Journal of value creating in Business Management

Abstract Abstract This study, based on the MARA methodology and the concept of systems fragility, introduced the fragility analysis approach to the problem of strategy selection. In turbulent and unpredictable environments, decision-making (especially regarding key and influential decisions such as strategy selection) is challenging. In changing and variable conditions, classical approaches to strategy selection as well as multi-attribute decision-making approaches lose their effectiveness. Classical scenario planning approaches are also unable to cope with turbulent environments due to their inherent limitations and simplification. In response to the shortcomings of the aforementioned approaches, the Matrix Approach to Robustness Analysis (MARA) was introduced, which is able to solve the problem of strategy selection without computational constraints. However, this approach is suitable when a conservative decision-maker wants to choose a strategy with the lowest risk. Therefore, this approach does not provide a desirable outcome when the decision maker seeks to exploit opportunities. In this approach, after listing the decision options and defining scenarios based on the most important environmental indicators, the performance of the strategies in each of the different states of the indicators was determined and the total performance of each strategy in each scenario was compared with the performance of that strategy in the base scenario (status quo). The proposed approach was described in the form of a case study. In practice, this analysis shows which strategy (decision) can bring more benefits to the organization (decision maker) in the event of a change in each of the environmental impact indicators (scenario change). This concept is in contrast to robust analysis, which considers the option that has less risk in the event of a change to be superior. Using this tool in turbulent environments can help managers in the business management process. Introduction The complexity we face in today's modern and rapidly changing world requires a better understanding of how to make decisions that effectively deal with this complexity; otherwise, we may develop strategies that have unintended and irreversible consequences. Accordingly, decision-makers must first equip themselves with appropriate decision-making tools. Choosing a method or approach to decision-making is, in turn, a decision-making problem (Sorourkhah, 2024). In the decision-making literature, there are various methods, models, and approaches to decision-making, each of which is suitable for a specific situation. Based on a) the type of problem, b) the quality of the data, c) the number of indicators and d) the goal of solving the problem, decision makers can choose the most appropriate option (Bartolini, 2021). Given that the problem of choosing a strategy is a) a key decision with long-term consequences, b) the data is uncertain and unpredictable, and c) the indicators are numerous and often contradictory; we know that classical approaches such as QSPM and multi-criteria decision-making techniques are not suitable. In these circumstances, the use of scenario-based approaches seems more logical (Joorbonyan et al., 2024). Although the modern world is increasing in knowledge, paradoxically, this makes it more difficult to predict things. Due to the emphasis of the inductive learning process on narrative and causality, the impression is formed that the only way to deal with uncertainty is to identify the causal chains that have been constructed early; for example, by identifying early “trigger events”, “weak signals”, or “early warnings”, and then implementing precautionary measures to mitigate the consequences of an undesirable future or to take early advantage of a desirable future. This view is prominent in the recent scenario planning literature. In contrast, the existential view of uncertainty sees outcomes as the result of random processes that are not causally related. The increasing complexity of the challenges faced by modern organizations far exceeds the ability to discover causality, and causal speculation is therefore temporary, unstable, and error-prone. Therefore, the ability of methods to prepare for the future (the ability to cope with uncertainty arising from complexity) is becoming increasingly important, without relying solely on identifying causes (Bahrami et al., 2025). In such a situation, the Matrix Approach to Robustness Analysis (MARA) can simultaneously deal with complexity and uncertainty (Amiri et al., 2024). However, the MARA method is conservative and tries to choose the option that brings the least loss. Therefore, if the goal of decision-making is to maximize the exploitation of an opportunity, a new approach is needed. This concept has been known as antifragility in recent years. So far, the concept of antifragility has been actively applied in several fields, including molecular biology, physics, computer science, transportation planning, risk analysis, and engineering; however, a practical criterion for antifragility has not been developed yet (Pineda et al., 2019). According to the resilience literature, organizations can be fragile or antifragile to shocks; researchers believe that decisions (strategies) can also be fragile or antifragile to shocks (Kokkinos et al., 2023). When an unexpected event occurs, many previously selected strategies lose their effectiveness and, in some cases, may even lead to negative results. Accordingly, in this study, the researcher seeks to answer the question: what is antifragile analysis: a tool for managing business in a turbulent environment? Theoretical foundations Antifragility The phenomenon of antifragility has been proposed as a new theoretical framework in management and organizational sciences in recent years. This concept was first introduced by Nasim Nicholas Taleb and showed its fundamental difference from concepts such as fragility and antifragility. In Taleb's definition, antifragile systems not only resist shocks and disturbances, but also benefit from these instabilities and rise to a higher level of performance. In this view, unlike fragile systems that are damaged in the face of disturbances and antifragile systems that only return to their original state, antifragile systems adapt to and benefit from disturbances (kianirad et al., 2022. ( Faryadras et al., (2026) studied "The relationship between antifragility and financial performance and business continuity in banks listed on the Tehran Stock Exchange". 10 eligible banks were selected for the sample and the data were analyzed using panel data regression. The results showed that antifragility has a positive and significant effect on business continuity and also on the financial performance of banks listed on the Stock Exchange. In addition, financial performance has a positive effect on business continuity. Gaadim ghobadi et al., (2024) studied "Providing a model of antifragility in Iranian financial organizations through thematic analysis". The results of the study led to the identification of 79 codes and 19 themes in the form of four main categories such as 1- the random and environmental category, which includes the components of flexibility, financial crisis, antifragile performance, agility and adaptability, and 2- the financial performance category, which includes the components of cost control, financial performance of institutions, central bank independence, inflation volatility, cash flow management, 3- the management category, which includes the components of risk management, improving economic growth, capital management, financial policies, relationship with the government, and 4- the organizational category, which includes the components of innovation and creativity, adaptability, resistance and coping, integration and service empowerment. Research Method This study was designed to present and test the approach to analyzing the antifragility of strategies in turbulent environments and is considered an applicable and analytical-modeling study. The data in this study were collected secondary and computationally, and the analyses were based on matrix modeling of scenarios and strategy performance. In this study, first, the environmental impact indicators for strategic decision-making were identified and structured based on the MARA method. Then, possible future scenarios were eliminated according to the different states of each production indicator and impossible or contradictory scenarios. The performance of each strategy in each scenario was evaluated by experts and specialists in the relevant field and recorded in the form of a strategy performance matrix. In the next step, the total performance of each strategy in the scenarios was compared with the baseline to calculate the antifragility score of each option. Research Findings The results showed that different strategies experience different degrees of antifragility to environmental changes. The examination of future scenarios revealed that some strategies are not only unvulnerable to shocks, but also perform better than the baseline in many alternative scenarios. The aggressive strategy scored the highest antifragility score and has a high ability to transform environmental changes into opportunities. These findings emphasize the importance of choosing opportunistic rather than conservative options in turbulent environments. Furthermore, using the antifragility framework allows managers to make structured and flexible decisions. Conclusion In the agitated, turbulent, and unpredictable environments that characterize many industries today, strategy selection becomes doubly important. The findings of this paper indicate that a antifragility -based approach, especially in situations where nonlinear changes and environmental shocks occur, can provide a more efficient tool for strategic decision-making than conservative approaches. Relying on environmental scenarios and comparing the performance of strategies against the baseline allows for the identification of options that perform better across a wide range of possible futures. This finding is consistent with previous studies. For example, Kokkinos et al. (2023) has shown that organizations that are able to exploit shocks and fluctuations are not only more antifragile to change but can also use these conditions to improve performance and innovation. Also, recent research in the field of innovation management and organizational performance shows that measuring antifragility components, such as diversity of responses, capacity for emergent behaviors, and nonlinear response to shocks, can increase the productivity and adaptability of organizations (Branicki, Sullivan, & Worrall, 2018). Studies that have examined antifragility in the context of supply chains and dynamic systems also emphasize that systems that are not only antifragile but also benefit from environmental shocks perform better in the long run (Santos & Eisenhardt, 2020(. Numerical implementation of the proposed approach showed that different strategies experience different degrees of antifragility, and some of them are not only not vulnerable to changes but also outperform the baseline in a significant part of alternative scenarios. In the present case study, the aggressive strategy obtained the highest antifragility score and was able to turn environmental changes into opportunities. This finding suggests that in conditions of fluctuating, unstable, and complex environments, choosing strategies that have the capacity to exploit change (rather than simply resist it) can promote decision-making from a conservative to an opportunity-oriented mode. Overall, the results of this study indicate that the antifragility approach can provide a structured and numerical framework for strategy selection in turbulent environments. This approach, in line with previous literature that emphasizes the exploitation of volatility and the capacity for innovation, guides managers' decision-making path from a focus solely on risk reduction towards opportunity-based decision-making and enhancing competitive advantage (Sorourkhah, 2024). Therefore, antifragility can be recognized as an important practical and theoretical concept in strategic management in the era of uncertainty and provides new research horizons for the development of more data-driven and generalized models.

Abstract Abstract The present study aimed to explain the dimensions and components of sales staff “directability” (coachability/trainability) at the Family Mall commercial complex and to provide a paradigmatic model in this field. In terms of objective, this research is applicable, and in terms of methodology, it is qualitative, conducted by the Grounded Theory approach. Data were collected through in-depth, semi-structured interviews with 20 experts, including active salespersons in various departments of the Family Mall complex in Erbil. The data were analyzed by the three-stage process of open, axial, and selective coding via MAXQDA 10 software. The research findings led to the extraction of a paradigmatic model in which the core phenomenon is “Employee Directability,” with an emphasis on intrinsic motivation and passion. This phenomenon is shaped by causal factors including personality traits, professional competencies, work conscience, and experiential capital. Furthermore, contextual factors such as organizational support, training facilities, and the physical and psychological learning environment, along with intervening factors including specific sales environment challenges and internal organizational processes, influence this trend. In response to these conditions, strategies such as structured training, precise scheduling, and learning-by-doing are adopted, resulting in consequences such as professional and organizational development, promotion of individual efficiency, and the attainment of personal peace in the workplace. The results of this research can serve as a foundation for commercial center managers to enhance human resource productivity by fostering a coachable spirit and optimizing guidance processes. Introduction In modern management paradigms, human capital is recognized as the most vital strategic asset and the primary source of sustainable competitive advantage (Barmaki et al., 2025). Unlike other organizational resources, humans are the only element capable of ensuring organizational dynamism in volatile environments through learning, creativity, and adaptability (Babaeeinejad et al., 2025). Consequently, human resource management in recent decades has shifted from traditional control-and-supervision-based approaches toward development-oriented approaches (Gholami Zaradni et al., 2025). In this vein, organizations make significant investments in employee training and empowerment; however, empirical evidence suggests that the effectiveness of such training is not always consistent. The variation in behavioral outcomes following developmental courses has drawn researchers’ attention to a key variable rooted in an individual’s internal capacity to accept transformation (Ali Nikbakhsh, 2026). Employee “directability” (or coachability) remains a relatively uncommon phenomenon in the workplace, as most companies do not implement this process consciously or formally (Ashley et al., 2024). Directability can be defined as “the use of various techniques to consistently motivate and compel employees to improve current skills, acquire new ones, and reach their maximum potential.” Alternatively, it can be stated that directability within the employee performance management process is a form of “on-the-job learning”—a collaborative and interactive process that takes shape during daily interactions between a manager and an employee or among employees themselves. Collectively, directability is a process in which the first individual, acting as a coach, facilitates the learning of the second individual to improve their performance and career success by developing key capabilities such as problem-solving skills, enabling the second individual to subsequently create the necessary conditions for their success independently. Furthermore, directability can also be conducted in a group format (Shabani et al., 2024). The importance of employee directability is doubled in service industries, particularly in the retail sector. In large commercial complexes, sales staff are at the front line of customer interaction, and their behavior directly impacts the brand image and organizational profitability. In these environments, due to rapid shifts in customer tastes and the emergence of new persuasion and sales techniques, there is a constant need for continuous training and behavioral changes. A “directable” salesperson not only refrains from perceiving managerial feedback as personal criticism but also utilizes it as a tool for professional growth. However, designing a directability model in this sector faces numerous challenges, as this concept is heavily influenced by the cultural context and environmental requirements; thus, a single prescription cannot be applied to all societies. Consequently, the fundamental question arises: What are the dimensions of sales staff directability, and how can its model be designed and explained within the Family Mall shopping center? Theoretical Framework Employee Directability Employee directability is a concept within the literature of humanities and organizational management defined as the degree of readiness, willingness, and ability of employees to accept, follow, and implement instructions, guidance, and policies issued by organizational managers and leaders. This characteristic represents the flexibility of employees in the face of change, their openness to new learning, and the extent of their cooperation toward achieving the collective goals of the organization (Abukhait et al., 2023). König et al. (2026), in a study titled “Selecting Employees Who Protect and Promote the Well-being of Others: A Challenge for Personnel Selection,” found that organizations should include the “promotion of others’ well-being” as an explicit criterion in the human resource selection process. The results of this research emphasize that recruiting employees with such ethical and humanistic traits not only transforms the workplace into a safer environment but also lays the groundwork for increased directability and team collaboration; this is because such individuals possess a higher readiness to align with macro-organizational goals and accept corrective guidance for the collective interest. Middleton et al. (2025) examined the assessment of coachability in the workplace. Utilizing a quantitative approach and psychometric analysis across several statistical samples, they designed and validated a scale for measuring coachability. The results of this study, while confirming the validity of the designed instrument, demonstrated that coachability plays a key role in increasing employee readiness to receive feedback and improving their professional development process within the organization. Methodology The present study, relying on an interpretive paradigm and a qualitative approach, adopted the “Grounded Theory” strategy to explain the process and analyze the directability model of sales staff within the context of large commercial complexes. The statistical population included active salespeople in various departments of the Family Mall shopping center in Erbil. Sampling was conducted by purposive and theoretical methods, continuing with 20 participants until theoretical saturation was reached. Data were collected through semi-structured and in-depth interviews to accurately extract the experiences and perceptions of the participants. Data analysis was performed based on the three stages of open, axial, and selective coding. In the open coding stage, primary concepts were extracted; in the axial stage, categories were organized into causal, contextual, and intervening conditions, strategies, and consequences; and in the selective stage, the final model of sales staff directability was formulated. To increase the accuracy and systematic nature of the analysis, MAXQDA 10 software was utilized. Research Findings The findings of this study demonstrate that employee directability at the Family Mall complex is a multi-dimensional model originating from “intrinsic motivation and passion” as its core category, which is directly influenced by individual competencies and organizational support. The results indicate that by employing structured training strategies and managing environmental challenges, employees’ mental readiness can be transformed into “operational efficiency” and “professional development.” Discussion and Conclusion The findings of this research indicated that specialized competencies are fundamental factors in the directability of sales staff. This implies that the more job knowledge, practical skills, and mastery an individual has over sales tasks, the greater their acceptance of guidance and implementation of managerial recommendations. This finding is aligned with the results of Ali Nikbakhsh (2026). The results showed that experiential capital plays a significant role in increasing the directability of sales staff; this finding is comparable to the results of Babaeeinejad et al. (2025). Furthermore, the findings revealed that acceptance of change and flexibility are important components of individual traits in sales staff directability. In large commercial environments where conditions are constantly changing, employees who can adapt themselves to new policies, diverse customers, and fresh requirements are more successful. This result is consistent with the research of Sani et al. (2023). The study also found that discipline and detail-oriented precision are key characteristics of employees with higher directability. Individuals who are organized, precise, and responsible can better execute instructions and are less prone to error. This finding is aligned with the results of Abukhait et al. (2023). Additionally, the findings indicated that innovation and practical creativity are important factors in employee directability, a result consistent with the findings of Abukhait et al. (2023). The research results further demonstrated that communication and interpersonal skills are among the most vital elements of individual traits in the directability of sales staff. Employees who possess the ability for effective dialogue, empathy, active listening, and respectful interaction can better receive and implement managerial messages. This finding is in line with the results of Middleton et al. (2024). At the heart of this model lies directability, which is formed through a combination of communication skills, work ethic, and particularly “intrinsic motivation and passion.” This finding fully corresponds with the theory of Ashley et al. (2024) titled “Individual Coachability Theory.” The findings also showed that organizational support and training facilities create an atmosphere in which directability flourishes. This is consistent with the results of Febrian et al. (2023), which identified the workplace environment and servant leadership as vital factors in creating job satisfaction and acceptance of change. The results of the current study indicated that workplace challenges in sales are among the most significant intervening factors in the directability of sales staff at the Family Mall Baghdad complex. This finding is aligned with the results of Moradi et al. (2021). Moreover, the findings suggest that directability, as a fundamental competency, is the primary driver of professional development for employees and the enhancement of the organization. This result is aligned with the perspective of Ali Nikbakhsh et al. (2026). At the micro level, directability directly affects the efficiency of salespeople. According to the results of Fauzi (2023), proper coaching and guidance lead to a leap in employee performance. One of the vital solutions for realizing directability is the design of precise and scheduled training structures. The findings in this section showed that training should not be a periodic event but rather a continuous process. This is consistent with the emphasis by Burleigh et al. (2023) on the direct relationship between teaching/coaching performance and employee productivity. This research demonstrated that directability, beyond technical dimensions, is tied to the psychological and innate peace (Fitrah) of the individual. Based on Quranic teachings, directability is rooted in heart-centered tranquility and a readiness to receive corrective messages. When employees feel that the guidance process is directed toward human growth and the preservation of their citizenship rights, job anxiety levels decrease and are replaced by job satisfaction (Febrian et al., 2023). Realizing the final model requires operational strategies during the implementation phase. This process begins with validating the level of coachability in the workplace. The proposed strategy of this research is the use of an instructional and guiding leadership style, which was previously emphasized in the research of Shabani et al. (2024).

Abstract Abstract The purpose of this research is to provide a model of the use of mass communication media writers from internal and external social networks. The current research is applicable in terms of purpose, and survey in terms of nature. The statistical population of the research includes 22,000 journalists of the country, 400 of whom were selected using a simple cluster sampling method. A questionnaire was used to collect research data. SPSS and PLS statistical software were used for data analysis. The findings of the research show that the content produced in mass communication media such as radio and television networks, news agencies, press and news bases cannot be published in the same way in social networks. In selecting and producing content for social networks, features such as novelty, attractiveness, user-friendliness, multimedia, speed of publication and professionalism should be considered. Also, the findings showed that radio and television networks do not fully use the capacity of foreign social networks; and news agencies, media and news bases do not pay enough attention to domestic social networks. However, it should be noted that the audience is present in all social platforms and the media should be effective in all these platforms. In the social networking section, some important parameters include the number of channels, the number of members, the number of posts, the number of views, the number of reposts and the number of likes. These parameters produce better content and increase the impact of content and news on the audience. Also, in interacting with the audience, factors such as gatekeeping, data mining, subject finding and observation should also be considered. Introduction In recent years, despite the decrease in the penetration and circulation of official and traditional media, the penetration and expansion of social networks and media based on virtual space has increased in the country in such a way that according to the reports of the National Center of Virtual Space of the country and the research conducted in Iran's data mining centers, more than 71% of Internet users in Iran are members of one or more social networks, which means that more than 60 million Iranian citizens use social networks. This information is also confirmed by the data published in the world geographical map based on the Russian marketing source on the linkfluence website (Mashreq News base, 2023). Surveys and observations show that most of the country's mass media have joined hands with networks and social media to compensate for this loss of audience. For example, almost all media in the country have created official pages and accounts on social media and republish their content on these pages and channels, or some media such as radio and television use these media to interact with their audience and make their media attractive. Surveys show that most of the influential channels and pages of networks and social media in Iran are launched and managed by individuals or groups who are not professional media or media writers and are not familiar with the principles and techniques of professional media writing. According to the above, the main research question is: What is the model of mass communication media writers using internal and external social networks? Theoretical framework Mass communication media Mass media, newspapers, television or radio may be one-way communication, but in social media such as the Internet or messengers such as Instagram, WhatsApp, Twitter, YouTube, Facebook, and ITA, which is an internal social media, social communication is mutual, and has a greater impact on its audience that today this type of social media is also called a social network (Habibi, 2023). Social networks In the world of scientific communication, social networks can be considered as effective platforms in the production of science, sharing ideas and personal and social growth. The revolution has brought about a new type of virtual communication devoid of the spirit that governs real social relations. Through satellite, Internet and...; a new world is created parallel to the real world (Ala Fossi & Stephen 2016). Naghibulsadat et al, (2022) investigated the factors related to the news authority of domestic and foreign media from the audience's point of view. The results showed that it is not possible to restore the lost trust of the people in the domestic media; achieving news authority for domestic media is a difficult matter. The findings show that the respondents currently believe that positive news from foreign media and negative news from domestic media are published more. This issue shows that the history of foreign media activity and the continuation of the existing damage in the way of domestic media's performance was the basis for the formation of this belief. Cage et al, (2022) in a study titled 'Social Media Influences Mainstream Media: Evidence from Two Billion Tweets' concluded that social media is increasingly influencing society and politics, while that old media are still the most widely used source of news. Research methodology The current research is applicable in terms of purpose, and survey in terms of nature. The statistical population of the research includes 22,000 journalists of the country, 400 of whom were selected using a simple cluster sampling method. A questionnaire was used to collect research data. Research findings SPSS and PLS statistical software were used for data analysis. The findings of the research show that the content produced in mass communication media such as radio and television networks, news agencies, press and news bases cannot be published in the same way in social networks. In selecting and producing content for social networks, features such as novelty, attractiveness, user-friendliness, multimedia, speed of publication and professionalism should be considered. Also, the findings showed that radio and television networks do not fully use the capacity of foreign social networks; and news agencies, media and news bases do not pay enough attention to domestic social networks. However, it should be taken into account that the audience is present in all social platforms and the media should be effective in all these platforms. In the social networking section, some important parameters include the number of channels, the number of members, the number of posts, the number of views, the number of reposts and the number of likes. These parameters produce better content and increase the impact of content and news on the audience. Also, in interacting with the audience, factors such as gatekeeping, data mining, subject finding and observation should also be considered. Conclusion The current research was conducted with the aim of providing a model of the use of mass communication media writers from internal and external social networks. The results of this research correspond with the results of Torki et al, (2023), Yahya Zadeh et al, (2023), Naghibulsadat et al, (2022), Cage et al, (2022), Mesrian et al, (2022), Seyedmohseni et al, (2021), Malekian (2020), Icha (2017), Elizabeth (2018), Erik Alzhalda et al, (2019), Bhavtosh Ras et al, (2019), and Rahnavard (2016). Cage et al, (2022) have concluded that social media are increasingly influencing society and politics, while traditional media is still the most widely used source of news. According to the results of the research, the following suggestions are provided: Parameters such as the number of channels, the number of members, the number of posts, the number of views, the number of reposts, the number of likes should be paid attention. These parameters make to produce better content and to increase the impact of content and news on the audience. Content produced in mass communication media such as radio and television networks, news agencies, press and news bases cannot be published in the same way in social networks.

