فصلنامه مدیریت توسعه و تحول
پیاپی 44 (بهار 1400)

One of the important factors in the success of public sector organizations is voluntary and citizen-centered participation, which is emphasized in the new public service paradigm. The aim of this study is to introduce the new public service paradigm and emphasize the vital role of modern public service dimensions as the basis of citizen participation in the policy-making cycle of Tehran Municipality and to provide a model consisting of a matrix including modern public service dimensions in the X axis and line cycle stages. The Y-axis policy aims to determine the importance and priority of different types of citizen participation in the intersection of the two axes of the matrix. In this regard, fuzzy modeling based on purposive sampling method was structured by 10 experts based on interviews and its analysis was performed with the approach of neural-fuzzy inference system by Matlab software. The results of our analysis show that participation in the form of one-way communication and dialogue and in-depth discussion in six stages, participation in the form of social counseling in five stages and participation in the type of work partnership in three stages of the policy cycle are effective.

Iran's tax system has not been developed for various reasons, including the abundance of oil revenues at various times, in proportion to the country's economic capacity, and despite repeated emphasis in upstream documents on the need to cut government funding for oil revenues by increasing non-revenue share Oil, especially tax revenues, have not materialized so far. Therefore, the transformation of the tax system is essential in order to improve its situation in terms of its functions and in order to achieve the goals set out in the law of the Sixth Plan, especially its quantitative goals. The purpose of this study is to investigate the relationship between cash profit and the independence of the board of directors on tax avoidance of the company within the framework of the country's tax system. The test method of the hypotheses of this research has been done by the econometric method of data panel and using the Ivyuz software. Research findings show that; Cash payments have a significant effect on tax avoidance. Also, the percentage of non-executive managers has a significant effect on tax avoidance. And the percentage of non-executive managers does not have a significant effect on the relationship between cash dividends and tax avoidance. The results of this study can be useful for the decisions of managers, investors, shareholders, creditors, tax authorities, tax law makers, auditing and other auditors, stock exchange and securities organizations, analysts and researchers.

The concept of opportunities and factors influencing the identification and exploitation of entrepreneurial opportunities is one of the central aspects of the subject matter of entrepreneurship as an interdisciplinary scientific domain. Awareness of effective factors and methods of identifying entrepreneurial opportunities as a first step in the entrepreneurial process has a decisive role in choosing profitable opportunities and avoiding failures in the entrepreneurial process. Despite studies on this subject, however, due to its impact on environmental variables and indigenous conditions, ambiguities can be identified in this regard. Considering the need of many potential entrepreneurs to identify effective factors as well as understanding how to identify and exploit opportunities, this study aims to provide a native model that meets the ecosystem conditions of Iran to identify and exploit opportunities. In order to achieve the main and the secondary goals of the research, as well as the response to the research, the mixed method research has been used. So that at the first step, the qualitative method and deep interviews tools used for the generation of the model, and in the second step, the quantitative method and questionnaire tool is used to collect information from companies active in the field of e-commerce in order to validate the model. In This research, online retail is selected as the subject of study and its achievements in these types of businesses and in the context of Iran can be analyzed.

This research designed to make Strategies Human Capital Model based on digital technology. For this aim we used mixed approach pattern that in Section of quality research, design research model and also in quantity section apply statistical analysis that use for model testing. Statistical universe contain 4500 expert, supervisor and manager of Iran telecommunication, company that have high skill and knowledge in human resources and digital technology. For gathering data in quality research used deep and semi structure interview and in quantity section we design questionnaire with reliability 98 percent. Questionnaire contain 98 question and distribution between 360 professional, person as sample in 8 province of Iran telecommunication company. In quality Section for data analysis and design research model, we used thematic analysis and in quantity section we used structural equation and confirmatory factor analysis. At the end, modeling results show that all of dimensions and hypothesis is accepted. We design 6 new human capital strategies.

Privatization in line with the implementation of Article 44 of the Constitution is an important issue that is greatly affected by the economic situation of the country and has been the subject of much research. There are two issues in this regard: privatization first and secondly the quality of its implementation. As noted below, there has been no significant success in either country. In this study, a detailed review of past research on the barriers to the implementation of the rule of law as well as the barriers to the proper implementation of privatization was carried out using the Hybrid Synthesis or Metacentrism method. The results of the research showed that the economic structure of the country as the first and effective factor and the executive function of the government as the second factor are the barriers to privatization in Iran. Other influential factors obtained by metacentrism include laws and regulations, organizational structure of the outsourced companies, socio-psychological factors, financial and accounting factors, and motivational factors.

Failure to achieve a balanced production system means not fully utilizing the capabilities of the production system, and because of the high cost of production systems, balancing these systems is one of the most important concerns of production managers. Is. For this reason, this study aimed to balance the complex assembly lines in order to reduce the cost of manpower and reduce the number of workstations. There are two general approaches to problem solving, To evaluate the problem under different conditions two problems of medium and large size are solved. First, an intermediate problem is solved by the exact method through the Gaussian software (GAMS) and the Salon Baron (BARON). Then again the intermediate problem is solved with the grasshopper meta-algorithm and their results are compared with the precise method and by this the accuracy and accuracy of the meta-metric method is measured so that it can be used to solve the large size problem. Finally, the values equal to the Grasshopper Algorithm Target Function and the Gaussian Target Function software show that the algorithm performs well, resulting in a large problem solved by the Grasshopper Metabolic Algorithm, resulting in cost savings and reduced workstations.

The purpose of this study is to consider the importance and role of social responsibility and innovation in the relationship between transformational leadership and firm performance. This research is an applied and descriptive-survey research. Due to the limited size of the statistical population, the whole population was used and all experts, senior experts and officials of Iran Khodro assembly halls were interviewed and questioned as members of the sample. Data gathering tool in this study is a questionnaire whose reliability and validity was verified and validated by using convergent and divergent validity methods. In order to select the data analysis method, the normality of the variables was first evaluated through skewness and kurtosis and tested by using a path analysis approach using AMOS software. According to the research findings, improving corporate social responsibility will increase the impact of transformational leadership on organizational performance. In addition, statistical findings show that improving innovative performance will increase the impact of social responsibility performance on organizational performance. Inferential results also show that as social responsibility improves, enterprise innovation and organizational performance will improve.

Abstract Brand associations has a significant effect on brand equity with the mediating role of trust and green satisfaction and today has been considered by many organizations around the world. Numerous researches in the field of measuring and classifying the dimensions of brand mental association have been done by different researchers, but there is no single opinion about it. The purpose of this study is to investigate the effect of brand mental association on brand equity with the mediating role of trust and green satisfaction of Qazvin Agricultural Bank. In this research, cluster-random sampling method is used to perform a sample of 200 subjects. Cronbach's alpha test was used to confirm the reliability of the assessment tool and also the validity of the questionnaire was confirmed by a number of marketing experts and professors. PLS and SPSS software were used for data processing. Findings indicate a positive effect of brand mental association on brand equity. The results of this study allow bank managers to compare their brand with other banks in order to formulate their marketing strategies, identify their strengths and weaknesses, and finally be able to create a brand of special value. Have a higher competitive market.