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Design and investigation on antimicrobial properties for novel chitosan based active food packaging

Aydin Berenjian ^{1, *}, Alireza Ebrahiminezhad ², Rachel Southee ¹, Hoda Jafarizadeh-Malmiri³

^1.                     School of Engineering, Faculty of Science and Engineering, The University of Waikato, Hamilton, New Zealand

^2.                     Department of Medical Biotechnology, School of Medicine, Fasa University of Medical Sciences, Fasa, Iran

^3.                     Department of Chemical Engineering, Sahand University of Technology, Tabriz, Iran

aydin.berenjian@waikato.ac.nz

Abstract: Food packaging has attracted a great deal of attention in for sustainable food industry. In the present study, we aimed to develop a chitosan based packaging film and evaluate its ability to inactivate Salmonella enterica both in vitro and in actual tests. No inhibition effect on the growth of Salmonella enterica was observed within the investigated conditions. The antimicrobial effect of chitosan film is found to be significantly dependent on the ultraviolet A (UVA) light intensity. The surviving cell numbers of Salmonella enterica on the film decreased 4 log and 0. 5 log CFU/ml after 3 hours using 20 W daylight fluorescent bulbs. In addition, lettuce was investigated to further evaluate the effect of new packaging system. The results show that the chitosan film could slightly reduce the microbial contamination on the surface of solid food product and thus reduce the risks of microbial growth.

[Berenjian A, Ebrahiminezhad A, Southee R, Jafarizadeh-Malmiri H. Design and investigation on antimicrobial properties for novel chitosan based active food packaging. Rep Opinion 2015;7(7):1-3]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 1

doi:10.7537/marsroj070715.01

Key words: Chitosan; Salmonella enterica; Antimicrobial packaging film

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Nutrient Analysis Of Compost And Vermicompost And Their Impact On Growth Of Cicer arietinum

Sangeeta Madan ^{1, *}, Shalika Rathore ¹

^1.  Department of Environmental Sciences, Gurukul Kangri University, Haridwar 249401, India

Snmadan21@gmail.com, shalikarathore13@gmail.com

Abstract: The study was aimed to evaluating the nutrient availability and effect of compost and vermicompost on the growth of Cicer arietinum. Nutrient analysis showed that pH of compost was higher than that of vermicompost and water holding capacity is lower than vermicompost. While all other nutrients like nitrogen, phosphorus, organic carbon, exchangeable calcium, exchangeable magnesium and organic matter were higher in vermicompost. Thus it is more nutrient rich and cheap organic manure. The experiment was set up with two concentrations (20% and 40%) of compost and vermicompost and in triplicates of each. Soil treatment was taken as control. The obtained results from present research indicated that application of vermicompost at 40% concentration had significant improving effects on healthier growth of plants. The seeds sown in vermicompost (20 and 40% concentration) showed higher germination percentage. Root shoot length, fresh shoot and root biomass, dry weight of root and shoot, total chlorophyll and carotenoids were higher in 40% vermicompost treatment. Thus vermicompost is an effective amendment to soils for improving soil characteristics, biological properties and the growth of crop plants by increased microbial biomass and activity and sustained supply of macro nutrients.

[Madan S, Rathore S. Air Pollution Tolerance Index and Anticipated Performance Index of Selected Plant Species in Haridwar City, India. Rep Opinion 2015;7(7):4-8]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 2

doi:10.7537/marsroj070715.02

Key words: compost; carotenoids; nutrients; total chlorophyll; vermicompost

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The survey of sales agency agreement

Behroz Sharifi, Dr mohammad Hadi Saei

Department of science and Research Branch, Islamic Azad university, M,A, thesis on private law, Qazvin, Iran

Abstract: The law of agency is an area of commercial law dealing with a set of contractual, quasi-contractual and non-contractual fiduciary relationships that involve a person, called the agent, that is authorized to act on behalf of another (called the principal) to create legal relations with a third party An agency relationship may be implied from the words and conduct of the parties and the circumstances of the case evidencing an intention to create the relationship irrespective of the words or terminology used by the parties to characterize or describe their relationship. Accordingly the main challenge of this research is trying to answer some issues that they consist of examine the nature of mandate, All kinds of deceit and fraud in the mandate and explain the nature of and scope of agency arrangement and the examine of the nature of irrevocable power of attorney At the end of the study determine that according to jurists the conveyance of certain contract is permissible following another contract on the other hand, The criteria for diagnosis of the nature of the agency arrangement is not nothing more than the will and intention of the parties to the contract.

