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Open Access Article
1 - Voluntary Disclosure in Financial Reporting: A Review of Theories and Researches
R. Royaee B. BanimahdThis paper study theories of the voluntary disclosures and represent outcomes of the latest researches in thisregard. Our study is focused on value added reporting and environmental accounting theories and researches,since these disclosures have been increased in the la MoreThis paper study theories of the voluntary disclosures and represent outcomes of the latest researches in thisregard. Our study is focused on value added reporting and environmental accounting theories and researches,since these disclosures have been increased in the last two decades.We explain the meaning and usage of the political economy theory,legitimacy theory,stackeholderstheory,decision usefulness approach and positive accounting theory in above subjects. Outcomes of thisstudy show that voluntary disclosure is not consistent and these disclosures are done for particular purpose. Manuscript profile -
Open Access Article
2 - Political management and share price of the companies listed on Tehran Stock Exchange: Test of Political Economy Theory
Mohamadreza Mahdifard Ramezanali RoyayeeIn the context of political economy, this study investigates relationship between political management and share price in 95 listed firms of Tehran Stock Exchange (TSE) during a seven-year period from 2006 to 2012.Using correlation method and multiple regression techniq MoreIn the context of political economy, this study investigates relationship between political management and share price in 95 listed firms of Tehran Stock Exchange (TSE) during a seven-year period from 2006 to 2012.Using correlation method and multiple regression technique, We categorize companies in two groups as a theoretical view. First, companies which have directed by political management and second companies which have not political management .The results of this study indicates that there is a negative relation between political management and firms share price. Our result confirms political economic theory. Manuscript profile -
Open Access Article
3 - Justice Shares and Earnings Quality: A Political Economy Perspective
Mohsen Imeni fereydoon rahnama bahman banimahd hashem nikoomaramPolitical economy, social science is that explores the dynamic interaction between market forces and the government, and examines the effects of the tension and conflict between the two is in the community. The influence of political powers is effectively on firms' perf MorePolitical economy, social science is that explores the dynamic interaction between market forces and the government, and examines the effects of the tension and conflict between the two is in the community. The influence of political powers is effectively on firms' performance, and corporate managers that are at the center of political attention, they find motivated to adapt to accounting practices through which they can manage earnings. Under justice Share's scheme, the government is required to distribute shares of profitable state-owned firms to the public; And may these companies managers through the use of political influence their manage earnings, and therefore will be important the study of the effect of this influence on the quality of earnings. This research studies the effect justice shares on the quality of earnings, with an emphasis on political economy perspective in the listed firms in Tehran Stock Exchange. Linear multivariate models have been used to test the relationship between research variables. The research sample consisted of 130 firms during the years 2012 to 2017 (6 years period). The results of the research indicate that the existence of justice shares in the ownership structure has a significant negative effect on the quality of earnings. Because in the developing countries, the economic system is dominated the connection and influence of government, and therefore be controlled and supported by the state and its affiliated institutions; thus, the influence of government and political management in companies can reduce their quality of earnings. Hence, the results of the research confirm the application of the theory of political economy regarding the adoption of macroeconomic policies (justice shares) and their effects on the quality of earnings Manuscript profile -
Open Access Article
4 - Political Economy Perspective and Earnings Management
هاشم نیکومرام بهمن بنی مهد فریدون رهنمای رودپشتی علی کیائیIn political economy perspective , majority stockholders and firm mangers are connect topolitical powers, could effect on firm financial performance. This issue will potentially beaffected on accounting information quality by the earnings management. This paper studyeff MoreIn political economy perspective , majority stockholders and firm mangers are connect topolitical powers, could effect on firm financial performance. This issue will potentially beaffected on accounting information quality by the earnings management. This paper studyeffect of political management on the earnings management in the listed firms of Tehranstock exchange (TSE) during a nine-year period from 2001 to 2009. In this study, researchmethod is correlation and it use multiple regression.Research results show that there is a significant and positive relation between politicalmanagement and the earnings management in the study sample. Also, variables such asauditor switching, audit type, profitability index and debt ratio have a significant relationwith earnings management. But, management change , sale growth and firm size have nosignificant relation with earnings management. Manuscript profile -
