AbstractIn today’s competitive world, organizations are compelled to adopt modern managerial and production approaches in order to survive, grow, and achieve sustainable competitive advantage. Among these approaches, lean production is recognized as one of the most effective managerial and operational strategies, emphasizing waste elimination, continuous improvement, and value creation for customers. The full realization of this approach requires strong intellectual, cultural, and managerial infrastructures within organizations. Accordingly, factors such as corporate governance, intellectual capital, and organizational culture can play a decisive role in the successful implementation of lean production. The present study aims to examine the impact of corporate governance, intellectual capital, and organizational culture on the implementation of lean production in companies located in the industrial towns of Kermanshah and Isfahan. The statistical population consisted of senior managers and experts in production, marketing, sales, and finance, from which 235 individuals were selected as the sample using Cochran’s formula. A non-random convenience sampling method was applied, and data were collected through a standardized questionnaire. The obtained data were analyzed using structural equation modeling with SMART PLS software. The findings revealed that all three independent variables—corporate governance, intellectual capital, and organizational culture—had a positive and significant relationship with lean production implementation. These results suggest that establishing tra  arent and efficient corporate governance structures, developing intellectual capital through training, organizational learning, and innovation, as well as fostering an organizational culture based on collaboration, trust, and continuous improvement, can directly facilitate the successful implementation of lean production and contribute to achieving the organization’s strategic goals.Keywords: Corporate Governance, Intellectual Capital, Organizational Culture, Lean Production, Structural Equation Modeling

   One of the main problems for countries with oil resources is the existence of Dutch disease, during which, with the abundance of oil revenues, on the one hand, it is faced with a decrease in the exchange rate and on the other hand, with a decrease in competitiveness. The combination of these factors causes the economy to be highly vulnerable to external fluctuations. In this regard, the present study uses Iranian economic statistics during the period 1992-2023 and applies the ARDL approach to assess the impact of Dutch disease on the Iranian economy, focusing on the dynamics of the exchange rate and export diversity. The results of the present study show that there is a kind of causality from oil exports to the exchange rate and export diversity, but ARDL estimates show that oil revenues have improved the value of the national currency in the short term, but in the long term this effect is not statistically significant. Also, oil revenues have reduced export diversity in both the short and long term and have significantly increased the possibility of the emergence of Dutch disease. Therefore, the existence of Dutch disease in the Iranian economy has been confirmed, but given the decrease in foreign income, n recent years, this phenomenon has become less. Industrialization in the economy has significantly reduced the impact of the emergence of Dutch disease, and this is due to the nature of the development of the industrial sector in the growth of technology and innovation, ultimately foreign investment in the Iranian economy has not had a significant effect on export diversification. Therefore, improving diplomacy to remove economic sanctions and using the capacity of foreign direct investment to strengthen export diversification and using oil revenues to improve infrastructure to encourage the entry of the private sector are the most important policies to avoid Dutch disease.

Abstract          Social development, as one of the key dimensions of sustainable development, plays an important role in improving the quality of life, social justice, and increasing public participation. In Iran, despite the efforts made in the economic field, many social indicators such as poverty, inequality, unemployment, and weak governance remain challenging. The main objective of this study is to investigate and estimate the effect of selected economic factors on social development in Iran during the period 1382 to 1400. In this regard, the autoregressive distribution lag (ARDL) model has been used to analyze the short-term and long-term relationships between economic variables and the social development index. In this study, social development is defined as a composite index including life expectancy, social capital, and the Gini coefficient, and the independent variables including poverty, employment rate, life expectancy, quality of governance, business environment, and income inequality (Gini coefficient) have been considered.    The results of the ARDL model estimation showed that in the long run, variables such as life expectancy, business environment, quality of governance, and employment rate have a positive and significant effect on social development, while poverty has a negative and significant effect on it. The Gini coefficient also showed a positive effect, contrary to theoretical expectations, which could depend on the method of calculating the composite index and requires cautious interpretation. Short-term results were also observed in a similar direction, but with a different strength of effect. Accordingly, it is suggested that economic policymakers take steps to promote social development in the country by focusing on reducing poverty, improving public health, improving the quality of governance, facilitating the business environment, and increasing job opportunities. It is also recommended to review the indicators for measuring social development and use regional and multidimensional approaches in future studies.   

Abstract This study investigates the impact of fluctuations in the national currency’s value on the level of happiness in Iran. Persistent depreciation of the national currency in recent years—through channels such as rising inflation, declining purchasing power, increasing income inequality, and weakening economic security—has the potential to significantly influence individuals’ subjective well?being and life satisfaction. At the same time, currency devaluation may generate limited positive effects through improved export competitiveness and potential gains in employment.   Using reliable national and international datasets on currency value, key macroeconomic indicators, and happiness measures, this research analyzes the relationship between these variables within a regression?based empirical framework. The findings indicate that currency depreciation has a statistically significant negative effect on happiness in Iran, primarily transmitted through inflationary pressures and the erosion of households’ purchasing power. Although some positive effects related to increased exports and employment appear in certain periods, these effects are insufficient to offset the broader negative consequences of currency devaluation on subjective well?being. Overall, the results highlight that economic stability, inflation control, and preservation of purchasing power play a vital role in enhancing social well?being and improving life satisfaction. Currency instability, therefore, emerges as a key factor contributing to declines in happiness among the Iranian population.   

 Iran’s economy is among those in which energy consumption is heavily subsidized; as a result, domestic energy prices are low compared to neighboring countries. This has led to inefficient energy use, and international statistics classify Iran as a high energy?intensity economy. At the provincial level, there is also a considerable gap in energy intensity that cannot be fully explained by standard determinants such as industrialization, urbanization, GDP, and financial development; part of this gap is due to unexplained factors that conventional models cannot capture.Using provincial data for 2007–2020 and a decomposition?model approach, this study estimates the contribution of industrialization, GDP, urbanization, population, and financial development to energy intensity. The GMM estimation results show that industrialization, economic growth, and financial development have a negative and significant effect on energy intensity, whereas population and urbanization exert a positive and significant effect. Finally, the Oaxaca–Blinder decomposition indicates that about 93% of the gap in energy intensity and 70% of total energy consumption can be explained by these factors, while the contribution of smuggling and improper consumption patterns is about 7% of the intensity gap and 30% of energy use. Accordingly, designing appropriate economic structures that reinforce the negative impact of the above factors on energy intensity is a key policy priority for Iran’s economy.

  International economic sanctions, as one of the foreign policy tools of major powers, have been extensively used against energy-exporting countries in recent decades, leaving profound impacts on the economic structure of these countries; this is while severe and successive fluctuations in revenues from energy exports, as an endogenous and structural shock, have posed additional challenges to macroeconomic stability and the investment climate in these countries. In this regard, the present research, aiming at a comparative analysis of the effects of international sanctions on the economic resilience of Iran and Russia as two major energy-exporting economies under extensive sanctions, has analyzed the role of energy revenues and government effectiveness in shaping the resilience capacity of these two countries. This study employs annual data from the period 2005 to 2022 and utilizes the Time-Series Generalized Method of Moments (GMM) as its analytical tool. The empirical findings reveal striking structural differences between the two economies. Regarding sanctions, a negative and significant coefficient is observed in both countries, but its intensity in Iran (-0.79) is approximately four times stronger than in Russia (-0.21), indicating the higher vulnerability of Iran's economic structure. For the energy revenue variable, the results are even more contradictory: this variable has a weakening effect on resilience in Iran (coefficient -0.01), confirming the "resource curse" phenomenon; while in Russia, a strengthening relationship (positive coefficient 0.00003) is established, indicating more efficient management of oil revenues. The most significant contrast occurs in the role of government effectiveness: this institutional indicator is the strongest factor increasing resilience in Russia (coefficient +1.74); however, in Iran, it shows an inverse and weakening relationship (coefficient -0.46), reflecting the characteristics of a rentier political economy and the inefficiency of government interventions. Finally, the interaction effect of sanctions and energy revenue is positive and significant in both countries, which testifies to the role of energy revenues as a mitigating shield in reducing the destructive effects of sanctio   although the size of this mitigating effect is also estimated to be stronger in Iran. In summary, this research concludes that the difference in the economic resilience of Iran and Russia in the face of external shocks is not only due to the scale of the shocks but is primarily the product of differences in the quality of governance institutions and the structural capacity of the economy to transform resource revenues into productive and resilient investment.

   Non-communicable diseases (NCDs), particularly cardiovascular diseases and type 2 diabetes, are among the most significant public health challenges in Iran. In addition to their negative impact on quality of life, they impose a substantial economic burden on patients, families, and the healthcare system. In Iran, especially in Kermanshah Province, the high prevalence of these diseases and the direct and indirect costs associated with them highlight the need to identify innovative, preventive approaches. This study aims to identify knowledge-based factors and strategies effective in preventing cardiovascular diseases and type 2 diabetes, with a focus on improving public health and reducing related economic costs. The research is applied and qualitative in nature, employing the Delphi method and a researcher-made questionnaire to collect the opinions of specialist physicians in the fields of cardiology and diabetes in Kermanshah Province. The data were collected through purposive sampling and analyzed using    software and appropriate statistical methods.

Corporate sustainability performance has recently gained significant traction worldwide. Adoption of Industry 4. 0 technologies such as financial technology and utilization of critical organizational resources are of great importance for the sustainability and performance of companies. This study uses the Ecological Modernization Theory (EMT) and the Resource-Based Viewpoint (RBV) to assess the effects of fintech adoption (FA) and financial literacy (FL) of banks and financial institutions on various dimensions of their sustainability performance. This study also aims to determine the role of access to financial resources in the impact of financial technology adoption and financial literacy on improving sustainable performance. Therefore، this study uses data from listed banks. 14 banks were surveyed annually over a twelve-year period from the beginning of 1391 to the end of 1402. The data were analyzed using multiple linear regression. The research findings indicated that there is a significant relationship between the adoption of financial technology and improving the sustainable performance of the company. There is a significant relationship between financial literacy and improving the sustainable performance of the company. Access to financial resources has a significant effect on the relationship between the adoption of financial technology and improving the sustainable performance of the company. Also، access to financial resources has a significant effect on the relationship between financial literacy and improving the sustainable performance of the company.

