Journal of value creating in Business Management

Abstract Purpose: This study aimed to develop an indigenous model for public value creation in the Martyr and Veterans Affairs Foundation (MVAF), with emphasis on stakeholders’ differentiated priorities and demands.

Methodology: Adopting a qualitative approach within the interpretivist paradigm, data were collected through semi-structured interviews with 15 purposively selected senior managers and experts of the MVAF. Data were analyzed using thematic analysis based on the Attride-Stirling framework with MAXQDA 2020. Trustworthiness was ensured through peer debriefing, member checking, and inter-coder reliability assessment.

Findings: The analysis resulted in 40 open codes, classified into five overarching themes for public values and six overarching themes for stakeholder demands. The findings indicate that stakeholders prioritize public values through a hierarchy including human dignity, procedural justice, institutional accountability, service effectiveness, and social cohesion. Human dignity was identified as the foundational condition for realizing other values. Stakeholder demands ranged from dignity-based relationships to cultural development, highlighting the importance of symbolic capital and human interaction beyond material support.

Conclusion: In the context of martyrdom and sacrifice, public value is not merely functional but identity-based and existential. It is created through the interaction of dignity-centered service, integrated human competencies, and transparent accountability. The gap between legal promises and executive performance was found to be the main factor undermining social trust and service legitimacy. The proposed model emphasizes redesigning recruitment systems, empathy-based training, and employee empowerment as the core drivers of sustainable public value creation.

Abstract Abstract This study aims to design an e-business strategic model based on effectiveness outcomes in line with value creation. This study is fundamental in terms of its objective, descriptive-analytical in terms of nature, and based on a qualitative approach to data-based theorizing in terms of its method. The tools used in this study were interviews and a statistical sample consisting of 15 academic experts and e-business managers. The sampling method in this study was theoretical, which continued from in-depth interviews with experts until theoretical saturation. In the analysis process; open, axial, and selective coding were used, and the content of related reports and interviews was analyzed using MAXQDA software, and 81 open codes (concepts) and 16 subcategories were obtained. The results of data analysis showed that causal conditions consists of 3 subcategories (Planning and evaluation, market needs assessment, and customers' online shopping experience), contextual conditions consists of 3 subcategories (technical requirements, electronic maturity, and e-commerce infrastructures), intervening conditions consists of 3 subcategories (specific characteristics of each business, government policies, and facilitators), pivotal conditions consists of 3 subcategories (characteristics of distribution of goods and services, characteristics of exchange of goods and services, and characteristics of communication between buyer and seller), strategies consists of 2 subcategories (economic strategies of business, and marketing and sales strategy), and the main category of consequences consists of 2 subcategories (effectiveness consequences for business, and effectiveness consequences for customers). Introduction Rapid developments in information and communication technology have transformed the business environment and provided unprecedented opportunities for the development of electronic businesses. These changes have enhanced value creation for organizations and customers by providing access to broader markets, improving processes, and providing innovative services. E-business goes beyond online buying and selling, and includes process integration, internal and external communications, and effective stakeholder engagement that is value-creating through transparency, efficiency, and strengthening relationships. Success in this area requires adapting to changes and designing strategic models that maximize effectiveness and anticipate customer needs. Value creation in e-business is achieved by improving customer experience, reducing costs, accessing global markets, and optimizing processes. Data analysis to understand customer behavior and provide personalized services creates competitive advantage. However, there are challenges such as intense competition, market changes, and gaining customer trust. Effectiveness, as a pillar of value creation, creates mutual value for the organization and customers by increasing revenue, reducing costs, and improving efficiency. Technologies such as artificial intelligence enhance this value by responding to needs more quickly. This research, with a qualitative data-driven approach, presents a strategic model that integrates causal, contextual, intervening conditions, strategies, and outcomes of effectiveness. Unlike previous studies that focused on technical or marketing aspects, this study fills the gap in the comprehensive analysis of value creation and answers the question: How can a strategic model for e-business be designed that ensures value creation for businesses and customers? Theoretical Framework Effectiveness and Value Creation of E-Business Effectiveness of e-business is multifaceted and affects different aspects of business operations. This effectiveness is achieved by reducing communication costs, improving operational efficiency, and strengthening relationships with customers and suppliers (Pustovit, 2023). E-commerce platforms create economic advantage and contribute to sustainable consumption by providing user-friendly and reliable services (Jalali, 2021). Optimal inventory and supply chain management reduces costs and increases the agility of the organization in the competition (Sharma, 2024). E-commerce facilitates information exchange and improves collaboration between buyers and suppliers (Moharana et al., 2017). In a dynamic business environment, continuous value creation for customers and companies is essential (Zhong & Chen, 2023). Digital marketing strategies, such as eye-tracking technology-based advertising, increase value at the market, company, and customer levels by enhancing brand awareness (Mirmotahari et al., 2025). Company value is measured through metrics such as customer lifetime value, customer referrals, and customer feedback (Singh et al., 2023). E-businesses, by accessing global markets, smooth competition for small and large companies and help business sustainability and growth by improving supply chains (Pustovit, 2023). Ethical marketing and strengthening brand identity on digital platforms increase customer loyalty and repurchase intention and create sustainable value (Rezaeian & Asgari, 2021). Effective e-business models lead to value creation by identifying customer needs and emphasizing innovation. These models improve customer experience and market share by strengthening brand equity (Rezaeian & Asgari, 2021). Optimizing processes and reducing costs through these models creates more value for customers and businesses (Sugiharo, 2024). Information technology enhances value creation by improving decision-making and process efficiency (Hosseini et al., 2020). Value co-creation between businesses and customers through digital platforms creates added value and contributes to business sustainability (Molaei et al., 2023). Research Method This fundamental research with a qualitative approach based on grounded theory is classified as a non-experimental study and examines e-business. The target population consisted of two groups of theoretical experts (university professors with relevant articles in the field of e-business) and industry experts (managers with at least 10 years of experience in this field). Theoretical sampling continued by conducting in-depth semi-structured interviews until theoretical saturation achieved with 15 interviews. The grounded method was used to collect and analyze data. The data were analyzed with open, axial, and selective coding; and concepts were extracted, integrated, and categorized into larger categories to form a paradigmatic research model. Research Findings In this research, the coding of interview data was carried out with the grounded method in three stages: open, axial, and selective coding. In open coding, interviews with 15 experts were analyzed, and 81 open codes and 16 subcategories were identified. In axial coding, the categories were linked with Strauss and Corbin's tool: causal conditions including planning, market needs assessment and shopping experience; contextual conditions including technical requirements, e-maturity and e-commerce infrastructure; intervening conditions including business characteristics, government policies and facilitators; focal category including distribution, exchange and buyer-seller relationship characteristics; strategies including economic and marketing strategies; and outcomes including effectiveness for business and customers. In selective coding, the categories were integrated and e-business indicators were presented based on effectiveness outcomes. Conclusion The present study, using a data-based approach and its analysis with MAXQDA software, presents a strategic model for the success of e-businesses based on the interaction of the following factors: Causal conditions; including planning, market needs assessment and online shopping experience, ensure success by optimizing resources, aligning with demand and strengthening loyalty (in line with Norouzi et al., 2023; Malihi & Hassanbeygi, 2024; Hosseini et al., 2020). Contextual conditions; such as technical requirements, electronic maturity and infrastructure, provide a platform for sustainable operations (in line with Norouzi et al., 2023; Kanishchenko & Kuznetsova, 2020; Hosseini et al., 2020). Intervening conditions including government policy, business characteristics and facilitators (trust building) drive development (consistent with Kanishchenko & Kuznetsova, 2020; Almasi et al., 2024; Molaei et al., 2023). The central category focuses on optimal distribution and effective buyer-seller communication, which reduces costs and strengthens trust (consistent with Nourbakhsh, 2021; Malihi & Hassanbeygi, 2024; Molaei et al., 2023). Strategies including economic and marketing strategies promote growth and sales (consistent with Sanayeie & Sobhani, 2018; Sugiharto, 2024; Nourbakhsh, 2021). The outcomes include business effectiveness (revenue, efficiency) and customer satisfaction (consistent with Nourbakhsh, 2021; Almasi et al., 2024; Malihi & Hassanbeygi, 2024). According to the research results, the following suggestions are made: Digital user experience with smart tools, strengthening technological infrastructure and e-maturity with artificial intelligence, synergy with government policies, development of data-driven digital marketing, innovation in smart distribution and logistics, strengthening customer communication channels and establishing performance monitoring systems. Integrated implementation of these solutions ensures value creation and efficiency (consistent with Norouzi et al., 2023; Malihi & Hassanbeygi, 2024).

Abstract Abstract Objective: The objective of this study is to design a behavioral model for Generation Z consumers in the tourism industry of Iraq. Methodology: This research is qualitative in nature, employing a thematic analysis approach. The statistical population consists of 20 experts and specialists in the field of tourism, selected through theoretical sampling. Data were collected using semi-structured interviews and subsequently analyzed via thematic analysis using MAXQDA 2020 software. Findings: The research findings led to the identification of eight main themes: 1. Psychological-Motivational, 2. Digital and Media-related, 3. Economic and Perceived Value, 4. Decision-Making and Destination Choice, 5. Travel Experience and On-site Consumption, 6. Socio-Cultural, 7. Security, Risk, and Trust, and 8. Behavioral Consequences. Conclusion: The results indicate that Generation Z, as active, digitally driven, and personalization-seeking tourists, has transformed traditional demand patterns. They actively seek authentic experiences and interactions with local culture; however, these experiences must also be recordable and shareable on social media platforms. Furthermore, while highly cost-sensitive, this generation is willing to pay premium prices for unique and high-quality experiences. Consequently, this study emphasizes the necessity of transforming policy-making and developing digital infrastructure and tourism services tailored to the specific needs of this generation. Introduction The tourism industry, as one of the world’s most diverse and largest sectors, is a primary source of revenue and a key driver of employment in many countries. Due to its strategic significance, it is often termed an “engine of economic development,” encompassing substantial economic and social benefits, and thus remains a focal point for many governments (Bekele & Raj, 2025). As trade expands, the tourism industry serves as a cornerstone of the global economy. Its inherent stability yields positive effects for national self-sufficiency, and it encompasses key sectors characterized by rapid growth and high rates of direct and indirect value-added; consequently, it is also regarded as a medium for the development of cultural activities (Zvaigzne et al., 2025). Tourism is recognized as a significant economic and cultural driver in the contemporary world—an industry that not only facilitates national financing but also provides opportunities for cultural exchange, the preservation of historical heritage, and the deepening of international understanding. In Iraq, despite possessing significant historical, archaeological, and natural potential, the tourism sector faces considerable challenges, including inadequate infrastructure, insufficient standards in tour operator services, policy-making difficulties, and weak stakeholder engagement (Almasooudi & Rahman, 2024). The behavioral patterns of Generation Z consumers can serve as a catalyst for improving tourism conditions in Iraq. This generation, characterized by a high reliance on digital technology, social media, and multimedia content, creates growing demand for authentic experiences, high-quality services, and easy access to tourism information. Such expectations can drive the government and the private sector toward investing in digital infrastructure, enhancing the quality of tour operator services, and creating innovative tourism packages. Furthermore, Gen Z’s inclination to share travel experiences in virtual spaces acts as a form of digital word-of-mouth marketing, potentially constructing a positive and attractive image of Iraq at both national and international levels. The active participation of this generation in engaging with local communities, combined with their interest in sustainable tourism, provides an opportunity for policymakers and tourism stakeholders to prioritize the quality of experience and sustainable development over mere tourist volume. Thus, Gen Z behavior not only influences demand patterns but can indirectly act as a driver for policy reform, service improvement, and the enhancement of Iraq’s tourism brand. Therefore, this study, by emphasizing the analysis of Generation Z consumer behavioral patterns in the Iraqi tourism industry, seeks to address the following research question through a review of relevant concepts and an analysis of expert perspectives: ‘How can the behavioral patterns of Generation Z consumers in the Iraqi tourism industry be designed?’ Theoretical Framework Tourism Tourism, as a social and economic phenomenon, carries diverse and sometimes contradictory definitions; currently, there is no clear theoretical consensus regarding its exact meaning (Bellato & Pollock, 2025). This phenomenon extends beyond mere recreational and travel activities, encompassing cultural, economic, social, and environmental dimensions. As a multidimensional process, tourism simultaneously influences the individual behavior of tourists and their interactions with the host society; conversely, it is shaped by the macroeconomic and infrastructural structures of nations. Generation Z Consumers Generation Z, encompassing those born from 1997 onwards, has grown up in the digital and high-speed internet era, possessing extensive access to technology and social networking platforms (Williams & Page, 2011). This cohort demonstrates a propensity for short, fast-paced experiences, an openness to emerging technologies, and a deep appreciation for cultural diversity, as well as social and environmental concerns. Their behavior is significantly influenced by social media, peer and family recommendations, and content marketing, with a particular focus on quality, innovation, and social responsibility (Seemiller & Grace, 2016). Sfodera et al. (2024) examined Generation Z’s perceptions of sustainable tourism in developing nations. The study findings demonstrated that technology is positively correlated with the environmental, socio-cultural, and economic dimensions of sustainable tourism perception among Generation Z. Thus, technology can be regarded as a dimension of sustainable tourism perception for local populations; however, these perceptions vary significantly depending on the type of tourism. Furthermore, Hammad (2024) investigated the factors influencing smart tourism marketing aimed at Generation Z tourists visiting Egypt. The findings revealed that Generation Z tourists are consistently dependent on modern tourism technology applications, such as online travel agencies (OTAs), tourism-related social media platforms, and websites. The study also determined that this generation maintains a keen interest in emerging technological trends within the tourism sector. Consequently, the research recommends strengthening and enhancing the utilization of digital marketing practices. Research Methodology In terms of implementation, this study adopts a qualitative approach using thematic analysis. The statistical population consisted of 20 experts and specialists in the field of tourism, who were selected through theoretical sampling. Semi-structured interviews were used for data collection. Research Findings The findings were analyzed using thematic analysis and MAXQDA 2020 software. The results revealed eight main themes, namely: 1. Psychological-motivational, 2. Digital and media-related, 3. Economic and perceived value, 4. Decision-making and destination choice, 5. Travel experience and on-site consumption, 6. Socio-cultural, 7. Security, risk, and trust, and 8. Behavioral consequences. The results further indicated that Generation Z, as active, digitally driven, and personalization-oriented tourists, has transformed traditional demand patterns. They seek authentic experiences and interaction with local culture; however, these experiences must also be capable of being recorded and shared on social media. In addition, although this generation is highly cost-sensitive, it is willing to pay more for unique and high-quality experiences. This study underscores the need for policy transformation and the development of digital infrastructure and tourism services tailored to the needs of this generation. Conclusion The present study was conducted with the objective of analyzing the behavioral patterns of Generation Z consumers in Iraq’s tourism industry. The results of this study align with the findings of Ahmadian et al. (2026), Yaghoobi Zanjani et al. (2025), Sfodera et al. (2024), Hammad (2024), Pricope Vancia et al. (2023), Kimili (2023), Buhalis et al. (2023), Sánchez et al. (2022), Choirisa (2022), Uysal (2022), Gözel & Baş (2021), Dashtlaali et al. (2020), Farzin et al. (2020), and Haddouche & Salomone (2018). Specifically, Sfodera et al. (2024) demonstrated that technology is positively correlated with the environmental, socio-cultural, and economic dimensions of sustainable tourism perception among Generation Z. Consequently, technology can be considered a key dimension of sustainable tourism perception for local populations, though these perceptions vary significantly based on the specific type of tourism. From a practical and managerial standpoint, the findings of this research carry direct and inevitable implications for policymakers, marketers, and active stakeholders in the Iraqi tourism industry. To address the dimension of “seeking authentic experiences,” responsible authorities and tourism organizations must focus on developing and standardizing local accommodation experiences (such as eco-lodges), local culinary tours, and handicraft workshops, as well as promoting them effectively on digital platforms.

Abstract Abstract This research aims to address the challenge of universities in commercializing technology and strengthen cooperation between universities and industry, presenting a comprehensive model for technology transfer from universities to industry. The research method is a mixed method, applicable in terms of purpose, and exploratory in nature. The statistical population in the qualitative section was articles in the field of technology transfer and academic commercialization published in the two databases Scopus and Web of Science from 2013 to 2023. The data collection tool was a systematic review of previous studies, selection of articles based on the criteria of the PRISMA method; and the data analysis method was the meta-synthesis method. In the quantitative part, a researcher-made questionnaire and library resources were used to collect data, and its statistical population was Iranian public universities in 2024 and the sampling method was purposive. SPSS and Smart PLS software were used to analyze and evaluate the results. In the qualitative section, first, the environmental factors affecting technology transfer from university to industry were categorized into 5 main categories: "technology supplier characteristics", "technology recipient characteristics", "technology characteristics", "region characteristics", and "laws and regulations". Then, their relationship to each other and to technology transfer methods was evaluated. The results showed that among the identified environmental factors; "laws and regulations" have the greatest impact on the methods of technology transfer from university to industry. Also, "technology characteristic" has a direct effect on "sales-based technology transfer methods", and "technology supplier characteristic" has a direct effect on "consultation-based technology transfer methods". However, the "technology recipient characteristics" and "regional characteristics" do not directly affect the methods of technology transfer. Introduction Today, the mission of universities is no longer limited to education and research, and their mission to contribute to the economic growth and social well-being of the regions in which they are located is obvious (Abramo & D’Angelo, 2022). In this regard, one of the duties of universities is technology transfer. Technology transfer is an iterative, continuous, and strategic process that requires close collaboration between all stakeholders (Bustamante et al., 2021). Despite the many benefits of technology transfer from university to industry, knowledge diffusion processes become more complex over time (Wang & Liu, 2022). Numerous evidences indicate that the complexities of the commercialization process and the existence of various obstacles in its path mean that despite the technical success of a large number of research projects, few of them successfully pass the commercialization stage (Battaglia et al., 2021). Each of the previous studies has looked at this issue from a specific perspective and by considering some factors. But the process of technology transfer from university to industry takes place in the dynamic environment of the "innovation ecosystem," where all interactions between its different elements influence the ultimate success of this process. Therefore, identifying all factors affecting technology transfer (internal and external factors of universities and industry) and examining the simultaneous relationship between these factors can lead to the identification of important factors in this process. In addition, different universities use different methods to transfer technology to industry. Therefore, examining whether universities can use any desired method for technology transfer, regardless of their environmental characteristics, can facilitate interaction between universities and industry in technology transfer policymaking. For this purpose, this research aims to provide a quantitative model to predict and determine the relationships between factors and measure their effects. In this regard, the main research question is: To what extent do environmental factors affect each other and the methods of technology transfer in technology transfer from university to industry? Theoretical framework Features of the technology provider (University) There are several factors in universities that influence the commercialization of academic technology. Contextual factors such as the nature, size, and geographical location (Zhao et al., 2020), the diversity of academic disciplines (Abramo & D’Angelo, 2022), interdisciplinary research (Hsu et al., 2015), the online development of academic services (Petrunia et al., 2019), the university’s skills in communicating with the community and identifying entrepreneurial opportunities (Rocha et al., 2022), university human capital (Marozau & Guerrero, 2016), and individual characteristics of researchers such as age, gender, academic rank, and research performance (Abramo & D’Angelo, 2022) can influence academics’ opportunities to interact with industry. Also, technology intermediary structures are considered a resource for facilitating the transfer and commercial exploitation of academically produced knowledge (Marozau & Guerrero, 2016). Technology Receiver Features (Industry) According to the World Bank report, although universities play an important role in innovation systems, the importance of their role in most industrial economies is significantly influenced by factors such as the structure of the domestic industry, the size of the industry, the number and composition of human and social capital, and the business model of industrial firms (Calcagnini & Favaretto, 2016). Technology features The most important component in creating a link between university and industry is the existence of university technology with characteristics and features that meet the needs of industry and society (Amirghodsi et al., 2020). Academic technology will be valuable when it results in the production of a product that is competitively priced, in line with foreign models, environmentally friendliness, ergonomic, and resource-saving (Chukhray & Mrykhina, 2018). Regional features Factors such as the existence of social ties (Taheri et al., 2016), mutual benefits of innovation ecosystem stakeholders (Dell’Anno & del Giudice, 2015), interaction between regional universities (Rocha et al., 2022), the existence of a strong innovation network (Perkmann et al., 2013), the diversity of industrial sectors in geographical proximity to universities (Perkmann et al., 2013), and the characteristics and advantages of… (Agasisti et al., 2023) can enhance technology transfer from university to industry. Rules and regulations In university-industry relations, many policies and programs of the higher education sector; at national, regional, and university levels, have a direct impact on technology transfer.
The government's general policies towards higher education should be formulated according to the specific situation of the region and pay attention to regional factors that are beyond the control of university administrators (Agasisti et al., 2023). Institutional policies including financial incentives such as an inventor's share of the revenue from the commercialization of knowledge, or non-financial incentives such as the impact of patenting on faculty performance evaluation and promotion or awarding prizes for commercialized inventions, can foster university-industry collaboration (Cullen et al., 2020). Research methodology The present study is applicable in terms of purpose, exploratory in nature; and a mixed method including meta-synthesis and structural equation modeling was used to conduct the research. In the qualitative part, a systematic review of sources was conducted in two databases, Scopus and Web of Science, between 2013 and 2023. In the quantitative part, library sources (secondary data) and a researcher-made questionnaire were used to collect data. The sampling method was purposive sampling and the questionnaire was completed by research assistants, directors of industry liaison centers, directors of growth centers, or selected faculty members of public universities. Research findings In the qualitative part of the research, factors affecting technology transfer from university to industry were categorized into 137 concepts, 30 subcategories, and 5 main categories including "university characteristics," "industry characteristics," "technology characteristics," "regional characteristics," and "laws and regulations" (Saberi et al., 2025). The quantitative results showed that "technology characteristics" are related to "technology transfer methods based on sales"; "technology supplier characteristics" to "technology transfer methods based on consulting"; and "laws and regulations" to "technology transfer methods based on sales, consulting, joint ventures and service provision". The five main categories are also interconnected. “Technology supplier characteristics” are related to “technology characteristics”, “regional characteristics” are related to “technology recipient characteristics”, and “laws and regulations” affect all other factors. Conclusion The present study aimed to present a model of technology transfer from university to industry with an emphasis on environmental components. The findings of this study showed that the higher the level of a technology (Amirghodsi et al., 2020), the greater the demand from industrial companies or foreign entrepreneurs to acquire it. Technology supplier characteristics such as university reputation (Shen et al., 2022), researcher expertise (Rocha et al., 2022), marketing skills (Kalantaridis & Küttim, 2023), university's history of collaboration with industry (Carayannis et al., 2016), and the university's ability to brand technological products (Burkholder & Hulsink, 2022) are among the characteristics that increase industry's sense of trust in the university. Laws and regulations at three levels: internal university guidelines and regulations (Gu, 2023), regional guidelines (Agasisti et al., 2023), and national laws (Xia et al., 2022) were evaluated as factors influencing the success of technology transfer. Some other characteristics of technology suppliers, such as the diversity of academic fields at the university (Ma et al., 2022), interdisciplinary research (Kalantaridis & Küttim, 2023), specialized laboratories and advanced equipment (Gachanja, 2023), adequate financial resources (Kalantaridis & Küttim, 2023), and management support for researchers (Rosdi et al., 2022) can lead to the acquisition of valuable technologies. Regional characteristics such as population (Petrunia et al., 2019), poverty and crime rates in the region (Gachie & Govender, 2017), gross regional product (Mascarenhas et al., 2019), exports (Wang & Liu, 2022), local market capacity (Amirghodsi et al., 2020), ability to export outside the region (Calcagnini & Favaretto, 2016), and the number of industrial companies present in the region (Fedosova & Babikova, 2017) are also characteristics that can affect the presence of investors and large industrial companies in the region. In this regard, for the success of technology transfer from university to industry, the consideration of these factores is suggested: the entrepreneurial motivation of researchers during recruitment, the requirement to formulate a sustainability annex for university technologies, strengthening alumni associations, the existence of an appropriate structure for technology intermediary centers in universities and the establishment of branches in faculties, strengthening interdisciplinary research, creating necessary incentives for researchers, allocating financial resources to applicable research in line with the priorities of the universities' strategic document, the existence of an independent center in universities for the social and economic valuation of university research, identifying and coding the research priorities of organizations and industries to guide student theses and research projects, and establishing a liaison organization between universities and industry in the governorates.

