منصور روضه ای

One of the major problems in Farajah is the financing of ongoing projects, which due to the lack of necessary credit and budget deficit and the lack of allocation of approved credit, the mentioned projects are closed and half-finished or are being carried out at a very low speed. is.

This research is a career in terms of purpose and a survey in terms of nature, and by using a questionnaire and a survey of the subordinate units of Faraja that use Islamic Treasury documents in some way, the effectiveness of financing through Islamic Treasury documents on the progress And Faraja's progress was measured.

Financing through Islamic treasury documents was not effective in advancing Faraja's goals, and also did not save and reduce costs in Faraja, and this type of financing only causes financial discipline in Faraja's future.

According to the data available in Faraja in 1401, the budget received from the Islamic treasury documents was 1.21% of the total budget of Faraja in 1402, this figure has increased to 1.98%, which is a very low figure and number. It is very insignificant in advancing the goals and missions of the organization. After reviewing the information and data obtained, it was found that financing in Faraja through Islamic treasury documents is more towards paying the accumulated debts of contractors and their claims, and the solution to this problem is to maintain the purchasing power of payments with the announced inflation rate. through Iran's Statistics Center and creating the necessary mechanism to welcome and use contractors from such bonds and provide wider financing in Faraja so that we don't see projects that are under construction and projects that are half-finished or closed.

Competencies of responsible accountant agents and financial managers are among the topics that have not been paid attention to in previous research. Therefore, this research seeks to design a model of the competencies of responsible accountant agents and financial managers of I.R.I. Police.
In terms of its objective this study is of an applied research and in terms of methodology it is qualitative and thematic analysis type. In this research, the data has been collected using the interview tool. The participants are: responsible managers of I.R.I. Police and sampling was done using the snowball method until theoretical saturation was reached. Validity and reliability were also confirmed using the expert group technique.
Findings using MAXQDA software showed that by organizing the themes, the competency of responsible agents and financial managers of I.R.I. Police includes 15 organizing themes and 3 comprehensive themes.
In terms of individual competencies, there are five components, including knowledge, attitude, behavior, skill, and intelligence, and in terms of value competencies, there are three components, including organization, attention to spirituality, and intelligence, and in terms of competency, seven components, including development and empowerment of human capital, approach, performance, leadership ability, collaborative management, satisfaction ability and organizational commitment were extracted.

Every year, many transactions are done in the form of auction process in government agencies in order to achieve development, infrastructure, maintenance and repair, support, etc. goals. Each of these processes are, in fact, a bottleneck and a fundamental and important stage before the contract signing and execution processes. Considering the beneficial effect of the correct selection of qualified people in the auction format, the need to identify and explain the inadequacies and deficiencies for the necessary predictions and reducing the negative financial, technical and legal effects of the projects is of great importance. The purpose of this research is to diagnose the way of holding auctions in Faraja and to provide suitable solutions. The research is applied in terms of purpose and descriptive in terms of method, and to identify damages using the theme analysis method, the community interviewed in the field method with a range of experts in the field of conducting transactions (members of the auction commission, etc.) using The purposeful sampling method was carried out until the theoretical saturation was reached and to provide solutions using the focus group, the number of the interviewed community was 12 people. The results show that in order to effectively curb the identified damages, it is necessary to resort to measures that target all the areas of the emergence of damages. For the proper implementation of the auction in Faraja, appropriate solutions should be provided, which is done using the focus group method with a group of responsible experts, the vice president of preparation and support, the vice president of engineering, and the vice president of Fava Faraja, and suitable solutions have been compiled. This can provide the basis for establishing proper internal control and reducing financial violations. Adherence to the appropriate solutions increases the reliability of the way of holding auctions in Faraja, reduces the financial risk and, as a result, increases health and financial discipline.

logistics maintenance is not only limited to items, but also the maintenance and conservation of energy and natural resources is important for future generations. The more careful we are in energy consumption, the more we can reduce its consumption costs and help preserve it. If the amount of waste cannot be reduced to zero in the short term, it can definitely be reduced. The purpose of this project is the harms of energy consumption in Amin University of Police Sciences.

