فهرست مطالب عبدالمجید آهنگری

The purpose of this study is to analyze the concept of "developed man" and determine the degree to which attention is paid in the Fundamental Transformation Document (FTD) in education in Iran approved in December 2011. This concept has been developed based on the theoretical basics of classical economics on description of "economic man" and also the Engels’s theory on the description of "modern man" and with regard to some of adapted and localized national and Islamic ideas and beliefs. What is meant by "Developed man" in this research is a person whose attitude and opinion has been developed and has the ability to turn the country's resources into wealth and prosperity for the people of society.

The instrument by which one can measure it, is a researcher-made content analysis checklist that involves 25 characteristics for developed human, and its face reliability and validity have been also verified and ranked by subject matter experts. Shannon entropy indices have been used to determine the importance and ranking of developed human components. In order to achieve a valid explanation and transparent results in this study, some important and fundamental concepts and components that were analyzed in the literature reviewing this document and their frequency was determined, were selected, and their frequency was compared with the total frequency of developed human components in the transformation document text.

By use of word-counting the whole text of the Fundamental Transformation Document of education system, it also became evident that only about 1% (113 words out of 10914 words available) of this 64-page document are dedicated to the components of developed human and as a result it can be said that with regard to the weight and importance of the economy and its related issues in the country (such as unemployment, weak attitudes and skills of wealth creation and lack of efforts to increase production and improve public living and poverty alleviation) from the leaders and policymakers viewpoint, especially.

In recent decades, little emphasis and attention has been paid to developed human, and accordingly, it is worthwhile to pay close attention to these components in revision of the Transformation Document text.

This article presents a case study to assess the impact of monetary market shocks on the consumption behavior of urban households across different age groups (elderly, middle-aged, and young cohorts). Utilizing a method developed by Deaton and Paxson (1997) and analyzing cross-sectional household budget data, a pseudo-panel dataset is constructed to examine the intergenerational consumption patterns of individuals born between 1957 and 1992. The findings highlight that the highest magnitude of monetary market shock occurred from 2011 to 2012. It is observed that young households exhibit lower consumption levels compared to other cohorts and experience greater vulnerability to both small and significant adverse shocks in the monetary market. Furthermore, a significant negative shock impacts all age groups, resulting in a convergence of consumption expenditures across cohorts; however, the young cohort experiences the most significant reduction in consumption due to its heightened vulnerability relative to other age groups

The purpose of this study is to investigate the effect of uncertainty in financial markets on real macroeconomic variables with emphasis on the overlapping generation model. In this regard, a new Keynesian Stochastic Dynamic General Equilibrium (DSGE) model involving households, firms, the banking sector and the government has been designed to examine the impact of financial market uncertainty on the real sectors of Iran's macroeconomy. Therefore, in the following, the trend of time series of stock market variables and macroeconomics in Iran during the period 1390 to 1399 and also the correlation and causal relationships between them have been studied. The results show that the more the countries's capital market has a share in the economy, the higher the real per capita income and the lower the inflation rates, and therefore can be due to the optimal allocation of resources and long-term financing of investment. They expected better performance from the economy. Also, the significance of the effect of disruptive traders on the increase of volatility and turbulence is confirmed and the intensity of the impact is considerable; However, due to structural problems in the Iranian economy, the effect of disruptive traders and the behavior of brokers on creating uncertainty in financial markets is not significant compared to other effects and should be addressed in other variables such as economic problems and political disputes.

Regarding the importance of the concept of human development as the main objective of development and consequently, the reduce gender inequality and also, importance of the potential role of women in the process of economic growth and development, over the past few decades, economists and international organizations including the United Nations, have emphasized the status and contribution of women in development process as one of the development criteria. In this research, the status of women in the development process in Islamic countries has been evaluated and compared on the base of 26 selected indicators, using the numerical taxonomy method in 2005 and 2015. The results of the research show that in this period, in the most of Islamic countries, the status of women in development process compared to men has improved, although, the dispersion and inequality among the countries has increased. According to research results, in 2005, women in Qatar and Chad with a development degree of 0.68 and 0.99 and in 2015, in Kazakhstan and Chad, with degree of 0.64 and 1/1, respectively, have the highest and lowest status in development process. By comparing the degree of development of Iran from 0/84 to 0/83 from 2005 to 2015, it can be said that although gender inequality in development in Iran, has slightly reduced, its ranking in among 33 Islamic countries has fallen from 15 to 17. Also, the coefficient of dispersion in the Islamic countries in gender inequality in development has increased from 0.88235 in 2005 to 0.11219 in 2015.