Political attention in developing countries means the ability and power to make decisions in the allocation of scarce resources of the country in regions where the country's economic managers and decision-makers are from that region or are influenced by parliamentarians, influential or pressure groups, or processes that redirect scarce resources that can be allocated in favor of some regions with more attention. This process will be formed in a hidden and hidden way in the numbers of economic indicators. But some constructed economic indicators can demonstrate part of this power and ability to apply more attention. In this study, the effect of the political attention coefficient through budget allocation, financial facilities, employment policies, and taxes on inflation and economic growth of provinces in 31 provinces of Iran during the period 1385-1402 was examined. Using the FMOLS model, the results showed that PFI, PBI, EPR enhance growth but increase inflation, while Total Tax reduces growth and inflation.   

   In the contemporary world, fiscal decentralization has been considered as a solution to improve the efficiency, tra  arency, and financial sustainability of governments, especially in developing economies. This process, by transferring financial authority from the central government to local levels, can have significant effects on resource management and financial sustainability. However, the impact of fiscal decentralization on government financial sustainability in centralized economies such as Iran has been less comprehensively studied. This study aimed to analyze the effect of fiscal decentralization on government financial sustainability in 31 provinces of Iran during the period 1390-1402. Using the FMOLS econometric method and panel data, the effects of fiscal decentralization (FD), economic growth (GDP), inflation (INF), and unemployment (UN) variables on government financial sustainability (FS) were examined. The results showed that fiscal decentralization has a significant and negative effect on financial sustainability by reducing current expenditures and improves it. In contrast, economic growth, inflation, and unemployment weaken financial sustainability by increasing expenditures. These findings are consistent with the theories of fiscal decentralization and budget sustainability and emphasize the importance of strengthening the fiscal autonomy of provinces. By providing a framework based on provincial data, this study fills the gap in the research literature and offers suggestions for fiscal policymaking in Iran.

   Income inequality is one of the fundamental and enduring challenges of the Iranian economy, which has far-reaching effects on social dynamics, political stability, and economic growth. The increase in class gaps and the decrease in social justice are among the most important consequences of this phenomenon, which double the need to review economic policies. Accordingly, the present study was designed with the aim of examining in detail and empirically the asymmetric effects of monetary and fiscal policies on income inequality in Iran during the period 2011-2012. This study attempts to determine whether the response of income inequality to changes in macroeconomic variables - such as inflation, interest rates, taxes, and financial development - is the same in increasing and decreasing directions. To achieve this goal, seasonal data on the Iranian economy and the econometric model of the autoregressive model with asymmetric distribution lags (NARDL) have been used to analyze the difference in the effect of positive and negative shocks of these variables on income distribution more accurately.

  Income inequality has always been regarded as one of the most significant political, social, and economic concerns worldwide. It is also one of the challenges that has drawn the attention of policymakers and economic authorities in Iran in recent decades. Therefore, identifying the factors influencing income distribution is crucial in policymaking. Accordingly, the present study seeks to empirically examine the relationship between fiscal policy (government expenditures, tax rates, and financial development) and income inequality (Gini coefficient) using the Markov-Switching approach, with quarterly data from 2001 to 2022. The results of the study indicate that the hypothesis of symmetry regarding the effects of financial development, government expenditures, and income taxes on income distribution in Iran during recessions and booms can be rejected. The impact of financial development, government expenditures, and income taxes—as indicators of fiscal policy—on income distribution is greater during booms than during recessions. These findings suggest that fiscal policy has asymmetric effects on income distribution in Iran.

   Abstract: In this study we have been trying to examine the asymmetric effect of renewable energy consumption and trade openness and economic growth on carbon dioxide emission and ecological footprint in chosen developing and developed countries with quantile on quantile regression analysis, we used panel data of ten developed and developing countries in twenty seven years. In this study we create for models:   model 1: examine the asymmetric effect of renewable energy consumption and trade openness and economic growth on carbon dioxide emission in five developing countries.   model2: examine the asymmetric effect of renewable energy consumption and trade openness and economic growth on ecological footprint in five developing countries. Model3: examine the asymmetric effect of renewable energy consumption and trade openness and economic growth on carbon dioxide emission in five developed countries. Model4:   examine the asymmetric effect of renewable energy consumption and trade openness and economic growth on ecological footprint in five developed countries. The result showed that in model1 most of the quantiles determined the negative impact of renewable energy consumption on carbon emission although in few quantiles positive impact and no impact was indicated. The result showed that in model1 most of the quantiles determined the positive impact of trade openness on carbon emission. The result showed that in model1 most of the quantiles determined the positive impact of economic growth on carbon emission. The result showed that in model2 most of the quantiles determined the negative impact of renewable energy consumption on ecological footprint is asymmetric which means this impact is positive in half of the quantiles and negative in the other half. The result showed that in mode2 most of the quantiles determined the positive impact of trade openness on carbon emission although in few quantiles negative impact was indicated.   The result showed that in model2 most of the quantiles determined the negative impact of economic growth on ecological footprint is asymmetric which means this impact is positive in half of the quantiles and negative in the other half. The result showed that in model3 most of the quantiles determined the negative impact of renewable energy consumption on carbon emission is asymmetric which means this impact is positive in half of the quantiles and negative in the other half.    The result showed that in model3 most of the quantiles determined the positive impact of trade openness on carbon emission although in few quantiles no impact was indicated. The result showed that in model3 most of the quantiles determined the negative impact of economic growth on carbon emission is asymmetric which means this impact is positive in half of the quantiles and negative in the other half. The result showed that in model4 most of the quantiles determined the negative impact of renewable energy consumption on ecological foot print is asymmetric which means this impact is positive in half of the quantiles and negative in the other half. The result showed that in model4 most of the quantiles determined the positive impact of trade openness on ecological foot print although in few quantiles negative impact and no impact was indicated. The result showed that in model4 most of the quantiles determined the positive impact of economic growth on ecological foot print.

   Income inequality is one of the main challenges facing middle-income countries on the path to sustainable development and inclusive growth. In this regard, financial inclusion and the development of the financial system can play an important role in reducing inequality. This study aims to investigate the role of financial inclusion, through the channel of financial development, on income inequality in a comparative study of Iran and a panel of selected middle-income countries from 2005 to 2023. The central research question is whether and how a country's level of financial development affects the effectiveness of financial inclusion in reducing income inequality. To test the research hypotheses, a panel data model using the Fixed Effects method was employed, incorporating an interaction term to measure the channel role of financial development. Income inequality is measured by the Gini coefficient, while financial inclusion and financial development are measured using standard international indicators. The key findings of the research indicate that financial inclusion, by itself, has a strong, negative, and statistically significant effect on income inequality. Financial development is also independently associated with a reduction in inequality. However, the study's most significant finding, derived from the analysis of the interaction term, reveals a more complex and non-linear relationship. The positive and significant coefficient of the interaction term implies that as the level of financial development increases, the inequality-reducing power of financial inclusion diminishes. In other words, the effectiveness of financial inclusion in mitigating inequality is considerably greater in countries with lower levels of financial development. This finding carries important policy implications: policymakers should adopt a conditional, two-stage approach. In the early stages of development, focusing on expanding access to basic financial services can be a highly effective tool for reducing inequality. In later stages, however, the policy focus must shift towards structural reforms that ensure the "inclusiveness" and "efficiency" of the entire financial system, allowing its benefits to be broadly distributed and contributing to a sustainable reduction in inequality.

  One of

Monetary and banking crises are one of the economic problems that have affected many countries, including Iran, today. Banking crises cause many economic problems, and most economists are looking for a solution to contain the crises. Several factors affect banking crises, including: individual bank fragility factors and systemic crisis, international shock factors in banking crises, bank ownership and structure factors, political factors, financial structure and financial development, banking regulations, and macroeconomic and microeconomic variables are among the main reasons for the banking crisis in Iran. And examining the conditions governing Iranian banks and countries that have experienced banking or currency crises have higher inflation rates in the long term. In addition, banking crises coincide with a large increase in the government budget deficit or even with the government debt crisis.Given the importance of the monetary and banking crisis on Iran's economic growth, an accurate and scientific estimate of the effects of these variables on the growth rate of the Iranian economy is of particular importance. And in this thesis, the method of self-explanatory nonlinear approach with wide lags, using data from 1370-1400, has been used in estimating the models. The results obtained from the model estimation indicate that: In the Iranian economy, the relationship between the logarithm of commercial bank debt to the central bank, the logarithm of government debt to the central bank, the logarithm of inflation rate, the logarithm of exchange rate, the logarithm of liquidity volume and the logarithm of interest rate with the logarithm of economic growth is nonlinear (asymmetric). Monetary crises are usually related to imbalances in money supply and demand, increased inflation rates and currency instability.Monetary and banking crises can lead to reduced investment, increased unemployment, and a decrease in gross domestic product (GDP), which in this case affects economic growth. Also, in some cases, crises can lead to structural reforms and improved economic efficiency. Therefore, it can be said that the relationship between monetary and banking crises and economic growth is nonlinear.

 In the present study, the aim is to examine the impact of variables on poverty in Middle Eastern countries, covering the period 2007-2020. Econometric methods are also used to examine the relationships between variables. The software used in this study is Eviews.

