Journal of value creating in Business Management

Abstract Abstract The purpose of the current research is to investigate the effective factors in hiding knowledge in the country's water and sewage engineering company. This research is in the basic research category in terms of purpose. The current research was conducted using the qualitative method and based on the phenomenological approach. The sampling method in the present research was a purposive sampling, and theoretical saturation acquired by conducting 18 interviews. Semi-structured interviews were used to collect data. The data analysis method is based on coding and categorization. Data analysis was done using MAXQDA 2020 software. The findings of the research showed that all the criteria were confirmed, and it was found that Kendall's coordination coefficient improved in each round compared to the previous round. According to the analysis of the findings, all the identified variables are of appropriate importance and therefore the phenomenological model was presented. In the final results of the research, the main themes with the titles, human resource management, process system, knowledge concealment, and consequences were identified, and each main theme consists of several sub-themes as described in the text of the article. Extended Abstract Introduction Knowledge sharing is a voluntary activity, and organizations are trying to find ways to encourage people to share their knowledge with other members. Due to the strategic importance of knowledge sharing within organizations, several studies have been conducted to investigate the behavioral records related to knowledge sharing by individuals in the workplace. The fact that knowledge hiding is a common phenomenon in organizations was highlighted in a research conducted by Mil & Mil (2006). This study showed that 20% of employees hide their knowledge from their colleagues because they believe that knowledge belongs to privacy and should not be shared (Peng, 2015). Van & Hoff (2017) argued that knowledge hiding occurs when an individual does not intentionally disseminate his knowledge to other members of the organization (Kang et al, 2017; Hernaus et al, 2016). In their research model, they showed that knowledge concealment, like knowledge sharing, can have two dimensions: explicit knowledge concealment and implicit knowledge concealment. On one hand, the concealment of explicit knowledge can be easily found in non-recording, non-classification, and non-storage; and the concealment of implicit knowledge can be found hidden in people's daily actions and mental models (Hernaus et al., 2018). Aother reasons for hiding knowledge by employees is that people consider their knowledge as an important tool that helps them to continue being a valuable person in the organization (Hosseinpour et al, 2016). According to the explanation and explanation of the problem, the main question has been raised as follows: What are the effective factors in hiding knowledge in the country's water and sewage engineering company? Theoretical Framework According to Martin (2005); diverse cultures, lack of trust, lack of enough time, inefficient and fruitless communication and poor knowledge can cause knowledge to be hidden (Anand & Hassan, 2019). In most situations, organizational factors such as job participation and satisfaction, performance evaluation and performance recognition are also considered as motivators to increase and promote knowledge disclosure behavior among users. In addition, organizational culture, senior management support and organizational communication also affect knowledge disclosure behavior. Revealing knowledge is shared indirectly through learning activities existing among users (Ibrahim & Hock Heng, 2015). Weakness in the organization's reward and encouragement system is one of the factors that encourage knowledge concealment among employees. Since knowledge sharing is essentially a behavioral issue, using a reward system is one of the ways to increase the probability of this behavior from employees. If the organization does not provide material and spiritual support and appreciation to the employees who have a high motivation to share their knowledge with others, the motivation of other employees to follow this behavior will decrease and the organization's employees will manifest behaviors related to knowledge concealment.  However, when employees do not believe in the value and importance of sharing their knowledge with colleagues, even the existence of a strong motivational system cannot be effective, and the behavior of hiding knowledge always becomes one of the favorite behaviors of employees. Haghsetan & Jantifar (2021) investigated the moderating role of professional commitment in studying the impact of perceived organizational policies on knowledge concealment (case study: Tehran's Hemian Fan Sanat Berq Company). The results show that professional commitment moderates the effect of perceived organizational policies on knowledge concealment. Chen et al, (2020) investigated the integration of light and dark aspects of communication transparency for knowledge management and creativity: the moderating role of regulatory focus. Their findings advance the understanding of communication visibility theory and regulatory focus theory in corporate social media contexts. For employees, the findings suggest that they need to share their knowledge with other colleagues to improve their creativity. For organizations, the findings recommend that they should implement various policies that highlight the organizational focus of employees to facilitate knowledge sharing and prevent knowledge hiding. Research methodology This research is in the category of basic research. This research was conducted using a qualitative method and a phenomenological approach for analysis. The statistical population of the research included 18 managers, senior experts and experts of the water and sewage department who have more than 20 years of experience in the company environment and at different levels. The sampling method in this research is stratified sampling. In order to collect data, semi-structured, in-depth, collaborative and long-term interviews were used. Research findings The method of analyzing the collected data was based on coding and categorization and using MAXQDA 2020 software. The findings of the research showed that all the criteria were confirmed, and it was found that Kendall's coordination coefficient improved in each round compared to the previous round. According to the analysis of the findings, all the identified variables are of appropriate importance and therefore the phenomenological model was presented. In the final results of the research, the main themes with the titles of human resource management, process system, knowledge concealment, and consequences were identified, and each main theme consists of several sub-themes as described in the text of the article. Conclusion This research was conducted with the aim of investigating the effective factors in hiding knowledge in the country's water and sewage engineering company. The results of this research are consistent with the researches of Hoseinpour (2020), Jiang & Xu (2020), Chen et al, (2020), harma & Toshinwal (2020), and Singh (2019). The biggest reason for concealment of knowledge in the country's water and sewage company can be attributed to deliberate concealment and retaliatory concealment, which the vast majority of the interviewees mentioned directly or indirectly. Every research has its own limitations. The duty of the researcher is to express the limitations of his research and try to bring his scientific work to criticism deliberately and bravely. This part of the thesis is dedicated to this part, which states the limitations of the upcoming research from the perspective of the researcher and criticizes its shortcomings, so that the statement of the limitations determines a way to improve and advance the future research. In this regard, the limitations of the research and suggestions for future research were presented, which are: In this research based on the phenomenological method, the modeling of knowledge concealment was discussed and finally the research model was tested in the relevant statistical population. Therefore, for a more accurate and consistent review, it is suggested that the model presented in this research be tested in other similar organizations and the results obtained be compared with the results of this research. Another limitation of this research is giving priority to conducting interviews and benefiting from the opinions of experts and professors rather than reviewing documents. Therefore, it is suggested that in the future research, the documents and records of the organization in the field of knowledge management should be studied for a more detailed examination, and appropriate categories and concepts should be extracted from them.

Abstract Abstract The purpose of this research is to design a model for improving the behavior of Iranian handicrafts e-commerce customers with the approach of improving customer trust. According to its purpose, the research method is applicable, and mixed (qualitative-quantitative) in terms of its implementation, and descriptive-exploratory in terms of data collection in the qualitative part. The statistical population of the research in the qualitative part includes 19 Iranian experts, including university professors in the fields of marketing management, handicrafts and senior managers of companies that export handicraft products, who through non-random sampling in the form of snowballs, were selected for interviews. The statistical population in the quantitative section includes 11 Iranian university professors in the fields of marketing management, handicrafts and senior managers of companies that export handicraft products, who were selected using non-probability sampling. A semi-structured interview was used to collect information in the qualitative section. To analyze the data in the qualitative part, first, content analysis was used to code the interviews, and in the quantitative part of the research, the self-interaction matrix was used for interpretive structural modeling (ISM). In the qualitative section, 16 sub-themes and seven main themes (indices) were extracted. In the quantitative part, a four-level model was obtained, and the most effective indicator of this model is electronic communication and interaction with customers. Also, its most effective indicator at the seventh level is confidence in purchasing. Therefore, 5 other criteria also play the role of interface factors in this model. Extended Abstract Introduction Today, advances in science and technology and the development of new technologies have created new competitive conditions for production and service organizations, so that quality and customer satisfaction and trust are the most important factors in global competition. Attracting and retaining customers in an organization is a category that is affected by various factors and conditions inside and outside the organization, the importance of which varies according to the type of organization and from one organization to another (Nguyen et al, 2020). Trust is defined as the trust of one party (trustee) to another person (trusted or trusted third party) (Yeon et al, 2019). Trust plays an important role in interactions and is important for companies and for developing relationships with consumers (Astono, 2021). Trust is the consumer's belief that the transaction will be carried out according to the plan. The way customers think about trust can be one-dimensional or multi-dimensional (Papas, 2018). On the other hand, in the late 1990s, the Internet promoted the formation of e-commerce, and the development of information technology in the middle years has caused the rapid development of e-commerce in the past 20 years (Baylok, 2021). E-commerce and information technology (IT) have a positive relationship. E-commerce and information technology are measured by evaluating the value of their business; the more the company gains positive value and trust, the more buyers it attracts (Alam & Osly, 2021). Electronic commerce is a set of technologies, applications, and business processes that connect companies, consumers, and communities through electronic transactions and electronic commerce of goods, services, and information (Rafiah, 2019). Based on this, the current research is looking for an answer to this question: What is the model for improving the behavior of Iranian handicrafts e-commerce customers with the approach of improving customer trust? Theoretical Framework Customer trust There are many definitions about trust. The multiplicity of definitions of trust in the theoretical texts of the subject probably originates from two reasons; first, trust is an abstract concept and sometimes it is synonymous with concepts such as authenticity, trustworthiness, or reliability. Second, trust is a multifaceted concept that has different perceptual, sensory and behavioral dimensions (Latifi & Momenkashani, 2014).   electronic commerce E-commerce refers to a broader definition of traditional business, which, in addition to buying and selling goods and services, includes welfare services for customers, cooperation with business partners, conducting electronic learning, and conducting electronic transactions in an organization (Torban & Lonino 2020). Iranian handcraft Iran's handicrafts experts believe that handicrafts refer to a set of arts and crafts that mainly use local raw materials and carry out some of the basic production steps with the help of hands and hand tools. In each unit, the artistic taste and intellectual creativity of the manufacturer are manifested in some way, and this factor is the main distinguishing feature of such products from similar machine and factory artifacts (Kazemi, 2019). Zolfaghar Dolabi (2023) investigated the factors affecting customer loyalty and electronic trust in electronic commerce in Tehran Infrastructure Company. The results of the research in the Tehran infrastructure company showed that the quality of the user interface has a positive and significant effect on customer satisfaction and trust. The quality of information has a significant effect on customer satisfaction, but it does not affect trust. Keeping privacy and security is not important for customer satisfaction, but it is important for trust. Customer satisfaction and trust have a positive relationship with each other and mediate customer loyalty with the determinants of service quality. The results of regression analysis show that the dependent variable of e-commerce loyalty is influenced by e-customer satisfaction and e-trust. Sharifi & Mardani (2022) investigated the identification of the key success factors in e-commerce during widespread crises (the case study of DJ Kala online sales company). The findings of the research showed that besides paying attention to hardware and software factors related to information technology in e-commerce, paying attention to human factors can increase the efficiency of e-commerce even more. Research methodology The research method is applicable according to its purpose, and mixed (qualitative-quantitative) in terms of its implementation, and a qualitative part of the descriptive-exploratory type in terms of the data collection method. The statistical population of the research in the qualitative part includes 19 Iranian experts, including university professors in the fields of marketing management, handicrafts and senior managers of companies that export handicraft products, who were selected for interviews using non-random sampling in the form of snowballs. The statistical population in the quantitative section includes 11 Iranian university professors in the fields of marketing management, handicrafts and senior managers of companies that export handicraft products, who were selected using non-probability sampling. A semi-structured interview was used to collect information in the qualitative section. Research findings Analysis was used in the coding part of the content analysis; and in the quantitative part, the combined method of Dimetal and Interpretive Structural Modeling (ISM) was used. The findings from the qualitative part of the research showed that 16 sub-themes and 7 main themes (indicators) of the desired model were extracted using content analysis and interviews of 19 experts. In the quantitative part, a four-level model was obtained, and the most effective indicator of this model is electronic communication and interaction with customers. Also, its most effective indicator at the seventh level is confidence in purchasing. Therefore, 5 other criteria also play the role of interface factors in this model. Conclusion The current research has been conducted with the aim of designing a model for improving the behavior of Iranian handicrafts e-commerce customers with the approach of improving customer trust. The results of the present research are in accordance with the results of Zolfaghar Dolabi (2023), Hashempor (2023), Sharifi & Mardani (2022), Yazdi (2022), Jalali (2021), Sutia et al, (2020), Bozic & Kuppelwieser (2019), Nekooeezade & Amini (2019), Issam (2016). Zolfaghar Dolabi (2023) showed that the quality of the user interface has a positive and significant effect on customer satisfaction and trust. The quality of information has a significant effect on customer satisfaction, but it does not affect trust. Keeping privacy and security is not important for customer satisfaction, but it is important for trust. Customer satisfaction and trust have a positive relationship with each other and mediate customer loyalty with the determinants of service quality. The results of regression analysis show that the dependent variable of e-commerce loyalty is influenced by e-customer satisfaction and     e-trust. According to the results obtained from the research, it is suggested: 1- The development of Iranian handicrafts in the context of e-commerce should be considered as one of the important strategies to increase the market share of these industries, because unlike traditional retail, a craft e-commerce store can be up and running with just a few clicks. The e-commerce platform makes it easy and simple for craft business owners to create attractive and reliable sites with minimal effort. 2- Training and promoting the use of sales in the context of e-commerce by relevant organizations should be prioritized. Buyers search for the desired product in the e-commerce space for various reasons such as comparing prices, comparing brands, knowing the opinions of previous buyers, checking the amount of inventory and more. The only way to ensure potential buyers of your products is to have a persistent presence in the e-commerce space. Even if buyers are looking for the store's working hours or its address, access to the desired information through e-commerce is very important.

