مجله نظارت و بازرسی
پیاپی 63 (بهار 1402)

professional development of employees is an approach in which the development of knowledge and skills such as the cultivation of employees' knowledge and changes in their social attitudes are created. The purpose of this article was the impact of flexible work plans on the professional growth of employees with the mediating role of organizational values ​​in the General Administration of Tax Affairs of Hormozgan Province.

According to its purpose, the present research is part of applied research and has been carried out as a survey. The statistical population of the present study is 345 employees of the General Department of Tax Affairs of Hormozgan province. The sampling method of this research is stratified random method and using Cochran's formula, the sample size is equal to 183 people. Structural equation model was used for data analysis. The reliability coefficient for the standard questionnaire of organizational values ​​(Farnham, 2001) is equal to 0.84, the standard questionnaire of flexible work plans (Davidescu et al., 2020) is equal to 0.712 and for the standard questionnaire of professional growth (Ackfelt and Cote, 2005). It was calculated as 0.848. Structural equations were used to analyze the data.

The t values ​​obtained for all paths are higher than 1.96, so there is a significant relationship between the research variables and the path coefficients also indicate the existence of a positive relationship between the research variables. The variable of organizational values ​​with a path coefficient of 0.55 had the greatest impact on professional growth.

If the managers and planners of the tax office create flexibility in working time, work space and field of operation and the employees of this office can perform their duties with more flexibility and freedom, the professional growth of the employees will increase.

Nowadays, the importance of discussing social responsibility in organizations has increased. On the other hand, organizational transparency is one of the approaches that can be used in the field of promoting social responsibility, although there is not enough knowledge and understanding about its various dimensions. Therefore, the aim of this research is to design a corporate social responsibility model with an organizational transparency approach in the social security organization.

This research is applied-developmental in terms of purpose and mixed (qualitative-quantitative) in terms of method. In the qualitative phase of the research, the theme analysis method was used to design the research model. For this purpose, a semi-structured interview was conducted with 27 experts who were selected purposefully. In the quantitative part, the measurement and validation of the research model was done with the method of structural equation modeling and Smart PLS software. For this purpose, 167 managers and specialists of the social security organization in Tehran, who were determined by simple random sampling method, were asked for their opinion using a questionnaire.

Based on the results of theme analysis, there are 6 dimensions of economic, strategic, legal, ethical and religious, altruistic and environmental responsibility, as well as 5 categories of strategies for promoting social responsibility with an organizational transparency approach, including managerial, financial, structural, technology and management strategies. Human resources were identified and based on the findings of structural equation modeling, all identified factors were confirmed, also, the value of the coefficient of determination calculated for transparency strategies and measures is 0.692 and for the outcomes variable is 0.716.

The results showed that in order to promote social responsibility in the social security organization, using the organizational transparency approach has a favorable effectiveness. Also, the use of the transparency approach can create many consequences and, while improving the organizational performance, improve the image and credibility of this organization among the society and stakeholders.

Considering the importance of recognizing organizational injuries that are very diverse and affect performance and goals at all levels of the organization and cause functional disorders, it is necessary to identify and pay attention to one of these injuries. which should be investigated and paid attention to, the examination and pathology of the appointment of professional managers in Iran's government organizations, in fact, this pathology is the path to the success and stability of government organizations and the compiler of the model of competence, recognizing organizational harms is the most sensitive and It is the most important action, the output of which is to improve the effectiveness of the organization. Considering the importance of the mentioned topic, this research focuses on this category and considering that the review and summarization of the findings of past studies has played a significant role in the recognition and design of competency models, and it has been done with a practical purpose.

In terms of data, the present research is mixed and exploratory, and in terms of the method of research and study, it has been conducted in two forms: foundation data and cross-sectional survey. The number of samples in this study is 235 and to measure the variables of the foundation's data model, a multi-item questionnaire based on the findings of the qualitative section was used and it was approved by experts with the help of Delphi and brainstorming.

Based on the findings of this research, prioritization of indicators, components and dimensions of the pattern of appointment of professional managers of government organizations by interviewing academic experts and experts and with the benefit of Delphi technique, 40 items, 8 components and 2 dimensions were identified. and it was prioritized by the CVR test that "structural", "management", "strategy", "organizational culture" and "human resource management" components respectively have the greatest impact from the internal dimension and "social-cultural" components. "Economic" and "political-legal" respectively, are among the most important disadvantages of the appointment of professional managers in Iran's government organizations from the extra-organizational perspective.

Based on the findings of the research, it can be concluded that all ministries and government organizations of Iran need creative, flexible and responsible people, on the other hand, identifying, attracting and retaining employees with such characteristics is a complex process. And necessarily, human resource management must adapt itself to the norms of the day.

The contamination of some border guard employees with corruption is very harmful for the organization and the country because these employees are responsible for protecting the sacred borders of the country. Therefore, the purpose of this research is to provide a model of effective factors in the formation of administrative corruption, emphasizing the crime of taking bribes in Hormozgan Border Guard.

