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هدف از نگارش مقاله حاضر، بررسی تاثیر مالیات بر ارزش افزوده بر رشد اقتصادی ایران می باشد. بدین منظور از الگوی تعادل عمومی قابل محاسبه (CGE) استفاده شده است. داده ها برگرفته از ماتریس حسابداری اجتماعی (SAM) سال 1390 ایران، تهیه شده توسط مرکز پژوهش های مجلس در سال 1394 است که جدیدترین ماتریس حسابداری اجتماعی ایران می باشد. تحلیل سیاست در قالب نه سناریو انجام شده است که عبارتند از: وضع مالیات بر ارزش افزوده با نرخ های اجرا شده در ایران (3%، 4%، 5%، 6%، 8% و 9%)، و نرخ های قابل اجرا (10%، 15% و 20%). در تمامی سناریوها نرخ مالیات بر ارزش افزوده در بخش کشاورزی صفر در نظر گرفته شده است. نتایج حاصل بیانگر آن است که مالیات بر ارزش افزوده اثر مثبتی بر رشد اقتصادی ایران دارد.
کلید واژگان: مالیات بر ارزش افزوده, رشد اقتصادی, ماتریس حسابداری اجتماعی(SAM), مدل تعادل عمومی قابل محاسبه (CGE), مدل لافگرنThe purpose of this paper is to investigate the impact of Value Added Tax (VAT) on Iran's economic growth. For this purpose, Computable General Equilibrium Model (CGE) has been used. Data are derived from the Social Accounting Matrix (SAM) of Iran in 2011, prepared by the Parliament Research Center in 2015, which is the latest SAM of Iran. Policy analysis has been carried out in the form of nine scenarios: the VAT with the rates applied in Iran (3%, 4%, 5%, 6%, 8% and 9%), and the applicable rates (10%, 15% and 20%). In all scenarios, the VAT rate in agriculture sectore is considered zero. The results indicate that VAT has positive impact on Iran's economic growth.
Keywords: Value Added Tax (VAT), Economic Growth, Social Accounting Matrix (SAM), Computable General Equilibrium (CGE), Lofgren Model -
هدف از نگارش مقاله حاضر بررسی اثرات اقتصادی افزایش نرخ مالیات بر حقوق و دستمزد در اقتصاد ایران می باشد. بدین منظور از الگوی تعادل عمومی قابل محاسبه (CGE) استفاده شده است. داده ها برگرفته از ماتریس حسابداری اجتماعی (SAM) سال 1390 ایران، تهیه شده توسط مرکز پژوهش های مجلس در سال 1394، است که جدیدترین ماتریس حسابداری اجتماعی ایران می باشد. داده ها در قالب مدل استاندارد تعادل عمومی قابل محاسبه (CGE) لافگرن و همکاران (2002) و با استفاده از نرم افزار GAMS تجزیه و تحلیل می گردند. تحلیل سیاست در قالب سه سناریو افزایش 5 درصد، 10 درصد و 15 درصد در نرخ مالیات بر حقوق و دستمزد انجام شده است. نتایج حاصل گویای آن است که افزایش نرخ مالیات بر حقوق و دستمزد موجب افزایش سطح دستمزد، کاهش سطح اشتغال، افزایش تورم، کاهش تولید ناخالص داخلی، افزایش درآمد و مخارج دولت، کاهش مخارج مصرفی خانوارها و افزایش جذب کل می شود. با توجه به نتایج فوق، پیشنهاد می شود دولت در شرایط فعلی اقتصاد ایران، از افزایش نرخ مالیات بر حقوق و دستمزد خودداری نماید.
