Journal of value creating in Business Management

Abstract Abstract
The aim of this research was to find patterns of structural equations of digital human resources in Mellat Bank. The present research is applicable-developmental in terms of the type of objective, descriptive in terms of data collection, and quantitative in terms of the nature of the data. The data collection tool consisted of two parts: a review and exploration of research literature and upstream documents in the library section, and a researcher-made questionnaire in the field section. According to the population survey, the statistical population of Mellat Bank was approximately 20,000 people, and 377 people were selected as a sample based on the Cochran formula. Then, the questionnaire was distributed among the quantitative research sample, and after collecting statistical data, it was analyzed using PLS software. The results showed that the digital human resource management model includes causal factors (technological, environmental, human, and organizational), contextual factors (digital platform, managerial platform, and individual platform), intervening factors (cultural factors and creating new platforms), strategies (organizational and managerial), and consequences (individual, cultural and organizational); and all relationships in the model are meaningful.
Introduction
Human resource management is currently on the verge of a major transformation driven by digital technologies. Technologies such as artificial intelligence, big data, social networks, cloud computing, blockchain and etc. are transforming human resources. The combination of human resource management and digital transformation has formed a new concept called digital human resource management, which is briefly called digital human resources. Human resource management serves digital transformation and brings soft transformation capabilities to the organization. Organizational digital transformation is a journey in which an organization creates the capabilities necessary for survival and competitiveness in this era and then takes full advantage of these capabilities to maximize business value. Do not forget that digital transformation begins, first of all, with a change in our attitudes and perspectives. If you go directly to the use of technologies and tools before developing a digital mindset in your organization, especially your senior managers, you will get nowhere. Also remember this golden proposition well that digital transformation is business transformation. This insight teaches us that technology itself is not valuable to us, but becomes valuable when we can solve organizational problems with it. So digital transformation is a pragmatic and value-oriented concept, not a fashionable topic that is only for show (Gheidar & Shami Zanjani, 2020).
Digital human resource management is a digital transformation in human resource practices and processes through the use of electronic media, mobile, analytics, and information technology to make human resource management more efficient. In other words, digital HRM essentially performs or manages all HR work using soft technologies, applications, and the internet. Digitalization or digital transformation is something that all organizations must bring to be efficient and relevant in the future. Otherwise, they will lag behind other organizations in the market industry. Digital HRM transforms traditional HR processes using new technologies. This approach not only increases efficiency and speed of work, but also enables more accurate and evidence-based decision-making by collecting and analyzing employee data. As a result, organizations can improve employee performance, attract and retain top talent, and ultimately achieve sustainable competitive advantage. In recent years, Bank Mellat has moved from the employee management model to the digital human capital management paradigm with a transformational approach. The lack of a comprehensive digital thinking model is noticeable, and this digital thinking, model, and paradigm have not yet dominated the bank. Therefore, there is a need to design a model that replaces the digital transformation thinking in the field of human resources with the idea of ​​becoming electronic. Considering this digital gap in many activities of the medical system organization, the lack of the necessary ability of employees to digitize activities, and the lack of providing the necessary training and skills in the field of digital and information technology; implementing this plan seemed necessary to solve these problems, and this research tries to provide the right information and solutions to solve these problems and advance the activities of Bank Mellat in a better and faster way. For this purpose, this research tries to present a digital model of human resources management in the country's banking network in line with this necessity and answer the question: What is the patterning of the structural equations of digital human resources in Bank Mellat?
Theoretical Literature
Digital Human Resource Management
Concepts such as “digitalization”, “digital transformation” or “digital disruption” are currently among the most prominent research topics. In general, such concepts indicate the increasing use of technology and the related fundamental changes in various areas of business and society, which is also true (Martins, 2022). Digital human resource management is a mindset that continuously provides digital technologies for greater employee productivity and a better work experience (Ghader & Shami Zanjani, 2020). Digital human resource management is also considered as a set of knowledge, rules and best practices that lead to effective human resource management. Weermans and van Veldhoven define digital human resource management as “the administrative support of the human resource function in organizations by using Internet technology”. But they also emphasize the importance of understanding that the introduction of electronic human resource management may lead to changes in the content and positioning of the human resources role. Adopting web-based technologies for human resource functions involves a combination of two components: the use of electronic media and the active participation of individuals in this process (Voermans & Van Veldhoven, 2007).
Research Background
Orhan & Kurnaz (2025) conducted a study with the aim of conducting a bibliometric analysis of the keyword network, numerical distribution per year, citation network of highly cited publications, most active researchers, and most active journals; countries and institutions of published studies. Human resource management education has been in the WOS database between 1990 and May 1, 2024. In addition, the objectives of the studies examined in the study are analyzed in order to identify the research trend in the field of artificial intelligence in human resource management and the remaining gaps in the research field. In the study, the criterion sampling method was selected as one of the purposive sampling methods. This study is a descriptive content analysis using a qualitative research method. The R programming language package program of "biblioshiny" was used in the analysis of the collected data. For the primary purpose of the study, MAXQDA 2020 was also used in the second stage and analyzed in 16 sections.
Abdollahzadeh Namini et. al., (2024) conducted a study with the aim of designing a behavioral model of managers in the digital age with a grounded theory approach. Data analysis and model design were carried out in three stages of open, axial and selective coding. The findings indicate that the causal conditions include human factors, environmental factors, and organizational factors; the main phenomenon of managers' behavior includes communication and interactions, trust, decision-making under uncertainty, personality traits, and digital temperament; the background conditions include digital cognition and understanding, digital education and culture, digital experience and talent and skill management, digital forward-looking and strategic thinking, change management, and digital leadership capabilities; the intervening conditions include digital mindset and attitude, manager intelligence, manager values, innovation, and the nature of business and industry; the strategies and mechanisms include innovation and learning strategy, digital retention strategy, digital mix and focus, digital participation strategy, and digital leadership and governance strategy; and the consequences include consequences of individual dimensions and organizational dimensions.
Abidi et. al., (2024) conducted a study aimed at identifying and evaluating the components of human resource competence in the era of digital transformation. The results in the qualitative section showed that the competence of digital managers includes 7 components: individual factors, organizational factors, culture of change, digital attitude, communication factors, leadership and management, and technical and specialized factors. The results in the quantitative section showed that there is a significant correlation between all components. Also, among the components, the component of culture and change management was received first priority. The results also showed that the research model has the necessary validity.
Research Methodology
The present research is applicable-developmental in terms of the type of objective, descriptive in terms of data collection, and quantitative in terms of the nature of the data. The data collection tool consisted of two parts: a review and exploration of research literature and upstream documents in the library section, and a researcher-made questionnaire in the field section. According to the population survey, the statistical population of Mellat Bank was approximately 20,000 people, and 377 people were selected as a sample based on the Cochran formula. Then, the questionnaire was distributed among the quantitative research sample of the study, and after collecting statistical data, it was analyzed using PLS software.
Research findings
Several criteria are used to examine the fit of the structural model of the research; the first and most basic criterion being the t-significance coefficients. The structural model fit using t-coefficients is such that these coefficients must be greater than 1.96 in order to confirm their significance at a 95% confidence level. The results of the significance of the coefficients are reported based on the t-statistic value; so that if the t-statistic value is greater than 1.96, it can be concluded with 95% confidence that the independent variable has an effect on the dependent variable. In this section, Figures 1 and 2 are examined and the overall research model is fitted. The results showed that the model has a good fit and all relationships in the model are significant.
Discussion and Conclusion
The aim of this research was to find a pattern of structural equations of digital human resources in Bank Mellat. The results showed that the model had a good fit and all relationships in the model were meaningful. The research findings also show that the digital human resources management model includes several key factors that together help improve and develop digital human resources management systems. These include causal factors (technological, environmental, human and organizational), contextual factors (digital platform, managerial platform, individual platform), intervening factors (cultural factors and creating new platforms), strategies (organizational and managerial), and consequences (individual, cultural and organizational). These findings are consistent with the results of Tijan et al, (2021 and Vrontis et al, (2021). In general, the digital human resource management model presented in this study shows that in order to achieve success in human resource management, attention should be paid to all causal, contextual, and intervening factors, as well as strategies and consequences. This model can help organizations improve their human resource management systems by considering all these factors and achieve their organizational goals. Finally, it is suggested that to adapt to the digital workplace, Bank Mellat needs to provide appropriate strategies and processes to create a suitable work environment for implementing digital human resources, including creating a balance between remote and in-person work, developing employees' digital skills, and encouraging collaboration and knowledge sharing. Technological facilities for the digitization of human resources should be provided to use employees' capabilities more effectively.

