نشریه اقتصاد و بانکداری اسلامی
پیاپی 40 (پاییز 1401)

Despite the emphasis on the importance of partnership contracts in the economic literature, especially Islamic economics, the share of these contracts in the total facilities of the Iranian banking system has decreased in recent years. This indicates the existence of fundamental problems in the implementation of these contracts. Problems that have caused the central bank of Iran to recommend that the banking system turn to non-participatory contracts. Due to the importance of using real participation in the allocation of financial resources, this study with analytical-descriptive method and using the provisions of a sample of existing lawsuits in this field and reviewing existing studies, examines the problems of using partnership contracts in the banking system and Has provided the institutional innovations needed to address them in Iran. In this regard, the existing problems in arranging partnership contracts in the Iran banking system have been identified. The results show that financial dominance management, increasing the central bank's authority in supervision, organizing the customer credit rating system and the relationship between the bank and the firm, developing investment banking, using the capacity of official judicial experts, reducing the risk of paying facilities, updating the law on interest-free banking. Creating unity of procedure in the format of arranging contracts and calculations related to facilities, improving the staff training system and creating diversity in bank documents have been introduced as the most important institutional innovations needed to solve the existing problems.So, it is suggested that these institutional innovations be seriously included in the agenda of banking network managers.

Today, the survival of organizations without a customer is considered impossible and the customer is known as the philosophy of the organization. Accordingly, the necessity to pay attention to the wants and needs of this key element and to identify the factors that cause customer satisfaction is not hidden from nobody. Hence, customer orientation has become one of the biggest organizational concerns today. Therefore, the present study seeks to find prominent dimensions that affect customer satisfaction and after searching for these factors, examines the impact of each of them and ranks these key dimensions based on their importance. The number of samples in this study is estimated 322 according to Morgan's formula. In this study, at the statistics section, a questionnaire was used to collect data and the Wilcoxon test was used to analyze the data. In addition, Friedman test was used to rank the factors affecting customer satisfaction. The results obtained from the hypothesis test confirm all five research hypotheses. This means that tangible factors affect customer satisfaction with the quality of services in Tehran Housing Bank, the empathy between bank employees and customers affects customer satisfaction with service quality, the bank's guarantee affects customer satisfaction with the quality of services in Tehran Housing Bank. It is effective, the bank's responsibility affects the customers' satisfaction with the quality of services in Maskan Bank, the physical and appearance dimensions have a positive effect on the customers' satisfaction with the service quality of Maskan Bank in Tehran. Also, the results indicate the need to pay more attention to tangible factors in Maskan Bank and the strength of this bank in gaining public trust.

The purpose of this paper is to investigate the impact of the development of financial markets and tax revenues on economic growth in Southeast Asian countries using data from the period 1980-1980. For this purpose, a supply-oriented endogenous growth pattern and due to the nonlinear relationship between the research variables, the PSTR model has been used. In this study, three indicators of financial depth, accessibility and efficiency have been used for financial markets. The results of estimating the changes in indicators of financial market development and tax revenues show that the response of indicators to tax shocks, aggregate demand and commodity markets in terms of direction, intensity and pattern in Southeast Asia is significantly positive. Also, based on the results of the research model (PSTR-MS_VAR-Panel-Svar), there is a significant relationship between financial market indices and tax revenues. By increasing these indicators in terms of economic stability, economic growth increases and increases security, income and reduces corruption in each country, especially in the countries under study.

The present study seeks to provide a model for the possibility of establishing a standard system of 34,000 human resource management and provide a favorable model in Ansar Bank. Managers and experts of Ansar Bank are considered as a statistical population of a small section, which was about 1500 people, is a cluster sampling method. In this study, to estimate the sample size according to the number of the statistical population of the study, the Morgan table is used, which is finally 306 people, which was determined by random sampling. This research is among the combined researches of exploratory type and instrument making model. The present study is a descriptive survey type and the data collection tool is a questionnaire. Statistical analysis was performed to analyze the observations and research information and to investigate the simultaneous effect of general scales using Excel2013, SPSS22 and Smart-PLS software. By examining the background of the research and the theoretical foundations of the dimensions of the model were identified. Examining the results of the relevant test, we found that the status of factors related to the criteria for the establishment of a standard system of 34,000 human resource management is above average. Six models are also drawn. In order to evaluate and validate the models, after the dimensions and indicators were approved, the coefficient of determination of the models was obtained. We also used GOF to measure the model's goodness index, indicating a very strong overall fit of the overall research model.

