mohammad solgi

Information and communication technology (ICT) has deeply transformed social life, significantly raising citizens' expectations. With the widespread adoption of ICT, people now expect service organizations to leverage these technologies to enhance the speed and accuracy of their operations. In an era where ICT acts as an extension of human thought, constantly generating and distributing information while facilitating communication, it is clear that the primary mission of service organizations is to streamline their internal processes. This enables them to make informed decisions in real-time, offering the best solutions to their audience and fostering progress. In meanwhile, administrative automation is used to facilitate various forms of verbal and written communication. In another definition, administrative automation refers to the use of electronic tools in office activities to enhance efficiency. This increased efficiency results from the exchange of information within and between offices and their environments, ultimately providing better information for decision-making and benefiting management. In a further definition, administrative automation includes systems that handle administrative correspondence in written, verbal, or video formats. These systems are responsible for creating, storing, modifying, and displaying such communications, and then transmitting them. Examples of these systems include email, fax, video conferencing, and electronic bulletin boards. For over a decade, system analysts and designers in the country have been working to automate communication processes within organizations.

In today's world, insurance is one of the most important economic sectors in society, which, in addition to facilitating international relations, plays a tremendous role in preventing the realization of risk and providing peace of mind for various activities. All companies tend to focus on increasing their operational efficiency and effectiveness and implement various information devices to maximize their performance and goals. Operational audit is also a regular and methodical process of evaluating the economic effectiveness  and efficiency  of the organization's operations and reporting the evaluation results along with practical suggestions to competent persons to improve operations, but despite the legal requirement to implement operational audit according to Article 218 of the 5th National Development Program Law, operational audit is carried out. In practice, it has faced problems in institutions and companies.

The current research is applied in terms of its purpose and in terms of a mixed (qualitative-quantitative) approach, which was first collected by reviewing the literature and then distributed among forty experts in the field of insurance and auditing through a questionnaire. Ranking was done by TOPSIS Fuzzy.

The results show the approval of all dimensions, components and indicators identified with a threshold limit of 0.5.

 It was proved that in the efficiency component, the net indices of issued premiums, the claim collection period and the loss ratio have taken the first to third rankings. Also, in the effectiveness component, the indicators of customers’ satisfaction, the investment profit of the company's portfolio share from the total market portfolio have the first to third rankings, in the economic efficiency component, the indicators of the ratio of operational, administrative and general expenses to operating income, the total price (the total price of the insurance policy) to sales and the loss ratio (the ratio of the damage paid to the insurance premium received during the same period) have occupied the first to third rankings and finally, in the environmental component, the use of electronic technology in the services of the insurance industry is the only identified indicator. Finally, it was determined that in the field of insurance, operational audit indicators at the general level (4 components: efficiency, effectiveness, economic and environmental efficiency), respectively, the indicators of the ratio of operational, administrative and general expenses to operating income, net premiums issued, the use of electronic technology in the services of the insurance industry, and the collection period of claims are ranked first to fourth, respectively.

Credit ratings facilitate decision-making by capital market participants to compare companies in terms of credit risk. This research aimed to identify, weight, and design a credit rating model for companies listed on the capital market for 19 industries. A qualitative-quantitative approach was used to identify the determinants and design the credit rating model. In the qualitative part, the final indicators were obtained from a study of theoretical literature and then validated with experts. In the quantitative part, structural equations were used to determine the relationships between indicators and components and design the credit rating model. By studying theoretical literature and validating with experts, 46 final indicators were identified as factors affecting the credit rating of companies listed on the capital market. By determining the relationships between indicators and components using structural equations, 6 indicators were eliminated and it was determined that the components of liquidity, profitability and growth, social and environmental responsibility, accounting quality and asset quality and company size directly affect the credit rating and the components of industry, market value ratios, leverage ratios, efficiency ratios, audit quality and management quality indirectly and through other components affect the credit rating. The components of liquidity ratios and profitability and growth were the most influential factors on the credit rating of companies with a regression coefficient of 0.574 and 0.352, respectively.