Open Access Article
5 - Analysis of the social production of space in the political economy of oil; A Review study
Javad Imani Shamloo Mojtaba Rafieian Cities and especially metropolises, due to the concentration of power and wealth factors, play anirreplaceable role in the developments of the contemporary world, in such a way that cities, due to theconcentration of capital - especially in the form of fixed capit More Cities and especially metropolises, due to the concentration of power and wealth factors, play anirreplaceable role in the developments of the contemporary world, in such a way that cities, due to theconcentration of capital - especially in the form of fixed capital - are considered as an important source for theflow of profit, which this flow through It is realized by political forces and mainly in favor of capitalist groups;Therefore, it is obvious that the metropolises under the oil system produce their style and spatial-functionalstructure corresponding to their economic and political situation, according to the specific politicalcharacteristics, so the exploration of the pattern of social-urban relations in the oil economy is the goal of thisresearch. . For this purpose, using a critical approach, historical documents in the socio-spatial field have beenanalyzed. The results of this study show that the formation of unequal social relations and speculative socialrelations grows in the framework of the rent system, and these inequalities continue to show themselves in thebody and urban structure after passing through the smoothness of the sp. Manuscript profile -
Open Access Article
6 - The Role of the Government in Economic Development of Turkey in Recent Three Decades
Abbass Mossalanejad Samaneh Akbari -
Open Access Article
7 - The Role of the American Economic Crisis in 1929 on the Development of the State Economy in Iran during the First Pahlavi Era
Sina ForoozeshThe decline in industrial manufacturing of advanced countries led to the U.S. Great Depression of 1929 that spilled over to many other countries as well. The capitalist countries, as the main manufacturers, saw a decline in their demand of raw materials purchased from u MoreThe decline in industrial manufacturing of advanced countries led to the U.S. Great Depression of 1929 that spilled over to many other countries as well. The capitalist countries, as the main manufacturers, saw a decline in their demand of raw materials purchased from underdeveloped countries. The Depression made the Iranian Government and parliament to adopt measures to grapple with it. At this point, the main Q.S of present research is how did the above-mentioned crisis lead to the development of the state economy in Iran during the first Pahlavi era? The research method in the current study is Documentary, based on the qualitative study of data analysis and gathered documents of Iranian economic variables during the Depression. The result of this research is indicating the measures adopted by the government led to a monopoly and state-controlled economy in Iran for cover financial crisis 1929. The measures increased the authority and control of the government over the economy, ultimately, the economy was totally at the disposal of the government. Manuscript profile -
Open Access Article
8 - An Investigation of the Relationship between the BRICS and Foreign Policy of the Islamic Republic of Iran
Arezoo Kheradmandan Bahram Yousefi Roohollah Shahabi Shiva JalalpoorThe purpose of the present study is to explain the relationship between the BRICS members and the Islamic Republic of Iran. The research relies on the hypothesis that the relation between BRICS and the Islamic Republic of Iran is defined within the framework of foreign MoreThe purpose of the present study is to explain the relationship between the BRICS members and the Islamic Republic of Iran. The research relies on the hypothesis that the relation between BRICS and the Islamic Republic of Iran is defined within the framework of foreign relations between Iran and the BRICS nations. The method of study is descriptive analysis and the results show that although the BRICS is against the U.S unilateralism, it does not seem to have sufficient resources or be able to moderate the effects of U.S sanctions against Iran as much as it is expected. Among the BRICS states, Russia indirectly benefits from the U.S sanctions against Iran as Iran’s failure to produce more natural gas as well as its financial and technological failures to complete energy projects in near future would lead to a regional and global market in favor of Russia and to the detriment of Iran. On the other hand, the BRICS members have long-term plans to prevent the U.S unilateralism while they have not cut their political-economic relations with the U.S and have not challenged the structure of the international system. According to the approach of constructivism, the leaders ought to observe the norms of international structure in order to gain more benefit for their country as the constructivists hold that the countries’ foreign policy and their close relations in the international level take a serious form in terms of their common approaches. It is evident that the BRICS members take this fact into account and thereby they would not get into an ideological fight with the U.S in the international arena. Therefore, the relations with the BRICS countries would have no extreme and ideal effect on the foreign policy of the Islamic Republic of Iran. Manuscript profile -
