In this paper, we present indices by which it is possible to characterize and detect those potential users of False Invoices in a given year, depending on the information of their tax payment, their historical performance and characteristics, using different types of data mining techniques. In this research first, clustering algorithms like Self-Organizing Map (SOM) and neural gas networks are used to identify groups of similar behaviors of taxpayers. Then decision trees, neural networks and Bayesian networks are used to identify those variables that are related to conduct of fraud and/or no fraud, detect patterns of associated behavior and establishing to what extent cases of fraud and/or no fraud can be detected with the available information. We utilize some information gained from tax auditors who are working in the Tax offices of Tehran and the informal unofficial statistics and anonymous questionnaire from some companies to gain primary data to detect fraud and compare different techniques of False Invoices. To determine the main indexes in False Invoices, we divided taxpayers to the micro and small enterprises and on the other side medium and large enterprises and examined the factors of fraud on each groups, with neural gas networks, separately. Particularly the neural gas method found that it was possible to identify some relevant variables to differentiate between good or bad behavior, not necessarily associated with the use and sale of False Invoices. Kohonen’ s method however, did not provide any behavioral patterns. In the case of micro and small businesses, the percentage of correctly detected fraud cases was 92%, while in the case of medium and large enterprises, this percentage was 89%.

Two experiments investigated the False memory effect (the Deese - Roediger - McDermott paradigm) among the Iranian population. In experiment 1, subjects studied list of semantically associated words. In experiment 2 which was an extension of the afore - mentioned paradigm, lists of linedrawings of semantically associated words were presented. In both experiments, a high rate of False recall and False recognition was observed. The findings suggest that a) - the effect is replicable among the Iranian population and b) - it can be generalized to pictorial stimuli. The results are discussed in terms of the network theories.

Background and Aim: With the implementation of the VAT law from the second half of 2008, the purchase and sale of face Invoices for tax evasion was also used by some managers of commercial companies, which in addition to being a crime in tax laws, It can also be considered as an example of illegal seizure of government funds and property and can be pursued through judicial authorities, and if this action also leads to damage, the damage can be claimed. What is at issue in this article is the civil liability of the managers of commercial companies who buy and sell factitive Invoices in order to avoid paying taxes. Materials and Methods: This research has been collected using data collected from various sources, including books, articles, scientific, specialized and reputable scientific sites, and taking notes from them on a theoretical (analytical and descriptive) basis. Ethical considerations: In all stages of writing the present study, while respecting the originality of the texts, honesty and trustworthiness have been observed. Results: If the managers of commercial companies buy or sell formal Invoices in order to avoid paying taxes and this action causes material, moral and economic losses to the commercial company, employees, shareholders and third parties, this The act is considered a crime and according to the general rules of civil liability as well as jurisprudential rules, the importers of damages to the injured parties have civil liability and are required to compensate the damages. Conclusion: Some managers of commercial companies to avoid paying taxes, buy and sell formal Invoices, this action in addition to being a crime in tax laws that penalize the company from one or more business activities or ban on issuance Some commercial documents, for a period of six months to two years, can also be subject to the illegal seizure of government funds and property. With the filing of a lawsuit by the Tax Affairs Organization in the judicial authorities and the issuance of a court ruling, the material, moral and economic losses that may be incurred include: payment of tax penalties, damage to the reputation, credibility and reputation of the company, announcing the company as Modi has no credit in the tax system and the company is banned from some activities. Therefore, the damage caused by the perpetrators of losses can be claimed. The civil liability of such managers can be justified from the perspective of general rules of civil liability as well as jurisprudential rules such as the rule of causation, loss and no harm.

Today, advertisement is an important part of all businesses. the use of False information in these advertisements is always targeting consumers and rival traders. No doubt in these circumstances consumers need to be protected, however, it is not clear what kind of support and protection can be afforded for consumers and how they can be compensated? Can they terminate the contract, or they have to keep the goods and claim for compensation due to civil liability of the supplier? On the other hand, it is not clear what the liability of the media for propagating False advertisements is and how consumers can make claims against the producer of False advertisement and what compensations are available to the consumers from them? False advertisements may also be used against rival businesses as competing traders and make them lose their market. Here also the question is whether the rival trader has the right to claim compensation from people benefiting from the False advertisement for their losses.

This paper reviews the factors that have led to delays in gas company projects in East Azerbaijan. The study uses questionnaires to collect information from 76 key respondents including senior and middle managers, contractors and monitoring officers linked with the gas company of East Azerbaijan Province. We use Kolmogorov-Smirnov one-sample to test data normality, the t test to investigate the 13 different hypotheses initially formulated and the Friedman test to prioritize amongst them. The following factors are shown to account for the delays experienced: 1) insufficient allowance for rising costs 2) lack of timely supply of funds 3) lack of strong employer support and effective delineation of lines of authority for dealing with problems 4) lack of timely issuance of drilling permits 5) delays in delivery of goods 6) The physical conditions of project sites 7) local cultural conditions and 8) risk management.

Aim: In this study we tried to find out the accuracy of biliary tract brushing cytology in our center as the largest referral center in the south of Iran. Background: Common bile duct brushing cytology has been introduced as the method of choice for the diagnosis of pancreaticobiliary malignancies. However, there have been controversial reports about the sensitivity, specificity and overall accuracy of this method in the English literature. Methods: During the study period (2012-2016) there has been 166 cases of common bile duct brushing cytology taken during endoscopic retrograde cholangiopancreatography (ERCP). One case has been excluded because of inadequate number of cells in the cytology smear. All the smears have been stained by routine cytologic stains and screened by cytotechnologists and diagnosed by expert cytopathologist. Final diagnosis by biopsy has been considered as the gold standard. Results: According to the final histologic diagnosis as the gold standard, there were 22 False negative and 7 False positive cases. All of the False positive cases have been suspected cases in the background of primary sclerosing cholangitis. The most common final diagnosis of False negative cytologic diagnoses has been intrahepatic cholangiocarcinoma in which no malignant cell has been identified in the presence of adequate number of normal ductal epithelial cells. Conclusion: Common bile duct brushing cytology is the method of choice for the diagnosis of pancreaticobiliary tract malignancies; however, having high specificity (90%), the sensitivity is low (56%). Cytologic diagnosis of biliary tract malignancies should be made with caution in the patients with primary sclerosing cholangitis. Also it is important to know that high False negative rate is present in common bile duct brushing cytology especially in the cases of intrahepatic cholangiocarcinoma without extension into extrahepatic ducts.

The Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2) has spread rapidly and developed the current pandemic and the stressful lifestyle in addition with extreme pressure on people was the consequence of its increasing mortality rate. Since COVID-19 is highly infectious, it is crucial to diagnose the disease timely and initiate preventive measures to control the epidemic. Therefore, the need for accurate detection of this virus has been increased dramatically. Real-Time reverse-transcription Polymerase Chain Reaction (RTPCR) tests are considered a gold standard to detect SARS-CoV-2 RNA. Besides, the recent pandemic has posed the most serious challenge in PCR applications to date. Although RT-PCR has great accuracy, some factors can reduce the efficiency of this test. Time of testing and type of sample are typical elements that may cause False negative results. Furthermore, False positive cases would be the result of contamination and unoptimized primers. In this paper, the relevant factors creating False positive and False negative results have been investigated in depth to increase the awareness of clinicians.