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This paper aims to disclose the savings behavior of Iran's economy in the context of demographic transition.

Employing a version of Ramsey-Cass-Koopmans growth model, this paper benefits from a broad range of data and variables which are mainly taken from the Central Bank of Iran's database. The study uses actual and calculated data to produce analogous simulated data. The data cover the 1970–2015 period. This long period provides an opportunity to simulate more valid time series. It is worth noting that due to the severe economic sanctions imposed on the Iran's economy, particularly after 2017, some most recent data have been obliterated from the sample.

The results, stemming from the simulated model, hint that; firstly, the population variable is a notable determinant of the savings rate. Secondly, the effects of a slump in the population growth rate would attenuate the savings level significantly. Thirdly, other pragmatic steps could be taken to redress the fallout of the demographic changes.

There are some limitations in providing broad data related to economic sectors in Iran. The savings data, for instance, are available as an aggregated time series, and if the authors had wide data of household level, they would have been able to build more detail-based model. Similar to this issue of lack of households’ income-based data, some measures such as high or low levels as well as detailed demographic data could be helpful in sophisticated household level resulting. In addition, the complex relationship between the government and social security (pension) funds, in terms of financing part of government's budget deficit by these funds, thwarts a typical researcher in using comprehensive and transparent government expenditure data in their research. In other words, the possible positive or negative role of the funds, as a related issue to the demographic changes, cannot simply be determined in the model. It might be possible after necessary corrections are carried out in the mentioned relations.

In fact, the problem statement in this paper is to discern how the population aging can impact the saving rates on the one hand, and to what extent its repercussion can be modified by the other theoretical-based determinants on the other. In fact, the underlying argument of the present research arises from the stylized facts concerning prognosticates of the future evolutions of the world's population. To that end, the study will use Iran's economic and demographic data.

This paper suggests that the proliferation of highly sophisticated corporate tax shelters has been a major reason for the decline of corporate income tax as a percentage of GDP and of total Federal receipts. Many of these shelters have extended beyond solid tax planning and into the realm of subversion. The controversy surrounding possible remedies for these abuses is just as lively as the debates surrounding the tax shelters themselves. This article explores the nature of a variety of tax shelters in an effort to illustrate the insidious nature of the corporate tax shelter problem and then discusses solutions, both legislative and nonlegislative, designed to curb these abuses.

A rich literature has documented gender-based differences in health care utilization and outcomes. The role of risk attitude in explaining the variations is limited at best. This study examines gender differences in health utilities and risk attitudes.

Data on 13 health states were collected from 629 students via questionnaires at the Ben-Gurion University of the Negev in 2005. From each respondent, we assessed utilities for a subset of health states, using Time Trade-Off and Standard Gamble. A risk attitude coefficient was calculated for each respondent as a function of their utilities for all outcomes assessed. The risk coefficient derived from a closed-form utility model for men was compared to that of women using the t-statistic.

There was a statistically significant difference in the risk attitudes of men and women. Men had a concave utility function, representing risk aversion, while women had a near linear utility function, suggesting that women are risk neutral.

Differences in risk attitude may be an important contributor to gender-based disparities in health services utilization. More research is needed to assess its full impact on decision-making in health care.

Logistics and supply chain management has been elevated to a strategic level whereby firms can simultaneously achieve differentiation and low cost for sustained competitive advantage. Empirical studies have often concentrated on logistics management in developed Western countries, displaying a bias towards the USA. This study applies the competency approach to explore logistics in Taiwan. A survey of 1,200 manufacturing firms was undertaken in order to examine the relationships between logistics competency, logistics performance, and financial performance, using exploratory factor analysis and the structural equation modelling technique. Four logistics competencies, namely, integration and knowledge competency, customer focused logistics competency, measurement competency, and agility competency were identified. The research findings revealed that (1) logistics competency was significantly related to logistics performance but not significantly associated with financial performance, and (2) logistics performance was positively associated with financial performance. These findings also implied that logistics competency has an indirect effect on financial performance through logistics performance. This finding confirmed the “world-class” logistics competencies (i.e. positioning, integration, agility, and measurement) as identified by MSUGLRT (1995). In addition, it suggests that logistics competency in a huge geographic area such as America can have the same effect in a smaller geographic area such as Taiwan.

Increasing emphasis is being placed on integrated thinking in business decision making. Part of that emphasis requires a better understanding of the basic concepts that are used to add value to products and services that are consumed in the channel system. Presents a conceptualization which can be used to integrate concepts from production/operations management and logistics management for the purpose of understanding the linkages that exist between these two applied disciplines. The conceptual structure is based on an understanding of the management of capacity and movement at both the firm and channel levels which can help the academic and practitioner view the commonalities between their responsibilities and those of other channel members.

This paper examines the relationship between environmental uncertainty and tax avoidance at the firm level. We posit that managers faced with more uncertain environments are likely to engage in more tax avoidance activities. We find a significant and negative relationship between environmental uncertainty and effective tax rates, and our results persist through a battery of robust checks. We further find that managerial ability mitigates the above relationship. Moreover, we find that small, highly leveraged, and innovative firms operating in uncertain environments engage in more tax avoidance.

The use of artificial intelligence (AI) in management research is still nascent and has primarily focused on content analyses of text data. Some method scholars have begun to discuss the potential benefits of far broader applications; however, these discussions have not led yet to a wave of corresponding AI applications by management researchers. This chapter explores the feasibility and the potential value of using AI for a very specific methodological task: the reliable and efficient capturing of higher-level psychological constructs in management research. It introduces the capturing of basic emotions and emotional authenticity of entrepreneurs based on their macro- and microfacial expressions during pitch presentations as an illustrative example of related AI opportunities and challenges. Thus, this chapter provides both motivation and guidance to management scholars for future applications of AI to advance management research.

This chapter from a brief review of the relevant literature on the energy markets points out the changes in the relationships between energy companies and customers through the Web. The objective is to highlight the changes of the energy markets thanks to the web demonstrating that it is able to ensure the raising of the switching rates and hence the competition, goal of the liberalization of public services. To this end, the authors will use secondary data from Accenture researches about the perceptions of customers and energy companies around the relations established via the web, and the CUAC for the switching mode performed in the State of Victoria in Australia.

The goal of this exploratory study is to establish an explanatory model and corresponding instrument to help further understand, and conduct research in the area of supply chain management (SCM). Constructs pertaining to SCM assimilation, SCM outcomes, and overall firm performance are operationally defined in terms of their dimensions and items. The business literature is utilized to help define the constructs and to generate potential measurement items. The scales are then purified and a preliminary test for predictive validity is performed.