مطالب

The implementation of an effective tax system requires specific conditions, among the most critical being equity and efficiency. Taxation on income must align with the principle of the ability to pay; therefore, governments strive to set tax rates appropriately and impactfully. An disproportionate increase in income tax rates can lead to significant social repercussions on income distribution and public welfare. Consequently, calculating the optimal tax rate to maximize social welfare is deemed essential. This paper models the strategic interaction between taxpayers and the tax authority to achieve an optimal tax rate and identifies the factors influencing this rate. By designing a game among taxpayers, assumed to be uniformly distributed within the interval [0, 1], and evaluating the revenue generation of the tax authority, the paper delves into the game formulation and analyses the results. Findings indicate that the optimal tax rate exhibits an inverse relationship with the assessment rates set by investigating groups. Additionally, under specific conditions, the optimal performance tax rate has been determined to be 18%.

Objective: The tourism sector, a significant component of the global service industry, is vital for a nation’s economic development and income generation. Therefore, it is essential to ascertain the factors influencing the demand for this type of service. The main aim of this study is to examine the impact of exchange rates on tourism demand in Iran. Methods: This study examined the long-term and short-term relationships between Iran’s tourism arrivals and variables such as the exchange rate, political risk, and other factors influencing tourism demand, including inflation, foreign investment, oil revenue, GDP, and population, employing time series data from 1995 to 2024 and the Dynamic ARDL simulation method. Results: The results indicate that political risk significantly detrimentally affects Iran’s tourism demand, whereas the exchange rate has a notable positive influence. Since 2010, when the fourth round of sanctions began, political risk has escalated owing to internal and external conflicts, negatively impacting international tourism demand. Conclusions: The interplay between exchange rate variables and political risk was found to positively influence tourism demand. The increase in the exchange rate decreases the costs of tourism services, and also stimulates creative business endeavors in the tourism industry.

The exchange rate is a critical variable that impacts the economy in the international environment. The purpose of this study is to evaluate and compare the two approaches to exchange rate determination outlined in the Law on Permanent Decrees of the Country's Development Programs under economic sanctions. The analysis involves a theoretical discussion of a set of mathematical equations and software results, obtained from the algebraic and numerical solving of a simulated version of a dynamic stochastic general equilibrium model in the context of the international economy for a small open economy. The model is calibrated using the structural parameters of the Iranian economy. The criterion for evaluating the rule and comparing it with other policy options is the "stability" of macroeconomic variables, a key aspect of the Resistive Economy Strategy as the obliging basic document in economic policy-making and planning. The stability is quantified using the "Variance" index. Based on the results of this study, the adoption of the rule-based inflationary exchange rate determination approach, compared with the contingency approach to exchange rate determination, on the one hand, offers the possibility of achieving lower inflation rates and exchange rate growth pace. On the other hand, it will reduce the instability of selected macroeconomic variables, which is desirable from the perspective of the overall policies of the resistance economy strategy. Therefore, it is recommended that, in the presence of foreign economic sanctions, the economic authority should implement inflationary rule of exchange rate determination based on the current inflation rate.

The main objective of this study was to investigate the ascension of Prophet Muhammad to heaven, from a psychological point of view. The study also included a survey of different understandings and approaches to the heavenly ascension of the prophet of Islam. These understandings include philosophical, theosophical, Sufi perspectives, and esoteric commentaries of the Quran and different denominations of Islam. The current study also discusses the world of images and imagery world and offers a more elaborative discussion and a broad view of the occurrence of Miraj (i.e. occurrence in the world of images – mundus imaginalis). This view requires a revolutionary new approach to the phenomenology and epistemology of the scientific approach to the phenomenon of Al-Miraj (Heavenly ascension). Symbolic communication becomes a means of interaction and Tawil, and symbolic deciphering in understanding Miraj occurs. This study also offered an approach to Miraj as a hero journey as suggested by Jung and elaborated by Joseph Campbell. It was also discovered as a voyage of the unconscious to approach the Self and attain individuation.