  One of the variables of interest to economic decision-makers is achieving high economic growth. Various factors influence economic growth. One of these factors is the amount of credit provided by commercial banks for the purchase of equipment and working capital to businesses and consumers. Quantifying the impact of bank loans on economic growth is of particular importance. The growth of Gross Domestic Product (GDP) in any economic system depends on the level of investment, with banks playing a major role in providing the necessary financial resources for investment. The efficient and optimal use of bank loans and credit can lead to increased investment, economic boom, job creation, and consequently, economic growth. In addition, budgetary credits, as fiscal policy, play a significant role in economic growth. Therefore, this study investigates the effects of bank loans on economic growth in 28 out of 31 Iranian provinces using panel data and the Generalized Least Squares (GLS) method with annual data from 2006 to 2020. The results of the hypothesis testing show that bank loans have a positive and significant relationship with economic growth in the country's provinces. Furthermore, the growth rate of capital, technology, and labor force also have a positive and significant relationship with economic growth in the provinces

  Today, we are witnessing the spread of medicine in all aspects of human life, and indeed, as in the past, the criterion for referring to doctors is not only physical pain and suffering, but we must also refer to a doctor to become beautiful. In this regard, medicine has penetrated all aspects of people's lives and has also defined health and beauty. So new concepts such as; beauty medicine have been formed. As is evident from this concept, medicine has strengthened its special position more than ever before, and today it is medicine that defines the concepts of beauty and ugliness. The discourse of medicalization has become so widespread in society that it has convinced us with its own ideologies to refer to a doctor for the slightest symptom in our bodies, whether in the field of health or beauty. Doctors are supposedly the guardians of our lives and minds, but in fact they are the thieves of our lives and minds, and above all, our money. The research method in this study has been critical, and our criticism is of the discourse that has caused medicine to interfere in all aspects of human life and force us to realize that no human being is healthy and everyone needs treatment. The aim of this research is to study the relationship between neoliberalism and medicalization. Keywords: aesthetic medicine, discourse, ideology, medicalization, neoliberalism

  Acquiring housing is one of the country's economic goals. One of the factors influencing housing prices is income distribution. With the improvement of income distribution, the price of housing decreases. Using the statistical evidence of Iran, the present study investigates the effect of income distribution policy on housing prices in the period of 1395-1400 in the provinces of Iran. In this regard, the panel data approach is used. The results obtained from this research show that income distribution has a positive and significant effect on housing prices. In other words, with the increase in income inequality, housing prices will also increase. Regarding housing demand, the results indicated a positive and significant effect of housing demand on housing prices.

 In economic literature, financial development is considered as one of the necessities of economic growth and development of countries. Hence, paying attention to financial development and analyzing its effects on economic growth is of particular importance. Achieving the desired economic growth and development is impossible without the existence of efficient financial institutions and appropriate financial resources. On the other hand, today, the ability to achieve innovations by using creative human resources is known as the first step to turn knowledge into wealth. . Therefore, considering the key importance of innovation and institutional development in the economy of developing countries, the present study examines the impact of institutional development and innovation on financial development in 12 OPEC member countries during the period of 2010-2022 using the fully modified least squares method (FMOLS). ) pays. Based on the results obtained, the effect of institutional development and innovation on financial development in OPEC member countries during the period from 2010 to 2022 has been positive and significant.

Today, the financing of companies is one of the most challenging topics in the field of capital markets. A financial deficit is created when the cash resources needed to manage the company's affairs and pay the owners of external interests (shareholders, creditors and tax authorities) are less than the cash flows resulting from operational activities. Also, as this factor increases, companies tend to increase their debt ratio to cover the financial deficit. Therefore, according to the above, the main goal of the current research is to investigate the role of the financial deficit modifier on the relationship between the revaluation of fixed assets and external financing. The statistical population of the present study includes all companies admitted to the Tehran Stock Exchange. According to the announcement of the official website of the stock exchange organization, the number of stock exchange companies included 784 companies by the end of 2020. The statistical population is in a period of 6 years, from 2015 to 2020. According to the application of the mentioned filters in the third chapter, the number of 151 companies and 906 company-years have been selected according to the rule of systematic exclusion. To test the hypotheses, regression analysis using the composite data method has been used. The results of the research showed that there is no significant relationship between revaluation of fixed assets and external financing, but there is a significant and inverse relationship between financial deficit and external financing. Also, with the intervention of the financial deficit variable as a moderating variable, the relationship between the revaluation of fixed assets and external financing is significant and inverse.   

   In the era of knowledge-based economy and modern financial complexities, understanding how different factors affect people's financial behavior is one of the important issues in individual and social life. Financial confidence, financial knowledge and financial learning capacity as key components play a vital role in the formation of individual financial behaviors This research is designed to investigate and analyze the depth of the relationship between financial confidence, financial knowledge, financial learning capacity and people's financial behaviors with the aim of improving our understanding of the complexities of these social and economic relationships. Therefore, the main purpose of this research is to investigate the relationship between financial confidence, financial knowledge, financial learning capacity and financial behavior. The statistical population of this research includes accountants of companies in Kermanshah, Kurdistan and Hamadan provinces Research data was collected through a questionnaire according to the number of statistical population and based on Morgan's table from a statistical sample of 357 people. in this research, random sampling method was used. Hypotheses testing has been done using SmartPls3 equation structure software. The results show that financial confidence, financial knowledge, and financial learning capacity have significant relationships with people's financial behaviors. Financial confidence, as an important psychological characteristic, plays a significant role in the formation of financial behaviors. Also, financial learning capacity plays a significant role in determining people's financial behavior. But, on the other hand, the sixth hypothesis, which claimed that there is a significant relationship between financial learning capacity and financial knowledge, was not confirmed by the research data. And these results can help improve our understanding of various financial matters and financial decisions. Keywords: financial confidence, financial knowledge, financial learning capacity, financial behavior

   Abstract One of the most important challenges facing the global economy is the environmental, warm and climate changes of the earth. The role of energy in the global economy foreshadows the issue of energy. In this regard, the development and development of theories and applications of energy is to obtain methods of compatibility of issues related to energy and environment. More than the study of new energy, they have replaced fossil energy and consider it suitable for fossil fuels. Using selected data from developing countries (41 countries) and developed countries (26 countries), the role of renewable energy in the quality of the environment has been investigated in the period of 2000-2020. The results of the cross-sectional dependence test indicate the presence of cross-sectional dependence in developed and the absence of cross-sectional dependence in developing. In accordance with the unit root test, the cointegration test is used to check the long-term relationship between several studies. According to the results of heteroscedasticity and autocorrelation test, FGLS and PCSE evaluators are used for the model. Experimental findings show that in both groups of countries, the consumption of renewable energy has a positive and significant effect on the quality of the environment, and the absolute value of this effect is more in developed countries than in developing countries, while this result is for fossil energies. It is the opposite. The N-shaped Kuznets environmental curve is confirmed for both groups of countries. Therefore, it cannot be expected that pollution emissions will decrease in the long term with the increase in production. This study highlights the importance of promoting green energy in order to achieve sustainable development and combat global warming.    Keywords: renewable energy, fossil energy, environmental quality, developing and developed countries   

  The limitation and scarcity of energy resources and the importance of energy in economic growth and development on the one hand and the impact of markets on economic growth and, consequently, the increase in energy consumption on the other hand, show the importance of studying the factors affecting energy demand and consumption. The development of financial markets deals with energy consumption in a group consisting of 53 developing countries and 47 developed countries. In this regard, using the method of analysis of fundamental factors and data from 2000 to 2022, capital market and banking indices are calculated and using the method of generalized moments (GMM). The stock market is examined in terms of energy demand, analysis and analysis of how different variables affect energy demand can help economic planners in the field of energy consumption management and achieving balanced development goals. In this research, the dynamic relationship between energy demand and stock market development in 53 developing countries and 47 developed countries during The period from 2000 to 2022 is examined using the generalized moments method (GMM), the model used is taken from the Sadroski (2010) article, which is as follows. In this regard, the energy demand (FD) and the stock market development index (P) are considered. The price of fuel (Y) will be a function of income (Energy). In this research, the panel data method will be used.

   In this study, the impact of per capita gross domestic income and environmental degradation on happiness in developed and developing countries during the years 2000 to 2022 has been investigated. Also, the wavelet-based quantile regression method was used for data analysis. On the other hand, in order to more closely examine the effect of the above variables on happiness, the variables of the urban population and the population of people over 65 years of age were added to the model as control variables and the following results were obtained: GDP per capita has a positive effect on the happiness index, on the other hand, the positive effect of income per capita decreases in developed countries that have higher happiness. But in developing countries, the relationship is upward, which means that in countries with a higher level of happiness, income has a greater positive effect on happiness. Also, this positive relationship has been confirmed in the short-term, medium-term, and long-term periods. The emission of carbon dioxide as the most important pollutant of the earth's atmosphere and the loss of tree covers have a negative effect on happiness in both categories of countries. The urban population variable has a positive and significant effect on happiness, this positive effect is due to more amenities in the urban environment. Also, the population of people over 65 has a negative effect on happiness. It means that whatever the amount of this population ratio, if it increases to the total population, the level of happiness in that society will decrease.

  On the one hand, one of the most important components of the country's upstream documents is productivity, and on the other hand, Iran's vulnerable economic structure to external shocks has increased the need to pay attention to the endogenous production structure that has the greatest effect on economic growth. Therefore, the main goal of the current research is to investigate the relationship between productivity and industry structure using statistical evidence of Iranian provinces for the period of 2010-2019 using the generalized moments approach. The results of estimating the industry structure using the index of the location coefficient show that Tehran province has industrial diversity and Bushehr province has the least industrial diversity, the causality results show that there is a kind of two-way causality between productivity and industrial structure, and based on the generalized moments approach, The productivity of the labor force has had a negative effect on the industrial consolidation, and in such a way that the productivity cannot be spread among the industrial sectors for whatever reason it has been created, also the industrial consolidation has had a negative effect on the productivity of the labor force, which indicates the absence of an endogenous structure. has it. Finally, human capital has caused the reduction of labor productivity and industrial consolidation, and financial development has not been able to create the endogenous structure of the industry. Therefore, focusing on creating an industry structure that is based on regional advantages is the most important proposed policy for this research. Keywords: industrial consolidation, labor productivity, generalized moments

Inflation is one of the economic problems that has affected many countries, including Iran. Inflation causes many social and economic problems, and most economists and politicians are looking for a solution to curb inflation. Several factors affect inflation, including the increase in the price index of imported goods, increase in exchange rate, positive and negative shocks of oil income, uncertainty and volatility, increase in the population of the consumer age group, increase in liquidity, expansionary financial policies and budget deficit. Inflation expectations are one of the main causes of inflation in Iran. As mentioned, one of the variables that affects inflation in Iran is liquidity and monetary base. The country's bank balance sheet has been facing a widening imbalance for many years with the overdraft of the banks from the central bank and the government's budget deficit. Therefore, in this research, quantitative estimation of the effect of banks' mismatches on inflation in Iran has been done. In this research, the statistical data of 1370-1400 were used, and the models used are OLS method and quantile regression. The results of the research in the OLS method show that all variables have a significant effect on inflation and also the quantile regression method shows that with the increase in the growth rate of the banks' debt to the central bank, the growth rate of the government's debt to the central bank and the exchange rate in quantiles. high and low, inflation increases, and the growth rate of the production gap and the openness of the financial market have a negative and significant effect on inflation.   