Abstract Abstract The aim of this research is to design and explain a model of marketing processes with data-driven innovation capabilities in B2B companies. The research is of a mixed type (qualitative-quantitative). In the qualitative part, the main categories and components of the model were identified by using in-depth semi-structured interviews with 10 of experts in the field of marketing and data technology, using purposive sampling. In the quantitative part, the statistical population included managers, directors, and employees active in the marketing units of B2B companies located in Tehran. Considering the size of the statistical population of 530 people, based on the Morgan table, 219 people were selected as the sample size and were examined using the relative cluster sampling method. The findings were tested using a questionnaire and confirmatory factor analysis. The results showed that causal conditions such as data-driven culture and technological infrastructure have a significant effect on the formation of data-driven marketing processes. These processes also lead to outcomes such as increased marketing innovation, improved business performance, and improved customer satisfaction through data-driven strategies. The relationships between conditions, processes, strategies, and outcomes were statistically significant. As a result, the presented model can be used as a framework for developing innovative data-driven approaches in B2B companies. The findings emphasize that by strengthening a data-driven culture and using predictive analytics, companies will be able to make more effective marketing decisions and gain a more sustainable competitive advantage. Introduction In today's world, data-driven marketing is considered one of the key approaches to optimizing marketing processes in B2B companies. This approach is especially important in complex and dynamic competitive conditions, as it is able to improve strategic decision-making based on the analysis of customer data, market trends, and collected information (Rosário et al., 2023). Data-driven marketing allows companies to more accurately identify their customers’ needs and design their marketing strategies based on reliable information and predictive analytics (Akter, 2021; cao et al., 2021). In this regard, B2B companies, especially in complex industries requiring customized solutions, should improve their marketing processes using data-driven innovation (Ghayour baghbani et al., 2024). One of the biggest challenges in this area is implementing data-driven innovation models that not only make optimal use of existing data but also exploit new technologies such as artificial intelligence (AI) and machine learning (De Luca, 2020). Specifically, these models must provide a deep understanding of customers and accurate predictions of their future needs so that marketing processes can be designed effectively and optimally (Länsipuro, 2020). In order for B2B companies to benefit from this approach, they need comprehensive models that include processes such as data collection, data analysis, and strategy development (Mohaisen et al., 2024). These models should be designed in a way that not only helps optimize marketing processes but also improves customer experience and increases overall company efficiency (Johnson et al., 2019). In this regard, Big Data analysis and the use of advanced analytical tools allow companies to adjust their marketing strategies based on more accurate predictions and continuously improve them (Becha et al., 2021). On the other hand, the exploitation of data-driven innovations in B2B companies should be implemented considering the specific characteristics of this type of business and the more complex relationships they have with customers (Bagheri et al., 2024). These characteristics require companies to design their marketing processes based on accurate and reliable analyses of customer and market data to create a sustainable competitive advantage in addition to improving the customer experience (Alghamdi & Agag, 2024). Data-driven marketing models should also consider that data is regularly updated and that they have the ability to respond quickly to customer needs in conditions of rapid market changes (De Luca, 2020). Considering the above, the present study seeks to present a data-driven and innovative model for optimizing marketing processes in B2B companies; a model based on advanced technologies that both responds to the specific needs of this environment, is simple for companies to implement, and allows for continuous updating and adaptation to rapid market changes. Accordingly, and in accordance with the research objective, this study seeks to answer the main question: How can a comprehensive and implementable model be designed that, by relying on data and technological innovation, significantly increases the effectiveness of B2B marketing processes while reducing costs and remaining flexible to environmental changes?  Theoretical foundations In this study, data-driven marketing refers to the use of customer data collected from various sources (including online interactions, CRM systems, social media data, and market research) to formulate marketing strategies and implement advertising campaigns in B2B companies (Al-Khatib, 2025), and data-driven innovation refers to the use of data and their analysis to create new and improved products, services, and marketing processes in B2B companies (Mirzaei and Thompson, 2024). Paying attention to the capacities of data-driven innovation as one of the most important factors in improving marketing performance can directly affect the promotion of companies' competitive advantage (Mahmoudi, 2024). On the other hand, using data as one of the key resources in marketing decision-making processes can create new opportunities and reduce risks associated with undocumented decisions (Kardani Maliki nejad et al., 2024). In addition, this trend allows marketing strategies to be planned more carefully and allows businesses to gain significant competitive advantages in competition with other companies (Al-Khatib, 2025; lamminparras, 2022). Al-Khatib et al. (2025) examined “How do big data-based organizational capabilities shape innovation performance?”, empirically found that data-driven organizational capabilities have a positive and significant relationship with intellectual property and play a moderating role in internal and external supply chain integration. This relationship, in addition to the indirect effect of supply chain innovation capabilities, improves firms’ innovation performance. Torabi et al. (2024) examined “A Critical Review of Intelligent Marketing Strategies: Challenges Between Data-Driven Marketing and Human Experience in the Age of "Encompassing Technologies" used document analysis to find that using data alone without considering the psychological complexities of customers leads to superficial decision-making. Combining data and human insight increases the effectiveness of campaigns and customer satisfaction. Challenges include privacy protection and analyzing customer behavior. Research Methodology Research Methodology of this study is based on a mixed approach (qualitative-quantitative) and aims to design a model of marketing processes with data-driven innovation capabilities in B2B companies. In order to achieve this goal, the research was conducted in two consecutive and complementary stages. In the first stage, a qualitative and exploratory approach was used to identify the main dimensions and components of the model. Therefore, the grounded theory method was used. The statistical population in this section included academic experts and senior managers of B2B companies who had significant experience and knowledge in the field of data-driven marketing and organizational innovation. Purposive and snowball sampling was used to select individuals with the most knowledge and insight into the subject. After conducting semi-structured interviews with 10 of these experts, the data were analyzed through open, axial, and selective coding and key concepts were extracted. In the second stage, to verify and test the model obtained from the qualitative section, the research entered the quantitative phase. The statistical population in this section included managers, directors, and employees active in the marketing units of B2B companies located in Tehran. Considering the size of the statistical population (530 people), based on the Morgan table, 219 people were selected as the sample size and the relative cluster sampling method was used. The data collection tool in this stage was a researcher-made questionnaire designed based on the findings of the qualitative stage and was provided to the respondents after confirming the content and construct validity. Cronbach's alpha coefficient was used to measure the reliability of the questionnaire, and the structural equation modeling method in Smart PLS software was used to analyze the data.  Research findings The research findings show that effective networking and building ongoing relationships in marketing between companies is a key factor for sustainable success, and that stakeholder identification, a culture of collaboration, and data analytics play a vital role. Also, data-driven innovation capabilities and big data analytics increase organizational efficiency by enhancing marketing agility and competitive advantage, and the convergence of data-driven with human experience makes marketing decision-making more comprehensive and intelligent. Data-driven strategic orientations and the development of organizational capabilities enhance innovation performance and sustainable value creation, and intelligent human resource management and big data provide the necessary infrastructure for the operationalization of innovations. Overall, the integration of networking, data-driven innovation, and a customer-centric approach provides an integrated and effective framework for improving marketing performance and achieving sustainable competitive advantage. Discussion and Conclusion The results of this study show that data-driven marketing and data-driven innovation capabilities, as a multidimensional phenomenon, are influenced by a set of causal, contextual, and intervention factors that ultimately lead to improved marketing performance and sustainable competitive advantage through scientific and creative strategies. In the causal dimension, the results indicate that the existence of technological infrastructure, data-driven culture, and top management support are key prerequisites for the formation of data-driven marketing. This result is consistent with the findings of Al-Khatib et al. (2025) who emphasized that organizational capabilities based on big data are the foundation for the development of intellectual property and innovation in manufacturing companies. In comparison with the research of Koivuniemi (2020), both emphasize the role of human resources and technology as the main resources in applying the data-driven approach. The main focus of the research is on data-driven marketing innovation, which shows how to transform data into actionable insights. The findings indicate that combining data and human creativity takes marketing from the level of mere numerical analysis to the level of intelligent decision-making. This finding is consistent with the study of Torabi et al. (2024), which emphasized that relying solely on quantitative data without considering human experience leads to superficial decisions. In the contextual dimension, the findings showed that organizational structure, learning culture, digital maturity, and management policies play an important role in the success of data-driven marketing. Organizations that have an open culture and flexible structure reach data maturity faster. This result is consistent with the research of Länsipuro (2020), who identified structural and cultural barriers as the most important challenges of data-driven marketing. It is also consistent with the findings of Aljumah et al. (2024). In the intervention conditions, barriers such as resistance to change, weak analytical skills, and lack of technology budget were identified. However, the results showed that targeted training, employee empowerment, and knowledge management can greatly reduce these barriers. This result is similar to the findings of Kardani Maliki Nejad et al. (2024) who emphasized the role of expert validation and training in the implementation of data-driven innovation. It is also in line with the research of Lamminparras (2022) who pointed out the need to develop dynamic capabilities in data-driven decision-making. The strategies identified in this study include data analysis for service personalization, designing value propositions, and creating targeted communications with customers. Implementing these strategies allows companies to use data not only to describe the past, but also to predict the future.

Abstract Abstract The purpose of this research is to provide a model for determining the value of startups, focusing on fintech startups. The existing literature lacks models that integrate both quantitative and qualitative dimensions for fintech, which highlights the necessity of conducting this research. This research is applicable in terms of purpose, descriptive-analytical in nature, and mixed (qualitative-quantitative) in terms of type. In the qualitative part, by using the theme analysis technique and interviews with 11 startup investment and valuation experts who were selected by purposive sampling, the main and secondary themes were extracted using MAXQDA software. In the quantitative part, based on the identified themes, a questionnaire with 199 questions was designed and distributed to the statistical population consisting of 220 managers, experts, founders and managers of fintech startups, using available sampling method. The data were analyzed using confirmatory factor analysis by partial least squares method in Smart-PLS software. The final findings included 194 extracted codes in 24 sub-themes and 6 main themes, which in order of importance are business enterprise, environmental factors, technology and innovation, risks, business team, and financial industry. It was found from the results that the valuation of startups in the fintech field is very important for different stakeholders. Therefore, it is imperative to develop comprehensive valuation models that are specifically designed for the unique characteristics of fintech startups. These models should integrate both quantitative measures and qualitative factors to provide a comprehensive assessment of startup value. Introduction The valuation of startups is very important for various stakeholders, including founders, investors, employees, and even legislators. According to the National Association of American Startups in 2022, more than 60% of startups failed due to lack of sufficient financing. In addition, according to the report of the Organization for Economic Cooperation and Development in 2023, fintech startups in the member countries of this organization have accounted for 18% of venture investments (OECD, 2023). These statistics and figures show that the accurate valuation of startups, especially in the field of fintech, is of great importance. Only 28% of fintech companies have managed to achieve a market value of more than one billion dollars (CB Insights, 2021). This statistic shows that existing valuation methods may be insufficient in accurately estimating the growth potential and true value of fintech startups. While important steps have been taken in understanding the valuation of startups, there is a significant research gap, especially regarding fintech startups (Wallace, 2022). Previous researches have mainly focused on conventional valuation methods applicable to general startup contexts, without paying attention to the distinctive features and nuances of fintech venture valuations (Muchtar et al., 2023). This research seeks to fill the identified research gap by developing a structural model of startup valuation with a focus on fintech startups. The main question of the current research is: what are the dimensions and indicators affecting the value of fintech startups? Theoretical Framework Startup Startups are entrepreneurial ventures characterized by innovative ideas, agility and the pursuit of growth in a dynamic market environment. These startups are often founded by individuals or small teams with innovative visions that seek to address unmet needs or disrupt existing markets with new solutions (Oliva & Kotabe, 2019). The key feature of startups is their risky nature, limited resources, and emphasis on their scalability. Startups usually operate in sectors ranging from technology and health to finance (Aldianto et al., 2021). Fintech Fintech, short for financial technology, refers to the integration of technology into financial services to simplify processes, increase efficiency, and improve the customer experience. Fintech companies use advanced technologies such as artificial intelligence, big data analytics, and cloud computing to provide innovative solutions that challenge traditional financial institutions (Mention, 2019). Fintech startups Fintech startups focus on using technology to provide innovative financial products or services. These startups operate at the intersection of finance and technology with the aim of addressing the inefficiencies of traditional financial systems or introducing completely new business models (Zarrouk et al., 2021). Fintech startups generally exhibit the common characteristics of startups, such as agility, innovation, and scalability; while also specializing in finance and technology. (Kijkasiwat, 2021). Startup valuation Startup valuation refers to the process of determining the economic value of a start-up company at a specific point in time. Valuation is very important for various stakeholders, including founders, investors, and buyers, because it provides insights about the company's value and potential investment returns (Köhn, 2018). Research background Rahimi Klishadi (2017) stated that some startup businesses are only ideas that have very little or even zero income and operational flows. Menon & James (2022) stated that the boom of startups has witnessed the emergence of alternative sources of financing such as venture capitalists, angel investors, etc. Dhochak et al., (2024) stated that strategic management theories have been used to develop a prediction model based on the artificial neural network technique that predicts the valuation of startups before fundraising. Hidayat et al., (2022) stated that financial information (revenues) and non-financial information (social media) as well as sectoral and technological differences affect startup stock value. Hammami et al., (2023) designed a model to evaluate profit predictability in companies active in the financial industry and identified 28 components in this field, in which the company's information environment, analysis of deviations, variability of profit, and analysis of financial leverage have the highest coefficient of importance. Golshani et al., (2023) by examining the technology valuation strategies of Iranian startups, have identified 7 categories including the development and promotion of the technology valuation discourse, the transformation of existing knowledge in the field of technology into desirable and valuable knowledge, leadership and idea management, comprehensive technology evaluation system, culture creating, regulation in the technology market, and localization of technology valuation. Research method The current research is applicable in terms of purpose, descriptive-analytical in nature, and mixed (qualitative-quantitative) in terms of type. In the qualitative part, thematic analysis technique was used, based on interviews with experts and based on the six-step approach of the model (Braun & Clarke, 2006). For sampling, the purposeful sampling method was used, which was based on theoretical saturation. Based on this, a semi-structured interview was conducted with 11 experts. To analyze the findings from the interviews, the method of thematic analysis and qualitative data coding was used in the MAXQDA 2020 software. The validity of the qualitative data was confirmed using the Newman validation method. In the quantitative section, a questionnaire with 199 questions was designed and distributed based on the results of the theme analysis section, which was used for analysis. The content validity of the questionnaire was confirmed by experts, and Cronbach's alpha coefficient was used to check the reliability of the questionnaire, and its value was higher than 0.7. Confirmatory factor analysis was used for construct validity. For confirmatory factor analysis and evaluation of test content from the point of view of structural validity and fit of the research model, structural equation model with partial least squares method was used in SMART-PLS software. Research findings The findings of the research included 194 extracted codes in 24 sub-themes and 6 main themes, which in order of importance are business enterprise, environmental factors, technology and innovation, risks, business team, and financial industry.  Conclusion Research findings show that the most influential issue in startup valuation is "business enterprise". The findings of this research are in line with studies of Suwarni et al., (2020), Passaro et al., (2020), and Lee (2022). It also highlights "environmental factors" as the second most important dimension in the valuation of startups, which is in line with the research results of Alänge et al., (2022), Kim et al., (2023), and Savin et al., (2023). On the other hand, it emphasizes the importance of "technology and innovation" as the third dimension, which is in line with the studies of Zorzetti et al., (2022), Koning et al., (2022), and Sibińska (2022). Research findings highlight "risks" as a fourth dimension. This finding is in line with the studies of Laksmana & Permana (2023), Saravistha & Sancaya (2022), and Oliva et al., (2022). Research findings emphasize the importance of "business team" as the fifth dimension. This finding is in line with Aryadita et al., (2023), Honoré (2022), and Wise et al., (2022). The findings of the research show that the "financial industry" dimension has the lowest rank in terms of importance among the dimensions identified in the valuation of startups, and is in line with the studies of Stevy et al., (2023), Berman et al., (2022), and Sreenivasan & Suresh (2024). According to the results of this research, the following suggestions are presented: While revenue is an important indicator of financial performance, stakeholders should take a holistic approach to startup evaluation that considers a diverse range of factors beyond revenue generation, including market potential, growth prospects, competitive position, and regulatory compliance. On the other hand, startups should focus on diversifying revenue streams and increasing revenue generation capabilities through innovative business models, strategic partnerships, and value-added services. By offering a set of financial products or services tailored to customer needs and preferences, startups can maximize revenue generation opportunities and strengthen their value proposition in the competitive fintech landscape. Startups must prioritize building scalable and sustainable business models that can adapt to changing market dynamics and regulatory environments while delivering value to customers and stakeholders. By aligning revenue generation strategies with broader business goals and market dynamics, startups can enhance their appeal to investors, increase growth, and achieve long-term success in the financial industry.

Abstract Abstract The current research was conducted with the aim of designing a proximity marketing model in electronic businesses. The research is applicable in terms of purpose, and qualitative in terms of execution method, and is based on the data-based method. The statistical population was banking experts and university professors in the field of marketing in Kermanshah province as many as 17 people, who were investigated by a non-probability purposeful sampling method using the snowball method, until reaching the theoretical saturation stage and in a semi-structured in-depth individual interview. MAXQDA 2018 software was used for data coding. The findings showed that the obtained categories were classified under the title of 27 categories in 6 main categories, which identified factors include: causal conditions (changes in the financial and economic system, advertising and digital marketing, communication with customers, initiative technology, user experience, information security), contextual factors (competitors and market conditions, human resources, local technology, culture and laws and regulations), intervening factors (restriction of internet access, technology updating, sanctions, services and support, technical factors). Strategic factor (collaboration with startups and technologists, interaction with customers in cyber space, security improvement, development of user experience, use of artificial intelligence and data analysis), and consequences (technological progress, increase in sales and income, increase in the use of electronic services, increase in satisfaction of customers and customer trust). The results showed that banks can use social networks to promote their financial and marketing goals by encouraging customers to share bank content. Introduction Marketing approach is as introduction and identification of product and service production on the one hand and customer satisfaction on the other hand as a result of improving product and service quality level. Proximity marketing is a new form of marketing that has emerged recently (Levesque & Boeck, 2022). This technology is based on wireless positioning using RFID (radio frequency identification) and Bluetooth to meet people's daily needs. Proximity marketing increases real-time interactions as well as social activities for marketing (Michael & Michael, 2020). Proximity marketing actually introduces a program that allows you to have a truly innovative shopping experience using your smartphone and enables companies to open a new direct and personal communication channel with their customers (Mansoor et al., 2018). ). The choice of location is very important in this style of marketing. Among the places where the use of proximity marketing and geomarketing can be useful are exhibitions, conferences and places where a large number of people have gathered for a specific purpose (Levesque & Boeck, 2017). Proximity marketing is one of the new approaches in marketing that tries to increase interaction and more effective communication with customers by using new technologies and data analysis. Considering the increase in competition in the banking industry and the need to improve communication with customers, Kermanshah banks also need to use new marketing approaches. Proximity marketing using location-based technologies and customer data can be an effective tool for attracting and retaining customers. But designing a suitable model for this type of marketing requires a detailed and scientific investigation, which this research deals with. Paying attention to new marketing methods is very important for the progress of businesses in today's era, so the current research aims to answer this question: what model was envisioned for the factors affecting proximity marketing in electronic business? Theoretical literature Proximity marketing Understanding proximity marketing depends on the correct understanding of proximity technology. With the emergence of new technologies, companies and business owners are also moving towards commercial use of the opportunities provided by technology. Internet of Things technology is one of the manifestations of technology that is used a lot. Modern proximity marketing has grown a lot with the development of proximity technology: however, this concept has a relatively long history. For decades, local and in-store advertising has created an obstacle in communicating with customers at important moments. TV ads may also look attractive, but they rarely fit the company and current business conditions. Proximity marketing means identifying the location of a user or customer in order to communicate with them in a targeted manner. The place where a person is located is very important. This technology means that businesses can choose when to send what message and to whom in order to get the best results and achieve customer satisfaction (Salis et al., 2019). Proximity marketing means knowing where your customers are and communicating with them in useful ways. Without proximity technology, marketing actions are carried out without knowing the right situation and moment. For example, your company owns a shopping center and you have planned special autumn discounts for customers. You have advertised, customers come to the mall and receive a welcome SMS. If the customer is looking at autumn products, he should be shown ads that match his interests. This is the difference between vague and pervasive advertising and smart proximity marketing (Gajanova et al., 2019). Marketing agencies waited until 1990 to implement systems based on customer geographic data (Gallopel & Cliquet, 2020). As a continuation of the use of geographic localization, proximity marketing soon emerged as a new form of marketing. We define proximity marketing as the wireless and local distribution of promotional content relevant to a specific location. This includes geographical identification of consumers using technologies such as wireless devices, GPS, radio frequencies, Wi-Fi, Bluetooth low energy and near field communications. Proximity marketing means that companies should send their advertising content to targeted geographic locations where potential customers have been identified. Since this is a fairly new field that, to our knowledge, has not received extensive academic reflection, we believe it is interesting to focus on this emerging marketing. We have listed three major advantages of using proximity marketing for customers. First, the real-time aspect (Sill et al., 2018). As a result, proximity marketing provides instant access to interesting information about brands of interest. Second, added relevant and valuable content for the consumer. In fact, if the customer receives information about the brands he likes or even advertisements, coupons and discounts, the content represents the information according to his taste. Third, the personalization of a global offer, which are available through information obtained through loyalty programs (Tcuentofr, 2015) or other processes. In addition, proximity marketing naturally integrates the customer relationship management approach by combining direct customer relationship, geomatics and logistics (Cova et al., 2023). Research methodology The research is applicable in terms of the purpose: and qualitative based on the inductive approach in terms of the implementation method. Its strategy is based on data-based theory. At the heart of this method, a systematic approach was used to achieve a paradigm model. The statistical population of this research included experts in the banks of Kermanshah, marketers in this field, experts and university professors specializing in the field of marketing, and branch heads. The sampling method was non-probability targeted and snowball sampling. To collect data, semi-structured interviews were conducted with 17 experts, and theoretical saturation was achieved from the fourteenth interview onwards. Data analysis was done based on a systematic approach, which includes three stages of open, central and selective coding using MAXQDA 2018 software. Research findings In this research, semi-structured interviews were conducted with 17 experts and entrepreneurs in the field of crafts, as well as with university professors. Descriptive findings showed that among the 17 people who answered the interview questions, 4 were women and 13 were men; age of whom between 41 and 58 years; Bachelor's to Doctorate education; work experience between 15 and 30 years. Based on this, 17 interviews were analyzed. In the open coding phase, after reviewing the data and merging similar concepts, these primary codes were reduced to 125 secondary codes. In the second stage of axial coding, secondary codes were classified based on their relationship with similar subjects and placed in 27 sub-categories (components). In the last stage of open coding, the components or subcategories obtained in advance were placed in more abstract classes or categories based on similarities, conceptual relationships, and common characteristics between open codes and concepts. In the central coding stage, the components obtained from the open coding stage were linked together in the form of causal conditions, central phenomenon, contextual factors, intervening factors, strategies and consequences in the form of a paradigm model. Discussion and conclusion The present study was conducted with the aim of providing a model of factors affecting proximity marketing in electronic business in the banks of Kermanshah. In explaining these findings, it can be said that the changes in the financial and economic system have had many effects on the proximity marketing of banks. These changes may include changes in interest rates, macroeconomic conditions, and developments in financial technology. In the context of lower interest rates, banks may market more competitively to attract customers. For banks, proximity marketing can lead to increased sales and revenue. One of the effective solutions in this field is the use of artificial intelligence and data analysis to identify customer behavior patterns. Also, active interaction with customers in the vicinity and using content marketing tools can lead to improving customer awareness and encouraging them to use banking services. Finally, based on the obtained results, it can be suggested that the bank can develop a special application for proximity marketing that takes advantage of GPS technology and provides customers with services and offers specific to their current location.

