درخت حوزه‌های تخصصی

The dynamics of corporate information environments are seen as a basis for managerial decision-making such as sustainable tax development, which can reduce agency costs and promote market-level information symmetry across regulatory bodies. The purpose of this research is presenting a Model of Sustainable Tax Development Functions under the Information Environment of Tehran Stock Exchange Companies. In this research-based on qualitative and quantitative methodology, Initially, 13 tax professionals who were also active at the university level, Participated in the Meta-synthesis and the Delphi section to validate the research components and indicators among the 11 approved studies, Delphi analysis used to identify the theoretical adequacy of the component and the set of indices. In the quantitative section, 28 CEO of the stock exchange companies who were selected through an available sampling method selected randomly and used matrix questionnaires to stratify the identified indices in a range of the most influential indices. To the least effective indicators. The results in qualitative Analysis indicate the existence of three main components in the form of the final indicators based on theoretical adequacy and in the quantitative section, it was found that the indicators, greater dynamics of the value of the company based on tax transparency (C1) as an indicator of external information environment functions and increased The level of disclosure of economic performance in line with the GRI standard (C9) and the strategic balance between tax minimization and corporate value (C10) as an indicator of the component of internal information environment functions most strongly as a consequence of sustainable tax development under corporate information environment conditions for stock companies. Tehran Stock Exchange. These results show that the development of sustainable tax functions under corporate information environment conditions can also help to improve the effectiveness of corporate internal operations, regardless of the positive effects on the competitive and market levels.

The purpose of this study was to estimate the effect of gender inequality in education on females’ labor force participation in 14 major cities (rapidly urbanizing areas) of Pakistan after taking into account the socio-economic indicators like the marital status of female, the gender of the head of household, physical facilities, the median income of the household, etc. Data were gathered from the Pakistan Social Standard of Living Measurement Survey from 2004-05 to 2011-12. Pseudo Panel technique was applied using cities and females in the age group 15-65 as cohorts. Graphical representation and fixed effect techniques were used for analyzing the issue. On the basis of the results, the study recommends some policies such as education facilities, especially, technical, vocational, and job-oriented education should be provided to the females on an equal basis.  Females should be given equal opportunities as males, there should be laws to eliminate wage differential. Women’s participation in the manufacturing and trade sectors should be encouraged.  Moreover, facilities for married women such as day-care centers should be increased. JEL Classification: I32, I24, J16, Z130, J21

Today, small and medium-sized enterprises (SMEs) play a key role in both developing and developed economies. However, the uncertainty of macroeconomic indicators, such as economic growth, may affect financing and investment of the SMEs in an economy. The present study explores the effect of the economic growth rate uncertainty on financing SMEs in Iran. To this end, the study has applied the Brownian motion approach to calculate the uncertainty of the economic growth rate. The study has also considered relevant data of the Iranian SMEs compiled by the Comprehensive Database of All Listed Companies (CODAL). We have examined the SMEs with less than 100 employees throughout 2011-2017. The empirical results show that the effect of the economic growth rate uncertainty on the selected Iranian SMEs financing has been negative and statistically significant, while it seems an effective challenge to such firms in order to finance their productive investment. JEL Classification:D81, G21, L25, E43.