سخن مدیر مسئول 32
Pages 1-2
naser seraj
Abstract سخن مدیر مسئول
به نام آن که جان را فکرت آموخت
به یاری خداوند، شمارهای دیگر از فصلنامه تخصصی دانش ارزیابی در مقابل دیدگان محققان و علاقه مندان تحقیقات حوزه سلامت اداری قرار دارد. در این شماره نیز همچون گذشته کوشیده ایم نقطه اصلی تمرکز خویش را در دو عرصه نظری و عملی بر شناسایی مؤلفه های بروز فساد، کارکرد آن و روش های مقابله با آن بگذاریم. نویسندگان این شماره تلاش کرده اند تا در چارچوب رویکردهای اصلی و فرعی پردازش موضوعات متناسب با تخصصی ترین مجله حوزه سلامت اداری و مقابله با فساد، مقالاتی درخور و برخاسته از تحقیقات میدانی یا کندوکاوهای نظری را به منظور بهره برداری دراختیار خوانندگان خود قرار دهند. این مجله همچون گذشته، پذیرای نوشته های محققان و نقدهای عالمانه خوانندگان خود می باشد.
به منه وکرمه
ناصر سراج
سخن مدیر مسئول
به نام آن که جان را فکرت آموخت
به یاری خداوند، شمارهای دیگر از فصلنامه تخصصی دانش ارزیابی در مقابل دیدگان محققان و علاقه مندان تحقیقات حوزه سلامت اداری قرار دارد. در این شماره نیز همچون گذشته کوشیده ایم نقطه اصلی تمرکز خویش را در دو عرصه نظری و عملی بر شناسایی مؤلفه های بروز فساد، کارکرد آن و روش های مقابله با آن بگذاریم. نویسندگان این شماره تلاش کرده اند تا در چارچوب رویکردهای اصلی و فرعی پردازش موضوعات متناسب با تخصصی ترین مجله حوزه سلامت اداری و مقابله با فساد، مقالاتی درخور و برخاسته از تحقیقات میدانی یا کندوکاوهای نظری را به منظور بهره برداری دراختیار خوانندگان خود قرار دهند. این مجله همچون گذشته، پذیرای نوشته های محققان و نقدهای عالمانه خوانندگان خود می باشد.
به منه وکرمه
ناصر سراج
Protecting citizenship rights in the light of Trainings for public complaints
Pages 7-36
shaban najafpoor, mohammadreza etefagh kahnamooee
Abstract Responsiveness to citizens and social accountability are the result of delivering statements and intentions. One way in which government officials and government agencies, as civil servants and civil servants, can take responsibility for protecting citizens' rights is to effectively address citizens' complaints and provide complaints training to their employees. The effective complaint handling should be based on the elements of culture, principles, individuals, process, and processing and analysis. In this research, we will study the importance of accountability and handling of public complaints and by using the library study approach and reviewing existing documents.
Keywords: Accountability, Public Complaints, Responsibility, citizens, rights
Responsiveness to citizens and social accountability are the result of delivering statements and intentions. One way in which government officials and government agencies, as civil servants and civil servants, can take responsibility for protecting citizens' rights is to effectively address citizens' complaints and provide complaints training to their employees. The effective complaint handling should be based on the elements of culture, principles, individuals, process, and processing and analysis. In this research, we will study the importance of accountability and handling of public complaints and by using the library study approach and reviewing existing documents.
Keywords: Accountability, Public Complaints, Responsibility, citizens, rights
The Study on Situation of Incidence and Causes of Corruption in Govern mental Organizations; a Case Study in Kurdistan Province
Pages 37-76
saeed khani
Abstract The studies show that the administrative system and, the entire community of Iran in general, suffer from corruption issue. This problem poses harmful consequences on various areas for society and is a major obstacle to economic development in the 20-year vision of the country. This article has investigated the situation of incidence and causes of Corruption in governmental organizations of Kurdistan province. Inspired by theoretical approaches, it developed the theories at three levels of macro, median and micro for explanation of incidence and spread of administrative corruption. This research was conducted in a quantitative method with a survey strategy and structured questionnaire technique during the period of 2016-17. It has used «perceived corruption approach to measuring of variables as well. The data collected using questionnaire from 242 citizens aged 25-64 years old resident in Sanan daj, Saqez, Marivan, Bijar and Ghorveh who selected in a composite sampling methods. The questionnaires were also verified through content validity, factor validity, and internal consistency. The data analysis was done in SPSS software as well
Review of the Law on the Promotion of the integrity of Administrative System and fighting against Corruption
Pages 77-98
hamid aradmehr, yoonos poorsaadi
Abstract Corruption is a multidimensional, hidden and complex issue that has lasted for centuries and has always influenced various dimensions of human social life. Despite efforts and legislative, structural and process work in the countries of the world to combat corruption, little has been achieved. The fight against corruption, due to its intrinsic nature and its malfunction, requires the use of multilateral and relatively long-term mechanisms. What is evident is the need to tackle corruption and the negative impact of this phenomenon on development processes that are of interest to international organizations and countries. The adoption of the law on the promotion of the integrity of administrative system and the fight against corruption is regarded as a turning point in the fight against corruption. In this paper, we intend to address some of obstacles and the current status of this law - as the most important law in the field of combating corruption - and finally, we propose practical recommendations for effective monitoring of law enforcement.