Abstract Abstract The aim of this study is to investigate the provision of a digital marketing model for real estate development from the perspective of builders and identifying the components and relationships between them. The present study is applicable in terms of purpose, and descriptive-survey in terms of nature and method. The statistical population of the present study includes all builders in the housing and real estate sector in Tehran province, selected using the available sampling method. Considering the unlimited population, 384 people were selected as a sample by non-probability random sampling with the Cochran formula. The collection tool in the present study includes a researcher-made questionnaire derived from the qualitative method. SPSS and PLS software were used to analyze the research findings. The research findings showed that causal factors affect the category, the category affects the strategy, contextual factors affect the category, intervening factors affect the category, contextual factors affect the strategy, intervening factors affect the strategy, and the strategy affects the outcome. Introduction The land and housing sector has always been one of the most important sectors of the Iranian economy. National accounts statistics show that a significant share of the GDP is related to the housing sector. Over the past decade, more than 20 percent of the country's liquidity has always been active in this sector. Also, estimates show that over the past three decades, about 34 percent of the liquidity entering the housing sector has entered the housing market with the motive of capital demand; and 60 percent with the aim of meeting consumer needs (Mahmoudiet al, 2017). The importance of the real estate market in the economy, especially in our country's economy, has led to the creation of the field of real estate marketing and the application of knowledge and supporting systems in this field. Real estate marketing has entered a new world in recent years, and activists in this field have used new methods in real estate marketing. This is due to the development and expansion of social networks and the creation of new marketing methods. On the other hand, one of the new tools in the field of marketing is the use of digital marketing. Digital marketing responds to changing consumer behavior everywhere by utilizing digital platforms such as social media and smartphones (Halik et al, 2021). Digital marketing refers to a broad range of practices that involve the use of digital communication channels such as websites, search engine marketing, digital advertising, social media, email, and mobile; to acquire, retain, and build relationships with customers. The need to examine the role of digital in marketing has recently been acknowledged (Kim & Moon, 2021), as the literature has largely focused on the growing interest of these companies in social media. While the focus in business models on relationship building suggests that they should benefit greatly from using digital marketing, the adoption of social media by these companies is limited (Juntunen et al, 2020). In small and medium-sized enterprises, despite evidence that business performance can be increased through digital marketing, the adoption of these practices remains low, and this is due to the reasons that are not well understood (Hassanzadeh Nayini et al, 2024). Therefore, the present study answers the question of the digital marketing model for real estate development from the perspective of developers, and identifies the components and relationships between them. Theoretical Framework Digital Marketing The term digital marketing has been referred to as a subset of marketing management and advertising management for two decades (Kannan, 2017). Digital marketing includes all the tools and activities used to market products and services on a digital platform (web, internet, mobile, or other (digital) tools) (Vaziri gohar & Abdolhosani, 2020). Housing Development One of the main discussions of urban development plans is the issue of housing production and development. The issue of housing in urban development plans includes a set of measures and policies that, with minimal cost and minimal interventions, lead to the creation of optimal living conditions in the urban space (Meshkini, 2019) and increase the condition of the durability and survival of the urban space in and around it (Habibi & Maghsoudi, 2019). Jafari Dehkordi et al, (2025) investigated the identification of customer knowledge management factors with a digital marketing approach in the banking system, and presented a model with a thematic analysis approach. The results showed that customer knowledge management with a digital marketing approach in the banking system should have features such as customer knowledge, knowledge management capabilities, implementation of digital banking marketing, training, and development of digital innovation. Finally, these results were classified into 12 basic themes, 4 organized themes and one comprehensive theme. It can be concluded that customer knowledge management in the banking system is a vital matter that provides effective communication and superior values ​​to customers using digital marketing methods. This approach not only improves the customer experience but also enhances the bank's relationships with customers and improves business performance. With the help of this approach, banks can achieve sustainable and competitive growth in the digital world. Amira & Nermine (2024) studied the impact of digital marketing on the consumer purchasing decision-making process in the Egyptian market. The findings show that email has a profound impact on consumer purchase decisions at two stages (post-purchase) and information research. In purchasing, the decision-making stage has a negative impact on customer decision-making. Mobile, as a digital marketing channel, has a negative impact on consumer decisions at all stages of the consumer purchase decision-making process in the Egyptian market. Also, retargeting has a great impact on consumer decisions at the evaluation stage. Then, information research needs to understand the purchase decision and post-purchase. Targeting is the most influential variable in the consumer purchase decision-making process. It can be seen that the most important impact on consumer decision is at the evaluation stage and this could be because the retargeting channel is directed towards a consumer who has previously searched for a product. Research Methodology The present study is applicable in terms of purpose, and descriptive-survey in terms of nature and method. The statistical population of the present study includes all builders in the housing and real estate sector in Tehran province, selected using the available sampling method. Considering the unlimited population, 384 people were selected as a sample by non-probability random sampling with the Cochran formula. The collection tool in the present study includes a researcher-made questionnaire derived from the qualitative method.  Research findings SPSS and PLS software were used to analyze the research findings. The research findings showed that causal factors affect the category, the category affects the strategy, contextual factors affect the category, intervening factors affect the category, contextual factors affect the strategy, intervening factors affect the strategy, and the strategy affects the outcome. Conclusion The present study aimed to provide a digital marketing model for developing real estate from the perspective of developers and to identify the components and relationships between them. The results of the present study are consistent with the results of Jafari Dehkordi et al, (2025), Amira & Nermine (2024), Moradi ziba et al, (2023), Belma et al, (2023), Bagheri Anilu et al, (2023), Gholipour Domyeh (2023), Małgorzata et al, (2022), Khosravilaghab et al, (2022), Goic et al, (2021), and Bagheri Anilu et al, (2023). Based on the research findings, the concept of digital marketing environment was selected as the central phenomenon. Causal conditions were placed in the form of four categories of innovation, optimal management, structural factors, and convenience; and six main categories including business strategies, educational strategies, innovative strategies, planning, and monitoring were selected as strategies. Intervening factors were identified in two groups of strengthening and weakening. Cultural factors, infrastructure factors, education, leadership style, and strategies were determined as the background and foundation factors of the digital marketing environment. Finally, the consequences of the factors affecting the digital marketing environment were determined at three levels: micro, medium, and macro. Based on the present study, the following suggestions are made:  Appropriate infrastructure should be considered for real estate development.  Environmental changes should be properly considered in the workplace.  Ecological goals should be properly achieved.  All employees should be properly trained on how to produce and use energy.  Investment should be made in economic sectors.  Investment should be made in the company's capacity building for the economy.  Attention should be paid to the natural capital in the company.  Time should be allocated to pay attention to the company's natural capital.  New technologies should be used in the company.

Abstract Abstract The purpose of this research is to evaluate the five senses and the perceived value of customer loyalty in the insurance industry using the Fuzzy Hierarchy Analysis (FAHP) method. The research method is applicable in terms of purpose and descriptive-survey based on the method of data collection. The statistical population of the research included 30 professors and specialists in the field of marketing management, and sampling was done in a targeted manner. The information and data needed for the research were collected through a questionnaire, and the paired comparison technique was used to prepare the questionnaire. The fuzzy hierarchical analysis technique was used to analyze the data. The results of fuzzy hierarchical analysis showed that the most important factors affecting customer loyalty are: perceived value, and five senses. It also showed that the most important dimensions of the five senses in the insurance industry are: sight, hearing, touch, smell, and taste, respectively; and the results showed that the most important dimensions of perceived value in the insurance industry are economic value, social value, perceptual value, and emotional value; and the most important dimensions of customer loyalty in the insurance industry are: behavioral loyalty, attitudinal loyalty, and emotional loyalty respectively. Also, the results of the statistical analysis showed that perceived value (economic value, social value, perceptual value, and emotional value) has a positive and significant effect on customer loyalty. Introduction In order to create a positive relationship with customers, businesses must effectively manage marketing strategies as a tool to meet customer needs and build customer loyalty. While customer retention is an essential element in strengthening the company's profitability; loyalty is created with the aim of creating a long-term relationship between companies and their customers (Hwang et al, 2019). Previous articles have examined different ways of measuring loyalty and related factors that can strengthen the predictive power of the loyalty process (Baloglu et al, 2017, Tanford et al, 2013). Customer loyalty is the most important output of product and service providers (Lewin et al, 2015). One of the important factors in the formation of customer loyalty to products, services, and in general is the perceived value of a brand imprinted in the minds of customers. (Geuens et al, 2009). In his mind, each customer assigns one or more characteristics of human personality to each brand. Brand personality is a special characteristic that is perceived by the consumer, and is defined as a unique and valid term of the effort to give meaning to the creation of identity in the brand market. A number of insurance companies have increased the volume of their operations. In addition, insurance companies have enthusiastically adopted advanced information technologies in their operations. Since the central service is almost standardized and there is no doubt about the claim that competition in the insurance industry and other forms of it, such as service quality, takes time; therefore, competition is based on their ability to provide higher quality services to customers (Mualla, 2011). Thus, the main question of the current research is: what are the five senses and the perceived value of customer loyalty in the insurance industry using the Fuzzy Hierarchy Analysis (FAHP) method? Theoretical Framework Perceived value The perceived value of the brand through a complex process and a comprehensive approach is necessary to guide towards the desired repeat purchase behavior, and finally the perceived value is the consumer's overall assessment of the desirability of a product based on the perceptions he has of the receipts and payments. (Salehi Seghiani et al, 2019). Customer commitment Customer loyalty to the organization is a category that is affected by many and diverse factors and conditions inside and outside the organization, the effect extent of which varies according to the type of organization from one organization to another. Accurately recognizing these factors and determining the effectiveness of each of them in helping managers to make the right decision is very important (Shiri et al, 2017). Five senses Sensory marketing is the process of identifying and satisfying customer needs and interests in a profitable way to engage them in two-way communication that brings the brand's personality to life and creates added value for target customers. In marketing, conducting research on emotions in consumer behavior has created a new chapter called sensory marketing; the way in which it engages the consumer's emotions and affects his judgment perception and behavior (Hasali Ashtiani & Deilmi Moazi, 2015). Akbari et al, (2024) investigated the purpose of the current research; predicting consumer loyalty through the role of flow experience, perceived value, and corporate social responsibility. The results showed that attention, concentration, and the concept of time have a significant effect on the flow experience. Other results showed that flow experience, perceived value, and corporate social responsibility have a significant effect on consumer loyalty at the p<0.05 level. In this regard, it can be said that this company personalizes its customer experience by using the available information and creates it according to the individual needs of the customers. In this way, customers will feel that the necessary attention is given to them. Khatami Firoz Abadi et al, (2023) investigated the identification and prediction of factors affecting customer loyalty in Iranian insurance companies using confirmatory factor analysis and artificial neural networks. After analyzing the results of the confirmatory factor analysis method; commitment factors, perceived quality, trust, perceived value, empathy, brand image, attractiveness of other options, customer satisfaction had an effect on customer loyalty in Iranian insurance companies, and the switching cost factor had little effect on customer loyalty. Finally, the target model of the research was designed to predict fidelity with 8 input neurons, 110 middle layer neurons, and 1 output; with an error level of 0.00992 and a regression of 0.98694. Research methodology The research method is applicable in terms of purpose and descriptive-survey based on the method of data collection. The statistical population of the research included 30 professors and specialists in the field of marketing management, and sampling was done in a targeted manner. The information and data needed for the research were collected through a questionnaire, and the paired comparison technique was used to prepare the questionnaire. Research findings The fuzzy hierarchical analysis technique was used to analyze the data. The results of fuzzy hierarchical analysis showed that the most important factors affecting customer loyalty are: perceived value, and five senses. It also showed that the most important dimensions of the five senses in the insurance industry are: sight, hearing, touch, smell, and taste, respectively; and the results showed that the most important dimensions of perceived value in the insurance industry are economic value, social value, perceptual value, and emotional value; and the most important dimensions of customer loyalty in the insurance industry are: behavioral loyalty, attitudinal loyalty, and emotional loyalty respectively. Also, the results of the statistical analysis showed that perceived value (economic value, social value, perceptual value, and emotional value) has a positive and significant effect on customer loyalty. Conclusion The current research was conducted with the aim of evaluating the five senses and the perceived value of customer loyalty in the insurance industry using the Fuzzy Hierarchy Analysis (FAHP) method. The results of this research are in agreement with the results of Akbari et al, (2024), Khatami Firoz Abadi et al, (2023), Zyad Alzaydi (2023), Rashed et al, (2023), Bahrami et al, (2022), Behruzi & Sohrabi (2022), Asgari & Fazeli (2022), Lv et al, (2020), and Hwang et al, (2019). Akbari et al, (2024) showed that attention, concentration, and the concept of time have a significant effect on the flow experience. Other results showed that flow experience, perceived value, and corporate social responsibility have a significant effect on consumer loyalty. In this regard, it can be said that this company personalizes its customer experience by using the available information, and creates it according to the individual needs of the customers. In this way, customers will feel that the necessary attention is given to them According to the results of the research, the following suggestions were made: 1- By specifying the goals of the organization, organizational processes, the support of the managers of the organization to the employees, the system of rights and benefits, and the promotion system in the organization are among the things that can affect the perceived value. 2- Adequate knowledge of the buyers and target customers should be done because, in order to be able to create excellent and superior value for them, it should be done continuously to ensure the customer's interests.

Abstract Abstract The aim of this study is to present a performance management model based on BSC and EFQM models in Golgohar Mining industrial companies. The research method is applicable-developmental, and the research method is descriptive-correlational, using structural equation modeling. The statistical population of the study includes 940 employees of Golgohar Mining and Industrial Company, of whom 270 were selected by simple random sampling using the Cochran formula. To collect research data, three questionnaires; BSC, EFQM, and performance management, were used, whose validity and reliability were appropriate and acceptable. Data analysis was performed using SPSS and AMOS statistical software. The results of structural equation modeling show that the conceptual model of performance management using the BSC and EFQM models in Golgohar Mining and Industrial Company has an acceptable fit, and the balanced scorecard and organizational excellence models, if integrated can provide a suitable framework for performance management in Golgohar Mining and Industrial Company by covering each other's weaknesses. Introduction Undoubtedly, what distinguishes our world today from the world of organizations a few decades ago is the unstable and complex environment, increasing competition, rapid change and developments, and the increasing development of communications (Siraj & Hágen, 2023); and, on the other hand, the remarkable and continuous developments in management knowledge that have made the existence of an effective performance management system inevitable for organizations (Ohlig et al, 2021); in such a way that the lack of evaluation in various dimensions of the organization (including the evaluation of the use of resources and facilities, employees, goals and strategies) is considered as one of the symptoms and diseases of the organization (Shen et al, 2021). Therefore, all organizations are somehow involved in the issue of organizational performance evaluation; but what they do not agree on are the frameworks, methods and processes (Ehmann et al, 2023). Performance management is a system for measuring the performance of human resources based on defined and agreed indicators (De Rooij et al, 2019). The goal of such a system is an economic and exploratory assessment of the various activities of an organization (Cvetkoska et al, 2023). In an organization, each individual needs to be aware of their position and performance in order to achieve the set goals and progress in their work [including reducing costs and waste, increasing productivity and efficiency and profits, increasing the satisfaction of those who refer to the organization with the services provided, improving the organization's output results, etc.] (Leviäkangas, 2021). Such awareness allows individuals to be aware of the weaknesses and strengths of their performance and behaviors, and to take the necessary measures to make their efforts more effective (Nguyen & Dao, 2023). BSC establishes a connection between strategic goals and criteria, and is responsible for planning goal setting and strategic alignment (Sarraf & Nejad, 2020). EFQM, as a comprehensive model for measuring the performance of organizations through the design and implementation of an organizational performance assessment system, analyzes their level of intelligent mobility in the optimal design of the movement path, the optimal implementation of goals, the review of the results obtained, and the measurement of the effectiveness of the actions taken; and determines the level of success of organizations in achieving excellence (Romero del Castillo et al, 2021). EFQM is also a methodological framework for evaluating the performance of organizations in two areas: processes and the results of these processes. The achievements of the assessment in this model are the strengths of the organization and its areas for improvement, which suggest a list of prioritized programs to achieve improvements. Based on the lessons learned from Total Quality Management (TQM), paying attention to the eight fundamental values ​​and concepts is a prerequisite for the success and continuous improvement of organizations (Bourillon et al, 2020). Based on the above, the researcher tries to address the main question: What is the performance management model based on the BSC and EFQM models in mining and industrial companies? Theoretical Framework Performance Management Performance management is a process for achieving the business and overall goals of the organization through greater employee participation in activities, and performance appraisal [in the realm of performance management] is defined as an effective means of monitoring and developing employees in work groups (Dolatiet al, 2020). Performance management is a systematic approach that leads to improved organizational performance through the processes of setting strategic goals, measuring, collecting and analyzing data, reviewing performance data reports, and applying its results (Bitkowska, 2018). Shariati et al, (2024) investigated the identification of factors affecting employee performance management with a human resource development approach in research and technology organizations. According to the interviews conducted, 6 dimensions of the paradigm model, 23 components, and 105 indicators were extracted. Then, according to the paired comparison questionnaire to identify influential and influenced dimensions, it was determined that among the 23 components, the components of the workplace, laws and regulations, socio-cultural factors, human resource planning, role clarity, performance measurement, organizational climate, reward system, employee communication, training, performance evaluation, professional ethics, leadership style, and motivational factors are the most influential, respectively. Nasiri et al, (2024) investigated the design of a general employee management model with an emphasis on performance management. The findings of the qualitative section showed that the major and core categories in the form of six dimensions of causal conditions, pivotal phenomenon, contextual conditions, intervening conditions, strategies and consequences were upgraded to a higher abstract level, and finally the paradigmatic model of the research was presented. In the quantitative section, the general management model was also approved. Research Methodology Regarding its purpose, the research method is applicable-developmental, and descriptive-correlation research method, of structural equation modeling type. The statistical population of the research includes 940 employees of the Golgohar Mining and Industrial Company, of whom 270 were selected by the Cochran formula using simple random sampling. To collect research data, three questionnaires were used: BSC, EFQM and performance management, whose validity and reliability were appropriate and acceptable. Research findings Data analysis was carried out using SPSS and AMOS statistical software. The results of structural equation modeling show that the conceptual model of performance management using the BSC and EFQM models in Golgohar Mining and Industrial Company has an acceptable fit, and the balanced scorecard and organizational excellence models, if integrated, can provide a suitable framework for performance management in Golgohar Mining and Industrial Company, by covering each other's weaknesses. Conclusion The present study was conducted with the aim of presenting a performance management model based on the BSC and EFQM models in Golgohar mining and industrial companies. The results of this study are consistent with the results of Shariati et al, (2024), Nasiri et al, (2024), Mahdavian sadr et al, (2022), Ismail & Amin (2021), Karaevli (2021), Shirtaheri et al, (2020), Kim (2020), Baruch (2019), and Deft (2019). Kim (2020) concluded that the performance evaluation model, a combination of the balanced scorecard and organizational excellence models, is effective in managing the performance of the insurance industry. Baruch (2019) showed: Prioritizing the improvement projects proposed by the EFQM model, according to the strategic and long-term goals of the organization, seems necessary. Karaevli (2021) in a study showed: the balanced scorecard (BSC) and the European Quality Model (EFQM) are tools for evaluating the performance of the organization with the aim of continuous organizational improvement. Given the expansion of organizational performance management methods, it is necessary to pay sufficient attention to choosing a method that will result in the highest possible return on investment. According to the results of the study, the following suggestions are made: - It is recommended to the managers of Golgohar Mining and Industrial Company; Considering the relationship between strategic goals (BSC goals) and the criteria of the Excellence Model (EFQM) to determine the level of achievement of goals and also to increase the efficiency of these goals, use the EFQM criteria. For example: to achieve the goal of growth and learning, pay special attention to the criteria of leadership, strategy, employees and partners. - It is recommended; special attention should be paid to the criteria of the excellence model because these factors can provide a reliable understanding of the assumptions, needs and expectations of customers, global markets for greater competitiveness, as well as continuous improvement of processes based on the precise identification of situations and demands through the analysis of customer data, operational data and external benchmarks, etc.

