نشریه اقتصاد و بانکداری اسلامی
پیاپی 45 (زمستان 1402)

Along with the growth of new technologies, the necessity of developing financing methods in the capital market is felt more and more. The more financing methods are compatible with new technologies, the more dynamic and prosperous the capital market will be. The technology of cryptocurrencies, which has been proposed in the context of blockchain in the financial and economic world, is one of the latest technologies that is being followed by economic activists in the world today. Researching and finding solutions for the use of cryptocurrencies in the capital market will greatly help the development of this market in the country. Methods such as tradable funds based on cryptocurrencies, stock exchange companies investing in cryptocurrencies buying and selling platforms, using the capacity of cryptocurrencies ICOs, can be considered. Also, the challenges that exist in this path from the point of view of jurisprudence and legislation should be analyzed and analyzed in order to pave the way for the implementation of the above solutions.

The purpose of this paper is to examine how money is created by recording accounting events in the balance sheets of banks. Therefore, a hypothetical economy, comprised of a central bank, a gharzolhasaneh bank, a commercial bank, and the people has been simulated. We pay special attention to special accounting records in the balance sheet of a commercial bank, interest rates and deferred bank loans in the banking system and their effect on the money creation process.  According to the results, the combined use of accrual basis of accounting in identifying uncollected facility income and cash basis of accounting in the payment of interest on deposits in a commercial bank leads to the money creation in the banking system and the higher the interest rate on deposits, the more money will be created. This will not happen in gharzolhasaneh Bank due to non-payment of interest on deposits and non-use of accrual basis of accounting system in identifying the income of paid loans. Also, in case of non-repayment of granted facilities and creation of deferred bank loans, the accrual basis of accounting system allows the commercial bank to continue the process of identifying facility income and paying unrealized interest on deposits, and interest paid on deposits enters the banking system as the new created money.

Since the stability and health of the country's banking system is dependent on the healthy environment of monetary and financial markets, therefore, in recent years, topics related to the reduction of banking violations and the destructive effects of the types of risks created have been of great importance. Therefore, in this research, the effects of indicators and effective factors on financial misconduct in Iranian banks have been investigated. The research method is mixed (qualitative and quantitative), in this way, in the first stage, the fuzzy Delphi method was used to identify the variables affecting the financial misconduct of banks and then the effect value of the variables was investigated using the panel data regression method. The participating team in the qualitative section 32 experts in the monetary and financial profession and the statistical population is all the calls accepted in the Tehran Stock Exchange The required data for 19 banks were analyzed during the years 2012-2021. Based on the findings of the research, operational characteristics, leadership characteristics and behavioral factors were identified as effective indicators of financial misconduct. Further, by performing three regressions using the logit-probit method and performing the necessary pre-tests, the results showed that Among the variables of operational characteristics, variables of bank size, number of employees, profit (loss), profitability and growth of assets, Among the variables of governance characteristics, the variables of state ownership, independence of the board members, tenure of the CEO, financial expertise of the board members, size of the auditing firm, tenure of the auditor. And among the CEO's behavioral factors, CEO's optimism variables, CEO's narcissism have a significant effect on financial misconduct in banks.

The present study investigates the factors of customers' resistance in accepting and using the services of digital only banks in Pasargad Bank branches in Tehran. This research has been done using methods of descriptive and survey research. The statistical population in this research is the customers of Pasargad Bank branches in Tehran, who, according to their own statement, have never used the services of a digital only bank before. The sample size was calculated using G-Power software. The questionnaire was distributed electronically among the customers, and finally 591 acceptable questionnaires were obtained, and the same number was used as the basis for the analysis and testing of hypotheses. By calculating CVR and CVI for the questionnaire questions, its validity was confirmed. The data have been analyzed by the help of SPSS and SMARTPLS software and using statistical, descriptive and inferential tests. The result of the research indicates that in the category of psychological barriers, perceived tradition had a significant effect on negative attitude of the customers, and on the other hand, perceived image of digital only banking did not have a significant effect on the formation of the negative attitude of the customers. In the category of functional barriers, the impact of perceived value, perceived risk and perceived usage has been confirmed on negative attitude and resistance of customers. Only the effect of tradition on perceived value (as a mediating variable) was not confirmed. In addition, the factor of satisfaction with traditional banking on customers' resistance was also investigated and its positive effect on the formation of customers' resistance to using the services of digital only banks has been confirmed.

Financing projects in the country has always been very important because stopping projects not only deprives the country from the benefits and services of those projects for a long time, but also because of the cost of maintaining part-time projects to the government and Also, the increase in the price of materials and services due to inflation and their price growth will drastically increase the cost of the project. Islamic treasury bounds are can cover these fluctuations; therefore, the demand and acceptance of Islamic treasury bounds should be created and strengthened, but the bounds also have challenges such as liquidity risk, to solve this challenge in the present study, the factors affecting the demand for these bounds in the OTC market were examined. Almost ideal demand and regression method were used, which based on the results of increasing investor income and reducing bank interest rates has a positive effect on the demand for Islamic treasury bounds and on the other hand, increasing ,inflation has a negative effect on the demand for Islamic treasury bounds.

