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      • Open Access Article

        1 - The Impact of Organizational Moral Values on Tax Obedience with Emphasis on the Mediating Role of Social Capital
        jafar beikzad seyedhamed amiri
        Taxation is important for governments in all countries to fund. But this should be done in a context that the role of components that are necessary for the consistency and sustainability of society, including respect for high human and moral values. In the meantime, the More
        Taxation is important for governments in all countries to fund. But this should be done in a context that the role of components that are necessary for the consistency and sustainability of society, including respect for high human and moral values. In the meantime, the impact of moral values and social capital on the variable Is an interesting topic that has recently been explored in the field of behavioral finance. The aim of this study was to investigate the effect of moral values on tax compliance with the mediating role of social capital in the General Department of Taxation of Zanjan Province. The research method is applied in terms of purpose and descriptive-correlation in terms of method. The statistical population of this study is the staff of the General Department of Tax Affairs of Zanjan Province, whose number is 457 people. The statistical sample size was estimated to be 209 using the Cochran relation and was selected by stratified random sampling. Required data with 3 standard questionnaires; The Questionnaire of Ethical Values of the Organization (Namkung, 2010), the Questionnaire of Tax Obedience (Nia Research 1392-93) and the Questionnaire of Social Capital (Nahapit and Gushkal, 1998) were collected and based on structural equation modeling using SPss and PLS software The findings of the study showed a positive and significant effect of the moral values of the organization and social capital on tax compliance; At the same time, the mediating role of social capital in influencing moral values on tax compliance was confirmed. Manuscript profile
      • Open Access Article

        2 - The Impact of Organizational Moral Values on Tax Obedience with Emphasis on the Mediating Role of Social Capital
        جعفر  بیک زاد سیدحامد  امیری
        Tax taking is important for governments in all countries for funding. But this issue should be done in a context that the role of components that are necessary for the consistency and sustainability of society, including respect for high human and moral values. In the m More
        Tax taking is important for governments in all countries for funding. But this issue should be done in a context that the role of components that are necessary for the consistency and sustainability of society, including respect for high human and moral values. In the meantime, the impact of moral values and social capital on the variable is an interesting issue that has recently been investigated in the field of behavioral finance. This paper investigated the effect of moral values on tax compliance with the mediating role of social capital in the General Department of Taxation of Zanjan Province. The research method is applied in terms of purpose and descriptive-correlation in terms of method. The statistical population of this study is the staff of the General Department of Tax Affairs of Zanjan Province, whose number is 457 people. The statistical sample size was estimated to be 209 using the Cochran relation and was selected by stratified random sampling. Required data with 3 standard questionnaires; The Questionnaire of Ethical Values of the Organization (Namkung, 2010), the Questionnaire of Tax Obedience (Pazhuhesh Nia1392-93) and the Questionnaire of Social Capital (Nahapit and Gushkal, 1998) were collected and based on structural equation modeling using SPss and PLS software. The findings showed a positive and significant effect of the organization's moral values and social capital on tax compliance; in addition, the mediating role of social capital in influencing moral values on tax compliance was confirmed. Manuscript profile
      • Open Access Article

        3 - The effect of local content requirements industrial policy in development of automotive industry in the global value chain: a comparative analysis of China and Mexico
        Fereshte Gholami Hosein Aslipour Gholamreza  Kazemian Saeed Zarandi
        With reference to comparative policy studies and the level of competitiveness throughout the global value chain (GVCs), the effect of related policies can be traced. This article aims at studying industrial policy of local content requirements (LCRs), which are among th More
        With reference to comparative policy studies and the level of competitiveness throughout the global value chain (GVCs), the effect of related policies can be traced. This article aims at studying industrial policy of local content requirements (LCRs), which are among the most prevalent as well as primary policiese used in any development model. This has been done to study the effect of LCRs on upgrading the position of a country’s automotive industry concerning GVCs through a variable- oriented approach. China and Mexico have been picked out in accordance with sample selection approach in the systems encompassing a great deal of similarities as well as the most similar outcomes. Further to the historical review of the development process of the automotive industry, the effect of this policy on the three indicators FVASH, REII and DVAFXSH has been carried out by logistic regression. These indicators determine the level of competitiveness throughout GVCs. The logistic regression shows a significant logit relationship between the LCRs policy status and the DVAFXSH variable, but no significant relationship is observed for the other two variables. The trend review also shows that after the implementation and removal of LCRs, the FVASH and REII indices have not changed much, but the DVAFXSH has increased, especially in Mexico.It shows that the systematic implementation of LCRs can have significant effects in upgrading the position of countries in GVCs in the automotive sector, through DVAFXSH. Manuscript profile
      • Open Access Article

