We are experiencing a new kind of commerce in the recent era, known as e-commerce, which considers Information and Communication Technology (ICT) as the main enabler of commerce. Considering Small and Medium Enterprises (SMEs) as micro elements of society and part of macro economy, ICT becomes...

Using the Iranian Household Expenditure and Income Survey (HEIS) for 2011/12, we apply the marginal contribution approach to determine the impact and effectiveness of each fiscal intervention, and the fiscal system as a whole, on inequality and poverty. Net direct and indirect taxes combined...

Public investment is key to growth in developing oil-exporting countries and oil revenue is an important source of finance for public investment. Assessing the growth impact of public investment in Iran under various investment scaling-up (gradual, aggressive, and conservative) and oil price...

Purpose – This paper compares and contrasts the main reasons of money laundering, sources of dirty funds, and destinations of laundered monies in Iran and the UK. It also aims to study the accounting profession related part of Iran’s and the UK’s Anti-Money Laundering (AML)...

Tourism has become a major phenomenon after the World War II and experienced a rapid growth thereafter. A wide range of impacts such as economic, socio-political and environmental ones, therefore, have been associated with tourism development. Although these impacts were generally assumed to be...

Mobilization of national saving is an important determinant of investment and growth. It assumed greater importance in the case of the Iranian economy, given the difficult external environment. This paper discusses the recent saving performance of the Iranian economy, particularly in relation to...

This paper deals with the impacts of technological progress on tourism and its effects on the world, generally. To doing so, we first examine the various types of tourism from general point of view as well as different topics regarding tourism in clouding of Eco tourism, E tourism, Tourism...

Public investment is key to growth in developing oil-exporting countries and oil revenue is an important source of finance for public investment. Assessing the growth impact of public investment in Iran under various investment scaling-up (gradual, aggressive, and conservative) and oil price...