فهرست مطالب

دانش ارزیابی - پیاپی 32 (تابستان 1396)

فصلنامه دانش ارزیابی
پیاپی 32 (تابستان 1396)

  • بهای روی جلد: 50,000ريال
  • تاریخ انتشار: 1396/06/20
  • تعداد عناوین: 8
|
  • Dr. Shaeban Nagafpour, Mohammad Reza Etefagh Kahnamoui Page 7
    Responsiveness to citizens and social accountability are the result of delivering statements and intentions. One way in which government officials and government agencies, as civil servants and civil servants, can take responsibility for protecting citizens’ rights is to effectively address citizens’ complaints and provide complaints training to their employees. The effective complaint handling should be based on the elements of culture, principles, individuals, process, and processing and analysis. In this research, we will study the importance of accountability and handling of public complaints and by using the library study approach and reviewing existing documents.
    Keywords: Accountability, Public Complaints, Responsibility, citizens, rights
  • Dr. Saeed Khani Page 37
    The studies show that the administrative system and, the entire community of Iran in general, suffer from corruption issue. This problem poses harmful consequences on various areas for society and is a major obstacle to economic development in the 20-year vision of the country. This article has investigated the situation of incidence and causes of Corruption in governmental organizations of Kurdistan province. Inspired by theoretical approaches, it developed the theories at three levels of macro, median and micro for explanation of incidence and spread of administrative corruption. This research was conducted in a quantitative method with a survey strategy and structured questionnaire technique during the period of 2016-17. It has used «perceived corruption» approach to measuring of variables as well. The data collected using questionnaire from 242 citizens aged 25-64 years old resident in Sanandaj, Saqez, Marivan, Bijar and Ghorveh who selected in a composite sampling methods. The questionnaires were also verified through content validity, factor validity, and internal consistency. The data analysis was done in SPSS software as well.
    Keywords: The situation of corruption, perceived corruption, the causes of corruption governmental organizations, Kurdistan province
  • Hamid Aradmehr, Yunes Pourassadi Page 77
    Corruption is a multidimensional, hidden and complex issue that has lasted for centuries and has always influenced various dimensions of human social life. Despite efforts and legislative, structural and process work in the countries of the world to combat corruption, little has been achieved. The fight against corruption, due to its intrinsic nature and its malfunction, requires the use of multilateral and relatively long-term mechanisms. What is evident is the need to tackle corruption and the negative impact of this phenomenon on development processes that are of interest to international organizations and countries. The adoption of the law on the promotion of the integrity of administrative system and the fight against corruption is regarded as a turning point in the fight against corruption. In this paper, we intend to address some of obstacles and the current status of this law - as the most important law in the field of combating corruption - and finally, we propose practical recommendations for effective monitoring of law enforcement.
    Keywords: Corruption, Administrative corruption, Administrative health, Law on the promotion of administrative health, the fight against corruption, Challenges of the executive process
  • Dr. Tayebeh Jaffari Page 99
    The administrative system in each country is of particular importance due to its direct and indirect relationship with the various branches and layers of the community and because large volumes of government services are provided to citizens through various channels and sectors, the benefit of a coherent, efficient, transparent and accountable administrative system consistently is one of the concerns of the statesmen and policymakers of every society; So that governments try to increase their administrative capacities and reduce public discontent by scientific studies, drafting necessary laws and regulations, and implementing administrative reforms. For this reason, it seems that in order to achieve an efficient and developed system in which the interests of the whole community are provided, the only solution is the change in the administrative system. This solution will reduce corruption and improve the country’s administrative structure.
    Keywords: administrative system, administrative integrity system, performance, organizational performance improvement
  • Ali Ahmadi Page 139
    The issue of preventing and confronting the administrative and financial corruption is one of the most important issues in the country’s criminal policy. How to formulate a good and effective criminal policy in confront the corruption, especially at the level of government staff, has always been a concern for the government. Because the administrative and financial corruption, in addition to its serious damage to the administrative system, sometimes disrupts public safety, while at the same time it makes damage to public confidence in government and public institutions. According to the Article 174 of the Constitution of the Islamic Republic of Iran, monitoring the proper flow of affairs, and the proper implementation of the law, is an important mission for the General Inspection Organization of Iran. This organization, based on the adopted rules and regulations, should monitor and supervise the performance of the agents (government staff) in the administrative system at all levels, and subsequently, in the event of detection and confirmation of the offense and crime, the implementation
    of the provisions of the Note 1 of Article 5 of the Law on the General Inspection Organization of Iran, after approval by the judicial inspector, who requests it with the submission of a special report, prosecuting the related persons ordering from the judicial authority. In this paper, it is examined that some actions in the administrative systems, and regulatory oversight bodies in general are not clearly determined as criminal, however they are explained by presenting the examples.
    Keywords: Supervision_inspection - Corruption - Crime - Government staff - Islamic Penal Code - Legislation
  • Asghar Sepahban Gharehbaba, Saeed Tahmasebi Khorneh Page 157
    Taxes as a major source of fiscal plays an important role in economic growth and income distribution. Tax Organization responsible for the collection of legitimate tax revenues as the country is faced with the issue of taxpayers tax Noncompliance. Diversion of taxpayers declared taxes of final tax could be an instance of tax Noncompliance, which in turn adversely affect the country’s economy. Tax Noncompliance could affect the firm’s information environment and thus lead to information asymmetry. On this reasoning a study about the effect of each of these variables simultaneously over another is important. Therefore, in this study, we examine the impact of the direct and simultaneous impact of tax Noncompliance (by increase Disclosure quality) on the information asymmetry. For this purpose 520 years (104 companies during 2010-2014) were selected and simultaneous impact of tax Noncomplianceand dislosure quality on is information asymmetry investigated by using of simultaneous equations and direct impact
    is investigated by using.combined regression In this study, we calculated the tax Noncompliance of by the using of the difference between accounting profit and taxable profit, and The quality of disclosed information is considered by the companies disclose score, also, Information asymmetry is determined by the using of bid and ask. The results show that tax Noncompliance significant negative impact on the quality of disclosure and the low quality of information disclosure, increased information asymmetry. This findings could be useful for the investors, business unit manager, tax policy makers and government officials to explain how the relationship between these variables is.
    Keywords: Tax Noncompliance, Disclosure Quality, Information Asymmetry, simultaneous equation
  • Hung-En Sung, Translator: Dr. Hossein Gheleji Page 183
    Past research on democracy and political corruption produced mixed results because of differences in sampling and analytical methods. Moreover, an important shortcoming has been researchers’ focus on detecting linear effects alone. In the current study, I statistically controlled for potentially confounding economic factors and used hierarchical polynomial regression to evaluate the form of the democracy-corruption relationship. Results showed that a cubic function best fitted the data. Despite eruptions of corruption among intermediate democracies, the consolidation of advanced democratic institutions eventually reduced corruption. Ultimately, the initial political conditions and the final democratic achievements determined the magnitude of political corruption in a country.
    Keywords: Democracy, Political Corruption, intermediate democracies, advanced democratic institutions