Abstract Abstract The aim of this research is to present a management dashboard framework model based on human resource productivity. The present research is applicable in terms of its purpose, and exploratory in terms of its data analysis process. The statistical population includes managers, vice presidents, supervisors, and heads of MAPNA Company, determined by a simple non-random method and the Cochran formula, with a sample size of 267 people; and the data collection tool is a researcher-made questionnaire validated through expert opinions and reliable with a Cronbach's alpha of 0.78; and structural equations were used to analyze the data. SPSS and PLS statistical software were used to analyze the data. The results showed that individual factors affect organizational factors with a coefficient of (0.405) and a t value of (4.051), organizational factors affect managerial factors with a coefficient of (0.233) and a t value of (3.789), commitment affects managerial factors with a coefficient of (0.085) and a t value of (2.298), motivation and satisfaction affect managerial factors with a coefficient of (0.234) and a t value of (4.877), and managerial factors affect human resource productivity with a coefficient of (0.449) and a t value of (4.305); and the calculated GOF value is equal to 0.65, which indicates a strong fit of the model. Introduction An organization is a complex ecosystem of services, customers, personnel, equipment, data, and information in which it is produced. In the past, organizational management focused on financial management indicators, but today, integration between organizational intelligence (experts), business intelligence (data types), and competitive intelligence (constant communication with internal and external customers) can be achieved through proper management. This integration provides an opportunity for the organization to have a view of real performance against strategic goals and change in the innovative organization. Access to strategic and timely information is essential for making correct and critical decisions to achieve this (Bach et al, 2019). To exchange such information and management priorities between different levels of operations using intelligent tools, dashboards can be very valuable and effective. Management dashboards are new software systems that help organizations enrich their goals using information and their analysis (Hashemi et al, 2017). Dashboards allow managers to define, monitor, and analyze key performance indicators to align goals and activities, visualize all organizational activities, and create a common display environment between goals and activities for effective and efficient decision-making (Nouri & Motadel, 2022). Dashboards help managers identify trends, patterns, and visual anomalies in the business, which is important for visual information design. Several different goals are expected from dashboards, including adaptability and consistency, planning and control, and communication (Amin et al, 2022). Dashboards are expected to improve decision-making by enhancing cognition and investing in human cognitive abilities. Hence, interest in dashboards has recently increased, as evidenced by the expansion and increase in dashboard solution providers in the market (Vergo, 2022). Considering the above, the main research question is: What is the HRM dashboard framework model? Theoretical framework Organizational dashboard Organizational dashboard is a tool rich in indicators, reports, and charts that operate dynamically so that managers can observe the organization's performance at any time (Dadseresht et al, 2020). Dashboards are business tools and include a set of performance indicators, key performance indicators, and other business-related information. Key performance indicators basically indicate the degree of success of the business in achieving the organization's strategic goals and are therefore subject to attention and review (Faramaezi et al, 2014). Productivity Productivity is the effective and efficient use of inputs and resources to produce or provide outputs. Inputs and inputs are resources such as energy, raw materials, capital, and labor used to create outputs or outputs, which are goods produced and services provided by an organization; in other words, productivity is obtaining the maximum possible profit by utilizing and optimally using labor, human power, talent, and skills, land, machinery, money, equipment, time, space, etc. in order to improve well-being (Torani & Aghaei, 2019). Barmaki et al, (2024) examined the factors affecting the design of the management dashboard framework with an emphasis on the components of human resource productivity. The research findings showed that after collecting data, conducting interviews, and conducting the Delphi method; the final model was classified into 4 main components, 15 dimensions, and 53 indicators. Among them, group dynamics and team spirit, motivations for success and talent assessment and completion of talent banks from employees, documentation and continuity in learning, creating motivation and success among employees with a weighted average of 4.9 are the most important factors identified. Mohmedi et al, (2024) studied the presentation of an organizational agility model in order to improve human resource productivity. The results in the qualitative section showed that there are 7 components and 52 indicators in the model. The components include 1- Causal factors (human and organizational factors); 2- Central phenomenon (organizational agility); 3- Strategies (agility strategy); 4- Context and facilitator (agility drivers); 5- Obstacles (human resource management challenges); and 6- Consequences (human resource productivity). The results in the quantitative section showed that human and organizational factors affect organizational agility and thereby improve the level of the organization's agility strategy and, as a result, employee productivity. The results also showed that agility drivers and challenges in human resource management affect productivity through agility strategy. Research Methodology The present research is applicable in terms of its purpose, and exploratory in terms of its data analysis process. The statistical population includes managers, vice presidents, supervisors, and heads of MAPNA Company, determined by a simple non-random method and the Cochran formula, with a sample size of 267 people; and the data collection tool is a researcher-made questionnaire validated through expert opinions and reliable with a Cronbach's alpha of 0.78; and structural equations were used to analyze the data. Research Findings SPSS and PLS statistical software were used to analyze the data. The results showed that individual factors affect organizational factors with a coefficient of (0.405) and a t value of (4.051), organizational factors affect managerial factors with a coefficient of (0.233) and a t value of (3.789), commitment affects managerial factors with a coefficient of (0.085) and a t value of (2.298), motivation and satisfaction affect managerial factors with a coefficient of (0.234) and a t value of (4.877), and managerial factors affect human resource productivity with a coefficient of (0.449) and a t value of (4.305); and the calculated GOF value is equal to 0.65, which indicates a strong fit of the model. Conclusion The present study was conducted with the aim of presenting a management dashboard framework model based on human resource productivity. The results of this study are consistent with the results of Barmaki et al, (2024), Mohmedi et al, (2024), Salgado et al, (2022), Nouri & Motadel (2022), Abbasi (2021), Vázquez-Ingelmo et al, (2020), Bach et al, (2019), Munthe et al, (2019), Hashemi et al, (2019), and Hashemi et al, (2018). Vázquez-Ingelmo et al, (2020) showed that these eight criteria: 1. Planning for human resources, 2. Organizing human resources, 3. Hiring human resources, 4. Human resources salaries and rewards, 5. Human resources safety and health, 6. Personal characteristics of the HR manager, 7. Management skills of the HR manager, and 8. Personal abilities of the HR manager are introduced as the most effective factors on decision-making processes in learning ecosystems. According to the results of the research, the following suggestion was made: In career development, by eliminating the slowness of repetitive tasks and operations, an attempt is made to give more variety to the job. Personal or career development is an ongoing process of assessing the educational needs of each individual and planning to meet these needs. This process helps employees to reflect on their knowledge, performance or success; and plan their personal and educational progress.

Abstract Abstract
The aim of the present study is to identify the dimensions of the knowledge management model based on the Asian Productivity Organization Model in Fars Province Water and Wastewater Company with a thematic analysis approach. This study has a mixed approach that is developmental-applied 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 were confirmed with a high percentage. The statistical population of this study included 17 university professors, experts in the field of knowledge management, and senior managers of the Water and Wastewater Company, who were selected through purposive sampling; in this qualitative study, NVIVO version 11 software was used to extract and analyze the codes related to the interviews with experts, and SPSS version 26 software was used in the quantitative part. The results of open coding of the collected qualitative data led to the extraction of 92 initial codes, 30 basic themes, and 10 organizing themes: knowledge-based leadership of the organization, knowledge-based human resources of the organization, expansion and promotion of knowledge culture, leadership of the organization's knowledge infrastructure, developmental orientation to knowledge processes, organization of new knowledge, belief in innovation in the organization, capacity building in the organization, improvement of efficiency and productivity in the organization, and improvement of the organization's quality; of which 79 codes related to the knowledge management model based on the Asian Productivity Organization Model in the Fars Province Water and Wastewater Company were approved by experts in the fuzzy Delphi process.
Introduction
Postponing the implementation of knowledge management in the structural area causes a loss of national capital and increases costs in various sectors. Since documentation plays a significant role in knowledge management in carrying out operations, it can prevent the waste of national capital in this important and influential area in the country, and this makes the successful implementation of knowledge management in company activities essential (Damavandi & Khajouei, 2024). The latest effort to establish the knowledge management process in the country's executive agencies is the notification of the Knowledge Management Regulation of Executive Agencies by the Administrative and Employment Organization of the country, which has obliged all executive agencies to establish a knowledge management system in the shortest possible time. The Knowledge Management Regulations and Guidelines in the country's executive agencies emphasize that every person has a set of experiences, knowledge, and intelligence in the field of their job that may not be recorded anywhere and remain hidden, and this guideline has been prepared to access such knowledge and experiences. According to this guideline, knowledge is a set of learnings and experiences acquired objectively and implicitly related to work, such as ideas and creativity, skills, knowledge documentation, problem-solving methods, content of specialized and expert meetings, and project criticism, whose management should be emphasized (Garai, 2022). Due to the many benefits of implementing and implementing knowledge management in recent years, many organizations have invested in and been successful in the field of knowledge development at different levels, so that the implementation of this management system has had a great impact on the performance of these organizations (Kianto et al., 2019). This is while many organizations have also failed in this field. Therefore, the lack of proper mechanisms for evaluating and implementing knowledge management has turned this type of investment into an additional cost in the minds of managers; therefore, it is necessary for organizations to have a proper foundation before any action in the field of implementing knowledge management, to know their knowledge needs, and to use appropriate methods to meet these needs (Hu et al., 2024). For this purpose, organizations have turned to using maturity assessment models. These models are used as a basis for evaluation and comparison with the state of improvement and with the aim of adopting a conscious approach to increasing the capabilities of certain areas in the organization, which has its own characteristics based on the basic assumptions of its developers (Paliwal et al., 2024).
For this reason, the main problem of the present study is the lack of research based on the design of a knowledge management validation model based on the Asian Productivity Organization (APO) model. The issue of the need to pay attention to knowledge management in Iran has also been considered a national priority in upstream documents and development plans of the country. This is while in upstream documents, including the strategic document of the Ministry of Energy, approved in May 2013, having knowledge-based management, efficient human resources, a comprehensive and effective structure, rich software and hardware capacities of self-reliance, acts in such a way that the country is recognized as a leader in the world in supply and demand management and equitable access for all to reliable and stable electricity, safe and sufficient water commensurate with national capacities, and sanitation services. In recent years, knowledge management has been the focus of attention of the country's Water and Wastewater Engineering Company as a strategic issue. Accordingly, steps have been taken to document the experiences of experts and to place knowledge management on the list of research priorities of this company. In this regard, Fars Province Water and Wastewater Company, as one of the subsidiaries of the Ministry of Energy, should move towards knowledge management maturity in the path of realizing the announced strategies. Accordingly, the question that this research seeks to answer is: What are the dimensions of the knowledge management model based on the Asian Productivity Organization model in Fars Province Water and Wastewater Company with a content analysis approach?
Methodology
Given that the aim of the present study is to identify the dimensions of the knowledge management model based on the Asian Productivity Organization Model in Fars Province Water and Wastewater Company with a thematic analysis approach; the research method is fundamental-applied in terms of purpose and mixed (quantitative and qualitative) in terms of data collection method, cross-sectional in terms of data collection time, and survey in terms of the nature of the research. In this study, in order to explain the dimensions of the knowledge management model based on the Asian Productivity Organization Model in Fars Province Water and Wastewater Company with a thematic analysis approach, first the codes and themes of the research variables were identified through library studies (referring to written documents such as books, magazines, etc.) and interviews with experts. Then, in order to finalize the list of dimensions and components, a survey method of experts using the fuzzy Delphi method was used.
The statistical population of the study included university professors, experts in the field of knowledge management, and senior managers of the Water and Wastewater Company; who had the information required for the study. The work experience of the experts in the field of knowledge management, the presence of experts from senior management positions in water and wastewater companies, theoretical mastery, practical experience, willingness and ability to participate in research, having at least 15 years of work experience to participate in the research interview, and the presence of university experts with relevant academic education compared to professional experts are the main characteristics of the research experts. The sample size of the research consists of 17 people and they were selected using the purposive sampling method. The measurement tools in this study were library studies, interviews, and questionnaires. The interviews were semi-structured, that is, according to the personality and behavioral requirements and the interview time, which in this study is between 30 and 60 minutes. In this study, a total of 17 experts were interviewed. From the thirteenth interview onwards, repetition was observed in the information received. This means that the research sampling reached saturation in the fourteenth interview, but for reliability, interviews continued with three other experts.