[Behroz Sharifi, Dr mohammad Hadi Saei. The survey of sales agency agreement. Rep Opinion 2015;7(7):9-18]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 3

doi:10.7537/marsroj070715.03

Key words: agency, Permission, succession, agency arrangement

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Application of Two SIRMOD (SM) and SRFR (SF) Software in Simulation of Various Stages of Border Irrigation

Mousavi, S.M.S. ¹ and Boroomand-Nasab, S.²

^1. Ms Student, Irrigation Dept., Islamic Azad University, Ahwaz, Iran.

^2. Professor, Irrigation Dept., Islamic Azad University, Ahwaz, Iran.

boroomandsaeed@yahoo.com

Abstract: Given lesser energy consumption and required equipments, surface irrigation systems have is largely wide in irrigated fields. However, the simulation process of these systems has some specific complexities which has led to the development of several models such as hydrodynamic, kinematic wave, zero inertia and volume balance for optimal designing and managing surface irrigation. The main purpose of this research is to evaluate the results obtained from simulation of models present in SIRMOD (SM) and SRFR (SF) software through field information. This research was done in a four-section in the experimental field of university of Agriculture and Natural resources of Ramin (Khuzestan Province) and it was irrigated five times. The results of evaluations indicated that the "wave "Kinematic model has provided more acceptable results for "advance stage" and "infiltration process" in SM software (with respectively 8 and 4% of relative error) and therefore, it can be recommended for the conditions of the studied area and the surface irrigation of the "open-end border" type. Also for the regression stage, although the SF-KW model has better results (4% of relative error in contrast with 14%), given the relative advantages of SM software, and importance of prediction of infiltration process and moisture distribution of water in soil, this expectation is negligible in the ultimate selection.

[Mousavi, S.M.S. and Boroomand-Nasab, S. Application of Two SIRMOD (SM) and SRFR (SF) Software in Simulation of Various Stages of Border Irrigation. Rep Opinion 2015;7(7):19-25]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 4

doi:10.7537/marsroj070715.04

Keyword: Surface Irrigation, Border Irrigation, Regression, Advance, SIRMOD, SRFR

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The relationship between and intellectual human capital with innovation in Yazd tax administration

Ali Reza Zare

Department of Public Administration, Yazd science and Research Branch, Islamic Azad University, Yazd, Iran.

Abstract: Nowadays, with the development of information technology and knowledge in the global economy, organizations are located in an environment that is inevitably driven and win in the competitive world of survive knowledge, in their dedication to their intangible assets. Modern economics has an important role in the dramatic increase in the importance of intellectual capital. The aim of this study was to investigate the impact of intellectual capital and its components, namely human capital, customer capital structure of venture capital on staff innovation and determination of the relative amounts of each dimensions in anticipation of organizational innovation in the organization's tax affairs and Finance. The study in term of aim is objective and the data collection is descriptive survey and its population is Tax Administration staff Yazd. The results suggest that human capital has an impact on innovation employees Yazd Tax Affairs. The results showed that capital structure has impact on innovation employees In Yazd Tax Affairs. continued it became clear that relational capital effect on innovation employees Yazd Tax Affairs.