Abstract Abstract
The purpose of the current research is the application of blockchain with a comparative approach of its effect on risk, flexibility and evaluation of internal control. This research is applicable in terms of purpose, and descriptive-analytical in terms of method and data collection method. The statistical population includes managers, senior experts, and employees of the Iranian Auditing Association and audit institutions, among which 306 people were obtained based on Cochran's formula. The validity of the questionnaire was confirmed using the content validity method. Cronbach's alpha coefficient was calculated to evaluate the reliability of the questionnaire; it was more than 0.7, which indicates the reliability of the questionnaire; and SPSS and Smart-PLS software were used for the relationships between research variables. The results of the research show that the lack of a specific protective framework in blockchain has a negative and significant effect on the management of internal audit control; internal audit control management has a positive and significant effect on improving risk management and financial performance of the company; internal audit control management has a positive and significant effect on increasing the financial flexibility of internal audit; and internal audit control management has a positive and significant effect on the improvement of internal control evaluation.
Extended Abstract
Introduction
Today, one of the most popular and controversial topics of discussion in accounting and auditing is blockchain technology. Blockchain is a newly emerging technology that the programs compatible with it are produced, and also a set of codified regulations must be regulated for the use of this technology to prove its efficiency and be widely used (Abdennadher et al, 2022). Blockchain is essentially a public ledger, where groups of transactions or events are recorded and stored in a chain-like data structure; this approach creates a fast yet secure way to transfer funds. Blockchain technology is being used in ways that have implications for various financial institutions and affect all of their operations (Mantelaers et al, 2019). One of the application areas of blockchain is auditing and internal control. Internal audit is an independent, realistic assurance and advisory activity designed to add value and improve the organization's operations. Internal audit helps the organization in achieving its goals by providing a methodical approach to evaluate and improve the effectiveness of management processes, risk management and control (Soh et al, 2011). Blockchain in accounting and auditing is only the first stage of the application of the distributed ledger platform, which in the not-so-distant future will enable the creation of a programmable economy (Amri et al, 2021) and plays an effective role in improving accounting and audit practices, and thus increases the financial management capabilities of the company (Zhang et al, 2018); because blockchain provides users with a triple-entry accounting system where all transactions are immutable and time-stamped, real-time recorded and encrypted (Barzegar et al, 2019), so that it can be used to monitor the financial health of the organization and help decision makers to design new control mechanisms (Chitsaz et al, 2019). The necessity of using blockchain in the field of auditing shows that it has the ability to create a transformation in the common auditing approach and to launch the automatic auditing system with more accuracy, and it can be a suitable and safe alternative for the current accounting and auditing systems. Due to its security and speed, this technology can become the main choice of accounting companies and accounting units in the near future (Selimoglu et al, 2023). Considering such a high potential, conducting field research in the field of blockchain technology applications can be of great practical importance because it provides a clear map to audit managers to better plan for the use of this technology in the accounting and auditing field by knowing the features and advantages of blockchain. On the other hand, not many researches have been done inside the country regarding the applications of blockchain in the field of risk management and internal audit. In general, the main existing gap, which is the main motivation for conducting the present research, is that despite the numerous articles that have pointed to the applications of blockchain as a new field in financial affairs, accounting considerations related to the use of blockchain have not been comprehensively and accurately investigated so far. This has caused many questions to remain unanswered regarding the safe and effective use of blockchain technology in auditing and accounting activities; therefore, the current research has been considered with the aim of investigating the effects of blockchain on risk and flexibility and evaluating internal control. In fact, this research is an attempt to find an answer to the question: what effect does blockchain have on risk and flexibility and internal control evaluation?
Theoretical Literature
Blockchain is considered an emerging technology that has the potential to significantly change the way financial transactions are conducted. The creation of new types of assets and trading models to replace conventional payment and settlement platforms is one of the consequences of blockchain in the field of financial services. Transparency and elimination of maintenance is the major advantage offered by blockchain (Oluoch et al, 2021). With distributed trust and decentralized platforms enabled by blockchain technology, entrepreneurs and innovators are able to create an open financial system with limited or no involvement of financial institutions. By doing so, they aim to reduce transaction costs, expand financial inclusion, foster open access, encourage license-free innovation, and create new business opportunities (Catalini & Gans et al, 2020).
Research Methodology
The current research is applicable in terms of purpose, and descriptive-analytical in terms of data collection. Necessary data has been collected by referring to reliable library, document and electronic sources and reliable articles. The statistical population includes all managers and senior experts and employees of the Iranian Auditing Association, which is a total of 1142 people. The sampling method was cluster-stratified random method of sampling. Cochran's formula for limited communities has been used to calculate the sample size, and the statistical sample size reached 288 samples, and 320 questionnaires were distributed among them for greater certainty. In this research, the number of questionnaires distributed among the statistical sample, which was 306 questionnaires, became the basis of the statistical work. The research questionnaire was created by the researcher and all of them were designed based on the five-option Likert scale. The apparent validity was confirmed by the researcher, 2 members of the sample members, and the supervisor. In this research, in order to measure the reliability, the Cronbach's alpha method was used. To check the reliability, the questionnaire was first distributed among 30 people, and the Cronbach's alpha was calculated by the SPSS software. In the following, using partial least squares technique and SMART PLS software, the resulting model has been validated.
Research Findings
Blockchain is a new technology that is used to store and transfer information in a safe and transparent manner. The application of blockchain has been expanded in many industries and fields such as banking, logistics, supply chain, real estate, health and... The comparative approach in examining the effect of blockchain on risk, flexibility and internal control evaluation can compare these factors before and after the use of blockchain in a specific organization or industry. In general, the use of blockchain can affect the following: Risk: Blockchain minimizes the possibility of changing and falsifying information by using strong encryption and security algorithms. Also, by using distributed technology, the reliability of data access and visibility increases. These features can reduce the risks associated with fraud, theft and unauthorized changes. Flexibility: Due to its distinctive method and technology, blockchain provides high flexibility against changes and organizational needs. The structure of blockchain smart contracts makes it possible to adjust and plan the rules and conditions of the competition based on new needs and conditions. This flexibility feature helps organizations to implement changes quickly and optimally in processes and contracts. Evaluation of internal control: using blockchain, changes and any operations on data are recorded and visible. This allows organizations to easily improve their internal control by observing and evaluating transactions and activities on the blockchain. Also, with the use of blockchain smart contracts, the automatic execution of rules and checks provides an opportunity to improve internal control and reduce the possibility of errors and fraud. Overall, the use of blockchain can bring significant improvements in risk management, flexibility and internal control evaluation. Of course, as with any technology, thorough investigation and identification of potential challenges and issues is essential.
Conclusion
The current research was conducted with the aim of using blockchain with a comparative approach of its effect on risk, flexibility and internal control evaluation. The test results are in line with the research findings of Abdennadher (2022), Grima, et al., (2021), Lončarević et al., (2023), Sandner (2020), and Garanti et al, (2019).
With the use of smart contracts, business operations can be performed automatically without the need for direct information participation. This issue can provide the basis for facilitating processes and increasing the speed of e-commerce. Blockchain can help in evaluating the internal control of organizations. By using blockchain, organizations can record their processes and transactions transparently and without intermediaries. This helps organizations to make a more accurate assessment of their internal control and ensure the flow of data and transactions. Overall, blockchain can help improve risk, flexibility and internal control assessment. However, attention to technical, security and legal aspects related to the use of blockchain is necessary and should be carefully addressed.

Abstract Abstract The purpose of this research is to provide a model of managerial competencies of women in the industry (case study: Sabah Food Company). The current research is applicable in terms of purpose, and descriptive-exploratory in terms of nature and method. The statistical population of the present study included 10 female managers in the food industry. Sampling was done by a targeted technique. The collection tool in this research is a semi-structured interview. Data-based theory and MAXQDA18 software were used for data analysis. Based on the results of qualitative analysis, six categories of main factors including background factors, causal conditions, central phenomenon, interventionist, strategies, and consequences were identified as the main components of women's competence development. In this research, the establishment of women's management culture is reported as the most important condition for the development of women's competence. Based on the results obtained, it was found that the phenomenon of "glass ceiling" is the most important intervening factor in the development of the competences of women managers; women's empowerment as the most important strategy for the development of women's managerial competences; and gender equality and career advancement of women are the most important consequences of the development of competences of female managers; which is very important in terms of organization management. Extended Abstract Introduction Competency-based management has emerged from the integration of human resource planning with business planning, which allows organizations to align the current capacity of their managers and human resources with the competencies required to achieve predetermined organizational goals and missions (Emerson et al, 2018). It is very important to pay attention to the issue of merit-based management in developing countries, including Iran; because a large part of the waste of capital and time in the organizations of such countries is due to poor management and lack of attention to the competencies and capabilities of managers (Mahmudi et al, 2020). Paying attention to the issue of management based on competence in developing countries, including Iran, is very important; because a large part of the waste of capital and time in the organizations of such countries is due to poor management and lack of attention to the competencies and capabilities of managers (Mahmudi et al, 2020). On the other hand, in many developing countries, following the example of developed countries, the isomorphic imitation approach has been used, which evidence shows that the use of this method is not very effective due to social, cultural and political differences (Adachi et al, 2020). By placing these two propositions (the weakness of management in Iran, and the inefficiency of using models from other countries), the necessity of presenting a new model of competence of managers in Iran is well felt. During the last few decades, with a significant increase in the amount of employment of women in the society; the progress of women in management jobs has not grown much and in the division of human resources in organizations, consciously or unconsciously, women are marginalized and their achievement of high degrees and high levels of management is considered unusual and even unbearable (Mosadeghrad et al., 2020). Despite the decades of progress of women in obtaining university degrees and holding managerial positions, women are still a small minority in the field of organization management and leadership. Wide gender stereotypes and known organizational leadership styles that associate men more with the organization's leadership and senior management can create differential evaluations of male and female leaders and cause a gender gap in leadership. For these reasons, management science experts consider the persistent and pervasive gender gap in organization management as an urgent problem that requires innovative and effective solutions (Gloor et al, 2020). Therefore, the researcher tries to answer the question: what is the model of managerial competence of women in the industry? Theoretical Framework Merit The competency approach is not a new approach in human resource management and the Romans used it in an effort to achieve the detailed attributes of a good Roman soldier. However, the competency-based methodology was presented in its codified and modern form by the Hay-Macber company, whose founder was David McClelland, a prominent Harvard psychologist, in the late 1960s and early 1970s. McClelland began by defining competency variables that could predict job performance and were not influenced by gender, race, or socioeconomic factors. His studies helped identify different aspects of performance (Aqqad et al, 2019). Women's managerial competence Management competencies are management skills and behaviors that contribute to the superior performance of the organization. By using the competency-based approach in management, organizations can identify their next generation of managers in a better way and develop the required skills in them. In today's work environment, women face many challenges in the career field. Some of these include the lack of female role models and mentors, unconscious bias in hiring decisions, and lack of opportunities for senior management roles. Women have natural leadership skills that they use to get things done. They are not afraid to show their emotions and are great at building relationships with their people. Women also have a natural ability to empathize with other people. They can connect emotionally, which is why they often make great leaders. Leadership skills for women often differ from men. The characteristics, skills and styles that make a woman an exceptional leader are often quite different from their male counterparts (Javed et al, 2023). Almutairi et al, (2022) conducted a study titled Investigating managerial competencies and organizational commitment among female nurses in public hospitals in Saudi Arabia. The results showed that managerial competence and organizational commitment were reported as moderate among the sample. Also, there was a positive and significant relationship between the variables of managerial competence and organizational commitment. Khodadadi et al, (2022) conducted a study titled identifying the pattern of educational competence of women to hold executive positions in Khuzestan Governorate. The findings of the research show that based on the considered criteria, key components were identified in each variable: and based on related criteria, in order to check the level of importance of each criteria and value these criteria in meeting the needs from the point of view of female employees, these variables were provided to the female employees of Khuzestan governorate to ask for their opinion. Research methodology The current research is applicable in terms of purpose and descriptive-exploratory in terms of nature and method. According to the nature and method of the research, the statistical population of this research includes people who have an opinion on the research problem. For this purpose, 10 female managers in the food industry (at different levels) are considered as a statistical population. Selection of people is done by snowball technique. The method of data collection is library and field studies and it has been cross-sectional in terms of time. The collection tool in this research is a semi-structured interview. In order to conduct interviews, two preliminary interviews were conducted with experts, and then ten main interviews were conducted. Data-base method (grounded theory) is used for data analysis. Research findings MAXQUDA software was used to analyze the qualitative data of this research. The findings of the research showed that the research model has a suitable fit with the collected data. Also, in order to improve the fit indices of the model, the suggested terms in accordance with the research literature were used and finally the research model was approved. In the background conditions based on the secondary coding results of the research; indicators of change in the traditional attitude governing the society, enjoying equal benefits and facilities, acceptance of women's management by subordinates, women's participation in organizational legislation, and revision of existing laws and regulations for the benefit of women was chosen as background categories in presenting the model of managerial competencies of women in the food industry. Based on the secondary coding results of the research; indicators of analytical and critical thinking, creative thinking, strategic thinking, systemic thinking, general and specialized knowledge, research skills, presenting innovative and scientific ideas, sufficient knowledge and expertise, work commitment, emotional intelligence, responsibility and accountability, self-esteem and self-confidence, self-awareness and insight, order and discipline, confidentiality and solving interpersonal conflicts, criticism and recommendability were selected as categories of causal conditions in presenting the model of managerial competencies of women in the food industry, and based on the secondary coding results of the research; indicators of the use of information systems, monitoring and control, planning and organizing, guiding and providing advice, problem solving power, increasing the participation of people in teamwork, and conflict management were selected as the central phenomenon category in presenting the model of managerial competencies of women in the food industry. Based on the results of the secondary coding of the research, the indicators of creating a fit between the ability and the assigned task, resolving the conflict between work and family, working experience and mastering one's profession, updating one's knowledge, awareness and expertise were selected as a category of strategies and actions in presenting the model of managerial competencies of women in the food industry. Based on the results of the secondary coding of the research, the indicators of negative attitudes of the society towards women's management, patriarchal rule and gender stereotypes, the absence of women in political groups, the presence of religious prejudices, household responsibilities and family restrictions were chosen as the category of interfering conditions in presenting the model of women's managerial competencies in the industry Food items. Conclusion Based on the obtained results, it was found that the "glass ceiling" phenomenon is the most important interfering factor in the development of female managers' competencies. Empowering women was identified as the most important strategy for developing women's managerial competence. Based on the results obtained in this research, it was found that gender equality and career advancement of women are the most important consequences of developing the competence of female managers, which is very important in terms of organization management. The results of this research are in agreement with the results of Almutairi et al, (2022), Khodadadi et al, (2022), Shamshiri & Keshavarzi (2021), Cosentino & Paoloni (2021), Gloor et al, (2020), Kabir (2020), Damm-Ganamet (2020), Soleimani et al, (2020), Cohen et al, (2020), and Sellers & Akers (2018). Gloor et al, (2020) showed that when the gender composition of the management group is male, then the chance of success of female managers decreases, but when the gender composition is more balanced, then female managers get a lot of support. They also showed that the gender of the leader (manager) and the gender composition of the organization's management group interact with each other, which affects the level of trust of employees in the female manager. In total, the results of this research indicate the significant effects of the gender composition of employees on the success of female managers in the organization. Hariri (2020) showed that women have a long and difficult way to express their abilities and worthiness in this field, because despite women's competence in obtaining managerial positions; the society, as it should, have not played a significant role for them at this level. Even in matters related to women, most of the high level managers are men, and middle level management is commited to women.