The strategic importance of the banking industry in the development of the country has made proper planning and policy making in this industry have a significant impact on the development of other aspects of the country. The research is done on the importance of this issue to identify the most important and possible scenarios facing the banking industry (agricultural bank). The research community of this study was estimated at 30 people, including Iranian banking and information technology experts with future research and strategic knowledge. Snowball sampling was used; 10 experts and experts from the banking, information technology and economic fields were asked to answer the questionnaire questions carefully.
In this study, the most important key factors affecting the future of this industry were selected by fuzzy hierarchical analysis and then by the matrix analysis the intersecting effect of each of these factors on the banking industry was identified and subsequently used the interplay analysis method for scenariography. The results identified optimistic scenarios for the bank, the transformation of the banking industry, the inflationary and the sanctions conditions. Given these four scenarios, it was possible to implement strategic and operational planning for the bank based on uncertainty analysis for each of the mentioned scenarios.

The purpose of this research is to provide a model of the value of non-monetary repayments in management accounting (uncertainty theory and comparison) using a quantitative approach. The current research is a descriptive research of a survey type and in terms of the nature and method of the research, it is a correlation research. The available sampling number of 62 people were selected as a sample for the analysis of the questionnaire made by the researcher, and the data collection tool was the questionnaire and for the analysis, pls software was used. It has an impact and is confirmed, and the path of the central category has an impact on the strategy resulting from management accounting principles, it is confirmed, and the assumption of the research based on the path of intervening conditions with strategies through the skills factor is confirmed, but the assumption based on the paths of background conditions is confirmed. The strategies have an effect, it is not confirmed, and the assumption of the research that the paths of the strategies have an effect on the results is confirmed.

Consumers often avoid online shopping and e-commerce websites due to the lack of transparency of information on the websites. In this research, it seeks to investigate the effects of electronic commerce transparency and mechanization on the accounting systems of Tehran Stock Exchange member companies that do business online. The research method is based on the mixed method. Data (accountants & financial experts) have been collected by implementing the foundational data theory method and conducting 18 in-depth interviews using the protocol and based on the multiple purposeful sampling method (intensity and snowball). Also, categories and themes were determined by using open coding, axial coding and selective coding using ATLAS.ti software. In a quantitative study, 298 people were randomly selected using a standard questionnaire. Data analysis was done using Lisrel software. The obtained results show that 1) transparency of products, transparency of buyers and transparency of transfers have a significant effect on the transparency of financial information; 2) the perception of information transparency has a significant effect on the intention to buy online and increase consumers; 3) Perceptual risk also has a significant effect on repurchase and perception of transparency on information transparency.

Many economists believe that unequal distribution of income is one of the main conditions for economic growth. With the integration of the world economy and the increasing development of international interactions, countries can no longer ignore the role of the foreign sector in macroeconomic policy making. In this mean, currency arrangementscan have macroeconomic effects. The method of this research is analytical descriptive which uses regression analysis with GMM method. The field of study includes the OPEC member countries and the Organization for Economic Cooperation and Development (OECD), which most of the OPEC countries are Islamic countries and have a fixed currency regime and average or bad income distribution. The annual data are used for empirical analysis for each country and include the review period for the years 2007-2018. The results of this study show that in comparison with foreign exchange regimes, the independent variable of the managed floating exchange rate index on the dependent variable of Gini coefficient is negative and significant for the OPEC group. Also, the effect of the independent variable of the nail exchange rate index on the dependent variable of Gini coefficient for the OPEC group is positive and significant. In fact, for both groups the use of a floating exchange rate regime can reduce income inequality better than a fixed exchange rate regime. The results also show that the floating currency system has no significant effect on inequality in OPEC countries.

The statistics, although different, indicate the fact that a significant number of the country's economic units with large capitals are stagnant or semi-active for various reasons. Stagnation of companies has destructive effects, such as increasing financial debt and creating tax, insurance and bank arrears, adjustment and unemployment of human resources, reducing the value and credibility of the company, reducing the value of the company's brand, intensifying the dispute between partners, and legalizing issues. The company's assets will be acquired by non-specialists and... The existence of stagnant enterprises in Isfahan province is also a problem like in other provinces of the country, it should be noted that there is no comprehensive and local model in the field of revitalizing stagnant economic enterprises, so the issue should be Therefore, this research seeks to investigate the financial methods of reviving the stagnant and semi-active industrial and mining units of the province. In line with the financial methods of revival, the ranking of new methods of revival was done using the opinions of 105 beneficiaries of stagnant companies and 237 experts in the field of financing. Based on the results of the model based on the output of Export Choices software. In twenty groups, the priority of the methods was obtained, based on which the three priority methods for the revival of stagnant and semi-active companies in Isfahan province are: 1- Equipment and reconstruction, ownership, and 2- Exploitation, construction, exploitation, paying rent to investors and Transfer and 3- Mutual sale