Discussion and Results
The results showed that the extracted concepts related to the knowledge management model based on the Asian Productivity Organization model in Fars Province Water and Wastewater Company included 92 primary codes, 30 basic themes, and 10 organizing themes.
Considering the views presented in the first stage and comparing it with the results of the second stage, if the difference between the definite fuzzy mean in the two stages is less than (0.1), it means that the experts have reached a consensus on the primary code in question. The results show that the experts have reached a consensus on 79 themes. On the other hand, if the average of each theme in the second stage of the survey is less than the threshold (0.7), the theme in question should be removed. In the studies conducted, the average of the five themes in the second stage, numbers 3, 8, 17, 21, and 32, was less than (0.7); therefore, the aforementioned themes were removed from the study process. Also, the results of Table 5 show that the expert group members did not reach a consensus on topics 38, 44, 51, 59, 70, 81, 85, and 90, and the level of disagreement in the first and second stages was greater than the threshold (0.1); therefore, the survey on the above topics that did not reach a conclusion in the second stage will continue in the third stage.
Conclusion
The Asian Productivity Organization’s Knowledge Management Assessment Tool is a systematic way to identify areas where an organization should focus its knowledge management initiatives, and its results can provide a good understanding of the level of readiness of organizations at the knowledge management levels. Organizations should gradually move towards higher levels in a systematic plan, namely, comprehensive development and implementation of knowledge management, continuous refinement and evaluation of knowledge management programs, and maturity and mainstreaming of knowledge management, and form a systems thinking in the company. Systems thinking gives managers a new perspective and causes the needs and connections between organizational units to increase. This makes intra-organizational problems easier to solve, and employee responsibility and commitment also increase. Also, having a systems perspective and an open learning space in organizations improves trust and responsibility among the organization’s people, and this responsibility itself can lead to increased and improved performance. 

Abstract Abstract The aim of this research is to design a data-driven human resources system deployment model using digital and intelligent tools in Tehran Blood Transfusion Organization. This research is fundamental in terms of its purpose, and mixed in terms of its implementation method (qualitative and quantitative). The statistical population in the qualitative section includes 15 academic experts and scholars, faculty members, and managers of the blood transfusion organization, selected by a purposeful and theoretical (judgmental) method. The statistical population in the quantitative section includes 700 active employees in the Tehran Blood Transfusion Organization, with a sample size of 196 people selected by a simple random method. The data collection tool in the qualitative section includes semi-structured interviews and in the quantitative section, a questionnaire. MAXQDA2020 software was utilized to analyze the findings in the qualitative section, and SPSS and SmartPLS software were utilized in the quantitative section. The results of the qualitative section showed that through axial coding, 44 initial codes were categorized into 22 axial codes that express the key and structuring concepts of the data-driven human resources system. The quantitative section analysis also confirmed that causal, contextual, intervening, and strategic factors significantly affect the establishment of the data-driven human resources system. Coordination between organizational structure, technology, and policies was proposed as a prerequisite for the success of data-driven decision-making and increasing human resources effectiveness. By presenting an integrated and data-driven model, this research highlights the role of digital and intelligent tools in improving human resources processes and strategic decision-making and can provide valuable practical and theoretical guidance for organizations on the path of digital transformation. Introduction Today, in the fast-paced and complex world of organizations, human resource management is recognized as one of the key factors for success. With the significant advances in digital technologies and artificial intelligence, this field is rapidly evolving, and organizations need data-driven management systems to remain competitive and respond to changing market needs (Okon et al., 2024). Data-driven HR refers to the accurate and targeted use of employee-related data to make management decisions based on real and analyzed information, not just experience or guesswork. This is especially important for organizations that play a vital role in the health of society, as optimal human resource management can have a direct impact on the quality of services and patient health (Conte & Siano, 2023). Therefore, the use of new technologies and the creation of a smart and data-driven system in the field of human resources have become a strategic necessity for organizations (Mujtaba, 2020). In this system, data related to various factors such as skills, job satisfaction, productivity, work history and even psychological factors of employees are collected and by analyzing them carefully, managers can gain a more comprehensive understanding of their workforce (Mateen et al., 2024). This understanding provides the basis for making strategic decisions such as optimizing human resource allocation, designing targeted training programs and predicting future workforce trends (Ajalli et al., 2023). Digital and intelligent tools include advanced human resource management software, big data analysis systems and artificial intelligence technologies such as machine learning and data mining, which enable the processing and analysis of very large volumes of data (Stankeviciute, 2024). These tools can identify hidden patterns in human resource data and predict various trends such as turnover rates, job satisfaction levels, or weaknesses in employee skills (Toghiani-Pezouh et al., 2025). In addition, smart technologies can automatically provide management suggestions and facilitate daily human resource processes. Using these tools in the Tehran Blood Transfusion Organization can increase the accuracy and speed of decision-making, reduce costs, and improve human resource productivity, while also allowing for faster response to environmental changes and organizational needs (Damnjanović et al., 2025). Conducting this research will not only help solve existing problems, but can also provide a usable and generalizable model for other similar organizations and help develop data-driven management in the field of human resources at the national level. Therefore, in line with this goal, the main question of the present study is: What is the design model for establishing a data-driven human resources system using digital and smart tools in the Tehran Blood Transfusion Organization? Theoretical Framework Establishing a Data-Driven Human Resources System Establishing a data-driven human resources system is a process in which an organization employs accurate and comprehensive data related to human resources, including performance information, skills, behaviors, and employee needs, to design, implement, and optimize human resource management processes (Rohmah et al., 2025). Khashi & Pourshahabi (2026) examined the design of a symbiotic optimization model of artificial intelligence and human capital in providing urban services to municipalities in Sistan and Baluchestan province. The findings showed that the final research model has a good fit and includes six main constructs including contextual factors, artificial intelligence components, human capital components, mediating factors, coexistence strategies, and desired outcomes. The strongest relationship in the model was observed between contextual factors and artificial intelligence components with a path coefficient of 0.98. This study presents a local model for optimizing human-AI collaboration in municipalities in underserved areas. Tizfahm Fard et al. (2026) examined the impact of digital technologies on the transformation of human resource management practices and its consequences on employee outcomes. Findings showed that causal factors including technology-driven leadership, managerial support for innovation, and a data-driven decision-making culture play a key role in facilitating human resource transformation. Contextual factors including organizational learning culture and employees’ digital literacy level provide the necessary platform for successful implementation of digital processes, while financial resource constraints, administrative rules, and employee resistance act as intervening factors. Strategies such as employee digital empowerment, cross-functional collaboration, and technological infrastructure development enhance employee productivity, satisfaction, and commitment. The study provides a comprehensive theoretical-practical framework that organizations can apply to effectively and sustainably implement human resource management practices by utilizing digital technologies. Research Methodology This research is fundamental in terms of purpose, and mixed in terms of implementation method (qualitative and quantitative). The statistical population in the qualitative section includes 15 academic experts and experts, faculty members and managers of the Blood Transfusion Organization, selected by a purposeful and theoretical (judgmental) method. The statistical population in the quantitative section includes 700 active employees in the Tehran Blood Transfusion Organization, with a sample size of 196 people selected by a simple random method. The data collection tool in the qualitative section includes semi-structured interviews and in the quantitative section, a questionnaire. Research Findings MAXQDA2020 software was applied to analyze the findings in the qualitative section and SPSS and SmartPLS software in the quantitative section. The results of the qualitative section showed that through axial coding, 44 initial codes were categorized into 22 axial codes that express the key concepts and structure of the data-driven human resources system. The quantitative analysis also confirmed that causal, contextual, intervening, and strategic factors significantly affect the establishment of a data-driven human resources system. Coordination between organizational structure, technology, and policies was proposed as a prerequisite for the success of data-driven decision-making and increasing human resources effectiveness. By presenting an integrated and data-driven model, this study highlights the role of digital and smart tools in improving human resources processes and strategic decision-making and can provide valuable practical and theoretical guidance for organizations on the path of digital transformation. Conclusion The present study was conducted with the aim of designing a model for establishing a data-driven human resources system using digital and smart tools in the Tehran Blood Transfusion Organization. The results of this research are in agreement with the results of Khashi & Pourshahabi (2026), Tizfahm Fard et al. (2026), Toghiani-Pezouh et al. (2025), Mujtaba (2025), Ghosh (2025), Liu (2025), Damnjanović et al. (2025), Iyer (2025), Toghiani-Pezouh et al. (2025), Ajalli et al. (2023), Bahari & Taheri Roozbhani (2023), Yang et al. (2021), Foroutan Eghlidi et al. (2021), Seyyed Naqavi et al. (2022), Zhang et al. (2025), Niu (2024), and Kambur & Yildirim (2023). Domestic research such as Mohammadi et al. (2022) and foreign research such as Okon et al. (2024), Owusu-Berko (2025), and Mateen et al. (2024) show that data-centricity increases the accuracy and speed of decision-making, reduces human biases, improves transparency and employee trust, enhances the effectiveness of human resource management, and ultimately creates a sustainable competitive advantage for the organization. These outcomes are realized when there is complete coordination between infrastructure, organizational culture, human capabilities, and supportive policies. Research suggestions based on the results include strengthening data-driven leadership through training managers, investing in smart technologies, prioritizing areas requiring data-drivenness, developing technology infrastructure and secure networks, explaining a transparent organizational structure, creating a data-driven culture, formulating data security and privacy policies, increasing organizational flexibility, managing change and reducing employee resistance, redesigning human resources processes with a data-driven approach, developing analytical skills and digital literacy, implementing predictive and prescriptive analytics, designing key performance indicators, and observing ethical principles in the use of data.

