درخت حوزه‌های تخصصی

Tax avoidance is making use of legal loop holes to display an individual's financial situation as if it were lower than what it is in order to decrease the amount of income tax owed. Behavioral economics and taxation literature indicate that psychological factors can provide further insight on accountants' financial decisions. The literature claim that tax compliance can be influenced by an individual’s personality and beliefs. Therefore, in this research, the effects of psychological variables including Machiavellianism, emotional manipulation and moral foundations are examined on tax avoidance in accounting and finance professions. The aim of this study is to investigate the role of Machiavellianism and emotional manipulation as two negative attributes of human beings and moral foundations in tax avoidance in listed and unlisted firms. For this purpose, a sample consisting of 500 accountants and financial managers of listed and unlisted companies of Tehran stock exchange was selected. This study is an applied and descriptive survey. The hypotheses of the research have been analyzed by structural equation modeling using Lisrel software. The evidence of this study show that Machiavellianism has a positive and moral foundations have a negative effect on tax avoidance. But, this study doesn’t confirm any significant relation between emotional manipulation and tax avoidance. This paper also states that social and psychological variables  would  explain the tax avoidance phenomenon.

Purpose: the etiology of children obesity can be varied. Adipose tissue is an active tissue that secretes proteins such as TNF-α, IL-6, leptin, and adiponectin. The purpose of this study was to investigate the effect of short-term sprint interval training on serum levels of adiponectin, leptin, TNF-α, IL-6, insulin, and lipid profile in overweight boys. Method: a number of 30 overweight male students (with a mean age of 9.93±0.2 and BMI of 27.73±0.2) were randomly assigned to the control group (n=15) and sprint interval training (n=15). The subjects of the experimental group did the training for eight weeks, as the control group was engaged in doing their daily activities without intervention. Measurement of anthropometric indices and fasting blood collection were performed (to measure insulin, leptin, adiponectin, TNF-α, IL-6, cholesterol, LDL, HDL and TG) one day before and one day after the training program. Results: the results of the present study indicated that 8 weeks of sprint interval training significantly decreased weight and BMI in overweight children (P<0.001). In addition to weight and BMI reduction, levels of TNF-α, IL-6, leptin, insulin, cholesterol, triglyceride, and LDL significantly reduce the following eight weeks of the sprint interval workout (P< 0.001 for all), while adiponectin and HDL levels increase (P<0.001, P<0.01, respectively). Conclusions: in general, the present study demonstrate that sprint interval training which is a new way of physical activity exerted a positive effect on most of components contributing to children obesity.

The purpose of the present study was to optimize and improve the status of ticket sales at Tehran Azadi Stadium and reduce customer waiting times in queues using methods Simulation and Multi-criteria decision making (MCDM). First, using objective observation and time-out, the waiting time for spectators in the ranks of the ticket and presentation and physical examination calculations and then using the simulation software, The entire service process has been simulated from the moment the ticket is purchased until the moment they enter the stadium, and the average waiting time for spectators in the queue for the provision of services is calculated. And then we look at the problems with ticket sales. Also, using interviews with elite and expert people, there are some ways to reduce waiting times for customers in the queue. And each of these views was examined using the simulation software; then scenarios were developed to improve the status quo and then, using multi-criteria decision-making methods, we ranked the scenarios and selected the best scenario.