This study aimed to investigate the role of Financial and non-Financial determinants of the Sustainability of Iranian banks. Accordingly, the Sustainability score of 27 public and private Iranian banks were evaluated in 2017 by employing a Sustainability model. The model was developed by the acquisition of Sustainability codes, themes, and categories in the banking industry through Meta Synthesis, while its casual structure was determined by a combined method of Interpretive Structural Modeling and Analytical Network Process. Subsequently, we calculated the Sustainability scores by using our proposed model to analyze the content of the banks’ disclosed information. Then, the effect of capital adequacy, total assets, Financial leverage, loan to deposit ratio, return on assets and number of branches were investigated using multiple regressions on the banks' Sustainability scores. Findings depict that total assets have a positive and significant relationship and capital adequacy has a negative and significant relationship with a bank's Sustainability. Therefore, banks with more assets are more willing to participate in Sustainability activities, due to more appropriate Financial resources, as well as to support the bank's brand and its reputation to stakeholders. On the other hand, due to the wrong belief that Sustainability is costly, and non-value adding for the banks, they get less involved in order to increase their capital adequacy ratio.

Since some firms may use Sustainability reports as a means of legitimacy to their performance and cover their deficiencies related to the quality of Financial reporting through this information, this study is aimed to investigate the relationship between the quality of Financial reporting and Sustainability information disclosure in order to identify the firms having truly social responsibility. This study is a descriptive-analytical and applied research. This study uses multivariate regression model and ordinary least squares method for pattern fitting and the panel data as the data type. Also, Eviews9 is used for the model estimation. The sample consists of 92 firms listed in Tehran Stock Exchange during the period 2010 to2014. The results show a positive and significant relation of earnings management, conservatism and accrual quality to Sustainability information disclosure, but, no significant relation between Sustainability information disclosure and mandatory disclosure index. According to the results, firms doing earnings management use the Sustainability information disclosure as an alternative to poor reporting quality. The more conservative firms and those with higher accruals quality, use Sustainability information to complement the quality of their reporting. But we cannot comment on the firms' purpose of Sustainability information disclosure, according to mandatory disclosure index.

Sustainable development is a fair distribution of development opportunities which considering to longterm vision and compliance the inter generational and inter period equity and indicates various aspects including economic, social, political and environment. The importance of sustainable development has increased by passing the time and the result of the various aspects of the policies of the public sector. One of the most important aspects of sustainable development is to achieve the Financial Sustainability that is the government‘ s fiscal policies with the long period of time and considering the results of these policies with all of its aspects. In this regard, standard indictors are required to assess the Sustainability of public sector activities. The purpose of this paper is to examine the indictors used to assess the Financial Sustainability and its evolution. These indictors are introdused in two categories as traditional and innovative approaches. The traditional approach that include onedimensional indictors of finance including: the debt ratio, the primary surplus, the primary gap, the tax gap and innovative approach that include the composite indictors in various areas of specialization including: fiscal responsibility indictor, key national indictors including social, environmental, and economic indicators.

Financial distress is a serious issue for the economic life of countries and forecasting distress for various groups including managers, banks, investors, policymakers and auditors is of great importance. The purpose of this study is to provide a combined three-dimensional model (Financial, economic, Sustainability), two-dimensional model (Financial and economic) and one-dimensional (Financial) in predicting Financial distress of companies and also comparing the predictive power of models with component analysis approach. It is the principle that using the post-event approach (through past information) is of the descriptive-correlation type and based on the objectives is also of the applied research type. Also, the statistical population and spatial scope of this research, listed companies and its time domain. Using the systematic removal method, 113 listed companies were selected as a sample. The results showed that the three-dimensional hybrid model (Financial, economic, Sustainability) has a high predictive power for helplessness.

Purpose: The social security system is a means of establishing security, social justice, prosperity and social stability, and the sustainable development of any country has a direct relationship with the quantity and quality of social security system services.Method: This research has a qualitative design and the necessary data has been collected through interviews and questionnaires. Statistical sampling was selected by the purposeful sampling method among the experts of the social security organization.Findings: The results of the confirmatory factor analysis confirmed the validity of the measurement tools. The adjusted coefficient of determination stated that more than 61% of the changes in outcomes are influenced by the variables studied in the research and the rest are factors that are not considered in the model.Conclusion: The findings of the research showed that factors such as economic-political, cultural platforms, political interventions, insurance policy-making, resources-expenditure management, investment security, management appointments and accumulation of government debt, actuarial calculations, regulatory bodies, judicial system Social security, correct implementation of insurance laws, supervisory-control system, multi-layered social security system, business environment, reform of pension system, reform and improvement of financing systems, investment management, separation of duties of support-insurance system, integration The information system, implementation of the government's obligations can improve the Financial stability of the social security organization.Increasing knowledge: This research can provide the basis for amending the regulations and improving the processes of the social security organization and improving the Financial stability of that organization.

Each set of wavelet coefficients contains part of the time series at different time scales. Implementing wavelet transforms by utilizing the best wavelets at the right levels will have a significant impact on Financial analysis results. Therefore, the present study seeks to present a proposed model for measuring firm Financial Sustainability by using an economophysical method using a sample of 86 companies listed in Tehran Stock Exchange during 2015-2019. The results of the research hypothesis show that the prediction of Financial Sustainability based on the economophysical method can provide better results. According to the findings of the study, it can be stated that the dendrogram observed in the Dabshiz wavelet is more accurate in decoupling and consequently clustering.

In the present study, the effect of Financial inclusion on Financial efficiency and Financial Sustainability in the period 2004-2018 for developing countries was studied using the multidimensional indexing method and two-stage GMM. Among domestic studies, no research has been done on the relationship between Financial inclusion and Financial efficiency and Sustainability, and the present study is the first study, and there are limited related studies abroad due to the novelty of the subject.In this context, the results showed that Financial inclusion has a positive and significant effect on Financial Sustainability (coefficient equal 0.009) and a negative and significant effect on Financial efficiency (coefficient equal 0.009). Based on research empirical evidence, Financial Sustainability and Financial inclusion can be achieved in the form of a common goal setting. In other words, policymakers, while maintaining the stability of the Financial system, can achieve goals in which more people benefit from Financial services. In contrast, the findings showed that measures and programs to develop Financial inclusion can have side effects in the form of reduced Financial efficiency. This is due to increased participation in Financial markets, which ultimately leads to increased social costs of institutional deficits in each country.

In the present study, the effect of Financial inclusion on Financial efficiency and Financial Sustainability in the period 2004-2018 for developing countries was studied using the multidimensional indexing method and two-stage GMM. Among domestic studies, no research has been done on the relationship between Financial inclusion and Financial efficiency and Sustainability, and the present study is the first study, and there are limited related studies abroad due to the novelty of the subject.In this context, the results showed that Financial inclusion has a positive and significant effect on Financial Sustainability (coefficient equal 0.009) and a negative and significant effect on Financial efficiency (coefficient equal 0.009). Based on research empirical evidence, Financial Sustainability and Financial inclusion can be achieved in the form of a common goal setting. In other words, policymakers, while maintaining the stability of the Financial system, can achieve goals in which more people benefit from Financial services. In contrast, the findings showed that measures and programs to develop Financial inclusion can have side effects in the form of reduced Financial efficiency. This is due to increased participation in Financial markets, which ultimately leads to increased social costs of institutional deficits in each country.