Administrative Health Research (AHR)

Abstract سخن مدیرمسئول
به نام آن که جان را فکرت آموخت
شمارهای جدید از مجله دانش ارزیابی به عنوان نوشته تخصصی حوزه فساد اداری و بحث های مرتبط با ارتقای سلامت نظام اداری، پیش روی خوانندگان محترم قرار دارد. ایجاد تنوع در این شماره از فصلنامه، ما را بر آن داشت تا در کنار مقالات ارسالی از سوی متخصصان، دانش پژوهان و علاقه مندان به بحث های حوزه ی جرم و فساد، از برگردان برخی نوشته های خارجی به فارسی و همچنین گزارش های تخصصی - کاربردی استفاده نماییم تا علاوه بر غنابخشی به مباحث مطرح شده، از اصل تنوع در مطالب نیز استفاده کرده باشیم. همانند دیگر شماره های مجله دانش ارزیابی، کوشیده ایم تا از نوشته های برگرفته از قضایای واقعی، تحقیقات میدانی و نوشته های نظری، آمیخته ای منسجم و کاربردی را برای علاقه مندان فراهم آوریم و همچون گذشته، پیشنهادهای خوانندگان ارجمند را به دیده منت، ارج می نهیم.
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Abstract Although criminological theories may not be directly related to the issues of the monitoring and inspection field at first glance, but paying attention to them and their application in society can lead to reduction of crime rates at various levels of society, including administrative agencies and hence the good process of affairs can be the result of it. The present paper, with emphasis and focus on labeling theory, analyzes one of the most utilized and powerful theories of crime. The article states that success in implementing theories at social and administrative levels requires paying attention to some theories in various fields, including Criminology.
Keywords: crime, criminology, labeling, good current affairs
Although criminological theories may not be directly related to the issues of the monitoring and inspection field at first glance, but paying attention to them and their application in society can lead to reduction of crime rates at various levels of society, including administrative agencies and hence the good process of affairs can be the result of it. The present paper, with emphasis and focus on labeling theory, analyzes one of the most utilized and powerful theories of crime. The article states that success in implementing theories at social and administrative levels requires paying attention to some theories in various fields, including Criminology.
Keywords: crime, criminology, labeling, good current affairs

Abstract The complexity of tax increases the cost of compliance for taxpayers and the administrative costs of collecting taxes for the state. this research, while expressing the theoretical foundations of the factors influencing the complexity of direct taxes in the four groups of policy, legal, administrative and executive complexity and compliance, measured the complexity of direct taxes. using the Delphi technique and the Kendall-V coefficient of coordination, with the participation of members of the tax experts, the ranking and weight extraction of factors affecting the direct tax complexity has been done. Then, by integrating the weights received, the data and information in the tax system of the country, provides an indicator for measuring the complexity of direct taxes.
Keywords: Direct Taxation Complexity Index, Policy Factors, Administrative and Implementation Factors, compliance Factors, Legal Factors
Keywords: Direct Taxation Complexity Index, Policy Factors, Administrative and Implementation Factors, compliance Factors, Legal Factors
Keywords: Direct Taxation Complexity Index, Policy Factors, Administrative and Implementation Factors, compliance Factors, Legal Factors

Abstract Capital is a prerequisite for economic growth. Hence attracting foreign direct investment as a complement to domestic financial resources is one of the ways to fund capital. According to studies, direct foreign investment and foreign trade depend on many factors that the business environment is one of them. Improving the business environment plays an important role in increasing the competitiveness of firms and sustained economic growth on the other hand, the issue of exchange costs in the present economic circles is of particular importance. Experts believe that reducing transaction costs will contribute to the growth of an countries. In other words, if economic spaces, such as markets, firms, economic institutions, etc., by avoiding abusive and unnecessary rules, facilitate the exchange process, the result will be the volume of high exchanges and economic mobility in such an environment. In this research, we have tried to define the institutional environment by defining the indicators of the World Bank and the Heritage Foundation in assessing the business environment as indicators of the cost of the transaction, and by selecting a number of these indicators, based on the views of the experts and Using AHP-Topsis, Expert Choice and Software (SPSS), the status of some selected countries at the transaction cost To be determined. The final results show that in any country where more security and economic freedom prevail in the business environment and exchanges become faster and easier, then the cost of exchanging in those countries will be less.

Abstract Corruption is a global and pervasive issue that may occur at any level of society. In particular, the role of people in intensification and reduction of the phenomenon of corruption is important. The main purpose of this study was to investigate the reasons for not reporting corruption by Isfahan citizens. In this research, a survey method and a questionnaire tool have been used. The statistical population of the study was all citizens of 18 years old and older in Isfahan. The random sampling method was used and the sample size was 739 people. Cronbach's alpha test was used to assess the validity of the formal and for reliability calculations. The results of the study were extracted by SPSS software using descriptive and analytical methods. Findings of the research show that respondents have several reasons for not reporting the corruption. The main cause of corruption is the post problems of complaints and corruption reports. Difficulties in proving the corruption and not to deal seriously with corruptors are located in the next ranks.

Abstract Tax evasion can affect the information space of a business unit and, as a result, will increase the volatility of stock returns by increasing information asymmetry. Hence, tax evasion is expected to affect the volatility of stock returns. Therefore, in this research, "tax evasion the volatility of stock returns" has been examined as the hypothesis. For this purpose, 104 samples of listed companies have been selected in the stock market during 1391 to 1395 (520 years of corporate) and have been examined by using a combination regression method. In this research, tax evasion has been measured through recognition the difference between taxable profit and accounting profit. Also, for calculating the stock returns volatility, natural logarithms and standard deviation of daily returns have been used. The findings show that tax evasion has a positive and significant effect on the volatility of stock returns of stock companies. These findings may be useful for investors, regulators and other users to explain how a link between tax evasion and stock returns volatility.

Abstract Drought, as one of the natural disasters, has many economic, social and environmental damages to human societies, and comprehensive drought management is an effective way of confronting this natural phenomenon. Comprehensive management is included of a risk management cycle (before the occurrence) and crisis management (after the occurrence); one of the most important stages in the cycle is the "assessment", without which it is impossible to identify the weaknesses and strengths of the management stages and compilation of drought Management Programs. Considering that in recent years, in Chaharmahal and Bakhtiari province, one of the severe and prolonged droughts with profound and long-term effects on economic, social and even cultural conditions has occured, the performance of relevant executive authorities in the province during the fifth development plan of the country has been evaluated.
Keywords: Drought, Assessment, Regional Water Company, Chaharmahal & Bakhtiari Province
Keywords: Drought, Assessment, Regional Water Company, Chaharmahal & Bakhtiari Province

Abstract The role of the media is crucial in promoting good governance and controlling corruption, and free, independent and rigorous media can play an important role in preventing corruption. The media not only raise public awareness of corruption, causes, results and possible solutions, but also investigate and report corruption. The impact of the media depends on access to information and freedom of expression, in addition to the professional and ethical career of investigative journalists. Civil society and the media play a decisive role in creating and maintaining the kind of life that prevent fraud and corruption. In fact, they are certainly two important factors in eliminating corruption in government institutions. This article examines how corrupt authorities are exposed by the media, requests by official bodies, strengthening the work and the legitimacy of parliaments and anti-corruption bodies, and the pressure to change the laws and regulations that create the ideal context for corruption. Also, how to strengthen the media and highlighting private property against public ownership has been investigated. The need for support for journalists investigating corruption, press freedom and media responsiveness is also discussed.