Journal of value creating in Business Management

Abstract The aim of the research was to investigate the effect of autobiographical memory on tourists' travel intentions, the role of matching the destination with desires, satisfaction and attachment to destination. This research, in terms of practical purpose and in terms of data collection, is descriptive-survey and causal. The statistical population of the research includes tourists who have traveled to Mashhad city more than once, according to the statistical population, 384 people were randomly selected as a statistical sample according to Morgan's table. The required data were collected using a standard questionnaire and Cronbach's alpha coefficient was used to measure the validity of the instrument from face validity and construct validity and to measure the reliability of the instrument, the value of which was estimated at 0.905. SPSS and Smart PLS software were used for data analysis.Based on the results, it is suggested to the tourism planners to consider the autobiographical memory in order to increase the travel intention of the tourists and according to its dimensions, try to create more attachment in the tourists in order to increase the possibility of the travel intention from the tourist destination.
Extended Abstract
Introduction
Tourism is one of the most important economic sectors that play an important role in the development of a country (Khuong & Phuong, 2017). In the current period, due to the increasing needs of communities in order to develop a sustainable industry, the field of tourism is trying to find ways to create trips based on green experience in the face of the mass tourism method with negative effects (Pouring et al, 2022; Gunter et al., 2016). Achieving a worthy position among the world's tourism destinations and realizing Iran's power in the field of tourism industry requires the use of new ways to acquire and retain current customers, and in the next step, attract new market segments and develop their number in order to develop tourism in our country. (Mohammadi et al, 2022). Therefore, it is necessary to have a special opinion on the tourism industry and recognize and strengthen the indicators that affect its success. Creating and strengthening the brand for tourism destinations is essential for long-term success. Therefore, the thinkers and marketing managers of tourism areas should try to improve their share of the profits and other advantages of this growing global industry by creating a brand for tourism and strengthening it (Philips, 2013). Travel intention can be defined as a mental possibility if the customer during which will take certain actions in order to receive tourism services or not. These travel intentions by potential customers are their perceived likelihood to visit the destination in a specific time period (Hennessey et al, 2016). In general, studies show that autobiographical memory can play a role in shaping consumer behavior and decisions. By evoking memories or targeting specific product categories, marketers may be able to influence consumers' judgment processes and increase purchase intentions (Yin et al, 2017: Stocchi et al, 2021). Since marketers in the field of tourism seek to identify the factors that increase the probability of travel intention for tourism destinations as one of the most important positive outcomes of improving the brand value of the tourism destination, it is necessary to address the factors that increase the intention to travel from the tourism destination.
Based on this, the upcoming research seeks to find the answer to the question that: does the autobiographical memory have an effect on the intention of tourists to travel to Mashhad? Does attachment to the destination play a mediating role? What is the role of matching the destination with the tourist's desires and his satisfaction?
Literature:
Zhao et al., (2022) have conducted a research titled Reviving the Old Dream: Autobiographical Memory of Rural Tourism in Behavioral Intention. This research was carried out by available sampling method and by distributing 301 questionnaires among Chinese tourists. The results showed that two dimensions of tourists' autobiographical memory (memory practice and memory effect) influence tourists' intention to revisit and recommend. Attachment to a place plays a mediating role in the autobiographical memory of tourists, the intention to revisit and the intention to recommend.
 Stocchi et al., (2021) have conducted a study titled the effect of autobiographical memory on brand recovery and purchase intention. This research was conducted by systematic random sampling method and by distributing 384 questionnaires among consumers of memorable brands. Experimental results obtained in three online experiments show that product category knowledge accessible in the consumer's memory has a greater impact on brand recall and purchase intention than direct recall of specific autobiographical memories represented by the product category. Perceived importance of choice moderates this effect, which is primarily related to purchase intention. Specifically, consistent with previous research on confusion, product category knowledge reduces purchase intention, especially for highly familiar (or prototype) brands.
Research Methodology
The current research is applicable in terms of purpose, and survey-analytical and causal type in terms of implementation method. The statistical population of this research is tourists who have traveled to Mashhad and their trip has been at least more than once. According to the statistical population of the study, the size of the population is assumed to be unlimited, and according to Morgan's table, 384 people were randomly selected as a statistical sample. Autobiographical memory questionnaire (Grayson & Shulman, 2000; Ely & Mercurio, 2011), destination brand attachment questionnaire (Yuksel et al, 2010), travel intention questionnaire (Jun et al, 2014), the questionnaire of matching the destination with the desires and satisfaction of tourists (Yin et al, 2017): containing 17 questions, was used to collect research data. To check the validity, content validity and the approval of professors and experts and construct validity was checked using factor loadings, and the reliability of the present questionnaire was used using the alpha coefficient and composite reliability, the results of which are reported in Table 1. Descriptive and inferential statistics and SPSS and Smart PLS3 software have been used to analyze research data and test hypotheses.
Research Findings
In order to investigate the hypothesis of the research, the modeling of structural equations, the method of structural equation modeling with the help of spss software was used to test the hypotheses from inferential statistics. Then pls software was used to test the hypotheses or conceptual model of the research. According to the first hypothesis, autobiographical memory has a significant effect on travel intention. The results of the analysis show a positive path coefficient (0.359) and a t-statistic or significance (4.677). The findings of the second hypothesis showed that, in general, the matching of the destination with the tourists' desires has a positive and significant effect on the travel intention. The results of the analysis show a positive path coefficient (0.326) and a t-statistic or significance (3.181). According to the second hypothesis, it can be said that the tourists who found more concordance between the personality of the tourist destination and their desires, showed more desire to remember the memories of the tourist destination. Based on the third hypothesis, the research findings showed that autobiographical memory has a significant effect on his attachment to the destination. The analysis results show a positive path coefficient (0.677) and a t-statistic or significance (25.311). According to the fourth hypothesis, attachment to the tourist destination has a significant effect on the intention to travel. The results of the analysis show a positive path coefficient (0.230) and a t-statistic or significance (2.477). According to the fifth hypothesis, tourists' satisfaction with the tourist destination has a positive and significant effect on the autobiographical memory. The results of the analysis show a positive path coefficient (0.684) and a t-statistic or significance (26.872). According to the sixth hypothesis, the tourist's satisfaction with the destination has a significant effect on his intention to travel to the tourist destination. The results of the analysis show a positive path coefficient (0.649) and a t-statistic or significance (8.859). According to the seventh hypothesis, autobiographical memory has a positive and significant effect on travel intention through the mediating role of attachment to the tourist destination. The results of the analysis show a positive path coefficient (0.155) and a t-statistic or significance (3.50).
Conclusion
The present study was conducted with the aim of investigating and analyzing the effect of autobiographical memory on travel intention, as well as investigating the role of attachment to the destination, compatibility of the destination with the tourist's desires and satisfaction. The results of this research are consistent with the findings of Veansa et al, (2013), Yin et al, (2017), Prayag & Ryan (2011), Yuksel et al, (2010), Vlachos & Vrechopoulos (2012), Zhang et al, (2018), Kim et al, (2013), Mendes et al, (2010), Jang & Feng (2007), Ekinci & Hosany (2006), and Murphy (2007). Studies from theoretical bases and backgrounds have shown the effect of this type of memory on purchase intention, as well as repurchase intention and customer loyalty; therefore, in this research, the travel intention of tourists was based on whether this memory can have an effect on the travel intention of tourists. Also, the effect of matching the destination with the tourist's desires and his motivation to travel was investigated and analyzed that the more a tourist travels with an inner motivation consistent with the tourist destination, the more his travel intention is affected. Finally, the effect of attachment to the tourist destination and tourist satisfaction on his travel intention was analyzed, which ultimately had a positive effect.