Abstract Abstract The aim of this research is to sociologically explain the bottlenecks and challenges affecting the economic development of small and medium-sized enterprises with a data-based approach. The research method is applicable developmental in terms of purpose, descriptive exploratory in terms of strategy, and qualitative in terms of implementation method, with a grounded theory approach. The statistical population of the research includes 14 experts and academic scholars in the economic-sociological field. The sample size was selected using the snowball sampling method. A semi-structured interview was used to collect information. A grounded theory approach was used to analyze the data. The validity of the interview questions was confirmed by the content method; and its reliability by implementing the test-retest method (0.897). Based on data-based theorizing; causal conditions (including interactional/identity conditions and generational gap conditions), the central category (the process of lack of economic development and growth), the context makers (including weak cultural capital and lack of competitiveness), contextual factors (including lack of development thinking and low investment rates), strategies (including lack of purpose-centeredness and lack of value-centeredness), and consequences (including continued underdevelopment and business collapse) were explained in the paradigmatic model, and finally the relationships between them were identified in the selected model. Introduction Sociological components and factors cause differences among humans in ethics, responsibility, spirituality, dynamic management, entrepreneurial initiatives, risk-taking, and many other behaviors that are likely to affect the economic success of individuals (Throsby, 2001). Iran's economy is currently facing bottlenecks in various areas, for which a solution must be found for each of them. Perhaps one of the most important challenges is in the field of production. Although production and how to make it flourish is itself an important challenge, we will also face other challenges to make production flourish. The fragile recession caused the closure of many economic enterprises in the country; so much so that the government's 16 trillion rial financial assistance could not seriously solve the problems of small and medium-sized enterprises (Rezaei & Safa, 2016). The interest of economists and sociologists in the institutional manifestations of small enterprise development and their role in economic development has recently increased. This socio-economic concern is well reflected in the fact that all theories of entrepreneurship tend to trace the sources of economic change to the activities exerted by certain types of individual or collective agents (Gruzina et al, 2021). Unlike economics, sociology has been interested in analyzing companies as social institutions or social organizations from the very beginning, and a sophisticated analysis of this tradition remains today. Max Weber initiated this tradition, which has continued in the field of industrial sociology and today in the sociology of organizations, and is still alive in the field of industrial sociology and related fields, namely the sociology of work (Swedenborg, 2012). The most important influential factor is the marketing power of these companies to sell their products; therefore, the lack of sufficient information of companies in Arak city about the needs of the market at home and abroad is weak, which has faced these companies with the problem of lack of demand for their products, and this has an impact on sales and profitability. The results of comparisons of the implementation performance of the regulations on quick-turnover enterprises in Markazi province during the period under review also show that, in general, the industry and mining sector has had a negligible contribution to most of the indicators examined in this study. Due to the industrial nature of this city, it is desirable that by implementing effective support policies, the effectiveness of industry in the province’s GDP and employment can be realized. Therefore, serious support for early-stage industrial projects, removing existing obstacles in small and medium-sized enterprises, using the effective model of priority industries in Arak city, and providing the grounds and preparations for more investment in this city can be effective in increasing the share of small and medium-sized enterprises and their role in the development of the province. Accordingly, the present study seeks to answer this question: What are the sociological bottlenecks and challenges affecting the economic development of small and medium-sized enterprises with a data-based approach? Theoretical Framework Economic Development Economic development is economic growth accompanied by fundamental changes in the economy and an increase in production capacities, including physical, human, and social capacities. In economic development, a small growth in production will be achieved, but along with it, social institutions will also change. Economic development has goals that include: increasing the wealth and welfare of the people of society, reducing poverty, and creating employment, which are goals for achieving social justice. The view of economic development in developed and underdeveloped countries is different. In underdeveloped countries, the main goal is to increase the welfare and opportunities of the people, while in underdeveloped countries, the main goal is to eradicate poverty and increase social justice (Vahed Moghadam & Kaykha, 2015). Small and Medium Enterprises Small and medium enterprises are considered the backbone of an economy because they play an important role in poverty reduction, employment generation, promotion of foreign trade and technical innovation, and also significantly contribute to the growth of developing economies (Elahi Shirvan et al, 2023). Taromi (2024) studied the impact of small and medium enterprises and their role in economic development. The results showed that what is effective in the efficiency of these units in the economy of any country is that these units provide their goods or services to consumers in a competitive environment with the lowest cost and time, while complying with various standards of transportation - storage - sale. Rostamian et al, (2023) studied the effects of small and medium enterprise credit on economic growth and employment (a dynamic computable general equilibrium model). The results of the analysis of the employment rate in small, medium (and large) enterprises showed that the employment rate increased during the period from 2005 to 2012), considering the credit ceilings of 20, 30, 40 and 50 percent made by the government. Therefore, it can be said that the amount of credit allocation has a direct relationship with the production rate of small, medium (and large) enterprises and consequently the amount of employment. The amount of employment in large enterprises was higher compared to small and medium enterprises, which is due to the centralization of the integrated management system and the greater type of support that the government provides to these types of enterprises. Research Methodology The research method is applicable developmental in terms of purpose, descriptive exploratory in terms of strategy, and qualitative in terms of implementation method, with a grounded theory approach. The statistical population of the research includes 14 experts and academic scholars in the economic-sociological field. The sample size was selected using the snowball sampling method. A semi-structured interview was used to collect information. Research findings A grounded theory approach was used to analyze the data. The validity of the interview questions was confirmed by the content method; and its reliability by implementing the test-retest method (0.897). Based on data-based theorizing; causal conditions (including interactional/identity conditions and generational gap conditions), the central category (the process of lack of economic development and growth), the context makers (including weak cultural capital and lack of competitiveness), contextual factors (including lack of development thinking and low investment rates), strategies (including lack of purpose-centeredness and lack of value-centeredness), and consequences (including continued underdevelopment and business collapse) were explained in the paradigmatic model, and finally the relationships between them were identified in the selected model. Conclusion The present study was conducted with the aim of sociologically explaining the bottlenecks and challenges affecting the economic development of small and medium-sized enterprises using a grounded theory approach. The results of this study are consistent with the results of Taromi (2024), Rostamian et al, (2023), Muthuraman et al, (2021), Pedraza (2021), Nazari et al, (2021), Kushins et al, (2020), Kawaguchi (2019), and Bani Fatemeh et al, (2017). Nazari et al, (2021) showed that business cultural components have a positive effect on the production-commercial performance of industrial units. The research findings also indicate that the components of low power distance, individualism, low uncertainty avoidance, long-term orientation, and masculinity have a positive effect on the production-commercial performance of industrial units. One of the causal conditions affecting the bottlenecks and challenges affecting the economic development of small and medium-sized enterprises from a sociological perspective is the interaction/identity conditions. Maintaining power is highly valued in collectivist societies; therefore, there is no desire to delegate authority and involve colleagues in decision-making. In this regard, industrial managers are suggested to place the types of management on a bipolar scale according to the amount of authority delegated to subordinate colleagues. If these types of economic enterprises want to develop and continue in generations, they must first remove the obstacles and problems within the organization in terms of realizing meritocracy, prioritizing expertise, training members, etc. by observing organizational principles and management hierarchy. They should try to provide easier generational transition areas by using non-family specialist managers and by separating ownership from management.

Abstract Abstract The objective of this research is to design a development model for emerging small and medium-sized enterprises (SMEs) with an emphasis on employee social capital. This study is applicable in terms of its objective, and qualitative in terms of its execution method. The statistical population consists of managers, specialists, and owners of emerging SMEs in Tehran Province, from which 21 individuals were selected by purposeful snowball sampling. Semi-structured interviews were utilized to collect research data, and the data collection process continued until the stage of theoretical saturation. For data analysis, the thematic analysis method was employed. The findings from the thematic network analysis revealed 6 organizing themes, 15 basic themes, and 54 initial codes as the components and categories of emerging SME development with an emphasis on employee social capital. The organizing themes were presented in 6 dimensions, namely: “Administrative Rules and Policies,” “Innovative Production Methods,” “Human Resources and Organizational Learning,” “Empowerment and Knowledge Development of Human Capital,” “Financial Support,” and “Infrastructure Creation and Development.” Emerging SMEs are considered highly effective and fundamental solutions for the comprehensive development of a country; long-term goals must be achieved by relying on the knowledge, expertise, and social capital of employees to foster the development and prosperity of these businesses. Introduction Emerging small and medium-sized enterprises (SMEs) are considered the backbone of the economy, as they lead to employment generation, production, exports, poverty reduction, economic empowerment, and economic development (Mohammadian et al., 2025). These businesses have numerous advantages over large enterprises, including innovation, job creation, and greater flexibility compared to large industries (Nazhadian et al., 2025). In recent decades, unjust sanctions imposed by dominant powers have been one of the obstacles to accessing technical knowledge and up-to-date global technologies for economic growth and development, and have been regarded as a serious point of contention in reducing the competitiveness of economic enterprises (Goderzipoor et al., 2025). Therefore, the Iranian economy faces two categories of obstacles on its path toward achieving the goals of its vision document: first, international risks, crises, and economic sanctions imposed by adversaries; and second, internal structural problems and economic processes, including dependence on fragile oil revenues, an unfavorable business environment, unemployment, and economic recession (Rezvani et al., 2025). Accordingly, in order to strengthen endogenous growth and enhance economic resilience, general policies for economic development and support for emerging businesses and national production have been announced by authorities with a jihadist, flexible, opportunity-oriented, productive, endogenous, pioneering, and outward-looking approach. One of these directives emphasizes comprehensive attention to the social capital of individuals within organizations and companies (Godarzī et al., 2025). Social capital has been recognized in recent decades as one of the most important topics among scholars in various branches of social and human sciences (Boon et al., 2022). Organizations that invest in their human resources through human resource development programs cannot overlook the importance of the role of social capital (Mishchuk et al., 2024). The foundation of development within an organization lies in the utilization of developed human capital, and social capital is a tool that measures mutual commitment and action among members of a community and represents those organizational characteristics that facilitate coordination and cooperation for mutual benefit (Mesfin et al., 2022). Social capital serves as a resource for group and collective actions and is related to awareness and knowledge, as well as attention to social and political issues, structural-network elements, public trust, formal and informal participation, and societal beliefs and norms (Siswanti et al., 2024). This study addresses the presentation of a development model for emerging SMEs with an emphasis on employee social capital. The present research seeks to answer the following scientific question: What concepts, dimensions, and components constitute the development model of emerging small and medium-sized enterprises with an emphasis on employee social capital from the perspective of experts? Theoretical Framework Development of Emerging Small and Medium-Sized Enterprises (SMEs) The term “business” refers to an organization or entity in which individuals engage in economic, industrial, or professional activities. The goal of a business is to organize the production of a good or service. Businesses can operate for the purpose of generating profit or even to advance a social objective without the expectation of return on investment or profitability, such as in the form of charitable or non-profit organizations (Rafaelsen & Lindqvist, 2025). Social Capital In a general sense, social capital refers to a type of investment in social relationships for which the expected return is defined within a market context. Of course, the term “market” is used metaphorically, and its scope may vary across different analyses, including economic, political, social, or labor markets, in which individuals generate expected benefits through engagement in social interactions and networks (Fatihudin et al., 2020). Raftari et al. (2026) examined social capital as a personal branding strategy for management instructors. The results of their study showed that social capital functions as a personal branding strategy, and the concepts identified as strategic elements represent the common ground between social capital and the interactions and exchanges that shape a personal brand. The process of personal branding through social capital ultimately leads to specific outcomes. A personal brand is the image formed in people’s minds as a result of others’ interactions with an individual. Therefore, building a strong personal brand requires management instructors to possess social capital. Nazhadian et al. (2025) investigated the design of a model of entrepreneurial coaching capabilities in small and medium-sized enterprises. The findings showed that, in the existing literature, entrepreneurial coaching capabilities can be identified in two dimensions: coach and trainee. At the end of the open coding process, 262 concepts were labeled, and in the axial coding stage, by reviewing these concepts, subcategories were identified and classified, resulting in the extraction of 53 components from the 262 open codes. In the third stage, selective coding, the components identified during axial coding were analyzed and categorized into 14 main dimensions. The trainees’ capabilities included 6 dimensions—entrepreneurial skills, psychological capabilities, strategic capabilities, operational capabilities, cognitive capabilities, and knowledge—comprising 20 components and 103 indicators. The coaches’ capabilities included 8 dimensions—specialized knowledge, skills, operational capabilities, emotional capabilities, communication capabilities, functional capabilities, individual capabilities, and cognitive capabilities—comprising 33 components and 159 indicators. Ultimately, the relationships among these capabilities were classified into four categories: key capabilities for knowledge and skill transfer, psychological growth, strategic empowerment, and individual support and development. Research Methodology The present study is applicable in terms of its objective, and qualitative in terms of its execution method. The statistical population consists of managers, specialists, and owners of emerging small and medium-sized enterprises (SMEs) in Tehran Province. From this population, 21 individuals were selected by purposeful snowball sampling. Semi-structured interviews were utilized to collect the research data, and the data collection process continued until theoretical saturation was achieved. Research Findings Thematic analysis was applied for data analysis. The findings of the thematic network analysis showed that 6 organizing themes, 15 basic themes, and 54 initial codes represent the components and categories of the development of emerging small and medium-sized enterprises (SMEs) with an emphasis on employee social capital. The organizing themes were presented in the form of 6 dimensions, namely: “Administrative Rules and Policies,” “Innovative Production Methods,” “Human Resources and Organizational Learning,” “Empowerment and Knowledge Development of Human Capital,” “Financial Support,” and “Creation and Development of Infrastructure.” Emerging SMEs are considered highly effective and fundamental solutions for the comprehensive development of a country; and in order to develop and promote these businesses, long-term goals must be achieved by relying on the knowledge, expertise, and social capital of employees. Conclusion The present study was conducted with the aim of designing a development model for emerging small and medium-sized enterprises (SMEs) with an emphasis on employee social capital. The findings of this study are consistent and aligned with the results of Nazhadian et al. (2025), Heshmiyan Far (2025), Naji (2025), Promono et al. (2021), John and Vivienne (2024), Raftari et al. (2026), Zhu et al. (2025), Fathi Bajestani et al. (2025), and Mahmoudi and Pourshahabi (2023). Naji (2025) showed that knowledge management strategy has a significant effect on reducing organizational trauma in SMEs, considering emotional intelligence as a mediating variable. Based on the research results, the following suggestions can be presented: · Shifting the focus of taxation from the productive sector (especially emerging small and medium-sized industries) toward non-productive sectors (real estate, banking, and import trade). · Combating corruption, favoritism, and rent-seeking practices, and eliminating channels of large-scale rent-based income generation.

Abstract Abstract The aim of the present study was to identify the dimensions and components of the model for assessing financing policies. This study has a qualitative approach that is applicable-developmental in terms of purpose and survey in terms of nature and method. The data collection method in this study was a combination of library and field studies, and the data collection tools were referring to documents, interviews with experts, and a questionnaire, the validity and reliability of which was confirmed by a high percentage of interviews and questionnaires. The statistical population of this qualitative study includes university professors in the field of financial management and experts in the field of assessing financing policies of industrial enterprises in the north of Kerman province; sampling in this study was snowball type. Based on the subject of the desired data through preliminary studies, semi-structured interviews were collected and sampling continued until theoretical sufficiency and saturation, which was estimated to be 15 people; The interviews were also examined and coded using the content analysis method. The information obtained was analyzed using the 2020 MAXQDA software. The results showed that the dimensions of the model include laws and policies, feasibility and estimation, support and interaction, consolidation and development, promotion and optimization, feedback and performance analysis, risk taking and evaluation, monitoring and control, management and implementation, allocation and financing. Introduction In the world of management, if the government does not do something, it is based on a policy and if governments decide to do something, it is also based on a policy and the national will is always implemented in the light of public policies. Governments seek to identify and solve public problems of society (2017, Matoufi et al). The stages of policy-making include setting the agenda, policy formulation, decision-making, policy implementation, and then policy evaluation (Lane et al., 2020). Policy implementation is the implementation of major political decisions, usually in line with the law, and may also include the form of major executive orders or judicial decisions. Over the course of the twentieth century, the problems facing policymakers have arguably become much more complex and their structure more difficult to understand. Solving these problems requires the use of powerful tools and processes to obtain the strongest possible evidence of the causal relationship between policies. One important process to achieve this goal is policy evaluation (De La Cruz et al., 2020). Financing production activities has always been one of the serious concerns of the production sector for business development (Moradi et al., 2020), so that in the monitoring of the country's business environment, which is published quarterly by the Chamber of Commerce, Industries, Mines and Agriculture of Iran, financing has been ranked high as a challenge. This issue becomes more acute at times when the country is facing various shocks, such as Corona, oppressive sanctions, etc. According to surveys, in 2018 and the first five months of 2019, the financing of the Iranian economy, as well as the industrial and mining sectors, continued to be focused on the banking system (with a share of 78%), followed by the capital market, government budget development credits, and foreign direct investment with shares of 18, 3, and 1%, respectively. The main issue is that the country's banking system has several problems, such as high non-current receivables, low capital adequacy, and a high share of non-cash assets, which limits the possibility of expanding financing from this market (Bahadoran-Baghbaderani & Mohamadi, 2021). According to the studies conducted, the main challenges of the country's manufacturing enterprises from the capital market can be presented as follows: Capital market fluctuations due to the instability of macroeconomic variables (inflation and exchange rate) and government policies regarding economic instability and international sanctions have distorted the prospects for financing manufacturing enterprises from the capital market due to the lack of trust in many retail investors (who intend to exit the market). For example, since the end of 2019 and the first 5 months of 2020, the 2020 capital market index experienced rapid growth, but subsequently and in the late summer of 2020, the stock exchange index began a downward process. Evidence shows that part of the growth of the capital market was related to the growth of inflation and exchange rates in recent years, which reflected their effects on the capital market with a slight delay, and the other part was related to government policies regarding divestitures and, consequently, the entry of retail and new investors with not very high financial literacy and a short-term view of the market, which caused emotional behavior. Therefore, this research seeks to provide a model for evaluating the financing policies of the Ministry of Industry, Mines and Trade in industrial enterprises. Theoretical foundations of the research Capital accumulation plays a significant role in providing financial resources to countries because capital has been one of the important factors of production. In developed countries, capital accumulation and concentration of capital have been formed, but in developing countries, growth and development have not been achieved due to lack of concentration of capital. In order to better understand the importance of capital formation in economic growth, we will refer to the opinions of some economists. In the development theory of classical economists, capital played a central role and capital accumulation was the main determinant of economic growth and progress. For them, the discussion of investment is a discussion of savings. Therefore, from their point of view, the existence of savings was a sufficient condition for the emergence of investment (Seifollahi, 2023). Research Background: Naseri Zakir et al. (2024) conducted a study with the aim of presenting a new model for implementing export financing policies in the form of buyer credit facilities. The sampling method was purposeful and snowball, and data coding and analysis were performed using MAXQDA software. Then, the thematic network (basic themes, organizing themes, and overarching themes) was identified and a model for implementing export financing policies in the form of buyer credit was presented by combining two policy implementation models of Callista and Maitland. Ghabdian et al. (2024) conducted a study entitled Presenting a Model for Evaluating Public Policies Based on the Dimensions of Financial Transparency. The results showed that the dimensions of the model included 1- Management factors; 2- Expertise and skills; 3- Laws and regulations; 4-Organizational environment; Administrative health; 6-Government budget; 7-Organizational resources; 8-Reform strategies; 9-Organizational consequences; and 10-General consequences. The results also showed that management factors, expertise and skills, laws and regulations, organizational environment and administrative health affect each other. Research methodology The method of the present research is data-based analysis. The statistical population of the research includes specialists and experts familiar with organizational behavior issues. The researcher first qualitatively examined the research topic with limited participants and then, based on the qualitative findings, proceeded to create the desired tool. The technique used in sampling in this research was snowball. Semi-structured interviews, used to collect and sample until theoretical sufficiency and saturation; and after 15 interviews, data analysis indicated that no new data was added to the previous data. To verify scientific accuracy using reliability, several strategies are used, such as tracking the type of account, reviewing at the time of coding, classifying or confirming the results by returning to the subjects, confirming research colleagues, qualitative case analysis, confirming the structure, and adequacy of the referenced sources. In order to verify the validity, all documentation related to the research was preserved. Among the documents, we can mention the full text of the interviews conducted and the outputs of the MAXQDA2020 software and the relevant Excel files prepared. To ensure the transferability of the research findings, three experts outside the research were consulted. Research findings In this study, 17 interviews were conducted, and the following are the coded tables that include part of the interviewer's statements, semantic codes, categories and related concepts. Based on the results of the qualitative part, it can be claimed that the evaluation model of the financing policies of the Ministry of Industry, Mines and Trade in industrial enterprises includes the dimensions of laws and policies, feasibility and estimation, support and interaction, stabilization and development, promotion and optimization, feedback and performance analysis, risk-taking and evaluation, monitoring and control, management and implementation, allocation and financing. Discussion and Conclusion The aim of the present study was to identify the dimensions and components of the evaluation model of financing policies. The results showed that the dimensions of the model include laws and policies, feasibility and estimation, support and interaction, stabilization and development, promotion and optimization, feedback and performance analysis, risk-taking and evaluation, monitoring and control, management and implementation, allocation and financing. The results of this study are somewhat consistent with the findings of Ghabdian et al. (2024) and Naseri Zakir et al. (2024), and confirm the results of this study. Laws and policies refer to the legal framework and policies related to the model. This includes laws, regulations, standards, and guidelines that guide the implementation of the model. Feasibility and estimation involve assessing the feasibility of implementing the model and estimating the resources required (e.g., time, cost, manpower). The goal is to ensure that the model is realistic and feasible. Support and engagement emphasizes the importance of supporting key stakeholders (e.g., managers, employees, customers) and creating positive interactions between them for the model to succeed. Stabilization and development refers to the process of stabilizing the model after implementation and developing it over time. This involves ensuring that the model is continuously working and improving. Enhancement and optimization focuses on continuously improving the model to increase its efficiency, effectiveness, and value.  

Abstract Abstract The purpose of this research is the role of blockchain technology in creating trust among customers in the marketing ecosystem. The current research is applicable in terms of purpose, and descriptive-survey in terms of nature and method. The statistical population of the current research includes the community of digital marketing specialists and experts in the field of advanced information technology, which was considered 385 people due to the large sample size using the Morgan Krejci table. This number was selected based on the sampling method of the available sample, and in this way, 385 questionnaires were distributed among the statistical population, and finally 228 perfect questionnaires capable of statistical analysis were collected. The collection tool in this research includes a researcher-made questionnaire derived from qualitative results. The reliability of the research was checked and confirmed using Cronbach's alpha criterion in SPSS software. AMOS software was used to fit the conceptual model of the research. The results of this research showed that the trust resulting from the transparency of blockchain technology is able to have significant effects on various financial and non-financial consequences for businesses that use this technology in their marketing ecosystem. Introduction In today's consumer world where more and faster production and provision of more diverse products and services has become the main paradigm of the market, this trust is damaged due to the emergence of various issues and challenges such as defects in the products and services provided, unfavorable quality of interactions between the customer and the brand due to the high volume and number of customers, and also the reduction of the overall quality of the parts used in the products in order to reduce their overall price. Even issues such as environmental pollution caused by economic activities have become another reason for high distrust among customers due to the increase in customer knowledge and information about the role of brands and businesses in creating it. In the meantime, communication and information technologies as channels of interactions between customers and brands have been able to recreate trust to a large extent through solutions such as timely information, facilitating communication between customers and brands, and clarifying production trends and processes. One of the newest and most developing of these technologies is blockchain technology (Wang et al, 2019).Blockchain technology is capable of creating a safer and more interactive environment for the purpose of exchanging and using information created in different parts of the system for all members and actors present in customer loyalty programs (Bunger, 2017). From the point of view of experts in the field of information technology, blockchain is considered as a trust-generating machine, which means the important and key role of trust-creating as one of the applications of this technology, so that its use can greatly reduce the concern about the existence of trust in exchanges and interactions. In fact, the introduction of blockchain technology is equal to the elimination of intermediaries in online interactions, which means faster and cheaper exchanges, and users will be able to interact with each other without the need for a trusted third party. In other words, blockchain technology itself is able to guarantee the accuracy and correctness of data (Tapscott, 2017).Therefore, the researcher is trying to answer the question: what is the role of blockchain technology in creating trust among customers in the marketing ecosystem? Theoretical Framework Blockchain technology A blockchain can be defined as a shared digital ledger supported by a group of nodes. Therefore, blockchain is a type of information recording and reporting system. Its difference from other systems is that the information stored on this type of system is shared among all members of a network (Huimin et al, 2019). Blockchain and trust building Blockchain can create trust in digital data; once information is written into the blockchain database, it is almost impossible to change or delete it. This feature has not existed before. Blockchain applications are built around the idea that the network is an arbiter. This type of system is a cruel and blind environment. Computer code becomes law, and the law is executed as written and interpreted by the network. Computers do not have social and behavioral biases like humans (Albayati et al, 2020). Building trust in the marketing ecosystem Trust is a complex structure that is related to relationships between people in different groups and organizations. The difference between the concept of trust as a desire, expectation, belief, confidence, attitude, feeling or a behavioral intention with trust as a mental state, confusion and misunderstanding has caused many studies on the subject of trust (Fulmer & Dirks, 2018).Wasiq et al, (2023) conducted a study titled Acceptance and Application of Blockchain Technology in Marketing: A Retrospective Review and Bibliometric Analysis. The results of these surveys show that studies on blockchain applications in marketing will reach full maturity over time. However, research streams show that the blockchain-based marketing framework is still in its infancy. Jain et al, (2022) conducted a study entitled "How Blockchain is Used in Marketing". This study examined 75 articles from Scopus international database using bibliometric and network analysis. The present study first identified the influential aspects of literature in terms of highly cited articles, keywords, authors and printed journals. Five research streams in the field of blockchain are: 1) Blockchain and e-commerce; 2) blockchain and marketing; 3) blockchain and data; 4) blockchain and data analysis; 5) Privacy and security in blockchain. In this study, 18 research questions were raised for future research. Research methodology The current research is applicable in terms of purpose, and descriptive-survey in terms of nature and method. The statistical population of the current research includes the community of digital marketing specialists and experts in the field of advanced information technology, which was considered 385 people due to the large sample size using the Morgan Krejci table. This number was selected based on the sampling method of the available sample, and in this way, 385 questionnaires were distributed among the statistical population, and finally 228 perfect questionnaires capable of statistical analysis were collected. The collection tool in this research includes a researcher-made questionnaire derived from qualitative results. Research findings SPSS software was used for data analysis, and AMOS software was used for modeling structural equations. The results of this research showed that the trust resulting from the transparency of blockchain technology is able to have significant effects on various financial and non-financial consequences for businesses that use this technology in their marketing ecosystem. Conclusion The current research was conducted with the aim of the role of blockchain technology in creating trust among customers in the marketing ecosystem. The results of this research corresponds with the results of Tan & Saraniemi (2023), Wasiq et al, (2023), Jain et al, (2022), Peres et al, (2022), Da Silva and Moro (2021), Abu-Elezz et al, (2021), Rahimi et al, (2022), Nejati Rashtabadi et al, (2021), Ghazaleh & Zabadi (2021), Rahimi & Taheri (2020), Bahmani (2020), Albayati et al, (2020), and Rahman et al, (2019). Tan & Saraniemi (2023) showed that in blockchain-based marketing systems, the audience and customers purchase tendencies are higher due to the improvement of the level of transparency in the interactions perceived among them; which provides long-term growth fields of profitability for business. According to the results of the research, the following suggestions are presented: In order to increase customers' trust in blockchain technology, it is suggested to business managers to provide data management requirements in the blockchain platform and implement traditional data management solutions if necessary. In addition, blockchain technology stores data using complex mathematical and software rules, and thus hackers and attackers will not have an easy time manipulating data. Blockchain technology provides the possibility of increasing business income. For example, it is possible to provide cryptocurrency and bitcoin mining using special equipment. Also, businesses can help increase their income by providing services such as investing through blockchain.

