Governments always are trying to enforce new TAX laws and ways to find a solution for deficiency in TAX revenue. THE success of any TAX system is highly dependent on THE PERFORMANCE of THE TAX organization. From 1384 THE discussion about calculating a separate TAX on OIL company was introduced. THE calculation of TAX effort rate had been fluctuated with respect to this change. Thus providing a model that can minimize THEse fluctuations is required. Recently, new techniques are used to evaluate THE PERFORMANCE of THE organizations of which data envelopment analysis is THE most innovative one. In this study, TAX administration has used basic DEA models and THE Gini index and receivable income was selected as output and current costs were selected as input. Research period is from 84 to 90. THE results indicate that TAX organization's PERFORMANCE without OIL company TAX is in THE most efficient level in THE years 87 and 90, and it is locally efficient in 86 and 88. FurTHErmore when calculating TAX organization's PERFORMANCE with respect to TAX on THE OIL Company in THE year 87, it worked in THE most efficient size but it is efficient locally in THE years 86, 88. THE results show that in THEse seven years THE relative calculated efficiency by DEA has very little sensitivity to calculation of TAX on OIL Company or lack of it on organization's receivable income.

In order to investigate THE effect of inorganic selenium replacement with organic selenium from Spirulina algae on PERFORMANCE and breast meat quality of brOILers, a total of 160 one-day-old chicks were used in a completely randomized design with four treatments, eight replicates and five birds per each replicate. THE sources of selenium used included sodium selenite and organic selenium from Spirulina algae which were replaced at two levels of 50 and 100 percent. THE organic selenium was produced by THE culture of Spirulina algae and its enrichment with selenium. THE selenium content of different treatments was measured by ICP-Mass method. In this experiment, THE feed intake and body weight gain parameters were measured weekly and feed conversion ratio was calculated. At 42 day of age, one bird was slaughtered from each replicate and THE weight of carcass ready to cook was measured. THE breast meat was sampled for measurement of pH and selenium storage. THE results showed that it was not observed any significant difference in PERFORMANCE traits and ready to cook carcass percentage among different treatments. THEre was no significant difference in breast muscle pH at 0 and 24 hours after slaughtering. THE amount of selenium deposited in breast muscle of birds fed organic selenium had significant increase when compared with oTHEr treatments (P<0.05). Generally, THE results of this study showed that 100% replacement of sodium selenite with organic selenium from Spirulina algae led to increase in breast muscle selenium deposition without reduction in bird PERFORMANCE.

THE study objective was to evaluate THE effects of reducing dietary starch content in fresh cow diets while maintaining NDF levels by substituting barley grain (BG), corn silage (CS), or both with beet pulp (BP) on DMI, lactation PERFORMANCE, serum mineral and metabolites concentrations, liver enzymes and liver functionality index (LFI), serum insulin and revised quantitative insulin sensitivity check index (RQUICKI). Thirty-six multiparous cows were randomly assigned to 1 of 4 experimental diets from calving to 21 days in lactation. Experimental diets were a high-starch diet with ground BG (CO; 24.9% starch; 0% BP) and 3 low-starch diets where BP substituted for eiTHEr BG (BB; 19.6% starch; 7% BP), CS (BC; 20.6% starch; 12% BP) or CS and BG (BCB; 20.3% starch; 12% BP). Relative to CO cows (16.50 kg/d), DMI was greater for BC (17.70 kg/d) and BCB (17.50 kg/d) cows, but it was lesser in BB (15.60 kg/d) cows. Similar to DMI results, milk yields tended to be greater for BC (37.89 kg/d) and BCB cows (37.81 kg/d) compared to CO cows (35.41 kg/d), but BB cows (33.05 kg/d) tended to produce less milk than CO cows. Relative to CO, cows fed BB had lower serum glucose concentrations, whereas cows fed BC and BCB had higher serum glucose. Serum insulin concentrations were lower for BB cows than for oTHEr exprimental groups. Relative to CO, serum NEFA and BHB concentrations were lower for BC and BCB, but was similar between BB and CO. THE RQUICKI was lower for CO, BC cows than BB cows, and cows in BCB tended to have less RQUICKI compared to BB during postpartum. THE concentrations of gamma glutamyl transferase were lower in BC and BCB cows relative to CO and BB cows. THE cows fed CO and BB had higher serum bilirubin relative to cows fed BC and BCB diets. Although, LFI for CO cows was similar to cows on BB, BC and BCB, BC cows had higher LFI than BB cows and tended to have greater LFI than CO cows. Overall, reducing dietary starch by replacing CS (BC) or a mix of CS and BG (BCB) with BP positively affected DMI and milk yield and indicated improved energy metabolism and liver function during THE first 21 d of lactation compared to when BP was fed instead of BG to reduce starch (BB).

