This paper assesses the relative effectiveness of Central Bank independence versus policy rules for the policy instruments in bringing about good economic performance. It examines historical changes in (1) macroeconomic performance, (2) the adherence to rules-based monetary policy, and (3) the degree of Central Bank independence. Macroeconomic performance is defined in terms of both price stability and output stability. Factors other than monetary policy rules are examined. Both de jure and de facto Central Bank independence at the Fed are considered. The main finding is that changes in macroeconomic performance during the past half century were closely associated with changes the adherence to rule-based monetary policy and in the degree of de facto monetary independence at the Fed. But changes in economic performance were not associated with changes in de jure Central Bank independence. Formal Central Bank independence alone has not generated good monetary policy outcomes. A rules-based framework is essential.

Knowing the components of economic education provides the dynamic background of education in this field. The aim of the current research is to investigate the indicators and components of the economic education curriculum. The approach of the current research is qualitative and its method is research synthesis. The research community is all the articles (211 articles) that have been presented from 1390 to 1401 AD and from 2010 to 2022 AD regarding economic education in curricula. The sample of the research is 32 articles, which were selected based on thematic monitoring, theoretical data saturation, and purposefully. The research data were collected from the qualitative analysis of the studied articles. By analyzing the data, the dimensions of vitality in the curriculum of the elementary school in 4 factors and 55 categories including the dimension of individual factors (including indicators and components related to personality characteristics); The dimension of culture and economic ethics (economic fields in the society); The dimension of economic concepts and knowledge (indices in economic education) and the dimension of collective and communication concepts (communication and interaction indicators in education) were classified. Economic education is dependent on internal and external components in educational systems, which requires macro-planning in this field.

In this study, the relationship between increasing Gharz al-Hasna accounts on economic growth in Iran has been investigated. The time period associated with this The research is from 1357 to 1399 which using ARDL estimation method (self-explanatory regression method with wide intervals) to The coefficients related to the research variables are estimated. In this study, time series data of Gharz al-Hasna and growth account variables Economic as well as inflation and employment have been used. The results show that the relationship between economic growth and Gharz al-Hasna accounts is positive There is also a relationship between economic growth and negative inflation and positive employment.

The present study investigates the accounts receivable analysis from the auditor's point of view and its simulation. The statistical population of the present study is two groups of undergraduate and graduate students who have spent the audit lesson, and the opinion of about 20 students in both groups of undergraduate and graduate During the academic year 2019-2020 was analyzed. The method used in this study is a descriptive survey method (One of the most common quantitative research methods) which has been prepared and distributed for this purpose. Then the interviews were analyzed and analyzed using qualitative (Qualitative data means data extracted from open questionnaires) data analysis. The simulated simulation was carried out in the present study and can help students understand concepts such as (1) certification process; (2) Alternative practices for receivable; (3) Assessing the Evidence of Auditing; (4) Obtain the worksheet evidence; and (5) understand the statistical sampling as a tool for risk management.

No risk management model can be replaced by a suitable legal and economic system for debt collection. Reforming the law and economic systems is the principal condition to solve debt collection problems. This paper studies the risk of collecting receivable accounts in Iran and then answers this question that whether there are sufficient and appropriate economic indicators in Iran with regard to payment system in order to increase data efficiency or not? The proposed model in this paper is based on liquidity indicators (current ratio, working capital ratio, quick ratio), cash flow indicators (cash flow ratio, free cash flow ratio 1 and 2), solvency indicators (gearing ratio, debt ratio, debt-to-equity ratio). The data in this paper is collected by random sampling of the final statements of 117 companies which were accepted in stock exchange in Tehran before 1388 and continued their activities up to 1391 and it was analyzed using SPSS.20 software. At the end a local model for predicting the credibility of the debts of Iran’s stock exchange firms is presented by which companies can reduce their debt risk and in some certain situations accept a higher risk.

Can users decide on the status of the accounts he used in cyberspace to create, receive, send, transfer, store or display information, after their death, through a will? It seems that due to the financial value of the accounts and the information contained therein, as well as the rule of jurisprudence of dominance, users have the right to transfer the account and its content or leave their management to other in the form of a will for various purposes. However, many digital account service companies use existing legal loopholes to resist users 'wills under various pretexts, such as violating users' privacy or the non-transferability of the account and its contents. Considering the legal gap in Iranian legal system and many other countries in determining the fate of digital accounts after the death of users and also the insufficiency of the legal literature in this field, this study, attempts to examine the possibility and validity of a person's will to the digital account and information. Assessing the issue and applying legal rules leads us to the conclusion that users can make a will about the information contained in their account under particular circumstances, and such a will would be valid.

Seddiqin proof was firstly established by Avicenna, relying on nothing but the very existence and, then, different accounts of the proof were put forth Supporting the standards given in recent shools, one of his methods has been opposed to objection. However, regarding the proofs along with their precedents from both aspects of logical forms and philosophical contents and noticing the two states of being proof and seddiqin, it has been made clear that there is no place for the objection. In the paper, Avicenna's accounts of the proof and the critiques in the field have been studied.

Residential and non-residential buildings consume more than 40% of the country's total energy consumption and are considered one of the main energy consuming sectors in the country. Therefore, it seems that there are many potentials for saving energy consumption in this sector through the use of tools and solutions to reduce energy consumption, which attention can create significant economic and financial benefits from the point of view of reducing The pressure on the government budget, reducing air pollution and the resulting environmental challenges are also of great importance.