جستجوی مقالات مرتبط با کلیدواژه « تحلیل عاملی تاییدی » در نشریات گروه « اقتصاد »

The purpose of this research is to explain and validate the effective factors in the tax audit quality improvement model. Since an important part of each country's macro decision-making is budget information and its related resources, and also a major part of social inequalities is caused by the lack of transparency in incomes and income gap, therefore identifying the factors that improve the quality model of tax audit And the evaluation of their relations can be a step in the direction of helping to fully secure the spending credits of the government's general budget, providing and increasing stable incomes, promoting tax justice and improving the structure of income distribution, helping the country's growth and development and realizing social justice. . The current research is an applied research. The data collection for the process of testing the designed model was done through a questionnaire and according to the categories obtained from the subsets of the main categories, and to measure the validity of the designed model from the structural equation model (analysis of quantitative data through confirmatory factor analysis ) and to test the hypotheses, PLS and SPSS software were used to analyze the correlation between variables and other tests. The findings of the research showed that the causal factors affecting the improvement of the tax audit quality model have a positive and significant effect on the central phenomenon categories affecting the improvement of the tax audit quality model. Also, the findings showed that the categories of the central phenomenon, background and intervening factors effective on the improvement of the tax audit quality model have a positive and significant effect on the strategic factors effective on the improvement of the tax audit quality model. Also, the findings showed that strategic factors have a positive and significant effect on the results.

The current study is descriptive-survey research that was conducted with the aim of investigating the potential of blockchain in realizing tax revenues in Iran. The statistical population of this study consists of the employees of the General Department of Tax Affairs of Fars, which number is equal to 110 people. According to the Morgan's table, the sample size was determined to be 86 males. Due to the possibility of some questionnaires being unusable, 95 questionnaires were distributed by simple random sampling, of which 88 questionnaires were returned. Also, in order to prioritize the indicators, the opinions of seven experts were used. In order to reach the donation of the research, first by reviewing the theoretical research literature, fifteen primary indicators were identified as the potentials of blockchain in realizing tax revenues; Then, using the binomial distribution technique, eight indicators were determined as the most important potentials of blockchain in realizing tax revenues, and seven indicators were eliminated. In the next step, the fit of the proposed model was confirmed through confirmatory factor analysis. Finally, using the OPA technique, indicators were prioritized; based on this, the indicators of  increasing trust in the tax system, non-manipulation, speeding up the tax collection mechanism, no need for third party intervention and approval, higher flexibility than current systems, higher encryption, saving and maintaining all transactions and viewing transactions as "on the spot" ranked one to eight respectively.

One of the barriers to people's health is following past behaviors and not changing habits based on past and current preferences and ignoring the future. Therefore, the main purpose of the present study is to investigate factor analysis of health biases related to people using behavioral economics approach. For this purpose, the data of the present study was collected through a questionnaire developed by the researcher and convenience sampling from faculty members and staff of Ilam University. The initial reliability of the questions related to health biases was measured based on the Cronbach's alpha criterion, and the result was 0.77. The results of exploratory and confirmatory factor analysis showed that eight dimensions of health biases are important reflections of people's biased beliefs during daily decisions regarding nutrition, physical activity, treatment, treatment cost and treatment period. Exploratory factor analysis showed that 8 factors explain about 72.55% of the changes in health biases. Also, the examination of the fit indices of the confirmatory factor analysis model showed that the eight-factor model has a good fit with the data. . People's health biases in the form of 8 main dimensions were named as follows:  impatience in nutrition, oversimplification in nutrition, presentism in physical activity, ignoring the cost of staying healthy, willingness to pay for immediate treatment, procrastination in emotional treatment, naivety about the treatment period and indiscretion in treatment. The results of the present study can help health activists (researchers, decision-makers, planners, etc.) to explain the biases of behavioral economics to informing new concepts of health

Today one of the basic conditions for economic development in one country, is the high performance of energy sources used in different sections of the country economy. When the efficiency is raised, one of essential requirements is benefit from technologies and equipments with higher technical and performance specifications, and removing economic barriers or improving economic policies, in order to achieve as higher efficiency as possible in energy consumption. Considering that close to half of the our country energy consumption accounted for households and this sector is the largest consumer of energy in the country, and considering the importance of the issue of energy consumption, in this study we decided to analyze and scrutiny the phenomenon of energy efficiency in the household sector, and to achieve accurate and scientific analysis in this area based on expert opinion data, using structural equations modeling technique in LISREL. Based on the result of the model, economic policies (price and none price) has relatively more importance than the technical and technological solutions to the problem of improving energy efficiency in the household sector, as well as important and effective indices of each of these factors are extracted and identified. According to it, "levy a tax on energy consumption" among economic policies, and indicators of "e-government infrastructure development", "development of smart counters and Equipments WARNING energy consumption in homes" and "development of vernacular architecture patterns adapted to climatic conditions in different regions of the country" in connection with Technical foctors, have the greatest impact on energy efficiency in the mentioned sector. However, if the relationship identified for both the economic policies and technical-technological factors with the dependent variable "performance" was not acceptable very good, this matter can indicate this fact that there are other variables and factors that are influencing and can have a great role to play. Among these factors it can be addressed the socio-cultural factors and insights and norms of society which can be a help to aggravate the problem of inefficiency in energy use.

This article aims to use structural equations modeling of competitiveness at headquarters of insurance companies in Tehran. Based on the findings of literature review، the major factors affecting on competitiveness are identified. They are classified into environmental، intra-organizational and perceptive factors. The relationship between new structure and major factors affecting on competitiveness are examined using structural equation modeling. A questionnaire is designed in order to collect the required data from insurance companies located in Tehran. The total of 138 experts of insurance companies are randomly selected to fill up the questionnaire. LISREL software has been applied for statistical analysis. The findings of this article confirm that the three important factors which effect competitiveness are respectively ranked as follows: the perceptive، intra-organizational and environmental factors