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Fluctuations of oil price and petroleum products have had different effects on great economic variables. One of these cases would be Dutch Disease in some countries. The aim of this paper is to investigate the effect of price fluctuation on the amount of industrial and agricultural value added in GDP and the amount of non‐oil GDP in Iran by using counteraction method separately.

The effect of oil volatility and the share of agricultural value added and the share of manufacturing value added in GDPs as well as the share of agricultural and manufacturing value added in non‐oil GDP have been studied by using time‐series estimations method. In all of the cases the Eviews 5 software was used during the period 1979‐2009.

While research results support previous studies about the relationship between the agricultural sector and oil revenues in the developing and oil‐exporting countries, the results show a relationship between oil price and the share of manufacturing value added with no‐oil GDP.

The paper has considered only oil price fluctuation on industrial and agricultural products in Iran. However, Iran has several exporting goods such as gas but the study only considered oil price.

So far, several studies have been conducted in different countries regarding the subject of the study. While Iran is an important oil exporting country, the current research is the first study in Iran which gives more strength to the Iranian economy as well to other oil exporting countries.

The purpose of this paper is to investigate the effects of combined risperidone (RIS) and pivotal response treatment (PRT) in children with autism spectrum disorder (ASD).

In all, 34 children diagnosed with ASD (mean age of 12.36 years) were randomly divided into two groups: an RIS treatment group (n=18) and an RIS plus PRT (n=16). Communication skills were evaluated with the child communication checklist (CCC).

Total score of the CCC was increased in both groups after three months compared with the score prior to treatment. The total score of the CCC was significantly higher in the combined treatment group than in the RIS group.

Treatment with RIS combined with PRT may result in a better outcome in communication skill for children with autism than RIS training alone.

The purpose of this paper is to determine patterns of sexual behaviors and related factors among prisoners in Iran, 2015.

This cross-sectional study was a part of a bio-behavioral surveillance survey conducted on 6,200 prisoners in 26 prisons in Iran. The subjects were selected through multi-stage sampling. Questionnaires and interviews were used to collect data on participant’s demographics and history of sexual behaviors. Using STATA-12 software, the collected data were analyzed through descriptive statistics, and crude and adjusted logistic regression.

A total of 5,508 prisoners with a response rate of 88.8 percent participated in this study. Of all prisoners, 55 percent (n=3,027) had a history of “unsafe sex in the lifetime” of whom 53.4 percent (n=1,549) never used condoms during unsafe sex in the lifetime. Based on the results of multivariate analysis, risk factors for “unsafe sex in lifetime” were the following: higher level of education (AOR=1.79, CI: 1.41–2.28), being single (AOR=1.32, CI: 1.18–1.47), unemployed before imprisonment (AOR=1.45, CI: 1.06–1.97), having history of previous imprisonment (AOR=1.31, CI: 1.17–1.47) and history of drug use in the lifetime (AOR=1.53, CI: 1.35–1.75).

Prisoners are high-risk groups that are prone to practice unsafe sex. Prisoners who are single, unemployed before imprisonment, a drug user, with a higher level of education and with a history of imprisonment are likely to be sexually active in their lifetime. Thus, they are a priority for receiving suitable interventions.

In this study, the authors develop a path model and investigate the effect of pandemic-oriented customer mistreatment on service sabotage through the lens of self-presentation theory. Moreover, the authors question the role of service climate as a moderator of the relationship between service sabotage and service performance.

Data were collected via a survey of 165 F&B frontline employees in restaurants in Iran. The hypotheses are examined using confirmatory factor analysis, structural equation modeling and ordinary least squares regression.

The findings reveal that POCM has a substantial and positive effect on service sabotage, and service climate mitigates the effect of service sabotage on service performance.

The study introduces and conceptually defines the term POCM. Furthermore, the authors apply the self-presentation theory as the overarching theory to explain underlying conditions in customer mistreatment and service sabotage. Moreover, although prior literature has described the saboteur–customer relationship as a one-line interaction, this study contributes to employee sabotage as a multi-linear transaction.

In this study, the authors identify new perspectives on the dark side of hospitality services in crises, such as the COVID-19 pandemic. The authors argue that pandemic-induced changes are essential not simply because they change customers’ moods and lower their patience threshold, but they further provoke ostentatious behaviors in saboteur–customer relations. These findings shed new light on the literature and provide managerial implications for enhancing hospitality performance.