Abstract Abstract Geomarketing is a new interdisciplinary knowledge that has been increasingly used with the development of technology and tools for collecting location data, especially in organizations developed in the geographical area. In fact, GeoMarketing should be considered as a kind of engineering of the neglected element of location in minimizing the uncertainties of marketing policies, so that it has the ability to challenge the traditional models of developing marketing strategies. GeoMarketing should be considered as a scientific and operational strategy in measuring the spatial acceptability of policy feedback before adopting them on the basis of smart maps. The purpose of this article is to examine more closely the capabilities of the development of the Place element on the basis of the GeoMarketing strategy in relation to each elements of marketing mix (price, product and promotion). which by providing a new definition of this topic along with the basic explanation, Implementation steps of Tehran's standard geomarketing project to guide the policies of a business..
In this article, by collecting information and processing them in 7 business components, in relation to the extraction of neglected potentials in the development of the branches of a clothing brand, by implementing multi-criteria decision analysis and the weighted average result of collecting the opinions of 11 experts in the field of clothing on the software platform ArcGIS was implemented. In the end, the three areas of Artesh Boulevard, Abshenasan and Shohada Square were identified as areas of potential with pedestrians and left for interpretation. It is obvious that this new topic is in the early stages of its maturity and it is suggested to discover its practical capabilities in other business topics. Extended Abstract Introduction Geomarketing was first proposed as a new marketing method in 1990, and research-oriented articles mention the advantages of including geographic information in marketing methods (Shweta & Rohit, 2023). This method was used over time with the development of technologies related to location calculation, such as the Global Positioning System (GPS), even for the banking industry and the development of urban tourism (Sabet et al., 2021). In general, geomarketing is the set of activities in which location information is used to improve the accuracy and efficiency of marketing programs. It is worth noting that this information are extracted from various sources such as GPS; field observations; aerial and satellite images; digital maps; local data; etc. (Shweta & Rohit, 2023). Choosing optimal locations in a store development program is one of the main conditions for the success rate of a store. The problem that was tried to be answered in this research with a scientific and operational solution by the basic implementation of the geomarketing strategy in the branch development program of one of the clothing brands in Tehran. In line with the basic explanation of geomarketing services, the superiority of the element of place for each and every elements of the marketing mix has been elaborated; and then the implementation steps of a geomarketing project were presented in order to find the most productive locations in a store branch development program in Tehran's clothing field. For this purpose, by considering 6 main components in the optimal location selection of store locations in the clothing field, in relation to the collection of spatial data and their processing, a multi-criteria decision-making model was implemented. Then, the processed components were weighted based on the opinion of active experts in this field, and the most potential locations were extracted in the developed model. Research literature The main goal in the new geomarketing strategy is to scientifically consider the neglected element of location in business decisions. Philip Kotler, the father of modern marketing science, was the first to codify the marketing mix concept as it is today under the title of 4P (Perreault & McCarthy 2002); and 7P, 15P, and 44P models were also developed later. Meanwhile, the combination of four elements including location, promotion, price, and product is the main reference of researchers in this field such as Singh (2012). Understanding that every customer is located in a geographical point of the earth having the nature of location is the main key in defining and explaining geomarketing services in each and every elements of marketing mix. In fact, geomarketing should be called the engineering science of location, the result of the intersection of marketing science and geographic information science (GIS). It is obvious that explaining the concept of geomarketing requires examining the services and capabilities that can be provided in each and every marketing mix elements (García et al., 2022). In the following, considering the research articles of Ramadan et al., (2017); Farmanesh et al., (2017); Cliquet & Baray (2020); and Baray & Pelé (2020) to derive a standard mechanism in how to define, collect and process business indicators in a geomarketing project was discussed with a case study on the optimal location of new branches of a clothing brand in Tehran, considering 6 components including household density; financial ability; foot traffic; away from competitors; micro business density; and the accesses were investigated. Research methodology The present research was carried out by implementing the practical steps of geomarketing with the sample of Tehran. After defining the project and assessing the need, determining the information layers determined in the previous stage and taking action to collect and update of the available data was performed by using different tools from different sources. In the preparation phase, the spatial data that was collected from different sources in the previous phase; sometimes in different formats, was integrated; and after cleaning, necessary measures were taken to prepare them in order to implement advanced spatial analysis, which is known as data cleaning and GeoData preparing. GIS Ready, GeoData Referencing, and GeoDatabase Implementation can be mentioned among the measures taken in this stage. In the processing phase, the raw data collected and prepared with the processes required by a project and explained and defined in the analysis phase of the need and definition of the project are upgraded to the maturity level of information. Thermal maps or heatmaps are among the most widely used outputs at this level, which are referred to under the Spatial Analyst analysis collection in the user space of spatial data science software (DANIELE, 2019). In the conducted research, a number of outputs derived from the above analysis on the data collected in Tehran city were mentioned. The household density component taken from the latest census of the Statistics Center, Financial ability component derived from the average rental price of the neighborhoods of Tehran, foot traffic component derived from the implementation of proximity analysis on the data of commercial centers and shopping centers in Tehran, and the distance component from competitors through the collection of the location of more than 1000 store locations of garment area in Tehran city from Google Map data, micro business density component based on more than 36,000 micro businesses registered in Google Map and accesses including the integration of parameters of main roads with maximum impact, secondary roads at the second level of importance, taxi stations, buses, subway and parking lots at the third level of importance, were collected with weights of 40, 35 and 25, respectively. In order to process the six data mentioned in the extraction of high-yield points in the aforementioned store development planning, a specific placement model based on the multi-criteria decision-making algorithm or MCDM was developed based on the Raster Calculator analysis of the Spatial Analyst analysis package in the ArcGIS software space with the obtained weights. In the special integrated model developed in the processing of components in order to implement multi-criteria decision analysis, the blue circles represent the variables (six components and their subsets), and the yellow rectangles represent the processing steps in the data processing, which is implemented in the last part of the decision analysis. Research findings The results of the weights assigned to each of the 6 components acquired from the average expert opinion of 11 people active in the field of clothing were presented in a table. Also, the results of the output in the integrated model indicate the existence of three areas full of neglected potential in the field of clothing in Tehran, including the first area (Artesh Blvd.) between Sohanak and Oshan Boulevard; the second area (Abshenasan highway) between Ashrafi Esfahani and Bakeri highways; and the third area (Shohada Square to Imam Hossein Square). All the above three cases were located in the commercial centers of Tehran city, while in the field surveys, the accumulation of the presence of medium and large shopping centers including Parnian Center, Mahtab, Nakhl, Morvarid and Shemiran Center was only within the determined potential range of the first range. The occurrence of the same issue in the second area, including Qaim, Maryam, Ghadir shopping centers, as well as Goldis, Bahar and Zomorrod shopping centers in the third area shows the high potentials of the clothing field in the proposed areas. Conclusion Managers of any business always make strategic decisions to determine the survival and success of that business. Ignoring each of the different success parameters makes decisions' success faced with challenge. Decision-making algorithms and analyzes in GIS not only consider all the influential parameters in the form of information layers, but also determine and define the impact of each one by the ability to weight each one (Tu Le et al., 2023). In practice, at this level, the intra-organizational, peripheral, and extra-organizational information layers that were prepared and processed in the previous stages were modeled in different scenarios and weight combinations using advanced spatial data science analyzes so that the feedback measurement and spatial acceptability measurement of decisions and policies makes it possible on the basis of the map. In this strategy, it is important to minimize uncertainties by optimally allocating resources to the most productive points in the geography of the market. The uniqueness of geomarketing evolves by integrating functions and spatial analysis in order to solve problems related to the development of local, regional and extra-regional markets with different social, economic and political approaches as the driving force of modern marketing knowledge (Tkhorikov et al., 2020). Marketing mix elements are one of the main topics that are always cited and evaluated in the formulation of marketing strategies (Thabit & Manaf 2018). Location is one of these pillars that, due to the development of information infrastructure and software based on GIS knowledge, is able to provide unique capabilities along with the development of businesses and brands in global markets (Matheus et al., 2020). The authors of the article believe that the absence or lack of standard location data has made it difficult to refer to the achievements and outputs of geomarketing in practice. In this article, by explaining a comprehensive definition, it was tried to investigate the geomarketing solutions that can be presented in each of the elements of the marketing mix, and its applications were introduced by determining the implementation steps with reference to Tehran's business data. It is suggested that case studies on the implementation of the services of this strategy to be implemented in other business areas such as restaurants, banking industry and broadcasting industry by the researchers of this field, and geomarketing services investigated specifically for each of the elements of the marketing mix based on real business data.  

