Journal of value creating in Business Management

Abstract Abstract
The purpose of this research was to examine the relationship between employee empowerment and customer relationship management with the mediating role of organizational citizenship behavior in Kerman Melli Bank branches. This research is descriptive-correlative in nature and method, and applicable from the point of view of the goal. The statistical population includes all the employees of Kerman Melli Bank branches, whose number was 240 in 1400, and due to the limitation of the statistical population, all its members were selected as a sample and studied in the form of a census. The research data was collected through a questionnaire (Wetan and Cameron Employee Empowerment, 1998; Oregon Organizational Citizenship Behavior Questionnaire, 1998; and Customer Relationship Management Questionnaire, Sin et al., 2005). Data analysis has been done using structural equations and Lisrel software. Research findings indicate that there is a positive and significant relationship between employee empowerment and customer relationship management with the mediating role of organizational citizenship behavior. This result indicates that when an organization has capable employees, the amount of citizenship behavior and customer relationship management increases.
Extended Abstract
Introduction
In the last few years, the term "customer relationship management" has attracted a lot of attention in the field of marketing and business and etc, especially private and public organizations and companies, as well as business consultants, heavily involved in this field and have developed the concept of customer relationship management, which means the organization's efforts to create and provide higher value to the customer (Panahi et al, 2020). Organizations have widely recognized that customers are their most important asset and they look at customer relationships and its quality of as mutually beneficial exchanges and as opportunities that need to be managed. Taghizadeh, (2015) in a research titled evaluating the effectiveness of customer relationship management based on the fuzzy inference system, reached the conclusion that customer relationship management is below average and needs improvement. So the factors affecting it should be investigated. One of the factors affective on customer relationship management is extra-role behavior or organizational citizenship behavior (Qureshi et al, 2015).
One of the proposed models in the field of organizational citizenship behavior is Organ's model (1980), the dimensions of which are: altruism, work conscience (duty commitment), chivalry, politeness, social etiquette. Many factors can affect organizational citizenship behavior; one of which is employee empowerment (Ismaili et al, 2011).
Research shows that the best strategy for solving the challenges facing organizations and achieving their goals is employee empowerment. In the management literature, the idea of ​​empowered employees is repeatedly described as the main element of promoting innovation, organizational adaptability, improving customer relations, and increasing employee satisfaction. Empowerment and human resource development is a management approach in which employees are empowered to make decisions and participate in the decisions of the organization (Panahi et al., 2020). Employees have potential talents that can be actualized by means of empowerment. Managers can use the level of empowerment of employees to improve and develop the undesirable capabilities of employees and better use this organizational resource to achieve the organization's goals (Jasri, 2011). .
According to the above mentioned, the main problem of the research is: what is the relationship between employee empowerment and customer relationship management with the mediating role of organizational citizenship behavior in Kerman Melli Bank branches?
Theoretical framework
Empowering human resources means creating the set of necessary capacities in employees to enable them to create added value in the organization and fulfill the role and responsibility they have in the organization, combined with efficiency and effectiveness. Empowering employees has dimensions as follows: (1) Competence (2) Independence (3) Meaningfulness (4) Effectiveness (5) Trust (Conger & Konungo, 1998).
Applebaum (2004) states that organizational citizenship behaviors are precautionary behaviors that are not part of the formal work needs of employees, but they are things that promote the effective structure of the organization.
Customer relationship management requires a customer-oriented philosophy and culture to support effective marketing, and sales and after-sales service processes in the organization. A customer-centric culture is based on a simple concept of one-to-one communication between customers and vendors. This approach looks at each customer as an individual with their own demands, purchases and needs. By using customer relationship management, the company's relationship with customers and their needs are examined and studied. Customer relationship management is actually a process to collect and integrate information in order to use it effectively and purposefully. This information can be related to customers, sales, effective marketing, market sensitivity and needs (Irannejad and Yadollahi, 2014).
Panahi et al, (2020) conducted a research under the title of the current research to investigate the effect of knowledge management in the implementation of customer relationship management with the mediating role of employee empowerment. The results indicated that knowledge management directly has a positive effect on employee empowerment, which in its own part directly effects on the implementation of management of customer communication and can lead to mutual synergy. Also, knowledge management can have a positive and meaningful impact on the implementation management of customer communication by empowering employees. Therefore, employee empowerment can strengthen the effect of knowledge management on customer relationship.
 (Le & Ho,2020) conducted a research entitled investigating the relationship between benevolent leadership and organizational citizenship behaviors (OCB) with the mediating role of member-leader exchange. The results of the analysis confirm the mediating effect of leader-member exchange in the relationship between benevolent leadership to OCBO and OCBI. University leaders can benevolently motivate university employees to perform extra-role behaviors that motivate not only the organization but also other colleagues and students by fostering a good quality leader exchange.
Research methodology
The research method is descriptive-correlative in nature and applicable in terms of purpose. The statistical population of this research consists of all the employees of Melli Bank of Kerman, whose number has reached 240 in 1400. Due to the limitation of the statistical population, all its members have been selected as a sample and studied in the form of a census. Three questionnaires were used to collect data related to variables (employee empowerment questionnaire, Vaten & Camron standard questionnaire, (1998), organizational citizenship behavior questionnaire, questionnaire Organ (1998), customer relationship management questionnaire, Seen et al. (2005) questionnaire; based on a 5-point Likert scale (completely agree to completely disagree).