Abstract Abstract
The aim of this study is to present the structure of sharing economy value co-creation with scientometric analysis approaches and systematic literature review. Sharing economy is an activator of passive value of assets, with a system of value co-creation for all. Within the value co-creation structure, based on a pluralistic foundation, the fundamental nature of value creation is co-creation. Sharing economy value co-creation is an interactive event of value creation of the chain of interlocutors in providing products/services. The success of sharing economy requires a deep and comprehensive understanding of the structure of this progressive value creation, and requires a combination of linking insights into the pillars and components. However, despite the considerable diversity of the literature; the disaggregation and lack of coherence of existing research are the challenges facing the advancement of promotion, development, and elevation of this field. Therefore, with the aim of providing an up-to-date, integrated and comprehensive perspective, leading to a exhaustive understanding of the body of knowledge on value co-creation in the sharing economy, while analyzing the scientometrics of the software (VOSviewer), a systematic review was conducted with 125 research articles from 2017 to 2024, indexed in the Scopus and Web of Science databases, aggregating the literature at the intersection of value co-creation and the sharing economy. The summary result of the combination of a wide range of perspectives and themes examined is to provide a thematic mapping of the conceptual framework of the value co-creation structure in the sharing economy.
Introduction
The goal of business processes is to transform input into valuable output. New technologies are the fundamental tools for improving these processes. The global consumption model is changing as a result of the development of information technology and mobile communications. These developments have led to a wide range of innovations and unprecedented changes in business relationships and models in a more competitive and value-creating way for themselves and their customers (Pérez-Pérez & Nebreda-Calvo, 2024). However, the efficient implementation of new business processes is accompanied by many complexities (Díaz et al., 2023). Value creation and profitability are the core of business development and survival (Ertz & Sun, 2024). Value is a multivariate concept, and requires precise determination of dimensions (Alalääkkölä et al., 2023); value co-creation is a broad concept describing collaboration between stakeholders (Ribeiro et al., 2023); And the sharing economy is an innovative social business model of resource-efficient use (Li & Fang, 2022), based on providing temporary ownership of assets and affordable access to goods/services (Barari et al., 2022). The unique value of the sharing economy lies in activating the passive value of assets (Thornton, 2024), and matching users with neutral resources (Chiarini & da Silva Neto, 2023). In this study, the value co-creation of the sharing economy, the collaborative process of interested co-creators, results in value creation in the sharing economy.
The relative newness of the sharing economy, and the equally nascent concept of value co-creation; in addition to the fragmentation of studies on the existential dimensions of value co-creation in the sharing economy, have led to a lack of effective visualization of its potential; the cause of the knowledge gap in the coherent and systematic understanding of the subject is in the sequence of identifying the need and necessity of drawing a comprehensive view of it. A necessity arising from the importance of the effects of co-creation of value in the sharing economy (Chuang, 2023) in environmental value creation and, in turn, in the overall well-being of society (Wang & Ran, 2024); and a requirement for the advancement of knowledge in a comprehensive understanding of the mechanisms of value creation in the new business model of the sharing economy, leading to co-creation of value through smart technology (Díaz et al., 2023); in the form of presenting a systematic review of the concept, based on the exploration and in-depth study of the existing literature, resulting in a comprehensive presentation of the understanding of the subject, providing integrated insight with the use of research and management analyses; in line with the enrichment of the literature of the existing body of knowledge; and leading to paths for future research. Accordingly, the present study seeks to answer the following question: What is the co-creation of value in the sharing economy?
Theoretical Framework
Value Creation in the Sharing Economy
Value creation in the sharing economy platform requires the collective participation of internal and external resources of the platform ecosystem, joint actions, and resource integration (Sun & Ertz, 2024); includes activities of aggregation, mobilization, and resource development, along with the interaction of services in the system (Mbanefo & Grobbelaar, 2024). The concept of value creation, in the sharing economy leads to the concept of value co-creation (Koul et al, 2022).
Value co-creation
The concept of value co-creation in business expresses the nature of interactive processes, and the ways of using the power of shared resources in value creation (Corsaro & Murtarelli, 2024). Value co-creation, collective value creation in creating synergy and unification of ideas (Berenguer-Contri et al., 2024), requires a collective perspective in pooling resources and applying competencies (Wei et al., 2024), and is a new business paradigm in improving systemic processes (Aboalganam et al., 2024).
Co-creation of value in the sharing economy
The sharing economy is a conceptualized system of value co-creation performance, resulting from the interaction of actors and technology (Yang et al., 2024). Co-creation of value in the sharing economy occurs at different stages of service provision, through user collaboration (Jia et al., 2023), including the co-creation of value by customers, service providers, and the platform (Zou & Shao, 2022).
By identifying the main sources of co-creation, co-destruction, and co-enhancement of value, including customer service consisting of the quality of interaction with customer service representatives, resolution, satisfaction/dissatisfaction with the solution provided, and consumer costs; as well as service provider behavior including the role of provider communication in service improvement, and perceived unethical actions by the provider; Sthapit et al., (2024) show that the joint participation of actors in the recovery of service failures leads to co-improvement of value.
In examining the antecedent effect of “service provider role overload” on value co-creation behavior in the sharing economy; while pointing out the consequences of role overload, including increased emotional exhaustion of service providers, and decreased value co-creation activity; Han et al., (2024) propose “platform support” to modulate and control this mechanism that disrupts value co-creation.
Research methodology
The sharing economy is an enabler of the passive value of assets, with a system of value co-creation for all. In the value co-creation structure, based on a pluralistic foundation, the fundamental nature of value creation is co-creation. The value co-creation of the sharing economy is the interactive event of value creation of the chain of interlocutors in the provision of products/services. The success of the sharing economy requires a deep and comprehensive understanding of the structure of this progressive value creation, and requires a combination of insights into the pillars and components. However, despite the considerable diversity of the literature; the disaggregation and lack of coherence of existing research is the challenge facing the advancement of the promotion, development, and elevation of this field. Therefore, with the aim of providing an up-to-date, integrated and comprehensive perspective, leading to a comprehensive understanding of the body of knowledge on the value co-creation of the sharing economy, while analyzing the scientometrics of the software (VOSviewer), a systematic review was organized with 125 research articles from 2017 to 2024, indexed in the Scopus and Web of Science databases, aggregating the literature at the intersection of value co-creation and the sharing economy.

Research findings
VOSviewer software was used to analyze the data and a systematic review was conducted, with 125 research articles from 2017 to 2024, indexed in Scopus and Web of Science databases, integrating the literature at the intersection of value co-creation and the sharing economy. The summary result of the combination of a wide range of perspectives and themes examined is to present a thematic mapping of the conceptual framework of the value co-creation structure of the sharing economy.

Conclusion
The present study aimed to present the value co-creation structure of the sharing economy with scientometric analysis approaches and a systematic literature review. Researchers have made significant progress in strengthening the theoretical foundation of the concept of value co-creation (Tian et al., 2024). Their efforts have focused on identifying the essential components of value co-creation actors, practices, processes, and outcomes (Zou & Shao, 2022); understanding the complex relationships of the core elements leading to optimal effectiveness (Kiettikunwong & Narot, 2024); and understanding how to guide this valuable convergence in the equitable allocation of value, leading to the streamlining of the value co-creation paradigm (Tan et al., 2024) with a more comprehensive contribution for the present and the future. The first systematic review (Vasil M et al., 2024) provides a framework consisting of antecedents, decision structures, and outcome structures of value co-creation in the sharing economy. The present study (the second systematic literature review), while acknowledging the intertwining of the concepts of sharing economy and value co-creation (Ren et al., 2021; Zhang et al,, 2018); describes the sharing economy as a system of value co-creation practices (Linton, 2024); and the goal of the sharing economy is identified as value co-creation (Nadeem & Salo, 2024).
Value co-creation is a new approach to the economic concept of value (Latif et al., 2024; Liu et al., 2024), and an emerging phenomenon in the business ecosystem (Hassan Shah et al., 2022). Value co-creation strategies play a very effective role in the desired well-being of society (Alimamy et al., 2024; Zhang et al., 2024).
Considering the many steps to the development of research in the field of the concept; studies aimed at addressing and filling the identified gaps, including the search for innovative strategies, tools, and techniques; redesigning process models; exploring new mechanisms of participation; implementing the concept in other ecosystems; and examining the impacts, opportunities, and challenges of value co-creation in the sharing economy in developing countries are all areas for future research. On the other hand, despite the insights gained based on the gradual development of the concept over time, the inevitable limitations of the study can be proposed as suggestions for future research.

Abstract Abstract
This research was conducted with the aim of designing a fan value creation model in the metaverse space for Iranian Premier League football clubs using the fuzzy interpretive structural modeling approach. The research method was exploratory mixed in two sequential stages. In the qualitative stage, value creation components were identified through in-depth interviews with eighteen academic experts, club managers, and technology specialists. In the quantitative stage, using fuzzy interpretive structural modeling technique and the opinions of fifteen experts, the causal relationships and leveling of components were analyzed. Fuzzy calculations and defuzzification were performed using Excel 2019 software, MICMAC analysis and chart drawing using MATLAB 2021. The findings led to the identification of six main dimensions including experiential, social, economic, entertainment, informational, and participatory values in the form of twenty-four sub-components. The fuzzy interpretive structural model showed that digital assets and non-fungible tokens, interactive games, and access to real-time data, as independent variables with the highest driving power, play the main driving role. MICMAC analysis identified three categories of independent, linkage, and dependent variables, indicating a complex hierarchical structure of value creation. By providing an operational roadmap, this study contributes to expanding theoretical knowledge in the field of digital sports marketing and provides a strategic guide for Iranian sports club managers to exploit metaverse opportunities.
Introduction
In recent years, the professional sports industry has undergone fundamental transformation in the way fans interact with teams and athletes due to emerging technologies; in such a way that, in addition to changing the pattern of sports content consumption, these technologies have provided new grounds for forming fan identity and creating mutual value between clubs and fans (Ratten, 2020). In this regard, the metaverse, as an emerging technological innovation, provides the sports industry with the possibility of redefining fan experience through immersive and interactive digital spaces. The metaverse is a network of shared digital spaces that, by utilizing virtual reality, augmented reality, and blockchain, enables simultaneous interaction between users and sports brands through digital avatars (Hadi et al., 2023). The metaverse has high potential in the sports industry; but in Iran, this technology is not properly utilized. Traditional interaction models such as attending stadiums and purchasing merchandise no longer meet the needs of today's digital fans. International clubs have generated new revenues through the metaverse by selling non-fungible tokens, virtual experiences, and exclusive content (Shahsavandi et al., 2025), but Iranian clubs are still at the beginning of recognizing these opportunities. Prioritizing multi-channel technologies such as mobile and social media increases shared value in virtual interactions and metaverse spaces for sports fans (Maleki MinbashRazgah et al., 2025). A fan value creation model in the metaverse space can, by utilizing conceptual and practical innovations, provide practical solutions to existing challenges. Using non-fungible tokens as a tool to create direct and unique connections between fans and clubs (Barrera & Shah, 2023), designing immersive fan experiences using virtual and augmented reality technologies (Baker et al., 2022), and emphasizing value co-creation through fan participation in decision-making and user-generated content (Aliabadi & Bagheri, 2022) are among the innovations that can bring new economic and social value to fans and clubs. Accordingly, the main research question is: What is the fan value creation model in the metaverse space using the fuzzy interpretive structural approach in Iranian Premier League football clubs?
Theoretical Framework
Despite the growing importance of the metaverse in the sports industry and significant developments in the way fans interact with clubs and athletes, considerable gaps are observed in the research literature. A review of international studies shows that despite limited research in the field of metaverse and sports (Chohan & Schmidt-Devlin, 2024; Morgan & Kerr, 2025; Soliman, 2025), no comprehensive study specifically addressing the identification and modeling of fan value creation factors in the metaverse with a structural approach has been found. Existing studies have mostly focused on specific aspects such as virtual stadiums, immersive experience, or adoption motivations and lack a comprehensive and systematic view of various value creation factors and causal relationships among them. Additionally, existing reviews indicate that previous studies have mostly focused on theoretical and conceptual aspects of the metaverse, with limited empirical evidence in its application in the sports industry. This research, in addition to considering existing theoretical concepts, has addressed empirical evidence and data obtained from qualitative and quantitative methods to develop a fan value creation model in the metaverse based on real and practical experiences. In the domestic context, a similar situation is observed. Conducted research in the field of sports fandom in Iran has mostly focused on traditional social media such as Instagram (Derakhshan et al., 2025; Aliabadi & Bagheri, 2022). Only one exploratory study has addressed identifying challenges and opportunities of the metaverse in sports (Habibi & Eydi, 2024), but no study specifically modeling fan value creation in the metaverse was found. This research gap is felt more in a situation where international clubs are making extensive investments in the metaverse.
Research Methodology
This research was conducted with an exploratory mixed approach in two stages: first, through semi-structured interviews with 18 academic and industrial experts in the fields of sports management, marketing, and metaverse technology, fan value creation components in the metaverse space were identified using theme analysis and three-stage coding method; then, in the second stage, using fuzzy interpretive structural modeling technique and a survey of 15 specialized experts, the causal relationships and leveling of these components were analyzed. To ensure validity and reliability, various methods such as member feedback, inter-coder agreement with 85% agreement, use of experts with different specialized backgrounds, and calculation of matrix inconsistency rate were used. Finally, using the reachability matrix, component leveling and MICMAC analysis, the value creation structural model was designed in which causal, linkage, dependent, and autonomous factors were categorized.
Research Findings
In the qualitative stage of the research, six main dimensions of value creation including experiential, social, economic, entertainment, informational, and participatory values were identified, detailed in the form of twenty-four sub-components. Frequency analysis of extracted codes showed that economic value with 156 codes and 17.81% attracted the most attention from experts, revealing the strategic importance of financial aspects of the metaverse for clubs and fans. Among the sub-components, digital assets and non-fungible tokens with 51 codes, virtual stadium attendance experience with 47 codes, and interactive games with 46 codes ranked at the top, indicating key priorities in developing metaverse solutions. In the quantitative stage, using fuzzy interpretive structural modeling, complex causal relationships between components were identified, and a hierarchical model with thirteen levels was drawn in which some components appear as contextual and driving factors and others as outcomes and final results. MICMAC analysis identified three components—digital assets and non-fungible tokens, interactive games, and access to real-time data—as independent variables with the highest driving power, acting as driving and foundational factors in the model with the greatest influence on other components.
Conclusion
This study shows that value creation in the metaverse is a multidimensional phenomenon that cannot be limited to one or two specific aspects. Additionally, value creation in the metaverse is a staged process in which some components act as prerequisites and drivers, while others appear as outcomes and results. The results of this research are aligned with international studies but also provide new aspects. Morgan & Kerr (2025) emphasized the role of the metaverse in redefining sports consumption, and the findings of the present research elaborate this concept by identifying specific components and causal relationships among them. Compared to domestic studies, the present research goes beyond identifying challenges and opportunities (Habibi & Eydi, 2024) or examining the effects of social network marketing (Derakhshan et al., 2025) and provides a comprehensive model of value creation in the specific metaverse space. Additionally, compared to the study of Ghavipanjeh & Kalateh Seifari (2025) which focused on women's football, this research examines the unique nature of the metaverse by focusing on emerging technologies such as non-fungible tokens, virtual reality, and blockchain. This research offers important practical suggestions for managers of Iranian Premier League football clubs. Clubs should consider investment in blockchain technology and non-fungible tokens as a strategic priority, as this technology, in addition to creating new revenue streams, strengthens fans' emotional bonds through digital ownership. Developing high-quality interactive games, creating strong infrastructure for collecting and presenting real-time data, and designing a comprehensive strategy for nurturing virtual fan communities are other key recommendations.

Abstract Abstract The aim of the current research is to analyze the scientific metrics of the studies conducted in the field of value creation of electric cars based on the studies indexed in WOS. In terms of the goal, the research is developmental, and its approach is scientometric; the most important authors and thematic clusters have been identified using the techniques of co-lexical and co-authorship of vocabularies; and it has finally led to the drawing of a scientific map in this field. 14235 scientific documents indexed in the WOS database during the years 1955 to 2023 have been analyzed as the statistical population of this research by relying on descriptive statistics and VOSviewer software. The upward trend in the publication of articles during the last 68 years has been one of the findings of this research (the largest number of articles was published in 2021 (2258)). With the investigations carried out, the evolution of key words from the attention of engineering and operations and production management to the field of clean transportation towards the movement of countries towards optimization was observed, using computer science in the direction of sustainable development with the formulation and implementation of effective strategies by the government. The analysis of the thematic clusters of this study has shown that examining the effects of electric vehicle technology and formulating incentive strategies by governments are among the areas of interest for researchers in recent years. This framework can be used for a better understanding and more effective use of the electric vehicle development model with more value creation in the sustainable development of electric transportation. Introduction The transportation sector accounts for about 28% of the global final energy demand, 65% of the global final oil energy demand, and 24% of the global greenhouse gas emissions; of which 77% belongs to road transportation. The road transport sector, the least diverse final energy consumption sector, relies almost entirely on fossil fuels at over 95% (Zimm, 2021). In 2017, as one of the largest producers of fossil gases in recent years, Iran is affected by inefficient energy consumption, which plays a significant role in the global emission of greenhouse gases (Jiang et al, 2020). The emission rate of pollutants caused by the traffic of traditional road transport vehicles in Iran is 47%, which has caused a significant increase in the level of air pollution in urban environments (Bidva and Hasanzadeh, 2018). Therefore, electric cars have become a political goal; it is necessary to focus on future-oriented innovations in the production of electric vehicles in order to resolve political concerns (Di Felice et al., 2021). Often, these problems are not caused by the development or technology itself, but environmental problems are caused by not paying attention to the side results and incorrect application of industry and technology (Abdi et al, 2024). Therefore, organizational value creation is the requirement for an effective and useful response to these changes; the development of technology and gaining a competitive advantage from the opportunities resulting from them (Ajalli, 2023). Value creation is a lofty goal in business and means an approach that an organization takes towards all its stakeholders and especially its customers, in which it puts the customer at the center of all its activities and processes. In this sense, in today's highly competitive environment, there are organizations that are aware of the needs of customers and their surroundings, and identify opportunities faster than competitors and take advantage of them (Qanbarzadeh, 2021). Based on this, it is important to review the research literature and draw a scientific map to review the development of electric vehicles. The analysis of social networks is known as a systematic method that presents a sociological paradigm by analyzing keywords; and it also enables the possibility of identifying scientific collaboration networks by analyzing network nodes and communication lines between them and determining the joint authorship of researchers and co-authorship of countries (Darvish et al, 2018). Theoretical literature Todorovic et al, (2023) found, by evaluating the number of scientific publications related to the transition and conducting scientometric and literature analyzes, that there are general concerns about safety, sustainability, environmental effects, and ecological footprint. Although there is dominance in the areas related to technical evolution of electric and self-driving cars, the increasing growth of various fields of research, including artificial intelligence, is evident. This study shows that progress in artificial intelligence technology, innovation in business models and regulations, as well as continuous and comprehensive integrated studies should be considered. Kovačić et al, (2022) in a research entitled the new paradigm of sustainable urban mobility showed that the use of electric and self-driving electric vehicles is one of the optimal solutions to reduce noise pollution or pollution caused by the operation of internal combustion engines, and transformation and development of planning methods is essential to increase their sustainability. Sayadi et al, (2024) identified and prioritized the obstacles to the promotion of electric cars in Iran in a research, taking into account the special conditions of the country's automobile industry. The obtained results showed that infrastructural barriers, creative destruction barriers, supply side barriers, and demand side barriers are the most important barriers to promoting electric cars in Iran. Sheikhi et al, (2021) in a research to identify the key factors affecting the promotion of green innovation capabilities in the automobile industry showed that the key factors of stakeholder pressure and legal requirements, green research and development, green product innovation, and sustainable network collaborations respectively have the greatest impact on promoting the capabilities of green innovation in the automobile industry; senior managers and policy makers of the automobile industry should pay special attention to this category of capabilities and strive to strengthen these factors. Research methodology The research is descriptive in terms of its purpose and developmental in terms of the type of use, which was carried out with the help of scientometric techniques along with co-lexical and co-authorship analysis. The community of this research includes all the scientific productions carried out by the world's researchers in the field of electric vehicles, whose research results have been indexed in the Web of Science database during the years 1955 to 2023. Therefore, the search in the core collection section of the WOS database was conducted on January 6, 2023 without time limit in order to collect the data and retrieve the records needed for this research (search method: Electric vehicle, publication field: Title), which out of 1168 keywords related to 13093 articles with 151 keywords that were repeated at least 3 times were identified and selected as basic keywords. Co-lexical and co-authorship analyzes of the subject area were done with the help of VOS viewer software, and data analysis was done using Excel software. Research findings The results of the topic search conducted in the WOS database in the last 68 years led to the recovery of 14,235 sources in the field of electric vehicles, of which 99.038% of the mentioned researches were published in English. The results indicate that in the last few years, since 2020, the governments have sought to create the necessary infrastructure for the development of electric vehicle technology by formulating and implementing appropriate strategies. With the issue of electric cars in scientific sources, great emphasis has been placed on the development of incentive strategies by governments and their implementation in order to achieve sustainable production and environmentally friendly consumption. Conclusion The current research was conducted with the aim of scientometric analysis of the studies conducted in the field of electric vehicle business value creation based on the studies indexed in WOS. The results of this research are consistent with the results of Wang et al, (2019), Kubiczek and Hadasik (2021), Khan et al, (2020), Pelegov and Pontes(2018), Foster et al, (2018), and Rietmann and Lieven (2019). The results of the research showed that the environmental and energy security issues have prompted governments to provide many incentive policies to promote electric vehicles with the aim of promoting sustainable and environmentally friendly mobility, reducing resource wastage and increasing value creation. Due to the fact that Iran's traditional automotive industry is not able to keep pace with the global automotive industry because of its deep backwardness, and based on the results of the research, it is suggested to refrain from huge investments in the field of ordinary cars; and instead, put the development policy of the electric automotive industry on the agenda of the government. In order for the automobile industry to become a leading sector in the national economy, it is necessary to change the government's approach from the traditional automobile industry to the support of electric automobile manufacturing. The government should put incentive programs for the development of the market in the initial stage of the electric vehicle industry. Continuous monitoring of the country's progress in the area of new technologies in the field of electric vehicles and persuading universities and research institutions to create capacities for electric vehicle technological innovations can be effective.

