amir ebrahimzadeh

Although taxation is a government's central financial source, tax evasion has been commonly seen for many years. However, recent changes in the direct taxation act eliminated the arbitrary basis method for calculating taxes and adding the tax offense, making it difficult for the National Tax Administration to prove false tax returns.

Therefore, this study identifies the false tax return makers using a polygraph method based on brain signals. A brain polygraph method detects liars by examining brain signals (by extracting cognitive component p300). For this purpose, the Oddball protocol was designed with 20 questions, each with dual answers of "yes" or "no". Each question is displayed three times at random. First, the test was performed on 40 volunteers in two groups of truthful and liar consisting of 10 men and ten women. Thirty-three brain signals (16 in the truthful and 17 in the liar group) were recorded during this quasi-laboratory test. The p300 amplitude was extracted from liars' brain signals in the next step, and then both groups' results were analyzed.

The results obtained by identifying 14 Normal individuals and 16 Guilty correctly indicate the capability of the proposed method in the detection of abnormal returns from real by accuracy, sensitivity, specificity, precision with 93.3%, 88.9%, 87.5% and 91% respectively.

Finally, since the brain is the source of the decision-making and brain signals contain much information, it would make sense to identify those who submit false tax returns using the proposed method.

 Wheat is one of the most important and strategic plants that is important because of nutritional value. The knowledge of genetic control and inheritance of yield components is essential to selecting the best breeding method. Therefore, comprehensive and accurate information about the genetic parameters controlling yield components should be considered in deciding to select the appropriate breeding method to maximum grain yield.

 The seven genotypes, including Alvand, Anfaram9, Chamran2, Back Cross-Roshan, Ofogh, goods and local variety Sorkh-Dane and 21 hybrids from them was studied in a 7 × 7 one-way Diallel designs during 2015-2016.

 Analysis of variance showed that there was a significant difference between genotypes. Griffing's diallel analysis showed that the general and specific combining ability was significant in all traits. The best genotypes were BC-Roshan and Sorkh-Dane and the worst genotypes were Ofogh and Ghods because of general combing ability. BC-Roshan × Chamran2 and Alvand × Ghods were the best hybrids and Ofogh × BC-Roshan, Ofogh × Sorkh-Dane and Anfarm9 × BC-Roshan were the worst hybrids in most traits. Hayman's variance analysis showed that the additive and non-additive component of variance were significant in all of the traits. Based on Hayman's variance analysis, the heterosis (b1 component was significant) and unequal frequency of dominant and recessive alleles (b2 component was significant) were seen in most traits. Based on Hayman's variance analysis, the specific combining ability (b3 component was significant) of all traits was significant and emphasized the results of Griffing analysis. The results of this research indicate that for the introduction of a new variety or varieties in the Southern Khorasan region, it is recommended to use the local variety Sorkh-Dane in crossing in the figure. 

 The present study showed that although the local cultivar Sorkh-Daneh does not have a high economic yield, but it has a high general and specific combining ability in mating with other cultivars. Therefore, it is recommended to use this local cultivar in mating with other cultivars so as not to be forgotten.

Increasing the grain yield is the most important goal for breeders. Since grain yield has a polygenic heritability, it's difficult to study and so often breeders use the yield components to improve it. In order to investigating the genetic analysis of yield and it’s related traits in wheat, a 7×7 one-way diallel design was carried out in drought stress condition at research field of the University of Birjand, Iran, in 2015-2016. The genotypes included seven parents (Alvand, Anfaram9, Chamran2, Back Cross-Roshan, Ghods, Ofogh and local variety Sorkh-Dane) and 21 hybrids. Analysis of variance showed that there was a significant difference between genotypes in all studied traits. Griffing;s diallel analysis showed that general combining ability (GCA) and specific combining ability(SCA) of the parents for all studied traits except for harvest index were significant. The analysis of variance by Hayman’s method showed that the component a (additive variance), component b (dominance variance), component b2 (unequal frequency of dominant and recessive alleles) and component b3 (specific combining ability) were significant for most of the traits. Also,the component b1 (heterosis) was significant in all traits, except for harvest index, peduncle length, biological yield, stem weight and spike weight. The results of this research showed thatthe local varieties Sorkh-Dane and Alvand were the best and Anfrarm9 and Ofogh were the worst varietiesfor general combing ability. Also,the hybrids Ghods×Sorkh-Daneand Anfarm9× Alvandwere the best and Ofogh ×Sorkh-Daneand Chamran2 ×Sorkh-Danewere the worst hybrids for specific combining ability in Birjand weather conditions.