جستجوی مقالات مرتبط با کلیدواژه « structural equation modeling » در نشریات گروه « اقتصاد »

Since supply chain risks are intertwined, a resilient approach to reduce risk can moderate supply chain risks. The current research was conducted with the aim of determining the causal and structural relationships between the factors influencing the supply chain risk management based on resilience using a mixed (qualitative-quantitative) approach. For this purpose, we used the multi-grounded theory method to identify the influencing factors, the interpretive structural modeling method to determine the relationships, and the structural equation modeling method to test the significance of the relationships. In the first part, the relationships between the influential factors were identified with the judgment of 17 experts and a structural interpretative model was obtained.then, with the data obtained from the number of 350 managers and experts of Iran's National Oil Products Distribution Company, the validity of the relationships determined in the ISM model was evaluated using the SEM method.the findings showed that supply chain risks, while influencing each other, affect resilience factors in the second level of the model. Therefore, resilience factors are affected by risks and react to control them, and this issue can lead to the achievement of supply chain risk management goals at the first level of the model.

As technological advancements drive economic development and energy diversification, reliance on electricity has steadily increased. With the residential sector being a major electricity consumer, understanding the behavioral patterns of this group is crucial for managing electricity consumption and mitigating pollution associated with power generation. The main purpose of this study is to evaluate household electricity consumption behavior alongside its determining economic factors based on Theory of Planned Behavior (TPB).In this framework, the relationship between electricity pricing and socio-demographic factors with saving intention is examined to assess the intention of households to conserve electricity and explain their saving behaviors. To test the research hypothesis regarding the significant and dominant effect of behavioral factors on household electricity consumption, structural equations are employed. Research data is gathered through a field study involving 405 subjects (based on Cochran-Orcutt statistics) from residential electricity customers in Mazandaran Province of Iran. According to the results, the path coefficients for attitude, perceived behavioral control, and subjective norm were estimated to be 0.442, 0.323, and 0.128, respectively. Notably, the path coefficient for electricity price was estimated to be 0.121 (lower than subjective norm), indicating a significant but less influential role compared to behavioral factors. Additionally, the path coefficient for electricity saving intention was estimated to be 0.617, again highlighting the substantial importance of behavioral factors in electricity consumption. Based on the findings of this research, it is recommended that policymakers consider behavioral factors alongside pricing measures to control electricity consumption. For instance, in the framework of nudge approach, designing bills based on behavioral patterns and sending monthly and quarterly reports to compare the consumption of residents with their neighbors can have a significant effect on reducing electricity consumption. This approach not only contributes to resource and environmental conservation but also mitigates the adverse income distribution effects stemming from electricity price hikes.

Science and technology parks play a key role in Research and Innovation Strategies for Smart Specialization, policy tool for technology diffusion through entrepreneurship and for knowledge economy. Purpose of this study was to identify the role of science and technology parks in order to creating innovation ecosystem. The research method was mixed. In qualitative section, the statistical population consisted of experts in the fields of academia, industry and government. Participants were selected by purposive sampling from 20 participants. In quantitative section, population consisted of 440 individuals who were among the middle and executive managers of four domains of university, industry, government and intermediary institutions that were selected by stratified random sampling method. The sample size was 205 using Cochran formula. Data were collected in the qualitative section by semi-structured interview method and in the quantitative section by a researcher-made questionnaire. The thematic analysis method was used for qualitative data analysis and partial least squares method was used for quantitative data analysis. These factors explained about 90 percent of the changes in the innovation ecosystem. The results showed that the roles of science and technology parks in the ecosystem of university, industry, and government are three supportive, mediator and capacity building roles.

Introduction :

