International Journal of New Political Economy
Volume:4 Issue: 2, Summer-Autumn 2023

Scientists believe that one of the major causes of instability in global climate conditions is the increase in greenhouse gas emissions, especially carbon dioxide. In this regard, the present study seeks to examine the sustainability of Iran's foreign trade from an environmental perspective using the input-output model. The results show that, in 2016, Iran exported about 33.5 million tons and imported 56.5 million tons of virtual carbon, and the net import of virtual carbon was, thus, 22.9 million tons. In other words, carbon emissions outside Iran's borders to meet the needs of Iranian consumers were about 68% higher than the carbon emissions inside Iran's borders to meet the needs of foreign consumers. Among the economic sectors, the largest exporter of virtual carbon was the chemical materials manufacture sector with an export of about 9.4 million tons, and the largest importer was the metals sector with about 17.4 million tons). In addition, the coke and petroleum products sectors were the largest net exporters, and the basic metals sector was the largest net importer of virtual carbon However, in 2016, the amount of virtual carbon export and import was 173.9 and 93.2 million tons, respectively, and therefore, unlike 2011, Iran this year specifically exported 80.8 million tons of virtual carbon. This year, the largest carbon exporter is the mining sector and the largest importer is the "machinery and equipment not classified elsewhere" sector (91.1 and 18.3 million tons, respectively).

Basically, the agricultural sector is one of the important economic sectors of every country due to the provision of food and manufactured goods, and has a significant share of employment and Value added. The main issue in this regard is to examine the effects of economic infrastructure on value. The increase in the agricultural sector in different countries can have important feedback on the development process of countries. Therefore, the efforts of the authors of this article revolve around providing a reasoned answer to the question of what is the effect of economic infrastructure development on the Value added of Iran's agricultural sector from 1991-2019. The research method of the current article is that first, by using the AHP method and the opinion of experts, the importance coefficient of each of the infrastructure criteria was determined, and finally, by using the TOPSIS method, the economic infrastructure index of the sector was calculated during the mentioned period. The infrastructure of access to water resources was approved as the most important economic infrastructure in the growth of the Value added of the agricultural sector with 21 percent. Then, using VAR and VECM methods, the effect of economic infrastructure on the Value added of the agricultural sector was investigated. The results showed that the workforce, capital, economic infrastructure, and credits granted to the agricultural sector have a positive and significant effect on the Value added of the agricultural sector.

One of the effects of the improvement in financial information disclosure systems in the capital markets is that the information disclosed in the annual reports includes many specialized terms and special notes as well as non-financial information, which has made them more complicated and incomprehensible. In this regard, the length of financial and audit reports has been increasing, and in this sense, the readability of these reports has emerged as a difficult problem, especially in today's era, we are facing an information explosion; Therefore, the economic effects of the readability of financial and audit reports have attracted the attention of legislators and researchers alike. Therefore, the purpose of this research is to develop a model of factors that positively influence the readability of the auditor's report in Iran. The investigated mechanisms include the risk management committee, political communication, and institutional shareholders, and the fog index was also used to measure the readability of the auditor's report. The statistical population of the research, after applying the desired restrictions, the number (1030 observation year-company) was selected in the time period of 2011 to 2020. The results of the research showed that the first and third dimensions (risk management committee and institutional shareholders) are effective in the readability of the auditor's report. These findings have important perspectives for various stakeholders such as the government, legislative and regulatory bodies, companies, and researchers. Based on this, it is suggested to the audit organization and the Tehran Stock Exchange Organization take the necessary measures regarding the formulation of rules and standards for the readability of audit and financial reports.

Accounting scandals, Creative Accounting, and fraud are always there. Recently, large joint-stock companies have been caught in financial scandals that occurred due to Creative Accounting, and these scandals had a very deep impact on the financial institutions of that country and its consequences on the financial markets of other industrialized countries. In Creative Accounting, the reporter tries to present a false and desired image of the company by using the non-standards, tax laws, and financial regulations in the context of conducting a financial event, without violating accounting principles and standards. The purpose of the current article is to present a conceptual model to prevent Creative Accounting. The research method is qualitative. An inductive approach was used. The data was obtained from the data foundation method and interviews with experts. 15 interviews were conducted with the participants. Also, the theoretical sampling method has been used in the research. Data analysis was done in three stages open coding, central coding, and selective coding using MAXQDA software. Based on the six dimensions of the conceptual model categories (causal conditions, Central phenomenon, Contextual factors, Intervening factors, Strategies, and consequences), the final research model was obtained. The conceptual model of research in causal conditions includes fundamental, organizational, and specialized features. In the central phenomenon including commitment; Idealism; Contextual conditions: legal and environmental requirements; in the section on intervening conditions: managerial, structural, and supervisory features; in the strategy section: information management, compatibility, and legal reporting. In the end, it is expected that Creative Accounting will be prevented by implementing these strategies and emphasizing the economic and social consequences.

