dr. mohammad lashkary

Countering the excessive consumption of carbonated and sugary drinks is pursued due to internal and external consequences in many countries of the world. Price change through tax tools is one of the most important of these policies, the success of which depends to a large extent on the position of beverages among the people of any society. The purpose of this study is to evaluate the potential impact of tax policies on beverages consumption, considering that in the new VAT law the rate is higher than the standard for beverages as a health hazardous commodity. To achieve this goal by seemingly unrelated regression method in the form of an almost ideal quadratic demand system and the use of combined data on the expenditures of Iranian urban households on four commodity groups from 2006 to 2016, the beverage demand function is estimated and then price and income elasticities is Calculated. The results show that beverages in the consumption basket of all deciles of urban households are considered as a product elastic and unnecessary (luxury). Also, the study of welfare effects using the criterion of compensating variation shows that increasing the tax rate does not have much effect on reducing the welfare of consumers and households in high-income deciles suffer the most welfare losses. Therefore, the implementation of tax policies provided for in the new VAT law can have a positive and significant effect on controlling the consumption of beverages.

Energy consumption in the world is increasing for economic growth, and as a result of the emission of greenhouse gases, especially carbon dioxide, which has destructive environmental effects, the consumption of fossil fuels has an increasing trend. Present study tries to find the effect of renewable and non-renewable energy consumption on air pollution with respect to the moderating role of economic growth, utilizing the data of time series from 1990 to 2017 in Iran and with the generalized method of moments and in terms of some control variables such as energy efficiency coefficient and urbanization, the hypotheses were tested. Findings indicate that, the effect of renewable energy consumption in reducing carbon dioxide emissions (negative coefficient at a significant level of 10%) and the effect of non-renewable energy consumption in increasing carbon dioxide emissions (positive coefficient at a significant level of 5%). Also, the role of economic growth as a moderating variable on the relationship between renewable energy consumption and carbon dioxide emissions is positive and on the relationship between non-renewable energy consumption and carbon dioxide emissions is negative and significant. Developing investment and increasing the share of the renewable energy sector in the country along with improving energy efficiency and technology level can be effective in reducing air pollution.

Today in all countries one of the macroeconomic objectives is achieving an acceptable level of labor employment, for that must be regarded capacities and relative advantages for each of the economic sectors. Due to the importance and share of services sector of total employment and exchange rate volatility in recent years in Iran; the purpose of this study is to investigate the effect of real exchange rate uncertainty on employment for services sector in Iran from 1974 to 2012. The ARCH approach used for estimating real exchange rate uncertainty and ARDL model for employment pattern. According to research results, the real exchange rate uncertainty has a positive impact on employment in services sector in Iran; because the effect of real exchange rate uncertainty on employment in agricultural and industry sectors is negative. So the labor departed from agriculture and industry will transfer to services sector. Relationship between added value and per capita capital on employment in this sector is negative, that indicates labor and capital are replaced for each other in which capital replaced for labor in both short and long term. Import of services has positive effect and export of services has negative impact on employment in services sector.

Since various economic sectors, in particular housing sector, need to bank loans, the variations in lending behavior of banks due to changes in key economic variables may jeopardize the sound economic activities. In this study the lending behavior of Bank Maskan of Iran was modeled by a Vector Auto-regression (VAR) model during 1991-2011. The results of long run Vector Error Correction Model (VECM) indicated that the broad money supply, inflation rate and stock price fluctuations have indirect effects on lending behavior of Bank Maskan, however the effect of exchange rate variations is positive. In addition, the results of short run VECM showed that variations in the broad money supply have direct effects on lending behavior of Bank Maskan, but inflation rate, exchange rate and stock price fluctuations have no significant effects.

The main purpose of this descriptive research examining the relationship between faith in god on consumer behavior in sabzevar. The population of this study is all persons living in Sabzevar. The importance and availability instance، the number 171 was chosen as the sample size. Research tool، a questionnaire prepared by the researcher in the form of 23 questions and was Likert five options. Questionnaire، approved by the supervisor، advisor and specialists and experts and its reliability by calculating Cronbach''s alpha was related to the amount of 0. 703، respectively. Correlation test showed a positive relationship between faith and consumer behavior and result of Kruskal - Wallis test revealed consumer behavior based on the degree of faith is different.

