According to the human capital theory, the skills transmitted by schooling are held to increase worker productivity. Thus, individuals invest in education in order to raise their productivity and income power. Investment in schooling is a function of the marginal rate of return, and the marginal interest cost of the funds used to finance them. The formal model is developed in a supply and demand framework, in which, the demand curve is downward sloping, that is additional investments yield smaller and smaller returns. The supply curve is upward sloping, under the assumption that cheaper sources of funds are used before more expensive ones. Persons with more favorable social "opportunities" (supply side) tend to invest more in schooling. Individuals with higher "ability" (demand side) also tend to invest more, as they have greater capacity to benefit from these investments. This means that the distribution of incomes is more concentrated the more unequal the distribution of the supply and demand curves. This negative correlation may stem from a positive association between "opportunities"and "abilities". Public policies are designed to alter the dispersions of the supply and demand curves, and the correlation between them. Programs to enrich the educational experiences of childern from poor and deprived families reduce the dispersion in ability.The provision of free public education, and loans for higher education, for students from low-income families also reduce the inequality in opportunity and hence the correlation between ability and access to funds

Performing duties and offering decent services to citizens by municipalities, calls for supply of credit and financial resources. During the last two decades, revenues generated by purchasing surplus density or in other words, revenue from granting rent licenses to urban lands has played a central role in providing income for the metropolis municipalities of the country. Financial dependence of municipalities on this source of income and lack of reliable and sustainable sources of revenue at least to meet the permanent costs, disrupt the medium and long term financial budgeting and planning of municipalities. Considering inefficient and less rational methods and illogical density sales, necessitates more efforts to be made to study income structure of municipalities and demands effective help to be provided to this pervasive and public institution by investigating the roots of rent seeking in this structure.A basic assumption in this study is that some income codes including sales densities influence the formation of the municipality rent in a large extent. Therefore, by using the statistical data in Isfahan Municipality, the share of different sources of income in total municipality revenues during the years 1983 to 2005 is investigated and the research hypotheses are analyzed. The results indicate that the income structure of Isfahan municipality is rather based on rent seeking than relying on economic potentials and structures.

In the field of health care and medical practice, gain sharing plans should be carefully examined to be sure they reflect the codes of ethics. Ethical principles involved in gain sharing include informed consent and conflict of interest. Physicians must discharge their responsibilities to patients with loyalty, honesty and good faith, all the while avoiding conflict of interest. Conflict of interest rules usually focus on financial gain. This may raise some important issues, including kickbacks, fee-splitting and self-referral. These practices can potentially distort professional judgment. Some countries have rules of professional conduct governing these issues. In this article, we intend to describe importance of the issues of kickbacks, fee-splitting and self-referral in the field of clinical medicine and discuss some ethical issues that should be considered by physicians.

We study the effect of education and its expenditures, especially in higher education, on poverty and income inequality. Using the Keynesian approach it is shown that education, from the theoretical point of view, lowers poverty and income inequality level. In an empirical work we, used the data including 111 observations from 91 countries, with different human development levels, and concluded that the net enrolment rate in secondary schools has inversely and significantly affected the poverty and income inequality. Also education expenditures as percent of GNP have significantly decreased the level of poverty and income inequality. Another result of this research is that the negative effect of higher education expenditures on poverty and income inequality is greater than the effect of education expenditures in primary and secondary schools.

The problem of income distribution and its resultant inequalities has been a subject under disputing in many societies that even increase of sensibility about this topic has caused the important society - political variations. In this paper, we try to concentrate on special factor that influence income inequality and analyze it. Our elected factor is philanthropic contributions. The results of this exploration suggest that philanthropic contributions have reduced income inequality in Iran in 1363-85. This effect is significant but small.

This study applies the Rao decomposition method to the Iranian households income data for both urban and rural areas.Examining the role of different income components in the aggregated income, helps to evaluate the effects of economic growth on income distribution. It also leads to have a better selection of the redistribution policies.The results show that the most important factor in income inequality stems from self-employment income. One reason for that is the tax avoidance in this sector.Wages and salaries in the public sector is another import factor of income inequality. This is because of a monopolistic condition in public employment. The elasticity of the Gini coefficient with respect to self employment is greater than other components. So, any growth strategy intending to increase self-employment or expanding the public employment level should be accompanied by redistribution policy to improve the inequality or at least prevent it from getting worse.

One of the most important issues for municipalities around the world is to earn a steady income to pay for municipal services. Excessive reliance of many municipalities on unsustainable municipal revenues has caused the financial problems. Studying the sustainable income sources of the world's municipalities and using the experiences of cities that have a similar structure to Shahinshahr city, can to some extent can solve the problems of Shahinshahr municipality. The present study was conducted in Shahinshahr city (spatial framework of the present study). The type of applied research and its study method is descriptive-analytical. Data collection has been done by two methods of documentation and field studies to investigate the causes of declining revenues and increasing municipal expenditures of the city municipality. In this regard, the study tools in the first stage are the books, valid and related journals, monthly magazines, dissertations, etc., and in the next stage by using and analyzing data related to the revenue and expenditure performance of Shahinshahr Municipality in different periods. Which was obtained from the municipality, Shahinshahr municipality has been studied from the financial and revenue dimensions And Finally, according to the existing conditions of Shahinshahr municipality and city, solutions in the field of sustainable and continuous income generation for Shahinshahr municipality will be provided. The results show that the revenue from general tolls (continuous tolls) is generally considered as a part of stable incomes, which has the highest revenue from the sale of goods and services and pollution tolls.