This research in terms of purpose is applicable and in terms of methodology is descriptive-survey. The statistical population of this research is commanders, managers and employees (530), faculty members (50), students (1750), soldiers (125) and a total of (2400) people. The sample size is 182 people based on the random relative stratified sampling method and based on Cochran's formula at 95% confidence level and 7% error. The data collection tools for the questionnaire whose validity was confirmed by obtaining the opinions of experts and its reliability by calculating Cronbach's alpha, which was higher than 0.7.

According to the members of the statistical community, "organizational culture" has the first rank and "external environment of the university" has the lowest rank among the pathology components. In addition, "changeability" ranks first and "political factors outside the university" have the lowest rank among pathology indicators.

According to the results, the university should strive to improve the energy consumption situation. The most important measures of this reform in the structural dimension are the promotion of changeability, in the behavioral dimension, increasing the knowledge and knowledge of employees and, in the contextual dimension, the use of modern technology in order to reduce consumption.

Every year, many transactions are done in the form of tenders or auctions in government agencies in order to achieve development, infrastructure, maintenance and repair, support, etc. goals. Each of these processes are, in fact, a bottleneck and a fundamental and important stage before the contract signing and execution processes. Considering the beneficial effect of the correct selection of the qualified financial-technical proposal in the form of a tender or auction in the proper termination or condemnation of a project, the need to identify and explain the inadequacies and deficiencies for the necessary forecasts and reducing the negative financial effects. Technical and legal aspects of projects are very important. The purpose of this research is to diagnose the way of holding tenders and auctions in Faraja and to provide suitable solutions. The purpose of this research is to diagnose the way of holding tenders in Faraja and to provide appropriate solutions. The research is applied in terms of purpose and descriptive in terms of method, and in order to identify damages using the theme analysis method, the community interviewed in the field method with a range of experts in the field of conducting transactions (members of the tender and auction commission, etc.) The purposeful sampling method was used until the theoretical saturation was reached, and the number of interviewed people was 12 to provide solutions using the focus group. Therefore, in order to effectively curb the identified harms, it is necessary to resort to measures that target all areas of the emergence of harms. In order to properly implement the way of holding tenders and auctions in Faraja, appropriate solutions should be provided, which should be done using the focus group method with a group of responsible experts, Amadupesh Vice President, Engineering Vice President and Fawai Faraja Vice President, and appropriate solutions should be collected. It has been said that this can provide the basis for the establishment of proper internal control and reduction of financial violations.

The role and impact of financial professional ethics in the actions, behaviors, attitudes, and communications and reporting of financial activities is crucial. That is why today the discussion of ethics on financial performance has become one of the most important topics. Therefore, the purpose of this study is to investigate the effect of understanding the ethical principles on the financial performance of NAJA accountants. The research is descriptive and correlational in terms of purpose. The statistical population of the study consists of experts and accountants of the units of the central area of ​​the NAJA headquarters, all of whom were selected. In order to collect data, a questionnaire was used which was obtained using Cronbach's alpha, the reliability of the questionnaires, the Cronbach's alpha value of the ethics questionnaire was equal to 0.768 and financial performance was 0.795. In order to evaluate the model and test the hypotheses, the structural equation modeling method is preferable to using PLS software. All components have a standard deviation of less than 1, which indicates a relatively low scatter of opinions. The results of data analysis indicate that understanding the ethical principles affects the financial performance of NAJA accountants.

Auditing and financial supervision is an integral and very important step in any development program. Lack of monitoring and evaluation multiplies the possibility of program deviation during execution and greatly reduces the achievement of its predicted goals. In addition, it allows the program to stay in place and repeat past mistakes. The position of auditing and financial supervision in the organizational structure of NAJA finances indicates the extent to which planners pay attention issue supervision and its efficiency. The purpose of this study is the pathology of auditing and financial supervision in NAJA.Using qualitative research method, this research has developed a model of challenges of auditing and financial supervision by document review method and semi-structured interviews of experts using grounded theory (data foundation) and theoretical sampling. Its validity and reliability test has been studied by 70% theoretical saturation method.The results led to the formation of the pathology model of auditing and financial supervision in NAJA. In the model, five categories for causal conditions, seven categories for context, two categories for intervening conditions, seven categories for strategy and six categories for outcome related to the main research phenomenon were identified.Considering the challenges arising from the research data in the current conditions of auditing and financial supervision in NAJA, for all the challenges collected in the pathology model of the audit and financial monitoring process in NAJA, strategies using the interview method and A meta-analysis was performed. The developed model is practical and shows its important structures and subsets.