Based on Shulman's (1986) concept of Pedagogical Content Knowledge (PCK), Technological Pedagogical Content Knowledge (TPACK) emerged and became a helpful framework for comprehending the objectives of using technology in pre-service teacher training programs. The purpose of the present study was to evaluate Iranian pre-service EFL teachers’ (PSEFLTs) perceptions towards their TPACK regarding their gender and academic year of study. To this aim, 254 Iranian PSEFLTs across various academic years of study filled out a 39-item EFL TPACK questionnaire developed by Baser et al. (2016). The questionnaire included seven categories: Content Knowledge (CK), Pedagogical Knowledge (PK), Technology Knowledge (TK), PCK, Technological Pedagogical Knowledge (TPK), Technological Content Knowledge (TCK), and Technological Pedagogical Content Knowledge (TPCK). Based on the collected data, which were subjected to the Kolmogorov-Smirnov test, descriptive statistics, t-tests, one-way ANOVA, and post-hoc analysis, it was found that PSEFLTs generally held mildly favorable perceptions towards their TPACK. Notably, the lowest mean score was observed for the TK component, while the component with the highest mean score was the CK component. In terms of the gender effect, statistically significant differences were found in the TK and TPCK dimensions, where males outscored females in both TK and TPCK and females outscored males in CK. Furthermore, an examination of the relationship between participants' TPACK and their academic years of study manifested a statistically significant difference primarily between freshmen and seniors. The results are expected to encourage curriculum planners to develop PSEFLTs’ training programs by integrating technology courses into the ELT curriculum.

The objective of this research is to contribute to the advancement of knowledge in the field of automated accounting and auditing, with a particular focus on the use of blockchain technology. Furthermore, the research will seek to establish a theoretical, conceptual and ethical framework for the aforementioned processes. This research employs a teleological approach, which is defined as a method of inquiry that seeks to identify the purpose or end result of a phenomenon. To this end, a systems approach in the modern approach of Future Technology Analysis (FTA) was used to examine the fundamental concepts underlying blockchain and its applications in accounting and auditing. The fundamental concepts underlying automated accounting and auditing on the blockchain platform were organized and explained within a scientific framework that includes theoretical, conceptual, and ethical considerations. Based on the aforementioned findings, a conceptual, theoretical, and ethical framework was developed and elucidated based on content analysis derived from an understanding of the essential elements of the topic, its underlying rationale, and its operational mechanics. This was accomplished through the use of coding in Atlas.ti v9 and ConceptDraw software. Blockchain capabilities provide a platform for automated accounting and auditing in a scientifically, practically, and logically rigorous manner. The evolution of this research was meticulously designed and presented as a conceptual, theoretical, and ethical framework. The features, alterations, and potentialities of automated accounting and auditing on the blockchain technology platform collectively reinforce the necessity for further investigation, as they demonstrate the significant advantages that this technology offers in comparison to traditional methods. This research takes a novel, forward-looking approach and envisions the use of automated accounting and auditing on the blockchain technology platform. It presents, for the first time, comprehensive scientific frameworks and a systematic model for integrating the understanding of concepts, foundations, processes, and norms.

The first millennium BC is very important from the point of view of archeology and the study of the cultural developments of the Iranian plateau. In the time range of the first half of the second millennium BC to the first half of the first millennium BC, the simultaneity and closeness in time and place of the New Ilam, Samatore and Manna governments and the geographical area of ​​the western belt of the Iranian plateau has caused that these governments undoubtedly Different artistic, social and political influences have left each other and the works discovered by these regimes have not been devoid of these influences and impressions. In this research, which is a type of descriptive-analytical study and in order to collect its data, reference-field methods were used, to study and compare the metal weapons of these governments and the influence of each of them on the other and that in each The rule of what kind of metals are used and also what aspects and applications of the exposed metals in each of them have been discussed. In this study, the weapons examined in the northwestern areas under the Manna government had differences in terms of shape and form from other areas in the west of Iran at that time. Its kind of metalworking art has had more effects on the type of metalworking of Samatore governments directly and Manna government indirectly.

In the Iranian academic setting, the current investigation aimed to identify the assessment literacy (AL) components that experienced and novice English for Specific Purposes (ESP) teachers with and without TEFL (teaching English as a foreign language) backgrounds comprehended. We designed an explanatory sequential mixed-methods study, and selected 100 PhD male and female ESP educators from various branches of Islamic Azad University via criterion sampling in order to complete the teacher assessment literacy scale (TALS). The standard deviation as well as mean of the TALS were computed. The mean scores of the TEFL/non-TEFL and novice/experienced teachers on the seven TALS components were then independently compared using two multivariate analyses of variances (MANOVA). After administering the scale to 100 ESP teachers and analyzing the results, 20 of the instructors were chosen via convenience sampling for observation during the study's qualitative phase. Afterwards, the qualitative information was collected through the use of the observation notes. Employing axial/open coding and content analysis of themes, all of the notes were classified and examined. The results showed that in terms of knowledge of assessment literacy components, instructors with TEFL backgrounds understand much better than teachers without TEFL backgrounds. Similarly, the means of all TALS components were greater for inexperienced teachers than for experienced ones. Furthermore, the results of the qualitative phase demonstrated that the novice TEFL teachers performed AL components more effectively than their non-TEFL counterparts as well as the experienced TEFL/non-TEFL instructors.