کلید واژگان: مالیات بر حقوق و دستمزد, ماتریس حسابداری اجتماعی (SAM), الگوی تعادل عمومی قابل محاسبه (CGE), مدل لافگرن, سیاست مالیاتیThe purpose of this paper is to investigate the economic effects of rising of payroll tax rate in Iran economy. For this purpose, the Computable General Equilibrium model (CGE) has been used. Data are taken from the Social Accounting Matrix (SAM) of Iran in 2011, prepared by the Parliamentary Research Center in 2015, which is the latest SAM in Iran. The data are analyzed in the form of standard computable general equilibrium model (CGE) by Lafgren et al. (2002) using GAMS software. The policy analysis has been done in the form of three scenarios of 5%, 10% and 15% increase in the payroll tax rate. The results show that increasing the payroll tax rate, increases the level of wages, reduces the level of employment, increases inflation, reduces GDP, increases government revenues and expenditures, reduces household expenditures and increases total absorption. Based on the above results, it is suggested that the government refrain from raising the payroll tax rate in the current condition of the Iran economy.
Keywords: Payroll Tax, Social Accounting Matrix (SAM), Computable General Equilibrium (CGE), Lofgren Model, Tax Rate -
در این مقاله، به منظور بررسی اثرات اقتصادی اصلاح نرخ مالیات بر در آمد اشخاص حقوقی (شرکت ها) در اقتصاد ایران، از الگوی تعادل عمومی قابل محاسبه (CGE) استفاده شده است. داده ها از جدیدترین ماتریس حسابداری اجتماعی (SAM) ایران، تهیه شده توسط مرکز پژوهش های مجلس، گرفته و داده ها در قالب مدل تحقیق و با استفاده از نرم افزار GAMS تجزیه و تحلیل شده است. تحلیل سیاست در قالب سه سناریو: کاهش 10 درصد، 15 درصد و 20 درصد در نرخ مالیات بر در آمد اشخاص حقوقی انجام شده و نتایج حاصل نشان داد که اصلاح نرخ مالیات بر در آمد اشخاص حقوقی موجب افزایش سرمایه گذاری، افزایش اشتغال، افزایش تولید ناخالص داخلی، کاهش درآمد دولت، کاهش تورم و افزایش مخارج مصرفی خانوارها گردید. بر اساس نتایج حاصل از تحقیق، مبنی بر بیشتر بودن اثرات مثبت اجرای سیاست از اثرات منفی آن، پیشنهاد می شود دولت نرخ مالیات بر درآمد اشخاص حقوقی را تا 15 درصد کاهش دهد.
کلید واژگان: مالیات بر درآمد اشخاص حقوقی, ماتریس حسابداری اجتماعی(SAM), الگوی تعادل عمومی قابل محاسبه (CGE), مدل لافگرن, سیاست مالیاتیThis paper has been written in order to investigate the economic effects of corporate income tax rate adjustment in Iran’s economy. For this purpose, the Computable General Equilibrium model (CGE) has been used. The data has been taken from the latest Iranian Social Accounting Matrix (SAM), prepared by the Parliament Research Center and has been analyzed using GAMS software. The policy analysis has been done in the form of three scenarios: a 10%, 15% and 20% reduction in the corporate income tax rate. The results showed that the reform of the corporate income tax rate led to an increase in investment, employment, GDP and household consumption expenditures, as well as a reduction in government revenue and inflation. According to the findings of the paper, which show the positive effects of policy implementation outweigh its negative effects, it is suggested that the government reduce the corporate income tax rate by 15%.