Open Access Article
9 - Conceptual Evolution of Development from Perspective of Radicalism
hadi ajili mahdi rezaeeThe aim of this research is to study Radical theory ideals in Global political economy with emphasis on development. Thus, the main research question is the nature and meaning of development in the various Radicalism approaches including (such as) studies Colonialism an MoreThe aim of this research is to study Radical theory ideals in Global political economy with emphasis on development. Thus, the main research question is the nature and meaning of development in the various Radicalism approaches including (such as) studies Colonialism and Imperialism, Dependency theory, Neocolonialism, Globalization, and the evolution of development concept in each theories. As his research is done in descriptive-analytic method and by desk research, the findings show that all theories has been presented (raised) permanent connection (relation) and links between dynamics of Capitalism system and its functions and the concept of development and underdevelopment in different national and international levels, and the inherent characteristics of capitalist system including exploitation, inequality, and inhuman relations has described in all theories. While understanding Radical’ ideals of Radicalism theory in global political economy or international relationships has many complicated philosophy, but it contradict ideal western human as development basis, and the emphasis is on relative and indigenous nature of different communities ideals in relation to the issue of development. The concept of development, as how to make society equal in the light of economic relationships and production is not in the focus (heart) of attention, but the important matter is the emphasis on humanizing the existing relationships at all levels. However, Radicals have key role in development and promotion of literacy and philosophy related to development and underdevelopment issues, but in fact, they cannot provide an example of development model based on their opinions and assumptions on the national and international level. Manuscript profile -
Open Access Article
10 - The Evolution of International Political Economy
mohsen Jalilvand Mohsen Jalilvand [1] Abstract: International political economy is a term that combines the major disciplines of the humanities, including politics, economics, sociology, anthropology, philosophy, and compara More Mohsen Jalilvand [1] Abstract: International political economy is a term that combines the major disciplines of the humanities, including politics, economics, sociology, anthropology, philosophy, and comparative politics. The basic element of this dynamic and inherent knowledge is that it proceeds in a two-way interaction. Schools and theories are derived from these characteristics. In this article, we have tried to deal with the evolution of international political economy from the beginning of the twentieth century to the present and its impact on human society. [1] - Assistant Professor, International Relations, Department of Law, Hashtgerd Branch, Islamic Azad University, Alborz, Iran, mohsenjalilvand1351@gmail.com Manuscript profile -
Open Access Article
11 - Explanation of Critical Urban Theories in Analyzing the Effects of Capital Accumulation on the Spatial Structure of Cities (Case Study: Tehran Metropolis)
Pouyan Mozaheb Saeid Piri Hamid Reza Sabaghi Ali reza EstelajiSince the 1970s, with the turn of industrial-production capitalism to financial capitalism under the process of globalization and in sync with neoliberal approaches, global cities have witnessed the influx of capital to accumulate and reproduce it in their spaces.This m MoreSince the 1970s, with the turn of industrial-production capitalism to financial capitalism under the process of globalization and in sync with neoliberal approaches, global cities have witnessed the influx of capital to accumulate and reproduce it in their spaces.This movement of capital from the production sector to space has caused the spatial structure of cities to undergo extensive changes in their spatial, physical, economic, social and environmental dimensions. The consequences of privatization and commercialization of the public spaces of cities in order to reproduce as much capital as possible and space competition and polarization of space can be considered as the result of applying such attitudes. In contrast to this prevailing thinking, urban critical theories have been formed based on the fundamental criticism of these approaches and the explanation of the root causes of problems and the consequences of these approaches on urban spaces. This research, with a fundamental approach and a descriptive, analytical method, and using documentary and library studies through qualitative analysis from the perspective of critical urban theories, explains the spatial structure of Tehran and the effects of capital rule on its spaces. And in the process of spatial data analysis, it uses a spatial model (GIS). The findings of this research show that the metropolis of Tehran, both in terms of urban development plans and urban management policies, has been significantly affected by these capital-oriented approaches. And it has faced challenges such as profit-oriented urban management, polarization of the physical and social structures of the 22 districts of the city, commodification of housing, exchange of land and real estate in the open market, change of use and privatization of space. Manuscript profile -
