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Open Access Article
1 - Examining the goals of users of financial reports of municipalities with regard to performance-based budgeting
Reza Sotudeh alireza fahkrabadi mitra kasheh maryam movahedianBackground and purpose: The new public financial management was basically proposed with the aim of increasing transparency and improving the accountability of users of financial reports. The purpose of this research is to investigate the goals of users of financial repo MoreBackground and purpose: The new public financial management was basically proposed with the aim of increasing transparency and improving the accountability of users of financial reports. The purpose of this research is to investigate the goals of users of financial reports of municipalities with regard to performance-based budgeting. Methodology: The data collection tool of this research was a questionnaire containing 15 items. The targeted community was the managers and experts of the municipality at the level of Tehran province. Finally, 215 questionnaires were examined. Hypotheses have been tested using structural equation modeling methods and smart.PLS software. Findings: The findings of the research showed that internal administrative control, internal accounting control, self-control and internal audit have an effect on the goals of users of financial reports of municipalities with regard to performance-based budgeting. Conclusion: In performance-based budgeting, users' goals should be considered with regard to financial reporting, because it improves transparency and accountability. Keywords: budget and financial statements, internal control, decision making, municipalities. Manuscript profile -
Open Access Article
2 - Apply Capital Budgeting Techniques in the Firms Accepted in Exchange Stock of Tehran
Gh. Talebnia H. ValipoorFavorable implementation of capital assets depends on accurate appraising of them before implementation.This generally happens through capital budgeting techniques. The purpose of the research is to study how toapply capital budgeting techniques, and whether not applied MoreFavorable implementation of capital assets depends on accurate appraising of them before implementation.This generally happens through capital budgeting techniques. The purpose of the research is to study how toapply capital budgeting techniques, and whether not applied, study the obstacles of these techniques.The population of the research. Is financial managers of the firms accepted in exchange stock and the samplewas selected through simple random. The information was gathered through questionnaire. Descriptive andanalytic statistics were used for analyzing in formations.The results represent that the firms do not used these techniques. And payback period was the most usedmethod among the firms. Other findings show significant relationship between cost of investment andapplied techniques. But no significant relationship was seen between education and applied techniques.Other findings show that education and technical, structural and environmental obstacles, causes implyingcapital budgeting techniques. Of course educational and technical obstacles have had the most influence. Manuscript profile -
Open Access Article
3 - A Method for Designing Optimal Systems for the Centralized Structures in DEA
Sh .RazavyanThis study designs optimal systems for the centralized structures in data envelopmentanalysis (DEA). It assumes that a collection of decision making units (DMUs) with a masterdecision maker and a certain budget for them is available and introduces an optimal systemfor e MoreThis study designs optimal systems for the centralized structures in data envelopmentanalysis (DEA). It assumes that a collection of decision making units (DMUs) with a masterdecision maker and a certain budget for them is available and introduces an optimal systemfor each DMU by maximizing their total revenue. A nmerical example is used to illustrate theproposed model. Manuscript profile -
Open Access Article
4 - Applying the game theory in analysis of budget manager-Senior Manager strategic game in budget participation and budget slack
Sahar Sepasi Hossein Etemadi Saeed SirghaniParticipation of senior managers in budgeting provides the possibility for them to use their superiority in status information asymmetry, through the process of target setting,impact on their performance assessment. Senior Manager and Budget Management, respectively, by MoreParticipation of senior managers in budgeting provides the possibility for them to use their superiority in status information asymmetry, through the process of target setting,impact on their performance assessment. Senior Manager and Budget Management, respectively, by means of budget slack and internal control system, strive in order to maximize utility. This study aims is to find a balance point in the interests of both sides of game by using game theory, so that the senior managers and budget management are satisfied with their own interests. Hypotheses using combined data from the financial statements and management ethical attitude of 56 manufacturing company of Tehran Stock Exchange between the years of 2010 to 2014 were tested. The main hypotheses and sub-study hypotheses by using the Mann-Whitney test and the best answer were analyzed. According to the findings, in combination strategy of create the budget slack by senior management and strategy of strong internal control system by the budget management, both sides of game to achieve balance in their interests, but this combination strategy, dominant Nash equilibrium is weak. Manuscript profile -
Open Access Article
5 - Survey of relationship between economic freedom and budget deficits in non-free Countries
محمد رضا شریف آزاده فرزاد هاشمیSince the limit of economics freedom determines the scope of the market and specifies the sphere of government intervention in the economy, for this reason , in this essay it has been attempted to test the hypothesis of the inverse relationship between the degree of eco MoreSince the limit of economics freedom determines the scope of the market and specifies the sphere of government intervention in the economy, for this reason , in this essay it has been attempted to test the hypothesis of the inverse relationship between the degree of economic freedom and budget deficit in the non-free countries .For this purpose , among the institutions which perform the ranking of the index of economic freedom in the different countries ,Heritage Foundation has been chosen due to its covering of both the cross-section and more time series data ,precision for the numerous and quality of sub-branches and credit estimation approach and being a productive organization of information. Based upon the statistics of the ratio of budget deficit over gross domestic product (GDP) for free countries ,including ten countries which have had the lowest degree of economic freedom, in the period(1996-2006),using the World Bank statistical sources, calculation has been made by the panel or extensive data and econometric tests. The results coming from the coefficients of the model indicate a significant and inverse relationship between the degree of economic freedom and budget deficit for the non-free countries including Iran,Belarus,Bosnia-Herzegovina,Congo,Ethiopia,Mongolia,Ukraine,Tunisia,Kazakhstan and Bulgaria. Manuscript profile -
Open Access Article
6 - Identifying the Role of Participatory Budget in Employee Job Satisfaction Fars University of Medical Sciences and Health Services
غلامحسین مهدوی امیر سروستانیIntroduction: Setting a budget based on employee involvement, including approaches that could lead to more accurate budget and also causes positive feeling of staff. In this paper, the effect of participation in budgeting on the employee job satisfaction Fars University MoreIntroduction: Setting a budget based on employee involvement, including approaches that could lead to more accurate budget and also causes positive feeling of staff. In this paper, the effect of participation in budgeting on the employee job satisfaction Fars University of Medical Sciences and Health Services is investigated. Methods: Descriptive correlational research method and a survey is used. In terms of time, the research is a cross-sectional study. Standard questionnaire for Milani (1975) and a standard questionnaire job description of Smith, Kendall and Halyn (1989) is used to gathering data. All staff administrative Fars University of Medical Sciences and Health Services make up the population of the study. Using Cochran formula, the statistic sample of research was 291 people. To test the hypotheses, the regression method and the software SPSS version 18 was used. Results: Based on regression analysis, adjusted coefficient of determination is equal to 0/376 can be 37/6% of the variability of the variable job satisfaction and participation in the budget forecast. The results also indicate that the variables involved in the preparation of the budget (t=7/476 and p=0/000) significant positive impact on job satisfaction is Fars University of Medical Sciences and Health Services. Conclusion: Involvement in the preparation of the budget is affecting job satisfaction and the results should be considered in the budget process. Manuscript profile -
Open Access Article
7 - Measuring and Forecasting of Total Factor Productivity in Pharmaceutical Manufacturing Companies in Iran: an Approach Based Production Method
esfandiar Doshmanziari mohammad sadegh ziaee sepideh zamiriIntroduction: The current research study aims to examine the effect of human and technical factors on establishment of the operational budgeting at TUMS. To achieve this goal, after studying and reviewing the findings of the previous studies which had been carried out i MoreIntroduction: The current research study aims to examine the effect of human and technical factors on establishment of the operational budgeting at TUMS. To achieve this goal, after studying and reviewing the findings of the previous studies which had been carried out in theoretical research, the desired framework was proposed. Methods: The research methods, in terms of research objectives and data collection, were practical and descriptive, respectively. In the survey, 92 participants consisting TUMS managers and financial officers were selected as the sample of statistical population. Sampling method was the population census. For data collection, in addition to the library studies, a survey questionnaire, which its validity confirmed by the experts and confirmatory factor analysis and its reliability approved through Cronbach's alpha method at the level of 80 percent, was used. Results: In order to analyze the conceptual framework for hypotheses assessment, one-sample t-Test, and for Prioritization of dimensions, Friedman test were used. Conclusion: The findings indicate that human and technical factors with t=7/56 influences on establishment of the operational budgeting at Tehran University of Medical Sciences. Manuscript profile -
Open Access Article
8 - Investigating the effects of budgetary control system on budgetary performance considering the mediating role of budgetary perception in public hospitals (Case Study: Hospitals in Fars province)
Navid Reza Namazi Gholam Reza Rezaee Seyedeh Maryam kheibargirIntroduction: In management accounting, the budget is cornerstone of management control process and one of the unresolved issues. In this regard, the purpose of this study is to investigate the effects of hospital budgetary control system on budgetary performance consid MoreIntroduction: In management accounting, the budget is cornerstone of management control process and one of the unresolved issues. In this regard, the purpose of this study is to investigate the effects of hospital budgetary control system on budgetary performance considering the mediating role of budgetary perception. Methods: This is a descriptive and correlational research in terms of nature and method. The statistical population of study is the managers of public hospitals in Fars province. 400 questionnaires were distributed among members of statistical population and 103 questionnaires were collected. For statistical analysis, structural equation modeling technique have been used. Results: Findings showed that with increasing managers' budgetary evaluation, budgetary attitude (0.895) and budgetary motivation (0.280) increases. Also, managers' budgetary performance by increasing budgetary motivation (0.305) and managers' propensity to budgetary slack (0.382), will increase. However, increasing budgetary participation have no effect on managers' budgetary perception in terms of budgetary attitude (-0.085), propensity to budgetary slack (0.208) and budgetary motivation (-0.1). Budgetary feedback also has not the power to influence managers' budgetary perception in terms of budget attitude (-0.220), propensity to budgetary slack (0.271) and budgetary motivation (0.066). In addition, between budgetary evaluation and managers' propensity to budgetary slack (0.139) and also between budgetary attitude and budgetary performance (-0.055) have no significant relationship was observed. The results of the Sobel test also confirmed the mediating role of the budgetary motivation (3.050) in the relationship between budgetary evaluation and budgetary performance. Conclusion: Hospital managers and policymaker via giving more importance to budget evaluation can improve managers' budgetary motivation and attitude; Also, they can improve the performance of hospital budgets by improving budgetary motivation. Manuscript profile -
Open Access Article
9 - The Causal Relationship between Government Revenue and Expenditure in Jordan
H. A. Al-Zeaud -
Open Access Article
10 - A comprehensive model of outcome-oriented performance budgeting for the executive organizations of the Kurdistan Region of Iraq
dlshad zanghaneh مهدی زینالی Younes Badavar Nahandi mehdi alinajadAim: The present study provides a comprehensive budgeting model based on outcome-oriented performance for the public sector of the Kurdistan Region of Iraq. Methods: The study method was of a mixed type. It was conducted using a sequential exploratory design. It was fi MoreAim: The present study provides a comprehensive budgeting model based on outcome-oriented performance for the public sector of the Kurdistan Region of Iraq. Methods: The study method was of a mixed type. It was conducted using a sequential exploratory design. It was first conducted in the qualitative phase and then in the quantitative phase. The statistical population of the study in the qualitative section included experts in the field of public finance and expert professors of public administration in the Kurdistan region of Iraq by using purposeful mixed sampling. Using interviews, 16 semi-structured interviews were conducted in this section until theoretical saturation. Also, 232 researcher-made questionnaires were developed and distributed to measure the impact of each emerging component in the quantitative section. In this regard, to validate the final model of the study, a structural equation approach was used in PLS software to fit the model. Results: The results revealed that cultural, environmental, and social factors (0.396), structural and technical factors (0.435), financial and economic factors (0.331), management and knowledge factors (0.493), and political and supervisory factors (0.559) are interfering factors in the budgeting based on outcome-oriented performance in the Kurdistan region of Iraq. Also, providing the cultural and social conditions (0.490), structural and technical reforms (0.493), economic improvement and political communication (0.530), strengthening the knowledge and skills of human resources (0.421), and legal and supervisory conditions (0.397) were effective budgeting strategies based on outcome-oriented performance. Manuscript profile -
