Objective: Most of the problems of banks can be attributed to mismatching in the balance sheet, revenue-expense gap, and unbalanced cash flow. The main aim of this research is to investigate executive solutions allowing for solving these problems through financial restructuring in Iranian banks. Method: For this purpose, a general picture of the problems of the banking system is firstly drawn via seeking previous studies and the information provided by the Central Bank of Iran (CBI). Secondly, by an in-depth study on internal and international resources, the initial solutions are identified. Thirdly, by a two-stage Delphi approach, the agreements about those solutions are obtained. In this study, half of the experts hold a Ph. D. degree and the rest have an MS degree, with an average of around 18 years of experience. Results: Ultimately, a final list of 21 solutions is extracted and classified in 5 sections: 1) clarifying the circumstances of unsafe banks which have considerable overdraft from the central bank of Iran; 2) improving the regulatory and supervisory system of the Central Bank; 3) selling the excess assets of banks and improving their branch networks; 4) lowering the long-term liabilities of banks; and 5) enacting efficient rules and regulations.

The subject of this study is restructuring of the public administration system of Turkey for joining the European Union. Reforms in the public administration system of Turkey was always attentive to be in accordance with the policies and principles of the public administration system of European Union. In this study the plans and policies of public administration system of European Union are analyzed first, and then some suggestions and solutions are presented to improve the public administration system of Turkey.Moreover, the necessity of reforms are being referred by emphasizing on the positive and negative aspects of this system, in contemporary level of common laws and principles.