نشریه توسعه سازمانی پلیس
سال شانزدهم شماره 1 (پیاپی 68، بهار 1398)

Given the importance of operational budgeting in the country, the main objective of this study is to identify barriers to implementing operational budgeting in Naja. This research is an applied and descriptive-analytical method. Questionnaires were distributed among 116 statistical population including deputies, experts and staff of NAJA headquarters. And the chi-square test is used.The findings indicated that among environmental factors, the factor of "not designing a clear and acceptable roadmap for operational budgeting" with about 84%, and of structural factors, the factor "inability of accounting and financial reporting agencies to calculate depreciation and allocate it to Costs of services' with about 77% and also of content factors, 'low threshold for executives to hold people accountable' accounted for about 77% with the highest percentage of agreement among the statistical community as barriers. The results of this study illustrate the barriers to implementation of NSA's operational budgeting on the failure to fully deploy NSA's operational budgeting system and the extent to which each of these factors were affected: environmental barriers, structural barriers And the content hurdles to failure are also obvious

In the present time, with the advancement of communication and information technologies, especially in security and law enforcement agencies, knowing, is a huge advantage and ignorance, will be irreversible weaknesses. Obviously, in knowledge-based enterprise development processes, knowledge and information flow is considered to be key components of the development strategy. Therefore, the purpose of this research is to provide a model of law enforcement knowledge flow, technology and innovation tailored to the specific conditions and potentials for organizational development in the police.This article has been written and reviewed by combining two trends from the field of studies with library and documentary methods and by using the upstream documents, expert opinions, authoritative scientific and empirical sources, is designed and presented the proposed model. The society and the statistical sample were selected from the elite group at the level of high-level law enforcement officers, 15 people for depth interviewing in order to explore the components and model indices.The research results of the researchers are in the conclusion of their findings: In general, each of the components of law enforcement information and knowledge flow (including the creation of an innovation environment, the capture of law enforcement information, information sharing, knowledge creation and execution of law enforcement knowledge) directly affects each of the organizational development interventions and it is necessary to carry out the next study through the survey to explain the validity of the proposed model and determine the impact of each of the components on each other.

The purpose of this study was to investigate the effect of organizational justice dimensions on motivation in order to improve performance by considering the mediating role of the leader-member relationship and the cultural moderator role In the police force of Gilan province. The research model is based on the model of Solvarjan and colleagues (2018). The statistical population of the present study includes 154 people in the anti-narcotics department of Rasht. Using the Cochran's formula, the sample size was estimated to be 110 people. The questionnaire used to collect data. SPSS and SmartPlS3 software were used to analyze the data. Analysis of the findings showed that interactive justice and distributive justice have a positive and significant effect on the relationship between the leader-member and the relationship between the leader-member and the motivation for improving the performance was confirmed. In addition, it has been proved that interactive and distributed justice increases the motivation to improve performance by taking into account the mediating role of the leader-member relationship and the moderating role of culture. It was also found that interactive justice has a significant effect on the relationship between the leader-member and the moderating role of culture, but procedural justice and distributive justice do not have a significant effect on the relationship between the leader-member and the moderating role of culture.The results of this research showed that organizational managers can increase the motivation and improve the performance of employees by increasing organizational justice and promoting the relationship between the leader-member.

The performance of the organization largely depends on its structure and culture. Various factors influence organizational structure and culture. This study aimed to investigate the relationship between managers' leadership style and organizational structure with the mediating role of organizational culture. This research is based on applied purpose and based on the method of collecting descriptive data. Three standard questionnaires were used for data collection. Bardens & Metzkas (1969) standard leadership style questionnaire, Robbins organizational structure standard questionnaire (1996) and Denison organizational culture standard questionnaire (2000) were used. The statistical population of this study consisted of all employees of Hormozgan Province Police Headquarters. Reliability coefficient for leadership style questionnaire was 0.86, organizational structure questionnaire was 0.88 and for organizational culture questionnaire was 0.91. Data analysis was performed at two levels of descriptive and inferential. In order to infer the inferential data, SPSS 24 software and Spearman correlation coefficient and regression were used. Findings show that there is a positive and significant relationship between leadership style and organizational structure and organizational culture. There is also a positive and significant relationship between organizational structure and organizational culture.

Among all the factors that can affect the performance of an organization in some way, the accounting method used by the financial system of that organization has a special place.Accounting in today's complex world, as the first requirement for the formation of any organization,institution and economic unit, will play a significant role in providing accurate information,reporting financial statements and, consequently,better accountability,and paying attention to playing the right role and Timely,it is necessary to use the accrual basis and these reasons have led to many efforts to use the appropriate basis in public sector accounting.The present research is applied in terms of purpose and descriptive-analytical in terms of the type of research, which has been written using theoretical sources and materials in this field by analyzing the author's arguments.The results of the research confirm that the public sector has the necessary conditions to use and implement the accrual accounting system;Accordingly, changing the financial system and implementing the accrual basis in the public sector will have a major impact on the promotion and proper implementation of programs in all stages of implementation and provide more useful information to improve resource allocation, increase accountability,And create awareness of the economic effects on the public sector.Considering the necessity of using accrual accounting in the public sector,it seems that this sector can be a pioneer in creating a change in the field of accounting by using accounting and financial science and knowledge, in order to open a way for it to spread to other public sectors.

Police agencies take a variety of approaches to determining their staffing allocation needs. Among these arethe per-capita, minimum staffing, authorized level, and workload-based methods. Based on a review of the literature,interviews with practitioners representing 20 diverse agencies across the USA and national focus group of 21 staffingexperts, this article assesses current trends and experiences in staffing allocation. Additionally, it examines thestrengths and weaknesses of alternative approaches to determining staffing need and to managing workloaddemand in ways that that minimize the use of sworn officers.Abstract Police agencies take a variety of approaches to determining their staffing allocation needs. Among these arethe per-capita, minimum staffing, authorized level, and workload-based methods. Based on a review of the literature,interviews with practitioners representing 20 diverse agencies across the USA and national focus group of 21 staffingexperts, this article assesses current trends and experiences in staffing allocation. Additionally, it examines thestrengths and weaknesses of alternative approaches to determining staffing need and to managing workloaddemand in ways that that minimize the use of sworn officers.