Research findings
In order to investigate the research hypothesis and data analysis, structural equations and Lisrel were used, and the results showed that there is a significant relationship between employee empowerment and customer relationship management with the mediating role of organizational citizenship behavior in Melli Bank branches of Kerman. Empowering employees through citizenship behavior can improve customer relationship management. That is, by increasing the numerical value in empowering employees, organizational citizenship behavior will increase and as a result, customer relationship management will increase. These findings indicate that when an organization has capable employees, the amount of citizenship behavior and customer relationship management increases. The first sub-hypothesis test showed that there is a significant relationship between employee empowerment and customer relationship management in Kerman Melle Bank branches. That is, if employees feel competent, their motivation will be high, and as a result, customer relationship management will improve. The results of the second sub-hypothesis test showed that there is a significant relationship between employee empowerment and organizational citizenship behavior in Kerman Melli Bank branches. That is, having the feeling of the right to choose and the freedom of action of employees leads to the improvement of their level of job satisfaction and as a result, extra-role behaviors increase. The results of the third sub-hypothesis test showed that there is a significant relationship between organizational citizenship behavior and customer relationship management in Kerman Melli Bank branches. It means that if the organization has loyal employees, compatible with the organizational goals and values, they will work beyond the prescribed duties, and as a result, customer relationship management will increase.
 
Conclusion
 
The present study was conducted with the aim of investigating the relationship between employee empowerment and customer relationship management with the mediating role of organizational citizenship behavior in the branches of Melli Bank of Kerman. The results of this research are consistant with the results of research findings of Iran Nejad & Yadalahi, (2014); Qureshi et al, (2015) and Ismaili et al, (2011); which indicate that when an organization has capable employees, the amount of citizenship behavior and customer relationship management increases.
According to the present research, it is suggested that managers provide conditions so that employees are empowered and feel confident about their future careers. Also, try to make it possible for employees to increase their job skills. Try to make the employees feel that they are doing their duties successfully. Give employees more freedom of action.

Abstract Abstract The purpose of this research is to investigate the impact of the characteristics of second-hand goods platforms on brand loyalty intentions with the mediating role of customer satisfaction (the case study of Divar and Shipour platform in Iran). In terms of the goal, the current research is a developmental and applicable type, and in terms of the research method, it is descriptive-correlative based on structural equation modeling. The statistical population of the present research is the sellers of second-hand goods on the platforms of Divar and Sheipour, and considering the large number of people, 5 thousand people were considered as the research population, among which 357 people were selected as the sample size using simple random sampling, according to the Morgan table. The collection tool in the current research is Abs et al.'s (2020) questionnaire. In order to analyze the data, the structural equation technique was used using Spss and pls statistical software. The findings of the research showed that ease of use has a positive and indirect effect on the intention of brand loyalty with the mediating role of customer satisfaction. Perceived usefulness has a positive and indirect effect on the intention of brand loyalty with the mediating role of customer satisfaction, and entertainment aspect has a positive and indirect effect on the intention of brand loyalty with the mediating role of customer satisfaction, and the sense of belonging to the society has a positive and indirect effect for a society on the intention of brand loyalty with the mediating role of customer satisfaction, and the credibility of the seller on the intention of brand loyalty has a positive and indirect effect with the mediating role of customer satisfaction, and knowing the third party has a positive and indirect effect on brand loyalty intentions with a mediator role of customer satisfaction. Extended Abstract Introduction Brand loyalty can be the driving force behind sales growth. Every consumer has an inner feeling towards a brand that draws him to that brand. Factors such as low price and reliable services are no longer effective in dealing with loyalty (Ghasemiyan Shagerdi et al, 2018). On the other hand, the emerging phenomenon of collaborative platforms has been widely welcomed globally in the last decade, and has had an increasing impact on the global economy. Considering the increasing growth of these platforms, investigating the factors affecting their growth in knowing and better understanding the performance of these platforms as a new form of enterprises is of great importance scientifically and for business owners in this field (Jafari Nezhad, 2018). In Iran, in recent years, platforms for the sale of second-hand goods, such as Divar and Sheipuor, have grown and taken a large share of the non-oil economy, so that the sellers and buyers on these platforms can even buy the goods of well-known brands at a reasonable price but in the form of used goods. This factor has enabled many of these goods to be used again in the cycle of use for other strata of the society. For a long time, second-hand goods were thought to be a threat to brands and the equipment market in general because they deprive the brands of their transaction volume. However, the benefit they gain in terms of image value is undeniable (Dessart et al, 2015). According to the mentioned materials, the main problem of the research is that the characteristics of the second-hand goods platforms have a significant effect on the intention of loyalty to the brand, emphasizing the mediating role of customer satisfaction. Theoretical framework Ease of use refers to the customer's perception that using a system will not require effort (Devis et al, 1989). It has been widely shown that ease of use is an important