of SPDSPDWAgNPs was relevant by color change of solution, turning from light-yellow to dark-brown, respectively. α-glycosidase, protease and α-amylase are some identified enzymes of salivary glands of sunn pest which can affect the synthesis of nanoparticles. The results showed that SPDSPDWAgNPs have spherical shapes and had a different range from 1 to 25 nm. Moreover, the biosynthesized SPDSPDWAgNPs have high antibacterial properties toward the most common inflectional bacteria. Furthermore, the cytotoxicity results show the fabricated SPDSPDWAgNPs prevent the growth of cancer cells.

We concluded that this production manner of nanoparticles could be employed for large-scale synthesis of AgNPs, pharmaceutical, and antiseptic uses.

The right to transfer the place is one of the facilities of the law taxes and the tax on the transfer of the "right to transfer the place" is one of the most important tax sources. According to the Tax Law: " the assignment of a place is the right to acquire or profession or the right to occupy the place or the rights arising from the commercial position of the place." The tax system considered the transfer of premises for commercial, administrative and industrial use to be subject to this type of tax, but the Court of Administrative Justice, in violation of this approach, included the said tax only in commercial use. In this research, which has been done by descriptive-analytical method, the question has been answered whether places with non-commercial uses are also subject to tax on this resource or not? According to the definition of the right to transfer the place in the tax law and with reference to Article (2) of the Commercial Law and the Law of Landlord-Tenant Relations approved in 1977 and the principle of tax justice, the research achievement is that Due to the good reputation of the business and the commercial position of the place, it may also include places with industrial and office use. In addition, the scope of this right is wider than the right of business or profession or trade.

Safety, reliability and maintenance are key issues in the operation of nuclear power plants. Proper and organized implementation of maintenance activities can provide a platform for the safe operation of the power plant.In This research we try to increase the reliability of power plant systems and equipment by optimizing maintenance activities by introducing the reliability-based maintenance method (RCM).In This article the different approaches in the RCM program implemented in nuclear power plants and tries to choose an operational and efficient method in Bushehr nuclear power plant. Hence, the conflicts between classical RCM and simple RCM have been raised and an attempt has been made to resolve these conflicts through a comprehensive model.In this paper, two different RCM methods based on engineering judgment and statistical analysis have been used and the effect of these methods on heart rate has been evaluated. The method of combining FTA and recursive FMEA to evaluate equipment and select critical equipment according to the depth of analysis Optimally, used. In this method, by performing FTA and FMEA repeatedly at different levels of power plant analysis, critical equipment is identified using probabilistic safety assessment criteria

The Executive Regulations of Article 219 of the Direct Taxes Law is one of the most important executive regulations of this Law, which explains how the tax organization interacts with taxpayers and how the officers perform their duties. The results of this research, which had carried out descriptively and analytically, indicate that the mentioned regulations have violated the laws and legal principles in many cases. The conflict of the mentioned regulation is more noticeable in the dimension of civil participation; Of course, the difference between the regulation and the regulations is also evident in other parts, including; First, contrary to Article 101 of the Direct Taxes Law, after one year, the said exemption is divided equally between the forced and voluntary partners. Contrary to Article 203 of the Law on Direct Taxes and Tax Procedures, it is allow to serve the documents from a partner to partners who are separate natural persons, and only one recognition sheet is issued. The debated regulation declares the responsibilities of partners in paying the tax debt to be a liability, while in the jurisprudence and legal system of Iran, joint and several liabilities are acceptable only in special cases. Secondly, contrary to Article 54 of the Direct Taxes Law, the head of the Tax Affairs Organization has been permitted to deal with disputes arising from this article. To make the calculation of income and expenses legal, the law of direct taxes declared the tax coefficients obsolete while the mentioned regulation established them without regulation and with a different title. This article deals with the pathology of the above mentioned regulations by the legal principles and standards, and in the end, appropriate suggestions are present.

