The purpose of the current research is to identify and validate the predictive factors of digital human resource management in Iran's knowledge-based companies. The present research is applied in terms of the philosophical assumptions of the interpretive model and in terms of audience studies. The research sample in the qualitative phase of the academic field experts include university professors, members of the scientific team and managers of knowledge-based companies, and a total of 15 experts were interviewed to collect qualitative data. The qualitative research approach and strategy used is theme analysis using MAXQDA software. The research results showed 34 primary themes (indicators), 14 sub-themes (dimensions) and 7 main themes as predictors (digital competence, digital culture, digital capabilities, digital human resources, digital innovation, digital workforce, gamification) for this The meaning was identified. In this research, indicators and effective factors on digital human resources management based on the natural conditions of Iranian society and especially knowledge-based companies were calculated. Also, the present research helps to enrich the theoretical foundations of digital human resource management.

The purpose of this research is to identify and prioritize the model of participatory Budgeting in the subsystem of university Program and Budget. The current research is qualitative-quantitative and exploratory in terms of its practical purpose and method. The data were collected in two library and field stages, including semi-structured interview and two-situation-multiple-choice questionnaire, and in terms of data analysis method, in this research, content analysis, thematic analysis, and structural equation modeling technique have been discussed. The theme analysis was identified and refined and reviewed by experts; Then the findings of the research in the two areas of descriptive results of demographic characteristics and descriptive results of the research were analyzed and reported with the help of SPSS and PLS software. Regarding the classification of these factors, which was obtained based on data refinement through PLS software, it shows five dimensions, 9 components and 32 indicators. (sub-component) was confirmed, according to the investigations that were carried out and weighting using multi-criteria decision-making methods, respectively, the dimensions of executive requirements, systems, culture, structure and resources were important, each of these factors has its own component and Key indicators for the realization of the participatory Budgeting model in the academic financial system.

Precise prediction and scheduling of plant irrigation water can increase water use efficiency while preventing possible periodical stress. In this study, the performance of Budget model in irrigation scheduling was assessed and compared with real data under soybean deficit irrigation water management under two consecutive years 2008 and 2009. The experiment was conducted in the form of randomized complete blocks design in four furrow irrigation treatments each with three replicates. The treatments include full irrigation, (control), conventional deficit irrigation at 50% and 75% of the soil moisture deficit compensation, and partial root drying treatment at 50% of the soil moisture deficit compensation. The results indicated that the performance modeling indices of RMSE and CRM in 2008 were 3.91 and -0.18 and in 2009 were 4.76 and -0.11, respectively. The obtained EF index was 0.69 and 0.78 in 2008 and 2009, respectively, indicating that the model performed acceptable predictions of crop yield. The overall results revealed that the use of Budget model by adjusting crop coefficients in different growth stages, soil and plant characteristics can provide more acceptable outputs. Further, the sensitivity analysis indicated that Budget model is less sensitive to irrigation water depth and initial soil water content in the full irrigation treatment.

Introduction: In order to provide a new approach about the Budget planning models, this study examined the relationship between Budget emphasis, Budget planning models and performance of Fars Province University of Medical Sciences. Method: This research is a survey-descriptive study on the purpose and its method. The participants of this research included the financial experts in Shiraz University of Medical Sciences (including the accountants) in 2016. The sample size consisted of 250 individuals and the method of sampling used was available sampling. The questionnaire of Kang et al. (2013), after some modifications, was used to gather the data. To evaluate the reliability of the questionnaire, we used Cronbach’ s Alpha and split-half method. The measurement tools used in the study were reliable and none of the questions was removed. Finally, for analysis of the data, correlation coefficient and regression were applied using SPSS Software Version 23. Results: The results of the study indicated there was a significant relationship between Budget emphasis and strategy distinct from Budget planning models as well as between strategy distinct from Budget emphasis, Budget planning models, organizational performance, management performance and Budgetary satisfaction. A positive and meaningful relationship among Budget planning models and organizational performance, management performance and Budgetary satisfaction was found. Conclusion: Based on the research findings, it is necessary to consider the Budget concepts, the importance of Budgeting, and Budgetary participation of the employees and financial managers for improving organizational performance.

