List of Articles Open Access Article Abstract Page Full-Text 1 - Identify barriers to optimal implementation of the VAT system in Iran (Based on the Value Added Tax Act) Haniye Keshtkar Rajabi Mohammadtaghi Ziae Bigdeli Open Access Article Abstract Page Full-Text 2 - The impact of social responsibility and perceived quality are the preferred brand in the export of bank branches Amol Hajieh Rajabi Farjad Iman Ghasemi Hamedani Open Access Article Abstract Page Full-Text 3 - The role of E-procurement systems in the anti-corruption Mahsa Salehi Saeed Zarandi Open Access Article Abstract Page Full-Text 4 - The Mechanism of Media on the Agenda Setting during Public Policy Ramin Rezayi Open Access Article Abstract Page Full-Text 5 - The Impact of Organizational Culture on Teachers’ Organizational Learning and Creativity Davoud Hosseinpour Bahram Asghari Aghdam Ali Mahjoub Open Access Article Abstract Page Full-Text 6 - Studying the relationship between organizational silence and citizenship behavior based on the mediating role of organizational commitment in khash Agriculture Organization Zakaria Suri Zehi Gholam Jabbari amir torbati