1- INTRODUCTION      While more than 4 decades have passed since the drafting of this constitution, the results of recent research show that privatization in Iran has progressed very slowly and its implementation has not had a positive effect on the profitability of divested enterprises and instead, Debts and their risks have increased, and a study of various aspects of privatization, including financial and economic issues, can shed light on the angles and components influencing its proper implementation.   2- THEORETICAL FRAMEWORK       Article 44 of the Constitution deals with the need to implement privatization in Iran, which indicates its high importance in the country's economy, and according to it, the economic system of the Islamic Republic is based on three sectors: public, cooperative and private with regular and proper planning. Privatization is a means of improving the performance of economic activities by increasing the role of market forces. Privatization policy is a way to reduce the financial pressure of state-owned enterprises on government budgets and increase their efficiency, empower the private sector, increase competition through the transfer of ownership and management of state-owned enterprises to the non-governmental sector.   3- METHODOLOGY        In the first phase of this study, preliminary data were collected using meta-analysis method. The result of reviewing the background of studies on privatization was that using previous studies, an appropriate understanding of the space and challenges of privatization that had previously been faced by researchers was obtained. This data led to a better and clearer view of the implementation of the data-based method and the design and promotion of interviews with elites. After performing the foundation data method, a model was obtained which was evaluated by Delphi method for further validation, the details and results of which are presented below. Archival data was not used to make the sources more reliable and traceable.   RESULTS & DISCUSSION        The findings showed that the main economic and financial factors affecting privatization are: 1. Economic causes including the structure and economic environment of the country, the power of the private sector and economic corruption, and 2. Causal financial and accounting conditions including intra-organizational issues of companies, issues external organization of companies is the problems related to calculations and estimates and motivational factors that have made the implementation of privatization difficult due to the executive context and the cases of the mentioned interveners. At the same time, the abundance of expert opinions shows that the most important factor influencing the privatization process is economic factors. CONCLUSIONS & SUGGESTIONS       As the findings show, various factors affect the privatization and the quality of implementation of Article 44 of the Constitution, in fact, all of these cases, even in the most detailed part, can prevent privatization and move the economy forward and implement strategies. It can improve its speed and quality, which indicates the need for sensitivity of all elements of society, including the three forces and the people in removing these obstacles and paving the way for privatization in the country. Reforming the country's economic structure, which is strongly influenced by the global oil situation, exchange rate fluctuations, lack of support for production and employment, and the dominance of quasi-private or so-called private sectors over other sectors is the first step in implementation of privatization. If the monopoly trend of the market continues in many cases, it will not be possible to escape from the dark and dusty atmosphere of rent and underground economy and the weakness of the private sector will increase day by day. According to experts, the use of accounting information in decision-making in Iran has not yet become a culture. Privatization executives should be well-informed about financial and accounting issues, or at least benefit from the presence of capable accounting experts in their executive team. Reducing the cost of representation in companies, increasing transparency in financial reporting, access to complete and quality information, creating information symmetry, improving the internal control system, improving the corporate governance system, identifying risks, meeting the information needs of users, weakening the underground economy, reducing corruption and rent-seeking, efficient management, increasing the effectiveness and efficiency of economic and financial, increasing public trust, protecting the treasury and strengthening the financial and capital markets, the results of which are vital for economic prosperity and improving the business environment.

The present study aims to investigate the moral needs of children with a qualitative method based on data theory based on a systematic approach. In order to collect qualitative data, 12 education specialists in the field of children were interviewed by purposive sampling. The sampling method continued until it reached theoretical saturation using semi-structured interviews with sample members. In order to determine the content validity from the experts' point of view and to measure the reliability, the Holstie coefficient (0.818) was used. Using the results of content analysis of interviews,Identify children's moral needs and in three stages of open coding, axial coding, selective coding, model of children's moral needs in the form of 6 main categories and causal conditions, central phenomenon, strategies, mediating conditions, intervening conditions, and consequences of the moral needs model, direction Exploitation was provided in school, family and community. Moral needs of children (moral needs of their soul and spirit, moral needs in relation to family, moral needs in relation to the future, moral needs in relation to nature, moral needs in relation to society, needsMorality in relation to the Creator of the universe is very important and is effective in the formation of the adult personality of the child and ultimately the health of society. Education in school, in the family and in society should be considered in line with the main component of moral needs and their symptoms.