The separation of key employees from audit institutions and the lack of talent management have caused a lot of damage to audit institutions. Therefore, it is necessary to effectively maintain employees and maintain profitability by using a written plan for succession planning. The purpose of this research is to identify and prioritize the consequences of not using the succession system in audit institutions. The research method of the article is of a mixed type, and in terms of the way of collecting information, it is descriptive survey, and in terms of research typology, it is a type of mixed research with a qualitative and quantitative approach in the deductive-inductive paradigm. The statistical population in the qualitative section is professors and knowledgeable experts in the field of accounting and human resource management, and according to the purpose of the research, sampling in this research was done in a targeted manner and in the number of 18 people. The statistical population in the quantitative section is the managers of the auditing participated in this research using the available non-probability sampling method. In the qualitative part, the qualitative data obtained from the interviews using the Atlas. The coding method, and the quantitative part of the final research and analysis were done using the fuzzy Delphi method, and the consequences of not using the succession plan in the form 12 specific factors and then by extracting these factors, they were ranked through quantitative research. The results showed that the exclusive perception of the position (power seeking), the institution's reliance on individuals, the learning plateau and inertia are the most important consequences of not using the succession plan in audit institutions.

This study investigates the impact of regulatory quality on economic growth for the D- 8 countries by applying a panel smooth transition regression (PSTR) model from 1996 to 2019. Few studies considered the relationship between regulatory quality and economic growth. In most of them, the linear relationship between the variables has been examined, and non- linear relationships have not been considered. Therefore in this paper the nonlinear association between regulatory quality and economic growth is being examined.   For this purpose, the paper uses the regulatory quality index, GDP growth and other variables including financial development, agricultural raw materials exports, inflation rate and gross capital formation. Our empirical results indicate that there is a non-linear relationship between variables under consideration. The results demonstrate that there is one continuous function with two regime and a threshold at regulatory quality of -0.746. In the first regime, financial development, agricultural raw materials and gross capital formation have a significantly positive impact and inflation rate have a significantly negative impact on GDP. At the second regime, agricultural raw materials exports and financial development have a negative impact and inflation rate and gross capital formation have a positive impact on GDP. The results optained from this paper are consistent with several studies including Koeniger and Silberberger(2015). Since the regulatory quality index in higher levels has a positive impact on economic growth, to achieve a stable economic growth the economic planners and policy makers should pay much attention to creating efficient institutions with transparent regulations.

In the last half century, the issues related to social capital, especially trust and its impact on the economic growth have been of particular importance. In this regard, the main purpose of this study is to investigate the effect of trust on the economic growth of selected groups with high and low corruption perception level over the period 2007-2020. We used the Trust Index from the World Value Survey. Then, the generalized method of moment (GMM) method was used for estimation. Gross domestic product, capital formation (at fixed price), human development index, consumer price index, innovation, labor force, economic freedom index, trade openness index, corruption, and democracy were the study variables. All explanatory variables were stationary; therefore, they had a long-run relationship with economic growth. Based on the results, trust had a positive and significant effect on economic growth in both groups of the countries. Due to the fact that trust changes and is affected by the environment, policies should be adopted to increase the level of trust in society. Some policies such as improving the transparency and integrity of institutions and also educational programs (the main emphasis should be placed on the joint work of students and strengthening cooperation between new generations) can increase social capital and, as a result, increasing public trust.

The purpose of this study is to present a model of the transformation plan of the tax system in the tax affairs organizations of Golestan, Mazandaran, and Gilan provinces. The research method is developmental-applicative and in terms of nature, it is exploratory with a mixed approach. In the qualitative part, in order to identify the data using the content analysis method, reviewing the related texts, as well as exploratory interviews with 30 experts, using a non-random method with the snowball technique until reaching theoretical saturation. In the quantitative part, the effective factors on the transformation plan of the tax system from the opinions of the general managers and deputy governors of the provincial centers and the heads of departments in the number of 130 people, and the sample size was estimated using the Kargesi Morgan table in the number of 100 people by stratified random sampling method. The results showed that as we approach the fourth level to the first level, the intensity of influence decreases, and the intensity of influence increases. According to the analysis chart, the factors of human resources and infrastructures are located in the independent area, which has a high influence, as a result, they will influence other factors.