Open Access Article
12 - The history of transmogrification in Multinational Corporations
aliasghar aghaee mohammad reza pasebanBy forming national state concept in the seventeenth century, this factor has always been the only mechanism responsible for the growth and development in various fields. Reaching this goal was followed in the field which Accumulation of wealth and power had a great adv MoreBy forming national state concept in the seventeenth century, this factor has always been the only mechanism responsible for the growth and development in various fields. Reaching this goal was followed in the field which Accumulation of wealth and power had a great advantage, so the governments tried to gain wealth by harnessing their powers. In this regard, the colonial government, by expanding the influence of colonialism, exploited their resources to improve their craft. Industrial countries first supported and established companies to provide field to achieve their goals in terms of resource utilization on other lands. After passing time, through the processes of capital and wealth accumulations, such countries like other parts of the world are developing and according to occurred events, have tried to maintain their mobility not to be out of the global competition. According to this fact , if at the Beginning of transnational corporations, competition and attempt to achieve sources and more market was the distinctive feature , but then due to innate of capital accumulation and occurred changes in the international arena , Such as the entry of new players who want to contribute to the global economic equations, provided the groundwork for the creation of a monopoly in the sector. There American countries due to being far from Course of historical events such as costly World War 1and 2 remained undamaged, prioritized in the integration of capital and multinational companies. The period after World War II, was associated with changes in the performance of multinational corporations, as America was excluded from the monopoly of multinational companies and international companies from Europe and Japan started to compete with American companies and provided The nature of globalization, development and growth of such companies. The present study aimed at reviewing Conceptual and functional evolution of multinational companies to understand more about the effects of these international starring. Manuscript profile -
Open Access Article
13 - An Analysis of the Interactional Relation of Petro-nationalism of Iran and the Structural Development of Global Oil Market
Saeed MirtorabiAbstract: The present article by an interdisciplinary approach tries to examine from political sociology and international political economy point of view the interactional relations between oil nationalistic movements in Iran and the developments in rules of production MoreAbstract: The present article by an interdisciplinary approach tries to examine from political sociology and international political economy point of view the interactional relations between oil nationalistic movements in Iran and the developments in rules of production and sale of oil in international oil market within an important period of time, an approach which has less been paid attention so far. The question raised by the paper is "What and how has been the impact of internal social conditions and the structural rules of world oil market from 1921 to 1981 on the process of developments of oil nationalistic movements?" The underlying hypothesis is that the depth and level of oil nationalistic movements and level of strength (or weakness) of structural rules of production and sale of oil in world oil market within the above said period can be categorized in five period of time of oil nationalistic movements. The article shows that these five categorizations of oil nationalistic movement can help us in better understanding of oil politics in Iran and other oil rich countries and also the relations between the oil developments in oil rich countries and the developments of world oil market. In this direction the peculiarity of each period from the view point of oil market, method of functioning of oil companies, nature of anti-colonial movements, goal and achievements of these movements have been studied separately. The methodology used in the paper is descriptive-historical and analytical. Manuscript profile -
Open Access Article
14 - The Impact of Oil Dependent Political Economy on Iran’s National Security