Advantage of native populations of Persian clover to increase quantity and quality of the forage yield, high diversity among the native clover populations of Iran and the lack of registered cultivars driven from these landraces are important reasons for introducing new clover cultivars with native origin in the country. Pars cultivar was selected by pure line selection method in 1999 from 22 native multi cuts clover populations. In 2000-2001, the seed of primary population were planted and superior single plants in each row were selected based on comparison with the native population of Baladeh Kazerun as check cultivar. Then, the selected single plants (top 150 lines) were compared in an alpha lattice design with two replications in 2002-2003. Selected top lines during 2004-2005 were compared in three regions of Karaj, Shahrekord and Broujerd in a semi-final performance trial. To determine the stability and value for cultivation and use (VCU) of the top 15 selected lines, these lines were compared in a completed randomized block design in five regions of Karaj, Boroujerd, Shahrekord, Arak and Sanandaj in 2006-2007. Evaluation of the reaction of selected Iranian clover lines to rust and black clover spot in 2007-2008 cropping year was performed in Boroujerd station under natural infection in the field. To determine the quality and nutritional value of selected lines, an experiment was conducted in Karaj in 2008-2009 cropping year. The results showed that promising Iranian clover lines KPC-EqlidFars-78-4 with 19.9% protein content was superior to the control. In the cropping year 2015- 2016, a research-extension experiment was conducted to compare the forage yield of promising Iranian clover lines KPC-EqlidFars-78-4 with a local control (Harati) in Boroujerd. The results showed that line KPC-EqlidFars-78-4 under farmers' conditions had 72.65 tons per hectare of wet forage yield and 11.56 tons per hectare of dry matter yield with 10.60 and 12.20% superiority to the local control, respectively, Its appropriate optimal use of spring rainfall due to its high growth rate and possibility of mechanized harvesting, due to standing form and high height, early maturity and shorter growing period can result in less irrigation in one growing season, high forage yield potential, especially in onset of the season and also its resistance to rust and black spot diseases that is common in the native population, were some important characteristics of Pars cultivar for release and cultivation in the cold and temperate regions.

One of the most important issues in reactor design is the neutron energy or neutron energy spectrum at the reactor core. nuclear reactors have different fuel enrichment depending on the application. Propulsion reactors are among the reactors that must have lower xenon after shutdown to be able to turn on the reactor for a long time shortly after shutdown. Therefore, determining the correct enrichment of fuel is required to study the effect of increasing enrichment on the energy of neutrons and absorption cross sections.In this paper, while validating WIMS code libraries for use in fuels with a enrichment of more than 10%, the effect of using fuels with a enrichment of more than 10% on the neutron energy spectrum and absorption cross sections, especially the thermal absorption cross section of xenon Has been investigated. The results showed that the increase in enrichment leads to a decrease in the cross-section of ​​Xenon absorption and as a result, a decrease in Xenon peak after shutdown.

The Tax Law includes an institution called "time lapse", in our legal system, there is another institution called "statutory deadline". Despite to the "statutory deadline", dispute settlement entities are not allowed to investigate  time lapse  without a request by the relevant taxpayer, and the restitution of paid taxes would not be possible through invoking this matter. Here, the question that arises is whether the above-mentioned institution has been called "time lapse" by negligence and whether this is in fact a statutory deadline? Although under Article (270) of the Tax Law, the demand for taxes after the expiration of the prescriptive period is considered as a breach of the law, and the supervision forces are allowed to deal with this case. However, this research, which is based on the descriptive-analytical method, reveals that this matter is due to the administrative nature of tax laws and it seems that tax dispute settlement boards are not allowed to investigate this issue without a request by the relevant taxpayer. Thus, the term "time lapse" is selected accurately. It seems that the submission of the bill of tax after the expiration of the statutory deadline would not interrupt the prescriptive period and the restitution of received taxes would not be possible. In addition, the issuance and notification of a tax to another source will cause the interruption of the prescriptive period.