   The inequality of economic growth is one of the main factors for the heterogeneous distribution of labor and capital and the cause of political and economic crises, because inequality implies the inability of policymakers to benefit from the capacities and potentials of many regions. In this regard, the present study, using the spatial econometric approach and the spatial tile index, examines the effect of financial development on the convergence of economic growth of the province and the analysis of growth inequality for the period of 2007-2020, the results of the study show that 88% of the difference in the economic growth of the provinces It is caused by productivity, which is caused by the financial development and the heterogeneous economic structures of the regions following the application of inputs, in addition to this, the convergence of economic growth with regard to the real and nominal GDP index has been confirmed in all models, and the spillover effects of economic growth The graph is negative, which indicates the limitation of resources and the lack of endogenous economic growth in Iran, finally, financial development plays an important role in the convergence of growth, but their spillover effects have caused the divergence of economic growth in limited cases, so paying attention to the potential of the regions And providing policies in order to benefit from the potential is the most important policy proposal for the present study.

   Kuznets hypothesis is confirmed in both groups of countries. In both groups of countries, energy consumption and trade openness lead to a decrease in environmental quality, while good governance leads to an increase in environmental quality. ICT significantly leads to a decrease in environmental quality in developing countries. In developed countries, ICT has no significant impact on environmental quality, while access to the internet significantly improves environmental quality. Therefore, the effects of increasing carbon due to ICT development, such as direct and rebound effects, are greater in developing countries than the effects of reducing carbon due to ICT development, such as substitution effects. Considering the impact of ICT on economic growth and development, the use of renewable energy and energy consumption optimization is recommended in developing countries. Activating substitution effects (reducing outdoor activities using online tools) will also help improve environmental quality @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-536870145 1107305727 0 0 415 0;}@font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4; mso-font-charset:0; mso-generic-font-family:swi   mso-font-pitch:variable; mso-font-signature:-536859905 -1073697537 9 0 511 0;}@font-face {font-family:"B Zar"; panose-1:2 11 6 4 2 2 2 2 2 4; mso-font-alt:Arial; mso-font-charset:178; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:8193 -2147483648 8 0 64 0;}p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin:0in; text-align:justify; text-justify:kashida; text-kashida:0%; text-indent:14.2pt; mso-pagination:none; direction:rtl; unicode-bidi:embed; font-size:11.0pt; mso-bidi-font-size:13.0pt; font-family:"Times New Roman",serif; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; mso-bidi-font-family:"B Zar";}.MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:11.0pt; mso-ansi-font-size:11.0pt; mso-bidi-font-size:13.0pt; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; mso-bidi-font-family:"B Zar"; mso-font-kerning:0pt; mso-ligatures:none;}.MsoPapDefault {mso-style-type:export-only; text-align:justify; direction:rtl; unicode-bidi:embed;}div.WordSection1 {page:WordSection1;}

   Comparative comparison of performance evaluation models of agricultural and livestock companies in Kermanshah province and presentation of optimal performance evaluation model Abstract Objective: The evaluation process is one of the most important processes that every collection needs to ensure its survival and to know the quality of its performance and accurate implementation of its programs. In this regard, the current research was conducted with the aim of comparative comparison of performance evaluation models and providing the optimal performance evaluation model. Research Methodology: The research was conducted with a qualitative and documentary method. In order to achieve the objectives of the research, first by studying the selected texts and document review of researches related to common performance evaluation models, the main indicators and components intended to evaluate the performance of organizations and companies were categorized, then for each of the performance evaluation models, the indicators and components of that model It was evaluated and compiled, and finally, based on the obtained indicators, performance evaluation models were compared. Data analysis methods were thematic analysis and descriptive statistical indicators. Results: The results obtained from the research showed that among the performance evaluation models, the balanced evaluation model is a more comprehensive and optimal model and provides more complete results and more components for a comprehensive and correct evaluation of the performance of companies and organizations compared to other models. Conclusion: According to the obtained results, it can be said that among the performance evaluation models, the balanced evaluation model is the most optimal and efficient model for performance evaluation in agricultural and animal husbandry companies. Keywords: performance evaluation, Balanced Score Card, comparative comparison

Investigating the effect of industrialization and urbanization on CO2 intensity in OPEC countries Abstract One of the most important negative externality of achieving higher economic growth is the emission of carbon dioxide and the reduction of environmental quality, which is partly caused by production processes and is inevitable, and partly caused by inefficiency in the economy, which can be reduced. This study investigates the effect of industrialization and urbanization on the intensity of carbon dioxide emissions using the statistical evidence of OPEC countries over 2000-2021. The results of the model estimation using the panel data approach show that energy intensity as an indicator of The inefficiency of energy consumption and urbanization as an indicator of the lack of optimal structure of cities has a positive and significant effect on the intensity of carbon dioxide emissions, in addition, industrialization by creating higher economic growth has a negative effect on the intensity of carbon dioxide emissions and Economic growth was first accompanied by a decrease in the intensity of carbon dioxide emissions and then led to an increase in the intensity of carbon dioxide emissions. Therefore, improving the production structure in order to reduce energy intensity, improving urban structures in order to reduce the effects of congestion and focusing on improving technology to increase the negative effect of industrialization on the intensity of carbon dioxide emissions are the most important policies to improve the quality of the environment. Keywords: urbanization, industrialization, intensity of carbon dioxide emissions, Panel data.   

The emergence of some important political, economic, social and biological crises has an important role in changing the behavior of human society, especially from the point of view of macro decisions of a country with an economic approach. The preventive and control measures of the corona virus crisis, which require a comprehensive, systematic and multi-dimensional approach, have led to changes in the economic behavior of people in the society, which has caused the country's economic system to face serious challenges.Therefore, the study of the economic situation of the household in the last two years, the effectiveness of the country's decisions regarding the control of the Covid-19 disease and its impact on the economy, the social and economic behavior of the people in the face of such crises in order to prevent challenges and try to create a A healthy economy and its protection are very necessary.In this research, considering the approach of examining the responses of the studied statistical population through the publication of a questionnaire in the virtual space, as well as the use of statistics center data, library documents, related articles, etc., also taking into account the economic situation of the studied population. The study in the last two years uses experimental, content analysis, documentary and descriptive methods. Finally, in the final chapters of the thesis, quantitative data will be analyzed by descriptive statistics and regression methods.The main goal of this research is to investigate the impact of the spread of the Covid-19 disease on the food security, livelihood and economy of the studied households in Kermanshah province based on the results of an internet survey in a short period of time.   

  Inflation is one of the basic problems in Iran's economy. So that during the past years, Iran's economy has experienced high inflation. Therefore, identifying and estimating the factors affecting inflation in Iran can be useful in providing solutions to solve the problem of Iran's economy. One of the factors affecting inflation in Iran is the volume of liquidity and its components, i.e. the increasing coefficient of liquidity and the monetary base. The monetary base has different components based on expenses and sources. Based on expenses, the monetary base includes banknotes and muskox and reserves of commercial banks. According to sources, the monetary base includes net foreign assets of the central bank, net government debt, gross commercial bank debt and net other assets. The effects of spending components and monetary resources components on inflation are not the same. Estimating the impact of each component of monetary base expenses and resources on inflation is of particular importance and can be effective in the country's monetary policies. In this research, it is tried to estimate the effect of components of resources and expenditures on inflation in Iran using time series data for the period of 1370-1400 with self-explanatory econometric method with extended intervals (ARDL). The results indicate that the net foreign assets of the central bank and the net debt of the public sector to the central bank and the gross debt of commercial banks, which are part of the basic monetary resources, have a positive and significant effect on inflation during this period of time, and according to the findings of the research, Banknotes and bills in the flow and reserves of commercial banks with the central bank, which is one of the basic monetary expenses, have a positive and significant effect on inflation. In other words, in both models, the long-term equilibrium relationship between inflation rate variables, net foreign assets of foreign banks, net debt of the public sector to the central bank, gross debt of commercial banks to the central bank, reserves of commercial banks to the central bank and notes and Muskok is accepted in the flow.

  چكيده امروزه سرمايه اجتماعي نقش بسيار مهمتر از سرمايه فيزيكي و انساني در جوامع ايفا مي كند و شبكه هاي روابط جمعي و گروهي انسجام بخش ميان انسانها و سازمانهاست . از اين رو در غياب سرمايه اجتماعي، ساير سرمايه ها اثربخشي خود را از دست مي دهند و بدون سرمايه اجتماعي پيمودن راههاي توسعه و تكامل فرهنگي و اقتصادي ناهموار و دشوار مي شود و با تغيرات نرخ ارز در ارتباط است . لذا در مطالعه حاضر به بررسي تاثير تغييرات نرخ ارز بر سرمايه اجتماعي پرداخته شده است. تحقيق به لحاظ هدف از نوع مطالعات كاربردي و به لحاظ روش تحقيق از نوع مطالعات توصيفي – همبستگي مي باشد. از بين كليه شركتهاي پذيرفته شده در بورس اوراق بهادار تهران با توجه به شرايط ورود به مطالعه در طي سالهاي 1376 تا 1396 تعداد 95 شركت به روش حذف سيستماتيك انتخاب شدند . نتايج نشان مي دهد كه تغييرات نرخ ارز بر سرمايه اجتماعي ساختاري، شناختي و رابطه اي در شركتهاي پذيرفته شده در بورس اوراق بهادار تهران تاثير معني داري وجود دارد.

  owadays, calculating efficiency in various organizations and industries is one of the necessary measures in order to compare the level of competitiveness in the domestic and foreign scene of a country, and banks are no exception to this rule. Therefore, it is very important to calculate the efficiency of banks and to know the factors affecting it. Therefore, the current research was conducted with the aim of determining the effect of capital adequacy ratio on the efficiency of the banking industry. For this purpose, 11 private and public banks of Iran were selected as a statistical sample during the years 2012 to 2022 and the required data were extracted from the audited annual financial statements of the banks. To measure the cost efficiency, the data coverage analysis method is used, and for the capital adequacy ratio, the ratio obtained by dividing the basic capital by the total assets weighted by the risk coefficients in percentage terms is used. Also, multivariable regression model and panel data method were used to test the research hypothesis. The results showed that the ratio of capital adequacy has a negative and significant effect on banking efficiency.