component of technology acceptance models and has a positive effect on behavioral intentions. It has been shown that this component is the behavioral and attitudinal intentions of people towards the system (Zimaneski & Haisi, 2000; Liyakono et al, 2002; Gafan et al, 2003), their satisfaction (Devis et al, 1989), their future intentions to reuse a technological system or tool (Liyakono et al, 2002; Venkatash & Deivis, 2000), and explains their loyalty to the website (Kim & Nim, 2009). Perceived usefulness refers to the extent to which a person believes that using a tool will improve their performance. It is thought that it is very important for the customer to use a technology (Venkatash & Deivis, 2000). Entertainment is the user's emotional response to the platform (Layokuno et al, 2002), and includes components such as visual appeal, innovations, visual content and web design (Kim & Stoll, 2004). Entertainment is highly dependent on website design and its ergonomics, which are important factors in explaining e-satisfaction and lead to e-loyalty (Wolfinbarger & Gili, 2003). Third party recognition is a type of certification or recognition by a trusted organization or person (Jefen et al, 2003). Lobel Trong ThuyTran et al, (2021) discussed in their article titled E-commerce Platforms Effectiveness Management in a pandemic. This study showed that pandemic fear positively moderates the relationships between e-commerce platforms, economic benefits, and sustainable consumption. Liu et al, (2021) in their article titled Psychological distance from environmental pollution and willingness to participate in second-hand online transactions examined an empirical survey in China. The results show that the effect of consumers' psychological distance from environmental pollution on their willingness to participate in second-hand online transactions is greater than that of a loss frame. This suggests that the expected positive outcome of participating in second-hand online transactions leads to higher childbearing intentions than the unanticipated negative outcome of engaging in such transactions. Research methodology The current research is a developmental and applicable type of research in terms of its purpose, and descriptive-correlative in terms of research method. The statistical population of the present study is the sellers of second-hand goods on the platforms of Sheipour and Divar. Due to the large number of users, the researcher will consider only the number of sellers in Tehran in these two platforms. And according to the large number of the community, the number of 5 thousand people has been considered as the research community. Based on Morgan's table, 357 people will be selected as a sample in this research. The sampling method in this research will be simple random. In order to collect the data of the research variables, a questionnaire (Intissar Abbes et al, 2020) was used, which includes 36 questions, and the components include ease of use (EOU) four questions, perceived usefulness (PUSE) six questions, third party recognition (TPR) three questions, seller credibility (SR) three questions, sense of community belonging four questions, fun four questions, customer satisfaction (SAT) four questions, platform loyalty intentions (PLI) four questions, brand loyalty intentions (BLI) four questions; and it was analyzed based on the 5-factor Likert scale. Research findings SPSS and PLS software were used to investigate the research hypothesis and data analysis, and the results showed that ease of use has a positive and indirect effect on brand loyalty intention with the mediating role of customer satisfaction. Perceived usefulness has a positive and indirect effect on intention of brand loyalty with the mediating role of customer satisfaction, and the entertainment aspect has a positive and indirect effect on the intention of brand loyalty with the mediating role of customer satisfaction, and the sense of belonging to a community for that community has a positive and indirect effect on the intention of brand loyalty with the mediating role of customer satisfaction, and the credibility of the seller has a positive and indirect effect on the intention of brand loyalty with the mediating role of customer satisfaction, and the recognition of a third party has a positive and indirect effect on the intention of brand loyalty with the mediating role of customer satisfaction. Conclusion The current research was conducted with the aim of investigating the impact of the characteristics of second-hand goods platforms on brand loyalty intentions with the mediating role of customer satisfaction (the case study of Divar and Shipour platform in Iran). The results of this research are consistent with the findings of Abbes et al, (2020), Ghasemiyan et al, (2018), Saeid Niya et al, (2016), Abdolali Pour, (2020). Abdolali Pour, (2020) discussed the role of collaborative online distribution platforms and brand loyalty in his research. The purpose of this research is to identify the effects of collaborative online distribution platforms and to review the effect of their internal and external characteristics on brand loyalty. The results show that the most important factor influencing the success of online brands is the frequent interaction of users with the brand, because of a positive consumption experience of that online brand. Abbes et al, (2020) discussed the role of collaborative online redistribution platforms in the purchase of second-hand goods and brand loyalty in their research. The purpose of this research is to identify the effects of collaborative redistribution platforms for brands and to know the effect of their internal and external characteristics on behavioral intentions. A quantitative study was conducted among 214 people who had previously bought used goods online. The results show that loyalty intentions to collaborative redistribution platforms have an effect on brand loyalty intentions. Platform loyalty intentions play a mediating role in the effect of service experience satisfaction on platforms on brand loyalty intentions. According to the present research, it is suggested that a section be placed on the platform to compare the products of different brands and to ensure the correctness of the information provided about the quality of the brands on the platform through verification and presentation of visual reports for customers, and a section of the platform page should be placed for customer suggestions specific to each brand and online response to them, and a section should be placed on the platform to record customer complaints about the brand.  