The most important purpose of a revaluation is to provide information that is close to economic realities, including normal or fair prices, so that different decision-makers can make more informed decisions about the affairs of for-profit entities. The main purpose of this study is to investigate the relationship between the value of revalued assets and corporate performance indicators with an emphasis on conservatism. The statistical sample of this research is the companies listed on the Tehran Stock Exchange and the data studied in this research include 146 companies from 2009 to 2020. The research method is correlational and post-event and the method of hypothesis testing is correlation and regression testing. The performance indicators used in this study are future cash flows, return on assets and return on equity. Finally, according to the results obtained from the research hypotheses, there is no significant relationship between the value of revalued assets and companies' performance indicators. Conditional conservatism also inversely regulates the relationship between the value of revalued assets and future cash flows.

The growth of banks may pose problems to banks in terms of balance sheet. therefore, bank size could be one of the most effective banking variables affecting the performance of the branches of the banking system. the variables of bank size and their mutual relations with banking system effectiveness have always been considered in the majority of theoretical studies related to the banking system. the banking industry plays an important role in the economic growth of societies. On the other hand, the bank is an economic firm and the aim of each economic firm is to earn a profit, which is important in providing more and better banking facilities, so the banks are always thinking of providing more facilities and want financial resources to be directed towards full - profit goals. It is possible to say that banks are private enterprise - based enterprises, as the system of payments and intermediary is necessary for the economic growth of the community. therefore, the study of the optimal size of the banking sector with regard to its effectiveness on the country's economic growth is of particular importance in this paper.

In this study, in order to investigate the effect of bank system size on the interaction between banking system performance and economic growth of Iran from chapter 1, 1385 until the end of 1398. in order to estimate the model of economic growth in Iran, by considering the size of the banking system, the STR model will be used in time series patterns. The standard shape of the STR is given as follows.In that, y_t is the endogenous variable, x_t is the exogenous variable, π and θ are the parameter vectors, and STR is the transition variable, the changes of which change the coefficient of the estimator variables. The transition variable can be an endogenous variable or one of the endogenous variables, or even a third variable outside the model. The function F (St, γ, c) is also called the transition function whose value can be between 0 and 1. Accordingly, the coefficients of the STR will fluctuate between the π and θ + π values. In the transition function (which is a bounded function in terms of the transition variable of the STR), γ and c are also the slope parameter and the location parameter, respectively. The slope parameter determines the transfer rate between the two regimes and the location parameter is also the determinant of the threshold between the two regimes.

In the linear part, the average performance of the banking system with a coefficient of 0.79 has a positive and significant effect on Iran's economic growth, and in the nonlinear sector, this index with an average coefficient of 1.02 has a negative and significant effect on Iran's GDP growth. in fact, based on the results of the model, the impact of the banking sector performance on economic growth during the period of study was not static and was influenced by the size of the banking system. The number of POS and ATM with a coefficient of 0.39 and 0.27, respectively, have a positive and significant effect on the growth of Iran's GDP, which can be analyzed as follows; Applying new financial methods of electronic banking in developing countries and Iran, can be a fundamental and important factor for the country's rapid access to higher stages of development. Unemployment rate with a coefficient of 0.66 has a negative and significant effect on the growth of Iran's GDP. overdue claims with a coefficient of 0.01 have a negative and significant effect on the growth of Iran's GDP. The impact factor of the banking system performance on GDP is such that in the early years of the study, the impact of the banking sector performance on economic growth has an upward trend, so that from a negative impact has entered the range of positive impact, but finally this positive coefficient from the fourth quarter 2010 has a declining trend. In fact, the excessive size of the bank has had an adverse effect on the performance of the banking system and economic growth, so that in the early 2011, this effect has entered a negative range. Therefore, the optimal size of the banking system was experienced in 2009.