Investigating the relationship between administrative integrity and improving the performance of human resources in organizations
Pages 99-138
tayebeh jafari
Abstract The administrative system in each country is of particular importance due to its direct and indirect relationship with the various branches and layers of the community and because large volumes of government services are provided to citizens through various channels and sectors, the benefit of a coherent, efficient, transparent and accountable administrative system consistently is one of the concerns of the statesmen and policymakers of every society; So that governments try to increase their administrative capacities and reduce public discontent by scientific studies, drafting necessary laws and regulations, and implementing administrative reforms. For this reason, it seems that in order to achieve an efficient and developed system in which the interests of the whole community are provided, the only solution is the change in the administrative system. This solution will reduce corruption and improve the country's administrative structure.
Keywords: administrative system, administrative integrity system, performance, organizational
performance improvement
Keywords: administrative system, administrative integrity system, performance, organizational
performance improvement
Challenges of Supervision in Confronting the Corruption
Pages 139-156
ali ahmadi
Abstract The issue of preventing and confronting the administrative and financial corruption is one of the most important issues in the country's criminal policy. How to formulate a good and effective criminal policy in confront the corruption, especially at the level of government staff, has always been a concern for the government. Because the administrative and financial corruption, in addition to its serious damage to the administrative system, sometimes disrupts public safety, while at the same time it makes damage to public confidence in government and public institutions. According to the Article 174 of the Constitution of the Islamic Republic of Iran, monitoring the proper flow of affairs, and the proper implementation of the law, is an important mission for the General Inspection Organization of Iran. This organization, based on the adopted rules and regulations, should monitor and supervise the performance of the agents (government staff) in the administrative system at all levels, and subsequently, in the event of detection and confirmation of the offense and crime, the implementation of the provisions of the Note 1 of Article 5 of the Law on the General Inspection Organization of Iran, after approval by the judicial inspector, who requests it with the submission of a special report, prosecuting the related persons ordering from the judicial authority. In this paper, it is examined that some actions in the administrative systems, and regulatory over sight bodies in general are not clearly determined as criminal, however they are explained by presenting the examples.
The Effects Of Tax Noncompliance, Disclosure Quality On The Information Asymmetry In the Listed Companies Of The Tehran Stock Exchange (TSE) TSE based on the simultaneous equation method
Pages 157-182
asghar sepahban ghareh baba, saeed tahmasbi khorneh
Abstract Taxes as a major source of fiscal plays an important role in economic growth and income istribution. Tax Organization responsible for the collection of legitimate tax revenues as the country is faced with the issue of taxpayers tax Noncompliance. Diversion of taxpayers declared taxes of final tax could be an instance of tax Noncompliance, which in turn adversely affect the country's economy. Tax Noncompliance could affect the firm's information environment and thus lead to information asymmetry. On this reasoning a study about the effect of each of these variables simultaneously over another is important. Therefore, in this study, we examine the impact of the direct and simultaneous impact of tax Noncom pliance (by increase Disclosure quality) on the information asymmetry. For this purpose 520 years (104 companies during 2010-2014) were selected and simultaneous impact of tax Noncompliance and disclosure quality on is information asymmetry investigated by using of simultaneous equations and direct impact is investigated by using. combined regression In this study, we calculated the tax Noncompliance of by the using of the difference between accounting profit and taxable profit, and The quality of disclosed information is considered by the companies disclose score, also, Information asymmetry is determined by the using of bid and ask. The results show that tax Noncompliance significant negative impact on the
Democracy and Political Corruption: A Cross-National Comparison
Pages 183-204
Hossein Gheleji
Abstract Past research on democracy and political corruption produced mixed results because of differences in sampling and analytical methods. Moreover, an important shortcoming has been researchers' focus on detecting linear effects alone. In the current study, I statistically controlled for potentially confounding economic factors and used hierarchical polynomial regression to evaluate the form of the democracy-corruption relationship. Results showed that a cubic function best fitted the data. Despite eruptions of corruption among intermediate democracies, the consolidation of advanced democratic institutions eventually reduced corruption. Ultimately, the initial political conditions and the final democratic achievements determined the magnitude of political corruption in a country.
Keywords: Democracy, Political Corruption, intermediate democracies, advanced
Past research on democracy and political corruption produced mixed results because of differences in sampling and analytical methods. Moreover, an important shortcoming has been researchers' focus on detecting linear effects alone. In the current study, I statistically controlled for potentially confounding economic factors and used hierarchical polynomial regression to evaluate the form of the democracy-corruption relationship. Results showed that a cubic function best fitted the data. Despite eruptions of corruption among intermediate democracies, the consolidation of advanced democratic institutions eventually reduced corruption. Ultimately, the initial political conditions and the final democratic achievements determined the magnitude of political corruption in a country.
Keywords: Democracy, Political Corruption, intermediate democracies, advanced
