Oil is one of the most important sources of income for oil-exporting countries and the main raw material in the production process. Oil price shocks can cause instability in macroeconomic variables, such as valueadded agriculture and industry in the Iran that is part of the Petroleum Exporting Countries. This research examines the effects of symmetric and asymmetric oil shocks on the value added agriculture as the part that is mostly governed by the private sector, and Value added of industry as the part that is mostly governed by the Government sector. In this regard, the first oil shocks by nonlinear GARCH model extracted then use the VECM to examine the effects of positive and negative shocks on the value added of the agriculture and industry sectors to be paid. The results shows that the effects of oil shocks on the agricultural and industry value added have an asymmetric effects and industry value added is more than agriculture value added effected by positive oil shocks.

The present research aims at exploring the impacts of replacing VAT for company income tax (CIT) in non-producing companies of Golestan Province. To this end, the taxable income of a sample of 283 companies was extracted and the valueadded of each company was estimated through the accumulative method bearing in mind four rates of 1.5, 3, 7, and 10. Since the research data was not normal, we have made use of non-Parametric Wilcoxon Test and Friedman Test. The findings indicate that the replacement of VAT (with rates of 1.5, and 3) for CIT in nonproducing companies will result in a decrease in the provincial tax revenues while the replacement of CIT with two VAT rates of 7 and 10 will lead to an increase in tax revenues. So, if the government decides to substitute the modern, revenue generating and transparent system of VAT for the current system of CIT, it is recommended to use VAT rates of 7 and 10, the latter being internationally supported.

Nowadays, high dependence on fossil fuels for chemical and fuel production, and also, the severe shortage of these resources has raised serious concerns. Moreover, increasing in greenhouse gas emissions and environmental pollution are also an important reason for reviewing industries with conventional processes. In recent years, biorefinery has received much attention from the lignocellulosic industry, especially in the field of converting natural polymeric wastes (black liquor, sludge, etc. ) to value-added products by supplying part of the chemicals and fuel required by industry. Many studies have been done on the conversion of hemicelluloses into high value-added materials. In most of these studies, the aim was to optimize the extraction conditions and then convert them. Furthermore, biorefinery can help to creating valueadded products from black liqueur derived from pulping lignocellulosic materials in papermaking as by-products of pulp and paper. Finaly, economically, biorefinery will boost the economic sector of these plants. This paper discusses the main goals of biorefinery of natural polymer waste from paper mills that have multifaceted impacts on the economy, energy and the environment.

In recent decades, different studies have increasingly emphasized the role of productivity improvement in economic growth, especially in developing countries including Iran. In this context, information and communication technology (ICT) is considered as one of the main factors which influences productivity and efficiency. From the supply-side point of view, international experiences in economic growth imply that ICT deployment plays a significant role in value-added creation, especially in economic sub-sectors which are more ICT-intensive. Therefore, the present study aimed to evaluate the ICT impact on economic growth in Iran in a quantitative framework by using provincial data. In addition, parametric and non-parametric approaches (i. e., panel data and data envelopment analysis techniques) were applied to understand the average effect of ICT on economic growth (known as ICT productivity), as well as the relative status of provinces in terms of ICT contribution to economic growth (known as economic efficiency). The results of the estimations indicated that ICT could positively contribute to the economic growth and the relative economic efficiency of provinces in valueadded creation. Finally, the efficiencies of provinces collapsed significantly upon omitting ICT from the basic model.

