The present research aims at exploring the impacts of replacing VAT for company income tax (CIT) in non-producing companies of Golestan Province. To this end, the taxable income of a sample of 283 companies was extracted and the valueadded of each company was estimated through the accumulative method bearing in mind four rates of 1.5, 3, 7, and 10. Since the research data was not normal, we have made use of non-Parametric Wilcoxon Test and Friedman Test. The findings indicate that the replacement of VAT (with rates of 1.5, and 3) for CIT in nonproducing companies will result in a decrease in the provincial tax revenues while the replacement of CIT with two VAT rates of 7 and 10 will lead to an increase in tax revenues. So, if the government decides to substitute the modern, revenue generating and transparent system of VAT for the current system of CIT, it is recommended to use VAT rates of 7 and 10, the latter being internationally supported.

Climate Index for Tourism (CIT), introduced in 2008, evaluates the climate quality based on physical, aesthetic and thermal aspects and their relationship to the tourist’s satisfaction and decision. This study applies CIT in the Iranian context through the use of a questionnaire in order to test and prioritize each of the thermal, physical and aesthetic variables in the CITy of Bandar-e Anzali. The measurement of temperature, sunshine, rain and wind indicated that these parameters had a significant role in attracting tourists, while their inappropriateness reduced tourists’ satisfaction greatly. The CIT evaluation showed that the months of May and June were the best months for tourists in the CITy of Bandar-e Anzali due to comfortable temperature, moderate heat, scattered clouds, low rainfall and pleasant breeze.

The purpose of this study was to investigate the effect of burnout on organizational anti-CITizenship behavior of traffic workers in Hamadan province. The purpose of the present study is applied; it is a causal research method. The statistical population of this study consists of traffic and traffic staff of Hamedan province with 190 persons. Using simple random sampling method and according to Morgan table the sample size was 123 persons. In order to collect the research data, the Maslach (2001) questionnaire for job burnout and the Fox & Spector (2001) questionnaire for organizational anti-CITizenship behavior were used. In order to increase the validity of the questionnaire, the points of view of expert teachers were used. Cronbach's alpha was used to determine the reliability of the questionnaire. The alpha value for anti-CITizenship behavior was 0. 90 and for job burnout was 0. 87. In this study, data analysis was performed using SPSS software version 22 and Kolmogorov-Smirnov and T-student tests. Keywords: Personnel Burnout, Personal Success Reduction, Depersonalization, Emotional Analysis, Organizational Anti CITizenship Behavior.

We have developed water soluble CdS quantum dot (QD) probes for detection of meropenem by using safe and low cost materials. The CITrate (CIT) capped CdS QDs are highly stable in aqueous solution and applied for selective and ultrasensitive meropenem (MPN) sensing. The fluorescence intensities of CdS QDs were decreased linearly with increasing MPN in the wide range of 6 × 10-10-2. 1 × 10-3 M. The limit of detection for meropenem determination was 0. 5 nM. There was no significant wavelength shift on the fluorescence-quenched signals in the presence of the drug. The effect of common foreign ions and drugs on the fluorescence of the QDs was studied to evaluate the selectivity, and the results showed a high selectivity of the CIT capped CdS QDs towards MPN. The validity of this method was confirmed by high performance chromatography method (HPLC). The method presented here is simple, rapid, low cost, sensitive, inexpensive and suitable for practical applications.

Magnetic nanocomposite, ESW-Fe3O4-CIT, was synthesized via a novel, low cost and green co-precipitation method using eggshell waste nanopowder and FeSO4. In the present procedure, eggshell (ES) nanopowder was prepared from food waste by collecting, washing, and ball milling. Nano eggshell waste (ESW) was modified by FeSO4 and trisodium CITrate under natural conditions without additional alkali and a protective atmosphere. Trisodium CITrate was used as a modifier and stabilizing reagent to form well dispersed small size and coated magnetic nanoparticles which should be ascribed to a large reduction of the surface electrostatic charge of the nanoparticles. The ESW-Fe3O4-CIT nanocomposite exhibits larger magnetization (14.6 emu/g) as compared to the uncoated composite (7.68 emu/g). Trisodium CITrate causes an interesting increase in magnetic properties after coating on the magnetic eggshell waste nanopowder, due to the prevention of agglomeration causing self-Neel and Brownian Relaxation. The magnetic nanocomposite was fully characterized by FTIR spectroscopy, TEM and FESEM images, XRD, Zeta potential, DLS, and VSM analysis.

