INTERNATIONAL CONFERENCE ON MODERN RESEARCH IN MANAGEMENT, ECONOMICS AND HUMANITIES | Year:2016 | دوره:4 |Papers Count:5

THE ECONOMIC GROWTH AND DEVELOPMENT OF ISLAMIC GOVERNMENT INCREASES THE PUBLIC EXPENDITURES. IN ORDER TO OVERCOME AND REDUCE THE PRIMARY DEFICIT, EXPANSION OF ISLAMIC TAXES (ZAKAT, KHUMS, …) OR NEW AND MODERN TAXATION ARE SUGGESTED. THUS, IN ISLAMIC SOCIETY, THERE ARE MUTUAL RIGHTS AND OBLIGATION BETWEEN NATION AND GOVERNMENT.IN THIS REGARD, SOME IMPORTANT QUESTIONS RAISED HERE: DESPITE THE EXISTENCE OF ZAKAT AND KHUMS (ONE FIFTH OF GAIN), IS THE ISLAMIC GOVERNMENT AUTHORIZED TO RECEIVE OTHER TAXES? IS A TYPICAL CITIZEN IN ISLAMIC COUNTRY REQUIRED TO PAY MODERN TAXES IN ADDITION TO ZAKAT AND KHUMS? CAN ZAKAT AND KHUMS BE CALLED TAXES? IN THE CURRENT ARTICLE IT HAS BEEN TRIED TO ANSWER THE QUESTIONS. THE AUTHORITY AND LEGITIMACY TO PASS TAX RULES AND REGULATIONS IS ONE THE SOVEREIGN RIGHTS OF THE ISLAMIC GOVERNMENT. THE CONCEPT OF COMMON INTERESTS JUSTIFIES THE RIGHT BASED ON ISLAMIC JURISPRUDENCE. THEREFORE, CREATING OFFICIAL TAXES, BASED ON ISLAMIC JURISPRUDENCE LEGAL SUPPORT, IS THE RIGHT OF THE ISLAMIC SOVEREIGNTY AND GUARANTEES PROGRESS IN ALL ASPECTS OF ISLAMIC SOCIETY.

TODAY, MANAGERS AT ALL ORGANIZATIONS ARE LOOKING FOR OPTIMAL USE OF FACILITIES AND CAPACITIES ARE AVAILABLE, STUDY OF PERFORMANCE EVALUATION AND ALSO TO FIND A SUITABLE MODEL FOR DECISION MAKING UNITS IS VERY IMPORTANT. ONE OF THE IMPORTANT TASKS IN ANY ORGANIZATION MANAGEMENT IS DECISION-MAKING, MISTAKES AND INACCURACIES IN THE DECISION-MAKING REQUIRES PAYMENT OF AN ERROR, THE GLOBAL COMPETITION TO SEIZE THE MARKET ON THE ONE HAND AND LIMITED NATURAL RESOURCES ON THE OTHER HAND, IMPROVING EFFICIENCY AND FINDING A SUITABLE MODEL AS THE BEST AND MOST EFFECTIVE METHOD AIMS TO ACHIEVE ECONOMIC GROWTH AND INDUSTRIAL PRODUCTION AND ITS DECISION IN THIS REGARD, PLEASE PLAYS A KEY ROLE. THE AIM OF THIS PAPER IS A CASE STUDY OF THE PERFORMANCE OF MANAGERS IN THE FIELD OF DAIRY PRODUCTS USING A CENTRAL RESOURCE ALLOCATION IS EVALUATED IN DEA AND WE FIND SUITABLE TARGET FOR INEFFICIENT MANAGERS TO IMPROVE ITS PERFORMANCE.

TAX IS THE FIRST AND MOST IMPORTANT SOURCE OF REVENUE FOR GOVERNMENTS. TAX AFFECTS ECONOMIC ACTIVITIES AND ALSO MACROECONOMIC VARIABLES. ONE TYPE OF TAXES IS CAPITAL GAIN TAX. THE CAPITAL FORMATION, FINANCIAL DEVELOPMENT AND ECONOMIC GROWTH ARE AMONG THE VARIABLES WHICH ARE AFFECTED BY ECONOMIC STRUCTURE.IN THIS PAPER, BY SIMULTANEOUS EQUATIONS SYSTEM IN GMM METHOD, THE IMPACT OF CAPITAL GAIN TAX ON THE CAPITAL FORMATION AND FINANCIAL DEVELOPMENT IN SELECTED OECD COUNTRIES WILL BE STUDIED IN PANEL FORM WITHIN THE PERIOD OF 1980-2014. THE RESULTS INDICATE THAT THE CAPITAL GAIN TAX GROWTH RATE, WITH ONE LAG, INCREASES THE PHYSICAL CAPITAL FORMATION GROWTH RATE. ALSO, CAPITAL GAIN TAX GROWTH RATE, WITH ONE LAG, DECREASES THE FINANCIAL DEVELOPMENT GROWTH AND INCREASES THE ECONOMIC GROWTH RATE.