Abstract The purpose of this research is to identify the financial benefits and costs of sustainable supply chain under conditions of uncertainty in manufacturing companies admitted to the Tehran Stock Exchange. In terms of practical purpose, in terms of exploratory nature, and in terms of data collection method, this research was conducted qualitatively and with meta-composite method. The statistical community was formed in the metacomposite approach, including the articles available in Emerald, ProQuest, Absco, Science Direct, Springer, Scopus, IranDoc, Iran Mag databases. In the qualitative part, through library studies and with a metacombination approach, the financial benefits and expenses of the sustainable supply chain were extracted and categorized under conditions of uncertainty, and the initial model was proposed. Concepts of order process management process capability, customer relationship management process capability, demand management process capability, capacity and resource management process capability, time to market, buyer credit, electronic platforms, supply chain coordination and collaboration to improve service performance, synchronization Financial decisions, innovative information sharing related to finance, supplier relationship management process capability, service performance management process capability, supply chain companies' partial interaction were named and classified in the category of "sustainable supply chain financial benefits". Concepts of 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 The estimates and their basis were named and classified under the category of "Sustainable Supply Chain Financial Expenditure". Extended Abstract Introduction Changes in the field of industry are happening on a wider level and at a faster pace than in the past. This trend, along with issues such as globalization, rising customer expectations, and strict environmental and social laws governing industrial and economic activities, has increased the level of competition in the market for providing services and products and the issue of sustainability in the supply chain (Sheikh Sajadieh & Bahmani Tabrizi, 2020). As a result of increasing society's knowledge about the sustainability of government policies and increasing society's awareness, sustainability performance is increasingly becoming an important organizational strategy. One of the approaches to improve organizational performance is through supply chain sustainability. This approach affects the company's competitiveness and supply chain performance (Govindan et al, 2016). Today, uncertainty is one of the major problems and challenges in supply chain management, and one of the reasons for its emergence is the lack of definitive and accurate information, as well as the dynamics and complexity of supply chain components. Uncertainty can be defined as the difference between the amount of information required to perform a task and the amount of information that is actually available. In supply chain planning decision processes, uncertainty is an important factor that can affect the efficiency and effectiveness of supply chains (Hasanpur et al, 2021). Therefore, the researcher asked the main question: what are the financial benefits and expenses of the sustainable supply chain in the conditions of uncertainty in manufacturing companies admitted to the Tehran Stock Exchange? Theoretical framework Supply chain Supply chain is defined as "a set of functional activities (transportation, inventory control, etc.) that are repeated many times along the flow channel, by which raw materials are transformed into finished products and value, and arrive into the hands of the consumer". Since today's globalization has opened new markets and intensified competition, organizations have been able to reduce production costs by developing more complex supply chains to compete in the global market (Kamalahmad & Mrllat-Parast, 2016). Sustainable supply chain management Sustainable supply chain management provides economic, social and environmental requirements in the flow of materials and services between suppliers and customers. The structure of sustainable supply chain management is considered as a prerequisite for sustainable success, and the design of that structure provides a competitive advantage for companies. There are several reasons why organizations should integrate environmental and social goals in the supply chain (Msgaard et al, 2013). Vidal et al, (2022) investigated the pressure of supply chain stakeholders to adopt sustainable supply chain practices: examining the role of entrepreneurial and sustainability orientations. The results showed that both entrepreneurial orientation and sustainability orientation simultaneously act as moderators of the effect of supply chain stakeholder pressure on the adoption of socially and environmentally sustainable supply chain management practices. However, entrepreneurial orientation only attracts companies so far in adopting supply chain management practices. When a strong sustainability orientation is in effect, higher practice acceptance occurs but the effect of stakeholder pressure is weakened. Stephens et al, (2022) investigated the relationship between supply chain disruption orientation and supply chain flexibility and market performance with the stimulus-organism-response model. The results showed that organizational culture plays an important role in the development of supply chain flexibility in the midst of supply chain dynamics. Market performance is also developed, but only through supply chain flexibility. A supply chain disruption orientation alone does not improve market performance. The mediating effects highlight the importance of a supply chain disruption orientation; a strategic orientation that enhances an organization's ability to develop supply chain flexibility. Research methodology This research is applicable in terms of purpose, qualitative in terms of data collection, and exploratory in terms of nature, and meta-composite research in terms of research implementation method. The statistical population of the research was selected from five databases in English, including Scopus, Emerald, Science Direct, Springer, and ProQuest; and two databases in Farsi, including the National Journals Database and the Academic Jihad Scientific Information Database, which contain a large number of sustainable supply chain journals. The analysis method is content analysis. Research findings In the meta-composite method, first the introduced databases were searched using key words and terms, and all the articles were collected in a spreadsheet file based on the relationship of the article title with them. The analysis method is content analysis. 30 articles, 210 codes, and 24 concepts were extracted from the selected articles. The results showed 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, supply chain interdepartmental interaction as sustainable supply chain benefits under uncertainty and inventory financing, product innovation, reverse factoring, incentive alignment of cash flow, 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 sustainable supply chain costs in conditions Uncertainties were identified. Conclusion The aim of the current research is to identify the financial benefits and expenses of the sustainable supply chain under conditions of uncertainty in manufacturing companies admitted to the Tehran Stock Exchange. The results of this research are in agreement with the results of Stephens et al, (2022), Negri et al, (2021), Dwivedi et al, (2021), Scaramuzzi et al, (2020), Liu et al, (2019), Zarei et al, (2022), Hassanpour et al, (2021), Vidal et al, (2022), Wagner, (2021), and Ding et al, (2017). Vidal et al, (2022) confirmed that supply chain performance can be improved by facilitating longer payment terms for buyers and better access to financing for suppliers. However, the adoption of sustainable financing may be questionable due to conflicts between stakeholders. According to the obtained results, the following suggestions were presented: - According to the component of changes in estimates and their basis, which is considered the most important component, companies should consider changes in political, cultural, consumer behavior, economic and other issues. - Smart transportation systems and new technologies should be used for faster and cheaper delivery. Also, the use of these types of systems can help greening the chain. - In order to satisfy the customers and increase the quality of the products, the active companies in the industries should use the ideas of the customers in the development of new products and ask their opinions about the products and their changes.