Abstract Abstract The purpose of the present research is to investigate the impact of social media marketing on brand loyalty with the mediating role of trust and equity of the brand in Isfahan Bank Mellat branches. This research is applicable in terms of purpose, and correlative in terms of research method, and required data have been collected by using questionnaire and survey method. The statistical population of this research is the clients of Isfahan Bank Mellat branches. 384 acceptable samples were collected by simple random sampling method. Four social media marketing questionnaires with 11 questions, brand trust with 10 questions, brand special value with 16 questions, and brand loyalty with 15 questions were used as data collection tools. Data analysis was done using structural equation modeling and PLS software, and the research results show that social media marketing has an effect on brand loyalty with the mediating role of trust and brand equity. That is, if the bank tries to create content in the virtual space through which attracts the attention on those platforms and encourage the readers to share it among social media,, the loyalty of the bank's customers will improve. The bank should spread its advertisements through the virtual space and attract the attention of the audience, as a result, trust in the brand will improve. Extended Abstract Introduction Today, a large number of users with different goals have joined virtual social networks and engage in various activities (Barreto, 2014). Organizations, either small or large, have entered social media and are slowly trying to discover its benefits (Bakeri, 2020). They have used Twitter, created fan pages on Facebook, posted videos on YouTube, and perhaps even created websites in the late 20th century (Zhang & Liu, 2021). Organizations today feel that the Social media are and will be a means of business (Naeem, 2021). The main goal of social media marketing is to create a business based on customer orientation and the credibility of a company in order to develop and manage work (Kim, 2012). No one can claim that there are only advantages and benefits in the field of social media marketing. Rather, in social media marketing, like all aspects of life, there are advantages and disadvantages together and side by side (Rosen, 2013). However, in our country, social networks have not been able to find their desired place in people's lives, and after all, culture creating in this field has not been done, and producers of products and services cannot make proper use of these networks. This issue has become the main problem in creating trust and loyalty of customers to the brand in social networks. In e-commerce, trust is considered the most important success factor. It should be said that according to previous studies, the recommendations of acquaintances and online opinions of consumers (word of mouth advertising) are the most reliable type of advertising in the world and the most important source of information for purchasing decisions. Many researchers consider the power of the internet as a social structure in creating and increasing brand trust and loyalty. It is argued that brand community in social networks increases brand loyalty through increasing brand trust. By increasing the capabilities of social networks, trust in the brand and then loyalty to the brand increases; therefore, brand trust plays a mediating role. According to the mentioned materials, the main problem of the research is whether social media marketing has an effect on brand loyalty with the mediating role of trust and special value of the brand in Bank Mellat branches of Isfahan. Theoretical framework A social network is a social structure made up of groups - generally individual or organizational - which are connected by one or more types of dependencies. Social networks in the context of a complex information society depict the effective functioning of the network (convergence) and with a more detailed look, society is a combination of multiple networks: inter-organizational networks, intra-organizational networks, personal networks, computer networks, and furthermore, cross-border networks and information flows through these highways (Zhang & Liu, 2021). Brand equity has been defined in different ways for different purposes. But so far, no common consensus has been reached. The concept of brand equity has been the subject of a large number of studies, has been examined from different perspectives, and is often described as the value that a brand gives to a product (Rezaeian, M., Asgar, 2021; Shams Lahroudi, 2018) According to Aker, brand loyalty is one of the foundations of brand equity, and many factors play a role in creating this loyalty, one of the main of which is the experience of using the brand (Song, 2012). Oliver defines brand loyalty as a consumer's strong commitment to purchase or reuse a brand regularly in the future. Fukuyama (1995) defines brand trust as: an expectation that arises from inside of an orderly, honest community with cooperative behaviors based on commonly shared norms, on the part of community members. He believes that the industrial revolution has played a significant role in the importance of trusting the brand to recognize and understand business behaviors such as marketing. Mirzaee Azandariani and Arya (2022) conducted a research titled investigating the impact of the characteristics of second-hand goods platforms on brand loyalty intentions with the mediating role of customer satisfaction (the study of Divar and Sheipour platform in Iran). Research findings showed that ease of use has a positive and indirect effect on brand loyalty intentions with a mediating role of customer satisfaction, perceived usefulness has a positive and indirect effect on brand loyalty intentions with a mediating role of customer satisfaction, and the entertainment aspect has a positive and indirect effect on Brand loyalty intentions with the mediating role of customer satisfaction, and the sense of belonging to a community has a positive and indirect effect on the intention of brand loyalty with the mediating role of customer satisfaction, and seller credibility has a positive and indirect effect on the intention of loyalty to the brand whit a mediating role of customer satisfaction, and the recognition of a third party has a positive and indirect effect on the intentions of brand loyalty with the mediating role of customer satisfaction. Farzin et al. (2020) conducted a study with the aim of investigating the effect of brand equity from the consumer's point of view on brand satisfaction and loyalty in the wood and paper industries of Mazandaran province. The results of the research showed that there is a positive and significant effect between the dimensions of brand equity and consumer satisfaction (except for employee behavior and brand awareness) and brand loyalty (except for ideal self-concept and brand identity) and also between consumer satisfaction and brand loyalty is a positive and significant effect. Research methodology The research method is descriptive-correlative in nature and applicable in terms of purpose. The statistical population of this research is the clients of Isfahan Bank Mellat branches and simple random sampling method was used and 384 acceptable samples were collected. In order to collect data related to the variables, four social media marketing questionnaires were used with 11 questions, brand trust with 10 questions, brand equity with 16 questions, and brand loyalty with 15 questions; and based on a 5-point Likert scale (completely agree to completely disagree).   Research findings Structural equations and PLS were used to investigate the research hypothesis and data analysis, and the results showed that social media marketing has an effect on brand loyalty with the mediating role of trust and brand equity in Isfahan Bank Mellat branches. Social media marketing has an effect on brand loyalty in Isfahan Bank Mellat branches. Social media marketing has an effect on brand trust in Isfahan Bank Mellat branches. Social media marketing has an effect on brand equity in Isfahan Bank Mellat branches. Brand trust has an effect on brand loyalty in Isfahan Bank Mellat branches. Brand equity has an effect on brand loyalty in Isfahan Bank Mellat branches. Social media marketing has an effect on brand loyalty with the mediating role of brand trust in Isfahan Bank Mellat branches. Social media marketing has an effect on brand loyalty with the mediating role of brand value in Isfahan Bank Mellat branches. All factor loading coefficients are greater than 0.4, which shows that this model is suitable. Conclusion The present study was conducted with the aim of investigating the impact of social media marketing on brand loyalty with the mediating role of trust and brand value in Isfahan Mellat Bank branches. The results of this research corresponds with the results of research findings of Frzin et al. (2020); Shirkhodaei (2017); Imran Khan et al. (2017). If the bank tries to create content in cyber space through which can attract the attention of the audience on those platforms and encourage readers to share it among social media, the loyalty of the bank's customers as a result, will improve. The bank should spread its advertisements through the virtual space and attract the attention of the audience, as a result, trust in the brand will improve. According to the present research, it is suggested that the bank employees have sufficient knowledge and information about the services to provide to the customers. The employees solve the problems faced by the customers regarding the services in the best way; follow up and respond to the requests of the customers regarding the services quickly and in different ways such as phone, email, etc.; provide a platform so that customers can fully use the bank's services anywhere and at any time of the day or night; and by improving the level of value and the mental image of the brand of services and the quality level of relations with customers, provide the possibility of strengthening customer satisfaction, which ultimately leads to customer loyalty.