The aim of this study is investigating the optimal size of the banking sector with regard to its effectiveness and its impact on the country economic growth. In fact, based on existing theoretical foundations and previous empirical studies, the question was examined whether the effectiveness of banks on Iran's economic growth will change due to the change in the size of the banking system. The results of this study showed that the impact of banking sector performance on Iran's economic growth during the years under review did not have a fixed trend in the form of an inverted bell diagram, meaning that in the early period of the study with increasing banking system size, banking sector impact on economic growth trend There has been an increase, but since the late 2009, this effect has decreased. So the answer to the above question is yes. Other achievements of the model are confirmation of the positive effect of POS and bank ATM and the negative effect of unemployment rate and bank deferred claims on Iran's economic growth. According to the results, the size of the banking system has already exceeded its optimal extent and has even entered the negative impact on economic growth. Evidence of banks shifting from their original nature as a financial intermediary as well as the profitability of the banking system even during the recession of the last decade shows that the link between the banking sector and the real sector of the economy has weakened, and the excessive presence of banks in other financial markets and their disproportionate corporate governance has damaged the structure of the economy.

The present study has been conducted with a qualitative-quantitative approach and to provide a model for determining the tax transparency score of companies. The statistical population of the study was tax experts and university professors who were selected by non-random sampling and the interview with them continued until theoretical saturation (18 people), In addition to the interviews conducted in order to increase the credibility and comprehensiveness of the research, the available documents and documents regarding tax reporting, tax avoidance and tax evasion have been carefully studied, reviewed and analyzed Also, the statistical population in the quantitative section, university professors, financial managers, Independent auditors, and tax officials that 36 people were randomly selected based on Krejcie and Morgan table. The data collection tool was semi-structured in the qualitative part of the interview and the best-worst method (BWM) in the quantitative part of the questionnaire. The validity of the questionnaire was confirmed by experts and specialists and to determine the reliability of the questionnaire best-worst for each category of dimensions and variables, the compatibility rate was calculated. Based on the results, 32 effective factors in the form of six dimensions of corporate governance, auditing factors, strategy factors, financial ratios, general characteristics, and social factors on tax transparency of companies were identified, and based on these factors, a model was provided to determine the transparency score of Iranian companies. The results show that corporate governance and social factors have the greatest impact on corporate tax transparency.

Nowadays, identifying, determining the value and segmentation of customers is essential for a bank. Dynamic classification of workers' welfare bank customers and identification of their behavioral mobility between different departments in a specific period of time using data techniques Kaveh. In this regard, transaction data of customers of this bank was considered as a statistical community. In six time periods and on a monthly basis with the aim of segmentation and dynamic ranking of customers by K MEAN algorithms and self-organized neural networks SOM was performed. Based on the results of this study, customers were divided into three main sections and their dynamics were studied. Marketing is provided.

The present study investigates the moderating effect of financial development on the relationship between tangible assets and cash holdings of listed companies in Tehran Stock Exchange. The statistical population of the present study includes all companies listed in Tehran Stock Exchange. In order to select the sample size, the systematic elimination sampling method (screening) was used. The 7-year-olds were analyzed between 2011 and 2016 (a total of 1008 years-in-company). Multivariate regression methods using Eviews8 software and panel data method (panel-fixed effects) were used to test the hypotheses. The results show that there is a negative and significant relationship between tangible assets and cash holdings of companies. Also, financial development does not have a significant negative effect on the relationship between tangible assets and corporate cash holdings.