Set forward-looking electricity tariffs is very important to the political economy. Therefore, determining the basis for electricity prices will provide a diagnostic criterion for politicians and legislators to avoid mandated pricing. The present article investigates the long-run marginal cost forecasting of Iran’s electricity based on the predicted demand of vision 2041. Two scenarios of continuing the current trend and the high growth with frugality determine and distinguish the future power plant generations for each base year in a desired vision. In other words, total power generations and the share of each power plant type were scheduled, and consequently, long-run marginal costs are estimated based on the average incremental cost approach and levelized cost of electricity concept. The effects of fuel price and discount rate variations are investigated in this study. The LRMC variation trend based on the domestic fuel price is opposite to corresponding global fuel price.

Today, improving human resources is one of the most used areas of cloud computing in organizations. Because on the one hand, it has implementation complexities and diverse systems, and its implementation requires the use of numerous software, and on the other hand, it is possible to use the human resources services of organizations. The aim of the current research was to design a human resource improvement model based on cloud computing in Tejarat Bank. The research method is applied and descriptive, which was done with a mixed exploratory approach (qualitative-quantitative). The statistical population in the qualitative stage was 30 people from banking and university experts who were selected by a purposeful judgment method, and in the quantitative stage, all the experts of Tejarat Bank were 5998 people. To identify the components of human resource improvement, the Delphi method was used in four rounds, and to design the model, the structural equation method with Smart PLS3 software was used. Delphi results showed that human resources improvement based on cloud computing in Tejarat Bank includes 46 components in the form of 4 dimensions (educational improvement, professional improvement, organizational improvement, and individual improvement). Also, based on the results of structural equation modeling, it can be said: the dimensions of educational improvement, professional improvement, organizational improvement, and individual improvement have a positive effect on the improvement of human resources in Bank Tejarat at the rate of 0.864, 0.571, 0.701, and 0.622, respectively.

Today, the outbreaks of epidemic diseases such as Covid 19 is one of the most important challenges that facing the world economy. Therefore, the study of the effects of epidemic diseases on the economy is of particular importance. The studies showed there is a close relationship between trade, economy and production. In this paper, we will focus on the effect of the epidemic on macroeconomics, especially foreign trade. To achieve this goal, a new dynamic system model of the supply chain in foreign trade, is mathematically modeled. In this model, the parameters affecting the macroeconomy in the field of foreign trade and domestic production have been considered. Since epidemic diseases affect market demand and factory performance, they will have a direct impact on commodity prices and trade volume. Studying this effect is important during and after the epidemic. On the other hand, This model is simulated using time-varying behavior and input with time. Using a new method and utilizing the science of control engineering, an optimal tariff estimation system will be developed. Within system, it is possible to use policymakers to make the right decision in different situations.

Economic growth is one of the most critical goals in all countries. Economic growth can enhance public welfare, reduce poverty, and alleviate unemployment. Knowing the factors affecting economic growth is essential, but recognising the obstacles can be more critical and practical. Iran is constantly exposed to various risks due to its location in one of the world's most significant and turbulent regions, the Middle East. On the other hand, Iran's hot and arid geographical location has led this country to be directly influenced by climate change. The main objective of the present research is to investigate the effect of operational risk and climate change on economic growth in Iran from q1:2014 to q4:2021 using the time-varying parameter vector autoregression (TVP-VAR). The research results reveal that any operational risk improvement positively affects Iran's economic growth. Furthermore, international sanctions have a significant impact on operational risk and, thus, a negative effect on economic growth in Iran; Therefore, it is suggested to Iranian policymakers to alleviate international tensions, especially with the influential countries in the global economic scene, to improve the operational risk, increase foreign investments, enhance the business environment, reduce the cost of business transactions and accordingly, increase the economic growth and development of the country. On the other hand, the climate change crisis has had an adverse effect on economic growth in Iran. It is thus suggested that policymakers consider climate change as a critical and urgent issue in legislation.