Abstract Abstract The purpose of the research is to explain the capabilities of two generations in business model innovation through value creation in family companies and to present a conceptual model. The research is developmental-applicable in terms of its purpose, with a descriptive-analytical nature, and of exploratory type. The statistical population was 1st and 2nd generation and experts from family companies in the publishing industry. Data were collected using interviews and the categories were coded and the findings were classified with MAXQDA version 2020 software. With the purposeful sampling method, the study of 5 companies was conducted with 13 interviews. Validation of research findings was done with theoretical triangulation and survey of experts. The results showed that 5 background factors including innovative joint vision, interaction and exchange of knowledge of two generations, creating flexibility in generation 1, synergy, cooperation and commitment of two generations and using capabilities of generation 2 and experts were identified. Regarding process factors, 3 important factors include 1st generation management capabilities, 2-generation value co-creation, and 2nd generation capabilities in creating new value were identified as important capabilities in the innovation process of the 2-generation business model from the aspect of value creation. In the context of business model innovation dimensions, 7 factors include the role of generation 2 in finding ideas and implementing new projects and communicating with customers and the role of generation 1 in allocating new resources, providing financial resources, structuring activities, managing risk and resources, supporting plans and communication with stakeholders was recognized as the capabilities of two generations in business model innovation. Introduction Family companies are companies in which family members play a role in the management and control of the company, and the continuity of generations is its important feature (Suman, 2020). The survival of the family business in the new generation depends on innovation, creativity and the ability to respond to changing conditions caused by the introduction of new technology. Some factors caused by the 1st and 2nd generation in business affect the innovation process. Business model innovation in family companies is influenced by the capabilities of two generations (Prabandari, 2024). Innovation may cause resistance in the first generation of family business (Weimann, 2020); therefore, it is necessary to explain the participation of two generations with their capabilities in business model innovation in family companies. In some studies, the arrival of the new generation is considered to be the cause of innovation and the driving force of these companies for innovation, but a limited number of researchers explained the connection between the arrival of the 2nd generation and innovation (Leppäaho, 2022). The capabilities of the 1st and 2nd generations have an impact on the innovation of family companies, and there is a need for more research in this field. Limited research has been done on the role of two generations in business model innovation (Moreno, 2021), therefore, the research answers the question: how the capabilities of the 1st and 2nd generations play a role in the innovation of the business model from the aspect of value creation in family companies? Theoretical foundations Family companies Family companies are defined based on business continuity for the next generation (Hernández-Linares, 2017). Two generations affect innovation differently according to their experiences and knowledge (Kidwell, 2019). The special feature of the family company is the participation and interaction of two generations. The capabilities and characteristics of the 1st and 2nd generation of family companies have an impact on innovation, therefore, the participation of two generations and their relationships play a role in how to innovate the business model (Soluk, 2021). Two-generation business model innovation  Business model innovation is defined as value creation by creating, making and providing new value to the customer (Saebi, 2017). In another definition, the dimensions of business model innovation are based on value creation structures, goals, management and decision-making, structuring activities, communication with customers and stakeholders, and provision and application of resources and capabilities (Clinton, 2018). The innovation of the two-generation business model in family companies is influenced by factors related to the company and the capabilities and characteristics of the 1st and 2nd generations. Chirico's research focused on value creation in family companies from the perspective of resources, knowledge and capabilities (Chirico, 2013). In Soluk's research, the relationship between family influence and business model innovation (BMI) was explained, but the role of two generations was not distinguished (Soluk, 2021). In Clinton's research, the innovation of the business model of family companies has been explained in several generations (Clinton, 2018). Limited researches have examined the innovation of the business model of family companies from the perspective of the capabilities of two generations. In the field of two or multigenerational value creation and business model innovation, previous research has been summarized in a few limited cases.  Research method Multiple case study method was used in this research. The research is developmental-applicable in terms of its purpose, and descriptive-analytical in terms of its nature, and of exploratory type. The statistical population of 1st and 2nd generation and experts of companies with innovation experience was from 5 companies in the publishing industry, which was selected by purposeful sampling. A semi-structured interview was used to collect information. First, the interview protocol was designed based on important analytical questions, what and how. Interviews with 1st and 2nd generation and experts were conducted until theoretical saturation was reached. Based on the findings of the interview, 139 concepts and 46 codes were found. Coding was done with MAXQDA software version 2020, a process method including the explanation of background factors, process and consequences was used to provide a conceptual model. To measure the internal validity and reliability of the findings, theoretical triangulation and survey of experts were used; and to measure the external validity, compatibility with theoretical perspectives was used. For the purpose of theoretical triangulation, other evidences were examined. The codes were evaluated by consensus of experts to complete the results. To maintain the validity of the research findings, a survey of 3 experts familiar with academic research in the field of entrepreneurship was conducted and the extracted codes were modified. Changes were made in the codes and in the conceptual model. Finally, the conceptual model was tested in practice by surveying the manager of a family company, whose views confirmed the findings of this research.  Research findings The components of the conceptual model were explained in a process method including the background factors, the two-generation value creation process and its consequences and its relationship with other dimensions of business model innovation. Creating the ability to accept new ideas and flexibility in the 1st generation, using the capabilities of the 2nd generation with the expert team and the commitment of the two generations, forming the goals and innovative joint vision of the two generations, creating a structure and system that encourages innovation with the entry of the 2nd generation and using the capabilities of the 2nd generation with the expert team, interaction and coordination, exchange of ideas, synergy and cooperation of two generations were identified as background factors. Generation 2 capabilities in creating and making new value, generation 1 management capabilities in value creation and co-creation of new value were identified as important factors in the two-generation value creation process. Capabilities of the 1st generation in using company resources and professionals with the entry of the active 2nd generation, the capabilities of the 1st generation in providing financial and non-financial resources, goals and innovative joint vision and the participation of the two generations, the capabilities of the 1st generation in structuring activities, the capabilities of the 1st generation in decision-making, risk and resource management, the capabilities of generation 2 in relation to customers and value creation and the capabilities of generation 1 in relation to stakeholders were identified as the capabilities of two generations in other dimensions of business model innovation. Creating a new two-generation value and offering it to the customer by the 2nd generation and specialists with the cooperation and management of the 1st generation, aligning with the needs of the customer in the digital environment, synchronizing the company with the digital space, innovation in customer service and providing digital services by implementing new publishing digitalization plans, sales processes and customer relations were recognized as outcomes. The findings of this research confirm the significant contribution of generation 2. The findings showed that generation 2 brings new ideas by learning from sources outside the company. The design and implementation of projects and ideas is the responsibility of the energetic, innovative and creative young generation and the expert team. With the arrival of the 2nd generation and professionals, continuous learning was formed to create value with interactions and continuous review of customer satisfaction. The work and educational experiences of the 2nd generation outside the family business are important for finding new ideas. The younger generation has a greater ability to learn and is a technology expert and motivated to change, so it was successful in finding ideas and implementing innovative projects, and the management was the responsibility of the 1st generation. The role of the 2nd generation with professionals was to constantly search for ideas, pay more attention to customer needs, and create new value. Generation 2 is constantly learning ways to implement new designs.  Conclusion This research has explained the role of the capabilities of two generations of family companies in business model innovation from the aspect of value creation. The presented conceptual model explains how two generations create new value. Based on the analysis of 5 case studies of family companies, a conceptual model was presented using the process method including background factors, process and consequences. The findings of this research show that cooperation and synergy between two generations, good relations and conflict resolution between them play important roles and are in line with previous researches. With the arrival of the new generation, they have the capacity to absorb, take risks and become familiar with communication technology, acquire knowledge and learn; and as a result, change the business model. The arrival of non-family experts and the exchange of knowledge between generations provide the basis for business model innovation. Acquiring clear knowledge, capacity to absorb, search and continuous learning by the second generation and experts and communicating with customers are important value creation factors. The innovative technical capabilities of generation 2, management capabilities and communication of generation 1 with stakeholders are important factors in creating new value. The results indicate that the creation of two-generation value is due to the capacity to absorb the second generation and the awareness of current technology. The results indicate that the arrival of the 2nd generation and non-family professionals with the capacity to absorb, take risks and be familiar with communication technology has a significant impact on changing the business model of family companies. Generation 2 and professionals familiar with information technology help to create new value. Employing experts to create new value by providing advice to two generations, providing the resources needed for the next generation and trusting the second generation and employing them with experts are some practical suggestions. In generation 1, the motivation for change should be created by generation 2 and experts so that generation 2 and experts can have the support of generation 1 to create and provide new value to the customer.

Abstract Abstract The aim of this research was to identify factors affecting value creation in the field of maritime transportation with a focus on smart government services. The present research was conducted using a qualitative method, which is an applicable research according to its purpose. Research information and data were collected through in-depth interviews with 14 experts and scholars in the field of information technology or maritime and port operations related to the maritime transportation industry, including experts and managers of the Central Headquarters of the Ports and Maritime Organization and Bushehr Port. The sampling method in this research is purposive; achieved after 12 interviews. Thematic analysis method was used for qualitative analysis, and data coding was first done manually and then through coding in MAXQDA 2020 software. Data analysis resulted in the identification of 33 central themes and 12 main themes. Based on the results of this research, the themes of: technical and communication infrastructure, data sharing, intelligent and integrated information systems, uninterrupted support services, electronic information exchange, single window for smart government services, business processes, data security, human resource management, laws and regulations, government supervision and control, and the use of new technologies were identified as important factors affecting value creation in the field of maritime transportation through smart government services. Introduction Information technology and the provision of electronic services have been used by investors and managers in various organizations and businesses for many years, and managers have made it their model and policy, but what makes a difference in performance and better results is value creation in the provision of these services. Value creation can generate wealth, improve business conditions, expand the technologies used, and create employment (Mengcheng & Tuure, 2022). Government organizations are generally financed from public sources. Creating value in these organizations means optimizing resource consumption, reducing waste, improving the efficiency of financial, human, and technical resources, achieving specific goals such as improving the standard of living of citizens, reducing poverty and unemployment, and improving the level of education and public health. Achieving economic goals creates high value because improving the performance of government organizations contributes to the economic growth and development of the country (Meijerink & Bondarouk, 2023). Maritime transport is an important mode of transport in international trade (Gren et al., 2020), which is moving towards digitalization at different speeds in different areas (Sanchez-Gonzalez et al., 2019). In the port community, in order to meet the increasing expectations of customers and stay ahead of competitors, it is essential to invest in appropriate technologies, as port services can be improved by smartening and reorganizing the manual process of document exchange between members of the port community (Attia, 2016). Currently, there is very little research focused on digital transformation in the maritime transport sector and value creation in this area. Existing studies do not provide a comprehensive overview of the current status and success factors or barriers to digital transformation in the maritime transport sector (Tijan et al., 2021). There are also challenges and barriers to digital transformation and the provision of smart government services in the maritime transport sector, including heterogeneous organizational structures, lack of organizational cultural integration, and weak intra-organizational cultural integration that affects the performance of the organization (Tedla, 2016) and (Gausdal et al., 2018). Currently, there are also challenges in the provision of smart government services in the maritime transport sector of the country. Given the importance and role of the maritime transport sector in ensuring the smooth flow of goods and the economic growth and development of the country, it is necessary to provide solutions to overcome the challenges that exist in the path of value creation through smart services in this area. Also, theoretical studies in this field have not been conducted in the country so far. Therefore, in order to fill these gaps and provide solutions to overcome the challenges listed, this research seeks to identify the factors affecting value creation in maritime transportation services through smart government services in order to provide useful and practical information to government managers and policymakers and, by helping managers in this field make informed decisions, and provide the basis for the country's economic growth and progress. This research attempts to answer the question: what factors are effective in creating value in the maritime transportation sector with a focus on smart government services?  Theoretical Framework Value Creation Organizations must look at their employees, processes, and decisions through the eyes of customers in order to align themselves with customer expectations. Organizations need to develop and implement a value creation plan from the perspective of stakeholders, including customers (Gregory et al, 2021). Value creation for customers is achieved by strengthening organizational capabilities and individual abilities. Value creation is a sort of effectiveness. Customer-centricity is a type of value creation that is more about doing the right thing for the customer than doing the right thing (Maya, 2024). Smart Port The concept of smart ports generally refers to the digital transformation in ports. The goals of a smart port are: performing port operations in a shorter time, eliminating time wasted due to planning errors and inconsistencies, requiring fewer workers, reducing costs, effectively using information and resources, and creating a safe and secure system that reduces environmental pollution (Solmaz, 2021). Molavi et al., (2020) defines a smart port as a port that brings together educated people, a skilled workforce, smart infrastructure, and automation; which facilitates the development and sharing of information, optimizes port operations, increases port flexibility, and leads to sustainable development and a safe and secure environment. Dolati & Deyhimpuor (2020) conducted a study entitled "Investigating the Key Success Factors of Maritime Transportation (Case Study: Bandar Abbas Port and Shipping)", with the aim of investigating the key success factors in the growth and development of the maritime transportation industry. Their research method is mixed, and research is applicable in terms of purpose. The data collection tool in the qualitative section was conducted through the study of documents and texts, as well as interviews with 10 experts using the Delphi technique. The analysis method in the qualitative section was through content analysis, and in the quantitative section through a researcher-made questionnaire. The statistical population of the study in the quantitative section was selected using a cluster sampling method, 150 employees of the General Directorate of Ports and Maritime Affairs of Bandar Abbas were selected by which. The research findings showed that planning, management, human resources, unloading and maintenance, technology, coordination, supply chain and security are key factors for success in the maritime industry. Tijan et al., (2021) in a study titled "Digital Transformation in the Maritime Transport Sector", consider cost reduction as one of the benefits of digital transformation in the maritime transport sector, which is mainly focused on reducing the costs of information exchange. The results of this research have shown that simplifying operations and improving processes (improving resource planning and information flow) are directly related to lower time delays, simplifying operations, processing large volumes of data, improving stakeholder collaboration and data transparency, and overcome the problems caused by a large number of uncoordinated stakeholders, opaque data, transactions and multiple documentation processes (mainly paper-based) in the maritime transport sector.  Research Methodology The present research is an applicable research conducted with a qualitative method and a thematic analysis approach. Research data was collected by studying upstream documents in the country's information technology sector and internal documents of the Ports and Maritime Organization, as well as by conducting in-depth interviews with 14 experts of the Ports and Maritime Organization. The sampling method in this study is purposive.  Research findings The analysis of indicators is done using the theme analysis method. First, the interview texts were analyzed and coded manually and then in the 2020 MAXQDA software, which identified 33 central themes and 12 main themes, which are "technical and communication infrastructure, data sharing, intelligent and integrated information systems, uninterrupted support services, electronic exchange of information, single window for intelligent services, business processes, data security, human resource management, laws and regulations, government supervision and control, and the use of new technologies". Conclusion The necessity of conducting this research is based on the lack of theoretical richness in the factors affecting value creation in the field of maritime transport through smart government services and the need to improve current knowledge by discovering and identifying these factors. The findings are consistent with the results of research by Philipp (2020), Heilig & Voß (2017), Heilig et al., (2017b), Tijan et al, (2021) and Sanchez-Gonzalez et al., (2019). Considering that the field of information technology is a common field in government organizations, and the government's macro policies in the field of information technology are aimed at integrating and governing government data and seeking a unified approach for all government organizations (such as: the national license portal, the single service gateway, the single government services window, etc.); the factors effective in creating value through smart services in the field of maritime transportation have much in common with other fields, and its results are to some extent generalizable to government organizations, especially organizations in the field of transportation. In light of this research, it is suggested that future research examine and analyze the relationships between the categories that affect value creation in the maritime transportation sector and their impact on each other. Also, factors that affect value creation in other modes of transportation (rail, air, and road) should be examined so that by integrating its results with this research, the factors that affect value creation in the entire transportation sector of the country can be identified. The present research has focused on smart government services, and it is suggested that the role of other dimensions of the information and communication technology sector on value creation in this sector be examined in order to complete and generalize the results of this research in other government organizations and enrich the literature in this field.

