جستجوی مقالات مرتبط با کلیدواژه « ارزش ها » در نشریات گروه « اقتصاد »

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.

The stock market and interest rate are the main factors to access economic growth in any country. The effects of interest rate on stock market provide feedback for economic policy makers in monitoring policies, risk management methods, valuation of securities, and state policies in financial markets. According to importance of this subject, in this research, we studied the response of active firms’ value in different industries of Tehran Stock Market to interest rate shocks using time varying parameter method with augmented vector autoregressive factors (TVP-FAVAR) and seasonal data during 2011-2018. The results show the dynamic effects of interest rate on firms’ value in selected industries and different mechanism of interest rate effects due to institutional factors of active firms in any industry. This result indicates the importance applying the possibility of changes in parameters of model. Base on the results obtained, the effects of changes in interest rate over time is different and it is not possible to declare absolutely on positive or negative effect of interest rate on firms’ value, because of interest rate is a variable that has close relationship with macro variables, which causes by influencing other macro variables, it’s effects on stock market and specially on performance of active firms in this market has been fluctuated and be accompanied by different responses over time.

The virtual tax village in line with the transformation of the tax process from self-declaration based method to electronic data based method and with the aim of compiling and developing the tax information bank and using technology, taxpayers in a virtual tax space. It collects the ID card holders and their financial data with the help of modern technologies and by benefiting from systematic monitoring, it increases tax revenues and reduces the black figure of tax crime. Achieving the above goals requires a review of the extent of influence of legislative criminal policy. The new strategy of legislative criminal policy in keeping with the current needs of the economic system is faced with a new form of economic anomalies in the field of taxation and by adopting a criminalization approach based on the support of new technologies, new tax norms. E-state is included in the list of criminal laws in the form of tax crimes. Criminalization leads to the advancement of legislative criminal policy in the use of various governmental and societal responses against new tax values. The study of the laws related to this field shows that the legislative criminal policy is confronting new tax delinquents by adopting technical situation-oriented action measures and government responses, and in a revolutionary action, it is freed from its desire to Reconciliation with collaborative criminal policy to face tax crime unveils.

The goal of sustainable development is to maximize the value added of various economic activities while preserving the environment. On the other hand, economic growth requires energy consumption. With the increase in energy demand, the emission of polluting gases such as CO2 also increases. Emission of greenhouse gases is one of the important factors of global warming. Therefore, different governments are looking for ways to achieve sustainable development.Since 1885, CO2 emissions have been steadily increasing worldwide. In Iran, carbon dioxide emission follows an upward trend. On the other hand, due to Iran's oil-rich nature and the high energy loss in most of Iran's economic sectors, conducting studies on environmental efficiency in Iran is very important and necessary. Therefore, the aim of this study is to investigate the effect of environmental efficiency on the value added of selected economic sectors of Iran. For this purpose, firstly, the environmental efficiency of selected economic sectors (agriculture, oil, industry, transportation and household, commercial and general sectors) has been calculated by using the DEA method during the period 1997- 2019. After calculation of the environmental efficiency, the effect of this efficiency on the value added of selected economic sectors of Iran has been estimated by using the Panel- ARDL method.

THEORETICAL FRAMEWORK:

There are different views and studies about the relationship between environment and economic growth. A group of studies with dynamic optimization models seek to maximize consumers' utility, focusing on the effects of pollution and environmental degradation on the growth. Some of these studies focus on the natural resource curse. A group of studies considered pollution as one of the production factors. Some studies also analyze the relationship between pollution and economic growth through the Kuznets environmental curve.

In recent years, DEA is widely used to evaluate the performance of different units in various fields. The DEA method is a management method based on economic concepts that measures the efficiency of units relatively and compares units with each other. Equation (1) is presented to evaluate the environmental performance of selected economic sectors with a desirable output and an undesirable output (considered as input). The following model is an input-oriented model with constant returns to scale (CCR). In the above equation, I: index related to each sector, L: Labor, K: capital, Y: value added and CO2: CO2 emission. The reason for using the CO2 emission as polluting, is that the relatively high share of this environmental pollutant compared to other polluting gases in selected economic sectors. After calculation of the environmental efficiency, the Panel-ARDL approach is used to achieve the desired goals and examine the effect of environmental efficiency on the value added of selected economic sectors. First, by using different theories and experimental studies, the factors affecting the value added of selected economic sectors have been considered in the form of the following regression relationship: (2) In the above equation, ln:represents the natural logarithm. i and t show the economic sector and time, respectively. Y: is value added, L: labor force, K: capital, E total energy consumption and EF environmental efficiency calculated by DEA method.By explanation of the functional form of the model of factors affecting the value added of selected economic sectors of Iran, equation (2) examines the short-term and long-term relationship between variables in the ARDL format and in the panel framework. (3) In the above equation: i= 1, 2, ..., N represents the number of sections, t = 1, 2, ..., T represents the time period. : dependent variable and : explanatory variables of the model.