An understanding of a competitive strategy and organizational performance can help managers identify decision making processes. Attempts to find the most appropriate strategies for the company which has a better performance. The statistical population study includes food companies of Khorasan Razavi Province. 69 companies were selected through sample size determination method of Cochran by two-stage cluster sampling. The questionnaires were available to senior managers of companies to test the hypothesis through Pearson correlation then cluster analysis, strategic groups available on the food companies have been identified. The following results were obtained. There is a direct positive relationship between competitive strategies and organizational performance in food companies. Distinctive companies and Cost leadership have a better performance compared with companies implementing Hybrid strategy.

Evaluation of Mohammad Reza Hakimi’s viewpoint، as an expert in the economic justice in Islam، about feasibility study of justice realization is the subject of this study. According to Hakimi، Economic justice is a basic principle in system-making and a brilliant element in the system of social thought. Using adescriptive method، his view and methodology based on the Quran and Hadith is analyzed. Through a vast text-based towards Quran and Sunnah، he considers the economic teachings of Islam from a social and systematic perspective. He believes that the realization of justice is both possible and a holy aim of all the prophets and imams. Hakimi does not consider the realization of justice out of reach، and says that it is the holy aim of all prophets and imams. Operational feasibility of the model for economic justice is important because some believe that justice is an unattainable and only a theoretical ideal. But the main emphasis of holy legislator on justice indicates that justice is not just an imaginary topic and we should try to realize it. The main hypothesis of this study is that there seems to be an ideal model of Hakimi economic justice، has the operational capability and through levying appropriate taxes it may become operational.

Nowadays, Knowledge is the most important and valuable capital for each organization. Rapid changes and increasing growth urge each organization to do its best for survival. Universities can also benefit substantially from knowledge management due to their performance nature as major centers of knowledge creation and diffusion. The initial investigation of knowledge management implementation is very important in conducting effective knowledge management. Thus, this paper investigates the readiness degree of fundamental infrastructure for implementing the knowledge management system (culture and human factors, structure and processes, technical infrastructure) And ranking these factors in terms of their salience in Payam Noor University- Mashhad Center. The Research method used in this study is descriptive. The statistical population consists of faculty members in Payam Noor University – Mashhad Center in which all members were surveyed. The research tool is a questionnaire involving questions adopted from domestic and foreign similar questionnaires based on the literature review. The validity and reliability of research tool were supported through face and content validity and Cronbach alpha coefficient. Findings indicate that University stands on an unfavorable level for implementation of knowledge management in respect of “culture and human factors”, “information technology infrastructure” and “structure and processes” dimensions. Also, the Friedman Test showed that “culture and human factors” is the most important factor and “structure and Processes” is the least important one.

Theory of human resources assumes that the individuals’ personal income is a function of their education and experience. So, inequality in income distribution can be traced in educational inequality. Schooling is a dynamic process enabling labor’s skill, capability, and return. Thus, it increases the individual and society income.The current study, based on theory of human resources considering income variations as a function of education and experience level, assumes that the income level is determined by two variables of education and experience. Justifying variations in individual’s personal income with respect to above theory, this research used two logarithmic and semi-logarithmic models to analyze data gathered from four types of educational systems with a sample size of 3000. Cross sectional data estimated by Eviews 5 software package applying OLS method. The following hypotheses tested and approved along with investigating their consistency with theory of human resources:1. Return of education in Iran is more than China2. Return of experience in Iran is more than China3. Men’ income in Iran and China is more than women’ income in the same conditions of education and experience.

The privatization policy in Iran flourished after the announcement of overall policies of the article 44 of the constitution. Based on enacted laws، it is determined that all public banks have to be divested to private sector excluding Melli and Sepah and specialized ones. Mellat bank was the first one entering Tehran Stock Exchange after passing the legal process. This research aims to investigate the effects of this share offering on daily returns of financial institution’s stocks existing in Tehran Stock Exchange so that can measure the investor’s attitude towards this policy and its application. The statistical population of this study consists of seven banks and three insurance companies in Tehran Stock Exchange for which their daily returns are analyzed during a period of 565 days since 5th of Day 1386 to 12th of Ordibehesht، 1389 (December 25 th، 2007 to May 2nd 2010). Two Panel Data are used to study all these seven banks and three insurance companies during the above-mentioned period. In order to estimate these panels، seemingly unrelated regression (SUR) method is employed regarding the events nature and violation of independent distribution of residuals. The results show that among seven events relating to Mellat bank’ share offering in Tehran Stock Exchange، there is no significant reaction from investors in six of them. Only، in the fifth event، relating to the four percent offering of this bank’ block، we observed a significant reduction in daily returns of private banks’ stocks in Tehran Stock Exchange. Also in seventh event، we observe a significant reduction in daily return of insurance companies stocks.

