In the present study, the main purpose is the qualitative study on garbage collection in Tehran city. It has been done by qualitative research method. Semi-structured interview and purposeful sampling techniques were used in data collection. To do this, 15 people were interviewed and the sample size in the present study was determined based on theoretical saturation. Thematic analysis was used to analyze the data. Theme analysis was performed at 4 levels of primary, main, central and core themes. A total of 184 initial themes were extracted from all interviews. In the main coding stage, the following 9 main themes were merged. Escape from poverty in the origin and the inevitable choice of inferiority, society's view to garbage collectors, and high stress, strengthening the cycle of academic reluctance and illiteracy, physical and mental torment, unknown horizon and confusion of the Khojies, legal ambiguity and customary definitions and contracts, complaints from relevant institutions, the entry of the mafia and the formation of rent and corruption. Finally, these themes fall into two categories of social harmfulness of recycling and institutional exclusion and illegallity of the status of garbage collectors in the second distrect in the form of the core theme of the structure of socially harmful and institutionally illegal, waste phenomenon explained..

Objective: According to recent financial and economic studies, taxes are the principal part of government revenues, and the stability of these revenues, compared to other volatile revenues, requires establishing an appropriate tax system. Although much works have been done in the last two decades to develop the Iranian tax system, there is still a long way before reaching a desirable tax system. It is noteworthy that the role of information and communication technologies, ICT, in the development of a tax system is remarkable. In the current situation, due to the increase in the number of enterprises and economic actors, the complexity of economic activities, and other intricacies, it is not possible to reform the government tax system, except through modernization of the system, use of ICT, and monitoring the financial and economic information of individuals, companies and electronic tax processes. The purpose of this study is to investigate the effects of ICT on corporate income tax collection from the perspective of tax officials and senior managers of companies and compare their views. Method: The statistical population of this study consists of tax officials, senior managers, and accountants of companies across the country. Due to the uncertainty about population size, the sample size based on Cochran's formula with an error of 5% was obtained about 384 people. In this study, a quality questionnaire, whose reliability and validity have been verified, was used to collect data. Cronbach's alpha method was used for reliability testing. Also, in this study, to assess the content validity of the measurement tool, a preliminary questionnaire was presented as a "limited test" for some experts to provide recommendations for the questions. These recommendations were included in the final questionnaire. It was concluded that the assessment tool has the desired content validity. In this study, inferential and descriptive statistics have been used to analyze the information. For inferential analysis and to analyze the data, a one-sample t-test and an Independent two-sample t-test were used. Friedman tests were used for ranking. SPSS software version 23 was used to analyze the data. Results: The findings of this study showed that the use of information and communication technologies gives rise to an increase in the access of tax authorities to tax information, increase in corporate tax compliance, reduction in tax compliance costs, increase in corporate income tax collection, rise of corporate income tax transparency, and higher effectiveness and efficiency of corporate income tax collection. And, statistically, there is a significant difference between the views of tax officials and senior managers and accountants of companies only in terms of the effect of using ICT on the amount of income tax collection, and in other cases, there is no significant difference. Conclusion: The use of ICT affects the collection of income tax. Increasing investment in ICT is associated with increased tax collection.

The process of collection development, collection generating and obtaining information is of basic debates in libraries and information centers which a lot of articles have been written about the methods of collection development of information as well as the application of information technology, accordingly, to this day. This article, as opposed to other articles, which are about the prevailing methods of collection development and also the application of information technology in collection of libraries development and information centers, analyses the role of knowledge management, corporate culture, extension of relations as well as the development of human resources and their social role in the expansion of information collection; and finally, some scientific and studious centers and universities in Iran which started their collection of information development and their knowledge concerning the use of knowledge management and more noticing the human resources, are presented.