In this research, the environmental efficiency of selected economic sectors of Iran has been calculated by using linear programming. The results of the DEA model estimation show that the highest environmental efficiency is related to the agriculture and oil sectors and the lowest environmental efficiency belongs to the transportation sector. In the next step, the effect of environmental efficiency on the value added of selected economic sectors of Iran is evaluated with the Panel-ARDL approach.
The results of the Panel-ARDL approach show that the effect of labor on the value added of selected economic sectors in the short term is positive and significant. There is no significant relationship between labor force variable and value added of selected economic sectors in the long term. Due to the movement of economic sectors towards more use of new and advanced technologies, the total workforce will not have a significant effect on the growth of economic sectors.The effect of capital variable on the value added of selected economic sectors in the studied period is positive and statistically significant in the long term. The growth of economic sectors to increase efficiency, use new technologies, increase capacity to reduce costs, etc., requires capital in the first place.The variable effect of energy consumption on the value added of selected economic sectors is positive and significant in the long term, because energy consumption is required to perform any economic activity.The variable effect of environmental efficiency on the value added of selected economic sectors in the short and long term is positive and significant. The findings of this study show that increasing the efficiency of the environment and efficient use of resources will help economic growth.

 CONCLUSIONS & SUGGESTIONS:

In this study, in order to investigate the effect of environmental efficiency on the value added of selected economic sectors of Iran during the years 1997 to 2019, DEA and Panel-ARDL approaches have been used, focusing on CO2 emissions due to its high weight compared to other greenhouse gases. The results of the DEA model estimation show that the agricultural and oil sectors are efficient during the period under review. The transportation sector has achieved the lowest level of environmental efficiency compared to other selected sectors. The results of econometrics show that with the increase of capital and energy consumption, the value added of selected sectors also increases. In addition, the results indicate that by increasing the environmental efficiency of the selected economic sectors, the value added of the said sectors will increase in the long term. Therefore, if the selected sectors move towards sustainable development, in addition to environmental benefits and conservation of resources and environment, their value added will also increase.This study offers suggestions to reduce pollution and preserve the environment, such as changing production methods, using superior technologies by inefficient sectors, using low-carbon light fuels instead of heavy fuels, using non-conventional low-carbon fuels, and using incentives and punishments by the government.

Changing the measurement basis from historical to fair value is one of the most important developments in IFRS. The wide dimensions of fair value measurement in the banking industry, requires carefull examination of the obstacles and effects of using this basis before implementation. in addition to the characteristics of the macroeconomic environment, the different banking business framework and structural problems of the banking system; the requirements of riba-free banking law, creates more challenges to comply with fair value measurement requirements in IFRS . the aim of this study is identifying barriers to applying the fair value basis in the Iranian banking industry.after systematic review and interviews, a questionnaire was designed to extract the views of experts and financial reporting staff of banks, about challenges ahead. In this regard, the data obtained from 106 questionnaires were analyzed using fuzzy analysis and TOPSIS ranking. The results indicate that weakness in the executive mechanisms, infrastructure and information systems, the quality of corporate governance and the incompatibility of Iranian banking business with market-oriented economic logic (paradigm governing IFRS) are the most important challenges in applying fair value in the iranian banking industry.

Due to several main factors, economic problems are located at the top of all the problems of the society. Smuggling of goods and currency is one of the factors that not only causes and aggravates economic problems, but also affects on cultural, social and security issues. All countermeasures against this phenomenon, including detection, prosecution, and investigation, are actually manifested in the correct, quick and decisive proceedings of cases filed regarding such crimes and violations. Obviously, before fighting against smuggling, prevention phase should be taken into consideration, which is achieved mostly by decisive and deterrent proceeding of cases related to violations and crimes of goods and currency smuggling, especially organized and professional smuggling. However, there is an important challenge to achieve this goal; that is to verify if the smuggling is of organized or not. if it can’t be verified it in every case; the Government Tazirat organization will handle that case as a violation, not the judicial system; and considering that Tazirat organization is a governmental authority and classified under the executive branch, this problem contradicts the principle of separation of powers.

The value of recognition is one of the main and important subject matters in epistemology, which directly affects the methodology of knowledge. The key question is how to recognize correct, true and valid cognitions from false, invalid and false ideas? The value of recognition consists of two theories of truth and justification. This article aims to explain and compare the theory of truth and justification in the philosophy of conventional economic knowledge and Islamic economic knowledge and its results and requirements in the methodology of this knowledge. The results of the research show that the main stream of conventional economic knowledge is "empirical compatibilist" in the theory of truth and "empirical fundamentalist" in the theory of justification; ; Although some economic philosophers, following the developments that took place in epistemology in philosophy and philosophy of science in the West, proposed and chose theories such as pragmatism, integrationism, and anarchism as the theory of truth or justification. While the Islamic philosophers are "conformist realist" in the theory of truth and "rationalist fundamentalist" in the theory of justification. Then, based on these two theories in Islamic philosophy, how to evaluate the propositions of Islamic economic knowledge in the four fields of religion, system, system development and Islamic economics has been explained.