Abstract Abstract The main goal of the current research is to identify the factors affecting the emergence of the gig economy with a hybrid approach. This research is developmental in terms of purpose; qualitative in terms of the nature and style of component analysis; and documentary based on data collection. It is analytical-descriptive from the research method viewpoint; and the components of the research were collected and analyzed using Sandelovski and Barroso's seven-stage meta-composite qualitative method. In order to identify the factors affecting the emergence of the gig economy, the researchers systematically searched for researches related to these factors in 4 scientific databases: Science Direct, Emerald, Wiley, and Sage, as well as the Scopus reference database between 2010 and 2023, with the aim of determining valid documents related to the research question, and with the selected keywords. In the initial investigations, 162 sources were found; and after screening and validation and using the CASP tool, 20 articles were finally analyzed, and the factors affecting the emergence of the gig economy were identified by using the coding method, and was drawn by using MaxQuda software. The kappa coefficient was used in SPSS software to check the quality or reliability of the indicators, which in the present study is equal to 0.80; indicates the appropriate reliability of the indicators of this research. In total, the 4 main factors of the emergence of the gig economy include social, economic, political and technological factors; and 21 sub-factors have been identified. Introduction After the global financial crisis in 2008 and the resulting rise in unemployment, many professionals and skilled workers started taking short-term jobs to make ends meet. This phenomenon is described as "gig economy" (Banik & Padalkar, 2021). The expansion of work was initially carried out by skilled IT professionals who started using online digital platforms to search for such opportunities (Collins et al., 2019). The rise of the gig economy sector is partly a reflection of rising unemployment rates and limitations of traditional labor markets, which have led to bottom-up demand and supply in the online market (Uchiyama et al., 2022). Due to the gig economy, more people have the opportunity to be in the labor market, and as a result, the unemployment rate has decreased (Vyas, 2021). In advanced economies, due to the deprivation of the formal sector, the workforce resorts to the gig economy (Mehta, 2023). The emergence of the entrepreneurial generation increases the interest in jobs with flexible conditions and without any formal employment contract (Friedman, 2014). The introduction of leading digital outsourcing platforms in the gig economy has encouraged many skilled professionals from an emerging economy to join the gig workforce (Roy & Shrivastava, 2020). Recent studies show that the gig economy is booming across countries. In the United States, the number of freelancers has increased from 3.7 million in 2014 to 62.2 million in 2019. In the United States, 57.3 million people currently work gigs. By 2027, the gig workforce will make up half of the workforce. There are 15 million gig workforces in India; the gig economy in the UK has doubled in the past three years; and by 2023, the global gig economy will be worth $455 billion (Noronha et al., 2022). In Iran, we have also witnessed the significant growth of the gig economy in the last few years, which is mainly related to transport platforms such as Snap and Tapsi (Almaspour et al., 2021). According to the statistics of Snap company, currently, nearly seven hundred thousand people are working in the passenger transportation sector as drivers, workers, and active users; and providing passenger transportation services for this virtual activity platform (Hassani, 2021). The gig economy has attracted the attention of the public and policymakers, and is growing as an area of ​​academic research; raising debates about the future of work, labor regulations, the impact of technology, and the quality of employment (Behl et al., 2022). Considering that it is necessary to identify the factors affecting the emergence of this expanding phenomenon in order to improve the planning and policies of managers and industrial owners in order to use this potential workforce; also considering that until now, a comprehensive research regarding the identification of the factors affecting the emergence of the gig economy, specially by a hybrid method, has not been done, this research has tried to identify these factors by examining the researches done in this field. Theoretical Framework Gig work The origin of the word "gig" dates back to 1915, when jazz musicians first used it. Also, musicians used it to refer to live musical performances and recordings. The modern use of "gig" has become popular in the last decade (2010-2020) (Moore, 2019). As stated in the Cambridge Dictionary (2020), the nature of work in the gig economy shows that it is “a way of working based on people holding temporary jobs or doing separate tasks, each of which is paid independently, rather than working for an employer." (Aloisi, 2015). Gig economy The term gig economy was first coined by Tina Brown in 2009 in the midst of the global financial crisis. In common parlance, flexible work, generally mediated by online platforms, is called the “gig economy” (Koutsimpogiorgos et al., 2020). The gig economy includes two work models: It offers “crowdworking or online freelance work known as the digital gig economy”, and “on-demand work through a program called the physical gig economy” (De Stefano, 2016). Platform The client, platform technology, and gig workforce are involved in the gig economy. The platform technology acts as an online intermediary between the customer and the gig workforce. A customer, also known as a service seeker, provides a description of the desired work or service on the platform. The gig workforce can access this job or service demand on the platform. The work can be delivered to the client through a technology platform or offline (Duggan et al., 2020).  Research methodology This research is developmental in terms of purpose; qualitative in terms of the nature and style of component analysis; and documentary based on data collection. It is analytical-descriptive from the research method viewpoint; and the data of the research has been collected and analyzed using the meta-composite qualitative method. Among the implementation models of the metacomposite method, in this research, the seven-step model of Sandelowski and Barroso has been used, which is the most used in metacomposite research, and includes the following steps: 1. Setting research questions, 2. Conducting systematic literature, 3. Searching and selecting appropriate articles, 4. extracting information from articles, 5. analyzing and combining qualitative findings, 6. controlling the quality of extracted codes, and 7. presenting findings. Research findings In order to identify the factors affecting the emergence of the gig economy, the researchers conducted a systematic search of researches related to these factors in 4 scientific databases: Science Direct, Emerald, Wiley, Sage, as well as Scopus reference database between 2010 and 2023. In the initial investigations based on the selected keywords, 162 sources were found, and after screening and validation and using the CASP tool, 20 articles were finally selected for full review and content analysis. By analyzing the articles, there are 4 main factors for the emergence of the gig economy including; social, economic, political, and technological factors; and 21 sub-factors have been identified. Social factors include; flexibility, work autonomy, participation of women, access to skilled workforce, social media, flexibility of working hours, lack of physical presence, consumer attitudes and preferences and low barriers to entry; economic factors including; unemployment, economic recession, and job opportunity; political factors including; government regulations, globalization, and outsourcing; and technology factors include; the platform infrastructure, cheap technology, easy access to the internet, the platform, the growth and expansion of technology and digitalization. Conclusion One of the most important factors in the emergence of the gig economy is the social factor, which refers to the human aspect of this phenomenon and the influence of people in the creation and expansion of this economy, which itself has various dimensions that are caused by the change in the attitude of people in choosing a job with unique characteristics of this economy. Another influential factor in the emergence and expansion of the gig economy is the economic factor. According to the research conducted in this regard, the gig economy has re-emerged as a result of the 2008 financial crisis, and has created a new form of labor. Economic recession, unemployment and lack of job opportunities have pushed the workforce to the gig economy. The third factor in the emergence and expansion of the gig economy is the political factor, which in turn has different dimensions including; globalization, outsourcing, and government regulations. Another factor that has undoubtedly been one of the most influential factors in the development and expansion of the gig economy in recent years is technology and its increasing growth in the world. According to the research; easy access to the internet in all places, the growth and expansion of technology and its cheapness, as well as the development of platforms and the provision of the necessary infrastructure to create platforms around the world are the key aspects of this influential factor in the growth and emergence of the gig economy. According to the results of the research, the following suggestions have been made: The social factor is related to the taste and tendencies of the workforce, such as job flexibility and working hours, work independence, lack of physical presence, etc., which managers, by recognizing and paying attention to these factors, have increased the desire of employees to work in this industry, and creating as much as possible of these benefits for employees will increase the productivity of the workforce. Due to the growth of the gig economy, more people have the opportunity to be in the labor market, and as a result, the unemployment rate decreases. In this regard, policies should be provided to promote platform work, which requires the training of superior skills and improving the capabilities of the workforce, which will benefit from the potential of employment in platform work. Globalization and outsourcing are two of the important dimensions in the emergence and expansion of this economy. In today's world, borders will not be an obstacle to the growth and expansion of an organization, and managers can rely on this valuable aspect of the gig economy to have the best talent at the lowest cost, and on the other hand, they can easily provide their services to customers all around the world Considering that one of the important and influential factors in the emergence, growth and development of the gig economy is the expansion of technology and the creation of the necessary infrastructure in the field of technology; managers should provide the necessary infrastructure in order to benefit as much as possible from this potential workforce and the vast market.

Abstract Abstract
The aim of this research is to study the different situations of customers' food choice preferences in shopping malls. The present research is applicable and exploratory in terms of its purpose, and descriptive-survey and correlational in terms of its nature and method. The statistical population of the present study includes food consumers in food courts of shopping malls in Tehran (Arg, Kourosh, Palladium, Sana and Iran Mall). Given that the statistical population of the study is unlimited and extensive, the Cochran formula for such population was used to determine the sample size, and 384 people were selected as a sample by simple random sampling. The collection tool in the present study includes a researcher-made questionnaire derived from a qualitative method. SPSS software and structural equations were used to analyze the findings. The results showed that positive emotions are significantly associated with high mood characteristics (such as a preference for colorful, warm, fragrant, and tasty foods), and negative emotions are significantly associated with low mood characteristics (such as choosing fatty or salty foods) in food choice. Also, consumption goals influenced by these mood characteristics can lead to an increase in positive emotions or a decrease in negative emotions. Contextual factors such as past experiences, culture, and health knowledge also play a mediating role in this process. By identifying a conceptual model of nutritional behavior in an emotional context, this study can provide a basis for designing policy interventions and food marketing in public settings. One of the most important practical suggestions of the research is to design advertising programs based on emotional states and to develop nutritional guidelines for commercial spaces such as malls.
Introduction
In recent years, understanding the role of emotions in human daily decision-making, especially in the field of food consumption behavior, has increasingly attracted the attention of researchers in the fields of psychology, nutrition sciences, and behavioral marketing. One area where there is a complex relationship between emotional processes and behavioral decision-making is food preference and choice. In the past, studies generally focused on physiological and nutritional factors affecting food choices, but today it has been found that emotional components such as anxiety, stress, happiness, sadness, and guilt can directly or indirectly affect food choices (Brückner et al., 2023).
Within the framework of the cognitive appraisal theory of emotions (Lazarus & Folkman, 1984), it is stated that people show certain emotional reactions based on their mental evaluation of situations, and these reactions can determine the motivation and direction of their subsequent behavior. Accordingly, when a person is in an emotional situation such as anger, sadness, or anxiety, they may tend to consume high-calorie, high-fat, or sweet foods to calm themselves down (Barker et al., 2019). This can create an unhealthy cycle of negative emotions and emotional overeating, which can ultimately lead to problems such as obesity, diabetes, and eating disorders (Heshmati et al., 2023).
Positive emotions can lead to healthier food choices, while negative emotions, such as stress, anxiety, sadness, or anger, are often associated with the consumption of high-fat, sugary, or high-calorie foods (Brown, 2020).
In today’s world, with the expansion of urbanization, increasing psychological pressures from economic and social factors, and the rapid growth of shopping centers and large commercial spaces (malls), humans are frequently exposed to situations prone to triggering various emotions. In such situations, food decisions are often made emotionally rather than rationally. Researchers believe that food consumption acts as a coping mechanism against negative emotions such as anger, anxiety, and sadness; a phenomenon known in the psychological literature as “emotional eating” (Vannucci et al., 2015).
Given the lack of comprehensive and indigenous research on the combined examination of emotional states and food preferences in social and commercial environments such as shopping malls in Iran, this study seeks to answer the main question: What are the different states of customers’ food choice preferences in shopping malls? 
Theoretical Framework
Food Emotions
Different types of emotions, either negative or positive, have been examined in previous research, along with those evoked by certain foods, as well as previously experienced emotions that produce specific outcomes in consumers, such as customer satisfaction and product choice. Accordingly, it is thought that eating is a response mechanism specifically to negative and positive emotions. Excessive and unhealthy food consumption behavior is one of the main drivers of the growing epidemic of obesity and overweight globally, making it a serious health threat worldwide (WHO, 2020).
The role of positive emotions in food choice
Although research often highlights the link between negative emotions and eating, it has been shown that positive emotions also influence food consumption. For example, Evers et al., (2013) suggest that positive emotions play as important a role in food consumption as negative emotions. Using a study, they found that, specifically in everyday life, snacking occurs more frequently when experiencing positive emotions, leading to higher calorie intake as a response to positive emotional arousal. Similarly, Bongers et al., (2013) found that people who are particularly emotional eaters tend to consume more food in positive emotional states compared to negative states (Cardi et al., 2015).
The role of negative emotions in food choice
Negative emotions influence food choice. People turn to different foods when dealing with different emotions. Increased food consumption during emotional and psychological states such as stress may have negative effects on health. An unbalanced diet may promote many chronic diseases such as obesity, diabetes, high cholesterol, high blood pressure, heart disease and stroke (Konttinen, 2020).
Agrawal et al., (2025) examined the role of emotion invalidation and found that young people whose emotions are ignored and have poor emotion regulation skills are significantly more likely to engage in emotional eating.
Fielding‐Singh & Cooper (2023) examined the emotional management of motherhood: food processing, maternal guilt, and emotion processing. They showed that feelings of guilt prior to consuming pleasurable foods such as chocolate, lead to reduced enjoyment and even increased compensatory and excessive eating behaviors. This feeling is also linked to nutritional parenting patterns, especially among women and mothers of young children.
Research Methodology
The present study is applicable and exploratory in terms of purpose, and descriptive-survey and correlational in terms of nature and method. The statistical population of the present study includes food consumers in food courts of shopping centers in Tehran (Arg, Kourosh, Palladium, Sana and Iran Mall). Given that the statistical population of the study is uncertain and extensive, the Cochran formula for an unlimited population was used to determine the sample size, and 384 people were selected as samples using simple random sampling method. The collection tool in the present study includes a researcher-made questionnaire derived from a qualitative method.
Research findings
SPSS software and structural equations were used to analyze the findings. The results showed that positive emotions are significantly related to high mood characteristics (such as a tendency to colorful, warm, fragrant and tasty foods) and negative emotions are significantly related to low mood characteristics (such as choosing fatty or salty foods) in food selection. Also, consumption goals influenced by these mood characteristics can lead to an increase in positive emotions or a decrease in negative emotions. Contextual factors such as past experiences, culture, and health knowledge also play a mediating role in this process. By identifying a conceptual model of nutritional behavior in an emotional context, this study can provide a basis for designing policy interventions and food marketing in public settings. The most important practical suggestions of the research are designing advertising programs based on emotional states and developing nutritional guidelines for commercial spaces such as malls.
Conclusion
The present study was conducted with the aim of investigating different situations of customers' food choice preferences in shopping centers. The results of this study are consistent with the results of Agrawal et al., (2025), Fielding‐Singh & Cooper, (2023), Guerrini‐Usubini et al., (2023), Ha & Lim, (2023), Ebrahimi et al., (2023), Ogundijo et al., (2022), Mandato et al., (2022), Mohammadi et al, (2022), and Olegario et al, (2021). Agrawal et al., (2025) showed that people whose emotions are ignored in youth and have low emotion regulation skills have a significantly higher tendency to emotional eating.
According to the present study, the following suggestion is made:
It is suggested that restaurants and food courts design their menus in a way that covers a variety of foods that can respond to different emotions of people; especially on days that are generally or individually emotionally charged (such as holidays, birthdays, anniversaries, or days of mourning), the menu should be designed to accommodate both hedonic consumption and health-oriented options.

Abstract Abstract The present study was conducted with the aim of modeling the drivers of artificial intelligence-based knowledge commercialization in high-tech startups. In terms of the purpose, this study is an applicable-developmental research, and based on the method of data collection, it is considered a cross-sectional survey. In order to achieve the goal of the research, an exploratory mixed research design was used. The community of participants of the qualitative part includes theoretical experts (university professors) and experimental experts (managers of hi-tech startups). Purposive method was used for sampling, and theoretical saturation was achieved after 17 interviews. The statistical population of the quantitative section includes experts in the technical department of high-tech startups. The sample size was estimated to be 132 people using Cochran's formula, and sampling was done by cluster-random method. Qualitative theme analysis was used to identify the categories of the model. Partial least squares method was used to validate the model. Data analysis in qualitative phase was done with Maxqda20 software, and in quantitative phase with Smart PLS software. According to the theme analysis method based on Etrid-Sterling's (2001) six-step method, 201 codes were identified in the open coding stage, and 11 main themes and 71 secondary themes were obtained through axial coding. The results showed that there are environmental factors, networking, technical factors, managerial factors, customer factors, digital factors, strategic factors, technological opportunities, entrepreneurial knowledge, entrepreneurial awareness, and entrepreneurial characteristics that affect the commercialization of knowledge based on artificial intelligence in high-tech startups. Technical, environmental and networking factors play the most important role in the commercialization of knowledge based on artificial intelligence. Introduction In recent years, a new approach of economic development has been placed on the agenda of societies, which is in line with the growth, expansion and application of knowledge, which is referred to as knowledge-based economy. In this new economic approach, knowledge is the main source of wealth creation and is considered a source of competitive advantage (Bahari & Taheri rouzbahani, 2023). On the other hand, knowledge has economic value when it leads to improvement in the production of products and providing services, otherwise it will have no value. This statement points to the importance of a new concept called "commercialization of knowledge" (Alizadeh et al, 2022). Among various businesses, startups are the most interested in commercializing knowledge. Startup companies do not have a strong economic base, but their scientific and technological base is strong. Therefore, if these companies can commercialize knowledge and research in a market-oriented way, they can attract the desired capital (Polidoro & Jacobs, 2024). The subject of innovation and commercialization in knowledge-based startups is more necessary than ever. In fact, technology is the main way to enter the business field, the main element of which is commercialization and added value resulting from it (Feiz et al, 2023). Theoretical framework Commercialization of knowledge The commercialization of knowledge started with discussions of industry and university cooperation in 1862 and refers to the activities of academic staff members and university researchers to take advantage of market opportunities by using knowledge and research (Yaghubi et al, 2021). Commercialization of knowledge means converting new findings and research ideas into processes, technologies, services and products that can be presented to the market. This concept includes all the efforts made in order to sell research achievements with the aim of gaining profit and connecting education and research with economic and social goals as much as possible (Maurseth & Svensson, 2021). Various theories have been proposed about the commercialization of knowledge, some of the most important theories are: Linear theory of knowledge commercialization: This theory inspired the first researches about knowledge commercialization. In this theory, the process of knowledge commercialization is drawn as a pattern that starts from idea generation and technology development in academic centers and continues until patenting and providing certificates to knowledge-based businesses and startup companies (Pohle, 2023). Inverse linear theory of knowledge commercialization: Along with the growth of researches and field activities, inverse linear theory was formed. Based on this theory, the problems and issues in the industry are considered as the starting point of the knowledge commercialization process. When the issues and problems of the industries occur, knowledge enhancement and knowledge development in academic centers or business research and development are done to answer these problems. In this way, the resulting knowledge is used to solve industry problems (Leitner et al, 2021). Knowledge Commercialization Interaction Theory: In this theory, knowledge commercialization is described as including the interaction between various actors in a network of intertwined relationships. This theory rejects the linear approach and emphasizes the role of networks, interactions, collaborations and mutual learning between academia and industry. Interactive models of technology transfer actually imply the joint development of technology between the academic sector and businesses. This theory describes a process that includes a network of factors involved in the production, dissemination and application of knowledge (Heighton & Gaubert, 2021). Hi-tech startups A startup (new company) is a business that has recently been created as a result of entrepreneurship, has rapid growth and is formed to provide an innovative and sustainable solution to meet a need in the market (Vazifeh Doost et al, 2024). To put it better, startups are a business model whose development is an inseparable part of them, and unlike pure entrepreneurship, they try to get rid of individuality and by attracting capital, they employ many employees and demand expansion and scalability (Hsu & Tambe, 2023). □ Artificial intelligence Artificial intelligence was proposed since 1950 with the study of Alan Turing, a British mathematician. Turing raised the question "Can machines think?". After this initial question, artificial intelligence was formally proposed and defined as a new field of research at the Dartmouth Academic Conference in 1956. Then, in 1965, John McCarthy introduced the concept of artificial intelligence in its current common sense. Then came the first blossom of artificial intelligence, when the field was rapidly applied in various contexts (Grzybowski et al, 2024). Commercialization drivers: Commercialization drivers is a process during which ideas and results or products obtained from research departments in universities, research centers and industrial departments are transformed into products, services and processes that can be offered in the market and through which the findings of research are brought to the market. And new ideas are expanded into new products and services or technologies that can be distributed around the world. Research methodology The current study is an applicable research conducted with the aim of modeling the drivers of commercialization of knowledge based on artificial intelligence in high-tech startups in the spring of 2013. Also, based on the method of data collection, it is a non-experimental (descriptive) study that was conducted with a cross-sectional survey method. In order to achieve the goal of the research, an exploratory mixed research design was used. The population of participants of the qualitative part includes theoretical experts (university professors) and experimental experts (managers of hi-tech startups) who have enough experience in the field of knowledge commercialization system. Based on the view of Miller et al, (2010), five criteria of key-role playing, popularity, theoretical knowledge, diversity, and participation motivation were used to select the participants. Sampling was done with a purposeful method and theoretical saturation was obtained with 17 interviews. In the quantitative part, the statistical population includes managers and experts in the technology sector of high-tech startups. For this purpose, Science and Technology Park of Tehran University, Shahid Beheshti, Amirkabir, and Technology and Innovation Center of Azad University (SINTEC) were monitored. The power analysis rule (Cohen, 1992) and G*Power software were used to calculate the sample size. Using the rule of power analysis, the minimum sample size of 132 people was estimated at the confidence level of 95% with the effect size of 0.15 and the statistical power of 80%. A cluster-random method was used for sampling in the quantitative part. Data collection tools are interviews and questionnaires. The interview included 6 questions and the research questionnaire included 11 main topics and 71 secondary topics with a five-point Likert scale. Based on the analysis of the research questionnaire, 11 hypotheses were created and validated. The results of the aforementioned analysis are presented in Tables 2 and 3. To identify the categories of artificial intelligence-based knowledge commercialization drivers, qualitative content analysis and Maxqda20 software were used, and partial least squares method and Smart PLS software were used to validate the model. Research findings The results of the interviews were conducted with thematic analysis method based on the six-step method (Attride-Stirling, 2001): and 201 primary codes were identified in the open coding stage, and 11 main themes and 71 secondary themes were obtained through axial coding. Based on the results, it was determined that environmental factors, networking, technical factors, managerial factors, customer factors, digital factors, strategic factors, and technological opportunities affect the commercialization of knowledge based on artificial intelligence in high-tech startups. It was also found that entrepreneurial knowledge, entrepreneurial awareness, and entrepreneurial characteristics also affect the commercialization of artificial intelligence-based knowledge in high-tech startups. The results showed that technical, environmental and networking factors play the most important role in the commercialization of knowledge based on artificial intelligence. Conclusion Considering the importance of the issue of commercialization and on the other hand, despite the obstacles in the commercialization of created products and ideas (such as financial obstacles, government obstacles, etc.), it is necessary to emphasize more on the commercialization process in high-tech startups in our country. Since commercialization is one of the main links of the innovation process and attention is mostly paid to creating innovation and commercialization in commercial complexes of the country and solving the existing problems of commercialization in third world countries and especially Iran, we should improve commercialization in high-tech startups so that we will be able to achieve innovation and technology transfer to other industries and countries in addition to commercialization of ideas created in research and development and universities. Increasing the rate of technology commercialization brings many achievements for society, organizations and innovators, the most important of which are: raising standards and quality of life, generating national/organizational/individual wealth, creating competitive advantage, productivity growth, success in market and innovation in processes and products, and development of industries and products related to technology/inventions. Therefore, the present research is innovative and value-creating in providing practical results in this field.

