﻿<?xml version="1.0" encoding="utf-8"?><records><record><language>per</language><publisher>1</publisher><journalTitle>مدیریت فردا</journalTitle><issn>2228-6047</issn><eissn>2228-6047</eissn><publicationDate>2025-06</publicationDate><volume>24</volume><issue>82</issue><startPage>89</startPage><endPage>107</endPage><documentType>article</documentType><title language="eng">Compilation and mapping of human resource management development strategies based on artificial intelligence technology in the country's tax affairs organization</title><authors><author><name>Fatemah  Dehghan Manshady</name><email>f.dehghan34@gmail.com</email><affiliationId>1</affiliationId></author><author><name>Aliasghar  Tabavar</name><email>dr.Tabavarr@gmail.com</email><affiliationId>2</affiliationId></author><author><name>Mohammad  Ghasemi</name><email>M_ghasmi@mgmt.USB.ac.ir</email><affiliationId>3</affiliationId></author></authors><affiliationsList><affiliationName affiliationId="1">PhD student, Department of Public Administration - Human Resources, Faculty of Management and Economics, University of Sistan and Baluchistan, Sistan and Baluchistan, Iran</affiliationName><affiliationName affiliationId="2" /><affiliationName affiliationId="3">Assistant Professor, Department of Public Administration, Faculty of Management and Economics, University of Sistan and Baluchistan, Sistan and Baluchistan, Iran.</affiliationName></affiliationsList><abstract language="eng">&lt;p style="text-align: left;"&gt;&lt;span style="font-size: 11.0pt; mso-bidi-font-size: 13.0pt; font-family: 'Times New Roman','serif'; mso-ascii-theme-font: major-bidi; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;"&gt;The current research was conducted with the aim of compiling and mapping the development strategies of human resources management based on artificial intelligence technology in the country's tax affairs organization&lt;/span&gt;&lt;span dir="RTL" lang="FA" style="font-size: 13.0pt; mso-ansi-font-size: 11.0pt; font-family: 'Times New Roman','serif'; mso-ascii-theme-font: major-bidi; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;"&gt;.&lt;/span&gt;&lt;span style="font-size: 11.0pt; mso-bidi-font-size: 13.0pt; font-family: 'Times New Roman','serif'; mso-ascii-theme-font: major-bidi; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;"&gt;This research is an applied research in terms of its purpose, and it&lt;/span&gt; &lt;span style="font-size: 11.0pt; mso-bidi-font-size: 13.0pt; font-family: 'Times New Roman','serif'; mso-ascii-theme-font: major-bidi; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;"&gt;is a survey-cross-sectional research in terms of the method and time frame of data collection. The community of participants of the qualitative part includes the professor of human resources management and the managers of the country's tax affairs organization, who were selected from the vice president of human resources, the study and strategic planning office, and the research and development center, who were selected by the purposeful sampling method. Based on this, theoretical saturation was achieved after 20 interviews. In the strategic analysis section, the point of view of seven human resource managers and assistants was used. Semi-structured interview and SWAT analysis questionnaire were used to collect data. In the qualitative section, the opportunities and challenges of the development of human resources management based on artificial intelligence technology were identified with the qualitative analysis method. In the quantitative part, the existing scenarios were evaluated with Swara, SWAT and quantitative strategic planning matrix. Qualitative data analysis was done with Maxqda software and quantitative part with Excel software. The findings from the evaluation matrix of internal and external factors indicate that the strategic status of human resource management development strategies based on artificial intelligence technology is in a competitive state.&amp;nbsp;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;</abstract><fullTextUrl>http://modiriyatfarda.ir/Article/47827</fullTextUrl><keywords><keyword>development of human resources management</keyword><keyword> artificial intelligence</keyword><keyword> strategic analysis</keyword><keyword> tax affairs organization</keyword></keywords></record><record><language>per</language><publisher>1</publisher><journalTitle>مدیریت فردا</journalTitle><issn>2228-6047</issn><eissn>2228-6047</eissn><publicationDate>2025-06</publicationDate><volume>24</volume><issue>82</issue><startPage>33</startPage><endPage>51</endPage><documentType>article</documentType><title language="eng">Content Analysis of Fixed Internet Development Policies in Iran: Examining Objectives, Instruments, and Intervention Patterns</title><authors><author><name>Mohammad Javad Azari Jahromi</name><email>javadazari@outlook.com</email><affiliationId>1</affiliationId></author><author><name>Mehrdad Agha Mohammad Ali