Institute for Management and Planning studies 3115-7092 3115-7106 11 3 2006 7 1 Assessing the Impact of Change in Gasoline and Jet Fuel Prices on Consumption and Production Expenditures in Roads and Air Transportation in Iran 3 42 FA Asfandiyar Jahanghard ejahangard@gmail.com Y Alireza Farhadikiya farhadikia@gmail.com N Hamid Mahbob Khaljani h_mahboub2001@yahoo.com N In recent years, Iran has increased energy prices somewhat, but because of the very low starting point they remain far below opportunity costs. In this paper we examine two broad issues: First, the estimated impact of the energy price (Gasoline and Jet Fuel) rises on producer prices entire the economy and transportation sub-sectors, and the second, the Estimated of gasoline and jet fuel elasticity prices in the roads and air transportation networks for analyzing the reaction to energy prices (Gasoline and Jet Fuel) adjustment. In the first part, an input-output (IO) price model is used to simulate the impact of increase energy prices on the transportation sectors and aggregate price indices in Iran. In this paper, we used the 1994(1373) IO table. In the second part, I used the Macro-Demand Model and State Space modeling method in 1970s, 1980s and 1990s for transportation sub-sector. On this basis, road transportation sub-sector was divided in transport of traveler and boding categories. Gasoline price elasticity in transport of traveler was measured -0.27 and that of boding was -0.15. In air transportation sector, jet fuel price elasticity- in its highest extreme- was- 0.2. http://eprj.ir/article-1-81-en.html http://eprj.ir/article-1-81-en.PDF

Institute for Management and Planning studies 3115-7092 3115-7106 11 3 2006 7 1 Ranking Technical- Vocational Training Colleges of Provincial Capitals with the Use of Data Envelopment Analysis (DEA) Technique 43 69 FA Ansiya Zahadi Y Javad Niknafas N This paper is aimed at evaluating the performance and efficiency of technical-vocational training colleges. This could pave the ground for improving the efficiency of these colleges and determining the right amount of budget they need. This paper tries to answer the questions about the ways of evaluation the efficiency of technical-vocational colleges of provincial capitals and improving the efficiency of inefficient ones. Various methods could help in evaluating the performance of technical-Vocational colleges. One of them is DEA models. In DEA, a dummy unit is made up of combination of Decision-Making Units (DMU), i.e. selected technical-vocational colleges in this research. Then, the college is evaluated with the dummy unit and is classified in either efficient or inefficient group. DEA determines relative efficiency as BMUs are evaluated in relation to one another rather than compared with a pre-defined standard. In this study, firstly 28 technical-vocational colleges are selected and then outstanding inputs and outputs are chosen by professionals. The inputs are composed of number of facilities, number of students , training space , workshop space , and budget. The outputs are as follows: number of graduates, number of passes, the average of GPAs, the researches done by professors, and the researches done by students. Then, one of the DEA models, i.e. output-based modified secondary Charnes-Cooper-Rhodes (CCR) model is for each college. The solution of these models results in the distinction of two groups namely: efficient and inefficient. 20 colleges were evaluated as efficient and 8 ones as inefficient. The inefficient colleges were graded below point 1therefore it was possible to rank them. But all the colleges evaluated as efficient are graded point 1. hence, they were not rankable. Anderson ;Peterson (AP) Model were used for ranking these colleges. This model, in addition to considering previous results, offers a more complete ranking of all units classified. The most efficient unit was Shahid Shamsi-pour college in Tehran. That Means this technical-vocational college had more outputs with less inputs in relation to other colleges so, its efficiency was the highest. Afterwards, some solutions were offered to increase the efficiency of the inefficient colleges, using sensitivity analysis in the run model. Information was gathered either by library or field study. The information was analyzed with the use of DEA linear programming or with the help of conjugate variables. http://eprj.ir/article-1-82-en.html http://eprj.ir/article-1-82-en.PDF

Institute for Management and Planning studies 3115-7092 3115-7106 11 3 2006 7 1 Step by Step Enforcing VAT System in Iran 71 101 FA Mansor Molaipour m20mola20@yahoo.com Y The delay of Value Added Tax (VAT) system enforcement in Iran contrary to its consideraion in Parliament and Government 23 years ago is caused by lock of an action plan, the contradiction between tax efficiency and tax fairness, possibility of hasty taxing administration, deficiencies of Irans traditional taxing system and finally being concerned about Vat administrative problems. This paper examines the implementation of a two-step plan for removing the bottlenecks and shortcomings of VAT. In the third step, a modern value-added based taxing system is established. Traditional taxing system triangle in Iran is composed of three defective parts, namely: human resources, i.e. tax audits with the role of policemen, taxing system with traditional and audit-centered facilities and regulation, taxing system with traditional and audit-centered facilities and regulation, and eventually taxpayers with heavy obedience expenditures. This taxing system is inefficient as it has little share in state budget and GDP and it lacks in taxing fairness (redistribution) as well. First Step, Groundwork: in the first step, suitable groundwork should be laid for establishing VAT. Second Step, Stabilization of an overall unified rate: the second step is to administer a pilot VAT system with unified rate: the second step is to administer a pilot simultaneous with collecting direct taxes as pervious in the second year of the plan. This could make an appropriate transfer period for the first step, i.e. establishing a new system for great taxpayers. The next point to the considered in second step is that inflationary tensions should be controlled for stabilizing the modern VAT system. These two steps have many benefits including pilot administration and preparation for total information transparency, extending social fairness and gradually omitting VAT system deficiencies. Third Step, VAT System Establishment: the modern taxing system triangle is composed of taxing engineer (in place of taxing policeman), taxing system (with 10 percent VAT starting from the third year of the plan), and at last taxpayers with little obedience expenditures. Its taxing efficiency is so high that is generally knows as banknote printing press. Moreover, in this system, taxing unfairness could be tackled through combining VAT with negative taxing system and social security. http://eprj.ir/article-1-83-en.html http://eprj.ir/article-1-83-en.PDF