Journal of value creating in Business Management

Abstract Abstract The purpose of this research is the effect of knowledge management on organizational performance considering the mediating variable of business process management. The current research is applicable in terms of purpose, and descriptive-survey in terms of data collection, and correlative type. The statistical population of the current research includes managers and experts of a company active in the field of export and import as many as 160 people, which was considered to be 113 people using Cochran's formula, and non-random sampling method was used. The collection tools in this research include knowledge management questionnaires by Fong et al., (2009), business process management by Rouhani et al., (2014), and organizational performance by Choi and Rainey (2010). The reliability of the research was checked and confirmed using Cronbach's alpha criterion in SPSS software. PLS software was used to fit the conceptual model of the research. The findings of the research showed that based on the significant values ​​of them, all three hypotheses were confirmed. The impact of knowledge management on business process management was 0.742, the impact of knowledge management on organizational performance was 0.422, and the impact of business process management on organizational performance was 0.652. Therefore, the most important proposal of the research is to pay attention to the preservation, sharing and application of knowledge, which is effective both in managing business processes and in increasing the level of organizational performance. Extended Abstract Introduction The activity environment of public and private organizations has undergone great changes in the last decade. This environment has changed from a static and motionless environment to a highly variable and dynamic environment. Therefore, organizations need flexibility in almost all aspects of their existence for their survival. On the other hand, preserving knowledge capitals and continuing to use them is also a reason for organizations to seek the use of knowledge management and its application (Bayat et al, 2022). Business process management is also one of the latest process management strategies and focuses on the continuous improvement of business processes using information technology as one of the basic elements of process implementation. Business process management strategy seeks to achieve flexibility and agility in the growth and evolution and dynamics of business processes and technological systems related to them. Business process management is a set of methods and technologies to identify, model, analyze, implement, control and improve business processes (Fernández et al. et al., 2020). The evidence of past research shows that knowledge management is a variable that is effective in business process management; and its dimensions can strengthen business process management. Also, many researchers, in the business environment, have examined the relationship between business process management and the performance of organizations, and have reached positive results based on effectiveness (Wei & Ling, 2015). Knowledge management can have a positive effect on improving the performance of organizations and on the other hand, it can strengthen the components of business process management. Also, focusing on the components of business process management leads to better utilization of resources and has an effective role in the better performance of organizations (Bayat et al, 2022). Therefore, the researcher is trying to answer the question, what is the effect of knowledge management on organizational performance with regard to the mediating variable of business process management? Theoretical Framework Knowledge management The most basic definition of knowledge management is to find a way to create and distribute organizational knowledge to people in need. Knowledge management includes the provision of wisdom and value-added experiences of people within the organization; so that it facilitates the retrieval and use of knowledge and protects it as an asset of the organization (Jalali & Jafari, 2022). Business process management Business process management is a proper balance of several sets of actions and tasks that must be done to effectively provide the needs and demands of customers and clients. This management approach increases the efficiency and effectiveness of the business to bring about certain changes in the system and achieve the goals and objectives of the company (Khajunjad, 2023). Organizational Performance Organizational performance is a complex phenomenon, and perhaps the simplest interpretation for it can be considered as a set of activities aimed at achieving organizational goals, therefore, organizational performance is related to how much an organization has achieved its goals. Organizations in difficult conditions should be able to identify organizational performance indicators that allow responding to new problems with the maximum speed of adapting to changes in the business environment (Brumand & Panahi, 2023).  Karamipur (2023) investigated the design of artificial intelligence competency model on organizational performance considering business-to-business marketing capabilities. The results showed that the mechanisms of artificial intelligence competencies have an effect on business-to-business marketing capabilities and organizational performance, and also the model of artificial intelligence competencies on organizational performance is confirmed by considering the aspect of business-to-business marketing capabilities. Agheshlouei et al, (2023) investigated the presentation of a new business model to help entrepreneurs develop new businesses and e-commerce startups. The results of the research show that in addition to improving the business model of Strowalder and Pignor, the business model presented in the present study leads to a better understanding of the elements of the business model by entrepreneurs, and it improves investment negotiations by creating convergence and common understanding of business concepts between entrepreneurs and investors. Using this business model, entrepreneurs focus on the value proposition in addition to the technical details. Research methodology The current research is applicable in terms of purpose, and descriptive-survey in terms of data collection, and correlative type. The statistical population of the present study includes managers and experts of a company active in the field of export and import in the number of 160 people, using Cochran's formula, the number of 113 people was selected and the available non-random sampling method was used. The collection tools in this research include knowledge management questionnaires by Fong et al., (2009), business process management by Rouhani et al., (2014), and organizational performance by Choi and Rainey (2010). Research findings SPSS and PLS software were used to analyze the research data. The findings of the research showed that based on the significant values ​​of the hypotheses, all three of them were confirmed. The impact of knowledge management on business process management was 0.742, the impact of knowledge management on organizational performance was 0.422, and the impact of business process management on organizational performance was 0.652.   Conclusion The current research was conducted with the aim of the effect of knowledge management on organizational performance with regard to the mediating variable of business process management. The results of this research are in agreement with the results of Karamipur (2023), Agheshlouei et al, (2023), Asgharneghad & Haghdoust (2022), Jalali & Jafari (2022), Bayat et al, (2022), Purrashidi (2021), Nobari (2021), Abi (2020), Pirayesh et al, (2020), Payal et al, (2019), and Zaim et al, (2019). The results related to the first hypothesis showed that knowledge management is effective on the performance of the organization. Therefore, in order to improve the performance of the organization, it is important and necessary to use the knowledge and experiences of employees. The results related to the second hypothesis showed that knowledge management has an impact on business process management. The sharing and exchange of knowledge in the organization causes better regulation and performance of the processes in the organization and leads to the management of processes related to the performance of various tasks in any organization. The results related to the third hypothesis showed that business process management is effective in organizational performance. Management of processes and, if necessary, modification, reengineering and their evaluations based on different conditions can lead to the improvement of organizational performance. According to the results of the research, it is suggested that by using information and software systems, processes should be formulated and their compliance should be periodically monitored. It is suggested to other researchers to conduct such a research in other organizations and compare their results with the results of this research, so that according to the conditions of the studied organizations, models for improving knowledge management and organizational entrepreneurship are discussed, and the results are precisely analyzed. It is also suggested to use other data collection methods such as interview and observation to strengthen the results.  