        4 - The advantage of industrial heritage values in the protection and development of Trans iranian railway Tourism
        MORTEZA farahbakhsh hamid nadimi Alireza Razeghi
        Values are one of the main topics related to cultural heritage, all activities in heritage are recognition, documentation, protection and introduction for the continuity of values. The national railway of Iran is a part of the industrial and cultural heritage and has an More
        Values are one of the main topics related to cultural heritage, all activities in heritage are recognition, documentation, protection and introduction for the continuity of values. The national railway of Iran is a part of the industrial and cultural heritage and has an important impact on contemporary history and has diverse social, economic, cultural, political and spatial characteristics, a body that includes many values and their prioritization plays an effective role in protecting It will have the heritage and development of industrial tourism. Prioritization of tangible and intangible values hidden in railway heritage from the perspective of experts in related fields plays a fundamental role in planning and organizing interventions in order to synergize protection and tourism of its valuable elements and components. The current research, with an applied-developmental approach, in a descriptive-analytical and survey way, by referring to library documents, using the questionnaire tool and the ANP method, has attempted to identify, prioritize and score the railway heritage based on values. The results show that from the shared perspective of conservation and tourism, the first priority is bridges, the second priority is given to railway stations, the third priority is given to landscapes related to railway lines, and the fourth priority is intangible and spiritual funds, the fifth priority is given to tunnels. And the sixth is assigned to the structures and remains related to the railway, which indicates the need for the attention of all stakeholders and decision makers in presenting the program and implementing the plans according to this prioritization. Manuscript profile
      • Open Access Article

        5 - The advantage of industrial heritage values in the conservation and development of Tourism of the Trans-Iranian railway
        MORTEZA farahbakhsh hamid nadimi Alireza Razeghi
        Morteza Farahbakhsh Hamid Nadimi AliReza Razegi This research focuses on the values of the Iranian national railway heritage and the importance of conserving and optimally utilizing these values. It introduces and emphasizes the key role of these values in t More
        Morteza Farahbakhsh Hamid Nadimi AliReza Razegi This research focuses on the values of the Iranian national railway heritage and the importance of conserving and optimally utilizing these values. It introduces and emphasizes the key role of these values in the development, management, and conservation plans of the railway heritage, as well as the sustainability of tourism. Using descriptive, analytical, and survey methods, the research evaluates and prioritizes the values of the railway heritage based on their importance and impact on conservation and development.As a result, this research can assist managers, stakeholders, and decision-makers in the field of railway heritage conservation and development to formulate and implement their programs and plans based on the priorities of these values. This approach can contribute to the preservation and continuity of these values. Additionally, this research can help researchers and enthusiasts in the cultural heritage and tourism sector to identify the best solutions and strategies for the conservation and utilization of these values.The use of the ANP method has prioritized the recognition, prioritization, and scoring of the railway heritage based on values. The achievement of the research has been comprehensive prioritization and categorization, with a focus on the shared aspects of conservation and tourism. The first priority is given to the perspectives, the second priority to the bridges, the third priority to the central railway stations, the fourth priority to intangible aspects, and the fifth priority to the tunnels. The recommendation emphasizes the attention of managers, stakeholders, and decision-makers to base their programs and plans on this prioritization. Manuscript profile
      • Open Access Article

        6 - The effect of local content requirements industrial policy in development of automotive industry in the global value chain: a comparative analysis of China and Mexico
        Fereshte Gholami Hosein Aslipour Gholamreza  Kazemian Saeed Zarandi
        Fereshte Gholami Hossein Aslipour Gholamreza Kazemian Shirvan Saeed Zarandi Abstract With reference to comparative policy studies and the level of competitiveness throughout the global value chain (GVCs), the effect of related policies can be traced. More
        Fereshte Gholami Hossein Aslipour Gholamreza Kazemian Shirvan Saeed Zarandi Abstract With reference to comparative policy studies and the level of competitiveness throughout the global value chain (GVCs), the effect of related policies can be traced. This article aims at studying industrial policy of local content requirements (LCRs), which are among the most prevalent as well as primary policiese used in any development model. This has been done to study the effect of LCRs on upgrading the position of a country’s automotive industry concerning GVCs through a variable- oriented approach. China and Mexico have been picked out in accordance with sample selection approach in the systems encompassing a great deal of similarities as well as the most similar outcomes. Further to the historical review of the development process of the automotive industry, focusing on the LCRs policy, the effect of this policy on the three indicators FVASH, REII and DVAFXSH has been carried out by logistic regression. These indicators determine the level of competitiveness throughout GVCs. The logistic regression shows a significant logit relationship between the LCRs policy status and the DVAFXSH variable, but no significant relationship is observed for the other two variables. The trend review also shows that after the implementation and removal of LCRs, the FVASH and REII indices have not changed much, but the DVAFXSH has increased, especially in Mexico.It shows that the systematic implementation of LCRs can have significant effects in upgrading the position of countries in GVCs in the automotive sector, through DVAFXSH. Manuscript profile