abstract: the tax capacity is one of the main concepts in public finance and provides the required information on state economic power in mobilizing the tax resources for responding the financial problems and execution of economic policies. for this purpose, the main objective of this paper is to estimate the tax capacity for oil exporting countries over the period of 1995-2008 by applying pane...

Existing steganography methods are still lacking in terms of capacity. Hence, a new steganography method for Arabic text is proposed. The method hides secret information bits within Arabic letters using two features, which are the moon and sun letters and the redundant Arabic extension character “-” known as Kashida. The Arabic alphabet contains 28 letters, which are classified into 14 sun lett...

Upper airway obstruction is usually diagnosed by visual examination of maximum expiratory and inspiratory flow-volume curves and by calculating a ratio of expiratory to inspiratory flow at 50 percent of vital capacity (mid-vital capacity flow ratio); however, reference values of this ratio have not been well established, and considerable variability exists. The purpose of this study was to exam...

Although studies on RC beams under shear have a history record of more than 100 years, many important issues in this context still remain that have evaded attention. The aim of the current study is to study a number of these less investigated aspects of the behavior of RC beams under shear. For this purpose, and based on the modified compression field theory, a computer program has been writte...

in order to determine the effects of zinc foliar application on yield and its components single cross 704 under water stress condition, experiment was carried out at agricultural research center of varamin, in southeast of tehran, during 2007-2008. field experiment was conducted in split plot design based on randomized completely block at three replications. main plots included water stress at ...

Lapidoth and Moser have recently proposed a general technique for obtaining upper bounds on channel capacity via a dual expression in which the maximization over probability distributions on the channel input alphabet is replaced with a minimization over probability distributions on the channel output alphabet. They have also introduced the notion of “capacity achieving input distributions that...

Although studies on RC beams under shear have a history record of more than 100 years, many important&#10issues in this context still remain that have evaded attention. The aim of the current study is to study a number of these less investigated aspects of the behavior of RC beams under shear. For this purpose, and based on the modified compression field theory, a computer program has been writ...

The problem of allocating jobs to appropriate servers in cloud computing is studied in this paper. We consider that jobs of various types arrive in some unpredictable pattern and the system is required to allocate a certain ratio of jobs. In order to meet the hard allocation ratio requirement in the presence of unknown arrival patterns, one can increase the capacity of servers by expanding the ...