Objective(s): The partial volume effect (PVE) of single-photon emission computed tomography (SPECT) on corpus striatum imaging is caused by the underestimation of specific binding ratio (SBR). A large ROI (region of interest) set using the Southampton method is independent of PVE for SBR. The present study aimed to determine the optimal ROI size with contrast and SBR for striatum images and validate the Southampton method using a three-dimensional mathematical cylinder (3D-MAC) phantom.Methods: We used ROIs sizes of 27, 36, 44, 51, 61, 68, and 76 mm for targets with diameters 40, 20, and 10 mm on reference and processed images reconstructed using the 3D-MAC phantom. Contrast values and SBR were compared with the theoretical values to obtain the optimal ROI size.Results: The contrast values in the ROI with diameters of 51 (target: 40 mm in diameter) and 44 (target: 20 mm in diameter) mm matched the theoretical values. However, this value did not correspond with the 10-mm-diameter target. The SBR matched the theoretical value with an ROI of >44 mm in the 20-mm-diameter target; but, it was under- and overestimated under any other conditions.Conclusion: These results suggested that an ROI should be 4-2 folds larger than the target size without PVE, and that the Southampton method was remarkably accurate.

1. Introduction Tourism, as the largest and fast growing economic activity in many countries around the world, is an important sector of the world economy (Grillakis et al, 2015). This economic activity strongly influenced by many factors, including culture, economy, environmental potentials and climate of the places that host the activity. However, climate as an important environmental component of a given region profoundly impacts tourism because it is very much dependent on climate conditions. Undoubtedly, a comfortable climate for recreational activities in any given destination is the main factor in tourist attraction, but an unsatisfactory climate or adverse weather conditions substantially reduce the number of tourists. in the past few decades, climatic factors played an important role in the process and trends of world tourism and, the tourism planners and operators, indigenous communities of tourism destinations and tourists, and all of the factors and components of the tourism system have a special focus at the climate factor at their tourism decisions. In this prospective Iran, as a country with a diverse climate is considered at tourism decision making. In recent years, climate tourism researches is based on survey data and measuring tourist’ s satisfaction about climatic conditions because of differences between tourism destinations and variety cultural, economic, political and social conditions. Iran country is one of the most country in the world based on climate and tourism capabilities. Iran’ s south coasts has high potentials about tourism and climate tourism. The paper try to survey climate tourism based on surveying data and tourists interviews and presenting improvement in tourism climate indexes. 2. Materials and Methods In order to surveying tourism climate in Qeshm Island, it is used tourism climate indexes involved CIT, PET and PMV indexes. In order to evaluate the climatological condition of Qeshm district for tourism, the TCI, PMV, and CIT climatic indices were computed for Qeshm station as the representative of the coastal areas of southeastern Iran. These three indices were selected as they consider the climatic and environmental conditions, the human thermal condition and the degree of satisfaction of the tourists previously visited the target area CIT rates the climate resource for activities that are highly climate/weather sensitive, specifically, beach “ sun, sea and sand” (3S) holidays. CIT integrates thermal (T), aesthetic (A) and physical (P) facets of weather, which are combined in a weather typology matrix to determine a climate satisfaction rating that ranges from very poor (1 = unacceptable) to very good (7 = optimal). Parameter A refers to sky condition and P to rain or high wind. T is the body-atmosphere energy balance that integrates the environmental and physiological thermal variables, such as solar heat load, heat loss by convection (wind) and by evaporation (sweating), long wave radiation exchange and metabolic heat (activity level). The second index used in this research is the predicted mean vote index (PMV) developed by Fanger (1972) to defining the thermal comfort of the environment, using the heat balance equations and empirical studies of skin temperature. The PMV and the predicted percentage dissatisfied (PPD) index were developed to help air-conditioning engineers to create a thermally comfortable indoor climateThe Predicted Mean Vote (PMV) model stands among the most recognized thermal comfort models. It was