Developmental plans of the country emphasize on the exports-focused growth strategy, and export diversification isone of the most appropriate policies in this area. Export diversificationmoves from primary goods to industrial goods. Yet, export diversification, according to the principles of internationaltrade, must be based on comparative advantage until to changevalue-added. Changes in the value-added of industrial activitiescan show manufacturing and export capabilities of a countryand also production growth. Due to the importance and highvalue-added of the agricultural sector in developing countries, added value and influencing factors in triple industries of food, wood, and paper are studied. To this end, human capital andphysical capital in agricultural triple industries is considered. The variable of weighted comparative advantage of agriculturaltriple industries and diversification in these industries areconsidered for the period of 1998 to 2013 by using panel data. The results of the model estimation indicated that, during theperiod under study, the wood and paper industries had the lackof comparative advantage in the production and export. Thisvariable will have a negative effect on the growth of valueadded. Exports diversification is only carried out in foodindustries; however, this variable had a positive impact on thegrowth of the value-added of agricultural sector industries. Thehuman capital and physical capital have a high positive effecton value-added of the industries in the agricultural sector.

The nutrient medium used for the cultivation of microalgae adds more cost to its value-added product as well as the commercial scale application. Therefore in this study, focused feasibility of cattle urine as a cheap source of nutrients for microalgal growth, because, it contains various minerals and economical which may support the growth of microalgae and reduce the medium cost. To check this, fresh cattle urine was collected, characterized, diluted and inoculated microalgae species Oscillatoria-SRA (Stagnant rainwater algae), Oscillatoria-CWA (Cooum waste algae), Chlorella and Synecocystis separately and incubated under fluorescent light with 8 hours light and 16 hours dark cycle. The biomass was quantified after 15 days and found out variation in biomass quantity in all microalgae isolates. The maximum of 2. 6 g/L biomass was produced in Chlorella sp., at 10% urine, followed by Synechocystis sp., (2. 25 g/L in 10% urine), Oscillatoria sp.,-SRA (1. 3 g/L in 5% urine) and Oscillatoria sp.,-CWA (0. 3 g/L in 1% urine). Moreover, lipid quantity was shown at the maximum of 12% dry weight in Oscillatoria sp-SRA., trailed by the 10% in Chlorella sp., 7% in Synecocystis sp., and the least of 5% in Oscillatoria sp-CWA. This study divulged that cattle urine alone is being able to support microalgae growth at a significant amount, thus convalescing industrial production of microalgae ultimately will reduce the cost of microalgal valueadded products.

Background and objective: Apple pulp waste generated by the fruit processing industry is a sugar-rich material with great potential to be used as a feedstock for production of valueadded microbial products. The aim of this work was to use this feedstock for the cultivation of Pseudomonas citronellolis and production of medium-chain-length polyhydroxyalkanoates, a natural elastomer. Material and methods: The solid fraction of the apple pulp waste was discarded and the soluble fraction, rich in fructose (17. 7 g l-1), glucose (7. 5 g l-1) and sucrose (1. 2 g l-1), was used for the batch bioreactor cultivation of Pseudomonas citronellolis NRRL B-2504. Results and conclusion: Pseudomonas citronellolis reached a polymer content in the biomass of 30% wt and a volumetric productivity of 0. 025 g l-1 h-1. The polymer was mainly composed of 3-hydroxydecanoate (68% mol) and 3-hydroxyoctanoate (22% mol), with minor contents of 3-hydroxydodecanoate (5% mol), 3-hydroxytetradecanoate (4% mol) and 3-hydroxyhexanoate (1% mol), and had a molecular weight of 3. 7×105 Da. It presented glass transition and melting temperatures of-12 and 53° C, respectively, and a thermal degradation temperature of 296° C. The polymer’ s films were dense, ductile and permeable to oxygen and carbon dioxide. These results demonstrated that apple pulp waste is a suitable feedstock for the production of a biopolymer with properties that render it a promising alternative to some synthetic petrochemical-derived polyesters.

