Expenses

Open Access Article

1 - Collecting Tax Based on the Use of Governmental Resources and Facilities
GholamReza Rezaei Mohammad Sadeghzadeh Maharluie Mitra Shouraki

Objective: The purpose of the present research in the first stage is to investigate tax evasion and satisfaction from the point of view of tax payers and investigate government expenses from the point of view of tax staffs in the current state of tax collection in the c More

Objective: The purpose of the present research in the first stage is to investigate tax evasion and satisfaction from the point of view of tax payers and investigate government expenses from the point of view of tax staffs in the current state of tax collection in the country. In the second stage, this research seeks to present a new model regarding the method of calculating and collecting taxes based on the use of government resources and facilities. Manuscript profile

Open Access Article

2 - On the relationship between Tehran stock exchange indexes and capital expenses of government
G. Talebnia N. Jalili

The government investments can have strength role in development activity of stock exchange .Therefor,the aim of this research is survey and studying a bout the relationship and effect of capital expenses ofgovernment on the activity of tehran stockexchange as a mainpar More

The government investments can have strength role in development activity of stock exchange .Therefor,the aim of this research is survey and studying a bout the relationship and effect of capital expenses ofgovernment on the activity of tehran stockexchange as a mainpart of capital market and important part ofeconomics. This stady address the following hypothesis: «there is a meaningful relationship between tehranstock exchang indexs and capital expenses of government.» this hypothesis has six secondry hypotheses inwhich the meaningful relationship between capital expenses of government and six tehran stock exchangindexs such as tehran price index, tehran dividend price index, tehran dividend index, financial, industrialand 50 more activ company index (tse-50) are considersd.The results of this research revealed that: there is a positive and meaningful relationship between capitalexpenses of government and tehran price index, tehran dividend price index and industry index, in period ofsurvey and a not very strong relationship between capital expenses of government and tehran dividend,financial and fifty more activ company indexes, on during five years (1377-1381) has been observed.In the light of these findings, we can utilize government financial policy and specialy capital expenses ofgovernment for predict the changes of tehran stock exchange indexs. Manuscript profile

Open Access Article

3 - The impact of government expenditure and stock market on income distribution in selected MENA countries
behnaz noroozi Mehdi Taghavi Ebrahim Rezaee

In this study, the effect of government and stock market expenditures on income distribution has been investigated. The countries studied in this study are the selected countries of Mena (Iran, Algeria, Egypt, Tunisia and Jordan). 2018. The data panel method has been us More

In this study, the effect of government and stock market expenditures on income distribution has been investigated. The countries studied in this study are the selected countries of Mena (Iran, Algeria, Egypt, Tunisia and Jordan). 2018. The data panel method has been used to estimate the research model. The results of this study show that the logarithm of the ratio of the volume of transactions in the stock market to GDP with a coefficient of -0.02 has a negative and significant effect on the Gini coefficient. The volume of exchanges in the capital market increases the working capital of companies and ultimately their production. With the increase and prosperity of production, the total production increases and this issue increases the national income and as a result the government can Improve income distribution. Also, the logarithm of the ratio of consumption expenditures to GDP with a coefficient of 0.03 has a negative and significant effect on the Gini coefficient. Increasing government spending can have different effects on income distribution in two ways. In the direction of transfer payments to the people, so the distribution of income is improved No, they are not transferable, so the distribution of income does not improve. Manuscript profile

Open Access Article

4 - Explaining the Relationship Between Sticky of Expenses with Prediction Error of Profit in Tehran Stock Exchange
Reza Jamkarani Ali Lalbar

10.22034/amfa.2016.526240

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Open Access Article

5 - Test of the effect of access, use and skills in the field of information and communication technology and the variable of the ratio of liquidity to GDP on the employment rate of the BRICS countries and Iran
Fardin Naghdi Akbar Bagheri

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Open Access Article

6 - The economic and financial role of the Iranian Dhimmis in managing expenses in Abbasid dynasty (132-320 AH)
farideh vafaei Rezaei Ramadan Abbas Ahmadvand