There is different approach for design of SMR reactors; these reactors may be built on land or on a floating platform. Implementation of each reactor in different industrial field must satisfy specific thermal and neurotic requirements. Ocean base SMR reactors are involved with sea waves, ocean conditions and sudden accelerations. Therefore, marine reactors are under the action of inertia force induced by the variable winds and dynamic ocean waves. These forces causing rolling and displacement of marines in different directions and rectors need tolerate the wave oscillations. The ship oscillations may treated about every axis x, y, z, independently. The ship motions include heeling, heaving, rolling, pitching, yawing, swing and surging motions. In this paper heaving and rolling motion using FLUENT code are treated and the thermos-hydraulic parameter investigated. Defining angular motion in non-inertia frame and obtaining acceleration in inertia frame, one may simulate numerically rolling and heaving motion along various amplitudes and periods. Simulation indicates that for a certain flow in an open loop and initial flow rate, amplitudes of the relative flow rate mainly depend on the relative magnitude of the pressure head against the oscillatory pressure drop. The solutions show the relative flow rate of the opened loop fluctuates periodically but not sinusoidally because that the oscillatory pressure drop is non-sinusoidal. The fluctuation amplitude increases evidently as the rolling amplitude increases, while increases slightly as the rolling period increases. For the opened loop, the oscillatory pressure drop is mainly due to the change of the gravitational pressure drop. The modelling results are in good agreement with benchmarks.

Berseem clover (Trifolium alexandrinum), is one of the most important imported species of cultivated clover that cultivated for many years in the south and north of Iran. To increase the diversity of clover in agricultural systems, the genetic resources of annual wild clovers have been collected and evaluated over the past years in Iran. But, the reaction of these resources in semi-humid temperate regions of the north of Iran has not been investigated the forage production. For this purpose, 17 accessions of clover from eight species, including three cultivated species as: T. alexanderinum, T. resupinatum, and T. incarnatum; and five wild species of T. angostifolium, T. echinatum, T. diffusum, T. lappaceum, and T. purpureum along with the local cultivar of Berseem clover were cultivated and evaluated based on randomized complete block design with three replications, over two years (2018 and 2019) under rainfed conditions in Gorgan, Iran. The required moisture to the plant was provided by natural rainfall. After harvesting, the dry forage yield of each plot was calculated and the data of the two years were analyzed using nested ANOVA and mean comparisons were made using Duncan’s test. Results showed a significant difference among the species for forage yield. Forage dry matter yield ranged from 2063 kg/h in T. diffusum to 6120 kg in T. resupinatum, respectively. Based on coefficient of variation (CV) and fluctuation of forage production over two years, T. resupinutum and T. incarnatum had the highest and T. lappaceum and T. purpureum had the lowest forage production and CVs. This study showed that the genetic resources of Barseem clover available in the Iranian National Plant Gene Bank, as well as accessions of 50TN00250 (Persian clover), and 50TN00708 (T. echinatu) could be used as direct cultivation for forage production in the northern regions of Iran within the range of annual precipitation (212-425mm). But, the wild clovers 50TN00555 (T. purpureum), 50TN01238 (T. lappaceum), 50TN01548 (T. angostifolium), and 50TN01443 (T. diffusum) due to their low CV in different rainy conditions and their low yield, need further breeding researches for improve varieties in northern regions of Iran.

The Administrative Justice Court annulled the directive that was issued by the Iranian National Tax Administration. According to the directive, kindergarten, food, commuting, … subsidies are not exempt from the payroll tax. In this research, which is conducted with the descriptive-analytical approach, the exemption or the lack of exemption of the subsidies is studied with regard to the tax law. The Administrative Justice Court stated that the aforesaid subsidies are not considered “job-related benefits”. Rather, they are considered employee-related benefits. This definition is not only vague but also questionable because any payment made to the employees is for doing their job; otherwise, the aforementioned payments are baseless. However, assuming the aforesaid payments do not originate from the job and are ex gratia payments, they are subject to the incidental income tax due to the article 119 of the Tax Law, by virtue of indent 2 of article 1 of the Tax Law, whereby the incomes of natural persons are considered to be entirely subject to taxation, but if these payments are not assumed to be ex gratia payments, they are subject to the payroll tax, i.e. article 93.

