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The article presents the results of studies on the development of new statistical and econometric approaches to modeling budget policy. The obtained results are applied on the example of tax revenue modeling. Accounting for various factors, including through the use of mathematical methods, will allow you to plan reforms with a scientific position. In particular, this is especially true in connection with the introduction of multi-year budget planning. To identify the main threats to the tax base, the phenomenon of “tax passes” wasused, which is based on an assessment of the effectiveness of a tax credit. The main participants in the formation of the “gross gap” in the value added tax revenues in Ukraine are shown. A correlation and regression analysis of the natural logarithms of the gross domestic product and tax revenues is carried out. This allowed us to determine the elasticity of tax revenues and GDP in Ukraine. A change in GDP directly affects the amount of tax payments to the budget, and the rate of change of indicators is proportional and changes insignificantly. These results allow us to strategically model the reform of discretionary tax policy mechanisms based on a quantitative assessment of tax gaps and the elasticity of tax payments. The authors were able to substantiate some proposals for reforming the budget policy regarding tax revenues.

Personality is one of the most important study structures in organizational behavior that can play an important role in predicting human behavior. To describe the differences in personality, emotional, and social behavior, researchers have proposed the theory of five personality factors, known as the Big Five. One of the decisions investors make is to allocate wealth to financial and non-financial assets. The importance of this decision is especially evident in financial assets due to their nature and the need for more knowledge and expertise in this field because the mistakes of investors in this regard can create many risks and challenges for them. The main purpose of this study is to explain the effect of personality traits and demographic features on the risk-taking behavior of investors in the Tehran Stock Exchange. The present research is applied research in terms of goals and descriptive-survey research from the method view. The statistical sample of this research includes 358 investors of the Tehran Stock Exchange during 2019 and 2020. Research data were collected based on Sivarjan's (2018) questionnaire. The results of data analysis using the structural equation modeling method indicate that personality traits including neuroticism, extraversion, openness, agreeableness, and conscientiousness have a positive and significant effect on risk-taking behavior. Still, demographic characteristics including gender, age, marital status, and education do not have a significant effect on risk-taking behavior.

Today, education experts mostly aim to detect significant causal variables leading to students’ achievements in educational settings. The present study aimed to investigate the relationship between executive functions and self-regulated academic learning regarding the mediating role of metacognition and working memory among university students. This research was a correlational study using structural equation modeling. The statistical population included of all students of Shahid Chamran University of Ahvaz in the academic year 2018-2019. A total of 351 students were selected by multi-stage cluster random sampling. The research instrument included the Metacognitions Questionnaire (MCQ-30), Cognitive Abilities Questionnaire, the Self-Regulation Questionnaire (SRQ), and the Test of Information Processing Skills (TIPS). The collected data were analyzed using structural equation modeling. The findings revealed no significant and direct relationship between executive functions and self-regulated academic learning (P>0.05). However, there was a significant and direct relationship between executive functions with metacognition and working memory (p <0.01). Moreover, a significant relationship was observed between metacognition and working memory with academic self-regulated academic learning (p <0.01). In this regard, metacognition and working memory fully mediated the relationship between executive functions and self-regulated academic learning. The study findings provide university students and experts with an appropriate model since, as the theoretical foundations of the proposed model documented, academic achievement and well-being are mainly dependent on executive functions. Accordingly, metacognitive skills, including self-regulated academic learning, can be improved by promoting the executive functions among university students.

Measurement has been ubiquitous in all areas of education for at least a century. Various methods have been suggested to examine the fairness of education tests especially in high-stakes contexts. The present study has adopted the newly proposed ecological approach to differential item functioning (DIF) to investigate the fairness of the Iranian nationwide university entrance exam. To this end, the actual data from an administration of the test were obtained and analyzed through both traditional logistic regression and latent class analysis (LCA) techniques. The initial DIF analysis through logistic regression revealed that 19 items (out of 70) showed either uniform or non-uniform DIF. Further examination of the sample through LCA showed that the sample is not homogeneous. LCA class enumeration revealed that three classes can be identified in the sample. DIF analysis for separate latent classes showed that three serious differences in the number of DIF items identified in each latent class ranging from zero items in latent class 3 to 43 items in latent class 2. The inclusion of the covariates in the model also showed that latent class membership could be significantly predicted from high school GPA, field of study, and acceptance quota. It is argued that the fairness of the test might be under question. The implications of the findings for the validity of the test are discussed in detail.