The control process is one of the most important processes that every organization needs to ensure its survival and information on how to operate and implement its programs, according to the legal requirements for the establishment and implementation of the financial process in government agencies. We have witnessed problems in this regard in government organizations, especially the police. This research is applied in terms of purpose and combined in terms of data collection. In the qualitative section, using theme analysis method with purposeful and theoretical sampling, with in-depth interview tools and specialized opinions of experts (academic and experimental) finance data collection (obstacles) were collected and a model was designed using theme analysis. The findings of the present study showed that the dimensions of the model based on the triangular model include: individual, organizational, and environmental factors and the components of individual factors include: professional knowledge and information, skills, personality traits, attitude. Insights and components of organizational factors included: organizational structure, leadership and supervision, recruitment and employment systems, organizational rules and regulations; Control systems and components of environmental factors included: technology, socio-cultural and political-economic.

The financial laws and regulations required by the society are the result of the experiences and hours of effort that have been prepared by experts and members of parliament and have been provided to managers and users for use. Ensures that familiarity with financial laws and regulations provides the basis for informed and purposeful management practices. This research is applied in terms of purpose and descriptive-survey studies and is quantitative in terms of data collection. The statistical population of this research is the commanders and administrators of Amin University of Law Enforcement Sciences who are authorized by the financial order and there are a total of 26 people.Considering that both the internal alpha of the individual questions and the overall alpha of the questionnaire are more than 0.7, the reliability of the questionnaires was evaluated as desirable. The findings of the present study showed that the familiarity of commanders and managers has a significant effect on the speed of absorption, performance accuracy and accuracy of financial budget performance. According to the studies and identification of influencing factors, it is recommended to take the following measures: 1) the need to expand, develop and strengthen measures effective in improving financial performance by taking into account the set priorities; 2) Focus on the strengths and weaknesses of each component of improving financial performance; 3) Correct and realistic study and understanding of the challenges and problems in line with each of the components of improving financial performance.

What society expects from the auditing profession is to provide quality audit reports. This quality is an added value that only the auditing profession can add to companies' financial information. In general, the purpose of auditors is to protect the interests of stakeholders against significant distortions and errors. The purpose of this study was to explain the effect of auditing and financial supervision of the police General Directorate of Finance and Accounting on improving the performance of police commanders and managers.

This research was applied in terms of purpose and in terms of descriptive method and a questionnaire was used and the statistical population of this study is 66 commanders, chiefs and managers. The reliability of the questionnaire was assessed using Cronbach's alpha and validity was assessed using convergent and divergent validity.
Findings and

The results show that the amount of factor loading factors and the amount of t-statistics, the results of the present study indicate that human factors have a significant impact on teamwork, decision making, goal setting and responsibility of commanders and managers of police and also human factors. It has no significance on the information exchange power of the commanders and managers of the police readiness deputy. Also, environmental factors have a significant effect on the power of targeting, responsibility and information exchange power of commanders and managers of police Deputy, and also environmental factors do not have a significant effect on teamwork and decision-making of commanders and managers of police Deputy. As a result, the audit and financial supervision of the police General Directorate of Finance and Accounting has a significant impact on improving the performance of commanders and managers of the police Deputy Chief of Staff.

Most of the annual budgets and financial resources of developing countries are used to create and implement development projects, the implementation of which has economic consequences. The growth or non-growth of macroeconomic indicators is directly related to the timely implementation or prolongation of the operation time of these development projects.This research is applied in terms of purpose and is classified as a descriptive-survey study. It is quantitative in terms of data collection. In terms of time, the design of this research is post-event. Because the data collected is related to events that have occurred in the past.examine the validity of the four variables proposed in the research model the second-order confirmatory factor analysis method was used. The findings of the present study showed that the managerial factor The financial system, project planning management, control system management and technical and executive management factor are effective in prolonging the implementation of law enforcement civil engineering projects.According to the studies and identification of effective management factors, including planning management variables, financial management system, control management system and technical and executive management system on the implementation of development projects, so the following measures are recommended to address this important issue. Accepts: Improving the productivity of financial resource management in the implementation of development projects; Assignment of some development projects to the non-governmental sector; Limiting the definition of new projects based on the government's financial capacity; Timely and appropriate provision of credit required for defined projects.

