نشریه خط مشی گذاری عمومی در مدیریت
سال یازدهم شماره 1 (پیاپی 37، بهار 1399)

Management responsibility is creating the right organizational climate in which fraud is the worst crime. methods of identifying fraud play an important role in preventing fraud. To provide financial policy to management in predicting financial fraud by using neural network data mining Research Descriptive-applied research method and time domain is also from 2008 to 2017. In this study, financial ratios for both fraudulent and non-fraudulent samples and network data mining were analyzed. Pearson's correlation coefficient was then examined for the model linearity for financial ratios and the elimination of independent correlated variables. In the next step, the neural network method was used to provide financial policy to management regarding the prediction of financial statement fraud. The decision tree method is effective in providing financial policy to management in predicting financial statement fraud. Since the decision tree method has 65.4% correct forecast, it can be effective in providing financial policy to management to predict fraud.

Governments in developed countries have changed their approach from operatory to a responsible, interactive, accessible, and transparent approach. This leads to a new concept called open government. Open government emphasizes on increasing the interactions between people and government. Thus, tools and platforms are needed that increases the possibility of interacting in a faster way, with more quality. In this research, we suggest IoT due to its possibility of connecting everything and everyone to each other in every time and place.

The main purpose of this research is to identify and prioritize effective factors on IoT applications in open government.

The present research is practical in term of purpose and its main approach is exploratory-descriptive. Research data are gained based on library research, Semi-structured interviews with the experts and through Theme analysis, and prioritized by ANP.

The results show that 21 factors are effective on IoT applications in Open Government that can divide to 5 categories as technical, economical, legal-civil, security and social-cultural.

Technical category and providing infrastructure, developing Standards, rules and regulations, providing expert staff and Data security, respectively have the top priority.

A modern approach to the role of governance in society is one of the changes that has emerged in the field of opinion and practice in policy making. The principles of good governance are a new paradigm that emphasizes the role of public administrators in providing high-quality services to citizens and Different groups emphasize. Considering the importance of the issue of good governance in improving the living conditions of the liveliers in the province of East Azarbaijan, indicators.

This research is an applied research, conducted by descriptive-survey method. The statistical population of this study is all citizens of the cities of East Azarbaijan Province who lived in a city this province during the year 1397, according to the sample size table of 384 people. By distributing and collecting questionnaires at the level of four Selected city, Tabriz, Marand, Meyaneh and Hashtroud using , 396 correct questionnaires were used for analysis.

The results of this research show that the performance of the municipalities of East Azarbaijan province is low in terms of indicators and components of good governance and is far from desirable. In terms of citizens of the cities of the province of East Azarbayjan

In the present study, the effect of social factors on the behavior of investors in the Iranian capital market was investigated. The present study is an applied research in terms of purpose and to examine the relationships between variables among descriptive-survey research. The statistical population of the present study was real investors with a high volume of investment in the Tehran Stock Exchange. 384 people were selected for distribution of the questionnaire and data were collected by simple random sampling method. In the present study, a questionnaire whose validity and reliability were assessed was used to collect data. SPSS and lisrel software were used for statistical tests. The results of the research model test showed that social interactions have a significant effect on foresight and risk tolerance. The media also influences futurism and risk tolerance, and social status affects risk tolerance. Foresight and tolerance also have a significant effect on investor behavior, although the impact and social status on foresight was not confirmed.

The aim of this study is to design a model appropriate to Iranian government organizations by identifying risk components to measure and provide solutions to deal with identified risks.

Survey research method has been used. The present research is exploratory research in nature; Because it addresses an issue that has not been addressed in this way and at this level before. For this purpose, we use a hybrid approach, which aims to combine quantitative and qualitative research methods to achieve a suitable method to achieve research objectives.

Human resource risk components based on the division of Ernst & Young Institute into four groups; Strategic-operational-financial and compliance segregation and using Delphi technique and expert point of view 33 risk factors were extracted and then using a structured questionnaire in a government organization, risk components and severity And the probability of occurrence of each component was evaluated. After confirmatory factor analysis, pairwise comparisons of components and extraction of component weights were performed and finally the level of risk-taking of the studied organization in relation to each of the components was determined.

Today's society is an organizational society.The optimal use of available resources and politics in an organization is the common point of view of all experts in management science.It depends on various factors, including having satisfied employees, having a professional commitment.Therefore, the purpose of this study is to investigate the relationship between organizational insurance policies of Iran Insurance in Tehran and the creativity of its employees, by acting as a mediator of professional commitment in this regard.The method of the present study was descriptive-analytical in which standard questionnaires of organizational policies, employee creativity and professional commitment were distributed among 234 experts of Iran Insurance Company (according to the statistical population of 600 people) in the head office of Tehran. Data of this questionnaire were collected and analyzed by regression and using SPSS software;Findings showed that organizational policies inadvertently affect employee creativity with a negative path coefficient of 0.63 and professional commitment with a negative path coefficient of 0.57.Also, professional commitment with a coefficient of +0.11 has a positive effect on employee creativity.Therefore, the study concludes that professional commitment acts as a moderator in the effect of organizational policy on employee creativity and inverts the inverse relationship between these two components.

The purpose of this study was to identify and ranking the components of in-service training needs assessment in Mashhad Municipality.

This research is applied in terms of purpose and is descriptive in terms of method and Delphi method was used for ranking. The statistical population in the qualitative part of this research is the heads of planning departments and transformation and renovation experts of Mashhad Municipality, which is 90 people. The statistical population in the quantitative section was 13 specialists and education experts .

assessment, all components were categorized into 5 dimensions of needs assessment process, needs assessment methods, needs assessment participants, needs assessment prioritization and needs assessment timing, and among the extracted components 19 components related to the needs assessment process, 19 components related to the needs assessment methods, 11 components related to the needs assessment participants, 11 components related to the needs assessment prioritization and 6 components related to the needs assessment timing were counted.

The findings of this study provide valuable insights into the educational needs assessment in Mashhad Municipality and help municipal managers to find appropriate priorities for education needs to make appropriate plans in this area.