Abstract Abstract The aim of the current research is to present a model of customer participation with brands in social networks with an emphasis on cultural differences. The research method is applicable in terms of purpose, mixed (qualitative-quantitative) in terms of execution method, exploratory in terms of nature, and descriptive and survey type in terms of information gathering and analysis method. The statistical population in the qualitative part includes 10 experts from the scientific community and academic specialists and experts of the top 500 companies in Iran based on the ranking of the Industrial Management Organization, who were selected purposefully; and in the quantitative part, it includes the managers of the top 500 companies in Iran based on the ranking of the industrial management organization, and the statistical sample will be selected from among the companies that have active accounts in social networks and considered as the statistical population; and based on Cochran's formula, 217 people were selected as a sample by random sampling method. Data analysis in the qualitative section is based on the content analysis method; and in the quantitative section, SPSS and PLS software are used. The results of the qualitative part show that this research includes 14 dimensions and 30 components, and the results of the quantitative part show that the dimensions and components of customer engagement with brands have an impact on social networks with an emphasis on cultural differences. Also, the results show a strong and very good fit of the model. Extended Abstract Introduction Organizations, with the intense competition in the markets and the understanding of the importance of keeping customers for organizations and at the same time as the customer orientation movement peaked, were gradually pushed to create and maintain long-term relationships with customers. Also, the emergence of new technologies such as information technology has had tremendous effects on various dimensions of the organization and has caused the emergence of an issue such as customer participation (Hosseini, 2020). Customer participation is a tool that can be used with the aim of helping organizations to establish interaction and retain customers. Using electronic customer participation and benefiting from its results can help to improve the quality level of the provided services more effectively, and subsequently, increase customer loyalty, trust and satisfaction (Mohammadi & Sohrabi, 2017). The brand includes instructions that lead to the desired perceiving of brand by the customer's mind and belief. It is important to note that the definition of the brand position and the mental image of the brand are completely different. The brand is an important thing in the development and promotion of the brand in the target market, because it will increase interest in the brand, more willingness to buy in the target market, and also increase brand loyalty (Koch & Gyrd-Jones, 2019). Brand is considered a promise and commitment from the organization to stakeholders, and a symbol that is presented to identify and differentiate products from competitors' products (Mirzaei et al, 2019). Culture, as a basis for determining values, is one of the most important factors affecting management. The nature of decision-making is also rooted in culture. Ignoring this role will result in lack of internal coherence and external compliance. In large organizations around the world, it is different who makes the decision, when the decision is made, and to what extent the decision is made in a rational way; therefore, when discussing individual methods in decision-making, the issue of culture should not be neglected (Shi'ezadeh et al, 2017). Based on this, the current research is looking for an answer to this question: What is the pattern of customer participation with brands in social networks, considering cultural differences? Theoretical Framework Customer involvement Customer participation is a key link to several measures of company success, including increasing revenue and customer loyalty and profitability. Significant links has been found between customer participation and business success (Taghiabadi et al, 2023). Brand Brand is a factor to create differentiation. It is not easy to make this distinction. In the past, quality was considered an advantage and distinction, but today, quality is a matter of course. Many similar products with different brands do the same thing for the consumer; therefore, the consumer looks for signs among a multitude of brands to encourage him to choose. This distinguishing sign is not functional features; rather, it is emotional and symbolic features, and brand personality can create such a distinction (Rasouli & Bayat, 2020).   Social Networks Social networks are Internet-based communication and collaborative channels that have been widely used since 2005 for different purposes (Kaplan & Haenlein, 2010). Cultural differences Culture can cause the formation and emergence of appropriate or inappropriate performance (Kasemsap, 2013). It determines how to perceive, think and react appropriately to internal and external environments (Shao, 2019). Culture in the last decade has been widely used in various research fields and has been recognized as one of the important factors guiding strategy formulation and implementation (Kavala et al, 2020).  Lopez et al, (2021) investigated the role of online brand community on customer relationship with the brand. The results showed that participation through the online brand community directly has a positive and significant effect on community participation and the desire to create cooperation with the brand name and positive word of mouth, and also has a positive indirect effect on brand loyalty. These results show that interaction through establishing online communities based on customer participation has a positive effect on product sales through online platforms. Khademi et al, (2021) in their study investigated the cooperation in branding through the cooperative motivation of customers in digital media. The results of the research showed that customer participation motivation in social networking sites has a positive and significant effect on customer participation in brand communities, customer participation on brand trust and brand loyalty. Meanwhile, brand trust has a positive and significant effect on brand loyalty, and brand trust and loyalty also have a positive and significant effect on brand co-creation. Finally, brand trust moderates the relationship between customer involvement and brand loyalty. Research methodology The research method is applicable in terms of purpose, mixed (qualitative-quantitative) in terms of execution method, exploratory in terms of nature, and descriptive and survey type in terms of information gathering and analysis method. The statistical population in the qualitative part includes 10 experts from the scientific community and academic specialists and experts of the top 500 companies in Iran based on the ranking of the Industrial Management Organization, who were selected purposefully; and in the quantitative part, it includes the managers of the top 500 companies in Iran based on the ranking of the industrial management organization, and the statistical sample will be selected from among the companies that have active accounts in social networks and considered as the statistical population; and based on Cochran's formula, 217 people were selected as a sample by random sampling method Research findings Data analysis in the qualitative section is based on the content analysis method, and in the quantitative section, SPSS and PLS software are used. The results of the qualitative part show that this research includes 14 dimensions and 30 components, and the results of the quantitative part show that the dimensions and components of customer engagement with brands have an impact on social networks with an emphasis on cultural differences. Also, the results show a strong and very good fit of the model. Conclusion The current research has been done with the aim of providing a model of customer participation with brands in social networks with an emphasis on cultural differences. The results of this research are in agreement with the results of Savadkoohi Qudjanki & Zarbakhsh Bahri (2022), Yazdani Kachuei et al, (2022), Lopez et al, (2021), Khademi et al, (2021), Nasrollahi et al, (2020), Mashhadizadeh & Saedi (2020), and Li et al, (2020). Lopez et al, (2021) showed that participation through online brand community directly has a positive and significant effect on community participation and the desire to create cooperation with the brand and positive word of mouth, as well as a positive indirect effect on brand loyalty. These results show that interaction through establishing online communities based on customer participation has a positive effect on product sales through online platforms. According to the results of the research, the following suggestions are presented: It is suggested that in order to have a successful branding, you must constantly create positive experiences for your customers because branding is the result of fulfilling your promises; the result of gaining customers' trust that your brand will do its best to fulfill what they want or expect from you. This trust leads to your brand being chosen again by them. It is suggested to choose a diversified product development strategy because it is a combination of existing products and existing brands, in which case some product characteristics such as color, taste, shape, size and packaging will change. Even the components of the product may change slightly.

Abstract Abstract The purpose of this research is to design and explain the policy model for the development of electric vehicles in Iran. The research method is fundamental-applicable in terms of purpose, qualitative in terms of implementation, and fundamental-exploratory in terms of nature. The statistical population of the research includes 15 experts and policy makers in the field of automobiles in Iran, and the sampling was done in a targeted manner, and the interviews continued until theoretical saturation was reached. The data collection tool is a semi-structured interview. Data-based method was used to collect and analyze data. Data analysis and model design were done in three stages of open, central and selective coding. For data analysis, MAXQDA 2020 software was used for coding. The results show 435 primary/open codes, 40 concepts and 12 categories (economy and livelihood, transportation electrification, transnational thinking, up-to-date technology, initiative and innovation, market recognition, environmental protection, infrastructural measures, competitiveness economy and industry, risk and challenge, development-oriented governance, strategy and foresight). Extended Abstract                                           Introduction When talking about the design of policies, both the content of the policy and the process of its formulation are considered. Despite the fact that some policies are the result of non-rational processes such as bargaining or even political exchanges, and the verb "design" cannot be attributed to them, this situation cannot be generalized to all policies, and the possibility of designing in a logical procedure with a framework cannot be ignored. It will be possible to distinguish successful from unsuccessful policies and help policy makers to design the content of more effective policies through these studies (Howlett, 2014). Many experts believe that appropriate industrial policies have many positive consequences; these policies help to eliminate market defects and promote industrial development. In addition, by intervening and correcting the allocation of non-optimal resources, they eliminate market defects. Also, these policies promote industrial development through improving economic power and enable countries to align or even surpass the economies of other countries (Liu et al, 2020). Industrial policy is an important means by which the government influences the economy and plays a vital role in economic development (Chen et al, 2020; Liu et al, 2020). It moves from renewable, sustainable and affordable energy sources such as electric mobility. Investing in new energy vehicle technology provides an opportunity to keep pace with the global automotive industry. This emerging strategic industry offers promising positive options compared to the conventional car industry; therefore, by formulating development policies in the field of electric cars, it is possible to help the country's economic development and achieve rapid and significant progress (Liu et al., 2020). Based on this, the current research is looking for an answer to this question: How is the design and explanation of the policy model for the development of electric cars in Iran? Theoretical Framework Sustainable Development Sustainable development includes three main areas of economic, environmental and social development. A stable economic system is able to produce goods or services that reduce the external debt of the government and prevent imbalance between different economic sectors, and at the same time, it protects agricultural and industrial products against any damage. According to the environmental perspective, organizations and the environment must work together as a team. Organizations play an important role in exploring environmental issues and contributing to technological solutions to solve them, while the environment plays an important role in creating job opportunities and employment (Yacob et al, 2019). Social sustainability is a cultural system. A sustainable social system should be able to achieve a fair distribution of resources and equality of facilities and social services. Therefore, today governments, international organizations and support groups have made many efforts to empower human societies for sustainable business due to the scarcity of resources and environmental protection (Porvaziri et al, 2020). Sustainable economic development Various industries and enterprises in business face numerous challenges such as the importance of globalization, the creation of the World Trade Organization and the integration of markets around the world, rapid and fundamental technological developments, new developments in information technology, faster changes in the models of supply and demand, explanation of environmental pollution control, conservation of energy resources and lack of resources and their high cost. Industries can survive against all these challenges only when correct and timely decisions are taken. Along with all the mentioned challenges, globalization and the expansion of consumer markets, as well as the increase in the number of competitors and the ever-increasing pressure of competition, have highlighted the importance of some concepts, including competitiveness. Therefore, companies and industries in all countries are trying to improve the quality of competition by identifying the influencing factors and promoting them (Porvaziri et al, 2020). Strategic emerging industry Strategic emerging industries are an important driving force for future economic and social development. Accelerating their development is an important measure to upgrade the industrial structure and speed up the change of economic development mode, and it is of great strategic importance for the modernization of countries. For example, in 2010, the State Council of China decided to accelerate the development of strategic emerging industries as an important measure to upgrade the industrial structure and speed up the change of the economic development method. After 10 years of development in China, the leading and driving role of emerging industries has become increasingly evident, representing the new fundamental factor in the construction of the modern industrial system (Helmers et al, 2020). Amelia & Harald (2021) examined the interaction between future visions and de-fossil fuel policy on Swedish roads; the results of research emphasize on the energy efficiency of electric vehicles as an important step to reduce dependence on fossil fuels through reducing overall energy demand in the transportation sector as well as electric vehicles for a clean and quiet urban environment, where replacing combustion engines with clean and quiet alternatives can have the greatest impact. Singh et al, (2021) investigated policies, strategies and technical considerations for the development of electric vehicles in India. This study encourages policy makers, government and businesses to deploy electric vehicles in India to reduce greenhouse gas emissions. It was concluded that the Indian government should provide more research funding for the development of both electric vehicles and charging infrastructure. Research methodology The research method is fundamental-applicable in terms of purpose, qualitative in terms of implementation, and fundamental-exploratory in terms of nature. The statistical population of the research includes 15 experts and policy makers in the field of automobiles in Iran, and the sampling was done in a targeted manner, and the interviews continued until theoretical saturation was reached. The data collection tool is a semi-structured interview. Data-based method was used to collect and analyze data. Data analysis and model design were done in three stages of open, central and selective coding Research findings For data analysis, MAXQDA 2020 software was used for coding. The results show that there are 435 primary/open codes, 40 concepts, and 12 categories (economy and livelihood, transportation electrification, transnational thinking, up-to-date technology, initiative and innovation, market recognition, environmental protection, infrastructural measures, competitiveness economy and industry, risk and challenge, development-oriented governance, strategy and foresight). Conclusion The current research has been carried out with the aim of designing and explaining the policy model for the development of electric vehicles in Iran. The results of this research are in agreement with the results of Ghafari Fard et al, (2022), Amelia & Harald (2021), Singh et al, (2021), Feroz Khan et al, (2020), Wang et al, (2020), Gregory Trencher (2020), and Styczynski et al, (2019). Styczynski et al, (2019) showed that despite the differences in governance institutions between countries, governments have adopted policies and used a combination of similar policies in advancing the electrification of cars. According to the results of the research, the following suggestions are presented: Considering the significant gap between the country's automotive industry and the global leaders of this industry, investing in technologies related to electric cars can be a window of opportunity to reduce the gap between this industry and its global competitors. This important thing requires a comprehensive study of the structure of electric cars and prioritizing the fields of production of components and parts of this product. In addition to this, the issue of partnership with world-renowned brands and joint production of this product, which can facilitate the entry of the technical knowledge and technology of these cars into the country, should also be taken into consideration. The challenge of air pollution in big cities has become a serious matter in the field of urban policy in the country. Although the amount and share of gasoline consumption in the pollution of big cities is still subject to expert investigations, there is no doubt that most of the pollution in big cities is caused by the use of fossil fuels. Therefore, electric cars can play an effective role in reducing this pollution, especially in big cities.

Abstract Abstract The purpose of this research is to combine the genetic algorithm in the optimization of the stock portfolio in the financial decision making of investors; in a simulation project, the final use of the input data is to build the simulation model. This process includes collecting input data, analyzing the input data, and using these analyzed input data in the simulation model. The statistical population of the research includes 20 symbols (companies) from among the industries (Vabsadar, Vetjarat, Akhaber, Fakhuz, Fars, Balbar, Tapampi, Khasapa, Khodro, Sasharq, Sosofi, Shobhorn, Shapna, Ghopino, Fould, Ghasabat, Kesra, Vanbank, Vanneft, Veniki) and the information related to the daily stock price and the daily index value from Decembre 22, 2008 to January 16, 2020 was considered as a sample. The tool for collecting information and data is using the Phipiran site, and the amount of beta (risk) of stocks is calculated monthly using Excel software, and the frequency of return and beta (risk) calculated using Spss software, and distribution functions were discussed using Easy fit software; the results showed that if the agents are beginners to earn more profit than normal behavior and accept 40% risk, the amount of profit obtained after optimizing the model with genetic algorithm is more than the initial model. If the agents are professionals to earn more profit than risk-averse behavior and accept 80% risk, the amount of profit obtained after optimizing the model with genetic algorithm is more than the initial model. Extended Abstract Introduction Today, in order to reduce the investment risk, investors in the financial markets prefer to allocate capital to a portfolil consisting of several shares rather than investing in only one share; because this enables them to bear a lower level of risk in order to achieve a certain amount of return in a certain period of time. An issue that has occupied the minds of many financial analysts and investors for many years is how to choose stocks and optimize the investment portfolio over time in a way that meets the investor's expectations in order to maximize the return on investment. When investors are exposed to uncertainty, the investment portfolio selection framework should include a quantitative measure of uncertainty to achieve the expected return or a quantitative measure of risk (Shahraki Sanavi, 2023). Today, with the increasing growth and changes of financial markets in developed and developing countries, or due to the unpredictable performance of investors, pure mathematical solutions are not enough to solve such problems, and therefore robust algorithms are considered to solve them. (SheidaeiNarmigi et al, 2020). Genetic algorithm can solve the problem of stock portfolio optimization by considering different levels of risk or success. By means of the genetic algorithm, you can create an optimal portfolio within a few minutes, which will cause a change in the capital market and will greatly help the efficiency of the capital market. One of the main signs of a country's progress is its economic progress, and if new methods are not used in the field of financial transactions, it will harm the economy (Pakmaram et al, 2017). Therefore, the researcher is trying to answer the question; how is the genetic algorithm in optimizing the stock portfolio in the financial decision of investors? Theoretical Framework Genetic algorithm The principles of genetic algorithm were first presented by Jan Haland, (1975). The genetic algorithm is an optimization algorithm with general application and is modeled on Darwin's evolutionary theory. Genetic algorithms are meta-heuristic algorithms based on biological evolution that try to obtain high-quality answers at the right time by creating an initial population and improving its quality by applying various operators (Farughi et al, 2020). Genetic algorithms are suitable for multi-objective optimization due to examining a set of possible solutions and also less sensitivity to a specific form of optimal points. Objectives are in the form of mathematical functions and represent appropriate use to improve decisions in optimization (Sheydaei Narmighi et al, 2020). The concept of stock portfolio optimization has become like a tool in the direction of developing and understanding financial markets and financial decision making. Consider the spread of risk and return at the same time and choose the amount of capital allocation between various investment opportunities based on the interaction between the two. Therefore, the investment that seeks to maximize the expected return and minimize the risk has these two opposite goals that must be balanced against each other. One of the interesting results of these two opposing goals is that the investor should diversify by buying several types of securities. On the other hand, due to the complexity of management, the system of rules and regulations and the policies of asset; management companies in the framework of financial markets, investment managers impose restrictions on their optimal asset set, which makes the model nonlinear and complicates the problem. (Faridi et al, 2022). Niko & Bazrafshan (2023) investigated the stock portfolio using a combined genetic algorithm and simulated refrigeration. The results show that the hybrid algorithm searches for the optimal solution in a shorter period of time than the genetic algorithm and performs better than the other two algorithms in terms of risk and return. Shahbazi (2022) investigated stock portfolio optimization with beta coefficient clustering approach. The goal of the challenge is to minimize the portfolio variance. The stock clustering method is to group beta coefficients of stocks into four clusters. The investor has an expected return that the portfolio must meet. Expected returns and clustered shares are inputs to the problem. It is not possible to borrow and sell on credit. A non-linear mixed integer mathematical model is presented to introduce the proposed portfolio and in one case it is checked on 50 most active stock companies. Finally, the Sharp index shows a favorable result. Research methodology In a simulation project, the final use of the input data is to build the simulation model. This process includes collecting input data, analyzing the input data, and using these analyzed input data in the simulation model. The statistical population that was used for the implementation of the mentioned research was accepted in the stock exchange company with 52 industries and approximately 1,543 symbols, which were used for daily trading in the stock market. In this research, 20 brands (companies) are considered including (Vabsadar, Vetjarat, Akhaber, Fakhuz, Fars, Balbar, Tapampi, Khasapa, Khodro, Sasharq, Sosofi, Shobhorn, Shapna, Ghopino, Folad, Qathabat, Kesra, Vabank, Veneft, Vaniki). The tool for collecting information and data is using the site https://www.fipiran.com. Research findings The amount of beta (risk) of stocks was calculated monthly using Excel software, the frequency of return and beta (risk) was calculated using Spss software, and the distribution functions were analyzed using Easy fit software. The results showed that by making more transactions, people turn from beginners to professionals, and people turn from risk-averse to normal and then risk-taking. Examining the system in a longer time horizon provides more realistic results and the simulation model can be examined in more realistic conditions. Conclusion The current research has been carried out with the aim of combining the genetic algorithm in the optimization of the stock portfolio in the financial decision making of investors. The results of this research are consistent with the results of Shahbazi (2022), Kalayci et al, (2020), Li & Tam (2020), Mirabi & Zarei (2020). Pakmaram et al, (2017) showed that the genetic algorithm had a lower objective function value, or in other words, it reached the best result with the least error; it performed better than other algorithms and shows the relative superiority of this algorithm in choosing the optimal stock portfolio. According to the present research, it is suggested that investors (risk averse/risk taking) should also examine other models with regard to the expected return, because according to their risk tolerance or risk aversion, their returns will be different. One of the important points for investors is portfolio management and considering future transaction costs. Investors always want to achieve their desired portfolio with the least number of transactions and consequently the lowest future transaction costs.  