The newest and the best way for organizations to succeed and survive is to focus and pay attention to the agility of organizations. Agility of organizations is a comprehensive and conscious response to changing needs in competitive markets and success is one of the opportunities that organizations face. Since knowing the factors affecting organizational agility can be a great help in obtaining the necessary information in chaotic and turbulent environments and lead to capturing the advantageous aspects of the changing currents. The purpose of this research is to investigate the effect of the quality of corporate governance in Islamic banking on the agility of Iranian banks. In order to test the research model, methods of confirmatory factor analysis, structural equation modeling and multivariate regression were used. The data needed for the research was collected by means of a questionnaire from 398 managers, deputies and senior officials of private and state banks in Iran. The research results show that corporate governance in Islamic banking has a positive and significant effect on the agility of Iranian banks. This means that increasing the quality of corporate governance mechanisms increases the ability of banks to react to potential changes. Owners and shareholders are advised to establish corporate governance mechanisms to increase organizational agility in order to grow their wealth in a competitive market or to stabilize their business status in a changing environment. To the policy makers of the micro levels of economy are also recommended to design and compile comprehensive and efficient corporate governance regulations and laws in order to improve the corporate governance mechanisms related to the management, supervision and ownership structure of banks.

How the government plays a role in the economy of culture is manifested in the way of cultural policy-making, and on the other hand, cultural policy-making in any country is based on the principles and beliefs prevailing in that country; As a result, the essential difference between the secular state and the Islamic state will be the basis for the policy distinction in the economy of culture. This research is based on qualitative content analysis and the use of analyzed data from a selection of texts and literature produced, including designs, dissertations, dissertations and documents produced by UNESCO, the Secretariat of the Supreme Council of the Cultural Revolution and academic books in the last four decades in Iran. It has been compiled and seeks to critique government policy-making in the conventional cultural economy based on the Islamic approach. In short, improving the level of consumption of valuable cultural goods and services in the field of consumption, supporting the valuable labor force, as well as the production of valuable cultural goods and services in the field of production, and finally paying special attention to justice (pre-competition justice and distributive justice). The basic features of government policy-making are in the Islamic approach.

The aim of the current research is to investigate the role of human resources management measures (performance evaluation) in organizational performance with regard to the role of moral mediator in the employees of the general offices of national banks in the northwest of the country.

 The research method is descriptive survey. The statistical population of this study consisted of 304 employees of general government agencies of the country. Among them, according to Morgan's table, 175 people were selected as a statistical sample, of which 175 questionnaires were distributed by simple random sampling. The instruments used in this research include three Achio organizational performance questionnaires (Hershey and Goldsmith, 2003), Victor and Cullen Ethical Atmosphere Questionnaire (1988) and Evaluation Questionnaire (2005). Also, the reliability of the questionnaire was obtained using Cronbach's alpha coefficient and considering that the Cronbach's alpha coefficient of all variables was higher than 0.70, the reliability of the questionnaire was confirmed.

The structural equation model showed that the moral climate has a significant positive effect on the relationship between performance appraisal and organizational performance. In addition, the indirect effects of human resource management measures on organizational performance are significant due to the role of ethical mediators.

 Professional creativity enables employees to acquire appropriate ethical behavior in performing their responsibilities in the organization. Hence, the ethical behavior of employees is considered as necessary in identifying the success and failure of the organization

Foreign trade and its relationship with economic growth is one of the most controversial topics, especially in the selection of development strategies in developing countries, and there is still no agreement among economists on how trade policies and full employment can be related. Also, the trade liberalization program as a process of reforming foreign trade policies is the basis for international competitiveness and the participation of countries in economic activities. Of course, in the course of this program, activities that do not have a good competitive ability will lose the possibility to continue working. For this purpose, the welfare effects of foreign trade policy reform on full employment in the period 1380 to 1397 through the method of autoregressive model with interruption A distribution has been investigated. The results showed that trade liberalization has a significant effect on employment by applying the policies of eliminating or reducing tariffs and increasing imports in the short term.

The purpose of this study is to investigate the impact of social responsibility on financial performance, financial stability and financial inclusion in the banking sector. This research is of library type and factor analysis and is based on panel data analysis. In this research, the financial information of 13 banks listed on the Tehran Stock Exchange during the period 2015-2019 has been analyzed. In this study, to evaluate financial performance, four criteria of return on assets, return on equity, earnings per share and net profit, as well as measuring the financial inclusion of two criteria, the number of bank branches and the number of ATMs and also to measure financial stability from Z used. The results of testing the hypotheses show that social responsibility has a positive and significant effect on financial performance (Hypothesis 1), social responsibility has a positive and significant effect on financial stability (Hypothesis 2) and social responsibility has a significant effect on financial inclusion (Hypothesis 3).  Also, the variables of leverage and tangibility have a negative and significant effect with alternative variables of financial performance, and the variables of age and size of banks have a positive and significant effect on financial performance. The variables of financial leverage, age and size of the bank have a significant effect on the variable of financial stability. But the tangibility of the variable has no significant effect. The variables of tangibility, age and size of the bank also have a significant, positive and significant effect on financial inclusion.