The purpose of this study is the monetary inflation test in Iran’s economy and the identification of influential factors in inflation by estimation of two different econometrics models and during the period of a century half, i.e. the years between 1960-2009. So the current study aims at not only focusing on the direct impacts of volume of money and liquidity on inflation in the frame of monetary theories, but also distinguishing the other effective factors on inflation like gross domestic products, the exchange rate in the market parallel, imported price index, domestic interest rate, foreign interest rate and oil incomes in order to estimate the importance of these factors in forming the inflationary pressures. indeed two models of different econometrics would be estimated in order to study the relations among the aforementioned variable and the level of general prices. The stationary tests on the variables show that some variables of I(0) and I(1) are to be confronted, Accordingly the method of auto-regressive distributed lag (ARDL) are applied to estimate these kinds of models. The outcomes of the study show that 1- there is a kind of positive and meaningful relations between the inflation and liquidity in Iran’s economy, but this relation is not one to one; 2- the inflation phenomenon is not just the monetary one in Iran’s economy; 3- increase of liquidity content is one of important factors in causing inflation in Iran’s economy, but it is not the most important factor;4- except for the content of liquidity there are some other influential factors in causing inflation like gross domestic product, the imported price index,domestic interest rate, foreign interest rate and oil incomes.

The modern financial theory, whose focus was on the two main paradigms of rational behavior of economic factors and efficient market theory, was dominant on financial markets for more than two years. But the existence of some experimental evidences such as market exceptions which could not be explained through common models of efficient theory paved the way for emergence of a theory named behavioral financial theory. Behavioral financial theory is consisting of wide ranges of psychological and sociological aspects which are in deep contradiction with efficient market theory.The investors’ idea of having perfect rational behavior cannot justify their behavior in the money market sufficiently. The existence of many psychological factors makes people not to decide on their investments in a perfect rational way.In this research, first of all, we introduced behavioral financial theory and then studied psychological factors which are effective on the volume of people’s investments.This research is an applied one and considering its kind and nature, the objectives and questions are descriptive.The way through which data is analyzed is regression.4 psychological factors, which could take effect on the volume of people’s investments, were recognized and then based on these factors a questionnaire was designed in two parts using variables to include in research deals.The obtained results state that the volume of investments has a direct relation with people’s self-confidence and on the other hand it is in the opposite direction with people’s rationality. Finally, we extract a model with using the results.

The subject of this research is the impact of monetary variables on economic growth in Iran. There is a dispute among economists about the impact of monetary variables on actual ones. Some believe that change in money volume affects only the nominal production and does not have any effect on actual variables of economy such as actual employment, actual production, and actual economic growth. The others claim, since there is monetary misgiving in economic factors the monetary variables can also influence the actual ones in short run and even long run and escalate the economic growth. The current research investigates different economic theories in this realm and tests them by applying existing information and statistics. This is an analytical and empirical research because it analyses events by experimental observations in several statistical models. On the other hand, it is a comparative study because, in the second section pertaining to the application of economics of money theories and model selection, it applies a model to measure the impact of money volume on economic variables. A descriptive method used in this research. This paper scrutinizes neutrality or non-neutrality of money during a period of 1338 to 1387 solar years in Iran with a monetarists’ approach. Findings show that there is not a significant relationship between money volume and actual economic variables, production and employment, in total and monestary policies are neutral in Iran. Gross domestic product in Iran does not fluctuate intensively except recent years and it has a normal direction. Unemployment rate fluctuates highly and is not normal.

In recent years, divesture of state-owned banks to private section has become main part of privatization programs in different countries around the world. Governments try to increase the efficiency and improve the performance indices of divested banks at first, and accelerate their economic growth in the end through divesting banks ownership. Although divesting bank ownership is expected to overcome influential problems of efficiency and performance, studies show that governments should consider improving business climate, reducing investment risk, encouraging foreign investors, divesting bank ownership maximally and submitting governance and control of banks as well as their ownership in order to achieve these goals. Also they should show their determinations of establishing new private banks.