فصلنامه راهبرد
پیاپی 92 (پاییز 1398)

Embedding the direction of all matters, processes and activities with the information society in the context of Information and Communication Technology (ICT) is a kind of movement towards safe IT Governance. If this process to be executed permanently and sustainable in the framework of vision, it can be a competitive advantage for achieving the ultimate goals of the document of vision, especially in science and technology section the Infrastructure of e-government includes the basic requirements of information society and IT Governance. The purpose of this research is to present a valid theoretical model for Iran e-government information security assessment. model for assessment e-government security to achieve a safe information society and sustainable development with participating of public and private sectors in order to accomplish the goals of national vision and remaining in the first place of science and technology and also constructive interactions in the global information society. In this work, by addressing newest best practice and successful experiences in this field and reviewing outputs, outcomes and challenges of laws, regulations, programs, projects, strategic documents and comprehensive plans, the appropriate framework in different dimensions, requirements, drivers and barriers will be presented. Then the parameters and criterias of model are deposited to experts in the public and private sectors to test their validity, reliability and validation.For assessing validity, accuracy and reliability of model, First, we should collect the rate of parameters and elements which assigned by selected experts via questionnaire in the form of a table. Second, calculating total score of each parameter by using geometric mean, then based on experts view, the parameters relations with the higher degree of importance, accuracy are collected and the result is inserted in the interaction table. Using DEMATEL method, decision about hierarchy of influence, importance and priority ranking of the basic elements and parameters of the proposed model will be made. The result of this process will be a valid theoretical model for Iran e-government information security assessment which is approved by ICT experts.

The rapid advances in digital environments, the need to provide digital services, the importance of product and service innovation, risk optimization and customer experience management are among the key factors driving today's organizations to adopt new digital strategies. In this research, new strategies in the banking industry in the field of digital technologies have been identified. This research is applied and is combined with two qualitative and quantitative methods. In this descriptive-survey study, Delphi method and library studies, factors (internal and external) of the organization were identified and organizational strategies were determined, then by using the AHP technique and with the help of Expert Choice software, these strategies ranked Was included. The ranking of ICT strategies was achieved in the order of strategies based on mobile technology, fintech, social media and so on. By comparing the rankings, according to bank experts, the mobile technology is a suitable template to simultaneously create value, create innovation for the customer, and reduce current costs of the organization. Accordingly, the best digital strategy for the organization is the digital solution strategy. Digital solutions not only adds value to the use of that product, but also by selling a product, but also by providing services.

The present paper addresses the role and application of frameworks and models in the process of theorizing. The use of frameworks and models in theorizing efforts is a significant challenge, but at the same time mostly ignored in qualitative and meaningful approaches to the processes of creating knowledge in theorizing. Therefore, this paper, while distinguishes research guide frameworks from frameworks in the theorizing process, examines different strategies in applying frameworks in the theorizing process, and compares them in two dimensions of how and when using them in the process of theorizing, and discusses their differentiation in terms of philosophical foundations and the logic governing them. For this purpose, the systematic combination with “Best Fit” framework meta-synthesis approach is used as a research method. As a result, six general approaches are identified in this regard, which are outcomes of debates of the theorizing process (generation, testing, and elaboration), different strategies of research (the logics of induction, deduction and abduction), and fundamental philosophical foundations. Finally, The integrated model presented in this study will solve the challenges and confusions related to applying frameworks and models. Also, it can help researchers to understand and identify the way of using them in their research based on their paradigmatic positions.

The purpose of this study was designing recreation model in the national media based on two-demensional balanced strategic management processes. The research method was mixed (qualitative-quantitative) and exploratory. The sample size was 272 person and for data analysis, Pearson correlation, structural equation modeling and exploratory factor analysis using SPSS-v21, Smart Pls-v2 and Lisrel-v8 in case of Granded theory were used.The results showed that components of value creation in the national media are understanding the audience's need and demand, understanding technology as a new value proposition, re-shaping the business system, understanding economic and leadership roles and balanced two-dimensional strategic management components are rebuilding the value chain system, focus-based knowledge management, innovation and integration, and interaction with the audience. Also, based on the proposed model, the recreational dimensions have a process and Interaction cycle that can be started at any point of the cycle. However, understanding the audience's need, which is a powerful tool for attracting and keeping the audience and beyond the knowledgment and interactive presence of the audience due to it's importance had placed on top of the cycle and other dimensions are presented in an unordered manner.

Spreading the performace assessment regiems in international arena has had tremendous effects on governance of countries across the globe. Specifically, regiems that compare countries and rate and rank them have significant effects on motivations, decisions, policies, public opinions, and investors and stimulate politicians and bureaucrats’ concern about their reputation. The ease of doing business index is one of the most powerful global performance assessment regiems which is directed and supported by the World Bank. The confrontation of politicians, bureaucrates, body of experts, and public opinions with this index is a positive one. They consider this index, in contrast to other indicators, almost neutral and free of underlying values which aims to improve the business environment of Iran. This study, using a qualitative methodology, tries to reread the roots and philosophy of this index in order to depict a clearer picture of this project in the first place, and next to look at this kind of technology from the lense of indicators. Thirdly, this study, employing objective and concrete evidence, examines how ease of doing business index, as a tool, exercises social pressure, shapes policymakers’ mindset confronting related issues, and direct and control the business environment of Iran. This study, finally, provides some implications for Iraninan business environment of Iran confronting this powerful global index. According to the findings of this research, the improvement of the business environment should be pursued through a series of economic and entreuprinerial measures and transformations and global frequently-used rankings in doing business has little implications for that.

The purpose of this study was to investigate the effect of institutional investors' participation in corporate finance policy on earnings management during the initial public offering of shares. The spatial domain of this research was all companies with initial public offering in the Tehran Stock Exchange and the period of the years from 2011 to 2016. In this research, financial policy (dividend method and financing method) of independent variable and earnings management were considered as dependent variable and institutional investors of the moderating variable. Based on a targeted sampling method, 14 companies were selected as the statistical sample. Descriptive and inferential statistics were used to describe and explain the collected data. The results of the research showed that the participation of institutional investors in the dividend dividend method influences the management of earnings during the initial public offering of shares. The participation of institutional investors in the company's financing practices affects earnings management during the initial public offering of shares.

In recent years, due to the growing population and economic development of the country, there is a strong need for infrastructure in the country. And while government funds are often limited and non-optimal for the development of the infrastructure required by a country. Given the government's responsibilities in providing infrastructure and, on the other hand, by referring to the principles of Article 44 of the Constitution regarding the government's lack of enter to economic activities, the Privatization of plans and projects from the beginning of the formation is necessary. In general, the purpose of this study is to investigate the privatization of the country's infrastructure and determine the challenges, strategies and achievements for using the private sector in infrastructure construction operations and feasibility studies in the country. Based on this, descriptive and correlation and analytical methods of exploratory factor were used to obtain operational and operational results. It also describes, describes, predicts and controls the variables. The statistical population used in this study was calculated using Cochran formula with 95% confidence level and 0.05 error rate of 36 people. The Bartlett and KMO tests were used to explain the factor burden of the variables. The results are significant level of Bartlett test (Sig = 0.00) and the numerical value of KMO standard is 0.661, which shows the suitability of the data for performing factor analysis. In the determination of the number of extraction factors using the Kaiser criterion, the special value of 4 factors is greater than 1 and these factors account for 79.74% of the data variation. Thus, the hidden factors are respectively the first factor: the explanation of the capital affecting the privatization of the infrastructure; the second factor: the balance of policies; the third factor: the sustainable promotion of infrastructure privatization; and the fourth factor: the creation of private sector incentive.