Abstract Abstract
The purpose of this research is to identify the determining factors of green product branding, a model for Iran's food industry. The research method is applicable in terms of purpose, and mixed (qualitative-quantitative) in terms of implementation method, and survey-exploratory in terms of data collection method. The statistical population of the research in the qualitative part includes 15 managers of green brand food companies with master's and PhD educations in the field of management, agriculture and entrepreneurship, as well as professors of business management and environment at the university, who were selected for an interview by means of judgmental sampling. The statistical population in the quantitative part is the consumers of green products in the food industry; 384 people were selected using available sampling and answered the questions of the questionnaire. Interviews and questionnaires made by the researcher and taken from the qualitative section were used to collect information. In the qualitative section, the data obtained from the interviews were coded and analyzed in three main stages: open coding, axial coding, and selective coding. In the quantitative section, SPSS software was used for analysis and PLS was used for structural equations. The results in the qualitative section showed that 214 open codes, 85 concepts and 26 subcategories were identified and extracted from the conducted interviews. The results in the quantitative part showed that the model has a suitable fit and can be used for branding green products in the country's food industry.
Extended Abstract
Introduction
Today, in response to the increasing public interest in sustainable development, many companies have introduced green products. The characteristics of production and consumption of green products are in accordance with the concepts of economy, where waste reduction and environmental protection are the most important (Govindan & Hasanagic, 2018). In the economy, green products are increasingly popular with consumers and widely marketed. Selling green products creates domestic competition with non-green products. Green products usually have a higher quality level than non-green products. Due to the sustainable production method, green products have a higher production cost than non-green products (Shen et al, 2019). As a result, it is widely observed that green products are more expensive than non-green products (Basiri & Heydari, 2017). Consumers are also looking for a brand that has a strong planning strategy and methodology to achieve environmental sustainability in accordance with current and future regulatory guidelines and policies. Therefore, most business units have tried to incorporate sustainability into process and product or service design (Upadhyay & Kumar, 2020). Branding can be critical to a company's long-term success, especially for companies operating in markets with many clusters (many buyers and sellers) and few differentiated products. On the other hand, in recent years, climate changes along with increasing environmental awareness have changed consumers' purchasing decisions towards green and environmentally friendly products (Aivazidou et al, 2017). Green marketing is emerging as a popular advertising strategy due to increasing environmental concerns and awareness. In addition, in order to achieve a better understanding of the environmental movement of the target society, it is an important issue to test the attitude of the consumers of that country towards environmental issues and, as a result, their behavior (Mohammadi et al, 2022).
Based on this, the current research is looking for an answer to this question: What are the determining factors of branding green products, a model for Iran's food industry?
Theoretical Framework
brand
A brand is not only a symbol that distinguishes a product from others, but also includes all the features that come to mind when a buyer thinks of that brand. These characteristics are the objective, abstract, psychological and social characteristics of that product (Xiangbo et al, 2021). Green brands, green labels and characteristics of green environmental products create positive feelings in certain groups and consumers who know that a product is green and when it is better to use it. Natural brands and proper labeling are successful from a marketing point of view because of the positive overall image they create, and consumers tend to buy such products and therefore stick with them (Del Afruz et al, 2017).
Green marketing
The concept of green marketing is a business process that takes into account consumers' concerns about protecting the natural environment. Previously primarily based on environmental status, green marketing is becoming more sustainable in marketing efforts, with a primary focus on environmental and socio-economic status. However, the green market is defined as part of the market segments related to green consumption (Yoo et al, 2019).
Sandoughi et al, (2022) studied the modeling process of organic agricultural products market development in Iran with an interpretative structural approach. Based on the obtained results, the process model of organic agricultural products market development starts from the analysis of the current situation, setting goals and prospects, and ends with the stage of increasing consumption and capacity building in the market. This model can be used as a guide by policy makers and all organic field activists in various research, planning and implementation sectors.
 Sarkar et al, (2022) investigated environmental and economic sustainability through innovative green products with renewable production. The findings showed that highly innovative green products perform better than low innovative products when uncertainty in demand and supply is high. Furthermore, new green products should be introduced only when the expected benefits of the new products outweigh the losses of the existing products. New policy innovation with remanufacturing is cost-effective compared to traditional innovation policy.
Research methodology
According to its purpose, the research method is applicable; in terms of execution method, it is mixed (qualitative-quantitative); and in terms of data collection method, it is survey-exploratory. The statistical population of this research in the qualitative part is the managers of green brand food companies with master's and doctorate educations in the field of management, agriculture and entrepreneurship, as well as university professors of business management and environment. The statistical population in the quantitative section is the consumers of green products in this industry, which were considered as the sample size of 384 people using Cochran's formula and available sampling method. Collecting information in the qualitative part by the interview; and in the quantitative part of the research using the concepts obtained in the qualitative part, a questionnaire of 85 questions was used.
Research findings
In the qualitative section, the data obtained from the interviews were coded and analyzed in three main stages: open coding, axial coding, and selective coding. In the quantitative section, SPSS software was used for analysis and PLS was used for structural equations. The results in the qualitative section showed that 214 open codes, 85 concepts and 26 subcategories were identified and extracted from the conducted interviews. The results in the quantitative part showed that the model has a suitable fit and can be used for branding green products in the country's food industry.
Conclusion
The current research has been carried out with the aim of identifying the determining factors of green product branding, a model for Iran's food industry. The results of the present study are in agreement with the results of Sandoughi et al, (2022), Mohammadi et al, (2022), Sarkar et al, (2022), Jegatheesan et al, (2021), Mohammadi Far & Soleimani (2021), Pourjamshidi et al, (2020), Marvi et al, (2021), Pourjamshidi et al, (2021), and Tandon et al, (2016). Mohammadi Far & Soleimani (2021) investigated the design of a multi-level framework for the successful implementation of green marketing in food manufacturing companies. The findings of the model indicate that several factors influence the implementation of green marketing in a multidimensional and intertwined manner. These factors can be categorized in four levels. The fourth level factors form the most basic layer and include the penetration of belief in green marketing in the philosophy and vision of the company; the third level includes the support of senior managers and changes in the organization's internal procedures; the second level includes optimizing the organizational structure, improving the organizational culture, improving employees and managing the change process: and the first level, which was placed in the highest and most operational layer of the interpretive structural model hierarchy, includes changes in the marketing mix, understanding and implementing green marketing audits, and developing technology infrastructure of information.
According to the results obtained from the research, it is suggested:

Advertising programs should be developed to familiarize the general public with green products, features and benefits on the platform of social networks.
Human resource development programs and attention to the training of people in this field should be developed.
Selection of food industry experts and experts in the field of green products so that their experiences in the field of green products production can be used.
To improve the quality and safety of programs related to the production of green products and achieving health and management standards.

Abstract Abstract The purpose of this research is to analyze the promotion of tax compliance using the meta-combination method. This research is applicable in terms of purpose, qualitative in terms of the way of collecting data, and with a meta-composite approach in terms of the method of conducting the research, using the approach of Barroso and Sandlowski (2007) that the steps of this research are based on the seven-step method to review the research literature. The statistical population of the research includes the results of research conducted in countries that have analyzed the promotion of tax compliance. For data analysis, meta-combination method was used. In this study, to identify the components of tax compliance, first the screening criteria and analysis on the conducted researches finally led to the selection of 23 documents that met all the requirements set by the review protocol. By examining these documents, 26 codes were identified as organizing themes and were introduced in the form of 5 comprehensive theme codes with the titles "cultural norm, social values, central norm, rule of law, executive guarantees". Extended Abstract Introduction One of the most important and fundamental ways to increase tax revenues and achieve the aforementioned goals in this sector is to try to increase tax compliance. Studies show that the higher the percentage of tax compliance in a tax system, the more the amount of revenue collected by the tax sector, and macroeconomic indicators such as the ratio of taxes to GDP, the ratio of actual tax revenues to the predicted tax revenues in the budget, and the ratio of voluntarily paid tax revenues to all collected tax revenues increases. Considering the importance of the issue, the aim of the current research is to provide a governance framework to promote tax compliance (Salaudeen & Abdulwahab, 2022). There are two different approaches to discuss the issue of tax compliance. One of them is the economic approach based on the theory of public choice (Allingham & Sandmo, 1972), whereby taxes are either systematically paid or taxpayers avoid paying taxes. In addition, there is another approach called "social-psychological approach" whereby tax compliance is determined through psychological factors such as considerations of tax justice and a sense of moral identity (Khalid, 2022). One of the main theoretical areas in the category of taxpayers' compliance is the "deterrence theory" (Becker, 1968). In this theory, it is assumed that taxpayers seek to maximize their expected utility from a gamble called "non-compliance", which is based on the balance of benefits obtained from the success of tax evasion, against the expected risk of detection and tax crimes (Sandmo, 2005). The final result of the said theory is that compliance is highly dependent on tax audits and penalties. In other words, taxpayers will pay their taxes due to the fear of crimes (Alabede, 2011). Based on this, the current research is looking for an answer to this question: What is the analysis of improving tax compliance using the meta-combination method? Theoretical Framework Tax compliance The meaning of corporate tax compliance is that taxpayers comply with the country's tax laws and regulations. This compliance includes registering in the tax system, submitting declarations, maintaining and presenting documents, calculating reports, and paying the tax debt correctly and in full at the appointed time, so tax compliance means complying with the tax law on the part of the taxpayer, which ultimately leads to an increase in government income tax and improving the society (Mohammadi et al, 2023). Accountability In a simple definition, it can be said that accountability is making specific people responsible for ensuring the performance of assigned tasks, in a certain time and according to the methods and criteria agreed upon or stipulated in the law. Also, accountability is defined as giving a reason and asking for the work done. In this definition, the existence of the right to question is assumed for a specific individual, group or organization; therefore, basically the question is based on the right, and this right forces the other to respond (Tax Affairs Organization of the country, 2018)). Yu (2022) examined the tax structure and corporate tax compliance: Evidence from China; which empirically examines the effect of tax structure on corporate tax compliance using Chinese industrial enterprise database and provincial data. The results show that relying more on indirect taxes leads to a decrease in corporate tax compliance, while increasing the proportion of direct taxes on total tax revenues significantly increases corporate tax compliance. To overcome endogeneity, robustness is tested using instrumental variables and other robustness checks, such as changing variables and changing time ranges. Analysis of the mechanism shows that improving the quality of governance and increasing tax efforts will be useful to reduce the complexity of the tax system. This paper examines the impact of the tax system on corporate tax behavior from the perspective of tax structure, which also provides precise empirical evidence for tax reform in China. Sarmad et al, (2022) in a research titled "Corporate Taxation and Firm-Specific Capital Structure Determinants: Evidence from UK and US Multinational Corporations" examines whether the effective tax rate and firm-specific factors (such as firm size, growth opportunities, tangibility, risk, profitability, non-debt tax shields and liquidity) affect the capital structure of multinational companies in the energy sector. In this research, fixed effect and random effect regression models were used to test balanced panel data sets of multinational companies based in the United Kingdom and the United States of America during the period of 2011-2019, during which the positive and significant effect, evident tax shields, risk, profitability and non-debt over the criteria of long-term debt and total capital structure. However, in the case of short-term debt, it was shown to be significantly negatively related to tangibility, non-debt tax shields and liquidity; and positively related to firm risk. Therefore, the effective tax rate and company size have a significant negative relationship with leverage, the choice of multinational companies and liquidity has a significant inverse relationship with long-term debt, the results significantly contribute to the evaluation of multinational companies in the energy sector, and shows how managers can achieve an optimal level of capital structure. Research methodology This research is applicable in terms of purpose, qualitative in terms of the way of collecting data, and with a meta-composite approach in terms of the method of conducting the research, using the approach of Barroso and Sandlowski (2007) that the steps of this research are based on the seven-step method to review the research literature. The statistical population of the research includes the results of research conducted in countries that have analyzed the promotion of tax compliance. Research findings For data analysis, meta-combination method was used. In this study, to identify the components of tax compliance, first the screening criteria and analysis on the conducted researches finally led to the selection of 23 documents that met all the requirements set by the review protocol. By examining these documents, 26 codes were identified as organizing themes and were introduced in the form of 5 comprehensive theme codes with the titles "cultural norm, social values, central norm, rule of law, executive guarantees". Conclusion The current research has been carried out with the purpose of analysis on the promotion of tax compliance using meta-combination method. The results of this research are in agreement with the results of Yu (2022), Sarmad et al, (2022), Teymuri et al, (2022), Mohajeri et al, (2022), Bizaval (2020), Hasanvand et al, (2020), Tang (2020), Guzel (2018), and Lin et al, (2018). Yu (2022) showed that relying more on indirect taxes leads to lower corporate tax compliance, while increasing the proportion of direct taxes on total tax revenues significantly increases corporate tax compliance. To overcome endogeneity, robustness is tested using instrumental variables and other robustness checks, such as changing variables and changing time ranges. Analysis of the mechanism shows that improving the quality of governance and increasing tax efforts is useful for reducing the complexity of the tax system. According to the obtained results, the following suggestions are provided: The tax system should be developed in the direction of transparent economic information and the organization of tax laws and regulations; and one of the roots of corruption is not disseminating information in the economy and the lack of transparency of economic activities, and finally, conscious hiding of the income of taxpayers. In order to improve tax compliance, there is a need to create an integrated platform for the exchange of economic information from the basic provisions of upstream documents, and the information obtained from various devices and organizations helps to make the economic information clearer and more accurate. In order to encourage taxpayers to comply with taxes, many preconditions must be taken into consideration in the society so as to be able to achieve tax compliance by improving the tax culture.