In recent times, the mounting debt of municipalities in various countries, including the United States, China, Japan, Spain, and Mexico, has become a pressing concern for policymakers and researchers. The unrestricted expansion of debt in these countries has imposed significant repayment pressure on municipalities, raising the specter of a potential debt crisis. While local borrowing plays a central role in decentralized financial systems, the imprudent use of local debt can disrupt the provision of essential public services at the local level and, more critically, exert adverse effects on macroeconomic stability. Evidence from public and social media indicates that the escalating scale of municipal debt in Tehran has garnered the attention and concern of policymakers, researchers, and various segments of society due to the potential consequences associated with this issue. At present, the total accumulated debt of Tehran municipality stands at 85 thousand billion tomans, and there are apprehensions that if the current trend of debt accumulation persists, Tehran municipality may face default, leading not only to a downgrade in its credit rating but also to difficulties in obtaining financing from the capital or money markets. The substantial level of debt held by Tehran municipality, coupled with its annual profits, and the lack of clarity regarding the precise amount of debt and a high number of unrecorded debts, have led to different figures being reported by the media and other institutions while estimating the overall debt amount. In this context, the implementation of an effective debt management system within Tehran municipality can play a vital role in enhancing financial management and improving the debt situation. The key challenge lies in devising a legal and practical framework that allows Tehran municipality to maintain the necessary flexibility in delivering optimal services while ensuring financial discipline during both economic stability and times of crisis. To address these concerns, this study aims to answer the following questions:What is the current status of debt management in Tehran municipality?What constitutes an appropriate model for debt management in Tehran municipality?What are the dimensions, components, and indicators involved in debt management within Tehran municipality?To achieve this, we examine debt management mechanisms within the framework of public financial management systems adopted by municipalities worldwide and, based on that, propose a comprehensive framework for debt management specifically tailored to Tehran municipality.

The present study adopts a descriptive and survey research design, focusing on applied research objectives. The initial research framework was developed through an extensive literature review, encompassing municipal experiences, relevant institutions, books, articles, and scientific publications. Subsequently, the researchers adapted the initial model, considering Iranian municipalities’ activities and specific environmental and control characteristics. The final model was established following consultation with experts, and a research questionnaire was then prepared. The quantitative stage targeted a statistical population comprising managers with extensive experience in finance, accounting, and budget departments at Tehran Municipality. Priority was given to experts with educational backgrounds in finance, accounting, or related fields, and participants were predominantly managers and deputies ranked between 5 to 15 or higher, with over a decade of experience in their respective positions, particularly in finance, accounting, and treasury roles. The questionnaire was distributed online through the snowball method, employing a five-point Likert scale, and respondents were also invited to complete the questionnaire via telephone calls. A total of 103 valid questionnaires were collected. The face and content validity of the questionnaire were assessed through input from professors and subject matter experts. Additionally, the researchers utilized the PLS software to assess construct validity, determining factor loadings. The questionnaire’s reliability was assessed using Cronbach’s alpha coefficient, confirming the reliability values, combined reliability, and extracted variance of the research constructs. Furthermore, divergent validity was evaluated following Fornell and Larcker’s approach, supporting the confirmation of the research model.

The data analysis in this study encompasses two primary phases: descriptive and inferential. In the descriptive phase, mean and standard deviation were computed for interval variables. In the inferential analysis, the distribution of variables was first examined using the Kolmogorov-Smirnov test. Due to the non-normality of the data, the Wilcoxon test was employed to compare the current and desired situations. Furthermore, structural equation modeling using smartPLS software was utilized to test the research hypotheses. The results of these tests indicated that the investigated variables had a significant value (sig) below 0.05, confirming the non-normality of the data. The Wilcoxon test was also employed to compare the existing state of debt management in Tehran Municipality with the desired state. The findings revealed a significant difference between the current and desirable situations of debt management, highlighting a gap between the two. Subsequently, the model derived from the qualitative phase was examined to fit. In this regard, the standard beta values (factor loadings) of each extracted category were individually assessed using PLS software. Weak factor loadings (below 0.7) were eliminated to finalize the model. In this study, all factor loadings exceeded 0.9, indicating strong relationships between the variables. Moreover, the coefficients representing the main paths demonstrated the high intensity of the relationship between each component and the endogenous variable (debt management), with values above 0.9 for all paths. The developed model underscores that debt management is a multifaceted issue intertwined with various departments and operations within the organization, like planning and budgeting, auditing, finance, treasury, and legal affairs. Its effectiveness relies on the integration and coordination of organizational policies and strategies.