   Abstract Mental models and beliefs that result from the human cognitive system and learning lead to the formation of institutions. Institutions determine the scope of choices and decision-making of individuals and societies and the fate of the development of societies. Therefore, it is necessary to modify them to realize development. Since people are born in a world full of institutions, their mental models get used to common institutions from the birth moment, and consequently, they do not recognize the problems of ineffective institutions to resolve them. This is the main obstacle to the development of developing countries. Hence, this paper attempts to find a solution to empower and increase people's cognition and knowledge. The data were collected by the library-documentary method, and descriptive-analytical method and content analysis method were used to analyze the data. According to the findings of the paper, critical thinking can lead to institutional modifications by empowering rational thinking, evaluating inferences and beliefs, and providing a ground for changing mental models and beliefs, which ultimately help provide necessary prerequisites for development. Also, considering the three reasons of the importance of critical thinking, the formation of personality in the first years of life, the permanence and better consolidation of what is learned in the mind, if the education starts from childhood, the best time for teaching evaluative thinking is the elementary education stage. In order to examine the current status of teaching critical thinking in elementary school, in this treatise, the first to sixth science books of this stage and the sixth book of thinking and research are. were subject to content analysis in terms of training this content. In the science books of this stage, low-level skills of critical thinking such as analysis and inference have been given, but little attention has been paid to other skills. In the book of thinking and research, good attention has been paid to some high-level elements of critical thinking such as evaluation. More attention should be paid to other important skills such as identifying assumptions.

In recent years, the most important issue that has been faced by the human society is the discussions related to the environmentt. Factors affecting the environment have caused pollution in the water and air, and these pollutions have caused global warming, which has caused many concerns for the world community. In this research, due to the importance of the environment, an attempt is made to examine energy efficiency. For this purpose, the effect of energy intensity variables (energy efficiency index), gross domestic product, energy consumption, degree of trade openness (trade liberalization), clean energy substitution on the amount of carbon dioxide emissions (environmental quality index) using the data method A panel was investigated during the period of 2000-2020. The results of the research show that the replacement of clean energy has a negative effect on the quality of the environment, and the variables of energy intensity, energy consumption, gross domestic product and the degree of trade openness have a positive and significant effect on the quality of the environment.   

   One of the goals of the green economy is to reduce the negative environmental effects caused by the use of natural resources in developing economies. This concept is related to the reduction of energy consumption, and more precisely, to the proper use of energy resources. For this reason, it seems that the changes in the use of fossil fuels in the last 25 years can be analyzed in countries with different levels of development. Examining the separation of economic growth from fossil fuels is a key task that few studies have addressed. This issue is also related to the United Nations Sustainable Development Goals, especially clean energy, as fossil fuels are still the main source of energy worldwide. Therefore, the main purpose of this research is to investigate the effect of economic freedom on the process of separating economic growth from fossil fuels. In the present study, the estimation method of the model is based on consolidated data. This integrated method uses time series data (2000-2020) and cross-sectional data of "developing countries (Iran, Brazil, India and China) and developed countries (USA, UK, Germany and France)".The software program used in this research is Eviwse9, Excel software program. The estimated models are presented in the form of multivariate linear regression models according to the research hypotheses. Based on the obtained results, the first hypothesis according to the results of the fixed effects model and the generalized least squares method, the economic freedom variable has a positive and significant relationship with the dependent variable (economic growth rate) and for one unit increase in Economic freedom variable, economic growth variable increases by 0.12 units. Therefore, at the 95% confidence level, economic freedom has a positive and significant effect on the process of separating economic growth from fossil fuels. For developed countries, the economic freedom variable has a positive and significant relationship with the dependent variable (economic growth rate) and for one unit increase in the economic freedom variable, the economic growth variable increases by 0.09 units. Therefore, at the 95% confidence level, economic freedom has a positive and significant effect on the process of separating economic growth from fossil fuels. Regarding the second hypothesis, in developed countries, the second hypothesis of the research was rejected, and in developing countries, except for a few specific years, The second hypothesis was rejected, that is, a positive relationship between economic growth and the amount of renewable fuel consumption was not observed.

   Household demography and changes in household dimensions are among the cases that have not been studied much. The studies that have been done in this field are mostly descriptive and small geographical scale. One of the demographic problems in today's societies is the decrease in the size of the household, which has led to changes in the structure of societies. A household is a group of people that is considered as a coherent and effective unit in economic and social dimensions in human societies. In fact, households are the central core of demographic, social and economic processes. For this reason, any decrease or increase in the household dimension is very important, because it can have different economic and social consequences. Based on this, in this study, the changes in the average size of the household in Iran and the influence of different variables on it were investigated. Factors such as human development, urbanization rate, cost of education and cost of energy consumption in the household affect the dimensions of the household. By adopting a panel approach and based on household statistical data, this study examines the relationship between household dimensions and human development and the changes that occurred in the average household dimensions in Iran and the factors affecting it during the period 1389-1399. The findings showed that during the mentioned period, the average size of the household has decreased, and in general, all the variables of this study have a negative and significant effect on the size of the household.

Today, with the development of economic and social life, human needs and requirements have diversified. Industrial production and the evolution and growth of the industry can meet the needs and expectations of man and make his life comfortable and comfortable. One of the main factors of growth and development in the international arena is industrial production. Several factors affect the value of industrial production, including the impact of investment, technology, and changes in energy prices. Energy as the driving force of most economic activities has a special place in development. The accelerating trend of economic and industrial development in the countries of the world is largely related to the level of energy consumption. Oil, as a form of energy, is an essential raw material for industrial production. The price of petroleum products is so important in industrial production that production costs are directly affected by the price of oil. The purpose of this study is to investigate the effect of crude oil prices on the index of industrial production in Iran and the European Union. For this purpose, quarterly data for the period 2003:2 to 2020:3 for Iran and monthly data for January 1991 to March 2021 for EU countries have been used using wavelet-based quantile regression. According to the results of the present study, the effect of OPEC oil price on Iran's industrial production index is positive and significant in all quantiles except the second quantile, which has a negative and significant effect on Iran's industrial production index. Similarly, the effect of Brent oil prices on the EU industrial production index is positive and significant in all quantiles. According to the results of this study, in estimating the model using the quantile regression method based on wavelet transform, the effect of OPEC oil price on Iran's industrial production index is positive and significant in the first, second, and sixth components. Also, the effect of Brent oil price on the EU industrial production index using quantile estimation based on wavelet transform, indicates a positive and significant effect of Brent oil price on the EU industrial production index in the first to sixth components, in all quantiles. Keywords: Crude Oil Prices, Industrial Production, A Wavelet-Based Quantile Regression   

      AbstractGovernments apply monetary andfinancial policy during different periods based on the existing economicconditions. Therefore, according to the adopted monetary instruments, theeffectiveness of monetary policies is different. The important point is theimpact of monetary policies on other components of the economy. In the currentresearch, the relationship and impact of monetary policies on the exchange ratein Iranian economy during the years 1978 to 2021 based on time series data,using Eviews software and using cointiqrate techniques in econometrics,especially its dynamic auto regressive distributed the lag   model (ARDL) with distributionalinterruptions and error correction model are studied and investigated. Theresults of the regression model showed that the variables of interest rate,inflation rate, gross domestic product and the volume of money in circulationhad a significant effect on the exchange rate in Iran and were able to predictthe exchange rate during the period of time in Iran. These variables or eachother have been able to predict 95% of the variance of the exchange rate inIran. The long-term relationship estimation test also showed that allindependent variables had a significant effect on exchange rate fluctuations inIran.Keywords: Monetary Policies, Exchange Rate, Auto RegressiveDistributed The Lag (ARDL), Erorr Correction Model.

   The banking industry plays an important role in the economy. Banks perform their primary function of collecting and disbursing public funds, which aim to support the implementation of national development to promote equitable development, economic growth and national stability. This very important role of banking requires banks to always add value to the company and the stability of their business, and at the same time to play their role as one of the factors of development. Social responsibility is one of the tools that can help banks and is a commitment beyond legal and economic requirements in which banks address ethical issues and participation in economic development while improving the quality of labor, on a larger scale, ie society and process. Manages his business in a way that has positive effects on society. Social responsibility is an obligation beyond legal and economic requirements in which banks consider ethical issues and participation in economic development while improving the quality of labor, on a larger scale, ie society, and their business process in a way that manage to have positive effects on society. Accordingly, the purpose of this study is to investigate the effect of social responsibility on financial performance, financial stability and financial inclusion of banks. The study sample includes 18 banks listed on the Tehran Stock Exchange during the period 2015-2020 and the statistical method used is the composite data regression model. The results of the study indicate that social responsibility has a positive and significant effect on the financial performance of banks. The results also indicate that social responsibility has no significant effect on financial stability and financial inclusion of banks. The study of control variables also shows that Tangibility of assets has a negative and significant effect on the financial stability and financial inclusion of banks and bank age has a positive and significant effect on the financial inclusion of banks.

   Investigating the Functional Effect of Local Government on Employment and Investment (Case Study: Kermanshah Provincial Planning and Development Council)    Abstract The Planning and Development Council of the province is the highest decision-making and supervisory body in the dimensions of economic and social development, which should be in order to coordinate and monitor the management and development of comprehensive and sustainable investment in the province, pursue territorial justice, strengthen decentralization, increase the province's authority. And strengthen the role and position of the provinces in leading and managing endogenous and extroverted regional development and achieving the goals of the resistance economy, etc. The importance and position of the council in the development of the province as the engine of development is clear to all managers and experts; Therefore, the meetings and approvals of the council should be in such a way that it pursues the development goals of the province, and specialized working groups, as the powerful arms of the council, should perform their role well in the form of the tasks specified in the executive regulations. In the present study, an attempt has been made to study the functional effect of local government on employment and investment (case study: Kermanshah Planning and Development Council). The data used in this research are two parts. The first part includes reviewing the approvals of the meetings of the council and the economic, employment and investment working group under the council during the years 2016-2017, and the second part contains a questionnaire (researcher-made) of experts, experts and managers (council and working group). Findings showed that there is a significant relationship between local government and employment and investment. In other words, the council can create employment, improve the investment and business environment and vice versa. The results extracted from the perspective of experts and managers who are members of the council and the working group show that the local government has not been able to function effectively in the field of employment and investment. Therefore, it is necessary for local government decision-makers to emphasize the observance of the provisions of the executive regulations of the council without compromising, holding, managing and taking more responsibility within the powers of meeting members, synergy and participation of all members in order to achieve the goals of the legislature to solve problems. Provide employment and investment. As well as alignment with local government sub-groups (including Economic, Employment and Investment Working Group) to make decisions within the framework of upstream laws and regulations and in accordance with the provisions of the Executive Regulations of the Provincial Planning and Development Council in accordance with the duties and powers of the Economic Working Group. Employ employment and investment. In this regard, activating the supervisory role of the State Budget and Planning Organization on the activities of the council and working groups in order to implement the approvals of these institutions with upstream documents and provide feedback to optimize the actions and approvals of local government is necessary. Keywords: Local Government (Provincial Planning and Development Council - Economic, Employment and Investment Working Group), Institution, Planning, Decision Making, Decision Making, Supervision, Kermanshah Province