Abstract Abstract The aim of the present study is to determine the factors affecting blockchain technology in routing-location of combined transportation of the Channel Security Distribution System. The research method is applicable according to its purpose, and its method is qualitative, and of meta-synthesis type. By using a systematic review and meta-synthesis approach, the results and findings of previous researchers were analyzed and the effective factors were identified by performing the 7 steps of the Sandelowski and Barroso method. Out of 580 articles, 79 articles were selected based on the CASP method. In this context, in order to measure reliability and quality control, the transcript method was used; and its value was identified at the high agreement level for the identified indicators. Based on the coding performed in the ATLAS TI software, 8 categories and 51 primary codes were identified. The identified categories are: electronic network management, route management, environmental factors, transparency, trust management, technical infrastructure, information standardization and business intelligence; therefore, by combining these 8 criteria, all of which have specific resources and recurrence, it is possible to optimize transportation routing-location by combining blockchain and omnichannel distribution. The results show that today's companies communicate and interact with each other in a dynamic market that is undergoing fundamental change and transformation, which is created by the increasing speed at which digitalization and technological advances are advancing. Introduction Today, supply chains are experiencing intense competition due to increasing supply and decreasing demand (Awan et al, 2022). Each supply chain tries to attract more customers and increase its sales profits by creating a competitive advantage and reducing costs, which leads to a decrease in the final price. One of the important and significant issues in industries is transportation cost, which accounts for 30% of the total cost of a product (Gao et al, 2022). Considering this share, with a small reduction in transportation cost, the profit from product sales will increase significantly. Accordingly, many companies are seeking to improve their transportation systems (Abdulkader et al, 2018). In the supply chain, the distribution of a research product plays a key role to achieving higher profitability, because it has a direct impact on supplier costs and customer experiences (Cheng et al, 2021). As a result, companies in the same industry often use different distribution networks; one of the most widely used and useful distribution networks is cross-warehouse (Jin et al, 2020). Cross-warehouse is more applicable to supply chains that have many components, including suppliers and retailers. One of the issues involved in reducing transportation costs is research in the field of vehicle routing. In routing, vehicles seek the path that has the lowest cost while respecting all constraints (Dong et al, 2021). The process of retail digitization has had a huge impact on the distribution and retail sectors of the supply chain, and has changed the structure of retail (Xu & Li, 2021). Although online commerce is expanding and mobile devices are playing an increasingly important role; physical stores still remain a key retail space. Customers with access to digital tools have more information and power to make their purchases; this describes the omnichannel shopper (Nilsson & Linn, 2019). The omnichannel shopper is always connected to the Internet through communication devices such as mobile phones or computers, and is aware of market changes and new products, finds the best deal and expects to receive each purchase at the desired time and place. The omnichannel approach is the logical evolutionary step after the multichannel approach and includes all shopping paths (Lazrag et al, 2020). In this approach, the consumer experience is the same in each channel and switching from one channel to another will not result in receiving new or different information. This coordination in the presentation of information makes omnichannel more sophisticated than the traditional multichannel approach. Omnichannel retailing has activated many businesses and given them the ability to capitalize on new opportunities. There are many different sales channels in the business process, but the term omni suggests that customers can shop through all channels and all information about the shopping process is ideally available in real time across all channels (Liu et al, 2021). Therefore, this research seeks to answer the question: what is the trend of the effectiveness of blockchain technology for integrating hybrid transportation routing-location in an omnichannel distribution system? Theoretical Framework Omnichannel Omnichannel marketing is an approach that provides customers with a fully integrated and seamless shopping experience from the point of contact to the end of the purchase process. This means that each channel works in conjunction with other channels to create a single message to introduce the brand or company (Maharjan & Honaoka, 2018). Blockchain Blockchain is an extended data structure that is replicated and shared among members of a network. Blockchain can allow individuals and companies to conduct instant transactions without any intermediaries in a network (Hu et al, 2019). Impact of Blockchain on Omnichannel By implementing blockchain technology, all partners involved in the network (e.g. retailers and customers) share the same verified information, which allows for the optimization of the omnichannel strategy and eliminates the need for trust and transparency among omnichannel parties. In fact, blockchain can be useful for implementing successful multi-channel strategies when supported by other digital technologies. Therefore, blockchain is becoming a very popular platform in digital technologies adopted by supply chains, while the associated competitive advantages clearly decrease with its maturity (Davis et al, 2020). Valafar et al, (2023) investigated the identification of antecedents of blockchain-based digital marketing development from the perspective of marketing professionals in the aviation industry. The results of this study provide useful insights to managers and decision makers in the aviation industry so that they can strengthen and develop digital marketing in airlines by recognizing these factors. Awan et al, (2022) investigated blockchain-based secure routing and trust management in wireless sensor networks and showed that the efficiency of the proposed model in terms of packet delivery ratio was high in simulation results. Research Methodology The research method is applicable in terms of its purpose, and its method is qualitative and meta-synthesis. By using a systematic review and meta-synthesis approach, the results and findings of previous researchers were analyzed and the effective factors were identified by performing the 7 steps of the Sandelowski and Barroso method. Research Findings Out of 580 articles, 79 articles were selected based on the CASP method. In this context, in order to measure reliability and quality control, the transcript method was used, the value of which was identified for the identified indicators at the excellent agreement level. Based on the coding performed in the ATLAS TI software, 8 categories and 51 initial codes were identified. The identified categories are: electronic network management, path management, environmental factors, transparency, trust management, technical infrastructure, information standardization and business information; Therefore, by combining these 8 criteria, all of which have specific sources and recurrences, it is possible to optimize transportation routing-location by combining blockchain and omnichannel distribution. The results show that today's companies communicate and interact with each other in a dynamic market that is undergoing fundamental change and transformation, which is created by the increasing speed at which digitalization and technological advancements are progressing. Conclusion The present study aimed to investigate the factors affecting blockchain technology in transportation routing-location of a combined omnichannel distribution system. The results of this study are consistent with the results of Valafar et al, (2023), Awan et al, (2022), GAO et al, (2022), Bhatia et al, (2020), Naclerio (2020), Bai & Sarkis (2019), Arias et al, (2018), Christopher (2016), Miller & Liberatore (2015), and De Giovanni (2019). Naclerio (2020) also showed that today's companies communicate and interact with each other in a dynamic market that is undergoing fundamental change and transformation, which is created by the increasing speed at which digitalization and technological advances are advancing; Therefore, by combining these 8 criteria, all of which have specific sources and repetitions, it is possible to optimize transportation routing-location by combining blockchain and omnichannel distribution. According to the research results, the following suggestions were made: It is suggested that transportation companies increase their readiness to adopt blockchain and omnichannel. This readiness will be possible through the development of partnerships, identification of players and increased interaction with them, monitoring technology and events in the global community for companies and similar fields, flexibility and adaptability in terms of law, regulation and structural adjustment, as well as increasing operational efficiency and identifying and cultivating talented and relevant talents.

Abstract Abstract Tourism is one of the most important economic and cultural sectors for any progressive society. Since tourism has become an economic force, the information and communication technologies related to it have developed and are currently becoming an important part of this industry. Smart tourism is a new tourism concept in which information and communication technologies are used to fully meet the needs of tourists and thus create essential value for them. The aim of the present study is to design a smart tourism model with a meta-composition approach. The present study, using the meta-composition method, evaluated 128 articles and sources in the field of smart tourism. During the stages, 34 sources and articles were consistent with the accepted criteria. As a result of combining the findings, 8 subcategories were extracted, including improving cost management in tourism, providing smart tourism services, smart cloud services, an online service system for tourists, quality of services and facilities, Internet of Things, recognizing customer needs in a smart way, and dynamic pricing. Finally, for the development of smart tourism in Iran, it is suggested to adopt a comprehensive perspective considering both micro and macro levels. At the macro level, more attention should be paid to raising the priority of smart tourism development in the long term, national development policies, paying more attention to planning, coordination and monitoring, and improving the infrastructure required for the development of smart tourism. Introduction Information and communication technologies (ICT) have been interested in the tourism sector since the emergence of computer reservation systems in the airline industry in the 1970s and the introduction of global distribution systems in the late 1980s. All traditional business functions (commerce, marketing, finance and accounting, human resource management, research and development, etc.) and tourism market players (airlines, hospitality, tour operators, travel agencies, etc.) have benefited from the new opportunities created by the introduction of information and communication technology tools in the tourism sector. A new set of information-based activities and tools have appeared on the market for choosing accommodation, transport, sightseeing tours, etc., which are definitely changing the rules of the game. Today, most tourism information is accessible via the Internet, and websites have evolved from pages presenting static information to complex environments in which tourists are directly involved in creating their own experience. Smart technologies have allowed travelers to become active designers, marketers, advertisers, promoters and distributors of the tourism experience through user-generated content, customer review platforms, social media, blogs, etc. (Buhalis, 2019). Clearly, the process of change does not stop moving and every day we witness more and more innovations and the emergence of technology in different aspects of human life. Therefore, it is necessary to examine different aspects of the subject and, by emphasizing its advantages and correcting its disadvantages, benefit from this trend and not be left behind. Smart tourism is the area of ​​study of this research, which is a very powerful area both in the tourism, and technological and smartization dimensions; and the need to explore it is clear (Perovenzano & Baggio, 2020). Research Methodology In this study, the meta-synthesis method has been used to present the smart tourism model. Meta-synthesis is a qualitative study and is a method in which qualitative research is combined and their similarities and differences are compared, and finally a new interpretation of their collection emerges. Noblett and Heer introduce three main phases of selecting studies, combining translations, and presenting the synthesis for metasynthesis, and Rousseau and Sandusky introduce a seven-step method. In this study, the seven-step method with Rousseau and Sandusky has been used. The steps followed in this study are: Step One: Formulating the research question: In the present study, the basic question "What is the smart tourism model like?" has been examined. Second stage: Systematic review: The literature of the present study community includes all scientific research documents published between 2015 and 2024 in the field of smart tourism. Also, keywords related to the topic of tourism, smart tourism, smart tourism destination, smart city, smart tourism software, smart tourism models, smart tourism technology, etc. have been reviewed and searched in databases and search engines such as IranDoc, Normags, Mag Iran, Civilica, Science Direct, Google Scholars, Google Emerald, and Eric. Third stage: Searching and selecting appropriate articles: In examining the subject under study, the scientific scope and scientific map of this field were first studied based on a systematic method. In order to utilize reliable domestic and foreign sources, more than 128 articles were reviewed based on subject and title by searching in information sources such as Scopus, Elsevier, Google Scholar, etc., of which 46 documents were excluded by examining and separating documents based on the title focused on the subject because their titles and subjects were not in the field related to the subject of the present study. The remaining 82 scientific documents were reviewed by their abstract in order to isolate studies that could provide the necessary analytical content by more detailed examination. While reviewing the abstracts of the studies, another 19 articles were also excluded from the review. Finally, by quickly studying the content and key themes of the articles, another 29 articles were rejected. At the end, 34 articles remained in the analysis and the results of their review formed the findings of the present study. Fourth stage: Extraction of information from studies: At this stage, a detailed study of the selected studies begins; therefore, in order to answer the research question in order to develop a smart tourism model, the information extraction process was carried out and due to the qualitative nature of the data (text), open coding was used. Step 5: Analysis and synthesis of qualitative findings: Sub-categories and central categories were used to analyze the data. Data coding begins with repeated reading of the text within lines and paragraphs, and finding a general understanding. Then, the texts are read word by word to extract the codes. Coding is done by writing the codes. Once the codes are identified and specified, the researcher forms a classification and places similar and related codes in a category that best describes it, and concepts are formed. In this step, after analyzing the findings and central coding, 8 factors related to smart tourism in terms of customer attraction were extracted, which are: improving cost management in tourism, providing smart tourism services, smart cloud services, internet service system for tourists, quality of services and facilities, Internet of Things, recognizing customer needs in a smart way, and dynamic pricing. Step 6: Quality Control: In order to determine the reliability of the research data, the research peer review strategy is used. Step 7: Presentation of Findings In this study, the smart tourism model was extracted from the text of the selected studies in order to attract tourists and was considered as concepts. Their classification into similar groups also created categories that were finally combined into a comprehensive description of the research topic and formed the competency dimensions. In this way, the conceptual model of smart tourism was obtained, which is presented in Figure 1. Discussion and Conclusion In this study, we seek to identify various dimensions and factors that can be effective in the field of tourism and related decision-making. Based on the findings, 8 factors related to smart tourism in terms of customer attraction were extracted, which include improving cost management in tourism, providing smart tourism services, smart cloud services, an online service system for tourists, quality of services and facilities, the Internet of Things, identifying customer needs in an intelligent way, and dynamic pricing. These factors can improve smart tourism and attract customers by using modern technologies. For example, by providing smart information services, traditional tourism services that only provide non-customized and impersonal information to tourists can be changed in general and much of the information can be personalized so that it specifically meets the needs of tourists. Also, the cloud service factor provides web browser-based access to a variety of technological tools including applications, software, and data. Smart destinations provide support for information management, analysis, and complexity in terms of automation and control, and facilitate tourist affairs. By using Internet services such as the Internet of Things, companies can provide better services to their customers and increase their revenue by creating a desirable travel experience, as well as increasing customer loyalty by improving customer satisfaction. Gajddusik (2018) and Savik and Pavlovic (2018) also reached results in line with the results of this research in their studies and emphasized the necessity of the Internet of Things and smart technologies in order to improve smart tourism.

Abstract Abstract The aim of this study is to investigate the influential and influenced factors of marketing tourism industry customers in Iran with the Fuzzy Dematel Technique Approach. The research method is applicable in terms of its purpose, qualitative in terms of implementation method, cross-sectional in terms of data collection time, and descriptive-survey in terms of data collection method or nature and research method. The statistical population of the study is 10 experts including researchers, academic specialists and those familiar with marketing in the tourism industry, selected to fit the validity of the model as well. The sample size was carried out with a non-random, targeted and available (judgmental) sampling method. A semi-structured interview was used to collect information. The Fuzzy Dematel Technique was used for influencing and prioritizing. The findings showed that 3 dimensions, 8 components and 41 indicators have been identified. The extracted dimensions included the service quality dimension including the components of satisfaction with tourism services, infrastructure facilities, and tourism costs; the marketing policy dimension including the components of macro-policy, planning, and management; and the tourism experiences dimension including the components of tourist feedback, tourism culture, and advertising and marketing. Extended Abstract                                           Introduction Today, perceived quality is considered an important and effective factor in the success and failure of service organizations and is one of the main concerns of tourism organization managers. Marketing researchers have always investigated the results and benefits of perceived quality dimensions. Providing the best possible quality to customers is undoubtedly an important issue for service companies in today's competitive market. Companies able to provide valuable products and services to their customers will have a significant competitive advantage (Najafizadeh & Heydari, 2016). Research by the World Tourism Organization and other studies show that marketing is essential for the development of this industry in any country or region; but in order to attract tourists to a region, the tourism capabilities of that region must be introduced to people (Eigharloo & Behzad, 2016). According to Saei, among the factors that can develop and improve the country's tourism industry are effective marketing tools and parameters (Saei et al., 2011). Aminbeidokhti et al. (2011) also introduce the goal of tourism marketing as identifying and predicting the needs of tourists and providing facilities and creating motivation for them to visit, which will ensure tourist satisfaction and achieve organizational goals. Tabavar states that the positive effect of the two components of sales promotion and direct marketing requires more attention to them in the tourism industry (Tabavar, 2018). Kamau et al. (2015) analyzed the choice of tourist destinations by examining the marketing mix and concluded that the components of price, products and services, location, people, physical evidence, and advertising have a significant impact on determining and choosing the place of residence of local tourists. Nassimi et al. found that there is a positive and significant relationship between the dimensions of the tourism marketing mix and attitudinal loyalty, as well as between the dimensions of the tourism marketing mix and behavioral loyalty (Nassimi et al., 2019).Therefore, the main question of this research is: what are the most influential and influenced factors in marketing customers of the tourism industry in Iran using the DEMATEL technique? Theoretical framework Tourism Tourism is defined as a set of activities in which people travel from their place of residence to other places for recreation, relaxation, and the like. Regarding the difference between the two words tourism and exploration, it can be said that both do not have the same meaning (Pashaei et al., 2019). Marketing Marketing in the tourism industry is the anticipation of the changing needs and demands of tourists, in which customer satisfaction should be considered as the most important principle for marketers. Attention to tourism marketing began after World War II (Casillo et al., 2019). Marketing and related research are very important in the development of tourism. In implementing this, it is necessary that tourist statistics are accurately examined and its economic and financial effects are analyzed, and according to the results obtained, the necessary plans and programs are established for the development and evolution of tourism (Khalafi, 2017). Ahmadi et al., (2022) investigated the identification of dimensions and components of marketing for customers in the Iranian tourism industry. According to the analysis carried out using the content analysis method to determine the dimensions and components of marketing for customers in the Iranian tourism industry, 3 dimensions, 8 components, and 41 indicators were identified and confirmed. Marketing dimensions include the service quality dimension, the marketing policy dimension, and the tourism experiences dimension. Also, the components including satisfaction with tourism services, infrastructure facilities, tourism costs, macro policies, planning and management, tourist feedback, tourism culture, advertising, and marketing were identified. The results showed that all the identified indicators related to the dimensions and components of marketing for customers in the Iranian tourism industry are effective. Manavi (2022) conducted a study entitled “Investigating the Effect of Service Quality and Perceived Value on Electronic Recommendation Advertising through the Mediating Role of Customer Satisfaction in Hotels in Gilan Province”. The results showed that service quality and perceived value have a positive and significant effect on electronic recommendation advertising, and tourist satisfaction positively mediates this relationship. Research Methodology The research method is applicable in terms of its purpose, qualitative in terms of implementation, cross-sectional in terms of data collection time, and descriptive-survey in terms of data collection method or nature and research method. The statistical population of the study is 10 experts, including researchers, academic specialists and those familiar with marketing in the tourism industry, selected to fit the validity of the model as well. The sample size was determined by non-random, purposeful and accessible (judgmental) sampling method. A semi-structured interview was used to collect information. Research Findings The fuzzy DEMATEL technique was used for impact and prioritization. The findings showed that 3 dimensions, 8 components and 41 indicators were identified. The extracted dimensions consisted of the service quality dimension including the components of satisfaction with tourism services, infrastructure facilities, and tourism costs; the marketing policy dimension including the components of macro-policy making, planning, and management; and the tourism experiences dimension including the components of tourist feedback, tourism culture, and advertising and marketing. Conclusion The present study aimed to investigate the effective and affected factors of tourism industry customer marketing in Iran using the fuzzy DEMATEL technique approach. This research is in line with the research of Ahmadi et al., (2022), Manavi (2022), Han & Nhung (2022), Moon & An (2022), Sotiriadis (2021), Hall & Wood (2021), Hysa et al., (2021), Sheresheva eta al., (2021), Daries et al., (2021), Hesari et al., (2021), Balal (2021), and Fereydouni (2020). Sotiriadis (2021) showed that a comprehensive and multi-agency view of destination marketing or management organizations should involve the efforts of many partner organizations and individuals (stakeholders) to achieve the greatest success. He defines destination marketing as “a continuous and sequential process through which destination management researches, implements, controls and evaluates programs aimed at meeting the needs and demands of tourists, as well as the vision, goals and objectives of the destination and destination management planning. Based on the findings of the present study, the following are proposed from the perspective of service quality and its components: 1- The expectations and demands of tourists should be understood and the method of providing services should be in accordance with their expectations. 2- Services provided to customers should be prioritized in terms of importance to the customer, and the most important tourism services should be provided to customers in the best possible way.