Kermani</name><email>m_kermani@iust.ac.ir</email><affiliationId>2</affiliationId></author><author><name>soroosh ghazinoori</name><email>ghazinoori@atu.ac.ir</email><affiliationId>3</affiliationId></author></authors><affiliationsList><affiliationName affiliationId="1">Department of Management, School of Management, Economics, and Progress Engineering, Iran University of Science and Technology</affiliationName><affiliationName affiliationId="2" /><affiliationName affiliationId="3" /></affiliationsList><abstract language="eng">&lt;p&gt;This study conducts a quantitative and thematic content analysis of regulatory policies concerning fixed broadband development in Iran between 2009 and 2024 (covering the 10th to 13th administrations). Out of all resolutions issued by the Communications Regulatory Commission during this period, 165 policies specifically related to fixed internet were identified. Each resolution was coded based on its policy objectives, types of policy instruments, and regulatory intervention style. The findings reveal a steadily increasing share of fixed broadband policies&amp;mdash;from 15% of total decisions in the 10th administration to around 40% in the 13th. Key policy goals included expanding network coverage, reducing tariffs, fostering market competition, and supporting infrastructure investment. While regulatory (command-and-control) instruments dominated earlier periods, economic instruments (financial incentives, tariff reform) became more prevalent in the latter two administrations. Furthermore, the overall regulatory approach shifted from centralized state control toward market-based governance supported by targeted incentives. This trend reflects the gradual institutional maturity of Iran&amp;rsquo;s telecom regulator and a broader shift from coercive regulation toward responsive policymaking in the fixed broadband sector.&lt;/p&gt;</abstract><fullTextUrl>http://modiriyatfarda.ir/Article/50607</fullTextUrl><keywords><keyword>Fixed broadband internet</keyword><keyword> public policy</keyword><keyword> telecommunications regulation</keyword><keyword> policy instruments</keyword><keyword> content analysis</keyword><keyword> government intervention style.</keyword></keywords></record><record><language>per</language><publisher>1</publisher><journalTitle>مدیریت فردا</journalTitle><issn>2228-6047</issn><eissn>2228-6047</eissn><publicationDate>2025-06</publicationDate><volume>24</volume><issue>82</issue><startPage>41</startPage><endPage>60</endPage><documentType>article</documentType><title language="eng">Investigating the effect of personality and the use of social media on price sensitivity (Case study of Ofogh Kourosh Mahshahr stores)</title><authors><author><name>فتانه یاراحمدی</name><email>f.yarahmadi@malayeru.ac.ir</email><affiliationId>1</affiliationId></author><author><name>mina khamisi pour</name><email>mina.khamisi5656@gmail.com</email><affiliationId>2</affiliationId></author></authors><affiliationsList><affiliationName affiliationId="1" /><affiliationName affiliationId="2" /></affiliationsList><abstract language="eng">&lt;p&gt;Objective: The purpose of this research is to investigate the effect of personality and social media on price sensitivity in the stores of Ofogh Korosh Mahshahr.This research shows the consumer's personality traits, preferences and desirable value for the organization, the development of this insight by understanding the effect of the personality traits of customers helps the organization and its managers to make better decisions and change societies. Online brand according to the specific personality characteristics of customers increases their loyalty. Methodology: This research is a quantitative research based on the research method. Based on the nature and method, this research is included in the category of descriptive-survey and correlational research and it is cross-sectional in terms of time. The population of this research is an unlimited number of customers of Afog Korosh, which was estimated as a statistical sample of 384 people using Cochran's formula. In order to analyze the data, structural equation method and SMART PLS 3 software were used. Conclusion: The results of the research show that five main characteristics as elemental characteristics have an effect on price sensitivity as a situational characteristic. Among the five main characteristics that affect price sensitivity, openness, conscientiousness and adaptability have a negative effect, and extroversion and neuroticism have a positive effect on price sensitivity. In addition, this research shows the positive effect of using social media on price sensitivity. Originality: This article is taken from the thesis of Mrs Mina Khamisi.&lt;/p&gt;</abstract><fullTextUrl>http://modiriyatfarda.ir/Article/50817</fullTextUrl><keywords><keyword>Personality  Social media  Price Sensitivity.