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Since at the present time, one of the major revenues of the government are from taxes, realizing the amount of tax revenues and making decisions of policies likely to enhance earnings in proper times with considering the tax current value is very important. According to the Markov chain method capabilities in understanding the possible random processes and dynamic programming methods, in this article, combination of these two methods with using information from income tax firms in the country in 1384-88 were used to represent a suitable pattern for discount in tax policy. Results showed that according to the prior data periods, the amount of non-received tax revenue was 3926 billion Rials. With 2% discount to customers and the tax received current value, it proceeded to 4511 billion Rials. In this way, the discount- index was determined for each year. As the process of tax revenues is also a transition period, paying taxes during the 12- month- period and the discount based on the tax current value were taking into consideration. The current value of future tax -cash flows during this period was equivalent to 16,034 billion Rials. Finally, using dynamic programming, the break event point of tax discount index was determined. Accordingly, in this manner, if the value of discount was less than 22%, the optimal policy for the government to increase the value of the received tax would be not to give discount to the customers and if the discount factor was over 22%, the favorable government policy would be providing discount to customers.

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In this paper, the internal inversion process of metallic cylindrical shells under dynamic axial loading is investigated experimentally and numerically. Experimental tests are performed on the steel tubes in a gas gun and the required force for internal inversion is obtained using the measurement system of impact loadings. Also, numerical analysis is carried out by the finite element software ABAQUS and the accuracy of simulated models are validated with the experimental results. In this paper, all geometrical properties of the tubes and die are assumed to be constant and the effect of the projectile mass and velocity is investigated on the shortening and energy absorption of the tubes which are affected by axial impact in the internal inversion process. Therefore the projectile is shot directly to the specimen with different masses and velocities. It is observed that if the projectile mass remains constant, increasing in the impact velocity has almost no effect on the constant inversion load and just increase the tube displacement but if the impact velocity remains constant, increasing the amount of projectile mass causes increasing in the constant inversion load besides of increasing in tube displacement. Comparing the results of numerical simulations with the experimental results shows a good agreement between them.

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In this paper, in order to build T shaped tube by hydroforming method, the drop hammer system is used which leads to the hydrodynamic load. To form the first piece as the die configuration, the hydraulic internal pressure and axial feeding is required, and in the study of this process a source of energy should be used in two ways. According to mentioned load path, the die designed to get the impact of free fall weight by pistons on the die, and it makes the hydraulic pressure. by putting the punches on both sides of the tube, axial feeding takes place with receiving the hydraulic pressure of Intermediate fluid, and the internal pressure provides with transmission the fluid from the middle hole of the punches. It is worth noting that copper and aluminum tubes have been analyzed in experimental tests. To check the numerical analysis of final pieces and improve the quality of shaping, the finite element software ABAQUS is used. The simulation model of forming T shaped tube has been evaluated dynamically by considering the effect of strain rate and mechanical properties of tube material. The results of tests show that to have favorable deformation, all the input parameters such as the kinetic energy, fluid column, sealing, Lubrication, gender and the thickness of tube should be proportional together. Also in this study, the height of the bulge has been analyzed due to the thickness distribution, axial displacement and surface embrace.

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Electrospray is an atomization method which produces monodisperse and fine droplets by applying a high potential difference between a nozzle and a counter electrode. Therefore liquid meniscus shows different behaviors when flow rate or applied voltage varies in the electrospray method. Here we report experimental study of these modes based on observation of the liquid meniscus shape emitted from the nozzle. The formation of different modes is reported and forces acting on the meniscus in each mode is discussed. In this work classification of electrospray modes is reviewed for wide range of flow rates, between 0-80 ml⁄h, and voltage, between 0-8.5 kV. Electrospraying of ethanol is studied as a promising clean fuel for wide range of voltages and flow rates. Formation of dripping, sibling, spindle, micro spindle, intermittent cone jet, oscillating Jet, precession, cone-jet, multi jet, simple jet and ramified jet modes is observed. It should be noted that all of this study such as identification of mode shapes have been done according to taking photo from electrospray phenomenon by method of shadowgraphy, and this method has been done by using a high speed camera and a high resolution camera. In present configuration, for all of flow rates, there is the dripping and sibling mode for all of voltages which are lower than 3kV, for voltages between 3-4kV the spindle mode will be seen and for the voltages which are more than 5.5kV the multi jet mode will be observed. There are the other mode shapes for voltages between 4-5.5kV.

