نشریه خط مشی گذاری عمومی در مدیریت
پیاپی 3 (پاییز 1390)

A major economic issue in Iran that has intensified in the past few years has related to privatization and its implementation in the economy. This interpretation of privatization has been mentioned in Article 44 of the Constitution in Iran. According to this new criteria for evaluating businesses, are public companies better than private ones? In the other words, In the Iranian economy, can privately owned entities better achieve value creation than publicly owned companies? This paper investigates the relationships between types of company ownership (in terms of government patronage) and uses new financial criteria of performance assessment in addition to criteria assessing value creation in companies listed on the Tehran Stock Exchange. The study covers a 9-year period, and it examines the relationship between ownership type and performance of firms employing new criteria of value creation. Hypotheses are presented and examined by means of correlation, simple linear regression, and comparisons of two tests. The results indicate that there is a significant relationship between the percentage of government ownership of company stock and value creation: private companies, whose proportion of government ownership is less than 50 percent, have greater value creation. In addition, a meaningful relationship exists between the use of new metrics to measure performance based on value (i.e., economic value added and cash value added) and traditional measures (i.e., return on assets and return on equity). In conclusion, privately owned companies are better value creators than publicly held companies.

A major economic issue in Iran that has intensified in the past few years has related to privatization and its implementation in the economy. This interpretation of privatization has been mentioned in Article 44 of the Constitution in Iran. According to this new criteria for evaluating businesses, are public companies better than private ones? In the other words, In the Iranian economy, can privately owned entities better achieve value creation than publicly owned companies? This paper investigates the relationships between types of company ownership (in terms of government patronage) and uses new financial criteria of performance assessment in addition to criteria assessing value creation in companies listed on the Tehran Stock Exchange. The study covers a 9-year period, and it examines the relationship between ownership type and performance of firms employing new criteria of value creation. Hypotheses are presented and examined by means of correlation, simple linear regression, and comparisons of two tests. The results indicate that there is a significant relationship between the percentage of government ownership of company stock and value creation: private companies, whose proportion of government ownership is less than 50 percent, have greater value creation. In addition, a meaningful relationship exists between the use of new metrics to measure performance based on value (i.e., economic value added and cash value added) and traditional measures (i.e., return on assets and return on equity). In conclusion, privately owned companies are better value creators than publicly held companies.

The including issues of good governance in developing countries. In recent years, good governance has become a hot topic in public sector management and governance intermediate role in determining the health of the community plays. The philosophy of the capacity of NGOs and charitable institutions, popular participation is the motivation for altruism and religious beliefs and motives and aims to solve social problems in different areas of their activity. This study examines the components of good governance on non-governmental organization (NGO) is paid. Type of research, descriptive research method used survey (survey) and its target is applied. The tool is a questionnaire. Assess its validity is confirmed through review of content by teachers. Also calculated Cronbach’s alpha reliability coefficient of the questionnaire after modification 0/879 percent. Communications and infrastructure companies, that are members of this research method for stratified random sampling is used. Between general managers and department headquarters were also set and communications infrastructure is distributed. Statistical methods to analyze data from the Pearson correlation coefficient were used. Research findings in the study of relationships between independent variables (results oriented, effective roles and responsibilities, promote values, transparency, capacity building and accountability) And the dependent variable (non-governmental organizations NGO) showed that the factors most influence on the result-oriented non-governmental organization (NGO) and also the accountability component of the lowest impact on non-governmental organization (NGO).

The purpose of this paper is to analyze the contribution of human resource (HR) commitment practices to firm performance through the adoption of workplace practices that require the organizational climate created by HR commitment practices. The approach is a survey of 156 senior executives and human resource managers of Iranian companies and organizations and statistical test of research hypotheses through structural equation modeling. The results indicate that the extent that employees have access to HR commitment practices and HR social benefits is positively related to the intensity of telework adoption. Firm performance is positively associated to the intensity of telework adoption, functional flexibility and internal numerical flexibility, and negatively related to external numerical flexibility. HR commitment practices impact directly and indirectly on different measures of firm performance. Cross-sectional, survey-based data that cannot infer causality. Longitudinal and qualitative designs are needed to get a better understanding of the relationships. Data were analyzed by using hierarchical regression and t-student tests. The adoption of HR commitment practices can facilitate the organizational change required by the adoption of telework. The findings provide evidence that HR commitment practices are indirectly related to firm performance through their effects on the use of flexibility practices like telework that require organizational climates containing high levels of trust

This research examined the barriers to implementation of the VAT Act with respect to three years of its implementation in Iran deals . For this purpose, both internal and external factors, including factors that affect the organization and the law on its implementation And factors outside the host organization and the text on the implementation of effective As independent variables and law enforcement vat As the dependent variable is considered. This research is a descriptive study, that the classification is based on the application of a field study (survey), Study conducted in Tehran province, which is the most effective areas of the country's tax and Popula 􀆟 on study of 500 employees that those in charge of tax affairs are VAT law enforcement Has been considered. The sample consisted of 217 employees is based on Morgan table. Questionnaire data collected by professionals and experts that the validity, reliability as well (with a rate of 0/88) was confi rmed. Results showed that internal and external factors affect the implementation of the VAT Act and Determined by internal factors than external factors are further hampered the implementation of the VAT Act. 1

The purpose of this research is to Rank the Leadership Roles at Different Phases of Innovation Process in a New Product Development Project. Reviewing the literature in the field and pointing out the differences between the front-end phase and the developing phase of the new product development process, the leader roles in the new product development process from different authors’ points of view have been considered. And finally five roles had derived. In addition, among different models offered for the frontend phase and the new product development process phase, the Poskela Model (2009) and the Smith Model (2006) were chosen. The results derived from the ques 􀆟 onnaire showed that the most important roles in the front-end phase are technical expert, planner, communicator, team builder and champion. In the development phase the most important roles are technical expert, planner, team builder, communicator and champion. Besides, the ranking of the different stages of the front-end phase in the new product development process derived from the research is: opportunity identification, idea generation, customer need assessment, business analysis, idea screening and selection, concept testing, technology verification, and concept development. Also the ranking of the different stages of the development phase in the new product development process derived from the research is: Development and design, production engineering, pilot testing, and full-scale manufacture

From perspective of psychological empowerment, knowledge of psychological empowerment or beliefs and emotional feelings of people in jobs and organization and Factors enhancing or weakening the beliefs and Emotions Could be a step toward Job satisfaction and improve workforce productivity. The purpose of this study  is study the Relationship between psychological empowerment and Levels of job satisfaction in Organization of Tax Affairs.

This study is based on a descriptive-survey research method, And using Stratified relative sampling of the Statistical Society study that includes tax experts Has been With the use of two questionnaires.

Shows the statistical results that Job satisfaction and psychological empowerment are in relatively good condition, There is also a significant relationship between psychological empowerment and job satisfaction in the tax affairs.

With regard to the relation between psychological empowerment and job satisfaction in the organization's tax affairs, these organization Provide conditions that Employees Has considered Valuable Their jobs And have an inner passion to their jobs and Should be Participation in decision making.