Seyed Shamseddin Sadeghi Masoud Akhavankazemi Vahid ZarafshanAbstract In the decentralized international system and the non-existence of central authority, the first objective and priority of states is safeguarding national security and preservation of their interests. Since olden times preservation of durable national security MoreAbstract In the decentralized international system and the non-existence of central authority, the first objective and priority of states is safeguarding national security and preservation of their interests. Since olden times preservation of durable national security was conditioned to preparedness in three fields: 1.Military preparedness 2.Political strength. 3. Economic strength. By the end of Cold War the economic determinant of national security found greater importance. During post-Cold War era, national security of the oil exporting countries depends on boom and flourishing of oil industry. In fact security is having five dimensions viz. military, economic, political, cultural and ecological. The present article addresses economic dimension of national security because achieving national security depends on improvement of economic conditions and the outcome of all security indexes depends on accomplishment of economic security. The obvious fact that the oil factor which Iran depends on its revenue for the past hundred years is interwoven greatly with Iran’s national security shows the importance of oil revenue. Also the economic growth of Iran and the bulk of investment in national projects depend on foreign exchange revenue coming from oil export. Any fluctuation in oil revenue will jeopardize the economic security of Iran particularly that in recent decade international sanctions has badly affected the flow of oil revenue. Manuscript profile -
Open Access Article
15 - International Sanctions and Eastward Orientation in Iran’s Foreign Relations (1989-2013)
Saeed Mirtorabi mohammad vardi zadehThis article tries to study the impact of international sanctions on the orientation of the East in foreign policy of our country, from the perspective of international political economy. In the same vein, the main question of the article is that "international sanction MoreThis article tries to study the impact of international sanctions on the orientation of the East in foreign policy of our country, from the perspective of international political economy. In the same vein, the main question of the article is that "international sanctions during the period of 1989-2013, how has caused the eastward orientation in the economic and political relations of the Islamic Republic of Iran? The hypothesis is That "the subsequent international sanctions against the country in five different areas during the period of 1989-2013, by intensifying the barriers of relations with the West, has urged the elite to decide on foreign relations in the country to strengthen political and economic relations with the East." This hypothesis has been tested in the framework of the Neoclassic Realism. The results of the article indicate that the east ward orientation in our country's political and economic relations is less than a coherent and voluntary strategy from within and more than a response to the intensification of international sanctions against our country. Manuscript profile -
Open Access Article
16 - The impact of the COVID 19 Pandemic on the institutional order and Parameters of International Political Economy
behnam vakili saeed mirtorabiCovid 19 threatens all aspects of the world community. It is not yet clear to what extent it can affects the international system. Therefore, the present article, in order to understand the consequences of this epidemic on international political economy, intends to ans MoreCovid 19 threatens all aspects of the world community. It is not yet clear to what extent it can affects the international system. Therefore, the present article, in order to understand the consequences of this epidemic on international political economy, intends to answer the question of how the Covid 19 pandemic has affected the pillars of institutional order in the field of international political economy? In order to answer this question, the hypothesis has been tested is that the Covid 19 pandemic, by disrupting the flows of production, trade and international capital, has the prospect of shifting the position of the great economic powers in these areas and widening the North-South divide. The findings of the article show that the position of the great powers in the post-corona world economic order depends on their ability to effectively deal with these disorders and take advantage of new opportunities resulting from the disruption of the current order. East Asian economies, especially China, are moving in this direction. Hence, the post-Corona world can be considered a step forward for the global economic order to become more Asian and Chinese. Manuscript profile -
Open Access Article
17 - An Analysis of the Popular Uprising in the Middle East from the Viewpoint of Oil Political Economy
Seyed Saeed Mirtorabi Abstract The present article tries to study the popular uprising in Arab countries of the Middle East and North Africa by a political economy of oil approach. The article makes use of a multi-variable analytical model that can both explain causes of uprising an More Abstract The present article tries to study the popular uprising in Arab countries of the Middle East and North Africa by a political economy of oil approach. The article makes use of a multi-variable analytical model that can both explain causes of uprising and different directions and outcomes of the events in popular revolt that started in Arab countries from late 2010. The article shows that all the countries of the Middle East and North Africa have similar characteristics that can explain them as dependence on foreign rents. Kind and level of these rents and the extent of dependency on them vary among the countries of the region but the presence of rents is common among them nevertheless that affects the political stability in different ways. The most important question