Abstract Abstract Bankruptcy forecasting models are one of the techniques for predicting the future state of companies that estimate the probability of bankruptcy by combining a group of financial ratios. Early warning of the possibility of bankruptcy enables management and investors to take preventive action and distinguish favorable investment opportunities from unfavorable ones. The purpose of this study is to investigate the impact of profit management and business strategies on bankruptcy risk in companies listed on the Tehran Stock Exchange. For this purpose, 114 companies were selected as the research sample during the period of 2012-2019 through a systematic method. The research method is descriptive-survey. The results of the research showed that profit management has a positive and significant effect on bankruptcy risk. Business cost strategy has a negative and significant effect on bankruptcy risk. Business strategy has a negative and significant effect on bankruptcy risk. Extended Abstract Introduction Bankruptcy forecasting models are one of the techniques of predicting the future status of companies that estimate the probability of bankruptcy by combining a group of financial ratios. Early warning of the possibility of bankruptcy enables management and investors to take preventive action and distinguish favorable investment opportunities from unfavorable ones (Bahramfar et al, 2014). The increasing expansion of economic activities and their increasing complexity on one hand and the necessity of paying attention to accurate accounting information and financial statements on the other hand, has led to the creation of new analytical and management methods in accounting. One of the most important methods is a category called profit management (Dadashi & Amiri Lolaki, 2019). Profit management is defined as taking conscious steps within the scope of accepted accounting principles to bring the reported profit to the desired level (Cohen & Malkogianni, 2021). Bankruptcy prediction models are among the tools for estimating the future status of companies (Rezaei Pitenoei, 2019). Investors and creditors have a great desire to predict the bankruptcy of companies because in case of bankruptcy, they will be charged a lot of costs (Hajiha, 2018). Business strategy as a means to achieve goals in the form of different methods that are used depending on the main goal of the companies, divides the companies into different types. Many studies have stated some factors affecting the risk of bankruptcy, but few empirical studies have examined the reliability of these criteria (Keyghobadi & Damankeshideh, 2020). Considering that there is no measurement of companies with high financial risk and considering the research in the field of earnings management and business strategies, few analyzes has been done on how earnings management and business strategies influence the company's financial decisions and, consequently affects the risk of bankruptcy. The company's business strategy shows how the company competes in its chosen market. To strengthen its business strategy, the company can use a set of policies and activities that can achieve a sustainable competitive advantage in its chosen market (Rostaei Darehmiane et al, 2015). According to the mentioned materials, the main problem of the research is whether profit management and business strategies have an effect on the risk of bankruptcy in companies admitted to the Tehran Stock Exchange.   Theoretical framework Determining the exact cause or causes of bankruptcy and financial problems in each specific case is not an easy task. In most cases, several reasons together lead to the phenomenon of bankruptcy. But according to Don and Bradstreet's research (2000), the main reasons for bankruptcy are financial and economic problems. In some cases, the reasons for bankruptcy are determined by examining financial statements and records (Moradi & Sepahvandi, 2015). Earnings management is biased financial reporting, based on which managers intervene in the decision-making process with a previous decision in order to gain some special benefits. Earnings management occurs when managers use their personal judgments in financial reporting and manipulate the structure of transactions to change reporting (Robati, 2013). Business strategy is an integrated set of activities aimed at increasing the long-term strength and capability of the organization in relation to its competitors. Developing a business strategy (trade) is related to the orientation of the organization's territory or the way of businesses competitiion in the desired area of ​​the organization and improvement of the competitive position of the products or services of a company or business unit in an industry or a specific market sector (Lin et al., 2021). Agustia et al. (2020), conducted a research titled "Earnings Management, Business Strategy and Bankruptcy Risk: A Case Study of Indonesia", and concluded that there is no relationship between earnings management and bankruptcy risk. Shariati (2019) conducted a research titled "The relationship between financial bankruptcy and accrual profit management and real profit management". The statistical population was the companies admitted to the Tehran Stock Exchange in the period of 2013-2017. The research method was correlative and the sampling was systematic. The research results showed that institutional ownership does not have a moderating effect on the relationship between financial bankruptcy and accrual profit management; but institutional ownership has a moderating effect on the relationship between financial bankruptcy and real profit management.   Research methodology This research, based on the method and nature, is placed in the correlative and descriptive research group, and scientific based on the objective. The research methodology is correlative. The time scope of this research has been determined for an eight-year period from 2012 to 2019. Its geographical area is the companies accepted in the Tehran Stock Exchange and over-the-counter.   Research findings In order to investigate the hypothesis of the research and analyze the information, Eveouz software was used, and the results obtained from the first hypothesis of the research show that profit management has a positive and significant effect on the risk of bankruptcy. Because profit management hides investors' rational calculations and leads to a decrease in the quality of profit information presented in the financial statement. As a result, the low quality of the information contained in the financial statement will have a negative effect on the financial performance of the company and lead to an increase in the risk of bankruptcy of the companies. The second hypothesis of the research shows that the cost business strategy has a negative and significant effect on the bankruptcy risk. In cost leadership strategy, by reducing its cost, the company creates a competitive advantage in providing products and services at a price lower than the competitors, and as a result, it will find the possibility to compete in the intense competitive conditions prevailing in the industry. The results obtained from the third hypothesis of the research show that business strategy has a negative and significant effect on bankruptcy risk. Managers of business units are always looking for a solution to improve the performance of their business unit, and diversification strategy as a solution while creating a range of business activities for companies also helps to improve their performance.   