The tax regulation related to Article No. 219 of the Tax Code, is the manifestation of the interaction between taxation affair organization and its taxpayers. In the new regulation, a considerable number of rules are reviewed and amended. From the study of the aforementioned Code, one can understand the new approach, which the tax affairs organization has applied when encountering tax payer’s rights. This research is conducted using scientific and research methods. As well, the subject is to review the two vital principles of functus officio and res judicata in terms of tax payment matters. Contrary to its precedent, the referred Code allows the “head of taxation affair administration office” not only to provide the ‘tax report’, and issue ‘tax assessment’, but they are authorized to proceed with the ‘taxpayers’ objection’ in that regard. The possibility of the reconsideration by the issuer, not only increases the likelihood of corruption, it is in inconsistency with the taxpayers’ rights. The said regulation has further allowed the tax affair administration offices to proceed with a so-called “review” procedure against the taxpayers’ matter after the proceeding had been finalized. Whereas, Article No. 239 and No. 270 of the Direct Taxation Act acknowledge the ignorance of res judicata principles as a violation of the taxpayers’ rights. As such, the approach of the above-mentioned regulation is considered a violation of functus officio and res judicata principles, and therefore wrongful.

Due to the unregulated transactions concluded in accordance with the simplification law, the Tax Administration has not been able to access the information of such documents, thereby despite the expiration of a long time, the relevant reports of transfer tax and the right to convey have not been prepared for many of those transactions. Here, a question arises that whether these types of transactions are subject to tax prescription? The majority of the High Council of tax distinguishes transfer tax from the right to convey, they argue that: A) Transfer tax is not included in the income taxes. B) The owners have not performed their duties in such transactions, and contrary to the right to convey, they assumed that the relevant transfers are not subject to prescription. This argument does not seem correct, given that, according to the Tax Law, none of them prevent prescription. This article is based on a descriptive-analytical method and it explains that there are two reasons implying transfer tax and the right to convey are not subject to prescription. A) The time period of prescription shall be determined from the maturity date, and under the simplification law the due date of this type of transaction is considered to be subsequent to the date of making the document, and it is unclear. B) The principle is that they are not subject to the prescription.

Humans communicate with each other through words and convey the message to the audience, in principle, words are understood by customary meanings. In the case of non-compliance with this principle, communication will confront problems, simultaneously the convey of meanings will face difficulties, and understanding the objectives will not be simply possible. Whereas the legislature aims to adopt regulations to regulate social relations, it is expected that the legislature observes the minimal principles of literature not only for choosing the words but for the way of writing them. In this study, the descriptive-analytical method is used and this question is examined that to what extent the Electronic Commerce Law has succeeded in using words and observing the fundamental principles of literature. Despite the significance of the Law, it seems that the legislator has not been succeeded in applying the rules and principles of writing. In particular, the failure is evident in the section of definitions, since some words are selected which seem pleonasm, and some words are defined which in part have an obvious meaning. Due to the weakness in passing the concepts on, in some parts of the Law the basic principles of literature are not used properly.

forage grasses included a large group of annuals and perennials belonged to Poaceae in Iran and all over the world. In the many countries, these crops are used as grazing, haylage, silage and cultivated in mixed cultures with forage legumes. However, there are little utilization of these forages in Iran, although use of these crops has been initiated in recent decade. A preliminary characterization on of 280 accessions of forage grasses has been done. The object of this study is the estimation of forage yield and survey the relationships among agro-morphological traits and forage yield. Finally, it tries to identify and proposed the superior germplasms for utilization based on multivariate analysis procedures.