[Ali Reza Zare. The relationship between and intellectual human capital with innovation in Yazd tax administration. Rep Opinion 2015;7(7):26-31]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 5

doi:10.7537/marsroj070715.05

Keywords: relationship, intellectual human capital, innovation, Yazd tax administration

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Assessment of the Capacity of Infill Development in Rural-Urban Deteriorated Fabric (case study: Naeemabad, Yazd, Iran)

Hamidreza Sheidabaghdadabad (corresponding author)¹, Pooyan Shahabian ²

^1-MA of urban planning, Urban Planning Department, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

^2-Assistant Professor, Urban Planning Department, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

Abstract: Following the outer expansion of cities, rural habitats, which are in the course of this development, gradually take urban features and are considered as neighborhoods of cities. In this study, these villages are known as the "village-city". Examples of these rural-urban textures can be seen in the city of Yazd, whose number reaches. One of these villages is Naeem Abad which experienced transformations in its normal course of operations during its merge with Yazd. In addition, access and physical problems caused issues for this village-city such as wear-out. Like other rural-urban textures, this texture has significant levels of agricultural lands, gardens and arid, abandoned lands. For example, more than 30 percent of the lands of the Naeem Abad village-city is composed of arid lands. Given above, it can be said that the main goal of this study is to measure infill development of the Naeem Abad old texture. To this end, after reviewing relevant literature and selecting the infill development program as a theoretical approach and considering the lands in the Naeem Abad old texture as infill levels and identifying the study scope and its lands, using the study criteria and indicators, the development capacity of the said lands is analyzed using Analytical Hierarchy Process (AHP) in the GIS environment. The results of this study are: (1) Effective indicators in measuring infill development in the rural-urban old textures fall in functional, physical, social, economic and managerial criteria. By preparing the map for each effective indicator and criterion in assessing the development capacity of lands in the rural-urban old texture and overlaying them by applying the calculated weight with the AHP method according to expert opinions, we can obtain a map that is indicative of development priority in the lands of this texture. (2) The development of Naeem Abad village-city, with the infill development approach, makes a part of the urban texture sustainable, while preventing outer and dispersed extension of the city.

[Hamidreza Sheidabaghdadabad, Pooyan Shahabian. Assessment of the Capacity of Infill Development in Rural-Urban Deteriorated Fabric (case study: Naeemabad, Yazd, Iran). Rep Opinion 2015;7(7):32-42]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 6

doi:10.7537/marsroj070715.06

Keywords: capacity measurement, infill development, village-city, old texture

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Provide the infill development strategies in the urbanvillage worn-out tissue by using SWOT Technique (case study: Naeemabad, Yazd, Iran)

Hamidreza Sheidabaghdadabad (corresponding author)¹, Pooyan Shahabian²

¹MA of urban planning, Urban Planning Department, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

²Assistant Professor, Urban Planning Department, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

Abstract: Following widespread and outer developing cities, rural habitation that are placed in course of development gradually are adopted civic features and are account for as sector of city, in this research are remembered from this villages as city- village. The sample of this city-village can found in Yazd that number of this village are 17 village. One of this villages is Yazd Naeim Abad that in running incorporating this village in Yazd are created changes in performance and normal life procedure in this village. Beside of this problem, skeleton problems and accessing this textures has been creating problems such as wearing for this city-village. This city –village texture such as other city village textures are possessed from significant levels of agriculture land and gardens and uncultivated and derelict lands, for example, more than 30% from Naeim Abad city village are formed uncultivated lands. In regard to what are explored can say main present research aim is providing inter increase development guidelines in Yazd Naeimabad civic-village worn texture using SWOT technique, in this line, after literature study related to issue and understanding its lands and studies limitation with inter software approach are come to weakness and strength points and opportunities and available threat in Naeimabad and in proceeding, we are discussing guidelines using SWOT technique. With regard to what in recent study are discussed about integrated villages in cities, we can said that peripheral villages insertion to city have negative and positive impacts for village and also for city. However, this issue is effort clear in order to realization consistency in city-village textures and exploitation from them for developing inter-increase, of course, it is not doubt that accessing to effective guidelines in order to developing inter-increase this civic textures needed extensive and precise study, but we can find with analyzing texture features and inferring available potentials and limitations on them to their role rate in developing inter-increase and in line of this work, we can represent guidelines and procedures.

