ارزش ها

Women, as half of the population, play a significant role in the development and growth of any country. The industrial sector has consistently drawn the attention of policymakers, with one of its key concerns being women's employment and the impact of related variables on their participation in this sector. In Iran, the labor market holds particular importance due to various economic and social factors. Over recent years, the supply of labor has consistently exceeded demand, a trend that is expected to intensify in the future, necessitating the evaluation and analysis of influencing factors. Moreover, the labor market is one of the four critical markets in the economy, given its profound influence on and interaction with other economic markets. The balance or imbalance of labor supply and demand serves as a crucial indicator of macroeconomic performance in any country. Given the importance of women's employment in Iran's industrial workshops, this article assesses the factors affecting women's participation in 24 industrial activities, categorized according to the two-digit codes of the International Standard Industrial Classification (ISIC), fourth edition. The analysis focuses on industrial enterprises employing 10 or more people during the period from 2004 to 2020. This research derives the labor demand function by minimizing the firm's cost function, in accordance with Shephard's Lemma. The findings reveal that value-added and employment levels from the previous period have a greater impact on women's employment compared to other influencing variables.

The aim of the current research is to investigate the relationship between cash holding and company value with regard to the moderating role of management optimism. The method of the present research is practical in terms of its purpose because the results can be used for managerial decisions in the field of company value. Also, in this research, since the goal is the relationship between independent and dependent variables, it is considered one of the correlation studies. The statistical sample includes 169 companies admitted to the Tehran Stock Exchange in the period from 2014 to 2023. For data analysis, regression panel and Eviews10 software were used. The results indicated that there is a positive and significant relationship between cash retention and company value. Also, the results showed that management optimism has an effect on the relationship between cash holding and company value.

Undoubtedly, examining the manner and mechanism of impact of shocks caused by economic sanctions on the country's mining sector can help the officials and economic planners of the country to better face and reduce their negative economic consequences, including reduction in production and added value, reduction in employment, reduction in investment, etc., in the mining sector. Therefore, in this study, for the first time, the effects of shocks caused by economic sanctions (1. the shock of the increase in the exchange rate, 2. the shock of the decrease in the import of raw materials, capital and intermediate goods, 3. the shock of the decrease in crude oil export income and 4. The shock of non-oil export reduction) on Iran's mining sector. For this purpose, the required data was collected from the social accounting matrix and the Recursive Dynamic Computable Equilibrium (RDCGE) model was used to analyze the data. The results showed that among the shocks caused by economic sanctions, in order: the shock caused by the increase in the exchange rate, the shock caused by the decrease in the import of raw materials, capital and intermediate goods, the shock caused by the decrease in crude oil export income and the shock caused by the reduction of non-oil exports have the greatest impact on the added value and investment of Iran's mining sector.

Failure to carry out targeted changes with the guidance and effective presence of the government in the process of economic growth of the agricultural sector will lead to the failure to achieve the desired goals of the country's planning system in this sector, and its economic growth will stop due to the lack of capital and the rapid destruction of basic agricultural resources. In this regard, in the present study, using the time series statistics of 1981-2022 and simultaneous equations, the effect of the current and capital facilities of the Bank Keshavarzi (Agriculture Bank of Iran) on selected macro variables of Iran's agriculture (value added, employment, investment and net capital stock) has been investigated. results of estimation of model showed that the positive effect of current facilities on investment and value added of agriculture has been more than the effect of capital facilities, and only capital facilities have left a significant positive effect on the amount of agriculture employment. it is suggested that increase payment of cheap and easy facilities create Necessary incentive platforms for the tendency of other commercial banks to pay facilities to farmers and necessary platforms for the agricultural sector to benefit from foreign financial resources,

Economic freedom plays a crucial role in assessing a nation's economic development. It grants individuals or communities the ability to make decisions according to their own desires or intentions. Economic literature from the 1990s onwards has primarily focused on the quality of institutions and economic freedom for the development of countries' economies. Consequently, empirical studies have placed greater emphasis on this subject. The aim of this paper is to examine the effects of value-added in agriculture, industry, services, and foreign direct investment on the economic freedom index from 1990 to 2021 using a Quantile Regression approach. The results of this study indicate that the value-added in agriculture, services, and industry has a positive and significant effect on the economic freedom index. Furthermore, the study suggests that while foreign direct investment has a positive impact, it is relatively weak on the economic freedom index.