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

Abstract The purpose of this research is to present a qualitative model of the use of social media influencers in the behavior of consumers in the luxury cosmetics industry. According to its purpose, the research method is practical, and in terms of implementation, it is qualitative, based on the foundation's data method. The statistical population of the research includes 15 managers of advertising companies with at least 5 years of work experience, managers of online stores in social media and university professors in the field of marketing management who had research. The sample size was conducted with the logic of theoretical sampling and judgmental method and through semi-structured interviews of experts in the field of advertising, and the interviews continued until reaching theoretical saturation. A semi-structured interview was used to collect information. MAXQDA software was used to code the data. The results showed that social media marketing had a total of 11 factors and 93 components extracted and identified. Identified factors include: causal conditions (changes in the way of marketing, technological changes, people's biological changes), central phenomenon (the process of using social media influencers), background and background factors (characteristics of social media influencers, brands), intervening factor (government factors, social insight from social media), strategic factor (using different marketing strategies, measuring influencers' advertising success), consequence (advertising effectiveness). Extended Abstract Introduction Recently, social media channels that have visual content, simple search and quick response have become increasingly popular (Masuda et al, 2022). The amount of time people spend on social media channels has also increased significantly (Arora et al, 2019). The reduction of advertisements in traditional media has led to the growth of social media strategies such as marketing with influential people (Bhaumik & Meng, 2022). In fact, the goal of marketing through influential people is to find a suitable person who can be a good ambassador for introducing the brand and his audience will become potential customers of the respective brand (Kim & Kim, 2022). Influential marketing is a type of marketing in which direct communication is not established with the audience and messages are not sent directly to the audience (Zedan & Salem, 2016). Instead, companies choose the key people of the audience community and convey their messages to the audience through them (Zhang & Huang, 2022). Marketing through influential people can also market diverse products and services, which affects the credibility gained over time (Farivar & Wang, 2022). Luxury goods are part of a new social protocol in which one's identity and self-esteem are determined by visible brands (Cho et al, 2022). Luxury is defined as the highest level of authentic brands including several physical and psychological values. The fundamental motives for acquiring luxury brands are related to interpersonal aspects as well as hedonic factors (Wiedmann, Hennigs & Siebels, 2009). Competition in luxury brands is increasing day by day in the current market (Botonaki et al, 2016). In this competitive scene, luxury brands must understand the attitudes and values ​​of their customers in order to survive, because customers are looking for values ​​beyond ordinary products when consuming luxury goods (Lou et al, 2022). Based on this, the current research is looking for an answer to this question: What is the qualitative pattern of using social media influencers in the behavior of consumers in the luxury cosmetics industry? Theoretical framework Social media These days, when we talk about social media on the Internet, we are actually talking about a virtual and intangible type of human communication network (Nekmahmud et al, 2022). Social media has attracted billions of active users and accumulated masses of users that are increasing exponentially (Gutierrez et al, 2023). Online social media sites usually include a set of user accounts where registered members can post information that they want to share with others (Khodayari et al, 2021). Users are generally involved with two concepts of creating new content or content created by others (Chegini, 2021). Advertising through influencers Today, based on the attraction marketing methodology, what is important for marketing managers is to convert the visitor into a customer, then into a loyal customer, and finally into a promoter (Sajadi et al, 2015). To achieve this goal, various techniques are used, of which marketing through influential people or influencer marketing is one of them (Shekarchi & Valikhani, 2021). In fact, influence marketing is a branch of marketing that focuses on the potential of influential and famous people to direct the brand message to a larger market (Chan et al, 2023). Ren et al, (2023) investigated the effectiveness of endorsement by different social media influencers: the moderating effect of brand competence and warmth. The researchers' findings show that endorsements from influencers who take on an entertaining role attract more engagement (in terms of views, likes, and comments) than endorsements from influencers who are informative. Yeik et al, (2022) have conducted a study under the title of effective social media marketing: the moderating role of materialism. The results show that the trustworthiness and expertise of social media influencers are important predictors for the purchase intention of followers. Furthermore, the moderating effect of materialism on the relationship between attractiveness and purchase intention is significant. It is noteworthy that the effect of attractiveness on purchase intention is greater when materialism is high.   Research methodology According to its purpose, the research method is applicable, and qualitative in terms of implementation, with an exploratory nature. The data theory of the foundation was used in this research. The statistical population of the research consists of 20 specialists, experts and knowledgeables in the field of social media marketing, and university professors; and sampling was done using the logic of theoretical sampling and judgmental method, with a total of 15 people were interviewed, and theoretical saturation was achieved from the 14th interview onwards. Research findings The research data were analyzed in three main stages: open coding, central coding and selective coding. MAXQDA software was used for analysis. The results showed that social media marketing had a total of 11 factors and 93 components; extracted and identified. Identified factors include: causal conditions (changes in the way of marketing, technological changes, people's biological changes), central phenomenon (the process of using social media influencers), underlying and background factors (characteristics of social media influencers, brand characteristics), the intervening factor (government factors, social insight from social media), the strategic factor (use of different marketing strategies, measuring the success of influencers' advertisements), the consequence (advertising effectiveness). Conclusion The purpose of this research is to present a qualitative model of the use of social media influencers in the behavior of consumers in the luxury cosmetics industry. The results of this research are consistent with the results of Shekarchi & Valikhani (2021), Naghash et al, (2021), Kim & Kim (2022), Tahirah et al, (2020), Venus et al, (2019), Arora et al, (2019) Shoja et al, (2022), Khodayari et al, (2021), Arora et al, (2019). The model strategies of using social media influencers in the behavior of consumers of the luxury cosmetics industry include the use of different marketing strategies and measuring the success of influencers' advertisements. Businesses without a proper strategy for marketing through social media may publish posts on social media without a specific goal and just to complete the assignment, without knowing what goals they are pursuing or who the target audience is. With this method, no results will be obtained from social media marketing. For this reason, they must determine a specific strategy for the progress of the work. Social media is always evolving with the emergence of new platforms and the addition of different features to the platforms. Marketing in social media, like any profession, expertise or strategy, has its own advantages that make people who are looking to create or develop their business enter this field. According to the results obtained from the research, it is suggested: 1) Increasing the skills of managers and employees of the brand marketing unit, increasing the experience and knowledge of managers and employees of the marketing unit, paying attention to the policy, and type of management of brand managers. 2) Production of products in line with customer interests. 3) Polite treatment of influencers in social media, use of correct words and observance of social etiquette in providing valuable content for customers. 4) Serious attention of Influencers to the originality of the content and non-copying and imitating the content created by others, as well as transparency and non-hiddenness during advertising.

Abstract in the current era, the increasing process of environmental degradation has become a crisis which increases day by day deterioration and its impact. although, sustainable economic development is a common responsibility between the organization, government and consumers, but organizations can play a dynamic role in reducing environmental degradation .in the other hand, managers have an important role in reducing the pollution and the governments tend to have environmental accountability .in this regard, the purpose of this study is to model the environmental accounting strategies and accountability of managers with data approach .in this regard, 11 interviews with experts in the field of environmental accounting and managers in the field of environmental accounting were conducted .interviews were continued until the theoretical saturation and then after primary coding in five categories of ali, outcomes, intervention, and background and action strategy were classified .it is hoped that the results of this study have taken a step toward environmental accounting and accountability. Extended Abstract Introduction Undoubtedly, in the competitive market of today's world and the emphasis on environmental protection, companies must pay more and more attention to environmental problems in order to maintain their position and achieve sustainability, which makes the strategic role of environmental accounting stand out. An environmentally friendly organization often relies on the management's accountability so that it ultimately causes organizations to gain a competitive advantage. These processes with the direction of environmental accountability at the global level require the participation of corporate people, which includes managers' accountability that a planning process can adapt the corporate strategy to environmental problems and lead to the use of environmental accounting (Ringle et al., 2015). The appropriate environmental management of an organization is in the evaluation of the environmental performance of that organization so that the results of the managers from the activities of the organization's products and services that interact with the surrounding environment can be understood. Of course, this goal can be achieved through managers, the desired results of those activities, products and services that have a clear effect on the environment, which can lead to managers' accountability. With the expansion of attention to the protection and improvement of the environment at the international level, the attention of all organizations has undeniably been directed to the harmful effects of the environment caused by its activities, products and services (Arman, 2020 & Muslimah). According to the stated contents, this study tries to answer the question: what is the pattern of environmental accounting strategies based on managers' accountability with the data-based approach? Theoretical Framework Environmental accounting Environmental accounting is based on integrating the environment as a source of capital and considering environmental costs as one of the acceptable costs in economic and computational processes. The purpose of environmental accounting is to provide information that can help managers for performance evaluation, decision making, control and reporting. Environmental accounting is based on economic and environmental concepts, and its application, considering not using market-based values, requires a change in culture (Afshari, 2021). Accountability of managers The requirement of democracy is to have an optimal accountability system, and government organizations are created by society and for society, and they must be accountable to them; the lack of accountability will cause distrust and the system of democracy and citizenship will have no meaning (Udeh & Ezejiofor, 2018). Accountability is the principle of any society that claims to be a democracy. For the time being, the government agencies are facing a kind of tension and duality that on one hand, they feel an obligation to their society and government organizations and must be responsible for their needs, and on the other hand, global requirements and International forces make them to apply ways and methods that are basically contrary to the wishes and needs of their citizens (Outtes et al, 2018). Agyemang et al, (2023) performed a research titled accounting and environmental performance. They showed a different conclusion between board characteristics and environmental accounting. In addition, the findings show that both environmental accounting and environmental performance index have a positive slope relationship with the profitability of mining companies. Our findings provide stakeholders with a detailed understanding and beneficial impact on how environmental accounting impacts ecological and financial performance in the mining industry. Namazi & Khorramdel Masule (2022) discussed the impact of green innovation and environmental management accounting on the company's financial, environmental and economic performance in their research. The findings of the research show that green product innovation has a significant impact on the company's financial, environmental and economic performance, either directly or through the mediating variable of environmental management accounting. Green product innovation has an impact on the environmental performance in the oil and gas, petrochemical, metal and food industries, as well as on the economic performance only in the metal industry. Research methodology According to its purpose, the research method is applicable, and in terms of its implementation, it is qualitative using the paradigmatic data-based theory research method, and in terms of its nature, it is a descriptive-survey type of research. The statistical population of the research includes 11 academic staff members in the field of environmental accounting and managers of government organizations that are proficient in this field, and need to have expertise qualities; in this research, in order to discover in-depth information in order to identify the indicators of the present components, a semi-structured interview was used. Sampling was done in the form of snowball and the interviews continued until reaching theoretical saturation. Research findings According to the purpose of the research, the coding method of Strauss and Corbin was used, and the information obtained from the interview with the target people was analyzed in the data-based theory in three stages of open, central and selective coding using the 2020 MAXQDA software. The results showed that the research model after the open, central and selective coding stage is paradigmatic in 5 dimensions of causal conditions, contextual conditions, strategies, intervening conditions, consequences; and including 10 components of regulatory and technical structures in the organization (laws and environmental regulations, organizational technologies), healthy human societies (public trust, building culture in society, healthy society), government laws (government incentives, government supervision, macro policies), reduction of environmental costs of products (control of product quality, reduction of production costs, optimal production, cost management), growing organizations (organizational growth, healthy organizational environment), training and awareness of managers and employees (training and awareness in the organization, lack of skills of employees), efficient organizations (organizational systems, efficiency of managers, optimal management, management ability), efficient accounting reports (developments of social reports, developments in accounting reports), stakeholder trust (performance evaluation, transparency, shareholder trust), business strategies (product quality, competitiveness, organizational sustainability).   Conclusion The current research was conducted with the aim of investigating the presentation of environmental accounting strategies model based on managers' accountability with the data-based approach. The results of this research are in agreement with the results of Agyemang et al, (2023), Namazi & Khorramdel Masule (2022), Talebniya et al, (2021), Yusuf et al, (2021), Yermolenko et al, (2020), and Maslo et al. al, (2019). Maslo et al, (2019) showed that the priority of stakeholders and their participation with each other positively affects the relationship between environmental and financial performance. Talebniya et al, (2021) showed that the optimal management of environmental costs causes a better implementation of the environmental management system and has important benefits for society and the success of the business unit. According to the results, the following suggestion was made: The key to the success of any organization is its managers and employees, so every organization needs capable, expert, knowledgeable and committed managers and employees to achieve this success. The presence of responsive managers allows organizations to have more committed employees. In this regard, it is suggested to the organizations to organize training courses for all employees so that while recognizing the threats and responding to them, they will be trained as a group, so that in this regard, we have more knowledgeable people in the organization. And it is also suggested that the accountants of organizations get to know the methods and techniques of environmental accounting by participating in group classes so that they can explain the necessity of using environmental accounting to other marketers; thus, not only managers, but also other employees should be familiar with and responsible for environmental issues.