of the article is how political economy of the Middle East oil has affected the popular uprising of the Arab countries and its process of the developments. The underlying hypothesis is that the political economy of oil of the Middle Eastern countries has created a rigid rentier structure and this particular structure has played an important role in popular uprisings. A different mix of oil revenue along with mediatory socio-political variables has led to different directions of political development of the uprisings of the people of the region. The article makes use of new theoretical framework in studies of oil and politics and by the help of it explains different directions of different countries uprisings. The article by the help of descriptive analytical method has analyzed qualitative and quantitative data to test the hypothesis. Manuscript profile -
Open Access Article
18 - Iran's Paradox of Oil and Development
Mohammad SharifiIn the th century, the era of modern colonialism, the industrial colonial countries' policy for earning the national wealth and resources of developing countries was based on changing their economy into a monocultural one by the use of political, economical and military MoreIn the th century, the era of modern colonialism, the industrial colonial countries' policy for earning the national wealth and resources of developing countries was based on changing their economy into a monocultural one by the use of political, economical and military techniques and, if needed, controlling these countries through economic forces and wresting their resources in order to have unceasing access to raw material and appropriate fuel for their country. In Iran, oil has had such a role in the economy for years. The historical evidences of Iran's economy is an indicator of Iranian policy makers will for making a change in the field of oil in order to make socio-economic developments in the past and the present. That Iran's economy suffers from the Dutch disease is the direct result of earning and spending oil incomes . Changing the stance towards oil, from income–based to capital–based can be the initiation of turning losses to profits in anoil economy. Manuscript profile -
Open Access Article
19 - A Study of the Causes of Emigration of Elite from Iran from the International Political Economy View
Said Mirtorabi Saie Khavari NejadAbstract This article tries to explore the main causes of emigration of Iranian educated specialists from Iran from the view point of shortage of research and educational facilities and problems related to them with focus on 2001 decade (1380-1390 Iranian years). Main MoreAbstract This article tries to explore the main causes of emigration of Iranian educated specialists from Iran from the view point of shortage of research and educational facilities and problems related to them with focus on 2001 decade (1380-1390 Iranian years). Main part of educational and research institutions are financed and managed by state planning and budget. That is where the government is involved in society and political economy area. On the other hand the factors that attract educated elite of different countries can be seen in world political economy. The aim of the present article is proper understanding of the factors pertaining to the structure of education and research in Iran and the way the weaknesses of this structure affects the intensification of emigration of best educated and specialist to abroad. For this allocation of budget in educational and research fields are examined within the framework of attraction and repulsion theory and the attractive and repulsive factors are identified which creates the potential condition for emigration of the elite to abroad. The finding of the study shows that factor like lack of economic support which includes little investment in educational and research sector are the factors that accelerate emigration of the elite. These factors can be seen in several indexes like the ratio of research budget to gross domestic product of the country, the ratio of active researcher to the population of the country and allocation of research of budget by private and public sector. On the other hand in the developed countries in the above said indexes ample facilities are provided which act as an attractive factor for absorbing educated specialists and elite. The above factors are among the most important economic factors of emigration of scientific elite to abroad in 2001 decade (1380-1390 Iranian years). The paper has used descriptive-analytical method in analyzing data. Manuscript profile -
Open Access Article
20 - The role of political economy components in the spatial organization of Rasht metropolis
