One of the most important pillars of financing and economic development of the country is tax. Since companies usually consider tax as one of the main factors of cash outflow and a threat to continue their activities, there is an incentive to use a bold tax strategy to reduce their tax. Tax aggressiveness is the company's policy and strategies to reduce taxes. The aim of this research is the effect of earning management, inventory Intensity and Capital Intensity on tax aggressiveness. The current research is an applied research in terms of its purpose. It is a descriptive-causal research in terms of execution method, and also in terms of data collection method, it is post-event type. Regression models will be used to test research hypotheses. In addition, Eviuse software was used to analyze the data. The data related to 134 companies admitted to the Tehran Stock Exchange between 1391 and 1400 were examined. The research results show that earning management has a positive and significant relationship with tax aggressiveness. There is no significant relationship between inventory Intensity and tax aggressiveness. Finally, the results show that there is a significant relationship between Capital Intensity and tax aggressiveness. Companies are not involved in tax evasion by earning management, and the relevant organizations have considered that companies are involved in daring tax policies through earning management.

The question that is considered by researchers in the field of knowledge-based economy is that among the factors affecting intangible investment, does information and communication technology have a heavier weight than the rest of the factors? In this study, using the Corrado,Hulten and Sichel (CHS) approach, the measurement of intangible investment is calculated. In their research, intangible investment has been divided into three major parts: computer information, innovative assets, and economic competencies. Then these three components are divided into nine parts. In this article, we select the component of information and communication technology, which is the first component of intangible transitory Capital, and its effect on Total Factor Productivity(TFP) has been investigated. The field of study is manufacturing industries with a four-digit economic activity classification code for employees of ten and above during the years 1996 to 2018. Using panel data and GMM, the productivity function was estimated for manufacturing industries. The results of this research show that ICT has a significant role on the productivity of all production factors, and its coefficient is higher than other intangible investment components.