The aim of this study was to propose a debt management framework for Tehran Municipality. To achieve this, the debt governance systems and frameworks employed by municipalities worldwide were examined, leading to the development of an initial framework. A questionnaire was subsequently administered to financial managers within Tehran Municipality to assess the current and desired state of debt management. The analysis of the results revealed a significant gap between the existing debt management system in Tehran municipality and the desired ideal state. In order to bridge this gap, a comprehensive framework for debt management was proposed. This model encompasses five key dimensions, namely the formulation of laws and regulations, financial and budgetary policy formulation, strategic planning formulation and implementation, accounting and financial reporting, and financial and budgetary supervision. Each dimension includes various components that play a vital role in effective debt management. In terms of legislation, incorporating global experiences, the necessary legal provisions were identified to restrict and systematize urban debts. These provisions encompass requirements related to debt creation, utilization, settlement, and financing structure. Another crucial dimension is financial and budgetary policy, which involves policies to prevent budget deficits through debt, defining financial crisis situations, credit risk management, transparency in financial operations, and coordination of financial and budgetary policies. Furthermore, the formulation and implementation of a strategic debt management plan are essential aspects affecting municipal debt management. This requires the development of long-term financial plans and investment plans, along with the implementation of debt management strategies. In terms of accounting, establishing a debt management database utilizing information technology, cash flow forecasting, cash management, reporting, debt record-keeping, and debt forecasting are crucial considerations. Lastly, functional monitoring of municipal debts, including financial and budgetary monitoring, forms another important aspect of debt management requirements. Drawing on the successful experiences of the World Bank (2013) in municipal debt management, it is evident that effective debt governance goes beyond restrictive laws and regulations and entails a well-balanced decentralized financial design that encompasses various aspects, including long-term planning, administrative and organizational structures, accounting and reporting mechanisms, and monitoring mechanisms. In conclusion, the approach adopted in this study aligns with the comprehensive approach advocated by the World Bank, emphasizing the need for a holistic and integrated framework for debt management in municipalities.

A look at the weaknesses and shortcomings of the country's tax system shows that the evolution of the tax system has always been a very important issue for government and private sector activists.
The main purpose of this article is to investigate the impact of national media on the development of tax culture. The research is considered to be a quantitative research in terms of practical purpose. The statistical population of this study is all tax payers at the level of Tehran city offices, a sample of which was randomly selected using Cochran's formula. The data analysis method of this study is focused on structural equation modeling. The findings from the analysis of research data show that the influence of national media on the development of tax culture includes three areas of social responsibility (two dimensions), media function (four dimensions) and contextual factors (four dimensions) and the effect of national media on the development of tax culture in All three areas are significant. Considering the influence of different dimensions of national media on tax culture, it can be a way for policymakers and rulers to accelerate the development of tax culture and, accordingly, the implementation of other development indicators.

shadow economy is an integral part of the economic structure of any country, which is always more common in countries with lower levels of development than in developedones. A relatively large size of shadow economy will have many negative effects on the economy as a whole because it absorbs resources and labor from the formal economy, limits public resourcesandthe effectiveness of policies, and distorts official statistics, as well as competition. It will increase unfair competition against official companies that follow the rules. Therefore, in order to prevent, identify and deal with this phenomenon, the government must bear the costs. Considering that increasing military expenditures with the security it creates inside each country causes the injection of domestic and foreign capital into official sectors of the economy and increases employment and GDP, as a result of the security caused by increased costs in the military sector social order, economic prosperity, peace of society, increasing creativity and innovation, progress and development of society, access to modern and advanced facilities and equipment, and finally reducing economic crime and underground and shadow activities in the country will happen.During the period under review, shadow economy as a percentage of GDP in Iran has an upward trend with relatively low ups and downs and during this 35-year period has an average of 19.31 percent and the variable of military spending as Percentage of GDP has a negative and significant effect on the shadow economy in the period under study, ie for each unit of increase in military spending shadow economy decreases by 0.134 percent.

In this research, the structural equation modeling approach based on partial least squares and multiple index pattern - multiple causes and SMART PLS software has been used to investigate the effect of military spending on shadow economy in Iran during the period 1981 to 2015.Multiple Index Pattern - Multiple causes, which include observed model variables and latent shadow economy variable, take the form of two equations. In the first equation, the relational relationship of shadow economy and its causes are explained and in the second equation, how the indicators are affected by the volume of shadow economy is specified. Therefore, the multiple index model - multiple causes has two parts: structural model and measurement model. The mathematical formulation of the template is as follows:(1) (2) η: hidden variable (shadow economy); X: vector (q × 1) causes in the structural model; Y: Vector (p × 1) of indicators in the measurement model; λ: (p × 1) coefficient matrix in the measurement model; γ: (q × 1) The cause coefficient matrix in the structural equation v: error in the structural model and 𝜀: a vector (p × 1) measurement error in YThe regression form of the structural equation is:The regression form of the measurement equation is as follows:(4)As can be seen in the structural equation and the measurement equation, the variables of military expenditure (me), effective tax rate (etax), formal market exchange rate (racmi), black market exchange rate (unracmi), economy openness (open), Revenues from natural resources (oilindex) and government size (gov) as the reasons for measuring the shadow economy as well as the variables energy consumption (energy), money demand (dmoney) and employment (employ) as the effects of the shadow economy have been selected to estimate the model.