Abstract Abstract
The present study aims to investigate the role of intelligent employee behaviors in Hormozgan Province Tax Affairs Organization. The research method is applicable in terms of its purpose, and quantitative in terms of the research implementation method. The statistical population includes all managers and experts of Hormozgan Province Tax Administration; as many as 358 people, 186 of which were selected through systematic random sampling. The research collection tool is a questionnaire consisting of 79 questions. The validity of the questionnaire (intelligent employee behavior) was calculated to be 0.923, and its reliability was calculated 0.746. SPSS and SMART PLS software were used to analyze the findings. The results show that the organizing themes of "organizational citizenship behavior", "destructive work behaviors", "planned behaviors", "strategic proactive behaviors", "political behaviors", "counterproductive behaviors", "ethical behaviors" and "desirable social behaviors" constitute the efficient model of employee behavior intelligence in the General Tax Office of Hormozgan Province. The presented results show that the organizing themes of "counterproductive behaviors", "political behaviors" and "planned behaviors" explain the largest part of the efficient model of employee behavior intelligence in the General Tax Office of Hormozgan Province with values ​​of 88, 86 and 85 percent, respectively.
Introduction
In the era of digital and knowledge-based transformations, organizations need employees who have sufficient behavioral and communication intelligence to understand and analyze issues. Organizational employees must be able to receive rich data and information from different sources and analyze them correctly. Knowledge management and databases collect a large amount of data from various sources and make it available to employees. It is the employees and managers of the organization who must be able to properly use this information and knowledge for individual and organizational goals. If organizations have capable people with sufficient knowledge and insight, as well as intelligence in behavior, their success in the competitive arena will be guaranteed (Mir Mohammad Tabar, 2024). Among the behaviors that have received special attention from human resource specialists is the intelligent behavior of employees (Sumardjo & Supriadi, 2023). Human resource behavioral intelligence is necessary to use professional information and experiences to achieve organizational goals, and employees must access the necessary knowledge and insight to be able to optimally implement the specified conditions and requirements (Ali Nisar et al, 2024). The hardware and software facilities of organizations can make a significant contribution to collecting knowledge and sharing it among employees, as well as measuring the ability of employees and helping to improve the quality of their performance. In fact, it is necessary to use these smart features to implement organizational goals and manage them properly, as well as analyze data (Babaei, 2023). It can be said that human resources with smart behavior are one of the important organizational pillars in the field of digital transformation, which is consistent with the history of human resource management and plays a prominent role in the success of employees and organizations (Abolhassan et al, 2024). Understanding the smart behavior of employees and ensuring that they have the right organizational culture is essential because it directly affects the productivity of the workforce and the overall health of organizations; and for organizations, the performance of each team member is very important, and the way they interact with customers, leaders, and other stakeholders can make or break it (Atshan et al, 2022).
Therefore, considering the above points, the researcher tries to address the main question: what is the role of smart employee behaviors in the Hormozgan Provincial Tax Affairs Organization?
Theoretical Framework
Employee Behavior Intelligence
Employee behavior intelligence is a type of desirable thinking and performance that encompasses a variety of employee behavior, including performing side tasks, voluntarily helping other employees, professional development, following organizational regulations, striving to improve the organization, maintaining a positive attitude towards the organization, and tolerating adversity in the organization's environment (Faeq, 2022). Employee behavior intelligence is the knowledge and insight of employees to apply data, information, and professional experiences to achieve organizational goals. In this definition, in addition to knowledge, deep insight is needed to correctly apply knowledge in organizational conditions and requirements (Ranjit, 2022).
Masihi et al, (2024) conducted a study entitled Phenomenological Study of Counterproductive Work Behaviors with Emphasis on the Lived Experience of Technologist Petrochemical Employees. The results of this study showed that presenting a model with 6 main dimensions (individual counterproductive behavior, occupational counterproductive behavior, political counterproductive behavior, organizational counterproductive behavior, interpersonal counterproductive behavior, and self-interested counterproductive behavior) for counterproductive behaviors resulted.
Dehghani Zadeh et al, (2023) conducted a study entitled The Effect of Vision-Based Leadership on Employee Creative Behavior Considering the Role of Organizational Inertia and Extra-Role Behaviors of University Employees. The results of this study showed that vision-based leadership can find numerous innovative techniques to deal with organizational stagnation by predicting future threats and opportunities. When the vision transfers its knowledge and ideas to its employees and employees also share their knowledge, it will foster employee creativity and reduce organizational inertia. Vision-based leadership also reduces inertia and increases creative behavior in employees by creating organizational citizenship behavior in employees.
Research Methodology
The research method is applicable in terms of its purpose, and quantitative in terms of the research implementation method. The statistical population includes all managers and experts of Hormozgan Province Tax Administration; as many as 358 people, 186 of which were selected through systematic random sampling. The research collection tool is a questionnaire consisting of 79 questions. The validity of the questionnaire (intelligent employee behavior) was calculated to be 0.923, and its reliability was calculated 0.746.
Research findings
SPSS and SMART PLS software were used to analyze the findings. The results show that the organizing themes of "organizational citizenship behavior", "destructive work behaviors", "planned behaviors", "strategic proactive behaviors", "political behaviors", "counterproductive behaviors", "ethical behaviors" and "desirable social behaviors" constitute the efficient model of employee behavior intelligence in the General Tax Office of Hormozgan Province. The presented results show that the organizing themes of "counterproductive behaviors", "political behaviors" and "planned behaviors" explain the largest part of the efficient model of employee behavior intelligence in the General Tax Office of Hormozgan Province with values ​​of 88, 86 and 85 percent, respectively.
Conclusion
The present study was conducted with the aim of the role of employee intelligent behaviors in the Hormozgan Provincial Tax Administration. The results of this finding are consistent with the results of Masihi et al, (2024), Dehghani Zadeh et al, (2023), soleimani & Danesh Shahraki (2024), Ghasemi-Aghdami et al, (2024), Rashidi Fard & Mahmoudi (2024), Momeni & Vaezi (2022), and Attari & Zakaryaei (2023). Attari & Zakaryaei (2023) showed that the development and expansion of organizational justice, organizational culture, and commitment in educational organizations in all its dimensions can provide the basis for the emergence of ethical behaviors of organizational citizens and increase the likelihood of such behaviors.
Considering the results, the following suggestions are presented:

Honesty in speech and behavior should be strengthened, especially among managers. The debt theme was usually seen through the feeling that the individual, rightly or wrongly, does not consider his/her receipts from the organization to be fair and just, or in other cases, has a debt personality regardless of the receipts.
In recruiting individuals, the organization should carry out the required behavioral studies of applicants and recruit employees with fewer actual and potential harms.

Abstract Abstract The present research has been conducted in order to provide a consolidated model of employee performance empowerment based on a comprehensive tax plan in the country's tax affairs organization. The lack of a systematic conceptual model of empowering the performance of employees is one of the challenges faced by managers of public sector organizations, and the tax affairs organization is no exception. The research design is mixed-exploratory and qualitative-quantitative; the interviewees included 20 experts from the Tax Affairs Organization, selected by purposive sampling method and in accordance with the principle of theoretical saturation. At the first step of the research (qualitative stage) and through in-depth semi-structured interviews and based on the theme analysis approach, relevant themes were identified (including 738 propositions, 159 basic concepts, 28 organizing themes, and 6 overarching themes). The second research (quantitative stage) was also drawn respectively based on the combined method of Fuzzy DEMATEL-structural-interpretive modeling (ISM-FUZZY DEMATEL), cause-effect diagram, and integrated model of employee performance empowerment in the form of structural-interpretive modeling graph of the research and the influence and dependence matrix of the main themes of the research based on the MICMAC analysis, and the analysis of the results of the meta-fuzzy showed that the factors "employee performance empowerment interventionists", "employee performance empowerment platforms", and "comprehensive tax plan" are respectively the most influential factors; and "employee performance", "strategies", and "employee empowerment", respectively, are considered as the most influential factors of this research, and these results are in line with the levels mentioned in the ISM interaction network and also the output of the Mik-Mac software analysis. Introduction Empowerment is not just giving power to employees, but it also makes employees improve their performance by acquiring knowledge, skills and motivation (Askaroghli & Abedi, 2012). [On the other hand], the activity environment of government and private organizations has undergone great changes in the last decade. This environment has changed from a static and motionless environment to a highly variable and dynamic environment (Shafaei et al., 2024). [Therefore], organizations today consider information technology as a tool to improve the performance of their people and adapt to changes (Haq-Shenas et al. 2013). Empirical research confirms that performance is directly and indirectly affected by technology (Afrawi et al., 2016) and organizations need to pay attention to information technology as a determining factor (Pourhassan.H & Rahimi, 2016) in such a way that the country's tax affairs organization is not an exception to this rule, and has based its tax activities in the form of a digital economy based on the use of electronic technologies and the comprehensive plan of the system. The country's comprehensive tax system is undoubtedly considered as one of the national mega-projects and at the same time one of the biggest projects based on information and communication technology in the history of the country, and the social effects of this project and the scope of its effects are very wide and. all people are connected with it in one way or another, in such a way that, the application of the mentioned plan in the form of the driving engine of the country's economy; in addition to achieving its extra-organizational goals (providing government revenues), is expected to include empowering and improving the performance of the employees of that organization, in the form of achieving its goals. On the other hand, although there are many theoretical sources about empowerment, the empirical work about its contribution to the performance of the organization has produced different findings; in a way that it has created a challenge for organizations that want to implement empowerment programs (Afram et al., 2022). Therefore, today management experts and senior managers of government organizations in Iran are aware of the importance and role of improving the empowerment of employees and on this basis, they are trying to identify and the ways of how to apply useful methods to strengthen its positive aspects. In general, it can be said that one of the problems faced by managers in some Iranian government organizations is the lack of a conceptual, correct and deep model of employee empowerment (Nazari et al., 2015), so that this deficiency was also evident in the country's tax affairs organization, based on the field investigations of the researchers of this research. Therefore, it was necessary to identify the capabilities of the country's tax affairs organization in the field of empowering the performance of employees (for the optimal use of the maximum capacity and potential of its human resources) on the one hand, and analyzing the relationships between these variables (through leveling the influence and effectiveness of the main themes of the research along with determining the power of influence and the degree of their dependence) with other effective factors in this field, including strategic, intervening and foundational factors on the other hand, and finally answer this basic question: is it possible to present a consolidated model of employee performance empowerment based on the implementation of a comprehensive tax plan in the country's tax affairs organization or not? Theoretical Framework  The long-term goal of empowerment is continuous improvement in the performance of the entire organization, and its short-term goal is to use the abilities of the organization's members. As a matter of fact, empowerment definitely leads to freedom of choice and more action, but these are only instrumental goals and are considered a way to achieve the real goal. The real goal is always to improve performance (Pak-niyyat & Fathizadeh, 2008). Despite this, the evidence that indicates the failure of most empowerment programs to meet the expectations of managers and employees is increasing day by day. Although many organizations have suffered losses and stagnation from the implementation of empowerment programs, empowerment is still considered a panacea that, despite being unsavory, is a cure for many of the organization's pains (Abtahi & Abesi, 2013). First of all, empowerment is a process that helps to improve the performance of employees and teams by developing and expanding their independence and ability. In other words, empowering employees is an efficient approach for human resource development on the one hand; and on the other hand, it lays the groundwork for organizational development and prosperity. From an empirical point of view, employee empowerment is a basic strategy for the development of human resources and specifically for increasing the performance of employees (Kumari & Hemalatha, 2018). In the challenge of an environment that is changing rapidly and in every moment is faced with new technologies; Capable employees feel completely comfortable. Therefore, the ability to easily accept changes by employees is very important for the performance of organizations (Ndegwa, 2015). Therefore, the presented definitions lead us to the fact that if the concept of empowerment is properly understood and connected with the idea of ​​continuous improvement in the overall performance of the organization, it will create the maximum utilization of the intellectual resources offered (Arbabian et al., 2019). Research methodology  The purpose of the research is applicable in terms of orientation, interpretive in terms of research philosophy, and its main strategy is based on a mixed approach (qualitative-quantitative) and by combining the content analysis method (in the qualitative phase) with structural-interpretive modeling methods, DEMATEL-fuzzy technique and mik-mak analysis (in the quantitative phase of this study). In both the qualitative and quantitative sections, the interviewees of this research made up of 20 experts of the Tax Affairs Organization, selected by the purposeful sampling method (and by observing the principle of theoretical saturation in the qualitative phase). As a result, the main method of data collection was semi-structured in-depth interview. The stages of conducting the research were such that in the first stage, thematic analysis method (theme) was used to analyze the qualitative data obtained from the interview. In the second stage (quantitative part of the research), an expert-based questionnaire, specifically for DEMATEL-fuzzy and structural-interpretive modeling, was distributed among the target population of this research (20 selected experts), so that the main themes of the research were connected with each other through a combined method: DEMATEL (Fuzzy) - Interpretative Structural Modeling (ISM-DEMATEL) to determine the cause-effect relationships, so that the results was presented by the formulation of the integrated model of employee empowerment and performance based on the comprehensive tax plan in the form of the ISM model of the research, and finally, the power of dependence and influence of the main themes of the research was also identified based on MICMAC analysis. Research findings  In the qualitative phase of this research, in order to identify the dimensions and components of employee performance empowerment, the thematic analysis approach of qualitative researches was used, and the findings of this phase include 738 propositions, 159 basic concepts, 28 organizational themes, and finally, there were 6 main themes. In the quantitative phase of the research, in order to determine the cause-effect relationships between the themes collected from the qualitative phase of the research, by using the combined method of DEMATEL (fuzzy) - structural-interpretive modeling (ISM-DEMATEL), the main themes of the research were related to each other. And finally, the power of dependence and influence of the mentioned themes based on the MICMAC analysis was determined so that the criteria of "Employee Performance Empowerment Platforms", "Comprehensive Tax Plan", and "Employee Performance Empowerment Intervenors" are independent: and the criterion of "employee empowerment" is of the interface type; and the rest of the criteria, namely "strategies" and "employee performance" are also of the dependent type, and finally, by means of the structural-interpretive modeling (ISM) method, the levels of influence and effectability of the factors were investigated, which showed that the research model consists of four levels: three criteria (Employee Performance Empowerment Platforms, Comprehensive Tax Plan, and Employee Performance Empowerment Intervenors as the most effective, and three other criteria namely Employee Performance, strategies, and employee empowerment are the most effective research criteria. Conclusion  The current research was conducted with the aim of presenting a consolidated model of employee performance empowerment based on a comprehensive tax plan in the country's tax affairs organization, through a mixed study. The results of the qualitative part of the research with thematic analysis approach led to themes and categories related to empowering the performance of employees, and finally, in the quantitative part of the research, the integrated model of empowering the performance of employees based on the implementation of a comprehensive tax plan was designed and engineered by distributing an expert-based questionnaire among experts, using the combined method of DEMATEL-fuzzy-interpretive structural modeling and incorporating the results of MICMAC analysis; in such a way that this method of research was consistent with the research approach used in the study of Bigdley et.al., (2022). In addition, the results of this research is almost aligned and compatible with some of the research findings of Bakhshi et al., (2018), Eskandari & dadashkarimi (2017), Busara (2016), Tondpour et al., (2019), Ardalan et al., (2016), Shariati et al., (2015), Haq-Shenas et al., (2013), Hejbar et al., (2022), as well as cultural norms and social values ​​mentioned in the research of Sharifzadeh et al., (2024).  Finally, based on the findings of this research, major policy suggestions and recommendations in the direction of re-creating and re-engineering employee performance empowering strategies based on the implementation of the comprehensive tax plan in the country's tax affairs organization are mentioned below.: - Localization of the comprehensive tax plan - Creating the maximum interaction between the stakeholders of the comprehensive tax plan based on the win-win strategy - Strengthening the technical infrastructure of the comprehensive tax plan (especially the integrated tax software) - Setting up a continuous monitoring system for the performance of managers, workers and implementers of the comprehensive tax plan

Abstract Abstract The purpose of this research is to design an entrepreneurial government model in attracting and recruiting public sector human resources (case study: Sistan and Baluchistan province). The present research is applicable in terms of purpose; and exploratory in terms of nature; and it is specifically based on structural equation modeling. The statistical population of the research is all human resource managers and experts in government organizations located in Sistan and Baluchistan province, whose number in 2020 is about 700 people, and the sample size is based on the rule proposed by Bentler and Chu (1987), based on which a total of 390 people were selected by simple random sampling. The collection tool in this research is a researcher-made questionnaire, taken from the qualitative part. In order to analyze the data, structural equation technique was used using Lisrel statistical software and Spss statistical software. The results showed that for seven hypotheses out of the total of nine formulated hypotheses based on the research model, no evidence of rejection at the 5% error level has been obtained, and it has a positive and significant effect, and also the results of the average common values ​​and the average values ​​of R Squares show that the value of GOF is equal to 0.790, which indicates the strong fit of the model. Extended Abstract                                           Introduction Human resources is the most valuable and important asset of an organization, and the individual and collective efforts of people are the result of the knowledge of thinking, creativity, and efficiency of human resource management that brings the organization closer or further away from the determined goals, and human resources management can play a key and vital role in the development of abilities and capabilities of the companies (Leroy et al, 2018); because it is almost impossible to achieve the goals of the organization without considering its human resources (Deljo et al, 2021). Therefore, the importance of human force management as the most prominent factor of competitive advantage in human resources management is effective directly in the efficiency and effectiveness of human resources (Soleimani Babadi et al, 2022). Today, entrepreneurship in the public sector has been able to improve productivity at various individual and organizational levels, which, of course, requires proper foundation. Therefore, currently, success belongs to organizations that establish a meaningful relationship between the managerial and entrepreneurial capabilities of their human and organizational resources (Kia Kojori & Ja'farian, 2012). In recent years, the strategic and potential impact of the process of recruiting and providing people has been increasingly noticed; because human capital as the main source of sustainable competitive advantage is being replaced by other forms of capital (Teimouri et al, 2018). Recruiting and finding the right people for the job is perhaps the most important topic that has been widely studied in the literature related to large and small organizations. The lack of qualified employees is not only a threat to the plans and development of the organization, but also the most important threat to the survival of an organization (Ahmadi et al, 2018). Therefore, how to select human resources in the organization is of particular importance (Farhi Bozanjani et al, 2012), and recruiting competent human resources that can perform properly towards the strategic goals of the organization is one of the most important duties of managers (Khaefelahi et al, 2014). Therefore, according to the importance and position of the subject, the main question that can be raised in this research is; What is the model of the entrepreneurial government in recruiting and selecting public sector human resources with a qualitative approach (case study: Sistan and Baluchistan Province)? Theoretical Framework Recruitment and selection of human resources The success or failure of the organization depends on how to attract and maintain its human resources. Also, choosing and employing the most qualified people in each job is considered one of the most important management issues and decisions. Recruiting and finding the right people for the job is perhaps the most important topic that has been widely studied in the literature related to large and small organizations. Although most small organizations do not have formal human resources departments, they all have recruitment and human resource policies. The lack of qualified employees is not only a threat to the plans and development of the organization, but it can also be the best threat to the survival of an organization (Ahmadi et al, 2018). Entrepreneurial government An entrepreneurial government organization means a major change in theory and practice, which by creating change and transformation in the government sector, improves the efficiency and effectiveness of government organizations. In other words, an entrepreneurial government is like a person who plans, gives, and implements new ideas in the government (Mili & Nasrullah, 2014). On the other hand, the entrepreneurial government is evaluated by change, innovation and reaching beneficial conditions and delivery of government services that complement the capital of society (Rajbar et al, 2019). A government entrepreneur is a person who undertakes the targeted activities of one or more government departments (Rajbar et al, 2019). Abidi et al, (2024) examined the purpose of the current research to identify and evaluate the components of human resource competence in the era of digital transformation. The results in the qualitative section showed that the competency of digital managers includes 7 components of individual factors, organizational factors, culture of change, digital attitude, communication factors, leadership and management, and technical and specialized factors. The results in the quantitative section showed that there is a significant correlation between all components. Also, among the components, the culture and change management component was given first priority. The results also showed that the research model has the required validity. Sarayani et al, (2024) examined the presentation of the model of recruitment and selection of public sector human resources with the entrepreneurial government approach. According to data analysis, 545 final codes were extracted through open coding and then, categorized using axial coding in the form of 121 concepts and 16 categories (contextual (environmental) factors, structural (organizational) factors, behavioral (content) factors, recruiting human resources, selecting human resources, identifying entrepreneurial opportunities in the public sector, exploiting entrepreneurial opportunities in the public sector, executive and managerial obstacles, political and legal obstacles, economic obstacles, cultural and social obstacles, combined selection with domination domestic resources in experience-based jobs, combined selection with external resources in knowledge-based jobs, individual consequences, organizational consequences, social consequences); and finally, in the selective coding stage, a process and multidimensional model is presented for the first time in the level of government organizations of Sistan and Baluchistan province. Research methodology The present research is applicable in terms of purpose; and exploratory in terms of nature; and it is specifically based on structural equation modeling. The statistical population of the research is all human resource managers and experts in government organizations located in Sistan and Baluchistan province, whose number in 2020 is about 700 people, and the sample size is based on the rule proposed by Bentler and Chu (1987), based on which a total of 390 people were selected by simple random sampling. The collection tool in this research is a researcher-made questionnaire, taken from the qualitative part. Research findings In order to analyze the data, structural equation technique was used using Lisrel statistical software and Spss statistical software. The results showed that for seven hypotheses out of the total of nine formulated hypotheses based on the research model, no evidence of rejection at the 5% error level has been obtained, and it has a positive and significant effect, and also the results of the average common values ​​and the average values ​​of R Squares show that the value of GOF is equal to 0.790, which indicates the strong fit of the model. Conclusion The current research was conducted with the aim of designing an entrepreneurial government model in attracting and recruiting public sector human resources (case study: Sistan and Baluchistan province). The results of this research are aligned with the results of Abidi et al, (2024), Sarayani et al, (2024), Gheiravani et al, (2023), Fazlali & Moazzami (2022), Munaty et al, (2022), Orakwue & Iguisi (2020), Moustaghfir et al, (2020), Hasanzade et al, (2020), Jalili et al, (2020), Noroozian et al, (2020), and Akhavan Kharazian et al, (2019). Hasanzade et al, (2020) showed that all recruitment processes in government organizations should have scientific and legal processes, so that in addition to reducing administrative corruption, employment justice is also established in the government departments of the province. According to the obtained results, the following suggestions are provided: 1- All recruitment processes in government organizations should have scientific and legal processes, so that in addition to reducing administrative corruption, employment justice is also established in the government departments of the province. 2- The content of all employment tests and interviews should include all the job requirements and content, as well as the evaluation of the entrepreneurial characteristics of the applicants, so that the predictive and concurrent validity of the measurement tools have the appropriate desirability so as to have the necessary capabilities to screen the applicants according to the entrepreneurial requirements at the level of government organizations of Sistan and Baluchistan province.