The research was conducted in two experiments, one for annuals (15 accessions), and the other for perennials (11 accessions) in a complete randomized block in two replicates in October in Mashhad. Annuals were planted in the second year too. Agro-morphological traits were evaluated according to standard descriptors. Data were analyzed with ANOVA, comparison of mean, correlations, factor analysis and cluster analysis.

Annuals: ANOVA showed significant differences for dry forage yield within accessions. Accessions 10TN00039, 14TN00072, and 14TN00091 as well as Broms diandrus showed the highest dray forage yield based on Duncan analysis. Whereas, all genus located in the same rank for this trait. Correlation analysis showed a positive significant relationship between dry forage yield with plant height and growth. Factor analysis indicated that 82.2% of community variance was explained by four first factors. Accessions with high forage production and low susceptibility to lodging were identified by produced bi-plot of factors 1 and 2. Cluster analysis grouped the materials in to 4 groups.Perennials: ANOVA showed significant differences for dry forage yield. Accession 12TN00012, species Phalaris tuberosa، Lolium persicum, and Festuca pratensis, and genus Phalaris showed the highest dray forage yield based on Duncan analysis. Correlation analysis showed a positive significant relationship between dry forage yield with NDVI and leaf area. Factor analysis indicated that 82.4% of community variance was explained by four first factors. Accessions with high forage production re-growth rate were identified by produced bi-plot of factors 1 and 2. Cluster analysis grouped the materials in to 3 groups.

The superior germplasms (high yielding) were proposed in both groups of annuals and perennials. In the annuals, the plant height can be used as estimator trait for forage yield; it can be proposed in the first cut for the perennials. However, NDVI can be used for this purpose in the both. Resulting bi-plot confirmed the comparison of means, however it showed other aspects of the germplasms that could not be identify by comparison of means. This finding is proposed to select superior accessions for utilization. Ultimately, the superior germplasms were proposed as following: in the annuals: 10TN00039(Bromus diandrus), 14TN00072 (Lolium rigidum), and 14TN0009 (L. rigidum); in the perennials: 12TN00012 (Phalaristuberosa) and 13TN00016 (Festuca pratensis).

An efficient, information system must have three characteristics: A) technical aspect: From the technical standpoint, the information system must be safe and secure against intrusion and misuse, and it must have a sensible accessibility, and configuration and organization appropriate to the task it is supposed to conduct. For the system to be impervious, first of all, merely authorized individuals and solely based on their responsibilities should be allowed to log in to the system. Secondly, the system ought to be equipped with technical controls such as identification of unauthorized access and data encryption. However, these elements should not interfere with system’s accessibility and occupation. B) Legal aspect: The system has to comply with the legislations of the country in which it is being employed. C) Financial aspect: The system’s performance must be such that it imposes the least amount of expenses. The SANIM system of Tax Affairs Organization is a matter of debate in various technical and legal aspects, and does not conform to our country’s financial, commercial and civil regulations. Numerous and lengthy steps in report adjustment alongside high consumption of paper and bar code pose irrevocable expenses on Tax Organizatio

