The Valuation of Deferred Taxes

Economic Valuation of the Shadegan Wetland

The Shadegan Wetland is located in the southwest of Iran. It is one of the wetlands internationally registered in the Ramsar Convention. Thanks to its variety of functionalities this wetlands has provided the local people with lots of job opportunities. Nowadays, as a result of located in the oil fields, this wetland is threatened by many of the projects run in its vicinity, like oil exploratio...

Valuation of Deferred Tax Assets from a Net Operating Loss Carryover

The Politics of Consumption Taxes: Globalization and the Median Voter

The regressive nature of consumption taxes poses a challenge to partisan theory. Using data for up to 20 OECD countries in the period 1970-2003 this article aims to explore the question of whether the idea that social democratic governments typically have to compromise on policy goals and core constituency interests to make themselves more appealing to the median voter necessitates the use of r...

the effect of taftan pozzolan on the compressive strength of concrete in the environmental conditions of oman sea (chabahar port)

cement is an essential ingredient in the concrete buildings. for production of cement considerable amount of fossil fuel and electrical energy is consumed. on the other hand for generating one tone of portland cement, nearly one ton of carbon dioxide is released. it shows that 7 percent of the total released carbon dioxide in the world relates to the cement industry. considering ecological issu...

The Copts’ taxes in the tax system of Mamalik

Due to the lack of a regular and stable system and difficulties in budget management, tax affairs during the Mamalik era (648-923) was transforming continuously. Since, part of the Mamalik’s incomes, like previous governments, was based on collecting taxes from non-Muslim Copts, sources of this period indicate that due to various factors, Mamliks have been forced to make changes in the way of t...