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 present study intends to extend the current ancillary understanding horizons of the developmental theory of individual-differences relationship-based (DIR) framework and emotioncy framework, to investigate aspects of emotioncy tensions that include identity-related attitudes, behaviors, and beliefs by providing "what-to-do" information when enacting identity tensions. Through validating the Student Identity Emotioncy Tension Scale (SIETS), the researchers suggested that social identities are also associated with specific emotional tensions by providing "what-to-feel" information during identity enactment. To do so, a total number of 300 students filled out the scale. In the validation process, statistical procedures were exerted to validate the scale. First, Exploratory Factor Analysis (EFA) was used to ascertain the underlying factors. Then, Principal Component Analysis (PCA) and Communalities were checked for the relevance of component variance. Cronbach’s coefficient was used to check the reliability of the 18 items. The results indicated that the scale can be best explained by a three-factor solution with an acceptable reliability. In the qualitative phase of cognitive interviews, students were interviewed to further examine the quality of the items. In the end, the findings were elucidated and implications for future research and practice were presented.

مقدمه: نقوش اساطیری در طراحی لوگوهای پیام رسان ها به دلیل وجود تجارب مشترک میان جوامع مختلف، می توانند در تسهیل تعامل و درک بهتر کاربران مؤثر باشند. یکی از این نقوش، استفاده از تصویر پرندگان است که در طراحی لوگوهای پیام رسان ها به چشم می خورد. این پژوهش به دنبال یافتن پاسخ به دو سؤال اصلی است: ۱. چه ارزش های نمادینی در آیکونوگرافی پرندگان اساطیری در لوگوها دیده می شود؟ ۲. چرا از تصاویر پرندگان اساطیری در طراحی این لوگوها استفاده شده است؟ هدف این مطالعه، بررسی آیکون های موجود در لوگوهای شش پیام رسان به نام های هدهد، سروش، درنا، توییتر، کوبی و بت است.روش پژوهش: پژوهش حاضر از نوع توصیفی- تحلیلی است و جمع آوری اطلاعات از طریق منابع کتابخانه ای صورت گرفته است. در این تحقیق با استفاده از روش نمونه گیری هدف دار، آیکون پرنده در شش لوگو انتخاب شده و تجزیه و تحلیل داده ها با روش کیفی و آیکونوگرافی پانوفسکی انجام گرفته است.یافته ها: آیکونوگرافی پرندگان اساطیری در طراحی لوگو می تواند ارزش های نمادین متنوعی را نمایان سازد که به فرهنگ هر برند و شرکت وابسته است. پرندگان اساطیری معمولاً نماد آزادی، ارتباط، سرعت و کارآمدی، و ارتباط با دنیای روحانی در اساطیر مختلف جهان هستند. این نمادها با توجه به معنا و ارزشی که انتقال می دهند، در طراحی لوگوها به کار رفته اند.نتیجه گیری: تحلیل شش لوگو نشان می دهد که اگرچه هر کدام از نظر آیکونوگرافیک ویژگی های خاص خود را دارند، اما تفاوت های بصری چندانی با هم ندارند و بیشتر نشانه های جانبی به متمایز ساختن آن ها کمک می کند. با این حال، همه این لوگوها پیامی مشترک را به نمایش می گذارند که درک جهانی از آن را تسهیل می کند. به طور کلی، استفاده از پرندگان اساطیری در لوگوها، ارزش های نمادینی چون پیام آوری، روشنایی، اعتماد و پیوند با هویت فرهنگی را منتقل کرده و ارتباط عاطفی میان برند و مخاطب را تقویت می کند.

This study aimed to examine the relationship between social cognition and loneliness in gifted underachievers, with a specific focus on the mediating role of rejection sensitivity. A descriptive correlational design was employed with a sample of 399 gifted underachieving adolescents from Argentina, selected according to Morgan and Krejcie's (1970) sample size table. Standardized tools were used to assess social cognition, rejection sensitivity, and loneliness. Data analysis was conducted using SPSS-27 and AMOS-21. Pearson correlation was used to evaluate bivariate relationships between variables, and Structural Equation Modeling (SEM) was applied to test the proposed mediational model. Fit indices, including χ², RMSEA, GFI, CFI, and TLI, were reported to evaluate model adequacy. Results indicated that social cognition was significantly and negatively correlated with both rejection sensitivity (r = –.43, p < .01) and loneliness (r = –.39, p < .01). Rejection sensitivity showed a significant positive correlation with loneliness (r = .58, p < .01). SEM analysis confirmed the mediating role of rejection sensitivity in the relationship between social cognition and loneliness. The indirect path from social cognition to loneliness via rejection sensitivity was significant (β = –.28, p < .001), and the total effect of social cognition on loneliness was substantial (β = –.49, p < .001). Model fit indices indicated a good fit (χ²/df = 2.22, CFI = 0.96, RMSEA = 0.054). These findings suggest that deficits in social cognition contribute to heightened feelings of loneliness in gifted underachievers, primarily through increased sensitivity to perceived rejection. Interventions aimed at reducing rejection sensitivity may mitigate the impact of social cognitive difficulties on emotional well-being in this vulnerable group.