A B S T R A C TThe purpose of this study is to measure the level of sustainability of residential complexes in Gorgan and to identify the impact of social Capital and its dimensions on the concept of housing sustainability. The research method is descriptive and survey type. The statistical population of the research includes all the residential complexes of Gorgan city, of which 268 cases were determined using Cochran's formula as a statistical sample and were selected and studied using the two-stage cluster sampling method.. A researcher-made questionnaire with an answer package was used to collect data. Its validity was confirmed using the formal method and its reliability using Cronbach's alpha coefficient for the concept of social Capital (α = 0.879) and housing sustainability (α = 0.810), respectively. The findings showed that there is a significant positive relationship between social Capital and its dimensions with the dependent variable, i.e. housing sustainability variable and its four dimensions. The results showed that the integrated model in the present study was able to explain the relationship between social Capital and the concept of housing sustainability to an acceptable extent. Therefore, this model can be useful for other urban areas of the countryExtended AbstractIntroductionThe home is the source and destination of all human life; and man leaves it for work and social activity, and after doing it and gaining experience, he returns home. Therefore, the category of housing is a broad and complex category that has various dimensions. This concept, in addition to the place in the physical concept, includes all the services and facilities needed by an individual or family that need it to live. To this end, housing planning requires in-depth studies in various social, cultural and historical fields. Today, the mere attention to the economy, many human, social, indigenous and cultural values have been lost in the course of these unprincipled constructions that have grown and are growing at an unprecedented rate. Hence, housing architecture does not simply mean designing or constructing space for human life; For this reason, in housing architecture, especially social housing, apart from the design of human habitation, other dimensions of human life and habitation must also be considered. Based on what has been mentioned, in our country, today most of the economic dimension and consequently a small increase in the construction and architecture of residential complexes and other dimensions of sustainable development, including social, cultural, physical and The environment is neglected. Lack of adequate housing, as housing that has the least incompatibility with the natural environment around it and in a wider area with the region and the world; it creates problems for the city and its residents. Meanwhile, residential complexes in Gorgan are no exception to this rule. Complexes that are designed with only the economic dimension in mind, the result of which is the construction of housing in different parts of the city, which has the least coordination and compatibility with other aspects of sustainable development. Given the above, the importance of the present study, attention to the principles of sustainable development and the need to create and expand social Capital for human societies, in the space that was drawn is very important. MethodologyAccording to the purpose of the research and the level of data analysis, the survey method has been used to collect data. For this purpose, a researcher-made questionnaire was used to obtain information. The statistical population of the study includes all residential complexes in Gorgan. The sample size is 268 based on Cochran's logical formula. Two-stage cluster random sampling method is used. So that the statistical population is divided into clusters and homogeneous groups and then the quota of groups or clusters is determined in proportion to the frequency distribution of each cluster. In the next step, residential complexes are selected as a statistical sample from each cluster. To verify the validity of the tool, the formal validation method (referring to professors and specialists) has been used. Cronbach's alpha method was also used to determine the reliability of the instrument. Results and discussionAccording to the results of t-test, it can be said that the social Capital index is not desirable. The average of social Capital index is lower than the hypothetical average. This means that the amount of social Capital of the residents of residential complexes in Gorgan is not at the desired level. This is if the level of stability of residential complexes in Gorgan is at a desirable level. Also, there is a significant relationship between housing sustainability and social Capital. And the order of the effect of social Capital variable on the dimensions of economic, social, physical and environmental sustainability. Based on the results of the probability ratio of the Chi-square value model is less than 0.01, it can be said that the regression model is a good model in which independent variables are well able to explain the changes of the dependent variable. The results of hierarchical regression analysis showed that the estimated value of the social interaction variable is equal to 1.184, which shows that assuming the effect of all model variables remains constant, an increase in the independent social interaction variable increases by 1.184 units. In logarithmic ratios, the dependent variable (housing stability) will be associated. Prioritization of the effectiveness of the studied factors indicates that the factor of formal participation has the first place in determining the sustainability of housing. After this factor, the mental class factor is in the second place, then the residential home ownership factor is in the third place. ConclusionOne of the issues that has attracted everyone's attention in recent decades is housing and its sustainable development, which is in line with human development. An important point that has been addressed in the documents of the Second Human Settlement Summit is the importance of the role of sustainable housing and the provision of adequate housing for the people in the development process. Various factors such as architectural style, climate, geography and customs are influential in housing design in different places. In the meantime, the role of social factors or in other words social Capital cannot be ignored; Because social Capital is rooted in the structure and social norms of society and is generally a combination of trust, communication network, social norms and social relations at the individual and community level. Accordingly, the main purpose of this study is to measure the social Capital of residents and the sustainability of residential complexes in Gorgan. Based on the results, the four dimensions of the dependent variable are affected by the social Capital variable. This means that the existence of concepts such as trust, interaction, participation, etc. in residential complexes, can provide the stability of the residential complex. As long as the residents of a complex have an effective and reciprocal relationship with each other, the stability of the residential complex is provided; Residents to protect the complex facilities, provide security, visual beauty, hygiene and cleanliness, rehabilitate or create space Green and ... will interact and participate with each other.FundingThere is no funding support. Authors’ ContributionAuthors contributed equally to the conceptualization and writing of the article. All of the authors approved the content of the manuscript and agreed on all aspects of the work declaration of competing interest none. Conflict of InterestAuthors declared no conflict of interest. Acknowledgments We are grateful to all the scientific consultants of this paper.

From the agency theory perspective, there are various control mechanisms to attenuate information asymmetries and information risk and to enable better supervision of managerial activity that mitigates the opportunistic behavior of managers, such as financial reporting quality and disclosure. Several studies have analyzed some of information asymmetries and information risk attenuate effects, such as the reduction of the cost of Capital and cost of debt and access to the debt market and the effect on its conditions, i. e., lower cost, higher debt maturity and lower guarantees in bank financing. This study, examines the impact of financial reporting quality and growth opportunities on the Capital Intensity. The sample of this study, includes 134 companies listed in the Tehran Stock Exchange during the period 1392-1396 and for processing and testing hypotheses, panel data methodology is used. The results show that financial reporting quality has negative impact on the Capital Intensity. Also, it shows that growth opportunity decreases negative impact of financial reporting quality on Capital Intensity. Therefore designed conceptual model is confirmed.