فصلنامه توسعه اجتماعی
سال دوم شماره 3 (بهار 1387)

This paper examines the usefulness of The Auditing organization Human Resources (AOHR) From on development of Accounting Members of Accounting groups of public Universities، Master of Science courses and ph. D. Student of Accounting at public Unirersities، Financial Managers of active companies in the Tehran Stoch Exchange and managers of private auditing institutes. Points of view. The resoults show that AOHR is useful on development of Accounting. Since AOHR Could cause an increase in Quality and Quantity of Accounting by standard setting، design of Accounting information system and employment of Accountant.

Self-Employment is a complementary policy to make job opportunities and decrease unemployment that emphasizes on jobs for self and independent jobs. Population structure of Iran and rare of job opportunity in paid-employment section is the most important economic-social problem of Iran attention to development of job opportunities in form of lows and policies country has special priority. The content analysis of economic-social-cultural development programs of Iran show that this subject has been paid attention. So this study has investigated trend of self-employment through first to forth economic-social-cultural development programs of IRI and budget lows during 1368-86. Results of investigation of development program lows (1368-88) show that a: policies of paid of self-employment loan and development of technical and professional centers has been the most important policy to develop self-employment through two recent decades. b: Compile lows to make safe investment and quiet political space، reform labor market، develop competition and reform tax system to remove obstacles of investment. c: Pay attention to increase flexibility in labor market، quantities and qualitative development of employment centers and cheap facilities to decrease expenditures in labor market. d: Pay attention to regional programming، development women، youth and graduates of universities’ labor market to decrease unbalanced in labor market.

This study was conducted to discuss about when would be the suitable occasion to apply knowledge management and what would be the most feasible manner. The research method was questionnaire survey. 40 questionnaires were distributed between teachers of a University with a valid rate of 40%. The study found that teachers of a University should apply knowledge management in order to obtain knowledge، share knowledge، apply knowledge and then create knowledge. Teachers assumed that chatting and Internet information were the best means to acquiring knowledge. Teachers considered chatting and reading reflection were the most feasible methods to share knowledge. They saw student counseling and curriculum design as the most important aspects to apply knowledge. Furthermore، teachers regarded brain storming and Bench marking as the most feasible ways to create knowledge.

In this paper، it is tried to make clear the historical place of human resource in the economic growth and development theories and its changing duration. In the theories which are pertain to age of economic growth and development، capital formation has been the way to solve the problem of undevelopment countries. In fact، in these theories reserving of the physical capital has been mentioned as the only way to develop and grow the economy and also the absence of the physical capital has been mentioned as the only problem of the economic growth and development. In this case، capital outlaying on the manpower is mentioned as an important step for development. Better and useful use of manpower by creation of plans for increasing the labuor''s productivity، increase the quality level of labour and associate all social groups in the process of nation development، are mentioned as the important and significant goals in the new theories of human resource. JEL Classification: B10، B20، O15

Total efforts for budget collecting and sours allocating are taken place for maximum use of some sourses that usually are rare. In order to achieve desirable goals its necessary to use restric resourses in a way that changing total resourses to money co inside with minimum expenditures and maximum benefit. Therefor goverments always use the best methods of budgetary to reach these targets. one of these targets is operational budgetary planning. the most important targets of operational budgetary planning are management reformation in public part and improving the effectiveness of expense. In other words this activity lead us to examine leaders executive organizations answering based on some factors: results of activities، domain of their effectiveness in order to achieving desirable results، budget and facilities use for reaching these targets. Now more than 60% of country annual budget is allocated to state companies that this fact causes yearly squandering and waste. So by setting practical and clear budget we hope that these expenses decreasing to the minimum level. according to the movement of budget of government organization to operational budgetary and the importance of it، recognition of advantages and disadvantages of traditional and operational budgetary planning for correct programming and recogniton of challange they face to، are necessary. Therefor in the national research planning»collecting operational budgetary for Kerman executive organization«and based on studies، this point is reviewed and described in detail in this article.

Gotwand Utilization Company is one of the branches of water and power authority. This Company allocates annauly specific dudget to train its personnels. The present research aims to assessment of managers and personnel attitudes and their job success in this field. This research is analyzing correlation pattern using personnels attitudes. To assess the research validity and realiability Chron bach coefficient and consistency realiability tests were applied، respectively. The statistical population of the research was 180 consists of the trained work groups and the research sample was 104. The findings of the research indicated that inspit of the positive effects of training courses on job intention، they were not able to raise the ability of personnels.

The goal of this research، study in about relation between organizational culture (power distance، individualize and avoid mistrust، domination mankind) and job consent (work، managment، collegue، promote and payment). The staff at work in class year 1381-1383 Shahid Chamran university of Ahwaz. The researchment have been to kind of description-tachometer society statistic that thorogh student in university as we told before with number 735 person. The typical group research that use of specimen cochran clarify is around 202 person. Asparatus research questionnaire organizational culture hafsted and job consent smith، cendal and halin (JDI). For choice indicators reliability in two stage prelimenary and final questionnaire kronbagh alpha the job consent is 0/8345 and for questionnaire organizational culture 0/7986 we calculated. The founding this research show to us، the dominator to organization culture in university and aspect domination mankind and power space and level middling level and aspect individualize and avoid of mistrust we see in the overhead level، job consent staff also for special in effect wage payment and advantage، promote job and collegue the level middling and aspect of work and managment there over in the high level. Correlation between organizational culture and job consent has one plus calculated (0/7016) and has meaning (P-value=0/0009). present study effect power distance (organizational culture) in the collegue opposite (job consent) individualize (organizational culture) in opportunity opposite for promote (consent job) have the most solidarity and best predict for variation that we can recognize in the research.