جستجوی مقالات مرتبط با کلیدواژه "value added" در نشریات گروه "مدیریت"

One of the important and effective success factors in development planning is the knowledge of the structure and potential of different sectors in the economy. Transportation, warehousing and communication sub-sectors are among the sectors of the country's economy, which have a significant share in the gross national product, and therefore, the factors affecting its added value should be considered by economic policy makers. On the other hand, in the direction of formulation and macro-economic decisions, the amount and direction of influence (symmetry or asymmetry) of monetary policies, including changes in the volume of liquidity, on macro-variables has always been the concern of economic policymakers. Therefore, in the upcoming study, we will dynamically examine the direction and degree of influence of the added value of the transportation, warehousing and communication sub-sector from asymmetric changes in the volume of liquidity using time series data annually during the period 1363 to 1398 and for For this purpose, the autoregression model with non-linear distribution breaks and the edge test approach have been used. The results show that there is a long-term relationship (collinearity) between the variables of the model, and the shocks of changes in the volume of liquidity in the studied model have an asymmetric effect and have larger coefficients in the long run. Based on other research results, the interest rate of bank loans on the added value of this sub-sector is positive and significant, and the elasticity of the added value of the mentioned sub-sector in the investigated model is higher than the interest rate of bank loans in relation to the changes in the volume of liquidity in the short and long term.

The purpose of this study is to investigate the relationship between cash holding and performance evaluation of economic value added. For this purpose, using the theoretical foundations of the above variables and reviewing previous research in this field, we addressed this issue. The present research is applied in terms of purpose and is a review in terms of research method and library research. The results show that with the implementation of the policy of evaluating the performance of economic value added, investment is less and more in investment companies and on the other hand, with the implementation of the policy of economic value added, the retention value of companies' cash increases.

The purpose of this study is to investigate the impact of Maskan bank lending facilities on the value added of the housing sector in Iran for the period 1994-2017. The issue under consideration is of particular importance both in terms of the status of the housing sector in the Iranian economy and in the impact that the policies of the housing sector have on this sector. In this study, to evaluate the long-run relationship between variables for using time series data after reliability tests, model estimation is performed using ARDL based on boundary test. The long-run relationship between the variables is confirmed and the results related to the coefficients of housing bank logarithm, private sector investment logarithm, and inflation rate logarithm showe that these variables have a positive and significant effect on the value added. Housing sector and the coefficient obtained for the logarithm of the rate of interest rate of the facility reflects the impact. The negative aspects of this variable are the value added of the housing sector. Also, the estimated ECM coefficient in the negative model 2 is less than one and confirms the existence of convergence in the model, indicating that 70% of the imbalances in each period are corrected.

Due to the interdependence between agriculture and industry growth understanding the relationship between economic sectors of the country is very necessary for evaluating past economic policies and provision future strategies. Without information about the interaction between economic sectors, understanding appropriate policies to achieve economic growth and sustainable development is impossible. This issue is important enough that in the sixth development plane has been proposed as one of the policies to achieve sustainable and employment economic growth. Therefore, the main approach in this study was based on interaction process between agricultural and industrial sectors as two key sectors in the Iranian economy which is studied over the period 2005-2014 for the 30 provinces of the country and by using GMM method. At first by using the Granger causality test a one-way relationship from agriculture to industry was determined so that the objective was to investigate the impact of agricultural growth on the industry. The results of the estimation model show that there is a significant and positive relationship between the agriculture and industry value added also there is a positive relationship between the share of labor and investment with industry value-added as well. The study finds that by using fully generalized least squares method (FMOLS) there is a significant and positive relationship between the agriculture and industry value added in the long run is confirmed. The results identify the relationship of the transport value added as an intermediate element in the economic sectors with industry value-added is negative and significant. Of course, this relationship in the long term due to investment and access to advanced transportation system should increase the value-added of an industry.

In this article, the nonlinear relationship between liquidity and value added of agriculture sector is investigated based on STAR method during 1960-2011. The results of nonlinear STAR method suggest that the estimated value of threshold parameter and transfer rate parameter are -0.0309 and 11.7424 respectively. The high value of parameter shows the high transfer rate from regime one to two. As can be seen, the effectiveness of variables in regime one is different from regime two. In regime one and two, the coefficient of the value of agricultural export's variable, are 0.1447 and 0.2093, respectively. In other words, the increase in the value of agricultural exports in both regimes causes the increase in value added of the agriculture sector. The general coefficient (the coefficient of the variable plus the coefficient of the first lag of that variable) of real exchange rate variable in regime one and two is 0.3025 and 0.1575, respectively. Based on these results, the real exchange rate in both regimes has a positive effect on value added of the agriculture sector. The general coefficient of liquidity variable in regimes one and two is 0.2142 and 0.6424, respectively. The general coefficient of the variable of the price index of agricultural products is not of the same sign in two regimes unlike the other three variables, and is -0.2587 and 0.30722, in regimes one and two respectively.