According to the results of this study, the signs of coefficients of exchange rate variables in the formal market, government size, effective tax rate, income from natural resources, military expenditures and the openness index of the economy in the study model are statistically significant and coefficient signs are consistent with theoretical predictions. Also, the estimated values of parameters in the studied model show that among the indicators reflecting the effects of shadow economy, the effect of shadow economy on energy consumption and money demand is positive and is as expected. 

The results of the analysis showed that increasing military spending to create the necessary infrastructure for the production of military equipment in the country instead of buying it from abroad, while reducing the country's military dependence on the world military powers, creates employmentand economic prosperity, increases national income and reduces unconventional and shady activities. Of course, it should be noted that although military power is a factor in ensuring internal security and reducing external threats, due to budget constraints, unconventional increase in military spending and replacing it with other public sectors spending such as education, health, etc. is an obstacleFor Optimal allocation of income to economic and social investments, which will have adverse consequences. In addition, official exchange rate, income from natural resources, economy openness index, black market exchange rate, government volume and effective tax rate are among the factors affecting shadow economy in Iran, among which the variable of income from natural resources has the most effecton the expansion of shadow economy. shadow economy has also affected energy consumption, money demand and employment, which have a greater impact on employment as a whole than on the other two variables. Therefore it is suggested:1- Organizing a business environment with the aim of directing activities in the field of informal economy to the formal sector of the economy and increasing economic transparency 2- Explaining the effect of military spending on security and life of citizens to motivate tax payments and prevent the spread of shadow economy.3- More control on the budget, especially the military budget to prevent possible abuses. 4-Based on results, increasing liquidity results in inflation which itself brings forth shadow economy. Implementing appropriate monetary policies as well as financial order can prevent inflation and its detrimental consequences.

Purpose of the present study is to estimate the fiscal illusion index, using Multiple Indicators Multiple Causes (MIMIC) model, using longitudinal data during the period of 2001 to 2021, for 31 provinces of Iran country. The results indicate that the most important causal variables of fiscal illusion index are educational costs and tax burden (with a negative effect) and economic participation rate (with a positive effect), and the most important indicators of fiscal illusion were Herfindahl index (with a negative coefficient), budget deficit, inflation rate, indirect tax ratio, real effective exchange rate and Oil revenue (with a positive coefficient) (and all are statistically significant). Also, the results showed that the average value of the estimated fiscal illusion index, among of the provinces, the lowest average value belongs to Khorasan Shomali and the highest value belongs to Khozestan province. Furthermore, the lowest average value of fiscal illusion index in the country level belongs to 2001 & 2002 and the highest is in 2021.

The importance of employment from the economic, political and social dimensions, especially in rural areas, has caused policymakers to pay more attention to the provision of facilities and human capital in order to develop entrepreneurship in economic activities, with an emphasis on raising the income of the low- and middle-income classes, in paragraph one of the resistance economy policies. to be placed Based on this, the Barkat Foundation started microcredits necessary for the establishment of employment and its development in rural areas in order to increase welfare since 2017. The research method of the current study is descriptive-analytical, and in order to answer the question, has microcredit had an effect on social welfare in rural areas? has been compiled. In this regard, the five main components of social welfare, including investment environment, economic quality, social capital, health and personal freedom and safety, were identified by experts and specialists based on the Delphi and consolidated methods and categorized into 30 items. Then the validity of the questionnaire was confirmed by elites and experts and its reliability was confirmed by Cronbach's alpha coefficient. In order to verify the research model, the structural equation model was used. By using the structural equation model and with the help of first and second order confirmatory factor analysis, the validity of the main model and the research questions were tested. The research results indicate that the fit of the model was good and acceptable. Also, based on the t-test, the effectiveness of microcredits on each of the components of social welfare was confirmed.