Conclusion The current research was conducted with the aim of investigating the impact of profit management and business strategies on the company's bankruptcy risk. The results of this research are consistent with the results of research findings Arab Salehi et al. (2015); Wu et al. (2016); Hajiha (2018); and Shariati (2019); bankruptcy forecasting models are one of the techniques of predicting the future status of companies that estimate the probability of bankruptcy by combining a group of financial ratios. An early warning of the possibility of bankruptcy enables management and investors to take preventive action and distinguish favorable investment opportunities from unfavorable ones. According to the present research, it is suggested to company managers to reconsider their business policies and to make decisions that, in order to improve the company's performance, choose managers who are risk-takers and prevent the company from going bankrupt by moving towards product customization, give priority to the production of products with high added value, increase the amount of advertising with a focus on product quality information, use up-to-date technology in the production of new products will.  

Abstract Abstract The present study was conducted with the aim of investigating the perceived quality of electronic banking services and its relationship with the customers' satisfaction of Tejarat Bank of Mazandaran province. This research is applicable in terms of purpose, and descriptive-correlative in terms of data collection method. The statistical population of this research was all the customers of Tejarat Bank in Mazandaran province. Considering that the statistical population of the present study is unlimited, the sample size of the study was 384 people based on Morgan's table. In this research, 384 questionnaires were distributed among customers by available sampling method. Structural equations and Lisrel were used in data analysis. The findings of the research indicate that the perceived electronic service quality of electronic banking has a relationship with customer satisfaction with an impact factor of 0.67. Ultimately, it can be said that the dimensions of the perceived electronic service quality of electronic banking according to the strength of the relationship with Customer satisfaction includes: physicality, reliability, responsiveness, assurance and empathy. Extended Abstract Introduction The advent of the Internet has created easy access and relatively cost-effective communication between companies and customers, and has provided an opportunity to use information technology to support customer service (Sharma & Sharma, 2021). The quality of services provided on websites leads to an increase in the level of customer satisfaction and consequently leads to customer trust and loyalty (Ebrahimzadeh Ganji et al, 2016). The concept of e-services has been increasingly considered by researchers and practitioners as one of the key determinants in e-commerce (Akhtarian, 2019). Banks play a decisive role in the administration of countries and are considered as one of the most important tools for the growth and development of countries. By attracting liquidity and granting facilities, banks can play an effective role in economic growth and development. Economists have different opinions about the importance of banks in economic development (Suseno & Muthohar, 2018). The customer is one of the key topics in the development of the banking industry. The customer is the motivating factor of the dynamics and stimulation of the banking system, and customers are very important as the axis of the banking system and the driving force of institutions active in this industry (Aisyah, 2018). Many researchers have emphasized the importance of customers, and banks have also realized that they depend on their customers to a large extent (Bahrinizadeh et al, 2018). Customer satisfaction is an important factor in helping banks to maintain their competitive advantage, and its increase is a significant achievement in the new banking system in the world (Sadiq & Adil, 2021). According to the mentioned materials, the main problem of the research is whether there is a significant relationship between the quality of electronic banking and the satisfaction of the customers of Tejarat Bank of Mazandaran province.   Theoretical framework Service quality is defined as "the difference between the expectations of customers before using the organization's services and the image they have about the services received". The meaning of the understanding of service quality is the consumer's perception of the desired services of a company. Service quality can be defined as the general attitude or judgment of customers about the services received (Yu et al, 2019). Customer satisfaction is achieved when the company's performance can meet the customer's expectations. If the performance is less than the expectations, the customer will be dissatisfied; and if it is equal to the expectations, he will be satisfied (Hassanzadeh, 2019). If the performance exceeds expectations, he will be very happy and cheerful. The success of all organizations and institutions, whether production or service, profit or non-profit, governmental or non-governmental, is influenced by several factors, one of the most important of which is customer satisfaction in order to achieve excellence in business (Teimouri & Goodarzvand Chegini, 2018). Gogo & Jyoti (2020) in their research investigated how the quality of electronic services affects the satisfaction and loyalty of customers in the tourism industry. They came to the conclusion that the understanding of services causes a kind of satisfaction in people, which leads to commitment and loyalty in customers. Veloso et al. (2020) in their research on online retail sales in Portugal concluded that the level of customer service quality perception in online business has a positive effect on their attitudinal loyalty and will stabilize their overall loyalty. Research methodology The current research is applicable in terms of purpose, and descriptive in terms of data analysis of correlation type (structural equation modeling). The statistical population of this research was all the customers of Tejarat Bank in Mazandaran province. Considering that the statistical population of the present study is unlimited, the sample size of the study was 384 people based on Morgan's table. In this research, 384 questionnaires were distributed among customers using available sampling method. In order to collect data, the standard questionnaire of perceived quality of electronic services was used by Parasuraman et al. (2005). This questionnaire included 21 items and five components: physicality, reliability, responsiveness, assurance and empathy. Customer satisfaction variable was analyzed based on Chen (2005) standard questionnaire. This variable included 4 items and was used based on a 5-point Likert scale (completely agree to completely disagree).   