Sharif Digital Repository

Saffron has an important role in non-oil export in Iran. This product has different known and unknown attributes. In recent years Iran has spent great effort to declare this product to global markets. But, despite these efforts and while Iran is the greatest saffron producer in the world, the global markets is in authority of Spain and Iran has an unknown position in global markets. On the other hand lack of attention to systematic cultivation of Saffron leads to reduction quality levels, decreasing production rate and finally decreasing profitability in Iran. Also poor distribution and marketing and lack of full declaring Iranian saffron, internationally lose a large portion of global... 

In this paper we determine “Tax Incidence” of value added tax (VAT). Incidence Tax represents tax burden that is imposed to each tax-payers: consumers or producers. Value added tax was first implemented in Iran in Mehr 1387. Providing a natural experiment condition, it made it possible to measure tax incidence by using difference-in-difference method. Therefore, data of monthly consumer price index of 23 tax-exempt commodities, and 23 taxable commodities, have been used from Farvardin 1384 till Esfand 1393. According to the results, from 1387 to 1390, no tax incidence regarding value added tax was found. It seems, in the first years of implementation, it is the result of its resemblance with... 

In this research, it has been tried to answer jobless growth in Iran’s economy between 2005 to 2011. At first, the added value and employment of various major sectors will be investigated. It will be observed that two major sectors, agriculture and industry, have been experienced jobless growth. After having been investigated more, it will be shown that the major part loss of the job in the agriculture is relating to unwaged family workers. In the industry about all the loss of the job has been happened in the textile sub-sector. In these two sectors, the most of the separated people has been inactive. Getting inactive and not being allocated of the separated people have been led to... 

The aim of this paper is to perform macro stress test for one of Iran’s private banks using bank’s quarterly data from Q-4 1383 to Q-4 1389. To do this, the relation of bank’s default rate with macroeconomic indicators like house prices and the growth rate of value added of services; as macroeconomic risk factors; was investigated by a linear model. Results show that the bank’s default rate has a negative relation with both risk factors.Stress testing, using monte carlo simulation; shows that reverse shocks to both house prices and the growth rate of value added of services leads to severe increase in bank’s default rate; so that with decrease of both house prices to 4 million rials at... 

Productivity is the effective usage of input or resources for production or output. Input (including Energy, raw materials, capital and work force), which is being used for output (including final products or services performed by an organization). Productivity, increases gross domestic product and competitiveness, and improves level of living. Firms and related management levels play the main role in improving productivity. Using productivity cycle management brings the productivity to improve as a permanent process, specifies the rout for productivity and prepares the ground. The most important step in productivity cycle (PDCA) is the measurement of productivity. In this research several... 

The value added service industry as in emergent and profitable industry has gained mane attentions by corporate owners especially in the segment of telecommunication and information technology. For launching value added services, communication infrastructure must combined with attractive and high quality contents. For this purpose, mobile network operators have collaborated with content providers to launch services, cooperative advertisements and shared the earned revenue. Interaction between operators and content providers has many complex stages that starts before contract assignment and ends at the revenue sharing stage. For analysis this problem, first, we investigated this interactions... 

Today, global value chains(GVCs) have distributed the production of goods and services all over the world and have become the main part of global trade. GVCs provide developing countries with oppurtunities for engaging in economic activity and producing goods, without developing all the infrastructure needed for producing it yourself. but participating in GVCs also pose some challenges to developing countries. if developing countries do not enhance their ability for generating value-added, by losing the advantage of cheap labour over time, they will fall into the so-called "middle-income trap". therefore upgrading, with the broad definition of generating more value-added, should be targeted...