Open Access Article
11 - Analyzing of financial policy triggers on how the state budget is allocated
Marzieh Afkharian Karmaleh Daneshfard Hajieh Rajabi Farjadbudget of a country reflects the position of the state in the economy, in other words, it is the extent and limits of government`s interference in society, and the proper administration of government finances plays a significant role in improving the economic system and Morebudget of a country reflects the position of the state in the economy, in other words, it is the extent and limits of government`s interference in society, and the proper administration of government finances plays a significant role in improving the economic system and the administrative and management system of the public sector. Purpose of this study was to analyze the triggers of financial policy on allocation of state budget. The research is applied one in terms of the goal, and it is descriptive survey in terms of collecting data. Statistical universe of this research includes the managers and employees of the “plan and budget” organization. They were 100, which are obtained using Cochran's formula of 80 people. Data collection tool was a questionnaire (a total of 47 questions). Its validity obtained through content and structure validity, and its reliability through Cronbach's alpha for each of the triggers of the financial policy including (natural disasters, 0.868; economic crises, 0.915; social evolution, 0.915; environmental changes, 0/922; technological advances, 0/818) and the way of state budget allocation 844/0 has been approved. Data analysis has been done using structural equation modeling and Smart PlS software. Results of the study showed that the analysis of the triggers of financial policy (natural disasters, economic crises, social evolution, environmental changes, and technological advancements) are influential on the way of allocation of public funds. Manuscript profile -
Open Access Article
12 - Management accounting practices in the firms listed on the Tehran stock exchanged: An empirical examination
یحیی حساس یگانه زهرا دیانتی دیلمی ابراهیم نوروزبگیOne of the most important aspects of accounting research in different countries isacquiring knowledge about situation of accounting systems and finding theweaknesses and gaps, and providing solutions to resolve existing deficiencies andupgrading to higher levels. Despit MoreOne of the most important aspects of accounting research in different countries isacquiring knowledge about situation of accounting systems and finding theweaknesses and gaps, and providing solutions to resolve existing deficiencies andupgrading to higher levels. Despite many studies about financial topics in Iranianfirms, unfortunately, a comprehensive study for determining managementaccounting's evolution stage and it's current position is not performed. In this study, asample consisting of 105 firms listed on TSE is selected that only 72 companies'management responses to questionnaire. The results show that %73.6 of companiesare in the first evolution stage, %51.4 are in Second stage, %45.8 are in third stage,and %15.3 are in fourth stage.The result of this study is similar to results of studies in other developing countries.In addition, providing information for annual financial reports, cost allocation andcontrol are more used in our sample companies and tools such as risk management,strategic planning and decision making are fewer used. Manuscript profile -
Open Access Article
13 - The Role of Mental Accounting in Capital Budgeting Decisions
Mona Parsaei Mahnaz MollanazariCurrent paper examines the effect of retrospective source of finance on the capital budgeting decisions and investigates the possibility of costly decision errors in the case of using mental accounting by managers. This experimental study has utilized a 2*2 between subj MoreCurrent paper examines the effect of retrospective source of finance on the capital budgeting decisions and investigates the possibility of costly decision errors in the case of using mental accounting by managers. This experimental study has utilized a 2*2 between subjects factorial design. Independent variables that are manipulated in this paper are retrospective source of finance and prospective source of finance. The sample consists of 160 participants including executive experts and academic persons assigned to one of the four groups through random assignment. Results show that managers are less likely to part with a debt financed asset in comparison with an identical equity financed asset. The reason behind above reluctance is related to the managers’ perceptions about the asset’s past benefits. This study shows that a psychological factor may cause managers to forego investments that they should invest according to the capital budgeting techniques. In this way, the results can contribute to the accounting literature through providing valuable information for capital budgeting studies. Manuscript profile -
Open Access Article
14 - An Explanatory model for Intellectual Perception of Budgeter at Iranian Universities and Research Institutes
Farzaneh Jalali Aliabadi Bita Mashyekhi Ali Asghar Pourezzat Ezzatollah AbbasianDue to the importance of public budget in Iran, the aim of this research is to develop a model for intellectual perception of those who are involved in budget preparation at Iranian universities. For this purpose, using Grounded Theory Method and deep and unstructured i MoreDue to the importance of public budget in Iran, the aim of this research is to develop a model for intellectual perception of those who are involved in budget preparation at Iranian universities. For this purpose, using Grounded Theory Method and deep and unstructured interviews with the people who are directly involved in the budget preparation process at the sample Iranian universities, we established a paradigm model containing causal conditions, axial phenomenon, context, intervening conditions, action/interaction strategies, and the consequences. The research is done using MAXQDA software version 10 for open coding and Excel 2013 for axial and selective coding.After open, axial, and selective coding, it is extracted that the axial phenomenon in this research is "budgeting as a negotiation process". This axial phenomenon along with context and intervening conditions lead to some action or interaction strategies. Finally, the phenomenon of "slack in budget preparation" is appeared as the main consequence of this paradigm model. Manuscript profile -
Open Access Article
15 - Pathology achieving construction budget in Tehran during the first four years of the fourth development plan
کرم اله دانش فرد حاجیه رجبی فرجادPolicies and programs, infrastructure construction and government, through theconstruction budget as an important and comprehensive Sindhi been applied and isimplemented. Civil Affairs in the development of infrastructure funding and economicinfrastructure, social, play MorePolicies and programs, infrastructure construction and government, through theconstruction budget as an important and comprehensive Sindhi been applied and isimplemented. Civil Affairs in the development of infrastructure funding and economicinfrastructure, social, plays an important role and its importance is such that in theBudget and Planning Act 1351 specifically Section 5 and 7 of this is expressed. Sostudy the factors affecting the quality and execution of budget construction andimplementation of Pathology, greatly contributed to the realization of programs andgovernment policies will be. In this study, the researcher realized Pathologyconstruction budget in Tehran during the first four years of the fourth developmentplan has paid. The main goal of this study, the lack of recognition of existingproblems in the way of achieving development executive budget development is inTehran province. Research on a four-year period 1384 to 1387 using the Spearmancorrelation coefficient test was performed. Descriptive research methods - Aquestionnaire survey and data collection has used. The study of all staff, financial,housing Vshhrsazy Tehran province, Mines Industries Organization, Tehran Province,Tehran Province Road and Transportation Department is renovating schools in Tehranand sampling all the organizational conditions is considered.Review research findings on the relationship between independent variable (delay incredit allocation, bureaucracy, time prediction programs, structural problems withinthe organization, process cost, estimated improper construction budget) and thedependent variable (civil or non-realization of the budget delay in the implementationconstruction budget) showed, respectively, operating expense and delay in theallocation process credit most effective in achieving non- construction budget anddevelopment budget is the delay in implementation Manuscript profile -
Open Access Article
16 - Effective Evaluation System Based on Management Accounting Information to Control the Strategy Using an Exploratory Approach
neda Sadri Mohammad Hossein Ranjbar Hamid rostami jazOne of the most important factors for the success of an organization is the existence of appropriate strategies, because it plays a significant role in creating competitive advantages. If an effective control system is needed to improve the implementation of an organiza MoreOne of the most important factors for the success of an organization is the existence of appropriate strategies, because it plays a significant role in creating competitive advantages. If an effective control system is needed to improve the implementation of an organization's strategies, the characteristics of this control system must be identified. Accordingly, it is necessary to identify regulatory factors in the implementation of the strategy. A quality information system can meet the monitoring needs of its users well and provide user performance and consequently the organization, so management accounting information systems can be used to support the desired strategies. The main purpose of this study is to identify regulatory factors in the implementation of the strategy management accounting information using an exploratory approach and correlation test. The statistical sample of this research includes 384 members of the board of directors of companies in Fars province, which were studied in 1400. To test the hypotheses, the data were analyzed by structural equation modeling and exploratory analysis. In this study, first, by combining financial and non-financial indicators based on management accounting information, regulatory factors in the implementation of the strategy were identified. Then, through the factor analysis test of information provided by the budget, financial and non-financial performance indicators are examined in order to supervision the implementation of the strategy. The results showed that the information provided by the budget and financial and non-financial performance indicators are used to supervision the implementation of the strategy. The theoretical value of this research is to establish the relationship between various indicators within the organization with the strategic plan and explain the quality of this relationship. The practical value of this research is to suggest corrective measures in the control system and strategic system of an organization, which if implemented, the monitoring system of the implementation of an organization's strategy will be upgraded. Manuscript profile -
Open Access Article
17 - A mathematical model for controlling the budget and variable cost of project activities in the status of time-cost tradeoff with consideration of delay penalty
Mohammad Zadehkafash Ahmad EbrahimiIn this paper, an integer linear programming model is proposed to examine the effect of the project's uncertain budget on its performance. Although much research has been done in the past to optimize the time-cost trade off problem (TCT), in this paper, the project acco MoreIn this paper, an integer linear programming model is proposed to examine the effect of the project's uncertain budget on its performance. Although much research has been done in the past to optimize the time-cost trade off problem (TCT), in this paper, the project accounting approach has been used in the uncertain terms of receiving the allocated budget, the uncertainty associated with the cost of project activities and its duration. From the innovations of this research, the combination of generalized prerequisite relationships (GPRs) with the various modes of implementation of the activities and scenarios is continuous, discrete and combined (continuous / discrete). Chance constraint programming (CCP) has been used to terminate the variable budget. Stochastic budget limitations are at a predetermined level of confidence. Program evaluation review technique (PERT) has been used to estimate uncertain times, and to calculate the uncertain costs of the operating modes of activities; the triangulation method has been used. The mathematical model, which is to minimize the total time of the project, was solved by software (GAMS), taking into account the early remuneration at the completion of the project and the late delinquency, and was implemented on a real numeric sample to prove the function and validation of the model. Different scenarios have been proposed that the effect of each of them on budget changes and uncertainty over time on direct, indirect, total and project costs are reviewed. Manuscript profile -
Open Access Article
18 - Surveyin Costing Approach & Operating Budgeting Development Trend in Business
Mohammad JalilyDuring the last 100 years, we have seen a significant shift in the businessenvironment. before 1950 In the all industries there was no competition. After1950 we have seen an increasing competitive environment due to theintroduction of new manufacturing and information t MoreDuring the last 100 years, we have seen a significant shift in the businessenvironment. before 1950 In the all industries there was no competition. After1950 we have seen an increasing competitive environment due to theintroduction of new manufacturing and information technologies, the focus onthe customer and the growth of worldwide markets. cost accounting andmanagement techniques and approaches were influenced by that shift . manynew techniques and approaches such as Zero-base budgeting, Management byobjectives, Activity Based Management (ABM), Activity Based Budgeting(ABB), Strategic Management Accounting (SMA) were introduced. Fordeveloping a conceptual framework for costing and budgeting in iran we mustget more attention to environmental conditions. Our industries must havecompetitions with global companies so using value based approaches is anessential and important action Manuscript profile -
Open Access Article
19 - Correction Cost-Volume-Profit Analysis model by using Cost Stickiness and Conditional Conservatism