The excellence of any system depends on the excellence of its subsystems. The growth and prosperity of any social system depends on the growth and excellence of its sub-systems. The prosperity of the Islamic society will not be realized unless the financial system, which is one of the sub-systems of the economic system of the society, works towards the growth of the society. For this purpose, the Islamization of the financial system is extremely important. Designing the Islamic financial system from the heart of Islamic concepts is an important matter that has been neglected until now. Therefore, this research seeks to know the principles and rules of the Islamic financial system. For this purpose, the past research on this topic is based and the principles and rules of the Islamic financial system have been extracted from these sources with the method of content analysis. In order to understand the position of each principle in the financial system, the principles and criteria of the Islamic financial system have been categorized by the typology method and based on the chosen model of the financial system. 43 Persian articles, 11 English articles and 4 books were studied and thematic analysis was done on their content and 47 principles or basic themes were extracted from them and these basic themes were categorized into 11 organizing themes. The result of the current research is presented in two tables (4) and (5) in the fourth chapter; Also, the network of research topics is drawn in Figure (4) of chapter five.

Despite the existence of a 100-year history of banking in Iran, Iranian banking has problems such as formality of contracts and inefficiency. The present study uses the feasibility model of the relationship between the financial actors of investment banking in order to make the relationship between the depositor and the recipient of facilities in the banking system of Iran real and solve the current problems of the banking system of Iran. The current research was conducted using library studies, expert interviews and fuzzy Delphi questionnaire, and the statistical sample was selected in a purposeful-judgmental manner. The size of the statistical sample is different in every step. The results of the research show that the measured dimensions from the point of view of scholars in the field of finance and systemic approach literature, including systemic and It is unsystematic. The components of the mentioned dimension include provision of resources, management, allocation of resources, political, economic, social, technological, environmental and legal. According to the opinion of the experts and thinkers of the monetary and financial field of Iran, the implementation of the mentioned model is possible and can solve the problems of the banking system of Iran and make the relationship between the receiver and depositor facilities real. In addition, during the research process, a model for the feasibility of using the relationship model of a financial institution in other financial institutions was developed and explained.

An efficient financial system leads to the aggregation and optimal allocation of resources in the economy. In advanced financial markets such as the United States, the economy is mainly financed through debt securities and stocks. This is despite the fact that in Iran, a small part of financing is done through debt securities and shares, and most of it is done through the banking system. The purpose of this study is to analyze the financing system of the country with an emphasis on the debt market. To achieve the above goal, a combined quantitative and qualitative method was used. At first, using the qualitative method of semi-structured interviews with selected experts, the factors of the lack of development of the debt market in the country were identified, and then the relationships between the factors were identified through the ISM method, and the identified factors were classified using MICMAC analysis. In this research, 24 factors were identified as obstacles to the development of the debt market, the highest-level factors were interest rate control by supervisory institutions, the existence of the government as an active member in the debt market, and international sanctions of the country.

The core purpose of judicial review is to protect the rights of the citizenry, in which administrative jurisdiction and administrative courts have the most importance in these proceedings; due to the competence to hear the disputes against the government, such as employment conflicts, which lead to administrative justice eventually. In Iranian legal system, administrative justice court has entrance system has a thick legal framework and long-lasting selection’s process which includes many criterions, but the most controversial matter is the assessments of the nominees in terms of religious commitments from selection committees. Selection’s principles and procedures, which are mainly based on fidelity to religion, mostly violate the right to public employment. Administrative justice court that has the power to review the selection committee’s decisions can protect the employment rights of the citizenry, which has done it correctly so far.