Studies show that Takaful insurance has not been offered in Iran along with conventional insurance. Accordingly, due to the non-provision of Takaful insurance by insurance companies, this article examines the reasons for not accepting Takaful insurance in these companies from the perspective of the organization's readiness indicators. Accordingly, the purpose of this study was to develop a model for accepting Takaful insurance in the country's insurance companies in terms of organizational readiness indicators based on the ISM-SEM combination. In order to collect data, two questionnaires were used. The first questionnaire was used to determine the relationships between the components of Takaful insurance acceptance in insurance companies. The second questionnaire was used to test the developed model. The questionnaires used after determining the validity and reliability were distributed among the members of the statistical sample. The research findings in the structural-interpretive modeling section show that the system is considered as the most effective indicator of organizational readiness and employees as the most effective indicator of organizational readiness. Other indicators as communication indicators have less impact and effectiveness than these two indicators. Also, the results of structural modeling have shown the confirmation of the effectiveness and effectiveness of the relationship between the indicators of organizational readiness and the approval of the developed model. The results show that by focusing on effective indicators such as the system, effective indicators can be improved to increase the organization's readiness to accept Takaful insurance.

Science and technology parks play a key role in Research and Innovation Strategies for Smart Specialization, policy tool for technology diffusion through entrepreneurship and for knowledge economy. Purpose of this study was to identify the role of science and technology parks in order to creating innovation ecosystem. The research method was mixed. In qualitative section, the statistical population consisted of experts in the fields of academia, industry and government. Participants were selected by purposive sampling from 20 participants. In quantitative section, population consisted of 440 individuals who were among the middle and executive managers of four domains of university, industry, government and intermediary institutions that were selected by stratified random sampling method. The sample size was 205 using Cochran formula. Data were collected in the qualitative section by semi-structured interview method and in the quantitative section by a researcher-made questionnaire. The thematic analysis method was used for qualitative data analysis and partial least squares method was used for quantitative data analysis. These factors explained about 90 percent of the changes in the innovation ecosystem. The results showed that the roles of science and technology parks in the ecosystem of university, industry, and government are three supportive, mediator and capacity building roles.

Given the breadth and diversity of the structure of Islamic securities (Sukuk) that can be issued, determining the factors influencing the selection of the appropriate structure of Sukuk, is one of the main issues in the debt market; Therefore, the purpose of this study is to identify and prioritize the effective components in determining the appropriate structure of Sukuk to finance the different needs of the public and private sectors. This research is applied from the perspective of purpose and from the perspective of descriptive nature of survey and structural equation modeling method has been used to identify and prioritize effective components. The research sample was selected from experts in the field of capital market financing and the research data was collected using a questionnaire. The effective components approved by the experts are divided into five main categories, including the components related to (1) Originator, (2) Underlying assets and benefits, (3) Issuance bodies, (4) structuring and (5) the religious issues. The results show that among the five main components, the component related to underlying assets and benefits has the most impact and the component related to the issuance bodies has the least impact on the decision of the originators in choosing the appropriate structure of sukuk.

Money Laundering (ML) reduces the confidence of investors to the financial market, worsen political instability and deviates resources allocation to unproductive sectors by weakening of financial institutions credit. In the ML, illegal resources are entered into the legal economy secretly and outside formal control whereby it has hidden nature. The aim of this paper is to study the different sizes ML and its changes in Iranian economy in the context of latent variables literature using Partial Least Squares Structural Equation Modeling (PLS-SEM) over the period 1360 to 1396. According to the results from paper firstly, drug trafficking and theft crimes have a positive and significant effect on ML trend. Besides that, economic conditions influence an individual’s motivation to enter illegal activities. Secondly, ML growth is associated with decreasing economic growth and increasing the volume of cash that waste economic stability. Thirdly, ML has an upward trend which based on it can be anticipated that in spite of crimes growth, especially drug trafficking, the increasing trend of ML will continue.