Abstract Abstract
The present study was conducted with the aim of designing a virtual banking business model in Iran with a scenario approach using a mixed method. The research data was collected in the qualitative part by interviews with 30 people, and in the quantitative part by a questionnaire from 100 specialist and experts in the banking industry. In order to achieve the research goal, meta-analysis, Delphi, cross-effects analysis, scenario building and scenario analysis, and group hierarchical analysis methods were used. The result of meta-analysis and screening has selected 66 macro trends, and then the result of cross-effects has selected macro trends driving the future of virtual banking. Finally, the components of the virtual banking business model are presented based on compatible scenarios by considering the average of the computational weights in 4 scenarios as follows: Among the proposed values ​​of the proposed business model for virtual banking, respectively "electronic banking" and "international trade facilitation"; among the key resources, respectively, "banking systems" and "human capital"; among the cost structure criteria, respectively, "banking systems and web services development costs" and "human resources investment costs"; among the revenue stream criteria, respectively, "brand/reputation" and "income from providing various financial services"; among the communication channel criteria, respectively, "banking web services" and "customer club"; and among the customer area criteria of the proposed business model for virtual banking, respectively, "retail real customers" and "small legal customers" rank first and second.
Introduction
Considering the increasing advances in technology and the move towards the fourth digital age, the speed of change in organizations' business models has accelerated. These developments in the financial and economic fields have also been very significant, and have affected the banking industry. The entry of new players into the banking industry has greatly increased competition in the design and provision of financial and banking services and products. On the other hand, given the rapid growth of new technologies, it cannot be expected that a bank can move at the technological frontier and meet all customer needs. Also, with changing technology and customer expectations, new opportunities have been presented to banks, but limitations such as banks' business models and non-agile structures and processes cannot meet customer expectations and partnerships with creative newcomers, and it is practically impossible to use them. Potential market opportunities; therefore, fundamental changes in the business model of banks are inevitable for the convergence of banks' businesses with new competitors (Esfidani et al., 2021). Accordingly, the virtual banking strategy has been proposed as a key strategy to meet this necessity of banks. However, applicable research in the field of virtual banking in Iran has been neglected to develop the business model of banks. Due to the lack of studies and the lack of reliable and documented scientific support, banks use new approaches with great caution. Therefore, by identifying the strategic factors affecting the future of virtual banking and analyzing their mutual effects, the present study has attempted to identify the most important scenarios for the virtual industry in Iran in the horizon of 2036.
Theoretical Framework
Commercialization
Anysiadou (2023) conducted a study with the aim of examining the actual attitude and behavior of Greek consumers towards virtual bank cards and showing whether experimental economics can encourage these banking products or not. In this study, the theoretical principles of econometric analysis were carried out through multilevel models and bivariate statistical tests. The results of this study show that demographic characteristics such as age, along with the level of consumer risk perception, play an important role in the adoption of virtual banking cards; such that the youngest consumers are positive about using virtual banking cards, while older people are pessimistic about them.
Babaki Rad (2021) used Schwartz's scenario-based method in a study to identify digital banking service scenarios. In this study, thematic analysis methods, the analytical matrix of the network of effects, uncertainty, and narrative were used; and the scenario method was used as a workflow connection loop. By scanning the macro and micro environments at three levels of “social behavior”, “business environment” and “organizational environment”; 50 variables (driving forces and key factors) have been identified as inputs to the network of effects and uncertainty. Based on this, four scenarios including technological domination, technological obsession, tragedy of technologists and technological ostracism have been proposed by the researcher. In the following, the researcher describes the characteristics of the banking system based on these scenarios.
Coskun-Setirek & Tanrikulu (2021) in the research create a process model for rebuilding a business model based on digital innovations. For this purpose, in this study, models and cases in the Business Model Innovation (BMI) literature were reviewed and empirical data were collected using semi-structured interviews to complete and validate the model. Then, by analyzing the collected data, a method for reconstructing the business model based on digital innovations has been developed.
Research Methodology
The present research is a mixed type and based on quantitative and qualitative methods. In this research, first, the indicators affecting virtual banking were identified with a meta-analysis approach, and then screening was carried out using expert opinions and Delphi analysis. This research was conducted in Iran as a survey using interview and questionnaire tools. Since the data collection tools are interviews and questionnaires, it is necessary to check its validity before distribution. For this purpose, the CVI reliability index was examined and confirmed during each stage. Then, the Cronbach's alpha method was used to estimate the reliability of the questionnaire, and its reliability was confirmed. In this research, cross-sectional analysis was used to identify the main macro trends of virtual banking. After identifying the key trends, scenarios were allocated for each, and these scenarios were analyzed in the Scenario Wizard software. In this research, the Group Analytic Hierarchy Process (GAHP) method was used to identify and determine the virtual banking business model.
Research Findings
Based on the results, the agreement coefficient and Cronbach's alpha coefficient for all research variables are greater than 0.7. Therefore, there is a high agreement between experts on the relevance of the identified variables. Also, according to the calculated Cronbach's alpha coefficient, the questionnaire has the necessary reliability. The result of the meta-analysis led to the identification of 106 criteria as macro trends affecting banking in the political and legal, technological, economic, socio-cultural, institutional, environmental and banking dimensions, which after screening the number of criteria was reduced to 66 criteria. Then, according to the number of variables; based on the average scores assigned to each macro trend by the experts, 30 important macro trends (with a higher average score) were determined. Then, based on the analysis of cross-effects, out of all 30 macro trends, 7 driving macro trends were identified in the MICMAC software; the evolution of which can affect the prediction of the future of virtual banking. These drivers include “use of macro data, artificial intelligence, the Internet of Things, advanced analytics”, “transformation in payment methods”, “increasing trust in e-commerce and payment systems” and “widespread use of remote presence such as using mobile phones”, “Demographic and generational changes”, “improving the customer’s digital experience and providing personalized and tailored services” and “growth in investment in security and reducing cyber risks” are considered to be the main and key drivers of Iran’s virtual banking in the 2027 horizon.
After identifying the driving and key variables affecting the future of virtual banking, it is necessary to scenario-draw the status of each of these variables in the 2027 horizon. For this purpose, three states have been considered for each macro-trend: 1- Low change and transformation, 2- Medium change and transformation, and 3- Severe change and transformation. Experts are then asked to predict the impact of each macrotrend on other macrotrends using numbers from negative 3 to positive 3 on the horizon of 2027, considering each of these three situations.
In the first scenario of the future of virtual banking, "macro data, artificial intelligence, Internet of Things, advanced analytics, etc." at a broad level, as well as the extent of "transformation in payment methods", "improvement in trust in e-commerce and payment systems", "use of remote banking services", "improvement of customer digital experience" and "provision of personalized and tailored services" and "growth of investment in security and reduction of cyber risks" in the future of virtual banking will be moderate, and “demographic and generational shifts” will be limited.
In the second scenario of the future of virtual banking, “macro data, artificial intelligence, Internet of Things, advanced analytics, etc.,” at the medium level, as well as the extent of “evolution in payment methods,” “improvement in trust in e-commerce and payment systems,” “use of remote banking services,” “improvement of the customer digital experience and provision of personalized and tailored services,” “growth in investment in security and reduction of cyber risks,” and “changes in "Demographic and generational" will be in the middle of the future of virtual banking.
In the third scenario of the future of virtual banking, “macro data, artificial intelligence, Internet of Things, advanced analytics, etc.,” at a broad level, as well as the extent of “transformation in payment methods,” “improvement in trust in e-commerce and payment systems,” “use of remote banking services,” “improvement of the customer digital experience and provision of personalized and tailored services,” “growth in investment in security and reduction of cyber risks,” and “Demographic and generational changes” will moderate the future of virtual banking.
In the fourth scenario of the future of virtual banking, "use of macro data, artificial intelligence, Internet of Things, advanced analytics, etc.," "changes in payment methods," "improvement in trust in e-commerce and payment systems," "use of remote banking services," "improvement of the customer's digital experience and provision of personalized and tailored services," and "growth in investment in security and reduction of cyber risks" on a large scale, and "demographic and Generic changes" will be limited.
The results of the GAHP analysis showed that among the value proposition criteria, the “electronic banking” criterion in three scenarios (1, 2, and 3) has assigned the highest weight to the virtual banking business model in the horizon of 2027. Also, considering the value proposition criteria in scenario 4, the highest weight has been assigned to the risk management criterion. Also, considering the average of the calculated weights in the 4 scenarios, it can be argued that among the proposed values ​​of the proposed business model for virtual banking; “electronic banking” is ranked first and has the highest weight, followed by “international trade facilitation”, “risk management”, “customized banking and financial services” and “saving time and cost” in the second to fifth ranks.
The results of the GAHP analysis showed that among the key resource criteria, “banking systems” has assigned the highest weight to the virtual banking business model in all scenarios in the horizon of 2027. Also; Considering the average of the calculated weights in the 4 scenarios, it can be argued that among the key resources of the proposed business model for virtual banking; “banking systems” is ranked first and has the highest weight, followed by “human capital”, “social acceptance and legitimacy”, “customer-centric organizational culture” and “bank capital and credit lines” in the second to fifth ranks.
The results of the GAHP analysis showed that among the cost structure criteria, "the cost of developing banking systems and web services" has assigned the highest weight to the virtual banking business model in all scenarios in the 2027 horizon. Also, considering the average of the calculated weights in the 4 scenarios, it can be argued that among the cost structure criteria of the proposed business model for virtual banking, the “cost of developing banking systems and web services” is in the first place and has been assigned the highest weight, followed by the “cost of investing in human resources”, “cost of purchasing products designed by developers”, “cost of equipment and office supplies” and “cost of purchasing or "renting of property and chattels" are ranked second to fifth.
The results of the GAHP analysis showed that, considering the average of the calculated weights in the 4 scenarios, it can be argued that among the revenue stream criteria of the proposed business model for virtual banking; "brand/reputation" is in the first place of importance and has been assigned the most weight, followed by "income from providing financial services", "income from foreign exchange activities", "income from providing facilities" and "attracting cheap resources" in the second to fifth places, “Income from partnerships” and investments and “Commissions received from various fee-based services” are ranked sixth and seventh.
The results of the GAHP analysis showed that among the communication channel criteria; “Web banking services” has assigned the highest weight to the virtual banking business model in all scenarios in the horizon of 2027. Also, considering the average calculated weights in the 4 scenarios, it can be argued that among the communication channel criteria of the proposed business model for virtual banking; “banking services” is ranked first and has the highest weight, followed by “customer portal”, “customer relationship managers” and “corporate banking departments” in the second to fourth ranks.
The results of the GAHP analysis showed that among the customer domain criteria; “real retail customers” has assigned the highest weight to the virtual banking business model in all scenarios in the 2027 horizon. Also, considering the average of the calculated weights in the 4 scenarios, it can be argued that among the customer domain criteria of the proposed business model for virtual banking; “small real customers” are ranked first and assigned the highest weight, followed by “small legal customers”, “large real customers with high average accounts” and “large legal customers”.
Conclusions
Given that the results showed that in the virtual banking business model in the horizon of 2027; electronic banking, facilitating international trade and improving risk management play a key and pivotal role in the field of value propositions, it is suggested that banks improve physical infrastructure. International trade and risk management be paid attention in order to keep pace with future developments pay attention to human capital in the fields of electronics. Given that the results showed that in the virtual banking business model in the horizon of 2027; greater use of banking systems and improving human capital will be key banking resources, it is suggested that banks quickly update their banking systems in accordance with electronics, and increase the advancements and skills of their employees by providing practical training in the field of electronics and virtual banking. According to the results, the virtual banking business model in the horizon of 2027 tends to promote brand and reputation in the field of revenue flow. It is suggested that banks design and implement accurate, practical and diverse programs to improve their brand image. Based on the results, the virtual banking business model in the 2027 horizon is mainly focused on real and retail customers, so it is suggested that banks upgrade their systems and services based on the needs of real retail customers. It is suggested that future studies examine the factors affecting each of the dimensions and criteria identified in virtual banking in order to provide more precise solutions for the development of the Iranian banking industry in the 2027 horizon.

Abstract Abstract The current research was conducted with the aim of providing a model for measuring the maturity of smart governance with the meta-combination method. The research method is qualitative. The statistical population of the research is all scientific documents, research reports, databases, domestic and foreign publications regarding the maturity of smart governance published during the years 2000 to 2023. Research keywords was searched in Scopus databases; Science Direct; Sayyed; Emerald; Google Scholar. Using the meta-combination method, 99 qualitative articles were extracted in the field of electronic city, digital city, creative city, smart city; and by content analysis, dimensions, and relevant codes, and 101 codes were identified in 3 dimensions of smart policy, smart government, and smart city, and the degree of importance and priority of each was determined by Shannon's quantitative entropy method and the Kappa index, and based on the findings, and it was determined that the power codes of democracy; Smart businesses; social cohesion; policies and rules and regulations; Smart economic competition; Electronic proposal system for employees and citizens; citizens' use of virtual services; motivation of managers and employees; access to information and communication technology; the spirit of accountability; the general importance of environmental protection and climate change; Political participation of the open government, and cooperative governance have the highest coefficient of importance. Finally, after going through the steps of the research, the appropriate model of smart governance maturity was presented in two layers of feasibility and implementation structure, and the support layer of intelligent governance maturity design. Introduction Along with the emergence of new technologies, governments should have the ability to use them, adapt to new conditions and create innovation in the way of providing government services with its speed and quality. Technologies and strategies such as metadata, open data, social networks, blogs, mobile government, cloud computing, etc., have revolutionized the way of providing services. Technological advances facilitate the development of strategies and programs to improve people's quality of life (De Carolis et al, 2017). The inclusion of information and communication technology in the management of cities can facilitate the decision-making process of managers and, as a result, create improvements in the infrastructure and services provided to citizens, and can be used as a subsidy to create smart cities. Smart cities can have several definitions and among them are communities that seek to change life and work effectively using information technology. City managers around the world say that their cities are smart just because they have ICT-based initiatives, which is not true. Although this has already emerged as a trend towards solving social problems, it is believed that there is still a limited understanding of how smart solutions can help cities evolve as safe and efficient urban spaces. Therefore, in order to measure the performance of a city, the classification feature must be broken down into indicators, because in this way, the city will be able to evaluate its performance based on it, adopt the reality and, as a result, the best solutions according to its own demand. According to this context, there is a great diversity in classification indices, because there are different views on how to classify, observe and evaluate cities by different people. Social actors (including companies, academics, political leaders and the population in general), but most of the indicators used do not follow a pattern, and are not comparable over time and with each other. Understanding how to measure smart city indicators is essential to avoid suspicion. Therefore, it is not surprising that these prospects have motivated many city governments to launch cooperation projects, although smart city strategies are often still focused on material facilities such as energy, dynamics or security (Sharifi, 2020). Cultural and physical conditions that "interact with a series of political, administrative and technological choices regarding the use of new technologies for urban governance" are influential. They identify the structure and degree of autonomy of local governments as possible determinants of smart governance, which is shaped by transnational, international, national, regional and local levels of regulation. Another factor is related to the characteristics of society, for example, the willingness and ability of social actors to help solve common problems facilitated by technology. Due to insufficient theoretical and empirical research on this relationship, little knowledge is available about smart governance (Patrão et al, 2020). Therefore, the main goal of this research is to review past studies and identify the effective factors on measuring the maturity of smart governance, and by studying the models presented; finally, a comprehensive model for measuring the maturity of smart governance has been presented. Here, the important question is: what factors are effective in measuring the maturity of smart governance? Theoretical literature Smart city: A smart city is a city that is able to connect physical capital with social capital in order to develop services and infrastructures. This is how it is able to bring together technology, information, and political views based on a coherent plan, and improve urban services (Meijer & Rodríguez, 2013). Smart government: Smart government is the proper provision of services and information by the government to the public, using smart tools (mirsarraf et al, 2022(. Maturity of the smart city: The concept of the maturity of the smart city was created in order to give a framework to the goals and planning of the smart city, which, in addition to focusing on regional problems, also takes advantage of global experiences and increases the possibility of cooperation between cities (Mora et al., 2019). Sustainable Smart City: A sustainable smart city is an innovative city that uses ICT and other tools to improve quality of life, optimize city operations, services and competitiveness, while ensuring that the city will be able to meet the needs of the present and future generations in economic, social, environmental and cultural fields (Viale et al, 2017). Measuring the level of intelligence: Measuring the level of intelligence is one of the challenges that exist in the field of smart city development. Key performance indicators are important for measuring and comparing the degree of maturity of a smart city (mirsarraf et al, 2022). Qairwani et al, (2023) in a study with the aim of presenting a smart governance model with a focus on the development and training of human resources in the public sector, reported that all the components of smart governance in the public sector were identified and confirmed in the research; and by examining the themes, concepts and quantitative and qualitative research, the smart governance model was explained with a focus on the development and training of human resources in the public sector. Ghaffari et al, (2023) in a study with the aim of designing a model of smart urban governance using a hybrid approach reported that by presenting a smart governance evaluation model including dimensions and categories, government-related departments are able to ensure the effectiveness of the actions taken and to be aware of the improvement areas of their devices. By presenting an integrated model of smart governance in a hybrid way, governments will be able to assess the performance of their dependent departments while ensuring the progress of establishing smart governance. Research methodology The main purpose of the research is to explain the conceptual dimensions of the maturity of smart governance in order to be used in the development programs of the smart government; therefore, this research is developmental and applicable based on the purpose. In the current research, original and unmanipulated data have been used, so it is considered as a descriptive (non-experimental) research. Various articles in this field have been used to calculate the dimensions; therefore, a meta-combination approach has been used. In this research, Sandelowski and Barroso's (2003) seven-step metacombination method was used. Organizing the research questions, Reviewing the texts in a systematic way, Searching and choosing suitable articles, Extracting article information, Analysis and combination of qualitative findings, Quality control and Presentation In the end, with the Shannon entropy ranking method, the characteristics identified in each maturity dimension of smart governance are ranked according to previous studies. Research findings As indicated in the results, the power of democracy; Smart businesses; social cohesion; policies and rules and regulations; Smart economic competition; Electronic proposal system for employees and citizens; citizens' use of virtual services; motivation of managers and employees; access to information and communication technology; the spirit of accountability; the general importance of environmental protection and climate change; the political participation of the open government and cooperative governance are the most important and have obtained the highest ranks in general, that is, in the discussion of the feasibility and establishment of maturity of smart governance, these issues have been studied more. They have more repeatability than other codes. Therefore, it can be said that paying attention to the dimensions of smart entrepreneurship; Smart society; Smart tourism; Smart economy and smart branding; management of intelligent organizational reward and accountability system; intelligent organizational performance; justice and equality; intelligent response; Smart institutions and smart political environment have been important influencing factors. Discussion and conclusion As the findings of this research showed, in order to verify the feasibility and establish the maturity of smart governance in institutions and the government; the dimensions of a smart city; Smart government and smart policy should be paid attention, and the model presented in this research can be considered as a suitable road map for the feasibility and effective establishment of smart governance maturity in the institutions and government of each country, and based on previous studies and the extraction of 101 specific codes; it was clarified that the power of democracy; smart businesses; social cohesion; policies and rules and regulations; smart economic competition; electronic proposal system for employees and citizens; citizens' use of virtual services; motivation of managers and employees; access to information and communication technology; the spirit of accountability; the general importance of environmental protection and climate change; political participation of open government, and cooperative governance are the most important and have the highest coefficient of importance. And it shows that it is important to pay attention to these factors for the feasibility and establishment of maturity of smart governance. Accordingly, organizations should first pay attention to plans for (open) structure and allocation of resources in institutions and the government. According to the model of feasibility and establishment of maturity of intelligent governance, suggestions are made, to be more familiar with the talents of technologies of each region in order to cultivate it in line with the feasibility and establishment of maturity of intelligent governance. It is suggested that special attention be given to infrastructure institutions to cultivate talents of new technologies for the feasibility and establishment of smart governance maturity. It is suggested to develop a strategy for establishing the maturity of smart governance at the level of leading institutions and governments in the field of smart governance. According to the results of previous researches and their comparison, it can be said that the results and dimensions of the feasibility and establishment of maturity of smart governance discussed in the past researches were included in the final model of this research, and were used in developing the final model, but none of the previous studies (Tomor et al, 2019), (Ruijer et al, 2023), (Novian & Mat, 2022), (Khamseh et al, 2023), and (Hashemi, 2019) on model of the feasibility and establishment of maturity have not provided a comprehensive smart governance; and the current research has provided a suitable model in this field. For future research works, topics such as: evaluation of the presented model of this research in different industries, as well as providing evaluation mechanisms for the feasibility process and establishing the maturity of smart governance are suggested.

