نشریه پژوهش های برنامه و توسعه
سال سوم شماره 3 (پیاپی 11، پاییز 1401)

Regional development is a concept that focuses on motivating and diversifying various economic activities and investing in various sectors in order to reduce differences and economic and social differences between different regions. It also supports the improvement of living standards, the intensification of economic activities, the increase of investment in different sectors, and finally the promotion of dynamic and attractive economy. The economic development of different regions is based on the capabilities of each. Despite the fact that Iran's oceanic coasts have numerous capabilities for regional development (the possibility of benefiting from sea transportation, transit, marine industries, tourism, etc.), there has not been much achieved in that regards. Thus, this research aims to analyze the situation of Iran's oceanic coasts, as to formulate and present suggested strategies for the regional development of these coasts. To this end, based on SWOT framework, the strengths, weaknesses, opportunities and threats of Iran's ocean coasts were discussed and after the evaluation process, some strategies or competitive-aggressive strategies were introduced. Consequently, the system should take steps towards the implementation and application of the mentioned strategies, and by making use of the internal strengths, it should benefit the most from the external opportunities. Correspondingly, adaptive strategies were identified as second priority strategies. According to these guidelines, efforts should be made to eliminate, or at least reduce, the internal weaknesses, so that it would be conceivable to take advantage of special and appropriate opportunities in this region.

As for the design and formulation of the Iranian Islamic progress model, the Leadership has asserted that “the model design should be implemented and the production of this model for the creation of Islamic civilization is necessary. This model requires to the theory of Islamic progress.” Hence, the purpose of this paper is to identify the theory of Islamic progress. To this end, Maxqda software has been used to analyze the written and verbal assertions of the Supreme Leader; As a result, the concept of progress, progress goals, dimensions of progress, and progression components have been identified. The pillars of progress include faith, science, justice, unity, and security, and 10 dimensions and 34 components were obtained accordingly.

This research seeks to identify and analyze the drivers affecting the future of the income sources of social security organization. The theoretical population was the managers of the social security organization and experts in this field. The sampling was done judgmentally, and the sample size amounts to 15 people. Data collection tools were interviews and questionnaires. As for the findings, 35 sub-drivers were classified as economic, socio-cultural, structural, financial and investment, policy, marketing, environmental and legal drivers. These drivers were screened by distributing expert questionnaires and using Binominal's test. 13 drivers have significance coefficient of less than five percent and were selected for final prioritization. These drivers were evaluated by the Copras method and account for three criteria of experts' expertise, certainty, and importance. The driver of using the capacity of FinTechs and their innovations for financing and investment had the highest priority. Accordingly, the concluding suggestions were: using digital financial technologies and artificial intelligence to increase investment efficiency, using new financing methods such as crowd-funding, avoiding divesting loss-making companies to the organization, and strengthening good and efficient governance in the holdings of the organization.

Efficiency and Effectiveness of the government are integral components of good governance, and its realization in government investment in development projects also appears in legal rules, so it can be realized by improving the legal rules governing such projects. Among the numerous legal rules of project controlling, it can be found the one that emphasizes the efficiency and effectiveness of the projects more than other types. Operational supervision is controlling the efficiency and effectiveness of development projects, and in the Iranian legal system, according to Article 126 of the constitution, it is one of the responsibilities of the president who exercises it through his deputy. On the other hand, in many countries, such as the United States, operational supervision of the controlling pertains to the Audit Court, which in turn is overseen by parliament. The question is whether it is possible to change the controlling Institution from "Plan and Budget Organization" to the "Supreme Audit Court"? Article 55 of the Iran constitution takes Audit Court only in charge of traditional controlling, so it seems that considering the current constitution, it is not possible to change the competent institution in charge of operational supervision.

The shock of oil revenues, through changes in household expectations, leads to different effects on consumer spending in the durable and non-durable goods sector. Accordingly, the purpose of this article was to investigate the impact of oil revenues on private consumption expenditures of durable and non-durable goods in Iran. To test this relationship, two linear and nonlinear models in the period 1978-2020 were used. The model used in this study was of ARDL and NARDL methods. The results obtained in the estimated linear model showed that the intensity of the effect of disposable income on the consumption expenditure of durable and non-durable goods was equal to 0.61 and 0.68, respectively. Also, the effect of oil revenues on consumption expenditures of durable and non-durable goods in the nonlinear model was equal to 0.68 and 0.53, respectively. Moreover, the results obtained from the analysis of positive and negative shocks showed that the effect of positive shock of oil revenues on the consumption of durable and non-durable goods is 0.47 and 0.21, respectively, and the effect of negative shock of oil revenues on the consumption of goods Durable and non-durable were -0.35 and -0.14, in turn.

This paper investigates the evolution of budgeting and public sector accounting financial reporting systems in four Asian countries: Iran, China, Russia, and Indonesia. This study shows that all four countries decided to completely change the accounting system based on accruals and eventually achieved this reporting system by collecting qualitative data in the library research method. They also decided for a partial change and for staying with cash budgeting arguing that the cash budget is less ambiguous and that political decision-makers would not accept an accrual-based budget. The change process in all four countries was influenced by several contextual factors, such as cash-accounting legacies and previous NPM reforms. Overall, the results of the analysis showed that stakeholders in the government are more reluctant towards change when it is to budgeting concepts than when it is to financial reporting. Also, according to the results of this study, the whole process of implementing an accrual-based accounting reporting system in China and Indonesia was faster than in Iran and Russia, also the process of minor reforms in budgeting has taken a lot of time in all four countries.