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The relationship between the United States and the United Arab Emirates is becoming increasingly complex and strategic. The two countries’ strategic partnership in the fields of security, military, political, and intelligence has also acted as a facilitating variable in this field. The UAE acts as the US financial arm in support of institutionalization and democratization and promotion of liberal values in Iraq, Syria, Lebanon, Afghanistan, Pakistan, Libya, Yemen and, Palestine. The article’s main question is that how and why the United Arab Emirates and the United States aretrying to contain Iran in the Middle East? In this regard, using the theoretical propositions of aggressive realism, the hypothesis is that the United States has defined a unique role for the UAE in transferring responsibility to regional actors to decrease Washington's balance cost in the Middle East and North Africa. The method used in the present article is based on a descriptive-analytical approach and the data is collected through library researches, interviews with experts, and reliable internet sources.

Since the Islamic Revolution in 1979, Iran has been affected by economic sanctions imposed by Western countries especially the U.S. Since 2006 and with increasing Iranian nuclear standoff with the P5+1 group, the United Nations has frequently imposed economic and financial sanctions against Iran. As a result of these international restrictions and their management by an international organization, Iran's exports have been heavily reduced. Given the sanctions on the oil industry in Iran and the lack of a comprehensive model of export performance of Iranian petroleum products in the sanctions period, this research can help improve and develop this industry in international markets. The research method is phenomenological and the statistical population includes export and marketing managers and oil industry experts. Non-probable sampling and snowball sampling methods were used in this research. In this qualitative study, semistructured in-depth interviews were used to gather information, and 7 in-depth interviews on saturation law were conducted. Structural, internal, interpretive, and descriptive validity were used for validation. For surveying reliability, revision while coding and surveying by another informed person were used to ensure correct coding. This research uses a qualitative study to determine the effect of returning sanctions on the export performance model of Iranian petroleum products. After open, pivotal, and selective coding and the use of Atlas quality software, the background of Iran's oil products export performance in sanctions is market orientation, company resources, marketing mix, macro environment, and items of Iranian oil products export performance in sanction includes: financial performance,customer satisfaction and customer retention in sanction situation. Most of the previous studies have focused onpositivism and quantitative research methodology while we used the qualitative and mixed-method in this research. 

This article seeks to identify and explain the process of securitizing ISIS by the Islamic Republic of Iran. The mostimportant question of this article is: How did the Iranian government manage to portray ISIS as an existential threat to itscitizens and how to involve them in their foreign and military policies against this terrorist group? This article uses thesecuritization theory to explain the Iranian war with ISIS in Syria and Iraq. It aims to consider the process and dynamics ofsecuritization of ISIS in Iranian society which led them to support the military combat with ISIS. The research hypothesis isthat the focus on securitization theory prepares the constant framework for understanding how the Copenhagen notion of security helps the Iranian government to justify the enemy narrative of ISIS through the trend of exclusion, exceptionalities, and use of physical force. Iranian government actively uses the securitization process to make required changes and adjustments for confronting ISIS to gain support and legitimacy from ordinary people. This article considers the role of the audience in the process of decision-making and how rulers use this opportunity to mobilize and organize armed forces. The Iranian government in the process of securitizing ISIS has shown that it can involve the people in the process of decision-making and the implementation of its foreign and military policies.

The depth and extension of Iran’s controversial connections with its proxies have caught eyes and thoughts. While much ink has been spilled to Iran's regional policy, the majority of these analyses, either intuitively or deliberately, build their explanation on the so-called ‘Persian-Shia offensive intentions’. Conversely, the present paper seeks the roots of Iran's regional policy in its specific geography and history. From this perspective, Iran’s regional policy is inseparable from its geopolitical strategies. To shed light on these strategies, the paper begins with the rise of the Persian Achaemenes until the establishment of the Islamic Republic, focusing on major driving forces behind Iran’s regional policy and strategies. The paper elaborates on a foundational concept of ‘strategic loneliness’, as Iran’s permanent feature, by highlighting the country’s curse of geography and its long-standing historical insecurity. In following, it shows the consequential impact of Iran’s strategic loneliness for the country’s non-state foreign policymaking strategic connections with military non-state actors—in the containment of its regional enemies. The paper ultimately argues that while this policy has kept Iran’s national integrity and security while entrapped the country in a durable ‘geopolitical predicament’ and deepened regional crisis in the Middle East.

In the past four decades, the US-Iran relations have been hostile, especially after Donald Trump took office as president in 2017. Since 1979, Washington's official policy toward Iran has been predicated on containment, push-back, and change of behavior. However, Iran usually perceives the US policy regarding itself in terms of regime change or metamorphosis. The United States has countered Iran through coercive diplomacy, crippling sanctions, military blockade, delegitimization, isolation, and demonization. The present paper aims to investigate the antagonism between the two countries in Donald Trump's administration. The main reasons behind Trump's maximum pressure campaign against Iran and Iran’s perception of this attitude constitute the main research questions addressed in this paper. The findings show that the two countries have different understandings of their hostilities. Although the US preference in Trump’s era for Iran was regime change, it would settle for a non-challenging or so-called a normal Iran. But Iran perceived the US policy as undermining its independence, identity, and existence. In fact Iran perceived Trump’s gesture on negotiation or making new deal as just a propaganda show. This paradigmatic different outlooks has blocked diplomacy. The present paper, through a descriptive-analytic method, elaborates on this antinomy mainly from Iranian side.

Abstract Household equivalent scale is an index to measure the impact of household demographic characteristics, such as the householder’s age and gender, the number of household members, etc., and plays a significant role in measuring poverty and inequality. By taking into account demographic characteristics differences, this index facilitates the reasonable comparison of households’ welfare, and functions as a coefficient for the target household in relation to the reference household. Using income and expenditures data of Iranian urban household in the period of 2012-2018, this study measures the relative child cost of each urban household in Iran while estimating the Quadratic Almost Ideal Demand System (QAIDS) and price scaling by means of Nonlinear Seemingly Unrelated Regression. Also, it calculates the elasticity of income and price of electric power goods. The results illustrate that the relative child cost in Iranian urban households is 33% of an adult cost, and electric power goods in Iranian urban households is a necessary yet low elasticity commodity. Therefore, pricing policies may not significantly influence demand for this product.

This study aims to design a model to realize real estate income tax in Tabriz city with due attention to the tax collection process. According to the related literature, the variables of "tax payment," "real estate," "tax evasion," "investment incentive," "rent and real estate speculation," and "advertisement in tax collection" are considered as key variables, affecting the conceptual model of real estate tax system. According to the dynamic systems method, the interaction and relationships between variables are shown by state-flow diagrams based on the literature and experts' opinions. These relationships are finally simulated by Vensim software. The results show that advertisement has a significant effect on the amount of taxes paid by taxpayers. Tax transparency has also reduced rents for taxpayers and ultimately reduced tax evasion and timely tax collection in the estimated budget of real estate resources and single-occupancy jobs. Scenarios show that lowering the tax rate in the trading and business market and large corporations and businesses' rental income are strongly influenced by tax revenues.