Research findings In order to investigate the research hypothesis and analyze the information, structural equations and Lisrel were used, and the results showed that the perceived quality of electronic services from electronic banking had a relationship with customer satisfaction with an impact factor of 0.67. Ultimately, it can be said that the dimensions of electronic service quality perceived from electronic banking according to the strength of relationship with customer satisfaction are: physicality, reliability, responsiveness, guarantee and empathy. Conclusion The present study was conducted with the aim of investigating the perceived quality of electronic banking services and its relationship with the satisfaction of customers of Tejarat Bank of Mazandaran province. The results of this research are consistent with the findings of Veloso et al. (2020), Khodadad Hosseini et al. (2019), Hooshmandi et al, (2020), and Seyed Alipour (2018); as long as bank transactions are highly secure, customers trust the bank more easily and this will make them satisfied with using the services of this bank (Shared, 2019). At the same time, when the privacy of the customers is well protected in the bank and the customers are sure that the bank will not misuse their personal information, the customers will communicate better with the bank and their satisfaction levels will increase subsequently (Akhtarian, 2019). ). The level of security of using banking services is high and customers will use the services of this bank better and more often. On the other hand, the bank provides clear explanations of the security of its customers' information (Egala et al, 2021). According to the present research, it is suggested that the loyal customers of the bank who have significant and large financial transactions should be identified and while rewarding them, these activities should be publicized in the media in order to encourage customers to commit more to the bank. Bank managers should make a continuous effort to improve the personality and image of the bank's brand name by using various measures such as positive social activities for the benefit of the society. One of the ways to improve customer satisfaction can be mentioned giving importance to customer complaints. Most of the customers do not bother to complain and sometimes even the inappropriate behavior and threat of the employee does not allow them to protest and they continue on their way. Therefore, the bank should make plans and measures to find the cause of dissatisfaction and also to solve the identified problems.  

Abstract Abstract The main purpose of the current study is to investigate the impact of green transformational leadership on green behavior with the mediating role of green organizational culture and environmental concerns of employees in industrial units of Shahrekord. This study is applicable in terms of purpose, and descriptive-survey in terms of data collection. Green transformational leadership was measured using the six-item scale developed by Singh (2020), environmental concern was measured using the five-item scale developed by Frang and Martens (2006), green behavior was measured using the sixteen-item scale developed by Hassanpour (2020), and also green organizational culture was measured using the nineteen-item scale developed by Stanstie et al (2021). The statistical population of this study was 510 employees, among which a sample including 219 employees in industrial units of Shahrekord was selected by Morgan table, and the questionnaires were distributed among them by simple random sampling. SPSS and Smart PLS softwares were used to analyze the data as well as hypotheses testing. The results showed that green transformational leadership has a positive effect on green behavior with the mediating role of green organizational culture. The results also indicated that green transformational leadership had a positive effect on green behavior with the mediating role of environmental concerns. Extended Abstract Introduction The first way to have a sustainable environment is to identify the factors that threaten it and take action to reduce the impact of these factors. Therefore, the environment is currently considered a global issue for everyone, including organizations (Adriana et al, 2020), so that stopping destruction and efforts to increase the quality of the environment are among the challenges considered as the front line of organizations. Recently, the green behavior of employees at the workplace has been in the focus of organizational researchers because the evidence indicates that the individual behavior of employees can play an important role in the environmental performance of the organization and improve it. Behaviors that strengthen or weaken environmental sustainability by employees, which occur voluntarily or involuntarily and are also measurable, are called green employee behavior (Xiao et al, 2020). Past studies show that when leaders implement green transformational leadership, they positively affect corporate environmental responsibility and green behavior. Green transformational leadership is a style of leadership that inspires its followers to achieve environmental goals and motivates them to perform and behave green beyond expectations. One of the categories that seems to be able to facilitate the effect of green transformational leadership on the green behaviors of employees is the attitude of employees. Attitude is defined as a person's emotional tendency when he evaluates something positively or negatively (Farhadinejad et al, 2019). According to the mentioned materials, the main problem of the research is whether green transformational leadership has a positive and significant effect on green behavior with the mediating role of green organizational culture and environmental concerns in the industrial units of Shahrekord city. Theoretical Framework Green transformational leadership, theory-based evidence and experience-based evidence indicate that personal and situational factors are among the factors that can influence the tendency of employees to have environmentally friendly behavior at work. In this regard, researchers name an important factor in the formation of green behavior at work under the title of transformational leadership (Hadi & Rasool, 2017). When employees go beyond the goals, in order to minimize the positive impact of organizational activities on the environment (Raskooi, 2019), in fact, it is better to say, green management refers to the integrity of the organization's behavior; and