Sahar Sepasi Kobra TabanThe Cost-Volume-Profit model is a common method for predicting sales and planning profit. Breakeven analysis is often used to predict the profit of a product or a set of products. The argument of this study is that phenomena such as cost stickiness and conditional conse MoreThe Cost-Volume-Profit model is a common method for predicting sales and planning profit. Breakeven analysis is often used to predict the profit of a product or a set of products. The argument of this study is that phenomena such as cost stickiness and conditional conservatism may reflect two important adjustments in Cost-volume-Profit model. For this purpose, the data of 155 firms listed in Tehran’s Stock Exchange over the 2006-2013 period, and linear regression model were used. The results showed that cost stickiness and conditional conservatism significantly affect Cost-Volume-Profit model. Manuscript profile -
Open Access Article
20 - Survey the role of budget settlement report in the implementation of parliamentary control over government's performance
Karamollah Daneshfard Hasan GhezelbashThe budget settlement report is a tool for the implementation of the parliament'ssupervisory status and a instrument for the implementation of parliamentary control.Definitely, if the settlement budget is presented and sent to the parliament in a timelymanner, it can be MoreThe budget settlement report is a tool for the implementation of the parliament'ssupervisory status and a instrument for the implementation of parliamentary control.Definitely, if the settlement budget is presented and sent to the parliament in a timelymanner, it can become an appropriate foundation for the assessment of government'sperformance and an indicator for many technical ideas and an index for manytechnical ideas and assessments of the government agencies and the ministries as aresult of which the accuracy of the government's operations will improve.Government's performance in this research has been operated by three-partmeasurement, including: government's accountability, reduction in violations, andusing this report in the future planing. In general classification of researchs,this studyis descriptive research and based on the method of the data collection,a field study,and also based on the nature of the goals applied .this study population is the country'saccounting agencies' experts in which the mass-questioning method has been used.The tools for the collection of data are the questionnaires whose validity has beenconfirmed by using the formal method and the reliability by calculating theCronbach's alpha and also the use of the accurate Fisher test. The result of the studyindicate that there is a significant correlation between the budget settlement and thereduction in violations and the government's accountability. However, as far as theeffect of the budget settlement report on the government's future planning isconcerned, the conclusions indicates that between the budget settlement report and thefuture government planning there is no significant correlation. Manuscript profile -
Open Access Article
21 - Evaluation of the opportunity cost in Jam Petrochemical Company Projects
ابراهیم عباسی عیسی رستگارThe purpose of this paper is evaluating of opportunity cost in jam petrochemicalprojects. The hypothesis of this research were investigated by using of Kolmogrov-Smirnov test ,Paired samples test and the Pierson correlation. The results due thestudy of 4 projects that w MoreThe purpose of this paper is evaluating of opportunity cost in jam petrochemicalprojects. The hypothesis of this research were investigated by using of Kolmogrov-Smirnov test ,Paired samples test and the Pierson correlation. The results due thestudy of 4 projects that were started and finished during 2002-2006years demonstratedthat the real cost of all projects are over than their budgets. Also the opportunity costaverage of the projects are over than used expenditures. So the results demonstratedthat there is significant correlation among budget deviation , depreciation expense ,capital cost and opportunity profit with the opportunity cost. With study has beenconducted in JAM petrochemical companies projects can accept which reasonincrease of project's cost and tardiness is inexperience of internal contractor andnon-performance correct and complete map of project management Manuscript profile -
Open Access Article
22 - The feasibility of the establishment of performance budgeting in Babol University of Medical Sciences and Health Services
Mohamadreza Pourali Saeideh KakavanConsidering the inefficiency of budgeting and programming across the country and hence in medical universities, the need for a change in the performance based budgeting has been noticed by the statesmen and certain measures have taken, in this regard thowever, unfortuna MoreConsidering the inefficiency of budgeting and programming across the country and hence in medical universities, the need for a change in the performance based budgeting has been noticed by the statesmen and certain measures have taken, in this regard thowever, unfortunately optimum results have not yet been achieved. Perhaps one reason of this failure, is non-observance of the necessities and hence the obstacles which have been operated without preparing infrastructures, and speed in operation, was put in priority. This study aims at identifying the possibilities of the performance based budgeting on «Shah Model»(2004) in Babol university of medical sciences. The present study is an applied and analytical research in which both library and field methods were used to collect data. In the field method a questionnaire was used, the validity aspect of which was approved by financial exertiments managers and for it,s stability, the Alfa co efficiency of cronbach was measured which was totally 70% for each variation. The population of the research includes 30 managers and deputies, financial managers, budget managers, university budget experts, university chancellors and financial deans and hospitals of medical sciences and health services of Babol which were analyzed by opinion poll through spss20. According to the present study results, the ability(performance assessment, human resources, and technology), authority (legal, procedural, organizational) and acceptance(political, managerial, incentive) does not recognize.as barriers to the establishment of the performance based budgeting on the Shah Model. The findings of the research indicate that at present the university of medical sciences and health services of Babol possesses the ability, authority and acceptance needed for the performance based budgeting. Manuscript profile -
Open Access Article
23 - Mathematical model for performance based budgeting by productivity approach (Case study: Gas refineries in Iran)
Nouraldin Kalantari Rahmatolah Mohammadipour Masoud Seidi Ardashir Shiri Masoud AzizkhaniThe performance-based budgeting (PBB) allocates budget to outcomes. This research, with the introduction of productivity as an alternative to the outcomes, presents a mathematical model for performance-based budgeting in order to allocate budget to productivity criteria MoreThe performance-based budgeting (PBB) allocates budget to outcomes. This research, with the introduction of productivity as an alternative to the outcomes, presents a mathematical model for performance-based budgeting in order to allocate budget to productivity criteria. New trends in budgeting are process-oriented, so the productivity is suitable for PBB. This research presents a mathematical model for PBB. The model has been designed by Chebyshev's goal programming technique. Data for calculating productivity indicators were collected from gas refineries of Iran in 2011–2015 and analyzed by Excel and GAMS software. Then, the model was tested for determining the 2016 budget of those refineries. The model was solved by LINGO software by linking it to Excel. The solution of the model reduced 1.47% of the total refinery's budget compared with the actual budgets for 2016. The results of this study showed that the presented model provides significant improvement in the level of achievement of goals and the objective function. Saving costs and collecting funds from low-productivity units and directing them to high productivity is a strategic and important policy. Manuscript profile -
Open Access Article
24 - Simulation of Yield Decline as a Result of Water Stress Using BUDGET Model
M. Malekpour H. Babazadeh -
Open Access Article
25 - Water balance of climatic and climatic types in kashf-roud basin
هادی Ghanbarzadeh زین العابدین JafarpourKashf roud basin is a section of qara – quran basin which is located in the northeast ofkhorasan. Water balance and climatic type of this basin are to be analysed on the basisof hydroclimatic elements wite regard to water defesit in khorasan, research in thebalanc MoreKashf roud basin is a section of qara – quran basin which is located in the northeast ofkhorasan. Water balance and climatic type of this basin are to be analysed on the basisof hydroclimatic elements wite regard to water defesit in khorasan, research in thebalance of water of the region becomes of great significance for the correct use of landand use of surface as well as ground water resources of the region.The present research aims at(1) the balance of climatic waters of the said baisin; and(2) at indentificatoin of climatic types of the area under in vestigation.Analysis of the water balance of the kashf roud basin demonstrates that alongside thereducation of rainfall evaporation strongly increases and result in the rise of need forwater in the warm seasons, to the extent that rate of evaporation during summermonths research 53.4 to 55.9 of the entir anume. Low quality of land for preservationsummer priod requires on efficient system of irrigation.According tornth wite the most important climatic types in the region are arid or semiarid with the objectives of this article arei) to calculate the water balance climatic water budget of the basin, and …ii) to show climatic types of the region.By analyzing the water balance in the kashaf rud Basin, whit the decrease ofprecipitation and in crease in temoerature, evaporation increases rapidly and aprofound shortage of water is expericnd during thewarmer months of the year. Thesummerrate of evaporation is between 53.4 to 55.9 percent of annual evaporation.Since the soil is deficient of water from late spring to early autumn, an efficientirrigation system is required.According to the “thornthwaite” method, the major climatic types in the basinare arid and semi-arid, with a scarce surplus of water.The results of the study of climatic water budget in kashaf rud basin have shownthat water-surplus is only during the cold months of the year and most of it is wasted.Considering the dry and semi-arid climate of the region, a comprehensive irrigationplan should be in the first priority of economic planning. Manuscript profile -
Open Access Article
26 - Usage of M.A.D.M in Urban Management Basis to Evaluate Performance and Operational Budgeting of Organizations (Case study: holding company in water and wastewater sector)
عبدالرحیم رحیمی رمضانعلی محمودی مجید کلانتری محمد داودآبادیIntroduction: One of the most important departments in the organizations is related to the financial actions because the financial data are known as the bases for many decisions, guidelines and the management strategic & compiling the program and the policy of budge MoreIntroduction: One of the most important departments in the organizations is related to the financial actions because the financial data are known as the bases for many decisions, guidelines and the management strategic & compiling the program and the policy of budget organization. In regard to evaluating the financial actions and compiling the policies & budget plans, the organizations are used the common techniques for analyzing indexes, quantitative parameters although these kinds of techniques are prepared the useful information but due to non-mentioning all indexes and criterions, the comprehensive image will not achieve by these actions and plans and the achieved results don’t have the definite credit. As the financial indexes and budget are covered different parts in this sector. So every organization or sector can have some strength or weak points in these sectors. Therefore, using the scientific models for evaluating the financial actions and budgeting has the special effect in the results of evaluating making goals for policies, and decisions because of mentioning the different indexes in different sectors simultaneously. Method: Research method in this study is descriptive and developmental. The financial actions of water and wastewater companies are evaluated based on indexes in the subject of finance, operation, employees, consumers, allocating resources and the management process after identifying their sizes with combing the models of TOPSIS, ELECTRE , TAXONOMY-NC and TAXONOMY-CL in this article and finally using the above models are suggested in the different process of budgeting operation. Results: The achieved result are shown the models of MADM is an efficient tool for recognizing the financial actions, defining the effective indexes, compiling the procedures of budgeting operation, giving over the authority, evaluating operation, starting management of the expenses and operating the existing capacities Manuscript profile -
Open Access Article
27 - Strategy of Small Municipalities' Income Management Promotion by Emphasizing Budgeting Case Study Shahdieh Municipality
میرنجف موسوی رحیم سرور علی باقری کشکولیIntroduction: Municipalities as one of the most active urban institutions are responsible for widespread functions and services, so that all their financial activities, such as income and costs and their multiple programs and tasks is done in budget framework laws. So b MoreIntroduction: Municipalities as one of the most active urban institutions are responsible for widespread functions and services, so that all their financial activities, such as income and costs and their multiple programs and tasks is done in budget framework laws. So budgeting technique has got a very important and vital role in achieving the goals of municipalities. The main goal of this paper is presenting the operational budget strategies to enhance revenue management of Shahdieh Municipality that this goal, has been done by studying the procedures and methods of budgeting of Shahdieh. Method: our method is "descriptive analysis". For statistical data analysis we have used of t-test, Wilcoxon test and the Friedman statistics. Results: revenues from general tax of the municipality of Shahdieh from 49.7 percent in 1380 have been decreased to 29.4 percent in 1387. The increasing costs during the current municipal revenues over 1381- 87 with year separation respectively equivalents 24.3 percent, 26.2 percent, 29.8 percent, 28.1 percent, 16.9 percent and 29 percent has continued in distance between 1386- 87. Conclusion: The results show that the budgeting of municipality of Shahdieh as an important indicator to the performance planning and evaluation capabilities has not been able to help to the urban management. Indeed, division and classification of costs in the current municipality is not a suitable and reliable basis for decision making, planning and control of function. So one of the main reasons for the weakness in budgeting system of municipality of Shahdieh is lack of specialist staffing and experts in budgeting. Manuscript profile -
Open Access Article
28 - Simulating soybean irrigation scheduling using BUDGET model
