• Journal of Information Science Theory and Practice
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• v.4 no.2
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• pp.21-33
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• 2016

A sustainable development in science, innovation, and technology requires a balanced distribution of scientific wealth in sub-country regions. This paper addresses the issue of geographical distribution of scientific wealth and its goal is to offer a framework to describe and measure the share of provinces in national scientific wealth. Our proposed model divides the indicators of scientific wealth into two groups, production and the use of scientific wealth. To evaluate this model, the scientific wealth of Iran was studied using recorded data on IRANDOC databases. Rich, average, and poor provinces were identified and the results showed that 70% of the scientific wealth belongs to 20% of the provinces. The findings can facilitate planning for a sustainable science and technology policy.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.299-307
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• 2020

Inter vivos in the context of wealth and estate planning can be generally defined as a transfer that takes place between the livings. Parents are motivated to transfer for altruisme and exchange. In this context, this study aims to explore another potential motives of inter vivos, which is 'affection'. Data is collected through semi-structured interviews with inter vivos experts who have published articles in this area. The interview is encoded and thematic analysis is carried out to classify themes and subthemes that exist in the inter vivos transfers. This study discovers four main themes, which indicate that inter vivos transfers based on affection can be enlightened by the relationship between parents and children, responsibility for children, types of inter vivos, and effects to other heirs. Relationship between parents and children can be explained as parents transfer their wealth to the closest children, children who care for them and to family members only. Parents also are responsible to protect their children after they die and assist them who are in need. Types of inter vivos are considered as boundless inter vivos and without any material return. Inter vivos based on affection also aims not to abuse other heirs.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.267-280
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• 2023

The relationship between the state and taxation starts from the establishment of the state. The most important element is the concept of "tax compliance". Tax compliance can be considered as the harmony of state-society relations. However, the concept of tax non-compliance occurs when taxpayers do not fulfill their tax-related tasks as required. Tax noncompliance is just one of the costs that occur in tax systems, and is named "tax compliance cost" in the literature. This study focuses on tax compliance costs because tax compliance costs are the ones taxpayers are personally obliged to deal with. For this purpose, the study investigates costs accruing from tax systems, including efficiency, planning, application, and compliance costs. According to the analysis results, it was concluded that the main reason for fraud in the tax systems is high compliance costs and that tax compliance directly impacts social wealth. Besides, the existence of conditions conducive to tax evasion and tax avoidance in a country, short-term tax policies, belief in the unfairness and inequality of tax systems, inadequacy of audits conducted by tax authorities, insufficiency of pressure and deterrence mechanisms, constantly changing legislation, and the attitudes and perceptions regarding the illegitimacy of the government determine tax compliance.