Income tax is one of the most important costs of companies and it is usually considered as a cost that should not be paid. One of the most noticeable and influential factors in tax avoidance is corporate ownership structure. With an emphasis on institutional ownership and its types in this paper, it is attempted to measure the effect of this ownership and its types on corporate tax avoidance. F...

it is well established that the active continuous recovery is preferred to passive recovery. but the active period of this recovery is long (20-60 minutes) and the intensity is not controlled. furthermore, most severe trial exercises need short-term active recovery for better performance so that the athletes can return more rapidly to their normal state and more desirable performance. however, ...

This paper deals with the study and comparison of passive and active landing gear system of  the aircraft and dynamic responses due to runway irregularities while the aircraft is taxying. The dynamic load and vibration caused by the unevenness of runway will result in airframe fatigue, discomfort of passengers and the reduction of the pilot’s ability to control the aircraft. One of the objectiv...

Introduction: Exposure to 3, 4- methylenedioxymethamphetamine (MDMA) could lead to serotonergic system toxicity in the brain. This system is responsible for learning and memory functions. Studies show that MDMA causes memory impairment dose-dependently and acutely. The present study was designed to evaluate the chronic and acute effects of MDMD on spatial memory and acquisition of passive avoid...

Objective. To study the effect of immunomodulators on learning and memory and on cholinergic receptor sensitivity. Methods. Animals were initially treated for a period of 8 days with cyclosporine/levamisole/saline. They were then subjected to passive avoidance training and 48 hrs later, the retention test for the passive avoidance task was conducted. Twenty-four hours after the retention tests ...

In this work we present a new family of options (mirror options) specially crafted to satisfy the necessities of aggressive speculators. The main ideas behind mirror options are: 1) A product that can be adjusted by the holder to agree with his/her market view at any time during its life. 2) The holder’s right to make an arbitrary number of those adjustments without penalizing costs. After defi...

Dear Editor, Hospitalisation, especially for a tobacco-related illness, may render patients to be more receptive to smoking cessation efforts by increasing their perceived vulnerability. The hospital setting also increases the contact time that patients have with the healthcare professionals. In addition, hospitals are generally smoke-free to protect patients and staff from passive smoking. Pat...

Design of energy-efficient access networks has emerged as an important area of research, since access networks consume 80 − 90% of the overall Internet power consumption. TWDM-PON is envisaged to be one of the widely accepted future access technologies. TWDM-PON offers an additional opportunity to save energy at the OLT along with the existing energy-efficient ONU design. In this paper, we focu...

A colour design tool targeted at both unskilled consumers and professional designers is currently under development, on the basis of psychophysical studies into semantic associations of colour, the cultural influences and colour harmony. From experimental results for single-colour associations, 3 underlying factors were identified: “warm-cool”, “heavy-light” and “active-passive”, which were fou...