فصلنامه مدیریت توسعه و تحول
پیاپی 48 (بهار 1401)

Municipalities are among the organizations that play an important role in the development of cities and the expansion of civic areas. Today, one of the most important issues for municipalities is creating sustainable sources of income and financing municipal services. Also, one of the biggest problems of the municipality is the reduction of the relative share of sustainable revenues, which will reduce the power of long-term and sustainable planning of this urban institution. In this research, as an applied research, the dynamics of municipal revenues, both stable and unstable, have been investigated using system dynamics. The use of systems dynamics method made it possible to study the causal relationships affecting the issue under study and by modeling the conditions prevailing in municipalities, it was possible to provide solutions to improve the current situation. The simulation results on one of the districts of Tehran Municipality show that with the continuation of the current situation, the share of stable municipal revenues will increase from 5% to only 21% in 1404. This is while the percentage of fulfillment of municipal revenue obligations reaches about 5% in 1404. Based on the simulation results in different scenarios, paying attention to the development of waste recycling infrastructure and focusing on increasing the collection of municipal toll revenues can increase the percentage of sustainable municipal revenues by up to 45%. The proposed model can be used as a basis for decisions of municipal managers to strengthen sustainable revenue sources and reduce costs.

The movements of countries in the path of development depend on the reform of the executive policy of the administrative system in organizations. The failure of the executive policy causes the abandonment of various agendas, the transfer of issues from one program to another by changing labels and topics. And it will cause a lot of time loss. The purpose of this study is to find the factors that create gaps between policy implementation, which enable them to cut gaps between achieving the policy goal. This study used a combined method that in the qualitative stage included 14 scientific and executive experts. In the quantitative stage, 909 From the staff of the Ministry of Interior people were selected by Cochran sampling method. In the first part of the snowball method and in the second part, the questionnaire was used. The software used was SPSS & LISREL, and the data analysis method was confirmatory factor analysis. The approval for the Gap Issue Network showed that if we are to succeed in policies, it is advisable to conduct a multi-stage assessment of the policy cycle and allow the issues to bridge the policy gap.

The aim of this study was to design the strategic model of talent management at health networks in Iran university of medical sciences. The research is applied-developmental and the mixed methods research was used. In the qualitative phase of research (with using delphi method and content analysis method) population included expert and elites of vice-chancellor of healthcare, and in the quantitative part included the staff of health networks. The sample size in the first stage (by judgment sampling method) was 14 people, and in the second stage (by random sampling method) was 156 people. In the explanation of the model, after the distribution of questionnaires in two steps, “the members of the Delphi panel reached relative consensus. After content validity and reliability (with Cronbach’s alpha 0.81) of the questionnaire, second order confirmatary factor analysis for each component of the model was indicators and model with slight modification was a good fit The results show that talent management affects on organizational performance. The process is influenced by structural, content and external factors on the success of organizational performance. The model takes a step-by-step path from basic to the more specialized level by projecting the impact of environmental factors inside and outside the organization, then it can be used in strategic organizational decision making.

The aim of pesent study is offering a model of the most effective progressive factors of block chain in Business development. In this study, a mixed exploratory research plan has been used. At first qualitive analysis method and semi- structured interview have been used for gathering the qualitative data, then the data have been gathered through doing a quantitative (descriptive- measuring) research by questionnaire. Ideantified factors include 141 open codes wich have been carried out by 6 main blocks, using the lawshe table and maxgad software and by expratory and confir matory analysis research method and the economical, technological, political, legal, social, environmental factors identified as effective progressive factors. The highest progressive factor was social factor and then economic, environmental, technologinal, hegal and political factors were other priority respectively. Considering that blockchain thchnology is a new technology in iran Business development, hence the owners of businesses, owners of capital (stockholders), banks and insurances should create the maximum growth and development to increase the efficiency in the country.

With the technological dominance of the contemporary living world, social and economic interactions have also changed and Digital Media has become an important platform for entrepreneurship, self-expression (branding), marketing and display of social character and lifestyle. in this kind of circumstances; Understanding the needs, feelings, tastes and behaviors of customers and also understanding their differences with the aim of optimally allocating resources to them, is the most important challenge of Corporate Entrepreneurship.The purpose of this study is to identify market needs (identifying entrepreneurial opportunities) by analyzing users' social interactions in digital media and meeting these needs by the corporate and the innovation used in it is Corporate Entrepreneurship by analyzing the actions and reactions of digital media users. Therefore, this research is "exploratory-applied and qualitative" after reviewing the literature and research background and using the Delphi technique; Provides a conceptual model for Corporate Entrepreneurship so that corporates can analyze the social interactions of their digital media users; Take action to improve CRM as well as discover entrepreneurial opportunities. Using this conceptual model, corporates are able to identify digital media users who have been influenced by published content to take advantage of these actions and responses to drive them to Corporate Entrepreneurship and product purchasing.

due to the importance and relevance and effect of accountants behavior on accounting systems, especially in behaviors that are voluntary and voluntary, this study aimed at identifying causes and consequences of accounting citizenship behavior. the orientation of this research is fundamental; its philosophy is constructivism ; the method used is qualitative and content of the content analysis technique. in this study, in order to collect information, 16 managers and managers of accounting discipline were selected based on the purposeful sampling method (snow ball), with semi - structured interviews.data analysis using three open coding stages, axial and selective coding and data were categorized in 38 concepts, 23 sub categories and 12 main categories. Accordingly, the "personality of the accountant", "business environment" and "organizational policies" were identified as the causes of citizenship behavior in accounting as well as "personal performance improvement", "enhancing the quality of decision", "improving the quality of decision", "green accounting", "Citizenship accounting" and " 'Social accounting' .