Abstract Abstract The aim of the current research is to design a strategic co-creation model using social media in small and medium-sized industrial businesses. According to its purpose, the research method is applicable; and in terms of implementation, it is qualitative; using the data-based method. The statistical population includes 8 experts in the field of digital marketing in the B2B sector, selected by snowball sampling. The data collection tool includes semi-structured interviews. Data analysis was carried out using the coding and data-based method and MAXQDA software. Based on the findings of the research, central phenomenon is influenced by 60 indicators or causal factors; and 11 indicators or contextual factors along with 18 intervening factors are able to influence strategic co-creation strategies in the social media environment. In addition, the results led to the identification of 14 diverse strategies in this field, which can contribute to achieving 36 diverse consequences of the strategic use of social media in the           co-creation actions of small and medium-sized industrial businesses. The phenomenon of strategic co-creation in the environment of social media and industrial customers depends on a set of factors and the adoption of a set of strategies, among these factors, the set of customer perceptions as the most frequent causal factor, and the outsourcing of customer relationship management measures as the most important strategies show the importance and the position of these two issues in the field of increasing the effectiveness of the central phenomenon of the research. Introduction Customers and their cooperative behaviors are among the most important tools to improve business marketing functions, improve the quality of products and services in accordance with market expectations, needs and trends, and reduce overall marketing and advertising expenses of businesses (Xie et al., 2016). In today's highly competitive markets, those businesses can achieve success that are capable of creating value and are able to provide higher and more creative values ​​for their customers, and create higher incentives for customers to encourage stronger and more creative interactions. On the other hand, according to Nasution et al, (2014), due to the increase in the level and intensity of competition in the productive and industrial markets; in the both local markets and international markets, the customers have the higher right to choose and the bargaining power compared to the past. Therefore, in order to maintain a competitive position and gain commercial success, businesses have to provide more value to their customers compared to their competitors. But one of the most important survival conditions in today's competitive and turbulent business markets is to focus on environmental changes and create innovation and create joint value with customers in business (Nasution et al, 2014). The strategic use of social media in industrial markets consists of programmings, plans and broad and general goals of industrial businesses in the field of using these media in dealing with industrial customers (Cartwright et al. et al., 2021). Beyond the tactical use of social media, the present study is focused on a more comprehensive aspect of using social media in the field of adding value through the customer, that is, the strategic use of social media. The issue of the need to present a comprehensive and general plan in the field of strategic use of social media in co-creation activities, along with the severe limitation of the domain of knowledge in the strategic use of social media in specific areas such as synergy with customers among industrial customers, leads the study towards providing a paradigmatic model in the field of designing a strategic co-creation model using social media in industrial businesses. Especially, studies such as Foltean et al, (2019) and Iankova et al, (2019) stated that there is limited knowledge in the field of strategic social media marketing and its various dimensions in the field of industrial marketing. Based on the explanations presented, the main research question can be raised as follows: What is the model of strategic co-creation using social media in small and medium-sized industrial businesses? Theoretical Framework Strategic co-creation Co-creation of value as a strategy includes diverse but similar meanings, concepts, and contexts. In the initial definitions of this concept, Prahad & Ramaswamy (2004) introduced co-creation of value as the joint creation of value by business and customers through exchange activities of knowledge, information, and awareness, and considered these actions as a factor in creating, modifying, and updating products and services in line with the needs and expectations of customers (Piller et al, 2010). Social media and online co-creation Studies in the field of the role of social media in value co-creation, especially among industrial customers, are developing and still in their early stages. These studies are moving from the what question to the how question stage (Martini et al, 2017). Today, large companies and even emerging and small businesses spend a significant part of their budgets on digital marketing measures and developing interactive communications in the form of synergistic strategies with customers. These measures are taken while the real benefits of these measures are not certain for businesses, and the measures are accompanied by trial and error. Especially the position and role of social media in improving the innovation level of businesses and improving and revising their products and services is still being investigated and studied, and studies in this field are on an exponential growth path. This issue shows that the field of customer relationship management in social media and more specifically synergy in the context of social media is a subject that still has significant hidden angles (Rashid et al, 2019). Bashokouh Ajirlo & Ghasemi Hamedani (2023) investigated the role of influencing factors on value co-creation through technologies equipped with artificial intelligence and knowledge management in the tourism industry. The results showed that the significant effect of customer-based factors of technologies equipped with artificial intelligence and knowledge management on the effectiveness of value co-creation was confirmed, and customer-based factors could mediate the relationship between technologies equipped with artificial intelligence and the effectiveness of value co-creation. Finally, technologies equipped with artificial intelligence were able to mediate the relationship between customer-based factors and the effectiveness of value co-creation. Shirkhodaie et al, (2023) investigated the identification of effective factors of co-creation in social media brand communities. The variables of customer participation in social media brand communities and social support have positive and significant effects on the mediating variable of communication quality, and the quality of communication has a positive and significant effect on brand co-creation. On the other hand, social support and customer participation in social media brand communities have a positive and significant effect on brand loyalty, and brand loyalty has a positive and significant effect on the dependent variable of brand co-creation, and there is no significant relationship between the quality of communication and loyalty. Research methodology According to its purpose, the research method is applicable; and in terms of implementation, it is qualitative; using the data-based method. The statistical population includes 8 experts in the field of digital marketing in the B2B sector, selected by snowball sampling. The data collection tool includes semi-structured interviews. Research findings Data analysis was carried out using the coding and data-based method and MAXQDA software. Based on the findings of the research, central phenomenon is influenced by 60 indicators or causal factors; and 11 indicators or contextual factors along with 18 intervening factors are able to influence strategic co-creation strategies in the social media environment. In addition, the results led to the identification of 14 diverse strategies in this field, which can contribute to achieving 36 diverse consequences of the strategic use of social media in the co-creation actions of small and medium-sized industrial businesses. The phenomenon of strategic co-creation in the environment of social media and industrial customers depends on a set of factors and the adoption of a set of strategies, among these factors, the set of customer perceptions as the most frequent causal factor, and the outsourcing of customer relationship management measures as the most important strategies show the importance and the position of these two issues in the field of increasing the effectiveness of the central phenomenon of the research. Conclusion The current research was conducted with the aim of designing a strategic co-creation model using social media in small and medium-sized industrial businesses. The findings are in line with the results of Bashokouh Ajirlo & Ghasemi Hamedani (2023), Shirkhodaie et al, (2023), Hasan et al, (2023), Zhang et al, (2023), Asgharzadeh et al, (2023), Taleghani et al, (2022), Yazdani Kachuei et al, (2022), Ghomi Kazemi & Vaziri (2021), Cartwright et al, (2021), and Cartwright et al, (2021). Zhang et al, (2023) showed that the tool has satisfactory reliability and validity. This work contributes to theory and practice by providing a context-specific and accurate conceptualization of the value of customer co-creation experience with a reliable and valid survey tool. According to the results of the research, the following suggestions are provided: It is suggested that future studies, while focusing on the results of the current research, apply their views and tools in the field of developing strategic co-creation models using social media in small and medium-sized industrial businesses, and thus carry out a comparative research, independent of the results of the current research, while achieving other results.

Abstract Abstract
The aim of the current research is to design a strategic co-creation model using social media in small and medium-sized industrial businesses. According to its purpose, the research method is applicable; and in terms of implementation, it is qualitative; using the data-based method. The statistical population includes 8 experts in the field of digital marketing in the B2B sector, selected by snowball sampling. The data collection tool includes semi-structured interviews. Data analysis was carried out using the coding and data-based method and MAXQDA software. Based on the findings of the research, central phenomenon is influenced by 60 indicators or causal factors; and 11 indicators or contextual factors along with 18 intervening factors are able to influence strategic co-creation strategies in the social media environment. In addition, the results led to the identification of 14 diverse strategies in this field, which can contribute to achieving 36 diverse consequences of the strategic use of social media in the           co-creation actions of small and medium-sized industrial businesses. The phenomenon of strategic co-creation in the environment of social media and industrial customers depends on a set of factors and the adoption of a set of strategies, among these factors, the set of customer perceptions as the most frequent causal factor, and the outsourcing of customer relationship management measures as the most important strategies show the importance and the position of these two issues in the field of increasing the effectiveness of the central phenomenon of the research.
Introduction
Customers and their cooperative behaviors are among the most important tools to improve business marketing functions, improve the quality of products and services in accordance with market expectations, needs and trends, and reduce overall marketing and advertising expenses of businesses (Xie et al., 2016). In today's highly competitive markets, those businesses can achieve success that are capable of creating value and are able to provide higher and more creative values ​​for their customers, and create higher incentives for customers to encourage stronger and more creative interactions. On the other hand, according to Nasution et al, (2014), due to the increase in the level and intensity of competition in the productive and industrial markets; in the both local markets and international markets, the customers have the higher right to choose and the bargaining power compared to the past. Therefore, in order to maintain a competitive position and gain commercial success, businesses have to provide more value to their customers compared to their competitors. But one of the most important survival conditions in today's competitive and turbulent business markets is to focus on environmental changes and create innovation and create joint value with customers in business (Nasution et al, 2014). The strategic use of social media in industrial markets consists of programmings, plans and broad and general goals of industrial businesses in the field of using these media in dealing with industrial customers (Cartwright et al. et al., 2021). Beyond the tactical use of social media, the present study is focused on a more comprehensive aspect of using social media in the field of adding value through the customer, that is, the strategic use of social media. The issue of the need to present a comprehensive and general plan in the field of strategic use of social media in co-creation activities, along with the severe limitation of the domain of knowledge in the strategic use of social media in specific areas such as synergy with customers among industrial customers, leads the study towards providing a paradigmatic model in the field of designing a strategic co-creation model using social media in industrial businesses. Especially, studies such as Foltean et al, (2019) and Iankova et al, (2019) stated that there is limited knowledge in the field of strategic social media marketing and its various dimensions in the field of industrial marketing. Based on the explanations presented, the main research question can be raised as follows: What is the model of strategic co-creation using social media in small and medium-sized industrial businesses?
Theoretical Framework
Strategic co-creation
Co-creation of value as a strategy includes diverse but similar meanings, concepts, and contexts. In the initial definitions of this concept, Prahad & Ramaswamy (2004) introduced co-creation of value as the joint creation of value by business and customers through exchange activities of knowledge, information, and awareness, and considered these actions as a factor in creating, modifying, and updating products and services in line with the needs and expectations of customers (Piller et al, 2010).
Social media and online co-creation
Studies in the field of the role of social media in value co-creation, especially among industrial customers, are developing and still in their early stages. These studies are moving from the what question to the how question stage (Martini et al, 2017). Today, large companies and even emerging and small businesses spend a significant part of their budgets on digital marketing measures and developing interactive communications in the form of synergistic strategies with customers. These measures are taken while the real benefits of these measures are not certain for businesses, and the measures are accompanied by trial and error. Especially the position and role of social media in improving the innovation level of businesses and improving and revising their products and services is still being investigated and studied, and studies in this field are on an exponential growth path. This issue shows that the field of customer relationship management in social media and more specifically synergy in the context of social media is a subject that still has significant hidden angles (Rashid et al, 2019).
Bashokouh Ajirlo & Ghasemi Hamedani (2023) investigated the role of influencing factors on value co-creation through technologies equipped with artificial intelligence and knowledge management in the tourism industry. The results showed that the significant effect of customer-based factors of technologies equipped with artificial intelligence and knowledge management on the effectiveness of value co-creation was confirmed, and customer-based factors could mediate the relationship between technologies equipped with artificial intelligence and the effectiveness of value co-creation. Finally, technologies equipped with artificial intelligence were able to mediate the relationship between customer-based factors and the effectiveness of value co-creation.
Shirkhodaie et al, (2023) investigated the identification of effective factors of co-creation in social media brand communities. The variables of customer participation in social media brand communities and social support have positive and significant effects on the mediating variable of communication quality, and the quality of communication has a positive and significant effect on brand co-creation. On the other hand, social support and customer participation in social media brand communities have a positive and significant effect on brand loyalty, and brand loyalty has a positive and significant effect on the dependent variable of brand co-creation, and there is no significant relationship between the quality of communication and loyalty.
Research methodology
According to its purpose, the research method is applicable; and in terms of implementation, it is qualitative; using the data-based method. The statistical population includes 8 experts in the field of digital marketing in the B2B sector, selected by snowball sampling. The data collection tool includes semi-structured interviews.
Research findings
Data analysis was carried out using the coding and data-based method and MAXQDA software. Based on the findings of the research, central phenomenon is influenced by 60 indicators or causal factors; and 11 indicators or contextual factors along with 18 intervening factors are able to influence strategic co-creation strategies in the social media environment. In addition, the results led to the identification of 14 diverse strategies in this field, which can contribute to achieving 36 diverse consequences of the strategic use of social media in the co-creation actions of small and medium-sized industrial businesses. The phenomenon of strategic co-creation in the environment of social media and industrial customers depends on a set of factors and the adoption of a set of strategies, among these factors, the set of customer perceptions as the most frequent causal factor, and the outsourcing of customer relationship management measures as the most important strategies show the importance and the position of these two issues in the field of increasing the effectiveness of the central phenomenon of the research.
Conclusion
The current research was conducted with the aim of designing a strategic co-creation model using social media in small and medium-sized industrial businesses. The findings are in line with the results of Bashokouh Ajirlo & Ghasemi Hamedani (2023), Shirkhodaie et al, (2023), Hasan et al, (2023), Zhang et al, (2023), Asgharzadeh et al, (2023), Taleghani et al, (2022), Yazdani Kachuei et al, (2022), Ghomi Kazemi & Vaziri (2021), Cartwright et al, (2021), and Cartwright et al, (2021). Zhang et al, (2023) showed that the tool has satisfactory reliability and validity. This work contributes to theory and practice by providing a context-specific and accurate conceptualization of the value of customer co-creation experience with a reliable and valid survey tool.
 According to the results of the research, the following suggestions are provided:
It is suggested that future studies, while focusing on the results of the current research, apply their views and tools in the field of developing strategic co-creation models using social media in small and medium-sized industrial businesses, and thus carry out a comparative research, independent of the results of the current research, while achieving other results.

Abstract Abstract The purpose of this research is to investigate the effect of organizational structure on the complexity of value-based management, which is applicable in terms of purpose, and descriptive-survey in terms of the nature and method of information collection. The statistical population of the present study includes executive directors and financial managers of companies listed in the Tehran Stock Exchange, and based on the available population and Cochran's formula, 317 people were selected by simple random sampling. The collection tool in this research is Novotani's questionnaire (2023), which has 4 components and 15 items. After checking the normality of data distribution using the Kolmogorov-Smirnov test, SmartPLS 3 software was used to test the hypotheses. The research findings showed that vertical differentiation has a negative and significant effect on the complexity of value-based management (t=-4.052). Centralization and formalization have a positive and significant effect on the complexity of value-based management (t=9.108). Also, horizontal integration has a positive and significant effect on the complexity of value-based management (t=8.67). Formalization also has a positive and significant effect on the complexity of value-based management (t=7.25). In general, it can be said that the organizational structure is effective on the complexity of value-based management; therefore, the complex process of value creation is realized and developed in the context of the appropriate formulation of organizational structure components along with the application and development of strategic management accounting innovations. Introduction Value-based management systems are designed to motivate managers to engage in actions that maximize stakeholder value (Bruck et al, 2018). Despite the widespread use of value-based management and its connection to scientific research, there is still little information about the reasons for the reported differences in the implementation of value-based management (Firk et al, 2019). Recent literature on the drivers of value-based management implementation focuses on environmental and intra-organizational factors (Burkert & Lueg, 2013) and largely ignores organizational factors; while the structure of a company, which is an important organizational factor, has specifically been reported as an effective factor on the adoption of administrative innovations and the design of management control systems (Lee & Yang, 2011) and its effect is only partially tested in a value-based management environment. The analyzes show that organizational structure variables including centralization, formalization and horizontal integration are positively correlated with the implementation of value-based management, and it is argued that centralization is due to providing a consistent framework for an organization to accurately implement value-based management is higher due to political appropriateness. Centralization seems to protect the value-based management system from potential social pressures. Also, formalization and horizontal integration seem to facilitate the implementation and sustainable use of value-based management. High levels of these structural variables are suggested to create a higher organizational fit (technical, political, and cultural fit) that helps maintain value-based management with respect to potential deinstitutionalization in the last stages of promotion. While vertical separation generally does not have a significant effect on the implementation of value-based management, the findings show a significant negative effect on organizational members' beliefs of value-based management, which we interpret as cultural incompatibility with value-based management. This research contributes to the development of the literature related to the promotion of management accounting innovation and value-based management in the following ways: First, organizational structure is related to differences in the implementation of value-based management, and it is argued that the specific structural characteristics of an organization determine coordination with the characteristics of a specific management accounting innovation (Ansari et al, 2010). Second, it provides detailed findings regarding the interactions of different structural aspects on the sub-components of value-based management implementation. In particular, centralization results contradict with principled claims that decentralization is generally favorable for value-based management, and recent qualitative findings confirm the deterrent effects of decentralization in a value-based management environment (Chiwamit et al, 2017). The main question of the current research is: what effect does organizational structure have on the complexity of value-based management? Theoretical foundations Value-based management is described as an integrated management control system that aligns the entire organization with the strategic goal of maximizing stakeholder value (Schultze et al, 2018). Although value-based management is not a new management control system, it is considered as an innovation after being applied in an organization. Value-based management defines value creation interdependencies in the organization (value drivers) and organizational procedures with cause and effect (action plans), and creates incentives for goal setting and reward system. Mohammadi Qashlaq & Atash Soz (2023), in a research titled investigation of the relationship between knowledge management and environmental variables of the organization with the organizational structure of companies operating in Urmia industrial towns, showed that there is a positive and significant relationship between knowledge management and the environmental variables of the organization with the organizational structure. According to them, the environmental variables of the organization can affect the organizational structure of the companies operating in the industrial towns of Urmia. Mohammadi Pushharaki & Landran Esfahani (2023) in a research titled organizational structure on the complexity of value-based management in knowledge-based companies reported that a high level of concentration with the political suitability of an organization had a positive relationship with value-based management, while vertical differentiation with cultural fit seems to have a negative relationship with value-based management. High levels of formalization and horizontal integration indicate technical, political and cultural fit with value-based management, which has helped to achieve a high level of value-based management implementation. Research method The current research is descriptive of the correlative type and applicable in terms of purpose. A questionnaire (Nowotny, 2023) was used to collect data related to the organizational structure variable. This questionnaire has 4 components and 15 items. Its components include centralization (4 questions), formalization (4 questions), horizontal integration (4 questions) and vertical differentiation (3 questions). In order to collect data related to the value-based management complexity variable, Novotny's questionnaire (2023) was used and this questionnaire has 23 items and 6 portfolio components (4 questions) - financial value (3 questions) - non-financial value (3 questions) - goal setting. (5 questions) - Plan of actions (4 questions) - Mentality (4 questions), and was investigated based on Likert's 5-factor scale. The statistical population of the research includes financial and executive managers of different levels working in companies admitted to the Tehran stock market. It should be noted that the distribution of measurement parameters is homogeneous in the statistical community and no specific idea has been considered for the structure of the community. The sampling method is simple random. In addition to being simple, this method also has acceptable accuracy. In this research, 353 questionnaires were completed, of which 36 were discarded due to confusion and lack of answers to all the questions, and 317 questionnaires were evaluated in the final. Research findings The results of the factor analysis of the questionnaire items showed that all the items are greater than 0.4, and the value of the t statistic is greater than 1.96, so the questionnaire has desired validity. The fitting of the structural model using t coefficients is such that these coefficients must be more than 1.96 in order to confirm their significance at the 95% confidence level. The significant results of the coefficients are reported based on the value of the t statistic; so that if the value of t statistic is greater than 1.96, it can be concluded with 95% confidence that the independent variable has an effect on the dependent variable. Factor loadings indicate the correlation between each obvious variable (questions) and its related factors. Questions with factor loadings less than 0.4 are not sufficient to remain in the model and should be removed. As you can see in the model, all the numbers are above 0.4, so no question is deleted. R² determination coefficient criterion (R Squares): The value of R² is calculated only for the dependent (endogenous) structures of the model, and in the case of exogenous structures, the value of this criterion is zero. The higher the value of R² related to the endogenous structures of a model, the better the fit of the model. Chain (1998) considers three values ​​of 0.19, 0.33, and 0.67 as criteria for weak, medium and strong values ​​of the fit of the structural part of the model by R² criterion. Predictive quality criterion (Q²): It specifies the prediction of the model. Models that have an acceptable structural fit should be able to predict indicators related to the endogenous structures of the model. Discussion and conclusion  Three main structural variables, including centralization, formalization and horizontal integration, show a positive relationship with the complexity of value-based management. These results suggest that organizational structure is another reason for the frequently reported differences in the complexity of value-based management. According to the obtained results, formalization has a positive relationship with the complexity of value-based management in general and each of the sub-dimensions of value-based management. These results are consistent with our assumption that formalization increases the transparency of organizational processes, and thus formalization seems to facilitate the identification and interconnection of financial and especially non-financial value drivers. The results also show that if the information about the unit's activities is spread throughout the organization, it increases the political fit with value-based management, and can reduce the opportunistic behavior of employees or unit departments in an organization. Furthermore, it is argued that in companies with high horizontal integration, there are cultural practices in which employees are willing to adjust action plans based on the logic of value-based management when necessary, and thus appear to show more belief in value-based (cultural appropriateness) management. This research contributes to the existing literature on value-based management and promoting management accounting innovations. Although recent research reports contingent factors that affect the implementation of value-based management at the environmental level such as perceived environmental uncertainty (Burkert & Lueg, 2013) and the intra-organizational level, such as top management team characteristics (Burkert & Lueg, 2013) and financial manager succession (Firk et al, 2019), the findings of this research expand by identifying organizational structure as an important relevant factor at the organizational level. Therefore, we find that organizational sub-variables affect the technical, political and cultural fit of an organization with value-based management differently and interdependently. Previous studies showed that mechanized organizations were more successful in implementing administrative innovations. This research shows that formalization gives organizational members the ability to effectively transfer new rules to routines that become institutionalized and remain.