Abstract Abstract The present study aims to examine the effect of a virtual store atmosphere on customer creativity, with perceived epistemic curiosity serving as a mediator in Digikala online shopping stores. The research method is a descriptive survey in nature and applied in terms of purpose. In addition, it employs a correlational research methodology. The current study collected data through library research and field methods. All students at the University of Isfahan constituted the statistical population for the present study. The sampling method was convenience sampling, and based on Cochran’s formula, the required sample size was calculated to be 384 individuals, of whom 336 students ultimately completed the questionnaire. A standard questionnaire was used to collect data, and its content validity and reliability were confirmed by experts using Cronbach’s alpha coefficient and composite scale reliability, respectively. SPSS and Smart PLS software were used to analyze the research data. All of the research’s hypotheses were confirmed. The significant effect of virtual store experience on consumers’ creativity, the significant effect of virtual store experience on perceptual curiosity, the significant effect of perceptual curiosity on consumers’ creativity, and the mediating hypothesis of the effect of virtual store experience on customers’ creativity via perceived epistemic curiosity were proven. Extended Abstract Introduction As the brick-and-mortar retail store evolves from its traditional form to a more advanced one, managerial and academic attention has shifted toward developing effective virtual stores. The proliferation of virtual stores has led to increased product and service similarity between them. As the instrumental feature of online shopping, such as convenience, comfort, and useful information, become significant predictors of online shopping attitudes and behavior, customers can shop from any Internet-connected location (Koo & Ju, 2010). In the current market environment, it is widely acknowledged that customer creativity is a crucial and indispensable factor for both customers and business owners (Zhu & Mehta, 2017). Consequently, marketers and a growing number of companies encourage customers to express their creativity, involve them in designing and developing new products, and utilize their ideas in online marketing campaigns (Kim & Choo, 2023). These campaigns strongly emphasize customer innovation to generate creative ideas or outputs (Wu et al., 2015). Customer creativity is defined as the consumer’s overall capacity to generate novel consumption-related ideas. Theoretical and anecdotal discussions have also linked epistemic curiosity to customer creativity; curiosity involves pursuing new knowledge and experiences. Creativity also involves transforming existing knowledge, ideas or objects into something novel and interesting. This definition reveals the overlap between the two terms. Both pivot on the axis of freshness and novelty (Gross et al., 2019). Curiosity and creativity are two fundamental human traits: the desire to learn and explore; and create new and valuable things (Harrison & Dossinger, 2017). Some organizations have recognized curiosity as a fundamental value, a stimulant of creativity, and a genesis of competitive edge; researchers tend to focus on what has been theorized as the beneficial effects of curiosity, such as creativity, rather than curiosity itself. Despite the importance of curiosity and creativity separately and the promising connection between them, these two constructs have rarely been the research focus simultaneously (Gross et al., 2020). In consumer behavior research, marketing researchers have found customer creativity an intriguing but unexplored topic. On the other hand, as the prevalence of virtual stores has grown, several studies have focused on enhancing knowledge of successful functional aspects and enhancing usability and value. However, previous research has examined the various aspects of online customer characteristics that may influence customers’ perceptions of environmental cues in a somewhat inconsistent and insufficient manner. Therefore, the primary question of this study is whether the experience of the virtual store condition influences consumer creativity through the mediation of perceived epistemic curiosity in the Digikala online shopping stores. Theoretical framework Virtual stores provide the highest quality images and allow customers to see a wide range of choices and specifications. Implementing virtual reality in virtual stores provides customers with a more realistic shopping experience from the comfort of their own homes compared to a unique and extraordinary online shopping experience. Moreover, the user can have a store experience by browsing and examining items as if they were being physically held, just as in a physical store (Billewar et al., 2022). Retailers invest in creating an inviting store environment that entices customers to visit and offers a pleasant shopping experience. However, retailers’ websites cannot accurately depict the store environment. Virtual reality is one way to offer a distinctive online store experience (Jin et al., 2021). A virtual store is a website offering multiple products or services in its storefront. Customers can purchase these services or goods at the store and pay for them online (Faezi & Nowrozi, 2013). Recently, curiosity has been introduced as a variable that influences creativity. Studying curiosity allows for a more accurate examination of its functioning. Individuals interact with the topic at the center of their creative endeavors. Intriguingly, the correlation strength for perceptual and epistemic curiosity was comparable, indicating that curiosity with a greater intellectual orientation and the desire for new sensory experiences may be necessary for creativity because curiosity increases the motivation to engage in creative activities (Gross et al., 2020). Methodology This survey-based research employed an applied objective and a descriptive-correlative data collection strategy. Students at the University of Isfahan constituted the statistical population (384 participants), of whom 336 were recruited through convenient sampling. As a data collection instrument, a questionnaire containing 11 items was used, the first three of which were related to the virtual store experience component (Yang et al, 2020), four were related to the perceptual curiosity component (Mehrabian & Russell, 1974), and four were related to consumer creativity adapted from prior studies (Lee & Choo, 2020). Discussion and Results The partial least squares structural equation modeling (PLS-SEM) with SMART-PLS software was used to investigate the research hypotheses. According to the findings of the first hypothesis, a virtual store’s atmosphere influences customers’ creativity. The results of the second hypothesis indicated that the virtual store environment influences perceptual curiosity. The results of the third hypothesis implied that perceptual curiosity influences customers’ creativity. The results of the fourth hypothesis demonstrated that perceptual curiosity mediates the effect of the virtual store atmosphere on customer creativity. Conclusion The present study aimed to investigate the effect of the virtual store experience on customer creativity by examining the mediating role of perceived epistemic curiosity in the online shopping stores of Digikala. The first hypothesis posited that interacting with a virtual store can increase customer creativity. The results of this hypothesis are consistent with the findings of Wetzel et al. (1994) and Alahuhta et al. (2014). Digikala stores can provide options for easy and quick access to different sections, including customer recommendations, by employing a group of website design specialists. Virtual store experiences may alleviate cognitive load, stimulate the imagination, and increase mental capacity for conceptualization. Virtual environments provide more advanced communication media than conventional systems, enabling users to interpret visual, auditory, and tactile cues to access information. Since the level of sensory information influences the customer experience in a virtual environment, the condition of the virtual store experience could stimulate customer creativity. Testing the second hypothesis also confirmed the effect of the virtual store experience on the customer’s perceptual curiosity. The results of this hypothesis are consistent with those of Beck and Crié (2018) and Yang et al. (2020). Exposure to high levels of sensory information, such as advertisements, is essential in provoking customer curiosity by enhancing the inclination for further knowledge regarding an object. In addition, sensory stimuli that customer experiences in a new way tend to evoke perceptual curiosity. This study focuses on perceptual curiosity triggered by visual, auditory, or tactile stimulation and motivates individuals to focus on the new perceptual stimulus. Customers are generally perceptually curious when they encounter novel sensory stimuli. Testing the third hypothesis of the study indicated that perceptual curiosity positively affects customer creativity. The results of this hypothesis are consistent with the findings of Pizzi et al. (2020). Curiosity is perceived as an important antecedent to individual creativity. An immersive virtual store experience can enhance consumer creativity through the curiosity mechanism. Customers may perceive higher curiosity in virtual settings since it provides a more lucid experience. Curiosity is an intrinsic motivation for the consumer and appears to be the most relevant variable for explaining consumers’ exploratory behavior. Moreover, heightened curiosity prolongs the time allocated and attention to specific information. Furthermore, curious individuals ask questions, persevere through challenging tasks, and examine intriguing objects. The positive effect of the mediating role of perceptual curiosity in the relationship between the virtual store and customer creativity was also revealed by testing the fourth hypothesis of the study. We anticipate that the complex sensory stimuli generated by virtual reality will stimulate perceptual curiosity. Moreover, perceptual curiosity, defined as the desire to motivate inquiry behaviors to pursue new information, positively influences customer creativity. The relationship between the virtual store experience and customer creativity is therefore mediated by perceptual curiosity.

Abstract Abstract The purpose of the current research is to design the pattern of compulsive purchase of consumers in the TV shopping industry using the data-based theory. To answer this question, a mixed research method (qualitative and quantitative) was used; the data-based theory was used in the qualitative part, and the descriptive-correlative research method was used in the quantitative part. For data analysis; MaxQDA2020 software was used in the qualitative part, and Lisrel software was used in the quantitative part. The sampling method in the qualitative part is of a targeted type, which was saturated by conducting 10 interviews with professors and experts in the fields of marketing and sales, management, sociology and psychology; and in the quantitative part, data was collected using a questionnaire from the statistical population of television buyers in Mashhad. 384 questionnaires were collected based on Morgan's table and based on random sampling. The validity of the questionnaire was confirmed using face and content validity, and reliability using Cronbach's alpha. The results and findings of the research showed that the central phenomenon of compulsive buying from television has two main categories, including quick and thoughtless buying and irrational and emotional buying, and we have identified the factors that directly and indirectly cause this behavior. Some of the most important factors included appropriate marketing mix design for television sales, marketing capabilities of television sales companies, individual demographic characteristics, personality causes, psychological causes, lifestyle, family, and the role of cultural and social structures. Extended Abstract Introduction Compulsive shopping occurs when there is a constant worry about shopping or an irresistible urge to buy unnecessary items and products, especially when the purchases are more than a person can afford. This creates serious negative consequences for the individual and the people around him (Otero-López et al, 2021; Brito et al, 2021; Müller et al, 2019). But until now, only compulsive buying has not been given much attention in terms of marketing (Horvath & Joosten, 2021). Due to this context and the scarcity of studies that examine compulsive buying behavior (Brito et al, 2021); therefore, there is a need to conduct research to identify possible causes that cause, maintain or promote this purchase behavior (Otero-López et al, 2021). Of course, it should be kept in mind that the knowledge of any phenomenon can be understood with a detailed knowledge of that phenomenon in its context. For this reason, it is necessary to know the causes of the phenomenon of compulsive buying from television, this phenomenon itself should also be correctly identified, along with the background conditions (the platform that creates it). Based on this, the use of data-based theory as a suitable qualitative method has been used in this research to provide appropriate solutions for the use of marketing managers and manufacturers by understanding the causes, background, interfering conditions and the phenomenon of compulsive buying. Ultimately, by applying appropriate and ethical strategies that are explained based on Iranian and Islamic culture and the native environment of Iran, the consequences of this pattern should be identified. This research intends to use its findings to solve the problem of compulsive buying and to provide suitable solutions for the purposeful and ethical use of this phenomenon by Iranian marketing and producers. Therefore, the main question in this research is: what is the compulsive buying pattern among TV buyers? Theoretical Framework Compulsive buying is defined as an unconventional and unusual type of shopping that is characterized by a strong, uncontrollable and frequent desire to buy without considering its consequences (Ong et al., 2021). Compulsive buying behavior represents "...a response to an uncontrollable urge or desire to obtain, use, or experience a sensation, substance, or activity that repeatedly leads a person to engage in behavior that ultimately results in and/or harm others." Note that in the consumer research literature; this phenomenon is also defined as compulsive consumption or compulsive buying (Tarka & Babaev, 2020). Compulsive buying behavior is a modern disorder that has received increasing attention from scientists. This dysfunctional shopping behavior has grown rapidly in recent decades, especially among young people, and has resulted in harmful psychological and financial consequences (Ong et al, 2021). Research Methodology In terms of the fundamental goal and from the perspective of the result, the upcoming research is one of the exploratory researches carried out using a mixed (qualitative-quantitative) approach. The sampling method in the qualitative part was purposeful and judgmental. The method of collecting information in the qualitative section was to conduct an in-depth interview. In the quantitative part of the research, the model extracted from the qualitative part was tested. Based on this and based on the open codes identified in the qualitative section, a questionnaire was designed. The statistical population of the quantitative part was television buyers in Mashhad, who were selected as a sample by using available sampling method and based on the method of determining the sample in structural equation modeling (384 people as sample). Research Findings After conducting the interviews and transcribing them, the text of the interviews was entered into the qualitative data analysis software MaxquQDA2020 for analysis and open coding. The following components were the output of the qualitative section and codings of the research with the foundation's data theory method. Causal conditions: the causal conditions of the research that cause the occurrence of the phenomenon of compulsive purchase from television by television audiences and television buyers, were placed in eight categories of appropriate marketing mix design for television sales; Marketing capabilities of television sales companies; demographic characteristics of the person; personality causes; psychological causes; life style; the family, and the role of cultural and social structures. The phenomenon orientation: In this research, the phenomenon orientation is compulsive buying from television, which is divided into two main categories, including quick and thoughtless buying, and irrational and emotional buying. Background conditions: In the current research, ten main categories were identified as existing categories in the background conditions. These categories include the level of awareness in society; knowledge of people in the field of TV products and shopping; attitudes and trends of society; cultural civilization of society; economic conditions; society's view of national media and television; maturity of the television ecosystem; the growth and development of technology in society; maturity of the marketing and sales ecosystem, especially in television; maturity of the complements of the television sales company. Intervention conditions: In this research, intervention conditions have eight main categories, including the attractiveness of television in the eyes of the audience; broadcasting policies; policies of television sales companies; belief and trust in national television; awareness and knowledge of the person in the field of buying products; community culture in the field of shopping; the individual's situational components; and the conditions governing the society and the individual's life. Strategies: In the current research, strategies were divided into two main categories: human strategies, and structural and organizational strategies. Consequences: Consequences of implementing strategies to reduce the negative effects of compulsive TV shopping were placed in three main categories including consumer consequences; Consequences for families; and consequences for society. In the quantitative part, correlation test and then structural equations were used to evaluate the extractive model. The results of the correlation test showed that the correlation value between the causal conditions and the compulsive buying phenomenon is equal to (0.686); correlation value between compulsive buying phenomenon and strategies is equal to (0.561); the correlation value between intervention components based on strategies is equal to (0.937); The correlation value between contextual components and strategies is equal to (0.71); and finally the correlation value between strategy variables and outcomes is equal to (0.55). This amount of correlations is significant (0.000) and it should be considered that this value is lower than the standard value of 0.05. Structural equation modeling was also used to evaluate the model. The results showed that the effect of causal conditions and compulsive buying phenomenon was equal to 0.44. The effect of compulsive purchase on strategies was equal to 0.48. The influence of contextual components on strategies was equal to 0.27. The effect of strategies on outcomes was equal to 0.46. Conclusion The development process of urbanization and industrialization has brought major changes in the lifestyle and shopping of Iranian society. These changes are not necessarily positive; a negative one created in Iranian and Islamic culture is the creation of immediate, compulsive, addictive, and hedonistic shopping styles that are derived from the culture of Western society. This has intensified under the influence of intense media activities and has been institutionalized as a part of people's lives. In recent years in the country, television sales companies have sold their products directly from television channels. The nature and type of this style of sales includes immediate, quick, unplanned purchases, based on fleeting emotions and based on emotional advertisements, which causes television viewers to quickly buy the advertised products when this style of television commercials is aired. This style of shopping is a type of compulsive shopping style that has many negative consequences for customers and society. TV products are increasing rapidly, which indicates a good sales situation for TV direct selling companies. However, due to the extent of the compulsive purchase phenomenon in the country, as well as among the buyers from TV channels, no research has been done in this field in the country. For this reason, this research aims to design the pattern of compulsive buying by consumers in the television shopping industry using data base theory in order to properly understand this phenomenon, provide strategies to reduce its negative consequences, identify the background and interfering components affecting the strategies, and also identify the consequences resulted from the implementation of these strategies in the society. Therefore, the opinion of 10 experts in this field and the interview process were used to design a model based on data-based theory. The experts were selected based on purposeful sampling. The model was designed in the qualitative part and tested in the quantitative part. This research had limitations such as the small number of experts in this field, access to experts, and the impossibility of face-to-face interviews with experts due to the Corona situation. Finally, it is recommended for future research to develop practical knowledge in this field for the country by quantitatively testing the research model as well as increasing more research in the field of instant shopping, shopping addiction, and shopping frenzy from the television sales industry.