The abrupt topographical change in northern Tehran divides the Eocene rock formation from Quaternary and Plio-Quaternary alluvial deposits situated in the piedmont and the plain. This phenomenon has been interpreted differently by two Geologists in the 70's and 80's. The term North Tehran Fault (NTF) is the first interpretation of rock-alluvium boundary, coined by Tchalenco (1975). According to this interpretation consist the NTF of the fault system, arranged in an en-echelon manner, not necessarily forming the rock-alluvium boundary in northern Tehran. A later interpretation, by joining all the fault systems, as a single line, called North Tehran Thrust (NTT). According to this interpretation forms (NTT) a single line, defining the boundary of rock-alluvium in northern Tehran (Berberian et al., 1983), not confusing with North Tehran Fault (NTF). The mentioned two interpretations of faulting in northern Tehran include two different faulting mechanisms opposing each other diagonally. By time are the two interpretations wrongly melted together as (NTF) and were used by several authors without paying attention to its original meaning interpreted by Tchalenko (1975).In later works (Langraf et al., 2009; Ritz et al., 2012) is (NTF) the main structure responsible for the rising of highly elevated rock formation in the hanging wall of North Tehran Thrust (NTT).The present study deals strictly with the boundary of rock and alluvium in northern Tehran, which was called (NTT). Kinematic study along the contact of rock and alluvium revealed two characteristic features: 1- Rock-Alluvium boundary occurs not along with a single faulting trend, it is rather arranged along NW-, N-S, E-W, and NE-striking faults. 2- Obtained stress direction associated with fault plane solution show different directions.In many places is the NTT covered by rock slides, obscuring the trace of the rock-alluvium boundary. Older rockslides are thrusted over alluvium units of different ages. The contact of such boundaries shows striations compatible with present-day stress direction. The slow deformation rate in northern Tehran is not concentrated along a single fault. Therefore, it seems that absorbed deformation in northern Tehran is distributed over a wide range adjacent to the rock-alluvium boundary. These observations suggest an unrecognized fault, which needs more careful geological and seismological study.Considering the three different trends of NTT, namely NW-, E-W- and NE-trending, no fold axis run parallel to those trends. The results obtained in this study suggest the NTT is not a major fault and in addition, it could not be regarded as a single fault responsible for the rising of the rock formation on the hanging wall of NTT in northern Tehran.

In different dimensions, the consolidation of Articles (66) and (72) of the Direct Taxes Act confronts several difficulties, including when property transactions are not considered valid in terms of taxation? and how these transactions may be revoked or rescinded? What is the meaning of revocation in accordance with the decisions issued by the judicial authorities? The problem is that our judicial system acknowledges definite property transactions which, contrary to the Article (48) of the Registration Act, are concluded without drawing up a notarial document, but the tax administration office does not accept this matter according to remarks of the Article (53) of the Direct Taxes Act. Although this perception is true, it has several adverse effects, for example until the date when the notarial document is not made, the seller is legally considered as the landlord and he/she must pay property rental tax. On the other hand, there is no such issue in relation to the assignment of the right to goodwill, because most authors, in particular after the enacting of the Landlord and Tenant act, accept the assignment of the right to goodwill merely through an offer and an acceptance. This research is based on a descriptive-analytical method and addresses the articles (72) and (67), accordingly, some suggestions are provided to the Islamic Consultative Assembly to pass the mentioned problem. Although this perception is true, it has several adverse effects, for example until the date when the notarial document is not made, the seller is legally considered as the landlord and he/she must pay property rental tax. On the other hand, there is no such issue in relation to the assignment of the right to goodwill, because most authors, in particular after the enacting of the Landlord and Tenant act, accept the assignment of the right to goodwill merely through an offer and the acceptance. This research is based on a descriptive-analytical method and it addresses articles (72) and (67), accordingly, some suggestions are provided to the Islamic Consultative Assembly to overcoming the mentioned problem.

The present study was carried out to assess the effects of different levels of Pediococcus acidilactici including 0, 1 × 106, 2 × 106, 4 × 106 and 8 × 106 colony forming unit per g of the diet (cfug-1), in a completely randomized design for 60 days, on growth, intestine flora and skin mucus bactericidal response of zebra fish. The best growth indices including weight, length and specific growth rate and also the least food conversion ratio were recorded in group 4 × 106 cfug-1 (p<0.05). Also the highest number of total viable count and lactic acid bacteria of intestine were found in that group (p<0.05). The most growth inhibition zone of Aeromonas hydrophylla, Flavobacterium columnare, Vibrio anguillarum and Edwardsiella tarda were found in group 4 × 106 cfug-1 (p<0.05). Therefore, it seems that P. acidilactici as a probiotic, improves growth and immunity indices of the zebra fish and could be used as amount of 4 × 106 cfug-1 of food for this fish.

