According to the Political Economy Theory, ECONOMIC and political structures can to affect managers, auditors and investors behavior in the face of the financial reporting. One of the best examples of political and macroECONOMIC actions in recent years is the ECONOMIC SANCTIONS against Iran. Companies in Tehran Stock Exchange also inevitably have influenced by the pressures of ECONOMIC SANCTIONS against Iran. The purpose of this paper is to determine the effect of ECONOMIC SANCTIONS on the value relevance of financial statements. The data have been analyzed using a sample of 165 listed firms in the Tehran Stock Exchange during from 2001 to 2014 and panel data regression models. The results show that the value relevance of net income and book value of equity reduced in the period of ECONOMIC SANCTIONS. In addition, the value relevance of financial statements in the Destress firms has affected by ECONOMIC SANCTIONS more than other companies.

Referral of the US SANCTIONS situation by the government of Venezuela to the International Criminal Court poses the question of whether ECONOMIC SANCTIONS may fall within the ICC jurisdiction as crimes against humanity. It is the first time that the issue of SANCTIONS is brought before an international criminal tribunal and therefore the response could not be found in the jurisprudence. Nevertheless, by analyzing the law and practice of the Court this article proves that the category of other inhumane acts as referred to in Paragraph K of Article 7 of the Rome Statute include those ECONOMIC SANCTIONS that cause great suffering and serious harm to the health of any civilian population, provided that are carried out in furtherance of a State policy against ordinary people. In establishing this proposal, the US SANCTIONS against Iran is analyzed as a case.

"It is not a wise choice!", this was the reaction of my father when I applied for nuclear medicine residency program 26 years ago. The old retired officer continued that hi-tech nuclear medicine is dependent on multiple advanced sections that may not be easily available especially in the developing countries. Now he is not alive to see that political misconducts have added fuel to the fire...

Objective: Liquidity is considered one of the important assets of ECONOMIC units and enterprises, which plays a significant role in financial decisions. Organizations usually face imbalances in assets and liabilities that must be balanced. If an organization is not successful in balancing such a gap, there will be a liquidity risk and several adverse consequences such as the risk of inability to pay debts, the risk of reputation and credit, etc. will occur. Liquidity management includes preventing the inability to pay debts (bankruptcy), reducing the period of accounts receivable, increasing the amount of collections, and such cases. Investors, lenders and managers pay special attention to the financial statements of companies so that they can evaluate liquidity risk by using liquidity ratios, which is liquidity management.On the other hand, working capital management is a liquidity management tool and one of the strategies for achieving desirable liquidity for companies, so that desirable liquidity for companies is maintained to the extent that they are not exposed to surplus or shortage of liquidity. In addition, ECONOMIC SANCTIONS increase inflation and disrupt money transfers and liquidity management. Accordingly, the purpose of this study is to investigate the impact of ECONOMIC SANCTIONS on liquidity management (based on operating capital factor), in listed companies in Tehran Stock Exchange.Method: To test the research hypotheses, the financial information of the 126 companies (1260 years-companies) accepted in Tehran Stock Exchange was used between 2011 and 2020, given the tightening of SANCTIONS in 2011. The necessary data were extracted by referring to the financial statements and accompanying explanatory notes in the companies admitted to the Tehran Stock Exchange, available in the Codal, the website of the Tehran Stock Exchange Organization, and Rahvard Novin software. The final analysis of the collected data was done using Eviews and Stata econometric software. After measuring the variables of the research, multivariate linear regression analysis was used to test the research hypothesis.Results: The experience of recent years shows that Iran has always struggled with the issue of ECONOMIC SANCTIONS. In terms of time, SANCTIONS on Iran after the Islamic Revolution can be divided as follows: the initial period of the Islamic Revolution and hostage-taking (1979-1981); the period of Iraq's imposed war against Iran (1981-1988); Reconstruction period (1989-1992); Clinton era, bilateral restraint (1993-2001); After September 11, 2001 and after the resolutions of the Security Council. In the period from 2011 to 2014, the international SANCTIONS against Iran caused a decrease of more than 17% in the real GDP of the country. In the period between 2012 and 2015, the most severe banking SANCTIONS, including those of the United States, the United Nations, and the European Union, were imposed on Iranian banks and their SWIFT system was shut down. For this reason, studies investigating Iran's SANCTIONS usually choose this period as the period of ECONOMIC SANCTIONS; Because it was unique in terms of intensity and depth and significantly overshadowed the ECONOMIC and business indicators of the companies. The severity of the effects and consequences of the recent SANCTIONS make it relevant to examine its impact on variables such as the company's liquidity.The results of the statistical tests indicate that ECONOMIC SANCTIONS have a negative impact on the liquidity management of the company by imposing restrictions on the purchase, sale, GDP, technology and contraction of ECONOMIC activities (inactivity in the economy). In an alternative practice, the research model was also fitted with clustered standard error (cluster panel). The results of the model estimation with the panel cluster method (sensitivity test) support the main results of the research and state that SANCTIONS have a negative effect on the company's liquidity management.Conclusion: ECONOMIC SANCTIONS cause disruption in growth, financial flexibility, efficiency of ECONOMIC activities, employment, profitability and consequently liquidity management by creating an unhealthy environment in the business environment and restrictions on doing business. Hence, companies perform worse in times of ECONOMIC SANCTIONS. Based on the results of the research and considering the negative effect of ECONOMIC SANCTIONS on liquidity management in companies, it is suggested that the statesmen and other authorities of the country pay more attention to the general policies of the economy in order to strengthen the economy of Iran. Regarding the impact of SANCTIONS on liquidity management, there are two solutions to deal with it: a) Coordination of political and ECONOMIC officials in the path of not sanctioning the country, which is of course bound to preserve the values of the society. b) The existence of alternative markets with which it is possible to exchange in the conditions of SANCTIONS and the strengthening of any type of regional union and alternative market. The limitation of the current research is that the variable that is considered to measure SANCTIONS is a virtual variable that depends on time and is defined in a period of time, and in this period, it cannot be confidently claimed that it is the only event that affects the macro economy of Iran. is sanctioned; Rather, other events, such as the deterioration of the balance sheets of banks and energy price reforms (implemented in 2010), etc., which have occurred in this period of time, can also affect the generalization of the results.

