نشریه تحقیقات کاربردی علوم ورزش بدون مرز
پیاپی 17 (پاییز 1399)

Tax Escaping There are numerous, varied, and complex ways and issues that make it difficult to provide a comprehensive definition of this concept, yet there is a general definition of tax evasion by any allegedly legal or unlawful attempt to pay or Paying less is called tax evasion.The increasing commercialization of the sports industry and its growing popularity, coupled with the lack of a precise and integrated tax system, have complicated the issue of taxation in the country's sport. There is evidence of non-compliance with tax laws and regulations and the evasion of payment by some athletes and clubs in the country. Given the role of tax revenue as one of the most important sources of government revenue in economic stability and less reliance on national resources, especially in developed countries, the present study aimed at preventing tax evasion in the sports industry Iran was done. The statistical population of the study consisted of all club managers as well as all sport managers including heads and deputies of the General Directorate of Sport and Youth, with whom collaboration was possible for researchers. Six barriers and 7 strategies were selected as the main variables and the main questions of the questionnaire were used in the form of a 5-point Likert scale. The face and content validity of the questionnaire was confirmed by the university professors before distribution among the statistical population. Based on the results of the study, strategies for allocating all or part of the tax paid to the sports sector, training and enhancing tax knowledge, cultivating to improve tax insight, and applying incentives and penalties to increase taxpayers' accountability as strategies They were identified to prevent tax evasion in the country's sport.

Overweight and obesity are among the most important public health concerns associated with multiple negative health outcomes. Physical activity is an important lifestyle behavior that helps to regulate body weight. ALSO, Physical activity reduce the risk of diabetes, cardiovascular disease and cancer, middle-aged men and women are now recommended to maintain a healthy body weight, avoid overweight and obesity, and maintain a good serum lipid profile. In addition, studies have shown the effect of orange juice consumption on improving lipid profile and metabolic syndrome index. The aim of the present study was to investigate the effect of 8 weeks of aerobic training combined with orange juice consumption on the concentration of liver enzymes and fasting blood sugar in overweight middle-aged women (30-59 years).

This study was performed as a voluntary clinical trial on 60 overweight women (BMI≥ 28) age between 30 and 59 years from the Kan Health Center. Randomly divided into 4 groups (n = 15) (exercise) (exercise + orange juice) (orange juice) and (control) respectively. At the beginning and the end of the study, blood samples were taken after 12 hours fasting. Supplementation and Exercise The day after blood sampling, the supplemented groups received 500 ml of orange juice daily for 8 weeks and three with weekly, the control group did not participate in any training program. The endurance training protocol was performed on treadmill running and walking for eight weeks and three sessions per week with intensity of 45 to 98% of maximum heart rate. Training sessions lasted from 28 to 38 minutes and were warmed and cooled for 18 and 7 minutes, respectively, before and after each training session. All data were entered into SPSS version 24 for statistical analysis.

The results of this study showed that eight weeks of aerobic training with orange juice had no significant effect on the levels of alanine aminotransferase (ALT), aspartate aminotransferase (AST) and fasting blood sugar in overweight middle-aged women. But eight weeks of aerobic training alone and consumption of orange juice alone significantly decreased serum alkaline phosphatase (ALP) levels in overweight middle-aged women (p <0.05).

The results of this study showed that eight weeks of aerobic training with or without orange juice intake had no significant effect on fasting blood glucose and liver enzymes except ALP.

The aim of this research is , designing   and  composing the development for strategy of sport for general in Kermanshah province. Statistic society involved all of the managers and experts in the organization of sport and youth in Kermanshah. Statistic sampling included 65 experts and managers from Kermanshah province. The used tool for collecting data was Mohaghegh questionnaire which it's reliability by 5 related professors and it's validity by cronbach alpha method (87%) were confirmed. Questionnaire involved 80 question that 40 question was related to strength ,weakness point, chance and threats of general sport and 40 question was related to strength ,weakness point, chance and threats of athletic sport in Kermanshah, respectively. Data was analysed by descriptive statistic and Friedman test. also after analysing strength ,weakness, chances, threats and form of evaluation matrix from internal and external factors of general sport  in Kermanshah ,became distinct that organization of sport and youth should use defence strategy in the field of general.

The purpose of this study was to compare the life expectancy of athletes participating in the World Organ Transplant Patients Competition with non-athletes. The research method was causal-comparative with respect to its goals and hypotheses and required field data were collected. The statistical population of this study consisted of all national athlete transplant patients and non-athlete organ transplant patients. The sample consisted of 62 athletes present at the Spanish World Championships and 62 non-athlete organ transplant patients who were selected by random sampling. They gave. The standard questionnaire of life expectancy of Kermani et al. Was used for data collection. SPSS22 software was used for statistical calculations. In the inferential statistics, Kolmogorov-Smirnov test was used to test the normality of the data distribution. Also, independent sample t-test was used to check the status of variables, Levin test and independent t-test. The results showed that the life expectancy variables of professional athlete members of transplantation teams were in good condition and there was a significant difference between the life expectancy characteristics of professional and non-athlete organ transplant patients.

The purpose of this study was to examine the effect of a functional training program on static and dynamic balance of elderly male able-bodied subjects.

Thirty elderly male subjects (age: 70/36±3 y, weight: 70/60±2/43 kg, height: 1/78±2/28 m) participated in this study where they randomly divided in two control and experimental groups. The pre-test of Sharpened-Romberg (static balance with eyes open and close) and Timed-get up and go (dynamic balance) balance tests applied a day before starting functional training program. Experimental group participated in functional training program three days a week for eight weeks. Control group asked to continue their daily activity. The post-test applied afterward. Descriptive statistics, T-test for independent samples and paired sample T-test (A ≤ 0.05) applied for statistical analysis.

No significant differences seen in all three balance tests between two groups, but experimental group had better performance than control group in post-test. Paired sample T-test showed significant differences between pre and post-tests in all three tests for experimental group while no differences observed in control group.

The results of this study confirmed the role of virtual reality technology training on the static and dynamic balance of elderly men. Due to the lack of improvement in the balance of the control group subjects, it can be concluded that the improvement of the balance of the experimental group is attributed to the effect of the