[Hamidreza Sheidabaghdadabad, Pooyan Shahabian. Provide the infill development strategies in the urbanvillage worn-out tissue by using SWOT Technique (case study: Naeemabad, Yazd, Iran). Rep Opinion 2015;7(7):43-52]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 7

doi:10.7537/marsroj070715.07

Keywords: guidelines, developing among-increase, civic –village, wear texture, SWOT

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Application of Multi Criteria Analysis Technique in Surface Water Quality Management

M.A. Reda¹, Samia Abou El- Ftouh Mohamed², P.H.S. Riad³, H.A. El Gammal⁴, M.H. AbdelRazik⁵, M.M. Nour El Deen⁶

^1.Greater Cairo Water Company, 42 Ramsis Street, 11511, Cairo, Egypt.

^2.Assistant Professor of Irrigation and Hydraulic Dept., Faculty of Engineering, Ain Shams University.

^3.Assistant Professor of Irrigation and Hydraulic Dept., Faculty of Engineering, Ain Shams University.

^4.Associate Professor, National Water Research Center, Ministry of Water Resources and Irrigation

^5.Professor of sanitary and environmental Dept., Faculty of Engineering, Ain Shams University

^6.Professor of Irrigation and Hydraulic Dept., Faculty of Engineering, Ain Shams University

Abstract: The population growth, economic development, with the consequent anthropogenic activities in Egypt and global climate change pose to reduce the quality trends of surface water resources. The limited amounts of rainfall make the country dependent mainly on the Nile River. The management of river water quality is a major environmental challenge. Cairo, sits on the River Nile south of the Mediterranean Sea, just upstream of the point where the river widens into the Delta. Cairo has an average reach length along the river about 50 km (from Km 900 to km 950 Referenced to Aswan High Dam). This research study area covers Cairo governorate along the River Nile, bounded by El Saff town at Km 877.00 from the South and El Kanater town at Km 953.00 from the North. This area is of particular importance in the study of surface water quality because; industrial and municipal wastes, agricultural and run-off from developing areas were mixing with river flow and surrounding water body thereby deteriorating the water quality. This study mainly aims to develop a framework based on Multi Criteria Analysis (MCA) for management water quality upstream Cairo drinking plants and control the pollution sources. The collected data were utilized in three phases of analysis. In the first phase water quality indices (WQIs) were calculated using Canadian Water Quality Index (CWQI). In the second phase, mathematical model (MIKE11 model) developed by Danish Hydraulic Institute (DHI), Denmark) was formulated to simulate WQ parameter. This model was calibrated and used to simulate different scenarios to improve study reach water quality. In the third phase, an integrated evaluation framework is developed using analytical hierarchy process of MCA that takes four indicators into account; technical, environmental, economical and socio-community for evaluation and ranking various water quality management scenarios. The developed MCA framework show that there is significant value of such framework in providing information and input for different decision-making levels. MCA results for different scenarios showed that the water quality management scenario focusing on treatment of DWPs sludge is the most convenient scenario.

[M.A. Reda, Samia Abou El- Ftouh Mohamed, P.H.S. Riad, H.A. El Gammal, M.H. AbdelRazik, M.M. Nour El Deen. Application of Multi Criteria Analysis Technique in Surface Water Quality Management. Rep Opinion 2015;7(7):53-66]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 8

doi:10.7537/marsroj070715.08

Keywords: Surface Water, CWQI, MIKE 11, Drinking Water Plants, MCA

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Trividaite?...(“Proto Dravidian”)

M. Arulmani, B.E.; V.R. Hema Latha, M.A., M.Sc., M. Phil.

Abstract: Sir “CHARLES DARWIN” have already made his theory that Human ancestor descended from common origin of “APE RACE”. This scientific research focus that “TRIVIDAITE” (Thiri Vikadan) shall be considered as largest “Single human race” lived in “Post Ancient India” say 2,50,000 years ago. Trividaite shall also mean by author as “PROTO DRAVIDIAN”. The Trividaite race shall mean “THREE GROUPS” having cultural belief of “VAINAVAISM” (say “ACHARYA GROUP”, “DASAN GROUP”, “NATHAN GROUP”). Hence they shall called as “Trividaite”. “SIVAISM” shall be considered as Philosophy evolved at later period say 1,00,000 years ago when SUN emits first rays on the earth planet. This research further focus that the “Human origin” on “Earth Planet” considered descended from “MARS PLANET” when “EARTH GRAVITY” formed in the universe during “Dark Age”. The Human ancestors lived in Mars Planet shall be considered as “DEVAS” belong to “Angel race”. The Angel race shall be considered as “Natural Population” creahed through J-RADIATION” by supernatural person called by author as “THEN MALAIYAN” (or) “THANTHAI PERIYAR”.