The aim of this research is to investigate the impact of audit committee independence on the relationship between environmental disclosure and firm value in companies listed on the Tehran Stock Exchange. This research aims to assist investors in making appropriate decisions for optimal capital allocation in the capital market and enhance decision-making transparency. The population of this research consists of companies listed on the Tehran Stock Exchange, and the sample consists of 114 active companies in various industries during the years 2016 to 2022. Multiple regression analysis was used to test the research hypotheses. The findings of the research indicate that there is a positive and significant relationship between audit committee independence, environmental disclosure, and firm value. The higher the level of audit committee independence, the improvement in environmental disclosure and ultimately an increase in firm value.

Currently, the idea of corporate social responsibility is the answer to this broad challenge that they are not only involved in economic and financial discussions but also involved in social, human and environmental interactions. Any company that wants to ensure the sustainable development of performance, must not ignore the advantage of interaction in a social approach. The purpose of this research is to examine the relationship between disclosure of environmental performance, financial performance and company value; The approach of the research is descriptive-correlational in terms of practical purpose and considering the analysis of relationships between variables. By carefully studying the subject, five design hypotheses and a statistical sample including 130 companies have been selected from among the companies admitted to the Tehran Stock Exchange for a 5-year period of 1395-1400. The test was performed using multiple regression equations based on consolidated data. The findings of the research indicate that according to the first and second hypothesis, financial performance is not related to environmental disclosure, but the financial performance of the previous period is related to environmental disclosure. Regarding the third hypothesis, environmental disclosure is not related to company value, and the results obtained from the fourth and fifth research hypotheses reject the effect of environmental disclosure on the relationship between financial performance and company value and environmental performance and company value

 This research was conducted with the aim of investigating the impact of effective factors on the support of online sales websites with regard to the role of customer experiential value. This research is applied in terms of purpose and correlational and descriptive research in terms of method. The statistical population of this research is the customers of Iliya online store in Mashhad (720 people) and non-random sampling method is available. In order to determine the minimum sample size, considering the number of customers, Cochran's formula has been used for the known population, whose number is 251 people at the 5% error level. The data collection tool is a standard 32-question questionnaire. In order to check validity, content and construct validity (convergent validity, divergent validity using Fornell-Larker index, divergent validity using HTMT ratio index and confirmatory factor analysis) and reliability (Cronbach's alpha coefficient, combined reliability coefficient) were used. They were confirmed. In order to analyze the data, descriptive statistics were calculated using SPSS software, and at the inferential level and to check the hypotheses, structural equation model method was used using Smart-PLS software. The results of hypothesis analysis showed that interaction and similarity affect the experiential value of online store customers. Also, the experiential value affects engagement on the site. Being involved in the site also affects the attitude towards the site and the intention to support, and the attitude towards the site also has a positive and significant effect on the intention to support.

Today, the tourism industry is one of the main and stable foundations of the world economy, which can affect other economic and cultural activities by creating the maximum amount of added value. The tourism industry in Khorasan Razavi province can plan and use the province's domestic and foreign investment to develop this sector, grow production, create added value, and increase employment and income sources in the region. The purpose of this study is to investigate the amount of added value created by the main tourism activities of the province (each of the 12 tourism sectors). Another purpose is to analyze the effect of increasing investment on the value-added of the tourism industry. For these purposes, the updated input-output table of Khorasan-Razavi province (2018) has been used. The results were analyzed by considering two scenarios (proportional investment in all economic sectors of the tourism industry together, and investment in each economic sector of the tourism industry separately). The results showed that if investment in all sectors of tourism, increases by 100 billion rials simultaneously -in total equivalent to 1200 billion rials- (as analytical scenarios), 851718 million rials will be added to the value-added of province's economic activities; Of this amount, 95.5% of value-added creation is directly related to the 12 sectors of the tourism industry. The most direct effect of investment in value creation is related to the wholesale and retail sector, the arts, entertainment, recreation sector and Travel agency services sector, respectively. Also, if investment increases by 100 billion rials in each of the tourism sectors separately, maximum direct value-added creation, results from the "arts, entertainment, recreation" sector. The most important suggestions of this study were, Investing in forming groups and institutions in the province to produce, promote and starting various artistic, recreational and sports activities, investing in designing travel packages on specific topics in the field of travel agency services and providing accommodation services based on travellers' tastes.