In this study, analysis and identification of oil, gold and currency relations on the trade balance in Iran using the new hybrid approach of fuzzy regression and multi-criteria decision making. For this purpose, five fuzzy regression models FERRARO, M_ESTIMATION, LA_FUZZY, WEIGHTED FUZZY RWGRWSSION and FUZZY_OLS used for this purpose three goodness of fit criteria, in the form of options and indicators of a multi-criteria decision problem as input, were used for the annual data during the period of 1357-1999. TOPSIS decision making models were organized and then the above models were ranked and compared. To run the model, Python 3.9 software is used, and among the above models, the fuzzy weighted model has been introduced as the selected model. According to the results, among the variables of oil, gold and foreign exchange, the exchange rate variable has the most impact on the country's trade balance during the period under review. other results showed that the use of regression approaches with various logics in the design of the error function produces more accurate estimates of the coefficients. The range of minimum and maximum effect of exchange rate on trade balance was extracted as (1.474 and -1.382). These fuzzy cumulative regression coefficients, which are a combination of (regression coefficients, correlation coefficients, entropy, absolute regression coefficients) of variables, show that the priority of influencing the trade balance category is: exchange rate, oil price and then gold price.

In this study, using portfolio theory and the risk content of exports models and risk- weighted comparative advantage (RiskCA), the risk and diversification of Iran's non-oil export portfolio are analyzed. In fact, each of the export commodity sectors is considered as an asset and its variation in the export structure are calculated as the content risk of exports. In this regard, using export data during the period 1988-2019, the diversification index of Iran's non-oil exports has been measured based on the overall difference measures. Also, the risk- weighted comparative advantage is calculated and its relationship with the risk content of exports and export diversification index using nonparametric estimation and semi-parametric and analyzed by Matlab programming. According to the results of this research, the relationship between the degree of export diversification and the risk of the risk- weighted comparative advantage (RiskCA) is U-shaped. This means that if there is a comparative advantage in the safe export sectors of the country, it will choose fully specialized. Exports will specialize in high-risk sectors if the comparative advantage is strong enough. However, in intermediate values of comparative advantage, the export will diversify between risky and risk-free sectors and an optimal combination solution is selected.

In financial markets, risk management is tied to the concept of fluctuations and it is impossible to manage it without knowing why fluctuations occur. Fundamental analysis of fluctuations requires the study of very large forces in the market, and this is very difficult due to the lack of sufficient data, uncertainty about exogenous variables and the time required to study them. In this study, an attempt is made to identify the pattern of uncertainty transfer of variables affecting the long-term turbulence of industrial sector returns on the Tehran Stock Exchange. In this regard, the mixed data model (GARCH-MIDAS) and data of various internal and external variables with daily, monthly and seasonal frequencies in the period 2009-2010 have been used. In the stage of selecting variables, different models, variables affecting the turbulence of the efficiency of the industrial sector in the long run were estimated and the variables that had a significant effect on the transmission of fluctuations to the industrial sector were selected. Among the various domestic and foreign variables, uncertainty due to inflation, exchange rate, gold price and oil price have transmitted turbulence to the industrial sector in the stock exchange and in the long run. In addition, the results of the final model show that inflation is the most effective source of instability in the industrial sector in the Tehran Stock Exchange, which indicates that the capital market is more sensitive to domestic variables. According to the final model estimates, inflation, exchange rate and gold price uncertainty in the short and long term have had a positive and significant effect on industry turbulence. It is estimated

Increasing wage inequality is an important phenomenon in developed and developing countries. Depending on the labor market conditions, wages vary across geographic regions. Identifying the factors affecting wage inequality is essential in policymaking minimum wage and labor supply and demand. Therefore, the purpose of this study was to investigate the factors affecting wage inequality in the Iranian provinces with the spatial econometric approach of combined data over the period 1385-1395. The results indicated the existence of spatial autocorrelation among the studied provinces.Also in this study, the variables of per capita income, total household expenditure, industrial investment, industrial concentration, unemployment rate have been the main explanations of wage inequality among the provinces of Iran and other results show that all variables except Unemployment rate has direct and indirect effects positive and variable unemployment rate has direct and indirect effects negative.

