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        1 - The Identification and Analysis of Causal and Effective Relationships of Required Infrastructures for the Deployment of an Electronic City based on Business Intelligence in Tehran
        Seyed Mohammad Sohofi Neda Kazemi
        It is more than a decade that the electronic city creation projects have been started in different countries. In Iran, the government has taken steps towards establishing such cities. This study identifies and analyzes the causal and effective relationships in the infra More
        It is more than a decade that the electronic city creation projects have been started in different countries. In Iran, the government has taken steps towards establishing such cities. This study identifies and analyzes the causal and effective relationships in the infrastructure required for the deployment of an electronic city in Tehran based on business intelligence and then develops a new conceptual model.The first phase of this study was to identify and refine the infrastructure of a city based on business intelligence according to special and semi-structured interviews done. The combination of expert interviews with various specialties consisting of 10 persons was used. The second and third stages of the ANP technique were the prioritization criteria and in the final step the gap analysis and the Cokaran formula were used to calculate the sample size used.The model developed in this study showed that software maturity, hardware maturity, data centers, data governance, and the integrated management of the main pillars of the basic infrastructure of an electronic city were based on business intelligence, and the pattern of relationships among these variables suggested that the higher levels of the tested elements were more appropriate. Manuscript profile
      • Open Access Article

        2 - Comparison of the results of changing the approach in water resources management in karkheh basin during the droughts of 2012 and 2014.
        Aref Vaeli Alireza Manzari Tavakoli Hamdaleh Manzari Tavakoli
        Until now, the supply management approach has been the dominant approach in the management of water resources in the country, and the result of this management approach has significantly reduced the level of surface and underground water. The imbalance between the devel More
        Until now, the supply management approach has been the dominant approach in the management of water resources in the country, and the result of this management approach has significantly reduced the level of surface and underground water. The imbalance between the development of the country and the protection of water resources has intensified with the emergence of climate change, this situation prompted the executive directors of the Khuzestan Water and Electricity Organization to register a new experience in the drought of 1400 by changing the approach from supply management to consumption management. . The purpose of this article is to compare the quantitative results of two management approaches used in two similar drought phenomena in recent years using the comparative management method. This study is practical and causal from the point of view of the purpose, from the point of view of the implementation process of quantitative research, from the point of view of the logic of deductive-inductive implementation, and from the point of view of data collection, it is descriptive-survey. A comparison of the volume of water distributed with the old approach in the drought of 2012 and the volume of water distributed with the new approach in the drought of 2014 shows that the choice of the new approach on the level of 34272 hectares of agricultural land under summer cultivation in the southern Karkheh catchment area, causes savings. The amount of water is 692 million cubic meters. Manuscript profile
      • Open Access Article

        3 - Investigating the attitude of Librarians about execution of data governance strategies for planning the collection making of information resources in libraries of Islamic Azad University
        fariba jalili fariborz doroudi Sayed Aliakbar Famil Rohani
        Objective:  The purpose of this study was to implement and execute data governance strategies for planning the collection making of information resources in libraries of Islamic Azad University. Method: The research is a descriptive-analytical survey. Statistical p More
        Objective:  The purpose of this study was to implement and execute data governance strategies for planning the collection making of information resources in libraries of Islamic Azad University. Method: The research is a descriptive-analytical survey. Statistical population of the research included all of librarians working in Central libraries of Islamic Azad University in 2017 who were 155 librarians. In order to determine sample size, Morgan’s sampling formula was used and 108 individuals were selected as sample. Data collection tool was a researcher-made questionnaire to measure data governance. The questionnaire’s validity was proved and its reliability was calculated using Cronbach's alpha equal to 98%. The collected data was analyzed in terms of descriptive statistics, one-way ANOVA, Levene’s test using SPSS ver. 25 and Microsoft Excel. Results: The findings showed that librarians' attitudes toward seven most components: data quality, data usage, data process, data standardization, data integrity, data security and data modeling on resource collection in the central libraries of Islamic Azad University, according to educational level, there is no significant relationship between field of study and work experience (P> 0.05), in some components such as: the use of data in collection according to the field of study and data process and data modeling in collection, according to work experience has a significant relationship(p < 0.05). Conclusion: Results of the study showed that the librarians considered feasibility of implementation and execution of data governance strategies in resources and services planning of the libraries of Islamic Azad University higher than average level (desired level). Manuscript profile
      • Open Access Article

        4 - Designing a Model for the Implementation of International Financial Reporting Standards No. (17(
        مهدی اسکافی اصل فرزانه حیدر پور
        AbstractWidespread adoption of international financial reporting standards in the insurance industry is one of the most important developments in the history of accounting. The main purpose of this study is to identify the general and specific challenges facing the insu More
        AbstractWidespread adoption of international financial reporting standards in the insurance industry is one of the most important developments in the history of accounting. The main purpose of this study is to identify the general and specific challenges facing the insurance industry in the implementation of International Financial Reporting Standard No. 17 and to provide an appropriate model for the implementation of International Financial Reporting Standard No. 17. The data were collected based on interviews with insurance industry experts at various levels. Therefore, this research is grounded in terms of applied purpose, qualitative in terms of nature and grounded in terms of strategy. The statistical population of the study is experts in the insurance industry who have sufficient experience in the field of financial reporting. The statistical sample is based on purposive sampling method. The results show that categories such as competitive / monopoly market; Central insurance policies; Price elasticity in the insurance industry; Adaptation of current laws to market needs; Pioneering the rules; Supervision of the insurance industry; Sanctions; international relations; Models and defaults and input settings; Investment policy in the insurance industry; Quality, etc., play an important role in the implementation of International Financial Reporting Standards No. (17) in the insurance industry. Manuscript profile
      • Open Access Article

        5 - Application of Dimtel method for identifying factors affecting the health of the administrative system for the realization of open data governance
        maryam ghasemian gorji masoud Ahmadi Saeed Safariyan Hamedani
        The purpose of this study is to apply the Dimtel method to identify the factors affecting the health of the administrative system to achieve open data rule in government agencies in Mazandaran province. The method of the present study is fundamental (exploratory) resear More
        The purpose of this study is to apply the Dimtel method to identify the factors affecting the health of the administrative system to achieve open data rule in government agencies in Mazandaran province. The method of the present study is fundamental (exploratory) research in terms of nature and a combined method (qualitative-quantitative) has been used to investigate the objectives of the research. The statistical population of the study is the managers of government agencies in Mazandaran province who have a master's degree or higher and have at least 10 years of management experience in the current government. The statistical sample was determined by theoretical sampling method until the indicators reached theoretical saturation. The number of samples in this study was limited to 25 managers of government agencies in Mazandaran province due to open interviews and the prevalence of Covid 19 disease, which slightly affected open sampling in the study. Were considered. Information and data required for the research were collected through a questionnaire. In order to analyze the collected data in the qualitative part, the grounded theory method has been used and in the quantitative part, the Demetel method has been used. The results showed: causal, intervening, pivotal, contextual-individual and environmental factors on the health of the administrative system in order to achieve open data governance in Mazandaran province and according to the obtained model Manuscript profile