Health Sector Evolution Plan (HSEP) is known as the biggest and most comprehensive reform in Iran’s health system. One of the goals of HSEP is to reduce inequity in the healthcare financing. The purpose of this paper is to demonstrate HSEP agenda setting from the perspective of equity in healthcare financing (EHCF) using the multiple streams model.

This qualitative study was conducted by 26 documents review and analysis, and 30 semi-structured interview with Iranian key informants in the field of HSEP that were selected based on purposeful and snowball sampling method. Data were collected using a researcher-made checklist based on the goals. All audio-taped interviews were transcribed and analyzed thematically. Data management and analysis were performed using the framework analysis in MAXQDA software.

The framework analysis identified 12 complementary sub-themes totally. Problem stream included four sub-themes (high share of Out Of Pocket, high index of catastrophic health expenditures, low EHCF index, and inappropriate economic state and sanctions). Focus on EHCF in general policies of the Iran World Health Organization’s report in 2000, the Targeted Subsidies Law and emphasis on equalizing healthcare financing in the Fourth and Fifth Development Plan were considered as policy stream sub-themes. Finally, political stream showed four sub-themes including strong support from the Minister of Health for HSEP, mass media, the pressure of WHO and people’s request to reduce health costs.

The limitations of the present study included paying attention to one package (evolution in the treatment sector) of three health packages to assess EHCF, as well as the lack of similar national and international evidence in implementation framework.

The results of this study can be used to analyze other health sector reforms around the word and can help the formulation and implementation of most practical reforms, especially in field of health system financing.

This study gives a holistic view about health system policy setting that can be used for understanding policy-making streams to population.

This is the first study that has examined HSEP (the biggest health sector reform in Iran) from the perspective of agenda setting. In addition, using the popular and well-known Kingdon’s model to explain HSEP agenda setting is one of the strengths of this study. Furthermore, taking advantage of a wide range of related views by including highly informed people increased the strength of the results of the study. In addition, the short interval between the interview and reviewing the results on reforms reduced the recall bias of the participants in the study.

The purpose of this research is to extract the natural frequencies of a circular plate containing a central hole reinforced with boron nitride nanotubes (BNNTs) and containing piezoelectric layers.

A unit cell shall be taken into account for the simulation of BNNT's volume fraction. A rectangular micromechanical model is used to obtain the mechanical properties of unit cell of piezoelectric fiber-reinforced composite (PFRC). The three-dimensional (3D) elasticity method is presented to provide the relationship between displacements and stresses. The one-dimensional differential quadrature method (1D-DQM) and the state-space methodology are combined to create the semi-analytical technique. The state-space approach is utilized to implement an analytical resolution in the thickness direction, and 1D-DQM is used to implement an approximation solution in the radial direction. The composite consists of a polyvinylidene fluoride (PVDF) matrix and BNNTs as reinforcement.

A study on the PFRC is carried, likewise, the coefficients of its properties are obtained using a micro-electromechanical model known as the rectangular model. To implement the DQM, the plate was radially divided into sample points, each with eight state variables. The boundary situation and DQM are used to discretize the state-space equations, and the top and bottom application surface conditions are used to determine the natural frequencies of the plate. The model's convergence is assessed. Additionally, the dimensionless frequency is compared to earlier works and ABAQUS simulation in order to validate the model. Finally, the effects of the thickness, lateral wavenumber, boundary conditions and BNNT volume fraction on the annular plate's free vibration are investigated. The important achievements are that increasing the volume fraction of BNNTs increases the natural frequency.

The micromechanical “XY rectangle” model in PFRC along with the three-dimensional elasticity model is used in this literature to assess how the piezoelectric capabilities of BNNTs affect the free vibration of polymer-based composite annular plates under various boundary conditions.

This paper aims to identify, classify and rank the contributing factors to financial resilience.

The present study is of a mixed-method and significant contributing factors have been identified after analyzing and reviewing the literature on resilience and financial resilience. These factors were classified and ranked using the analytic hierarchy process method. This paper operationalizes the concept of financial resilience.

The study results show that consistency in production and sales, access to a reliable supply chain, management ability to environmental adaptability, regional dimension and social support from the government’s side are among the determining factors in financial resilience at the market level. Some elements such as flexibility, risk identification, income, foreign exchange benefits, innovation in presenting goods and services, firm size and responsiveness of partners and beneficiaries inside and outside the organization are among the leading contributing factors at the organization level and management manner. Finally, the staff’s efficiency in using organization resources, shareholder staff and learning culture in the organization are among the main contributing factors to financial resilience under the staff’s influence.