Then malaiyan shall also be considered as “ATHEIST” as he is the supreme God and “NO MORE GOD”. Devas shall mean highly “Ethical” and having belief in “BRAHMAISM”.

[M.Arulmani, B.E.; V.R.Hema Latha, M.A., M.Sc., M.Phil.. Trividaite?...(“Proto Dravidian”). Rep Opinion 2015;7(7):67-73]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 9

doi:10.7537/marsroj070715.09

Keywords: CHARLES DARWIN; human ancestor; APE RACE; scientific research; TRIVIDAITE; VAINAVAISM; BRAHMAISM

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Discriminant analysis to identify the farmers for develop the sprinkler irrigation systems in Iran

Piraiesh, Abotaleb¹. Ebrahimi, Mohammad sadegh and Abedi-Koupai, Jahangir³

^1-MSc Student, Dept of Rural Development, Collage of Agriculture, Isfahan University of Technology.

^2-Assistant Professor, Dept of Rural Development, Collage of Agriculture, Isfahan University of Technology, (ebrahimi_ms@cc.iut.ac.ir).

^3-Professor, Dept of water Engineering, Collage of Agriculture, Isfahan University of Technology, (koupai@cc.iut.ac.ir).

Abstract: The effective and sustainable use of water for agriculture has become a global priority requiring urgent and immediate solutions in view of intensifying competition. Water resource development is imperative as regards sustainable agriculture in Iran. The research was conducted to a survey study and the statistical population was the farmers who use the sprinkler irrigation systems in Behbahan county in Iran (N= 150). Using questionnaire the necessary data were collected. After conducting a pilot study for each structure the reliability of questionnaire was calculated by Cronbach Alpha coefficient for different sections calculated more than 0.7. The result of research showed that variables such as: desire to lend and risk, receiving the knowledge of the channels of mass communication, having the awareness about the quality of components, existing laws and credit institutions was the most important indicators that could be discriminated the two groups of farmers (reducer and developer) to use of sprinkler irrigation systems.

[Piraiesh, Abotaleb. Ebrahimi, Mohammad sadegh and Abedi-Koupai, Jahangir. Discriminant analysis to identify the farmers for develop the sprinkler irrigation systems in Iran. Rep Opinion 2015;7(7):74-77]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 10

doi:10.7537/marsroj070715.10

Keywords: Discriminant analysis, Sprinkler irrigation, Iran

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Effect of Silver Nanoparticles and silver hydroxyapatite nanoparticles on Color and Fracture Strength of Dental Ceramic.

Cherif A Mohsen^*, Manal R. Abu-Eittah^**, Raiesa M M Hashem^***

* Professor & Chairman, Crown & Bridge Department, Faculty of Dentistry, Minia University.