Hossein Mehr Sabet esmaei aliakbari tuba Amirazodi Ahmad Pourahmad Hamidreza joodakiCities are the place of connection and spatial organization of forces and natural, social, economic and physical processes in the context of the geographical environment that form the various relations and currents of man and the environment that govern the political sy MoreCities are the place of connection and spatial organization of forces and natural, social, economic and physical processes in the context of the geographical environment that form the various relations and currents of man and the environment that govern the political system. Meanwhile, political economy and its components are one of the influential indicators on the changes and transformations of urban spaces. The purpose of this study is to identify the effective components of political economy on spatial organization of Rasht metropolis. The research method in this research is descriptive-analytical. Multi-criteria technique (Dematel) has been used to identify the effective and efficient components of political economy on the spatial organization of Rasht metropolis. Findings indicate that among the economic, physical and political-managerial components of political economy, land rent variables, to create commercial (economic) centers; Changes in the distribution system of land uses (physical) and the variable of not dealing with land rent in the urban management system (political-managerial) have the most effective role in the spatial organization of Rasht metropolis, respectively. Manuscript profile -
Open Access Article
21 - Tourism, government and political economy in Iran
heidar lotfi naser soltani naser eghbaliThe role and position of government in tourism industry is undeniable and can not be replaced by any other parameters such as individuals, groups and ultra-national actors and the exact representation of governmental interference in tourism industry can be found i MoreThe role and position of government in tourism industry is undeniable and can not be replaced by any other parameters such as individuals, groups and ultra-national actors and the exact representation of governmental interference in tourism industry can be found in all developed and less developed countries, but being successful in this field needs balancing performances between governmental section in one side and private sections and other actors such as institutions and international organizations in other side and this is a very complicated and vulnerable strategy which needs the realization of presuppositions such as formation and development of nation-state process, and to some how to increase the trust among government and society, lack of rent economy and the governmental willing-lessens toward legitimating. In this study we have tried to indicate the reasons for governmental movement from policy-making procedures toward the field of operative policy-making and charging difficulties in lower levels, by the use of effective parameters in Iran’s political economy such as the imperfect procedures of state formation ,or the bourgeoisie historical infirmity ,oil-dependent economy and the formation and development of informal economy and popularization of them on tourism industry .For this mean and to ease the understanding of deep governmental presence in tourism industry we have used the dependency factors and legal properties of places and the centers mostly referred to by tourist and the results of such survey demonstrated that the most of aforementioned centers, were depended to the institutions and the governmental ministries and although the private sections had quantity suitable places, but it seems that the lack of necessary backgrounds for the emersion of a contesting bazaar caused difficulty for them. Manuscript profile -
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22 - The Riddle of Economic Diplomacy in the Foreign Policy of the Islamic Republic of Iran
Mohammad Heydari Sohrab Alamdari -
Open Access Article
23 - بررسی تاثیر متغیرهای کلان اقتصادی بر تعرفه در ایران
مسعود نونژاد سرور اژدری سیدمجتبی حسین زاده یوسف آباد -
Open Access Article
24 - Foreign policy and reproduction of the economic system in the Islamic Republic of Iran as an oil-based government
Behrouz Asa'di Hosein PourahmadiAccording to the evolution of the global political economy, proper understanding of the foreign policy category of the Islamic Republic of Iran as an oil-based government and its relationship with the economic system is doubly important. Cox's votes seem to provide a go MoreAccording to the evolution of the global political economy, proper understanding of the foreign policy category of the Islamic Republic of Iran as an oil-based government and its relationship with the economic system is doubly important. Cox's votes seem to provide a good platform for understanding how this relates to us. The present article raises the key question of what effect does foreign policy have on the reproduction of the oil-based production system in the Islamic Republic of Iran? According to Cox's views, it seems that the structure of oil-based production, by establishing social relations of production and government configuration, has a fundamental impact on the formation of foreign policy in Iran, and in contrast, the action of foreign policy with its policies to It reproduces this economic system. In on this basis, the hypothesis of this study is that the action of foreign policy in Iran in the continuation of social relations of production, has sought to reproduce the structure of production and monopolize the government's use of oil resources. the purpose of this article is understanding the relationship between foreign policy and the oil-based production system in Iran, so it forms an exploratory research based on a retroductive strategy.The findings of the paper, with the emphasis on the Cox's views, show that the interests and tendencies of the dominant classes and social forces in oil-based social relations production in the Islamic Republic of Iran have a fundamental impact on foreign policy action in reproducing the oil-based economic system. Manuscript profile -
Open Access Article
25 - Principles and Consequences of the Trump Administration's Economic Nationalism Policy