The resistance economy, proposed by the Supreme Leader at the most possible critical time, is an intellectual concept for resilience, strengthening, crisis resolution, and the restoration of existing structures and institutions. The main purpose of this study is to provide a framework for explaining the antecedents and preconditions for the successful implementation of a resistance economy in the oil industry. The approach of the present research is qualitative, in terms of purpose is applied,   and in terms of nature and method is descriptive-analytical. The statistical population of the research consists of experts, managers, and specialists of the oil company, which has been theoretically saturated by using the available judgment method and interviewing 14 of them. In this research, content analysis has been used to analyze the findings, and agreement between the two coders and the kappa test have been used for their validity and reliability. Findings show that "facilitative empowerment" and "supportive capacity building" along with "co-creative interactions" in the form of "dynamic synergy" have led to "multiple resistance measures" that are effective in addressing the challenges of implementing a resilient economy and its successful implementation in the oil industry.

The aim of this study was to explain the role of government economic mobility plans on the economic and social conditions of society (support plan for a loan of 250 million rials to buy a car in 1394). The method of the present research is applied research in terms of purpose and descriptive research based on the data collection method. The statistical population of the present study is all citizens over 20 years of age in Mazandaran province who selected 384 people based on Cochranchr('39')s formula and answered the researcher-made questionnaire based on cluster random sampling. Raw data obtained from the questionnaires were analyzed using SPSS23 software and Kiers-Mir-Oaklin and Friedman statistical tests. The results showed that the economic damage of the plan was more than cross-sectional economic changes, the above plan has caused more distrust and hypocrisy in society than it leads to the welfare of society, and finally it was found that dealers, automakers, government and Banks have benefited the most from the scheme, and the people and major borrowers have been the victims of the scheme.

The lack of a coherent system of decision-making and policy-making has led to several consequences in society. These consequences extend from the lack of order in the workflow of society and related social and economic systems, to the distortion of the system of division of social and economic labor. The present study aimed to explain and prioritize the pathology of formulating and implementing monetary resources policies and its allocation in the banking system of the country. This research is based on an applied goal and has been done during 3 phases and a multi-stage process. The first phase of recognizing and explaining the research design; Phase 2 According to the findings of the first phase, interviews were initially developed. Then, using a qualitative approach (Delphi method), various aspects of pathology were modeled and policies were implemented and implemented in the field of monetary resources and its allocation. Experts and academics in the field of research subject matter as well as experts in the National Bank of Iran have been the target community. Sampling At this stage, 15 people were selected from the targeted reference type. Issues and challenges, including policy enforcers, policy structure and policy enforcement organizations, resources and facilities, organizational policies, legal policies, systemic corruption, pressure groups, dependent stakeholders, economic indicators, internal processes of policy damage are laying. The structure of the banking system needs to be fundamentally changed, and therefore the new structure must be reorganized in accordance with the objectives defined in the law for the redesign organization and the appropriate manpower and organization in order to implement laws and policies well in a new appropriate context.

Today, the expansion of social relations between individuals and the emergence of social phenomena resulting from it, creates a law in relations between individuals that it is necessary for the law to determine the event that causes it, according to which the conditions for creation change and eliminate Go check it out. Undoubtedly, knowing its legal nature has the greatest role in recognizing its effects and rulings. In this research, an attempt has been made to explain the legal nature and guarantee of tender and auction procedures by descriptive-analytical method and by examining the law of tenders, auctions, regulations and related clauses and explaining the expressed opinions, and by examining gaps in the country's legal system In the field of prevention and fight against corruption and collusion in their implementation. In the following, the role that these conditions play in the nature of government contracts will be discussed and the ambiguities and problems of holding auctions and tenders in Iranian law and economic name will be examined.

The auditing profession is very similar to judging in courts. Both the judge and the auditor are faced with claims during which they collect and evaluate the supporting evidence of the parties' claims and finally give an opinion and judge based on the criteria they have. The value created by the audit of financial statements is the result of the auditor's judgment and generally results from the set of personal and cognitive-behavioral abilities of the auditors. Therefore, the main goal of this research is to determine the effect of auditors' cognitive-behavioral abilities on audit risk acceptance. The method used in this research is a survey type, analytical and comparative in nature, and in terms of collecting field information. The statistical population of this research includes 1020 managers and senior partners of auditing institutions and 92 executive managers of auditing organizations, who were studied as a total population. The results of the analysis showed that auditors' cognitive-behavioral abilities have a significant effect on the acceptance of audit risk.