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

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

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

Abstract Abstract
The purpose of this research is to provide a model of international strategic renewal of pharmaceutical industry businesses. The current research method is data-based according to the purpose, and also according to the data collection; which was collected in the year 2021 through semi-structured interviews. In order to collect information, a statistical community including 18 experts, including managers and experts in the export field of the top exporting businesses of the pharmaceutical industry active in Tehran province was selected. The purposeful sampling method is in the form of snowball, which theoretical adequacy was determined according to the rule of theoretical saturation. The qualitative part of the data was analyzed through open, axial and selective coding by MAXQDA software. The results of the research showed that in the design of the international strategic renewal model of pharmaceutical industry businesses, there are a total of 10 components were identified and extracted in the form of strategic factors (organizational components, lean and agile supply chain, international strategy), causal conditions (marketing component), structural conditions (entrepreneurship), consequences (financial performance, organizational performance) and background conditions (environmental components, management components, social components).
Extended Abstract
Introduction
Moving towards innovation and making changes in the combination of products and services is in the realm of activities of a knowledge-based business (Shahriari et al, 2019). Therefore, knowledge-based businesses play an important role in production effectiveness, crystallization of knowledge in new products and services, improvement of the level of economy and well-being, production of wealth and added value in a society. Therefore, due to globalization and technological changes, the business environment has changed its direction towards knowledge-based economic activities (Sim & Teoh, 2019). In the management literature, several theories have been developed to describe and explain the success of organizations during the last few decades. One of the major and central areas that examines the long-term growth and profitability of the organization is the strategic area. The focus of researchers in this field is on how to change and develop the organization's business according to the situation and environmental changes in such a way that its long-term survival and success is realized. However, some theories and concepts raised in the field of strategy have been less discussed. One of these concepts is the emergence of strategic innovation in the organization. The meaning of strategic renewal is the process, content and result of updating or replacing the characteristics of the organization, capable of having a significant impact on the long-term vision of the organization (Agareval & Hlfet, 2013). Strategic innovation is actually an entrepreneurial phenomenon that redefines relationships with markets and competitors in order to fundamentally change the type of competition (Kuratko & Audretsch, 2021).
Based on the explanations provided, this research seeks to answer this question: what are the factors of international strategic renewal of pharmaceutical industry businesses?
Theoretical Framework
Considering the high importance of small and medium businesses for the economic growth of countries, the internationalization of these pharmaceutical industries in today's competitive world seems inevitable. Strategic innovation is defined as an interactive process that includes promotion, adaptation and use of new knowledge and innovative behavior to improve organizational competencies, products and services (Pratap & Saha, 2021). In fact, the process of strategic renewal includes the creation of new profits through the recombination of resources and includes measures such as business redefinition, product development, and process changes (Martinez, 2019).
Strategic discontinuous innovation requires changing the existing core business to a newer, more unknown business that is fraught with significant uncertainty. Accordingly, discontinuous innovation is more uncertain than continuous innovation in the existing business or internal and external venture capital investment where exploration and exploitation occur simultaneously (Flouid & Len, 2020).
The second topic in renovation studies is the continuous renovation process. Continuous strategic innovation includes decisions to expand new product lines or services, or to significantly improve the performance of current lines (Hamel, 2013). Continuous innovation, if done proactively, may enable companies to adapt to changes in the external environment and thus reduce the need for a much larger and more difficult transformation. Continuous strategic innovation may even enable the firm to shape an external environment to its advantage.
Shu et al, (2019) conducted a research on government institutional support, entrepreneurship, strategic innovation and performance in developing China. The results showed that the institutional support of the government, entrepreneurial orientation and strategic modernization increase the performance separately, however, the entrepreneurial orientation completely mediates the relationship between the institutional support of the government and strategic modernization. In addition, strategic innovation fully mediates the relationship between entrepreneurial orientation and firm financial performance and partially mediates the relationship between entrepreneurial orientation and firm reputation.
Kalabi et al, (2018) investigated the issue in a research entitled texturing and conceptualization of entrepreneurial strategic renewal (a case study of Iran's tile and ceramic industry). The findings indicate that the concept of entrepreneurial strategic renewal in the tile and ceramic industry includes six sub-categories: "recognition/discovery/creation of opportunities", "dynamism in the renewal of capabilities", "renewal of organizational goals and functions", "overactive in exploiting opportunities and improving the level of innovation", "continuous market monitoring" and "accepting uncertainty as a permanent phenomenon".
Research methodology
The current research was exploratory in terms of its nature, fundamental in terms of purpose, and qualitative in terms of the selection method. In order to answer the research questions in this study, the data-based theory strategy is used based on the systematic generation of theory from data. The statistical population of the present study consists of experts, including managers and experts in the field of export of the top exporting businesses in the pharmaceutical industry active in Tehran province, and the time domain of data collection is in the year 2021. The sampling method is snowball.
Research findings
To analyze the data, MAXQDA software was used to code and analyze the qualitative data. The results of the research showed that in the design of the international strategic renewal model of pharmaceutical industry businesses, there are a total of 10 components were identified and extracted in the form of strategic factors (organizational components, lean and agile supply chain, international strategy), causal conditions (marketing component), structural conditions (entrepreneurship), consequences (financial performance, organizational performance) and background conditions (environmental components, management components, social components).
Conclusion
This research was conducted to investigate the presentation of the international strategic renewal model of pharmaceutical industry businesses. The result of this research is in line with the result of Flouid & Len (2020), Aghjani (2017), Knott & Posen (2017), Kelabi et al, (2018), Carpon & Mitchell (2016). Shu et al, (2019) showed in their research how entrepreneurial orientation (EO) and strategic renewal (as important dimensions of corporate entrepreneurship) can transfer the institutional support of the government and thus the company's performance in the economy. increase the current transition, and showed that the institutional support of the government, entrepreneurial orientation and strategic renewal separately increase the performance, however, the entrepreneurial orientation completely mediates the relationship between the institutional support of the government and strategic renewal. In addition, strategic innovation fully mediates the relationship between entrepreneurial orientation and firm financial performance and partially mediates the relationship between entrepreneurial orientation and firm reputation.
According to the findings, the following suggestions are provided.
- The government should support the development of entrepreneurship and strategic modernization in these companies by supporting domestic products, amending tax laws and insurance laws, and establishing protective laws, as well as optimizing technology policies, financial policies, market policies, and increasing policies related to international interactions and the level of culturisation.
- Regarding the factors affecting the market, government policies should be based on increasing the absorption rate of technology, increasing market demand for products in this field, and developing market policies.
- The company's strategies, either in terms of design, strategic renovation, and investment for product production, or in terms of the market for the supply and sale of manufactured products, must be designed and adjusted in such a way that they are responsive to face rapid and immediate changes and can determine the priorities within the company. And based on that, decisions can be made in the light of the future consequences, and by solving the major problems of the organization today, it can lead to the improvement of the organization's performance.
- It can be effective to use targeted training to train specialists who can provide specialized opinions in this field.