Ali Sabbaghian Masoud FathipourWith the victory of Donald Trump in January 2017, significant changes took place in the US economy. These changes included the withdrawal of the United States from international agreements, the increase of customs tariffs, and the protection of domestic production. Emph MoreWith the victory of Donald Trump in January 2017, significant changes took place in the US economy. These changes included the withdrawal of the United States from international agreements, the increase of customs tariffs, and the protection of domestic production. Emphasizing "America First" in his inaugural address, Trump sought new governmental approaches that would free the American economy from long-term problems. For Trump, this was possible by changing macroeconomic approaches. The decision had several reasons and consequences that are the subject of this study. Therefore, the main question of the present study is on what principles was the Trump administration's policy of economic nationalism based and what were the practical consequences? This article examines the hypothesis that the foundations of the Trump administration's economic nationalism stem from three elements: Trump's personality, Republican approaches, and external pressures, and its practical manifestation in the form of US withdrawal from international agreements or efforts to amend them, increase tariffs, and Support for domestic production has been evident. The research method used in this research is qualitative. Findings show that the implementation of the Trump administration's policy of economic nationalism has led to a conflict between US hegemonic requirements and greater isolationism. Hence, the decision-makers of the American foreign policy apparatus in this period have tried to reconcile the nationalist and globalist views. Manuscript profile -
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26 - Experimental test of contingency theory and political economy: development of a model to explain the impact of the main factors of development on the effectiveness of management accounting techniques
Saeed Khodayareyeganeh Zahra Pourzamani Azita Jahanshad RamazanAli RoyaeiPurpose: The purpose of the research is to develop a model to explain the impact of the main factors of development on the efficiency and effectiveness of management accounting techniques based on contingency theory and political economy. Methodology: In this research, MorePurpose: The purpose of the research is to develop a model to explain the impact of the main factors of development on the efficiency and effectiveness of management accounting techniques based on contingency theory and political economy. Methodology: In this research, to collect economic, social, political and cultural data from the data of international reports and to collect data related to the quality of the internal information environment from the financial statements of all companies in the automotive industry, parts manufacturing, electronic equipment and heavy vehicles in Tehran Stock Exchange is used. The mentioned model was developed through structural equation modeling with PLS software.Findings: The developed model and the results of the research hypothesis test showed that contingent factors including economic, social, political and cultural factors have a significant positive impact on improving the quality of the internal information environment due to the efficiency and effectiveness of management accounting techniques and tools. In between, economic and social factors have the most impact and cultural factors have the least impact. Manuscript profile -
Open Access Article
27 - Relationship between development and quality of governance from the perspective of political economy (Case study: Islamic Republic of Iran)
Dariush hoshmand nanekran mohanah hosein esmaeili sangari rasol hasanian zaviyePolitical economy deals with the interaction of economics and politics, in which, ultimately, a political agenda is provided for the economy. From this point of view in contemporary times, various efforts have been made by Iran for sustainable development and several de MorePolitical economy deals with the interaction of economics and politics, in which, ultimately, a political agenda is provided for the economy. From this point of view in contemporary times, various efforts have been made by Iran for sustainable development and several development plans have been written, but what is observed in practice not only does not have development, but has also been added to the country's problems. While explaining why, many factors may be involved, but since the Islamic Republic of Iran is considered as one of the developing countries, one can not overlook the special role of the government in development or inadequate development. Therefore, the present study, aimed at the pathology of non-development of Iran, presents the main question of how can Iran's failure to achieve sustainable development be assessed? In response to the above question, the research hypothesis states that the lack of attention to good governance indicators and in accordance with it, the low quality governance in Iran is one of the important factors that can contribute to this failure. The research method used in this research is descriptive-analytic and its framework is based on a library-based political economy. Manuscript profile
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