جستجوی مقالات مرتبط با کلیدواژه « regulations » در نشریات گروه « اقتصاد »

Renewable energy sources including Energies of wind, solar, water, biomass, geothermal, marine and other non-fossil energy play a very important role in energy security, social and economic development, access to energy, ensuring energy supply in the long term, they reduce climate change and reduce environmental and health effects. Todays, due to the importance of using renewable energy instead of fossil energy, many countries are seeking to replace their energy sources by passing laws and regulations and adopting incentive and support policies.
In this paper, the researchers are using the library research method to study the comparative laws and regulations and examine the programs and policies encouraging the development of wind, solar, hydroelectricity and biomass energy in the European Union.
 China and the United States are as the main renewable electricity technologies common in each country. It deals with three countries and examines the legal requirements for the expansion and development of renewable energy in these countries.

The main issue of the present study is one of the most important steps in the development of the development plan, which is called the "Development Plan System". This Plan System refers to all organized processes and operations that include the steps of preparing, compiling, approving and communicating the program. Therefore, considering the importance of the subject, this study aims to define and explain the elements of the seventh development plan. Through a meta-analytical study of the Seventy Years of Development Planning studies, it tries to analyze the codes of previous development programs from a structural-content perspective and to discuss the concepts and propositions contained in them. The target population of this research is a collection of studies of seventy years of development planning and the extraction of propositions has been pursued to the point of theoretical saturation. After extracting the propositions, they have been analyzed by qualitative content analysis with an inductive approach. In fact, research data are divided into meaning units and then summarized by compression. Finally, the subclasses are extracted by inductive method and the main themes are abstracted from them. The analysis of the findings shows that the extracted themes can be classified into social-cultural, economic, environmental-planning, institutional-structural and systematic categories, which are important to consider in developing the seventh plan.  Also, by overlapping and using the common chapter of the extracted themes, eight orientations were obtained, which show the general direction of the seventh development plan. Finally, below each of the extracted orientations, their policies and requirements are presented in accordance with the research findings.

The literature review of economic growth shows that the factors which are known as the growth engine do not have the same impact on countries with different socioeconomic structures. In this way, the different levels of institutional quality can be considered as the main determinants of exploiting of economic growth factors such as foreign direct investment (FDI). In order to evaluate the performance of institutions, there are several indicators. One of them is “good governance”. A good governance is known as an effective factor to develop the economic growth, improve the work environment and absorb domestic and foreign investment. “Good governance” indicator comprises six components: Voice & Accountability, Political stability, Government Effectiveness, Regulatory Quality, and Rule of Law & Control of corruption. Our main purpose in this study is to evaluate the effect of regulatory quality indictor as a representative of good governance on FDI in four different country groups classified by income Levels. Therefore, in this paper, the effect of the regulatory quality indictor on the relationship between foreign direct investment and economic growth in four different country groups classified by income level is investigated. The panel smooth transition method over the period of 2002-2016 is applied. The result shows that: 1- There is a positive and significant relation between regulatory quality and economic growth. 2- The main hypothesis is confirmed in the Lower Middle income countries and Upper Middle income countries

Reporting by stakeholder groups, especially shareholders, has always been a demand And reporting and disclosure for the banking network is important. In Iran, banks require disclosing and reporting information and financial and economic events, but there are many international rules and standards for this disclosure. In addition, domestic regulations and requirements are also unclear due to the dispersion and lack of a suitable risk-disclosure framework for banks; his has created a research gap in this area. This paper uses a qualitative content analysis method, focusing on four standards and regulations includes IFRS No.7, IFSB No.4, enhanced risk disclosure FSB, BIS Pillar3 investigates the disclosure requirements and items at the international requirement And we extract the framework for risk disclosure based on international standards and regulations. In addition, by reviewing internal regulations, we identify the framework or model for risk disclosure of risk in Iranian banks that these frameworks analyze in a comparative way.

The main objective of this study is to examine auto insurance policies from a jurisprudential and legal perspective and investigate their conformity with religious and civil law and also differences between policyholders and insurance companies regarding the loss of car value. Through study of existing theories, this paper looks to define the nature, elements, and characteristics of auto insurance policies and investigate them in legal terms and find a balance between the legal and jurisprudential aspects. To date, no other comprehensive study has been conducted on the nature of auto insurance policies. This paper gives priority to investigating differences between policyholders and insurance companies and how they can be resolved and examining contradictions between regulations and general conditions set forth by the High Council of Insurance and insurance law. This descriptive and analytical study defines its hypotheses based on its objectives. After close investigation of the hypotheses and analysis of data, the paper concludes that auto insurance policies are consensual and are in accordance with legal and jurisprudential regulations and that damages regarding car value loss are payable. It is also determined that certain regulations have been set in non-accordance with articles of insurance law. Based on the results of the study, it is suggested that laws and regulations be amended with greater consideration by policymakers and legislators.

