Volume & Issue: Volume 1, Issue 2, Summer 2010, Pages 1-276 (Volume 1, number 2, Autumn 2009) 
sokhan modir masool

سخن مدیر مسئول 2

Pages 5-8

mostafa poormohammadi

Abstract دیوان سالاری از دیرباز امری ضروری برای اداره جوامع بوده و همیشه باعث محرومیت گروه کثیری از مردم از حقوق خود، ایجاد طبقات ممتاز، بروز فساد و ویژه خواری، توزیع امکانات و امتیازات به صورت نامتوازن و نیز ایجاد و افزایش فاصله طبقاتی شده است. به بیان دیگر، دیوان سالاری به خودی خود تمرکز، تکاثر و انحصار قدرت به وجود می آورد. در بسیاری از حکومتها، اعتراضات، شورش ها و حرکت های براندازانه بیش از آنکه متوجه ساختار سیاسی و تفکر و فلسفه سیاسی حکومت باشد ناظر به رفتار دستگاه دیوانی و کارگزاران است. تعبیر حضرت رسول اکرم (ص) «الملک یبقى مع الکفر ولا یبقى مع الظلم» نیز این مفهوم را متذکر می شود. زیرا ثبات سیاسی و اجرایی و تداوم نظام سیاسی مرتبط با تلقی شهروندان از حاکمان و میزان رضایتمندی و احساس خوشبختی یا حداقل عدم آزردگی روحی آنان از حکومت است.

Original Article

Interpretive Approach in Strategic Controlling

Pages 11-30

sayyedkazem chavoshi, sayyed mohammad arabi

Abstract The main goal of strategic controlling is to maintain and preserve the dynamism of the organization and to help it survive which is materialized through constant evaluation in order to contribute to the efficacy and strategic coordination in the organization. Considering the fact that strategic controlling occurs at the conceptual and mental stage, the components of its process belong to the same stage too, therefore, interpretation and perception have a high status in it and that is why one needs to delve into it in a separate and detailed way. The present article reviews the existing literature and offers a model of strategic controlling based on an interpretive approach. The strategic controlling process is comprised of four levels: setting a subject to control, monitoring the environment, analyzing and interpreting the collected data and presenting appropriate responses and reactions. All the four levels are influenced by the organization's perception of its internal and external environment. Here we examine the two features of "lack of confidence" (a combination of dynamism and complexity) and the perceived environmental generosity and, with regards to internal grounds, we have made mention of four components: strategy, structure, resources and the performance level. Out of the four components, we have explained the effect of the performance level and the type of strategy in the process of interpreting the control subjects. This article's innovation lies in the fact that it has incorporated an interpretive approach into the strategic controlling process and that it offers general considerations to the researchers and activists in the realm of strategic management and especially those who are espaliering in studies related to controlling and strategic changes. Each of these considerations may be subjected to more accurate analysis in later studies.

Original Article

Oil Funds and their Applications as Tools for Controlling Rent-Seeking and Corruption

Pages 31-80

mohammad dehghanmanshadi, Parvin Pourrahim

Abstract If a society whose financial resources are hugely dependent on oil revenues is placed in a process that can not be supervised, rent-seeking and corruption rise in it and the economy is faced with severe economic fluctuations which in turn reduce the economic growth. Although rent-seeking exists in economy, it is necessary to reform and promote the structures which are actually the characteristic tools of development especially n the realm of economics. It is not possible to achieve such promotion of the structures without having access to a proper financial flow. Since the economic structure of Iran is the one dependent on oil and the rent obtained from oil and the fact the existence of various parallel institutions has made the economic environment of the country non-transparent, it seems to be essential to offer a solution to get out of the problem. In the present article, first the role of the oil revenues and curbing rent-seeking and corruption is described with an emphasis on the role of oil in the Iranian economy and then the efficiency of the use of an oil fund in order to decease instability and curbing the rent-seeking and the corruption caused by the oil revenues as well as reforming financial and economic structure of the government will be dissected.

