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 aim of this article is to investigate the dynamic correlation between the Global Economic Policy Uncertainty index (GEPU) and Non-Performing Loans (NPL) in Iran. The relationship between economic uncertainty and banking performance indices is significant because of the systemic importance of banks in every economy. We evaluated this relationship in this developing country, especially under economic sanctions. In this study, we used the Dynamic Conditional Correlation Generalized Autoregressive Conditional Heteroskedasticity (DCC-GARCH) to assess the relationship between Global Economic Policy Uncertainty and Non-Performing Loans of Iranian banks using the statistics of these two indicators by R and Eviews programming and statistical software in the period from 2004 to 2021. Our results show that Iranian banks' Non-Performing Loans (NPL) are rather associated with Global Economic Policy Uncertainty (GEPU) during major global shocks such as the global financial crisis in 2008 or the Covid-19 pandemic. However, despite fluctuations in the correlation between Non-Performing Loans and Global Economic Policy Uncertainty over time, this study also illustrates that these correlations in some periods are generally somewhat low that some of the reasons could be the sanctions imposed on Iran's economy and banking system, imposed loans to banks by the government, forced interest rate, etc., which led to a limited connection among Iranian banks and global banking system. To prove this claim we estimate the model for some countries with an open economy, like Japan, Singapore, the US, Turkey, and Spain. The result shows that this correlation is much higher in comparison to Iran.

The purpose of the current work, conducted in 2017 and 2018, is to identify andprioritize the qualitative and quantitative factors affecting human resources(HR) valuation at National Iranian Oil Company and its subsidiaries. Using asnowball sampling method, 28 experts were selected from the head of humanresources, the head of finance, and some staff members of National IranianOil Company and its subsidiaries. In order to identify the dimensions andcomponents affecting human resources valuation, a comprehensive literaturereview at international and national levels, interviews with experts, andthree stages of distribution and collection of questionnaires using the FuzzyDelphi method were performed. Then, two phases of the paired comparisonquestionnaire were developed and provided for the experts to explain andevaluate the cause-and-effect relationships between the dimensions andthe components together. The specified components and dimensions wereprioritized using the Fuzzy DEMATEL method. Using the Fuzzy Delphimethod, 15 dimensions and 101 components influencing HR valuation wereidentified at National Iranian Oil Company and its affiliated companies.According to Pareto 20-80, 20 components were identified as the factorsinfluencing human resources valuation at National Iranian Oil Company andits subsidiaries, and using the Fuzzy DEMATEL method, 15 dimensionsand 20 specified components were prioritized. According to the resultsobtained, the most important dimension and component affecting humanresources valuation at National Iranian Oil Company and its subsidiaries arejob satisfaction, motivation, and perseverance in employees’ assignments.