Abstract Abstract The aim of this study is to identify and prioritize multi-channel technologies that play a role in creating shared value. In this study, MICMAC software, which is a qualitative software, was used. Therefore, the statistical population of this study was 15 experts and executive managers in the field of sales and marketing with more than 10 years of executive activity and with a master's degree or higher, who rated the identified technologies from 0 to 3 in the MICMAC matrix. The research findings indicate that website technologies, Google advertising, mobile marketing, and social media were ranked 1 to 4 respectively with a direct impact on creating shared value, and customer relationship management systems, and blockchains were ranked last; also, in the section of influence or dependence, it was determined that mobile technologies, call centers, and websites were ranked 1 to 3, and the automation system was ranked last. Therefore, the role of omnichannel marketing technologies in creating shared value is essential for companies that aim to enhance customer experiences, drive transactions, and ultimately achieve business success by prioritizing technologies across websites, Google Ads, mobile marketing, and social media. Introduction Today, organizations and companies are experiencing a major transformation and are constantly leveraging new technologies. These changes have had profound impacts on various areas such as marketing, sales, and communications (Giest & Klievink, 2024). Some companies are using widespread technologies such as cloud computing and the Internet of Things in their marketing efforts, while technologies such as blockchain and artificial intelligence seem to be still emerging. These trends are significantly impacting the way companies operate overall (Chatha et al., 2023). Despite these developments, companies continue to seek to optimize their marketing, sales, and communications efforts. These processes act as a bridge for effective communication between the company, the market, and customers; and companies use various technologies to facilitate these communications (Al Hadwer et al., 2021). This mechanism can help companies adapt to the constantly changing needs and trends of the external environment and the market (Low et al., 2022). However, to address competitive challenges in the market, companies must properly understand and implement sales and marketing-related actions through various marketing channels (Alkhyami et al., 2024). In fact, the future of marketing lies in the efforts of companies to gain a comprehensive understanding of their customers' needs and behaviors in platforms, processes, product production, and diverse service offerings based on new technologies (Chaudhuri, 2020). For this purpose, it is essential for companies to examine multichannel technologies, both to understand how they are used and to identify potential marketing and sales strategies (Wang & Yu, 2023). In fact, multichannel technology in marketing refers to tools and platforms that interact with customers to effectively implement marketing strategies through various online and offline communication channels, and through direct or indirect communication, to deliver products and services (Ortlinghaus et al., 2019; Nela et al., 2022). Therefore, by using multichannel technologies, companies can find more customers and increase their interaction with them from different channels by improving the customer experience and brand awareness (Peter et al., 2021); therefore, depending on the types of marketing channels, companies distinguish between different types of multichannel technologies such as website technologies and social media, etc., their offline and online integration with customers and stakeholders (Chen & Lamberti, 2016). However, most companies do not understand the distinction between technology-based marketing channels and rely on only one or two marketing channels (Grewal et al., 2020). On the other hand, some companies ignore the role of multichannel technology in their marketing plans and take risky actions by implementing single-channel marketing as a superior marketing strategy to attract new customers (Reshetnikova et al., 2019). Therefore, in order to reduce risk in marketing programs, companies should abandon those offline or traditional marketing methods based on one or two marketing channels and turn to using multi-channel technologies (Banerjee & Bhardwaj, 2019). Therefore, the purpose of this research is to answer the question: how to prioritize multi-channel technologies in order to create shared value in marketing? Theoretical Framework Marketing Channel A marketing channel is a set of individuals, organizations, companies, and all actions that work together to sell products and provide services from production to consumption (Anderson et al., 2020; Iba & Lilavanichakul, 2021). Selecting marketing channel strategies to deliver better results relies on six main components: customer (understanding the needs, preferences, and behaviors of the target audience), cost (determining profitability and optimizing resources by analyzing the costs associated with each channel), access (the degree of convenience and availability of the selected channels to customers), control (managing, adjusting, and modifying channel operations to meet business needs and dynamic markets), collaboration (enhancing communication channels, access, and effectiveness with channel stakeholders), and competitive advantage (having unique strengths or differences compared to competitors) (Mungia, 2022; Campos et al., 2022). Multichannel Technology Multichannel technologies are defined as technologies that integrate online and offline channels and aim to create a seamless shopping experience for customers (Ortlinghaus et al., 2021). According to this definition, multichannel marketing refers to the practice of companies interacting with customers through multiple channels, either directly or indirectly, to sell them goods and services (Lewis et al., 2014). In fact, multichannel technologies refer to the use of different platforms to communicate with customers' needs and requirements and to deliver products and services through various channels such as mobile applications, websites, SMS, telephone lines and in-store services (Joshi et al., 2023). Shared Value Creation Shared value creation is defined as those policies and operational practices that enhance a company’s competitiveness and simultaneously advance the economic and social conditions in the communities in which it operates (Jones & Wright, 2018; Azarpara et al., 2021). Companies can create shared value creation opportunities in three ways: by rethinking products and markets and marketing channels, redefining productivity in the value chain, and enabling local market development (Menghwar & Daood, 2021). Research Methodology The methodology of this research is based on interaction/structural analysis. Interaction/structural analysis is a method for analyzing the probability of an issue occurring in a set of predicted events. The probabilities of this issue can be adjusted by making judgments about the potential for interaction between the predicted events. The statistical population of this study is 15 experts and executive managers in the field of sales and marketing with more than 10 years of executive activity and with a master's degree or higher, who were selected through a purposive sampling method. In this scoring method, experts consider the numbers as zero (no impact), one (weak impact), two (medium impact), and three (high impact). Research findings In order to benefit from the opinions of the interviewers, 10 multi-channel marketing technologies were identified. Then, in order to examine the actual and potential relationship between the indicators, a 10×10 interaction matrix was used in this study. After formulating the matrix, the opinions of 15 marketing managers were collected in the form of a questionnaire and the degree of effectiveness and impact between the issues was identified. Then, by forming an interaction matrix, the relationships between the issues were determined in the MICMAC software environment. Conclusion According to the results of the research of Joshi et al., (2023), when competing retailers decide on technology investment, the minimum technology investment required by the multichannel retailer to sell the product through the online channel may increase; however, it is not clear which channel can be the priority of the company. According to the results, it was determined that website technologies, Google ads, mobile marketing and social media have the highest impact on multichannel technologies in creating shared value. The results of this research in prioritizing multichannel technology are consistent with the results of Okhravi et al., (2023); and the difference is that creating shared value with customers is not considered. Finally, according to the results of Peter & Dalla Vecchia (2021), small businesses lag behind large companies and generally do not use digital marketing tools, channels and platforms to meet customer needs; While, it did not mention prioritizing marketing channels or platforms and examined the subject in general. However, in this study, the influencers include mobile technology, call center, and websites. Based on the results of the study, it is suggested to create shared value in multi-channel technologies:  Companies should use social media platforms to build a strong brand and share diverse content that motivates customers.  Companies should regularly monitor the performance of their multi-channel technology and use strategy-driven insights to optimize their strategies and adapt to changing market trends and customer preferences.

Abstract Abstract The purpose of this research is to design and validate value-based strategic marketing model in Iranian airlines. In terms of purpose, the current research is applicable, and is a mixed research (qualitative-quantitative), and the philosophy of this research is positivistic-interpretative with an inductive approach. The statistical population of the research in the qualitative part includes 10 marketing specialists of airline companies and university professors with trends related to the research topic, selected by the purposeful sampling method and the snowball method. The statistical population of the quantitative part also includes 520 commercial and marketing specialists of airline companies, among whom a sample size of 221 were selected using Cochran's formula, and by stratified random sampling. The data collection tool includes a semi-structured interview in the qualitative part; and a researcher-made questionnaire in the quantitative part. Data analysis was done by the data method of the Corbin and Strauss Foundation (2015) and using MAXQDA (2020) software in the qualitative part; SPSS and AMOS software were used and in the quantitative part. The research model was extracted based on identifying 1015 open codes, relating the codes to 215 concepts and 31 main categories (in 12 categories). The results of the research, in addition to presenting a comprehensive and new model for strategic marketing for Iranian airlines with a value-based approach, showed that in order to have a dynamic and successful marketing and achieve the goals of profitability, customer satisfaction and economic development of the society, Iranian airlines should adopt marketing and development strategies. Extended Abstract                                           Introduction Air travel creates many social and economic benefits for many different people, governments, national economies, large and small businesses, and travelers who simply want to visit family or enrich their lives by seeing new places and experiencing new cultures (IATA, 2022). The airline industry is one of the most competitive and capital intensive sectors in the world due to various factors such as low entry barriers and large number of airlines. This has led various airlines to propose or adopt strategies that help them gain a competitive advantage over their competitors (Garrett, 2019). Strategic marketing is the use of marketing disciplines to achieve organizational goals by developing and maintaining sustainable competitive advantage. It deals with high-level considerations, such as what markets to target, which services to offer, and how to price and promote them (Frederiksen, 2022). Researchers believe that the more organizations can gain a better understanding of customer needs as well as competitors' activities and factors affecting market conditions and information distribution at all levels of the organization, the more they will have the ability to survive in the competitive market. From a practical point of view, creating value for the customer becomes more important every day. Creating value for customers includes customer participatory behaviors and customer citizenship behaviors. Participatory behavior refers to the behavior and participation of customer information, accountability and personal interaction behaviors (Aroofarakh et al, 2023). Based on this, the current research is looking for an answer to this question: What is the design and validation of value-oriented strategic marketing model in Iranian airlines? Theoretical Framework Strategic marketing Current trends and forces in the 21st century encourage leading companies to define and apply comprehensive marketing concepts. Every decision and behavior in the framework of marketing activities is influenced by environmental factors. The most important feature of the environment is transformation and change. Strategic marketing is long-term marketing activities according to the marketing environment, which has long-term effects on the company and its future (Keller, 2017). Airlines It usually refers to an industry group that moves passengers or cargo through airlines. Airlines usually sell air tickets to their various destinations in a systematic way or allow them to create domestic and foreign tourism tours in the form of rental distribution between airline agencies (Halpern, 2022). Valorization The value creation process has moved from the traditional product and company-oriented perspective to the personal experiences of the consumer. Value creation and extraction is increasingly created through interactions between consumers and organizations, and value can be created through multiple elements such as price, quality, and location. Therefore, companies are responsible for determining the value delivered based on their strategies and shareholder values ​​(Tuominen & Matthyssens, 2022).  Shadbakhsh (2023) investigated the impact of using sustainable marketing strategies on the performance of digital businesses with the mediation of information technology in the country's real estate industry. The results showed that marketing trends and sustainable marketing experiences have a positive effect on the performance of the studied companies. Also, marketing trends, sustainable marketing experiences and sustainable marketing strategies have a positive effect on the performance of selected companies. Wang (2021) has investigated the marketing strategies of Qatar Airways in a research titled "Understanding the strategy used by leading airlines". The results confirm that considering that the aviation industry is very competitive, it requires strong marketing strategies to create value and identify opportunities. The nature of services offered in the airline industry is attractive in terms of transportation, facilities, amenities and privileges. Companies must align themselves with specific segments or target customers based on capabilities and market dominance. Research methodology In terms of purpose, the current research is applicable, and is a mixed research (qualitative-quantitative); and the philosophy of this research is positivist-interpretative with an inductive approach. The statistical population of the research in the qualitative part includes 10 people from the marketing specialists of airline companies and university professors with trends related to the subject of the research, selected by the purposeful sampling method and the snowball method. The statistical population of the quantitative part also includes 520 commercial and marketing specialists of airline companies, among whom a sample size of 221 were selected using Cochran's formula and stratified random sampling. The data collection tool includes a semi-structured interview in the qualitative part, and a researcher-made questionnaire in the quantitative part. Research findings Data analysis was done through the data method of the Corbin and Strauss Foundation (2015) and using MAXQDA (2020) software in the qualitative part, and SPSS and AMOS software in the quantitative part. The research model was extracted based on identifying 1015 open codes; relating the codes to 215 concepts and 31 main categories (in 12 categories). The results of the research, in addition to presenting a comprehensive and new model for strategic marketing for Iranian airlines with a value-based approach, showed that in order to have a dynamic and successful marketing and achieve the goals of profitability, customer satisfaction and economic development of the society; Iranian airlines should adopt marketing strategies of development. Conclusion The current research was conducted with the aim of designing and validating value-based strategic marketing model in Iranian airlines. The results of this research are in agreement with the results of Gill (2020), Zhang (2020), Dini et al, (2018), Cobena et al, (2019), Wang (2021), Shafiei & Mirabi (2019), Camilleri (2018), Mikalef et al, (2020), IvyPanda (2021), Dewsnap et al, (2020), Day & Schoemaker (2020), Afshani & Hatefirad (2017), and Appel et al, (2020). Wang (2021) showed that considering that the aviation industry is very competitive, it requires strong marketing strategies to create value and identify opportunities. The nature of services offered in the airline industry is attractive in terms of transportation, facilities, amenities and privileges. Companies must align themselves with specific segments or target customers based on capabilities and market dominance. According to the results of the research, the following suggestions are provided: 1- It is suggested that Iranian airlines offer travel packages in the form of group and business trips with discounts on ticket prices and additional services such as carrying more luggage, boarding and disembarking from a separate gate, etc. This package aims to attract experts from industrial, commercial, academic groups, etc., who travel a lot, and can be effective in sales development. 2- In order to reduce costs caused by economic sanctions and improve the quality of airline services, it is suggested to cooperate with knowledge-based companies in the field of supplying and manufacturing aircraft consumable parts.

Abstract Abstract
The purpose of this research is to provide a development model for the effectiveness of persuasive advertising in social networks. The research method is applicable in terms of its purpose and qualitative in terms of implementation. The statistical population of the research includes 15 experts, university professors, and managers and specialists in the field of marketing; selected through the maximum diversity sampling method. A semi-structured interview was used to collect information. Data-based and coding method was used for data analysis. In open coding, the researcher found 146 concepts, which were classified into 31 categories. Persuasive advertising in social networks can have significant effects on the behavior and attitude of consumers. These effects include changes in consumer behavior, intensification of competition, formation of values ​​and beliefs, influence on decision making, change in social behavior, influence on brand trust, change in brand attitude, and influence on social networks. However, these effects depend on various factors such as technological changes, social and cultural changes, economic changes, legal and political changes, changes in competition, and changes in the content and format of advertisements. As a result, to increase the effectiveness of persuasive advertising in social networks, it is recommended to pay special attention to these factors.
Extended Abstract                                          
Introduction
One of the most important and biggest changes occurred in the field of human life is the emergence of virtual social networks on the Internet. Almost all thinkers share the same opinion that social media has changed and influenced the lifestyle and human life, although there are different views about the nature, intensity and type of these effects (Keshvariyan et al, 2019). The majority of marketing managers believe that virtual social media are primarily used for "brand building and brand awareness" activities, and evidence from academic studies suggests that effective use of social media helps improving brand awareness and brand image, and ultimately the awareness of the product and services and even improvement of the financial performance of the brands (Godey et al, 2016). The ultimate goal of advertising is to convince consumers to change their attitude towards the advertised product or service. Previous studies in the field of advertising showed that attitude towards advertising affects brand attitude and purchase intention through a hierarchy of effects. Therefore, attitude is an important factor that can predict the effectiveness of advertising. In general, attitudes are mental states by which people understand their environment and react to it (Eisend, 2021). Preliminary investigations show that many advertising companies that produce content on Instagram still use old models for measuring the effectiveness of their ads, such as the Aida and Dagmar models. Meanwhile, the Instagram environment is very different compared to traditional media, and this difference leads to differentiation in measuring the effectiveness of advertising (Abdulhosseini et al, 2019). Finally, this research also answers the main question: How to provide a development model for the effectiveness of persuasive advertising in social networks?
Theoretical Framework
Advertisements
Advertising is the release of information utilized to promote products to consumers. Based on the distribution channels, advertisements are classified into offline and online advertisements. Offline advertising is non-internet-based advertising, including television, radio, and print advertising. While online advertising uses the Internet to disseminate product information, such as online display advertising, search advertising, and email advertising. Advertising has many economic benefits, including increased product sales, increased firm performance and value, and improved market efficiency, which have received considerable research attention (Bayer et al, 2020).
Social Networks
Social networks are a new generation of sites and bases that operate on the Internet and by using a search engine and adding features such as chat, electronic messaging, image and sound transmission, bring together a group of Internet users with special characteristics and provide the possibility of more communication of users in the form of a network of individual and group relationships and finally, these users can share content (share and express their interests, thoughts and activities) with others users (Jaffali, 2019).
Saghafian et al, (2024) investigated the presentation of the model of customer participation with brands in social networks with emphasis on cultural differences. The results of the quantitative section 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.
Torki et al, (2023) investigated the impact of social media participation on green management (case study of employees of Shahrekord industrial companies). The results showed that the amount of use of social media, the type of use of social media, and the amount of trust in users in social media have a positive effect on green management. This means that the Internet has become an inseparable part of life because of people's easy access to virtual space and social networks. In order to make optimal use of the created space, companies are trying to use this opportunity optimally and to their advantage and improve the green management.
Motiei (2023) examined the presentation of a model for advertising persuasion strategy with nationalism approach in national media. In the current research, a paradigm model is presented, the main focus of which is persuading the national media in order to promote national production. Based on the obtained results, "national and organizational consensus", "geographical requirements" and "economic growth" are three important features of supporting domestic production, which were realized if supported by institutions including the Broadcasting Organization. In this research, the paradigm model of persuasion of commercial advertisements was formulated with the approach of promoting national production and specifically, in the national media. The research model consists of 10 main categories, the main axis of which is the persuasion of the national media in order to promote national production. In this model, the causal conditions include four categories of assistance to the domestic economy, geographical requirements, national and organizational consensus. Also, three strategies were chosen to achieve the goal of the research, which are: economic efficiency, management tactics, and security.
Research methodology
The research method is applicable in terms of its purpose and qualitative in terms of implementation. The statistical population of the research includes 15 experts, university professors, and managers and specialists in the field of marketing; selected through the maximum diversity sampling method. A semi-structured interview was used to collect information.
 Research findings
Data-based and coding method was used for data analysis. In open coding, the researcher found 146 concepts, which were classified into 31 categories. Persuasive advertising in social networks can have significant effects on the behavior and attitude of consumers. These effects include changes in consumer behavior, intensification of competition, formation of values ​​and beliefs, influence on decision making, change in social behavior, influence on brand trust, change in brand attitude, and influence on social networks. However, these effects depend on various factors such as technological changes, social and cultural changes, economic changes, legal and political changes, changes in competition, and changes in the content and format of advertisements. As a result, to increase the effectiveness of persuasive advertising in social networks, it is recommended to pay special attention to these factors.
Conclusion
The current research was conducted with the aim of providing a development model for the effectiveness of persuasive advertising in social networks. The results of this research are in agreement with the results of Saghafian et al, (2024), Torki et al, (2023), Motiei (2023), Ghiasian et al, (2021), Ahadi & Ghasemi (2020), Balazadeh (2020), Abdulhosseini et al, (2019), Haque Beg et al, (2019), and Gordon et al, (2019). Abdulhosseini et al, (2019) showed that to measure the effectiveness of advertising on Instagram, it is possible to emphasize four dimensions, including dimensions related to advertising, dimensions related to psycho-biological effects, dimensions related to the brand, and dimensions related to the media. Each of these dimensions includes different components that researchers have confirmed the relationship between them and the effectiveness of advertising on Instagram.
According to the results of the research, the following suggestions are presented:
Clothing companies such as Hakobian, LC Man, Maxim, and Ikat can use persuasive techniques such as "social validation" or "reason seeking" in their social media advertising. One of the implementation ways is that these companies can share pictures or videos of real customers wearing the clothes of these brands on their social networks. This not only creates "social validation", but also gives customers a sense of confidence that others are also satisfied with these brands' products. In this way, companies can benefit from the principles of persuasion to increase the effectiveness of their advertisements in social networks.

Abstract The purpose of this research is the value-added model of the supply chain of petrochemical industries with a sustainable development approach. According to its purpose, the research method is applicable, qualitative-quantitative in terms of implementation, and survey in nature. The statistical population of the research includes 25 managers and experts in the petrochemical industry, and the sampling was done as available judgment, and the interviews continued until theoretical saturation. The tool for gathering information is an interview. To collect and analyze data, Delphi technique was used to identify components. MATLAB software was used for data analysis. In the library analysis, 16 main components were identified and entered into the Delphi technique, and finally all were confirmed. These sixteen criteria are political factors, cultural factors, legal factors, financial factors, individual factors, management factors, information sources, implementation, review, feedback analysis, performance evaluation factors, risk concepts, identification of environmental issues, identification of health issues, learning Issues of safety, and added value in the supply chain of petrochemical industries with a sustainable development approach. These components were leveled based on interpretive structural technique, and they formed a model in 7 levels. The proposed model leads to the improvement of the economic and commercial performance of companies due to optimization of processes, reduction of wastage, improvement of product quality, and reduction of costs. Considering the variety of issues such as safety, health, environment, and social standards; this value-added model of the supply chain helps to realize sustainability and continuity. Extended Abstract                                           Introduction The supply chain value-added model is an analytical tool used to measure the value that each element or process in the supply chain adds (Fernández-González et al, 2023). This model is especially used in operations management, production planning, and supply chain performance improvement. In this model, added value is measured by the amount that each activity or step in the production or supply process adds to the final product. By focusing on adding value at each stage, this model helps companies to identify their weak points and implement the necessary improvements in the production and supply processes. The benefits of using this model include improving efficiency and reducing waste in the supply chain, improving communication and coordination between supply chain members, and increasing the competitiveness of companies (Duncan et al, 2019). Considering the importance of establishing an efficient and optimal supply chain, it is vital to use the value-added model of the supply chain to improve performance and better manage processes (Baumgartner, 2014; Alamroshan et al, 2021; Jalil et al, 2021). Its sustainability and performance have attracted the attention of the world (companies and researchers) since 1992, which coincides with the Rio de Janeiro summit (Figge et al, 2002). It has slowly but surely led to changes in global economies. It includes several aspects, including economic, social, environmental, and political, not only at the macro level, but also at the micro level (Mio et al, 2022). This issue forces companies to include sustainability in their strategies. To achieve and adapt goals related to sustainability requirements, companies usually rely on methods to formulate, implement, and monitor their systems in terms of environmental, social, and economic aspects (George et al, 2018; Bastas & Liyanage, 2018). One of the important aspects in this model is the assessment and control of environmental effects (He et al, 2021; Ghalandari et al, 2023). Considering the various processes of the petrochemical industry that may have many environmental impacts, the use of this model helps managers to reduce negative effects and identify opportunities for environmental optimization. In this approach, it is also important to pay attention to social values ​​such as establishing appropriate work standards, maintaining the health and safety of workers, and supporting local communities (Jassem et al, 2021). This model helps companies embed social values ​​in their supply chain and contribute to sustainable development through actions such as developing local skills or improving working conditions (Goli et al, 2022; Khan et al, 2022). Theoretical Framework Value added model A value-added model is an analytical model used to measure the amount of value that each step of a process or a supply chain adds to a product or service (Salari, 2021). Supply chain model Supply chain is a strategic model that includes all the activities and processes required to supply raw materials, manufacture, distribute and provide products or services to customers (Sadeghi & Ghasemi, 2021). This model represents an organization or industry as a network consisting of suppliers, producers, distributors and customers (De & Giri, 2020). Sustainable development approach Development and sustainability is one of the relatively new concepts in the world development literature, and was first used in the United Nations Summit under the title of Human Environment in Stockholm in 1372. Sustainability is an effort to achieve the best results in human and natural environment programs carried out for the present and indefinitely for the future. Sustainability is a local, conscious, collaborative and balanced process implemented in a balanced ecological environment without exporting its problems to the surrounding areas or leave it on the shoulders of future generations (Asadiyan, 2023). Mirshekar et al, (2024) investigated the design of supply chain scenarios and how it affects the relevant variables in the National Company of South Oil-bearing Regions. The results of the investigations showed that the excessive increase in the sending capacity, the increase in the volume of orders, and the decrease in the time of sending the orders will have their own positive and negative results; which the creation of a favorable and optimal situation based on the various outputs of the model will be fruitful in the context of the organization's policy adopting. Samiei et al, (2023) investigated the identification of financial benefits and costs of sustainable supply chain under conditions of uncertainty in manufacturing companies admitted to the Tehran Stock Exchange. The results showed that the number of 30 articles, 210 codes and 24 concepts were extracted from the selected articles, which include the capability of the order process management process, the capability of the customer relationship management process, the capability of the demand management process, the capacity and capability of the resource management process, time to market, buyer credit, electronic platforms, coordination and cooperation in the supply chain to improve service performance, synchronization of financial decisions, sharing of innovative information related to finance, supplier relationship management process capability, service performance management process capability, interdepartmental interaction of supply chain companies, inventory financing, product innovation, reverse factoring, cash flow incentive alignment, supply chain working capital, bank credit for supply chain financing, supplier integration, recycling management, supply chain disruption risk, supply chain transportation management, changes in estimates and their basis as sources and costs of the sustainable supply chain under conditions of uncertainty. Research methodology The research method is applicable in terms of its purpose, qualitative-quantitative in terms of implementation, and survey in nature. The statistical population of the research includes 25 managers and experts in the petrochemical industry, and the sampling was done as available judgment, and the interviews continued until theoretical saturation. The tool for gathering information is an interview. To collect and analyze data, Delphi technique was used to identify components. Research findings MATLAB software was used for data analysis. In the library analysis, 16 main components were identified and entered into the Delphi technique, and finally all were confirmed. These sixteen criteria are political factors, cultural factors, legal factors, financial factors, individual factors, management factors, information sources, implementation, review, feedback analysis, performance evaluation factors, risk concepts, identification of environmental issues, identification of health issues, learning Issues of safety, and added value in the supply chain of petrochemical industries with a sustainable development approach. These components were leveled based on interpretive structural technique, and they formed a model in 7 levels. The proposed model leads to the improvement of the economic and commercial performance of companies due to optimization of processes, reduction of wastage, improvement of product quality, and reduction of costs. Considering the variety of issues such as safety, health, environment, and social standards; this value-added model of the supply chain helps to realize sustainability and continuity. Conclusion The present research was carried out with the aim of the value-added model of the supply chain of petrochemical industries with a sustainable development approach. The results of this research corresponds with the results of Mirshekar et al, (2024), Samiei et al, (2023), Ghalandari et al, (2023), Karimi et al, (2022), Bayat et al, (2022), El-Sheikh & Lukman (2022), and Sangbor et al, (2022). Ghalandari et al, (2024), showed that continuity of improvement processes, feedback analysis and performance evaluation focusing on sustainability indicators can help to achieve the best performance in the supply chain. According to the results of the research, the following suggestions were presented: Political factors: Analyzing and predicting political-economic developments in the countries of operation, communicating with government institutions, and determining strategies to deal with political developments can be helpful. Cultural factors: Deep understanding of local culture in target countries and matching strategies and approaches with cultural values ​​and beliefs can help improve performance and interactions. Legal factors: following up and complying with local and international laws and regulations, creating solutions to adapt to legal changes, and maintaining compliance with standards and regulations can be efficient.  