Mahdi Sarai TabriziPrecise prediction and scheduling of plant irrigation water can increase water use efficiency while preventing possible periodical stress. In this study, the performance of BUDGET model in irrigation scheduling was assessed and compared with real data unde MorePrecise prediction and scheduling of plant irrigation water can increase water use efficiency while preventing possible periodical stress. In this study, the performance of BUDGET model in irrigation scheduling was assessed and compared with real data under soybean deficit irrigation water management under two consecutive years 2008 and 2009. The experiment was conducted in the form of randomized complete blocks design in four furrow irrigation treatments each with three replicates. The treatments include full irrigation, (control), conventional deficit irrigation at 50% and 75% of the soil moisture deficit compensation, and partial root drying treatment at 50% of the soil moisture deficit compensation. The results indicated that the performance modeling indices of RMSE and CRM in 2008 were 3.91 and -0.18 and in 2009 were 4.76 and -0.11, respectively. The obtained EF index was 0.69 and 0.78 in 2008 and 2009, respectively, indicating that the model performed acceptable predictions of crop yield. The overall results revealed that the use of BUDGET model by adjusting crop coefficients in different growth stages, soil and plant characteristics can provide more acceptable outputs. Further, the sensitivity analysis indicated that BUDGET model is less sensitive to irrigation water depth and initial soil water content in the full irrigation treatment. Manuscript profile -
Open Access Article
29 - The application of interpretive structural modeling in designing a model for operational budgeting: A case of Ghadir Investment Company
Mohsen Vaez-Ghasemi Mohammad Taleghani Mohsen Shafieyan Fatemeh BozorgiOperational Budgeting is a type of budgeting in which resources are allocated to accomplish certain, measurable results. The main objective of operational budgeting is to clarify the budget and to help optimal allocation and use of organizational resources. The present MoreOperational Budgeting is a type of budgeting in which resources are allocated to accomplish certain, measurable results. The main objective of operational budgeting is to clarify the budget and to help optimal allocation and use of organizational resources. The present study aims to use interpretive structural modeling (ISM) to design a model for operational budgeting in Ghadir Investment Company. First, the literature review and expertise opinions were applied to identify 14 factors underpinning operational budgeting. Then, an ISM-based structured matrix questionnaire was designed to find out the interrelationships of these factors, and the data were plotted at seven levels in an interactive network using ISM. The results revealed that the most influential factor in driving power-dependence matrix is “annual budget and five-year development plan” so that the company’s operational budget heavily depends on this factor. Manuscript profile -
Open Access Article
30 - Heat Budget in Uremieh Lake
Hesameddin Mehrfar Masoud Torabi Azad Amin Raeesi Abdolreza Sabet Ahd Jahromi Balal PartoviThe subject of heat budget has always been one of the most important causes of physical studying of the oceans, the seas and the lakes. The purpose of this article is to determine the variation of each effective parameter in the heat balance of Uremieh lake. Heat balanc MoreThe subject of heat budget has always been one of the most important causes of physical studying of the oceans, the seas and the lakes. The purpose of this article is to determine the variation of each effective parameter in the heat balance of Uremieh lake. Heat balance can play an important role in the physics, meteorology and water movement of Uremieh lake. in this article, each heat budget term equation, by means of empirical relations and satellite measured information such as (water and weather temperature, cloud cover, wind speed, relative humidity, and the pressure of solar radiation of filled steam) has calculated and its measures (Qsw=8183.42 & QLw=-2651.47 & QS = 360.57 & QL = 5173.9 W/m2) is obtained later the effective of this atmosphere parameter on heat budget terms is analyzed and discussed. finally, the measurements obtained are compared with medium worldwide and concluded that the heat exchange among the sea, atmosphere, wind, basin volume, etc. can create processes in the lake and help to heat transmission. Its measure equals (QV = -86.05 W/m2) By obtaining these heat measurments we see that there is a good balance between the lake heat budget terms. Manuscript profile -
Open Access Article
31 - A Study of the Effect of Corporate Social Responsibility on the Provision of Life-Cycle Budget
Anahita ZandiThe relationship between organizational social responsibility and budget provision is an important aspect in the quality analysis of the production industry. In this study, the factors of corporate social responsibility merged with the expansion aspects of the productio MoreThe relationship between organizational social responsibility and budget provision is an important aspect in the quality analysis of the production industry. In this study, the factors of corporate social responsibility merged with the expansion aspects of the production life cycle. The purpose of the present study is to review the effect of corporate social responsibility on the provision of life-cycle budget. This research was conducted using the annual data from the accepted corporations in Tehran Stock Exchange from 2013 to 2020. By systematic deletion method, 152 corporations were chosen as the statistical sample. Data analysis was conducted by Excel and EViews and hypothesis testing was done by multivariate linear regression based on panel data. The results showed that organizations in different life-cycles have different limitations for budget provision and that the corporates' social responsibility behavior can decrease the limitation of their budget provision. Moreover, corporate social responsibility can immensely lower budget provision limitations in different life-cycle parts using various methods. Manuscript profile -
Open Access Article
32 - Implementation of Performance-Based Budgeting Using the Combined Technique of Best-worst Method (BWM) and Robust Optimization
Maryam Bahadori Ghodratallah Taleb nia Mohammad Hossein Ranjbar Mahnaz Barkhordari Ahmadi -
Open Access Article
33 - Evaluation the profitability of dynamic investment projects by using ordered fuzzy numbers
jamil Jalilian Reza Ehtesham Rasi Mirfeiz Fallah Shams -
Open Access Article
34 - Fuzzy Goal Programming Model to Rolling Performance Based Budgeting by Productivity Approach (Case Study: Gas Refiner-ies in Iran)
Nouraldin Kalantari Rahmatollah Mohammadi Pour Masoud Seidi Ardashir Shiri Masoud Azizkhani -
Open Access Article
35 - Model in Order to Make Effective Decisions in Selecting Advertising Media by Goal Programming(GP)
Morteza Rahmani Nikooie Zahra Asgari Bshkany -
Open Access Article
36 - The Survey of the Relationship between Budgeting System Performance and Profit Margin in Saderat Bank of Iran
hadi parvizi babak jamshidi navidBudgeting has various goals and applications in regulating, approving, implementing, and controlling government policies and organizations. Today, the operational budgeting system can remove the weaknesses of traditional budgeting and better controling of the organizati MoreBudgeting has various goals and applications in regulating, approving, implementing, and controlling government policies and organizations. Today, the operational budgeting system can remove the weaknesses of traditional budgeting and better controling of the organization. Therefore, the present study seeks to investigate the relationship between the efficiency of the budgeting system and the profit margin in Saderat Bank of Iran. In this study, a questionnaire consisting of eighteen questions including the components of HR expertise, budget inclusiveness, employees' beliefs about the budget objective and profit margin were used. The statistical population of this study is the staff of Saderat Bank of Kermanshah province with 490 employees. The sample size was 216 based on Cochran's limited community formula and the Likert scale questionnaire was distributed among the sample and analyzed. Finally, the results of statistical tests showed that there is a positive and significant relationship between the efficiency of the budgeting system and the profit margin. The results also showed that there is a meaningful relationship between the employees' belief in purpose, budget inclusiveness and human resources expertise and profit margin in Saderat Bank of Iran. Based on the results of the study, comprehensive coverage based on existing scientific and standards can provide continuity and facilitation of the bank's executive affairs and guarantee the profit margin of the bank. Manuscript profile -
Open Access Article
37 - Identification and prioritization of integrated management indicators in Iran's sports tourism industry
Taraneh Karimi Ali Mohammad Safania Rahim Sarvar Salaheddin NaghshbandiSports tourism in Iran is facing many challenges.In spite of the efforts to remove the obstacles and identify the capacities of this field of tourism in the country,there is still a long way to its effectiveness.What is needed is an integrated management approach toward MoreSports tourism in Iran is facing many challenges.In spite of the efforts to remove the obstacles and identify the capacities of this field of tourism in the country,there is still a long way to its effectiveness.What is needed is an integrated management approach towards the development of this industry.The current research is of a mixed type(qualitative-quantitative)with an exploratory approach.In the qualitative section, semi-structured interviews were used to collect data, and20experts in the fields of tourism,sports management,and geography were selected through snowball sampling.Also,data analysis in this section was carried out by borrowing from the foundational data theory and approach.Glazer took place.In the quantitative part,the data collection tool is a researcher-made questionnaire from the first part,the validity of which was determined according to the opinions of the professors and the reliabilitywas determined based on Cronbach's alpha coefficient.Based on the three-stage coding,the findings show24variables in8main factors:political-programmatic,duty,managerial,legal.Institutional, structural,tools and resources were thebeneficiaries.Identification of the effective factors of the research was done through one-sample statistical tests, prioritization of indicators was done with the help of theAHPpaired questionnaire.Statistical analyzes were carried out usingSPSand Expert Choice software.The results of the present study indicated the multiplicityof decision-making centersin sports tourism,by removing legal gaps, analyzing the shortcomings of laws and efforts to create new legislative capacities,as well as the allocation of duties in the field of tourism.Sports,together with Iran's rich culture and specialized budgeting,it is possible to explain and compile comprehensive policies and programs to gain synergy,and finally,the main form of integrated management in this field can be planned. Manuscript profile -
Open Access Article
38 - The appropriate pattern of distribution of construction credits in the provinces of Iran With the method of ideal planning and the goal of economic justice
Fateme Sadeghi Pour saeid karim zade daei Hosein Sharifi Ranani -
Open Access Article
39 - Investigating the Factors Affecting Performance-Based Budgeting to Promote Commercial Public Transparency and Accountability
Fereshteh Shahmirzalou Asadollah Mehrara Mehrdad Matani Yousef Gholipour -
Open Access Article
40 - Presentation of an Operational Budgeting Model in Crisis Management
Shohrehosadat KarimiJahromi Mohammad Sharif Malekzadeh Abbas Saleh Ardestani -
Open Access Article
41 - The consequences of oil economy in the second Pahlavi era on the structure of politics in Iranian society
Hossein Hossenzadeh Fereydoun Akbarzadeh Lena Abdolkhani Hamed Mohaghegh niaIran's economy in the second decade of Mohammad Reza Shah's rule, Iran became more and more rent-seeking and oil-rich. With the nationalization of the oil industry, oil revenues belonged to Iran, and although after that an oil consortium was formed to extract and sell I MoreIran's economy in the second decade of Mohammad Reza Shah's rule, Iran became more and more rent-seeking and oil-rich. With the nationalization of the oil industry, oil revenues belonged to Iran, and although after that an oil consortium was formed to extract and sell Iranian oil, but gradually the position of oil in the economy and consequently Iran's policy became special and very influential. To the extent that oil rents led to the formation of an oil rentier government, which had many internal and external consequences for Iran. In this article, using analytical-descriptive method, the question is what were the most important consequences of "oiling" the economy for politics and government in Iran, in internal dimensions? One of the most important internal achievements of this dependence was the establishment of administrative, political and security institutions, in the light of oil revenues and reforms from above, by the Shah relying more than anything on the revenues he had earned from oil Manuscript profile -
Open Access Article
42 - Study of Administrative Body of Robe' Rashidi
mahmud ghorbani mohammad mehdi broshkiRobe' Rashidi was an old school in Tabriz established in the first half of the eighth century. It should be mentioned that the applied principles and methods in this school were based on management organization. By a deep glance, it can be found that overall principles MoreRobe' Rashidi was an old school in Tabriz established in the first half of the eighth century. It should be mentioned that the applied principles and methods in this school were based on management organization. By a deep glance, it can be found that overall principles of management and education in this complex were in the fields of management and leadership, human resources management, organization and management through compatible modern management and sometimes quite common. In this essay, the researchers applied the granted letter from Robe' Rashidi written by Vaghef which the original version is in Tabriz University. Manuscript profile -
Open Access Article
43 - Review of Operational Budgeting System in Iran and USA
Abbas Emami Asgar Jalalian Sayed Hosain SadeghiAbbas Emami [1] Asgar Jalalian [2] Sayed Hosain Sadeghi[3] Abstract: The study examines the operational budgeting system in Iran and the United States and to investigate the place of budgeting in the Iranian and US legal systems. The method used in the study is d MoreAbbas Emami [1] Asgar Jalalian [2] Sayed Hosain Sadeghi[3] Abstract: The study examines the operational budgeting system in Iran and the United States and to investigate the place of budgeting in the Iranian and US legal systems. The method used in the study is descriptive-analytical and documentary approach. In the Islamic Republic of Iran, the government's budget for each sector is separately assessed on a case-by-case basis in each of the specialized committees, especially the House Economic Commission. In the United States, budget performance is measured on the basis of strategic and operational plans implemented, and congressional federal agencies and Senate oversight bodies monitor the budget's performance, how it is spent, and the type of budget line that is effective for development plans. They prepare the report and evaluate it. [1] - PhD Student, Department of Law, UAE Branch, Islamic Azad University, Dubai, United Arab Emirates [2] - Associate Professor, Department of Law, Payame Noor University, Tehran, Iran [3] - Assistant Professor, Department of Law, Zabol Branch, Zabol National University, Zabol, Iran Manuscript profile -