Abstract Abstract
The purpose of this research is the relationship between e-governance foresight and the organizational transparency of managers (case study: Saderat Bank of Tehran province). According to its purpose, the research method is applicable, and in terms of its implementation, it is mixed (qualitative-quantitative), with an exploratory nature. The statistical population of the research in the qualitative part includes 12 experts, including university professors, organizational consultants, and senior managers of Saderat Bank in Tehran province, and the sampling method is non-random snowball; and the statistical population in the quantitative part includes all the employees of Saderat Bank in Tehran province; 7170 people of which 365 were selected as a statistical sample based on the table of Karjesi and Morgan. The sampling method is simple random. To collect information in the qualitative part, interviews and research literature were used, and in the quantitative part, two questionnaires made by the researcher and taken from the qualitative part were used. SPSS and PLS software were used for analysis. The results showed that a total of 101 indicators and 6 dimensions were identified for the foresight of e-governance, along with 6 dimensions of organizational transparency of managers. All the components of e-governance foresight had a significant and positive relationship on the organizational transparency of managers, and thus, the proposed model was formed. The results of the test of the relationships between the variables of the e-governance foresight relationship model with organizational transparency of managers show that the independent variables have been able to predict a strong level of changes in the dependent variables, and finally all the relationships between the variables of the e-governance foresight relationship model with organizational transparency Managers are approved.
Extended Abstract
Introduction
In the 21st century, the Internet as a communication tool has the ability to radically change the appearance of the government and public organizations. In the new era, a good governance is an accessible one, and the requirement for better governance is the quick and easy access of citizens to quality information and services. Good governance occurs in a government that provides the possibility of citizens' participation and supervision and helps them improve their quality of life, and this is not possible unless electronic governance is implemented (Safariyan & Emam jomezadeh, 2016). According to the UNESCO definition, e-governance means the use of information and communication technologies by the public sector with the aim of encouraging citizens to participate in the decision-making process in order to expand democracy, share information and create a responsive, transparent and effective government (Maccani et al., 2020).
The development of electronic government in countries increases transparency and reduces corruption in government activities and actions (Khosravani, 2018). Transparency has been introduced as a way to maintain or even increase trust, and evidence shows that decision-making transparency has a positive effect on citizens' trust in regulatory organizations (Grimmelikhuijsen et al, 2021). The concept of organizational transparency arises from the need to deal with corrupt practices and refers to easy access to information by stakeholders. Information should be available in a sufficient and comprehensible manner, and on the other hand, making decisions and implementing them should follow specific rules and regulations (Ghanbari & Moradi, 2018).
Therefore, the current research seeks to find an answer to the following main question: What is the e-governance forecasting model with the organizational transparency of Saderat Bank managers of Tehran province?
Theoretical Framework
Foresight
Foresight is structured disclosure and estimation that deals with long-term social, economic and technological development and needs. In this element, collaborative and interactive methods are used, so it includes a wide range of active actors (Saghafi et al, 2018).
Electronic governance
Electronic governance means the use of information and communication technology to exchange information and transactions between governments, government departments, government and citizens, and government and business in order to improve efficiency, effectiveness, transparency and accountability in the country (Estevez & Janowski, 2013).
Organizational transparency
Transparency means that decisions and their implementation are made using transparency rules and regulations, as well as the possibility of accessing information freely for all those who are exposed to these decisions. Another meaning of transparency is the expression of necessary and understandable information in specific forms and through public media (Ghiasi et al, 2021).
Umugwaneza & Kising'u (2023) investigated the impact of e-banking on the performance of commercial banks in Mombasa County, Kenya. The results of Pearson correlation showed that the capabilities of automated banking, mobile banking, internet banking and smart card banking have a positive and significant relationship with the performance of commercial banks in Mombasa, Kenya. The regression results showed that automated banking, mobile banking, internet banking and smart card banking had a positive and significant effect on the performance of commercial banks in Mombasa, Kenya. The regression results showed that mobile banking has a negative and significant effect on the performance of commercial banks in Mombasa, Kenya.
Heydari Fard et al, (2023) conducted a research entitled "The relationship between transformational leadership style and the rate of elementary school teachers' use of electronic teaching with the mediating role of organizational transparency" with the aim of testing the mediating role of organizational transparency in the relationship between the transformational leadership style and the rate of the use of electronic teaching by the teachers of primary schools in Ilam city. The results showed that in the sample of teachers, the hypothesized model of relative mediation of organizational transparency in the relationship between transformational leadership style and the amount of use of electronic teaching by primary school teachers in Ilam had a favorable fit with the data. In addition, the results showed that in the hypothesized model, all correlation coefficients and regression path coefficients were statistically significant, and the mediator of organizational transparency has a significant positive and indirect effect.
Research methodology
According to its purpose, the research method is applicable, and in terms of its implementation, it is mixed (qualitative-quantitative), with an exploratory nature. The statistical population of the research in the qualitative part included 12 experts (including university professors, organizational consultants, and senior managers of Saderat Bank in Tehran province), and non-random snowball sampling method was used. In the quantitative part, the statistical population includes all the employees of Saderat Bank in Tehran province, numbering 7170 people, of which 365 were selected as a statistical sample based on Karjesi and Morgan's table. The sampling method in this section is simple random. The data collection tool in the qualitative part is the use of interviews and research literature, and in the quantitative part, it includes two researcher-made questionnaires derived from the qualitative method.
Research findings
SPSS and PLS software were used for data analysis. The results showed that a total of 101 indicators and 6 dimensions were identified for the foresight of e-governance and 6 dimensions of organizational transparency of managers. All the components of e-governance foresight had a significant and positive relationship on the organizational transparency of managers, and the proposed model was formed. The results of the test of the relationships between the variables of the e-governance foresight relationship model with organizational transparency of managers show that the independent variables have been able to predict a strong level of changes in the dependent variables, and finally all the relationships between the variables of the e-governance foresight relationship model with organizational transparency Managers are approved.
Conclusion
The current research was conducted with the aim of predicting the relationship between e-governance and the organizational transparency of managers (case study: Saderat Bank of Tehran Province). The results of the present study are in agreement with the results of Heydari Fard et al, (2023), Mahmoudi et al, (2022), Bayrampur et al, (2021), Jamshidian et al, (2021), Panahi (2021), Umugwaneza & Kising' u (2023), Erkut (2020), and Iyad (2019). Bayrampur et al, (2021) showed that the environmental factor ranks second and the individual factor ranks third in the spread of administrative corruption in this research. Indicators of weak supervision, low risk of crime discovery, group homogeneity, and superiority of individual interests over public interests, and distance from spirituality (materialism and extreme luxury) are among the factors that play a large role in the occurrence of administrative corruption. With periodical and incidental monitoring and inspections, the risk of crime detection in organizations can be increased and the organizational environment can be made unsafe for any violation and corruption, and also by correcting and clarifying organizational structures, interactions and processes, and establishing the system meritocracy can manage and control corruption. The results of the second question of the research can provide different dimensions of information transparency and customer transparency to design a model to determine the effective factors in the occurrence of administrative corruption and examine the role of organizational supervision and transparency in preventing it.
According to the results obtained from the research, it is suggested:
- Preparing, designing and setting up a suitable framework for the employee suggestions system in the organization in order to pay attention to the suggestions of employees and respect their human personality and increase people's trust in the organization and strengthen the transparency of the organization.
- Compiling the dimensions of organizational transparency and institutionalizing it in people through training and advertising in order to strengthen organizational transparency and increase it in the organization.
- Providing information to employees by holding meetings, regular meetings of officials with employees, internal seminars, etc.