Abstract The purpose of this research is to diagnose the trend of Iran's export to each of the neighbor countries and to provide a suitable model of Iran's new economic diplomacy to be used in improving Iran's commercial position. The current research is "applicable" in terms of purpose, and "descriptive-correlative" and "causal-communicative" in terms of method, and the structural equation modeling method was used in the analysis of the results. The population of this research consists of businessmen active in neighbor countries, producers, exporters, high-level managers, cultural and media expert activists; and according to multivariate regression analysis and the number of observable variables, 195 people were selected as a quantitative sample. The collection tool is a researcher-made questionnaire. SPSS software was used for data analysis and AMOS software was used to design the final model. Research findings based on the theory of neoliberal institutionalism and the obtained results of the variables "cultural exchange with cultural diplomacy components" and "peace-oriented communication with media diplomacy components" and "economic-oriented foreign policy with economic diplomacy components" with acceptable confidence has an effect on promoting Iran's position in the region and on the strengthening of Iran's commercial and economic relations, and the fit indices of the model showed acceptable values. Extended Abstract                                           Introduction Iran's business situation with its neighbors shows that Iran does not have a comprehensive solution for success in exporting and developing commercial and economic relations; therefore, finding an optimal solution for Iran's economic and commercial growth, especially with neighbor countries, is the main concern of thinkers., Having numerous natural and human capitals and geographical and strategic advantages, Iran has the capacity to improve its position among 15 neighbor countries; relying on these advantages and using modern business models, it can promote its regional economic and commercial goals for finding new markets. The research background shows that the efforts of the Islamic Republic of Iran to improve its position in the region have not achieved the desired result. From 2013 to 2022, Iran's average exports to its neighbors have decreased. This situation indicates the existence of a serious problem in Iran's exploitation model and business system. Improving such a situation requires an export development strategy. The export development strategy is based on the premise that third world countries increase their export income using new methods in order to obtain capital (Atieh Kar et al, 2022). On the other hand, the sanctions issue is also an important matter in Iran's commercial relation. A research considers the response to sanctions as "the new positioning of Iran's economy in the international arena" (torabi fard et al, 2022). It seems that the time has come for the cultural and media tools of the country to play an effective role in strengthening the relations with the countries of the region in the structure of the countriy's diplomacy in accordance with the current conditions and global opinion. By adding two important tools of media and culture to economic diplomacy, a new concept called new economic diplomacy is formed. The main question of this research is: how cultural and media capacities as new forms of economic diplomacy can help the development of Iran's exports to neighbor countries? Theoretical Foundations Neoliberal institutionalism The theory of neoliberal institutionalism has been used to examine and analyze the framework of this research. Economic diplomacy in the 21st century and theories of communication and media have also been studied and used in analyzing the results. Institutionalism emphasizes the role of institutions and the socio-cultural evolutionary process of societies in the formation of economic behavior. Neoliberal institutionalism was formed in the 1980s and is the theory of maintaining the international system. (Bliss, 2016) The main issue of neoliberal institutionalists is how to strengthen cooperation in an anarchic international system (Dehghani Firouzabadi, 1998). Robert Cohen, one of the most important theorists of neoliberal institutionalism, states that international institutions make cooperation between countries easier by reducing the possibility of deception and facilitate cooperation through information, monitoring and reducing transaction costs (Keohane, 1993). Economic diplomacy in the twenty-first century Market activity methods in any society are limited by the values ​​and beliefs in it (Gilpin, R, & Gilpin, J. 2013). Paul Samuels defines economics as "the study of how to choose under conditions of scarcity" (Paul Samuels, 1967). Thomas Carlyle called economics a depressing science. Theorists such as Adam Smith, Karl Marx, and Joseph Schumpeter have tried to present the economy as a complete, dynamic, and variable system of human interaction. But in the early 21st century, economics is defined as a set of formal models and analytical techniques. Communication and media theories In studying the theories related to the media and especially social networks, we come across three important theories; Giddens' construction theory believes: the actions of people affect structures (Giddens, 2005). The second important theory is Castells' network society theory, which believes that power is dependent on networks, and power in a network society ultimately falls to those who control the communication capacities between networks and groups within the network. He considers power as a relational capacity (Castells, 2007). The third important theory is Jürgen Habermas' theory of communicative action. He says with the discussion plan of discourse: Every proposition is formed in the body of speech. As soon as we enter into a conversation, we accept that there is a possibility of agreement (Holub, 1996). Research methodology The purpose of this research is to analyze the trend of Iran's exports to neighbor countries and to provide a suitable model for Iran's modern economic diplomacy to improve the country's commercial position. This research is "applicable" in terms of purpose, and "descriptive-correlative" and "causal-communicative" in terms of method. The structural equation modeling method has been used in the analysis of the results. The research community includes businessmen active in neighbor countries, producers, exporters, high-ranking managers, and cultural and media activists. According to the multivariate regression analysis and the number of observable variables, 195 people were selected as a quantitative sample. The data collection tool is a questionnaire with 86 items from the qualitative section. AMOS and SPSS software have been used to achieve the goals of research and statistical analysis. Research findings To present the research model, the variables were tested through a questionnaire, and its validity and reliability were confirmed. The data obtained from the questionnaire was analyzed using structural equation modeling analysis during five stages of formulation, diagnosis, estimation, testing, and modification of the model, until the final model was meaningful at the test coverage level. The estimated parameter, standard deviation, and critical ratio, as well as P value belonging to the regression coefficients corresponding to the variables showed that the research model is accepted with 95% confidence; therefore, the significant effect of cultural exchange with the components of cultural diplomacy, pacifist relations with the components of media diplomacy, and economy-oriented foreign policy with the components of economic diplomacy are confirmed with 95% confidence on the dependent variable of Iran's new economic diplomacy with the export development approach. It was observed that the greatest impact is related to the independent variable of economy-oriented foreign policy with the components of economic diplomacy. To put it more clearly, for one unit of improvement in economy-oriented foreign policy with components of economic diplomacy, an increase of 90.6% will be observed in Iran's export development. The summary of the research results from the results of the questionnaire and AMOS and SPSS software based on the modification indices and significant regression coefficients, the model of Iran's modern economic diplomacy has been presented. In this model, three hidden independent variables of cultural exchange with the components of cultural diplomacy, peace-oriented communication with the components of media diplomacy, and economy-oriented foreign policy with the components of economic diplomacy along with 18 obvious independent variables play role on the hidden dependent variable of Iran's modern economic diplomacy with the approach of developing exports to neighbor countries. Conclusion and discussion The purpose of this research is to diagnose Iran's export process to neighbor countries and to provide a suitable model for Iran's new economic diplomacy to improve the country's commercial position using the structural equation method. The results of this research are aligned with the results of Tabatabai (2009), Ministry of Foreign Policy and International Relations (2003), Arghavani PirSalami (2019), Arghavani PirSalami (2018), Mousavi Shafaei & Emani (2017), Damanpak Jami (2019), Bozorgi, (2017), Shafai et al, (2022), Whitlock (2003), Bayne & Woolcock (2016), and Hertzog (2004). In this research, the 10-year trend (2013-2023) of Iran's exports to 15 neighbor countries was diagnosed, and by identifying at least 25 challenges and obstacles; it shows that the role of political issues in commercial and economic relations and the existence of security problems and ideological conflicts created by the media in neighbor countries, as well as the low level of cultural relations and weakness in communication and advertising, and lack of sufficient awareness of businessmen about the tastes and customs of neighbor countries, along with other technical, qualitative, and infrastructure factors have made most of the neighbor countries to place their markets at the disposal of Iran's competitors, and Iran's effort to improve its commercial position in the region has not reached its desired point. For this reason, Iran's share in meeting the needs of its neighbors is only 1.76%. This share is not consistent with the principles of international trade by which countries do the most trade with their neighbors. In such conditions, the "new economic diplomacy" model can play an effective role in strengthening Iran's position in the region and promoting economic and commercial relations. This research concludes that economy-oriented foreign policy is one of the requirements for the development of exports to neighbor countries. It is suggested to all the decision makers not to neglect the economic and commercial connection in every international negotiation, and to use the diplomatic tools of media and culture in all economic and commercial relations with neighbor countries.  

Abstract Abstract
The purpose of this research is to design a model for the re-employment of employees during retirement in the Ministry of Education. The research method is a qualitative type of theorizing data-based, and the participants are decision-making and policy-making managers in the field of re-employment of retirees as well as some teachers who have taken re-employment during retirement. The sampling method is purposeful and snowball-type with the number of 12 people as sample, which include working retirees and experts in the field of education, and the research reached theoretical saturation with the targeted people. Data analysis is through open, central and selective coding, and Max Kyuda version 22 software is utilized. The findings of the research consists of 8 dimensions including individual, social, organizational, environmental, economic, political, individual performance, education system performance; and 23 components in the form of causal conditions, central conditions, strategies, consequences, interveners and contexts. The results of the research showed that conditions such as individual, social and organizational factors cause the re-employment of retired education workers. The mentioned factors make strategies such as livelihood-oriented strategy and entrepreneurial strategy to be defined as re-employment strategies. These strategies definitely have consequences, which include improving individual performance and improving the performance of the education system. The background of these strategies, i.e. political and economic factors, must be provided. Meanwhile, interveners such as environmental factors should not be ignored.
Extended Abstract
Introduction
Today, due to the increase in life expectancy, people still have many years ahead after retirement, and even in a considerable period of time, they have the physical strength and mental desire to work and accept job responsibilities.
Research has shown that the world's population was almost constant until the 18th century, and most of the people had a low average life expectancy due to wars and various diseases; but during the following years, it can be seen that more than three decades have been added to the average life of people. The predictions of the United Nations (2017) indicate that by 2050, the population over 60 years old will be more than 4 times compared to the year 2000 (Dehghani et. al. 2019). Considering the country's demographic changes and the effects and consequences of transitioning the age structure of the population, it is expected that the number of retirees in our society will continue to increase in the future decades (Statistical and Socioeconomic Analysis Office, 2019). On the other hand, regarding the financial resources of the education organization, it is stated that the share of the education budget from the public resources of the government in 1401 is 9.6%; while the share of the education budget from the government's public resources in 1400 was 12.7 percent (Fars News Agency, 2022). Therefore, serious attention and scientific planning to meet the needs of society's education workers can have significant effects on society's health from various aspects. But the more important issue after knowing about the increase in the number of retirees is the issue of their employment, which has two aspects and is somewhat contradictory. On one hand, we should pay attention to the fact that a retired person, after a relatively long and continuous period of work and effort, needs to enjoy welfare and rest and benefit from the welfare and support facilities of the society.
Theoretical framework
Regarding the theory of Maslow's hierarchy of needs, Maslow has stated 5 basic needs in humans, including physiological needs, safety, belongingness, affection, respect (dignity), and self-actualization (Naili, 2014). Regarding the re-employment of retirees, according to Maslow's theory, it is stated that in order to meet high-level needs, retirees are first forced to meet their physiological needs, so they turn to re-employment to meet their physiological needs by earning income. According to manifest need theory, needs that are more acquired than inherited are activated by external body stimuli. For example, if a person finds a need for social relations, he communicates with others only if he considers the social situation appropriate, and only then does his need become apparent. According to this theory, needs include the needs of solicitation, affection, autocracy-autonomy, power, aggression, stimulation, tolerance, pretentiousness, convenience-seeking, nurturing, order, unburden, and recognition (Zohori, 2015). According to existence-dependence-growth theory, human needs include existence needs, dependence needs, and growth needs (Naili, 2014). However, he does not agree that every need appears after satisfying the lower order need (Zohori, 2015). According to this theory, the re-employment of retirees is due to the fact that all the needs of retirees can be created at the same time and combined to motivate them. According to disengagement theory, the decline in social interaction during retirement is because, against the will of most retirees, society leaves them. In fact, the society and the retired person mutually limit many of their bilateral relations with each other. According to this theory, the inevitability of death forces a person to leave an important part of their social roles. Also, in activity theory, activity increases health during retirement and a person who remains active will adapt to the situation in a better way. In fact, successful retirement requires new roles to be discovered, or new means to maintain old roles (Afra et al. 2020).
Methodology
The method used in this research is qualitative. The strategy used is data-oriented theorizing with Strauss and Corbin's approach. The participants of this research are decision-making managers and policy makers in a sense in the field of re-employment of retirees and some teachers who have taken re-employment during retirement. They were selected to identify, extract, and explore "concepts" and "categories". The sampling method is non-random or purposeful and snowball. The number of participants is 12.
Research findings
The findings of the research include all the causal conditions, the central category, strategies, consequences, contexts and interveners of the research. Individual factors in causal conditions are subsistence and material needs, emotional and communication needs, and psychological needs. Organizational factors include the educational structure of the education system and the economic structure of the education system. The educational structure of the education system is in such a way that according to the fundamental transformation document and the vision document of the education system, it should benefit from the expertise and experience of human capital. The central category is the main category that appeared in the data multiple times with other categories. The central category of this research is called re-employment, which contains the components of skill diversity, task identity, and the importance of task and independence. The meaning of skill diversity is that a job that requires the use of a large number of personal skills and talents, challenges all the abilities and skills of a person; and people will most likely find such jobs meaningful. The strategy considered in this research is based on livelihood strategy and entrepreneurship strategy. It is stated in the livelihood-oriented strategy that this strategy is written with this name due to the fact that it only solves the livelihood problems of retirees. The consequences of re-employment of education workers during retirement lead to improved performance and sustainable development. Regarding the improvement of individual performance, it is stated that after retirees return to work, according to research data, one of the consequences is the improvement of individual performance. The background conditions in this research are economic and political factors; economic factors means financial resources and equipment that must be provided for the re-employment of retired education workers. As stated in the previous chapters, the Ministry of Education and the inadequacy of its budget with the received expenses should be reviewed. Economic factors include financial resources and equipment, which are explained separately below.
Discussion
As the findings of the research showed, the re-employment model of retired employees includes 8 dimensions including individual, social, organizational, environmental, economic, political, individual performance, education system performance; and 23 components in the form of causal conditions, central, strategies, consequences, interveners and contexts. The causal conditions of re-employment of education workers during retirement in this research include individual, social and organizational factors. The central category, which is the re-employment of retired education staff, includes skill diversity, task identity, and the importance of task and independence. Research findings in the category of strategies include livelihood-oriented strategies and entrepreneurship. The results of the research have led to improved performance and sustainable development. Intervening conditions, which are factors such as environmental factors, have affected livelihood-oriented strategies and entrepreneurship. Environmental factors include beneficiaries and demographic characteristics of retirees. Background conditions also include economic and political factors. In the end, it is concluded that conditions such as individual, social and organizational factors cause the re-employment of retired education workers. The mentioned factors make strategies such as livelihood-oriented strategy and entrepreneurial strategy to be defined as re-employment strategies. These strategies definitely have consequences, which include improving individual performance and improving the performance of the education system. The background of these strategies, i.e. political and economic factors, must be facilitated. In the meantime, interveners such as environmental factors should not be ignored.

Abstract Abstract The main goal of the current research is to institutionalize an organizational culture based on synergy. In this research, descriptive-quantitative research method was used. The statistical population of this research included all employees (Tourism Holding - Parsian Hotels Group), the sample size was 165, and the sampling method was random. The questionnaire tool was made by the researcher, and its validity was verified by face validity, and the reliability with Cronbach's alpha test, which was 0.88. Structural equation method with PLS Smart software was also used for data analysis. The findings showed that all the factors constituting the organizational culture institutionalization model based on synergy in the tourism holding of Parsian Hotels Group (team building, cohesion, structure, innovation, support, motivation, participation and performance) are significant at the 95% confidence level, and as a result, the overall fit of the model GOF was equal to 0.65, which shows the usefulness of the model. Based on this, it can be concluded that the proposed model of institutionalization of organizational culture and synergy in the tourism holding of Parsian Hotel Group can be considered by its management. Extended Abstract Introduction Synergy means that the efforts of individuals lead to a performance that is greater than the total performance of the members. Synergy is a type of intellectual logic in which the actual sum of the components exceeds its algebraic sum (Feely & et al., 2020). In other words, in this intellectual logic, the sum of 2+2 is a number greater than 4 (supposedly 5). The phenomenon of positive synergy is achieved through coordinated and organized efforts, and the individual efforts of members lead to a level of performance that is more than the sum of their individual inputs (Agosty, 2017). Companies and industrial organizations and commercial enterprises also have a human nature. The necessity of forming organizations has created institutions in human society which, while having a single identity, are made up of different parts and units. Production, engineering, training and sales, marketing, finance, personnel, purchasing, research and development and planning are the units that every organization has them depending on the goals of the establishment, employees, type of work process and many other factors. These organizational units can be considered as human members and organizational and communication culture as human forces. A successful organization establishes coordination and cooperation between its separate and independent units and creates an alien spirit of organizational culture in all of them. This work is a duty and even an art, which today is called the mission and task of the organization's leadership (Rine & Desi, 2016). What is called teamwork today and is considered the basis of the progress of organizational movements, not only requires the coordination and cooperation of the members and individuals of a unit, but also in a comprehensive scope, includes the coordination, understanding and alignment of the various units of the organization and the integrated movement of all of them towards the goal. Today, the leader of the organization is actually the manager of the organization's group. The perfection and growth of the organization depends on how to perform the duties and responsibilities of all units in order to achieve the goals of the organization (He & etal., 2019). Researchers believe that if managers want to bring about changes in organizations, they must institutionalize the culture of that change, which is done first by knowing the dimensions and components of the intended behavior, and finally, by developing the necessary rules and regulations, the behavior can be institutionalized as a norm in the organization. Therefore, if in the hotel industry where participation and team work is institutionalized to advance the goals of the organization, synergy can be expectable, which has received less attention in previous researches and requires scientific and research studies. In this regard, the problem and the main goal of the current research is: what model is the institutionalization of organizational culture based on synergy? Literature Organizational culture is a common and relatively stable pattern of values, beliefs, and basic convictions in an organization, so it can be said that any fundamental change and transformation in the organization is possible only by knowing the culture of that organization. The purpose of explaining the organizational culture is to introduce it to the people of the organization and to create appropriate solutions to solve problems inside and outside the organization (Lee, 2019). The remarkable success of the last decades of organizations with minimal material facilities on one hand and the failure of organizations with the best material capabilities on the other hand, shows the significant role of non-material and spiritual factors in the growth of organizations. Organization is something more than horizontal and vertical levels, units and hierarchies. An organization has a personality like an individual, a personality that has the characteristics of flexibility, conservatism and innovation, etc. In the organization, the employees agree on a specific pattern of behavior and this is the organizational culture. Therefore, since in every organization, there is a unique culture of that organization that shows people how to understand and give meaning to events, organizational culture can be used as a powerful lever to guide and strengthen organizational behavior (Zigret, 2015). However, the growth of the organization as a planned process is equal to the transformation of the organizational culture, and any changes and transformations in the organization will not be effective without considering the organizational culture. Finally, it should be said that the realization of organizational goals depends on factors such as the organizational culture governing the human force (Rine & Desi, 2016). Staying any of the organization's units away from the cycle of its effective and main processes is the removal of one of the members or human resources, which results in the heterogeneous distribution of activities on the shoulders of other units and the occurrence of imbalance in the organizational system. This situation will eventually lead to the discouragement of the members and the overall failure of the group. Imagine that the organizational production department performs its tasks very well and on time and delivers the desired product beyond the program's predictions. If this organization does not have a strong and coordinated marketing or sales unit with the production unit, the overall result will be nothing but the cost of storage, the time consumed by, and disruption of the entire organizational operation (Adeinat et al., 2019). In this case, the leadership of the organization cannot boast of having a strong production unit, nor can it expect sales responsibility from the production unit. Lack of proper planning for production; the incoherence and misalignment of the research and development department with the main goal of the organization and various examples like it will lead to a crisis and failure to achieve the goals of the organization. The success and victory of an organization is not possible unless the power of all units and the movement and coordination of all parts of the organization in a unified direction and in line with the organization's existential goal are brought to the fore (Aranki et al., 2019). Research methodology In this research, descriptive-quantitative research method was used. The statistical population of this research included all employees (Tourism Holding - Parsian Hotels Group), the sample size was 165, and the sampling method was random. The questionnaire tool was made by the researcher, which includes the factors identified from the theoretical literature and qualitative interview of the senior managers of Tourism Holding - Parsian Hotels Group, and was provided to the statistical sample. Also, the validity of the instrument with face validity and reliability was checked by Cronbach's alpha test and it was 0.88. Structural equation method with PLS Smart software was also used for data analysis. Research findings The findings showed that all the factors constituting the organizational culture institutionalization model based on synergy in the tourism holding of Parsian Hotels Group (team building, cohesion, structure, innovation, support, motivation, participation and performance) are significant at the 95% confidence level; and as a result, the overall fit of the model GOF was equal to 0.65, which shows the usefulness of the model. Conclusion In order to institutionalize an organizational culture based on Islamic values, it is necessary to pay attention to various organizational and environmental factors with a strategic view and a systemic approach, and in this research, behavioral factors, structural factors, and contextual and semantic factors were identified. According to the results of the analysis, the correlation of these factors was confirmed with the institutionalization of organizational culture based on synergy. The results of this research were in line with some studies such as Tahseri (2018), Ardelan (2017), Brown et al., (2016), Sohman (2015), and Vagman (2014). Organizations must govern a culture in which employees find the necessary motivation and ability to carry out and continue the activity, and by feeling a sense of belonging to their organization, they can provide reasons for the organization's stability and effectiveness. Today, the main source of competitive advantage in many organizations is their capable, dedicated and committed employees. Many experts consider the organizational culture as the basis for the formation of synergy in the organization. Organizations succeed in creating synergy if they have a supportive and reinforcing organizational culture. Managers, who are aware of the relationship between synergy and organizational culture, try to create an environment that provides a context for employee synergy. Working groups will be successful and effective when managers provide an environment so that employees can take steps to achieve goals by using their talents, knowledge, skills and experiences; this process is called synergistic culture. Therefore, for synergy, the culture of the organization must also be changed. The culture of the organization is mainly formed under the influence of management philosophies and their leadership and behavior. Managers who are receptive to new ideas, respect employees and consider them to be effective and vital factors for the success of the organization, are the best assets of an organization.