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In this paper, the behavior of cylindrical shells with uniform thickness and functionally graded thickness distributions subjected to axial quasi-static loading is investigated experimentally and subjected to axial impact is investigated experimentally and numerically. Steel cylindrical shells with uniform thickness and functionally graded thickness distributions have same inner diameter, length and weight. Cylindrical shells are impacted by the drop hammer apparatus and experimental axial force-time curves are obtained by using a load cell; in addition, impact simulations are done by Abaqus finite element software. The effect of thickness distributions on the shortening, energy absorption, buckling shape and axial force-time curve of cylindrical shells is investigated. It is found that for axial quasi-static loading, a change in thickness distribution of cylindrical shell is able to convert the buckling shape from mixed buckling (a combination of axisymmetric and diamond modes) to progressive buckling, also for axial impact loading, a change in thickness distribution of cylindrical shell can affect the number of complete folds. The studies also suggest that at same impact energy, functionally graded thickness distribution cylindrical shell compared with uniform thickness distribution cylindrical shell absorbs approximately the same energy with more shortening and transforms less mean load and peak load to under protected specimen, thus, functionally graded thickness distribution cylindrical shell is a better energy absorption specimen. It is found that there is a good agreement between the experimental and numerical results.

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Allusion is one of the oldest and most used rhetorical figures that enriches the semantic and linguistic beauty of poetry. However, in contemporary literature and poetry, the growth of literary knowledge and the development of literary criticism studies has led to variety and complexity of the use of this literary figure in poetry whose examination and analysis of structural delicacies and their mechanisms require more accurate studies with new approaches. Therefore, the present study seeks to investigate structure of Qur’anic-narrative allusions in poems collection of Shafiee Kadkani in a new approach through descriptive-analytical methods in order to find out based on which form techniques, Shafiee Kadkani has used Qur’an narrations in his poetic allusions and therefore, what types of allusion can be seen in his poems?
According to the results, Shafiee Kadkani is a poet who in his narrative- Qur’nic allusions has used different parts of famous and well-known Qur'anic stories innovatively with varied and complicated structural and artistic transgressions which has created different kinds of simile, structural, ironic, multi aspects, combinational, echoic, and Proper naming allusion in his poems

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Researchers are always attempt to produce bread with longer shelf life and high quality. Aware of the harmful effects of chemicals additives increased consumer tend to use natural additives. The aim of this project was the production of cake (wheat-millet) containing different levels of Persian gum or Zedu (0, 0.3, 0.6 and 1%). Viscosity of dough and moisture, specific volume, firmness, crust color and sensory properties were evaluated. Viscosity and moisture were increased by increasing of Persian gum in cake formulation. The sample containing 0.6% Persian gum had the lowest firmness and the highest specific volume, L^* and score of sensory properties. A* and b* values of samples containing gum did not have significant difference (P<0.05). Micro-structure of sample containing 0.6% Persian gum was compared by Micro-structure of blank (sample without Persian gum). The sample containing gum had uniformed structure compared to blank.
 

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Appraisal and calculate productivity of the industrial groups with applying of system dynamics approach in 1404 horizon. In this paper, industrial productivity was calculated in 1404 horizon with usage of system dynamics model. For this purpose, with regard to behavior of the effective variables and data of 1380 to 1388 years, the productivity model was designed and simulated.The result showed industrial productivity from 1380 to 1388 years always decreasing and this trend because increasing input production, will be continuing from 1389 to 1396 years, but from 1396 to 1404 horizon this trend will be increased. It should be noted that the productivity of the manufacturing process, labor productivity is lower fluctuation from than capital and energy. With regard to role of industrial productivity in value added, the appraisal of policy changes showed that increase of 1% annual productivity rate in industrial sector in 1404 with ratio to bas year, lead to increasing 3.5%.value added

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      Battle of the forms is a situation in which one party sends the other an offer based on their commercial standard terms or while negotiating, refers to the form that contains its general conditions, and the other party, instead of explicitly accepting the conditions within the sent form, would rather send the first offer or the form on which its general conditions have been written or refer to the form incorporating its own general conditions through negotiation. Then both parties would attempt to perform the contract, without clarifying which form’s conditions govern the contract. There are various perspectives in the national and transnational legal systems regarding whether basically there is possibility of concluding the contract in this case due to non-conforming offer and acceptance, or given the contract was concluded, what conditions would govern it. In this paper, the approaches of some national legal systems (England, France, China, U.S. and the Netherlands), as well as some international instruments, specifically the Principles ofEuropean ContractLaw and the UNIDROIT Principles of International Commercial Contracts have been examined with regard to the battle of the forms. To wrap up the points and discussions presented in this paper, the authors have deduced that, on the subject of the contract’s fate in the battle of the forms, the legal systems of England, France and China have complied with the traditional rule of “Last Bullet”; the legal systems of U.S. and the Netherlands have abided by the “First Bullet” rule, and the Principles ofEuropean ContractLaw and the UNIDROIT Principles of International Commercial Contracts have conformed to the “Knockout” rule.      