Abstract Abstract The purpose of this research is to provide a model of the factors influencing consumers' purchase decisions at the point of purchase using data-based theory. The research method is applicable in terms of purpose, and exploratory in terms of nature. The statistical population of the research includes 10 experts and PhD professors of marketing management in the universities of Mazandaran province, and the sampling was done in the form of a snowball, and the interviews continued until reaching theoretical saturation. Semi-structured interview was used in this research. To collect and analyze the data, the foundation's data theory research strategy was used. For data analysis, MAXQDA 2020 software was used to code the interviews. The findings indicate that the causal factors affecting customers' purchase decisions at the point of purchase include customers' personality characteristics, customers' individual characteristics, and customers' psychological characteristics. Background factors include product characteristics and store characteristics. Also, intervening factors include cultural values ​​and economic conditions. Based on the findings, the main strategies include advertising programs, sales promotion programs, the possibility of product testing, in-store promotions, price leadership strategy, credit purchase, and promotion at the point of instantaneous purchase; and the consequences that are the final result of causal factors, strategies, background factors and the intervening conditions include commitment to the store, word of mouth, repeat purchase, behavioral loyalty, attitudinal loyalty, profitability, and increasing market share. Extended Abstract Introduction Increasing product sales is the main goal in the retail world. Increasing sales requires not only the quality of the product sold, but also the way the product is packaged and displayed. In a retail space, the layout of a product can make or break a sale. The product display in a short period of time should attract the attention of the passer-by consumers. Using point-of-purchase displays is one of the ways that a brand uses to advertise its new product type (Hendrassukma & Hartanti, 2023). Nowadays, because the competition in the markets has intensified, all the efforts of marketing science are to influence the way of consumer behavior. In order to achieve this goal, companies must be able to formulate effective promotional and advertising policies. In order to succeed in formulating marketing policies, managers need correct and reliable data and information that can correctly identify and categorize the factors making consumers buy. Therefore, the analysis of the factors affecting the decision of consumers to buy at the point of purchase is a step beyond a science and is actually considered a kind of art (Malekzadeh et al, 2019). Marketing researchers have stated that the decision to buy at the point of purchase is the result of excessive and unpredictable persuasion and interest of the buyers, which emotionally overwhelms the buyer and leads to the momentary loss of control. In fact, finding different knowledge about consumers' purchase decisions at the point of purchase and purchase intentions help marketers and retailers as an effective tool to identify consumers with specific characteristics by which they can determine specific method of retail sales or determine the retail strategy to address people who are willing to buy (Behboodi et al, 2023). Based on this, the current research is looking for an answer to this question: What is the model of the factors influencing the decision of consumers to buy at the point of purchase using data-based theory?   Theoretical Framework Buying decision The purchase decision is a mental process that guides the consumer from identifying the need, creating options and choosing a specific product and brand, and the behavior of the buyer, because the customers are the king of the market and their expectations, needs and behavior are very high and important for the efficiency of the store (Kansal et al, 2021; Dhanabalan et al, 2018). Point of purchase The point of purchase is an area where marketers and retailers plan promotional activities around consumer products. Point of purchase is a kind of product promotion or product display in an attractive way. Therefore, the influence of the customer to purchase the product is at the point of purchase (Bialkova et al, 2020). Hendrassukma & Hartanti (2023) in a research entitled "Analysis of the application of design principles in the point of purchase display as an effort to attract the attention of consumers in the retail space" stated that increasing product sales is a main goal in the retail world. Increasing sales requires not only the quality of the product sold, but also the way the product is packaged and displayed. In a retail space, the layout of a product can make or break a sale. Hoseini Kiya & Mirabi (2023) in a research entitled "Identification and ranking of the influence of variables and behavioral indicators of lifestyles on purchase decisions and mental conflicts" stated that the following factors have respectively the greatest impact on women make purchasing decisions: Behavioral styles of self-deception (1), successful people (2), herd or mass-like behavior (3), halo effect (4), sophistry (5), behavioral gap (6), idealism (7), realism (8) ), anchoring (9), projection (10). The results show that the decisions made based on behavioral variables have more satisfaction and less cognitive perceptual inconsistency, mental conflict and psychological tension after purchase. Research methodology The research method is applicable in terms of purpose, and exploratory in terms of nature. The statistical population of the research includes 10 experts and PhD professors of marketing management in the universities of Mazandaran province, and the sampling was done in the form of a snowball, and the interviews continued until reaching theoretical saturation. Semi-structured interview was used in this research. To collect and analyze the data, the data-based theory research strategy was used. Research findings For data analysis, MAXQDA 2020 software was used to code the interviews. The findings indicate that the causal factors affecting customers' purchase decisions at the point of purchase include customers' personality characteristics, customers' individual characteristics, and customers' psychological characteristics. Background factors include product characteristics and store characteristics. Also, intervening factors include cultural values ​​and economic conditions. Based on the findings, the main strategies include advertising programs, sales promotion programs, the possibility of product testing, in-store promotions, price leadership strategy, credit purchase and promotion at the point of immediate purchase; and the consequences that are the final result of causal factors, strategies, background factors and the intervening conditions include commitment to the store, word of mouth, repeat purchase, behavioral loyalty, attitudinal loyalty, profitability and increasing market share.   Conclusion The current research was conducted with the aim of providing a model of the factors affecting the decision of consumers to buy at the point of purchase using the data-based theory. Based on the findings of the research, the causal factors influencing the decision of customers to buy at the point of purchase include the personality characteristics of the customers, the individual characteristics of the customers, and the psychological characteristics of the customers, which are in accordance with the researches of Hoseini Kiya & Mirabi (2023), and Torabi et al., (2019), who concluded that decisions made based on behavioral variables have more satisfaction and less cognitive perceptual inconsistency, mental conflict and psychological tension after purchase. The results of the research indicate the impact of the personality, individual and psychological characteristics of customers on the purchase, which is in accordance with the research of Zheng et al, (2019), Zafar et al, (2019), and Bellini et al, (2017), who concluded in a research that there is a positive and significant relationship between the desire to buy and shopping behavior, and there is an inverse relationship between the desire to buy and self-control, and also the desire to purchase has a positive relationship with the five personality dimensions of extraversion; and a negative relationship with conscientiousness, and other personality dimensions do not have a relationship with the desire to buy. The results of the research indicate the impact of the demographic characteristics of customers on the purchase, which is in accordance with the research of Hayat et al, (2020), and Iqbal (2020) who, concluded that shopping behavior has a positive and significant relationship with age, temperament, materialism, the pleasure of shopping, and the desire to buy. According to the research results, the following suggestions were made: It is suggested to provide services according to the personality of the customers and their shopping behavior habits; because the goal of chain stores should be, by influencing the perception and attitude of their customers, to create the attitude that their brand offers better services compared to other brands. Also, consider the financial ability of the customers, the education of the customers, the gender of the customers and the age of the customers. Finally, the product offers in chain stores should match the mood of the customers. Based on the background factors; the specificity of the product brand, product design, product color, product attractiveness, product packaging, product price and product type, as well as the size of the store, the arrangement of shelves and store decoration, the appropriate behavior of store personnel, aroma and music suitable for the store, and suitable clothing for the store personnel is recommended.

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

Abstract Abstract The main purpose of this research is to develop a native model of social media marketing for online stores, so the current research is in the scope of developmental research. The statistical population of this research included 10 marketing experts and university professors who were selected purposefully and non-randomly, based on reaching theoretical saturation. A semi-structured interview was used to collect data. The data obtained from the interview was done in three stages of open coding, central coding and selective coding through database theory. Max QDA version 20 software was used for data analysis. From all the indicators obtained from the qualitative analysis of 10 interviews, 11 categories and 52 indicators have been used to formulate the native model of social media marketing of online stores. The result of data analysis has been presenting a paradigmatic model including six components of causal conditions (information and communication technology, time management and cost management), background conditions (infrastructure of online stores), intervening conditions (sanctions and economic problems, and risk management), strategies (use of expert manpower and the use of influencers), the central phenomenon (social media marketing), and consequences (sustainability in the use of social networks, special value of the brand). A number of indicators were also identified for each of the identified main categories. Extended Abstract Introduction The most important event that happened after the development of social networks in the world is a topic called business in social networks, which has many advantages from the point of view of both commercial companies and customers (Iacovou, 2021). Social business has a structure based on social networks, where each business center or each customer is a node of the network (Jacobson, Gruzd & Hernández-García, 2020). Social media marketing has an impact on various aspects of customers' behavioral tendencies, such as brand loyalty and brand trust; therefore, it has been paid highly attention by researchers as well as business owners (Yazdani Kachuei, Korhani, & Kosari, 2022). Online stores have emerged in the country's business environment for more than a decade and have experienced relatively rapid growth. On the other hand, with the expansion of the Internet and especially smart phones inside the country, the desire of customers to buy from online stores has also increased. However, a large part of online stores in Iran have not been able to convince a large part of customers to buy online, and one of the reasons is the lack of an effective online marketing program in most of the online stores in the country. The results of this study can provide opportunities for business leaders to find new ways to use social media to engage their customers, which can lead to job creation and improve the economic situation, and contribute to social change. Therefore, the current research was conducted with the aim of developing a local model of social media marketing for online stores with a qualitative approach. The main question of the current research is: what dimensions and components does the local social media marketing model of online stores include? Theoretical framework Social media provides a two-way communication channel between companies and their customers, and is changing the way by which businesses market their goods and services to their customers (Morales, Sosa-Fey & Farias, 2017). A common business problem is that business leaders are not using social media to improve customer engagement, resulting in lost potential profits. A specific business problem is that some business leaders lack social media marketing strategies to increase customer engagement (Islam, Rahman & Connolly, 2021). The past decade has seen the development of complex, diverse and intensified interactions between companies and their customers through the use of social media. On one hand, companies use social media platforms to expand geographic reaching to buyers, strengthen brand evaluations, and create closer relationships with customers (Creevey, Coughlan & O'Connor, 2022). On the other hand, customers are increasingly empowered by using social media and controlling the marketing communication process and are becoming creators, collaborators, and interpreters of the messages sent by business companies. Alrawad et al, (2023) conducted a study titled customers' perception of the advantages and risks of online stores. A total of 558 participants in three countries (Jordan, Saudi Arabia and Kuwait) were selected as samples. The results showed that among the types of risks examined, only three had a significant impact on customers' purchase decisions: financial risk, information risk, and privacy risk. Regarding the moderating role of demographic variables, the analysis showed that previous experience has a significant moderating effect. Liu, Wang, Zhang & Qiao (2023) conducted a study on the effects of social media marketing activities on the travel behaviors of Generation Z in the tourism industry. The statistical population and the studied sample include 384 female tourists. The results showed that generation Z tourists were more sensitive to the four characteristics of social media marketing activities (entertainment, stylishness, interaction, and word of mouth) when choosing destinations, and were more willing to pay more to visit than others. Yazdani Kachuei, Korhani, & Kosari (2021) conducted a study entitled Investigating the impact of social media marketing on brand loyalty with the mediating role of trust and brand equity in the banking industry. 384 acceptable samples were collected by simple random sampling. Research results shows that social media marketing has an effect on brand loyalty with the mediating role of trust and brand equity, that is, if the bank tries to create content in the virtual space and through it they can attract the attention of the audience in those platforms and encourage readers to share It among the social media, as a result, the loyalty of the bank's customers will be improved. Methodology This research is in the field of developmental-applicable in terms of purpose, and it is a qualitative-exploratory research method, which, by means of the qualitative approach of dimensions, components and indicators effective on social media marketing, is identified and design a research model. To design the model, a group of social media marketing experts, online store managers and social media marketing managers have been selected and interviewed. The reason for choosing this community is the dominance of experts on the concept of marketing and knowledge of its status, and having experience and knowledge and responsibilities related to social media marketing and increasing sales in online stores. Therefore, sampling has been done using the snowball method. The sampling of experts in this research has been carried out until the discovery and analysis process reaches the theoretical saturation point; by conducting 10 interviews. In this research, database theory was used for data analysis. In this regard, the content of the interviews was conducted in three stages of open coding, central coding and selective coding. Data analysis in the qualitative section has been done using Maxqda v.20 software. Discussion and Results In the research process, after collecting data and analyzing and interpreting them, it is time to present the model, conclusion and summarizing the research. In the first step, by examining the current situation, the obtained data are classified into 6 main categories. According to the professors and experts, all indicators obtained from the qualitative analysis of 10 interviews; including 11 categories and 52 indicators, have been used to formulate the native model of social media marketing for online stores. Based on the secondary coding results of the research, the indicators of considering sufficient capital to start a business, the costs of supplying goods and various items, SEO, site design and optimization and etc., producing trust in the internet and virtual space, providing comprehensive and complete information in the case of store products as contextual categories, information and communication technology, time management and cost management as categories of causal conditions, indicators of widespread advertising in social networks, providing after-sales services (providing services before, during and after purchase), long-term strategy or planning (rather than considering short-term and temporary profits), planning to publish content on social networks, listening and interacting with customers (by receiving comments, opinions and complaints from customers), analyzing marketing performance as the central phenomenon category, the use of expert manpower and the use of influential people (influencers) as the category of strategies and actions, sanctions and economic problems, and risk management as the category of intervening conditions, indicators of brand awareness, brand association, perceived quality, brand loyalty, repetition of virtual purchases, fanatical shopping behavior, reduction of search time and continuous use of social network, positive word-of-mouth advertising, customer satisfaction were selected as the categories of outcomes in developing the local social media marketing model of online stores. Conclusion These findings show that if the native social media marketing model of online stores is formulated correctly, it can have a positive effect on the buying behavior of customers; a problem that has already been mentioned by many researchers (Chatterjee & Kar, 2020; Creevey, et.al, 2022; Harb, et.al, 2019; Nian & Sundararajan, 2022). It is recommended that in other researches, the effect of endorsement by famous people to brand online stores should be investigated separately.  It is suggested to evaluate the impact of economic sanctions on the performance of domestic online businesses in a separate research format. It is suggested to develop a model related to social media marketing of online stores using metacombination method in future researches.

