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        1 - Requierements for Determining Technical Interest Rate in Iranian Life insurance Industry
        Aziz Ahmadzadeh Mojtaba Abed
        Thus, the analysis of the roots of technical interest rates, types of models for determining technical interest rates and identification of variables that should be considered in determining it and how and quality of monitoring it, has been done using the documentary me More
        Thus, the analysis of the roots of technical interest rates, types of models for determining technical interest rates and identification of variables that should be considered in determining it and how and quality of monitoring it, has been done using the documentary method to the governing frameworks. Then, based on the results, a questionnaire was designed to confirm and complete the framework and sent to relevant experts. The results of the study show that based on the reviewed studies, the use of time series models is the main method of determining the technical interest rate in insurance companies, but in some cases, structural models have also been used.But in Iran, the use of time series models for determination of technical interest rates are not mentioned by experts and the majority of experts support structural models that taking into account the economic variables including inflation, interest rates, exchange rates and gold respectively (in order of importance) to determine technical interest rates. In the field of supervision, although there are different patterns, but the use of interest rates on long-term bonds with the highest credit rating, has been the common denominator of all countries to determine the maximum technical interest rate. It seems that the high weighting of experts on the variables of inflation, exchange rate and gold in Iran is due to the sharp fluctuations in the value of the national currency, which is the outstanding difference between Iran and other countries under study. Finally, Manuscript profile
      • Open Access Article

        2 - Legal aspects of the method of financial supervision of Islamic city councils on municipalities In a comparative approach with the French local administrative system
        farhad rahimpour mohammad mazhari
        policy making and management are not possible without people participation and employing new methods of management . city council is one of the institutions that with the presence of representatives of citizens , will provide public participation in policing and urban m More
        policy making and management are not possible without people participation and employing new methods of management . city council is one of the institutions that with the presence of representatives of citizens , will provide public participation in policing and urban management . in the constitution and relevant ordinary laws , the local councils have an important role in the administrative system of the country . in the supervisory system of iran , councils as a legislative authority for supervising engineers and should design the metropolitan police and supervise the implementation of the council . financial monitoring of city councils can be considered as an effective tool in urban management . for the effectiveness of the financial system , regular dissemination of information , financial transparency , disclosure of operational aspects of programs and projects and its links with financial resources and monitoring measures will be effective and necessary . councils in the french local administrative system play an important role in financial monitoring and economic development . in addition to judicial and administrative oversight , the major monitoring system that takes place on the local authority system in france is supervised by the financial and financial supervision of the public commune . the purpose of this paper is to answer the following question : what is the optimal pattern of financial supervision of city councils in iran and france ? what are the effective bottlenecks in the inefficiency and effectiveness of council supervision ? Manuscript profile