This article aims to study the feasibility of trade among OIC member countries as one the aspects of integration .It contains the regional arrangements, geographical areas and non-oil trade of OIC members based on the 21 section of HS. It uses the ex-post data (exports and imports) of 56 OIC members during 1999-2003 based on Drysdel's proposed model.The result show that OIC members have on average a complementarity trade coverage of about 40.8 percent. However, their tariff barriers on average account for about 14 percent. If this situation continues, the trade opportunities among OIC members may decline. The results also indicate that lower industrial tariff barriers in the form of different preferential tariff plans especially by member of D8 and TPS could increase the trade volume among them. Given the percentage of complementarity trade coverage and low tariffs of the Islamic countries in West Asia and Middle East, a free trade agreement could be a proposed mechanism for realization of ICM in these regions.

Background & Aims: Autopsies are recognized as valuable medical procedures. A number of digital radiology techniques, including multislice CT, MRI, and photogrammetry with 3D surface scanning have the potential to change traditional autopsy and improve the reliability of results. Virtual Autopsy is a non-invasive procedure with no damage to the tissues. Noninvasive virtual autopsying could, in some cases, replace the invasive examination altogether. Use of a Picture Archiving and Communications System (PACS) and teleradiology) can be considered useful tools in medico-legal investigations.Materials & Methods: This study is a systematic review using key words "Virtual autopsy", "imaging technologies", "forensics" and "techniques" and "PACS", among about 325 research and review papers in Persian and English in the field of Virtual Autopsy from electronic databases such as CINAHL, Science direct, Ovid, Scopus, SID, Magiran, PubMed, Google scholar; and finally 82 article were assessed. This study has been in 15-year period from 1997 to 2013. Finally, 82 articles in Persian and English.Results: The results of this study show that medical autopsies rates are declining worldwide. New radiology imaging techniques has the potential to transform the traditional medical autopsy. The minimally invasive nature of virtopsy makes it more acceptable in cases where religious or ethical concerns arise. Virtual autopsy findings can be reviewed and audited in an objective manner at any time by any professional via the use of a Picture Archiving and Communications System (PACS) and teleradiology.Conclusion: Results of studies indicate that findings identified during physical autopsy often raise additional questions that can be answered by virtual autopsy. In some countries, virtual autopsy is now used routinely for forensic work. Concluding from our observations, unenhanced virtual autopsy represents a valuable tool for documentation of pathologic findings.

This paper primarily seeks to study the possibility and degree of ran's potential in non - oil export to CIS countries in term of whole non - oil trade of these countries and the 21 sections of HS. The study is done using the ex - post data (import & export) of 12 countries including Iran and 11 CIS countries. The analysis method is based on using the combined indicators, including the Drysdel's modified index and UNCTAD proposed method, during 1999 - 2003. The results Show That Iran has many trade opportunities in non - oil export to CIS contries and it has Experienced a considerable increase in trade with them during the last decades.However, Iran can provide a reliable economic integration through strengthening the regional arrangements including the expanded intra - regional trade with them while securing its national interest. Regional cooperation with CIS countries, especially Russia, Belarus, and Ukraine can be a suitable opportunity for Iran.Given the results, reduced tariff barriers through providing different preferential tariff schemes will increase Iran's non - oil export to CIS countries.

The goal of this research is the presentation of data envelopment analysis Technique as a complementary method for financial ratios analysis. One of the limitations of the traditional method of analysis is that each group of ratios only shows one of the financial aspects so we cannot aggregate them easily for financial statement analysis. Therefore in this research we analyzed 267 accepted companies in Tehran stock exchange for the period between 1384-1386 by using data envelopment analysis method. Financial data and ratios, built 4 inputs and 7 outputs of input envelopment BCC model. By Performing the above-mentioned model we came to a conclusion 235 are inefficient. In fact this technique changed different financial data and ratios as a unitary and comparable criteria named efficiency. Therefore, we can conclude that data envelopment analysis approach could be a good complementary method for traditional analysis approach of financial statement by using financial ratios.

Discretionary fiscal policy refers to discretionary changes in taxation, spending, or other financial activities by the government in response to economic events or changes in economic conditions. The adoption of this policy, if it is not in line with the stability of fluctuations, can leave negative effects on economic variables.The purpose of this research is to investigate the effects of discretionary fisical policy on private consumption and investment in Iran. For this purpose, first, the fiscal response function in Iran during the period 1357-1401 was estimated according to the model of Fataz and Miho (2003 and 2006) using the 2SLS-IV approach, and then through this function, discretionary financial policies are extracted and analyzed. According to the fiscal policy rule, the fisical policy in Iran has been pro-cyclical behavior the period under review. Also, by extracting the discretionary fiscal policy from the fiscal policy rule and examining its effects using the GMM approach, the existence of the Crowding-Out effect in consumption and investment has been confirmed, the adoption of discretionary fiscal policy in Iran has driven the private sector from investing in this sector and also reduced household consumption, and therefore can have a destructive effect on economic growth.