The main purpose of this study is to investigate the impact of the Covid-19 crisis on businesses in the tourism sector of Oramanat region of Kermanshah province and to provide solutions to address them in the crisis. The research was quantitative-qualitative in nature and with inductive approach. Quantitative data were collected by Khosravi standard questionnaire (1400) and the data were analyzed by    26 software. Qualitative information was obtained through interviews and this information was analyzed by coding method using qualitative content analysis. The study population in this study is in the quantitative part of tourism business owners who used the census method for sampling and in the qualitative part were field experts and experienced business owners who were selected from the purposeful method. The Corona crisis was one of the new crises that, in addition to endangering human health, had unprecedented effects on various businesses, including tourism businesses. The closure of businesses in this area and the lack of income and unemployment of people had a negative impact on employment and had a great economic impact on the families involved. Using the results of the questionnaire, we prioritized the dimensions of business resilience, according to which the economic capacity in the first priority and the dimensions of policies and support, socio-cultural, communication-information capacities, The psychology of human resources, foresight and opportunity, changing and modifying marketing strategies, adhering to health protocols, brand identity, situational awareness, human resource management and adaptation are in the next priorities, respectively. And using the results of the interview, strategies such as government support and banking policies, improving the economic conditions of the people, compliance with health protocols by the people, changing and reforming business strategy, insurance coverage, human resource management and economic capacity to help The resilience of tourism businesses in the crisis was presented.   

Natural disasters are a series of harmful and unpredictable events such as floods, earthquakes, storms, etc. that have no human origin. In this research, economic feasibility of different methods of energy supply after natural disasters is considered. The potential and production capacity of various rural energy supply methods in Dalahou County were evaluated and using AHP method, different energy supply options for different areas of energy needs such as lighting for debris removal and outdoor space, canopy power supply, cooking, heating, spa supply. Consumption, power supply of agricultural pumps and rural energy supply in the long run were compared by experts through questionnaires and pairwise comparisons, and finally, for each type of energy field, the preferred option was introduced. The results of this study showed that the preferred option for providing lighting to remove debris from the mobile hybrid optical tower is to supply electricity to the rural network canopy, which is the preferred option in case of natural disasters to the photovoltaic system to provide spa, solar water heater It is preferable to cook wood stoves, to provide wood stove heating and to supply electricity to agricultural pumps, solar pumps, as well as to provide rural energy in the long run, solar energy and biogas.   

Education is the axis of change in society and an important instrument for achieving economic and social development of countries. The capability approach (CA), that sees human as means and ends of development, considers the value of education in all of its dimensions and believes that the education system of countries - by providing the opportunity of educating required capabilities - enable citizens to participate effectively in the process of development. Therefore, the present study intends to use the CA to analyze and evaluate the capability gap in the basic education system of Afghanistan. In the first step, to determine the current situation of the basic education system in terms of attention to the capabilities required for realization of development, the content of the textbooks of this level is analyzed. The findings of this section showed that in the content of the studied textbooks, the most attention was paid to the capabilities of “Literacy and Numeracy” (29.38%), “Voice and Assertiveness” (18.99%) and “Values and Etiquette” (15.7%); but to the other capabilities, has not been paid sufficient and balanced attention or has not been provided systematic and appropriate content that be able to educate and institutionalize those capabilities in the personality of students. In the second step, in order to draw the desired situation of the basic education system in Afghanistan, by using a comprehensive literature review, a list of capabilities required for the basic education system was identified and then, to localize and adapt it to the specific needs and conditions of Afghanistan, this list has been reviewed by experts in a Delphi survey. The capabilities agreed upon by the experts in the final list include: “Communication and Collaboration”, “Tolerance and Global citizenship”, “Regularity and The rule of law”, “Critical thinking and Problem-solving”, “Scientism”, “Values and Etiquette”,“Curiosity and Learning”, “Voice and Assertiveness”, “Ability to choose and Autonomy”,“Self-awareness and Anticipation”, “Respect and Recognition”, “Creativity and Innovation”, “Science and Technology”, “Literacy and Numeracy”, “Bodily health and Physical activities”, “Adaptability and Grit”, “Other species” and “Senses and Emotional integrity”. Based on the research findings, it can be concluded that in terms of the capabilities required for realization of development, there is a significant gap between the current situation and the desired status of the basic education system in Afghanistan. Therefor, without paying attention to this problem and continuing to neglect the priority of the basic public education system in educational orientations and development policies, achieving inclusive and human development in Afghanistan will face serious challenges. Keywords: Development, Basic Education, Capability Approach, Afghanistan, Content Analysis, Delphi Technique.

  Reports and financial statements are the most important components of the management system; However, with the growing information needs of financial reporting preparers and business units, it seems that the presentation of financial statements in a traditional way can not meet the needs of users. In this regard, a new topic called integrated financial reporting has been raised globally. The purpose of integrated financial reporting is to provide quality, comprehensive and concise information to stakeholders and users of financial statements. There are eleven components to an integrated financial report that include "reporting and identifying innovative practices, targeted investments, rewards and benefits, governance structure, risk management, reciprocity, balanced scorecard, compliance with legal and ethical standards, simplification of financial operations and reporting, and establishment." Communication with users and reporting the financial situation and stability of the company. In fact, integrated reporting is a learning curve for business units and participation in creating shared value between producers and users, and until this is achieved, integrated reporting will continue to be challenging and stakeholders will not be able to effectively evaluate performance. This study aims to compare the expectations of producers and users of integrated financial statements. The present study is a questionnaire that used Cronbach's alpha to ensure its reliability and the obtained number is 0.817. To determine the statistical sample size, Cochran's formula was used considering the size of the unknown population and 345 people were determined. Finally, 155 questionnaires from suppliers and 190 questionnaires from users were collected. Data were analyzed by    software using Kolmogorov-Smirnov, Independent T-samples, Human-Whitney, Analysis of variance and Tukey and Friedman statistical tests. The results show that between the views of the two groups on the components of the results show that in relation to the components of reporting and identifying innovative methods, targeted investments, rewards and benefits, governance structure, risk management, interaction, balanced scorecard, compliance with legal standards and Ethical, communicating with users and reporting the financial situation and stability of financial services There was no significant difference between the expectations of suppliers and users, but there is a significant difference between the two groups in terms of simplifying financial operations and reporting. Keywords: Traditional Financial Reporting, Integrated Financial Reporting, Preparers and Users of Reports, Expectations

Abstract One of the main axes of the country's economic structure in the field of trade is the development of exports. In Iran, in order to get rid of the single-product economy, non-oil exports have been emphasized as an important strategy for growth and development in upstream documents, including the policies of the resistance economy and the vision document of the Islamic Republic of Iran (on the horizon 1404). Most of the non-oil exports belong to the agricultural sector, through which the country's foreign exchange earnings are provided. A high share of water consumption (equivalent to 70%) belongs to the agricultural sector, which lack of proper management and planning for optimal consumption in this sector leads to a decrease in groundwater and endangers the sustainability of water resources.   Due to the drought and water crisis in the country as well as Kermanshah province and the decrease in rainfall in the province compared to last year, the proper use of water and its consumption management is considered essential. In this situation, the development of agricultural exports must be in line with the conditions and advantages of the province, because the export of water products not only seriously damages water resources but also causes a significant share of water to leave the country. thus, the present study aimed to evaluate the export products of the agricultural sector from the perspective of the water economy. The descriptive-analytical research method, using economic analysis of water value and cost-benefit analysis, examined the major exports of agricultural products from the province's borders. Tomatoes, cucumbers, potatoes and watermelons were evaluated as water products on the province in the period 1397-1390. According to the results of this study, an average of 141 liters of water is consumed per kilogram of tomatoes, 186 liters of potatoes, 165 liters of watermelon and 246 liters of cucumber. Also, the highest amount of exports during the years 1390-1397   is related to tomato products with a total of 830.2 thousand tons and the total exported water consumption of this product is 365 million cubic meters. The amount of export of potatoes with a total of 498 thousand tons, which is equivalent to 95 million cubic meters, is the estimated water consumption of this product. Watermelon and cucumber products have been exported with a total of 380 thousand tons and 250 thousand tons with water consumption of 68 million and 55 million cubic meters, respectively. Finally, based on the cost-benefit assessment method, the export of cucumber and tomato products with an average benefit ratio of 1.15 and 1.23 is somewhat cost-effective in some years, and two watermelon products with a ratio of 0.64 and potatoes with a 0.98 ratio are not cost-effective.

سرمايه يك عامل كليدي در رشد وتوسعه اقتصادي محسوب مي شود اما امروزه فرار سرمايه يكي از مشكلات اساسي كشورهاي در حال توسعه است. فرار سرمايه مي تواند ناشي از عوامل مختلفي مانند اقتصادي،سياسي و اجتماعي باشد در پژوهش حاضر به بررسي عوامل اقتصادي تاثير گذار بر فرار سرمايه با استفاده از داده هاي سالانه طي بازه 1358تا1395 پرداخته مي شود در سال هاي مورد بررسي سال 1390 داراي بيشترين ميزان فرار سرمايه از كشور است در اين پژوهش به بررسي عوامل اقتصادي نظير نرخ ارز، تورم، رشد اقتصادي، ماليات، ريسك مركب و كسري بودجه بر ميزان فرار سرمايه پرداخته مي شود. مدل اين پژوهش با استفاده از روش  GMM , ARDL برآورد مي شود. نتايج اين پژوهش طبق روش GMM نشان مي دهد كه رشد اقتصادي، كسري بودجه، تورم و نرخ ارز تاثيري مثبت، ريسك مركب تاثيري منفي ، نرخ بهره و ماليات فاقد اثر معنا داري بر فرار سرمايه است. طبق روش ARDL در بلندمدت اثر متغيرهاي رشد اقتصادي، كسري بودجه دولت، ريسك مركب، تورم و نرخ ارز همانند روش GMM است . اما اثر ماليات و نرخ بهره بر فرار سرمايه در بلند مدت مشخص نيست. در كوتاه مدت تنها سه عامل رشد اقتصادي، كسري بودجه و ريسك اقتصادي اثري معناداري بر فرار سرمايه دارند در بين همه عوامل ذكر شده رشد اقتصادي بيشترين تاثير بر فرار سرمايه را دارد.