Abstract The profit predictability of the company's future performance is based on accounting information. It uses the information obtained from these forecasts to determine the company's value from the point of view of users of financial statements. Therefore, the current research was conducted with the aim of designing and explaining the profit predictability assessment Model in Companies active in the financial industry. This qualitative research was compiled using thematic analysis; In this research, by using semi-structured interviews with 18 experts in the field of accounting, as well as reviewing related researches, the findings were combined and the present model was designed. Based on this, by analyzing the content of the interviews and researches using the MaxQda2020 software, the relevant dimensions were extracted and the importance and priority of each was determined using Shannon's entropy technique. Based on the research approach, 28 components were extracted and the company's information environment, deviation analysis, profit variability and financial leverage analysis obtained the highest coefficient of importance using Shannon's entropy technique. In this research, the profit predictability evaluation model was presented in the form of 28 components. Since a comprehensive model has not been provided to evaluate the predictability of profits, this research can be useful in the direction of emerging challenges, profitability and improving the ability of Companies active in the financial industry to create scenarios. Extended Abstract Introduction Profit is one of the most prominent and significant items on financial statements that attracts financial statements users' attention. Investors, lenders, managers, company employees, analysts, the government, and other users of financial statements use profit as a basis for investment decisions, loan granting, interest payment policies, evaluating companies, calculating taxes, and other decisions pertaining to the company (Rauličkis et al., 2019). Profit, from an informational standpoint, represents the result of economic activities. Numerous investors favor companies with a consistent, profitable trend. Moreover, investors believe companies with fluctuating profits are riskier than those with stable profits (Gedviliene et al., 2018). In other words, profit is one of the most accurate measures of economic activity. Shareholders, as the most significant group of users of financial statements, scrutinize profit-related information. Investment, decision-making, and forecasting are guided by profit. Among the qualitative characteristics of profit are its sustainability, predictability, relevance, timeliness, and conservatism (Cheema et al., 2017). Forecasting is a crucial aspect of economic decision-making. Investors, creditors, management, and others rely on predictions and expectations in making economic decisions. Since investors and financial analysts use profit as a primary criterion for evaluating companies, they measure future profitability when deciding whether or not to retain or sell their shares. They evaluate the status of a company based on profit projections (Tian et al., 2021). The current and future profitability level of companies is the most important criterion for investors when selecting investment companies, so investors make decisions regarding various investment strategies based primarily on profitability. From the perspective of users of financial statements, the ability to predict the company's future performance based on accounting data and to utilize the information derived from these forecasts is crucial for determining the company's value. Therefore, accounting profit and its related components are among the factors individuals consider when making decisions. Information about the predictability of future profits is essential and helps forecast future profits. Based on the above background, the present research aims to design and explain a model for assessing the predictability of profit in companies active in the financial industry between 2011 and 2019. Valuable information regarding the predictability of profits aids in predicting future profits. This information typically covers the existing literature and research that determines a company's value from the financial statement users' perspective. Therefore, accounting profit and its related components are among the factors individuals consider when making decisions. The information related to the profit predictability is important and helps the future profit predict. The current study presents a useful model for developing research literature and will close the existing research gap. In this regard, this study sought to answer the following research question: How do companies active in the financial industry evaluate the predictability of their future profits? Theoretical framework Profit prediction is the ability of current profit to predict future profit in the short and long term. Profit projections provide management with information about the future of the company. Profit volatility is one of the factors that should be considered in profit forecasting; predictability has an inverse relationship with profit volatility (Cai et al., 2017). This criterion is defined as profit's ability to predict its own future. Predictability is one of the relevant components of the Financial Accounting Standards Board's (FASB) theoretical framework. Therefore, profit is desirable from the standard-setter's perspective (Ali et al., 2017). As a quality and time series characteristic of profit, profit predictability is the capacity of current profit to predict future short- and long-term profit. Among the factors that influence the relationship between volatility and profit predictability are economic and accounting factors (Skvarciany & Simanavičiūtė, 2018). Profitability predictability is one of the quality characteristics that enhance the relevance of accounting information. Examining the relevant literature reveals that numerous researchers have included predictability as one of the characteristics of profit time series. Several analysts view predictability as a distinct indicator of profit quality. On the other hand, others place predictability under a separate heading referred to as qualitative characteristics of accounting information criteria. Methodology The current research is based on qualitative research in the inductive paradigm and is applicable in terms of purpose. This study's statistical population consisted of accounting experts, including professors of the disciplines above, and managers and business owners in the financial sector. Per the study's objectives, 18 individuals were sampled in a targeted manner using the snowball method. The sample size was determined using the principle of theoretical saturation so that no new factors were observed after interviewing the 16th and 17th individuals, and the process of interviewing the 18th individuals was completed. Face-to-face interviews with open-ended questions were conducted, and then, using the coding procedure, 28 factors affecting the assessment of profit predictability were identified. MAXQDA 2020 software was utilized for coding. To ensure the coding and concept extraction accuracy, the codes obtained from the interviews were provided to the interviewees once more to obtain their approval of the extracted codes. The objective was to discover the interviewee's main point. In addition to expert interviews, domestic and international publication databases were examined in this study, focusing on articles relating to the ability to predict profit based on the reflection of previous studies in articles published between 2010 and 2022. Discussion and Results This research identified and categorized five concepts and 28 components of profit predictability evaluation based on interviews analyzed using the method of theme analysis and a review of previous research. This stage's findings indicate that such a systematic and exhaustive study has not yet been conducted. Each study has focused on a particular aspect and has not been presented comprehensively and systematically. Components of profit predictability evaluation include profit smoothing, company information environment, deviation analysis, disclosure requirement, biases, company market value, profit process complexity, environmental consciousness, volatility, time series techniques, unsystematic risk, expectations analysis, profit variability, operating cycle length, managers' opportunism, news accumulation, point forecasting, financial statement items, information accumulation, financial leverage analysis, forecasting horizon, past forecasting behaviors, company size, identification of stable components, and information symmetry are all factors that can influence the accuracy of projections, where conservatism is the estimation of items and the quality of matching income and expenses. Conclusion Accounting and the preparation of financial statements serve to provide decision-makers with useful information. The capacity to predict financial statement items is one manifestation of this usefulness. Investors, managers, financial analysts, researchers, and lenders have long been interested in forecasting accounting profit and its impact on economic decisions. This interest is a result of the use of profit in stock evaluation models, which contributes to the efficient functioning of the capital market, solvency assessment, risk assessment, economic unit performance evaluation, and the use of profit forecasts in the discussion of profit smoothing for management decisions, as well as the use in economic, financial, and accounting research. This study was conducted to design and explain the model for evaluating the ability to predict profit. According to the results of Shannon's entropy applied to the company's information environment, deviation analysis, profit variability, and financial leverage analysis are the most crucial factors. The subject of the research was the absence of a comprehensive model in the studied society and the neglect of the study gap's effective components, which prompted the researchers to develop a model. In this study, through expert interviews and a review of prior research, new dimensions of profit predictability were introduced with a more detailed and accurate look. Finally, a stage model was presented to design the model of this phenomenon according to the native conditions of the country, thereby reducing the amount of dispersion among previous research findings and emphasizing coherence and integration. This study aimed to fill the gap left by previous research to provide a comprehensive and step-by-step model for evaluating the predictability of profit. In their research, Alarussi and Alhaderi (2018) mentioned company size and financial leverage. They concluded that there is a positive relationship between company size and profitability and a negative relationship between leverage and profitability, which support the findings of this study. Moreover, the research findings of Yohn (2018) are consistent with the use of financial statement information. Fazlzadeh et al. (2019) referenced the investigation of the effect of news on profitability and profit forecasting, which is consistent with the present study's findings. In this regard, conducting a comprehensive analysis of financial leverage and the possibility of enhancing profit predictability through its application is suggested. In leveraged companies, profitability can be achieved by analyzing and matching the return on equity to the amount of debt. If the shareholders' rights exceed the company's debt, the company's use of debt may have a negative impact on its profitability. A weak and ineffective information environment decreases participation and diminishes profits. It also affects expenses and income compared to when sufficient and complete information is available. It is recommended that the company's information environment be improved and information circulation is accelerated. The more the deviations from the profit forecast are reduced, and the management can correctly identify and direct these deviations, the better the company's image will be, and the more accurately the profit will be reflected.  

Abstract The purpose of this research is to identify the dimensions and explain the technology valuation strategies of Iranian startups. The research method was applied in terms of purpose and based on the method of data collection, with a qualitative research approach. The statistical population of the research included experts, policymakers, consultants and CEOs active in Iran's startup ecosystem, 10 people were selected using the purposeful sampling and available method, and it was also analyzed using the interview content analysis method. Based on the findings of the study, 7 subcategories were identified in the main category of strategies. These sub-categories include the development and promotion of the technology valuation discourse, the transformation of existing knowledge in the field of technology into desirable and valuable knowledge, leadership and idea management, comprehensive technology evaluation system, culture building, regulation and regulation in the technology market, and the localization of technology valuation. Therefore, these strategies, while paying attention to Iran's environmental and cultural issues, can help the development and progress of Iranian startups in the technology valuation process and play an important role in the country's economic development.
Extended Abstract
Introduction
Startups are created as small, new, and independent businesses by individuals for self-employment (Birley & Westhead, 1994). Granlund et al., (2005) provide a definition of a start-up considering fast growth or fast growing companies operating in ICT businesses and the biotechnology (life sciences) industry (Granlund & Taipaleenmäki, 2005). In general, new businesses that have started from scratch are referred to as startups (Audretsch, Belitski, & Caiazza, 2021). However, the valuation of startups is a vital issue that must be addressed in order to attract capital and provide the necessary financial resources for their growth and development. The importance of correct startup valuation is directly related to the importance of this type of company in today's economy (Akkaya, 2020). Also, in recent years, the economic value of startups has been increasing (Stangler, 2019). In addition, startups are the main actors promoting technological innovation (Montani, Gervasio, & Pulcini, 2020).
Valuing technology in startups is one of the main challenges in the development and sustainability of these companies. The correct valuation of technology as one of the most fundamental components of decisions related to investment, development strategies, and attracting financial resources can help startups to be more productive of their resources and experience more sustainable growth.
Therefore, considering the expansion and importance of startups in the economy, it is important to understand the correct methods to measure their value (Sander & Kõomägi, 2007). Over time, it became clear that traditional valuation methods (cost approach, income approach, and market approach) are not enough to assess the value of a startup and other things should be considered. In addition, start-up companies typically have almost no track record, meaning that venture capital must "rely on a subjective evaluation method, based on the business plan provided by the investment management." Therefore, it is natural to assume that management is interested in providing a high equity value in order to prepare well for its exit (Hoffmann, 2023).
Considering the importance of technology valuation of Iranian startup companies and also the mentioned cases, the present study introduces and examines technology valuation strategies in Iranian startups. So the main issue here is how to choose and implement appropriate strategies for technology valuation in these companies. In this regard, the main question of the study is raised as follows: what are the effective strategies in valuing technology in Iranian startups?
Literature
Valuing technologies and innovations is difficult due to high uncertainty in commercialization (Kim, Ahn, Kwon, & Lee, 2019). Valuing technology is an illogical goal, and this means reversing the relationship between the means and the goal. This inverted valuation is harmful to the cultivation of mental culture (Gunderson, 2017). Access to information improves efficiency in valuation. The role of the Internet and Internet searches is important in disambiguating or moderating valuation bias (Chang & Kwon, 2018). Technology evaluation based on price adjustment by the transferor is a model for technology valuation that has three stages: first, the technology price is set in negotiations, and in the second stage, the price range is gradually limited, and in the last stage, the time interval for bargaining is determined to ensure a scientific and reasonable price (Ma, 2015). Business team, opportunity size, marketing, sales channels, partners, competitive environment, product strength, intellectual characteristics, idea implementation time, investment periods, and rules and regulations have the most impact on the value of oil startups in Iran (Ghanbari, Hoseini, & Moradi Esfanjani, 2019). To calculate the value of technology, the three components of the costs incurred for it in different stages (laboratory, prototyping, semi-industrial, etc.), analysis of the future revenues of the technology and the impact of its special features can be used (Fakour, 2017). At the strategic level of ecosystem innovation, performance is considered in the form of environment and infrastructure preparation (Javidaneh, Jafari, & Vazidedoost, 2021).
The possible distribution of the project value and the percentage of the obtained profit are the most important for making decisions in investing in venture projects (Hernandez-Garcia, Guemes-Castorena, & Jaramillo, 2017).
Research methodology
The current research is applicable in nature, and has been implemented in the framework of qualitative method. The statistical population of the research is made up of 10 policy makers, and managers of startups, knowledge centers, accelerators and activists in the country's start-up businesses. The method of data collection was done by conducting face-to-face, in-depth interviews with open questions between 30 and 60 minutes. To ensure the validity of the research, the central coding stage was reviewed by the participants and their views were applied in the central coding stage. Also 3 management professors reviewed the findings and commented on the central coding stage. At the end, the participants helped the analysis and interpretation of the data at the same time.
 
Findings
According to the conducted interviews and analyzes done to extract the components and dimensions of the model, the main and subcategories or indices were identified. Based on this, 7 subcategories have been identified for the main category of strategies. Based on this, the results of the present study showed that in order to design and implement the most successful technology valuation model in Iranian startups, adopting strategies such as 1. Developing and promoting the technology valuation discourse, 2. Converting existing knowledge in the field of technology into desirable and valuable knowledge, 3. Idea leadership and management, 4. Comprehensive technology evaluation system, 5. Cultivation, 6. regulation in the technology market, and 7. Localization of technology valuation can be the way forward.
Conclusion
The functioning of the results of the present study is influenced by the economic-infrastructural, cultural-social, and legal-political background conditions of Iran. These strategies, while paying attention to Iran's environmental and cultural issues, can help the development and progress of Iranian startups in the technology valuation process and play an important role in the country's economic development.
Also, interfering factors such as conflicts of interest and technology brokers can also influence the aforementioned strategies and technology valuation in Iranian startups. If the strategies mentioned in the findings of the study are implemented correctly, it can be hoped that in the future, start-up businesses and the entire innovation ecosystem in the country will benefit from the profits of calculating the real value of startup technology and the profits of the technology valuation process itself, regardless of the outcome of this process.
In this regard, Fakour (2017) presented a framework for valuing technologies in the early stages of development, which included three components: costs incurred for technology in different stages (laboratory, prototyping, and semi-industrial), analysis of future revenues, and the impact of specific technology features. In this study, the role of factors such as the type of business, technology brokers, the bubble of startups claiming technology and innovation, the necessary requirements for valuation, culture making in this field, etc., are not mentioned. khatami firoozabadi et al. (2017) also presented a model for valuing electronic services (information technology) in large non-profit organizations. In this study, the researchers presented strategies for electronic services in their own model. Based on the results of the study, the researchers state that the opinion of customers is one of the factors that determine the value of electronic services. Also, the costs of providing systems hardware is one of the variables that determine the value of electronic services in the public sector, but in non-profit institutions due to the lack of legal requirements, extract of system hardware costs from financial books is not easy, and due to the multiple use of hardware to provide different electronic services, it is not easy to measure the cost share of each software or system. Menville & Kraemer (2004) developed a resource-based model for IT business valuation that includes IT resources and complementary resources that affect business processes, which in turn affect organizational performance. Also, Chow et al. (2007) argue that the value of information technology is the value provided as a result of the use of information technology. Researchers propose a three-dimensional classification that includes four main levels of user satisfaction, individual impact, organizational impact and social impact (Chau, Kuan, & Liang, 2007). Kohli and Grover (2008) also developed a framework for defining intermediate value (e.g., business process improvement), output value (e.g., better customer service), and competitive value (e.g., first to market) of business information technology (Kohli & Grover, 2008).
According to the results of the present study and the positive effect of the strategies proposed in the design and implementation of the technology valuation model on Iranian startups, it is suggested that organizations and startups in Iran take advantage of these strategies. Therefore, it is suggested that the officials and policy makers in the field of entrepreneurship and productivity take the necessary measures regarding the importance of valuing technology in the media and social networks. In this regard, it is important to hold conferences and seminars with the participation of elites and experts in the field of technology to create a valuation discourse. Also, encouraging cooperation between universities and industry in order to exchange knowledge and commercialize university technologies, create mechanisms and standard criteria to evaluate and measure the value of technology in startups and industry, amend laws and regulations related to technology in order to facilitate the process of valuing and commercializing technology, and adapting strategies and Valuation models with Iran's local and cultural conditions can be helpful in this field.