Abstract Abstract
The main goal of this research is to design the maturity model of the fourth industrial revolution in the supply chain of banking services and the development of digital banking with the data-based approach. The current research is, qualitative type based on strategy, and it is in the basic research categories in terms of goal. The data collection method is field research, and the data collection tool is a semi-structured interview. The participants of the current research are the senior managers of the country's banks, experts and activists in the field of digital banking, and using the sampling method, 10 people were selected as participants in the research. It should be noted that the interview has progressed to theoretical saturation. Qualitative data obtained through interviews were analyzed using the data-based theorizing method. Qualitative data analysis was done using Max Kyoda software version 2020. According to the results obtained, the categories identified in this research include ten categories in the causal conditions section, seven categories as components of the central phenomenon, four categories related to contextual conditions, eleven categories in the strategies section, and seven categories for intervening conditions. And finally, there are eight categories for the consequent part of the model.
Introduction
In the last few years, technology has been developing rapidly and big data or mega data, computing or cloud computing, smartphones and high bandwidth are now commonplace. Examining and comparing the effects of technology in other industries shows that digital has created great changes in the status and value of the industry (Barazideh et al., 2024). There is much pressure to change and transform the banking industry. Customer experiences and expectations, technological capabilities, legal requirements, demographic and lifestyle issues, and economics all create an inevitable necessity for change. It is obvious that the digital age has had a pervasive impact on every industry and organization (Ramzanpour Osmavandani et al., 2024). Digital transformation management is the determining factor of the survival or destruction of organizations in this era, and now it is the era of transition from traditional models to technology-oriented and value-creating business models. In recent years, the new generation of banking under the name of digital banking has been operationalized in the world and the main attention of leading banks has been focused around the axis of digital transformation (Karimi et al., 2023. (
Over the years, the development of new services in the banking and financial sector has been driven by telephone banking, online banking and other forms of fintech (Hasan et al., 2020). These developments enabled the banking sector to overcome the global challenges associated with facilitating transactions across industries, thanks to improvements in accessibility, speed, efficiency, effectiveness and transparency. However, the introduction of digital banking, focusing on technologies such as blockchain, has been announced as the next evolutionary step that will transform not only the banking and financial industry, but also the nature and execution of corporate transactions (Osmain et al., 2021).
Therefore, the use of new mechanisms such as blockchain with all kinds of monetary services brings the possibility of causing widespread disruption in the banking industry. As a result, it includes activities such as facilitating international money transfers, smart contracts, digital banking, office automation and digital assets. Thus, it provides an opportunity for relevant stakeholders to contribute to the improvement of openness, trust and privacy issues. However, although blockchain technology has provided many opportunities for businesses, it is necessary to realize that there will be many problems and complexities in the areas of adoption as well as in the areas of technology and regulation. For example, the numerous risks caused by the loss of digital money and cyber security breaches are examples of recent incidents that have revealed a high level of risks associated with the use of blockchain technologies in banking and finance (Demirhan et al., 2021). According to the items mentioned above, the main question of the current research is:
How to fully recognize, evaluate and design the maturity dimensions of the fourth industrial revolution in the supply chain of banking services and the development of digital banking using a data-base approach, so that banks can use modern optimizing technologies to provide their services, improve financial performance and customer experience?
Theoretical framework
In the fourth industrial revolution, the emergence of major technologies such as artificial intelligence and the Internet of Objects has led to extensive changes in business models, among which banks have had a greater share of these developments. Despite the research conducted in the field of business model change in the fourth industrial revolution, the issue of transformation in the supply chain of banking services in the fourth industrial revolution has been almost neglected (Shahabi et al., 2021). The competition between banks and financial institutions, the emergence of digital technologies, the problems caused by sanctions, the continuous change of customer requests and the needs of society have made planning for the development of digital banking an undeniable necessity for banks. Digital technologies (such as social media, mobile, cloud computing, Internet of Objects and other digital technologies) offer great opportunities for organizations to provide new value propositions, especially by combining their existing capabilities with new digital capabilities. In addition, digital technologies will increase user experience and create new revenue streams (Asqari et al., 2018).
Chaidar et al., (2023) in their paper investigated the dynamic relationship between fintech investments and financial performance and showed whether the size of the bank can affect its performance in the field of digital transformation (digitalization) or not. The fully modified ordinary least squares model is estimated for 23 European banks in the whole period from 2010 to 2019 and for two sub-periods from 2010 to 2014 and from 2015 to 2019. Econometric results show that fintech is positively and significantly related to bank profitability, in the sense that the more digital interaction banks have, the higher the profitability.
 In their research, Avianto et al., (2024) analyzed the differences in book prices of banks based on the level of digitalization and investigated the effect of digitization and financial factors on the value of book prices of banks with digital services. The analysis of the results of this study shows that higher levels of digitalization are associated with improvements in the share of fee income, return on equity and price to book value of the bank. Additionally, the level of digitization enhances equity returns, improves non-performing loans and increases capital utilization, all of which significantly impact book value.
Zhao et al., (2024) in their study investigate the effects of corporate digitization on green transformation in listed resource-based companies in China from 2009 to 2021. The data analysis of this research shows that digital transformation significantly increases the sustainability of these companies.
Ayinaddis et al., (2024) in their study analyzed the perceived effects of digital transformation in the banking industry and identified the factors that most affect banking performance and business volume. Based on the obtained results, the strengthening of the impact of digital transformation in banking and the vital importance of employees' skills and the digital experience of shareholders have been highlighted.
Research methodology
Based on the type of data, this research is considered as a qualitative research and according to the purpose of the research, it is considered as a basic and exploratory research, which seeks to design a model for the maturity of the fourth industrial revolution in the supply chain of banking services and the development of digital banking.. The participants of the research are senior managers of the country's banks and experts and activists in the field of digital banking, 10 of whom were selected by theoretical sampling and interviewed. In selecting the samples, an effort was made to select the most knowledgeable and well-known managers. The interviews have been repeated in order to share the preliminary findings, complete, correct, revise and adjust the data.
Research findings
In the current research, according to the purpose of the research to design a model for the maturity dimensions of the fourth industrial revolution in the supply chain of banking services and the development of digital banking, the researcher has used the data-based theorizing method in the style of Strauss and Corbin. In this research, the researcher started the interviews with targeted sampling of the desired samples and questions about the maturity dimensions of the fourth industrial revolution in the supply chain of banking services and the development of digital banking. In the central coding step, while the interviews were progressing, the relationship of the categories in the relative sampling of the codes of the interviews was determined to some extent. In the last step of selective coding, a selective sampling of the categories was carried out and according to the causal conditions raised in connection with the maturity of the fourth industrial revolution in the supply chain of banking services and the development of digital banking from the samples in connection with Phenomenon-oriented, strategies, contextual conditions, intervening conditions, and finally, the consequences of questions were asked and finally, in the supplementary stage, according to the literature of this field and theoretical foundations, the final form of the model was completed.
Conclusion
In the era of technological advancement and innovative disruption, digital banking with artificial intelligence has emerged as an alternative technology for channel management, services and online banking solutions. Although the emergence of artificial intelligence in digital banking has enriched digital banking services, the adoption of digital banking with artificial intelligence and meeting the expectations of digital banking users is still an important issue. According to the results obtained from the model presented in this article, and according to the strategies identified in this model, the country's banks can create value for customers and improve their financial performance. Also, other consequences include personalized services, structural improvement, creation of new institutions and organizations, re-engineering of processes, creation of a suitable banking business model and finally improvement of customer performance.

Abstract Abstract The purpose of this research is the relationship between the factors affecting the development of industrial startups using fuzzy cognitive mapping methodology. According to its purpose, the research method is applicable, and in terms of implementation, it is …. The statistical population of the research includes 19 professional experts in industrial startups, including senior managers and their collections, and the sampling was done in a targeted manner, and the interviews continued until reaching theoretical saturation. The data collection tool is a semi-structured interview. To collect data, fuzzy Delphi technique was used to identify the components, and fuzzy cognitive mapping method was used to present the model. The results of the analysis showed that the main factors affecting the development of industrial startups include eleven variables: development competencies, human resources competencies, the organization's needs for development, attracting and retaining elites, startup brand, creating suitable opportunities, the development of elite skills, economic conditions, customer satisfaction, startup progress, and development culture. Then using the methodology of fuzzy cognitive maps, the way of relationship between these factors was explained accordingly. Extended Abstract                                           Introduction Knowledge and innovation are the most fundamental factors of progress in the economic and industrial fields. Transitioning from an economy dependent on primary industries and relying on the sale of raw and low-processed materials is possible only through the path of innovative economy and the production of innovative ideas (Abdollhi et al, 2020). Schumpeter mentions the importance of startups as the main drivers of economic development, industrial evolution, and innovation; because they are transformed into commercial products to create innovative ideas. Startup emerges as an entrepreneurial investment for a new business as a new company. However, to launch and develop these companies, they need to evaluate and analyze and develop their idea (Sunanda, 2017). Mazo Kato states in his book "Entrepreneurial Government" that it is the forward-looking policies of the government that can lead to the emergence of very successful companies such as Google, Apple, etc. He also states that most of the successful American startups benefited from government support in the early stages of their growth (Mazocato, 2018). The government can be influential in the development process of startups in various ways, such as creating science and technology parks, growth centers, amending regulations, financial aid, etc. (Sultana, 2015). Today, successful technology startups have become the growth engine of the information economy and the Internet economy, and the recent development of startup ecosystems around the world will have significant consequences for the future of the global economy. An important challenge that companies are dealing with in the blue ocean is to be able to find untapped markets, which means that when companies are competing on price, the best option is to focus on improving quality. (Ligonenko et al, 2021) In fact, by focusing on increasing quality, they form their strategy in a blue ocean, which can further lead to making an outstanding brand, or a special product (Gupta et al, 2016). Government policies and weakness in policymaking, despite efforts and valuable measures, are still challenges for the growth of industrial startups. Technical infrastructure is also one of the challenges faced by startups in the country. Startups play an essential role in reducing the unemployment crisis and economic growth of countries (Mirzadeh et al, 2021). Considering the above, the main question of the research is as follows: What is the relationship between the factors affecting the development of industrial startups using fuzzy cognitive mapping methodology? Theoretical Framework Startups Startup is "a business that is mainly technology-oriented and has a very high growth and development potential (Karimi & Lalbar, 2023). Startups are usually small companies that enter the market using innovation and new ideas. They are formed to solve a problem or offer a new product or service. Startups may be new or have been operating for several years. There are various fields for startups, including technology, health, food, environment, etc. These companies may use investments for rapid growth and further development process. They are small and emerging companies that start their activities with the aim of developing and growing a service product or a new idea. These companies usually start with limited financial resources and small teams and seek rapid growth and development in the market (Konomi, 2022). Tabatabai Asl (2023) in a research entitled creating service and product innovation in startup companies concluded that an efficient business model strongly encourages product adopter innovation but strongly discourages disruptive product innovation. Furthermore, the analysis shows that the firm's disruptive technological capability strengthens the positive relationship between new business model and disruptive product innovation, but weakens the positive relationship between design efficiency and discretionary innovation. Besides, they found that disruptive technological capability strongly encourages blockchain-based entrepreneurial firms to favor disruptive product innovation over selective product innovation. Almasi et al, (2021) in a research entitled providing a combined data mining model to investigate the failure or success of Iranian startups by choosing characteristics and classification, concluded that the type of idea industry, creativity and skill of people, innovation, and type investors have a great impact on the success or failure of Iranian startups.   Research methodology According to its purpose, the research method is applicable, and in terms of implementation, it is …. The statistical population of the research includes 19 professional experts in industrial startups, including senior managers and their collections, and the sampling was done in a targeted manner, and the interviews continued until reaching theoretical saturation. The data collection tool is a semi-structured interview. To collect data, fuzzy Delphi technique was used to identify the components. Research findings Fuzzy Delphi method was used in data analysis, and fuzzy cognitive mapping method was used to present the model. The results of the analysis showed that the main factors affecting the development of industrial startups include eleven variables: development competencies, human resources competencies, the organization's needs for development, attracting and retaining elites, startup brand, creating suitable opportunities, the development of elite skills, economic conditions, customer satisfaction, startup progress, and development culture. Then using the methodology of fuzzy cognitive maps, the way of relationship between these factors was explained accordingly. Conclusion The current research was conducted with the purpose of the relationship between the factors affecting the development of industrial startups using fuzzy cognitive mapping methodology. The results of this research are in agreement with the results of Aghazadeh et al, (2023), Tabatabai Asl (2023), Almasi et al, (2021), Maruti Sharifabadi (2019), Mirghaderi et al, (2023), Van Opstal et al, (2023), Kanishchenko & Kuznetsova (2020), Krienbuehl (2020), Valmohammadi et al, (2020), Chaus (2020), Adhari (2020), Feng et al, (2019), Smith & Guerrero (2019), Anthony (2019), Rocha et al, (2019), Muhammad Handayani et al, (2019), DEHBASTEH et al, (2019), Kofanov & Zozulov (2018), and Poliakova (2017). Van Opstal et al, (2023) showed that younger startup entrepreneurs tend to focus on inner circle strategies, while older startup entrepreneurs prefer to engage in outer circle strategies or no circular strategy at all. Female startup entrepreneurs are less inclined to combine multiple circular strategies, and the business-to-business and business-to-government market segments are leading circular business models. Circular startups mostly embrace sustainability and circularity as a comparative advantage, and startup entrepreneurs with an immigrant background seem to be more optimistic about starting a profitable circular business. The results show that there is no such thing as a “circular economy startup”, so policymakers are advised to develop tailored solutions to support startups implementing different circular strategies. According to the results of the research, the following suggestions are provided: Use business plans to make a lot of profit. The business plan for the development of startups can fulfill many purposes, including drawing business models, predicting problems, and even attracting investors. Having a plan is a good guide to help your company stay on track and focus on goals. The development of startups has a direct relationship with well-organized and optimized advertising. As long as you can choose the best advertising methods, you can hope for the expansion of your startup. Optimized advertising means that you can get the most audience at the lowest cost. Today, the use of e-mail marketing, using virtual networks, and influencers has much more feedback than traditional marketing such as billboard and tract ads.

Abstract Abstract The purpose of the current research is to investigate the role of the perceived social responsibility of the company and the psychological mechanisms to achieve the employees' creative behavior in Electro Kavir Company of Yazd. The method of this study is applicable based on the purpose, and descriptive-survey in terms of data collection. The statistical population of this study included all employees of Electro Kavir Company in Yazd (380), among which 191 people were selected through simple random sampling as the sample size. The data collection tool in this research was standard questionnaires, the validity of which was confirmed using the opinions of a number of experts in this field, and Cronbach's alpha coefficient and composite reliability were used to determine the reliability of the measurement tool, and the analysis method used in this research was structural equation modeling technique. The findings showed that the perceived corporate social responsibility has a significant relationship with creative behavior of employees, emotional commitment, compassion at workplace and internal motivation of employees. Also, the variables of emotional commitment, compassion at workplace and internal motivation of employees have a significant relationship with creative behavior of employees. The mediating role of emotional commitment, compassion at workplace and internal motivation of employees in the relationship between perceived corporate social responsibility and creative behavior of employees was also confirmed. Therefore, according to the results of the research, it was found that by using the theory of social identity, the employees' understanding of the social responsibility of the Electro Kavir Company of Yazd increased the emotional commitment and compassionate actions of the company's employees, and this increased the effects of the internal motivation of the employees, and thus, the creative behavior of the company's employees increases. Extended Abstract                                           Introduction Today, in the dynamic business world, companies must promote creativity and innovation in order to remain competitive and stable in their industries, therefore both companies and employees are inclined to innovation and the personnel who, in order to achieve their goals, are aligned with the strategic goals of the organization are the most valuable employees, and their creativity is the basis of a company's success or failure and is considered as the most essential asset of a company; it strengthens the company's growth and increases its success and chances of survival and plays an important role in the company's performance (Audretsch, B. D., & Belitski, 2023; Fu et al., 2022: 1). And because employees are the main pillar of any organization, being creative and innovative of the organization depends on their creativity (Wang et al., 2019). Wang & Miao, (2015) showed in their research that creativity and innovation in organizational teams leads various processes of the organization to become more optimal, and influences the environment of the organization to implement creativity and innovation. Since creativity is important for organizational innovation and increases competitiveness, many researches have investigated individual and structural factors that may stimulate creative ideas in the workplace (Ganjaei & Hazrati, 2017:3). Therefore, as mentioned, the key to the success of many industries, including industries active in the electronics sector, is to provide creative products and services according to the different needs of customers, and since the creativity of employees creates competitive advantages for organizations, Electro Desert Yazd Company should also try to investigate the factors that increase the creative behavior of employees. Among the various results of scientists' research, the impact of employees' understanding of their company's social responsibility on employees' creative behavior has recently been the focus of researchers (Hur et al., 2018: 630). Therefore, in this research, the relationship between employees' understanding of the company's social responsibility and creative behavior of employees, as well as the basic mediation mechanisms of the three variables of emotional commitment, compassion in the work environment, and intrinsic motivation, which has not been addressed in any research so far, has been investigated and it tries to help the Empirical development in the literature. Therefore, this research in Yazd Electro Desert Company, which needs the creative behavior of employees to achieve a competitive advantage; tries to investigate whether the employees' understanding of the social responsibility of Electro Desert Company has increased the emotional commitment of the employees, and whether this increase in commitment has caused a compassionate behavior among the employees, and whether this has led to an increase in the internal motivation of the employees who want to behave creatively without external expectations. Theoretical Framework Creative behavior of employees Creativity is the use of mental ability to create a purposeful change in the social or economic power of the organization (Saleh & Brem, 2023). According to Anderson et al., (2014), creativity and novelty are the results of new ideas and improved tasks in the form of products and work processes, and employees of an organization should behave creatively in performing their role and extra-role tasks. Corporate social responsibility Corporate social responsibility is a way of management that organizations should perform activities that have a positive effect on society. In fact, Stuart and Salmon's attitude was based on the fact that they wanted to eliminate the negative effects of the organization on society and tried to change the attitude and behavior of consumers (Stuart, 1998). Fleming also pointed out that social responsibility is the responsibility of companies that companies should not have a negative impact on the social life in which they work. These duties include not polluting the environment; non-discrimination in hiring people; not engaging in unethical activities; Production of qualitative products and positive participation in the lives of people in society (Fleming, 2012). Emotional commitment Emotional commitment refers to a person's emotional attachment to the organization and its goals. In other words, emotional commitment is conceptualized as employees' emotional feeling of belonging to the organization, identification with it, and involvement and participation in the organization. People with strong emotional commitment did not leave the organization; because they like to be a member of the organization (Ahangary et al., 2016; Dziuron & Halaszovich, 2023). Compassion in the workplace Compassion in the workplace refers to a collective aspect, where people notice suffering among one or more colleagues, empathize with them, understand the cause of suffering, and finally take collective action to reduce suffering (Chatterjee et al., 2021: 2). Compassion can be described as a person's willingness to devote time and effort to the well-being of others (Chen & Liu, 2023). Intrinsic motivation Doing an activity in itself is called intrinsic motivation rather than the desire for external reward (Feiz et al., 2020: 149). Intrinsic motivation is defined as an individual characteristic in which a person has an internal motivation to achieve something for their own internal satisfaction, not for external benefits (Chen & Liu, 2023). Research Methodology Considering that, the present research sought to investigate the role of the perceived social responsibility of the company and psychological mechanisms (emotional commitment, compassion in the work environment and internal motivation) to achieve the creative behavior of employees in Electro Desert Company in Yazd city, it is practical in terms of the objective, and, descriptive-survey type in terms of the method of data collection. The statistical population of this research includes all the employees of Electro Desert Company in Yazd city, numbering 380 people, from which a sample size of 191 people was determined by using Cochran's formula. Of course, in this research, the method of obtaining the number of sample sizes in SmartPLS3 software, which uses the partial least squares technique, was also investigated; its method is such that the number ten is multiplied by the number of indicators of the measurement model, which has the most indicators among the measurement models of the main research model (Davari & Rezazadeh, 2014: 75). It should be mentioned that in the present study, the highest indicator is related to the variable of emotional commitment, which has eight items and ten times it, the number becomes 80, so the sample size is sufficient for the research model. The tool for collecting information in this research was standard questionnaires; and the questionnaire of perceived social responsibility of the company from the study of Su & Swanson, (2019); Questionnaire of creative behavior of employees from the study of Hur et al., (2018); Emotional commitment questionnaire from the study of Meyer & Allen, (1997); Compassion in the workplace questionnaire from the study of Cameron et al., (2004); and internal motivation questionnaire from the study of Hur et al., (2018) were used, the content validity of which was checked and confirmed by management professors and experts. Both divergent and convergent validity index and factor loadings were also used to check the validity; and the reliability of the research instrument was calculated and confirmed by two methods, Cronbach's alpha coefficient and composite reliability. Research Findings The analysis method used in this research to test the research hypotheses was the structural equation modeling technique, and the research findings showed that all the values ​​obtained for the fit indices are acceptable. The findings regarding the hypothesis test showed that the perceived social responsibility of the company has a significant relationship with Creative behavior of employees, emotional commitment, compassion in the work environment, and internal motivation of employees. Also, the variables of emotional commitment, compassion in the work environment, and internal motivation of employees have a significant relationship with the creative behavior of employees, and finally the mediating role of emotional commitment, compassion in the work environment, and internal motivation of employees in the relationship between the perceived social responsibility of the company and the creative behavior of employees was confirmed.. Conclusion The present study was conducted with the aim of investigating the role of the perceived social responsibility of the company and psychological mechanisms (emotional commitment, compassion in the work environment, and intrinsic motivation) to achieve the creative behavior of employees in the Electro Desert Company of Yazd. This research tried to investigate, according to the theory of social identity and self-determination, how the macro concept of social responsibility of Electro Desert Company can directly and indirectly affect the micro concepts, such as compassion, commitment, motivation and creative behavior of employees. Therefore, according to the results of the research, it was found that by using the theory of social identity, the employees' understanding of the social responsibility of the Yazd Electro Desert Company increased the emotional commitment and compassionate actions of the company's employees, and considering that a company with social responsibility, pays attention not only to It internal stakeholders, but to external stakeholders such as customers, society and even its environment, and works for their interests; therefore, such a company that prefers the interests of the whole over personal interests, causes employees to be encouraged, do not consider only their personal benefit, and find their job attractive and meaningful to help the society; and this strengthens their internal motivation, and they don't need external rewards to be motivated; thus, the ethical participation and social responsibility of Yazd Electro Desert Company instills a sense of respect and trust among the employees, and by using the self-determination theory, it in turn has a positive effect on the internal motivation of the employees, and thus, the creative behavior of the employees of this company increases.  

Abstract Abstract
The purpose of the present study is to identify factors affecting the delivery points, risk transfer and costs in international commerce with emphasis on Incoterms 2020. The research method is applicable-operational in terms of its purpose, and mixed (qualitative) and exploratory research in terms of implementation. The statistical population in the qualitative sector consisted of 12 academic experts and experts in the field of international commerce, international transportation and Incoterms, selected by targeted sampling and snowball; and statistical population consists of 10 experts in the field of commerce. Data collection tools were semi-structural interview in the qualitative section, and a researcher-made questionnaire in the quantitative section. The study was conducted in two stages, including the data-based method and the Delphi technique. Maxqda20 software was used to analyze the qualitative data, and SPSS software in the qualitative part. The results in the qualitative section showed that 7 effective factors, 13 components, 11 strategies, and 2 consequences were identified and extracted. In the quantitative section, 33 effective factors were identified in the four stages of the Delphi interview technique. These findings will be able to provide a tool for senior executives of international interactions in effective planning for the use of Incoterms Regulations to optimize delivery points, risk transfer and costs in international supply chain management, given the buyer and seller's relationships in transboundary transactions.
Extended Abstract                                          
Introduction
Supply Chain Management in production, inventory control, location, distribution, logistics management and transportation between supply chain factors is to achieve the best responsive, efficient and profitability of market success (Song et al, 2022). Companies are more at risk when more dependent on the other dealing party (Hallikas, 2004, Swink & Zsoidisin, 2006). With the increase in the volume and complexity of the business, especially globally, the likelihood of disputes or misunderstandings of the supply chain partners has also increased; therefore, a set of commercial terms, called Incoterms rules, is designed by the International Chamber of Commerce to standardize the performance of businesses when concluding a contract for the sale of goods (Davis & Vogt, 2021). Incoterms, which is being updated periodically, determines who is incurred in international trade, cost and risk. Choosing the delivery method caused by these bylaws is one of the most important issues that should be consciously considered for both the buyer and the seller (Erdogan & Kavas, 2020). The important thing is that these laws are not mandatory, they only play the role of supporting actors involved in international trade, but if the parties agree to use them, they become mandatory (Mirică & Tudor, 2022). Incoterms' terms support trade growth and facilitate their use of international and domestic trade (Davis & Vogt, 2021), to the extent that they are known as the columns of international trade (Coetzee, 2010). The responsibility and how to settle costs and risks in international trade is an essential aspect of international competitiveness (Baena-Rojas & Cano, 2022). Therefore, according to the above, the researcher seeks to answer the question: What are the factors affecting the delivery, risk transfer and costs in international commerce with emphasis on Incoters 2020?
Theoretical Framework
Supply Chain Management
Supply chain management is known as a network management of interconnected businesses that are involved in providing final product packaging and service to the customer; as a result, the supply chain management covers all the necessary displacements and warehousing of the raw materials between the process and the finished products from the basic point to the point of consumption (Ghadri et al, 2019)
Delivery of goods in international trade
Delivery is one of the most important and basic principles in any foreign sales agreement. For each party, the delivery has its own specific place. On the one hand, the seller calls for more freedom on the terms and conditions of delivery, and on the other hand the buyer calls for more confidence in delivery of the goods in terms of quantity and qualitatively and in accordance with the raised conditions; in this context, the documentation or other documents related to the products order are important. Some commentators have defined the delivery as any action that allows the buyer to dominate the goods' buyer (Abadi & Azadi, 2017).
 