Abstract Abstract The purpose of this research is to provide a model of factors affecting smart governance in the country. The research method is applicable in terms of purpose, and mixed (qualitative-quantitative) in terms of its implementation, and descriptive-survey type in terms of data collection. The statistical population in the qualitative section includes 28 university experts familiar with the subject, who were selected in a non-probability and judgmental manner. The statistical population in the quantitative part includes all the managers and experts working in South Khorasan governorate and Birjand city governorate of planning administration equal to 420 people, and the sample number was selected using Cochran's formula of 200 people. The sampling method in this section was done in a random stratified manner. A semi-structured interview and a researcher-made questionnaire taken from the qualitative section were used to collect information. In the qualitative part, the fuzzy Delphi method was used, and the data from the interviews were coded and analyzed in the three main stages of open coding; axial coding; and selective coding, and SmartPLS 3 software was used in the quantitative part of factor analysis, and SPSS 22 software was used for analysis. The results of the research in the qualitative part showed that three categories of background factors (equipment and infrastructure, required resources, information and communication technology, statistics and intelligent information, and formation platform), content (cyber security, strategy formulation, intelligent management and intelligent planning) and Structural (smart readiness, smart architecture, and smart administration) are effective on the formation of smart governance in the country. The results of the quantitative section showed that the model is of good quality. Extended Abstract Introduction The evolution of human knowledge shows that along with the change in the nature and form of the problems facing mankind, the knowledge packages suitable for the management of such problems have also undergone evolution. One of the important human knowledge that plays an important role in the survival and health of societies is the knowledge of governance and management of public affairs. Therefore, political systems should choose their appropriate style of governance according to the social, political, economic and cultural environment governing the society (Hoseini et al, 2022). One of the most important opportunities that information technology presents to statesmen and managers is increasing accessibility, strengthening efficiency and re-engineering the architecture of the government and the possibility of making it more responsive. The use of information technology in the governance process has led to the emergence of a reality called "smart governance" which is a prerequisite for governing information societies (Mohammadi et al, 2021). Smart governance is about relationships between private, public, economic and social stakeholders and focuses on citizen participation (Lopes & Oliveira, 2017). This style of governance is based on a transparent management system that allows citizens to participate in the planning and decision-making process in terms of the development of their communities, and ensure free access to information (Penaska & Velas, 2019). Smart governance uses information and communication technology to improve democratic processes and public services (e-government), support and facilitate planning and decision-making (Camero & Alba, 2019). Based on this, the researcher of the present study intends to answer the main question: what model of effective factors is suitable for smart governance in the country? Theoretical framework Smart governance Smart governance refers to the intelligent use of information and communication technology to improve decision-making through better collaboration between different stakeholders, including government and citizens. In this case, tools based on information and communication technology, such as social media and the openness of the political space, can be factors that increase citizen interaction and support the development of new governance models for the smart government. Smart governance may also play an important role in smart city initiatives that require complex interactions between governments, citizens, and other stakeholders (Nasri & Tabarzad, 2020). Smart governance is a style of management that is formed based on the intelligent participation of citizens through information and communication technology. This new form of governance transforms citizens from passive consumers of city services to active actors who can comment on the type of services they need (Mohammadi Dehchshme & Moradi, 2021). In other words, this type of governance is based on a transparent management system. This should allow citizens to participate in the planning and decision-making process in terms of city development and ensure free access to information (Penaska & Velas, 2019). Research background Chegni & Koshtar Haranki (2022), examined "smart (knowledge-based) governance relying on the development model (functions of thinker boards)", to explain the concept of thinker board as a strategic and influential institution on the country's decision-making and policy making process and drawing and presenting a local and ecologically compatible model of governance in Iran from this strategic institution. The findings of this research showed that the Islamic Republic's thinker boards at the macro level can help to make the country's governance system smarter and knowledge-based, and in addition to the common functions; it can have functions such as the governing body, guiding and directing the country's macro policies, protection and supervision, explaining the basics, concepts and theoretical frameworks, discourse maker, observation and production of thought, strength of the internal structure of power, socialization and grounding of modern Islamic civilization, use of popular participation and mobilization in the matter of political research and decision making and consultation and problem solving. Hamghadam et al, (2022) investigated "presenting future scenarios of smart urban governance (case study: Rasht city)". The results of the analysis showed that the appropriate foundation scenarios in the field of citizenship education and raising awareness, popular participation and citizenship and private sector participation, making arrangements to increase the budget in the field of smartness, and municipal support of the smart government have the most adaptive value in the future of smart urban governance of the city of Rasht. Research methodology The current research is applicable in terms of purpose, and mixed (qualitative-quantitative) in terms of its implementation, and descriptive-survey type in terms of data collection. The statistical population in the quantitative part includes all the managers and experts working in South Khorasan Governorate and Birjand City Governorate of planning administration, which was identified as 420 people based on internal statistics. Also, the sampling method in this section was done in a random stratified manner. The number of samples was obtained using Cochran's formula considering that the number of people in the studied society was 200. The statistical population in the qualitative section includes 28 university experts familiar with the subject, who were selected in a non-probability and judgmental manner. In this research, the research strategy is of a mixed type (qualitative-quantitative) that after defining the topic and conducting preliminary exploratory and library studies and semi-structured interviews, the relevant factors and components are determined through the Delphi method, which is considered a qualitative research method, by a researcher-made questionnaire (including the answers of the five-choice Likert range and an open question to add possible new components) according to academic and professional experts familiar with the subject, And after receiving their qualitative and quantitative corrective opinions (prioritization of factors) based on the statistical methods of analysis, and finally, through three rounds of going back and forth of the fit of the model, components, and combination of factors reached the consensus of the elites. Research data collection tools are a) library studies (foreign and domestic books and publications, databases, internet sites, etc.); b) semi-structured interviews with academic experts and specialists in the field of governance and information technology; c) a questionnaire. In the qualitative part, the data obtained from the interviews were analyzed in the first stage using three stages of open, central and selective coding; and in the quantitative part, the required data were collected through a questionnaire with closed questions, and in order to analyze them, confirmatory factor analysis test was used in SmartPLS 3 software environment. Also, SPSS 22 software environment was used to analyze the data collected in the descriptive statistics section and determine Cronbach's alpha to check the reliability of the data collection tool.    Discussion and results: SPSS 22 statistical software was used for descriptive data analysis. And the structural equation test was used using SMART PLS 3 software to answer the research questions. Factor loadings are calculated by calculating the correlation value of the indicators of a structure with that structure. If this value is equal to or greater than 0.4, it confirms that the variance between the structure and its indicators is greater than the variance of the size error of that structure, and the reliability of that measurement model is acceptable. The results of the factor analysis show the desired components, since the factor loading of all the items is more than 0.4, and also the value of t statistic is more than 1.96, so the model has good validity. Conclusion: The construction of the concept of intelligent governance has played an important role in shaping the existing electronic goals in the world's information society, followed by the progress and development of different societies. Therefore, the current research was conducted with the aim of providing a model of factors affecting smart governance in the country so that by knowing smart governance and the factors affecting it, future strategies and plans can be adopted in line with the effective establishment and development of this type of governance in the country. Therefore, according to the studies conducted in this field and also, based on the analytical logic of the open system and taking into account the opinion of experts, the factors affecting smart governance were finally categorized in the form of 3 dimensions and 12 components, which in terms of prioritizing the components of the three factors, were ranked respectively; in the contextual factors section: the formation platform, equipment and infrastructure, statistics and intelligent information, information and communication technology, and required resources; in content factors section: cyber security, smart management, strategy formulation and smart planning; and in the structural factors section: smart architecture, smart administration and smart preparation. Contextual factors such as needs assessment and capacity producing, along with causal factors, provide a suitable platform for the establishment of smart governance in the country. The contextual factor of needs assessment in this research included equipment and infrastructure, required resources, information and communication technology, cyber security, statistics and intelligent information. In other words, equipment and infrastructure such as hardware, software, high-speed and secure internet, user-friendly designed websites and portals, resources such as sufficient financial and human resources, and most importantly securing this virtual space through the creation of functional ID, network security, design and the development of security laws, and finally the creation of mechanized databases in various fields and the formation of electronic statistics and information units in government organizations can help to provide a suitable platform for the establishment of smart governance in the country as effectively as possible.