THE PRESENT STUDY SOUGHT TO INVESTIGATE THE EFFECT OF BAROQUE BACKGROUND MUSIC ON EFL LEARNERS’ REDUCTION OF READING COMPREHENSION TEST ANXIETY. THE RELATIONSHIP BETWEEN GENDER AND TEST ANXIETY WAS EXAMINED AS WELL. SIXTY IRANIAN EFL LEARNERS WERE CHOSEN FOR THIS STUDY. A PLACEMENT TEST WAS USED TO DETERMINE THE ENGLISH PROFICIENCY LEVEL OF THE PARTICIPANTS AND THE TEST SHOWED THAT ALL OF THE PARTICIPANTS WERE AT THE SAME LEVEL OF PROFICIENCY. PARTICIPANTS WERE RANDOMLY ASSIGNED TO TWO GROUPS (ONE EXPERIMENTAL AND ONE CONTROL) AND THERE WERE THIRTY PARTICIPANTS (15 MALES AND 15 FEMALES) IN EACH GROUP. A READING COMPREHENSION COURSE WAS HELD FOR EACH GROUP; ONE FOR THE EXPERIMENTAL GROUP WHILE PLAYING BACKGROUND MUSIC AND THE OTHER FOR THE CONTROL GROUP WITHOUT PLAYING ANY MUSIC. THEN, A READING COMPREHENSION TEST (TEST1) WAS ADMINISTERED TO ALL OF THE PARTICIPANTS WHILE HEARING BAROQUE MUSIC IN BACKGROUND AND ANOTHER TEST (TEST 2) WAS ADMINISTERED WITHOUT MUSIC. THE REVISED 20-ITEM VERSION OF THE TEST ANXIETY INVENTORY (TAI) PROPOSED BY SPIELBERGER (1980) WAS USED FOR MEASURING THE TEST ANXIETY LEVEL OF THE PARTICIPANTS. T-TEST AND ANCOVA WERE APPLIED FOR STATISTICAL ANALYSIS OF THE DATA. RESULTS OBTAINED FROM THIS STUDY REVEALED THAT BAROQUE BACKGROUND MUSIC HAD A SIGNIFICANT EFFECT ON REDUCING READING TEST ANXIETY. RESULTS ALSO SHOWED THAT GENDER HAD NO SIGNIFICANT EFFECT ON READING TEST ANXIETY EXPERIENCED BY THE PARTICIPANTS.

THE RESEARCH ENTITLED, EXAMINE THE EFFECT OF PROFESSIONAL ETHICS ON THE PERFORMANCE OF THE MODEL-BASED BALANCED SCORECARD BANK BRANCHES INDUSTRY AND MINING TOWN TEHRAN AND USING THE DESCRIPTIVE-SURVEY METHOD IN SOCIETY - STATISTICAL STUDY INCLUDES ALL PERSONNEL OF THE BANK'S BRANCHES AND INDUSTRIAL AND MINING TOWN OF 409 PEOPLE TO TEHRAN'S THAT SIMPLE RANDOM SAMPLING METHOD, AND THE METHOD OF DETERMINING THE VOLUME OF SAMPLE WITH THE USE OF TABLE MORGAN TIMES AND 201 PEOPLE. RESEARCH ANALYTICAL MODEL DERIVED FROM THE BASIC FACTORS FOR PROFESSIONAL ETHICS, ACCORDING TO ZIONTS MODEL AND A DIFFERENT VIEW IS BALANCED SCORECARD.TO ANALYZE INFORMATION FROM THE DESCRIPTIVE STATISTICS, INCLUDING THE TABLES AND CHARTS AND HISTOGRAM AND THE INFERENCE STATISTICS, INCLUDING USING REGRESSION. EXAMINE THE RESULTS OF THE TEST THE HYPOTHESES MODEL SHOWS THE BALANCED SCORECARD (BSC), SIGNIFICANT POSITIVE EFFECT ON THE SIZE OF THE 0.494 HAS UNIT. AS WELL AS ASSUMPTIONS BY RESEARCH FOUND POSITIVE AND SIGNIFICANT EFFECT AND OBJECTIVITY, NEUTRALITY INDEX OF EXTREMISM, AND NOT THE MOST INFLUENTIAL FACTORS IN THE PROFESSIONAL ETHICS ON THE PERFORMANCE OF THE BANKS TO THE SIZE OF THE 0.469.