Planning and Budgeting

---

---

This article is about the potential for legislstive changes to the bugett policy in Iranian legal system. Firstly three modeles of parliament amendment powers (Unfettered amendment powers, Constrained amendment powers, No amendment powers),is studied and then in this conceptual framework and according to Constitution, some laws, Parliamentary procedure, procedures of Guardian Council, and principles of public budgeting, we explaine the Iran's legislature(Majlis) amendment power to the figures and the provisions of the buget bill.

---

Productivity improvement, as an efficient and effective way of using inputs,is the most important aim in any economy. The first step to improve each economic variable is the recognition of current situation. There is a lot of researchmeasuring TFP in macroeconomic level but all of them calculated effiecency and neglegted effectiveness.This study is based on institutional economic framework and attempt to provide indicators that measure the effectiveness as well.To do this, we propose some indices and present Iran national productivity situation using this indices through 1973- 2008. The indicators are:  Labor input indicators such as participation index and labor productivity which is calculated by using output measures like GNP, Welfare, Human development Index and Social capital.  Indicators related to crude oil inputs that are measurable based on the amount and values of crude oil extracted. In the case of crud oil, quantity based Indicatorsis increasind but value based indicators is decreasing. Quantity base indicators for natural gas have also a downward trend.  Indices of physical capital and human capital that are declining in the period.  Total factor productivity Index based on output of GDP (a measure of efficiency) is faced with limited growth (18% growth over 34 years), but basedon the other output (a measure of effectiveness) is being reduced.

---

From legal perspective, the boundary between public and private sectors and organizations is of great importance. The distinction between private and public sectors affects prominent issues like balancing the territories of market and government, determining the scopes of private and public sector functions, implementation of national accounts and Public Sector Accounting Standards, specifying laws governing the economic activities of public sector organizations and programming the privatization.
In this article legal definitions of public and private sectors and their organizations are criticized, and it is demonstrated that generalization of public accounting act’s definitions to other laws - like enforcement of general policies pertaining to principle 44 of the constitution of the Islamic Republic of Iran act (a law on privatization) - has resulted in legal complications, misunderstandings and some deviation in privatization and outsourcing processes. Thus, the other mentioned issues like balancing between market and government functions are not the subject of this paper.