10.30495/hstr.2022.1965752.1784

The introduction of the Dhimmis to the court of the Abbasid caliphs with titles such as writing, medicine, counseling, etc., paved the way for their entry into the field of economics and financial issues with the Abbasids. The study of the economic and financial role of More

The introduction of the Dhimmis to the court of the Abbasid caliphs with titles such as writing, medicine, counseling, etc., paved the way for their entry into the field of economics and financial issues with the Abbasids. The study of the economic and financial role of the Dhimmis and their influence on the Abbasid caliphs is one of the topics that, has been less discussed in the events of the Abbasid era, which is the subject of this article.Although the conquered lands were quickly dominated by Muslim Arabs, lack of experience forced them to take advantage of the economic and financial policies of the Dhimmis in managing the expenses. Therefore, analyzing the management of financial and economic expenses of some Dhimmis, considering the strictness which was imposed by the Abbasids on Dhimmis in addition to receiving the jizyah, is one of the issues that the researcher faces. This article tries to thoroughly explain the economic and financial role of the Dhimmis in the court of the Abbasid caliphs and show how Dhimmis influenced on the economic and financial plans in the Abbasid era, and also show, although Dhimmis had influence in Abbasid court, Abbasid caliphs exploited the wealth and property of the Iranians, by confiscating their property for the stability and continuity of their sovereignty. Manuscript profile

Open Access Article

7 - Condition Monitoring (CM): A Solution for Reducing the Industry Expenses
mohammad mehdi movahhedi valiollah rezaee nosraty amir abbas yazdani

In today's highly competitive era, one of the concerns of industry's management in companies is mainly to reduce the finished goods expenses. This is because the calculated reduction of expenses along with products of a higher quality are the measures which can help mai More

In today's highly competitive era, one of the concerns of industry's management in companies is mainly to reduce the finished goods expenses. This is because the calculated reduction of expenses along with products of a higher quality are the measures which can help maintain the success of production companies in competitive environment. One of the important areas in which managers can maneuver is maintenance unit, because using scientific techniques and methods can be a great help in this respect. In order to drive home the above points, we selected mazandaran wood and paper industries as a case study and examined how the proper use of (CM) position persistence system by analyzing oil1-we can be aware of1 the stoppages due to machineries defects and doing so save losses before it happens and 2: save oil consumption considerably and reduce expenses accordingly. Manuscript profile

Open Access Article

8 - An Economical and Behavioral Comparison of Steel Special, Intermediate, and Ordinary Moment Resisting Frames
Sedigheh Gheisari

10.22094/jseg.2022.1897580.1090

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Open Access Article

9 - The Satisfaction of the Students of I.A.U of Shirvan and its Effective Social Factors
Ali Akbar Mahmodzade Raziyeh Azarinia

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Open Access Article

10 - The effect of Corporate Governance System Factors on Business unit Research and Development Expenses with emphasis on Economic Sanctions Conditions
Mohammadreza Abbasi Astamal Akbar Abbaspour

The present study examines the impact of corporate governance system factors on research and development expenses of a business unit, emphasizing the conditions of economic sanctions. This research is practical in terms of its purpose, and from the point of view of corr More

The present study examines the impact of corporate governance system factors on research and development expenses of a business unit, emphasizing the conditions of economic sanctions. This research is practical in terms of its purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 130 companies were selected as the research sample in the 9-year period between 2013 and 2021. In this research, data banks, documents, records and audit reports of companies, financial statements and other documents and accompanying notes taken from the archives of Tehran Stock Exchange (Kedal website) have been used to collect information. The multivariate regression method was used as a statistical method and the relationship between the variables was investigated using Stata software version 16. The results of the research show that the factors of the corporate governance system have an effect on the research and development expenses of the business unit. Also, the conditions of economic sanctions have an effect on the relationship between the factors of the corporate governance system and the research and development expenses of the business unit. Manuscript profile

Open Access Article

11 - The Effect of Uncertainty in the Current and Constructional Governments Expenses on the Investment of Private Section in Iran Economy
karim emami leila Ahmadi