Incoterms
Incoterms is part of a business contract between the seller and the buyer. Proper business terms improve logistical engineering, reduce risk, save the company's money; and successful transportation provides solid bases for transnational transactions (Jimnez, 2012).
KIM (2022) in a study entitled "Some Critical and Controversial problems about Incoterms 2020 for International Trade" argues that Incoterms has been revised for the eighth time since its initial release in 1936. Incoterms 2020 (eighth edition) was required on January 1, 2020. Like the 2010 Incoterms (Seventh Edition), Incoterms 2020 provides eleven law (seven laws for multiple transport and four laws for marine transport), but Incoterms 2020 added DPU law by deleting the DAT law. The 2020 Incoterms seems to be improved and better organized, but it also brings some important and controversial issues. This article discusses some of the most important and controversial issues about Incoterms 2020.
Karimi et al, (2022) investigated the impact of supply chain strategic management on performance and orientation of supply chain with the role of resilience mediation (case study of the Oil Industry Offshore Sector). The results showed: 1- Supply chain strategic management has a direct and significant impact on the supply chain orientation, 2- Supply chain strategic management has an indirect and significant impact on supply chain orientation (through agility and chain strength), 3- Supply chain strategic management has no direct and significant impact on the performance of the supply chain, 4- Supply chain strategic management has an indirect and significant impact on supply chain performance (through agility and chain strength), 5- Chain agility plays a significant mediating role in the relationship between strategic management of supply chain and chain performance and orientation. 6- The chain strength has a mediating significant role in the relationship between strategic management of the supply chain and chain performance and orientation.
Research methodology
The research method is applicable-operational in terms of its purpose, and mixed (qualitative) and exploratory research in terms of implementation. The statistical population in the qualitative sector consisted of 12 academic experts and experts in the field of international commerce, international transportation and Incoterms, selected by targeted sampling and snowball; and statistical population consists of 10 experts in the field of commerce. Data collection tools were semi-structural interview in the qualitative section, and a researcher-made questionnaire in the quantitative section. The study was conducted in two stages, including the data-based method and the Delphi technique.
Research Findings
Maxqda20 software was used to analyze the qualitative data, and SPSS software in the qualitative part. The results in the qualitative section showed that 7 effective factors, 13 components, 11 strategies, and 2 consequences were identified and extracted. In the quantitative section, 33 effective factors were identified in the four stages of the Delphi interview technique. These findings will be able to provide a tool for senior executives of international interactions in effective planning for the use of Incoterms Regulations to optimize delivery points, risk transfer and costs in international supply chain management, given the buyer and seller's relationships in transboundary transactions.
Conclusion
The purpose of this study was to identify factors affecting the delivery points, risk transfer, and costs in international commerce with emphasis on Incoterms 2020. The results of this study are consistent with the results of samiei et al, (2023), ahmadi et al, (2023), KIM (2022), Karimi et al, (2022), Durdağ & Delipinar (2021), Miltikbaevich & Kizi (2021), Stojanović & Ivetic (2020), Erdogan & Kavas (2020), Shafei et al, (2021), Islami Tabar et al, (2020), Ranjbarzadeh (2020), and Herghelegiu et al, (2019). KIM (2022) argue in a study entitled "Some Critical and Controversial issues abort Incoterms 2020 for International Trade", that Incoterms 2020 provides eleven laws (seven laws for multiple transport and four laws for maritime transport). Incoterms 2020 improved and better organized
It is recommended that companies with international transactions during international negotiations on the purchase or sale of goods and prior to the contract of sale, transportation, insurance and inspection, should consider effective factors and extracted indicators in this study to:
1- Reduce product transfer costs and reduce risk between buyer and seller.
2- Bring the country's economic growth and development by removing the ambiguities of transactions and increasing the quality of transactions.
3-Develop willingness to foreign direct investment by improving the international business environment.
 

Abstract Abstract
The purpose of the current research is to use the metacombination approach in order to design a native model of new product development. The research method is applicable-developmental in terms of purpose; exploratory in terms of the nature; and qualitative in terms of the method of implementation, and a meta-composite method. The statistical population of the research includes all sources related to the development of new indigenous products during the years 2000 to 2023, totaling 225 sources. For this purpose, by systematically reviewing the subject literature, articles indexed in WOS, SCOPUS, Science Direct and Google Scholar were collected, and 143 articles were selected based on the abstract; then 75 sources were selected based on the content, and finally 67 sources were selected through checking the author information sources as the final sources of analysis and synthesis of the selected findings. The selected sources were analyzed using maxqda 2020 software, resulting in 104 primary codes. Finally, the findings of metacombination led to the identification of 15 categories in the localization of new product development research.
Extended Abstract                                          
Introduction
The environment of companies is changing dramatically with short life cycles, demand for product customization, technical innovations, rapid growth of technology, increased risk taking and risk in global trade and ever-increasing changes in customer needs; and companies have to reduce the expenditures and introduce the product to the market quickly. Before launch, each new product goes through a significant research and development process that includes product opportunity, cost, and timeline to produce a product. After sufficient research, a new product enters the development phase, where a company creates a product or service using the concept presented in the research phase. Companies that succeed in commercializing a new product and technology in a fast and accurate manner are able to gain greater market share, superior pricing, and dominant designs that lead to sharp competitive differences. The difference between success and failure is often found in the basic processes of management, specifically in the interfaces between different stages of research and development (Krishna et al, 2009). Research and development is not only a source for new ideas, but can also be used to solve identified problems (Clark & ​​Watson, 2019). In fact, new products are the answer to the biggest problems of organizations. The dairy industry, with its long value chain and numerous links, is an effective and efficient industry in Iran's economy, and yogurt, as one of the most popular dairy products, is consumed daily by many customers. Therefore, identifying and understanding the subjective expectations of customers about this product as one of the important external sources of creating new knowledge and providing products in accordance with the expectations and demands of customers is a necessary condition for the survival of dairy producers in the competitive market (Mashhadhi et al, 2018).
Therefore, the researcher asks the main question: what is the application of the metacombination approach in order to design the native model of new product development?
Theoretical Framework
Research and Development
The term research and development means constructive activities arising from a systematic foundation that aims to increase human knowledge and social culture and use this knowledge in new applications. Research and development are activities that revolve around the innovation of new products or services in a company. Localization of the research and development network means that the companies affiliated to the countries carry out research and development activities in cooperation with local universities and research institutes. High-quality R&D personnel are relatively scarce in some places, and most of them are available for universities or research institutes in regions with higher innovative capacity. To fully utilize the benefits of local R&D knowledge and human resources, frequent interaction with universities and research institutes to create an R&D network for companies is very important (Lashgari et al, 2021).
Alizadeh et al, (2023) investigated the identification of dimensions and components affecting research and development strategies in domestic automobile companies. The findings showed that the dimensions and components affecting research and development strategies in domestic automotive companies have 33 sub-themes in 7 main themes including business strategy, support policies, investment attraction, intellectual capital, cultural development, research and development implementation network, and research and development management. Finally, the pattern of main themes affecting research and development strategies in domestic automobile companies was drawn. The results of this study have many applicable implications for the managers and officials of domestic automobile manufacturing companies, and they can take an effective step in the direction of research and development based on the results of the main and sub-themes identified in the present study.
Kruachottikul et al, (2023) in a research titled "New Product Development Process and Case Studies for Academic Research with Deep Technology to Commercialization" propose a new product development framework for innovation-based deep technology research for commercialization. The proposed framework, called Gateway-Completed Phase, integrates the development process with design thinking and lean deployment approaches. The framework consists of six steps and five gates, and focuses on critical thinking to help entrepreneurs avoid mental traps and make sound decisions. Early activities focus on searching for potential socio-economic impact research in deep technology, developing a business case, market analysis, and strategy for problem-solution fit; and then moving into a build-measure-learn activity with an authentic learning feedback loop. In the next step, appropriate exploitation methods are decided using weight factor analysis, development of intellectual property strategy, completion of university technology transfer process and participation in fund raising.
Research methodology
The research method is applicable-developmental in terms of purpose; exploratory in terms of the nature; and qualitative in terms of the method of implementation, and a meta-composite method. The statistical population of the research includes all sources related to the development of new indigenous products during the years 2000 to 2023, totaling 225 sources. For this purpose, by systematically reviewing the subject literature, articles indexed in WOS, SCOPUS, Science Direct and Google Scholar were collected, and 143 articles were selected based on the abstract; then 75 sources were selected based on the content, and finally 67 sources were selected through checking the author information sources as the final sources of analysis and synthesis of the selected findings.
Research findings
The selected sources were analyzed using maxqda 2020 software, resulting in 104 primary codes. Finally, the findings of metacombination led to the identification of 15 categories in the localization of new product development research.
Conclusion
The current research was carried out with the aim of using the metacombination approach in order to design the native model of new product development. The results of this research correspond with the results of Alizadeh et al, (2023), Kruachottikul et al, (2023), Askarifar et al, (2022), Vidor et al, (2022), Adomako (2021), Tajik (2021), Qiao et al, (2019), Altuntas et al, (2019), Zedtwitz et al, (2018), Cuervo-Cazurra et al, (2017), and Silinevica et al, (2017). Askarifar et al, (2022) showed that innovation in production technology, products, work processes and sustainable and green production have the highest priority in the innovative needs of these cooperatives. Also, the stages of commercial production, research, and marketing are the most important in the research and development process; which sponsors, suppliers and customers in the commercial production phase;, research units including universities, research and development centers and research institutes in the research phase; and customers in the marketing stage are more important.
According to these results, it is suggested that organizations not only need to combine product features and strengthen production capabilities to develop new product research, but a wide range of responsibilities and considerations should be anticipated in their research and development stage. In fact, organizations should consider local issues related to service capabilities, financial solutions, performance and sales development, marketability, and distribution channels for current and future customers. Also, organizations can consider the exchange and sharing of experience and knowledge among employees in local research and development activities in order to increase the performance level through various sources, including market research, collaborative research, and expert associations. Also, focusing research and development activities on existing assets and designing strategic plans based on the amount of assets should be considered. In the end, culture creating is suggested in order to create the willingness of managers and shareholders to implement and develop a new product.

Abstract Abstract The purpose of the current research is to find a model of the quality of tax audit based on the acceptance of legal taxpayers in business. According to its purpose, the research method is applicable; and in terms of implementation, it is qualitative; and has an inductive and comparative approach and a survey strategy. The statistical population of the research consists of 12 financial managers chosen for the sample selection by non-probability judgmental (targeted) sampling method, and the sampling process continued until theoretical saturation was reached. Data collection is done through semi-structured interviews. Data analysis was done using the theme analysis method and paradigm model, through codings and MAXQDA20 software. The findings of the research show the effectiveness of seven dimensions: causative factors including legal issues, taxpayers' issues, issues related to the case, and organizational issues; central factors including acceptance of legal taxpayers; intervening factors including conditions of legal taxpayers, performance of beneficiary organizations, cultural conditions, and infrastructures; background factors including organizational issues, skills of agents, and audit system; consequential factors including maintaining interests, improving attitudes, and increasing income. Extended Abstract Introduction In today's world, tax audit and acceptance of legal taxpayers can face various challenges and issues. This depends on various factors such as tax laws and regulations, audit criteria, tax technology and the role and influence of legal taxpayers in the economy and audit. Changes in tax laws and regulations have had a great impact on tax audits (Shim et al. 2024). Changes in laws may lead to changes in the goals of legal taxpayers, which require new tax adjustments that the auditor must review. Tax audit criteria have a great impact on audit quality (Brezina et al, 2022). The auditor must be sure that he has followed all the auditing principles and standards in order to guarantee the validity and accuracy of taxpayer's financial reports. The use of technology in tax auditing can help improve the quality and efficiency of this process and tax tools based on artificial intelligence and data analysis to obtain more information about the taxes of legal taxpayers and make a more accurate assessment (Asnawi, 2016). The role and influence of legal taxpayers in economics and auditing is very important. Auditors should examine the effects of legal taxpayers on their financial structure and tax performance in order to ensure that the financial reports of legal taxpayers are accurate and reliable (Hofmann et al, 2008). The problems of tax audit quality are of its basic issues; the acceptance of legal taxpayers. When a tax auditor accepts a company or organization as a legal taxpayer, he may face problems. The first problem that may arise is the conflict of interest. The auditor may be involved in a conflict of interest between the taxpayer's tax objectives and his audit duties (Francis, 2004). This factor leads to a decrease in the quality of the audit and public trust in the audit report. The inefficiency in conducting the audit is possible to be due to conflict of interests or other conditions, thus the auditor may not be able to conduct a detailed and efficient audit and correctly identify tax deficiencies or related laws (Vierra Gracia Dharmawan, 2019). Therefore, in this research, we are looking for an answer to this question: what is the pattern of tax audit quality based on the acceptance of legal taxpayers in business? Theoretical Framework Tax audit Tax audit is an important audit process carried out by professional auditors. The main purpose of this type of audit is to evaluate and confirm the correctness of accounts, financial reports and tax related documents. Tax audit includes the detailed examination of tax documents, tax calculations, compliance with tax laws and regulations and their strict application in order to ensure correct and legal compliance with tax regulations. In tax audit, auditors must have sufficient expertise and experience in the field of taxation to be able to make accurate and correct assessments (Modugu & Anyaduba, 2014). Tax audit quality Tax audit is an audit process whose purpose is to evaluate and verify the correctness of accounts and financial reports related to tax. This assessment includes the review and assessment of tax documents, tax calculations, application of tax regulations and their compliance with relevant tax laws and regulations. The quality of tax audit is very important, because mistakes or defects in tax audit may lead to payment of additional tax or tax penalties (Nugrahanto & Alhadi, 2021). Legal taxpayers Legal taxpayers refer to legal entities that pay VAT for the products and services they purchase. These persons may be producers, suppliers, retailers or other legal entities involved in the process of production and distribution of products and services (Rostami, 2008). The tax audit quality based on the legal taxpayers' acceptance The quality of tax audit based on the acceptance of legal taxpayers means improving the performance and efficiency of the tax audit performed by auditors. This approach means that auditors should carefully examine their legal taxpayers and ensure that their financial and tax information is correct and complete (Nugrahanto & Alhadi, 2021). Delbari Ragheb & Ismailzadeh (2023) conducted a research called the independent audit quality model with an emphasis on meeting the needs of stakeholders. They showed that the multifaceted research model includes four common components and three classifications; the components of the research model have an interactive relationship with each other; this relationship creates a situation where each component of the model is placed in the conditions of influence and effectiveness with respect to the other component; this model while confirming the ethical theory of auditing, shows the view and mental image of the interviewees of the research on the quality of independent auditing with emphasis on the satisfaction of the needs of the beneficiaries. Jamshidi et al, (2023) investigated the explanation and validation of effective factors in the tax audit quality improvement model. The findings of the research showed that the causal factors affecting the improvement of the tax audit quality model have a positive and significant effect on the central phenomenon categories affecting the improvement of the tax audit quality model. Also, the findings showed that the categories of central phenomenon, background factors and intervening factors affecting the improvement of the tax audit quality model have a positive and significant effect on the strategic factors affecting the improvement of the tax audit quality model. Also, the findings showed that strategic factors have a positive and significant effect on the results. Research methodology The research method is applicable in terms of purpose, qualitative in terms of implementation, and has an inductive and comparative approach and a survey strategy. The statistical population of the research consists of 12 financial managers chosen for the sample selection by non-probability judgmental (targeted) sampling method, and the sampling process continued until theoretical saturation was reached. Data collection is done through semi-structured interviews. Data analysis was done using the theme analysis method and paradigm model, through codings and MAXQDA20 software. Research findings The findings of the research show the effectiveness of seven dimensions: causative factors including legal issues, taxpayers' issues, issues related to the case, and organizational issues; central factors including acceptance of legal taxpayers; intervening factors including conditions of legal taxpayers, performance of beneficiary organizations, cultural conditions, and infrastructures; background factors including organizational issues, skills of agents, and audit system; consequential factors including maintaining interests, improving attitudes, and increasing income. Conclusion The current research was conducted with the aim of modeling the quality of tax audits based on the acceptance of legal taxpayers in business. The results of this research are in agreement with the results of Kai et al, (2023), Seckler et al, (2023), Delbari Ragheb & Ismailzadeh (2023), Hassanjani Khoshkroudi et al, (2023), Najibzadeh & Mirbagheri Heer (2023), Jamshidi et al, (2023), Ahmadi & Azmoun (2023), Dast Akhiz & Asadi (2023), and Ghashghai & Khaligh (2022). Jamshidi et al, (2023) investigated the explanation and validation of effective factors in the tax audit quality improvement model. The findings of the research showed that the causal factors affecting the improvement of the tax audit quality model have a positive and significant effect on the central phenomenon categories affecting the improvement of the tax audit quality model. Also, the findings showed that the categories of central phenomenon, background factors and intervening factors affecting the improvement of the tax audit quality model have a positive and significant effect on the strategic factors affecting the improvement of the tax audit quality model. Also, the findings showed that strategic factors have a positive and significant effect on the results. According to the results of this research, the following suggestions are presented: The quality of tax audit based on the acceptance of legal taxpayers in business is very important. Considering the legal issues, the skills of the agents, and the audit system, this issue plays a very important role in the performance of the beneficiary organizations. The conditions of legal taxpayers and the online system also play an important role in this matter. In order to improve the attitude and increase income, it is necessary for the beneficiary organizations to improve the tax audit system based on the acceptance of legal taxpayers. This preserves interests and improves public attitudes towards organizations.

Abstract The purpose of this research is to present a model based on social media and networks in the management of intelligent electricity consumption. According to its purpose, the research method is applicable, and quantitative in terms of implementation, exploratory in terms of nature, and cross-sectional in terms of time. The statistical population of the research includes 179 of all the people who were connected with the electricity company and its activities during the last week and on social networks, selected by random sampling. A standard questionnaire was used to collect data. The face and content validity of the questionnaire was confirmed through confirmatory factor analysis. Data analysis was done using SPSS and Lisrel software. The results of this research indicate the existence of six variables in two parts: antecedents (social networks), and consequences (word of mouth advertising, brand loyalty, intelligence, and social knowledge) in the field of smart consumption management. Also, the GOF index was obtained as 0.88, which shows the strong fit of the model. Extended Abstract                                           Introduction Social media is a strategic tool in the hands of resource owners to develop corporate brands, an environment that is very cost-effective with extensive communication and interaction with consumers and a small cost to introduce the product. Pages related to organizations in social media provide the possibility of two-way communication with consumers without time and place restrictions; whereas this communication has already been one-sided and from either the organization or consumers. Philip Kotler predicted that marketing had to revise its foundations to adapt to third wave societies and people (Piñeiro-Otero & Martínez-Rolán, 2016). The unprecedented growth of electricity demand compared to other countries of the world, the excessive consumption of this energy and the increase in the requirements of the country's economic productive sectors have made it inevitable to pay attention to the high increase in the determined capacity up to double the current capacity in less than a decade. Managing consumption and rationalizing the appropriate and timely use of electricity, by predicting the necessary mechanisms, is a way to provide a part of the main and necessary future needs for electricity. Conducting educational and promotional activities in the field of electricity consumption management is one of the most important mechanisms for creating an optimal culture of electricity and energy consumption using social media (Taghikhani & Mandegar Nik, 2019). Therefore, in this research, we are looking for an answer to this question: what is the model based on social media and networks in the management of intelligent electricity consumption? Theoretical Framework Social media Social media provides significant opportunities for marketers to reach consumers in social communities to create more intimate relationships. In social media, the power of consumers' online content about the brand is very powerful (Laroche et al, 2013). Kim & Ko (2012) believe that social media marketing measures include 5 dimensions: entertainment, engagement, trendiness, customization, and word-of-mouth marketing. Consumption management The energy sector is one of the most important components of the technical and economic infrastructure of society, and the continuation of activities in the production and service sectors and the improvement of people's living standards require the provision of various forms of energy in sufficient quantity. With economic development and progress, the importance of energy increases increasingly, and the household and commercial sectors are among the main sectors that consume energy, and the increasing consumption of electrical energy by them and spending large amounts of money to build new power plants doubles the importance of optimizing energy consumption and the need to manage it. Consumption management is a set of methods and strategies used to optimize energy consumption. Obviously, the term energy consumption management in its general sense includes all forms and types of energy (Zanganeh & Moghimian, 2015). Asgharzadeh et al, (2023) investigated the use of social media influencers in the behavior of consumers in the luxury cosmetics industry. The results showed that a total of 11 factors and 93 components extracted and identified in social media marketing. Identified factors include: causal conditions (changes in the way of marketing, technological changes, people's biological changes), central phenomenon (the process of using social media influencers), background and platform factors (characteristics of social media influencers, brand characteristics), intervening factors (government factors, social insight of social media), strategic factor (using different marketing strategies, measuring the success of influencers' advertisements), and consequence (advertising effectiveness). Ebrahimi et al, (2020) investigated a two-step method for energy management in smart microgrids with the approach of improving the level of social welfare and the effect of demand side management. The simulations were done on the smart grid including three home, commercial, and industrial microgrids that have different types of controllable loads. The results indicate that the proposed program reduces the peak load, reduces the subscriber's bill, saves production costs, helps balance supply and demand, and improves the level of social welfare from the user's point of view. Research methodology The research method is applicable in terms of its purpose, and quantitative in terms of implementation, exploratory in terms of nature, and cross-sectional in terms of time. The statistical population of the research includes 179 of all the people who were connected with the electricity company and its activities during the last week and on social networks, selected by random sampling. A standard questionnaire was used to collect data. The face and content validity of the questionnaire was confirmed through confirmatory factor analysis.   Research findings Data analysis was done using SPSS and Lisrel software. The results of this research indicate the existence of six variables in two parts: antecedents (social networks), and consequences (word of mouth advertising, brand loyalty, intelligence, and social knowledge) in the field of smart consumption management. Also, the GOF index was obtained as 0.88, which shows the strong fit of the model.   Conclusion The current research was conducted with the aim of designing and presenting a model based on social media and networks in the management of intelligent electricity consumption. The results of this research are in agreement with the results of Sadraee et al, (2024), Mirza et al, (2023), Tan et al, (2023), Varma et al, (2022), Khaled Mohammad et al, (2023), Khosravani & Bahman (2023), Khazaei et al, (2022), Chizari et al, (2022), Morovat & Nazari zadh (2022), Barrio Oton (2021), Kou et al, (2021), Pazhoheshfar & Biabani (2021), Hammerschlag et al, (2020), Asgharzadeh et al, (2023), Saba et al, (2022), Yazdani Kachuei et al, (2022), Zanganeh & Moghimian (2015), Ebrahimi et al, (2020), Tran & Strutton (2019), Algharabat et al, (2019), and Zanganeh & Moghimian (2015). Ebrahimi et al, (2020) showed that simulations were performed on a smart grid including three microgrids: home, commercial, and industrial, which have different types of controllable loads. The results indicate that the proposed program reduces the peak load, reduces the bills of subscribers, saves production costs, helps to balance supply and demand, and improves the level of social welfare from the point of view of the users. According to the results of the research, the following suggestions are presented: Information: media; especially digital channels, books, newspapers, and the Internet can have the strongest effects on people's behavior by stimulating their aesthetic and emotional sense. According to the results of the research; natives, villagers, students, retired people, singles, people with higher income, educated people, and families with large population should be more exposed to training. These trainings must be repeated periodically and alternately to have a proper effect and efficiency; otherwise, they will be forgotten due to lack of continuity. In this regard, the following methods can be used: Attention to the belief and emotional aspect of religiosity and religion;