محمد مهدی مومن زاده

Various methods have been developed to measure the persistence of inflation, which often focus on one of its two main components, i.e. the speed of convergence and the exogenous or endogenous level of the long-term equilibrium of inflation with respect to shocks. In this paper, both persistence components have been carefully evaluated. In order to measure the speed of convergence in both the first and second order moments of monthly inflation, exponential and hyperbolic speed models have been used. Also, the effect of structural break on the equilibrium level and changes in the inflation persistence coefficient have been investigated. The findings show that the occurrence of structural break in May 2017 has increased the long-term equilibrium level of monthly inflation by 1.3%. The chronicle of the time of the structural break shows its compatibility with the economic sanctions caused by unilateral withdrawal of the United States from the JCPOA and shows the role of political uncertainties in creating inflationary uncertainty. Also, the inflation persistence has increased in both the first and second order conditional moments, and the inflation persistence coefficient has increased by 8% after structural break. In such a situation, potential inflationary shocks, such as an increase in the exchange rate, spill over into expected inflation and actual inflation. As a result, the Dealing with inflation requires active and aggressive monetary policy in order to reduce the de-anchoring of inflationary expectations. Therefore, overcoming the inflation uncertainty and increasing the coefficient of inflation persistence, in addition to appropriate monetary policy, requires reducing the role of environmental variables such as severe political tensions in the country.

The purpose of this study is to review research conducted in the field of higher education funding over the last decade. 66 published papers in the field of higher education funding based on eight factors including thematic trends, indicators used, history, society, survey sample, research methods, data testing methods and description of results are selected. We conclude that there are five thematic trend areas, including methods of funding, comparative studies in the field of funding, funding mechanism, and factors and conditions affecting funding and finance. Academicindependence has received more attention in previousresearch, with a total of 16 indicators extracted from these five thematic areas, the most important of which was in the area of budget. The period of pervious researchhas seen an increasing trend over the years of research, state universities being the largest target group in terms of population and, and in terms of research methods, explanatory analysis methods outperforming other methods. In terms of data testing techniques, mixed techniques (qualitative-quantitative) were used more.

The long-term behavior of stock markets is of considerable importance to asset managers and financial experts due to its direct relationship with stock price valuation. Volatility persistence has a significant effect on stock price returns. Therefore, the relationship between heavy falls in the stock market can be related to the phenomenon of high volatility persistence. In the present study, using the Bayesian unit root test, the persistence of the Tehran stock Exchange volatility has been investigated in the framework of SV and SVJ. The results of this test using the Bayesian factor in different specifications of both SV and SVJ models show that although the unit root is rejected in the volatility of the Tehran stock Exchange prices in the period of 1398-1400 (2019-2021), the persistence of the volatility was very high. The increase of irrational traders in this period of time has been one of the reasons for increasing the persistence of market volatility. The findings show that the flow of information in the Tehran stock market and the absorption of information in its prices are slow. The characteristic of high volatility persistence in this market is the result of its closed structure and the concentration of market weight on a few main groups. As a result, regular release of financial statements, training of traders, and use of expert analysis along with diversification of investors and not focusing on specific pledges in portfolio formation will help to reduce volatility persistence.

The relation between inflation and inflation uncertainty is one of the most important empirical relationships in macroeconomics. Some views suggest that the rise in inflation creates real costs through the impact on inflation uncertainty. Another point of view considers the increase in inflationary uncertainty as a priority to the increase in inflation. Becoming the causal direction of this relationship will determine the optimal strategy of central banks in the implementation of monetary policies. In this paper, first, using the MS model with three regimes, future inflation forecast errors are calculated, and then, using the BIP-GARCH method, the conditional variance of inflation is extracted as a proxy of inflation uncertainty. Finally, by using Granger causality test, various hypotheses on the relationship between inflation and inflation uncertainty are investigated, and with the nonparametric regression method, this relationship is inflated in different intervals. The findings indicate that inflation uncertainty increases during periods of political turmoil and is strongly influenced by currency fluctuations. The refinement of outlier forecast errors caused by large and temporary shocks will be the choice of the IGARCH(1,1) model, which means that the effect of shocks is unlimited for inflation uncertainty over time. Also, the non-parametric estimation between inflation and inflation uncertainty shows the dependence of this relationship in which it is placed. In addition, the results show that inflation uncertainty affects future inflation in a non-linear way. As a result, the central bank can control the inflation rate by reducing the uncertainty of monetary policy by correcting inflationary expectations.

It seems that heavy economic sanctions have been the source of the instability of the unofficial foreign exchange market in the last two decades. This instability can be the result of the high resistance of turbulent shocks in the direction of damping towards the long-term average of the exchange rate, which shows the high persistence of the process. Such stability in unofficial foreign exchange market fluctuations can be caused by large changes in long-term variance due to structural breaks or the existence of long memory in exchange rate returns volatility. this paper seeks to provide a perspective of these two modes and their different aspects on the volatility of the unofficial exchange rate. For this purpose, the persistence of unofficial exchange rate volatility in three cases; We examined original data, original data with structural breaks and refined data from mass jumps and with structural break in combination with exponential (GARCH and IGARCH) and hyperbolic (FIGARCH models) autocorrelation functions. The results of this research show that the unofficial foreign exchange market is affected by collective jumps and sudden changes in the variance of returns. Also, based on the information criteria, the model compatible with the data is the FIGARCH(1,d,1) model with the original data and exposed to double structural failures in the variance, which indicates the extreme instability of the unofficial foreign exchange market and the impact of structural failures caused by sanctions mainly It refers to long-term volatility or unconditional volatility. This model clearly shows the unilateral withdrawal of the United States from the JCPOA and the return of unilateral sanctions after 2018. The uncertainty in Iran's unofficial foreign exchange market is more severe than in 2011.

In revaluation of fixed assets metod after recognition, if the fair value can be measured reliably, it should make to the fair value at the date of revaluation amount that after deduction of accumulated depreciation and accumulated reduction after revaluation. In this paper, we review the history of asset revaluation, accounting procedures and practice of revaluation in international accounting standards, Iranian accounting standards and the accepted principles of accounting and will be the comparative study. Accepted accounting principles in the various countries show that in the some countries, the cost model is used as the accounting procedures and revaluation is not allowed. In Iran, in contrast to previous years, according to the law, a revaluation surplus of assets is not taxable and therefore companies were willing to do it more.

of the examined indices in reporting the World Bank Business is the investor protection index. With regard to the fact that controllers' misuses in the public share companies has always been one of the discussed subjects in corporate governance and one of particular concerns of small investors, ه t is necessary to protect the small shareholders against managers and controlling shareholders' misuses. After notifying the general policies of resistance economy by Iran's Supreme Leader and focusing on issues such as democratizing economy, reforming and strengthening the overall financial system, and the transparency of economic activities, it seems necessary to pay more attention to supporting and protecting the rights of small shareholders. This paper examines how and why to protect the rights of small shareholders, greater recognition of the resistance economy and the role of the capital market in the implementation of the resistance economy policies, and improving the business condition. Using grounded theory, the Supreme Leader's remarks on the resistance were researched and the research model on the issue of "development and empowerment of the capital markets in order to fulfill the objectives of the resistance economy" was extracted. Since each segment of the model is somehow associated with the rights of the small shareholders and one of the consequences of capital market development, according to this model, is the presence of the public, private sectors, and cooperatives in the country's economy, suggestions and strategies are presented for the development of some mechanisms and instruments in corporate governance in order to support and protect the rights of small shareholders to improve the business condition, to create confidence for investors and to reach the objectives of the resistance economy