نشریه اقتصاد و بانکداری اسلامی
پیاپی 46 (بهار 1403)

In the Islamic Republic of Iran, the usury free banking law was approved by the Islamic Consultative Assembly in 1362 and became effective in 1363, but after about 40 years have passed since the implementation of the usury free banking law, many problems and shortcomings in the realization of usury free banking have been identified in practice, and many experts and economists have spoken about this. Therefore, the main issue of this research is identifying and prioritizing the challenges and obstacles to the implementation of usury free banking in the Islamic Republic of Iran. The current research is qualitative. In this research, by studying books, articles and documents, the most important challenges of realizing usury free banking have been extracted, then with the help of banking and usury free banking experts, the main challenges have been selected, and in addition, the closeness and distance of the experts' opinions in different challenges were also examined. The final results obtained in the field of challenges showed that despite the prominence of some challenges, including the need to reform the banking structure and concepts such as usury and interest in Islamic banking, there is still no proper consensus among technical experts and professors of the field and university in the field of usury free banking concepts, for this reason, and from this point of view, deep theoretical and practical work based on jurisprudential and economic foundations is necessary to consolidate the existing laws. This research seems necessary to cover the economic demands of the modern world and to improve the quality of Islamic banking, especially in the face of emerging economic phenomena such as electronic currencies.

Investigating and analyzing the position of social Takaful in the framework of Islamic principles Abstract: Social Takaful is a term that describes the comprehensive programs of Islam in the field of people's efforts to meet each other's needs, especially the livelihood needs of the weaker sections of the society. First of all, these programs are based on a special interpretation of a good life and a framework of social policy in the path of spiritual development and reaching the position of closeness to God. Secondly, they are based on the foundations of Islamic belief and philosophy and follow its principles and behavioral rules. Thirdly, they introduce the practical tasks and personal duties and rights and social relations needed to achieve the desired situation. The position of social Takaful in Islam is based on solid Islamic principles. This research has investigated and analyzed this position using analytical and descriptive methods. The results of this research, which was conducted with a deep and relatively comprehensive examination of the texts of verses and narrations, indicate that social Takaful in Islam is based on solid theoretical, religious, and philosophical foundations.

A panel VAR model was adopted in this study to analyze the effects of globalization on the efficiency of monetary and fiscal policies of select Islamic countries within the 2000–2019 period. For this purpose, the KOF globalization index was employed as the globalization proxy through statistics extracted from the official website of the KOF Swiss Economic Institute. According to results, the globalization–liquidity interaction increases GDP fluctuations. Hence, globalization reduces the efficiency of monetary policies. The shocks caused by the globalization–interest rate interaction can also increase GDP fluctuations, something which indicates the inefficiency of monetary policies ensuing from the interest rate. Moreover, changes in the inflation rate (IFR) do not react to the shocks caused by globalization–liquidity and globalization–interest rate interactions in the long run. Therefore, long-term monetary policies can reduce IFR fluctuations through the interest rate, an outcome which is yielded by the efficiency of monitory policies through the interest rate. In addition, fluctuations in GDP and interest rate do not significantly react to the shocks caused by the interaction between globalization and governmental consumption expenditures in the long run. Thus, the interaction between financial globalization and financial policies will have no effects on fluctuations in GDP and interest rate, and the efficiency of financial policies will be intact.

Iran's economy has been dealing with the problem of high and volatile inflation rates for several decades, and this problem has become more severe in the last few years. In order to control the inflation rate, the monetary policymakers have taken various measures, one of which was the announcement of the implementation of the inflation targeting regime in 2019, which was not very successful in practice. This paper is a desk research and uses the data of reliable statistical institutions of Iran such as Central Bank and Statistical Center of Iran. The purpose of this research is to answer these questions whether there are necessary prerequisites for the implementation of inflation targeting in Iran's economy or not. If such a regime is implemented, according to the statistical evidence, which part should be the priority for inflation control?Examining the preconditions for inflation targeting shows that Iran does not have the preconditions, except for appropriate analytical capabilities such as models necessary to predict the inflation rate and other key variables. Also, the investigation of the inflation structure in Iran's economy and the stylized facts revealed in this paper show that there is no way to reduce the inflation rate in Iran's economy without paying attention to the inflation rate in "food and beverages" and "housing, fuel and light" sectors. Also, due to the recession prevailing in the economy in the past few years, the conduct of contractionary monetary policies faced limitations and the growth rate of liquidity was accommodative, so it is not possible to control the inflation rate only through monetary policies and the fiscal policymaker must also play a role in this area.