Keywords: Corporate Income Tax, Social Accounting Matrix (SAM), Computable General Equilibrium (CGE), Lofgren Model, Tax Rate -
Sarcoidosis is a granulomatous disease that can involve multiple organs including the lungs, eyes, nerves, and skin. Cosmetic tattooing can be a predisposing factor for sarcoidosis, and its incidence is likely to increase along with its popularity. A 47-year-old woman with symptoms of fever and polyarthritis along with erythema nodosum lesions on the legs, swollen eyebrows, and a history of multiple eyebrow tattooing was referred to our center. Since the signs and symptoms were positive for Löfgrens syndrome triad including erythema nodosum, bilateral hilar lymphadenopathy, and polyarthritis, a diagnosis of acute sarcoidosis was made, and treatment was started accordingly. The patient was unresponsive to routine therapeutic agents used for sarcoidosis; however, she successfully responded to adalimumab. Our case indicates that systemic sarcoidosis could develop as a reaction to cosmetic tattooing, which might be refractory to conventional therapeutic agents including corticosteroids and non-biologic disease-modifying anti-rheumatic drugs, while tumor necrosis factor antagonists such as adalimumab, could lead to disease remission.Keywords: Refractory sarcoidosis, Eyebrow, Adalimumab
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اکوسیستم، یکی از ارکان بنیادین زندگی بشر محسوب می شود و با پیشرفت و توسعه در جهان، تغییراتی در آن به وجود آمده است. انتشار آلاینده های هوا، یکی از عوامل مهم تخریب محیط زیست می باشد. انتشار آلاینده های هوا هزینه هایی را بر بخشهای مختلف وارد می کند که این هزینه ها معمولا در محاسبات رسمی به حساب نمی آیند و به آنها هزینه تخریب می گویند. مصرف حامل های انرژی عامل اصلی انتشار آلاینده های هوا در ایران می باشد.
لذا این تحقیق درصدد کاهش هزینه های تخریب انتشار آلاینده های هوا ناشی از مصرف حامل های انرژی در ایران می باشد. یکی از راه های کاهش انتشار آلاینده های هوا و هزینه تخریب آنها، وضع مالیات بر مصرف حامل های انرژی می باشد. ازاین رو در این تحقیق، یک سناریو برای افزایش قیمت حامل های انرژی به قیمت فوب خلیج فارس در نظر گرفته شده، و برای این منظور از مدل تعادل عمومی محاسبه پذیر استاندارد لافگرن و همکاران استفاده شده است. پایه آماری مدل CGE ماتریس حسابداری اجتماعی سال 1385 بوده و آمار مصرف انرژی و انتشار آلاینده های هوا نیز از ترازنامه انرژی سالهای 1385 تا 1391 به دست آمده ، همچنین بخشهای اقتصادی براساس طبقه بندی ISIC به 25 بخش تفکیک شده اند.
میزان هزینه تخریب در سناریوی پایه معادل 12.78 درصد از GDP سال 1385 به قیمت ثابت بوده که با اعمال سناریوی افزایش قیمت حامل های انرژی، این هزینه 23 درصد کاهش یافته و به میزان 10 درصد GDP رسیده است. همچنین نتایج نشان می دهد که بخشهای حمل و نقل جاده ای و برق، بیشترین کاهش در هزینه تخریب را دارند.کلید واژگان: مصرف حامل های انرژی, انتشار آلاینده های هوا, هزینه تخریب, تعادل عمومی محاسبه پذیرThe Economic Reseach, Volume:17 Issue: 3, 2017, PP 131 -157The ecosystem is a fundamental pillar of human life, which has been changed due to the progress and development of the world. The emission of air pollutants is a key factor in environmental degradation. Air pollutants impose the so-called "degradation costs" on different sectors, which these costs are not included in official calculations. Consumption of energy carriers is the main cause of air pollutants emissions in Iran. Therefore, this research seeks to examine the degradation costs of air pollutants emitted by the use of energy carriers in Iran. One way to reduce the emissions of air pollutants and their degradation costs is to impose tax on the consumption of energy carriers. This study considers a scenario for raising the price of energy carriers to the level of FOB price of Persian Gulf. For this purpose, the standard computable general equilibrium model of Lofgren et al () is used. The statistical basis of the CGE model is the 2006 social accounting matrix (SAM). The statistical data on energy consumption and emissions of air pollutants are derived from the energy balance sheets over the period 2006-2012. In addition, economic sectors are divided into 25 sections according to the ISIC classification. Degradation cost in the baseline scenario is equivalent of 14.43% of GDP (at constant prices) in 2006, which by applying the scenario for increasing the price of energy carriers, this cost declines by 23% and amounts to 10 percent of GDP. Results also reveal that the road transportation and electricity sectors experience the greatest reductions in degradation cost.Keywords: Consumption of energy carriers, Emissions of air pollutants, Degradation cost, Computable General Equilibrium -