Abstract The purpose of this research is to compile a model of digital marketing strategies in successful Iranian startups. According to its purpose, the research method is practical, and in terms of its implementation, it is mixed (qualitative-quantitative). The statistical population of the research in the qualitative part includes 13 academic and executive experts in the field of startups in the country, who were selected using the purposeful judgment method and the snowball method, and the statistical population in the quantitative part includes the marketing unit of active successful startups. There are 250 people in the country (5 companies) and marketing professors of 5 top universities in Tehran, and the statistical sample was 148 people, 180 distributed and 163 analytical questionnaires were selected using Morgan's table. A semi-structured interview and a researcher-made questionnaire taken from the qualitative section were used to collect information. In the qualitative part, the data theory method of the foundation was used, and the data obtained from the interviews were coded and analyzed in the three main stages of open coding, central coding, and selective coding, and in the quantitative part, the factor analysis of the indicators was done. The results of the qualitative part indicated that 241 primary codes, 46 central codes and 14 selective codes were identified and extracted. The results of the research showed that the causal conditions with 4 variables of network capability, use of artificial intelligence, marketing capability and customer knowledge have an effect on digital marketing strategies, and the results of confirmatory factor analysis showed that the fit indices of the model were confirmed. Extended Abstract Introduction With the growth of ECT technologies including artificial intelligence, GPS, Bluetooth, QR code and other mobile and Internet connected technologies, marketers can offer micro-experiences/activities/services at an ultra-local level and adjust their messaging to effectively target small consumer segments locally (Singh & Keating, 2018). In this regard, digital marketing activities including mobile marketing, search engine based marketing, institutional marketing, email marketing, social network based marketing, etc. have been proposed. (Dwivedi et al, 2020). On the other hand, social networks have also created new challenges and advantages. It is important for companies to act in the field of specialized social networks so that digital marketing is not used by inexperienced experts and companies are safe from adverse effects by paying special attention to aligning their organizational goals with digital marketing solutions (Aswani et al., 2019). Internet technology and the increase in the number of Internet startups have fundamentally affected the world economy. The Internet provides companies with the opportunity to offer their products and services internationally 24 hours a day (Kohler, 2016). Experience shows that in the future, all organizations must operate online in order to remain competitive. The cost of advertising and marketing products and services on the Internet is very low compared to advertising and distribution costs related to traditional methods. Small and medium businesses are an important part of the economy in all countries, but they are heavily influenced by rapid changes in the external environment, especially demographic and economic. These rapid changes affect the marketing department of these businesses to meet the needs and expectations of customers in order to maintain a competitive position in the market (Sedaghati & Seiedin, 2023). Based on this, the current research is looking for an answer to this question: How is the formulation of digital marketing strategies model in successful Iranian startups? Theoretical Framework Digital marketing The term digital marketing has been referred to as a subset of marketing management and advertising management since two decades ago (Kannan, 2017). Digital marketing includes the set of all tools and activities that are used to market products and services on a digital platform (web, mobile internet or other (digital) tools) (Vaziri Gohar & Abdolhosani, 2020).Digital marketing strategiesIn this changing world, there is an urgent need for a strategic vision and a clear strategy map to sustain business growth. As a result, organizations cannot implement digital marketing without a clear definition of the strategy.Create a good quality customer experience.In defining the digital marketing strategy, management should determine the transition plan to identify the ability of human resources to cope with the change. The company must help, accompany its employees during this transformation, and invest in their retention and competitive advantage (Erdmann & Ponzoa, 2021). Javid et al, (2023) investigated the quality of customer relationship management for the development of digital marketing strategies in Bank-e Shahr. The results of the research showed that the variables of infrastructure, organizational environment, customer orientation, human resources, communication management, service quality, management and planning, strategic management, marketing and performance are in a favorable condition in Bank-e Shahr. The use of up-to-date technologies and the implementation of a suitable organizational structure for managing relationships with customers were identified as reasons for this favorability. Hamdi et al, (2023) investigated the identification of dimensions and components of acceptance of customer relationship management social systems by professional users using Web 2.0 technology. The identified factors were extracted in the form of 40 indicators, 8 components and 3 dimensions. Components and indicators of dimensions and components of acceptance of customer relationship management social systems, including three dimensions; organizational, customer, and technological; which organizational dimension has three components (manpower, organizational culture, organizational structure), customer dimension includes three components (value creation, performance expectation, customer satisfaction), and technological has been identified as having two components (social networks, content production). Research methodology According to its purpose, the research method is applicable, and in terms of its implementation, it is mixed (qualitative-quantitative). The statistical population of the research in the qualitative part includes 13 academic and executive experts in the field of startups in the country, who were selected using the purposeful judgment method and the snowball method; and the statistical population in the quantitative part includes the marketing unit of active successful startups in the country (5 companies) and marketing professors of 5 top universities in Tehran; as many as 250 people, and the statistical sample was 148 people, 180 analytical questionnaires distributed and 163 were selected using Morgan's table. A semi-structured interview and a researcher-made questionnaire taken from the qualitative section were used to collect information. Research findings In the qualitative part, the data-based theory method was used, and the data obtained from the interviews were coded and analyzed in the three main stages of open coding, central coding, and selective coding; and in the quantitative part, factor analysis of the indicators was done. The results of the qualitative part indicated that 241 primary codes, 46 central codes and 14 selective codes were identified and extracted. The results of the research showed that causal conditions with 4 variables of network capability, use of artificial intelligence, marketing capability and customer knowledge have an effect on digital marketing strategies; and the results of confirmatory factor analysis showed that the fit indices of the model were confirmed. Conclusion The current research has been conducted with the aim of developing a model of digital marketing strategies in successful Iranian startups. The results of the present study are in agreement with the results of Javid et al, (2023), Saeidi & Hoseinzadeh Naer (2022), Gholipur (2022), Boban et al, (2020), Bozkut & Gligor (2021), Musavirad & Ahmadi (2022), Dehghan (2018). Malek Akhlagh et al, (2021) showed that electronic customer relationship management means the development of traditional customer relationship management with the help of Internet technologies and an attempt to improve and fill the communication gap in which companies' marketing performance helps through examining the created development. Digitalization blurs the boundaries between technology and management and facilitates new business models based on the concepts, methods and tools of the digital environment. According to the results obtained from the research, it is suggested: Strengthening business practices with the aim of increasing competitiveness based on artificial intelligence should be considered, which leads to a major transformation in business. By using artificial intelligence, startups are able to identify, consider and understand their target buyers, and understand which type of product may be most needed at a specific time. With the evolution of big data and technologies, startups will be able to estimate buyer activity and monitor data-driven companies in any catastrophic situation and will obtain significant results that will improve their marketing decisions. Based on marketing capabilities, startups can meet the needs of current and new customers both through the development of new products and through the development of features and applications of existing products in order to ensure stability and survival, and to avoid shocks caused by new waves of competition based on new technologies.

