پژوهشنامه اقتصاد و کسب و کار
پیاپی 11 (تابستان 1394)

The rule of arid and semiarid climates in this vast country and increased water consumptiondue to the population growth and urbanization in recent years necessitate more accurateplanning and effective performance towards the allocation and protection of water resources. Inthis article, the function of Tehran urban water demand in regard to the effect of the subsidiesis discussed. To estimate this function, the monthly time series data (1393-1382) were used.Model based on the maximization of the utility function Stone - Gary and his approach toregression models and their accumulation relationships. Results showed no effect of targetedsubsidies in the amount of urban water demand. Similarly, water demand of Tehran has reversedrelation with water cost and the cost of other goods and direct relation with income. Urbanwater demand of the city is without price stretch with regard to the water cost and the cost ofother goods as well as a necessary commodity comparing to the revenue

Due to its allocative and distributive effects, tax has always been considered as one of themost important governmental policies. Basically, tax is the most efficient and economicalway of covering governmental costs. In fact, tax is the most important means of change innational revenue. Because of its ability to control, this revenue source is preferred to otherdomestic economical sources. In addition, the role and importance of the financial systemin the process of economic development of countries, the effectiveness and efficiency of thefinancial system can be used to seek the distinction between developed and underdevelopedeconomies. Therefore, understanding the impact of the financial sector on tax revenue is ofspecific importance. By financial sector, the present researcher means the money market, andthe capital market which are the most important parts of the financial sector of Iran economy.Financial sector will be analyzed by three operational indexes related to banking system andone operational index related to activities of capital market. As mentioned above, this paperexamines the relationship between banking and non-banking activities in financial sector ofIran and direct tax revenue over the period 1379: Q1 to 1393: Q3. The model has been estimatedby Autoregressive Distributed Lag pattern (ARDL). The result indicated that direct tax revenuetoward facilities granted by commercial bank had been more elastic compared to other researchvariables in short run and long run. The coefficient of error correction shows that in each period36 percent of the imbalances of the direct taxes has been adjusted and almost reached near toits long-term trend

The importance of information and communication technology (ICT) in the nationaleconomy is apparent. ICT has positive outcomes in economy in various forms such as economicgrowth and total productivity, promoting trade of goods and services, reducing inflation andtransactions costs. This study examines the effects of the internet on labor productivity byusing MENA selected countries data from 2000 to 2013 and dynamic panel data techniquesand by applying Arellano and Bond’s (1991) 1-step and 2-step GMM estimators. To this end,after testing variables stationary and existing co-integration between them, by Pedroni panelco-integration test, the final model was estimated by various estimators. The results of modelestimation by Arellano and Bond’s 2-step GMM estimator indicated that internet has positiveand statistically significant effects on labor productivity and in long term if other factors wereconstant, an increase in the number of internet users per 100 people, GDP per person employed,increases labor productivity 1.92$. Also, the impact of education and health expenditureson labor productivity are positive, but not statistically significant. Trade openness, GDP peremployed person in the previous period and capital formation has positive effects on the laborproductivity and are statistically significant

The speed of liquidity of the stock is an important factor of decision making at the capitalmarket. Investor considers the amount of liquidity in choosing investment options besides theirrisk and return. The present study aims to assess the relationship between liquidity shocksand expected stock returns on Tehran Stock Exchange. Target population of the researchconsists of all listed companies on Tehran Stock Exchange and 115 companies of the statisticalpopulation were chosen as the research sample from 2007-2012. It is a descriptive study inwhich correlational approach is applied. Research variables include liquidity shock andexpected stock returns which are examined through the application of statistical methods. Theachieved findings indicate that there is a significant direct relationship between liquidity shockand expected stock returns at the listed companies on Tehran Stock Exchange

Being a key factor in nations competitiveness, innovation has been represented as one of themajor factors underlying international competitiveness of the countries and their productivity,the axle of output growth, the key motive for improving productivity of human resources,the main source of social efflorescence and a key factor for industry dynamism both interms of composition and organizing as a vital element for improving productivity and as animportant factor in economic success. In this sense, product innovation as an important aspectof innovation is interesting for experts. This research tried to study the product innovationsolutions in Shimi Keshavarz Corporation. The research method was considered as descriptivesurvey. The statistical population of the study was all staff of Shimi Keshavarz Corporationand researcher studied all 53 persons of statistical population but only 48 questionnaires werereturned to researcher. The data collecting instrument was a researcher-made questionnairewhich its validity and reliability were assured scientifically. Statistical analysis of data with SPSSshowed that there is a significant positive correlation between quality management activities,organizational learning ability, IT using, process innovation (as independent variables) and theproduct innovation in Shimi Keshavarz Corporation

The purpose of this research is to investigate the relationship between earnings variabilityand earnings forecast using neural networks in companies listed on Tehran Stock Exchange. Theresearch is of the library and analytical-causal study type, and is based on panel data analysis andneural networks. In this research, financial information of 98 companies from 19 industries inTehran Stock Exchange during the period from 2009 to 2015 has been investigated. Furthermore,software including EXCEL, EVIEWS8, and MINITAB has been used for the analysis of theresults obtained from the study. The findings of the research have demonstrated that there isa significant relationship between earnings variability and earnings forecast. Furthermore, theneural network model performs better than regression in forecasting earnings.

This study aimed to assess relationship between environment, marketing strategy andperformance at business level in food industries. Thus, the method of this survey is a descriptiveone that follows a practical objective. This research contains 2 main assumptions and 9subsidiary assumptions. The target subjects of this research are managers, sales supervisors andsales professionals in the food industry. According to Cochran formula the sample size is 384.Questionnaire was used to collect data. Kolmogorov-Smirnov test was used as normality testand Cronbach’s alpha was used to assess the reliability of the questionnaire. Data analysis wasdone by LISREL software. After analyzing the data, all hypotheses were accepted. According tothe result, attractiveness of the market, competitive position and aggressiveness, defensivenessand differentiation strategies had the most impact on performance