Abstract Abstract Megaproject means projects with a wide range of efforts to achieve strategic goals in time, financial and qualitative macro frameworks. Megaprojects have deep, comprehensive and lasting outcomes. For this reason, it is important to identify the factors related to megaprojects success and failure. This research aims to identify a theoretical framework for megaproject success and failure factors with a meta-synthesis approach. The research is applicable with a qualitative methodological approach and meta-study strategic approach. The statistical population includes megaproject management research, sampling method is judgmental, and sample size is 23. The research data analysis method includes the steps of extracting and coding data, analyzing in case-specific level, synthesis on cross-study level, and building theory with meta-synthesis. Theoretical framework of megaprojects success and failure factors has 139 concepts, 21 subcategories and 6 categories. These categories include local level, national level, governance level, international level, available capital and megaproject management process. In this theoretical framework, the categories of local level, national level and governance level have mutual influence on each other. These categories also have effect on available capital. Available capital also has effects on megaproject management process. Ignoring cultural capital and symbolic capital and focusing on physical capital and social capital is evident in megaproject management research. Also Ignoring or exaggerating international factors is evident in megaproject management research. While, in this research international factors identified as a contextual factor in the network of supra-causal relationships of the success and failure factors of megaprojects. Extended Abstract Introduction Different projects have different levels of importance and accordingly different projects success and failure have different levels of importance. Megaproject is a concept to explain the differentiation of projects with strategic importance from other projects (Cerić et al., 2021). By defining a large range of activities and allocating a large range of resources to achieve a large range of achievements, the megaproject causes the formation of new power relations in industry and politics (Locatelli et al., 2021). Many researches have introduced megaproject success and failure factors. However, there are scattered theoretical aspects and discrete practical aspects about megaprojects success and failure factors. In this situation, identifying megaprojects success and failure factors depends on a comprehensive review of the literature of megaproject management. This research aims to identify a theoretical framework for megaproject success and failure factors with a meta-synthesis approach. Theoretical framework While ordinary projects have few stakeholders, megaprojects have many stakeholders. The rational reason for this issue is the mobilization of many resources and the definition of many activities (Zeković & Maričić, 2022). Also, project stakeholders have limited expectations, while megaproject stakeholders have high expectations. The expectations of megaproject stakeholders are to make strategic changes. Megaprojects are defined only in long-term periods. In long-term periods of time, the changes are transformative and sustainable (Wang et al., 2022). In fact, the megaprojects concept is an attempt to differentiate strategic projects with a wide range of stakeholders from other projects (Grubbauer & Čamprag, 2019). megaprojects are usually influenced by 4 types of goals. These goals include technology-related goals, policy-related goals, economic-related goals, and aesthetic-related goals. The megaprojects management process consists of 5 phasis. These phasis include initiation, planning, execution, monitoring and closing (Flyvbjerg, 2014). While megaprojects are defined in different contexts, these phasis are common to all megaprojects. Methodology meta-synthesis used in this research has eight steps. These steps including framing the research question, locating relevant research, inclusion/exclusion criteria, extracting and coding data, analyzing on a case-specific level, synthesis on a cross-study level, building theory from meta-synthesis and discussion (Hoon, 2013). The statistical population is all megaprojects management researches, sampling method is judgmental, and sample size is 23 researches. The statistical population identified using the selected keywords of megaprojects, megaprojects management and project management for searching in Google Scholar. Examining the titles of related researches led to the identification of 91 researches with related title. Examining the abstract of researches with related title led to the identification of 47 researches with related abstract. Examining the content of researches with related abstract led to the identification of 34 researches with related content. Finally, using inclusion/exclusion criteria for examining the researches with related content led to the identification of 23 researches for meta-synthesis. Date analysis includes four stages including extracting and coding data, analyzing on a case-specific level, synthesis on a cross-study level and building theory from meta-synthesis. The research data analysis tool is MAXQDA. Four criteria including credibility, dependability, confirmability and transformability used to evaluate the quality of qualitative research. Results Theoretical framework of megaprojects success and failure factors has 139 concepts, 21 subcategories and 6 categories. These categories include local level, national level, governance level, international level, available capital and megaproject management process. The local level category has three subcategories including sense of national belonging, sense of justice and sense of security. The national level category has four subcategories including skilled workforce, development perspective, social responsibility and public service. The governance level category has three subcategories including governance transparency, development programs and financial discipline. The international level category has four subcategories including Stability of international financing, stability of international supply chain, stability of access to information and stability of technology. The available capital category has two subcategories including social capital and physical capital. The social capital subcategory has three concepts including social participation, social trust and civil trust. The physical capital subcategory has four concepts including Financing dependence, financing chain dependence, financing continuity and supply chain continuity. The megaproject management process category has five subcategories including initiation, planning, execution, monitoring and closing. The initiation subcategory has five concepts including transparency in explaining goals, feasibility, identification of beneficiaries, cost and benefit estimation and support of senior managers. The planning subcategory has five concepts including attracting the opinion of government officials, paying attention to social responsibility, the range of authority of managers, the modularity and the flexibility of programs. The execution subcategory has five concepts including innovation, competence of managers, retelling of achievements, scope of group communication and freedom of information flow. The monitoring subcategory has five concepts including alignment with visions, access to contracts, transparency of financing, transparency of financial allocation and attention to schedules. The closing subcategory has four concepts including assessing sustainability, participation of local communities, welcoming national communities and recording the value creation process.   Conclusion In theoretical framework of megaprojects success and failure factors, the category of international level placed in the context of meta-causal network, while this category neglected in many previous researches (Li et al., 2020). In fact, the extreme focus on national level categories or international level categories is clear in previous researches. In researches with an extreme focus on international categories, there is the viewpoint that the process of globalization has reduced the role of local categories and national categories. In theoretical framework of megaprojects success and failure factors, the categories of local level, national level and governance level have mutual influence. These mutual influences consistently emphasized in previous researches (Shenoy & Mahanty, 2021). However, less attention paid to the category of governance level in previous researches (Wang et al., 2022). It should be noted that previous researches have mostly focused on countries with a federal structure (with central and local governments). In theoretical framework of megaprojects success and failure factors the categories of local level, national level and governance level have influences on available capital category.

