information and communication technology (ICT) plays an important role in sharing information and greater participation in exchanges and buying and selling of investors' shares. Because the use of information and communication technology in financial markets, reducing marketing costs and increasing the participation of shareholders and investors and reduces information asymmetry. Therefore, the main purpose of this dissertation is to investigate the impact of ICT on capital market uncertainty in Iran. In this dissertation, GARCH method has been used to estimate the capital market uncertainty index. The results of ARDL model estimation using quarterly data in the period 2011: 1 to 2020: 4 (1390: 1399: 4) in the short and long term showed that the effect of the ratio of online or online transactions to the total volume of transactions to The title of ICT Index on capital market uncertainty in the long run and short term is different. This factor increases the excitement in the market and increases the uncertainty in the capital market in the short run. While continuing to increase trading in the long run, it increases market confidence and increases the expectation of profitability from the market and reduces capital market uncertainty. Other results of the model showed that inflation, economic growth and exchange rate have a significant effect on the performance uncertainty of the total stock exchange index as an indicator of capital market uncertainty. The results also show that the errors are sinusoidal adjusted and diverged, and it takes about 7. 5 seasons on average to completely neutralize the imbalance in capital market uncertainty.

Background: In the age of information and scientific and age of Three Thousand by named information and communication, find solution and applied information and communication in management organize and organization system is important Ethics project. Application new systems of ITC is lower pay, also create new job.Methods: The survey 80 person of General IT and Internet operator of information technology Ethic, Create a Ethic Model for Science and technology. Also more than 80% of Internet operators and children is Solution and not any security.Conclusion: In the world village, Countries having development key that research scientific system and using new communication tools and information management system. By making virtual organize system, remove of not emergency transfer and expand of speed process work and run paper less system. information technology is transfer of science and papal information's by technical tools. Also information technology Ethics to science safe and save, transfer, explorer and process of information and data, and full applied this research and science. Extra and development of science and technology need to survey of IT Ethic.

Using information and communication technology (ICI), is a recent a critical subject that the officials of educational system of Iran from primary schools to higher education, in schools and universities and in national levels are being faced. These officials desire for new technology, has made them to equip the educational system in general and higher education system in specific to this technology quickly and hastily. The extent of success of these educational organizations is directly related to the way of understanding, evaluation, attitude, and using this technology in educational and research programming.Such a movement without clarifying the concepts of this technology is the reason to deal with such conceptual research to motivate the experts to complete and enrich it before it overcomes all the system. Such a concern decreases the degree of agitation in the understanding of the use of this technology in education, then it may prevent its partial performance, such as other new technologies.In this paper initially the meanings of distance education, distance and open education, e-learning, virtual university, virtual campus, computer based education, multimedia education, network (internet) education and finally their differences have been explained to prevent misunderstandings and clarify their functions. Then, necessary backgrounds for successful operation of such educational systems from different points of view including cultural, social, human resources, financial and finally technical use of information and communication technology in the form of e-learning and virtual university are discussed.

The experimental studies have indicated that the contribution of information and communication technology to growth in developed and some developing countries are significant, particularly in the second half of the 1990s.There is still room for more investigation, specially in developing countries where the socio-economic infrastructure may not fully support the translation of ICT into economic growth. This paper employs an endogenous growth model to estimate the contribution of the ICT in the Iranian economic growth using the state space method. This study reveals a positive and significant effect of communication investment on the economic growth in the late 1990s. Our results suggest that an increase in ICT expenditure across various economic activities beside improved complementary factors will eventually lead to higher economic growth.

Introduction. The process of higher education is highly significant in any society. These days, universities have come across a main transformation. Lack of budget, an increase in the number of university students, a change in the student population, up-to-date and various educational needs of each society require fundamental changes that are coordinated with recent needs. Through ICT-based education, the feasibility of “learning with no time and place limitation” proportionate to the students’ requirements has been brought about. By fusing proper keywords, electronic resources and credible scientific websites, this review article was to analysis the role of information and communication technology in higher education and its concepts.Conclusion. Using the information and communication technology is a symbol of a new era of education.information and communication technology transforms and changes models of education, enriches the present educational models more than before and makes new methods. These models share the features of education that are based on technology and suggest modern educational and learning approaches in which the learner plays an important role and emphasizes on self-directed learning, independent, flexibility and communication.

Objective: According to recent financial and economic studies, taxes are the principal part of government revenues, and the stability of these revenues, compared to other volatile revenues, requires establishing an appropriate tax system. Although much works have been done in the last two decades to develop the Iranian tax system, there is still a long way before reaching a desirable tax system. It is noteworthy that the role of information and communication technologies, ICT, in the development of a tax system is remarkable. In the current situation, due to the increase in the number of enterprises and economic actors, the complexity of economic activities, and other intricacies, it is not possible to reform the government tax system, except through modernization of the system, use of ICT, and monitoring the financial and economic information of individuals, companies and electronic tax processes. The purpose of this study is to investigate the effects of ICT on corporate income tax collection from the perspective of tax officials and senior managers of companies and compare their views. Method: The statistical population of this study consists of tax officials, senior managers, and accountants of companies across the country. Due to the uncertainty about population size, the sample size based on Cochran's formula with an error of 5% was obtained about 384 people. In this study, a quality questionnaire, whose reliability and validity have been verified, was used to collect data. Cronbach's alpha method was used for reliability testing. Also, in this study, to assess the content validity of the measurement tool, a preliminary questionnaire was presented as a "limited test" for some experts to provide recommendations for the questions. These recommendations were included in the final questionnaire. It was concluded that the assessment tool has the desired content validity. In this study, inferential and descriptive statistics have been used to analyze the information. For inferential analysis and to analyze the data, a one-sample t-test and an Independent two-sample t-test were used. Friedman tests were used for ranking. SPSS software version 23 was used to analyze the data. Results: The findings of this study showed that the use of information and communication technologies gives rise to an increase in the access of tax authorities to tax information, increase in corporate tax compliance, reduction in tax compliance costs, increase in corporate income tax collection, rise of corporate income tax transparency, and higher effectiveness and efficiency of corporate income tax collection. And, statistically, there is a significant difference between the views of tax officials and senior managers and accountants of companies only in terms of the effect of using ICT on the amount of income tax collection, and in other cases, there is no significant difference. Conclusion: The use of ICT affects the collection of income tax. Increasing investment in ICT is associated with increased tax collection.

In the article, the utilization of ICT in education is approached from a different point of view. The basis of this new approach consists of five assumptions that are explained in the first part of the paper. These assumptions redirect attention to new technologies from an instrumental perspective to a non-instrumental or civilization one. In the second part of this writing, the implications of such an approach for the relationship between the ICT and education are delineated. To discuss these implications one needs to pay attention to the threats and opportunities concerning different dimensions of the human life both now and in the future. The mission of all systems of formal education is to empower the individuals to face these conditions effectively and constructively.Otherwise, the article, and as a sum up, the author presents a model in which the relation between ICT and education is depicted in three levels. This semi-conical model can guide any policy-making attempts in this area and in three dimensions based on three perspective focusing on "mind-ware," "process-ware," and the "hard/soft-ware".