Original Article

Electronic Government and Combating Corruption

Pages 81-102

parviz dalirpoor

Abstract Today the ever-increasing advancements in the IT have affected the different aspects of individual and social aspects of people's lives. Development of the electronic government is one of the solutions that many countries have resorted to in order to deal with and manage this phenomenon in a proper way. Moreover, nowadays electronic governments are now known as one of the important tools to combat corruption. Although it has removed many a limitation for development, this technology is faced with challenges f its own. The present article tries to examine some of the foremost challenges under the three categories of conceptual definition, case study and examination of the challenges.

Original Article

A Study to Identify the Most Crucial Factors Giving Rise to Administrative Corruption in the State Organization of Taxation Affairs of Iran (A Case Study Conducted in the Taxation Affairs Office in Northern Tehran)

Pages 103-134

sayyedaliakbar ahmadi, asghar fardadnia

Abstract Administrative corruption is a global phenomenon which is being incessantly developed in most of the developing countries. No real development will happen unless this problem is solved. In order to deal with this problem properly, first the factors entailing such predicaments ought to be identified. Regarding the significance and specifics of each one of the factors, a appropriate strategy should be offered. Considering the importance of this topic, the most important factors causing administrative corruption in the State Organization of Taxation Affairs have been delved into (in this case study implemented in the Taxation Affairs in northern Tehran). Considering the stages involved in the conducting the research, factors affecting the administrative corruption were taken into account after to the problem was elucidated. Then they were put to the test experimented in the State Organization of Taxation Affairs. the results obtained can help the decision-makers of the in tax organizations in dealing with a problem like this and make them more cognizant of the factors and variables affecting the administrative corruption in the State Organization of Taxation Affairs.

Original Article

Examining the Effects of the Indicators of Good Governance and Corruption on Economic Growth in Islamic Countries

Pages 135-170

nader mehregan, Asghar Mobarak, fayyaz alizadeh

Abstract The different models of economic growth especially the neoclassic ones viewed the disparate economic growths as the resulting from differences in economic factors such as capital (physical and human) and productivity. However, the difference in accumulation of capital and productivity are themselves rooted in factors that institutional economists introduce as the instructional structure of any country. They don’t deem lack of capital or labor force as the main reason for low income per capita in the undeveloped countries. As a matter of fact, in their opinion, it is the lack of appropriate institutional grounds for productive economic activities and accumulation of capital that they refer as the main reason for that. Most of the empirical studies conducted assess the impact of institutions on economic growth as positive. In the present study, we have delved into the institutional factor as an economic factor on economic growth. The institutional factor is includes the ruling institutions (the right to express views and respond, political stability, controlling corruption, rule of law, the quality of bureaucracy and the effectiveness of the government) and is separately examined in the present article for the designated Islamic countries of Egypt, Iran, Turkey, Saudi Arabia, Malaysia, Indonesia, and Kuwait with different levels of development in the 1980-2005 period, using the combined data method. Te results show that the degree of effectiveness of institutional and governance factors in countries like Iran, Egypt, Turkey and Indonesia is less compared to other countries.

Original Article

رتبه بندی عوامل مؤثر بر گسترش قاچاق در ایران با استفاده از فرایند تحلیل سلسله مراتبی فازی

Pages 171-196

alireza rajabipoor meybodi

Abstract جرائم اقتصادی از مهم ترین و پیچیده ترین جرائم به شمار می روند. در این میان قاچاق کالا، به عنوان هسته اصلی جرائم اقتصادی، نقشی اساسی در گسترش ناامنی اقتصادی، اجتماعی و اخلاقی در کشور ایفا می کند. واژه قاچاق، یعنی گریزاندن و عملی است که برخلاف قانون به صورت پنهانی انجام می شود. در اصطلاح گمرک، قاچاق یعنی گریزاندن کالا از پرداخت مالیات و عوارض به دولت و یا فراری دادن کالا از شمول مقررات دولتی و نقل و انتقال و خرید و فروش آن به طور غیر مجاز، تجمل گرایی، جذابیت کالای خارجی، ارتباطات ماهواره ای و سایر عوامل سبب شده میل و اشتیاق مردم به کالای وارداتی زیاد شود و سوداگران اقتصادی که حرفه قاچاق را آسان و کم هزینه می بینند، تمام سرمایه های خود را در این راه به کار بندند. در این خصوص کارشناسان عوامل و ریشه های مختلفی را به عنوان علل قاچاق مطرح کرده اند و هدف از این پژوهش نیز رتبه بندی این عوامل با استفاده از فرایند تحلیل سلسله مراتب فازی بوده است. نتایج حاکی است که عوامل وضعیت اقتصادی کشور و قوانین موجود از لحاظ اولویت و تأثیر گذاری بر گسترش قاچاق در بالاترین سطح قرار دارند.

