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...

abstract: introduction: nitric oxide (no) is a retrograde messenger in hippocampal synaptic plasticity which involves in learning and memory processes. previous studies revealed that hippocampal pyramidal cells contain no synthase (nos) enzyme which produce no and could be a promising target to evaluate the role of no in brain cognitive functions. so in this study, using nos inhibitor (l-name),...

Although much has been learned about the role of the amygdala in Pavlovian fear conditioning, relatively little is known about an involvement of this structure in more complex aversive learning, such as acquisition of an active avoidance reaction. In the present study, rats with a pretraining injection of the N-methyl-D-aspartate (NMDA) receptor antagonist, 2-amino-5-phosphonopentanoic acid (AP...

introduction: previous studies have shown that sesame oil affects memory and learning. in the present work, effect of a diet containing 10% sesame oil used during pregnancy was evaluated on short-term passive avoidance learning of offspring rats by shuttle box. methods: female wistar rats were divided into 2 groups (n = 9 each group). control group consumed regular diet during pregnancy and the...

BACKGROUND Ketamine is intravenous anaesthetic with NMDA-glutamate receptors mechanism of action. MATERIAL AND METHODS Male Wistar rats were treated with saline (group A) or 10, 15 or 20 mg/kg of ketamine (groups B, C and D, respectively). For active avoidance test an automatic reflex conditioner was used. The observed variables were number of avoidances, escapes and intertrial crossings. Ste...

Introduction: Neurohormones like testosterone and estradiol have an important role in learning and memory. The hippocampus is essentially involved in learning and memory, and is known to be a target for estradiol actions. Estrogen receptors (ERs) are highly expressed in CA1 of rat hippocampus, and mediate the effects of estrogen on learning and memory. Estradiol receptor belong to a family ...

In humans and animals cognitive training during childhood plays an important role in shaping neural circuits and thereby determines learning capacity later in life. Using a negative feedback learning paradigm, the two-way active avoidance (TWA) learning, we aimed to investigate in mice (i) the age-dependency of TWA learning, (ii) the consequences of pretraining in childhood on adult learning ca...

Introduction: Previous studies have shown that sesame oil affects memory and learning. In the present work, effect of a diet containing 10% sesame oil used during pregnancy was evaluated on short-term passive avoidance learning of offspring rats by Shuttle box. Methods: Female Wistar rats were divided into 2 groups (n = 9 each group). Control group consumed regular diet during pregnancy and...