Accrual accountant in the public sector in practice in the 1990s and the need to obtain the best services is required to use the accrual accounting basis in accordance with the provisions of Note 26 of the Law regulating part of government financial regulations in users of public funds.

This research was applied in terms of purpose and qualitative in terms of data collection and the data collection tools were in the form of in-depth specialized interviews of accrual accounting experts in three stages of open, central and selective coding of data. The sampling method was in the form of snowballs. The identified barriers were tested as a model in three levels of dimensions, component and index through fuzzy triangular Delphi technique by 25 knowledgeable accrual accounting elites. Obstacles were also shown using the EHP technique. Following the ranking and finally with cluster analysis, guidelines for the establishment and implementation of accrual accounting were provided.

The findings of the study indicate the obstacles and limitations of the establishment of accrual accounting system in the police, including limitations of the General Accounting Law and other upstream laws, challenges in applying public sector accounting standards, problems with fixed assets, problems with requirements, inventory, non-registration Some of the financial events in the accrual accounting system are the lack of specialized and experienced personnel and structural approach in the organizational structure of police.

According to the research findings, it can be said that in order to implement the accrual accounting system in the police, the limitations of the General Accounting Law and other upstream laws have the highest rank and the structural approach in police organizational structure has the lowest rank in terms of obstacles.

One of the most important components of organizational performance is the financial performance of the organization. Accumulation or waste of financial resources in one organizational unit can endanger the whole organization. In order to improve the financial performance of the police force of the Islamic Republic of Iran, the first and most important step is to improve the performance of commanders and managers of the organization. In terms of purpose, this article is a development research that uses a mixed method. In the research process, first, the list of factors affecting the financial performance of commanders and managers was extracted by meta-analysis method and the factors were classified according to the three-pronged model. Then, in order to discover the hidden factors and to modify the factors extracted from their meta-analysis method and their localization, from the statistical community of scientific and executive experts of NAJA headquarters as well as university experts who were experts in the field of financial resources management and had relevant work experience, 18 People were selected by purposive sampling method and an open questionnaire was distributed among them. Using Cronbach's alpha, two factors "age" and "client satisfaction" were removed from the model and according to experts, two factors were "adherence to religious principles" and "program". Job path "was added to the model that the reliability of the questionnaire regarding the approved factors was calculated more than 0.7, which has a good validity. After this step, in order to rank the confirmed factors, the method of hierarchical analysis has been used. The software output shows that the factors are ranked with a compatibility rate of 0.842 and are approved by the model. The results show that in general, "behavioral factors" have the greatest impact on the financial performance of NAJA commanders and managers, followed by "structural factors" and finally "land factors" are factors affecting financial performance.

Creating audit models that can provide the desired evidence for audit commentary while saving audit time and money; which is very important. As the practice of auditing has changed dramatically over the past decades. The purpose of this article is to present the optimal model of auditing and financial supervision in NAJA. This research uses the qualitative research method of meta-analysis technique to formulate the desired model of auditing and financial supervision by document review and semistructured interviews with experts and studies 207 articles and selected 64 articles by selective sampling to assess validity and reliability. It is done by theoretical saturation method. The findings of the present study indicate that attracting religious, professional and experienced personnel, empowering audit staff, using appropriate tools and technology, adhering to the ethical charter and professional conduct and sufficient financial resources are the causal conditions of the optimal model of audit and financial supervision process. . Also intervening conditions include rules and regulations, oversight of oversight bodies, auditor interest and satisfaction, stakeholder expectations, professional judgment of auditors, empowerment of commanders and managers with financial rules and regulations, and acceptance of the auditor as Advisor is the commander and manager and interacts and coordinates with the category, and ground conditions include no work pressure and no work restrictions. Having strategic thinking, motivating employees, teamwork and synergy, total quality management, audit program development, risk-based auditing, time management, optimal reporting and strategic auditing are among the model strategies and efficient and effective auditing, reducing financial violations and increasing Discipline in affairs and economic, optimal and effective use of resources are the consequences of the model.