The main purpose of this research is to examine the relationship between assets growth, profit continuity, profit management and investment opportunities with profit sharing and company value among companies listed on the Tehran Stock Exchange. The statistical sample of the research  includes 113 active companies in the Tehran Stock Exchange during the period from 2015 to 2019. Structural equation modeling (SEM) based on partial least squares (PLS) was used for statistical analysis. The findings of this study showed that assets growth, profit continuity, investment opportunities and profit management have an effect on dividends. There is also a significant relationship between earnings management and dividends. Finally, the distributed profit, assets growth, and the continuity of profit affect the company's performance. Finally, the distributed profit, the growth of assets, and the continuity of profit affect the company's performance. Finally, the distributed profit, profit growth, and the continuity of profit affect the company's performance. When investors determine the value of the company in terms of accounting data, it is necessary to consider the growth rate of assets. When the company does not have a shortage of available cash, the manager does not face a serious problem in allocating resources between investment opportunities and profit distribution. The growth of assets creates value for a company. Managers mostly proceed with profit continuation; Because the amount of profit and its fluctuation is important from the point of view of the company's shareholders and it affects the value of the company. Using investment opportunities and adopting favorable debt and profit sharing policies, which are among the tools of financial decisions, can improve the position of the company.

In this article, we introduce three types of input-output tables and modify a central bank table from 2016 to illustrate the transition from the first generation of statistical bases to the second generation, which meets the new international trade theory’s database requirements. The third type of table is critical and is considered the starting point for such changes. Given the lack of such a table in Iran, this article offers three challenges, followed by three critical questions: first, what can be done if official compilers do not attempt to develop such an input-output table soon? Second, which of the two types of tables has more statistical errors than the modified tables? Third, which of the two input-output tables is better for measuring value-added content in gross exports? The central bank's most recent SUT and intermediate import utilization data from 2016 are utilized to investigate three questions. The data show that: calculating the third type of table can solve this lack of statistics. In comparison to the second table, the third table exhibits fewer statistical mistakes. Finally, the third type of table outperforms the second in terms of quantifying value-added content in gross exports.

Electric energy is one of the most significant production inputs in various industries, especially energy-intensive industries. As an incentive for industrial activity, this input is delivered to Iranian industries at prices below their cost. In one sense, this type of pricing has made energy-intensive industries profitable, while on the other hand, it has reduced investment in electricity generation industries. The current study uses published data from 2003 to 2019 of the country’s industries to identify energy-intensive industrial groups. Their production function estimate using dynamic, per capita panel model. On the basis of the marginal production value of these industries, the economic value of electric energy input was calculated. This study indicates that in the energy-intensive industry of “Manufacture of chemicals and chemical products”, the short-term and long-term economic value of electric energy input is approximately 5.6 to 6.5 times the average price paid for it. This ratio is approximately 1.8 to 2 in the “Manufacture of other non-metallic mineral products” and 1.4 to 1.7 in the “Manufacture of basic metals” energy-intensive industries. The average of this ratio is about 2.9 to 3.5 for entire Iranian industry ranges.