</keyword></keywords></record><record><language>per</language><publisher>1</publisher><journalTitle>مدیریت فردا</journalTitle><issn>2228-6047</issn><eissn>2228-6047</eissn><publicationDate>2025-06</publicationDate><volume>24</volume><issue>82</issue><startPage>67</startPage><endPage>87</endPage><documentType>article</documentType><title language="eng">Design and Implementation of a Human Resource System in Small and Medium Enterprises (SMEs) Using a Data Mining Approach  (Case Study: Tile and Ceramic Companies in Yazd Province)</title><authors><author><name>amirehsan eshaghiyeh firuzabadi</name><email>dr.eshaghiyeh@gmail.com</email><affiliationId>1</affiliationId></author><author><name>Mohammad Zarei Mahmoudabadi</name><email>zarei.m@meybod.ac.ir</email><affiliationId>2</affiliationId></author></authors><affiliationsList><affiliationName affiliationId="1">Postdoctoral Researcher, Department of   Managementm, Meybod University, Meybod, Iran.</affiliationName><affiliationName affiliationId="2">Associate Professor, Department of Industrial Management, Meybod University, Meybod, Iran</affiliationName></affiliationsList><abstract language="eng">&lt;p&gt;Abstract Background and Objectives: This study aims to design and implement an intelligent human resource performance evaluation system for Small and Medium Enterprises (SMEs) using data mining techniques, with a focus on the tile and ceramic companies in Yazd, Iran, as a key industrial region. Methodology: In this applied research, 10 key performance indicators were identified based on theoretical frameworks and literature review. Data were collected from the HR databases of manufacturing SMEs in Yazd's tile and ceramic sector. After data preprocessing, three data mining algorithms -Decision Tree, K-Nearest Neighbors (K-NN), and Naive Bayes- were implemented in Python (Google Colab environment). The algorithms' performance was evaluated using accuracy, precision, recall, and F1-score metrics. Findings: Comparative analysis revealed that the K-NN algorithm achieved superior performance with 98.3% classification accuracy, significantly outperforming the Naive Bayes approach. The innovative findings demonstrate that the proposed K-NN-based system can accurately evaluate both existing and newly hired employees' performance with minimal error. Conclusion: The implementation of this intelligent system can substantially enhance HR management processes in SMEs, enabling more accurate and efficient workforce organization. This study provides practical solutions for industrial managers and paves the way for future research on AI applications in human resource management&lt;/p&gt;</abstract><fullTextUrl>http://modiriyatfarda.ir/Article/51564</fullTextUrl><keywords><keyword>Human Resource System</keyword><keyword>  Performance Evaluation</keyword><keyword>  Data Mining</keyword><keyword>  Small and Medium Enterprises (SMEs)</keyword><keyword>  Machine Learning</keyword></keywords></record><record><language>per</language><publisher>1</publisher><journalTitle>مدیریت فردا</journalTitle><issn>2228-6047</issn><eissn>2228-6047</eissn><publicationDate>2025-06</publicationDate><volume>24</volume><issue>82</issue><startPage>89</startPage><endPage>107</endPage><documentType>article</documentType><title language="eng">Compilation and mapping of human resource management development strategies based on artificial intelligence technology in the country's tax affairs organization</title><authors><author><name>Fatemah  Dehghan Manshady</name><email>f.dehghan34@gmail.com</email><affiliationId>1</affiliationId></author><author><name>Aliasghar  Tabavar</name><email>dr.Tabavarr@gmail.com</email><affiliationId>2</affiliationId></author><author><name>Mohammad  Ghasemi</name><email>M_ghasmi@mgmt.USB.ac.ir</email><affiliationId>3</affiliationId></author></authors><affiliationsList><affiliationName affiliationId="1">PhD student, Department of Public Administration - Human Resources, Faculty of Management and Economics, University of Sistan and Baluchistan, Sistan and Baluchistan, Iran</affiliationName><affiliationName affiliationId="2">Assistant Professor, Department of Financial Management, Faculty of Management and Economics, University of Sistan and Baluchistan, Sistan and Baluchistan, Iran</affiliationName><affiliationName affiliationId="3">Assistant Professor, Department of Public Administration, Faculty of Management and Economics, University of Sistan and Baluchistan, Sistan and Baluchistan, Iran.