نشریه مدیریت دولتی تطبیقی
سال یکم شماره 3 (پاییز 1402)

Advertising, as one of the most important marketing tools in the world, has always played an important role in the world of trade and economic exchanges. Advertising, which is one of the methods of attracting customers and increasing sales, has been used in the business industry for a long time, but like social phenomena, it has undergone changes in the form and type of use. Digital marketing, which is one of the new forms of marketing, seeks to attract and retain customers by using digital tools. The increasing growth of the digital space has made digital marketing as a popular and effective method of attracting audiences and increasing sales. The high prevalence of social networks forced governments to enter and systematize this emerging phenomenon. One of the types of government intervention in the regulation of social networks is imposing taxes on people who earn through advertising on this platform. In Iran, for the first time in the general budget act - 2021, this issue has been brought to the attention of the legislator. This paper aims to examine the basics of this type of tax, as well as the relevant laws and regulations of Iran.This article has used the library method to compile and review the basics of advertising tax in social networks. The authors analyzed and criticized the laws and regulations related to this type of tax in Iran and identified the existing challenges. The results of the research indicate that flaws in the relevant regulations will cause the government to fail in achieving the intended goals.

Development as a multi-dimensional concept has always been the focus of policymakers and government agents and in many studies, only the economic dimension of development was focused on, but in the present study, in addition to the economic dimension, attention was also paid to the political and social dimensions of development in Iran, and in In this regard, the first volume of the "80 Years of Information" series from the publications of the Information Institute was used, in which the political, economic and social events of the Iranian society in the period of 1925-1978 were mentioned.

The research method is of a qualitative type, which falls under the category of interpretive research, and thematic analysis method was used to analyze the data obtained from the text of the book.

The number of 16, 31 and 33 concepts for the political, economic and social dimensions of development were counted from the text of the book, and the number of 9, 13 and 16 main, organizing and comprehensive themes were assigned to the political, economic and social dimensions of development in Iran respectively and the researcher Paying attention to his mental images, he drew the relationships between themes in the form of a network of development themes.

Iran has enjoyed significant progress in the social, economic and political fields during the studied period, while the government planning system in this era has brought multiple contradictions such as the government's control and influence in the economic, political and social sectors.

The current research was conducted with the aim of identifying the dimensions of employees' cynicism and presenting a conceptual model based on a mixed approach.

The current research is a mixed (qualitative-quantitative) research in terms of practical purpose and method. In the qualitative phase, all scientific articles and documents were in the field of cynicism, which were analyzed by thematic analysis method. Based on the findings from the qualitative stage, a questionnaire and a preliminary model were designed, which were examined with construct validity methods (divergent, convergent and exploratory and confirmatory factor analysis) and approved after the necessary corrections. and reliability was measured by Cronbach's alpha and combined methods. The statistical population of the research in the qualitative phase is 16 experts, and in the quantitative phase, the statistical population is 731 employees of the government organizations of Shahrekord city, who were selected by stratified random sampling method and according to Cochran's formula (251). was done, the method of data analysis in the quantitative part, at two descriptive and inferential levels, which included the structural equation model, was implemented through "SPSS22", "WarpPls5" and "Lisrel8" software.

The results of the qualitative phase identified seven themes: organizational factors of the occurrence of cynicism, extra-organizational factors, management factors related to the occurrence of cynicism, individual factors related to the occurrence of cynicism, organizational consequences, individual consequences and moderating factors. In the quantitative phase, the results It showed that the effect of moderating factors through intraorganizational factors on organizational outcomes and the effect of moderating factors through extra-organizational factors on individual outcomes was not significant and the structure of individual factors with a value of 0.71 had the greatest impact on individual outcomes.

Therefore, managers of organizations should pay special attention to their human capital; Because the performance of the organization depends on the performance of its employees. Many problems and issues related to employees that provide negative effects to the organization are the product of organizational cynicism.

The aim of the current research is to investigate the role of green innovation in environmental performance and organizational performance, taking into account the moderating role of human resource practices and management commitment in Kurdistan Cement Company. The statistical population of the study includes all employees of Kurdistan Cement Company in 1402, amounting to 100 individuals, and a sample size of 80 individuals was selected based on the Cochran formula. The research tools include a general questionnaire with 35 questions, a green performance questionnaire with 10 questions, an environmental performance questionnaire with 5 questions, an organizational performance questionnaire with 4 questions, a human resource practices questionnaire with 13 questions, and a management commitment questionnaire with 3 questions. The collected data were analyzed using structural equation modeling in Smart PLS software. The results showed that green innovation has a significant and positive effect on organizational performance, environmental performance, and human resource practices. Additionally, human resource practices have a moderating role in the relationship between green innovation and environmental performance, as well as between green innovation and organizational performance. Furthermore, management commitment positively and significantly moderates the relationship between green innovation and environmental performance, as well as between green innovation and organizational performance, through human resource practices.

The purpose of this research was to investigate the effect of supervisor rudeness on deviant behaviors in the workplace through emotional intelligence and job insecurity. The present study was applied in terms of its purpose and descriptive in terms of correlational data collection. The statistical population of the present study was made up of all the employees of Isfahan Islamic Azad University (Khorasgan) in the number of 660 people, of which 242 people were selected as a sample through the stratified sampling method proportional to the volume through the Cochran sampling formula. The research tools were Vander Elst et al.'s job insecurity questionnaire (2014), Khaled et al.'s (2022) workplace deviant behavior questionnaire, Cortina et al.'s supervisor rudeness questionnaire (2001) and Lehman and Simpson's (1992) emotional intelligence questionnaire. Based on that, the content, form and structure validity were examined and after the necessary terms, the validity was confirmed and on the other hand, the reliability of the questionnaires was 0.77, 0.88, 0.82 and 0.80 respectively with Cronbach's alpha method. Estimated. Data analysis was done at two descriptive and inferential levels including structural equation modeling. The results of the research showed that supervisor rudeness had a positive effect on deviant behaviors in the workplace, and the coefficient of this effect was 0.62, and also, the results showed that emotional intelligence and job insecurity mediated the relationship between supervisor rudeness and deviant behaviors in the workplace.

Considering the purpose of the research, this research is a type of applied research. In terms of method, it is among descriptive-survey research. The main tool of data collection in this research includes library studies, review of documents and researcher-made questionnaire. The statistical population of the present study includes all the employees of the Islamic Azad University of Ardabil in the number of 190 people. And by using Karjesi and Morgan's table, 123 people including the sample were selected from simple random sampling style. For data analysis, frequency analysis method of demographic characteristics of the samples was used, for inferential analysis, chi-square method was used to check respondents' opinions. Also, to examine the research questions or objectives in order to examine the organizational factors and its components, the univariate t-test was used. Also, SPSS software was used to investigate the relationships between community variables. The results showed that organizational readiness and its variables have a significant effect on the implementation of jihadi management. Variables and T-scores showed that strategic alignment with a score of 62.6 has the highest impact, and mission and knowledge-oriented with a score of 51.9 has the lowest impact.