درخت حوزه‌های تخصصی

The aim of this study is to examine the nonlinear effects of fiscal and monetary policies on inflation during 1990:3 to 2013:1 based on threshold model. First lag of the liquidity growth is recognized as threshold variable with threshold value estimated at 6.37 percent. In low liquidity growth, the results indicate that inflation expectations and the lagged liquidity growth are the most important determinants of inflation. In high liquidity growth, effects of the variables including liquidity, development and con-current expenditure, exchange rate, budget deficit and inflationary expectations are much stronger than low one. GDP and its lag in both regimes are anti-inflationary as expected. Oil revenues have no inflationary effects in both regimes, so it seems that the effect of oil shocks on inflation is captured by other variables such as exchange rate and money growth. Based on results, it seems that liquidity growth can be considered as the most important factor for regime change in the relationship between inflation and fiscal and monetary policies in the economy. So if economy benefits from the low liquidity regime, it can prevent the inflationary effects of variables like government expenditure or exchange rate and use the opportunity to control inflation expectations. It is recommendable, in low liquidity regime to use fiscal, monetary and exchange rate policies to stimulate production and real sector with low inflationary effects. Keywords: Inflation, Inflationary Regimes, Threshold Model, Nonlinear Model JEL Classification: E31, H5, C01

Developing economic relations with the countries of the world is necessary for any country, and the nations of the world are always looking to build their business. The expansion of the phenomenon of economic globalization has led states to engage in countries' engagement in pursuing their interests in the form of regional cooperation and the formation of monetary :union:s. Therefore, according to the importance of this issue, the effect of the monetary :union: on bilateral trade is studied using a gravity pattern based on the panel data approach. Also, the factors affecting bilateral trade between selected countries of the world during the period of 1993-2015 are studied. The results of the research show that the effect of a common currency on bilateral trade is positive, which increases trade between countries. Also, the study of variables shows that GDP variables of states and business partners, common currency, race, and standard language have a positive and significant effect on bilateral trade between nations. Real exchange rate variables and trade openness do not affect, and the distance and GDP per capita variables have a negative and significant impact on the flow of trade between the drains. Hence, it is concluded that countries that are adjacent to each other or have common currency would strengthen the trade between themselves, by creating monetary :union:s.

The present study aimed to identify the most effective causes of conflict of interest by examination of accounting literature and expert consensus. Understanding these factors, using cognitive psychology theories, can lead to a model for reducing conflict of interests. The dignity of the audit profession depends on fair and proper professional judgment by auditors, and achieving this requires identification and controlling of the key factors affecting judgment and decision-making. When auditors intentionally or unintentionally accredit financial statements in line with the opinion of their employers, public interests and the auditing profession are at serious risk. Several factors that can categorize into seven categories of structure, community, culture, environment, personality, audit firm characteristic, and ethics and behavior are rooted in a conflict of interests. However, no comprehensive research examining all the above factors and identifying the most effective ones has been done so far. By reviewing the research literature, major and minor factors were identified in domestic and foreign sources. Ten expert auditors were selected by the snowball method and interviewed. The considered major and minor factors were selected from among the introduced factors, and a questionnaire was sent to the experts using the Fuzzy Delphi (Screening) method. The results of the above statistical analysis identified eighteen of the most prominent sub-criteria of the factors affecting conflict of interests and identified structural factors the highest rank in this classification, which was agreed by the experts.