Despite the development of methods to increase the shelf life and safety of food products, the economic loss caused by food spoilage is still considered one of the main challenges of  food industry. Due to the culture of the use of natural products and functional foods, the consumer's desire for natural products with extended shelf life has increased. Phenolic compounds, like many bioactive compounds, gradually become inactive and usually cause a bitter taste in food. Microliposome is one of the effective solutions to increase the stability and reduce the unpleasant taste of bioactive compounds. In this research, the Ferula leaves was extracted with ethanol and its phenolic and flavonoid properties were determined. Then, the antioxidant properties of the extract were determined by DPPH and β-carotene/linoleic acid assay at different concentration (400, 800, 1600 and 3200 PPM). Then it was added to beef burger in the form of liposomes and the oxidative, microbial and sensory characteristics and the release rate of phenolic compounds in beef burger were investigated over two weeks’ storage. The results showed that the total phenolic and flavonoid content of the Ferula leaves extract was 270.67 ± 5.8 mgGA/ g extract and 160.81±5.65 mg Quercetin/g extract, respectively. With the increase in the concentration of Ferula extract, the DPPH radical inhibition increases from 33.73 to 84.42% and β-carotene-linoleic acid from 32.56 to 74.90% at 400 to 3200 PPM. The results obtained on the shelf life of beef burger showed that the highest microbial growth and lipid oxidation were observed in the control, and the lowest one was observed in the sample containing 3200 PPM Ferula extract. Based on the oxidation test and sensory evaluation, adding microliposome of Ferula leaves extract at 1600 PPM can significantly increase the shelf life of beef burger in the refrigerator.

Considering the development of specialized monitoring models, the effectiveness of these monitoring is a significant issue. Therefore, the present study seeks to investigate the effectiveness of specialized budget supervision from the perspective of managers (general managers).

This research is a mixed exploratory mixed method and an exploratory application in terms of purpose. In qualitative section, using deep interview technique and thematic analysis method, using purposeful sampling and theoretical sampling method. In the quantitative section, using collected data and a questionnaire and structural equation modeling (SEM) method has been fitted.

The final model of research in the society of general managers has 1 dimension, 4 components and 23 indicators. Based on the findings, the effectiveness of specialized supervision in dimensions and components and indicators is confirmed from the viewpoint of the community of the managers and the components of the research model has an effectiveness at the community level and has a positive and significant effect.

In this way, components in the society of general managers including (evaluation and control, planning, motivation, corrective action) as well as indicators of the community of general managers (determining strengths and weaknesses of performance, improving managerial decisions) have the greatest impact on effectiveness. One of the prominent features of an efficient system of management controls is the ability to control the situation and the future. These capabilities reduce the likelihood of financial indiscipline by predicting and detecting in a timely manner. Establishing effective internal control system reduces the risk of financial.

The aim of this research is to design an integrated pattern for the distribution of basic goods with the aim of fighting brokering and rent-seeking.
The required data was collected from 9 experts and managers related to the field of marketing and distribution (industry and university) using the interview tool and analyzed using the grounded theory. First, 213 primary codes were identified by the researcher, then 194 final codes were extracted by combining, verifying and discarding duplicate codes. By combining and categorizing the final codes, 59 concepts and 31 components were obtained for the research framework.
The findings showed that the causal conditions include inappropriate economic conditions, inappropriate government policies, inappropriate infrastructural conditions, and inappropriate working and social ethics conditions. The findings showed that the main phenomenon consists of the components of traditional (offline) distribution methods, online distribution methods and all-channel distribution methods. The findings showed that the background conditions include logistics and maintenance, supply and production, organizations, unions, unions and non-governmental organizations, government participation, information and communication technology, and needs assessment and customer culture. The findings showed that the intervening conditions include characteristics and lifestyle, culture and consumption pattern, the nature of markets, customers and products, capabilities of marketing intermediaries, restrictive laws, capabilities of producers and distributors. The findings showed that the strategies and mechanisms for the components of transportation and maintenance, supply and distribution, laws and regulations, marketing, organizations, guilds and unions and non-governmental organizations, the field Government, taxes and subsidies are categorized. The findings showed that the consequences include economic, distribution, government, and consumer, social and competitive factors.
In this research, causal conditions; contextual; the main phenomenon; Intervening conditions; strategies; and the consequences of integrated distribution of basic goods were identified.

Today, environmental change has become an integral part of businesses. One of the best ways to respond to these changes is supply chain agility. Therefore, the purpose of this study is to design and test the supply chain agility model in oil and gas industry. This research is conducted with a mixed approach. The statistical population was experts in the oil and gas industry. In the qualitative phase, a sample consisting of 8 experts are selected to extract the drivers, components and consequences of supply chain agility model and using the content analysis approach. In the quantitative phase, a sample of 64 experts are selected and the collected data are analyzed using a questionnaire tool through the structural equation modeling approach with Smart PLS software version 2. Qualitative findings represent that environmental drivers act as prerequisites and requirements of supply chain agility. Supply chain agility consists of the general categories of agile sensitivity, planning and production, which ultimately leads to the consequences of supply chain agility. Quantitative phase findings show that supply chain agility drivers have a significant and positive effect on agility sensitivity, agile planning and agile production. Also, agile planning and agile production have a significant and positive effect on the consequences of supply chain agility, but agile sensitivity has no significant effect on the consequences of supply chain agility. The results of fitting the research model also showed that this model has a good fit.