Worn-out tissue is one of the important issues in public policy making, which has brought many consistent pursuits and interests during the past two decades in theoretical and practical fields (Samiei & Sayafzadeh, 2016). The urban ecological environment provides people with clean water resources and a comfortable living environment, both of which are the foundation of urban economic, social, and cultural development (Li et al., 2018). Hence, the presence of environmental contaminants, waste emissions, and noise pollution in these areas are threatening the comfort of the residents. This type of tissue, which can be found widely in different areas of around holy shrine in city of Mashhad, can cause a lot of damage and financial losses at the time of accidents. In addition, residence and work efficiency in this type of urban tissue have never had the desired performance. Thus, the importance and necessity of developing the economy of Mashhad through improvement and revitalization of the worn-out urban tissues surrounding the Holy Shrine of Imam Reza are such that the acceleration of the operational process of this project is one of the main concerns of the local and national authorities as well as all the related executive organizations who are in agreement on this issue. The national and super-national consequences of running this huge project along with the necessity of offering the desired services to the pilgrims of Imam Reza and the residents of the region have made the role of all the related organs and their direct presence in performing the predicted plans inevitable (Farhadian, 2015). Addressing this issue as a deep renovation reduces energy consumption level compared to pre-renovation levels both in the short term and the long term, typically by more than 60%, because the European concept of deep renovation has been adopted by the Global Building Performance Network (Femenías et al., 2018).
Sustainable urban development is one of the most important challenges that humanity faces in the 21st century, which has called the attention of thinkers in various fields of study, especially the urban economy in relation to the worn-out tissues and its consequences. This article aims at presenting a local model of sustainable urban development for the Samen area of ​​Mashhad to study the relationship between the indices of identifying the worn-out texture and sustainable urban development indices using structural equation modeling. Mashhad as the second religious macro-city in the world has faced many problems in terms of its worn-out and sustainable tissues, as well as the access to services and resources, and with the huge presence of the population of pilgrims, the urban economy has faced social and management problems. Therefore, this study was carried out using a survey method and a questionnaire to collect the data from a sample of 201 people who have been stripped of the tissue around the shrine that have left the tissue and their property. The statistical software SPSS 24 and LISREL 8.8 was used for analysis. The results of sustainability evaluation of physical-technical, environmental, economic, and social indices in the worn-out tissue of Mashhad are explained as follow: In Group A, post physical-technical status of the tissue was positive as compared with the former condition (average of 13 in proportion to 18), the current environmental status was relatively positive as compared with the former status in the worn-out tissue (average of 10 to 13), the current economic status of household based on currency value of 2012 comparing with past was negative regarding the minimum and maximum amount of revenue and expense status which confirms the issue; social sustainability status of current SD was relatively negative comparing with the past (average of 84 to 77), and final status of sustainability indices before abandoning the tissue with 107 on average in proportion to after that with an average of 109 was relatively positive.
In Group B, the average of physical-technical status was 15. That is, the place of residence of samples was physically neither proper nor improper, the environmental status with the mean of 10 was average as well, and the household economic status in comparison with the modified monthly income based on currency value of 2011 indicated the minimum saving condition for the people of this group. By comparing the average income of respondents (70 people who are about to assign) as 1420 thousand Toman and 1304 thousand Toman for average expenses, the issue could be further explored. The status of social sustainability indices based on the evaluated result of average (75) was assessed as the limits of minimum and maximum responses at an average level which indicate that social indices of those who are about to assign are neither proper nor improper. In sum, urban sustainability indices for this group of people with the average of 100 were average.
In Group C, the physical-technical status with the average of 16 means the environmental status with an average of 15 was in average condition as well. The economic status of people in comparison with the modified monthly income based on the currency value of 2010 indicated minimum saving condition for the people of this group. Comparison of the claimed 1030 thousand Toman average income by respondents (170 owners) and the average expense 989 thousand Toman approved the issue. The status of social development indices based on the evaluated result of average (63) and concerning the limits of minimum and maximum answers have been assessed on a weak level which is an indicator of the status in which social indices are improper for the residents. Finally, urban sustainability indices by the average of 97 were average for the people of this group.

