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List of Articles
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Open Access Article
1 - The Impact of Information and Communication Technology (ICT) on Social Security Resources in Iran
Soheila Sobhani Mohammad Hassan Fotros Golamali Haji Esmael TorkamaniThe impact of the development of information and communication technology on the labor market and social security has been the focus of international labor and social security organizations. This study examines the impact of ICT on Social Security Resources in the conte MoreThe impact of the development of information and communication technology on the labor market and social security has been the focus of international labor and social security organizations. This study examines the impact of ICT on Social Security Resources in the context of Iran’s economy during the period 1999 to 2019, using the Stochastic Dynamic General Equilibrium (DSGE) model, focused on duality of labor market (formal and informal). The results of the study show that the development of information and communication technology affects social security resources by changing the structure of employment. A survey on the variables response to the positive impulse of ICT shows that the further increase in job opportunities in the informal sector provides more access to jobs in this sector and increasing in the participation rate, the number of informal workers increases. The finding show increasing in informal employment causes an increase in the lost resources of social security. Based on the results, it is suggested that policymakers and insurance funds develop flexible programs in order to expand insurance coverage and support informal workers with the participation of employers and the government. Manuscript profile -
Open Access Article
2 - Analysis the Effect of Inefficiency in Labor Investment on Tax Avoidance in a Selection of Export Companies in Tehran Stock Exchange
shahryar zaroki Mohamad Abdi Seyyedkolaee sudabe BararjaniTax avoidance reduces the outflow of cash from the company to the government, which from the past to the present is considered a value for shareholders. Therefore, considering such a necessity, the present study, in order to help tax administrators, examines the effects MoreTax avoidance reduces the outflow of cash from the company to the government, which from the past to the present is considered a value for shareholders. Therefore, considering such a necessity, the present study, in order to help tax administrators, examines the effects of investment inefficiency in the labor force on corporate tax avoidance activities for a sample of 64 export companies in Iran during the period of 2009 to 2019. For this purpose, in two stages, Dynamic Panel Data method and Generalized Method of Moment (GMM) estimator were used; in this way, first, the inefficiency of investment in labor was estimated and then its effect on corporate tax avoidance was estimated. The results of estimating the research model indicate the direct effect of investment inefficiency in the workforce on corporate tax avoidance. In addition, the results showed that the market value and size of the company are associated with a direct and inverse effect on tax avoidance, respectively. Thus, increasing ambiguity, a weaker control environment, and a reduction in expected cash flows due to inefficient investment in the workforce provide opportunities for the company's manager to increase tax avoidance, and tax policymakers need to pay special attention to this issue. Manuscript profile -
Open Access Article
3 - Investigating the relationship between oil price and Iran's stock market index with an emphasis on political uncertainty and the Corona pandemic: Using wavelet transform approach
nasim amin kharazian roya aleemran Rasoul baradaran hassanzadeh Amir Ali farhangThe purpose of this research is to investigate the relationship between crude oil prices and the stock market index of Iran in the period from September 2009 to December 2020. For this purpose, by using wavelet coherence approach based on continuous wavelet transform, t MoreThe purpose of this research is to investigate the relationship between crude oil prices and the stock market index of Iran in the period from September 2009 to December 2020. For this purpose, by using wavelet coherence approach based on continuous wavelet transform, the relationship between the yield pair series of Brent crude oil price-total stock index, WTI oil price-total stock index and OPEC oil price-total index of Tehran Stock Exchange has been investigated .The results of this research show that the dependence between the above pair of time series increases with the increase of uncertain conditions such as the increase of sanctions, the withdrawal of the United States from the JCPOA, and the corona pandemic in the medium and long term. Therefore, investors can adjust their investment portfolio in the long and medium term based on the conditions governing the country and their investment goals. Manuscript profile -
Open Access Article
4 - Portfolio Optimization in Iran Stock Market: Reinforcement Learning Approach
mahdi esfandiar mohammadali keramati Reza Gholami Jamkarani Kashefy NeishabouriThe concepts of portfolio optimization and diversification have become a tool for developing and understanding financial markets and financial decision making. The purpose of this paper is to use algorithmic trading with a focus on reinforcement learning approach in ord MoreThe concepts of portfolio optimization and diversification have become a tool for developing and understanding financial markets and financial decision making. The purpose of this paper is to use algorithmic trading with a focus on reinforcement learning approach in order to optimize the portfolio of selected stocks. This research is applied in terms of purpose and in terms of data type, quantitative and in terms of method, descriptive and exploratory and from the perspective of research plan, it is a post-event. The statistical population of this study was 672 stock exchange companies in March 1400, of which five companies (statistical sample) were selected. The sampling method was selected by one-step cluster and then purposeful selection of a share from inside each cluster and the study period was from 2017 to 2021. The findings of the research in the upward and downward periods of the market have shown that the reinforcement learning approach in bullish and bearish markets is significantly superior to the buy and maintain approach and has provided better performance, and the results are in line with the performance of algorithms in the stock markets. Manuscript profile -
Open Access Article
5 - The effect of private and government investment on the growth of the health sector in Iran
Mehraneh Shamshirbandi mohamad dalman pour Farid AsgariThis study estimated the effect of private and government investment on the growth of the health sector in Iran with the ARDL approach, 1981-2019. The selected indicators were estimated in two selected indicators: health expenditure and health index (life expectancy). T MoreThis study estimated the effect of private and government investment on the growth of the health sector in Iran with the ARDL approach, 1981-2019. The selected indicators were estimated in two selected indicators: health expenditure and health index (life expectancy). The estimation results of the model show that the increase in economic growth, causes an increase health expenditures and the increase of private sector investment in the health sector, causes an increase health expenditures and the increase of private sector and government investment in the health sector, improve the Health index. In the long term, the rate of AIDS and the inflation rate have a negative effect on health expenditure and health index; and the literacy rate, the urbanization rate, the real exchange rate, and the real interest rate have a positive effect on health expenditure and health index. The results of this study, consist with other researches, showed that by focusing on investment, the growth of the health sector in Iran improves. The findings of this study can be used to implement a more efficient policy in the way and type of investment in the health sector. Manuscript profile -
Open Access Article
6 - The Effect of Political Variable on the Relationship between Seignorage and Income Inequality: the Case Study of Selected OECD and D8 Countries
Vahid Taghinezhadomran Zahra Mila Elmi Mobin RamezanpourThe most important instrument of the government to finance public expenditures and to improve the distribution of tax revenues is tax. High reliance of government on seignorage can reduce the role of taxes in correcting the inequalities. Improving the political variable MoreThe most important instrument of the government to finance public expenditures and to improve the distribution of tax revenues is tax. High reliance of government on seignorage can reduce the role of taxes in correcting the inequalities. Improving the political variable of the voice and accountability by less reliance on seignorage and more reliance on taxes can improve income distribution.The main purpose of this study is to investigate and test this hypothesis with the help of data from selected OECD and D8countriesperiod 2018-2008 using the fully modified least squares method (FMOLS). The results of model estimation showed that the political variables of accountability can improve the distribution of income in the studied countries by reducing the government's reliance on seignorage. Manuscript profile
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