Purpose: The aim of this study was to design a curriculum model for Farhangian University students with a focus on problem solving approach. Materials and Methods: The research method was based on data theory, which was based on a qualitative and systematic method. The analysis unit consisted of 20 professors of Farhangian University in the academic year 1399-1400. The main research tool was a semi-structured interview in which the collected data were analyzed by Strauss and Corbin method and Creswell and Miller criteria were used to validate the findings. Findings: The findings showed that the student-teacher training curriculum is based on the problem solving approach, in the form of Strauss and Corbin model in terms of the dimensions including components (knowledge, attitude, behavior), goals including (upgrading individual characteristics, upgrading characteristics). Social, development of skill characteristics), content dimension including (knowledge or cognitive content, applied content), dimension of learning teaching strategies including (participatory learning, inductive thinking strategy, structured social exploration), evaluation dimension (knowledge evaluation, practical-skill evaluation and Process-based evaluation). Conclusion: Based on the results in this model, what was known as the central category was the presentation of a problem-oriented curriculum model that was related to other concepts of the model.

he aim of this study was to investigate the differences in the competencies of smart school principals based on the foundation's data theory. This research is a qualitative research conducted in the statistical community of university professors, specialists and experts in educational technology. Samples were selected by targeted and snowball method. Finally, 22 people were interviewed and the data were analyzed through semi-structured interviews during the three stages of open, central and selective coding. In open source, post-implementation interviews were defined using content-by-line content analysis, conceptualization, and then conceptualization, and concepts and categories. In axial decoding, the relationship between classes, content determination category was selected and studied based on the characteristics related to other categories, focus on research, repetition in data and abstraction as the central category of the present research. Then other concepts were categorized in terms of causal conditions, pivotal category, strategies, context, intervening conditions and consequences, and theoretically related to each other in the form of paradigm model. In the selected coding of the theories, according to the identified concepts and codes, the final selection was made. Lincoln and Goba's (1985) approach was also used to provide validity and reliability. The results showed that in the conceptual coding stage, 30 concepts were selected and identified in nine executive, decision-making, leadership, perceptual, communication, teamwork, and individual management categories. And individual competencies were placed as research theories.

The purpose of this research is to present the theory of "four educational journeys" according to the model of Mulla Sadra's personal educational journeys. In this research, the special approach of foundational data theory, of the metacombination type of theory-building, has been used. In the first step, the research questions for extracting the data model of the foundation of the four educational journeys, setting and selection criteria and selection of the studied documents were defined. In the second step, a systematic search of sources in databases was done. In the third step, the quality of the studied documents was evaluated and finally, according to the criteria, original texts were selected. In the fourth step, open codes were extracted using the technique of categorizing the findings.In the fifth step, first, 8 open codes were extracted (emotional direction of the trips, right direction of the trips, the traveling together of the coach and the trainer as a method, the correspondence between the development of the coach and the trainer, the educational content of the first, second, third and fourth trips) and then the data, Conceptualization, categorization, and then based on the similarities,

The first step in organizing research in society is to gain a proper understanding of the available facilities and to identify the strengths, weaknesses and obstacles facing research. The present study was conducted to identify barriers to research in the field of educational management. In this study, a qualitative research method based on data foundation theory based on the Strauss-Corbin model was used and semi-structured interviews with 18 professors and experts in the field of educational management were continued by purposeful sampling method until theoretical saturation was achieved. In order to ensure the validity of the tool, the opinions of educational management experts were used and to ensure the reliability of the data, the non-participating elite review method was used. After three stages of open, axial and selective coding, the results of data analysis around the paradigm model, eight general categories were extracted that look at the most important obstacles to research in the field of educational management. These barriers are economic barriers, barriers related to the specialized field of educational management with the category of discipline specialization, individual barriers related to weak research capability, barriers related to access to research information, structural and administrative barriers, motivational and attitude barriers of the researcher, physical barriers And hardware and cultural and social barriers. According to the results regarding research barriers, it can be said that the existence of these barriers has reduced the quality of research in the field of educational management. Facilitating access to facilities, providing financial resources and allocating appropriate budgets, reforming the rules and regulations of research processes, motivating and changing the attitude of society towards research can be an effective step towards the quantitative and qualitative development of research in the field of educational management.

