Abstract In an economy facing multiple crises (economic, pandemic, energy crisis, political and security crises) becomes necessary to determine the implications of fiscal changes on economy’s evolution. This paper aimed assess link between taxation economic growth in European Union Member States, considering panel data for period 2000-2021 identify taxation’s specific growth. The methodological...

International food and raw material security issues has gained much more importance than ever. This study examines that the following questions ‘Who depends onwhom?’ ‘What is level of dependency?’ considering relationships between “fisheries context” (catch aquaculture production, total fisheries export import,fisheries import value, fish consumption per capita, processed product) human develop...

Background: Secondary antiphospholipid syndrome (APLS) and rise in antibody (APLA) has been linked to the development of Disseminated Intravascular Coagulation COVID-19. But still controversies exist regarding increase APLA COVID -19. Hence, present study aimed estimate levels patients its relationship with severity disease.
 Materials Methods: 40 RT PCR positive COVID-19 cases normal cont...

The present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in Tehran Stock Exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. This study was conducted according to Givoly and Hayn model to measure accounting conservatism index in non-profitable and profitable) firms. Data analysis performed wi...