Overconfident managers overestimate the probability and impact of favorable events on the company's cash flows and evaluate it for negative events less than reality. The characteristic of overconfidence in managers affects the way profit and loss are and the book value of assets and liabilities recognized. Financing and investment strategies are the two basic strategies in the field of financial management of an enterprise that the manager must decide. Therefore, the purpose of this study is to investigate the relationship between managers' uncertainty, domestic financing and investment efficiency in companies listed on the Tehran Stock Exchange. To test the research hypotheses, multiple linear regression model based on panel data has been used. The results of the survey of 140 companies listed on the Tehran Stock Exchange during the period 2013 to 2019 indicate that there is a positive and significant relationship between managers' overconfidence and the efficiency of investment and domestic financing. In fact, when managers were overconfident, there was too little investment. In addition, the research findings show that there is no significant relationship between managers' overconfidence and low investment.

Despite the significance of the issue of financial indiscipline, few scientific studies have investigated the motivational, voluntary, emotional, and cognitive factors affecting the actions of managers and employees within organizations. Financial discipline in an organization is influenced by organizational and environmental factors and the present study seeks to study the impact of organizational factors on such concepts.

This study is an applied and mixed methods exploratory study.  In its qualitative part, the conceptual model of the research was extracted by extensively reviewing the extant literature. The localization and theoretical saturation of the research model were then done by conducting in-depth interviews and applying the thematic analysis method The statistical population in the qualitative part of this study included experts in public finance who were selected using a targeted sampling strategy and theoretical sampling method. In the quantitative section, based on the data collected by the questionnaire and operationalization of the research model, the fit goodness of the research model was determined using the structural equation modeling (SEM). The statistical population included the managers of the auditing organization, the Iranian Association of Certified Public Accountants, and the General Inspection Organization of Iran (GIO). The questionnaire was distributed electronically and 93 usable questionnaires were collected.

Model fitting proved that the components of financial and credit resources, structure, and management style have a direct and significant effect on financial discipline. Also, the greatest impact on financial discipline was made by the indicators of receiving credits in a regular and scheduled manner, the absence of financial restrictions, the quality of management controls, the existence of written and detailed job descriptions, process reforms, and seriousness in dealing with violations.

Financial discipline is a manageable phenomenon through some organizational factors, namely financial and credit resources, organizational structure, and management style. In financial and credit resources, regular receipt of credits reduces the need to provide resources in various ways, alleviates the problem of excess or deficit of funds, thus preventing the transfer of program credits, and ultimately reduces indiscipline. One of the salient features of an efficient management control system is its ability to maintain present and future controls. These capabilities reduce the likelihood of financial indiscipline by anticipating and detecting it in a timely manner. Establishing an effective system of internal controls reduces the risk of financial irregularities. The existence of transparent processes and procedures increases the level of financial discipline of organizations by reducing the ambiguity in their process of providing services as well as their ability to monitor the budget. Finally, seriousness in dealing with violations strengthens financial discipline by increasing the cost of committing violations.

As democracy has increased in societies, the type of auditing has been developed in order to be accountable. Performance auditing corresponds to the evolution of policies and public management from a one-dimensional emphasis on controlling inputs (resources) to a broader focus on the responsiveness of outputs and outputs. Performance auditing has general indicators and indicators that are specific to different areas.This article identifies the dimensions, components and general and specific indicators in the field of construction and buildings. The structural equation approach and SmartPLS software were used to analyze the data collected through the questionnaire. The statistical sample is 61 people from the statistical community of auditors, members of the Iranian Society of Certified Public Accountants, who have been selected by random sampling. In this paper, 81 indicators were identified and categorized in the form of 13 components and 6 indicators of "economic efficiency", "efficiency", "effectiveness-output", ‌ "effectiveness-outcome", "environmental" and "ethics and justice" and  their weight are specified. In this paper, the most important dimension is "effectiveness-output" and the least important dimension is "environmental". This article provides knowledge in general in the field of performance auditing and in particular in the field of performance auditing in the field of construction and buildings.