Open Access Article
44 - Identify and prioritize Leadership Substitutes in the Program and Budget Organization.by looking at organizational missions based on the Hill & Hope governance model
AKHTAR Khosh navaz Gholamreza Memarzadeh Tehran Seyed Mahdi Alvani Naser HamidiThe present study was conducted with the aim of examining and prioritizing leadership Substitutes in the program and budget organization with a view to organizational mission. Leadership Substitutes have questioned the need for leadership in some situations. In such a w MoreThe present study was conducted with the aim of examining and prioritizing leadership Substitutes in the program and budget organization with a view to organizational mission. Leadership Substitutes have questioned the need for leadership in some situations. In such a way that some factors such as job, personal, organizational and value characteristics can be considered as a substitute for leadership. The method of this research is quantitative in terms of the nature of the data; In terms of purpose, it is practical. The statistical population included 7 organizational experts who were selected by judgmental sampling method and 33 senior staff managers of the Program and Budget Organization who were selected by census sampling method. Three researcher-made questionnaires were used to collect data. The data analysis method is SPSS software and one-sentence t-test as well as Lengo software and Mikhailov hierarchical method. This study showed that the Planning and Budget Organization, given the high levels of administrative independence and below average and almost low operational independence in carrying out its missions, can use which leadership Substitutes and with what priority. Also, the priority of the variables that make up the leadership Substitutes in the program and budget organization were determined as individual, organizational, job and value characteristics, respectively Manuscript profile -
Open Access Article
45 - Investigating the mediating role of organizational responsibility on the impact of perceived organizational justice dimensions on organizational commitment (Case Study: staff of the country's planning and budget organization)
Elaheh Atefi Mohammad Rahimi Fatemeh AfrasiabiGiven the importance of organizational commitment in advancing strategies, organizations must take steps to promote this in the area of perceived organizational justice and corporate social responsibility. Considering the position of the program and budget organization MoreGiven the importance of organizational commitment in advancing strategies, organizations must take steps to promote this in the area of perceived organizational justice and corporate social responsibility. Considering the position of the program and budget organization and in this research, the main goal is to investigate the effect of social responsibility of the organization on the participation of employees considering the mediating role of perceived organizational support and empowerment of the staff of this organization. The present research is considered as an applied goal. On the other hand, according to the method of data collection, descriptive-survey. The statistical population of this research was the staff of the country's planning and budget organization. According to the size of the population, 298 individuals were selected for stratified random sampling. Three hypotheses were used to examine this issue. Data were collected using a questionnaire and Cronbach's alpha was validated and reliable. To analyze the data, using SPSS and lisrel software, inferential statistics such as Pearson correlation coefficient were used to analyze the statistical data. The results indicated that perceived organizational justice and social responsibility of organization had a positive and significant effect on organizational commitment of employees. On the other hand, organizational justice has a positive and significant impact on the social responsibility of the country's planning and budget organization. Manuscript profile -
Open Access Article
46 - Investigating the Determination of Strategic Strategies in the Budgeting System of Iran
Mohammad Reza Kordloo Karam Allah Danesh Fard Akbar Alam Tabriz Mahdi Taqavi Budgeting and budgeting are important in achieving the goals of governments and if implemented correctly can be the source of the impact. Therefore, the purpose of the present study is to determine the conventional strategy in the country budgeting system. The st More Budgeting and budgeting are important in achieving the goals of governments and if implemented correctly can be the source of the impact. Therefore, the purpose of the present study is to determine the conventional strategy in the country budgeting system. The statistical population of the study is budget experts of government agencies and their total is 60 people. According to the prediction of the probability of some experts not willing to participate in the research, the sample size of the quantitative surveys consisting of budget executives' experts was calculated using Cochran formula and 52 persons were selected. This study is applied in terms of purpose, in terms of data collection, descriptive-survey research, and in terms of data type, quantitative and in terms of cross-sectional research. The results show that the component of incremental budgeting in Iran has superiority over programmatic budgeting, cost center budgeting, incentive performance budgeting and zero-based budgeting and budgeting in Iran is incremental and cannot be implemented. In the true sense of the program. Manuscript profile -
Open Access Article
47 - Iranian Designing a System Dynamic Model for Corporate Cash Management
Mahmood Alborzi Keyvan Dadras Davood GharakhanyCash management is one of the main topics of corporate financial management. Liquidity is the company's ability to fulfill short-term obligations. Budget preparation is one of the most important short-term financial forecasting tools for cash management in companies. Ca MoreCash management is one of the main topics of corporate financial management. Liquidity is the company's ability to fulfill short-term obligations. Budget preparation is one of the most important short-term financial forecasting tools for cash management in companies. Cash budget plans input and output cash flows in a period. Using this method the courses the company is faced with surplus cash and the courses in which the company is faced with shortage of these funds and has to supply it are determined. In this study, it has been attempted to while analyzing the causative relationships among the components of incoming and outgoing cash flow, a system dynamic model is proposed for planning organizations’ cash funds. Using the proposed model the incoming and outgoing cash flows are predicted and by providing different scenarios to address liquidity shortages, the variable changes of the model and their effect on liquidity of the company are discussed. Manuscript profile -
Open Access Article
48 - A Study on Setting up an Operational Budgeting System in Service Organization
Alireza Irajpoor Alireza TorabiniaBudget is the most important planning tool for managing any organization. Budgeting as prediction of incomes and expenses for a period helps Manager to keep under control the financial health of the organization. The operational budgeting system with result-oriented pur MoreBudget is the most important planning tool for managing any organization. Budgeting as prediction of incomes and expenses for a period helps Manager to keep under control the financial health of the organization. The operational budgeting system with result-oriented purpose of this financial document tries to link budget allocations to the results of the organization actions to achieve savings, transparency, efficiency and effectiveness of budget. The aim of this study is explore the effect of diamond model factors on establishment of operational budget system and determine the impact of each of these factors. The diamond Model includes Factors as follows: planning management, cost management, performance management, change management, accountability system and motivation system. The research is a descriptive – survey type, in which questionnaire was used for data gathering and SPSS software was used for data analysis. Research findings suggest that six factors of diamond model have effect on the establishment of the operational budget with performance management, planning Management and cost management have the greatest impact respectively. Manuscript profile -
Open Access Article
49 - Three Hybrid Metaheuristic Algorithms for Stochastic Flexible Flow Shop Scheduling Problem with Preventive Maintenance and Budget Constraint
Sadigh Raissi Ramtin Rooeinfar Vahid Reza Ghezavati -
Open Access Article
50 - A New Hybrid Parallel Simulated Annealing Algorithm for Travelling Salesman Problem with Multiple Transporters
parham azimi Ramtin Rooeinfar Hani Pourvaziri -
Open Access Article
51 - A Tunned-parameter Hybrid Algorithm for Dynamic Facility Layout Problem with Budget Constraint using GA and SAA
Hani Pourvaziri Parham Azimi -
Open Access Article
52 - Forming the Territorial Communities' Local Budgets in Ukraine Under Decentralization: Current Condition and Management Tasks
Khrystyna Patytska Olena Panukhnyk Nazariy Popadynets Irina Kramarenko -
Open Access Article
53 - An Appropriate Budgeting Model for Increasing Iran Budgeting System Productivity based on the International Monitory Fund 2014 Standard
mohammad reza kordloo Karam Allah Danesh Fard Akbar Alem Tabriz Mahdi TaqaviBy using the latest standards of International Monitory Fund this paper tries to present an appropriate using model of budgeting strategies and allocating resources to increase Iran budgeting systems productivity, this research has been designed and implemented with a q MoreBy using the latest standards of International Monitory Fund this paper tries to present an appropriate using model of budgeting strategies and allocating resources to increase Iran budgeting systems productivity, this research has been designed and implemented with a quantitative approach. The statistical population of this research is 480 budgeting experts and its statistical sample includes 214 budgeting experts which is identified by stratified sampling method and sized by using the Cochran formula. This paper is exploratory and inductive research in the aspect of purpose, a developmental research in the aspects of users and a cross-sectional research in the dimension of time. The questionnaire and the descriptive and inferential statistics were used to determine and present the proportional pattern of using different types of budgeting strategies and allocating resources based on the ten affairs and fifty different seasons of the country's budgeting economic principles in accordance to the International Monitory Fund 2014 Standard. Manuscript profile -
Open Access Article
54 - Specifying the Saturation Point of Advertising Budget Using Ideal Planning Model
Fatemeh Khanzadi Fereydoun Ohadi -
Open Access Article
55 - Investigating the flux of radiation in Yazd city for the period of January 2006 –January 2008
Mostafa Krampoor Hussain Mohammadi Faramarz Khoshakhlagh Houshang GhaemiCFSR data with a spatial resolution of one tenth and hours of time (01 and 07 GMT) was extracted from 2006 to 2008 for the month of January, and Albedo monthly and hourly average, the net flux of radiation in terms were analyzed. The results were obtained as follows: Al MoreCFSR data with a spatial resolution of one tenth and hours of time (01 and 07 GMT) was extracted from 2006 to 2008 for the month of January, and Albedo monthly and hourly average, the net flux of radiation in terms were analyzed. The results were obtained as follows: Albedo ratio in the West of Yazd city is more than the east due to city texture and Architecture of Yazd city. The amount of Aledo in the city area is reduced roughly to 2 percent because of the precipitation. Average outgoing long wave flux at night in the northern area is more than the south area. The difference is 4 watts per square meter. This difference is due to the heat generated by the anthropogenic phenomenon. Because of the atmospheric turbidity in the northern area incoming short wave radiation is lower than that south area in cloudy and clear conditions. So, in the cloudy weather conditions, it received only 15 percent of the energy input in the clear condition. The amount of sensible heat flux is not high in the city this month. In the early hours of the night in the northern part of the city a sensible heat flux remains negative due to the production of anthropogenic heat. Sometimes the difference between north and south of the city is eight watts per square meter. Like other components of the radiation budget of the terrestrial heat flux distribution is not uniform and the amount in the south is more than that north. During the day the distribution is different in the north and south of about 21 watts per square meter. Latent heat flux between the north and south of the city is observed, while sometimes the opposite is taking place. Manuscript profile -
Open Access Article
56 - The Effect of Financial Market Variables and Macroeconomic Variables on Exchange Rate Returns of Iran and major trading partners (1990 to 2015)
Reza Najarzade Lotfali Agheli Elham KhorasaniThe aim of this study is to evaluate the impact of financial and fundamental variables on exchange rate fluctuations for Iran and 11 countries of her major trading partners during 1990-2015 with General Method of Moments (GMM) approaach. The overall results suggest that MoreThe aim of this study is to evaluate the impact of financial and fundamental variables on exchange rate fluctuations for Iran and 11 countries of her major trading partners during 1990-2015 with General Method of Moments (GMM) approaach. The overall results suggest that stock index differentials, the interest rates differentials, net capital inflows, net bond inflows, budget deficit and the relative efficiency of non-tradable sector have a negative and significant impact on the exchange rate. However, the inflation rate differentials and the relative efficiency of tradable sector have a positive effect. Inflation, deficit and the relative efficiency of tradable sector showed to have the greatest impact on the exchange rate returns. Therefore, it is recommended to reduce the role of the government through the transfer of activities to the nongovernmental sector and less government intervention in the economy to reduce the adverse effects of the budget deficit on macroeconomic performance, to prevent a sharp increase in liquidity in the community, and to reduce the conversion of oil revenues to rials relative to Reducing inflation, and improving efficiency index, especially that of tradable sector to preserve the value of the national currency is helpful. Manuscript profile -
Open Access Article
57 - The Impact of Provincial Budget Gap on Regional Income Disparity of Iran’s Provinces by Using PVAR Model
