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Today, financial development is one of the main drivers of economic growth and development. Since developing countries are focused on the rapid expansion of economic growth, they have taken steps toward the development of financial markets. However, the consequences of financial development on environmental quality are not clear. In addition, since the emission of carbon dioxide caused by production is significantly different from the emission of carbon dioxide caused by consumption in some countries (such as China). Therefore, this article examines the impact of financial development on the consumption-based CO₂ emissions for a panel of 17 developing countries during the period of 1990-2019 with a Panel- Quantile approach. Empirical findings show that the effect of financial development on consumption-based CO₂ emissions is positive and significant in all quantiles. In addition, this study considers gross domestic product, rental rates of natural resources, trade openness, and globalization as control variables. The results of this study provide new evidence for policymakers to maintain environmental quality by focusing on the link between financial development and consumption-based CO₂ emissions.
 

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One of the projects in the department of physical education at the ministry of Education is the school sport Olympiads, which will require the development of government funds and other sectors to achieve the project's further benefits and goals. Therefore, this research aims to provide a model for the development of financial resources for the school sports Olympiad. The present study has applied exploratory purposes. In terms of data presentation, the type of research is theoretical, and in terms of data search, it is qualitative research. The grounded theory approach was used in this research, and Strauss and Corbin's methods were used. Statistical samples were from managers, deputies, physical education teachers, physical education experts in the departments, and executive officials of the Olympiad. We chose the samples purposefully and proceeded with the snowball method until we reached theoretical saturation. Data gathering tool in the field method: Semi-structured interviews and in the library method: phishing, a compilation of literature and theoretical framework. For data analysis, open coding, axial coding and selective coding were used to reach concepts, categories and final theorems. In this study, 218 concepts and 21 categories of interviews were extracted. Five categories and 39 concepts in the Causal conditions, seven categories and 30 concepts in the Context conditions, six categories and 33 concepts in the Intervening conditions, six categories and 33 concepts in the Strategies, and six categories and 36 concepts in the Consequences. Expected outcomes of the final model: increased moral and financial attention of authorities, increased funding for the project, greater private sector participation, strengthened management and planning, quantitative and qualitative improvement of space and equipment and more realization of the objectives of the school sports Olympiads.

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This paper is aimed at proposing an appropriate e-business model for Iran banking industry using mixed research (qualitative -quantitative) methodology. For this purpose, after examining e-business models for financial services 10 experts and managers in the banking industry of the country at various levels during were interviewed in qualitative phase. Gathered data was analyzed using qualitative content analysis and a questionnaire was prepared and used as the basis of quantitative phase of study. The quantitative data was collected and then analyzed for descriptive and inferential statistics. Based on results final model of the research was determined. The results of the research show that the proposed e-business model for banking industry is comprised of four main dimensions including: provided value, customers, suppliers and financial management. Generally speaking, the main components were classified as 10 main categories, i.e. product/service, target customers, distribution channels, customer loyalty, insurance, resources and competencies, cooperation network or partners, cost structure, revenue structure and electronic intermediaries. At the end, as per the obtained issues and scope, some policies and research proposals are presented.

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Financial markets play a vital role in supplying and facilitating the flow of funds into production and industry sectors of economy and can result into the acceleration of economic growth. Indeed, many experts believe that the development of financial markets acts as the engine for growth. The main objective of this paper is analyzing the relationships between financial market development and economic growth through focusing on Iranian economy and thirteen other countries for the period 1988-2003. In this regard in addition to the Beck and Levin model (2003), we have used three versions of Granger–Casualty approach, Cointegartion test and panel data estimation procedure. Casualty test shows that in Iran, bank and stock market size have no strong effect on economic growth despite the fact that the effect of economic growth on stock market is positive and meaningful. The results of panel data estimation revealed that in real terms, investment and labor force, positively and strongly affect economic growth. In the money sector, the effects of banking system are statistically acceptable, although the positive effect of stock market is not statistically acceptable. The absence of Long–run co integration relation between financial markets and economic growth for the period 1976-2003 is the result of Auto-Regressive Distributed Lag Estimation. In sum, the long – run relation between money market and economic growth is negative and this true for the Iranian economy.

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The development in financial and banking sectors is an integral part of economic growth and development. The experiences of many developing countries show that reform driven policy in finance and banking system enhances economic prosperity and removes the macro investment impediment. This Paper evaluates the impact of Linearization policies (or financial restriction) and also changes in real interest rate on deposit and credit of financial sector development in Iran, over the period 1969-2003. The results show that there is a significant and negative relationship between restriction (and reserves control) and financial development. Also, there is significant relationship between changes in banking real interest rate (credit and deposit) and financial development. While the increase in real interest rate on informal markets leads to demand transfer from informal market to formal market and consequently towards the expansion of financial market in Iran. Therefore, low real interest rate, with regard to other policy considerations, would cause increase in potential investment and will improve the proper use of resources in the economy.