مجله دانشکده پزشکی دانشگاه علوم پزشکی مشهد، سال پنجاه و هشتم شماره 5 (پیاپی 138، امرداد 1394)، صص 270 -275مقدمهسارکوئیدوز یک بیماری گرانولوماتوز چندعضوی با علت ناشناخته است که ارگانهای مختلف را با شیوع متفاوت درگیر میکند. سندرم لوفگرن از اشکال سارکوئیدوز حاد به شکل آرتریت،اریتم ندوزوم و آدنوپاتی ناف ریه است.روش کاردر این مطالعه توصیفی آینده نگر که در سال های 1389-1392 در درمانگاه های روماتولوژی مشهد انجام شد، 100 بیمار مبتلا به سارکوئیدوز حاد که تشخیص آنها توسط روماتولوژیست اثبات شده بود توسط پرسشنامه و مصاحبه حضوری مورد بررسی قرار گرفتند. اطلاعات با نرم افزار SPSS تجزیه و تحلیل شد.نتایجفراوانی بیماری در زنان بیشتر از مردان و متوسط سن بین 40-50 سال بود. 93 % دارای سیر حاد بیماری و 7 % سیر مزمن و تشخیص بافتی داشتند. 91 مورد آرتریت حاد داشتند که 64 مورد سندروم لوفگرن تشخیص داده شدند. از 93 بیمار سارکوئیدوز حاد 67 نفر (72%) در ابتدای بیماری اریتم ندوزوم، 10 نفر (8/10%) یووئیت و 41 نفر (1/44%) علائم سرشتی همراه داشتند. 2 نفر سابقه مثبت خانوادگی برای سارکوئیدوز و 94% رادیوگرافی ریه غیر طبیعی داشتند. ESR بالا از یافته های شایع آزمایشگاهی بود و سلولهای خونی تغییر خاصی نداشت.نتیجه گیریدراین بررسی که در مرکز تحقیقات روماتولوژی انجام شد شایعترین تظاهر بیماران سارکوئیدوز آرتریت مچ پا همراه با اریتم ندوزوم بود. افزایش ESR یافته مهم بود و شمارش سلول های خونی تغییری نداشت.
کلید واژگان: آرتریت, اریتم ندوزوم, سارکوئیدوزIntroductionsarcoidosis is a multiorgan granulomatosis disease with unknown origin. Lofgren syndrome is an acute form of it that consists of ankle periarthritis, erythema nodosum and bilateral hilar adenopathy.Patients &Methodin this study we evaluated 100 participants whose sarcoidosis confirmed clinical and paraclinical data. All participants answered to a general questionnaire regarding disease manifestations and epidemiologic data.Resultsacute sarcoidosis was more common in females than males (71% vs 29%) and most commonly occured in the age of 40-50 year. Among those patients, 93% had acute course of disease, 91% presented with arthritis. 67% developed erythema nodusom,10% uveitis. and 41% constitutional symptoms. Positive family history of sarcoidosis was found in 2% of them. Moreover a Abnormal chest radiography (para-hilar lymphadenopathy) was found in 94% of patients. ESR was increased in most of patients but the blood cell count remained unchanged.ConclusionThe most common presentations of sarcoidosis in its acute subtype were ankle peri-arthritis and erythema nodosum. The most paraclinical finding was para-hilar lymphadenopathy. Elevated ESR was also significant.Keywords: Arthritis, Erythema Nodosum, Sarcoidosis -
Aspects of pitching and plunging motions on unsteady aerodynamic behavior of an aircraft model were studied. Extensive wind tunnel tests were performed on a standard dynamics model, SDM, oscillating in both pitch and plunge modes. Up to now, there has been little or no result on the plunging behavior of an aircraft or missile as a whole and the present experiments can be considered as one of the first attempts to study the compressible flow field over a model undergoing both pitching and plunging motions. The experiments involved measuring normal force and pitching moment of the model at Mach numbers of 0.4, 0.6 and 1.5 and oscillation frequencies of 1.25, 2.77 and 6.00 Hz. The longitudinal dynamic derivatives were then calculated from the measured data. The pitching results have been compared with the available data on the same model and good agreement has been achieved. However no plunging data on the same or a similar model was available in the literature to be compared with the present findings.