This research aims at studying and assessing factors affecting on tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their tax returns and related documents during the years 2009 to 2013, and their final taxes have been determined and have reached to the stage of collection. The results indicate that time associated with the tax investigation process and other related processes from issuing final tax sheets to the collection of final tax amounts, is not of any random arrangement. The factors including the accounting books audit or ex- officio assessment, tax finalization processes, differences between  accounting standards and accounting provisions of direct taxes Act, and difference between assessed taxable income and final income and lack of efficient tax culture are effective on tax lags, respectively. According to a time spent mostly on the process of tax collection, firstly it has to do with the taxpayer’s file investigation, the interval between tax return filing and issuance of tax assessment sheets and secondly, it has to do with the period of the finalization of tax case (whereby the tax assessment sheet is served, a possible tax objection is setteled and the final tax sheet is issued). The first factor is related to the complexity of the laws, tax audit of books or ex officio assessment, the differences between accounting standards and and accounting provisions of tax laws as well as the defficiency of the tax audit processes, large volume of tax and audit cases files and the lack of planning and prioritization of tax audit cases. And the second is related to weakness of tax culture and the attitudes and behavior of taxpayers  in addition to the factors mentioned above.

Laws and regulations with the adjusting relations in each of the economic environment including the banking system plays an important role on the relevant business environment. Banking system is also designed Central Bank regulations، regulatory guidance and the scope of various aspects of banking the relationships between them. Basel committee for effective supervision of banking in the form of financial assessment is designed to evaluate the above circulars in recent years compared to the banking business model. This paper represents serious gaps in the regulation of the Central Bank which is monitoring the banks. Therefore، this paper shows that highlighting areas of light and specialized areas to emphasis on Basel Committee principles of effective supervision of banking. According to the results، regulation and supervision of the Central Bank is necessary to the banking business.

The Upstream Service Contracts in oil and gas industry of Iran have been used as an international contract for the exploration and development of Iran oil & gas fields، aiming to attract investment and establishing relationships with international oil companies (IOCs). These contracts explicitly or implicitly contain several statutory principles which are considered as a basic formation of the contracts. Such principles provide benefits for both national oil company (NOCs) and IOCs plus foreign Investors. Since those principles are considered to be mandatory rules prevailing on petroleum upstream contracts، thus، it would not be possible to derogate from such rules when negotiating and concluding these contracts. This parer is an attempt to investigate and find those principles and provided legal-economic analysis accordingly.

Economic security is based on a series of ethical principles and values without which this important economic goal of Islam wont be materialized. The existence of relatively abundant wrongdoings, crimes and sins regarding the ethical issues in the economic behaviors of individuals, private businesses, governmental, non-governmental and semi-governmental organizations and even charitable foundations makes studying the ethical foundations of economic security a necessary task. The present study is of an exploratory nature and its main question is that what ethical principles and values directly affect economic security. The research method, here, is the analytical deductive one. The findings show that the stable, just and sympathetic economic security would be materialized if individual's internal capacities and controls and Islamic ethical traditions come into operation in the society, markets, constitutions, public regulations and ethical inferred policies.

The purpose of this study is to improve Iran's budgeting system and it was conducted on the basis of the literature related to policy making. It tries to pinpoint the factors affecting the deployment of performance budgeting in the governmental bodies. This research is an applied one (from the purpose point of view), a descriptive one (from the nature viewpoint), and an exploratory one (as far as statistical analysis is concerned). It was conducted as a field research. The statistical population of the research is composed of budgeting experts in the governmental/executive bodies. Considering the research literature as well as the standpoints of various scholars, the factors affecting performance budgeting deployment were discovered and categorized in 30 variables. Later, every variable was supplemented with some questions and a questionnaire was made including 137 question items. Reliability of the questionnaire was 0.96330 according to Cronbach alpha test. Factor analysis test of the research variables determined the following factors according to priority: 1. paying attention to culture and leadership, 2. commitment to execution, 3. target group's terms and conditions, 4. considering knowledge and structure, 5. law-making conditions, 6. considering administrator's interests and organizational atmosphere, 7. considering skimpiness of laws and technologies.

Regulations making is one of the forms of government interventions in economy. Regulations can change business environment and hence employment, production and productivity. Labor Law is one of the important forms of regulations in Iran that was modified in 1369 in favour of labor. Some studies show that the reduction of labor demand in industry has been the outcome of this amendment. We estimate the labor productivity in the Iranian Industries using the fixed effect method. The results of current study suggest that the amended labor law has increased productivity of all industries but wood industry.