The aim of this study is to investigate the effect of implementing a balanced scorecard on improving the performance of Ghavamin Bank. The statistical population includes managers and staff experts of Ghavamin Bank, including heads, deputies, experts of East branches and experts of branches of West Tehran, 68 of whom were randomly selected as the statistical sample using Cochran's formula. The research method is applied in terms of practical purpose, in terms of how to collect the data it is descriptive and analytical research. The research tools include Kaplan and Northron questionnaire (2012). In this study, Cronbach's formal validity was used to guarantee the validity of the questionnaire and Cronbach's alpha coefficient was used to check the reliability of the instrument. Cronbach's alpha of the questionnaire was 0.78. Statistical analysis using the T-pair test showed the positive effect of using a balanced scorecard method on improving the financial performance of Ghavamin Bank.

Internal Auditing is a consulting, reassuring, independent and impartial activity designed to add value and improve the operations of the organization. This article examines the impact of internal auditing on NAJA's budgeting and support functions. The statistical population of this study is equal to the organizational chart approved by the NAJA Vice-President including 22 top managers and 39 middle managers with a total of 61 people. Sampling methods are in accordance with statistical population. Given the normality of the data, the distance and the quantitative variables of this study, it is appropriate test for answering research questions, Pearson correlation coefficient and regression test. Therefore, the main question of the present study is to measure the impact of Internal Audit on the functions of NAJA's budgeting and support. The internal focus is on the control and evaluation function, and the management function of the NAJA standby and support. Therefore, research hypotheses are also defined based on research questions. The results showed that the reliability of Internal Audit, Internal Audit Advisory, Control and Internal Audit function had an impact on NAJA's budgeting and support function

This study was conducted to investigate the effect of effective factors on the succession of NAJA managers. The purpose of applied research and its method is descriptive-survey. The statistical population of this study includes all prevention police managers at the level of the National Anti-Corruption Agency and the provincial disciplinary command, who have been selected by all-round sampling method. The questionnaire was used to evaluate the validity of the questionnaire with the opinion of experts, supervisors and consultants, and 0.949 was used to measure the reliability of the questionnaire using Cronbach's alpha for all questionnaires. In order to analyze the data, chi-square test method was used using SPSS software. The research findings showed that with 95% confidence, three organizational factors, process and individual self-improvement of managers in NAJA prevention police are effective in such a way that in examining effective items, "optimal leadership style" in organizational factors, "staff readiness to improve Higher positions "in individual factors," "assessing the future needs of the organization's skills and required positions" are ranked first in the process factors. As a result, an organizational empowerment strategy is needed to focus on the distribution of competencies. Also, due to the nationwide transfer of employees to operational and difficult areas in order to prevent any problems in NAJA missions, non-breeding can be effective in preventing disruption in work.

One of the reforms in our country's budgeting system, in accordance with Article 138 of the Fourth Development Plan Act, is the move to "operational budgeting" which emphasizes the performance of governments. Operational budgeting requires cost accounting to determine the cost of services provided by all NAJA subsidiaries, and the need to access the cost of services requires the use of accrual basis accounting as provided in note 26 The government's fiscal rules are those of the users of the public budget.

This study was applied in terms of purpose, and in terms of data collection method. In the qualitative section, using data base theory approach with purposeful and theoretical sampling, in-depth interviews and expert opinions (expert and academic) of operational budgeting were collected and data (barriers) were collected in three stages of open coding, axial and selective coding. Using content analysis of upstream documents, the design model and model validity were confirmed by fuzzy triangular Delphi technique by 25 knowledgeable operational budgeting elites. In the quantitative section, the barriers obtained by using the "A. H. Ranking, and finally, cluster analysis, provided guidelines for establishing and implementing operational budgeting.

The findings of the present study showed that the barriers and limitations of operational budgeting in law enforcement include: planning and policy making, management, organizations, regulations, preparation and approval, credit allocation, accounting and reporting system, supervision. And auditing, indexing and standardization are undergraduate work and education.

In the present study, barriers to establishment and implementation of operational budgeting were identified and after ranking barriers, guidelines and gantt chart of its establishment in the Police Prevention Police were compiled.

Increasing the cost of hospital services in most countries, requires effective use of available resources through the use of resource assignment models and performance evaluation. Data Envelopment Analysis (DEA) is one of the mathematical models used to evaluate the performance of organizations with homogeneous units based on inputs and outputs. The purpose of this study was to evaluate the financial performance of NAJA hospitals using the Data Envelopment Analysis and ranking them based on efficiency.