Iranian Journal of science and Technology (B: Engineering), Volume:31 Issue: 1, February 2007, PP 49 -63Aspects of pitching and plunging motions on unsteady aerodynamic behavior of an aircraft model were studied. Extensive wind tunnel tests were performed on a standard dynamics model, SDM, oscillating in both pitch and plunge modes. Up to now, there has been little or no result on the plunging behavior of an aircraft or missile as a whole and the present experiments can be considered as one of the first attempts to study the compressible flow field over a model undergoing both pitching and plunging motions. The experiments involved measuring normal force and pitching moment of the model at Mach numbers of 0.4, 0.6 and 1.5 and oscillation frequencies of 1.25, 2.77 and 6.00 Hz. The longitudinal dynamic derivatives were then calculated from the measured data. The pitching results have been compared with the available data on the same model and good agreement has been achieved. However no plunging data on the same or a similar model was available in the literature to be compared with the present findings. -
Application of the nonlinear H¥ identification method to identify a synchronous generator model is investigated in this paper. The linear H¥ identification method has been well established in the literature for robust modeling despite noise and system uncertainities. Since many practical systems such as synchronous generators are nonlinear, linear models identified for particular operating conditions do not perform well for other operating conditions. To overcome this shortcoming, the linear H¥ identification method has been modified to cover some nonlinearities of the systems such as saturation in synchronous machines. The derived proposed algorithm is then applied to a seventh order nonlinear model of a synchronous machine with saturation effect. In this study, the field voltage is considered as the input and the active output power and the terminal voltage are considered as the outputs of the synchronous machine. Simulation results show good accuracy of the identified models.
Iranian Journal of science and Technology (B: Engineering), Volume:31 Issue: 6, December 2007, PP 629 -640Application of the nonlinear H¥ identification method to identify a synchronous generator model is investigated in this paper. The linear H¥ identification method has been well established in the literature for robust modeling despite noise and system uncertainities. Since many practical systems such as synchronous generators are nonlinear, linear models identified for particular operating conditions do not perform well for other operating conditions. To overcome this shortcoming, the linear H¥ identification method has been modified to cover some nonlinearities of the systems such as saturation in synchronous machines. The derived proposed algorithm is then applied to a seventh order nonlinear model of a synchronous machine with saturation effect. In this study, the field voltage is considered as the input and the active output power and the terminal voltage are considered as the outputs of the synchronous machine. Simulation results show good accuracy of the identified models. -
In this paper, a new effective and computationally reduced method for congestion control in high speed dynamic computer networks is introduced. The controller is designed using the well-known predictive functional control (PFC) scheme and an ARMarkov model representation that considers the system delay explicitly. Use of the multi-step-ahead predictive ARMarkov model structure within the PFC results in a simple algebraic control law that does not require recursive model output computation in the so-called prediction horizon performed in the other Model Predictive Controllers (MPC). This combination not only reduces the required computational load, but the accumulative error due to the model uncertainties decrease considerably. Packet-level simulations based on ns-2 are provided to show good performance of ARM-PFC in a large variety of topology and traffic mixtures for both queue regulation and resource utilization. Fast response, low queue fluctuations (and consequently low delay and jitter), high link utilization, good disturbance rejection, scalability, and low packet marking probability are other features of the proposed method with respect to the well-known AQM methods such as RED, PI, and REM, which are also simulated for comparison.
