Since a few years ago, many countries have realized the unique and exceptional role of TAXes as the only global instrument for making economical the investments on housing markets within the capital market through the vehicle of REIT investment and as such, they establish their REIT markets one after another. Through making use of the modern financial institution of REIT (i.e., through the application of modern REIT technology to Iranian markets) with all its fiscal and financial characteristics, it will be possible to organize TAX categories for housing markets and to TAX the transactions of their securities in the capital markets. It is also possible to improve the working of the existing TAX system through the standardization of processes and monitoring in both the capital and housing markets. The critical role of TAXes in improving business environments in the housing market through the REIT financial instrument and in decreasing the investment risks both in the capital market and in Tehran Stock Exchange can not be ignored. The present paper is aimed at introducing the REIT financial instrument and at presenting the results of a field-comparative study being done on the topic of “investing on the housing market through the capital market” focusing on “its advantages and opportunities for the Iranian TAX system”.

Introduction: The study's purpose was to compare the maxillary All-on-four, All-on-five, and All-on-six designs in terms of stress distribution in the bone and various components of the prosthesis design.Materials and Methods: This finite element analysis study was carried out descriptively in 2024 at the Faculty of Dentistry in Isfahan. An edentulous maxillary model and three implant-based fixed prostheses were designed. Design 1 (All on four): two vertical anterior implants in the position of the lateral teeth and two posterior implants with an angle of 30 degrees in the position of the second premolars. Design 2(All on five): one vertical implant in the position of the central tooth, two vertical implants in the position of the lateral teeth, and two posterior implants with an angle of 30 degrees in the position of the second premolars. Design 3 (All on six): two vertical implants in the position of the central teeth, two vertical implants in the position of the canine teeth, and two short vertical implants in the position of the first molars. A force of 100 Newtons was applied to the left end of the superstructure, and then the maximum stress in the bone and corresponding prosthetic structures were compared.Results: The All-on-Six design caused the least stress in the bone and prosthetic structures, and the All-on-Four design caused the most stress.Conclusion: Among the designs evaluated, the All-on-six demonstrated the most favorable biomechanical performance. The All-on-four design exhibited the highest stress levels within bone and prosthetic components. While the All-on-five design presented intermediate stress levels compared to the other two models.

Bovine Leukosis Virus (BLV) belongs to the genus Deltaretrovirus ,subfamily Orthoretrovirinae of the family Retroviridae comprising 3 main genes of gag, pol and env and a number of replication regulatory genes such as TAX, Rex, R III, C IV. For determination of genetic relationship of TAX gene of BLV in Iran with those in other countries fragments 927bp corresponding to TAX from four infected samples were amplified in PCR system and sequenced for determining nucleotide sequence and compared with identified nucleotide sequence of this gene in other countries.A comparison made on TAX gene in Iran with other countries demonstrated 3.4 to 7.7% variability in TAX gene, of which the greatest sequence similarity exists between sequences of TAX in Iran with USA (AY700378.1)with 96.6% similarity and the least relationship exists between sequences of this virus in Iran with Australia (AY700379.1) and Japan (AY700381.1) with 92.3% similarity.

Abstract The purpose of this paper is to study the effects of internal control weaknesses on TAX avoidance for the companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer the following question: “Is there a significant relationship between internal control weaknesses and firms’ TAX avoidance?” The research population composes of total companies listed in the TSE and statistical sample composes of 76 companies. The regression and analysis of variance whit SPSS-22 and Eviews-9 software is used for testing hypothesis of the research. The results suggest that there is a positive relationship between internal control weaknesses and firms’ TAX avoidance. Also, the results showed that the effective TAX rate is low for companies with high weaknesses in internal controls, but this does not apply to book TAX differences.

Automatic topic detection seems unavoidable in social media analysis due to big text data which their users generate. Clustering-based methods are one of the most important and up-to-date categories in topic detection. The goal of this research is to have a wide study on this category. Therefore, this paper aims to study the main components of clustering-based-topic-detection, which are embedding methods, distance metrics, and clustering algorithms. Transfer learning and consequently pretrained language models and word embeddings have been considered in recent years. Regarding the importance of embedding methods, the efficiency of five new embedding methods, from earlier to recent ones, are compared in this paper. To conduct our study, two commonly used distance metrics, in addition to five important clustering algorithms in the field of topic detection, are implemented by the authors. As COVID-19 has turned into a hot trending topic on social networks in recent years, a dataset including one-month tweets collected with COVID-19-related hashtags is used for this study. More than 7500 experiments are performed to determine tunable parameters. Then all combinations of embedding methods, distance metrics and clustering algorithms (50 combinations) are evaluated using Silhouette metric. Results show that T5 strongly outperforms other embedding methods, cosine distance is weakly better than other distance metrics, and DBSCAN is superior to other clustering algorithms.

This study aimed to identify, extract, and classify the factors and requisites influencing the development of Real Estate Investment Trusts (REITS) using a qualitative research method. A systematic review was conducted, examining 1,869 relevant studies published over 23 years (2000-2023). After applying various filters, 91 studies most closely aligned with the objectives were selected for final analysis. The factors and requisites for REIT development were then classified into 4 overarching and 12 organizing themes. The findings indicated that the factors and requisites for REIT development could be analyzed across 4 broad categories: functional, supervisory and supportive, infrastructural, and structural and governance. The functional aspects included attention to financial and economic indicators, operational processes, investment principles, and risk management. The supervisory and supportive aspects covered legislation, policymaking, and regulatory frameworks. The infrastructural aspects encompassed cultural, educational, innovative, and technological dimensions. The structural and governance aspects involved monitoring of managers, investors, and corporate governance. The use of the meta-synthesis approach in this research ensured a comprehensive and holistic review of both domestic and international studies in this field, facilitating the identification and categorization of the multifaceted dimensions influencing REIT development.

Introduction: Atherosclerosis is one of the most common causes of mortality in developed and developing countries, and chronic inflammation is an important risk factor for atherosclerosis. The study was aimed to investigate the effect of human lymphotropic virus type 1 (HTLV-1) infection on the progression of atherosclerosis in the HTLV-1 endemic area. Materials and Methods: Of 50 patients in 4 groups including 14 coronary artery disease+HTLV-1+ patients, 8 CAD-HTLV-1+, 17 CAD+HTLV-1-subjects and 11 healthy controls (CAD-HTLV-1-), blood specimens were obtained. Then, TAX gene expression was evaluated via real-time PCR, TaqMan method. Furthermore, lipid factors such as cholesterol, triglyceride, LDL and HDL were measured as common risk factors of coronary artery disease. Results: The HDL levels in CAD+HTLV-1+ group was significantly lower than the CAD-HTLV-1+ group (p=0. 04). Total cholesterol in CAD+HTLV-1+ group was higher than CAD+HTLV-1-and CAD-HTLV-1-groups (p=0. 001 and p=0. 001). Also, total cholesterol in CAD-HTLV-1+ group was higher than CAD+HTLV-1-and healthy groups (p=0. 001 and p=0. 002). The LDL level in CAD+HTLV-1+ group was significantly higher than CAD+HTLV-1-group (p=0. 001). Moreover, LDL level in CAD-HTLV-1+ group was higher than CAD+HTLV-1-group (p=0. 01). Conclusion: The HTLV-1 can alter the lipid profiles. Association between HDL, LDL, cholesterol and TAX showed that TAX as main virulence factor of virus by dysregulation of cytokines production, increasing of cholesterol, LDL and decreasing of HDL can facilitate the plaque formation in HTLV-1-infected patients.