The resistive economy policies, with its emphasis on cutting off dependencies and emphasizing on the benefits of production, strives for self-sufficiency, restructuring, and the revival of the national economy. In order to achieve a resistive economy it’s necessary to establish and create conditions and contexts that, which if not realized, one cannot expect to have a resistive economy in the country. One of the main approaches for achieving the goals of these policies is to reduce the dependence on commodity-based economy that can only be achieved through the strengthening the foundations of a knowledge-based economy in the country; therefore, the approach towards knowledge-based economy and proper execution of knowledge management in knowledge-based organizations and institutions helps the country to achieve this goal. The present study investigates the relationship between the effectiveness of a comprehensive knowledge management system on the components of resistive economy in a knowledge-based defensive company. For this purpose, after conducting extensive library and field studies using partial least squares method, questionnaire analysis and interview with experts in the fields of knowledge management and resistive economy, the relationship between the effectiveness of comprehensive knowledge management system on resistive economy components was evaluated and the model presented was evaluated and analyzed using Structural Equation Modeling (PLS) and AMOS software for the studied company. Results show that in this knowledge-based company, knowledge management has a positive and significant impact on the resistive economy components and this company can somehow indirectly assist the country in the realization of the resistive economy by investing in the knowledge management.

Tax avoidance is activity that management uses his discretion to decline and earnings manipulation to reduce the tax payable And necessarily adoption this type of policy is not in the interests of all stakeholder groups. . The aim of this study is to Modeling the effect of the economic dimension of social responsibility on tax avoidance firms that are listed in the Tehran Stock Exchange.The period of Study is 1389 to 1393 and selected sample consists of 50 companies that were chosen by purposive. This research is an applied research and data analysis by using structural equation modeling. The results show that economic dimension has significant negative correlation with tax avoidance.

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.

Energy consumption efficiency is one of the most important concerns in urban communities allotted more than 70 percent of Iran’s population to itself. Since energy efficiency index that is one of the targeted components in resistance economy policies has been reduces, it is necessary to design and adopt comprehensive, efficient, and integrated policies in order to improve efficiency and productivity of energy consumption in Iran. Energy consumption optimization in urban communities is affected by different factors and components. One of influential components is socio-cultural factors. This is because of an element named consumption attitude and behavior among any household’s member that has socio-cultural roots, and consequently only socio-cultural tools are effective on its change and reform, but this type of factors has been less considered by researchers in analysis of consumption behavior. In this research, energy consumption behavior in urban community has been analyzed with socio-economic approach and by using data based on experts’ view in this area, factor analysis technique, and LISREL Structural Equation Modeling (SEM), it was analyzed exactly and scientifically. According to the results from the mentioned model, economic policies, whether price ones or non-price ones, do not have acceptable impact to improve and reform energy consumption behavior in urban community. There is a poor relationship between this type of components and energy consumption behavior in urban households. On the contrary, social and national beliefs and norms have significant impact on consumption behavior. Currently, they are main source of forming and directing energy consumption model in Iran’s urban communities. However, the potential impact of religious and moral values on social and national beliefs and norms has been proved. Given direct impact of this type of socio-cultural components on energy consumption behavior in urban society, high capacity can be regarded for religious-ethical views and values to improve consumption behavior in urban community.

Energy consumption efficiency is one of the most important concerns in urban communities allotted more than 70 percent of Iran’s population to itself. Since energy efficiency index that is one of the targeted components in resistance economy policies has been reduces, it is necessary to design and adopt comprehensive, efficient, and integrated policies in order to improve efficiency and productivity of energy consumption in Iran. Energy consumption optimization in urban communities is affected by different factors and components. One of influential components is socio-cultural factors. This is because of an element named consumption attitude and behavior among any household’s member that has socio-cultural roots, and consequently only socio-cultural tools are effective on its change and reform, but this type of factors has been less considered by researchers in analysis of consumption behavior. In this research, energy consumption behavior in urban community has been analyzed with socio-economic approach and by using data based on experts’ view in this area, factor analysis technique, and LISREL Structural Equation Modeling (SEM), it was analyzed exactly and scientifically. According to the results from the mentioned model, economic policies, whether price ones or non-price ones, do not have acceptable impact to improve and reform energy consumption behavior in urban community. There is a poor relationship between this type of components and energy consumption behavior in urban households. On the contrary, social and national beliefs and norms have significant impact on consumption behavior. Currently, they are main source of forming and directing energy consumption model in Iran’s urban communities. However, the potential impact of religious and moral values on social and national beliefs and norms has been proved. Given direct impact of this type of socio-cultural components on energy consumption behavior in urban society, high capacity can be regarded for religious-ethical views and values to improve consumption behavior in urban community.