**^. Associate Professor, Crown and Bridge Department, Faculty of Dentistry, Minia University.

***Assistant lecturer, Crown & Bridge Department, Faculty of Dentistry Minia University, B.D.S , M.Sc., Minia University

Abstract: Aim of the study: investigation of the Effect of Silver Nanoparticles and silver hydroxyapatite nanoparticles on Color and Fracture Strength of Dental ceramic. Materials and Methods: Silver nanoparticle and silver hydroxyapatite nanoparticles of 40ug/ml concentration was added to Dental porcelain in a ratio 1:100 and manipulated by conventional method. A total of 30 samples were constructed. They were divided into 3 groups (10 samples each), group I without any modification, group II silver nanoparticles modified porcelain samples and group III silver hydroxyapatite modified porcelain samples. Then each group was subjected to color change test and fracture strength test (5 samples each). Color change was tested using a vita easy shade apparatus while fracture strength was measured using universal testing machine. Results were tabulated and statistically analyzed. Results: group II demonstrated higher fracture strength (30.3 ± 0.3 Mpa) than control group (group I) (25.9 ± 0.5Mpa). Whereas, group III showed lower fracture strength values (17.5 ± 1.5 Mpa) in comparison with the control group (25.9 ± 0.5Mpa). There was an increase in the lightness of group III (mean ∆L = 16.1) which created lighter samples than control, whereas there was a decrease in the lightness (mean ∆L = -24.9) in group II which created darker samples than control group. Conclusions: The addition of silver nanoparticles have been increased the fracture strength of dental ceramic. 2- The addition of silver hydroxyapatite nanoparticles have been decreased the fracture strength of dental ceramic. 3- Addition of silver nanoparticles and silver hydroxyapatite nanoparticles affected the color of dental ceramic adversely.

[Cherif A Mohsen, Manal R. Abu-Eittah, Raiesa M M Hashem. Effect of Silver Nanoparticles and silver hydroxyapatite nanoparticles on Color and Fracture Strength of Dental Ceramic. Rep Opinion 2015;7(7):78-82]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 11

doi:10.7537/marsroj070715.11

Key Words: Silver nanoparticles, silver hydroxyapatite, color, fracture strength, dental ceramic.

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The antibacterial and antifungal effect of Silver Nanoparticles and silver hydroxyapatite nanoparticles on Dental Ceramic

Cherif A Mohsen^*, Manal R. Abu-Eittah^**, Raiesa M M Hashem^***

* Professor & Chairman, Crown & Bridge Department, Faculty of Dentistry, Minia University.

**^. Associate Professor, Crown and Bridge Department, Faculty of Dentistry, Minia University.

***Assistant lecturer, Crown & Bridge Department, Faculty of Dentistry Minia University, B.D.S, M.Sc., Minia University

Abstract: Aim of the study: investigation of the antibacterial and antifungal effect of silver nanoparticles and silver hydroxyapatite nanoparticles on Dental Ceramic. Materials and Methods: Silver nanoparticle and silver hydroxyapatite nanoparticles of 40ug/ml concentration was added to dental porcelain in a ratio 1:100 and manipulated. A total of 45 samples were constructed and classified into three groups (15 samples for each). Group 1(Control group containing samples without any modification), Group II (silver nanoparticles modified porcelain samples) and Group III (silver hydroxyapatite nanoparticles modified porcelain samples). Samples were inserted in the Petri dishes against each type of the microorganism, (Escherichia coli (gram –ve bacteria), staphylococcus aureus (gram +ve bacteria) and candida albicans (yeast)) 5 samples for each. The colonies forming units, CFU were counted after 7 days. Results were tabulated and statistically analyzed. Results: group II and III exhibited antimicrobial effect toward gram-negative (E. coli), gram-positive (S. aureus) as well as to the yeast (C. albicans). Where the microbial percentage inhibition in group II was (68.5 ± 9.5 for staph. aureus, 81.0 ± 3.7 for E. coli, 70.9 ± 9.3 for C. albicans) and that for group III was (68.4 ± 5.8 for Staph. aureus, 79.4 ± 3.8 for E. coli, 70.1 ± 6.0 for C. albicans). The effects of the tested groups (II and III) were more pronounced on E-coli than staphylococcus aureus. Conclusion: The addition of silver nanoparticles and silver hydroxyapatite nanoparticles to porcelain was proved to be a very effective method in inhibition of bacterial growth via decreasing the colonizing activity, and reduced much the size of the very few, formed colonies. The antibacterial effects of both tested materials were more pronounced on gram –ve than gram +ve bacteria.

[Cherif A Mohsen, Manal R. Abu-Eittah, Raiesa M M Hashem. The antibacterial and antifungal effect of Silver Nanoparticles and silver hydroxyapatite nanoparticles on Dental Ceramic. Rep Opinion 2015;7(7):83-88]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 12

doi:10.7537/marsroj070715.12

Key Words: Silver nanoparticles, silver hydroxyapatite, anti-bacterial materials, dental ceramic

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The stock market, trade liberalization and economic growth in member countries D8: analysis based on the panel co-integration approach

Fatemeh Etemad Moghaddam¹ (corresponding author), Zahra Parsaeian²

^1,2 Department of Economic, Yazd science and Research Branch, Islamic Azad University, Yazd, Iran.