Abstract The purpose of this research was to design a distribution channel selection system in the supply chain of the oil industry using the combination of adaptive neural-fuzzy network and meta-heuristic algorithms (Case study: National Oil Products Distribution Company of the dual regions of West Azerbaijan). This research was based on the purpose of the research, developmental-applicative and based on the descriptive-modeling research method. The statistical population of this research was 185 axis sales, Sekodar and fuel supply stations in the two regions of North and South of West Azarbaijan province. In this research, questionnaires and documents were used to collect data. In order to analyze the data, confirmatory factor analysis, adaptive neural-fuzzy network in basic mode and adaptive neural-fuzzy network combined with genetic meta-heuristic algorithms and particle swarm have been used. In this research, first, the combined distribution channel selection system was designed, and then using the system designed based on the least error, the traditional distribution channel and the branding plan of the fuel stations were evaluated based on the input scores. The results show that the best system for selecting the distribution channel was the adaptive neural-fuzzy network combined with the particle swarm algorithm. By comparing the performance of the branding plan and the traditional method, it was determined that the branding plan has a better performance and is a suitable distribution channel for the National Oil Products Distribution Company of the dual regions of West Azerbaijan.
Extended Abstract
Introduction
Rapid changes in consumer purchasing behavior, along with supply chain redesign, have caused both existing and new retailers to implement a variety of new inventory management strategies (Zhang et al., 2017; Melis et al., 2015). According to Forbes magazine, companies like Wal-Mart are known as the biggest companies in terms of sales (Forbes, 2014). The success of these companies is strongly related to the strategy and proper operations of the supply chain (Bogenrief, 2012). Some companies around the world (such as Amazon, Apple, Coca-Cola, Dell and Nike) attribute at least part of their success to supply chain management. At the same time, the results of the survey conducted in 2012 show that less than half of company managers recognize supply chain management as a strategic asset. In general, companies that recognize supply chain management as a strategic asset and use it in their daily processes, on average, achieve 70% higher financial performance (Kozlenkova et al., 2015). Since one of the main concerns of marketing is providing value to the consumer and the final user, an efficient supply chain is perhaps the most essential marketing function. Any mistake anywhere in the supply chain can have two-way effects for the company and its customers (Ellis, 2011). On the other hand, an effective and efficient supply chain allows companies to deliver higher value to final customers and improve results for the company.
Marketing distribution channels are where the process of creating customer value in the supply chain is more prominent (Kozlenkova et al., 2015). Distribution channels and their proper use can help to increase the competitiveness of companies (Gong et al., 2023); therefore, distribution channel management is considered as an important task (Berling et al., 2023; Chen et al., 2014; Chiang, et al., 2003).
Based on the above discussions, the approach of paying attention to the distribution channels in the supply chain is a problem that has led the researcher to conduct this research. This issue originated from two main areas. On one hand, the researcher's studies show that there is a lack of research in the field of choosing distribution channels in supply chain management, and the knowledge gap in this field is clearly visible. On the other hand, due to the fact that the National Oil Products Distribution Company of Iran, in a new approach, is looking for branding and creation of oil products distribution chain companies, which is the first of its kind in Iran; in such a situation, the need to design a supply chain distribution channel selection system in distribution companies can make it possible for managers of oil products distribution companies to choose appropriate distribution channels, develop appropriate cooperation, and understand priorities in relation to the members of the channel and identify the desired channel. In such a situation, methods such as artificial intelligence can be helpful. One of the methods of artificial intelligence is adaptive neural-fuzzy networks.
Research methodology
This research is applicable in terms of purpose, and descriptive-modeling in terms of the research method. Based on the nature of research variables, the statistical population of this research has been investigated in two parts. In the first part, the main statistical population of this research was axis sales, Sekodar and fuel supply stations in the two regions of North and South of West Azarbaijan Province.
To determine the validity of the questionnaire, two relative coefficients of content validity and content validity index were used. The results of these two coefficients indicate the elimination of some measures and confirm the validity of the questionnaire. The final parameters of the research based on inputs and outputs are shown in table (3).
Cronbach's alpha coefficient has been used to determine reliability. Reliability was determined based on the original sample, and the results showed that the value of Cronbach's alpha coefficient for all the main components was greater than 0.7, and based on this, the reliability of the questionnaire was confirmed.
In order to analyze the data in this research, the ANFIS method and its combination with genetic meta-heuristic algorithm and particle swarm were used to design the supply chain distribution channel selection system in the National Oil Products Distribution Company.
Findings
Confirmatory factor analysis
In order to verify the main components through the measured reagents, confirmatory factor analysis was used in Lisrel software. For confirmatory factor analysis, two categories of fit indices of the confirmatory model and factor loadings indicating the relationship between the main component and the indicators have been used. For the fit of the confirmatory model, the root mean square error of estimation (RMSEA) index, root mean square residual (RMR) index, goodness of fit index (GFI), adjusted goodness of fit index (AGFI), comparative fit index (CFI) and the normalized fit index (NFI) was used. The root mean square index of the estimation error should be less than 0.09, the residual mean square root index should be less than 0.05, and the values ​​of the goodness of fit, adjusted goodness of fit, comparative fit and normalized fit indices should be greater than 0.9; to be able to claim that the verification model correctly verifies the main component. In the second part, factor loadings and t values ​​have been used to investigate the relationship between the main component and the variables. From an empirical point of view, the value of each factor load should be greater than 0.5, and from a statistical point of view, the corresponding t value of each factor load should be greater than 1.96. The results are shown in table (4).
The results of the suitability indices of the verification models in Table (4) show that the value of RMSEA is smaller than 0.09, the value of the RMR index is smaller than 0.05, the value of the goodness of fit indices, the adjusted goodness of fit, Adaptive fit and normalized fit are greater than 0.9. Also, the relative chi-square value was calculated smaller than 3, which indicated the appropriateness of all the verification models and the verification of the main input and output components in the model. Examining the relationship between the main component and the determinants through factor loadings also shows that all factor loadings are greater than 0.5. The statistical analysis of factor loadings through t values ​​also shows that the t value obtained for all factor loadings is greater than 1.96 and is significant. Therefore, the results obtained for the reagents and the main components can be confirmed in general. As an example, the output of the software for operating loads and t values ​​of the main component of channel tasks are shown in figures (3) and (4).
Discussion and conclusion
This article was formed based on this main question: how is the appropriate system for choosing distribution channels in the supply chain of the oil industry using the combination of adaptive neural-fuzzy network and meta-heuristic algorithms in the National Oil Products Distribution Company of the dual regions of West Azerbaijan? To answer, first the literature and theoretical foundations of the research were reviewed; and in line with that, the variables and indicators affecting the selection of distribution channels in the supply chain of the distribution companies of the National Oil Products Distribution Company were extracted. In the next step, confirmatory factor analysis was used to confirm the main components through the measured indicators in the studied statistical population. After confirming the main components and specifying the inputs and outputs of the supply chain distribution channel selection system in distribution companies, first the adaptive neuro-fuzzy system in the basic state was implemented, and the error of each system using the indices of mean square error and root mean square error were calculated to determine the performance of each of them. After identifying the best adaptive neural-fuzzy system in the base state, in the second stage, the adaptive neural-fuzzy system is combined with meta-heuristic algorithms and finally the best distribution channel selection system in the supply chain of the National Oil Products Distribution Company in two regions of West Azarbaijan was determined based on the designed hybrid system.
Based on the results obtained, it is suggested to the executives to increase the quality of the distribution channel in the supply chain by factors such as creating mutual trust, attention should be paid to the infrastructure and facilities of the place when granting representation, the quality of the human resources of the placeholders and the level of capital submitted by the placeholders, and, evaluate each of these cases with a detailed investigation. In the branding method, in order to promote the brand, it is necessary to establish mutual trust between the main brand and the established brand, and the established brand defines its identity based on the original brand. The use of specialized and trained manpower in the branding method to increase the quality of distribution is one of the main requirements in the issue of distribution in the branding method, which needs to be addressed by providing multiple trainings to the existing employees. Also, the main brand can help the incumbents in accessing financial resources and new investments in the form of low interest loans.

Abstract This article aims to design a structural, behavioral and background model for talent management in the specialized parent company of thermal power generation. Since the phenomenon of organization and management can be studied and analyzed in the form of three categories of structural, behavioral and contextual factors, the basic basis of the conceptual framework of the research is the use of the three-pronged model. To achieve the purpose of the research, a mixed exploratory design (qualitative-quantitative) was used. became Based on the findings of the qualitative section, a questionnaire was compiled and distributed among 237 employees of thermal electricity subsidiaries. The final model was validated by the structural equation modeling method and the appropriateness of the model was confirmed in fitting the collected data. The results showed that the structural dimensions of talent management include six dimensions of organizational structure, recruitment system, training system, service compensation system, management and performance evaluation system, and organizational strategy. Behavioral dimensions include the three dimensions of organizational culture, leadership style and meeting high-level needs, and contextual dimensions include the atmosphere and environment of the organization and the external environment. The proposed three-dimensional model can be effective in line with the policies and decisions of managers in the process of attracting, developing and maintaining talents. Extended Abstract Introduction Organizations have well understood that they need to have the best talents in order to succeed in the complex global economy and survive in the competitive business environment. Also, organizations have realized that these intellectual capitals are vital resources that require management in order to achieve the best results (Mahmudi et al, 2022). In the past, talent management was assigned to the human resources unit as a side responsibility, while today talent management is considered as an organizational task, which is the responsibility of all organizational units. Talent management is so important that it alone can be considered the heart of human resources (McDonnell et al, 2019). Due to their high contribution and influence in the country's economy, state-owned companies are among the organizations that need to be specially addressed in the talent management process (Dehghaniyan et al, 2018). During the past few years, the country's electricity industry has faced problems in attracting, developing and maintaining organizational elites and talents, and also leaving a number of them for various reasons. This issue has; therefore, not only caused problems for the companies through the lack of human resources in these positions, but also, each of these people have carried their explicit and implicit knowledge out of the company, and damaged the organization from this point of view as well. Also, some talents want to have special privileges compared to other employees of the organization, for example, to receive more and better training, to have more flexible working hours (floating), and to enjoy more benefits (Shateri et al., 2016). Based on this, the current research is looking for an answer to this question: What is the model of talent management in the specialized mother company of thermal power? Theoretical Framework Talent management is a continuous process that includes attracting and maintaining qualitative employees and developing their skills. This program is aimed at providing human capital to improve organizational performance through employee empowerment (King et al, 2021). Its purpose is to ensure the availability of talent and to place the right people in the right job at the right time based on the strategic goals of the business. Talent management includes all human resources, administrative and technological processes. It usually refers to things like choosing recruitment options, selection, recruitment, socialization, retention, development and deployment, which is accompanied by planning and analysis. In other words, talent management is related to the recruitment, development of employees and management processes, and can be described as "talent optimization" (Froese et al, 2020). Montero Guerra et al, (2023) investigated the impact of digital transformation on talent management processes. Their results showed that organizational changes caused by digital transformation affect talent management and attracting and retaining talents. Mahmudi et al, (2022) investigated the role of talent management in organizational succession among physical education managers in Tehran. The results of the research findings showed that there is a positive and significant relationship between talent management and its dimensions of attracting and identifying talents, selecting and hiring talents, developing talents, employing talents, retaining and maintaining talents, the attitude and approach of talent management with the performance of succession planning, and the results of the research model showed that the use of talent was a stronger predictor than the succession. The results state that for the flourishing of talents and the formation of a unified Islamic-Iranian identity, the education organization requires the existence of talented and high-quality people and the training of suitable replacement forces based on the philosophy of Islamic-Iranian education. Research methodology According to its purpose, the research method is developmental-applicable, and in terms of execution method, it is mixed (qualitative-quantitative), and in terms of the data collection method, the qualitative part is exploratory-inductive and the quantitative part is descriptive-analytical. The statistical population of the research in the qualitative part includes 15 academic and industrial experts, and the dimensions of talent management in the form of structure, behavior and context, selected for the interview using purposeful sampling and in the form of snowball. The statistical population in the quantitative part includes 237 employees of thermal power subsidiaries who were selected using simple random sampling. Semi-structured interviews were used to collect information in the qualitative part, and a researcher-made questionnaire taken from the qualitative part was used in the quantitative part. Research findings In the qualitative part of the comparative approach and content analysis, the final categories were identified using previous studies; and in the quantitative part, SPSS software was used for analysis and AMOS was used for structural equations. The results showed that the structural dimensions of talent management include six dimensions of organizational structure, recruitment system, training system, service compensation system, management system, performance evaluation, and organizational strategy. Behavioral dimensions include the three dimensions of organizational culture, leadership style, and meeting high-level needs; and contextual dimensions include the atmosphere and environment of the organization and the external environment. The results in the quantitative section showed that the model has a good fit.   Conclusion The current research was conducted with the aim of designing a model of talent management in the specialized mother company of thermal power. The results of the present study are in agreement with the results of Montero Guerra et al, (2023), Mahmudi et al, (2022), Sotudeh arani et al, (2021), Haghghani (2021), Mahfozi et al, (2019), Moradi et al, (2022), and Won Yon (2020). Mahmudi et al, (2022) showed that a positive and significant relationship exists between talent management and its dimensions of attracting and identifying talents, selecting and hiring talents, developing talents, employing talents, retaining and maintaining talents, the attitude and approach of talent management on one side, and succession planning on the other, and based on the results of the research model, it was observed that the use of talent was a stronger predictor than succession planning. They also showed that for the flourishing of talents and the formation of a unified Islamic-Iranian identity in the education organization, it is necessary to have talented and high-quality people and to train suitable replacement forces based on the philosophy of Islamic-Iranian education. According to the results obtained from the research, it is suggested: To attract talent from within the organization through evaluation centers in the organization that periodically evaluate employees in terms of work and behavior and guide them in the field of performance management and career development. To recruit from outside the organization, the selection and recruitment process should be focused on identifying talented graduates and applying the law of recruiting elites and preventing the entry of people who do not have the necessary qualifications. The use of prominent professors to provide educational content; professors who, while having theoretical literacy, also have the required practical and applicable experience and have good abilities.