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.

This paper investigates direct impacts of ECONOMIC SANCTIONS on Iran’ s ECONOMIC growth from 1978 (Islamic revolution) till 2010. Data variables، apart from SANCTIONS have considered from 1966 till 2010. Analysis method includes econometric method of vector autoregressive distributed lags (ARDL). Findings show that before extensive oil and banking SANCTIONS against country in last two years (2013-2014)، SANCTIONS did not have a direct and significant influence on GDP growth per worker in Iran (without considering oil).

Introduction: China and Iran share a close yet complex relationship. Following the U.S. withdrawal from JCPOA and the expansion of U.S. SANCTIONS against Iran, China has become Iran's primary trade partner. Beijing has allocated significant investments in sectors such as mines, oil and gas, and the development of communication infrastructure, including roads and subways in Iran. However, what has become apparent in the increasing interactions between Iran and China in recent years is the impact of U.S. ECONOMIC SANCTIONS on their relationship, particularly after Trump took office.Research Question: what effect US SANCTIONS have had on bilateral trade and financial cooperation between Iran and China?Research Hypothesis: The answer is that US oil and financial SANCTIONS on Iran have led to an increase in Iran's foreign trade, especially in the field of energy with China, and vice versa. US trade SANCTIONS on China have led to a decrease in investment and foreign trade. It has been done with Iran.Methodology: The method of collecting information and data in this research library -documentary and the research method is based on descriptive-analytical.Results: The findings of the research indicate that the Iran and China, with a realist approach, have sought to create a power balance, albeit an unequal one, by increasing their relative ECONOMIC achievements against the U.S.through the development of their bilateral ECONOMIC interactions. Iran has utilized China as a trump card in the international system to circumvent SANCTIONS and enhance its ECONOMIC achievements in the international trade system. China's presence in the U.N Security Council and its support for Iran's membership in the Shanghai Cooperation Organization and BRICS have been the most significant aspects of Iran's efforts to circumvent U.S. SANCTIONS. On the other hand, China will also leverage Iran as a trump card in its ECONOMIC interactions, particularly in its strategy in the Middle East. The Chinese government has adopted a cautious policy in response to U.S. SANCTIONS against Iran, in such a way that, on one hand, it has followed U.S. SANCTIONS against Iran and reduced its imported oil from Iran, while on the other hand, it has made significant investments in various industrial sectors of Iran.Conclusion: The explanation of the impact of U.S. SANCTIONS on Iran-China bilateral interactions, utilizing both realism and SANCTIONS diplomacy theories, shows that the anarchic structure of the international system is a determining factor in the behavior of states and their ECONOMIC objectives, as well as in the global economy. The pressure from U.S. international SANCTIONS against Iran and China, along with the pursuit of relative ECONOMIC gains from trade between them, has been the main factor in the rapprochement of these two countries. Iran's behavior towards China, as a rising power and emerging phenomenon in the international system, indicates that this country is well capable of understanding the systemic pressures of the system, particularly those imposed by the system's hegemon. Consequently, Iran has sought to circumvent the pressures of U.S. SANCTIONS by developing its interactions with China. The Chinese government, recognizing that the Islamic Republic of Iran is in need of its support, has sought to maintain its trade and financial relations with Iran to achieve other long-term political and ECONOMIC goals in the region, particularly those geopolitical objectives linked to the Belt and Road Initiative.

ECONOMIC SANCTIONS can affect the performance of contractual obligations, because these SANCTIONS are usually full of goods, services and the general benefits of international trade are faced with limitations of activities. It is clear that the contracts will be affected by international ECONOMIC SANCTIONS. If the importer of merchandise from the country that is the target of SANCTIONS, may not export the respective governments have to fulfill the obligation to the drafters of SANCTIONS. This issue is not only important for our country which is subject of a variety range of SANCTIONS, but also does make sense from the perspective of ECONOMIC Efficiency because non-performance decreases the ECONOMIC efficiency and on the other hand increases the transaction costs. This situation can occur for the Issuer. Active approach towards ECONOMIC SANCTIONS, the situation has somehow solves the problem of the execution of the contract, and both sides are in optimum condition. Game theory leads parties to cooperate and allocate risk, who should bear the risk that, specify SANCTIONS.