This research was carried out with THE purpose of determining THE effectiveness of THE self-knowledge educational package based on THE THEory of existentialism on THE illogical beliefs of communication on people. THE statistical population included all married people who referred to counseling and psychological centers in Tehran's 1st and 3rd districts with marital problems. In THE current research, experimental research method of quasi-experimental type of pre-test and post-test design with control group was used. In THE research sample, 16 people who had a high level of irrational beliefs were selected voluntarily based on THE answers to THE voluntary questionnaire of counseling centers, and 8 people were randomly replaced in THE experimental and control groups. THE data collection tool was Adilson and Epstein's communication irrational beliefs questionnaire, which was conducted with a pre-test and post-test design with a control group and 12 data collection training sessions. Multivariate analysis of covariance or MANOVA method was used for data analysis. THE results of THE analysis of covariance in THE Mankva text showed that in THE main hypoTHEsis, THE analysis of covariance in THE variable of couples' irrational beliefs (sig=0.02, F=6.059) is significant. THE results of THE sub-hypoTHEses also showed that THE analysis of covariance in THE variable of destructiveness, belief in THE changeability of THE spouse, belief in mind reading, belief in sexual perfectionism and sexual differences of couples is significant. THE self-knowledge education based on THE existentialism approach is effective on THE irrational beliefs of married people.

Purpose: THE present research aimed at finding an answer to THE question of THE process of influence of cyberspace on Iranian Poetry in THE future, and THE influence of cyberspace on various aspects of poetry such as content, its audience, THE poet, THE media that published THE poem, THE process of composing THE poem, THE rights of THE author, and Globalization of THE Iranian poetry. Method: THE Delphi technique was used to carry out this research. A group of experts comprising professors in THE fields of Communication and Literature was selected. THE expert’s opinions were collected and analyzed through an in-depth interview, a questionnaire based on THE Likert scale, and by THE execution of three stages of Delphi rounds. Findings: Accordingly, considering THE content, THE experts predicted that due to THE impact of cyberspace, THE quality of THE poetry will be reduced and consequently, THE language of poetry will become simpler and close to prose and it will only reflect THE daily events of life. Regarding THE audience, THEy concluded that THE audience’s selection power will be increased, however, we can differentiate between THE public and professional audience. With respect to THE sender, THEre will be no phenomenon of multi authors, and regarding THE channel, THE experts agreed upon Media Convergence besides, THE poets’ agency in publishing THEir own poems will be increased. Conclusion: Experts believe that THE spread of communication technologies will make censorship ineffective. This is THE only case in which THE group believes in THE impact of technology on THE future of poetry. THE group of experts did not reach a consensus regarding THE impact of technology on THE phenomena such as publication of author’s poems as one’s original work and THE Globalization of Iranian poetry, thus, analyzed THEse items in THE framework of THE human agency.

A double ambiguity has been charged against Rawls’s difference principle (DP). Is it Maximin, Leximin, or something else? Usually, following A. Sen, scholars identify DP with THE so-called Leximin. One argues here that one has to distinguish 1° THE Leximin, 2° THE Maximin (as rule of justice formally analogous to THE maximin rule of decision), represented by THE figure in L of THE perfectly substitutable goods, and 3° THE genuine DP. When THE augmentation of inequality benefits THE worse off, only Pareto-strong improvements are permitted. Leximin would also permit Pareto-weak improvements too (after THE first maximum D), where only THE richest improves: from (2, 3) to (2, 5), say. This is forbidden by DP. With two classes, unlike Maximin, DP has no curve of indifference and is always decisive, as Leximin is. For undecisive Rules of Justice, which admit indifferent curves, I propose to add a lexically secondary rule, to break ties. That move is able to clarify THE links and THE differences between on THE one hand Maximin alone, with its typical indifference curves in L, and on THE oTHEr hand, THE DP properly understood and THE Leximin, which both have no indifferent curves. With two classes of persons (best off/worse off), DP appears more egalitarian than Leximin, because it's secondary rule is MinIn (Minimization of Inequality). But THE intuition behind THE distinction is that it cannot possible “fair” that only THE best off improves in a productive social cooperation.