   چكيده در اكثر كشورهاي جهان دولت ها به منظور تعيين جهت گيري هاي اقتصادي، اجتماعي و فرهنگي همچون از ميان بردن فقر و نابرابري و رشد اقتصادي و پيشبرد اهداف توسعه اي خود اقدام به اتخاذ سياست هاي خاص و استفاده از ابزارهاي حمايتي مي كنند.كشور ايران نيز بعنوان كشوري در حال توسعه همواره براي پيشرفت در مسير توسعه به يك سيستم حمايتي نياز خواهد داشت. يكي از اين ابزارها و سياست هاي حمايتي كه در جهت بهبود وضعيت معيشتي و رفاهي اقشار نيازمند از آن بهره گرفته مي شود؛ پرداخت يارانه ها مي باشد. يارانه به عنوان يك ابزار حمايتي نقشي مؤثر در   بهبود توزيع درآمد دارد و مي تواند با كمك به   بهبود شرايط اقتصادي موجب رضايت واعتماد عمومي افراد جامعه نسبت به نظام حكومتي گردد و از اين حيث بر ميزان سرمايه اجتماعي تأثير مثبتي داشته باشند. سرمايه اجتماعي سنگ بناي جامعه مرفه و دولت كارآمد است   و در سايه حفظ تقويت و انباشت اين منبع ارزشمند است كه جامعه مي تواند از دستاوردهاي توسعه و حكمراني خوب بهره مند شود. به اين جهت دولت همواره موظف است كه محيط اجتماعي اعتمادآوري را فراهم آورد كه در سايه آن احساس اعتماد- امنيت و رضايت را در جامعه معنا دار سازد. بنابراين شناخت و بررسي تأثير اقدامات و سياست هاي دولت بر سرمايه اجتماعي از اهميت ويژه اي برخوردار است كه در اين پايان نامه به آن پرداخته خواهد شد. بدين ترتيب در اين پايان نامه سعي شده است با استفاده از داده هاي سري زماني براي دوره (1396- 1375) و بر اساس روش خود رگرسيون با وقفه توزيعي(ARDL) تأثير متغيرهاي سياست هاي حمايتي دولت، ضريب جيني، درآمد ملي سرانه و نرخ تورم بر روي سرمايه اجتماعي بررسي و ارزيابي شود. نتايج حاصل از تخمين مدل حاكي از آن است كه در بلند مدت متغيرهاي حمايت دولت در بخش بهداشت و پرداخت يارانه ها با متغير سرمايه اجتماعي رابطه مثبت و معناداري دارند و متغير حمايت دولت در بخش مسكن نيز رابطه مثبتي با متغيرسرمايه اجتماعي دارد كه از لحاظ آماري معني دار نيست. همچنين متغير حمايت دولت در بخش بهزيستي تأمين اجتماعي رابطه منفي با متغير سرمايه اجتماعي دارد كه از لحاظ آماري معني دار نيست. متغير حمايت دولت در بخش آموزش نيز رابطه منفي اما معني داري با سرمايه اجتماعي دارد. همچنين نتايج حاصل از برآورد مدل بيانگر آن است كه متغير درآمد ملي سرانه و ضريب جيني رابطه منفي و معني داري با متغيرسرمايه اجتماعي دارند و متغير نرخ تورم نيز رابطه منفي و از نظرآماري بدون معني با سرمايه اجتماعي دارد. ضريب تصحيح خطا (ECM) نيز براي مدل 83/0-   است كه نشان مي دهدكه در صورت بروز يك شوك اقتصادي در دوره فعلي83/0از عدم تعادل هاي دوره گذشته تعديل خواهد شد. كليدواژه: سياست حمايتي، يارانه، سرمايه جتماعي

   امروزه برابري جنسيتي در ابعاد گوناگون اجتماعي و اقتصادي نه تنها به عنوان ضرورت اخلاقي بلكه به عنوان راهي به سوي آباداني و پيشرفت ملت‌ها اهميت ويزه‌اي دارد. شواهد نشان مي‌دهد كه عليرغم قانون‌گذاري‌هاي مبني بر برابري جنسيتي بر حسب برابري فرصت‌هاي شغلي و سطح پرداخت، باز هم نمودهايي از تبعيض جنسيتي عليه زنان و گاهاً مردان در محيط كار مشاهده مي‌شود. هدف از اين پژوهش بررسي رابطه بين شكاف جنسيتي و بيكاري در ايران بود. بر اين اساس از طريق مرور ادبيات نظري و پيشينه تحقيق مدل مفهومي و فرضيه‌هاي تحقيق ارائه شدند. سپس داده‌هاي مورد نياز از سالنامه آماري مركز آمار ايران و گزارش منطقه‌اي مركز آمار جمع‌آوري شد. در نهايت فرضيه‌ها و مدل مفهومي پژوهش با استفاده از روش مدلسازي معادله ساختاري و بر پايه داده‌هاي گردآوري شده مورد آزمون قرار گرفت. يافته‌هاي پژوهش حاضر نشان مي‌دهد كه عواملي مثل نرخ مشاركت نيروي كار، توليد ناخالص داخلي، سهم فارغ‌التحصيلان از نيروي كار، سهم ارزش افزوده صنعت و سهم ارزش افزوده كشاورزي بر روي بيكاري تأثير مي‌گذارند. و نتايج به دست آمده نشان داد كه بين شكاف جنسيتي و بيكاري در ايران رابطه مثبت و معناداري وجود دارد.   

   وجود تقاضاي گسترده براي تحصيل در جامعه ايران، به عرضه وسيع و بدون قاعده و برنامه­ريزي آموزش­هاي دانشگاهي منجر شده است. آمارها نشان مي­دهد كه ميليون­ها جوان در مراكز آموزش­هاي عالي مشغول به تحصيلند و آموزش­هايي مي­بينند كه لزوما متناسب با مشاغل موجود براي آنان نمي­باشد. به عبارت ديگر يكي از مسائل اجتماعي جامعه ايران ناهمخواني بين تحصيل و شغل است.

از آنجا كه بيشترين ميزان مصرف آب در دنيا و در استان كرمانشاه در بخش كشاورزي صورت مي گيرد. در اين پايان نامه از منظر اقتصاد دانش بنيان به بررسي ميزان مصرف در بخش كشاورزي استان كرمانشاه پرداخته شد. بدين منظور در ابتدا از طريق روش تحليل سلسله مراتبي به اثبات وجود تنش آب در استان كرمانشاه پرداختيم. سپس از طريق روش دلفي به دنبال يافتن راه حل هايي براي اصلاح الگوي مصرف در استان هستيم.

   امروزه، آرايش كشورها به سمت و سوي ساختار اقتصاد دانش‌بنيان[1] كه مسير توسعه به آن منتهي مي‌شود رقم مي‌خورد. كشورهايي در زمر? توسعه يافتگي قرار مي‌گيرند كه در تكاپوي تحقق اين الگوي توسعه باشند و با بهره‌گيري و انطباق خود با ساختار اقتصاد دانش‌بنيان، مسير پيشرفت و توسع? روز افزون خود را به ارمغان آورند.كشوري در اين عرصه به ديگر رقبا برتري مي‌جويد از دانش[2] كه به عنوان قدرتمندترين موتور توليد در عصر نوين شناخته شده است بهره گيرد. در واقع ايد? افراد و خلق دانش، ثروت و قدرت يك كشور را نمايان مي‌سازد چه بسا كه عصر منابع مادي و فيزيكي جاي خود را به سرمايه‌ها و دارايي‌هاي دانشي داده است. اما آنچه كه در اين راستا مهم جلوه مي‌كند   فراهم نمودن بسترهاي لازم جهت تحقق اين نوع از اقتصاد مي‌باشد كه تمام فعاليت‌هاي آن با نهاد? دانش گره خورده است. بنابراين توجه به فرهنگ[3] و عوامل فرهنگي كه نقش زيربنا در توسع? جامعه را برعهده دارند مي‌تواند مسير را براي تحقق آرمان و سياستگذاري‌هاي كلان يك كشور جهت تحقق   پيشرفت و اهداف توسعه را فراهم سازد. بنابراين، اين پژوهش بر آن است به اين مسئله بپردازد كه تحقق اهداف و برنامه‌هاي اقتصاد دانش‌بنيان در حوز? فرهنگ متأثر از چه عواملي است. همچنين چه شاخص‌هايي نماگر اين عوامل و نهادهاي فرهنگي مرتبط هستند. در صورت تحقق اين هدف مي‌توان اميد داشت كه ضمن كاهش خلأ نظري در اين حوزه، امكان ارائه راهكارهاي عملياتي به بازيگران اين حوزه فراهم شده و به بهره‌گيري عملي از اين مفاهيم در برنامه‌هاي توسعه اين بخش را فراهم سازد. در اين پژوهش، از دو روش توصيفي- تحليلي و پيمايشي براي پاسخ‌گويي به سوالات محوري تحقيق، استفاده شده است. پس از شناسايي عوامل فرهنگي، پرسشنامه‌هايي در اختيار 14 نفر از خبرگان و متخصصين استان قرار داده شد كه ميزان تأثير هر يك از عوامل را در تحقق اقتصاد دانش‌بنيان مشخص نمايند. در نهايت براي رتبه‌بندي شاخص‌ها و مؤلفه‌ها از روش [4]AHP، با استفاده از تكنيك مقايسه‌هاي زوجي از نظرات 20 نفر متخصص   اين حوزه استفاده شد. نتايج اين پژوهش حاكي از آن است كه از شاخص‌هاي فرهنگي آموزش رتبه اول را به خود اختصاص داده است. عقلانيت و مهارت تفكر به تربيت در رتبه‌هاي دوم و سوم قرار گرفته‌اند. 1- Knowledge Based Economy 2- Knowledge 3- Culture