Purpose: The purpose of this paper is to identify the main elements of collection and collection management policy of information Center & Central Library of Ferdowsi University of Mashhad.Methodology: This study was an applied research study done through a survey analysis. The population of this study comprised of a representative group of managers, experts, and librarians. The data collection instrument was a questionnaire with 12 parts and 58 items on a five point Likert Scale. Its validity was confirmed by collection management experts and its reliability was calculated through Cronbach’s alpha (a=0.93). For the analysis of the data with regards to descriptive and inferential statistics, the SPSS software version 21was used.Findings: The findings showed that 12 components are required: 1.Philosophy and Goals, 2. Definitions, 3. Selecting or deselecting the resources, 4. The Users’ issues, 5. Providing and Acquisition, 6. Access issues, 7.Digitization, 8. Budget and Finance, 9. Preservation, 10. Weeding, 11. Executive Management, 12. Implementation and Review. From the perspective of the research community, 9 components (p>0.05) were accepted and only 3 components, Philosophy and Goals, Selecting or deselecting the resources and Weeding were significantly different. These 3 components in the focus group were examined and confirmed by experts. Thus, a collection management policy model with 12 components and details was proposed for information Center & Central Library of Ferdowsi University of Mashhad.

Introduction: Evaluation of hospital information system (HIS) is a complex endeavor, in which all human, technical and organizational aspects should be considered. This study aimed to develop indicators for HIS evaluation.Methods: Present qualitative study was carried out through a cross-sectional method in 2012 in Kerman province, using Delphi technique. Given the objectives of this study, three independent phases were performed including literature review, providing draft indicators for HIS evaluation and reaching consensus. Required data were obtained through interviews and designed forms. Twenty-three experts composed the study population in interview and reaching consensus phases. Validity and reliability were confirmed through content validity and test-retest method, respectively. Data were analyzed using descriptive statistics.Results: Final set of indicators for HIS evaluation consisted of ninety-one indicators under 8 main topics, i.e. technical quality, software quality, architecture and interface quality, vendor quality, after-sale services quality, workflow support quality, support department, outcome quality and HIS cost.Conclusion: Given the complexity of information system evaluation, all human, technical and organizational aspects have to be taken into account in any evaluation. Proposed indicators provide the possibility of comprehensive evaluation of HIS.

Objective(s): Taking the importance of end-users' satisfaction in the overall success of a HIS, this study was performed to assess their attitudes in different hospitals in Tehran.Methods: Interviews were made with officials of 20 hospitals in Tehran. Research tool was a questionnaire in 8 parts. Results: Sixty three officials entered into the study. The average age was 40.7 years and 62.1% were male. 80.5% of the respondents indicated that they were satisfied or very satisfied with HIS in their hospitals. In general several factors found to be important to the HIS users. These were: better communication and quicker and more effective access to data, reports and outputs, organization management, resources, proper training for managers and users, compliance assessment inside the organization, ease of learning and implementation, effective support, and ease of use. Conclusion: The development of hospital information systems in Iran is in its early stages and despite their considerable progresses during recent years, they still require more investment in order to satisfy the administrators' and end users' expections.

The current research has analyzed the impact of data analysis, information technology and internal controls on auditors' professional judgment.In terms of the research approach, the current research is a mixed exploratory research in the qualitative part and in the quantitative part; It is a descriptive-causal research. In line with the implementation of this research, first by using theoretical foundations; The dimensions, components and indicators for predicting auditors' professional judgment were extracted and three dimensions (including data analysis, information technology and internal control) and ten components (including evaluation and effectiveness, corrective measures, information collection) were determined using the Delphi method. , data security, network security, IT-based audit, control environment, accounting system, risk assessment and methods) were identified and agreed upon. The statistical population of this research is the independent accountants of the audit organization, and the required data was collected by distributing a questionnaire made by the researcher among 338 people; was collected after that; To analyze the data, inferential statistics methods such as t-test and structural equation modeling by PLS method were used. The results of this research showed that information gathering, information technology-based audit, control environment, evaluation and effectiveness, and corrective measures have a positive and significant effect on auditors' professional judgment. Based on the findings, it can be said that nowadays the role and importance of data as a valuable resource and a key factor for the growth of various businesses and creating a competitive advantage in many markets is not hidden from anyone. The ever-increasing growth and development of data sets has led to larger and more complex data; So that traditional databases are not able to cover them and traditional tools such as spreadsheets cannot analyze them either.The current research has a knowledge increase from the perspective of analyzing the impact of data analysis, information technology and internal controls on the professional judgment of auditors.