The present research is based on the purpose, applied, and in terms of method, qualitative and has an inductive approach. In order to analyze the data, thematic analysis method was used. The statistical population of the research is composed of professors, policy makers, executive agents and experts in the field of organizational crimes, as well as provincial border guards who have committed the crime of bribery. To select the sample, a judgmental non-probability sampling method with a snowball sampling approach was used. The selection of samples continued until the sufficiency and saturation of the data and ensuring that the next samples do not provide different information. Finally, the researcher reached theoretical saturation by conducting 15 interviews. In order to analyze the data, thematic analysis method was used.

In the initial stages of the research, about 160 primary codes were counted from texts, articles and interviews, of which 33 selective codes were obtained. 9 basic themes were identified with the titles of command, belief-moral, equipment and support, supervision, training, empowerment-support, economic, legal-judicial and cultural-social.

The factors identified in the final model are divided into two constructive themes, internal and external, and these themes alone or in interaction with each other employees lead the organization towards corruption.

Economic crimes are one of the transnational challenges. Using the capacity of public reporting to discover, identify and deal with economic crimes in the form of disclosure is one of the effective solutions. The purpose of this article is the comparative study of the disclosure phenomenon in the Law on Improving the Health of the Administrative System and Combating Corruption in Iran and the Merida Convention.

The present research has been evaluated with the analytical descriptive method and the use of library resources by studying and applying the texts and texts of the law of Iran and the United Nations.

The findings of the research show that disclosure is an important tool in the fight against economic crimes in the world. International organizations such as the United Nations seek to use the disclosure capacity by approving the Merida Convention and requiring member states.

The results of the research show that policies supporting and encouraging whistleblowers, whistleblowing paths, emphasizing the principle of transparency, free access to information and using the capacity of civil society for public reporting in order to expose economic crimes in order to deal with this social problem It is one of the effective strategies. Despite this, disclosure literature is not included in Iran's laws, but the Merida Convention seeks to institutionalize it to fight economic crimes. Iran's accession to the Merida Convention on 7/20/2017 is a positive step towards using the disclosure phenomenon. The Law on Improving the Health of the Administrative System and Combating Corruption also mentions disclosure without using this term.

This research has addressed the most important examples of falsehood in binding documents and criminal laws (substantive and formal) and from the point of view, it is applied in a descriptive-analytical way. Undoubtedly, Islamic teachings, Quranic rulings, hadiths and jurisprudential texts have played an important role in compiling, approving and strengthening the customary laws of the Islamic Republic of Iran, among which we can point out the covering up of defects and the covering up of some extreme crimes.

The current research is based on descriptive and analytical method. In this method, by using library studies, detailed and comprehensive investigations have been conducted on the examples and effects of criminal cover-up in criminal laws and binding documents.

Hiding and concealing is a non-criminal and non-coercive method, which has received special attention from the legislator and is included in some binding documents such as the charter of citizenship rights, the eight-point decree of Imam Khomeini (RA), some principles of the constitution and some Substantial and formal laws have found a special place and have influenced the judicial system in dealing with some criminals of extreme crimes and against chastity, so that instead of using the maximum penalty and filing court cases, they have mostly benefited from neglect and neglect. to be Although the use of this theory in criminal laws and the judicial system is useful and effective in many cases, if it is not implemented accurately and completely, it can cause harm.

Therefore, exceptional scapegoating is based on the principle of criminal prosecution, the examples of which are found in some limited (moral) and punishment crimes against chastity in terms of circumstances. This distinctive approach and method, which has commonalities and differences with some modern Western criminological ideas such as labeling, decriminalization, deprosecution, restorative justice and criminal abolitionism, is in the new changes and developments of the Iranian legislature and judicial system regarding penal crimes. It also has an important role and has made a significant contribution to the formation of some legal institutions such as the issuing of suspension of prosecution orders, postponement of prosecution and archiving of criminal cases.

One of the important aspects of the reform of the administrative system is the development of human resources, especially the improvement of the competence of managers, which is also emphasized in paragraph 4 of the general policies of the administrative system announced by the Supreme Leader. . The purpose of the current research is to identify and rank the professional competencies of the managers of the Social Security Organization of Tehran according to paragraph 4 of the general policies of the administrative system.

This research is applied in terms of purpose and descriptive-survey in terms of data collection and method. Due to the limited statistical population (82 managers), they participated in the research by census method and sampling was not done. A researcher-made questionnaire was used to collect data, and its validity was checked and confirmed by content and factor methods and its reliability was confirmed by Cronbach's alpha. Structural equation modeling method (with the help of SMART PLS software) and network analysis (ANP) with the help of Super Decision software were used for data analysis.

Based on the research findings, the competencies needed by the managers of Tehran Social Security Organization in three components of managerial competencies (strategic thinking, analytical thinking, change management, performance evaluation management, information management, resource allocation management, determination visionary), programs (decision-making and problem-solving skills, programming, organization) and knowledge (knowledge of using technology, occupational knowledge, organizational knowledge, environmental knowledge) have been classified.

The attention and emphasis of the organization on promoting the competencies identified in this research can be effective in improving the meritocracy based on Islamic ethics in the social security organization in line with the implementation of paragraph 4 of the general policies of the administrative system.