نشریه خط مشی گذاری عمومی در مدیریت
سال چهارم شماره 2 (پیاپی 12، پاییز و زمستان 1392)

This study, entitled "Identification of barriers in the implementation of the VAT system optimized" with the formulation of hypotheses such as the lack of sufficient information, the lack of appropriate software, the complexity of the tax authorities, lack of adequate training of tax officers and to identify barriers to effective implementation fix it and help to improve the system have been made. The method used in this research is descriptive for the purpose of application through field surveys have been carried out. To collect information from the five-item Likert scale questionnaire was used to search through the content and reliability of the questionnaire was confirmed by experts and its reliability by Cronbach''s alpha was performed by the (at the rate of 0.786) was approved. Sampling was random. Research in Tehran province was implemented and statistical population of 108 employees of the Tax Administration that officers of law enforcement VAT are taken into account, and 80 taxpayers, the number of samples based on Morgan table. The results showed that the complexity of the tax authorities, lack of sufficient information, the lack of appropriate software, lack of adequate training of tax officials on optimal implementation of VAT are effective. And showed a lack of adequate training of tax officers and the lack of sufficient information about the weaknesses of the application is more barriers for the VAT system optimal implementation.

Social responsibility of an organization for the impacts of its decisions and activities on society and the environment, through transparent and ethical behavior is. The aim of this study was to investigate the influence of social responsibility and perceived quality is the preferred brand in the Bank's export Amol. This descriptive study was correlational and the type of applied research. The study population included all Amol export customers that make up the basis of the relationship between Cochran's sampling of 385 randomly selected and validated questionnaire survey was distributed among them. The data were analyzed using structural equation models were used. The results showed that the social responsibility of the bank on perceived quality and brand preference has a significant impact. The effect of perceived quality brand achieved significant brand preference.

Governments have decided to take an action to reduce the occurrence of corruption in agencies due to the high frequency of such phenomenon. State bids are known to be one of the most precarious economical practices that trigger widespread governmental corruption. Creating E-procurement systems in an electronic government platform has been presents by many countries as a solution. Their experience shows that designing and creating of such systems through reduction of human interferences and leverage of security and supervision on web-based communication networks can substantially reduce the corruption and in turn increase the transparency and accountability of governments in commercial transactions and economical activities of administrative entities. In this paper the effect of bidshas been discussed as one of the main causes of corruption. Also, by looking at E-procurement systems in other countries, a system has been proposed that can be adapted to the needs of the administrative entities of Iran so as to reduce the occurrence of corruption in government practices.

This paper searches the importance of middle roles of media in modern societies (among government & people) in relation to the targeted subsidies plan and its reflection in public opinion & policy. So we have shown that the mass media as one of the influencing factors on public opinion which promote their issues at the community level and how some of these issues placed public policy priority. Therefore we use three mechanisms; agenda setting, priming and framing as theorical framework which used models of media during news coverage .Consequently, our press investigation, each one prefers targeted subsidies with related procedure of organizational principles and its specific rules of media and each one benefited differently from above mechanism .Each of this ways, on the one hand reflects the attitude and the issue of subsidies to public opinion (and vice versa) on the other hand illuminate the interaction between media and policy making

The purpose of this study is to evaluate the impact of organizational culture on organizational learning and creativity of high school teachers of Miyaneh city. Considering the importance of organizational culture in the field of learning and creativity, we have tried to investigate the influence of organizational culture on organizational learning and creativity and due to the lack of researches investigating the relation between these variables; in this research we’ve tried to fill the gap. The research method is descriptive-correlative. In this study, the statistical population was 411 high school teachers of Miyaneh city, of which; 200 people were selected by using the Cochran's formula and were chosen by Simple Random sampling method. In this study, to achieve validity, questionnaires were used from content and construct validity. In this study for data analyzing, the Spearman correlation coefficient and linear regressions and structural equation modeling are used. By using the Cronbach's alpha (coefficient 0.812), reliability was approved. The results show that; organizational culture has a positive impact on the organizational learning and creativity of high school teachers of Miyaneh city.

The purpose of this study is to determine the relationship between organizational silence and citizenship behavior regarding a mediating role as organizational commitment of employees. This research is one of the Descriptive and Correlational researches. The population of this study consists of all staff members of khash Agriculture Organization whose number is 67. The present sample in this study composed of all employees of the organization. The data were collected by using a standardized questionnaire for each variable, including organizational silence questionnaires (14 questions), OCB [organizational citizenship behavior] (14 questions) and organizational commitment (24 questions). After distributing questionnaires among the employees of the organization, 61 questionnaires were collected. Data analysis was done by using structural equations and Amoos software. The results show that organizational silence with increased organizational commitment has no effect on organizational citizenship behavior. In other words, organizational commitment is not a mediator between organizational citizenship behaviors and organizational silence.