One of the criteria for economic development is the existence of capital markets that can attract investors' confidence through providing high quality financial reports. The purpose of this research is to investigate the simultaneous effect of macroeconomic variables and product market competitiveness on earnings quality. The period under study is from 2006 to 2015 and the sample is 70 companies. For analyzing the data, the algorithm of equations with partial least squares (PLS) and Smart-PLS2 software was used. The results show that the product market competition directly and indirectly (through the mediator of financial performance) has a significant positive effect on the earnings quality, but negatively influences it through the intermediary variable of the capital structure. Also, direct impact is stronger than indirect effect. Other findings suggest that macroeconomic variables from the intermediary path of financial performance have a positive effect, but the mediation of capital structure has a negative impact on the earnings quality. Also, macroeconomic variables have a direct negative relationship with the quality of profit, but this relationship is not significant.

In recent years, electronic banking and the use of electronic payment tools have expanded, and this has led to changes in monetary variables that can have many economic effects. In this regard, in this study, the effect of electronic banking on selected economic variables in Iran has been investigated using modeling and simulation of system dynamics. The designed model includes two parts, monetary and real, which also includes electronic banking. After simulating and validating the model, in the form of designed scenarios, the effects of electronic banking on economic variables are investigated. The results of applying different scenarios showed that the increase of ATMs has reduced the volume of liquidity, price index, capital accumulation and production and the increase of sales terminals has increased the mentioned variables. Simultaneous increase in ATMs and sales terminals also increased liquidity and price index and had no effect on capital accumulation and production. The results also showed that in this case, increasing the volume of legal reserves as a control policy can neutralize some of the effects of these instruments on liquidity.

For the United Nations, the overriding goal is to improve the quality of human life. Accordingly, the Human Development Index has been introduced by this organization as a measure of quality of life. The Human Development Index is a pure composite index that measures the average success of a country on three basic benchmarks of development: health, health, education and economic welfare. In this paper, the human development index (without oil) for the provinces of Iran in 2005, 2010 and 2015 based on the United Nations method. According to the results, the highest and lowest human development indices of provinces in 2005, 2010 and 2015 were 0.733, 0.751 and 0.769 for Tehran province and 0.595, 0.539 and 0.631 for Sistan and Balochistan province, respectively. After Sistan and Baluchistan, the provinces of Kurdistan, North Khorasan, Kohgiluyeh and Boyer Ahmad, and Lorestan have the lowest human development index among Iran’s provinces. The data show that the average human development of provinces in the country has increased by 3% between 2005 and 2010, while it has decreased to 0.5% between 2010 and 2015. Another result of this study is the impact of human development on the economic growth of provinces using Fuzzy Mamdani method. Implementation of the second and third laws of the fuzzy rules has shown the positive impact of human development index on economic growth as the output of the provinces fuzzy system. An examination of the components of human development indicators shows that the most important factor in the slowdown in human development is the negative growth of provincial per capita income between 2005 and 2015. In the meantime, the per capita income of the provinces has fallen by an average of about 20%. Careful examination of the findings shows that the provincial education index is a strong point of provincial human development index as it has increased from 0.577 in 2005 to 0.736 in 2015, which indicates that good developments have taken place in recent years and that education has been constantly improving. Given that the pace of improvement in human development has been modest in the years 2010-2015, it is necessary for national planners to focus on investing in education and health, which are important components of development. Also, to improve the living conditions of the provinces with low human development indexes and more poverty and deprivation, more attention should be paid to investing in education and health in these areas to increase per capita income and employment, which would reduce poverty and deprivation measures that can ultimately lessen regional and inter-provincial inequality in the country. It is also conceivable that during the past three decades the government and development planners have identified various underprivileged and underdeveloped areas in line with the findings of this paper. However, despite the authorities' attention to these areas, no significant change has been observed in the socio-economic status of these provinces, perhaps due to a one-dimensional look at the issue of development and making blind investments in these areas. Another result of this study is the impact of human development on the economic growth of provinces using Fuzzy Mamdani method. According to fuzzy rules designed in MATLAB software, the impact of human development index on economic growth of provinces is determined. Implementation of the second and third laws of fuzzy rules has shown the positive impact of human development index on economic growth as the output of the provinces fuzzy system. Careful examination of the findings shows that there is little to no relationship between human development and economic growth prior to the level of human development, while there is clearly a positive relationship afterwards