The main objective of this study is to investigate the effect of tight Budgetary control (TBC) on Budget deviation regard to Budget turbulence as moderator variable. Tight Budgetary control variable related data are extracted by Questionnaire method and Budget deviation and Budget turbulence related data are extracted from internal reports of Plan and Budget Organization (PBO) since years 2012 to 2015. Population of this study consisted of experts Budget and Planning Organization (BPO) of Iran. The results showed relation between TBC and Budget deviation is reversed and significant. However, moderator variable does not have a significant effect on this relation. In addition, the results showed Past Budget deviation has a significant effect on Budget deviation coming years, but has no significant effect on the use of TBC.

Participation of senior managers in Budgeting provides the possibility for them to use their superiority in status information asymmetry, through the process of target setting, impact on their performance assessment. Senior Manager and Budget Management, respectively, by means of Budget slack and internal control system, strive in order to maximize utility. This study aims is to find a balance point in the interests of both sides of game by using game theory, so that the senior managers and Budget management are satisfied with their own interests. Hypotheses using combined data from the financial statements and management ethical attitude of 56 manufacturing company of Tehran Stock Exchange between the years of 2010 to 2014 were tested. The main hypotheses and sub-study hypotheses by using the Mann-Whitney test and the best answer were analyzed. According to the findings, in combination strategy of create the Budget slack by senior management and strategy of strong internal control system by the Budget management, both sides of game to achieve balance in their interests, but this combination strategy, dominant Nash equilibrium is weak.

Background and Aims: Overlapping of the proximal surfaces of posterior teeth in the panoramic radiography is a major concern. Therefore, an option has been developed in the panoramic unit of Planmeca Promax, namely improved interproximal mode. This mode causes lower horizental angle with the teeth contact region during the unit rotation decreasing overlapping of the panoramic images of the posterior teeth especially premolar teeth. The present study was done to compare the overlapping of posterior teeth using two techniques of improved interproximal panoramic Program and standard panoramic.Materials and Methods: In this diagnostic study, 32 patients requiring panoramic radiographies at their posterior teeth during their routine diagnosis and treatment process with the mean age of 27.3 years were participated. No patients showed crowding of posterior teeth or missed and restored posterior teeth. The participants' panoramic radiographies were randomly taken by two techniques of improved interproximal panoramic and standard panoramic using Planmeca Promax device. The overlapping of the panoramic images was blindly assessed by an oral radiologist. The overlapping in both techniques was reported by frequency and percentage. The comparisons were done by Chi-square test between two techniques and the odds ratio of overlapping was estimated using regression analysis.Results: In standard panoramic techniques, 38.5% (148 contacts of 384 contacts) of the proximal surfaces overlapped while the overlapping of the proximal surfaces was observed in 18.8% (72 contacts of 384 overall contacts) in improved interproximal technique. Significant differences were noted between two techniques regarding overlapping (P<0.001). Also 66.4% and 39.1% of 4-5 teeth contacts overlapped in standard and improved techniques. The values were reported to be 39.1% and 12.5% in contacts of 5-6 teeth and 10.2% and 4.7% in the contacts of 6-7 teeth in both techniques, respectively. The overlapping odds ratio in improved technique as compared to standard techniques was 2.72 more. While the odds ratio of overlapping in the contact regions of 4-5 and 5-6 teeth was 16.4 and 4.61 as compared to the contact region of 6-7 teeth (all: P<0.001). The lower or upper jaw with the patients' mouth side did not significantly influence the overlapping of the proximal surfaces in both panoramic techniques.Conclusion: Under the limitations of this study, improved interproximal panoramic significantly reduced the overlapping of proximal surfaces in the panoramic radiographies of posterior teeth as compared to the standard panoramic technique. Therefore, it can be used to detect proximal caries in the posterior teeth as a diagnostic tool. Using this option may affect other part of panoramic image which should be investigated in other research.

Bureaucracy is an integral part of modern government. It is impossible to imagine a modern government without bureaucracy. Bureaucracy is actually the division of work and cohesion and discipline of government employees as a means of exercising government authority. Bureaucracy has been criticized by different schools of thought. Some have seen bureaucracy as a way to limit freedom and destroy liberalism, and others have seen it as a tool to exercise the power of capitalists. What is certain is that it is impossible to imagine development without the presence of bureaucracy.With the beginning of the Pahlavi dynasty, efforts were made to establish a bureaucratic order in the country. Due to Pahlavi's authoritarian personality and authoritarian political culture, Iran's bureaucracy was formed with challenges and crises. With the victory of the Islamic revolution, although tremendous changes were made in the politics and bureaucratic system, many crises of the Pahlavi era continued in the bureaucratic system. In fact, it can be said that although various institutions were transformed by the Islamic Revolution, the bureaucratic system continued to exist.