Hadi Rahmani Fazli Abbas Arab MazarThis paper attempts to investigate the relationship among provincial construction and total budget gap with per capita income disparity as a regional inequality index among the nation provinces during 2006 - 2011 periods by using panel vector autoregressive approach. Ba MoreThis paper attempts to investigate the relationship among provincial construction and total budget gap with per capita income disparity as a regional inequality index among the nation provinces during 2006 - 2011 periods by using panel vector autoregressive approach. Based on the panel co-integration test there is a long run significant relationship among provincial income per capita disparity with provincial construction and total budget gap. Estimation results of PVAR model and analysis of impulse responses functions show that the budget gap shock has a positive impact on income per capita disparity and justifying the shock effect on income per capita lasts about six periods. The variance decomposition results of the shocks showed that the total and construction budget gap explain a considerable part of provincial income per capita disparity variation. The results emphasis on necessary to reduction gap in budget allocation to the nation provinces. Manuscript profile -
Open Access Article
58 - Financing Through Public-Private Partnership and Development
hasan noei aghdam Sayed Shams Alddin Hoseini Abbas Me'marnejad karim emami jozeThe main purpose is to explain the impact of financing through public-private partnerships with government funding on development. For this purpose, the system of simultaneous equations was used based on Iranian Registry data from 1976 to 1978. Estimated coefficients fo MoreThe main purpose is to explain the impact of financing through public-private partnerships with government funding on development. For this purpose, the system of simultaneous equations was used based on Iranian Registry data from 1976 to 1978. Estimated coefficients for the effect of financing through public-private partnerships and government funding on development were tested. The results showed that public-private partnership financing was about four times more likely to affect development than government funding. This difference is not rejected at the 98% level. It is proposed to increase the share of financing through public-private partnerships rather than through government funding to further the development goals.This move, in addition to freeing up government funding for other development goals, allows for increased private sector participation. Manuscript profile -
Open Access Article
59 - Impact of Fiscal Policy Shocks on Cyclical and Structural Budget Balance in OPEC Member Countries
marzieh dindarrostami Shamsollah Shirinbakhsh Zahra AfshariAbstract The aim of this paper is to investigate the effects of fiscal policy shocks on the actual, cyclical and structural budget balance in OPEC countries during the period 1980-2015. For this purpose, by separating the budget balance into two cyclical and structural MoreAbstract The aim of this paper is to investigate the effects of fiscal policy shocks on the actual, cyclical and structural budget balance in OPEC countries during the period 1980-2015. For this purpose, by separating the budget balance into two cyclical and structural variables, using the Panel Structural Vector Auto Regression approach, which it presented in Pedroni (2013), as well as separation structural shocks into two common and idiosyncratic shocks among OPEC countries, the effect of fiscal policy is examine. Regarding the results, the effect of expenditures fiscal policy on the actual and structural budget has been positive and the effect of tax policy has been negative in theory. Based on the results, the need to pay attention to automatic stabilization and the use of monetary policy to deal with economic problems, rather than applying discretionary fiscal policy, are advisable. Manuscript profile -
Open Access Article
60 - Optimal Budget Modeling for Technical and Vocational Training Organization
zarir negintaji akbar zamanzadehAbstract Technical and Vocational Training Organization considers the improvement and promotion of financial resource efficiency as one of the main strategies to implement a comprehensive system of skills and technology across the country. Therefore, the identification MoreAbstract Technical and Vocational Training Organization considers the improvement and promotion of financial resource efficiency as one of the main strategies to implement a comprehensive system of skills and technology across the country. Therefore, the identification of influential factors in the financial resource allocation is very crucial for policy makers and managers in the organization. This is the main objective of this research. Statistical society includes all provincial departments of vocational training used in this study during 2012-2013. The methodology is based on Panel Data.The results represent allocating financial resource to vocational and technical training centers in provinces should consider five influential variables, namely unemployment, educational commitment, number of instructors and staffs, and finally, number of workshops. This means that the allocation of financial resources in provinces must be done according to the coefficients %15, %26, %30, %28 and %4 respectively, based on unemployment rate, responsible training hours, number of instructors, number of administrative staffs and number of workshops. Manuscript profile -
Open Access Article
61 - A Study of the Causes of Emigration of Elite from Iran from the International Political Economy View
Said Mirtorabi Saie Khavari NejadAbstract This article tries to explore the main causes of emigration of Iranian educated specialists from Iran from the view point of shortage of research and educational facilities and problems related to them with focus on 2001 decade (1380-1390 Iranian years). Main MoreAbstract This article tries to explore the main causes of emigration of Iranian educated specialists from Iran from the view point of shortage of research and educational facilities and problems related to them with focus on 2001 decade (1380-1390 Iranian years). Main part of educational and research institutions are financed and managed by state planning and budget. That is where the government is involved in society and political economy area. On the other hand the factors that attract educated elite of different countries can be seen in world political economy. The aim of the present article is proper understanding of the factors pertaining to the structure of education and research in Iran and the way the weaknesses of this structure affects the intensification of emigration of best educated and specialist to abroad. For this allocation of budget in educational and research fields are examined within the framework of attraction and repulsion theory and the attractive and repulsive factors are identified which creates the potential condition for emigration of the elite to abroad. The finding of the study shows that factor like lack of economic support which includes little investment in educational and research sector are the factors that accelerate emigration of the elite. These factors can be seen in several indexes like the ratio of research budget to gross domestic product of the country, the ratio of active researcher to the population of the country and allocation of research of budget by private and public sector. On the other hand in the developed countries in the above said indexes ample facilities are provided which act as an attractive factor for absorbing educated specialists and elite. The above factors are among the most important economic factors of emigration of scientific elite to abroad in 2001 decade (1380-1390 Iranian years). The paper has used descriptive-analytical method in analyzing data. Manuscript profile -
Open Access Article
62 - Locating Evaluation of Educational Landuse in Doroud of Lorestan Province
sajad namdariIn each city one of the authentic activities is educational using land which in planning and evaluation process should be attended specifically .Since accurate place selection of school in city could lead to cost reduction of families ، transportation and traffic reduct MoreIn each city one of the authentic activities is educational using land which in planning and evaluation process should be attended specifically .Since accurate place selection of school in city could lead to cost reduction of families ، transportation and traffic reduction and consequently ، pollution reduction ، city service reduction city service reduction and so on .In this study locating of educational using lands in Doroud has been investigated .The aim of this study evaluation of schools in Doroud from the aspect of open space budget and construction ، student number average in class and unit number and also evaluation and analysis of relationship between site - seeking criteria with site selection available in educational space in Doroud . Research method is analytical and. In order to investigate the relationship between stated criteria variance analysis test and Leven have been used. Research findings show that Doroud from the aspect of open spaces budget and construction budget in comparison with current educational standards is not in an appropriate condition but from the aspect of student number in class, unit number and land budget have a better quantity and quality than each citizen inhabitant and budgets extent derived from technical office training and educational ministry. In addition, educational space has not any connection with other site –seeking criteria. In fact there is a meaningful difference between site –seeking criteria and available site –selection and this reveals that educational spaces in Doroud city have not appropriate circumstance from the aspect of agreement proximity and appropriateness. Manuscript profile -
Open Access Article
63 - Pursuing International Competitiveness in Iranian Wheat Policy
S.S. Hosseini M. TorshiziAfter the war with Iraq which ended in 1988, Iran implemented several agricultural support policies based on Five-Year National Development Plans. The main objective of these plans in the agriculture sector was to make the agricultural economy more market-oriented and t MoreAfter the war with Iraq which ended in 1988, Iran implemented several agricultural support policies based on Five-Year National Development Plans. The main objective of these plans in the agriculture sector was to make the agricultural economy more market-oriented and to encourage sustainable agriculture. This paper investigates the extent to which Iran's government has been able to achieve this objective in the case of wheat. For this purpose, Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) indicators for Iranian wheat are calculated and discussed. Generally, producers’ and consumers’ support is achieved chiefly by distorting market prices. As will be shown, from 1989 to 2006, the PSE increased about 20 times (in real prices), while the level of production increased 1.69 times. However, the PSE had no significant causal relationship with either wheat yield or its area under cultivation. With respect to consumers’ support, this was found to be positive for Iranian wheat, a result that is uncommon for most developed and developing countries. Recent agricultural policies in Iran do not appear to encourage international competitiveness for wheat and are making the wheat economy more dependent on support prices. We suggest that policy makers reconsider the method of subsidization and the pricing system, at least in the case of wheat. Manuscript profile -
Open Access Article
64 - A population-based algorithm for the railroad blocking problem
Masoud Yaghini Masoud Seyedabadi Mohamad M Khoshraftar -
Open Access Article
65 - A firefly algorithm for solving competitive location-design problem: a case study
Seyed Jafar Sadjadi Milad Gorji Ashtiani Reza Ramezanian Ahmad Makui -
Open Access Article
66 - Solving a bi-objective project capital budgeting problem using a fuzzy multi-dimensional knapsack
A Khalili-Damghani M Taghavifard -
Open Access Article
67 - Study of the acquisition possibilities within Agricultural Research, Education and Extension Organization (AREEO) affiliated libraries of research institutes and centers
Tayyebeh Shahmirzadi Fardin Koolaeian Javad BashiriPurpose: The present project studied the status of acquisition possibilities within the Agricultural Research, Education and Extension Organization (AREEO) affiliated libraries of research institutes and centers. Methodology: Survey method is used in this research. In MorePurpose: The present project studied the status of acquisition possibilities within the Agricultural Research, Education and Extension Organization (AREEO) affiliated libraries of research institutes and centers. Methodology: Survey method is used in this research. In order to form a picture of the current situation, a questionnaire was designed and sent to 63 libraries. 49 libraries (%77/8) responded. The information was analyzed by descriptive statistical methods using Excel software. Findings: The results showed the total number of affiliated persons in libraries is 96. Totally 40 library staffs from 96 library staffs had university degrees in Library and Information Science. Most libraries had budget problem and they did not have access to stable financial resources. And, access to Internet with IP valid 55/1 and 28/58 percent of them lacked it. Conclusion: Finally, in order to eliminating the weakness of studied libraries and building coherence and concordance collections, some guidelines were proposed. Manuscript profile -
Open Access Article
68 - The Impact of International Sanctions on Development of Health Tourism in Iran
ایمان امیری حمید احمدی حمید احمدی -
Open Access Article
69 - The Impact of Islamic Financial Instruments on the Occurrence of Business Cycles in the Iranian Economy: A Case Study of Participation Bonds
Yazdan Gudarzi Farahani Vahid Mahboubi MatinThe aim of this study was to investigate the role of Islamic financial instruments inthe occurrence of business cycles in the Iranian economy. In this regard, theemphasis has been on Islamic participation bonds offered by the Central Bank. Forthis purpose, statistical d MoreThe aim of this study was to investigate the role of Islamic financial instruments inthe occurrence of business cycles in the Iranian economy. In this regard, theemphasis has been on Islamic participation bonds offered by the Central Bank. Forthis purpose, statistical data from the period 1992-2020 and structural vectorautoregression model (SVAR) were used. The results of this study showed that theimpetus from the supply of participation bonds as a tool for monetary policy and anIslamic financial instrument has led to the fact that the amount of business cycles inthe Iranian economy is not moderated. In fact, the results showed that the variablesof budget deficit, exchange relationship and price were the most important variablesaffecting business cycles in the Iranian economy. The results showed thatparticipation bonds could not act as an anti-cyclical policy tool in the Iranianeconomy. Considering the results of how Islamic financial instruments affectbusiness cycles in the Iranian economy, it is necessary to recognize the impact ofgovernment budget deficit and its financing. Manuscript profile -
Open Access Article