Abstract The purpose of this research is to identify the dimensions and components of the maturity model of the open innovation ecosystem in Iran's defense industries based on the purposeful use of knowledge flows, in the form of ideas, science or technology in order to create value that can bring significant benefits to the individuals and organizations, including accelerating the main processes inside the organization (internal innovation) or expanding the market (external innovation) outside the organization. This research is an applied-basic one. In order to do so, 485 papers in the field of open innovation were collected using the meta-synthesis method. Based on the algorithm for selecting the final articles, the data of 80 articles were analyzed, and the maturity model of open innovation ecosystem was designed using the coding method and Maxqda Analytics Pro Software. To check the quality or reliability of the indicators, Kappa coefficient was used in SPSS software, which is equal to 0.86 in the current research, that indicates the appropriate reliability of the indicators. The analysis of the concluding model and the findings of this research showed that the open innovation ecosystem has several components in forms of 13 categories and 23 concepts, including collaborations and joint ventures, investment in ideas and research, and crowdsourcing. Also, the results showed that participating in investment, making mutual contracts with companies active in the field of business, and acquiring small and knowledge-based companies can accelerate the main processes of innovation within the organization. Extended Abstract Introduction The open innovation approach is a paradigm that assumes, in line with its technological development in sales, a company should also exploit external ideas (including customers, competitors, industry, suppliers and so on) as easily as the internal ideas it uses for its activities. (Podmetina et al, 2019). In recent years, we have seen an increase in the efforts of the defense industries of countries with high military power to improve their innovation process through open innovation, because problems such as reducing the defense budget of countries and increasing the dispersion of knowledge in society for the development of new products, has made research-based innovation domestic development difficult or low productivity. On the other hand, open innovation success factors such as external networking, technological intelligence innovation means, absorption capacity, market business model and human factors such as culture and motivation should be taken into consideration (Spender et al, 201 7). By implementing the open innovation plan and creating a dynamic and two-way interaction between the owners of innovation and the country's military organizations, especially the defense industries, employees, owners of the best ideas and innovative entrepreneurs should be placed at the service of solving the problems of the defense industries. The use of open innovation in the defense industry, which is considered one of the sources of innovation, in order to collect pure data from the internal and external environment and transform it into knowledge in order to survive in a very changing environment, is of particular importance. In such a situation, the tools that can help the defense industry in achieving its goals is the use of the innovation ecosystem based on the open innovation approach.   Theoretical Framework The term ecosystem, which originated from the word ecology, was proposed for the first time by an Italian ecologist named Tanzelli in 1935. It is the basic functional unit of the bio-environment, which is formed by biotic communities interacting with their non-living or unnatural environment. A living community and its environment together represent a ecosystem. Therefore, ecosystem includes living organisms (living community) and non-living environment (non-living community) that are separately related and interact (Granstrand and Holgersson, 2020). Open innovation is defined as: Targeted use of knowledge inflows and outflows to accelerate internal innovation and then develop markets for external use of innovation. Open innovation is a new approach that states that when seeking to improve technology and knowledge derived from their research, organizations should, in addition to internal ideas, apply external ideas from internal and external paths to the market (Boger et al, 2018).   Research methodology This research is fundamental in terms of its purpose and exploratory in terms of nature because it is done with the intention of practical application of knowledge and application of findings to answer the questions raised in Iran's defense industry. The qualitative method used in this research is the meta-synthesis of Sandelowski and Barroso (2007). Because in this research, a general sentence is deduced by using detailed information and establishing a relationship between them, and observations are made on specific events in a sample of the industry (Iran's defense industries) and then the inference is made about all the members of the industry based on the observation of incidents or events, the research approach is inductive type (that is, reaching from the part to the whole). The strategy of this research is qualitative. Because this research aims to create a new theory and develop knowledge about the open innovation ecosystem, the purpose of the research is exploration. Also, meta-composite method is used in this research and the approach of this research is qualitative (data collection, documentary-meta-composite). Kappa coefficient was used in SPSS software to check the quality or reliability of indicators.   Research findings First step: Setting research questions. Proposing the research questions in meta-composite analysis before starting the next steps of the research determines its general framework: what? According to the background study, what are the main concepts and key categories of the open innovation ecosystem? And what should be the appropriate framework for explaining the open innovation ecosystem? Study community (who)? Second step: systematic review of texts. In this step, the most relevant studies were identified and the less relevant studies were separated. The articles are taken from several sites, including the Journal of Corporate and Industrial Changes, the Quarterly Journal of Technology Development Management, the Quarterly Journal of Innovation and Value Creation, the California Journal of Management, the MIT University Policy and Innovation Science Lab, the Journal of Information and Management, the Journal of Management Improvement, technology forecasting and social change magazine, innovation management magazine, research and development management magazine, innovation management magazine in defense organizations, international innovation management magazine, government information quarterly, technology development quarterly and so on. The period of extraction of Iranian articles is between 1394 and 1400 (2015 to 2021) and foreign articles between 2006 and 2022. The total number of Iranian articles was 240 and foreign articles were 245, and a total of 485 articles were reviewed. The third step: searching and choosing suitable articles; Glynn's (2006) tool "Basic Evaluation Skills Program" was used to evaluate the quality of researches (Glynn, 2006). To select suitable articles, various parameters such as title, abstract, content, access, and research method quality have been evaluated. Fourth step: extracting the results; The information of the articles based on the reference of each article, including the title of the article, the name of the authors, the year of article publication, research method, theoretical concepts, open innovation ecosystem methods, challenges of the open innovation ecosystem, and the application of the open innovation ecosystem in each article was classified. Fifth step: analysis and consolidation of findings. At this stage, a three-stage coding approach was used through which, all the remaining studies were studied and coded in three stages. Based on the analysis and content analysis of the articles, 80 final articles were selected and a total of 13 categories, 23 concepts and 85 final codes for the components of the open innovation ecosystem were discovered and labeled in this research. Sixth step: quality control of extracted codes. Reliability of the research focusing on how much the research results can be repeated by other researchers, step-by-step documentation of the stages has been used. In this research, Kappa coefficient was used in SPSS software to check the quality or reliability of indicators. Seventh step: presentation of findings; By analyzing the content of the final selected articles, thirteen main categories including collaborations and joint investments, investment in ideas and research, utilization of knowledge and crowdsourcing, creating strategic alliances, purchasing new products and services. use of new business models, cooperation with partners and networking, use of domestic and foreign technology, use of new market capacities, establishing relationships with stakeholders, cooperation with research organizations, startups and competitors, participation in events and holding events, and protection of inventions and intellectual property were presented.   Conclusion The present article has presented an integrated framework in the field of open innovation ecosystem research by organizing scattered studies in the field of "open innovation ecosystem" in a meta-combination method. Based on the results, the open innovation ecosystem framework is set in thirteen categories and twenty three concepts. The resulting categories of this article are collaborations and joint investments, investment in ideas and research, exploitation of knowledge and crowdsourcing, creation of strategic alliances, purchase of new products and services, use of models New business opportunities, cooperation with partners and networking, use of domestic and foreign technology, use of new market capacities, establishing relationships with stakeholders, cooperation with research organizations, start-ups and Competitors, participating in and holding events, and protecting inventions and intellectual property. According to the stated contents and the results of this research, suggestions and solutions based on open innovation ecosystem models are presented: 1) Providing the license to use the company's brand to other companies in order to carry out activities, and receiving the license to use the brand of other companies in return. 2) Participation in investment with active and generally small companies or individuals in the field of business, concluding joint investment contracts with companies active in the field of business, acquisition of small and knowledge-based companies and use their knowledge in the field of business, supporting and using the knowledge of startups that operate in the field of business, and buying the intellectual property of reputable brands. 3) Cooperating with suppliers and negotiating payment in the field of business. 4) Carrying out research-oriented activities, including: supporting research in the field of business, applying business ideas using the "crowd sourcing" method, cooperating with research centers of universities and science and technology parks to obtain up-to-date knowledge in the field of business, and outsourcing research and development activities to obtain capabilities, skills, and innovation opportunities. 5) Carrying out knowledge-oriented activities, including the internal discovery of knowledge through holding an idea contest within the company, exploiting the internal knowledge discovered in the company, and setting up knowledge management systems in the organization with the aim of establishing communication between experts and experienced people of the organization and the combined use of knowledge and experience. 6) Use of intermediaries and types of networks in promoting business processes: social networks, internal networks, external networks, customer networks and the like. 7) Empowerment and localization of competitors' findings in business areas, such as business model localization, and conducting joint research with competitors in a joint study center.