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Casual relationship between financial developments and economic growth is one of the striking empirical macroeconomic relationships. Following the development of financial issues, our attention turns from economic growth to another issue of economic welfare. In this study, we try to examine the relationship between financial developments, economic growth, poverty and inequality in OPEC countries. The simulation of the models and statistical inferences, in this study, are based on the static and dynamic panel data approach. The empirical models are estimated by using GMM estimators, fixed effects and random effects using the data between 1990 and 2004. The results of this study show that financial developments through its effect on economic growth can mainly contribute poverty alleviation and inequality reduction in these countries.

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Economic liberalization policy has been among the major concern of the governments during the last few decades. However, its impact on economic growth is still a controversial issue. The aim of this paper is to examine the impact of trade liberalization and financial development on economic growth in Iran using annual observations over the period 1973-2007. The current study would use ARDL technique to estimate the empirical model. The findings of this paper indicate that there is a long run positive and significant relationship between trade liberalization and financial development and economic growth in Iran over the period of the study. The error correction coefficient is around 0.32 showing that the adjustment towards the long run equilibrium takes place within almost three years. The Granger causality test indicates that causality runs from trade liberalization and financial development to GDP.

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This study aims to develop a native scale of competitiveness in Iran's commercial banks. Based on the review of theoretical and empirical literatures, a comprehensive competitiveness scale is developed to show the various dimensions of international performance of commercial banks. The validity of the scale is confirmed by 50 experts. The information of the scale is collected using a sample of 300 questionnaires distributed among officers of commercial banks working at international departments of Iran's commercial banks. The main findings of this study can be summarized as follows. 1. The main determinants of native scale for measuring the performance of international departments of commercial banks are financial and non-financial performance, respectively. 2. the Non-financial performance is confirmed in the international departments of all commercial banks. Moreover, the financial performance of international departments in the Melli, Saderat, Mellat and Sepah Banks is approved while the financial performance is not confirmed in the Tejarat Bank.

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The increasing trend of manpower and financial investments have made information technology productivity more important than before. Researches show various results of information technology productivity. While some of the researches attribute the improvement and increase of productivity and profitability to the information technology, others consider the real profits of information technology disappointing and even pretend that information technology has not been able to increase productivity and create economic advantage. The present research covers the information technology productivity at the economy level (industry level) and has a different assessment of information technology productivity criteria through studying whole economic guidelines as well as industrial guidelines. The results of the field research and surveying the records and valid statistics made it clear that although there is not a meaning ful disparity between manpower and financial investments, there is a gap between existing information technology productivity and the prospective one. In this article, besides stating the study criteria and presenting hypotheses and research findings, the different criteria of assessing information technology productivity have been taken into consideration.

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   This study was carried out on the social history of the village in Iran and to identify and categorize the social issues in the villages of Salas area in 1325 AH. Despite the importance of rural society in Iranian history and the eve of the Constitutional Revolution, few studies have focused on issues of the peasant movement and territorial issues, relying on observers, activists, and little reflection on rural issues in the media at the time. While understanding the rural community requires a deep and broad understanding of social relationships based on a comprehensive description of the reality of the community in question at any given time. The present study was based on data from the Legal Documentation Collection (Sentence Implementation Office, 1325 AH) of a sample province (Mahallah Salas and ,Shaghaghi), comprising a homogeneous community of middle villages, Garmrood and Sarab, Miyaneh, what were the challenges and social issues of these rural communities?

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The purpose of this paper is to examine the relationship between bank loan rate and housing prices in Iran. For this purpose, some VAR models have been applied, using the following variables: real loan rate, money supply (including the high powered money and the liquidity), GDP, housing services index, and the number of licenses for new houses. The results show that a reduction in the loan interest rate will increase the demand for housing sector because of reduction in cost of borrowing from banking system in order to invest in this sector. In other word, the research findings have implied a negative relationship between bank loan interest rates and housing prices. The results have also revealed that financial repression in the form of bank loan rates control policy induces more investment in housing sector and results into resource depletion of banking system.

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Achieving a high and sustainable economic growth has always been the main target of economic plans in different countries. Proving a positive relationship between financial development and economic growth by many studies has convinced the researchers to study the effective factors on the growth and development of financial markets. Inflation is one of the main factors that have a great impact on the countries’ financial development. So, the focus in the studies has mainly been on explaining the form of relationship between inflation and financial development. In this paper, the relationship between inflation and financial market development in Iran during 1978 to 2007 for the money market and during the summer of 1999 to spring of 2008 for the capital market has been reviewed. Econometric model of this research has been specified according to Boyd, Levine and Smith model (2001). Firstly, a simple linear model is used for controlling other economic factors that may be correlated with financial market performance. Then, a threshold regression is handled for explaining the nonlinear relationship between inflation and financial market development. In this model, different thresholds that limit inflation are considered. Conditional least squares method (CLS), is applied for estimating the model. The threshold limit for inflation has been determined based on the minimum error sum of squared criterion. The results of the estimated model indicate that a negative relationship between inflation and financial development indexes of money market. This positive relationship also exists between inflation and stock market development indexes. In the same way, the output of the estimated models has shown that in the some domain of inflation, the negative relationship between inflation and financial development indexes of money market is not significant.  In addition, the results of the estimated models revealed that there is no a threshold limit for the impact of inflation on the stock market.  