   در دهه­هاي اخير، بسياري از دولت­هاي ملي مسئوليت­هاي برخي از وظايف دولت را به دولت­هاي محلي ومنطقه­اي واگذار كرده­اند. هم منطق و هم روش­هاي اين تفويض اختيارات بسته به شرايط محلي از كشوري به كشور ديگر متفاوت است. در اين پژوهش نقش دولت­هاي محلي در نابرابري درآمد در استان­هاي ايران طي سال­هاي 1395-1385 مورد بررسي قرار گرفت. در اين راستا اثر متغيرهاي مالي دولت محلي همچون نسبت سرمايه­گذاري دولتي به توليد ناخالص داخلي، شاخص­هاي تمركززدايي مالي و نسبت درآمد مالياتي به درآمد عمومي استان­ها بر نابرابري درآمد را با استفاده از روش حداقل مربعات   برآورد كرديم. نتايج برآورد نشان داد كه متغيرهاي تمركززدايي درآمدي و سرمايه­گذاري دولتي رابطه­ي مثبت ومعنادار، اما متغيرهاي تمركززدايي هزينه­اي و ماليات­هاي محلي رابطه­ي عكس   با نابرابري درآمد داشته است. از آن­جايي كه اثر تمركززدايي هزينه­اي بر نابرابري درآمد بسيار بارزتر بوده است در مجموع مي­توان گفت دولت­هاي محلي نقش   بسزايي در بهبود بخشيدن توزيع درآمد داشته­اند.

  One of the economic realities for each country is the existence of business cycles in GDP, as the fluctuation in the economy decreases, confidence toward future will increase, and the number of policy changes will decrease. Allocation of credits to different economic sectors is one of the factors influencing changes in real variables in the economy; the study examine the effect of credit on business cycle by using the data in macro-level over 1991-2015 and applying the vector autoregressive and ARDL bound. Evidence suggests that changes in business cycle is in same direction with credit, as well as the results of Granger causality, suggesting there is a two-way relationship between the credits and the business cycle. Also, the result of ARDL bound indicate that credits exacerbate the business cycle in the economy, analysis of variance analysis also shows that the share of credits in explaining the variation of business cycle is 45 percent. But the share of business cycle in explaining the variance of the forecast credit error is 25%. reducing volatility in the markets without value added such as the foreign exchange market and the desirable direction of financial resources towards high-growth economic sectors is one of the optimal policies for the Iranian economy.    

Nowadays, with development of information system and interaction among financial markets across the world, crisis and boom transition in different markets is growing with a significant speed and with regard to developing economies in country like Iran; contagion of crisis from global markets, slows down the development of the domestic economy. This study examines the contagion in financial markets of Iran and figure out, how the positive and negative shocks moves in different markets, and it tries to present guidelines for policy makers in order to improve domestic economy to avoid or control the entrance of shocks in national economic. The sample includes time series data of commodity prices on oil market, stock market of Tehran, foreign exchange market and gold market over a period of 8 years (Dec, 2008 –Dec, 2016) with weekly sampling rate. In order to achieve mentioned goals, we utilized a combination of Ornstein Uhlenbeck and Continuous Wavelet Transform. It finds out that the starting point of contagion in the financial markets of Iran is oil market and the speed of synchronization between stock market and oil market is more than other markets and then the foreign market and gold market are in the next places. In next step, it finds that the coherence of markets in short-run is powerfull between oil market and other markets, but this coherence in long-run is just between oil market and stock market and foreign exchange market, and after global oil sanction in 2012 against Iran, the coherrence between oil market and stock and foreign exchange markets is growed in middle-run.

  In this study, the effect of financial statements informativeness on the components of intellectual capital in Tehran Stock Exchange between 1389-1394 is examined. Ohlson’s model is used for measuring financial statements informativeness and Palic’s intellectual capital value added coefficient is used for measuring the components of intellectual capital. Statistical sample of this study includes 474 year-firm data that has been processed by Excel software and then analysed by Eviews, Sata, and Minitab softwares. Multivariable regression and panel data are used for analyzing the variables. The results of the study showed that financial statements informativeness doesn’t have a negative and significant effect on intellectual, structural, and communicational capital. Also, as expected, the firm’s growth had a positive and significant effect on intellectual capital components. Contrary to expectation, financial leverage had a negative and significant effect on intellectual capital components.

Smuggling is always a problem for all economic period for the development of a healthy economy. Therefore, It is vital to fight and prevent smuggling. In Iran, every year a large amount of foreign goods smuggled entered and the group of valuable commodities such as gasoline is smuggled out of the country. In the meantime, Kermanshah province -with a common border with Iraq- has important role to deal with the phenomenon of smuggling in the country. Therefore, in this thesis investigates the smuggling and pores that hidden from experts and managers that fight with smuggling of experts, are. In this thesis, data collected from questionnaires and they analyzed by    software. The fundamental point in the questionnaire that is designed to be Fuzzy. Fuzzy logic or Fuzzy theory is a kind of logic that replace conclusions methods in the human brain. The results show that between executive and regulatory factors, economic, security and political and social and cultural as well as an increase in smuggling in the region is essential. The results show that between executive factors and regulatory factors, economic, security and political and social and cultural as well as an increase in smuggling in the province, has a essential role. In the first step to fight and prevent the smuggling of goods, should be coordination between the concerned authorities. This coordination can be cost-effective in fighting with smuggling and make progress. Other factors such as changes in regulations, creating appropriate economic structure, create the right culture and fight   with smugglers through police force will be the next step.

در اين مطالعه به بررسي تاثير ساختار بازار بر بهره وري و دستمزد نيروي كار با استفاده از روش گشتاور تعميم يافته پرداخته شده است. نتايج مطالعه حاكي از تاثير مثبت و معنادار تاثير ساختار بازار بر بهره وري و دستمزد نيروي كار است.

  Tourism is as a multi-disciplinary, multi-issue, multi-sector and multi-form activity. The tourist is only main sector of services in developing countries is constantly compared to the rest of the world has recorded a trade surplus. According to the World Tourism Organization, about half of the least developed countries in world, the tourism sector in terms of rank is the highest exports in between three section. On the other hand, business cycle fluctuations are an integral part of any economy. And study these fluctuations and their effects on the tourism industry as one of the important economic sectors is necessary. This study aimed to "investigate the relationship between trade fluctuations with tourism demand", for the four selected countries of Iran, Turkey, Malaysia and Egypt has been done which have high capability in the field of tourism. The studied period this research was from 1980 to 2014. Variables are logarithmic and are studied to panel data and after examining stationary variables and prove the existence of co-integration relationship between variables, using FMOLS and DOLS panel cointegration tests, long-term relationship between variables was estimated. The results of these tests indicates the negative effect of recession and positive effect of economic boom with tourism demand logarithm. Also by using panel causality test (VECM) studies causality relationship between business cycles and tourism demand. That its results have proved existence long-term bilateral causality relationship between business cycles and tourism demand.

  Nowadays, labor productivity, as one of the most important factors affecting economic growth and development, especially in developing countries, has been emphasized by many economists. Due to the relative abundance of labor compared to other factors of production in developing countries like the Islamic Republic of Iran, investigating the factors influencing it is considered as one of the most important research priorities in such countries. The term of contracts signed with the labor can affect the quality of his work and ultimately affect labor productivity. Accordingly, the aim of this paper is to examine the impact of type of labor contracts on labor productivity. Therefore, to investigate this issue, the model was introduced firstly. Then, Auto-regression with distributed lag (ARDL) method was used to estimate this model during 1986-2014. The results show that labor temporary contracts have negative effect on labor productivity both in the short-term and long-term and permanent contracts have positive effect on labor productivity both in the short-term and long-term. Human development variables, capital intensity, trade openness and governance indicators have positive effect on labor productivity in the long-term, but the variable of proportion of higher education employees to total employees has negative effect on labor productivity in the long-term.

  Inflation is continuing, disproportioned and irregular increasing in general level of monetary prices of products and services. The ample increase of consumption, growing the population of the developing countries, the shortage of raw materials and energy and so on, can be causes of inflation. For this reason, there is this belief that with doing the monetary policies and actions and performing the traditional solutions alone, we cant deal with inflation correctly and find a remedy way for it. But it is essential that its roots will be known and a way being offer with considering all factors. In this research, the relationship between inflation and economic added value and market added value and market total output was study. In order to study this subject, the sample contains 89 accepted companies on the Tehran stock Exchange in the time interval 1386-1394 years was investigated. This research is classified as a descriptive research and its method to test statistical hypotheses is analysis data in the form of compounds. The obtained results of the research indicate that in confidential level 88% with help “the remove of redundant variables” test and estimation of regression model, there is a significant positive relationship between inflation and economic value added and there is a negative and significant correlation between inflation and market added value and total stocks output. Given to the results of this research that shows a negative relationship between inflation and the total stock output and the market added value, it is suggested that investors during analysis of investment projects in securities and financial assets pay special attention to the relationships between these variables, because considering these important factors lead to the choice of the optimal investment portfolios with lower risk and higher returns.

  Since the resources of a country are generally limited, the increase of productivity is important as a basic necessity in improving the living standards of a nation. The productivity level of an economy is related to the accumulation or flowing of knowledge and other related factors such as technology. Despite the foreign direct investment and the international trade in goods and services, the promotion of the productivity of a country not only is affected by R & D investment within the country but also by the investment of the foreign partners in R & D. This study has examined the cumulative effect of the domestic R & D activities, the accumulation flow of R & D with the channels of goods imports, incoming flow of the foreign direct investment and the human capital on the productivity of Iran and eight selected countries[1] which have commercial relations with Iran over the period 2001-2013.   To determine the pattern, there has been used the panel data econometrics. The results show that knowledge overflows of the import of goods and foreign direct investment have the significant positive impact on the total productivity of factors of production in 9 countries but the effects of knowledge overflow from the import channels have been higher than the knowledge overflow from the foreign investment channel. The effects of the share of R&D expenditures from GDP on the productivity are higher than other variables. Also, there is the significant and positive relationship between the human capital and the productivity. Key words: Knowledge overflow, productivity, foreign direct investment, trade [1] Armenia, China, India, Japan, Kuwait, Malaysia, Russia, Turkey