This study was performed to evaluate THE effect of adding a mixture of peppermint, thyme and rosemary essential OILs (EOs) in a ratio of (3:1:2), respectively, to THE diet, on growth PERFORMANCE, rumen and blood parameters of fattening lambs. Twenty-one Mehraban lambs with an average weight of 29.80 kg were randomly allocated to one of three diets: 1) control, 2) base diet+1.25ml of EOs and 3) base diet+2.5ml of EOs. Daily weight gain was greater in THE groups receiving THE EOs than in THE control, although this increase was mainly due to THE interactions of treatment over time. Feed consumption and feed conversion ratio compared to THE control did not altered. THE total concentrations of VFAs and acetate in THE groups receiving EOs decreased (P<0.05), while THE concentration of propionate increased (P<0.05) at THE level of 2.5ml of EOs and isovalerate increased (P<0.05) in both levels of EOs compared to THE control. Total population of protozoa, rumen pH and ammonia nitrogen concentration were not affected by treatments. Glucose concentration increased at high level of EOs (P<0.05). Concentrations of urea, cholesterol, triglycerides, creatinine, total protein and albumin did not altered. THE number of red blood cells, hemoglobin, hematocrit, number and percentage of white cells including lymphocytes and eosinophils were not affected by treatments but THE percentage of monocytes decreased (P<0.05) at low level of THE EOs. THE results of this experiment showed that THE addition of mixture of EOs to THE diet did not have a significant effect on PERFORMANCE parameters and immune system of lambs, although it reduced THE total concentration of VFA and acetate and increased THE concentration of propionate.

Curriculum as THE backbone of THE educational system is one of THE important factors in creating fundamental changes in THE higher education system; THE purpose of this research is to explain THE effectiveness of entrepreneurship education model from THE Islamic point of view and  THE Leader, so that it can be used to examine THE curriculum of architecture education in terms of THE realization of entrepreneurship components in students. THE method of THE current research is a mixed exploratory one, which in THE qualitative part, by examining THE views of THE Leader in his articles, books and speeches, descriptive propositions of his thought regarding THE effectiveness of entrepreneurship education were extracted with THE implication research method. In THE quantitative part, THE data was analyzed using structural equation method and using SPSS20 and smart PLS software. THE findings showed that THE model of entrepreneurship from THE Leader'spoint of view can be divided into four main pillars: vision, knowledge, skill and business. And each of THEse main pillars overlaps with THE model of effectiveness of entrepreneurship education in architecture curriculum. In this way, architecture higher education centers can, in addition to creating entrepreneurship curricula in THE field of architecture, by identifying THE potentials in THE curricula of this field, strengTHEn THE strengths and eliminate THE weaknesses in THEm. This model, while providing THE conditions for THE realization of entrepreneurship education in academic fields, provides THE context for THE implementation of a local model in THE light of Islamic orders.

Resistance is one of THE fundamental Quranic values in THE cause of THE development of THE Islamic society and THE formation of THE Islamic civilization, which means standing and resisting against something has upset THE balance in internal and external dimensions. THE formation of this value in THE society as one of THE methods of THE conventional model of human life in THE fields of human life; So that its manifestation can be observed in THE totality of social behaviors, it is called THE culture of resistance (Problem statement). THE purpose of this article is THE achievement of THE engineering process of this value in a society based on THE growth-oriented thought (ideological) system of THE Holy Quran (Purpose). Now THE question is what process does THE Holy Quran propose in order to engineer THE culture of resistance in THE society? (Question). THE necessity of examining this issue is clear considering THE emphasis of religious teachings on this value and THE need for Islamic societies, especially considering THE current conditions of Islam and THE need for convergence and coordination between THE resistance front (Necessity). THE research method in stating THE engineering process and its components is qualitative content analysis with an analogy approach (Method). THE findings of THE research show that THE engineering process of resistance culture is based on a self-awareness and purposefulness, according to THE idea of Quranic growth, in a three-stage process that leads to THE happiness of man and human society (Conclusion).