نشریه اقتصاد دفاع و توسعه پایدار
پیاپی 22 (زمستان 1400)

The return on social security funds investments _ like any other type of investment _ is subject to the factors that govern risk and return. Therefore, if investments are made without taking proper precautions and foresight, it could result in negative returns, and thereby, the wastage of capital. Such errors can jeopardize the economic wellbeing and financial security of investors, who will be dependent on the proper functioning of the fund to fulfill their obligations after retirement. Therefore, the objective of the present study is to identify the factors affecting the investments of the Armed Forces’ Pension Fund in the Iranian financial market. Due to the sensitivities associated with access to information in this area, the paper relies on content analysis method and a focus group consisting of 10 experts (each of whom have had at least five years of investment experience in the Iranian financial market) to gather its data.The paper identifies 30 main factors affecting investments, which were subsequently classified into five general categories: (1) the factors related to the structure of the fund, factors related to fund management, macro factors, regulations, and finally factors related to the country's financial market.

According to the policies of Resistance Economy, Iran’s defensive capacities (among others) are to be developed based on domestic capabilities. In this regard, the development of knowledge-based companies and expert human capital, or the knowledge-based economic sector more generally, could play a crucial role. The present study assesses the impact of the knowledge-based economic sector on developing an endogenous defense economy through studying their role in developing human resources for knowledge-based defense companies. This paper can be categorized as applied research, and in terms of data collection method, as a descriptive survey. First, 102 people were tested based on a random sampling method. Thereafter, Spss and Smart Pls software were utilized to analyze the gathered data. In terms of validity, the present study passed both face and content validity tests, and furthermore, its reliability was established through the Cronbach's alpha method with a score of 0.937. The results indicate that the knowledge-based economic sector, both directly and indirectly, through development of human resources, has a positive and significant effect on the development of an endogenous defense sector. Furthermore, the results of structural equation modeling show that the collected data appropriately match the conceptual model of the present study.

The objective of the present study was to present solutions for the development of the Iranian maritime economy in line with the goals of resistance economics. For this purpose, the paper considers the present strengths, weaknesses, opportunities and threats to the Islamic Republic of Iran, experiences of select countries, as well as expert opinions on the matter. The data for this study was collected via library and survey methods, and the statistical community consisted of experts working in relevant organizations. The collected data were subsequently analyzed using the data-based method and Friedman test. Based on this analysis, the paper identifies the strategies for the development of maritime economy (in order of priority) in six sub-sectors: maritime transport, ports, shipbuilding, fisheries, maritime tourism, and offshore industries. The results indicate that the most significant general strategies for the development of a maritime economy consist of: 1) providing maritime related training at various levels to students, 2) establishing a centralized governmental body for the implementation of policies in various maritime sectors, 3) increasing interaction with regional countries in order gain benefits from their capacities in various maritime sectors, 4) establishing and developing scientific-professional associations related to the maritime industry, 5) Strengthening the tie between maritime industries and universities in order to overcome the research and educational needs of the industry. The paper ends with a presentation of strategies for the development of maritime trade and industry under the relevant subsections.

The Identification and ranking of the informational requirements of an accounting organization provides the first step towards decreasing the probability of acting on irrelevant or erroneous information, and thus, improving the performance and avoiding risks such as financial loss or time-wastage. Despite the importance of this matter, thus far there has been no comprehensive study of the informational requirements of the Iranian armed forces’ accounting organizations which form a significant subset of the Iranian public sector. As such, the aim of this study is to identify and rank the informational requirements of such organizations. For this purpose, modus operandi of this study consisted of reviewing the relevant literature on the matter and conducting interviews with 10 experts in this field. After analyzing the data via thematic analysis method, a survey was developed and subsequently filled by 91 respondents. The statistical findings point towards the importance of five accounting information requirements for both for-profit and not-for-profit organizations. Finally, the findings were ranked via the Shannon entropy method. "Facilitating the performance evaluations", "improving accountability towards stakeholders" have the highest priority, whilst "the role of accounting system in budgeting" and "implementing and improving internal controls have the lowest priority, respectively. These findings could be utilized by relevant organizations and information systems suppliers, for the design, evaluation, selection, and implementation accounting information systems.

A study of tax incentives laws in more successful economies reveals that such laws are usually enacted based on the development requirements and economic variable of each economy. Yet, the innumerable tax incentives laws enacted in Iran, generally consist of long-term exemptions without any consideration of the relevant variables involved. By drawing on examples from select countries, the objective of the present study is to examine the linkages between the amount and time duration of tax incentives with production parameters and economic development. Accordingly, the paper proposes the enactment of three changes: first, changing some the current long-term and full exemptions into variable tax incentives based on production development and efficiency parameters; second, eliminating some of the current tax exemptions based on production and efficiency development parameters; and thirdly, implementing new tax breaks in line with achieving the goal of supporting production.The present study of the “exemptions and tax incentives present in the Iranian economy” has been conducted with a view towards removing barriers to production and supporting production, as a comparative study, and based on conducting questionnaires and utilizing the Fuzzy Delphi Technique. The paper finds that the experts are mostly in agreement that changing the present income tax exemption of production and mining sector into tax incentives, eliminating tax exemptions for trading services and settlement of securities and commodities in stock exchanges and markets and residential real estate, as well as implementing tax credits and incentives of the Real Estate Investment Fund and Credit Foreign taxation are the most crucial reforms needed for reforming the Iranian tax system.

One of the most controversial economic policies in the years after the Second World War, and especially since the 1970s, has been the payment of subsidies and their consequences. Subsidies should be targeted in order to prevent the waste of national resources and capital in addition to the direct and indirect benefits of different groups and the principled support of the relevant sector, and to provide the conditions for the sustainable development of the country. The purpose of this study was to calculate the volume of subsidies in the country in 1399. Subsidies have different classifications. In this study, subsidies were calculated separately from budget subsidies, extra-budgetary and hidden, and their volume was calculated. Budget subsidies refer to the subsidies in the budget table, extra-budgetary subsidies are government duties that are not reflected in the budget laws, and hidden subsidies are included in the difference between the domestic and export prices of products. According to the research results, the total of obvious subsidies reaches 242 thousand billion tomans. In addition, the total of hidden subsidies is estimated at 1930 thousand billion tomans. A total of 2172 thousand billion tomans of hidden subsidies, budgets and extra-budgets are included in this report, which is about 4 times the government budget in 1399.