فصلنامه سیاستهای مالی و اقتصادی
سال دهم شماره 39 (پاییز 1401)

In this research, the effect of religiosity on participation in the production of public goods and preservation of natural resources has been investigated. Extraction of participation data and conservation of natural resource has been done through the implementation of online laboratory of public goods and natural resource games. To extract the three dimensions of religiosity (belief, rituals and morality), the 40-item short version of Khodayari Fard's Religiosity Questionnaire was used, and to extract the six dimensions of personality, the 24-item HEXACO short questionnaire was used. The subjects are 102 students from different universities of the country. Ordinary least square regression was used to examine the relationships between variables. The results of the research show that the emotional dimension (morality) of religiosity had a positive effect on participation, while the behavioral dimension (rituals) of religiosity was effective in preserving natural resources. Being a woman and having a doctoral degree have a negative effect on participation. Honesty, from the personality dimensions, has had a positive effect on the preservation of natural resources, and studying economics has increased the extraction of natural resources. The effect of religiosity on natural resource conservation is almost twice its effect on participation. This result shows the fact that religiosity has a greater impact on economic cooperation in situations where there is a possibility of violating the rights of others.

Todays, the importance of taxes as the main source of government revenue has been approved by economic policymakers and therefore, designing an optimal tax system to achieve this subject is essential. Governments are looking for ways to receive their target taxes from taxpayers at the lowest possible cost and at the declaration tax. Taxpayers, on the other hand, seek to postponed their taxes as much as possible and make the most of the effects of inflation. This paper models the game between taxpayers and tax affairs organization. The results show that the Nash equilibrium in the designed game occurs where taxpayers declare their declared tax less than the diagnostic tax and careful handling by tax affairs organization. In the next step, the equilibrium is somewhere that taxpayers continued their protest until the step of the Court of Justice (the dominant strategy) and tax affairs organization agrees with them (the dominant strategy). Finally, the optimal fine rate for the tax affairs organization was determined until taxpayers do not continue their protest to buy time and devalue the amount paid and agree at the initial stage 238.

In the present article, a fundamental approach to the issue of development was presented considering the role of the school institution and teachers in it. We first defined development beyond the increase in national income and examined the importance of cognitive and communication skills in achieving development. Then, according to the research of economists and cognitive scientists, we showed that the early ages of life play a key role in the institutionalization of life skills. In the following, we explained the role of the school institution in educating the next generation by examining the programs implemented in different countries. We then presented our proposed model (balanced training) based on the Likuna framework proposed as well as the common skills available in the resources of the World Bank, the World Health Organization, the World Economic Forum recommendations for 2025 and the OECD for 2030, in which our culture And revelatory teachings have been used to teach and establish skills. To assess the role of the school in institutionalizing these skills, a questionnaire was designed that asked questions in 5 areas of life skills selected by the WHO. The respondents were 411 graduates from 10 non-profit Islamic schools in Tehran. According to the questionnaire, anxiety management skills (and emotions in general) are not very acceptable in these people. The correlation between anxiety management skills and all four other skill areas was also confirmed based on the conventional least squares method.

The optimal allocation of water is importance because Yazd province has very limited access to water resources. The optimal allocation requires that the water price be approximately equal to its economic value. Accordingly, the present paper calculated the economic value of water consumed by manufacturing industries in Yazd province. The Cobb-Douglas, transcendental, translog, generalized quadratic, and Leontief production functions were estimated using panel data method for 11 industries during the period 1996-2015. The findings shown that water tariff is much lower than value of marginal product of water in all 11 industrial activities in Yazd province. Then first, the firms obtain excess benefits as rent which is unfair. It leads to develop water-intensive and relatively less labor-intensive industries. Second, it would be rational to consume too much water, to use outdated technology, and even to postpone structural reforms. Therefore, price liberalization policy aims to improve justice, efficiency, and comparative advantage.

Structural diversity in Islamic financial instruments is growing rapidly. One of the newest Islamic financial instruments is the issuance of Perpetual Sukuk. These bonds structure are similar to debt and equity forms and have regular returns with no maturity date. These bonds are issued by Islamic banks, the government and the private sector in the form of Al-Musharaka, Mudaraba and Wakalat contracts. Such tools face serious criticism in terms of Shari'ah nd operational principles. In this study, a hierarchical model has been performed to improve the financing method using the issuance of Perpetual Sukuk. The methodological approach of this research is qualitative-quantitative, in the qualitative part 13 indicators are extracted and in the quantitative part with the help of self-interaction matrix, the research model is designed by interpretive structural modeling. The result of this research is a 9-level model, the most influential index of which is the verses of the Holy Quran and the most influential index of secondary transactions.

Today, export-oriented companies are very important. These companies need a lot of investment to expand their activities, which is one of the best ways to finance the stock market and since market return is one of the factors influencing people's decisions to direct their capital to this market return. Therefore, the analysis of factors affecting this market return is importants and hence the main purpose of this article is to analyze some fundamental, political and behavioral on the market return of export-oriented companies of Tehran stock exchange. The sample includes 41 export-oriented companies of the Tehran stock exchange selected by classification method. The data during 2011-2018  has been collected from the rahavard365.com website and codal.ir website. Empirical results based estimate by Semi-parametric and parametric (GLS) method applying for the stata (16) software. Empirical results shows US unilateral withdraw from JCPOA and herding behavior have a significant positive effect on the market return of export-oriented companies of Tehran stock exchange. Noise trading, size of company, financial leverage and Market-to-Book equity ratio have not significant effect on the market return of export-oriented companies of Tehran stock exchange.