Bankruptcy of inernational companies it has roots to violations of auditing and finally the violations is due to professional ethics decline and ignoring the mission of auditing profession as a self-governing profession.Therefore many structures are impressive on professional ethics of auditing, So this research by undrestanding this issue through interpretive structural modeling is insearch for designing a model based on leveling and segregation effective structures on professional ethics of auditing. Statistical society of research included certified public accountants in 2019 that was used purposive sampling for select the sample. The methodology of the qualitative part based on identifying the structures influencing on professional ethics auditing through content analysis of theorical foundotions, empirical background and performing FUZZY-DELPHI analysis with the participation of 20 expert of audit profession as panel members and also in quantitative part with participatopn of 16 expert of audit profession through establishment self-interactive sructural matrix is seeking structural interpretive modeling. The resaults show that the most fundamental structures affecting the professional ethics of auditing are competition in auditing market, the type and power of corporate governance,the private or non private employer,the size of the employer organization,no compromis due to the employer threat to dismissal auditor,the auditor's financial problems and economy fluctutations sucj as rising exchange rate and inflation.The sructures are associated with envionmental and economic indicator.

The global tourism industry, which has invested in many countries for its profits, can be a substitute for countries exporting raw materials. This industry can have various developmental effects, such as currency earnings, re-distribution of income, job creation and economic prosperity and since it is closely related to other industries such as hoteliers, transportation, travel agencies, craftsmen, and restaurateurs. Today tourism is considered as one of the most important components and development indicators, as most countries make special investments in this sector. Due to its historical and natural status, Iran has a good basis for foreign tourism expansion. Issues that will help government officials and planners to maximize their productivity and profitability from foreign tourism is predicting tourist demand for years to come. In this regard, this paper, using the improved Gray Model GM (1, 1), seeks to provide a good prediction of the future tourist demand for Iran. The privileged feature of the GM's (1, 1) improved gray model is that it can be predicted with a very low number of data and in addition has a very low error. The results of the research show that tourism demand is increasing and by 2022 the demand for foreign tourism will reach 17.5 million per year. Also, comparing the results of GM (1, 1) model with ARIMA method indicates a lower error of GM (1, 1) model in predicting the number of foreign tourists. Considering the importance of predicting the tourism demand in planning and the characteristics of the GM model (1, 1) it will be useful, carrying out separate researches on the demand of foreign tourists from different countries. Since tourists in different regions have different cultures and desires, separate studies can be useful in more accurate planning.

Earnings quality is one of the most substantial features of financial reporting, influencing the optimal capital structure. This substantiality probably results from the fact that earning is generally considered as one of the main inputs of valuation models for both financial investors and analysts. This research aims to investigate the simultaneous effect of corporate governance and audit quality on accounting earnings quality, using structural modeling. With a sample of 2006 to 2015 and 700 firm-years, to analyze the data of the research period, structural equation modeling with partial least squares (PLS) approach and Smart-PLS software have been applied. The results of this research indicate that corporate governance and audit quality, directly and indirectly, through the mediating variable of financial performance, have a significant positive effect on the earnings quality; while, through the mediating variable of capital structure, the effect is significantly negative. Furthermore, our findings reveal that the direct impact of corporate governance and audit quality on earnings quality is stronger than their indirect effect.

This article, using the method of continuous wavelet, examines the contagion between the asset markets including housing, stock, currency, gold, and the banking sector in Iran's economy based on the return on assets in the form of co-movement or correlation and causality. For this purpose, annual return data of mentioned assets and bank deposit interest rates have been used between 1991 and 2016. The results of the co-movement and the wavelet phase difference also indicate that in short run, the causal direction is from the exchange rate toward the housing market and from the housing market to the stock market. Also, on the base of results, an increase in the exchange rate and a decrease in the bank's interest rate in the short run are the causes of the increasing of stock market return and in the long run, an increase in the exchange rate would increase the stock return rate. The results also indicate that on the base of co- movement in short run, the increase in the bank interest rate is the cause of reducing of exchange rate The results of this research and obtained relations can be used in policy-making in the housing sector, especially in the field of prices, as well as the foreign exchange market for the correction and control of the exchange rate and the prosperity of the capital market.