Introduction Urban development plans create added value through urban planning and investment in infrastructure. Many urban planners, considering the changes in the value of real estate and land in urban development plans, have tried to regulate and implement methods that benefit the beneficiaries of urban development in the process of developing cities. require to pay at least a part of this added value to the city administration. In this regard, paying attention to the components of spatial justice to reduce inequalities is emphasized by urban planners. In this research, different approaches for obtaining added value resulting from the implementation of urban development plans and compensating owners from the point of view of spatial justice and methods of redistributing private benefits resulting from guiding the development of cities have been investigated. To achieve correct planning in urban development plans, one must have sufficient knowledge of the dimensions and number of factors affecting the added value resulting from the implementation of development plans. The analysis of the added value of urban lands indicates the multiplicity and complexity of factors affecting the value of real estate and city lands, such as macro-financial and monetary policies, urban management policies, inflationary trends, and the amount of supply and inventory of housing and urban services. In this research, the factors affecting the value of land and urban properties have been divided into internal and external variables. The internal variables of the added value of real estate and urban land include issues like the size of the plots, the location of the land, the condition of the property, and the owner’s investment. The added value is caused by public measures including various urban development projects, and the creation of urban infrastructure. It is only possible to study the effect of urban development plans on the value of urban land and real estate if the effect of other factors on the value of urban land is removed. So, in this research, the land price situation of the studied city (Golpayegan city in Isfahan province), in the year of preparation of the city development plan, was weighted and assigned a number between zero and one. In this method, land prices compared to other parts of the city were determined relatively. The same operation took place after the implementation of the development and urban planning of the city and in the year of preparation of the detailed plan. According to the standardized maps, at this stage, it was possible to analyze the changes in the value of urban land through GIS software.Materials and MethodsThis article is descriptive-analytical in terms of nature and content. On the other hand, this research is practical in terms of its purpose, because it can be applied to solve practical and real problems and has a practical application. In terms of time, it is also cross-sectional. In this research, the increase in the value of land and real estate due to urban development and development plans and different approaches to obtaining the added value of land in development plans have been investigated. Also, the changes in the value of urban land in Golpayegan city over 10 years (in 1390 during the preparation of the development and urban plan of the city and in 1400 after the implementation of the plan and the preparation of the detailed plan of the city) were investigated. Also, the amount of changes made in different uses and their distribution in the city was determined from the perspective of spatial justice. First, spatial justice criteria were identified in comprehensive plans and these criteria were evaluated from the point of view of urban planning experts and the urban planning experts who were involved in the preparation of urban comprehensive plans. Furthermore, 100 sample questionnaires were completed. The components of spatial justice were selected by evaluating more than 100 scientific sources that were most suitable for the topic. Finally, using the coding technique and semantic units, categories were compiled in the form of principles and criteria of social and spatial justice. According to the criteria of spatial justice, a questionnaire was completed in the form of 20 items corresponding to the criteria and metrics of spatial justice. The adequacy of the sample size according to the number of variables and using KMO data tests for factor analysis is equal to 0.773 which is an acceptable number. The analysis of the findings was done using the exploratory factor analysis technique. Spatial justice criteria have been examined using secondary analysis in the components of spatial diversity and equality and non-discrimination, attention to the needs of citizens and differences in favor of the deprived, participation and observance of citizenship rights, and transparency and agreement.FindingsAfter the implementation of the Golpayegan development plan, many things have influenced the changes in the added value of urban properties, including the determination of urban land use, the determination of the city limits and the creation of a road network, construction rules, and regulations and the zoning of the use of different uses. In the studied sample, determining and changing the use of urban land for profit and non-profit has directly affected the added value of urban land. In the parts of Golpayegan city where the density of commercial uses has been suggested, the changes in land value are positive and more than in other parts. From the comparison of the relative changes in the value of land compared to commercial uses, it seems that after the implementation of the plan, the increase in the price of land and real estate in the main axes of the city has grown more than in other parts. Of course, due to wear and tear and lack of attention to renovation, we see a decrease in added value compared to other sectors in the old commercial axes. Urban development plans within the framework of comprehensive and detailed plans, through the application of construction rules, determining the minimum or maximum area of land plots, and determining the ratio of the building to the land area, ground floor coverage, and density can help to achieve spatial justice. 
ConclusionThe results of the plan review and analysis show that the criteria of spatial justice in urban development plans are at a low level, and to understand the results of the increase in land value, it is necessary to analyze the relationship between planning approaches and spatial justice criteria.

Oil and natural gas production is not uniformly and homogeneously distributed across all provinces of Iran, whereas a major part of oil and gas incomes is consumed in provinces that do not have any significant role in oil and gas production. Therefore, any disruption in the production of oil and gas might expose the GDP growth of all provinces at risk. In this paper, the multiregional input-output table is calculated for the year 2015. Then, the hypothetical extraction method introduced by Dietzenbacher and Lahr (2013) is employed for estimating the effect of partial and complete extraction of oil and gas production in Khuzestan and other oil-oriented regions on the value-added of 71 economic activities in each of the regions. The findings reveal that firstly, following the extraction of oil and gas production in Khuzestan, the value added of this region reduces about %32 , while the extraction of the corresponding sector in other oil-related regions will mitigate this region’s value added by %14. Secondly, the relative reduction in the value added of economic sectors and each sector’s contribution of value-added reduction in each region depend on the economic structure of the interested region. The highest share of the total value-added reduction in each region belongs to the service sector in Tehran and agriculture in other non-oil regions. It seems that diversifying energy resources as well as supplying regions, enhancing fuel consumption efficiency, and renovating the transportation system are the most important policies to have more resilience.

Prediction and clear understanding of the behavior of a phenomenon plays a major role in adopting strategies and decisions. All-round development and deepening of the capital market as the driving engine of economic development requires the public trust of participants in its efficiency and correctness in determining the fair price of securities. On the other hand, predicting company value, price fluctuations, or stock returns is very important in portfolio selection, asset management, and even stock pricing of newly listed companies.In this research, using the data of 159 companies during a 10-year period including 2011-2020 and the factors affecting the company's value, including financial ratios, corporate governance mechanisms, macroeconomic factors, and the stock market, the company's value has been predicted. In this research, two structures of deep learning methods including GRU and BLSTM are used for better evaluation. The results of examining the data collected using deep learning techniques indicated that the combined model with a lower RMSE error than the GRU model predicted the value of the company.