Abstract The purpose of this research is to provide a new business model to help entrepreneurs in developing new businesses and e-commerce startups.
The research method is applied in terms of its purpose, developmental in terms of its direction and quantitative in terms of its nature. the statistical population of the research consists of 25 experts in the field of entrepreneurship and          e-commerce.
The development of model has been done based on Osterwalder and Pigneurs’ basic business model (2010) and limitations identified in it. in development of model the dimensions and indicators related to each dimension collected by the review of theoretical literature. in the following, in order to calculate the Content Validity Ratio based on the experts' opinions, 12 dimensions and 83 components confirmed and finalized among initially introduced dimensions and components. the final dimensions of business model in current research involve business goals, strategy, key competitors, key partners, channels, customers, customer relationship, value proposition, key competencies, key platform, pricing and revenue stream and cost structure and risk. based on the results of quantitative calculations, the most important dimensions from view of experts are business goals with score 0.87, content marketing strategy with score 0.7 and suppliers related to target customers with score 0.61. Finding of research display that business model presented in current research, in addition to improving Osterwalder and Pigneurs’ business model (2010), has led to better understanding of business model elements among entrepreneurs. Further more it creates convergence and common understanding of business concepts between entrepreneurs and investors, which improves investment negotiations. through this business model, entrepreneurs focus on value proposition in addition to the technical details. Extended Abstract Introduction Today's world is changing. Rapid digitalization has brought new opportunities and threats, and has facilitated access to new markets while breaking traditional barriers (Ibarra, 2018). Mobile-based technologies, along with new ways of storing and retrieving information and distributing and selling them, have provided the field of activity for emerging businesses that are referred to as startups (Rohn et al., 2021, Ghaderi et al., 2018). The development process of e-commerce has also accelerated in recent years (UNCTAD, 2021). Therefore, upon observing such a growing situation, entrepreneurs are eager to implement their business idea faster. Usually, the idea of startups is preferred over the business model due to its rarity and exception, however, the real understanding and possibility of realizing business opportunities is done through the business model (Slávik, 2019). In foreign research, the Business Model Canvas related to Osterwalder & Pigneur (2010) has been used in various fields; and by adding new dimensions to it, a new business model has been presented (Sabri, 2023; Dobrowolski et al., 2022). However, in domestic researches, the use of this framework is mostly based on the same standard 9-component model, and rarely changes have been made in its content and number of components (Mohammadian, 2021; Sadeghi et al, 2018). The need of entrepreneurs to create a framework to explain the business idea and opportunity in order to attract capital in the field of e-commerce startups has made it necessary to use the canvas of the business model in a redesigned, innovative and adapted manner in the mentioned field, which has been less noticed by researchers; therefore, the aim of the current research is to provide a business model to strengthen perception, improve communication information structure and value-oriented view of entrepreneurs, which can help in the development of e-commerce startups; Thus, according to the descriptions made, the main question of the research is stated as follows: What is the appropriate business model that entrepreneurs can use to create businesses based on e-commerce startups and what dimensions and components does it include? Theoretical Framework A startup is a small company or organization that aims to become a repeatable, scalable and profitable business model based on an innovative idea (Charekhah et al., 2013). From the point of view of Cuc (2019), since business models are in a permanent change, they cannot be defined completely. But from the perspective of Osterwalder and Pigneur (2010) "the business model describes what a company offers to its customers and how to achieve them, how does it communicate with customers, through what sources of activities and partnerships does it reach these goals, and finally how does it earn money." The business model presented by them is known as the Business Model Canvas, which is a strategic and powerful managerial and entrepreneurial tool. In addition to the popularity and benefits of this business model, a number of researchers have raised some limitations regarding it, which include: Not paying attention to business goals, vision and strategy; not paying attention to the category of competition and risk in businesses; the effect of changing the environment and technology on the business model; and the numerous divisions done in the context of the business model. (Coes, 2014; Widmer, 2016; Rodrigues & Lopes, 2018); therefore, in this research, an attempt is made to add new dimensions to the previous model and design, and present a new business model in the field of e-commerce, according to the local conditions of the country and the limitations mentioned in the context of the standard model. Research methodology The current research aims to provide a business model for e-commerce startup businesses through the development of the business model canvas; therefore, the research is developmental in terms of orientation, applicable in terms of purpose, descriptive in terms of expressing reality, and quantitative in terms of nature. The research philosophy is epistemologically of the positivist type and its color is also quantitative and objective according to the research question. Data collection was done based on a survey of experts using the content validity method. 25 active experts with at least 5 years of work experience in the field of entrepreneurship and e-commerce with a bachelor's degree or higher have been used to conduct the research. The tool used to collect the data needed for the research was a questionnaire. According to the purpose of the research, the components related to each of the dimensions of the proposed business model were extracted and provided to the experts by studying foreign and domestic articles so that they could determine the influential and important components in the dimensions of the theoretical framework of the research on the basis of formal and narrative validity (in two qualitative and quantitative stages). Simplicity, comprehensibility of the questions, appropriateness of the questions with respect to the specified components and dimensions have been evaluated in determining the validity of the content in the qualitative stage. Content Validity Ratio was used in the content validity check in the quantitative stage. The experts were asked to classify each of the questions based on a three-part Likert scale of "necessary", "useful; but not necessary", and "not necessary". Then, the content validity ratio is calculated based on the following formula: CVR=(nₑ-N/2)/(N/2) In this regard, nₑ is the number of experts who answered the "necessary" option, and N is the total number of experts. According to the use of 25 experts in this research, if the calculated value of the desired component is greater than or equal to 0.37, that component is accepted.   Research findings In the design of the business model of the current research, first the business model of Osterwalder and Pigneur was chosen due to its reputation. Then in the second step, based on the limitations of the mentioned model, a new business model was designed for e-commerce startup businesses. In the third step, the components related to each of the dimensions of the research business model were extracted through the study of external and internal research so that the experts could check them using the content validity method. In the fourth step, in order to implement the validity of the content, the experts reviewed the questions of the questionnaire qualitatively and raised the necessary points to ensure the clarity of the questions. Then the points mentioned in the questions of the questionnaire were corrected. In the continuation of the same stage, based on the open question asked about "introduction of other important components", the experts presented the pricing components. These components along with other components of the questionnaire were given to the experts to express their opinion using the content validity ratio method. The experts approved 83 of the 123 presented components. The value of the content validity ratio in these components was calculated to be more than 0.37, and 40 components could not achieve the required coefficient (0.37). Based on the calculated coefficients, the dimension of pricing was added and the dimension of perceived risk was removed from the model due to the fact that the score of its components did not reach the quorum. In the fifth step, the components whose score is more than 0.37 were selected and their related components and dimensions were fixed. These components are listed in Table No. 7 along with the content validity ratio scores. Finally, in the last step, based on the dimensions and components approved by the experts, a suitable business model for e-commerce startup businesses was designed according to Table No. 8, and the obtained components were inserted into the blocks corresponding to each of the dimensions. Conclusion The need of entrepreneurs for a framework to explain their business idea to investors has made it necessary to present a new business model in the field of e-commerce, which has received less attention from foreign and domestic researchers. In the current research, a new business model has been created in the field of e-commerce startups based on the opinions of experts through the identification of dimensions and components related to the business model. In this business model, the limitations of the Osterwalder and Pigneur (2010) business model framework have been considered. Based on the results of calculations related to content validity ratio, 83 components and 12 dimensions were confirmed by experts. These dimensions include business objectives, strategy, key competitors, key partners, channels, customers, customer relationships, value proposition, key competencies, key platform, pricing and revenue streams, cost structure, and risk. These dimensions have been used as blocks for the business model framework of e-commerce startups. 83 selected components have also played a role in conceptualizing the dimensions of the business model framework.  The framework of the business model presented in this research can improve business knowledge and increase the focus on the proposed value created in business by expanding the domain of thinking of entrepreneurs. In addition, it solves many problems in understanding and transferring business concepts between entrepreneurs and investors. Future studies can examine the changes of the business model from the internal point of view of startups and report the benefits and challenges that may exist by testing the business model presented in this research.

Abstract The purpose of this research is to understand the women working in the public sector about the organizational climate in the path of employment and promotion. According to its purpose, the research method is applied, and in terms of implementation, it is qualitative, of thematic analysis type, and in terms of its nature, it is fundamental and descriptive. The statistical population of the research includes 14 women working in the central bank, and the sampling was done in a purposeful and snowball manner, and the interviews continued until theoretical saturation was reached. The data collection tool is a semi-structured interview. For data analysis, MAXQDA 2020 software was used for coding. The results show that 60 themes as basic themes, 15 organizing themes (unsupportive environment, positive organizational climate, bee syndrome, legal gap, empowerment, lack of protective laws, discriminatory structure of recruitment and promotion, gender bias, hierarchical relationship, etc.) work, incompatibility of job structure and family obligations, measuring productivity, job identity, individual characteristics, women's needs) and finally after comparing and analyzing the themes of the organizer, 3 main categories under the title of inclusive themes (ruling atmosphere from women's point of view, possibility Employment in the middle to upper level, women's belief about career advancement) was identified and finally, the model of public sector working women's understanding of the organizational climate in the path of employment and promotion was identified. Extended Abstract Introduction In today's world, development is referred to as a concept that has global attention, especially in developing countries; and achieving its different dimensions is always present in planning and targeting. Achieving development is not only very important in itself, but faster achieving of it is also very important among the countries of the world as a privilege in this competitive world. In order to speed up the development process, it is necessary for societies to use their human resources efficiently. Development is a multidimensional concept that can be examined from different perspectives. Among the key factors of development, human resources are the main capital of any organization and country (Gheitasi & Azizi, 2020). Currently, the role of women is an undeniable priority for organizations and development planners (Abbas Zadeh, 2015). Today's world is rapidly moving towards the era of globalization (Arora et al, 2020). Despite all the efforts and progress to change the shape of the economy and the mentality of the society, the slow growth of women in organizations still exists due to the challenges of a completely competitive world. On one hand, the need for women's employment and the positive changes occurred over the years motivate them to keep pace with men; and on the other hand, they do not feel the necessary supportive atmosphere to believe in their abilities to face the challenges before them. (Rajabi Nezhad, 2021). Based on this, the current research is looking for an answer to this question: What is the perception of women working in the public sector about the organizational climate in the path of employment and promotion? Theoretical Framework Development management Development management is a concept that refers to two subsets of development of management and management of development. The development of management takes the necessary measures in order to improve the administrative capacity for development, and management of development is said to be a set of organized efforts and targeted programs of the administrative system that are in line with the national development goals (Vaezi et al, 2021). Women's participation and development Development is a change that is consciously planned and implemented by a nation and government towards modernity. It is also possible to provide a simpler understanding of development as "the process of change in a desirable direction through planned efforts." From the above two definitions, it can be concluded that "participation" is the key to success in achieving the country's development goals. In the implementation of participatory approaches in order to achieve development goals, it is very important to attract the participation of stakeholders, and therefore awareness and reward methods may be used to encourage people to participate in the implementation of development programs (Bagheri et al, 2019). The social, political and economic participation of the people in the decisions and determining the policies of any society causes the sustainable and all-round development of that society (Moghiseh, 2020), and a development is sustainable that solves the current needs in such a way that the ability of the future generations do not compromise in meeting their needs (Amirbeyki Langroudi et al, 2020). Women and management of organizations In today's world, the quality and capability of human resources ensures the prosperity of organizations. Considering that the success of organizations depends on the use of different expertise and considering that women have special capabilities in creating a dynamic atmosphere, healthy culture, effective communication, and creativity and innovation in the organization; therefore, it seems that creating the necessary conditions for increasing the presence of women in the management category and developing their skills is of particular importance (Ahmadi et al, 2017). Danesh Nari (2021) in a research investigated the protection of employment laws for working women. This research, assuming that the legislator in Article 21 of the Constitution has addressed the necessity of creating special protections for women and in some cases also considered protections in the normal laws, seeks to answer the question whether the legislator, while paying attention to the rights of citizens, has considered a right in the law for working women? Nayyeri et al, (2021) investigated the lived experience of successful employees in their career path. The results of the research determined that people who achieve career success have different lived experiences in their career path that have affected their success. Research methodology According to its purpose, the research method is applicable; and in terms of its implementation, it is qualitative, of thematic analysis type; and in terms of its nature, it is fundamental and descriptive. The statistical population of the research includes 14 women working in the central bank, and the sampling was done in a purposeful and snowball way, and the interviews continued until theoretical saturation was reached. The data collection tool is a semi-structured interview. Research findings For data analysis, MAXQDA 2020 software was used for coding. The results show that 60 themes as basic themes, 15 organizing themes (unsupportive environment, positive organizational climate, bee syndrome, legal gap, empowerment, lack of protective laws, discriminatory structure of recruitment and promotion, gender bias, hierarchical relationship, overtime work, incompatibility of job structure and family obligations, measuring productivity, job identity, individual characteristics, women's needs), and finally after comparing and analyzing the themes of the organizer, 3 main categories under the title of inclusive themes (ruling atmosphere from women's point of view, Employment possibility in the middle to upper level, women's belief about job advancement) was identified, and finally, the model of public sector working women's understanding of the organizational climate in the path of employment and promotion was identified. Conclusion The current research has been conducted with the aim of understanding the organizational atmosphere of women working in the public sector in the path of employment and promotion. Also, the results of this research corresponds with the results of Danesh Nari (2021), Nayyeri et al, (2021), Rahimian et al, (2020), Ezami (2020), Maynen (2021), Kaftandzieva & Nakov (2021), Casad et al, (2021) Nocco & Larson (2021), Calinaud et al, (2021), Molaei et al, (2020). Molaei et al, (2020) in a research, while investigating the issue of women's non-promotion, through a systematic review, meta-analyzed the research conducted on the topic of identifying obstacles to the promotion of women to management levels in Iran's government organizations. The findings stated that in the 80s, most of the researches considered the individual-family obstacles as the most important obstacles for the promotion of women to management levels. But in the following years, in addition to changing priorities, a new obstacle was also added to the promotion obstacles. As a result of the findings, the barriers to the promotion of women are categorized and prioritized into four general categories: social-cultural barriers (gender stereotypes and the dominance of patriarchal culture), political barriers (absence of women in power circles, absence of women in political parties and groups, women's inability to lobby). Organizational barriers (the organization's lack of trust in women, management as a man's prerogative, women's lack of presence in informal communication networks), and finally personal-family barriers (women's lack of self-confidence, women's lack of motivation to progress, and women's double responsibility in the family). According to the results of the research, the following suggestions are presented: The studied working women dislike injustice, discrimination and job problems, so that it is even possible that these cases will motivate and force them to leave their jobs, resign or change their workplace. As a result, it is recommended that organizations put meritocracy in the center of their cultural programs to effectively use women's capacities in business. The most important problems of women - from their own point of view - have been declared to be the traditional attitude of senior managers, lack of fair distribution of benefits, and unequal conditions for job promotion by other employees. If organizations want to use women's talents in jobs, they should consider eliminating or reducing these problems. In other words, organizations should fight with these attitudes through cultural programs, and while promoting meritocracy by publishing the achievements of working women, change the way of thinking of senior managers and other workers. Working women have declared prejudice and traditional attitudes and the lack of equal conditions as obstacles to their promotion. Therefore, the organizations that want to benefit from this abundant force should put the adjustment of these attitudes in the cultural and educational agenda. A specific suggestion in this field is to compile core values ​​and establish values ​​such as equality and eliminating discrimination. In addition, it is suggested to revise the systems and structures in order to eliminate the discrimination caused by gender.