In this paper has been paid to evaluation of robustness of financial development’s impact on poverty and inequality with a comparative approach between high- income and Upper middle income countries and low- income and Lower middle income countries. For this purpose a total of 59 countries have been studied during the period of 2000 to 2016 . In order to check the robustness of the result, in one hand, we have reduced during the period 2002 to 2012 and the number of countries to 49 countries and On the other hand, three indices such liquid liability, private sector credit and assets of central Bank as an indicator of financial development is taken into account. The result, in terms of poverty models, indicate that the sign and obtained values of result are sensitive than the kind of selection indices of financial development and robustness of the result than the kind of selection sample. In conjunction with the models estimated on inequality, in terms of sign and meaningful, only the liquid liability is robustness to the selection sample, that is, it shows the positive effect of financial development on reducing inequality and other indicators of financial development not valid. According to results it can be stated that despite the impact of financial development on poverty and inequality, especially among various income groups, amount and the effectiveness is ambiguous and it depends on  the selection indicators of financial development.  

In this research investigates rellative poverty in urban area of Gilan provinces during 2001-2012 Rellative poverty line has been calculated by 50 and 66 percentage of median families’ expenses methods for families who include four persons in this province. Also index of poverty severity and indicator of poverty point have been considered. Two indexes have been calculated by 66 percentage of median families’ expenses method. From the results viewpoint, 50 percentage of median families’ expenses method shows that the rellative poverty line is increased from 10583739 to 68591706 Rial during 2001 to 2012 correspondingly. Other method shows that the rellative poverty line is increased from 13970536 to 90541052 Rial during 2001 to 2012 respectively. Also, the index poverty point is decreased in this method from 32/2 percentage to 29/6 percentage that shows 3 percent reduction of rellative poverty over that times. As result, poverty severity is increased in such a way that the average of family’s income gap index is raised from 15 to 19 percentage of relative poverty line in contrast with indicator poverty point. Additionally, comparing the poverty point callcalatd for the provinces of Iran in 2012 shows us that the poverty point in urban area of Gilan is lower than other provinces of Iran.

The purpose of this paper is investigating the impact green taxes on economic growth and welfare for Iran's economy using New Keynesian small open dynamic stochastic general equilibrium model (DSGE). For this purpose, a DSGE model with different sectors of households, firms, government and foreign sectors of the Iranian economy is calibrated and simulated. According to the draft of sixth five development plan, four scenarios (0.5%, 1%, 1.5% and 2%) are considered for green tax rate. The results of simulation and analysis of impulse response functions of the model show that applying green tax affects on economic growth in the short and long term and also increases welfare in economy of Iran. Assuming different results of impact green taxes on economic growth and welfare determine that If the government's approach is attending to increasing the quality of the environment, emission reduction and accordingly sustainable development and welfare increasing thus it should accept economic output reduction. The results of all four scenarios show that economic output reduction and welfare increasing are very low.

One of the main goals of the economy of each country is to achieve an appropriate economic growth and Prices stability. To achieve these goals, governments employ two important tools, financial and monetary policies. A financial policy in which the level of government tax and spending is determined, and a monetary policy that mainly deals with managing money supply and adjusting interest rates. The financial policy is used by the government of each country while the monetary policy is used by the central bank. In resently years, debates over the relationship between financial and monetary policies have become more important in the economic literature. One of the important goals of fiscal policy makers is to keep the state budget balanced. In the event of a budget deficit, the government may borrow from the central bank or withdraw its deposits in central bank, which means money creation and financial dominance. that can cause inflation. In this situation, if the government can finance the internal deficit and the temporary budget deficit without changing the policy or at the level of prices, then a stable financial policy has been used (Kuncoro et al., 2013, p. 53). On the other hand, the implementation of monetary policy to control of inflation, will increase the rate of interest, and then the future budget deficit will increase due to the financial obligations of the government, which could lead to more money and higher inflation (Baieng and et al., 2006, p. 56). Sargent and Wallace (1981), showed that monetary policy, without coordinating with fiscal policies, could not maintain price stability in the short and in the long run. ó Actually, the macroeconomic goals, such as maintaining the stability of prices and growth of production depend on the proper and accurate monetary and financial policies and the coordination of these policies. In this research, we study the response of monetary policy makers to financial policies, as well as the response of financial policy makers to monetary policies, emphasizing the goal of economic stability, in Iran. The ratio of the amount of liquidity to GDP and the ratio of budget deficit to GDP respectively are considered as criteria of monetary policy and financial policies. we have tried using 1978-2013 time series data and econometric method of auto distributed lag (ARDL) and examines the dynamic relationship between fiscal and monetary policies in the face of changes in macroeconomic variables economy. The results show that the reaction of monetary policy in the face of increasing the ratio of budget deficit to GDP, appears to increase the ratio of liquidity to GDP. Also in the face of increasing the ratio of liquidity to GDP, the fiscal policy makers decrease the ratio of budget deficit to GDP. These results indicate the dominance of fiscal policy on the economy of Iran. Comparing coefficients of the variables of liquidity in financial policy reaction function and budget deficit in monetary policy reaction function shows that sensitivity of monetary policymakers in the face of fiscal policy is more than sensitivity of fiscal policymakers in the face of monetary policy. Therefore, following the increase in budget deficit, which is an instability factor in macroeconomics, the reaction of central bank, may increase inflation and therefore further instability. Other results show positive and significant relationship between oil price, interest rate, government debt to central bank, output gap and RM, inflation, exchange rate and RPB. Also the results show negative and significant relationship between inflation, exchange rate and RM and interest rate, oil price and RPB. Relationship between RPB and theoutput gap is not significant.