Abstract Abstract The purpose of this research is to investigate the value-creating factors in the professional relationship between the auditor and the employer in the auditing profession. The current research is applicative in terms of purpose, and quantitative in terms of execution method. The statistical population of the research includes 303 people, including financial experts, executive directors, auditors or legal inspectors, CEOs or members of the board of directors, university faculty members, and etc.; selected through a targeted sampling method. Data collection is by means of questionnaire. SPSS and PLS software were employed for data analysis. The results showed that the strategies used in the negotiations between the auditor and the employer can have an effect on the rotation or retention of the auditor. Also, the effect of the merger of audit institutions on the relationship between the auditor and the employer has been positive, and of course, the monopoly of the audit market can affect the quality of the relationship between the audit institution and the employer. In other words, the monopoly of the audit market by large institutions can be a serious threat to other institutions. Also, the value of GOF was obtained equal to 0.200, which indicates a good and moderate fit in the model. Extended Abstract Introduction During the past decades, the audit services market at the international level has witnessed many changes, one of the most important of which is the issue of marketing for credit service providers. The aforementioned changes in auditors' tendencies towards marketing mainly started after the decision of the US Supreme Court in 1977 AD. Auditors always try to maintain their independence in order to balance the interests of society and their personal interests. However, the personal interests of auditors require them to be able to maintain their employers in competitive conditions; of course, retaining the employer without compromising the professional characteristics of auditors such as independence, has been the subject of some researches (Mahdavi & Daryaei, 2017). Incentives such as entering new markets, improving research and development and obtaining new technologies, economic savings due to scale and globalization, the need for expertise in the industry due to the complexity of business owners' activities and maintaining or increasing market share, and finally, the personality characteristics of auditors have played a significant role in the entry of audit institutions into marketing issues. The problems that exist in the field of relations between the auditor and the employer in Iran can be listed in the integration of audit institutions, audit marketing, legal responsibility of auditors, etc. (Mehrazin & Arezubakhsh, 2022). The main research goal is to answer the question: what are the value-creating factors in the professional relationship between the auditor and the employer in the auditing profession? Theoretical Framework Professional relations between the auditor and the employer The audit performance is determined not only by the inherent complexities of the employer's company, but also by the audit processes and the auditor's characteristics. Experimental and theoretical researches in psychology and auditing show that audit performance is improved by the efforts of auditors and the formulation of effective rules and regulations. To increase the efficiency of these regulations, the number and complexity of the work of auditors is increasing, which requires more efforts and knowledge in the areas related to the work of auditors in the field of internal, financial and tax audits. This issue refers to more pressure on the internal work structures of auditors, audit institutions and tax authorities to understand, manage, and design audits and audit periods with the aim of maximizing their performance (improving quality). It can be said that audit related activities and related complexities are unavoidable, and auditors are different from each other in knowledge, awareness and ability; and better performance is obtained only if the combinations related to work complexities and the characteristics related to audit groups are properly optimally explained (Alissa et al, 2014). Intra-organizational point of view The behavior and action of auditors can be such that it gives peace of mind to the beneficiaries in using financial statements and relying on them, and it also can change the mindset of the beneficiaries regarding the position of auditing in the society by inefficient behavior and reducing the audit quality. In general, many cases may play a role in these issues and be effective. Domino et al, (2015) believe that part of these issues can be found in professional commitment, organizational commitment, and job satisfaction of auditors. Extra-organizational point of view Audit institutions operate in a very competitive environment with the requirement to reduce audit costs, which creates pressure on the institution to continuously improve the efficiency and effectiveness of the audit process to continue their activities. In the meantime, we cannot ignore the role of integration of audit institutions as a part of intra-professional relations in auditing, which is influenced by outside the organization and economic conditions, and can affect the relationship between auditors and employers. Mergers of audit firms allow these firms to expand their operations in the audit market or in a specific industry within that market, thereby achieving economies of scale, sharing audit knowledge, and reducing unit costs (Soltaninezhad et al., 2023.( Faraji & Shah Abdul Azimi (2022) investigated the interaction of auditor and employer characteristics and audit quality. The results using the multivariate regression method show that the quality of the audit is different with the criteria of the type of auditor's report and re-presentation of financial statements for large companies and government auditors, compared to small companies and government auditors. However, the quality of the audit is not different from the criteria of the absolute value of the accrual items for the large owners and the government auditor, compared to the small owners and the government auditor. Carlisle & Hamilton (2021) investigated the mode of communication in auditor-employer interactions: insights from employee's auditors. It indicates that the direct interactions between the auditor and the employer have a greater impact on the quality of audit work. Research methodology The current research is applicative in terms of purpose, and quantitative in terms of execution method. The statistical population of the research includes 303 people, including financial experts, executive directors, auditors or legal inspectors, CEOs or members of the board of directors, university faculty members, and etc.; selected through a targeted sampling method. Data collection is by means of questionnaire. Research findings SPSS and PLS software were employed for data analysis. The results showed that the strategies used in the negotiations between the auditor and the employer can have an effect on the rotation or retention of the auditor. Also, the effect of the merger of audit institutions on the relationship between the auditor and the employer has been positive, and of course, the monopoly of the audit market can affect the quality of the relationship between the audit institution and the employer. In other words, the monopoly of the audit market by large institutions can be a serious threat to other institutions. Also, the value of GOF was obtained equal to 0.200, which indicates a good and moderate fit in the model. Conclusion The purpose of this research was to investigate the value-creating factors in the professional relationship between the auditor and the employer in the auditing profession. The results of this research are in agreement with the results of Panahi et al, (2023), Ahmadi (2022), Faraji & Shah Abdul Azimi (2022), Carlisle & Hamilton (2021), Yusefzadeh et al, (2021), Berglund & Eshleman (2019), Ronen & Ye (2019), and Callen & Fang (2017). Ronen & Ye (2019) showed that prohibiting the establishment of a relationship between the employer and the auditor reduces the probability of detecting significant abuses. The reason is that such a law increases costs, and thus reduces the probability of detecting significant abuses, and in turn increases the audit margin cost, and forces the auditor to choose a lower level of audit. According to the results of the research, the following suggestions are presented: 1- Development of education and promotion of expertise: Auditing institutions should pay attention to the education and promotion of the expertise of auditors and business owners in order to establish better professional relations by improving their specialized knowledge and skills. 2- Improving transparency and information disclosure: Legislators should enact laws and regulations that lead to greater transparency in audit processes. This helps to build mutual trust between the auditor and the employer. 3- Increasing the independence of auditors: Audit institutions should emphasize the independence of their auditors so that they can provide their opinions without being influenced by the owners. This helps to increase the quality and credibility of audit reports.

Abstract Abstract The purpose of the current research is to explain the pattern of value creation from tax revenue and gross domestic product based on tax system reforms. According to its purpose, the research method is applicable; in terms of execution method, it is mixed (qualitative-quantitative), and in terms of nature and method, it is exploratory-explanatory. The statistical population of the research in the qualitative part includes 12 managers and assistants of the tax system, experts and consultants selected by non-probability sampling method with multiple strategies (intensity and snowball); and in the quantitative part it includes 265 people from those who were working in the administration of tax affairs of Tehran province, selected by random cluster sampling method. Data collection was done by semi-structured interviews in the qualitative part; and by the questionnaire in the quantitative part. Qualitative data analysis was done using the data-based method with MAXQDA software; and the quantitative part with Smart PLS. The findings of the research showed that the formation of the concept of tax revenue and gross domestic product value creation indicators based on tax system reforms includes 69 components in the form of 43 categories and 17 major categories. The conceptual model of the research has been implemented during the investigated relationships. The results of the research show that the influence between the components in the quantitative study had a necessary and appropriate level. Conclusion of the Tax system reforms focusing on value creation of tax revenue and GDP are very important in the economic and social development of countries. It is possible to create added value, sustainable development, reduce poverty and improve social skills by improving the tax system and related reforms. Extended Abstract Introduction The tax system, as one of the main tools of the government to collect public revenues and provide financial resources, plays a significant role in determining income distribution and affecting social welfare. This system can have a significant impact on GDP (production and economic growth) and therefore, its proper design and modification can help improve economic and social indicators (Haj Mahmoud Attar & Araei, 2022). Previous studies in the field of tax system reforms and their impact on GDP have been considered as one of the most popular topics in economic sciences. Research shows that the tax system and tax requirements can have a significant impact on GDP, and improving tax revenue can contribute to economic growth. (Akcigit et al, 2018). The economic infrastructure of any organization is formed by the financial issues of that organization, the establishment of a prosperous economic system with a strong financial infrastructure in the country helps to increase income and strengthen the financial health of the budget by establishing the optimal and appropriate relationship between limited resources and unlimited human needs. Human resources are certainly one of the most important pillars of organizations and each and every employee is involved in the process of development and progress of organizations, so one of the reasons for the success of organizations is to have taxpayers who strive beyond their duties. The inefficiency of the tax system has led to the emergence of challenges whose long-years persistence has led to problems. The low ratio of taxes to GDP in recent decades has caused taxes to play a small role in the country's economy despite all the measures and efforts, so in this research we are looking for an answer to the question: What is the pattern of value creation from tax revenue and gross domestic product based on tax system reforms? Theoretical Framework Value creation of tax revenue and gross domestic product Reforming the system of exemptions and tax facilities for important industries and less developed areas will create balance and uniform development throughout the country. Also, with the improvement of the tax transfer system and the progressive reduction of heavy tax effects, the incentives for tax fraud will decrease and public trust in the tax system will increase. This balance and positive relationship between the tax system and GDP leads to sustainable economic growth, reducing poverty, and improving social skills (Drummond et al, 2023). Increasing tax transparency and information Increasing tax transparency and information means providing accurate, comprehensive, and accessible information about taxes and the tax process. This action helps to strengthen tax justice, reduce tax evasion, and better structure of the tax system. Tax information related to any person or entity should be made available to the public. This information includes income, tax paid, exemptions, and other tax details. Transparency and knowing the tax reality of each individual is guaranteed by providing access to this information, and illegal activities such as tax evasion can be prevented (Panahian et al, 2012). Ramezani et al, (2024) investigated the explanation of the improvement pattern of tax revenue and GDP based on the behavioral reforms of the tax system. The findings of the research showed that the improvement of tax revenue and gross domestic product based on the behavioral reforms of the tax system (including the themes of causal conditions: economic, social, and political; central conditions: tax structure, reducing tax corruption, reforming the tax monitoring and enforcement system; conditions Strategies: promoting tax culture, decreasing tax discrimination, and tax system reform; intervening conditions: legal reforms and tax policies; background conditions: level of economic development, level of tax ability, and establishment of a fair tax system; conditions of consequences: increase in production, increase in economic competitiveness, and reduction of tax corruption) can have an effect. Jiang et al, (2023), in a research titled government social media and corporate tax avoidance showed that the higher the performance quality of government social media tax offices, the lower the degree of tax avoidance of local firms, which works by reducing tax avoidance incentives and increasing the difficulty of committing tax avoidance. In addition, government social media have a substitution effect on tax enforcement and administration. They also found that government social media should focus on strengthening their official and professional characteristics. Due to recent significant changes in the way companies handle taxes, the proportion of information that tax offices send in system operations should be increased accordingly. Research methodology The research method is applicable in terms of purpose; mixed (qualitative-quantitative)in terms of execution method, and exploratory-explanatory in terms of nature and method. The statistical population of the research in the qualitative part includes 12 managers and assistants of the tax system, experts and consultants selected by non-probability sampling method with multiple strategies (intensity and snowball); and in the quantitative part it includes 265 people from those who were working in the administration of tax affairs of Tehran province, selected by random cluster sampling method. Data collection was done by semi-structured interviews in the qualitative part; and by the questionnaire in the quantitative part. Research findings Qualitative data analysis was done using the data-based method with MAXQDA software; and the quantitative part with Smart PLS. The findings of the research showed that the formation of the concept of tax revenue and gross domestic product value creation indicators based on tax system reforms includes 69 components in the form of 43 categories and 17 major categories. The conceptual model of the research has been implemented during the investigated relationships. The results of the research show that the influence between the components in the quantitative study had a necessary and appropriate level. Conclusion of the Tax system reforms focusing on value creation of tax revenue and GDP are very important in the economic and social development of countries. It is possible to create added value, sustainable development, reduce poverty and improve social skills by improving the tax system and related reforms. Conclusion The current research was conducted with the aim of explaining the model of value creation from tax revenue and gross domestic product based on tax system reforms. The results of this research are in agreement with the results of Ramezani et al, (2024), Jiang et al, (2023), Cateia & Fereira (2023), Hayo & Mierzwa (2022), Yu (2022), Fstmawati (2022), Sarmad et al, (2022), Nguyen et al, (2021), Mohajeri et al, (2020), Hasanvand et al, (2020), and Makiyan et al, (2019). Hayo & Mierzwa (2022) analyzed the dynamic results of local forecasts by using shocks of interest, narrative information about future tax changes in the quarter of their introduction to the legislative body. After the tax cut is enacted, economic activity in the United States (UK) decreases (increases), but remains unaffected in Germany. When they allowed responses to vary over the business cycle, they found evidence that US GDP fell regardless of the business cycle, while UK GDP only rose in non-recessionary times. German GDP increases (decreases) during a recession (non-recession). According to the results of the research, the following suggestions were presented: Revising tax laws and regulations in order to simplify and be more transparent in the tax system, which will lead to reducing opportunities for tax conversion and reducing tax corruption. 2- Creating tax incentives for long-term investments and job creation, especially in local industries and technological sectors.  

Abstract Abstract The purpose of this research is to design a model for measuring and valuing technical knowledge in the halal food industry. The present research is applicable in terms of purpose, and a mixed research (qualitative-quantitative) exploratory. The statistical population of the research in the qualitative part included 20 scientific experts and executive experts of the halal food industry, who were selected by non-probability judgmental and purposeful sampling. The statistical population of the quantitative part included 250 people from the food industry experts of Tehran province, among whom 152 people were selected using the Cochran formula and selected as the sample size by cluster random sampling method. The data collection tool in the qualitative part included a semi-structured interview, and in the quantitative part, a researcher-made questionnaire. The validity of the interviews was confirmed through retesting. And the content validity of the quantitative part of the questionnaire was also confirmed by the experts. In order to analyze the data of the qualitative part, the theme analysis method was used, and SPSS and PLS software were used for the quantitative part. The results showed that the measurement and valuation model of technical knowledge in the food industry consists of four main dimensions including: factors related to the company/organization, factors related to the extra-organizational environment, factors related to the nature of technology, and factors related to the technology market; along with 15 components and 72 indicators. The results of the research in the quantitative part also confirm the significant relationship between the dimensions, components and indicators of the final research model. Extended Abstract Introduction According to the Holy Quran, having a healthy body and soul is one of the requirements to achieve happiness in this world and the hereafter. In addition to that, the increasing development of the market of halal food products in the world, its globalization and the share of global markets in this field have made it necessary to design a model for measuring and valuing technical knowledge in the halal food industry. The subject of halal and paying attention to the culture of its use is a subject that is emphasized by the religion of Islam. By reflecting on the verses and narrations, we can clearly understand that this issue is extremely important in the view of Islam, and Islam has paid a lot of attention to it, and has mentioned many effects and consequences for observing or not observing it (Destmarad & Ghaibi, 2022). Valuating phenomena is a difficult task, but it is one of the most important activities of the present era. The rapid expansion of knowledge-based businesses in the last century has also made it necessary to examine conceptual points in the valuation of the entire business and the resources used (Zhou, 2021). So far, a standard and certain formula for valuing technical knowledge and technology of halal food industry has not been developed; but there are different methods that take into account the variables affecting the value of technology to some extent and provide acceptable solutions (Samuel et al, 2018). In valuing a technology, several factors such as environmental conditions, existence of suitable markets, etc. are influential; but in most cases, the final price of technology is determined through negotiation and depends on the negotiation skills and bargaining power of the parties to the transaction (Ghazinoory et al, 2016). Based on this, the current research is looking for an answer to this question: What is the model of measuring and valuing technical knowledge in the halal food industry? Theoretical Framework Valuing technical knowledge Today, knowledge and information is an important and vital factor for managing ambiguity and environmental complexities (Hsu et al, 2013) and technical knowledge is one of the most important intangible assets of companies, which the rapid changes in knowledge-based economies in the 21st century has increased its determination rate day by day (Gou et al, 2019). Technical knowledge is a collection of useful, confidential, innovative and valuable industrial information, along with it there is a collection of technical and non-technical knowledge and skills useful in the design, construction and other operations of an industrial unit used to produce a product or provide the required materials (Bahrami et al, 2022). Al-shami & Abdullah (2023) examined the challenges of certification issiuing and exploitation of halal food industries and the opportunities of implementing the production system in Malaysia. The food and beverage sector, whose end products are consumed by humans, must face stricter and more extensive quality and safety standards. Hervani et al, (2022) reviewed blockchain technology and sustainable supply chains from a social-valuation point of view. The results of this study showed that economic market valuation and non-market valuation can be used for blockchain technology. Research methodology The present research is applicable in terms of purpose, and a mixed (qualitative-quantitative) exploratory research. The statistical population of the research in the qualitative part included 20 scientific experts and executive experts of the halal food industry, who were selected by non-probability judgmental and purposeful sampling. The statistical population of the quantitative part included 250 people from the food industry experts of Tehran province, among whom 152 people were selected using the Cochran formula as the sample size, selected by cluster random sampling method. The data collection tool in the qualitative part included a semi-structured interview, and in the quantitative part, a researcher-made questionnaire. The validity of the interviews was confirmed through retesting. And the content validity of the quantitative part of the questionnaire was also confirmed by the experts. Research findings In order to analyze the data of the qualitative part, the theme analysis method was used, and SPSS and PLS software were used for the quantitative part. The results showed that the measurement and valuation model of technical knowledge in the food industry consists of four main dimensions including: factors related to the company/organization, factors related to the extra-organizational environment, factors related to the nature of technology, and factors related to the technology market; along with 15 components and 72 indicators. The results of the research in the quantitative part also confirm the significant relationship between the dimensions, components and indicators of the final research model. Conclusion The current research has been conducted with the aim of designing a model for measuring and valuing technical knowledge in the halal food industry. The results obtained from this research has alignment with the theoretical foundations and findings of previous research such as Al-shami & Abdullah (2023), Hervani et al, (2022), Arefi et al, (2022), Destmarad & Ghaibi (2022), Liu et al, (2021), Yousefi (2021), Zhou (2021), Nikbakht et al, (2021), Bayat et al, (2021), Valdivia et al, (2020), Vaezi et al, (2020), Woo et al, (2019), Gooran et al, (2019), Samuel et al, (2018), Ghazinoory et al, (2016), Jang & Lee (2013), Bandarian & Bandarian (2013), and khatami firoozabadi et al, (2017). Since the valuation of technical knowledge has a decisive role in realizing the commercialization of knowledge, in this direction, it seems necessary to know the model of measurement and evaluation of technical knowledge and to try to develop it; and this issue reveals the role and the contribution of the present research in this field. The obtained results can provide a useful insight to the managers of the organization in the direction of how to value technical knowledge for use in the process of knowledge management and its commercialization. -It is suggested that, with regard to the knowledge-based economy evolution in the country and changing direction from value creation of traditional methods based on physical assets toward intangible knowledge and the importance of technical knowledge measurement, technical knowledge attachment should be considered for all technology transfer contracts. - It is suggested that the senior technology manager, in coordination with the managers of the technical and engineering and R&D units, continuously monitor and measure the organization's technical knowledge and the organization's need for technical knowledge, and remove the obstacles related to data and information limitations. In this regard, the strategies that can be adopted for the formation of coherent and integrated databases at the company level, the implementation of database management systems related to technical knowledge, and the monitoring of the validity, transparency, accuracy and adequacy of data should be given special attention.