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Ultrasonic Assisted Magnetic Abrasive Finishing (UAMAF) is the combination of magnetic abrasive finishing (MAF) and ultrasonic vibrations to finish the surfaces in nanometer scale. In this work, the experimental setup for UAMAF was prepared to finish inner surface of tube workpiec. By using experimental setup, the effect of experimental parameters such as ultrasonic vibrations, mesh number, the type of abrasives (SiC and diamond) and finishing time has been investigated on the changes in the surface roughness of AL6061 tube workpiece. The experimental results showed that the use of ultrasonic vibrations has a significant effect on reducing the surface roughness. The changes in surface roughness increases with the mesh number from 90 to 800 and finishing time from 30s to 5 min. Among two types of abrasives, diamond showed the best performance in finishing. Optical microscopy images showed that the dominant finishing mechanism in MAF for coarse grains (with mesh size of 90 and 120) is two body and for fine grains (with mesh size of 220, 400 and 800) is three body. In UAMAF for both of the coarse and fine grains the dominant finishing mechanism is three body.

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Nowadays, the world is facing to increasing loss of fossil resources, energy crisis and environmental problems. On the other hand, diesel engines due to wide application in various sectors such as transport, agriculture, industry, etc., are the main sources of emissions and fuel consumption. Accurate measurement of fuel consumption and engine pollution is time-consuming and costly. Hence, the main objective of this study was to develop proper linear regression models of some important performance parameters of ITM285 tractor engine based on engine torque and engine speed. Experiments were carried out in 11 levels of primary engine speed (1063, 1204, 1346, 1488, 1629, 1771, 1818, 1913 and 2054 rpm) by 10 N.m steps of torque from zero (no load) to full load. The measured parameters include fuel consumption mass flow, exhaust temperature, instantaneous engine speed, maximum and mean exhaust opacities. Four different linear regression models were used to estimate the parameters. The results of regression models performance evaluation showed that quadratic model had the highest efficiency and the lowest RMSE for all parameters. The maximum and minimum effects of engine torque were on exhaust temperature and instantaneous engine speed, respectively; while, this result was completely reverse for primary engine speed. The results of regression models evaluation showed a high adaptation between the output of each model and the desired output. Also, the fuel mass flow and exhaust temperature were highly correlated to the maximum and mean exhaust opacity with correlation coefficients of 0.96 and 0.99, respectively.

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In seismic active zones, large mainshocks usually follow by numerous aftershocks. Because of the short time intervals between consecutive shocks, additional damage due to the accumulation of inelastic deformations from all sequences is increased and the structures that has been already damaged by the preceding shock collapse before any repair is possible. Moreover, despite the importance of seismic sequence phenomena on increased damage and the evidence of structural damage caused by the recent multiple earthquakes such as Nepal and Hindu-Kush (2015), most structures are designed according to the modern seismic codes which only apply a single earthquake on the structure in the analysis and design process. In this case, the structure may sustain damage in the event of the "Design earthquake", and this single seismic design philosophy does not take the effect of strong successive shocks on the accumulated damage of structures into account. For this reason, the effect of various parameters such as Peak Ground Acceleration, Magnitude, Shear Velocity Wave, Effective Peak Acceleration, Peak Ground Velocity, Epicentral distance, the time gap between first and second earthquakes, Period of reinforced concrete frames and etc, is examined on the damage of reinforced concrete frames under single and consecutive earthquakes. At first, six concrete moment resisting frames with 3, 5, 7, 10, 12 and 15 stories, are designed according to the Iranian Code of Practice for Seismic Resistant Design of Buildings (i.e. Standard No. 2800 guideline) and analyzed under three different databases with/without seismic sequences phenomena. For each database, single and consecutive earthquakes are selected according to Peak Ground Acceleration (PGA), Effective Peak Acceleration (EPA) and Peak Ground Velocity (PGV) criteria from Pacific Earthquake Engineering Research (PEER) and United States Geological Survey’s Earthquake Hazards (USGS) centers. At next step, in order to train the multilayer artificial neural networks with back-propagation learning algorithm, period of reinforced concrete fames (T) and some of earthquake features including PGA, PGV, EPA, magnitude (M), shear wave velocity in the station (Vs), epicentral distance (Epc) and time gap between consecutive earthquakes (Tg) as artificial neural network inputs and Park-Ang (1985) damage index - as the results of nonlinear dynamic analysis in OpenSees software and neural network target – are selected. For each database, 400 neural networks are designed with a different number of neurons in each hidden layer from 1 to 20 and ideal neural network is determined with the least value of Mean Square Error (MSE) and maximum value of regression (R) among all networks. Then, for considering the effect of input parameters on structural damage (Park – Ang 1985) caused by single and consecutive seismic scenario, the range and reference values for each group of input parameters – single and consecutive cases in each database – are chosen to be close to the median values and introduce to ideal neural networks and damage indexes are determined. The results show that structural damage caused by with/without seismic sequence scenario is more sensitive than other parameters to Magnitude and Acceleration for single earthquakes and the ratio of these parameters in the second shake to first for consecutive shocks.