During the Constitutional Revolution and after its victory, for the first time in contemporary Iran, the participation of the people in governance and the position of the nation in government and law was discussed, and it was after this period that thinkers and politicians more or less addressed the people in affairs. The country's politics were given a value and status that had not mattered before. Undoubtedly, the process of grassroots governance in Iran has not been uniform and constant and has always been accompanied by ups and downs; In some cases, the role of the people in high political participation and on the other hand, political decisions were made by those in power with regard to the well-being of the nation, and in other respects, the rule of the people has passed its base period. As after the victory of the Constitutional Revolution, the people who had just opened their place in the political affairs of the country faced a minor tyranny that had brought them back to absolute rule. The present article tries to describe the evolution of grassroots governance from the constitutional period, which is the beginning of popular government in contemporary Iran, to the Islamic Revolution in 1979, which is considered a turning point in popular governance, by descriptive-analytical search and relying on library and documentary sources, To study and examine. In this study, the principles of governance and the performance of governments and governments from popular and non-popular (authoritarian) in this period of time have been considered in order to explain the background and fundamental developments of grassroots governance in Iran.

Performance-based budgeting helps organizations establish a key link between budgeting and organizational performance. Accordingly, this approach can be used in various organizations. The purpose of this study is to design a budgeting model based on the performance and evaluation of the current budgeting system in the public sector from the perspective of experts and managers in the field of budgeting. In the qualitative part of the statistical population, including experts in the field of public finance, a statistical sample of 8 of these individuals was selected using the purposive-judgmental sampling method. In the qualitative part, first by examining the current models and content analysis method, the conceptual model of the research was extracted and then to localize and saturate the conceptual model, the selected sample was interviewed. A small part of the statistical population includes managers and experts of the executive apparatus, who are selected using available sampling of a sample of 43 of these people; the Questionnaire is a data collection tool and the structural modeling method is a data analysis method in this section. The results showed that in the performance model of performance-based budgeting, input dimensions (requirements) include organizational structure, organizational culture, management style, transformational leadership, and change management; moreover, the main processes include planning, performance management, and accounting system (activity-based costing) and the output consists of optimal resource allocation, effective monitoring, and control. The results of the evaluation of the measurement and structural model of the research indicate the validity and reliability of the model, the confirmation of the structural relations, and the optimal measurement and fit of the model.

The purpose of the present study was to investigate structural relations between dimensions of personal and social identity elements and their effects on students of Tehran universities' national identity. The research method was descriptive and correlational. two personal identity questionnaires (Adams), known as "Extended Objective Measure of Ego Identity Status" and a national and social identity questionnaire (prepared by the researcher) were used as research instruments. About 600 university students of Tehran City (17 universities as the statistical population of the research) were examined by these tests and finally, 524 true questionnaires (without error) were registered and analyzed in a data processing system, and then path analysis was used to analyze the data. The results showed that the model had the necessary fit and direct and indirect effects of dimensions of personal and social identity elements were significant on national identity (p<0.01) and considering national identity regardless of the elements of social and personal identity is a reductionist understanding. Accordingly, social policymakers are advised to consider the role of youth personal and social identity bases in trying to strengthen the national identity of students and to take practical intervention to strengthen these components.

Maintaining the military capability and improving its efficiency is a necessary matter in the Islamic system which requires the provision of necessary resources and facilities and proper management and the budget plays an important role in this regard. Accordingly, the purpose of this study is to identify and prioritize the most important factors affecting the approval of the budget in a military system.This research is an applied research in terms of results and collection method with a survey (Delphi) research and data type, it is a mixed method and in terms of the time period, it is a cross-section. In this research, interview and questionnaire tools have been used to collect data. The statistical population of the study consists of three major groups (1) experts in the field of planning and programming who are familiar with the budgeting process, and (2) managers and experts of the General Staff of the Armed Forces, and (3) managers and experts involved budgeting in the Planning and Budget Organization .Based on the research model, the factors affecting budget approval have been identified in two categories of environmental (external) factors and non-environmental (internal) factors. The results show that non-environmental factors (internal) have more priority than environmental factors (external) over the budget approved by a military institution.

