درخت حوزه‌های تخصصی

The sociopolitical role of the ʿulamāʾ is a common element of most of the academic accounts on Shia. The scholars of political sociology of Iran have commonly crafted new theoretical frameworks to explain this unique element role in Iranian society. Here, I present a general framework for the study of the ʿulamāʾ in Iran based on their patronage networks among the political elites, bazar, and grassroots. Apart from their religious functions as spiritual leaders and as the authoritative source (taqlīd) of Islamic rulings, the ʿulamāʾ performed the role of patrons for their networks of clients existed among political elites, bazar merchants, and grassroots. Their religious capital facilitated the ʿulamāʾ with a solid social influence that turned them into a major source of grievance and support for these social networks. In this paper, I start with a critical analysis of the existing literature on Shia ʿulamāʾ, then I present a historical account of the sociopolitical patronage of the ʿulamāʾ which finally helps me to suggest a coherent theoretical framework for sociopolitical analysis of the role of the Shia ʿulamāʾ in the 19th century Iran. In order to social connections in my work, I also relied on the Weberian approach that concentrates on social alliances and group models.

The implementation of an effective tax system requires specific conditions, among the most critical being equity and efficiency. Taxation on income must align with the principle of the ability to pay; therefore, governments strive to set tax rates appropriately and impactfully. An disproportionate increase in income tax rates can lead to significant social repercussions on income distribution and public welfare. Consequently, calculating the optimal tax rate to maximize social welfare is deemed essential. This paper models the strategic interaction between taxpayers and the tax authority to achieve an optimal tax rate and identifies the factors influencing this rate. By designing a game among taxpayers, assumed to be uniformly distributed within the interval [0, 1], and evaluating the revenue generation of the tax authority, the paper delves into the game formulation and analyses the results. Findings indicate that the optimal tax rate exhibits an inverse relationship with the assessment rates set by investigating groups. Additionally, under specific conditions, the optimal performance tax rate has been determined to be 18%.

Objective : This research aims to identify recurring carbon reduction policies and their key variables, and analyze their relationships within pharmaceutical distribution in Iran. Methods : A mixed-method of qualitative and quantitative approaches was adopted. Firstly, a systematic literature review was employed to identify the policies and variables. Afterward, the Intuitive Fuzzy DEMATEL (Decision Making Trial and Evaluation Laboratory) method was used to analyze the causal relationships among identified variables in uncertain conditions. Following snowball sampling, data were gathered through expert questionnaires from 15 specialists in five groups, selected based on relevant expertise in carbon reduction policies, particularly for pharmaceutical distribution companies in Iran.  Results : The study identified three key carbon reduction policies—cap-and-trade, subsidy allocation, and financial penalties—all shaped by distinct variables. Cap-and-trade includes the emission cap, carbon selling price, and demand for carbon emission permits. Subsidy allocation and financial penalties cover the subsidy amount and the penalty rate, respectively. Notably, carbon emission level emerged as the most influential factor in shaping policy effectiveness, while carbon reduction cost was identified as the most impactful variable. These two variables are integral to all three policies, highlighting their pivotal role in policy formulation. While the demand for carbon emission permits remains neutral regarding influence and susceptibility, other variables demonstrate complex interdependencies, creating a dynamic system where policies interact directly through primary variables or indirectly through shared criteria. Conclusion : This study contributes to environmental policy research by offering an analytical framework that integrates uncertainty logic to assess relationships among key variables. The findings suggest that implementing a single policy may not be sufficient—a combination of strategies is recommended for more effective carbon reduction. Understanding how variables interact can help policymakers and businesses design targeted and efficient pharmaceutical distribution strategies in Iran.