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

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

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

Abstract Abstract The purpose of this study is to analyze the topic of digital marketing environment. The research method is applied in terms of purpose, and in terms of data collection, it is a qualitative research based on foundational data theory. Data were collected through the study of documentary sources and semi-structured interviews with 19 managers and experts active in the field of digital marketing, through targeted sampling and snowball using MAXQDA18 software. In the open coding stage, 242 preliminary codes were identified from the analysis of the interviews. In the second step, axial coding was done using the structures of the axial coding model around the investigated phenomenon. Based on the findings of the research, the concept of digital marketing environment was chosen as the central phenomenon. Causal conditions were placed in the form of four categories of innovation, optimal management, structural factors, convenience, and six main categories including business strategies, educational strategies, innovative strategies, planning and monitoring were selected as strategies. Intervening factors were identified in two categories: strengthening and weakening. Cultural factors, infrastructural factors, education, leadership style, strategies were determined as the background factors of the digital marketing environment. Finally, the consequences of the factors affecting the digital marketing environment were determined at three micro, medium and macro levels. Extended Abstract Introduction Since the arrival of the Internet in the commercial field and the beginning of the web, there have been tremendous changes in businesses (Virat et al., 2018). Changes in digital technologies have reduced the information asymmetry between customers and businesses. The most important indicator of reducing information asymmetry can be observed in customer's behavior. It is obvious that customer's behavior is changing as a result of access to technology and various tools in mobile and online platforms, and this factor affects the acquisition of quality and price information, the search process and customer expectations; on the other hand, the emergence of digital platforms of entities created through innovation, which facilitates customer-to-customer interactions for thinking in the development of new services/products, has reduced the information asymmetry of businesses. Information asymmetry has caused the emergence of the problem of the ineffectiveness of the traditional theory for businesses active in the business world, especially at the global level. This characteristic has caused the theories and techniques used to analyze strategic components in traditional markets; including environmental analysis, competitor analysis, customer analysis, as well as the analysis of the organization's resources and capabilities, to lose their effectiveness; on one hand, organizations must always be one step ahead of their competitors (Shafa, 2021). Therefore, organizations always try to maintain their competitive advantage; but as mentioned, traditional approaches cannot compete in a market where all the rules governing it have been changed. E-marketing is a nascent knowledge that has been formed and expanded with the emergence and development of the Internet. As a result, developing a model for digital development and evolution in the content of examining the factors affecting the digital marketing environment seems necessary for companies (Namati et al., 2021). Digital marketing is a new, fast-growing field that provides managers with new ways to reach, inform, and engage customers in order to market and sell their products and services. This new marketing approach is very effective and is expected to be at the top of technological developments and the investment priority of senior marketing managers; on the other hand, factors affecting the digital marketing environment can be considered factors that influence the digital marketing environment, and effective steps can be taken towards the success of digital marketing strategies by using these factors (Karimi et al, 2022). Based on this, the current research is looking for an answer to the question: what is the pattern of factors affecting the digital marketing environment in global markets? Literature Digital marketing includes measures to advertise and introduce products and services using digital tools and facilities. This type of marketing is much broader than traditional marketing. Digital marketing is defined as the use of all internet facilities as well as digital technology in order to market the goods and services of companies (Schuler et al., 2014). In fact, this method means that digital marketing relies more on digital media such as mass media and social networks. Taking advantage of social networks, whether it is paid or free, helps digital marketing (Soule et al., 2019). In this type of marketing, the effort is to investigate and analyze the behavior of customers and users by using existing facilities and tools such as e-mail, mass media and the website to be able to obtain the highest level of efficiency and performance of marketing from the audience. The first generation of marketing, which emphasized product-oriented and the second generation was customer-oriented, were upgraded to human-oriented in the third generation. In this generation, human was envisioned to be a mirror of marketing in the creation of products, services and corporate cultures that embrace human values. The most important developments from the 3rd generation of marketing to the 4th generation are: strengthening the trend of sharing economy, promoting of the current economy, increasing the role of interactions of versatile channels, strengthening content marketing, the high position of social communication management in the world of advanced technology; people have a desire for more physical contact, and are looking for things that are made for them. The role of marketers is to guide customers through their journey from the awareness stage to the final support stage. The alignment of technologies will eventually lead to the convergence between digital marketing and traditional marketing (Kartajaya et al, 2019). Another factor affecting the performance of companies is the market environment. The three components of the market environment; market turbulence, technology turbulence, and competition intensity, are of special importance for marketing activities (Hatziargrave et al., 2005). Competitive strategies are marketing planning patterns related to the market environment that support choices about how to invest in competing for target customers and achieving desired goals. Competition means that the groups fight with each other to achieve economic opportunities and each tries to outdo the others. Competitive intensity refers to a situation where competition is very intense due to the presence of (large) number of competitors in the market and lack of growth opportunities (Saura et al., 2017). Some of the most important differences between traditional and digital marketing are: moving from targeting segmentation to confirming the customer community, from positioning and differentiation to clarifying personality traits and brand codes, from the 4 P's of the marketing mix (product, price, place and promotion) to the 4 C's (joint creation, currency, social activity and conversation), from customer service processes to collaborative customer care. In the early stages of interaction between the company and customers, traditional marketing plays a major role in creating awareness and interest. With the improvement of interactions and the demand of customers for closer relations with the company, the importance of digital marketing increases. The most important role of digital marketing is to stimulate action (purchase attempt) and support. Since digital marketing is more responsive than traditional marketing, its focus is on achieving results, while traditional marketing focuses on initiating and engaging with customers (Kartajaya et al, 2019). On the other hand, while in traditional marketing, the conventional approach is defined by the segmentation and strategic targeting of brand positioning and differentiation, the combination of tactical marketing (product, price, place, promotion) and the sales approach; in digital marketing, communication marketing approach, clarifying personality traits and brand codes, mixing communication marketing (its joint creation, currency, social activity and conversation) and its commercialization are combined with collaborative customer care (Kartajaya et al, 2019).   Research methodology The research method is qualitative and basic, applicable in terms of its purpose. To collect and analyze the data, the data-based theory research strategy was used. The statistical population of the research includes 19 managers and experts in the field of digital marketing in global markets who were selected through targeted sampling. The data collection tool is a semi-structured interview. Research findings Open, axial and selective coding was used for data analysis, and MAXQDA18 software was used for coding interviews. The results indicated that the design of the digital marketing environment model in global markets includes 10 dimensions (structural factors, cultural factors, intervening factors, infrastructural factors, education, leadership style, strategies, educational strategies, innovative strategies, planning and monitoring) which were placed in the paradigm model of research in the form of causal factors, central category, background factors, intervening factors, strategies and consequences. Conclusion The current research was conducted with the aim of designing a digital marketing environment model in global markets. The results of this research are in agreement with the findings of researchers such as Buchanan et al, (2018), Saura et al, (2017) Ding et al, (2021), Hosseinzadeh et al, (2022), Buchanan et al, (2018), and Rahimi Kalor et al, (2021). In the context of comparing the results of the research with the achievements of domestic and foreign researches, it can be said that the focus of the research on identifying the factors affecting the digital marketing environment as the most key task of the marketing managers of the organizations has caused comprehensive attention to the digital marketing environment, which in addition to revealing hidden aspects of this importance, it is the reason for aggregating the scattered indicators of different researches in the form of a comprehensive and localized model. This is despite the fact that in none of the researches conducted in the field of digital marketing environment, the factors affecting the digital marketing environment have not been discussed separately, and a general look at the role of digital marketing in the marketing approach has led to a generalization in the field of numerous management activities and tasks. According to the findings, the following suggestions are provided. - By conducting a comparative study, the result of this study can be compared with successful and prominent companies in the world and successful examples in the field of marketing. - Using other validation methods of the dimensions and indicators of the model - To make a comparative comparison between the companies active in the field of digital marketing inside and outside the country and provide new ways to use the concept of digital marketing in the global market.