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In this study numerical simulation of the flash furnace copper smelting, was carried out to investigate the pollutants formation in combustion of sulfide concentrates and ancillary fuels. This simulation was done with use of Eulerian framework for continuous phase flow field and Lagrangian approach for discrete phase particles. For modeling of combustion flow and applying turbulence effects on the rate of chemical reactions used the composition of Probability Density Function (PDF) and RNG, k-ε model. Due to the thermodynamically condition of flash smelting furnace, the combustion of sulfur which is exist in Concentrate particles occurs explosively and with high radiation. Calculation The effect of radiative heat transfer was done by the discrete ordinate method (DOM). The numerical simulation results show, under combustion conditions with extra air and in partly high temperatures (>1273K) the only noteworthy sulfurous species are SO2 and in colder points SO2 is transformed to SO3. In the points which enough oxygen is not available, the concentration of SO, and S2 unburned are increased. The results also show, the maximum temperature is decreased with increase of existing sulfur in the concentrate particles and the minimum temperature is increased, because the radiation intensity is increased so the furnace temperature is more uniformly. This behavior has a significant influence on reduction thermal NOx emission.

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Over the recent decades, prevalence of obesity and obesity-related comorbidities such as coronary heart disease, diabetes, hypertension and certain types of cancer has resulted in growing demands for low-calorie foods. However, removal or reduction of high-calorie ingredients from food formulations adversely affect the sensory properties of the final product. The purpose of this study was to develop a low-calorie fiber-enriched breakfast cake with desirable organoleptic properties. To this end, different amounts of apple fiber (0, 10 and 20%) and guar gum (0, 0.5, and 1%) were incorporated into the formulation of a breakfast cake, and the physicochemical, textural, microbial and sensory properties of the resultant samples were investigated in comparison with the control sample. The findings showed that inclusion of apple fiber in formulation of breakfast cake was accompanied by decrease in protein and carbohydrate contents but the fat content was not affected significantly. Conversely, partially substitution of fat with guar gum did not influenced the aforementioned three parameters. While the highest hardness was obtained for the sample with the highest fiber and the least gum (sample T2), the lowest compression resistance was recorded for the sample containing the most gum and the least fiber (sample T2). Moreover, the storage duration had an increasing effect of the hardness of all the samples. Apple fiber and guar gum both decreased the calorie of the product but the former had a more pronounced effect, so that the sample with the highest fiber and gum (sample T6) showed the lowest calorie. The results of sensory evaluation revealed that the samples did not significantly differ in terms of taste, odor and color scores; however, the samples incorporated with higher apple fiber and lower guar gum had lower texture and total acceptance scores

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  There are too many different reasons for organizational project failures. Non-supportive management, internal resistance, and situational changes can be mentioned as some of the most important reasons. In formation sciences (IS) projects follow the same rules. Because of their considerable effect on the quality and quantity of organizational output, this article tries to propose some solutions to minimize the probability of such failures in Iranian organizations. Informatics Services Corporation (ISC) as the largest e-banking company in Iran has been chosen as the case of study. Vensim software (Version 9) was applied to simulate the real situation available in ISC. By testing different solutions, it was conducted that the most effective ones are: continuous training, establishing sustainable management systems via process clarification and procedure deployment, helping to ameliorate contactors' financial condition, and clear written contractual relations instead of verbal agreements in all phases of the projects. The major advantage of this article is its concentration on project gap.      