In the current era, one of the most important elements for the survival of the industry is to take advantage of a vision based on sustainable development. World-class manufacturing as a model of operational excellence transforms industry-related paradigms, so achieving sustainable world-class manufacturing components based on the localization approach in the automotive industry can be important solution in the field. The evolution of industry should be considered. This article is practical in terms of purpose and descriptive-exploratory in terms of performance. At the first time, the most important indicators of the world-class sustainable manufacturing model were identified based on the opinions of experts, and then the indicators were screened, after that, the data were analyzed to determine the relationships and how the factors affect each other. Finally, the prioritization of indicators is presented as the output of the model. The results show, in order to achieve sustainable production in the automotive industry, more attention needs to be noticed to the environmental dimension as one of the most important and effective dimensions of sustainable production and other barriers play a significant role in implementing strategies related to it.

At present, non-governmental organizations play an important role in civic activities, especially in the context of environmental activities. Many NGOs face leadership challenges regarding human resources and organizational facilities in light of the inconsistency between their organizational structure and missions. Considering their different nature from other bureaucratic organizations, NGOs have a voluntary and flexible approach since if they do not adapt their structure, culture, and processes to their nature, they will not achieve their main goals. This study aims to design a model of environmental NGOs to effectively lead these organizations using a descriptive-exploratory method for a developmental purpose. Qualitative data collecting was done using interviews. Participants in this study include managers and officials of NGOs with a managerial background in environmental activities. The model was designed using a grounded theory strategy with the Glaser approach. Based on the open and theoretical coding results, the concepts of loop structure and communication, volunteering jobs evaluation, volunteer forces grading, and virtual networks management constitute the category of network organization. Also, the concepts of volunteer recruitment, training, performance evaluation, and service compensation are among the categories of volunteer human resource management. Furthermore, the concepts of participation and equality constitute the category of voluntary and participatory organizational culture. Meanwhile, effective leadership of environmental elements in the form of organizational charter includes the components of participatory, service-oriented, transformational, and legal-oriented. The concepts of voluntary public participation, sustainable development, and sustainable environmental development also constitute the category of environmentally sustainable development.

Entrepreneurship is one of the important factors in the economic development of countries and it is important as one of the vital factors of growth. in most international studies the impact of tax on entrepreneurship has been negatively reported. Given that international reports indicate unfavorable tax conditions for Iranian entrepreneurs, this study seeks to find a tax policy model that encourages productive entrepreneurship in order to minimize tax revenue while minimizing productive entrepreneurial activityThis research is a qualitative research and is a tool for gathering research data, interviews with knowledge-based companies, managers and experts with a background in higher education and with the Ministry of Taxation and the Ministry of Cooperation, Labor and Social Welfare. . Given the open and central coding of the interviews, tax policy makers have developed a model for productive entrepreneurship incentives.This model includes 8 dimensions of entrepreneur definition, education, justice, trust, legal reform, executive reform, audit process improvement, administrative health.

This study aims at understanding the antecedents of supply chain operational risk faced by firms and the conditions under which such risks can be mitigated. Using structural equation modeling, we investigate the relationships between environmental uncertainty and supply chain risk and the moderating effect of supply chain flexibility. We identify appropriate types of flexibility to mitigate the three major aspects of supply chain risk: supply risk, manufacturing process risk and delivery risk. Our empirical investigation reveals that uncertainty in the supply chain leads to don’t be high supply chain risk; and in uncertain environments, supply and manufacturing flexibility dont help in reducing the supply and manufacturing process risks respectively. However, our results also indicate that, in emerging markets such as iran where logistic infrastructure is less developed, internal capabilities alone may not be sufficient in reducing supply understanding of the types of flexibility that can mitigate supply chain risk in different business environments.chain delivery risk. Our findings not only contribute towards filling certain gaps in the supply chain risk management literature, but also provide practicing managers and researchers a better .

Studies show that there is a significant relationship between human resource strategies and the overall strategy of the organization. Also, the degree of coordination between human resource strategies and the organization's strategy affects the overall performance of the organization. The purpose of this study is to investigate the correlation between the dimensions of the model of alignment of human resource strategies with the strategy of the organization in the field of succession management in the National Iranian Oil Company. The sample members are 120 managers that, knowing the subject matter, also have been appointed to supervisory / managerial positions. The research tool is a researcher-made questionnaire that was extracted based on the standard process and based on a qualitative analysis and then its standardization steps were performed during quantitative research, then, The collected data were analyzed with SMARTPLS software. Findings indicate that The highest correlation coefficient was related to the strategy variables with the interventionist conditions with a correlation coefficient of 0.603, also significant at the level of 0.01., and The lowest correlation coefficient obtained with the main category variable with contextual factors with a correlation coefficient of 0.107, which is not significant at the level of 0.05 .