70 - Forecasting of Groundwater Table and Water Budget under Different Drought Scenarios using MODFLOW Model (Case Study: Garbaygan Plain, Fars Province, Iran)
A Fatehi Marj M Taie Semiromi -
Open Access Article
71 - The Impact of world oil prices on Economic Growth ،Unemployment، Inflation and Budet Deficit in Iran
narges Ghalevandi fatemeh zandiنوسانات قیمت نفت، منبع اصلی آشفتگی اقتصاد کشورهای متکی به درآمدهای نفتی بوده و اقتصاد کشورهای واردکننده و صادرکننده نفت را متاثر میکند. بررسی آثار شوک نفتی در تحقیقات مختلف بررسی شده و در این پژوهش برای نخستین بار به بررسی تأثیر قیمت نفت بر رشد اقتصادی، تورم، بیکاری و Moreنوسانات قیمت نفت، منبع اصلی آشفتگی اقتصاد کشورهای متکی به درآمدهای نفتی بوده و اقتصاد کشورهای واردکننده و صادرکننده نفت را متاثر میکند. بررسی آثار شوک نفتی در تحقیقات مختلف بررسی شده و در این پژوهش برای نخستین بار به بررسی تأثیر قیمت نفت بر رشد اقتصادی، تورم، بیکاری و کسری بودجه در ایران پرداخته شده که از نظر جامعیت، دارای نوآوری میباشد. نوع دادهها به صورت سری زمانی سالانه بوده و جامعه آماری شامل رشد اقتصادی، تورم، بیکاری و کسر بودجه در کشور ایران از سال 1363 تا 1398 بود. نتایج نشان داد که شوک قیمت نفتی بر رشد اقتصادی و بیکاری تأثیر مستقیم داشته و بر تورم و کسری بودجه تأثیری نداشته است. بدین صورت که هرگونه تغییر ناگهانی بر قیمت نفت، میتواند آثار سوء بر رشد اقتصادی و بیکاری دارد. البته دوره دو ساله پایانی این تحلیل، به فشار حداکثری آمریکا علیه ایران مرتبط بوده که این اثر در مطالعات لحاظ نگردیده و پیشنهاد میشود که در تحقیقات آتی مورد استفاده قرار گیرد. Manuscript profile -
Open Access Article
72 - The Relationship between Budget Deficits, Inflation and Money Supply in Iran
Ali Dehghani Masumeh Ehyaei Bijan SafaviThe main objective of this study was to investigate the relationship between budget deficits, inflation and money supply growth rate in Iran as one of the most important subjects in macroeconomics. In many countries, the budget deficit policy is used as one of the tools MoreThe main objective of this study was to investigate the relationship between budget deficits, inflation and money supply growth rate in Iran as one of the most important subjects in macroeconomics. In many countries, the budget deficit policy is used as one of the tools of financial policy. The relationship between the government budget deficit and the macroeconomic variables is somewhat ambiguous. All data related to inflation, budget deficit and money supply growth rate have been collected from the Central Bank of the Islamic Republic of Iran and the Iranian Statistical Center. Econometric methods including stability test, White, Johansson and vector regression test (VAR) were used to examine the hypothesis. The results of the present study show a positive and significant relationship between budget deficit, inflation and money supply growth that confirms the hypotheses of the study. Manuscript profile -
Open Access Article
73 - Reviewing the Reasons for not Achieving the Construction Budget within Four Years in Tehran Fourth Development Plan (Case Study: Civil Road Transportation- Office of Reconstruction and Development Schools-
K. Danesh Fard H. Rajabi FarjadThis study examines the reasons for non-realization of developmental budgets of Tehran Province within the first four years of the Fourth Development Plan (87-84) via a case study on: Tehran Province Housing and Urbanizing, Mines Industries Organization, Road and Tra MoreThis study examines the reasons for non-realization of developmental budgets of Tehran Province within the first four years of the Fourth Development Plan (87-84) via a case study on: Tehran Province Housing and Urbanizing, Mines Industries Organization, Road and Transportation, Renovating Schools Office. The purpose of this research is to identify the problems on the way of non-realization of developmental budgets atTehran Province and identification of obstacles in this regard. Reviewing issues regarding the implementation of the budget funding, identifying the barriers to the realization of developmental budget, identifying obstacles at the operating cost process and attracting the officials' attention to the organizational and administrative capacities to support the implementation of the budget are the other concerns. Research methods used here is the survey method and data collection instrument is a questionnaire that its content validity is confirmed by the experts and its reliability is calculated through Cronbach alpha as 0.9657 in this study. Statistical community includes the Financial Department, Housing and Urbanizing, Mines Industries Organization, Road and Transportation, Renovating Schools Office staff at Tehran Province. The sampling technique is based on the organizational conditions and depends on credit, budget, inventory departments staff and the headquarter managers totals to 53; One-way ANOVA and Spearman Correlation Coefficient Formule were applied. The findings of this research show that there is a significant correlation among the independent variables (delay in budget allocation, bureaucracy, predetermined schedules, inner-organizational structural problems, inappropriate evaluation of developmental budget) and non-realization of developmental budget or the delay in implementation of this budget. This research shows the operating cost process variable is the most influential factor in non-realization of developmental budget and/or delays in implementing this budget in the organizations under the study. Manuscript profile -
Open Access Article
74 - بررسی اثر صادرات غیرنفتی بر نرخ ارز حقیقی در ایران
بهمن طهماسبی احمد جعفری صمیمی غلامعلی فرجادی -
Open Access Article
75 - Analyzing the Household Mental Budgeting Behavior Based on the Theory of Planned Behavior
Mohammad NazaripourAbstractMental budgeting is one of the topics in the field of behavioral economics and emphasizes the psychological aspects of financial accounting. Mental budgeting can play an important role in personal financial management. The purpose of this study is to investigate MoreAbstractMental budgeting is one of the topics in the field of behavioral economics and emphasizes the psychological aspects of financial accounting. Mental budgeting can play an important role in personal financial management. The purpose of this study is to investigate the household mental budgeting behavior based on the theory of planned behavior. This research is descriptive-survey based on the method of doing and in terms of target, is functional. The population of this study was households of Kurdistan province who were selected by convenience sampling. The research instrument used was a questionnaire. The content validity of the questionnaire was confirmed by a panel of experts. In order to evaluate the construct validity (including convergent and discriminant validity) and the reliability of the research instrument (composite reliability and average variance extracted) and to estimate the research measurement model from exploratory and confirmatory factor analysis through SPSS software version 26 and AMOS version 24 has been used. Structural equation modeling has been used to test the hypotheses. Exploratory factor analysis led to the discovery of five factors (attitude, subjective norms, perceived behavioral control, mental budgeting intention, and mental budgeting behavior) of the 21 components studied. Together, these five factors were able to explain 63% of the total variance. Confirmatory factor analysis confirmed the number of factors and factor loadings of variables. All five research hypotheses were confirmed. The degree to which mental budgeting intention are influenced by other variables in order of importance were: attitude, perceived behavioral control and subjective norms. In addition, demographic variables such as gender, age, education, marriage, employment, income and work experience are also considered as moderating variables in the results analysis. For example, the status of variables such as attitudes, subjective norms, and mental budgeting behavior varied among different ages. The result of this study showed that mental budgeting can lead to the development and strengthening of household financial behavior. Manuscript profile -
Open Access Article
76 - The U.S. Government Shutdown of 2013: The Role of Tea Party
Zahra Amiri Mazlaghani Fouad IzadiThis paper tries to explore the role of the Tea Party in the U.S. government shutdown in 2013. As a unique phenomenon in the world, only the U.S. government has experienced several shutdowns and the emergence of the Tea Party movement added a new dimension to the politi MoreThis paper tries to explore the role of the Tea Party in the U.S. government shutdown in 2013. As a unique phenomenon in the world, only the U.S. government has experienced several shutdowns and the emergence of the Tea Party movement added a new dimension to the political narrative of the U.S. domestic politics in 2009. Hence, simultaneous study of both phenomena as two very controversial cases in the American political system is sought in this paper. To do so, both phenomena are needed to be examined through their historical contexts. Therefore, the theory of “historical consciousness” introduced by Theodor Schieder (1978) is applied as the theoretical framework and, “historical analysis” is assumed as the proper methodology for data analysis. By referring to Boston Tea Party as an iconic event in the American history that gave birth to the idea of the Tea Party in the American political mind, this thesis identifies the core principles of the Tea Party as the same throughout the history. Tea Partiers regard big governments as threats to individual’s liberty. Therefore, the notion of limited government is placed at the center of Tea Party ideology. This research investigates the means by which the Tea Party succeeded to mobilize and unify all potentialities to form a resistance force for defunding ObamaCare and succeed to prevent passing every appropriations including provisions for funding ObamaCare in the House of Representatives. Therefore, the lack of needed appropriations for funding the government, finally led to the government shutdown of 2013. Manuscript profile -
Open Access Article
77 - Assessment of Fire Effect on Water Balance Components under Different Land Uses in Central Zagros Rangelands, Iran
Khodayar Abdollahi Ali Asghar Naghipour-Borj Samira Bayati Zahra Eslami Forrest Weston Black -
Open Access Article
78 - A model for financial strategic Capabilities in successful Implementing of Operational Budgeting System in Branches Islamic Azad University
ebrahim kheradmand nasser khaniAbstract This research tries to providing strategic financial capability components model for successful implementation of operational budgeting at Islamic Azad University departments. Research is developmental in terms of purpose and it was conducted by semi-structured MoreAbstract This research tries to providing strategic financial capability components model for successful implementation of operational budgeting at Islamic Azad University departments. Research is developmental in terms of purpose and it was conducted by semi-structured interview methods and reviewing of documents related to the strategic plan of operational budgeting of Islamic Azad University departments in 2016-2019. The sample size was calculated qualitatively based on the seventeen experts of the Islamic Azad University responses. The sample size was 127 individuals selected randomly. The developed model was tested using structural equation modeling and SmartPLS software. Results showed that the Islamic Azad University departments can implement operational budgeting by influence of dimensions and components of strategic financial capability through planning capability, information systems management capability, motivation management capability, change management capability, capability and facilitate applied knowledge and skills management and ability to manage processes. Keywords: operational budgeting, strategic financial capability, Islamic Azad Unive Manuscript profile -
Open Access Article
79 - The Effect of Authority, Acceptance and Ability Measures on Establishing Performance Budgeting (Case of Iran Free Trade-Industrial Zones)
Zahra Pourzamani Babak NaderiThe free-trade zones should be considered as a bridge between national and international economy which one hand strengthens the base of export expansion by attracting the direct foreign investment; and the other hand, actualizes the relative economical merits in the fie MoreThe free-trade zones should be considered as a bridge between national and international economy which one hand strengthens the base of export expansion by attracting the direct foreign investment; and the other hand, actualizes the relative economical merits in the field of international economy by using potential resources and capacities of the country. Thus evolving the budgeting system toward performance budgeting is an inevitable and necessary issue for the economy of a country. Regarding the importance of performance budgeting and the free-trade zones in each country, this research pointe to appraising the effect of authority, acceptance and ability Measures on establishing performance budgeting in Iran Free Trade-Industrial Zones . The statistical population includes all of financial managers, programming & budgeting managers, budgetary experts, accounting experts (financial affairs) of Free Trade-Industrial Zones Organizations (Aras, Arvand, Anzali, Chahbahar, Qeshm, Kish) and the secretariat of Iran Free Trade-Industrial Zones Organizations. To test the hypotheses, Kolmogorov-Smirnov test and t- test have been used. The findings of this research show that the average of assessment ranks of women and men's do not have significant difference. Also the results indicate that there are not any significant differences among the average of assessment ranks of the age groups and the carrier positions and the educational levels among the variables which were studied. Considering the test of the main hypotheses of this research; at this present time, Iran Free Trade-Industrial Zones Organizations does not have the capacity, authority and acceptability to executing operational budgeting. Manuscript profile -
Open Access Article
80 - Providing an Effective Model for Monitoring and Evaluating Public Sector Financial Performance in Performance-based Budgeting
حافظ امرایی عادل آذرMonitoring the financial performance of the government will enable governments to implement and implement fiscal policies and financial and economic decisions and ultimately economic and social development. Identify key and effective factors to change the financial perf MoreMonitoring the financial performance of the government will enable governments to implement and implement fiscal policies and financial and economic decisions and ultimately economic and social development. Identify key and effective factors to change the financial performance system in the public sector from the traditional control method to the concept new control can help improve the well-being and well-being of individuals, groups, organizations and society. Therefore, the present study aims to identify key factors in monitoring and evaluating the financial performance of the public sector and increase accountability and transparency in this sector to provide an effective model for monitoring and evaluating the financial performance of the public sector in performance-based budgeting and among the qualitative research strategies The foundation was used And developed a comprehensive model that includes causal factors, intervention factors, contextual factors, strategies and consequences of providing an effective model for monitoring and evaluating the financial performance of the public sector in performance-based budgeting. The research tool was interview and data saturation was obtained based on 15 interviews using snowball sampling method. A total of 10 categories and 213 concepts were identified and placed in 6 categories of Strauss-Corbin model. In the proposed model, 10 central codes of "legal and regulatory factors", "organizational structure and culture", "financial and budgetary factors", "structural factors of monitoring and evaluation", "content and managerial factors of monitoring", "motivational and psychological factors" "Technology and information factors", "economic factors", "political and international factors" and "cultural, social factors" are considered in the model and causal factors, context conditions, interventionist conditions, consequences and strategies are considered. Certainly other components and indicators can be identified that, despite much effort, remain hidden and can be discovered, which in this respect the present study has been limited. Manuscript profile -