The study results may give managers direction to evaluate companies’ resilience, especially in the emerging economy; besides, it improves the literature on the topic.

This study aims to identify the sources of laundered money in Iran and the destinations to which it is transferred, independently verified by auditors. Based on such data, the study aims to develop a simple model of endogenous and exogenous factors facilitating money laundering in developing countries, which can inform domestic and international legislative and regulatory responses.

Questionnaires were sent to Iranian certified public accountants who worked for auditing firms in 2019 and who have encountered suspected money laundering during their work with clients.

The government and public officials are the primary sources of money laundering activity in Iran. The main destinations of laundered funds are investments abroad, gold, foreign currencies, real estate and purchases of luxury goods. Domestic legislation, while bearing similarities with that found in other jurisdictions such as the UK and the USA, is flawed in several ways, including an inability to determine beneficial ownership of funds and weak enforcement.

Because of international sanctions and the prevailing political situation, it is difficult to obtain data for money laundering and other financial crimes in Iran. The data obtained is of importance to international bodies in understanding the nature of money laundering in Iran, and how to negotiate in the future to address mutual concerns. Given the country’s perceived high association with money laundering, the data obtained is of value in identifying the specific characteristics of the problem.

The purpose of this study is to cover the ownership structure as (institutional ownership and managerial ownership) influencing the cost of equity in emerging markets.

The authors applied the regression model with the fixed-effect model in the data. Data collected from listed companies in the Iraq-Iran Stock Exchange during 2012-2017.

The authors found a significant positive associated between institutional ownership and the cost of equity in the Iranian and Iraqi contexts. The results also reveal a significant negative associated between managerial ownership with the cost of equity in the Iranian and Iraqi contexts. This means that when managerial ownership is increased, the cost of equity will be reduced. These results support the role of inside ownership to enhance fixed performance by reducing the cost of equity. So, managerial ownership can be a substitute for all shareholders. Moreover, the results indicate a similarity in the impact of the ownership structure on the cost of equity in the Iraqi and Iranian context, this means the similar elements among west Asian countries.

Financial companies such as banks and investment companies were not listed due to the difference in the nature of their work with the other sectors in the Iranian and Iraqi stock exchanges. Moreover, the authors are heavily constrained as listed companies must continue during the study period to calculate the cost of equity. Therefore, the results are difficult to generalize widely.

This international study will enable investors in, as well as local and international investors to take the appropriate investment decision-making in the capital markets in these countries (Iraq and Iran). Moreover, it contributes significantly to helping corporate governance bloggers in Iraq and Iran understand the role of the ownership structure in corporate governance.

This is the first study of the interaction between institutional ownership, managerial ownership with the cost of equity in Iraq, the study will help complete the knowledge gap with developed markets. The results are important in future research because the authors believe that it is very important for the future to look at better for percentage levels of institutional and managerial ownership in the company ownership. Although the contribution is limited, it will provide a useful guide for more papers in other west Asian countries.

Iran has been ranked by the Basel Committee on Banking Supervision and the Financial Action Task Force (FATF) as one of the foremost countries in the world for money laundering. However, Iranian banks claim that they comply with international standards for reporting suspicious activity, risk management and training. This paper aims to investigate this dichotomy between perception and reality.

A Wolfsberg-style questionnaire was sent to partners in Iranian accounting firms, which have audited domestic banks over the past five years to investigate the adequacy of risk management systems.

Most Iranian banks have anti-money laundering (AML) systems, which compare favourably with those of international counterparties. Banks take a risk-based approach to potential criminal behaviour. The negative perception of Iranian banks is principally attributable to the government’s unwillingness to accede to “touchstone” international conventions. In spite of having in place AML laws, which are comparable in intent with those of the UK and the United States of America (USA), weak enforcement remains a significant impediment of which the political establishment is aware.

Measures required to bring Iranian banks into compliance with international standards may be less extensive than perceptions suggest. However, failure of the government to accede to conventions stipulated by the FATF means that banks may remain ostracised by foreign counterparties for the foreseeable future.

This study provides a unique insight into the extent of AML compliance in Iranian banks as verified by external auditors.