Abstract Abstract The aim of the current research is to provide a model to explain the effect of internal and external organizational decision components on the cost price of industrial products with a factor-based approach. The research method is applicable in terms of its purpose, and, a kind of qualitative and quantitative research of an exploratory type in terms of the process. The statistical population of the research is all experts and informants of the cost price of industrial products, and 35 people were determined as the sample size by the snowball sampling method. Companies' databases such as data related to industrial production and product pricing were used to collect data. Three methods of theme analysis, Delphi technique and factor-based model were used to analyze the data. The software used for the Delphi technique was SPSS version 25, and Netlogo software was used for the implementation and simulation of the factor-based model and its validation. The findings show that the changes in each factor during the period under review have an effect on other factors in the final price, and at the end, the validity of the model was confirmed by the experts. Therefore, the integration of the theory of constraints with factor-based modeling can be used as an effective tool in the cost price of manufactured products, and by means of it, the appropriate selling price of products can be determined and predicted in the short and long term periods. Extended Abstract Introduction From a long time ago, information has been very important in the process of conscious and enlightened human decision-making. With the development of societies, the importance of information in decision-making has increased. Today, information is considered as one of the important indicators of the strength of societies and their sustainable development. Accounting is a process that creates financial information, and in all economic units, an important part of decisions is made based on this information. Currently, accounting knowledge has become a comprehensive knowledge that many feel themselves obliged to know (Wu & et al, 2023). The need for accounting information has grown significantly in recent years. This growth has been due to the decrease in the cost of using computers as well as the increase in the use of scientific and complex methods for planning and decision making. Therefore, managers need more than ever the detailed accounting information, especially information related to the cost price. This growing need for accounting information is to meet internal organizational needs and also prepare financial reports for interest groups outside the business unit (Bloze, 2022).  In order to achieve this goal, managers must have accurate and timely information about the limitations in the system, the cost price of each product, and the available solutions for the optimal use of these limitations. Management accounting as a system must provide this information for managers (Hook, 2022). The traditional management accounting system and the developments in it, such as activity-based costing as well as the theory of constraints solutions, have been able to provide the aforementioned information well (Seyedy & et al, 2021). One of the most flexible modeling methods is factor-based or factor-oriented modeling. The basis of naming this method is because the agents play an essential role in the model. In this type of modeling, each of the real world agents play a role as decision-making and fully automatic entities called model agents. In this regard, the aim of the current research is to answer this main question: what is the presentation of the simulation model of internal and external organizational decision components in improving the cost price of industrial products based on the factor-based approach? Theoretical Framework Internal decisions  Internal decisions in every organization are prepared by the senior managers of the organization periodically, often monthly. These reports are prepared on the way the organization works, including the cost price of products, material consumption, purchase reports and other important reports on industry and production trends. Intra-organizational decisions can be considered as types of management reports; because these reports are presented to the managers for detailed analysis and financial performance of the organization. (Junner, 2010) External decisions  Extra-organizational decisions mean a type of report that is exposed to the observation of others after the approval and review of the organization's managers. These reports examine the financial conditions of the organization in general. Reports such as financial statements, profit and loss, balance sheet, etc. are such reports that generally examine financial accounts. These reports are not entered with the details of the smaller parts of the organization such as production and materials, etc. (Liang, 2019). The cost price of industrial production Manufacturing/industrial/commercial companies usually have many side costs that have a significant impact on the process of determining the price of a product. In other words, organizations have direct and indirect costs that can affect the cost price of products. Cost price accounting (cost accounting) is the process of collecting information about the costs incurred by a company's activities. Cost price accounting is a type of management accounting whose purpose is to calculate the total production costs of a company by evaluating the variable costs of each stage of production as well as fixed costs (such as rental costs) and is necessary to maintain a stable level of profit in the short and long term. North, 2019) Factor-based simulation model  One of the most flexible modeling methods is factor-based modeling. The basis of naming this method is because the agents play an essential role in the model. In this type of modeling, each of the agents of the real world is called a model agent as a fully automatic decision-making entity. Each of these agents has various parts to understand the environment, analyze it, and finally take action. In fact, in factor-based modeling, the decision-making process in the real world is tried to be simulated by similar factors. (Hader, 2018) Research methodology According to the goals it pursues, the present research is a type of applicable research, and in terms of the process of conducting research places in the field of qualitative and field research, of an exploratory type. The statistical population of the research is all experts and informants of the cost price of industrial products, selected by the snowball sample. The experts' criteria included having a management experience in cost accounting for more than 5 years, and having a master's degree or higher. In this research, 10 people were determined as the sample size. In order to collect data from the companies' databases, data related to industrial products and their pricing were extracted to check the research objectives. Three methods of theme analysis, Delphi technique, and factor-based model were used to analyze the data. Netlogo software was used to implement and simulate the agent-based model and validate it. Research findings The findings show that during different years from 2022 to 2024, any changes in endogenous and exogenous variables have a direct relationship with each other; and the cost price also decreases and increases with the decrease and increase of these costs. The behavior of agents during different changes in the final price of products shows fluctuations. Based on the findings, it can be stated that the endogenous variables are: marketing, advertising, distribution and sales, transportation, manpower, construction overhead, investment, profit, volume and number of sales, pricing, depreciation cost, production capacity, consumed energy, and quantitative discounts; and also exogenous variables include: technology level, inflation, taxes and tolls, market competition, exchange rate, bank interest rate, possible license fees, union rules and regulations, import and export amount, market demand, price of energy carriers, price of raw materials, nature of the market, price of competitors, boom or bust of the market, price elasticity, and substitute goods. Cost accounting information is designed for managers. These findings are in agreement with the research results of Omran (2020) and Over & et al (2021) in the components of construction overhead, investment, profit; of Jamz & Kolz (2021) and Rota & Soza (2021) in the price components and depreciation costs, of Seyedy & et al (2021) in the price components of energy carriers, and the price of raw materials, and of Kadim & et al (2020) and Paro & et al (2019) in the price components of competitors, the boom or bust of the market. Conclusion According to the findings of the research, the following suggestions can be made: 1- It is suggested to gather information about competitors and inter-task coordination by monitoring as much as possible, and by analyzing the strengths and weaknesses of competitors, they will become more profitable and, as a result, perform better. 2- Cost reduction will not be possible except by redesigning the product. In this technique, before the production stage, attention is paid to cost management to produce a product with a predetermined cost price and at the same time provide the desired profit of the management. 3- In costing, first the price is determined based on market analysis, and then the cost price of the product is determined according to the expected profit of the company. 4- Determining the selling price of products should be variable according to the amount of customers' orders to help increase the profitability of the company while being competitive 5- Establishing a strategic supply chain with raw material suppliers will reduce the initial production costs and ultimately reduce the cost price. 6- Creating an integrated software enable to connect all the separate softwares together and prevent the entry of new and parallel information has a significant effect on increasing the precision and accuracy of cost price calculations in the industry. Researchers can also use other methods to model and compare the results, such as fuzzy dynamic systems, structural and interpretive modeling, simulation algorithms, dynamic non-cooperative game theory, etc.

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

Abstract Abstract The purpose of this research is to investigate the impact of environmental stimuli on the implementation of the agility policy in logistics villages of Tehran province. The current research is applicable-developmental in terms of purpose. The statistical population of the research includes managing directors and members of the board of directors, deputies, managers and heads and supervisors of different departments of logistics villages in Tehran province, whose number is 99 and the sampling method is total number. The information collecting tool was the questionnaire of environmental stimuli made by the researcher, taken from the qualitative section. The reliability of the research was checked and confirmed using Cronbach's alpha criterion in SPSS software. SPSS software was also used for data analysis, and PLS software was used for structural equation modeling. The findings of the research showed that the acceptance percentage of the language term "very high pressure and impact" is confirmed for the category of the impact of environmental stimuli on the implementation of the agility policy of the administrative system of logistics villages in Tehran province, and also the model has a good fit. Extended Abstract Introduction One of the most important policies included in the policies of the administrative system announced by the Supreme Leader is the issue of making administrative structures agile and flexible (paragraphs 10 and 11 of the mentioned document) (Office of Preservation and Publishing of Her Holiness's Works, 2009). And the reason for this importance and emphasis on it is the scientific and research propositions of great scientists and researchers such as Goldman (1995) and SE Lootah et al, (2020) that tie the issue of agility of administrative systems to their survival and organizational life. Evaluation is part of the most important requirements for the perfection of public policies, including the agility of administrative systems, which guarantees their thought-oriented, accurate implementation, and continuous improvement (Vaezi & MOhammadi, 2017). According to many experts, evaluation of implementation is a legal requirement, but in principle, evaluation is a way for effectiveness, policy improvement, policy development, service delivery, ensuring the fulfillment of needs, and using existing potentials. The main core of the new policy is the evaluation that can lead to the effectiveness and efficiency of the service (Equality and Human Rights Commission (EHRC)); this proposition is obviously imaginable and generalized for evaluation of agility policy in logistic villages. Determining suitable areas for the construction of logistics villages and determining its functions in the "Document for the preparation of logistics centers of the country" as an upstream document in 2017 was approved by the Ministry of Roads and Urban Development of IRI., and "Public Warehouses and Customs Services Company of Iran" to as the only example of logistics centers in the country, whose nationalization was approved by the Revolutionary Council of IRI. in the meeting dated 2/20/1359, will be studied as the target community. Logistics centers in different countries not only act as connecting points of different types of transportation, but have appeared as links connecting trade and transportation (Uyanik et al, 2018), which shows the importance of these institutions in the formation and development of logistics in the country.  Therefore, the researcher is trying to answer the question: what is the effect of environmental stimuli on the implementation of the agility policy in logistics villages of Tehran province? Theoretical Framework Policy The measures necessary for the effectiveness or execution of the selected policies are concentrated, which is called policy implementation. Enforcement of public policies refers to the enforcement of a specific policy decision in accordance with the law, the court, or the directives of any administrator. In the process of managing policies, they are often developed or added in their details. One of the main stages of policy making is its implementation stage. Establishing a logical and appropriate communication between policy makers and implementers is considered one way to develop countries and it will cause the opinions of employees at the level of organizations and the views of people at the level of society to be somehow involved in policy making and drafting of laws. Paying attention to implementation in the policy-making process accelerates the realization of the goals of the system and leads to the realization of bureaucracy in society (Parsanasab et al, 2022). Organizational Agility Organizational agility can be considered an organizational competency and ability to effectively engage with the ecosystem and help organizations to keep up with technological, economic, social and cultural challenges in a changing environment (Dupont, 2019). Research background  Rahimi et al, (2023) discussed the effect of using knowledge management on organizational agility with the mediating role of innovation in defense project-oriented organizations. The findings of this research showed that the application of knowledge management had a direct, positive and significant effect on the agility of defense project-oriented organizations with a coefficient of 0.498, and it can also increase organizational agility through organizational innovation with an indirect effect and a coefficient of 0.363. Therefore, defense project-oriented organizations should focus more on the effective implementation of knowledge management, so that through strengthening innovation and improving the level of organizational agility, they can respond to the rapid changes in the defense environment and create a suitable level of defense deterrence. Parsanasab et al, (2022) examined the presentation of a model for the acceptance of public policies in the field of personnel by the target community. The relevant results showed that the value of the GOF index for the numerical model is equal to 0.495, which is a strong index and shows the overall high quality of the model. Based on this index and other indicators of the model, it was proved that the 22 identified criteria can, in general and in the form of a model, well measure the acceptance of the public policy, and the effects of each of the criteria present a suitable predictability. The impact of the identified variables in the model showed that all the identified factors have a significant effect in explaining the acceptance of the policies. The factor of interference and policy dependence, the methods of implementing the interference policy and the culture of the target society, and the environment of the target society have the greatest effect in explaining the acceptance of policies, and organization has the least effect.   Research methodology The current research is applicable-developmental in terms of purpose. The statistical population of the research includes managing directors and members of the board of directors, deputies, managers and heads and supervisors of different departments of logistics villages in Tehran province, whose number is 99 and the sampling method is a total number. The tool for collecting information was the questionnaire of environmental stimuli made by the researcher and taken from the qualitative section. The reliability of the research was checked and confirmed using Cronbach's alpha criterion in SPSS software. Research findings SPSS software was used for data analysis, and PLS software for structural equation modeling. The findings of the research showed that the acceptance percentage of the language term "very high pressure and impact" is confirmed for the category of the impact of environmental stimuli on the implementation of the agility policy of the administrative system of logistics villages in Tehran province, and also the model has a good fit. Conclusion The present study was conducted with the aim of investigating the impact of environmental stimuli on the implementation of the agility policy in logistics villages of Tehran province. The results of this research are consistent with the results of Rahimi et al, (2023), Jamaluddin Ahmad (2020), Jae Moon (2020), Jamaluddin, Ahmad (2020), and Tavakoli Rudi et al, (2019). Jamaluddin Ahmad (2020) showed in a research that the use of management information systems based on information and communication technology had a significant impact on the quality of local government financial reports and accountability and transparency of local government. According to him, these results are strengthened by using the principles of government agility in the form of government agencies that use skill, accountability, flexibility agility, and competence agility. According to the research results, it is suggested: - Involving stakeholders: make maximum use of the network of stakeholders in their work agenda. For this reason, there will be no discrimination, bias and personal interests in the conclusions, and it makes the model objective. - Comprehensive rooting in the ruling paradigms in policy effectiveness: Unlike many public policy evaluation models, categories such as the implementation process, environmental drivers, organizational framework makers, outputs and effects of policy implementation, and implementation have been considered. - Making decisions and defining actions as a result of the evaluation - Use of uncertainty: in the real world, programs and policies are implemented in an environment where uncertainty is one of the main characteristics of it, and decision-making and management, which is an integral part of the evaluation process, also takes place in the light of culture, perceptions, beliefs and values, attitudes, personality, knowledge and human insight, whose main essence is uncertainty. - Emphasis on learning and dissemination of knowledge: learning is the ultimate goal of policy evaluation, which can be facilitated by knowing the activation mechanisms and possible obstacles.  - The comprehensiveness of evaluation values: by considering the environmental conditions, organizational frameworks, policy implementation outputs, policy implementation consequences, implementation process and procedures, learning, etc., it has covered different angles of evaluation with a metaphor from the systems theory approach.