the environmental awareness of green management demands that a company adopt tangible and integrated operations to prevent the pollution created in the organization's activity process (Mazarezadeh et al. 2015). Considering serious environmental problems, such as pollution and resource depletion and increasing polluting gases, companies should change their traditional business model to a sustainable model (Takaudo et al, 2019). However, few companies have the ability to deal with environmental issues using their limited resources (Zhang et al, 2019). The behavior that positively affects the environment is called green behavior or environmentally friendly behavior (Iqbal et al, 2018). In fact, behaviors that contribute to the sustainability of the environment indicate green behavior, such as saving resources, transforming and turning waste into valuable items, and protecting the environment (Jian et al, 2020). Singh et al, (2020) in a study investigated the effect of green innovation on organizational performance through the mediation of green transformation leadership and green human resource management. The findings showed that the actions of green human resources management have a positive and significant effect on the green innovation leadership and then on the environmental performance of organizations. Lee (2020) investigated the effect of green human resource management on environmentally friendly behavior of hotel employees and environmental performance in a study. The findings showed that paying attention to green human resource management measures increases the organizational commitment of employees, behavior compatible with their environment, and sustainable performance. Methodology The current research is an applicable research in terms of the goal, and a descriptive-survey research in terms of the method used. The statistical population of this research is 510 employees of the industrial units of Shahrekord city, 219 people were selected as a sample using Morgan's table, and the questionnaire was distributed among them using simple random sampling. The questionnaire of Kumar Singh, (2020) for the green transformational leadership variable, and the questionnaire of Frang, & Martens (2006) for the environmental concern variable, and the questionnaire of Hassanpour (2020) for the green behavior variable, and the questionnaire of Stanstie et al. (2021) for the green organizational culture variable were used to collect related data. Discussion and Results In order to investigate research hypotheses and analyze data, PLS software was used. The results showed that the significance level for the effect of green transformational leadership on green organizational culture is less than 0.05 (p≤/05); it can be said that green transformational leadership has a significant impact on green organizational culture. Considering that the coefficient of influence of green transformational leadership on green organizational culture is positive and equal to 0.735, it is concluded that green transformational leadership has a positive effect on green organizational culture. The value of the significance level for the effect of green organizational culture on green behavior, which is less than 0.05 (p≤/05), can be said that green organizational culture has a significant effect on green behavior. Considering that the coefficient of influence of green organizational culture on green behavior is positive and equal to 0.496, it is concluded that green organizational culture has a positive effect on green behavior. The significance level value for the effect of green transformational leadership on environmental concerns, which is less than 0.05 (p≤/05), can be said that green transformational leadership has a significant effect on environmental concerns. Considering that the coefficient of influence of green transformational leadership on environmental concerns is positive and equal to 0.804, it is concluded that green transformational leadership has a positive effect on environmental concerns. The value of the significance level for the effect of environmental concerns on green behavior, which is less than 0.05 (p≤/05), can be said that environmental concerns have a significant effect on green behavior. Considering that the coefficient of influence of environmental concerns on green behavior is positive and equal to 0.377, it is concluded that environmental concerns have a positive effect on green behavior. Considering that all 4 sub-hypotheses were accepted, as a result, the main hypothesis is also accepted and green transformational leadership has a significant effect on green behavior with the mediating role of green organizational culture and environmental concerns. Conclusion The current research was conducted with the aim of the effect of green transformational leadership on green behavior with the mediating role of green organizational culture and environmental concerns. The results of this research are consistent with the results of Kumar Singh et al, (2019) and Goldberg et al, (2018); environmental challenges put considerable pressure on organizations to behave more environmentally sustainable. A large number of organizations have started to adopt green policies and methods to increase economic benefits and better environmental performance (Ardito & Dangelico, 2018). Nevertheless, the environmental performance of organizations not only depends on strict laws and regulations, but it also requires employees' positive responses to environmental concerns with employees' environmental behaviors (Kim et al, 2017). The success of a company's environmental management depends on the employees' environmental behavior, because their behavior improves the company's environmental performance as a whole (Lu et al, 2017). The environmental behaviors of employees contribute to the optional actions of employees in the environmental sustainability of the organization and the employer, but are not under the control of any policy or formal environmental management system. Environmental behaviors include recycling and reuse, finding sustainable ways of working, developing and applying ideas to reduce the company's negative environmental effects, developing green processes and products, and questioning harmful practices. According to the results of the research, it is suggested that in order to develop a green transformational leadership style, organizations can formulate regulations that encourage managers to display a green leadership style (such as designing special reward programs). In the government domain, policy makers should try to adopt policies in the framework of which the managers of the organizations will be trained in green leadership style and in this way influence the green attitude and behavior of the employees. Organizations may conduct environment-related training to empower employees to achieve environmental goals. Organizations should conduct environmental audits to assess whether suppliers' practices are consistent with the companies' environmental goals or not.