In today's competitive age, customers have been the focus of companies' attention, and persuading them has been a competitive advantage. In meeting the needs of medical equipment, considering the expansion of private sector competition, organizational ethics is considered a competitive factor by affecting the emotions and feelings of customers. The present study in terms of purpose-based classification and applied in terms of descriptive-correlation research. The statistical population of the study was all customers and beneficiaries of the products and services of companies producing orthopedic and spinal implants. The sample size was determined based on Morgan's table and the subjects were selected by stratified method and in each stratum by simple random method The validity of the research instrument has been calculated by formal validation, content analysis and factor analysis and its reliability through Cronbach's alpha. Research Tools, Service Brand Dimensions Questionnaire, with a combination of Service Brand Judgment Models (SBV), Grace and Aks (2005) and Service Brand Dimensions (SBL), derived from the research of Grissogo and Gristalis (2014), Delgado Ballster Brand Confidence Questionnaire (BTS et al. (2003), the brand value questionnaire derived from the models of Yu et al. (2000) and Dagger et al. (2007) and the perceived image questionnaire derived from the Yang model (2007), by the five-choice Likert scale method. In order to analyze the data, structural equation modeling was used using Smart PLS software. The results showed that brand trust had an indirect indirect effect on brand value due to the dimensions of the service brand, but due to the dimensions of the service brand on the perceived image, it played the role of full mediation.

Developing national policies and monitoring water management regulations must be socially desirable, environmentally sustainable, and economically appropriate for both government and industry. In the present study, for the first time, using data from the period 2002 to 2015 and the Generalized Fluid (GMM) method, in addition to examining the Kuznets hypothesis by considering water consumption in the provinces of Iran, the effect of value-added variables of industry and trade (As economic factors), urbanization, government size (as social factors), annual rainfall and temperature (as ecological factors) on industrial water consumption are discussed. The results indicate that there is no significant relationship between the amount of trade, value added of the industrial sector and its square with the water consumption of the industrial sector and the Kuznets hypothesis in the industrial sector is not confirmed. The results also show a significant inverse effect of government size and temperature and a positive and significant effect of urbanization and rainfall on water consumption in industry. Therefore, it is necessary for the industries of each province to be equipped with water quota management technologies in accordance with their local natural, social and economic conditions and water conservation should be encouraged.

The market capitalization of companies and stock prices can be significantly affected by various factors such as exchange rate fluctuations, liquidity, and economic value-added. Exchange rates have always been influenced by the supply and the demand behavior of actors in financial markets. On the other hand, Iran’s capital market development can be a way to absorb the liquidity for productive activities to achieve long-term and continuous economic growth. Accordingly, this study has investigated the asymmetric effects of macro variables and economic value added on Iranian stock returns by applying the NARDL approach and by using annual time series data during the period 1992-2019. The results show that the estimation model is nonlinear. The results show that the effects of exchange rate shocks, liquidity, and value-added on stock returns in the short and long term are asymmetric. Thus, one percent increase in positive and negative exchange rate shocks significantly affects stock returns (respectively 2.37 and 0.22 percent). One percent change in positive and negative liquidity shocks has a direct and significant effect on stock returns. Also, the asymmetric effect of economic value added as a national account proxy on direct stock returns is significant.

The main purpose of this study is to investigate the effects of economic growth rate shock on the selected industries value in the Tehran Stock Exchange; For this purpose, in the present study, the effects of economic growth rate shock were investigated by applying the time-varying parameter factor-augmented vector autoregressive model (TVP-FAVAR) and using quarterly data during the period (2011-2018).The results show that the response of different industries value to economic growth rate shock has been different; Also, this response has been different for each industry over time, which highlights the need for a TVP approach. Also, by entering the economic growth rate impulse (as much as one standard deviation), it was found that the stock market response to this impulse is associated with a time lag and the effects of this variable appear after several periods on the selected industries value. As the results of the research show, even in the years when we have had a negative economic growth rate, the response of some industries' value has been completely opposite to the variable direction of economic growth rate; One of the reasons for this subject is the low quality of economic growth rate in the country.