درخت حوزه‌های تخصصی

Designation of incentive mechanisms to increase the speed of liquidity of receivables is one of the leading options for streamlining domestic resources in the field of oil and gas industry financing. The main objective of this research is to investigate and optimize the liquidity methods of gas sales receivables in line with the requirements of the National Iranian Gas Company. After a deep review of literature, we extract methods and legal platforms for receivables liquidation methods. The current research is an applied and descriptive-analytical research in terms of its purpose and methodology. The data analysis is a combination of quantitative and qualitative methods and required data for this study including the amounts and duration of deferred receivables by different categories of subscribers of the NIGC during 2012 to 2018. Subsequently, in order to visualize the data in the form of heat tables, Microsoft's Business Intelligence software is applied to understand the process of creating and settlement of receivables, cluster receivables by the different categories of subscription and, finally, reveal the subscriber behavior patterns in disbursements. Finally, using theoretical foundations and experts' opinions, a set of optimal methods has been recommended to accelerate the process of collecting current receivables, depending on the behavior of different groups of subscribers. Based on the results of the interviews, NIGC should apply IT-based methods, incentive policies and deterrent (punitive) strategies to accelerate the liquidation of receivables in household and commercial subscription.

Iran attempts to expand the non-oil exportsfor diminishing the dependency on oil export income. This research tries to examine the export and trade balance of Iran's agricultural sector. Accordingly, the gravity model was used for export, applying panel data from 1997 to 2017. Also, the trade balance of Iran's total agricultural and the related sectors’commodities was examined. It should be noted that for the trade balance, time series data from 1978 to 2018 were used. The results of the gravity model show a negative effect for the variable of distance. The coefficients of Iran’s per capita GDP and also the GDP of trading partners are positive, as expected. It was found that a one percent increase in the per capita GDP of Iran causes a rise of 3.42 percent in the export of agricultural products; however,that of importing countries haslow statistical significance. Based on the coefficient obtained for the population, an increase in the population of the importing countries raises the demand for Iran's agricultural products.The degree of trade openness revealed a positive and significant effect on the export of agricultural products. The coefficient for the real exchange rate was found to be around 0.9 percent. It was also found that the volatility of the exchange rate is related directly to the export of agricultural products. Comprehensive sanctions have a negative and significant effect, while less restricting sanctions have an insignificant effect on the export of agricultural products. The global economic crisis has also had a dampening effect on exports. For trade balance, the results show that the value added of the agriculture has a positive effect on the trade balance of entire agriculture and sectors. The real exchange rate has a negative effect on the trade balance of agricultural commodities as a whole and livestock and agronomy sectors, confirming the J-Curve theory while it was not supported for the horticultural sector. Also, the variable of exchange rate volatility was included in the model using two measures of positive and negative series of exchange rate changes and the Autoregressive Conditional Heteroskedasticity (ARCH) effect, but their effect on the trade balance was not the same in terms of both the direction and statistical significance. The trade openness for the agricultural and horticultural sector was found with a positive coefficient, indicating that their production is based on comparative advantage. However, for the sectors of agronomy and livestock, it illustrated a negative effect. Sanctions have also harmed the trade balance.

With the increasing competitiveness of the capital market, one of the topics that has attracted the attention of many financial researchers in recent years is the reasons for the formation of abnormal stock returns as a stimulus for restructuring companies due to the difference between real returns and Expected (normal) returns can motivate investment in the capital market. The purpose of this study is to evaluate the impact of the reasons for the formation of abnormal stock returns on the content of the autopoietic restructuring theory of companies operating in the petrochemical industry in the capital market. In this study, in order to identify the components (reasons for the formation of abnormal stock returns) and research propositions (content themes of corporate autopoietic restructuring theory), a combined analysis was used with the participation of 15 accounting experts at the university level. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by interpretive ranking process (IRP) by 20 financial managers of capital market petrochemical companies. The results showed that the most effective reason for the formation of abnormal stock returns is the institutional and regulatory causes of the stock market, which has the greatest impact on the dimension of autopoietic restructuring strategy of petrochemical companies. In other words, institutional and regulatory changes in the stock market by upstream institutions will be able to influence the restructuring process with the aim of matching the content with the structural process (the autopoietic approach).