Abstract Abstract The purpose of this research was to investigate the role of Flow theory in viral promotional advergames with an emphasis on sharing personal data and forwarding the games. Using a viral marketing campaign, 393 out of 765 participants clicked on the game link sent via email, But 288 people participated in the game, 141 people answered the questions, invited their friends to the game, or shared their personal data. Poisson regression was used to investigate the role of Flow theory on game forwarding, and logistic regression was used on sharing personal data through Eviews software. Players with intrinsic enjoyment and psychological Flow (dimensions of Flow) tend to invite more people to the game and share more personal data about themselves. Perceived reward value is also positively related to game forwarding behaviors, although not related to sharing personal data. That is, players seem to communicate more about the game when they have extrinsic motivation (rewards), but are less likely to share personal data with the brand. On the other hand, extrinsically motivated players still have significant privacy concerns. In contrast, Flow is positively related to sharing personal data, suggesting that fully immersed players tend to "lose themselves" and forget about their more conscious concerns and thus appear more likely to share personal data with the brand. Companies that want to capture customers' personal data should focus more on designing game elements than rewards in such a way as to stimulate the psychological Flow of the players. Extended Abstract Introduction The implementation of viral marketing in the framework of launching a viral campaign in the form of a video or an attractive content in the form of a game is produced and then advertised online to the target audience. Basically, users are quickly attracted to this ad and share it widely. The virality of an advertisement or message in the form of a game is done randomly and is suddenly welcomed by many people, but the design and implementation of viral campaigns requires a lot of planning and creativity to be able to manage it during the campaign activity, so that it moves on the right track. In this regard, games are an important part of advertising campaigns and have attracted a lot of attention from academics and experts in this field. Previous research has been mostly about in-game advertising or advertising games and the distinction between them (Castiblanco Jimenez, I.A. et al.,2023). Viral Promotional Advergames combine a prize advertising game with an advertising game in a viral marketing campaign aimed at encouraging word of mouth to drive immediate responses and behavioral reactions from players towards goals such as; sharing personal data; forwarding the Game to friends lead to increase consumer knowledge of the brand and improve their attitude towards that brand. In this regard, Mihaly Csikszentmihalyi's Flow Theory (1975) is used, which considers Flow as a special mental state that appears when performing an action, in which the actor focuses on a task in such a way that he has a sense of adherence to, and completely Flows/immerses himself in the work and the satisfaction of the process of doing the work. In fact, he is so engrossed in doing it that he doesn't feel time, place, tiredness, hunger or unhappiness and concentrates on pursuing his work. But when they did the work, they lost that attachment and focus (Lavoie, R., & Main, K. 2019). In fact, the result of the work is not so important for these people, but it is the nature of the work they are doing is important to them. In the current research, it is investigated what factors will lead to such behavior, such as the mental state that these people experience while engaging in their profession and skills, and which is called the Flow state. It is a state in which a person is so engrossed in a task that nothing else matters to him, and this experience is so enjoyable that it is done only for its own sake. No studies have addressed the Flow experience in the context of viral advergames. Flow in the game, including enjoying and disappearing in the game, directs the responses and immediate behavioral reactions of the players towards actions such as forwarding the game and sharing personal data, and in the marketing process it plays as an important strategy for advertising or comprehensive advertising of a brand, product or service(Kim, Yoon Jeon & Ifenthaler, Dirk. 2019). Finally, the main question is how the Flow theory in Viral Promotional Advergames can lead players to forwarding games to friends and others and sharing personal data?. Theoretical framework Games have evolved over time and with the advancement of technology. An emerging form of gamification is designed as part of viral marketing campaigns, where consumers play the gambit to win sales promotions. The target consumers of such games are mostly adults rather than children. During the game, players can increase their chances of winning if they share their personal data or if they invite their friends to play the game. To distinguish this type of game, which is a combination of a promotional game for the purpose of a prize with an advertising game for the purpose of advertising in a viral marketing campaign, the term Viral Promotional Advergames is used. Due to the nature of advertising games, Viral Promotional Advergames often contain advertising messages of a brand and try to increase one's perception of the brand's status and attract positive consumer opinion (Zhao, Z., & Renard, D. 2018). Also, viral advergames are often designed as contests that allow consumers to win prizes due to luck or skill, and are intended to elicit immediate behavioral responses, with the promise of an increased chance of winning if those behaviors are performed. Previous literature describes consumers' cognitive and affective perceptions of different types of games, although it mainly focuses on children as participants. The current research examines adult gamers' behavioral reactions to Viral Promotional Advergames: namely, sharing personal data and Forwarding games. In addition, it examines how the internal and external values of adult players motivate such behaviors. Extensive empirical research confirms that Flow theory influences consumers' cognitive, emotional, and behavioral responses such as attitudes, behavioral intentions, and actual behaviors (Sarkar, J.G., Sarkar, A. and Sreejesh, S. 2023). A few researchers have applied Flow theory to advergames, but no studies have addressed experiences of Flow theory in the context of viral advergames or examined specific consumer behavioral outcomes of sharing personal data and game Forwarding. For the measurement of drowning, the existing approaches are either unidimensional or multidimensional. Multidimensionality typically includes attributes such as challenge, mastery, control, focus, enjoyment, curiosity, arousal, involvement, playfulness, telepresence, and time distortion. One popular unidimensional measure relies on perceived playfulness, as with more immersive games, enjoyment and concentration have stronger effects on player perception and behavior. Playfulness exists to some extent in any activity in which one freely engages. This structure is reflected in the two dimensions of pleasure and intellectual freedom (disappearing into work). Both dimensions indicate a state of psychological Flow. Both intrinsic and extrinsic benefits can stimulate social sharing behaviors. With regard to intrinsic benefits, emotional diffusion theory suggests that social sharing occurs when people need to share their evoked emotional experience with others (Lavoie, Raymond & Main, Kelley & Stuart-Edwards, Anastasia. 2022). According to the existing literature, intrinsic enjoyment leads to a stronger intention to participate in online word-of-mouth advertising. Perceived playfulness implies a sense of engagement that is inherently pleasurable, creating a positive emotional state. In the context of Viral Promotional Advergames, players' enjoyment of the game should lead to more positive evaluations, which increases the value of sharing personal data and Forwarding the game. Methodology This research is applicable in terms of purpose, cross-sectional survey method in terms of method, and purposeful and accessible in terms of selection of the research sample. In this study, data was collected using a pre-test-post-test method with a real viral marketing campaign. An advertising game was created for a weekly cultural magazine (at the request of magazine officials, magazine details are not reported) and data was collected during the campaign. Subscribers are people who provide their email address in exchange for promotional offers. In the pre-test stage, subject to the respondents' agreement to participate in the survey, in the first step, they received an email with a self-administered questionnaire about their attitude towards the weekly brand. In the post-test phase, participants received another email asking them to participate in a viral advertising game and to allow their behavioral data to be collected during the game for research purposes. At last, 393 out of the 765 participants clicked on the game link sent via email, but 288 participated in the game; and 141 people answered the questions, invited their friends to the game, or shared their personal data. Finally, Poisson regression was used to investigate the role of Flow theory on game forwarding and logistic regression was used on sharing personal data through Eviews software. Discussion and Results  Flow is positively related to game Forwarding and personal data sharing behaviors, such that if games elicit higher levels of enjoyment and concentration, the players may also be more willing to share personal data and Forward games. While the perceived value of prizes has a positive and significant effect on Forwarding games by players, it will not have a significant effect on sharing personal data. Also, prior attitudes towards the brand moderate the effect of perceived value of rewards on game Forwarding behavior. Also, players with inner pleasure and psychological Flow (dimensions of Flow) are more inclined to invite more people to the game and share more personal data about themselves. Perceived reward value is also positively related to game Forwarding behaviors, although not related to sharing personal data. That is, players appear to communicate more about the game when extrinsically motivated, but are less likely to share personal data with the brand. On the other hand, extrinsically motivated players still have significant privacy concerns. In contrast, perceived playfulness is positively related to personal data sharing, suggesting that fully immersed players tend to "lose themselves" and forget their more conscious concerns. As a result, they seem more likely to share personal data with the brand. Another interesting result comes from the absence of a reciprocal relationship between intrinsic and extrinsic motivation with regard to both behaviors. The reason can be the complexity of external rewards in this study. Conclusion Players with intrinsic enjoyment and psychological Flow (dimensions of Flow) tend to invite more people to the game and share more personal data about themselves, and perceived reward value is also positively related to game forwarding behaviors, although not related to sharing personal data. That is, players seem to communicate more about the game when they have extrinsic motivation (rewards), but are less likely to share personal data with the brand. Therefore, it is suggested; Companies that want to obtain customers' personal data should focus more on the design of game elements rather than prizes because the perceived value of prizes does not seem to have a significant and meaningful effect on the sharing of personal data. Games should also be designed in such a way as to induce psychological Flow/immersion in players; that is, game design elements should optimize the Flow or peak situation. On the other hand, companies that want to encourage players to submit their game should focus on both game design and prize placement, and prizes should be offered at different value levels to bias players' evaluations of more prizes. Previous research shows the importance of Flow for predicting learning, control, exploratory behaviors, positive subjective experiences, and other behavioral intentions (Lavoie & Main, 2019). Whereas, no previous studies have addressed the experience of Flowing/peaking in the context of Viral Promotional Advergames or examining Sharing Personal Data and game forwarding behaviors. With a field study of a real campaign of Viral Promotional Advergames, real data on player behavior is collected and how the intrinsic Flow/peak and extrinsic value of rewards are related to player behavior is measured. To measure intrinsic Flow/peak, players' perception of game playfulness was assessed (Chen, L.; Zhou, P.; Xiao, H. 2023). The results show that immersion in the game (enjoyment and immersion in the game) is positively related to game forwarding and Sharing Personal Data behaviors, while the external criterion related to the perceived value of rewards is positively related to game forwarding, but not to Sharing Personal Data. Furthermore, prior brand attitudes (prior to playing viral promotional games) moderate the effect of perceived value of rewards on game forwarding behavior.

Abstract Abstract The present study has presented an intelligent integrated model for simultaneously optimizing knowledge sharing and customer loyalty in social networks with a digital marketing approach. In this research, first, the components of knowledge sharing, customer loyalty, and digital marketing are identified from the research literature, and then the research data has been collected using standard questionnaires with 5 Likert spectra for all three variables and a questionnaire of AHP method from an Iranian IT-based company. Research processes include the AHP method (to calculate the weights of the loyalty criteria to use in the mathematical model), and a new two-objective mathematical model (to simultaneously optimization of knowledge sharing and customer loyalty). The results of the hybrid approach using data collected from a company active in the field of digital marketing in Tehran showed that the relationship between customer loyalty and knowledge sharing has a significant positive effect of 47.6%. The results of regression analysis also showed that there is a positive and significant relationship between knowledge sharing and customer loyalty under the digital marketing approach of 53.1%. AHP analysis showed that protest behavior and purchase intention are the most important components of customer loyalty. Coding and running the proposed two-objective mathematical model in GAMS Software provided a level of optimization in which the full knowledge shared with the maximum customer loyalty was achieved. Extended Abstract Introduction In today's complex and ambiguous environments, globalization, new changes in financing structures and changes in supply and demand conditions in the context of online business have caused organizations to pay special attention to knowledge management to maintain, grow and provide better services in their environment (Basherpour and et al, 2018). For this purpose, one of the most important tools for the continuous creation of knowledge is sharing it among all units and members of the organization with an emphasis on technology and social interaction, which plays an important role in the survival of the organization in the competitive environment (Ronan and et al, 2020). Especially in organizations that have online marketing, the production and dissemination of knowledge are of particular importance (Sadeghi & Soltani, 2018). On the other hand; Customers are a special aspect of the success of any organization. Therefore, organizations need to share knowledge with their customers (Dehdashti & Bashirpour, 2018). In this regard, one strategy is to conduct more empirical studies, define more precise variables and explore their interactive relationships in specialized subjects such as social networks (Arab ghomi & nili AhmadAbadi, 2015). Because today social networks play a vital role in sharing knowledge and the platform of these networks is a reality of today's human world, and it is possible to obtain a detailed map of action strategies in this field by means of scientific approaches (Ivala & Gachago, 2012). Now although social networks offer a new potential for people to share their knowledge with others, a model has not yet been presented that minimizes the cost of sharing knowledge and maximizes shared knowledge (in normal mode and under maximum customer loyalty) provide an optimization in costs and the amount of shared knowledge. Therefore, this research attempts to answer this question: "How to simultaneously optimize knowledge sharing and customer loyalty in social networks with a digital marketing approach?" Theoretical framework Topics related to knowledge sharing, digital marketing, social networks, and customer loyalty are topics that have been studied a lot. Table (1) shows a general summary of some of this research. writers Year The method used in the research Analysis results Muzahid Akbar and Noorjahan 2009 Structural equation modeling (SEM) Customer trust and satisfaction have a meaningful and positive relationship with customer loyalty. Also, customer satisfaction is an important mediator between perceived service quality and customer loyalty. Irem and Cicek 2012 The questionnaire, multiple regression analysis Customer loyalty has a positive effect on the brand. Michel et al 2014 Structural equation modeling Business communities based on social networks have positive effects on customers/products, customers/brands, customers/companies, and customer/other customer relationships. Dafna et al 2020 face-to-face interview, statistical analysis (SPSS) Knowledge creation and knowledge targeting behaviors are related to different functional goals (or needs) of users. Boban et al 2020 Purposeful sampling, statistical analysis The more a company relies on the use of digital marketing in its business, the more significant its impact on brand promotion and positioning. Yong Jin and Sang Jung 2020 Machine learning models, business intelligence Deep learning provides the best accuracy in predicting the level of engagement. Tong Cheb and Yanga 2020 Partial least squares path modeling Buyers with strong social relationships with sellers have higher purchase frequency than those with weak social relationships. Haesebrouck et al 2021 Cronbach's alpha, structural equations, Amos software People do not fail to transfer personal knowledge when there is a reward, but they refrain from transferring maximum knowledge when there is no reward. Bozkurt And Gligor 2021 Confirmatory factor analysis, SAMRTPLS software Customers who praise the service provider publicly (vs. privately) on social media before the service failure, to be satisfied with the service provider and return to the service provider, need a higher level of service recovery. Dolega et al 2021 New combined algorithm Social networks lead to increased web traffic, but not significant increases in product orders and sales revenue. Arrigo et al 2021 Mathematical modeling, statistical analysis Through the statistical analysis, significant relationships were discovered between marketing communication media and user profiles.   Methodology In this research, an intelligent decision-making model is presented to simultaneously optimize knowledge sharing and customer loyalty in the context of social networks under the digital marketing approach. Hence; first, the indicators of knowledge sharing and customer loyalty are identified using research literature. Then, the research data is collected using standard questionnaires with a 5-point Likert scale for all three variables and a special questionnaire for the AHP method from an IT- oriented company. The research processes will include descriptive statistics analysis, regression test (estimating the relationship between variables as one-to-many) in SPSS software; and AHP analysis (determining the weight of loyalty sub-criteria) in Expert Choice software. Also, a double-objective mathematical model (maximization of shared knowledge in normal mode and with the presence of customer loyalty plus minimization of knowledge sharing costs) has been presented and coded; and solved in Games software to simultaneously optimize knowledge sharing and customer loyalty in social networks. Discussion and Results In this research, by using previous research, the components of knowledge sharing, customer loyalty, and digital marketing were first identified from the research literature. After identifying the sub-criteria of each criterion; by using standard questionnaires with a 5-point Likert scale, data related to three problem variables; and by using a questionnaire specific to the AHP method, the data required for this method were collected from an Iranian IT-oriented company. Research processes included: descriptive statistics analysis, regression test (estimation of the relationship between variables) in SPSS software, and AHP analysis (determining the weight of loyalty sub-criteria) in Expert Choice software. In addition; A double-objective mathematical model for the optimization of knowledge sharing and customer loyalty in social networks was presented for the first time and the model was coded and solved in Games software. The research findings are described in three categories: 1) The results of the regression test showed that there is a positive and meaningful relationship of 47.6% between customer loyalty and knowledge sharing, and a 47.25% relationship between digital marketing and knowledge sharing. Also, the results of the regression analysis showed that there is a positive and significant relationship between knowledge sharing and customer loyalty under the digital marketing approach at the rate of 53.1%. 2) AHP findings showed that the most important loyalty criteria include: Verbal marketing, purchase intentions, price sensitivity, and protest behavior with weights of: 0.055, 0.238, 0.149, and 0.557, respectively. 3) The findings of coding and implementation of the proposed multi-objective mathematical model showed that if it is focused on the customer loyalty index along with knowledge sharing, a greater degree of simultaneous optimization is obtained between these two variables. It is possible to achieve better performance by maximizing the amount of knowledge sharing and customer loyalty under digital recovery approaches. Conclusion The current research was conducted to simultaneously optimize knowledge sharing and customer loyalty in social networks under the digital marketing approach. To achieve this goal, after studying the subject literature and extracting the required criteria and foundations, the research processes were carried out in three stages. The research findings confirmed that knowledge sharing has a positive and significant relationship with customer loyalty and digital marketing. More importantly, the sharing of knowledge and customer loyalty under the digital marketing approach has more than 50% direct, positive, and meaningful impact. Therefore, the optimization of knowledge sharing and customer loyalty at the same time can have a significant effect on improving performance and increasing the efficiency of a group with digital marketing. The management of this effect and how to optimize it together was presented by a multi-objective mathematical model and investigated in a case study in this research.