developed using principles of heat balance and experimental data collected in a controlled climate chamber under steady state conditions. The adaptive model, on the other hand, was developed based on hundreds of field studies with the idea that occupants dynamically interact with their environment. Occupants control their thermal environment by means of clothing, operable windows, fans, personal heaters, and sun shades. The PMV model can be applied to air conditioned buildings, while the adaptive model can be generally applied only to buildings where no mechanical systems have been installed. There is no consensus about which comfort model should be applied for buildings that are partially air conditioned spatially or temporally. The Munich energy balance model for individuals is one of the thermo physiological heat balance models. It is the basis for the calculation of the physiologically equivalent temperature (PET). Data period is 2003-2013 in Qeshm coastal synoptic station. One of the largest islands in the world, Qeshm boasts numerous natural, historical, religious and trade attractions. The beautiful nature of Qeshm has not only made the island an ideal vacation spot, but also an intriguing place for academic research. Qeshm Island is located a few kilometers off the southern coast of Iran (Persian Gulf), opposite the port CITies of Bandar Abbas and Bandar Khamir. The island, at its widest point, located near the center of the island, spans 40 kilometers. 3. Results and Discussion The results shows important points. Although tourism climate in Qeshm station is suitable in cold months and night hours but when tourism climate in Qeshm assess by CIT index, all of the months in a long year and all of the daily hours (except daily hours in months of summer) is suitable and acceptable that it is incompatible with the Qeshm island condition. There are many differences between tourism destinations and between tourists according to natural, human, cultural and social condition. Therefore. The CIT index is improved by the paper. In order to improvement, PMV index is compound with data of tourism satisfactions in completing questionnaire from tourist in Qesh coasts. PMV multiplied with tourism data. New values is from-28 to 28. Values-2 to 2 is very good climate condition for tourism and values-6 to 6 is acceptable. Results of the improvement CIT shows that Qeshm Island is unsuitable in six months (from May to October) in year and all of the daily night hours in the same period. 4. Conclusions This paper try to esurveying tourism climate index in differences condition and different places and destinations and involving tourism satisfaction data in results of tourism climate. It is concluded CIT index is presented in spatial condition and it shouldn’ t exclusively in all of the world. Because, tourists has different emotions and interests and perceived climate also is variety. Tourists is different with resident people. New and improved CIT shows actual results and compatibles with space conditions.

Objective(s): The purpose of this study was to validate undersampled singlephoton emission computed tomography (SPECT) imaging using a combination of compressed sensing (CS) iterative reconstruction (CS-IR) and offset acquisition. Methods: Three types of numerical phantoms were used to evaluate image quality and quantification derived from CS with offset acquisition. SPECT images were reconstructed using filtered back-projection (FBP), maximum likelihoodexpectation maximization (ML-EM), CS-IR, and CS-IR with offset acquisition. The efficacy of CS-IR with offset acquisition was examined in terms of spatial resolution, aspect ratio (ASR), activity concentration linearity, contrast, percent coefficient of variation (%CV), and specific binding ratio (SBR). Results: The full widths at half maximum remained unchanged as the number of projections decreased in CS-IR with offset acquisition. Changes in ASRs and linearities of count density were observed for ML-EM and CS-IR from undersampled projections. The %CV obtained by CS-IR with offset acquisition was substantially lower than that obtained by ML-EM and CS-IR. There were no significant differences between the %CVs obtained from 60 projections by CS-IR with offset acquisition and from 120 projections by FBP. Although the SBRs for CSIR with offset acquisition tended to be slightly lower than for FBP, the SBRs for CSIR with offset acquisition did not change with the number of projections. Conclusions: CS-IR with offset acquisition can provide good image quality and quantification compared with a commonly used SPECT reconstruction method, especially from undersampled projection data. Our proposed method could shorten overall SPECT acquisition times, which would benefit patients and enable quantification with dynamic SPECT acquisitions.