This research was conducted to identify the components of satisfaction with service recovery  in the banking industry.

The purpose of this research is in the field of developmental research, which is carried out with a mixed method. The statistical population in the qualitative section is the experts and managers of Iran's banking industry, of which 15 people were selected in a non-random way. The statistical population in the quantitative part includes all customers of the Agricultural Bank in Tehran (unlimited population). Based on this, a sample of 384 people is selected using Morgan's table. The main tool for data collection is a semi-structured in-depth interview and a researcher-made questionnaire. Qualitative data analysis was done with the method of data base theory using MAXQDA software and in the quantitative part with partial least squares method.

Based on the paradigm model obtained in this research, the components related to satisfaction with service recreation in six categories of causal factors (customer-oriented, brand image, communication, evaluation of correct performance and growth and development of services), background conditions (brand culture), phenomenon The main factors (satisfaction with recovery), strategies (organization strategy, marketing, and advertising), intervening conditions (customer anger and environmental factors) and outcomes (brand loyalty, brand trust, customer satisfaction and profit increase) were identified. The results of the quantitative part of the research showed that the model proposed in this research has appropriate validity.

Based on the results obtained in this research, it can be concluded that the level of satisfaction and loyalty of bank customers can be improved by focusing on the components identified in relation to service regeneration.

In order to achieve economic growth, the country's banking network must equip and allocate resources in an optimal way. Although the country's banking system has operated in accordance with the Riba-free banking law, it has not resulted in the predetermined goals. The purpose of this research is to find out whether it is possible to design and implement an optimal Islamic financial structure in the country and what solutions can be offered to improve the existing financial structure in the country. By applying the comparative method and according to the Islamic banking model, it is stated that based on seven indicators of legal infrastructure, financial system regulation and supervision framework, Sharia governance, liquidity infrastructure, information and transparency, consumer and human capital support and knowledge development framework. It can be seen that the current banking system in order to move towards an optimal banking system must improve the parts of the disciplined credit distribution system, comprehensive information infrastructure and consumer support and human resource development, and in order to optimally distribute resources and respond to the needs of people and Companies should use the model of classified participation. The model of classified participation, in comparison with other models presented in past researches, responds to all the needs of individuals and companies, investors and borrowers, and can be implemented according to the existing infrastructure.

One of the most important factors that can affect the investor's behavior in buying life insurance is the level of risk aversion of people. The main purpose of this research is to investigate the effect of financial risk acceptance on the purchase of life insurance policies. The current research is based on the classification of the objective in the category of applied research and based on the nature and method of descriptive research, it is correlational. The statistical population of this research consists of people working in small and medium-sized industrial enterprises (industrial workshops in Tehran), whose number was 796. In order to select the sample from simple random sampling and using Cochran's formula, 384 people were selected as the research sample. The required data was collected with the help of a questionnaire. Using the structural equation modeling technique with the partial least squares approach, the effect of financial risk on the use of term life insurance and life and savings insurance was investigated. Composite reliability values and Cronbach's alpha of the model variables were above 0.7. In addition, the root AVE of financial risk 0.861, term life insurance 0.789 and savings life insurance 0.86 was greater than the correlation between all three variables. Based on this, diagnostic validity was confirmed for all three constructs of the model. The fitting of the structural model was done by R2 and Q2 indices. The R2 value of term life insurance and savings life insurance was equal to 0.280 and 0.215, respectively, and the Q2 index for term life insurance and savings life insurance was equal to 0.154 and 0.144, respectively. GoF criterion was used to check the fit of the overall model, which controls both measurement and structural model parts. Obtaining the GoF value equal to 0.417 shows the strong overall fit of the model. The research results showed that the impact of financial risk on term life insurance and savings life insurance is significant at the 95% confidence level. The impact of financial risk on the use of life insurance was found to be 0.529. Considering that the significance level can be expressed with 95% confidence, financial risk has a positive and significant effect on the use of term life insurance. Also, the impact of financial risk on the use of savings life insurance was found to be 0.464. It can be said with 95% certainty that financial risk has a positive and significant effect on the use of savings life insurance.