Abstract: The relationship between financial development and economic growth is one of the most important issues in the economy. In the present study we have tried to examine effect of banking development, trade liberalization on economic growth in Islamic countries of group D8 for the period 2012-1993. The empirical analysis is based on panel unit root tests, tests for cointegration panel and estimation of long-term relationships cointegration panel are by estimate the dynamic ordinary least squares (DOLS). The results suggest that there is cointegration long-term relationship between stock market indices, trade liberalization and economic growth in these countries. Stock market, considering the variables of the total value of shares traded to gross domestic product and Current market value of the stock to GDP has a positive and significant impact on economic growth of D8 countries, while the impact of trade liberalization is pointless.

[Fatemeh Etemad Moghaddam, Zahra Parsaeian. The stock market, trade liberalization and economic growth in member countries D8: analysis based on the panel co-integration approach. Rep Opinion 2015;7(7):89-95]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 13

doi:10.7537/marsroj070715.13

Key word: The stock market, trade liberalization, economic growth, panel co-integration, DOLS.

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Assessing and ranking the barriers and problems of implementation of VAT in Yazd manufacturing companies by using the elctre techniques

Fatemeh Ahmadi Eslamlo¹, Seyed Mahmmoud Zanjirchi² (corresponding author)

^1,2 department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

Abstract: The aim of this research is evaluation and ranking of problems in value added tax running in production companies in Yazd. The methodology was usable and it was correlated by the research. We collected data by using questionnaire and scaling method. Statistical societies are experts about value added tax in Yazd and we used available judicial sampling. We collected 34 reasonable samples and analyzed data by Electra method. The ranking showed that these items were more effective and they had more importance in correct running of value added tax: (1) Lack of using of surtax and tax relief in running stage. (2) High tax breaks, large time of tax maturity until levy. (3) Tax incentive insufficient or tax exemption. (4) Tax gapping, inequity identify. (5) Existence of unreal companies. This research can be valuable for experts and the government by presenting of beneficial data in financial area (value added tax). Also, it presents some suggestions about improving and more effective in results.

[Fatemeh Ahmadi Eslamlo, Seyed Mahmmoud Zanjirchi. Assessing and ranking the barriers and problems of implementation of VAT in Yazd manufacturing companies by using the elctre techniques. Rep Opinion 2015;7(7):96-101]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 14

doi:10.7537/marsroj070715.14

Keywords: Experts, Client's lack of knowledge, Value added tax, Taxpayer

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Evaluation affecting criteria on VAT in Yazd production Companies

Fatemeh Ahmadi Eslamlo ¹, Seyed Mahmmoud Zanjirchi ² (corresponding author)

^1,2 Department of  Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

Abstract: The aim of this research is evaluation and ranking of problems in value added tax running in production companies in Yazd. The methodology was usable and it was correlated by the research. We collected data by using questionnaire and scaling method. Statistical society are experts about value added tax in Yazd and we used available judicial sampling. We collected 34 reasonable samples and analyzed data by Electra method. The ranking showed that these items were more effective and they had more importance in correct running of value added tax: (1) Presenting of unreal declaration for tax evasion and prolongation of tax collection. (2) Denial factor by some companies causes of identifying and tax evasion. (3) Clients isn't aware about their rights. (4) Existence of unreal companies. This research can be valuable for experts and the government by presenting of beneficial data in financial area (value added tax). Also, it presents some suggestions about improving and more effective in results.

[Fatemeh Ahmadi Eslamlo, Seyed Mahmmoud Zanjirchi. Evaluation affecting criteria on VAT in Yazd production Companies. Rep Opinion 2015;7(7):102-107]. (ISSN: 1553-9873). http://www.sciencepub.net/report. 15

Keywords: tax evasion, Electra method, Value added tax, Taxpayer

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