Governments need stable and reliable financial resources to carry out their public duties, and Taxes have long been one of the most important sources of funding for governments to carry out their duties. Preventing or reducing the amount of Tax evasion has been one of the important concerns of governments in the economic field in recent years. In this research, the category of Tax evasion using artificial intelligence and focusing on a set of 57 financial and non-financial indicators at the macro-economic level, Taxpayers and Tax auditors, in a sample including 978 legal Taxpayers' files of the General Directorate of Tax Affairs of Mazandaran. It has been examined for the years 2011 to 2018. In this research, in order to extract effective features, sine cosine and gray wolf optimization algorithms were used, and decision tree and artificial neural network algorithms were used to model Tax evasion and test features. Based on the results, the sine-cosine optimization algorithm along with the decision tree predictor has a lower error value than other models and provides a more accurate model for predicting Tax evasion.

Objective: The LRR (leucine rich proteoglycans) is a molecular recognition motif found in proteins with some roles in cell adhesion, signal transduction, DNA repair and RNA processing. Opticin is a member of this family. Takanosu et al (2001) detected messenger RNA Expression of mouse opticin in the eye, heart, brain, testis, thyroid and epididymis by dot blot hybridization. In this study, Expression levels of mRNA and protein of opticin was investigated by two monoclonal antibodies which were raised against opticin peptides. By this method structure of opticin in human and mouse has been studied. Materials and Methods: Mouse tissues including, kidney, testis, liver, lung, heart, brain, muscle, spleen and eye were isolated. Opticin Expression was identified at mRNA and protein levels by RT-PCR and Western blot. Results: PCR analysis revealed that opticin mRNA is Expressed in all the tissues studied except for the lung. However, opticin protein was detected in all tissues analyzed. Conclusion: Expression of opticin in the adult murine tissues may suggest functions other than that of putative regulation of vitreous collagen fibrillogenesis for this molecule.

Bovine Leukosis Virus (BLV) belongs to the genus Deltaretrovirus ,subfamily Orthoretrovirinae of the family Retroviridae comprising 3 main genes of gag, pol and env and a number of replication regulatory genes such as Tax, Rex, R III, C IV. For determination of genetic relationship of Tax gene of BLV in Iran with those in other countries fragments 927bp corresponding to Tax from four infected samples were amplified in PCR system and sequenced for determining nucleotide sequence and compared with identified nucleotide sequence of this gene in other countries.A comparison made on Tax gene in Iran with other countries demonstrated 3.4 to 7.7% variability in Tax gene, of which the greatest sequence similarity exists between sequences of Tax in Iran with USA (AY700378.1)with 96.6% similarity and the least relationship exists between sequences of this virus in Iran with Australia (AY700379.1) and Japan (AY700381.1) with 92.3% similarity.

Undoubtedly, the disability to Express the mystical experiences is what all mystics in East or West have rigid consensus on; it means that mystical facts and high concepts obtained through intuition aren’t possible to be Expressed. Jalal al-Dīn Muhammad Balkhi, Mowlavi has clearly explained in his masnavi the different forms of the issue and actually shows the literal difficulties to Express mystical experiences. To Express mystical facts and concepts there exist four barriers: subject, teller, speech, and listener. So the author, in present paper, tries to show Mowlana’s viewpoint about the above mentioned barriers in his Masnavi. Although he has extensively spoken about each of the barriers, but what has him hurt more than any other things and prevents him to Express the listener the divine truths. So it can be said that listener has been the most important one out of the four main barriers, as Mowlavi believed, which made him to speak about in Masnavi.

Introduction: Atherosclerosis is one of the most common causes of mortality in developed and developing countries, and chronic inflammation is an important risk factor for atherosclerosis. The study was aimed to investigate the effect of human lymphotropic virus type 1 (HTLV-1) infection on the progression of atherosclerosis in the HTLV-1 endemic area. Materials and Methods: Of 50 patients in 4 groups including 14 coronary artery disease+HTLV-1+ patients, 8 CAD-HTLV-1+, 17 CAD+HTLV-1-subjects and 11 healthy controls (CAD-HTLV-1-), blood specimens were obtained. Then, Tax gene Expression was evaluated via real-time PCR, TaqMan method. Furthermore, lipid factors such as cholesterol, triglyceride, LDL and HDL were measured as common risk factors of coronary artery disease. Results: The HDL levels in CAD+HTLV-1+ group was significantly lower than the CAD-HTLV-1+ group (p=0. 04). Total cholesterol in CAD+HTLV-1+ group was higher than CAD+HTLV-1-and CAD-HTLV-1-groups (p=0. 001 and p=0. 001). Also, total cholesterol in CAD-HTLV-1+ group was higher than CAD+HTLV-1-and healthy groups (p=0. 001 and p=0. 002). The LDL level in CAD+HTLV-1+ group was significantly higher than CAD+HTLV-1-group (p=0. 001). Moreover, LDL level in CAD-HTLV-1+ group was higher than CAD+HTLV-1-group (p=0. 01). Conclusion: The HTLV-1 can alter the lipid profiles. Association between HDL, LDL, cholesterol and Tax showed that Tax as main virulence factor of virus by dysregulation of cytokines production, increasing of cholesterol, LDL and decreasing of HDL can facilitate the plaque formation in HTLV-1-infected patients.

Trophoblast stem cells develop from polar trophectoderm and give rise to the cells that generate the placenta. Trophoblast cells are responsible for the uterine invasion and vascular remodeling during the implantation of the embryo. However this knowledge is not yet to be confirmed for trophoblast progenitor cells (TPCs). In this study, we aimed to demonstrate that human TPCs (hTPCs) Express and release angiogenic factors for the first time. TPCs were isolated from the term placenta. Then immunophenotyping was performed by FACS method by analyzing caudal type homeobox 2 (CDX2) and eomesodermin (EOMES). Immunofluorescence staining of CDX2 and EOMES was performed on these cells. Lastly, angiogenesis-related proteins were detected by western blot and ELISA assays. The isolated cells were positive for trophoblast stem cell markers CDX2 and EOMES in 92. 5% and 92. 7% of cells, respectively showing the characteristics of TPCs. The investigation of vascular endothelial growth factor (VEGF), vascular endothelial growth factor receptor 1 (VEGFR1), and vascular endothelial growth factor receptor 2 (VEGFR2) at protein and mRNA level in comparison with human umbilical vein endothelial cells (HUVECs), revealed that human TPCs (hTPCs) have higher levels of VEGF and VEGFR1 transcripts. Additionally soluble forms of VEGF and VEGFR1 were detected in supernatants of hTPCs. With this information, TPCs seem to be promising for regenerative cell therapies by increasing angiogenesis.

This study inves tigates the effects of Tax avoidance on Tax risk using a conceptual and statistical modeling of Tax risk measuring, based on uncertainty indicator. The sample consists of 114 firms in the period from 2009 to 2016. Tax avoidance is measured by the effective Tax rate (ETR). Also Tax risk is measured using the EGARCH model and defined as the instability of Tax status over time. The research findings show that there is a significant negative relation between effective Tax rate and instability of the Tax status, which means that firms with lower effective Tax rate have instability of Tax status over time. On the other hand, findings indicate an increase in Tax difference in event of effective Tax rate decreases. According to findings, one of the consequences of Tax avoidance is increases of Tax risk. The findings provide new evidence about the consequences of corporate Tax avoidance. These findings can be used to assess the Tax risk of firms based on their effective Tax rate. Also the findings suggest investors and managements to consider the consequences of corporate Tax decreases.