The aim of this study was to evaluate the real benefit of the information content of earnings management in firms listed in the Tehran Stock Exchange. The real benefit of the two criteria for measuring the management and production of abnormal discretionary expense is unusual. The regression model was tested using panel data with fixed effects. The results indicated that the information content of interest in the institutions with real earnings management (REM) is significantly lower. the current study play a role in the literature that is related to the consequences of real benefit and how stock prices are at record profits.

This paper examines the impact of financial development and value added on energy consumption in Iran's agriculture and industry sectors , over the period of 1976-2013 by using BAND ARDL, Based on unrestricted error correction model (UECM), (Pesaran, shin and Smith, 2001). In this study was used ratio of credits allocated to agriculture and industry sectors as indicator of financial development. The finding of BAND ARDL are confirming long run relationship among variables and show ,in both sector, financial development and value added growth increase energy consumption. Financial development growth by 1 percent increase energy consumption in industry and agriculture sectors respectively in the 0.05 and 0,025 percent and a 1% increasing in the value added increase energy consumption by as much as 0.31 and 0.62 percent in the aforementioned sectors. Also,the results showed the negative impact of urbanization and liberalization on the energy consumption in agriculture sector and the positive impact of urbanization on the energy consumption in industry sector.

Regional inequality on social and economic grounds is one of the important obstacle in economic development. Thus, one of the main issues for policy making and planning in designing a comprehensive social and economic plan is the balanced development in different regions. The recognition of each region situation in relation to other cases is a necessary factor in decreasing inequalities and the optimal allocation of financial and physical resources to different regions and cities. This paper aims to study the development level in the cities of Khuzestan based on the health care indicators using numerical taxonomy. In this study, 36 health indicators are used to determine and compare the degree of development in the cities of Khuzestan in 2008 and 2013.
Theoretical Framework
Health is one of the forms of human capital that can affect the economic performance for the individuals at the macro level. Usually the healthier people produce more, because due to the mental, emotional and physical aspects, they use technology and tools better and more efficient than others (Currie & Madrian,1999) Bleaky believes that health, has a positive effect on the educational achievements. Similarly, the higher extent of healthy, increases the efficiency of the trained manpower (Lotfalipour Fallahi, & Borji, 2011). The effect of health on the labor supply is ambiguous. On the one hand, healthier people have higher productivity and thus the higher wages. The increase in income, leads to greater incentives to supply more labor (the substitution effect). On the other hand, the increase in income may motivate more leisure and may reduce the labor supply, accordingly(the income effect).If the income effect dominates the substitution effect, the economic growth will reduce (Suhrcke et al., 2005).
The method of this study is descriptive and analytical while using the numerical taxonomy technique. the geographic scope of the study is the cities of Khuzestan in Iran. the statistical and the data collection techniques are the library and the tables of formal reports. The numerical taxonomy technique was first suggested by Anderson in 1763 and later in 1968 was considered by Hellwing as a method for ranking and determining the development degree of different nations. This is an efficient method for the ranking, classification, and the comparison of countries and different areas taking their development degree into account along with dividing a certain set into relatively heterogeneous (Bidabadi,1983) .The performance steps are as follows: 1. The constitution of data matrix and the calculation of the average and the standard deviation of every column
2. The constitution of standards matrix for the elimination of different units and their replacement with a single unit
3. The calculation of composite distances between areas
4. Determination of the homogeneous areas
5. Determining the model or paradigm of areas and grading the development level of areas
. The setting consisted of 20 cities in .Khuzestan The status of these cities was investigated using 36 indicators of health care in terms of the level of development and accessibility by the numerical taxonomy technique in 2018 and 2013. The indicators were selected based on the literature review.