Due to the importance of cooperative sector in Iran's economy and reaching to %25 share in national economy in 2015, as a target set by the General Policies of the Islamic Republic of Iran, makes it necessary to analyze the current situation of productivity particularly labor productivity in the Iran's Cooperative Sector. Since Industrial Cooperatives are the most important cooperatives and because of data availability from one hand, and importance of Yazd in terms of cooperation from a historical point of view on the other hand, preset study is devoted to analyze productivity and efficiency of the industrial cooperatives in this province. The main objective of this paper is recognition of the leading and most advantageous industrial cooperatives of the province by considering productivity indices and identifying important factors may have affect on their productivity. Methodology of the research composed of descriptive, survey and field study by using relevant library documents and applying a detailed questionnaire which is provided specifically for this study. The results of the study indicate that among different cooperatives under consideration just a small number of them have a Labor Intensity Index greater than 1 and enjoying a relatively higher level of productivity. This probably indicates a relative advantage of investment in activities such as Metal Product, textile and food industries. Result of the study show that there is a large difference in the industrial cooperatives productivity, even in similar field of activity. Also there exists a lower level of average productivity in provincial cooperatives in comparison to overall productivity in country level. Based on the findings, the main reason for low level of productivity in industrial cooperatives of the province is the low level of awareness and doesn’t pay attention to the factor share affect on rising productivity. For improvement of productivity in cooperatives, continuous education and training, paying attention to welfare issues, using advanced models of workers participation, establishing R&D units in cooperatives are suggested.

In this modern world, considering expansion of competition and lack of resources, everybody knows the importance of measuring of productivity and decomposition of it. Although assigned about 2.8% of value added and 8.5% of employment of large manufacturing industries, the textile industry has not respected more attention. The main goal of this paper is measuring and analyzing of individual and total factor productivity in textile manufacturing industries during period of 1994-2007. For this purpose, after extraction of production factors (labor, capital stock, material and energy), it is measured individual productivity indexes in form of quotient of value added and each of production factors. It is also computed total factor productivity via divisia index and Tornqvist function. The results show that labor productivity has grown annually 4.4% because of labor decrease especially in large firms. However capital productivity has decreased less in the studying period. On the other hand, productivity of electricity consumption and material has decreased annually 1.7% and 1.9% respectively. Total factor productivity index has grown annually 0.6% in average and this improvement mainly has achieved via labor productivity. The econometric model for decomposition of total factor productivity in the textile manufacturing industries has confirmed the positive impacts of production values, per capita wages, percentage of small firms and government expenditures. It has also confirmed the negative impacts of foreign material dependency and working only in expert field.

Increasing the share of industry in GDP and increasing the value added of industry are the important objectives of the general policies in the industrial sector. Fiscal and monetary policies are the major economic policies, and they play a significant role in economic growth and development. Given the importance of the industrial sector of the Iranian economy and the importance of adopting appropriate fiscal and monetary policies, this research investigates the impact of these policies on value added of industrial sector in Iran. To this end, we used the annual data over the period 1979-2010 and autoregressive distributed lag (ARDL) model. The results show that the impact of monetary and fiscal policies on value added of industrial sector is positive and statistically significant in the short-run. In the long-run, monetary policy has a negative and significant effect on value added of industrial sector. In contrast, the impact of tax revenues as an alternative variable of fiscal policy on value added of industry is positive and significant, which can indicate that the tax revenues have been influenced by the activities of the industry. Moreover, government expenditures has no significant effect on value added of industrial sector in the long-run, indicating that the government expenditures has not been complementary to the investments of industrial sector and had no significant effect on industry value added because of the existence of the crowding out effects and different forms of government expenditure financing.

In this research, we have studied the marketing of ornamental flowers and plants namely Sterlizia, Asparagus, Lawson Pine and Ball Box using economic index as well as marketing margin, factor share, marketing efficiency and value added in Mazandaran province. The data were collected from 25 producers, 8 wholesalers and 12 retailers (florists). The results indicated that the price efficiency and technical efficiency during marketing path are 59 and 74 percent for Sterlizia, 59 and 57 for asparagus, 74 and 73 for ball box, and 59 and 58 for Lawson Pine respectively. The findings of added value index represent that Rls. 144 of added value for sterlizia, Rls. 133.3 for asparagus, Rls 286.36 for ball box and Rls. 144.4 for Lawson Pine will be produced per Rls. 100 of marketing service expenditure. The results of marketing margin reveal that wholesaling and retailing margin for asparagus are Rls 15000 and 20000 respectively and wholesaling and retailing margin for Lawson pine are Rls 10000 and 12000 respectively too. Given these results, some suggestions were made to solve the present problems and obstacles and improve the processes of ornamental flower and plants marketing.

Expansion of government commitments in economic and social realms and efforts aimed at achiering objectives such as economic growth, price stability, rise in employment and equitable income distribution have faced the expenditures of governments with an asceding trend. Funding such expenditures requires sources of revenue. Among government revenues, the tax revenue plays a major role. The value added tax system, as one of the methods for tax calcution and taxcollection, can transparently calcutate the tax base and facilitable tax collection, and also in many cases it can lead to increased tax revenues. In the present research , using the inpout –output table, the tax base has been estimated for the period 1995-1999 by the use of this method. The reslts obtained from estimation of the base of the value added tax with regard to the tax code , indicate that during the second develoment plan, on average about 54 percent of gross domestic product (GDP) has been annually envisaged as the tas base.

From the viewpoint of accounting standard- setting bodies, the first goal of the traditional financial reporting is the representation of usefulness information for investors decision-making on the other hand, some believe this goal was very limited, because it disregards social goals, and it only supports a special group of financial statements users. So, the traditional financial reporting is limited to disclose returns to investors, namely, earnings and cash flows. In contrast, value added reporting, however, can measure and disclose returns to the other financial statements users. Value added represents the total wealth of the firm that could be distributed to all capital providers, employees and the government. Earning represents the return to shareholders while other value added components reflect returns to the other stakeholders, i.e, the Government, bondholders and employees. The investigation of value added reporting has been the continuing subject of a descriptive literature. This paper provides an overview of the empirical literature, which has generally focused on the benefits and limitations of value added reporting in the U.S context from three perspectives: (1) value added- based performance of firms in different contexts, (2) the information content of value added in market valuation, and (3) the predictive ability of value added data.