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The ogee spillways are constructed to regulate the flow in reservoir of dams. When the excess waters overflow the ogee spillway, the velocity at toe of spillway is pretty high and the flow has a huge amount of energy. The bucket spillway is used in order to reduce the amount of such energy. Next, the trajectory flow combines with air and the flow loses its energy significantly. If the materials at downstream of spillway are erodible, the probability of the scour exist; as a result, the stability of spillway endangers. Therefore, the prediction of scour hole depth in this area is quite significant. In this study, the depth of scour at downstream of the bucket spillway simulated using the Extreme Learning Machine (ELM) model. One of the most popular methods based on the artificial intelligence is the feed-forward neural network (FFNN). The training speed of this algorithm is very low. It's due to the use of the gradient based algorithms such as the back propagation (BP) which has low speed and the adjustment of the parameters related to the network is iterative. The extreme learning machine (ELM) is a Single Layer Feed-Forward Neural Network (SLFFNN) which selects the number of nodes randomly and determines the output weights analytically. This algorithm is much faster than conventional neural networks and has a good generalization performance. The use of this method has had a good performance in different fields and its comparison with FFNN-BP has showed that this method in addition to reduce high computational costs has a higher accuracy. In current study, to evaluate the performance of ELM models, the Monte Carlo simulation (MCs) is applied. Monte Carlo simulation is a broad class of computational algorithms that rely on repeated random sampling to obtain numerical results. Their essential idea is using randomness to solve problems that might be deterministic in principle. They are often used in physical and mathematical problems and are most useful when it is difficult or impossible to use other approaches. Monte Carlo simulation is mainly used in different problems such as optimization and numerical integration from a probability distribution. Also in this study, the k-fold Cross Validation (k-fold) is used for evaluating the models ability. In k-fold cross validation method, the original sample is randomly partitioned into k equal sized subsamples. In the k subsamples, a single subsample is retained as the validation data for testing the specific model, and the remaining k-1 subsamples are used as training data. The cross-validation process is then repeated k times (the folds), with each of the k subsamples used exactly once as the validation data. The k results from the folds can then be averaged to produce a single estimation. The advantage of this method over repeated random sub-sampling is that all observations are used for both training and validation, and each observation is used for validation exactly once. The k value was considered 5 in this study. In this study, to validate the results of numerical models, the Azmathullah et al. (2005) experimental measurements were used. They measured the scour depth at the downstream of bucket spillway. Next, the effective parameters on scour depth were identified and six ELM models defined. In other words, one model simulated the scour depth with combination of five input parameters including the discharge dimensionless parameter, the ratio of the total head to the tailwater depth(H/dw), the ratio of the bucket radius to the tailwater depth(R/dw), the ratio of the mean sediment size to the tailwater depth(d50/dw) and lip angle of bucket, and five models predicted the output variable using four input parameters. In addition, the sensitivity analysis was carried out in order to identify the effective factor. This sensitivity analysis showed that the discharge dimensionless parameter was the most effective factor. Also, the superior model was introduced by analyzing the results of all models. This model had reasonable accuracy and was the function of all input parameters. For example, the determination coefficient and scatter index were obtained 0.993 and 0.071, respectively. Also, The RMSE and MAPE for this model were obtained 0.240 and 8.891, respectively. Additionally, the maximum, minimum and average discrepancy ratios for the superior model were respectively calculated 1.567, 0.360 and 0.991.

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In recent years, the use of natural antimicrobial compounds in food has attracted the attention of consumers and researchers, the two main reasons for this is the excessive and incorrect use of antibiotics due to the selective pressure it exerts on microorganisms It creates resistance to antibiotics, thus increasing a group of microorganisms, including pathogens in food, which are not only resistant to antibiotics but also resistant to food processing and storage methods. Increasing public awareness of the potential negative effects of artificial preservatives on human health versus natural additives has led many researchers to focus more on the use of natural preservatives in food. Many compounds obtained from natural sources have antimicrobial properties and can be used to maintain food safety. Today, the use of food preservatives has become a necessity that plays an important role in the storage and transportation of food. The goals of adding preservatives to foods are to preserve the appearance of the food, to help preserve the organoleptic properties, and to increase the shelf life of the food. In this review article, we will examine the antimicrobial activity of some natural compounds obtained from different sources and their mechanism of action.