The banking system Soundness is very important for maintaining economic, social and political stability and ensuring sustainable development at the national and international levels. Therefore, revealing the factors affecting the health of banks and considering these factors in the design of economic policies is important. Several factors affect the financial health of the banking system at the company level and the country level. which have a different effect depending on the type and nature. In this regard, studies show that the performance and banking system Soundness is largely dependent on the environmental conditions of the macroeconomic environment with contradictory influence. According to this issue, in this study, the uncertain effect of macroeconomic variables and bank-specific factors on the health of the banking system of the Islamic Republic of Iran during the period 2001-2021 was investigated using the panel data method and fixed effects And with the benefit of Eviews software.The results of the survey have shown that corporate governance, economic growth, bank size and quality of supervision have a negative and significant effect on the financial Soundness index of the banking system. In contrast, the uncertainty of macroeconomic variables and banking competition have a positive and significant effect on the financial Soundness index of the banking system.

Stochastic programming has proven to be a powerful modeling tool when an accurate probabilistic description, ie the exact values ​​of system parameters and the specific probability distributions for random variables, is available. However, such information is rarely available in practice. In such a situation, there are two main ways to deal with ambiguities. One through-sample average (SAA) is also known as the Monte Carlo method, where the SAA is constructed from the expected value of the underlying performance using experimental data. The aim of this study was to provide an optimal stock portfolio model by limiting random dominance and reducing absolute risk aversion. The statistical sample of the stock exchange and the type of data collected from that time series are the changes and cumulative changes of the total index of the Tehran Stock Exchange in 1390 to 1400. The stock portfolio is based on information from 50 companies. First, these data are examined, then the desired algorithms are designed and the model is analyzed based on the necessary conditions and tests.Performance is evaluated based on Sharp, Trainer, Sortino, and Omega tests. In the following, the stock portfolio is determined based on the initial assumptions and is modeled and measured based on the companies' returns.

Management accounting as an information center has an impact on various behavioral factors and various behavioral structures. Behavioral factors of management accounting as information providers of this center and managers as major users of information are important. The purpose of this research is to present a model of criticism of individual and social behavior in behavioral management accounting using a qualitative approach (foundation data theory). The data collection tool was a semi-structured interview with experts. For this purpose, in 1401, using the purposeful sampling approach (snowball), in-depth interviews were conducted with 12 experts who had opinions and experience in the field of management accounting. The data of the research was analyzed using the coding method and using the Max Kyoda software. Based on the presented model, the results showed that the most important factors influencing behavioral management accounting are categories such as psychological phases, including cognitive psychology, motivational psychology, and social psychology. The central category in this research is behavioral management accounting at individual, group, organizational and social levels. Two main categories namely managerial factors and the effects of management accounting techniques formed the background conditions. The first category of background conditions is related to project management and risk management. Risk management in the field of behavioral management accounting provides its different levels.

Today, banks, as the most important element of the money market, play a very important role in the country's economy, and considering the importance of bank profitability in different economic conditions and its impact on the economy and society, it is necessary for managers to have the necessary knowledge about the role of this bank. Factors influencing the profitability of this important part of the economy. The present study investigates the effect of the Misery index on the financial performance of banks. The statistical population in this research is all the banks admitted to the Tehran Stock Exchange in the period of 2014-2022. To analyze the research data, multivariable regression models and panel data method with fixed effects have been used. The dependent variable in this research is the financial performance of banks and the independent variable is the indicators of economic distress. Also, the secondary variables used in the present study are bank size, financial leverage, market value to book value and operating income growth. The economic misery index variable has a negative coefficient and a significance level of less than 5%, therefore, the research hypothesis is accepted at the confidence level of 95%. The adjusted coefficient of determination of the model also shows that 88% of the changes are explained by the variables entered in the model. The results of this research showed that the economic distress index has a negative effect on the financial performance of banks. In other words, in the era when the country has a higher economic misery index, the financial performance of banks is affected and decreases. Therefore, controlling inflation and unemployment due to the effect of these variables on most economic sectors should be considered one of the most important goals of the statesmen.