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This study examines the relationship between financial sector development and poverty reduction in the Iranian economy during 1973-2007. To explore a long-term relationship between variables, Bounds Testing Approach of Pesaran and others (2001) was used and to investigate the interface and causality between financial sector development and poverty reduction Dolado and Lutkepohl’s approach and causalty test (1996) was applied. In this paper for showing financial development, three alternative indicators and for representing poverty  the cost of private consumption per capita are used. Results from this study indicate a long-term relationship between variables in the model. Dolado and Lutkepohl causality test results also show that financial development is not effective in poverty reduction .

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There have been few studies working on effects of financial repression policies on Iran’s economic growth. Considering the huge share of agricultural sector, we have been trying to fill this gap by the help of time series data from 1962 to 2007 on agricultural GDP, unproductive government expenditure, human capital, industrial price index, political instability, and financial repression measures. Results show that controlling the bank reserve requirement ratio as a proxy for financial repression has negative effect on economic growth of agricultural sector. This indicates that reducing controls on this parameter will help government to achieve higher rate of growth.

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Banks as important financial institutions have drawn attention of economic researchers because their impacts on various economic sectors. Despite positive role which banks play, they cause economic instability due to providing services particularly intermediary ones, so that most of economic researchers consider banks as main cause of current financial crisis. With regard to role of banks in economic instability, this research pays attention to financial intermediary role of commercial banks as their main product on economic instability. In particular, this research tests the impact of commercial bank products on economic instability as the core hypothesis. The results show that commercial banks as financial intermediaries had negative impact on Iran’s Economic stability during 1981-2007.

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The estimation of Tobin’s Q Investment function is the aim of the present paper. One of the most important challenges of investment for a firm is finance. In the real world, since there is no perfect capital market, the costs of financing through internal and external resources are not equal and friction problem occurs in investment decisions. In this paper, a dynamic investment model is estimated in context of Tobin’s Q theory. This model accounts for 3 identifiable financial frictions, i.e., convex costs of issuing equity, overhang from outstanding debt and collateral constraints. The model is estimated with reference to capital and financial markets in Iran based on Hennessy et al (2007) approach using panel data of 19 companies during 2000-2009. The GLS and GMM methods are used for estimating and comparing the models.

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Purpose: This study was conducted in order to identify and structure the financial crisis of the social security organization using the SSM method. The results of this research can be used to determine changes in this organization.

Methodology: To identify and structure the problem, CATWOE and soft systems methodology have been combined. Therefore, the current research is applied research with inductive-deductive logic, which is an example of a qualitative mixed method. The data of the research are the opinions of experts, whose number is 28, and they were selected in a purposeful way. Research has been done in two main stages, which are extracting the structure of the problem and identifying solutions.

Findings: In this research, the structure of the financial crisis of the social security organization (rich image) and the factors related to it were determined. In addition, it was found that in order to solve the crisis, reforms should be made in governance and organization measures in three areas: policy, economy and supervision.

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During the past two decades business and manufacturing have observed significant and radical changes. Companies have used automation in the manufacturing, in order to improve quality and competency. It was expected that along with these changes, management accounting systems, which focus on monitoring and analyzing management decisions, should adapt with and encourage the changes. Many authors have claimed that management accounting systems have not helped the suitable business and manufacturing strategies in the new environment. Some even claim that it has hindered investing in advanced manufacturing technology and productivity. This research, by analyzing information collected from 101 Iranian business units from various industries and manufacturing settings, investigates justification basis for capital investment in advanced manufacturing technology. The study demonstrates that there is more correlation between qualitative factors such as; manufacturing capabilities, improved product quality and, competition position with investment justification than quantitative bases such as; accounting rate of return (ARR), internal rate of return (IRR) and, net present value (NPV).

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The relationship between financial and real sectors of economy has been considered in various economic studies. This paper investigates the effect of financial system structure on economic growth using Dynamic Panel method (GMM) for 39 countries during 2000-2009. The estimation results show that financial structure has no significant effect on economic growth in both the entire set and developed countries, while this effect is significant in developing and emerging countries. In other words, real sector performance in market-based financial system is better than bank-based financial system in developing and emerging countries. In addition, financial development has significant and positive effect on economic growth in entire set of countries, and this effect is higher in developing and emerging countries than developed countries.