According to the value-added tax law, Article 11, the date of tax accrual for supplying goods is considered as either the invoice date, goods delivery date, or contract fulfillment date, whichever comes first. The main issue in this article is to examine the feasibility of the contract fulfillment date and its occurrence before the delivery date and invoice date. In this descriptive-analytical research, it is established that there would be an error to compromise the contract fulfillment date in the aforementioned Article. This is due to the contract fulfillment date which is always precedent or simultaneous to goods delivery or invoice date. In other words, the said date is neither  precisely recorded nor disciplined and it is not considered as the date of tax accrual. As specifying the exact date of contract fulfillment is a controversial issue all over the world, and the determination of contract conclusion is subject to several conflicting opinions in most legal systems.

One of the main issues in plant breeding is the knowledge of situation of conservation in plant genetic resources. This research was conducted to study on on-farm conservation efficiency by using molecular markers and morpho-phenological traits in soybean landraces. The subjected plants had been collected in two times with 10 years intervals. Twenty-eight accessions were planted in a field and subsequently characterized their traits according to standard descriptors. Eighty samples of DNA were extracted by the CTAB method, then RAPDs fragments were produced using 24 10-mer(base) selected-primes. Data was used in the cluster analysis as well as to estimate genetic variability within accessions using NTSYS and SPSS softwares. These analyses showed the genetic relationships among accessions. In the dendrogram, only in one accession the individuals in the new and old accessions appeared in the different clusters. These two accessions were different in their morpho-phenological traits too. Genetic variability coefficients in the new landraces were higher than the old ones, exception to one landrace. As soybean is highly self-pollinated (99.9%) crop, high genetic variability in the new landraces could not due to allo-pollination by foreign pollen. But, it could be because of seed exchange by farmers. In this research was shown that the genetic variability coefficient within the improved line is too much less than landraces. Also, this research showed that on-farm conservation could not conserve genotypes, on the other hand this type of conservation will cause some changes in genetic structures of genetic resources during the times.

One of approaches to reach sustainable agriculture is to exploit crop diversity, especially in legume species. Since Melilotus spp. (sweet clover) is a forage crop with a suitable yield especially in the marginal lands; therefore collection and characterization of this germplasm is the first effective step for its conservation and utilization in the country. Few accessions of Melilotus genetic resources had been collected in the National Plant Gene Bank of Iran, before this study.

Sweet clover genetic resources were collected all over the country using standard descriptors during two years. Twenty-six characteristics of collection sites were recorded and their descriptive statistics were estimated. The collected materials were planted in an experimental field to identify their life cycle. The seeds of collected germplasms were conserved in mid (2-4 °C)- and long (-20 °C)-terms conditions for further using.

A total of 258 accessions were collected. The geographical altitude of plant origin differed from -11 m in Babolsar to 3090 m in Noor Abad in Lorestan. The materials were mostly collected from non-saline habitats. However, eight accessions were collected from mid to high salinity locations. Taxonomically, M. albus, M. officinalis, and M. indicus were identified with a number of 21, 201 and 36 accessions, respectively. M. dentatus and M. sulcatus, which have been mentioned in the former researches in Iran, were not collected in the recent study.

The collected germplasms from marginal lands (saline, low drainage and low fertility lands) may be tolerant to such marginal lands, therefore they can be exploited for the future research. All M. indicus species were annual; whereas there were annual as well as facultative and obligate biennial accessions in the two other species. Lack of access to M. dentatus and M. sulcatus may be an alarm that they may be threatened species in the country. Collected materials in this study along with the former collection in the Iranian National Plant Gene Bank (80 accessions) have provided high potentials of Melilotus genetic resources for exploitation in the further. Highlights: 1- The three-fold increase in the Melilotus germplasms in the ex-situ conservation system. 2- Alarm for M. dentatus and M. sulcatus which may be threatened with extinction in the country.