Open Access Article
81 - The Relation Between Inflation and Creteria of Capital Budgeting
Mohamed Syrany Hassan TahershamsInvestors & creditors and others needs to relevant and accurate financial information for make decisions.this research intended to study the relevant between inflation & assessment criteria's capital budgeting in listed companies in Tehran Stock Exchange among 1 MoreInvestors & creditors and others needs to relevant and accurate financial information for make decisions.this research intended to study the relevant between inflation & assessment criteria's capital budgeting in listed companies in Tehran Stock Exchange among 1383 to 1388. Sampling method is simple sample method. In this research ed 30 companies. Results of research show that countries with inflation economic when companies applies cost method accounting for assessment of criteria's capital budgeting is not provides useful and relevant financial information for investment decisions and decision makers has in wrong. Findings shows that for assessment of criteria's capital budgeting we must adjusted the cash in and out flows with included of inflation rate in our calculations. Manuscript profile -
Open Access Article
82 - The Relationship between Budget Strategies and Social Justice with an Emphasis on Generational Accounting
Behzad Jafari farshid khirolahiAbstract Today, the value of using generational accounting is expanding in the countries of the world. In order to achieve social and intergenerational justice, it is considered important to use generational accounting and update the budget and tax policies. The purpos MoreAbstract Today, the value of using generational accounting is expanding in the countries of the world. In order to achieve social and intergenerational justice, it is considered important to use generational accounting and update the budget and tax policies. The purpose of this research is to explain the relationship between budget strategies and social justice by considering generational accounting in Iran. In the first stage, relevant English and Farsi articles were selected using the CASP Critical Assessment Skills program. Then, using them, the main variables were identified, i.e., generational accounting as an independent variable, intergenerational justice as a dependent variable, and budget policies as a mediating variable and their components. In the following, these variables and their related components were given to 15 experts through a fuzzy Delphi questionnaire to confirm their reliability. Then, in order to validate the final model of the research, a 5-choice questionnaire with approved components was designed and distributed to 235 experts, accountants and experts through the Persa site, and the correlation coefficient and regression of the hypotheses using It was analyzed by spss software. The findings showed that there is a positive and significant relationship between generational accounting, budget commitments and policies, budget strategies and intergenerational justice with social justice. Therefore, considering the importance of budget strategies for future generations and its impact on social and generational justice, it is necessary for our country to consider them. Manuscript profile -
Open Access Article
83 - Considering budget limits in the time-cost-quality trade-off problem And determination of the most economical combination of crashing the time of activities In Critical Path methods networks (CPM)
Ehsaneh Nazari nosratollah shadnoush Tahmoores SohrabiNowadays, one of the most important issues that projects-based companies need in order to better manage project portfolios and financial planning is managing project costs. In project cost management, using a set of techniques and principles for project and financial co MoreNowadays, one of the most important issues that projects-based companies need in order to better manage project portfolios and financial planning is managing project costs. In project cost management, using a set of techniques and principles for project and financial control, it is possible to examine the financial performance of each project in terms of its actual operating cost (actual cost) compared to the estimated cost for the work performed and the corrective solutions to reduce costs And put it under control.Since reducing the duration of activities by allocating more resources to each activity is possible but requires higher costs for the implementation of those activities, it should be noted that the hasty pursuit of activities can lead to a decrease in its quality level Therefore, in the process of compressing the time of activities, in addition to the cost index, the activity quality index should also be considered. In this paper, a mathematical model for project cost management based on the critical path method approach is presented. Considering a specific figure under the project budget ceiling, two goals are to minimize the total cost of the project (the classical model) and aim to maximize the quality of the activities, simultaneously. Manuscript profile -
Open Access Article
84 - Application of Real Option approach for optimizing Venture Capital
farshid moradi reza tehrani Mansour Momeni Shahabeddin ShamsApplication of traditional approaches based on Discounting the cash flow in order to evaluate and comparing investment opportunities including Venture Capital in most industries is a very common issue. Due to the lacking deep certainty in this sort of venture, relying o MoreApplication of traditional approaches based on Discounting the cash flow in order to evaluate and comparing investment opportunities including Venture Capital in most industries is a very common issue. Due to the lacking deep certainty in this sort of venture, relying on traditional approaches could end up with inappropriate decision making, because of ignoring the managerial flexibility. At this study the real option approach in estimated capital budgeting was compared with traditional approach based on Discounting the income. The research hypothesis was that the real option approach could improve the quality of decision making and optimize the investing portfolio from the high risk projects. Accordingly, a venture capital company in the field of pharmaceutical products and medical and therapeutic equipment was chosen for applying the model considering two indicators of the availability and completeness of the financial information of the plans by using the case study approach. The results indicated that considering the value of flexible deciding, the efficacy of the capital budgeting model based on dynamic planning and real options shows more precision than traditional budgeting approach. Manuscript profile -
Open Access Article
85 - Simulation the effects of water deficit irrigation on wheat and corn yield using the Budget model (study on Bilasuvar plain)
elnaz aliabadi Fariborz Ahmadzadeh KaleybarCorrect and convenient management of water resources by preserving the sources in regional and national scales is an inevitable need. Models are the best methods to select most efficient irrigation method lead to high yield response. In this simulation effects of water MoreCorrect and convenient management of water resources by preserving the sources in regional and national scales is an inevitable need. Models are the best methods to select most efficient irrigation method lead to high yield response. In this simulation effects of water deficit irrigation in Bilasuvar plain on the north-east of Ardabil province has been simulated on wheat and corn crops using Budget soil and water balance model. By choosing the product, minimum and seasonal methods with different time steps and also setting the relative evapotranspiration or relative evaporation model has been calibrated for the observation year (2004-2014) and amount of yield was estimated. Result of the statistical analysis shows that choosing the product method with 10 day time periods provides the best simulation using relative evapotranspiration with amounts in an R^2 of 0.98, an RMSE of 78% and an EF of 0.83 that between observed and simulated data of wheat and amount in an R^2 of 0.87, an RMSE of 7.4% and an EF of 0.83 of corn. Later water consumption graphs, performance for each statistic period (2004-2014) under different irrigation strategies have been drawn for both crops. Results demonstrates significant impact of rainfall amount, water preservation capacity, water consumption management and water tension in both crops during the middle stage of its growth compared to the stages of growth including first and final stage. This important fact must be considered for planning the water deficit irrigation schedule. Manuscript profile -
Open Access Article
86 - Effect of Income Inequality on Consumption Expenditure Inequality in Iran, 1982-2007
M.H. Fotros R. MaaboudiOn the basis of macroeconomic consumption theories, consumption behavior as compared to income is more stable. Overtime income inequality that is, appeared as fluctuation and dispersion in income, would affect consumption expenditure. In this paper the extent of consump MoreOn the basis of macroeconomic consumption theories, consumption behavior as compared to income is more stable. Overtime income inequality that is, appeared as fluctuation and dispersion in income, would affect consumption expenditure. In this paper the extent of consumption expenditure inequality that are caused by income fluctuation and dispersion was analyzed. The inequalitiesof household consumption expenditure were analyzed for eight goods and services categories. Urban household budget panel data for the years of 1982 to 2007 were used and causal relationship between the variables analyzed. The results showed that not all of the fluctuation and dispersion in income were transferred to consumption expenditure. Therefore, consumption expenditure was less dispersed than income. Manuscript profile -
Open Access Article
87 - Strategic Financial Management Using Identifying Necessary Factors for Implementing Performance Based Budgeting System in Islamic Azad University
maryam takhtaishahi Rahmatollah Mohammadipour mahmoud hematfarBudget is the most important planning tool for managing each organization, and budgeting as a statement of the situation and forecasting revenues and expenses for a period will help the manager to control the financial health of the area. Accordingly, the purpose of thi MoreBudget is the most important planning tool for managing each organization, and budgeting as a statement of the situation and forecasting revenues and expenses for a period will help the manager to control the financial health of the area. Accordingly, the purpose of this research is to investigate the effect of managerial, structural and environmental factors on the establishment of a functional budgeting system in Islamic Azad University in the direction of financial strategic management and to determine the impact of each of these factors. For this purpose, library and field methods have been used to collect information. A field questionnaire was used to assess the validity and reliability of that control, and Cronbach's alpha was 82%. The statistical population consists of 100 staff members and professors in the field of budgeting, officials and administrative, financial and planning deputies of Islamic Azad University. Research hypotheses and data were analyzed using descriptive and inferential statistics, Smirnoff-Kolmogorov, T one sample run test, Chi-square and Friedman tests by SPSS software. The results show that the implementation of the functional budgeting system in Azad University is possible in terms of management, structural and environmental factors, respectively, and in accordance with the conditions of the University as a unique collection of scientific and educational Manuscript profile -
Open Access Article
88 - Evaluation of the effective elements on the establishment of operational budgeting system in the education organization using the strategic Swot model
Maryam Talebi Mahmoud Lari Habiballah NakhaeiThe budgeting system as one of the management and economic subsystems has always been considered by governments and organizations. Today, governments, for many reasons, need comprehensiveness and systemic thinking, and as a result, the integration of management and econ MoreThe budgeting system as one of the management and economic subsystems has always been considered by governments and organizations. Today, governments, for many reasons, need comprehensiveness and systemic thinking, and as a result, the integration of management and economic systems and the transformation of the public sector, and budget systems to increase productivity and link strategic and macro goals with operational plans. They have provided themselves in a process of improvement or change to a performance-oriented system. Implementation of operational budgeting in the executive apparatus improves the performance and increases the effectiveness and efficiency of the organization and ultimately provides easy access to the goals of the organization. Institutions and agencies need structural reforms in terms of operational budgeting. Poor information of managers, experts and accountants of the executive apparatus and lack of knowledge about the process of operational budgeting or relying on traditional methods can cause problems for the organization. Operational budgeting system as a management system to improve the efficiency and effectiveness of organizational resources has been seriously considered by governments at the national and local levels. This study was distributed with the aim of improving the level of management and financial planning in municipalities in the statistical community of municipal financial experts with a sample of 200 with a questionnaire designed using a diamond model and its reliability is equal to 0.78. After collecting the questionnaire information and analyzing it using SPSSWin22 software, the results show that; There was a positive and significant relationship between the elements (planning, cost analysis, performance management, change management, reward and accountability system, statistics and information system) with the establishment of operational budgeting in municipalities. This significance has become significant at the 99% level. Manuscript profile
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