Background: Enhancing economic growth and consequently the growth of economic sub-sectors is one of the important goals of any country and is always considered by policymakers. Accordingly, the present study aimed to examine the impact of permanent and temporary monetary shocks on the valueadded of the Iranian health sector. Materials and Methods: The present study conducted an econometric and time series analysis of the Iranian health sector. The data on the research variables including the value-added of the health sector and the money supply for the period from 1973 to 2011 were received from the Central Bank of the Islamic Republic of Iran. Eviews software (version 8) was used for data analysis and the BlanchardQuah method and the SVAR model were used to separate permanent and temporary monetary shocks and analyze their effects on the economic growth of the health sector. Results: The results of the study showed a positive relation between monetary shocks and the growth of the Iranian health sector, with permanent monetary shocks showing the greatest impact. However, monetary shocks had a short-term effect on the value-added of the health sector, so that both types of shocks are moderated after 5 years and their effect disappears. Accordingly, it can be argued that the growth of the money supply had short-term effects on the growth of the health sector. Conclusion: The findings of this study suggested the adoption of the money supply increase policy in an economy leads to inflation and has no real impact on the growth of the health sector. Therefore, the Iranian central bank must adopt policies to control the money supply in the economy.

Purpose: The purpose of this research is to evaluate the brand equity from the perspective of services (including technical, personal and operational services), taking into account the valueadded services variable. Methodology: By using the findings, this study is applied to solve existing problems. Therefore, considering issues such as finding the problem and its solution, the nature of this research can be regarded as an applied research, and since the article advances through the collection of information obtained from the questionnaire, it can be considered as a survey one. Also, given the purpose, it is an applied study. The statistical population of the study comprised wholesalers of carbonated soft drinks in Isfahan. To determine the reliability of the test, Cronbach's alpha method was used using Smart PLS software. Research Results: The results of this research indicate a positive and significant relationship between all services (technical, personal and operational), and the quality of brand value services on brand equity. Also, these results highlighted the significant role of technical services in obtaining customer satisfaction. In contrast, regarding personal services, it was observed that manufacturers have their specific shortcomings in obtaining customer satisfaction. Limitations of the Research: The relevant limitations can be related to the generalizations of the findings, the expenditure and time consumption of relevant studies, and finally the reluctance of some respondents to provide the information sought. Managerial Applications of the Research: It is suggested that manufacturers and service providers improve their personal services in order to obtain customer satisfaction, which in turn, will increase the company's profitability. Due to limitations of Internet usage, online ordering and reluctance of some customers, it is necessary to provide a suitable ground for customers to use the Internet and make it a super value-added option. Research Innovation: This research focuses on how services are provided by a manufacturer, and since it is somehow an intangible issue, relevant researchers have rarely investigated it.

Background and Objectives: Road accidents and their consequences are a vital issue internationally, in the developed and developing countries. The objective of this article was to investigate the causality relationship between the development of road transport and accidents in Iran during 1996-1998. Materials and Methods: First, the research method and statistical data used were examined, and then the generalized Dickey-Fuller unit root test was used to evaluate the durability of the variables. Then, to determine the long-run relationship between the variables, the co-integration test was used. Granger causality test was also used to determine the short-term relationship between variables. In the last step, we calculate the residuals from the accumulated co-regression and obtain the short-term parameters by estimating the ECM. Results: The results of the Granger causality test in the framework of VAR and VEC show that in the short and long term there is a relationship between value-added growth of road transport, growth of cargo, and passenger growth with the growth of accidents. This relationship was one-way. The causal relationship between the valueadded growth of the road transport sector, the growth of cargo transportation and passenger growth to the growth of accidents in this sector is significant at the level of 5%. This means that the growth of value-added in the road transport sector, the growth of cargo, and the growth of passenger transport cause the growth of accidents in the country's road transport sector. Conclusion: The results indicated that there is a long-term relationship between value-added growth of road transport sector, growth of cargo and passenger growth with the growth of accidents in the country. The effect of value-added of road transport sector, growth of cargo and passenger growth on the growth of accidents is positive. The results of the Granger causality test in the short term indicated the existence of a one-way causal relationship between the value-added of the road transport sector, cargo, and passenger. And, they correlated with the increase in accidents in this sector. However, a two-way causal relationship between these variables was not observed. The results of the error correction model confirm the results of the Granger causality test.