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Examining the Problem of Sums Overdue to Iranian Banks

Pages 197-214

ali kavehfirooz, mohammadreza irannejad

Abstract Every year, bank customers fail to repay a major portion of the loans they are given by banks. Actually belated repayment of installments has added to the amount of debts customers owe to their banks. This matter intensifies the financial pressures on the banks, brings about stagnation in the banks resources and their deviation from productive economic sectors and leaves detrimental impacts on the banking system and the economy. In recent years, the question of debts owed to banks has become one of the major problems of the Iranian banking system and has preoccupied the minds respective officials, organizations and supervisory organs. According to the released statistics, the loans granted by state-owned banks has been on the rise from 2004 to 2007 in way that the trend had an increase equal to 22.9%, 44% and 26.5% in 2005, 2006 and 2007 respectively. Similarly, the debts owed to banks (except for Post Bank of Iran) were on the rise too and had an increase equal to 10.6%, 14.3%, 15.3% and 15.3% in 2004, 2005, 2006 and 2007 respectively which is 3-5% different from the average trend of the world's most successful banks. Analyses show that the high amount of money owed to the banks is mostly due to the unreasonable interest rates, erroneous banking policies and lack of sufficient subversion over the way the loans are spent.

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A Report on the Performance of the Ministry of Road & Transportation Regarding the Implementation of Article 44 of the Constitution (Selling the Subsidiaries to the Private Sector)

Pages 215-234

hasan kazemi, hamidreza khoshhali

Abstract According to the policies stipulated in Article 44 of the Iranian Constitution to be enforced by the order of the Supreme Leader in June 2005, accelerating the privatization trend and downsizing government was placed on the agenda of the government and parliament. In the present paper, the trend of privatization and selling the companies of the Ministry of Road and Transportation which are subjected to the privatization law as well as the problems and stumbling blocks are dissected. The results show that the trend of privatizing the subsidiary companies of the Ministry is not fast enough. Some mangers' lack of a staunch belief in the privatization, time consuming nature of preparing documents and files requested by the Privatization Organization of Iran, structural shortcomings and refraining from employing the expert opinions of the specialists in privatization in order to adapt the companies with the requirements for holding tenders and entering bourse are some of the major reasons and hindrances on implementing article 44 in this Ministry.

Translated Article

حکمرانی خوب و سیاستهای مبارزه با فساد در کشورهای در حال توسعه

Pages 235-272

shaban najafpoor

Abstract مقدمه نهادهای بین المللی و به خصوص بانک جهانی و صندوق بین المللی پول به موضوع حکمرانی و نهادها در کشورهای در حال توسعه توجه بسیاری دارند و یکی از دغدغه های مهم آنان، موضوع فساد است. شواهد و مدارک محکم و مستندی وجود دارد که نشان میدهد نقش حکمرانی و نهادها در افزایش توسعه و کاهش فقر در کشورهای در حال توسعه بسیار با اهمیت است. این مدارک در عین حال نشان می دهند که هیچ مجموعه نهاد مشترکی وجود ندارد که تمامی کشورهای موفق در حال توسعه، در این زمینه با یکدیگر سهیم باشند. موضوع نگران کننده تر این است که در بیشتر کشورهای در حال توسعه، نهادها اغلب با مدل حکمرانی خوبی فاصله دارند. حتی در بیشتر کشورهای در حال توسعه، فساد ریشه دار و مشخصی وجود داشته و حکمرانی خوب در مراحل اولیه توسعه در این کشورها با مشکل مواجه شده است. با این حال این کشورها ظرفیت های بالقوه ای برای حکمرانی

Volume 1, number 2, Autumn 2009
Volume 1, Number 1. Summer 2009