One of the management measures to reduce tax liabilities is non-payment of taxes through tax fraud. Because personality factors may play a role in explaining tax ethics, examining personality traits and aspects of tax fraud can help to better understand the factors that influence tax decisions. The main purpose of this study is to provide a model for detecting tax fraud based on the personality...

because of the importance of iranian rice germplasm and its application in the rice breeding programs and international genetic resources exchanges, some researches are necessary to preserve these valuable genetic resources. for this purpose, the cryopreservation of the biological samples in liquid nitrogen at -196 °c can be used. in this research, the cryopreservation of the zygotic embryos of...

Background: The purpose of this study was to investigate the relationship between spiritual intelligence, organizational optimism and Kant's moral conscientious view on the productivity of first grade high school teachers in Hamadan in the academic year 2018-2019. Method: The method of this study is descriptive-correlational. The statistical population includes all teachers of the first second...

Although previous research has shown that both trait and state conscientiousness are positively associated with a wide range of positive life work outcomes, some studies indicate acting in conscientious way is effortful, behaving outside one’s related comfort zone (i.e., counterhabitual) may lead to cognitive or affective cost. Because these costs not likely be evident immediately, we examine h...

test situations evoke anxiety for many when the impact of tests on one’s life is considered, including the educational, emotional and other aspects. the purpose of this study is to examine the mediating role of emotion-focused and avoidant coping strategies on the relationship between trait anxiety and test anxiety. 375 high students (193 males, 182 females) aged 15-18 were selected by random c...

F1 hybrids in Arabidopsis and crop species are uniform and high yielding. The F2 generation loses much of the yield advantage and the plants have heterogeneous phenotypes. We generated pure breeding hybrid mimic lines by recurrent selection and also selected a pure breeding small phenotype line. The hybrid mimics are almost completely homozygous with chromosome segments from each parent. Four p...

The aim of this study was to develop a new genetic evaluation model to estimate the genetic merit of boars for growth based on 1) performance of their crossbred progeny fattened in the test station and 2) their own performance or those of relatives from the on-farm testing system. The model was a bivariate random regression animal model with linear splines and was applied to Piétrain boars from...