the present qualitative research aimed to Investigation and Identification of motivations to join the Instagram social network. The approach of the present study was qualitative and the research method was virtual ethnography. Semi-structured interviews were used to collect data. After conducting 61 interviews with users of the personal Instagram page of one of the researchers using theoretical purposive sampling method, theoretical saturation was obtained. The findings showed that the main motivations for Instagram membership include 7 main motivations: Get information, leisure and entertainment, connection and communication, curiosity, self-expression, emotional discharge and role modeling. Considering the spread of the tendency to Instagram social network and the effects of this social network on various cultural, social and political aspects in our country and the research vacuum, especially in the form of qualitative plans to identify the motivations for membership in this network in our country, Qualitative can be considered as a new and pioneering research in this field and encourage researchers to pay more attention to this issue and provide a basis for studying this field in future research.According to the results of this research, it can be said that people with different motives are looking to join and use Instagram social networks. People's motivation to join the Instagram social network is not one-dimensional, but has a multidimensional and multiple nature and can vary from person to person and from culture to culture.

The purpose of this study is to develop a human capital productivity model in revolutionary institutions that is classified in terms of practical-developmental purpose and hybrid or hybrid approach.

The statistical population of the study is in the qualitative part of organizational experts in the field of human resources and in the quantitative part it includes managers and experts in the field of human resources (33 persons). Due to the limited statistical population and accessibility, the census method was used. The qualitative part of the interview tool and the quantitative part of the questionnaire tool for data collection and the method of structural-partial least squares equations were used to test the hypotheses and fit the model.Research

Due to the composite reliability and Cronbach's alpha coefficients for all constructs (greater than 0.7) and mean variance (greater than 0.5), reliability and validity of the research instrument were acceptable. According to the results, the factor loadings of all the reagents in the 14 components of the research model were greater than 0.4 and at the significant level of 5% error, which confirmed the factor loadings of the research measurement model. According to the values of the share index, the common average and the average redundancy of the model for all the variables show that the qualitative evaluation of the model is at the desired level and the model is confirmed.

Impossibility of interview with the employees of all revolutionary institutions with the purpose of more richness of the results, is the main limitation of this research.

The research model, by calculating all possible dimensions affecting productivity and using the path-structural modeling technique, while identifying the factors, examines the indirect effects of the dimensions and components of the designed model. This model has a systemic approach to the productivity of human capital. In this way, in addition to focusing on systemic factors, it examines the pervasive environment (extra-organizational environment) and environmental influences.

This study presents the model of human capital productivity in revolutionary institutions and so far no such article has dealt with the productivity of human capital in the institution, which is why it is innovative.

Social banking is a new approach to banking that guides all bankers and economic groups to make decisions and links economic and social goals. The present study seeks to identify the antecedents and consequences of the social banking model in Iran. Hence, the research has fundamental and practical orientations. The philosophical approach of this research is inductive-deductive and its strategy is a combination of qualitative and quantitative approaches that are done by designing combined heuristic methods. The statistical population includes academic experts and senior banking managers of the country. For this purpose, banks that have been active in this field were selected for review and in-depth interviews were conducted with eleven people using the theoretical sampling method (snowball). The results of this study showed that categories such as value orientation, culture, the need for good governance and infrastructure are the preconditions of social banking. The categories of social responsibility, social capital, social entrepreneurship, meaning-making, investment in the health sector of the economy, qarz- al- hasan (benevolent loans), micro-financing and alignment with national production are the dimensions of social banking. Finally, organizational brand improvement, customer value creation, social implications, cultural enhancement, and economic and global implications are consequences of social banking. Structural equations were tested. In the quantitative part, the extractive model was tested with the structural equation modeling approach.

An appropriate tool for measuring personal identity has already been developed by Adams et al but, it is not yet clear to what extent this tool and its items are in line with the requirements of Iranian culture.