For this descriptive research, data was collected through hospitals’ documents and formulated in BCC output model using Lingo software.

All NAJA hospitals have a relative level of efficiency, but there are differences in levels. ‘A’ hospital ranked first and ‘G’ hospital was the last.

To increase efficacy, NAJA hospitals should focus on increasing outputs of model, instead reducing the inputs.

The main purpose of this study is to identify and measure the factors affecting the performance of Naja financial managers in order to identify and prioritize the factors affecting the performance of Naja financial managers, both individual, organizational and environmental. This article is applied in terms of purpose and descriptive survey method. The study population consisted of all Naja financial managers with 128 members. The sampling method is integer. The validity of the questionnaire was confirmed by content validity, which was taken into consideration by experts in designing the questionnaire questions. Cronbach's alpha coefficient was calculated to be 0.814, indicating good reliability of the questionnaire. Data were analyzed using Kolmogorov-Smirnov tests and regression analysis and Friedman test. Findings of this study show that environmental factors have the highest average rank and organizational factors have the lowest average rank. The results of the study indicate that individual factors, organizational factors and environmental factors influence the performance of financial managers of NAJA.

This study discusses one of the branches of government auditing that has been overlooked by the researcher in the state audit system and may be the source and origin of the increase in economic offenses and corruption due to disregard for the same branch. Originating government spending documents have been discussed.

This study is philosophically, pragmatistically (positivist and interpretationalist), in terms of approach, mixed (qualitative and quantitative), in terms of purpose, applied and development, in terms of strategy, theme analysis, and descriptive. In terms of data collection environment, field and libraries and in terms of data collection tools, pluralism . Using purposive, data were collected from financial experts in the field to identify the barriers to dealing with cost documents in a desirable manner, as well as to provide a suitable model for this purpose.

The findings of the present study showed that the barriers and limitations to quality enforcement of cost documents in law enforcement are based on a three-dimensional model of disagreement (education level, lack of experience, lack of motivation, and ... ), Organizational (lack proper organizational structure, lack of proper rights and benefits, diversity in laws and regulations, etc.) and environmental (lack of appropriate equipment facilities, lack of fixed prices, lack of safe work space, etc.) Shvnd

In the present study, by modeling the barriers, a model with strategic reference points as well as economic classification of costs on the other hand, is presented as input and considering the new system.

Implementation of operational budgeting is one of the most important challenges for governments and public institutions worldwide, especially developing countries. The purpose of the present study is to apply the hierarchical analysis method in barriers to establishment and implementation of operational budgeting and accrual accounting system in law enforcement. The study was purposefully applied and firstly through identifying barriers through library studies and interviewing experts in the budgeting and accrual accounting field. Subsequently, questionnaire, 42 paired comparisons of barriers to budgeting and 15 comparisons for accrual accounting were designed and provided by 30 budgeting experts and 25 accrual accounting experts. After obtaining initial data obtained from the questionnaires, the paired comparative matrices for the criteria at different levels were developed and calculated based on the method of summing the relative weights of each of the barriers in their sub-criterion and ranking them. Were. In the next step, by multiplying the relative weights at the relative weights of the criteria at higher levels, the surface weights of each barrier were also obtained. Based on the results, management-related barriers and constraints have been identified as the main obstacle to operational budgeting and the limitations of the general accounting law of the country and other upstream laws as the main obstacle in accrual accounting. In the present study, barriers to establishment and implementation of operational budgeting and accrual accounting were identified and after ranking barriers, guidelines and Gantt chart of its establishment in law enforcement were compiled.

The purpose of this study was to investigate the effect of organizational learning on the performance of the financial managers of NAJA. The statistical population is 114 people. Regarding the limited number of people in the statistical population, sampling method has been used in whole. The data collection tool was a researcher-made questionnaire containing 38 main questions. Validity of the questionnaire was confirmed through the receipt of expert opinions and financial experts of NAJA. The validity of the questionnaire was 0.886 using the Cronbach's alpha for the whole questionnaire. In order to analyze the data on the inferential level, Kolmogorov-Smirnov test was used to check the normality of the data and the regression method was used to examine the effect of variables. The results showed that all of the variables of the common perspective, the factors of organizational learning culture, group work and learning, sharing of knowledge, system thinking, participatory leadership and employee competency development are effective on the performance of NAJA's executives.