Abstract The purpose of the current research is to design an electronic human resource management model based on knowledge creation in knowledge-based companies. The research method is qualitative, and applicable in terms of purpose, and basic research kind. To collect and analyze the data, the foundation's data theory research strategy was used. The statistical population of the research includes 12 managers and experts in the field of electronic human resources management in knowledge-based companies who were selected through theoretical sampling. The data collection tool is a semi-structured interview. Open, central and selective coding was used for data analysis, and MAXQDA 10 software was used to code the interviews. The results indicated that the electronic human resource management model based on knowledge creation in knowledge-based companies includes 10 dimensions (structural factors, environmental factors, cultural factors, strategy factors, organizational factors, technology factors, electronic planning, electronic recruitment, electronic training and electronic performance) and 38 components that were placed in the paradigm model of research in the form of causal, contextual, interventional conditions, strategies and consequences.
Extended Abstract
Introduction
The main purpose of establishing knowledge-based companies is to obtain scientific achievements (Damavandian and Peyman, 2022). Knowledge in these companies has become very important, both quantitatively and qualitatively; and electronic tools are used to promote economic incentives (Jebali & Meschitti, 2020). Knowledge creation includes social and cooperative mechanisms as well as cognitive mechanisms of individuals. This is how knowledge is created, shared, developed and sustained. This requires communication and knowledge learning in the electronic network existing across the boundaries of a company (El Said, 2015). In such a situation, these companies need strategies to understand the factors affecting the development of new knowledge creation in order to align with the boundaries of knowledge and keep pace with dynamic environmental conditions (Al-Tal & Emeagwali, 2019). Since the main factor of creating productivity is improving people's knowledge and using their capabilities, therefore, creating knowledge as an important strategic factor has a high position in these companies. In this situation, it can be expected that the creation of knowledge in these companies will lead to the growth and improvement of the national economy. It is not possible to create knowledge without paying attention to its tools. Electronic human resources management provides managers with a wide range of different tools in the field of various functions. Electronic human resource management refers to performing human resource management activities using web technologies and seeks to provide information to managers and employees at any time and place (Berber et al, 2018). In recent years, the use of electronic human resource management and web-based technologies for human resource management procedures and policies in developed companies is growing (Ma & Ye, 2015).
Based on this, the current research is looking for an answer to this question: what is the identification of the effective factors of electronic human resource management based on knowledge creation in knowledge-based companies?
Theoretical framework
Electronic human resource management was expressed in the nineties and refers to the implementation of human resource functions using the Internet (Stone, 2017). Electronic human resource management is defined as the way of applying human resource management strategies, policies' and measures in organizations through a guided and informed support of them, which is done using web-based channels. Also, in another definition, electronic human resource management is the application of web-based technology for human resource management policies and actions that are maturing in organizational life (Fatemi & Shayestehpor, 2023).
In the current global economy, knowledge creation has become the most important factor in gaining a competitive advantage for companies. Rapid developments in the competitive environment as well as the needs of customers have made paying attention to the mechanism of knowledge creation one of the obligations, especially for commercial and knowledge-based companies. Knowledge -based companies have to be sustainable in the competitive arena and must create new knowledge with their knowledge-based functions and present it to the audience market in the form of their products (Luse at al, 2013).
Fatemi & Shayestehpor (2023) investigated the impact of blockchain technology on electronic human resource management in the insurance industry and using a questionnaire in a sample of 384 employees of the insurance industry, they showed that blockchain technology has a significant impact on electronic human resource management in the insurance industry. Afrasiabi et al, (2022), in a research, investigated the effect of electronic management of human resources on the bank's competitive power through the mediation of electronic trust of Zahedan Bank Maskan employees, and by studying 169 of these employees and using the structural equation modeling method, they showed that between management Electronic human resources, competitive power and electronic trust have a positive and significant effect.
Methodology
The research method is qualitative, and applicable in terms of its purpose, and is basic research kind. To collect and analyze the data, the foundation's data theory research strategy was used. The statistical population of the research includes 12 managers and experts in the field of electronic human resources management in knowledge-based companies who were selected through theoretical sampling. The data collection tool is a semi-structured interview.
Discussion and Results
For data analysis, open, central and selective coding was used, and MAXQDA10 software was used to code the interviews. The results indicated that the electronic human resource management model based on knowledge creation in knowledge-based companies includes 10 dimensions (structural factors, environmental factors, cultural factors, strategy factors, organizational factors, technology factors, electronic planning, electronic recruitment, electronic training and electronic performance) and 38 components that were placed in the paradigm model of research in the form of causal, contextual, interventional conditions, strategies and consequences.
Conclusion
The current research was conducted with the aim of designing an electronic human resource management model based on knowledge creation in knowledge-based companies. The results of this research are consistent with the findings of researchers such as Johnson et al, (2021), Eslami et al, (2022), Afrasiabi et al, (2022), Fatemi & Shayestehpor (2023), and Valeau & Paillé (2017). In this context Johnson et al, (2021) have pointed out that the potential use of electronic human resource management is a tool to increase human resource innovation. Past studies suggest that electronic HR management may make the role of HR more efficient and improve service delivery, leading to the adoption of an important role in business strategy. In addition, considering human resources management with electronic technologies facilitates the competition and efficiency of knowledge-based companies.
According to the results of the research, it is suggested that activities related to the education of information technology structures should be provided in the organization, a comprehensive education environment should be made available in the organization, and educational policies and programs should be developed in the organization. Also, in the organization, the training of working with electronic systems is carried out for new employees. Considering the role of organizational, environmental and cultural factors, it is suggested that the organization should pay special attention to the effective participation of employees in matters, establish effective communication between human resource managers and information systems, employees in the organization should have access to communication and participation in the problem solving teams and can talk about the problems related to the electronicization of the work process and share these problems with the managers.

Abstract The purpose of this research is to present a green human resource management model. This research is applicable in terms of purpose, qualitative in terms of the method of data collection, and meta-composite in terms of the research implementation method. The statistical population of the research includes 15 organizational experts, managers and specialists in the field of human resources, who were selected by purposeful sampling. Extracting the components and indicators of green human resources management was obtained from the review of the background and theoretical foundations, and then the fuzzy Delphi method was used for analysis in three rounds. The components and dimensions of green human resources management include 9 dimensions of green process, green strategy, green support, green culture, green training, green reward, green participation, green job analysis and design, green discipline management, and 20 components were identified and confirmed. The results showed that the dimension of green strategy in green human resource management in the first stage acquired with an average of (0.967) and in the second with an average of (0.942), that the obtained numbers almost overlap in the two final stages. Also, the results show that in the dimension of green strategy, the component of green strategic alignment has the highest opinions of experts; in the first stage with an average of (0.990) and in the second with an average of (0.973), which shows the full saturation of experts' opinions and the overlap of these two stages.
Extended Abstract
Introduction
Human resource management is one of the main responsibilities of management in any organization, and all managers at multiple levels of the organization have this responsibility in some way (Bombiak & Marciniuk-Kluska, 2018). The high complexity of businesses and jobs in the world has led to their competitiveness, and for this reason, companies should pay special attention to value creation and be responsible in addition to efficiency (Kour & Joshi, 2020). Accountability is not only limited to work and fulfilling obligations to customers. One of the most important things is being responsible for the environment. For this reason, companies should pay attention to environmental issues and move towards "green" processes and actions (Singh et al, 2020). Green management is possible for the realization and convergence of green values and a wide range of economic, social, political and legal motivations only by benefiting from green human resource management (Evazkhah, 2020).
Green human resource management includes the process of support strategy and green culture; this means that human resource processes are redesigned based on environmental goals and strategies, and by supporting an environmentally friendly lifestyle, green culture is institutionalized in the organization. For successful implementation, factors at the individual, organizational and extra-organizational levels are effective. Finally, successful implementation leads to positive consequences at the individual, organizational and extra-organizational levels (Yeganegi & Safari, 2020).
Therefore, according to the issues raised, the current research aims to answer the question: what is the appropriate model of green human resource management with a metacombination approach?
Theoretical framework
Green human resource management can be defined as human resource management actions and policies that cause the sustainability of a business and more important than all, prevent the damages caused by anti-environmental activities in organizations. (Yussoff et al, 2020). Organizations, as the largest members of societies, should recognize the effects of their behaviors on the environment and take measures to reduce the negative effects of these behaviors on natural ecosystems. Green human resource management, as a strong tool that assumes the role of human factors, can help organizations to fulfill their social responsibilities in order to protect the environment (Barati, 2021).
Hajizadeh et al, (2022) investigated the identification and ranking of the antecedents of green human resource management with fuzzy Delphi approaches and hierarchical analysis. The findings showed that organizational factors with a weight of 0.627 dimensions were ranked 1^st, and among its components, the quality of human resources was ranked first with a weight of 0.359. Technological factors were also ranked second with a weight of 0.289, and the advantage component was also ranked first. Environmental factors with a weight of 0.084 dimensions, was obtained with a dimension rank of 3, and among its components, government support with a weight of 0.336 was ranked first. The overall results indicated that the organizational factor ranked first in terms of importance, the technology factor ranked second, and the environmental factor ranked third.
Alirezaei et al, (2022) investigated the impact of green transformational leadership on environmental performance with the mediating role of green human resource management and environmental awareness in small and medium businesses of Sirjan Special Economic Zone. The findings of the research indicate that, in general, green transformational leadership has a significant effect on environmental performance with the mediating role of green human resource management and environmental awareness.
Research Methodology
This research is applicable in terms of purpose, qualitative in terms of data collection, and meta-composite in terms of the research implementation method. The statistical population of the research includes 15 organizational experts, managers and specialists in the field of human resources, who were selected by purposeful sampling. Extracting the components and indicators of green human resources management is based on the background and theoretical foundations, and then the fuzzy Delphi method was used for analysis.
