نشریه پژوهش های برنامه و توسعه
سال دوم شماره 1 (پیاپی 5، بهار 1400)

The purpose of this study is to evaluate the of investment in human resources to report on internal control over financial reporting. The purpose of this study is applied in nature, descriptive - correlation. In this study, financial data of 60 companies listed in Tehran Stock Exchange, which have offered reported internal control during the period 2017 to 2019 have been investigated. Software was used to analyze the results is spss22. In this study 10 examined the hypothesis that all hypotheses have been confirmed as part of my thesis. To test the hypotheses of this study is the use of regression analysis and Pearson. According to the results of hypothesis testing can be concluded that human resource investment companies reporting internal controls are effective and to achieve better internal control report can be invest in human resources. Results indicate that human resources is the most valuable corporate resource that meaning given to the field of human resources and organizational goals provide.

The overall purpose of this study is to examine the privatization experiences of developing and developed countries in agricultural research and modeling in the Iranian agricultural sector. In the first stage, the influential factors in privatization were identified using the cross-linked research method. For this purpose, 42 selected papers in internationally accredited journals in the period 2000-2018 were selected with a thematic focus on privatization and agricultural research. In five separate stages, the objectives, samples, research method, findings and results were selected. The results of this phase resulted in the separation of five key factors in privatization. The factors were 1) Causes of privatization tendency: to increase efficiency, improve government finances, expand capital markets, reduce costs, create employment, and reduce administrative bureaucracy 2) Privatization Barriers: Component Political and legal uncertainties, strong stakeholder opposition, government financial weakness, high unemployment, increased competition in world markets, inflation control, and reduced government tenure. 3) Privatization Disadvantages: Component the reluctance to provide services in disadvantaged areas, ignoring environmental issues, reducing government control over the type and quality of service provision, and the existence of insecure employment contracts 4) Solutions Privatization: Including equity, direct selling of assets, contracting, and restructuring of the consumer market. 5) Consequences of privatization: Increasing efficiency, improving government finances, reducing costs, creating employment and reducing bureaucracy. In the second phase of the research, using the qualitative research method by grounded theory, the five main factors identified were coded in three stages and the proposed model of agricultural privatization in Iran was put together to bring together the contexts, causes, solutions and consequences.

Education and income distribution are two important parameters that interactively affect each other. The positive relationship between the synergy of these two indicators has led to the attention of governments in policy-making on these issues. Most of the selected countries of the Islamic Conference studied in this research, do not have favorable conditions in terms of education and income distribution indicators. It is a place of optimism to say; Education can improve income distribution by creating skills and abilities and increasing the power of income generation, which makes the education index prioritize over the income distribution index. Accordingly, education has always been one of the concerns of governments in achieving a fair distribution of facilities and allocations and is among the most important public policies. The purpose of this study is to investigate the effect of education indicators on income inequality in selected countries of the Organization of the Islamic Conference during 2010-2017. For this purpose, the model is estimated in the framework of the panel data system using unit root tests, F-Limer, Hausman, Voldridge and Chi-square statistics. The data required for this study were collected from the World Bank and other related organizations. The results showed that improving education indicators reduces the Gini coefficient or a more equitable distribution of income in society. In addition, the importance of income distribution as one of the factors affecting education has led to an increase in education indicators.

The present study uses exploratory-survey research method ‎to look at the factors affecting strategic thinking in Iran's ‎budgeting system with a futures research approach. Futurism ‎is used in strategic thinking to describe the processes that help ‎decision makers guide future plans in organizations. ‎Therefore, recognizing and designing a budgeting system ‎based on futures studies and using strategic management ‎skills can contribute to the success of the establishment of the ‎country's budgeting system. Semi-structured study technique ‎and snowball sampling method have been used to collect the ‎required data. The interviewees of this research are experts ‎and professors of accounting, management and economics ‎with expertise in budgeting. To identify driving forces in the ‎next ‎‏20 ‏years, first think of experts, open questionnaires and ‎interviews Experts and then a fuzzy Delphi was executed to ‎create a final consensus. The selection of experts was based ‎on the method of theoretical sampling of snowballs and ‎theoretical saturation Delphi results Two-sentence test and ‎fuzzy Delphi were used. After preparing the list of initial ‎proponents, with the opinions of professors specializing in ‎this field as well as experts in the interview stage, the initial ‎propulsion is aggregated and It was modified and finally ‎‏22 ‏drivers were selected and sent to Delphi stage experts. The ‎results showed that ‎‏22 ‏drivers are among the most important ‎drivers in the future of strategic thinking in the country's ‎budgeting system. In this study, ‎‏22 ‏propulsions were ‎identified, which were approved by experts.‎

Pronatal population policies of IR of Iran, has impelled all line ministries to design and implement proper plans to achieve its goals. Point 2 of the policies, aim to increase the number of births, is mentioning : “ Eliminate obstacles to marriage, facilitate and advocate for family formation and, … empowerment of young couples to cover their living costs …” But, in practice, efforts was mainly directed to increase, in a way or another, the number of children among married women and less attention was paid to marriage and divorce. The main goal of the present research is to show, through library studies, that there are more positive and confident ways to achieve the goals of the country’s population policies which, not only, are consistent across the nature of the population policies, but may also help to reduce some abnormalities amongst young generation. As a result, increasing the proportion of married women of ages 15-29 found to be the most effective interfere which can be achieved by both increasing married women and decreasing divorced women at the same ages. Therefore, the present research, is trying to provide a model for planning to achieve the goals of the above mentioned policies through reviewing the present situation of the population of the country and discover the most effective elements to be interfered.

The purpose of this research work was to evaluate the impact of sustainable development principles on the design performance of students studying fashion design using a four-group experimental design with pre-test and post-test. In this regard, 87 students were selected from the last semester students in the field of textile design and clothing design and sewing in Dr. Shariati Vocational and Technical Girls College and were divided into four groups. Two groups were selected as experimental group and two as control group to be included in Solomon's four-group design. The teaching of the principles of sustainable development and its importance in fashion design for students were taught over a three-week period but were not taught in the control group classes. Then the results of the research data were analyzed using inferential statistics including analysis of variance and covariance. The results show that teaching the principles of sustainable development in the textile and apparel industry to undergraduate students of textile design and undergraduate design and sewing improves their cognitive performance in sustainable apparel design in order to reduce waste. Therefore, presenting a curriculum that includes a sustainable garment design seminar and workshop can improve students' awareness of the life cycles of fibers, textiles and garments and their environmental impacts on the fashion design and in this way, it will help to achieve sustainable development in the country.