This study is aimed to analyze the effect of uncertainty in the current and constructional Governments Expenses on the investment of private sector in Iran during 1959-2006. Other descriptive variables such as Gross National Product (GNP) and inflation rate are consider More

This study is aimed to analyze the effect of uncertainty in the current and constructional Governments Expenses on the investment of private sector in Iran during 1959-2006. Other descriptive variables such as Gross National Product (GNP) and inflation rate are considered. For calculating the uncertainty, an Exponential Generalized Auto Regressive Conditional Heteroscedaticity Model is used (EGARCH (0, 1)). Finally, by the determination of optimal lag and long-term relation, error correction model of VEC was estimated.The results explain that uncertainty of the current and constructional expenses of the government has negative effect on the investment of the private sector in long term. According to this, in short term, uncertainty of the current governmental expenses is not statistically significant on the investment of the private sector, but uncertainty of the governmental constructional expenses has a positive effect on it. The effect of Inflation rate and GNP variables, in short and long term, is negative and positive on the investment of the private sector. Manuscript profile

Open Access Article

12 - Studying the Effect of Price Changes on the Welfare of Urban Households Disaggregated By Income Deciles and Commodity Groups
mohammadreza Arman mehr Asieh Farahmandmanesh

This study has assessed the welfare effects based on increasing in the price of eight commodity groups. This research has been accomplished among Iranian urban households of different income deciles in terms of linear expenditure system via using Compensating Variations More

This study has assessed the welfare effects based on increasing in the price of eight commodity groups. This research has been accomplished among Iranian urban households of different income deciles in terms of linear expenditure system via using Compensating Variations in the period 1372-1392 by time series data.  The results indicate that the increasing in prices leads to decreasing the welfare of lower income deciles rather than the higher income deciles, but with rising price a group commodity(and stability  of prices of  other commodity groups) in terms of reduced welfare, the most vulnerable income deciles is different. Based on the results, it is suggested that the amount and type of subsidy to the income deciles must be different, and special attention must be paid to low-income groups in the liberation of prices due to inflation. Manuscript profile

Open Access Article

13 - The role of research and development costs on the relationship between financial constraints and profit sharing on the value of pharmaceutical companies accepted in Tehran Stock Exchange
Hossein Akbari Moghaddam Meisam Vahedian Mousa Ebrahimi

10.30495/afi.2022.1947065.1078

Purpose: In the present study, the role of research and development costs on the relationship between financial constraints and profit sharing on the value of pharmaceutical companies admitted to the Tehran Stock Exchange has been investigated. Valuation of companies is More

Purpose: In the present study, the role of research and development costs on the relationship between financial constraints and profit sharing on the value of pharmaceutical companies admitted to the Tehran Stock Exchange has been investigated. Valuation of companies is one of the necessities of planning for managers and investors. If the company is successful in creating value, not only the investors and internal people of the companies, but also the society on a wider level will benefit from the creation of value.Methodology: In this research, the pharmaceutical companies admitted to the Tehran Stock Exchange between 2011-2018, including 34 companies, were investigated. The information was collected by using the data available in Rahavard Novin software and reviewing reports and financial statements by referring to the official website of the Tehran Stock Exchange; And correlation and regression tests of hypotheses were tested using Eviews10 software.Findings: The result of the first hypothesis test showed that there is an inverse and significant relationship between financial constraints and the value of pharmaceutical companies. The results of the second hypothesis test showed that there is a direct and significant relationship between profit sharing and the value of pharmaceutical companies. Finally, the results of the third hypothesis test showed that research and development costs have a significant effect on the relationship between financial constraints and company value, and the fourth hypothesis also showed that research and development costs have a significant effect on the relationship between profit sharing and company value.Originality / Value: The results of this research, in addition to developing the theoretical foundations of research and development expenses, especially in the country's pharmaceutical industry, will help the managers of this industry and investors to estimate the research and development costs by considering factors such as how costs change with the company's profitability change. and consider the positive effect of research and development costs in optimizing the value of companies and its negative effects when financial constraints over time. Manuscript profile

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