The results show that based on the health care indicators, in 2008, the cities of Behbahan and Ramshir, with the coefficients development degree of 0/5885 and 1/0083 were the most developed and the most undeveloped cities respectively while in 2013, the cities of Behbahan and Mahshahr¡ with the coefficients development degree of 0/7235 and 0/9742, were the most developed and the most undeveloped cities accordingly. Also, according to the results in 2008 , Behbahan, Ramhormoz, Ahvaz, Abadan, Shooshtar, Dashte Azadegan, and Baghmalek were above the development border (0/8157) while, Andimeshk, Hendijan, Mahshahr, Dezful, Masjedsolaiman, Shoosh, Omidieh. Khorramshahr, Shadegan, Izeh, Gotvand and Ramshir were below this line. In 2013, Behbahan, Lali, Ramhormoz, Baghmalek , Dashte Azadegan, Ahvaz, Masjeds Solaiman, Hendijan, Dezful, Shooshtar and Andimeshk were above the development border (0/8557) and Omidieh ,Ramshir, Abadan,Gotvand, Shoosh, Izeh, Khorramshahr, , Shadegan and Mahshahr were below the development border. Besides the results show the decrease of inequality between 2008 and 2013.
Suggestions: 1-According to the condition of cities of Omidiyeh, Abadan, Gotvand, Shush, Ize, Khoramshahr, Shadegan and Mahshahr in 2013, it is necessary that theauthorities bring balance to the cities of Khuzestan regarding the allocation of health care facilities, especially in Mahshahr that which is the most deprived city in 2013.
2-Since the cities of Izeh, Mahshahr, Khoramshahr, Shadegan, Shush and Hendijan , were undeveloped in both years and got relatively worse in 2013, the policies of the allocation of health facilities in Khuzestan, needs to be modified. to avoide a prolonged and more backwardness of these cities
3-Khoramshahr has suffered from the most damage during the war, in addition to being in the undeveloped group in both years, 2008 and 2013, due to the social and political, reasons and values, thus it is necessary that the authorities pay special attention to the allocation of health facilities to this city.

The oil revenue in terms of its situation in the GDP and its share in the budget and foreign exchange resources of the Iranian economy is very important. The dependence of government budget to oil revenue and its fluctuations is pointed out by many researchers as the main cause of inflation. The effect of fluctuations in oil revenues on core inflation is evaluated using VARX approach. Results show that, besides a significant positive effect of the permanent (smoothed or long-run) component, there is also a significant positive effect of cyclical component of oil revenues on core inflation. Subsequently, if the government purchases only the smoothed part of oil revenue and discard the transitory part, the core inflation could be significantly reduced.

One of the essential components of economic development and welfare is the security. Security is a source of psychological welfare. Moreover, security lives and property, the welfare of illusion and failure to attract investment and promote instrument market. Therefore the purpose of this study was to estimate the index of crime in Iran using the fuzzy approach during the period. variables of poverty and unemployment rate using as causal factor so of crime in order to estimate the index of crime. For estimates the poverty index, Gini coefficient, inflation and per capita income are used as input variable. The results of this study show that the index of crime have been fluctuating in some years but in recently years the trend index of Crime has been upward and follows the poverty index significantly. Crime index shows the lowest crime took place between 1978 and 1980, then increased until 1997, but has faced with slight fluctuation. It has rising again since 1997 and reached the highest level in 2011. In the years 2009 to 2011, because of the recession and sharp decline in economic growth, poverty index and crime index have faced with highest level.

In view of historical experiences and theorical studies، economic structural changes can effect economic growth through improving utilization of resources along with the main factors، i. e. capital and labour. This paper studies the role of economic structural changes using the share of manufacturing sector in GDP and in total export، as well as the ratio of labour productivity in manufacturing sector to agriculture sector. The results showed that the share of manufacturing sector in GDP and in total export، have negative affects on economic growth. These results are consistent with of historical experiments in industrialized and new industrialized countries. The results also showed that the ratio of labour productivity in manufacturing sector to agriculture sector has a positive affect on economic growth in Iran.