Iranian Journal of science and Technology (B: Engineering), Volume:31 Issue: 6, December 2007, PP 663 -678In this paper, a new effective and computationally reduced method for congestion control in high speed dynamic computer networks is introduced. The controller is designed using the well-known predictive functional control (PFC) scheme and an ARMarkov model representation that considers the system delay explicitly. Use of the multi-step-ahead predictive ARMarkov model structure within the PFC results in a simple algebraic control law that does not require recursive model output computation in the so-called prediction horizon performed in the other Model Predictive Controllers (MPC). This combination not only reduces the required computational load, but the accumulative error due to the model uncertainties decrease considerably. Packet-level simulations based on ns-2 are provided to show good performance of ARM-PFC in a large variety of topology and traffic mixtures for both queue regulation and resource utilization. Fast response, low queue fluctuations (and consequently low delay and jitter), high link utilization, good disturbance rejection, scalability, and low packet marking probability are other features of the proposed method with respect to the well-known AQM methods such as RED, PI, and REM, which are also simulated for comparison. -
A modified three-dimensional dispersion model of our previous work5 was modified and used to investigate the effect of droplet size distribution in addition to droplet concentration distribution for the prediction of liquid droplet dispersion and particulate removal efficiency in a venturi type scrubber. For the sake of including droplet size distribution into the model properly, it was assumed that droplet size distribution obeys Rosin-Rammler distribution. The experimental data of Viswanathan et. al. [1] for liquid droplet dispersion and Brink and Contant [2] for particle removal efficiency were used to test the results of this new mathematical model. The results from the model show that by taking droplet size distribution into account the results of the model will be in better agreement with the experimental data.
Iranian Journal of science and Technology (B: Engineering), Volume:32 Issue: 1, February 2008, PP 25 -38A modified three-dimensional dispersion model of our previous work5 was modified and used to investigate the effect of droplet size distribution in addition to droplet concentration distribution for the prediction of liquid droplet dispersion and particulate removal efficiency in a venturi type scrubber. For the sake of including droplet size distribution into the model properly, it was assumed that droplet size distribution obeys Rosin-Rammler distribution. The experimental data of Viswanathan et. al. [1] for liquid droplet dispersion and Brink and Contant [2] for particle removal efficiency were used to test the results of this new mathematical model. The results from the model show that by taking droplet size distribution into account the results of the model will be in better agreement with the experimental data.
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از آنجا که گزینه «جستجوی دقیق» غیرفعال است همه کلمات به تنهایی جستجو و سپس با الگوهای استاندارد، رتبهای بر حسب کلمات مورد نظر شما به هر نتیجه اختصاص داده شدهاست.
- نتایج بر اساس میزان ارتباط مرتب شدهاند و انتظار میرود نتایج اولیه به موضوع مورد نظر شما بیشتر نزدیک باشند. تغییر ترتیب نمایش به تاریخ در جستجوی چندکلمه چندان کاربردی نیست!
- جستجوی عادی ابزار سادهای است تا با درج هر کلمه یا عبارت، مرتبط ترین مطلب به شما نمایش دادهشود. اگر هر شرطی برای جستجوی خود در نظر دارید لازم است از جستجوی پیشرفته استفاده کنید. برای نمونه اگر به دنبال نوشتههای نویسنده خاصی هستید، یا میخواهید کلمات فقط در عنوان مطلب جستجو شود یا دوره زمانی خاصی مدنظر شماست حتما از جستجوی پیشرفته استفاده کنید تا نتایج مطلوب را ببینید.
* ممکن است برخی از فیلترهای زیر دربردارنده هیچ نتیجهای نباشند.
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