Abstract Abstract The purpose of this research is to provide a customer loyalty model based on the five senses with the mediating role of perceived value in the insurance industry (case study of life and investment insurance). The research method is applicable in terms of purpose, and descriptive-survey in terms of the conducting method. According to the subject nature of the research model and professors' opinions, the statistical population of the research is the insurance buyers; and due to the limited statistical population, 384 people were selected using Cochran's formula; and the random sampling method is simple. The collection tool is a researcher-made questionnaire, taken from the qualitative part of the research. SPSS and PLS software were used for analysis. Also, confirmatory factor analysis was used to show the reliability of the questionnaire. The results showed that the five senses with the mediating role of perceived value have a positive and direct effect on customer loyalty, and the fit of the proposed model for the relationship of the variables has been confirmed. Extended Abstract Introduction In order to create a positive relationship with customers, businesses must effectively manage marketing strategies as a tool to meet customer needs and build customer loyalty. While customer retention is an essential element in strengthening the company's profitability; loyalty is created with the aim of creating a long-term relationship between companies and their customers (Hwang et al, 2019). The main reason for the importance and loyalty of customers for service companies is that with the increase of loyal customers, the number of visits and purchases increases, which leads to a larger market share for that company. In fact, in order to survive in tough competition and keep existing customers, predicting the potential of loyal customers has become one of the main tasks of strategic managers (Khan et al, 2019). Another factor in customer loyalty research literature is the perceived value of customers, which is assigned to the perception that a person has about a product or service. It is possible that this belief is based on the thought of the experience of the individual's point of view, which is measured according to the ratio of the cost paid for that product or service and the value received (Ashraf et al, 2018). These beliefs, based on past studies of factors, have been effective on customer loyalty An era in which companies, regardless of whether they sell traditional consumer goods or provide services, consider effecting and influencing customers in new, stimulating, innovative and creative ways. Marketing enters this era in a situation where tested ideas and concepts are being revised. Traditional marketing is slowly disappearing and giving way to new methods such as sensory marketing. Sensory marketing emphasizes the use of five human senses (sight, hearing, smell, taste and touch) in the field of marketing. The ultimate goal of sensory marketing is to create a sensory experience with the help of the five human senses (Hamacher & Buchkremer, 2022). According to the mentioned points, the researcher is trying to answer the main question of how to present the customer loyalty model based on the five senses with the mediating role of perceived value in the insurance industry. Literature The perceived value of the brand is necessary, through a complex process and a comprehensive approach, to lead towards the desired repeated purchase behavior, and finally the perceived value is the consumer's overall assessment of the desirability of a product based on the perceptions he has of the receipts and payments (Salehi Seghiani et al, 2019). Loyalty is the total amount of feelings and attitude that makes the customer buy again certain goods and services from the company (Shahid et al, 2022). In general, customer loyalty is always defined as a sales frequency with a relative volume of purchases from the same branch (Jenneboer et al, 2022). The goal of most organizations is to achieve customer satisfaction. Customer satisfaction with the services provided leads to recommending the product or service to other customers (Chisam et ai, 2022). In the customer's interaction with the company, environmental information is received by the five senses. Compatibility or lack of compatibility of the characteristics of the environment with the sensory tastes of the customer can cause satisfaction or dissatisfaction of the customer. Bahrami et al, (2022) investigated the impact of citizenship behavior and cooperative behavior of customers on their perceived value and satisfaction. The findings showed that citizenship behavior and cooperative customer behavior have a positive and significant effect on the perceived value of customers. The perceived value of customers has a positive and significant effect on their satisfaction. Also, the mediating role of perceived value in the relationship between citizenship behavior-customer satisfaction and cooperative behavior-customer satisfaction was confirmed. Asgari & Fazeli (2022) investigated the impact of mixed sensory marketing on customer loyalty in Iran's clothing industry. The results of the research showed that all sensory marketing components, except the interaction component, have a positive and significant effect on customer loyalty. Research methodology This research is applicable in terms of purpose, and descriptive-survey in terms of implementation method. According to the subject nature of the research model and professors' opinions, the statistical population of the research is the insurance buyers, which in the current research is a study on life insurance and investment. According to the obtained statistics, the number of the population was about 384 people, due to the limited statistical population, Cochran's formula was used and the random sampling method is simple. The tool for data-collecting is the questionnaire made by the researcher, which is related to the investigation of the relationship between the dimensions of the five senses and the perceived value on customer loyalty in the insurance industry, and is taken from the qualitative section; which includes 4 dimensions for perceived value (economic value, social value, perceptual value and emotional value), 5 dimensions for five senses (sense of sight, sense of hearing, sense of touch, sense of smell, and sense of taste), and 3 dimensions for customer loyalty (behavioral loyalty, attitudinal loyalty, and emotional loyalty).  Research findings Data analysis was done using SPSS and PLS software. The present research has seventeen hypotheses, all of which were confirmed, and the results showed that the five senses with the mediating role of perceived value have a direct and significant effect on customer loyalty, and the fit of the proposed model for the relationship of the variables has been confirmed. Conclusion The current research was conducted with the aim of presenting the customer loyalty model based on the five senses with the mediating role of perceived value in the insurance industry (case study of life and investment insurance). This finding is consistent with research findings of Bahrami et al, (2022), Behruzi & Sohrabi (2022), Asgari & Fazeli (2022), Lv et al, (2020), Hwang et al, (2019), and El-Adly (2018). Lumi et al, (2022) showed that the perceived image and value of customers has a positive and significant effect on the satisfaction and eventually on the attitudinal loyalty of customers, and this causes them to increase the intention to buy again. Ezati & Mazhari (2021) showed that brand equity, brand identity and brand loyalty have a positive and significant effect on repurchase intention. According to the research results, it is suggested: - Customer loyalty can play an important role in the success of organizations; finding out the effective factors on customer loyalty will help managers and employees of organizations to get closer to customers and respond to their needs faster and better. - By specifying the goals of the organization; organizational processes, the support of the managers of the organization to the employees, the system of payments and benefits, and the promotion system in the organization are among the things that can affect the perceived value. Adequate knowledge of buyers and target customers should be done because in order to be able to create excellent and superior value for them, it should be done continuously to ensure the customer's interests.