Research Findings
For the analysis, the background review and theoretical foundations, and then the fuzzy Delphi method was used. The components and dimensions of green human resources management include 9 dimensions of green process, green strategy, green support, green culture, green training, green reward, green participation, green job analysis and design, green discipline management; and 20 components were identified and confirmed. The results showed that the dimension of green strategy in green human resource management in the first stage obtained with an average of (0.967) and the second with an average of (0.942), that the obtained numbers almost overlap in the two final stages. Also, the results show that in the dimension of green strategy, the component of green strategic alignment has the highest opinions of experts; in the first stage with an average of (0.990) and in the second with an average of (0.973), which shows the full saturation of experts' opinions and the overlap of these two stages.
Conclusion
The current research was conducted with the aim of presenting a green human resource management model. The present research is in line with the results of Alirezaei et al, (2022), Hajizadeh et al, (2022), Sidra Munawar et al, (2022), Fazlali & Moazzami (2022), Yu et al, (2020), Rezaei et al, (2020), and Farrokhi et al, (2017). Alam & Bahramzadeh (2022) showed that considering the many environmental problems that the hotel industry is facing, this industry has undergone a lot of pressure to respond to these problems by implementing sustainable strategies such as green human resource management. Their findings showed that there is a direct and significant relationship between green human resource management and green performance related to tasks and innovativeness. Also, green human resource management works have a positive effect on employees' environmental care behaviors, and also promote environmental efficiency programs in the organization. Also, green human resource management is directly and positively related to innovative green performance and the great role of environmental behaviors in the workplace, and confirms an indirect and significant relationship between green human resource management and innovative green performance of employees due to the mediating role of environmental awareness.
According to the results obtained, organizations are suggested to pay attention to the review of their human resources management system and move towards green human resources management, such as paying more attention to green criteria in human resources subsystems (such as green recruitment and hiring, green training and development, green performance evaluation, green service compensation). It is suggested that the development of green human resource management strategies should be included in the human resource management agenda of petrochemical companies, considering the concerns and issues of the day. It is suggested to increase the knowledge and awareness of the employees with accurate needs assessment and holding green courses to the senior managers of these companies. It is suggested that human resource managers and senior managers of organizations, after hiring new staff, should consider criteria to evaluate the performance of employees based on the standards, according to which benefits and rewards will be paid to employees.

Abstract Abstract Today, financial intelligence is recognized as a powerful tool for achieving strategic goals and managing governments and companies globally. Financial intelligence can be one of the critical characteristics of an individual and by its correct use an individual can bring significant benefits to himself and the organization. The purpose of this research is to investigate the effect of financial intelligence value on the risk-taking of Zahedan National Bank employees with the mediating role of social capital. This research is descriptive, analytical, and correlative. The statistical population of this research includes all the employees of the National Bank in the branches of Zahedan, numbering 430 people, and the statistical sample consists of 202 employees who were selected by stratified random sampling. The data collection tools in this research were standard questionnaires whose validity and reliability have been confirmed. Smart PLS software was used to analyze the data and perform structural equations. Analyzing the model and carrying out structural equations showed that financial intelligence along with the mediating role of social capital cannot influence employees' risk-taking. Also, the results showed that financial intelligence has a separate effect on the two variables of risk-taking and social capital. Extended Abstract Introduction The financial performance of a company is the most obvious aspect of its performance, and it seems that this importance cannot be achieved unless by having employees with high knowledge in the field of finance. Of course, the financial intelligence of people will be effective in the financial performance of the company; because according to research, people's financial intelligence plays an important role in their financial decisions. Such decisions will not be unaffected by people's risk tolerance. Today, according to the sensitive conditions they experience, organizations need employees with high risk and risk management, and if there are such people in the organization, the organizations can definitely reach their financial goals (Hirani & Safaei, 2018). Financial intelligence can determine the amount of risk in an economic decision. Therefore, financial intelligence can be a good determinant of people's risk power (Parhizi, 2012). Financial intelligence consists of talent and knowledge of basic financial concepts that enables a person to make reasonable financial decisions and take responsibility for financial choices that affect people's financial well-being and personal life (Khani & Hosseinzadeh Yaghbasti, 2022, 57). Other factors that can guarantee the financial life of an organization and financial institution are social support and social capital. Social support and social capital play a key role in the self-confidence of the employees of an organization and can make people's potential talents flourish, and when the talent of the employees of an organization flourishes, it means reaching the goals of that organization. Asian Development Bank (2000) considers social capital to be a combination of trust, mutual behavior, norms, and networks of social engagements that make it easier to coordinate work to achieve goals (Naderi & Divband, 2010, 2). Surveys show that in the past, National Bank branches have been leaders in providing new banking services, and this has made the services provided by this bank very important. But if we pay attention to the general statistics and the history of this bank's capital, we will come to the conclusion that the capital in National Bank has decreased significantly in recent years. It can be said that the quality of service and customer relationship management in this bank can have important effects on the bank's financial performance. But the underlying processes of customer relationship investment and performance have not been clearly determined in most empirical studies. In fact, if the social capital in the bank and its related factors are well identified, it is possible to be sure about the customers and their investment. Therefore, the main question of this research is whether the financial intelligence of the employees' risk-taking is effective in the mediating role of social capital in the employees of Zahedan National Bank. Theoretical Framework One thing that can guarantee the survival of a bank is paying attention to capital; both material capital and social capital. Paying attention to capital and the factors affecting them is one way to advance the goals of banks. This important thing happens if these funds are taken into consideration thoroughly. According to the topic of this research, we will continue to define intelligence in order to provide a background for defining financial intelligence, and after that, some information will be presented about the concepts of risk-taking and social capital. In practical definitions, intelligence is a phenomenon measured through intelligence tests, and perhaps this is the most practical definition for intelligence (Naderi & Divband, 2010). In advanced psychology, human intelligence is divided into several different parts; one of the most important of which is financial intelligence; very useful all over the world (Vakili, 2012). It is given in the context of the definition of financial intelligence: Financial intelligence, which is also called economic intelligence, is a set of decisions and actions that take place in the direction of financial management (Anderson & Fornell, 2010). Financial intelligence means that people can get money in the shortest time or solve their financial problems using this skill. In simpler terms, we can say that monetary intelligence is the ability to solve financial problems. That is: "solving the most complex financial issues" (Tediga & Asongo, 2015). Risk is considered as an integral part of all business activities, and its effective management helps organizations in preventing financial problems and capital budgeting and also improves the decision-making process (Sadati Tileboni & Zabihi & Khalili, 2022. 176). Risk-taking plays a very important role in maintaining the competitive advantage of companies and can lead them to higher economic growth. In the competitive environment, companies follow different strategies to increase their share in the market (Sadati Tileboni & Zabihi & Khalili, 2022, 178). Today, in addition to human and economic capital, another capital called social capital is also considered. Social capital, or the spiritual dimension of a community, is a historical legacy that, through encouraging people to "cooperate" and "participate" in social interactions, is able to overcome more of the problems in that community and move towards growth and enable rapid economic, political, cultural, etc. development (Hassas Yeganeh & Afkhami, 2018).   Methodology The current research is descriptive, analytical, and correlative. The statistical population of this research includes all the employees and managers of the national bank branches in Zahedan, whose number is 430. The statistical sample of this research is based on Morgan's table of 202 people who were selected by simple random sampling. In order to collect data, the financial intelligence questionnaires of Popovich et al. (2012), the social capital of Onyx and Bolen (2000), and the risk tolerance of Powell (2000) were used. In this research, path analysis, and Smart PLS software were used to analyze the data. Discussion and Results Before testing the assumptions and estimating the research model, the fit and goodness of the model should be evaluated. Several indices are used to evaluate the suitability of the structural equation model. One of them is the chi-square index (X²), which is considered an absolute index of the model's suitability, and the higher it is; the lower is the suitability of the model. One of the desired indices in the structural equation model is the goodness of fit index (GFI), whose values vary between zero and one, and the closer to one, the better the fit. Also, the adjusted goodness-of-fit index (AGFI) is an overall goodness-of-fit measure and accounts for the number of degrees of freedom. When this index is equal to 0.85 or more, the fit of the model is acceptable, and values close to 0.95 indicate a good fit. The results of this research show that the chi-square value is 0.72 and the goodness of fit index is 0.85 and the comparative fit index is 0.93. These numbers show that the model has a good fit and is acceptable. In the following, the research hypotheses are evaluated using the path coefficients and their significance level as well as the results obtained for the mediating variables. According to the obtained analysis, the effect of financial intelligence on consensus capital can be confirmed at the 99% level and the changes related to social capital can be explained by financial intelligence. But financial intelligence cannot explain changes in risk appetite. In order to investigate the effect of financial intelligence on risk-taking with the mediating role of social capital, the results show that since the t-value is equal to 0.287 (less than 1.64), financial intelligence with the mediating role of social capital on risk Adaptability is not affected. Conclusion It seems that banks in Iran have paid less attention to the personality dimensions of their employees due to external goals, customer orientation, and stability in financial matters; and financial intelligence is no exception to this rule, and when the financial intelligence of employees is not taken into account, factors affecting financial intelligence are not considered. As a result, considering the competitive advantage of banks, managers of these financial institutions should consider all aspects of financial stability and achieving their organizational goals. The main hypothesis of this research was that financial intelligence with the mediating role of social capital has an effect on the risk-taking of Zahedan National Bank employees. According to the results of this research, financial intelligence cannot influence employees' risk-taking with the mediating role of social capital. No matter how high the financial intelligence of employees is, the intervention role of social capital cannot explain the risk-taking of employees. Financial intelligence can be one of the fixed characteristics of bank employees. The reason for the lack of significance of the main hypothesis of this research can be traced in two dimensions. The first one is the organizational structure of the bank, and the other is the individual and personality differences among the bank employees. The organizational structure of banks is such that individuality does not have a high place, yet most of the teamwork is in a high place. Since financial intelligence is an individual characteristic, it cannot be greatly influenced by the organizational process of banks. Also, individual differences are an influential factor in all theories related to intelligence, and this rule also exists in the discussion of financial intelligence, and individuality is an influential factor in financial intelligence. But for the growth of any kind of intelligence, the existence of a suitable background can play a key role in its cultivation. Therefore, managers and planners of banks should put their training and study programs towards identifying the level of intelligence of their employees and ways to improve it in employees.