پژوهشی
1. Comparing Economic Efficiency in Iranian public and Private Banks With Data Envelopment Analysis Method

حسین زاده بحرینی حسین زاده بحرینی؛ ناجی میدانی ناجی میدانی؛ چمانه گیر چمانه گیر

دوره 15، شماره 25 ، پاییز و زمستان 1387

http://dx.doi.org/10.22067/pm.v15i25.1806

چکیده
  Efficiency growth in financial institutions, one of the most important economic institutions in every country, is a fundamental step toward economic development Iranian banks do not have desirable efficiency, because most of them are governmental and without financial markets development. In this paper we want to address and compare efficiency in public and private banks, so we have used Data Envelopment Analysis (DEA) approach, which is linear programming method. and being simple and reliable to measure the efficiency. we analysis the structure of banks and compare economic efficiency in governmental ...  بیشتر

پژوهشی
2. The Impact of Orthodox & Heterodox Policies on Economic Growth in Developing Countries: Empirical Evidence

جعفری صمیمی جعفری صمیمی؛ رجایی رجایی

دوره 15، شماره 25 ، پاییز و زمستان 1387

http://dx.doi.org/10.22067/pm.v15i25.1805

چکیده
  The purpose of this paper is to examine the effects of orthodox and heterodox policies on economic growth in some developing countries. During recent decades especially after the establishment of the World Bank and International Monetary Fund which both supporting the so-called neoclassical growth theory, a similar policy package called orthodox policies was introduced to promote economic growth in developing countries. The package included policies such as lower government economic intervention; capital liberalization; and so on. However, the unsuccessful experiences of some developing countries ...  بیشتر

پژوهشی
3. The Effect of Market Cycles on Investor's Reaction to Discretionary Accrual's Changes

مهدی مرادی؛ محمد علی فلاحی؛ سلطانیان سلطانیان

دوره 15، شماره 25 ، پاییز و زمستان 1387

http://dx.doi.org/10.22067/pm.v15i25.1808

چکیده
  Managers use earning management to show the profitability growing in a way that causes the output increase. one of the most important tools for this is discretionary accrual. Studies about earning management show that the managers use the opportunities to manage the exact earning. The aim of this research is to study the effect of market cycles on investor's reaction to discretionary accrual's changes. Related to the information of 1380-1383 three market cycles were identified: optimistic, neutral and pessimistic. Investor's reaction to the discretionary accrual changes in a sample of 66 firms ...  بیشتر

پژوهشی
4. The Survey of Long-run Relationship between Oil Prices and Exchange Rates: The case of OPEC

شکیبایی شکیبایی؛ افلاطونی افلاطونی؛ نیکبخت نیکبخت

دوره 15، شماره 25 ، پاییز و زمستان 1387

http://dx.doi.org/10.22067/pm.v15i25.1810

چکیده
  In this paper we studied the relationship between oil price and exchange rate in OPEC members. We investigated the long-run relationship between real oil prices and real exchange rates by using a monthly panel of seven countries of OPEC members from 1995:01 to 2006:12. We first test whether exchange rates are cointegrated with real oil prices. Stationary and cointegration tests for country-by-country and pooled series obviously shown the low power of individual country-by-country tests for unit roots and cointegration. It is shown that real oil prices may have been the dominant source of real exchange ...  بیشتر

پژوهشی
5. Feasibility Study of Electronic Tax Collection and Tax eturn System:Case of Khorasan Regional Office

ناظمی ناظمی؛ مرتضوی مرتضوی؛ امینی امینی

دوره 15، شماره 25 ، پاییز و زمستان 1387

http://dx.doi.org/10.22067/pm.v15i25.1813

چکیده
  In this paper we have studied the application of Information Technology in the process of income tax declaration by the taxpayers. The primary objective was to measure the degree of support from top management of the province tax administration towards establishment of an electronic tax declarations system and the amount of organizational readiness in terms of hardware and software infrastructure. Data was collected by means of two designed questionnaires from top managers and information system experts of the organization. The result showed that the existing tax collection system is an inefficient ...  بیشتر

پژوهشی
6. Electricity Demand Analysis in Iran by Using Cointegration and ARIMA Modeling (1363-1388)

سعید صمدی صمدی؛ شهیدی شهیدی؛ محمدی محمدی

دوره 15، شماره 25 ، پاییز و زمستان 1387

http://dx.doi.org/10.22067/pm.v15i25.1814

چکیده
  Electricity industry is older than 100 years in the world and every nation has selected a kind of system depends on interference of government or private sector in electricity industry. But today, generally, in all over the world, electricity industry is moving towards competitive markets and process of reforming structure. Electricity industry in Iran is passing a new structure from natural monopoly structure to competitive markets in which producers compete for selling energy. In this sitvation, study about the situation of economical industry of electricity in Iran is too important. Using cointegration ...  بیشتر

پژوهشی
7. Theoretical and Empirical Study of Time Preference: Iranian Economy 1351-81

دلالی اصفهانی دلالی اصفهانی؛ بخشی دستجردی بخشی دستجردی؛ حسینی حسینی

دوره 15، شماره 25 ، پاییز و زمستان 1387

http://dx.doi.org/10.22067/pm.v15i25.1816

چکیده
  In this study, the rate of time preference as the most important origin of interest is studied. It is firstly examined from the view point of its determinants and then the affected factors from time preference will be considered. Results show that the most important affected variable is saving rate, so that the higher the rate of time preference is the lower the optimal saving rate. This can be explained by the fact that the high the time preference the more distance one takes in his allocation choice from rational norm. We also claim that time preference can not provided enough bases for existent ...  بیشتر

پژوهشی
8. A Study of Causality Relationship between GDP and Electricity Consumption in Iran during the Period 1967-2006 by Toda-Yamamoto Test

محمد حسن فطرس؛ منصوری منصوری؛ شعبانی شعبانی

دوره 15، شماره 25 ، پاییز و زمستان 1387

http://dx.doi.org/10.22067/pm.v15i25.1817

چکیده
  Considering the close relationship between energy (including electricity) consumption and economic growth in the world economy the determination of the quantity and the quality of such a relationship within the Iranian economy could be helpful for the conception and definition of the electricity sector's policies. This article investigates the existence of Granger’s Causality relationship between electricity consumption and GDP of Iran during 1967-2006 and tries to determine the direction of this causality. For this purpose, we firstly survey the stationarity of electricity and GDP variables. ...  بیشتر

پژوهشی
9. A superlative Import Price Index Based on Available Information of Customs Office

آشفته آشفته

دوره 15، شماره 25 ، پاییز و زمستان 1387

http://dx.doi.org/10.22067/pm.v15i25.1818

چکیده
  There are many users of price indices, including governments, commercial enterprises, national and international organizations and the public at large, so the accuracy of price indices is very important. In this paper, we focused on one of the most important indices, i.e. Import Price Index (MPI), and we proposed a novel method of its calculation based on available information in the reports of Customs Administrations by using some mathematical transformations on well-known indices like: Weighted Price Relatives Index, Paasche, Fisher and two geometric mean Indices. Finally, we presented scores ...  بیشتر