درخت حوزه‌های تخصصی

The present research aimed to examine how emotional quotient mediates the link between work gratification and career life quality for employees at Sistan and Baluchestan University in Zahedan, Iran. The statistical population for this study comprised all staff at Sistan and Baluchestan University, and a sample of 155 employees was selected using convenience sampling. Participants completed the Work Gratification Questionnaire created by Brayfield & Rothe (1951), the Emotional Quotient Questionnaire by Chadha (2001), and the Career Quality of Life Scale established by Van Laar, Edwards, & Easton (2007). The results showed that work gratification significantly and positively influenced all dimensions of quality of work life. Emotional quotient did not notably affect the components of career quality of life. Work gratification did not exert an indirect influence through emotional intelligence on the career quality of life. Emotional quotient did not significantly influence the relationship between work gratification and career quality of life for staff in the University of Sistan and Baluchestan.

Rabat Tepe, an ancient site in northwestern Iran near the Little Zab River, reveals insights into two distinct periods from the Iron Age. The primary focus of excavations has been on the layers dating back to the first millennium BC. Notable discoveries at Rabat include a striking pebble mosaic pavement, fortified walls, and various decorative bricks. The site’s size, architectural remains, and uncovered artifacts point to its significant role during the first millennium BC. Through multiple excavation seasons, researchers have gleaned valuable information about the site’s layout and historical eras. Evidence suggests that a thick wall once enclosed the entire area, around 3 meters in width. Artifacts found at Rabat share similarities with those from Qalaichi, a well-known Mannaean site. While initially attributed to Mannaean culture, this association is now under debate. Excavations between 2006 and 2008 unearthed inscribed bricks inscribed with Neo-Assyrian cuneiform script. These findings sparked discussions and identified Rabat with ancient cities like Paddir/Šurdira and Hubushkia, although these identifications face significant challenges. Rabat was an independent religious-royal city-state.

Technological progress has transformed the payment industry. Although alternative payment instruments such as bank cards share some characteristics with banknotes, they are not direct competitors to cash. First, cash possesses unique attributes—its functionality without electrical power and its inherent anonymity. Second, statistical data indicate that the ratio of cash to M1 has stabilized at approximately 10% in recent years, primarily due to its substitution with demand deposits. In this paper, we model the demand for banknotes by incorporating technology-related characteristics alongside conventional theories of money demand. Our approach has important implications for central bank, particularly in liquidity management, currency issuance, effective management of physical currency, and continued investment in digital payment infrastructures. We adopt a macroeconomic perspective that considers banknote demand from both transactional and asset viewpoints. To this end, we estimate an autoregressive distributed lag (ARDL) model, which allows us to analyze both short-term and long-term coefficients within a framework of model uncertainty. A key focus of our study is the estimation of a payment system development index using logistic growth and Gompertz models, through which we assess its impact on cash demand. Our empirical evidence supports the notion of S-shaped growth in the adoption of payment technologies. The findings demonstrate that advancements in the payment sector have led to a significant decline in cash demand. Moreover, while increased real economic activity exerts a positive and significant influence on cash demand, a higher opportunity cost of holding cash has a pronounced negative impact.

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%.