</affiliationName></affiliationsList><abstract language="eng">&lt;p&gt;Objective: The current research was conducted with the aim of compiling and mapping the development strategies of human resources management based on artificial intelligence technology in the country's tax affairs organization. Methodology: This research is an applied research in terms of its purpose, and it is a survey-cross-sectional research in terms of the method and time frame of data collection. A mixed exploratory (qualitative-quantitative) research design was used to achieve the goal. The community of participants of the qualitative part includes the professor of human resources management and the managers of the country's tax affairs organization, who were selected from the vice president of human resources, the study and strategic planning office, and the research and development center, who were selected by the purposeful sampling method. Based on this, theoretical saturation was achieved after 20 interviews. In the strategic analysis section, the point of view of seven human resource managers and assistants was used. Semi-structured interview and SWAT analysis questionnaire were used to collect data. In the qualitative section, the opportunities and challenges of the development of human resources management based on artificial intelligence technology were identified with the qualitative analysis method. In the quantitative part, the existing scenarios were evaluated with Swara, SWAT and quantitative strategic planning matrix. Qualitative data analysis was done with Maxqda software and quantitative part with Excel software. Conclusion: The findings of the research showed that 297 codes were identified in the open coding stage, which used the qualitative analysis of the theme and the method proposed by Atrid Stirling. In the end, 4 overarching themes, 10 organizing themes and 60 basic themes were obtained by axial coding. And the themes of human resource management development strategy mapping based on artificial intelligence technology extracted from the interviews were presented using thematic analysis method. Originality: Based on the results of the evaluation matrix of internal and external factors, it indicates that the strategic status of human resource management development strategies based on artificial intelligence technology is in a competitive state. This situation is caused by strengths over internal weaknesses and threats over environmental opportunities. Therefore, the appropriate strategy for the development of human resources management based on artificial intelligence technology is the technical-management strategy to solve legal problems by ensuring the security of the system.&lt;/p&gt;</abstract><fullTextUrl>http://modiriyatfarda.ir/Article/51729</fullTextUrl><keywords><keyword>development of human resources management</keyword><keyword> artificial intelligence</keyword><keyword> strategic analysis</keyword><keyword> tax affairs organization</keyword></keywords></record><record><language>per</language><publisher>1</publisher><journalTitle>مدیریت فردا</journalTitle><issn>2228-6047</issn><eissn>2228-6047</eissn><publicationDate>2025-06</publicationDate><volume>24</volume><issue>82</issue><startPage>139</startPage><endPage>154</endPage><documentType>article</documentType><title language="eng">Analyzing the Fundamental Patterns of Mintzberg's Organizational Configuration: Personal Enterprise, Programmed Machine, Professional Assembly and Project Pioneer</title><authors><author><name>ALIREZA TASHAKORIAN JAHROMI</name><email>a.tashakorian@birjand.ac.ir</email><affiliationId>1</affiliationId></author></authors><affiliationsList><affiliationName affiliationId="1">assistant professor of public administration at University of Birjand</affiliationName></affiliationsList><abstract language="eng">&lt;p&gt;Henry Mintzberg is a professor of management studies at McGill University and one of the most prominent contemporary theorists of management, who is considered one of the world's most influential writers in the field of management. This article examines and interprets Mintzberg's new perspective, which is a re-examination by him of four types of organizational configuration according to conditions, technology, strategies, etc., which are specific to each organization. Considering the importance of organizations and their dominance in our lives, Mintzberg proposes four final fundamental forms of organizations, including the personal enterprise, programmed machine, professional assembly and project pioneer, to go beyond the concept of prescribing a design prescription for all organizations. and each has its own management style and strategy. Some organizations are close to one of these types and others are a combination of them. However, since organizations are made up of people and each of them is different, then every organizational structure must These differences should be taken into account through the design process. In this article, with a clear explanation of four types of organizations, an attempt has been made to provide a comparative view with the previous structures proposed in Mintzberg's five-part model, and with the proposed analysis, a theoretical framework of these concepts has been explained.&lt;/p&gt;</abstract><fullTextUrl>http://modiriyatfarda.ir/Article/52924</fullTextUrl><keywords><keyword>Mintzberg</keyword><keyword> Organizational Configuration</keyword><keyword> Personal Enterprise</keyword><keyword> Programmed Machine</keyword><keyword> Professional Assembly</keyword><keyword> Project Pioneer.</keyword></keywords></record></records>