T he main aim of this paper is analyzing the relationship between tax evasion and the monitoring expenditure on tax collectionin Iran. For doing so, we have used a simulation model for determining optimal level of monitoring expenses on tax collection. The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces...

L ow tax incomes and the large size of the government in Iran lead into budget deficit, which increases the inflation rate. It also causes economic instability and fluctuations in inflation, leading to tax non-compliance and the transfer of people to the informal economy. Therefore, considering the variables of financial discipline and behavioral factors, this research examines the e...

T he state of Jammu & Kashmir is one of the special category states of India, that faces a severe resource crunch on the one hand and an explosive public expenditure trend on the other hand. The inability of the state government to raise adequate resources of its own cast’s serious doubt about the tax efforts carried out by the government from time to time. Against this background, t...

THE PEROXISOME proliferator-activated receptor(PPAR) family of nuclear hormone receptors has been extensively studied due to its antidiabetic, anti-inflammatory, and antiatherosclerotic actions. PPARheterodimerizes with the retinoid X receptor to regulate transcription of target genes by binding to specific peroxisome proliferator-response elements. Structurally diverse ligands activate PPAR, i...

THE PEROXISOME proliferator-activated receptor(PPAR) family of nuclear hormone receptors has been extensively studied due to its antidiabetic, anti-inflammatory, and antiatherosclerotic actions. PPARheterodimerizes with the retinoid X receptor to regulate transcription of target genes by binding to specific peroxisome proliferator-response elements. Structurally diverse ligands activate PPAR, i...

Although it is generally accepted that phage lysozyme is necessary for the release of mature phage from infected cells (3, 12), its role in the initiation of infection is less clear. It has been considered for some time that lysozyme is incorporated into the protein coat of some phages (1, 9, 16), thereby assisting in the injection of the phage deoxyribonucleic acid into the cell by hydrolyzing...

As many Korean universities have recommended the implementation of mobile learning (m-learning) for various reasons, the number of such tertiary learning opportunities has steadily grown. However, little research has investigated the factors affecting university students’ adoption and use of m-learning. A sample of 288 Konkuk university students participated in the research.The process by which...