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

Abstract The aim of the current research was identifying the effective dimensions and components on research and development strategies in domestic automobile companies. This study in terms of purpose was applied and in terms of implementation method was qualitative. The research population was the managers and experts of domestic automobile companies, which according to the principle of theoretical saturation number of 20 people of them were selected as a sample with using purposive and snowball sampling methods. The research tool was a semi-structured interview, which its validity was confirmed by the triangulation method and its reliability was calculated by the agreement coefficient method between two coders 0.83. Data were analyzed by thematic analysis method in MAXQDA software. The findings showed that the effective dimensions and components on research and development strategies in domestic automotive companies had 33 sub themes in 7 main themes including business strategy, support policies, investment attraction, knowledge capital, cultural development, research and development implementation network and research and development management. . Finally, the pattern of effective main themes on research and development strategies in domestic automobile companies was drawn. The results of this study have many practical implications for the managers and officials of domestic automobile companies, and they based on the results of the identified main and sub themes in the present study can take an effective step in the direction of research and development. Extended Abstract Introduction Companies must adapt themselves to changing; evolving; unpredictable; and diverse markets, increasing global competition, and changing customer demands. Therefore, for different companies the importance of achieving to the competitive advantage in the mentioned conditions is very important and necessary (Cader et al., 2022). In the current competitive environment, producing and presenting of the products of interest to customers in the market is very important so that companies can compete with foreign and domestic competitors, which this important thing requires the selection and implementation of a suitable and valuable research and production strategy to achieve a competitive advantage (Mohaghar et al., 2021). The automotive company due to the need to obtain and maintain a sustainable competitive advantage in the national and international markets needs to update the knowledge of its employees and align with the ever-increasing changes and developments in science and technology (Imani et al., 2022). The automotive industry in different countries is considered as one of the drivers of industrial development, which has a significant impact on the economic growth of countries. In Iran, this industry has contributed to the growth of other industries, but at the same time, the situation of the automotive industry is not very satisfactory; and high prices, unsatisfactory quality, high dependence on foreign countries, and vulnerability to various sanctions and etc. are among the major problems of this industry (Fartoukzadeh & Tahmasebi, 2020). One of the effective factors in automotive companies is research and development strategies, and research and development is a creative work that is done regularly to increase scientific reserve and technical knowledge and to use this knowledge in the invention and design of new applications. The research and development includes applying and carrying out a series of planned activities with using knowledge obtained from previous research and experience which leads to the production of new materials, new products and tools, and the exploitation of new processes or modification and improvement (Young et al., 2020). The research and development is considered the basic key to growth and technology, and nowadays most new technologies are developed by research and development organizations, and one of the important results in every economic sector is a significant increase in the productivity of production factors (Nga et al., 2022). The research and development is the totality of novel, creative, innovative, systematic and planned activities that are generally aimed at expanding the boundaries of scientific cognition and the treasure of knowledge of human and human society and the application of this knowledge in various fields to improve human life, and in short refers to the direction of innovation and creation of new products, processes, devices, tools, systems, services and methods (Guo et al., 2018). According to the mentioned materials, the purpose of the current research was identifying the effective dimensions and components on research and development strategies in domestic automobile companies. Theoretical Framework The automotive industry of each country is considered one of the indicators of development due to its value and special position in the production network of industry and services. This industry is usually considered as a key industry in every country, and has an important impact on the growth and prosperity of different sectors of society and other industries (Kathmann et al., 2023). The automotive industry as one of the largest, most important and biggest financial value operators in the country is of great importance and is one of the most important foundations of the country's economy (Alimoradi Afshar, 2020). In Iran, the automotive industry has a special place in the country's economy regarded to the deep links to the key sectors of the economy, which is capable of stimulating for economic growth (Aboei Mehrizi et al., 2021). The automotive industry has been one of the largest business ecosystems in the Islamic Republic of Iran and because of its essential role in gross national product and its role in activating its previous and former production chains, it is necessary to conduct research in various aspects of the industry (Jafarnejad Chaghoshi et al., 2019). One of the most important determined factors in the business market of automakers and supplier companies is the technology development of products, services and systems based on joint collaboration (Zeinali et al., 2022). Today, many companies have faced with challenges in the field of enhancing and increasing their competitiveness ability for survival in the business competitive environment. In this condition only companies that take advantage of key capabilities and relative advantages can achieve sustainable success and in the process of creating a competitive advantage the research and development strategies and activities play a very important role (Holtzman, 2011). Strategy is a valuable and privileged position, and a series of privileged coordinated activities that distinguish activities or perform similar activities in a distinctive way (Moore et al., 2023). Today, research and development strategies and activities account for a huge share of the costs of enterprises and companies, and the prominent role of scientific research and development in the economic growth has been emphasized by governments, enterprises and commercial companies and researchers; so that most economists attribute the increase in economic growth in developed countries to the intensity of research and development activities (Barzegar et al., 2018). The research and development strategies include the set of research and development projects needed to achieve the specified goals in the field of technology acquisition within the framework of the company's overall strategy (Jiang et al., 2012). Research Methodology This study was applicable in terms of purpose, and qualitative in terms of implementation method. The research population was the managers and experts of domestic automobile companies, which according to the principle of theoretical saturation; 20 people of them were selected as a sample with using purposeful and snowball sampling methods. In the purposeful sampling method, the samples are selected according to the criteria, the most important of which were included at least 10 years of work experience in the field of research and development in the automotive industry, having knowledge about research and development strategies, willingness to participate in research, and at least a bachelor's degree. Also, in the snowball sampling method, the samples sampled in the purposeful sampling method section were asked to introduce other managers and experts of automobile companies to the researchers, which after reviewing them in terms of inclusion criteria, they were also selected as samples. In addition, according to the principle of theoretical saturation; sampling and conducting research on them continues until the new samples cannot add new content and findings to the previous findings. The research tool was a semi-structured interview, whose validity was confirmed by the triangulation method, and its reliability was calculated 0.83 by the agreement coefficient method between two coders. Data were analyzed by thematic analysis method in MAXQDA software.   Research Findings The findings showed that most of the samples of the present study were male (70 percent), and had an age of 46-50 years (40 percent), a doctorate education (70 percent), and a work experience of 26-30 years (45 percent). Also, the effective dimensions and components on research and development strategies in domestic automotive companies had 33 sub themes in 7 main themes including business strategy, support policies, investment attraction, knowledge capital, cultural development, research and development implementation network, and research and development management. Finally, the pattern of main themes effective on research and development strategies in domestic automobile companies was drawn. Conclusion The results of this study have many practical implications for the managers and officials of domestic automobile companies, and they can, based on the results of the identified main and sub themes in the present study, take an effective step in the direction of research and development. For this purpose, the government, and the parliament at the head of it; by taking into account the importance of the research and development issue, while enacting supporting laws for the implementation processes of research and development, oblige the automobile companies to invest a percentage of their budget in the field of research and development annually. Also, it is suggested that in the automotive industry the important activities related to intellectual and spiritual property should be compiled and presented to the government and parliament for implementation, because respecting intellectual and spiritual property is an important factor in the realization of research and development processes in the automotive industry. The government's support of the industry sector should be done as one of the governance processes; and in this regard, it is suggested that the government, based on criteria, while determining the budget for the research and development of the automobile industry, makes its implementation dependent on the implementation of practical research, and plan its increase in the years ahead. In addition, the necessary plans for the participation of the private sector in the automobile industry should be formulated so that in line with that, the private units can take important steps in accordance with the implementation of the principle of privatization in supporting of the research and development activities. Another important suggestion is to attract investment, which the government should act quickly in this direction to formulate guarantee protocols in investment. Another suggestion is preparation for attracting and employing experts in research and development teams, and academic centers can be an environment for the initial training of these engineers, and the automobile industry should guarantee jobs and job security for people who take initial steps in the field of research and development of automobile industry. The last practical suggestion is to hold internal conferences and seminars to create and develop the culture of research and development and prepare the society to support internal research and development in order to achieve the major goals of research and development of automobile industry.

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