This study aimed to reconstruct, validation and standardization of the extended objective measure of ego Identity Status-2 (EOM-EIS-2) and preparing its short form in Iranian society.

The study population consisted of 524 students of Tehran state-run universities and was selected by cluster random sampling method. Item analysis such as item discrimination and loop, construct validation (factor analysis) and reliability analysis (Cronbach Alpha) were utilized.

During the factor analysis, 8 factors were identified, 6 of which were consistent with the concepts of Identity status. Reliability assessment by computing Cronbach’s alpha coefficient for each of the 4 Identity statuses and for the instrument were above 0.7 and 0.886 respectively. During the validation process, 15 questions were removed due to the reduction of validity evidence. Finally, taking into 6 omitted questions during the reliability analysis process (due to the reduction of reliability evidence); the number of omitted questions reached 21 and a shortened Iranian questionnaire with 43 items was prepared and presented.

It can be concluded Persian version of Measure of Ego Identity Status-2 (EOM-EIS-2) in Iranian culture possesses an appropriate validity and reliability. Also, the factors obtained from the factor analysis and the short form presented can adequately measure the Identity statuses.

Performance based budgeting approach integrate performance and budget. This approach relate budget fund to organization performance and expected result clearly. The purpose of this research is comparative study of public sector budgeting system with performance based budgeting. This research is mixed (qualitative-quantitative) study. In qualitative phase literature review and deep interview methods and in quantitative phase variable -oriented comparative approach was used. Statistic samples in qualitative phase was 8 experts in public finance and in quantitative phase was 50 budget manger in branches. Finally, thematic analyze and compare mean and ANOVA were used in qualitative and quantitative phases respectively. The findings show that budgeting system in public finance in some components such as strategic planning, control and monitoring, and performance auditing is consistent with performance based budgeting, and in some components such as responsibility and motivation system, costing, performance based planning, change management and documentation, and performance management requires adjustment and enforcement.

The purpose of this study is to investigate relationship between religious dimension of personal identity and differentiation. The identity is complex, multidimensional and multiplicative, and various elements and factors contribute to its formation and formulation. In the process of the formation of personal identity, two actions are performed: self-cognition and self-identification; these two acts make individuals differentiate and transform. One of these elements is religion. The research method is survey and the statistical population includes people over 16 years old in the centers province of Iran. Sample size is 1300 samples that selected by systematic random sampling from Tehran, East Azerbaijan, Khuzestan, Gilan, Fars, Kurdistan and Khorasan Razavi provinces. Findings show that religion not only has an important and unique position in Iranian personal identity, but also it is involved directly in the development of personal identity; this element affects the central core of personal identity through two cycles. In the first cycle, the religious dimension is directly influenced by the national dimension, and it affects differentiation through interaction with the ethnic dimension. In the second cycle that begins with the cyberspace variable, this variable affects the religious dimension by changing and transforming the mass media. In the following, the religious dimension directly and indirectly interacts with the ethnic dimension and affects differentiation.

Personal identity is among the topics that concerns not just psychology but other sciences as well; different definitions and descriptions have been offered; the effective and affected factors have been analyzed too. Personal identity is one’s definition of one’s self with the main emphasis being on one’s contradistinction from the other

The aim of this study was to investigate the relationship between social identity dimensions and the individual differentiation.

The present study was a descriptive-correlational study; the study population consisted of all citizens ranging from 15 to 65 years old in 2016. Based on multistage cluster random sampling 1300 samples were chosen  from seven different county seats in Iran (cities being: Tehran, Mashhad, Shiraz, Rasht, Tabriz, Sanandaj and Ahwaz.) Measuring tools were researcher-made questionnaires and Data were analyzed using statistical method of correlation coefficient

According to the findings of this study, there exists a meaningful and positive correlation between the ethical aspect of identity and individual differentiation (t=0.822 and Sig=0.532( There exists a meaningful and positive correlation between the religious aspect of identity and individual differentiation (t= 3.274 and Sig= 0.001(. Also, between traditionalism and the individual differentiation there exists a meaningful and negative correlation (t=-0.544 and Sig=0.587(.

Findings showed that the dimensions of social identity consisting of religious, and ethical aspects of identity have an important role in predicting the individual differentiation in the Iranian sample.