Behavioral reforms can significantly improve tax revenue and GDP, the tax system should be fair and transparent. This means that taxes should be set in proportion to people's income and wealth, and information about tax laws should be available to the public. These behavioral reforms can significantly improve public awareness of tax policies, thereby increasing compliance with tax laws and reducing tax evasion. The purpose of the research is to explain the pattern of improving tax revenue and gross domestic product based on the behavioral reforms of the tax system. In the current research method, after analyzing the theoretical and experimental records, using the qualitative method and in-depth interview on 10 financial managers using the purposeful sampling method and with theoretical sampling, which has reached theoretical saturation, then the information to The results were analyzed using thematic analysis method and a paradigmatic model was created, the research findings showed that the improvement of tax revenue and gross domestic product based on the behavioral reforms of the tax system (including the themes of causal conditions: economic, social and political) Key conditions: tax structure, reducing tax corruption, reforming the tax supervision and enforcement system; strategic conditions: promoting tax culture, reducing tax discrimination and reforming the tax system; intervening conditions: legal reforms and tax policies; background conditions: the level of economic development , the level of tax capability and the establishment of a fair tax system; the conditions of the consequences: increasing production, increasing economic competitiveness and reducing tax corruption) can have an impact.

The present study was conducted with the aim of designing a model of attitudinal factors affecting tax payment using the self-assessment system of taxpayers of the whole country. The research is of a mixed type in terms of the research method, exploratory in terms of the purpose, and applied in terms of the degree of application of the research. Therefore, in the first stage of the research, using a qualitative questionnaire, the main attitudinal factors affecting tax payment were identified and a quantitative (descriptive) questionnaire was designed using content analysis. Using the Cochran formula, the statistical population of this research was considered equal to 384 real taxpayers in Tehran province. The collected data has been analyzed using SPSS22 & Smart-PLS software in the form of descriptive statistics and inferential statistics. The results of the research showed that risk aversion is the norm, ethics, tax justice, perceived risk and obligation to pay taxes; Risk aversion with an impact factor of 0.194, norm with an impact factor of 0.215, ethics with an impact factor of 0.211, tax justice with an impact factor of 0.265, perceived risk with an impact factor of 0.173, obligation to pay taxes with an impact factor of 259 0.0, have a positive effect on paying taxes of taxpayers of the entire country.

Organizational social wear and tear is one of the negative consequences of social life which has heavy costs for organizations and society by creating organizational degeneration and alienation in employees due to unhealthy organizational behaviors. The purpose of this study is structural analysis of social wear management in Iranian government organizations. The research is applied in terms of purpose and descriptive-correlational using structural equation modeling methods. The statistical population of this study consisted of all managers, supervisors and official and contract staff of governmental technical and professional organizations, municipalities, social security and faculty members of universities in East Azerbaijan province and according to Morgan sampling table, 357 people by a simple random sampling method was selected as the sample size. The data collection tool was a researcher-made questionnaire consisting of 50 questions and three dimensions of employee communication, manager communication with employees and communication with the organization and job. The proposed model was tested using confirmatory factor analysis and structural modeling. The final social wear management model in the form of peer communication dimension (value management, attitude and behavior management, employee empowerment, professional ethics development and tolerance and stress strategies), manager relationship with employees (process management, authority management And tasks, career path management and organizational culture management), and organization-job relationship (performance improvement and development, identification, selection and implementation of actions, control and interaction with the organization, and transformational management) were approved. The results of this study indicate that social wear management is first implemented in relation to colleagues, then relationship with the organization and job, and finally the relationship between the manager and employees. Based on the results, suggestions were made on the implementation of social wear management model in government organizations.

This study aims to predict the technical, energy, economic and environmental efficiency of wheat production based on dispersion. Agricultural lands were studied. The study area in this study was all lands under wheat cultivation in the crop year 1399-1400 in Khoy city. They were divided from 5 hectares. Finally, 720 plots of land with a cultivated area of ​​less than 5 hectares were identified and 245 wheat farmers were selected as a sample by random sampling. Technical, economic, energy and environmental efficiency were estimated using the Coating Analysis (DEA) method using DEAP software. To analyze the data, Pearson correlation test and structural equation test were used to predict the effects of scattering on performance. According to the results, in terms of technical efficiency, low-scale arable lands are higher than larger-scale arable lands, but economic, energy and environmental efficiency is more desirable in fields with a higher scale per hectare. there is a significant negative relationship between land dispersion with economic, energy and environmental efficiency, in which there is the most negative relationship between economic efficiency, then environmental efficiency and finally energy efficiency with land dispersion, but between land dispersion with efficiency There is a significant technical positive relationship. Therefore, it can be concluded that the implementation of the agricultural land integration plan can be effective in improving the energy, economic and environmental efficiency of wheat production