Human resource development is currently of paramount importance in state organizations owing to the intricacy of environmental conditions and the diversity of social needs. The purpose of this exploratory descriptive quantitative study was, thus, to present an entrepreneurship-oriented human resource model for state organizations based on the foundation data theory. The research population included 15 professors working in human resource areas and managers and experts in human resource planning and management at state organizations in Ardabil province, Iran. The research data were systematically gleaned through administering a semi-structured interview and further coded selectively, openly and axially. The validity of the qualitative data was verified through expert views offered by research participants and the reliability of the interview was checked through interrater reliability. The results were indicative of 12 major and 33 minor factors in the form of a paradigmatic model comprising entrepreneurshiporiented human resource activities as the central scale, causal conditions (organizational accountability and competitiveness), contextual factors (the managers’ developmental tendencies, organizational culture, human resource development incentives), intervening variables (organizational atmosphere, dominant conventional executive approach), strategies (individual and organizational empowerment), and consequences (individual and organizational development).

Commanders' value strategies play a role in leading and managing the culture of self-sacrifice and bravery. The present study is applied in terms of purpose and tries to discover the paradigm model of "values ​​of holy defense commanders" inspired by the foundation data method and interpretive approach. Data collection was performed using a semi-structured interview method in the period of 1397-1397 in a qualitative manner. The study area was the commanders and commanders of the holy defense era who were interviewed by purposive sampling method based on the theoretical saturation index of fifteen of them as a sample of the research community. The codes derived from the text of the propositions were counted using the content analysis method, and then based on them, the paradigm model of the values ​​of the commanders of the Holy Defense was identified as the foundation data. After validation and validation of the discovered model based on the data model index of the foundation, the theoretical narrative of this research according to the calculated model was expressed as follows: "And the charismatic recruitment of followers with organizational and alignment strategies and the integration of institutional and delegation command has led to the consequences of expanding the rule of law of God and the motivation of public service in the value strategies of sacred human resources." The following are scientific-executive suggestions based on research findings.

The question that is raised today in the field of implementation of operational budgeting is "What requirements and needs should be considered in order to fully and properly implement operational budgeting by government organizations?" This research seeks to identify a model to explain the key and effective factors of operational budgeting in the public sector, and the key factors extracted to identify a suitable model through Delphi research are submitted to experts and after obtaining consensus as the ideal model of the budget system. Operational planning should be introduced.This research has a qualitative approach and multi-grounded theory method was used as a research method. The method of data collection, library studies and in-depth and open interviews with 15 experienced university professors and activists and managers of public sector organizations through targeted sampling is discussed until the saturation point is reached. The validity of the research was confirmed by the interviewees and experts. Reliability was also obtained using the retest method of 91%. To analyze the data, the continuous comparison method was used during three stages of open, central and selective coding. Data analysis showed that political, functional, and organizational factors as causal factors; Organizational ability, organizations and organs, management, as categories; Systemic, human, structural, national factors as background factors; organizational, process, economic factors, as intervening factors; Technical and society factors were identified as organizational and national strategies and consequences as the consequences of effective factors in operational budgeting in the public sector.

The purpose of this research was to identify the factors influencing the agility of academic education programs. The methodology of qualitative research based on the data theory of the foundation (Grounded Theory) of the exploratory design and the statistical society is made up of academic experts. The statistical sample was selected purposefully and based on snowball method. The analysis of qualitative data was done using the coding process based on the systematic design of the data theory strategy of the Corbin and Strauss Foundation (2008). Based on this design, the qualitative data analysis process was compiled. Through coding, coding, axial coding, selective coding of categories, were counted under the categories. After reviewing and matching these codes and removing repeat codes, common codes were identified. These categories were reviewed with the background and theoretical foundations, in particular, new organizational models for adaptation and common concepts. After the open coding operation, in the central coding step, common concepts and similar concepts were identified and categorized. Finally, an agile educational agility model was designed. The model was validated by the experts. The model includes the causal conditions: the inefficiency of traditional academic education programs based on the needs of the beneficiaries, the intervening conditions: the lack of credit and government financial benefits, the underlying factor: upstream documents related to the document on the transformation of science and technology in the country. Strategies: coordination of quantitative development with growth and development Qualitative University, Balanced Correlations of Educational Programs with Labor Market Needs, Adaptation of Educational Programs to Sustainable Development Plans, Increasing the Efficiency of Universities in Accelerating the Development of Competencies, Skills and Abilities of Students and Outcomes: Improving Academic Functioning, University Development Planning, Enhancing Mentoring College of Human Resources and Achievement of Educational Justice.