Journal of value creating in Business Management

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

Abstract Abstract The aim of the current research is to analyze the discourse of tourism development with a justice-oriented and moderate approach. The present research method was discourse analysis and applicable in terms of purpose. The statistical sample in this research was a total of 60 texts, including all texts expressed by government managers in the tourism sector in two historical periods of governance in the Islamic Republic of Iran, with justice-oriented discourse and moderation discourse in 8-year periods. The library method was also used to collect data. The findings showed that the characteristics of traditional public administration included: applying the authority of the government over all departments, intense hierarchical structures, integrity of regulations and working procedures, separation of administration from politics, and strict controls. Also, the characteristics of modern public administration included: deregulation, privatization, adjustment of manpower, and market competition. Justice-oriented discourse management is close to modern public administration and includes features of good governance. Also, moderation discourse management is closer to modern public administration and includes features of traditional public administration. Extended Abstract Introduction Tourism is an ancient phenomenon that has existed in human societies for a long time and has gradually reached its current technical, economic and social position during different historical stages (Razvani, 2007). In addition, due to its special geographical location and the existence of its culture and customs, historical works, art and cultural heritage, Iran has definitely been considered the best destination for travelers and tourists of the ancient era (Hasanpour et al., 2012). The tourism industry in Iran was officially formed half a century ago in order to introduce the greatness of Iran and the civilization of this ancient land, and for the first time since 1314, an office was established in the Ministry of Interior called the Department of Tourism Affairs. In 1385, with the approval of the Supreme Administrative Council, the Handicrafts Organization was merged with the Cultural Heritage and Tourism Organization. According to the above, it can be generally said that the tourism industry is a nascent industry in the country, which is still at the beginning of its work (Nemati, et al., 2014). Although in recent years various political, social, economic events and even natural disasters have brought many sudden shocks to the world tourism industry, this industry has shown that it has a lot of resistance and can continue to grow despite all these conditions and make more progress every day than yesterday (Bakar & Rosbi, 2020). Since Iran has been experiencing climate change and drought in the last few years, agriculture is not in a very favorable situation, and this is where the tourism industry becomes an important issue for employment. When we pay attention to the priority of the tourism sector, we see Iran at the 117th rank, a position that shows that even though everyone knows the colorful role of the tourism industry in economic prosperity and employment, little effort is being made to grow this industry in Iran. (Research Institute of Cultural Heritage and Tourism, 2016). Based on the mentioned materials, the purpose of this research is to answer the question: what is the analysis of the discourse of tourism development with a justice-oriented approach and moderation in Iran? Theoretical Framework Justice-oriented discourse: The election of the ninth presidential term with the inauguration of the Ahmadinejad government represented a fundamental change in the country. Ahmadinejad was the head of the government of the Islamic Republic of Iran in the years 1384 to 1392. The main orientation of Ahmadinejad's positions was around topics such as justice, self-belief, religiosity, reformism, fight against corruption, centralism, fight against the welfarism and luxury of managers, paying attention to the deprived and oppressed groups and the marginalized. The discursive approach of his government is on the way to return to the foundations of the Islamic Revolution, but in practice, the populist approach of the government presents a vulgar interpretation of the ideals of the revolution. In terms of basics, the discourse of the Ahmadinejad government should be understood in its mass nature and the tendency to see things in a mass way; hence, this discourse has been introduced as the duty-oriented mass discourse (Darabi, 2009). Moderation Discourse: After winning the elections of the 11th and 12th periods from 1382 to 1400, Rouhani assumed the presidency of the government of the Islamic Republic of Iran in this period, and according to himself and his colleagues in the government, he formed the moderation discourse. Rouhani tried to instill hope and peace and win the voters' opinion by using descriptive combinations as well as hopeful terms such as Alhamdulillah and Ansha'Allah. He considered his discourse of moderation different from other previous discourses and even his election rivals. Rouhani believed that the 11th government is the government needed by the Islamic Republic of Iran because progress in the economy, prosperity of business and creation of employment in the country requires the normalization of relations with neighbors and international forums, and the government has a very high ability in foreign and international relations (Mirzaei & Rabbani Khorasghani, 2015). Tourism is an important part of economic services. According to studies by the World Tourism Organization and the World Travel and Tourism Council in 2013, the total share of travel and tourism in the global economy has increased to 9.5% of the global GDP ($7 trillion), which not only produces wider economy, but also is growing faster than other important sectors such as financial and commercial services, transportation and construction; and in total, in 2013, it created nearly 266 million jobs (Pratt & Tolkach, 2018). The participation of indigenous people in the development of tourism is one of the main criteria of social power. It is obvious that if the natives do not have a correct view of the tourism industry, they will not provide proper services to tourists or even in some cases they may consider tourists as invaders and usurpers. In these conditions, the development of the tourism industry in the region will face serious problems (Iqbal et al., 2022). The received positive effects, as a result of tourism, encourage the society to support the development of the tourism industry and especially the activity in this industry. But the perceived negative impacts prevent residents from supporting tourism development (Shokohi et al., 2012). The cultural point of view of the people of the region in the field of tourism has a significant impact on the development of the tourism industry in tourism areas. Culture is an influencing factor that must be formed and promoted bilaterally. Cultivation and cultural acceptance are two important categories in the development of the tourism industry, which must be done by both the host and the guest (Hezarjaribi & Najafi, 2011). Research methodology The current research is among the qualitative researches and seeks to analyze the discourse of government management in the tourism development sector. Discourse analysis is a new method for research in communication texts that has been used to understand the message and meaning used in communication messages. In the beginning, this method was largely indebted to linguistics (Altamirano, 2022). The statistical population of this research includes all the texts expressed by government managers in the tourism sector in two historical periods of governance in the Islamic Republic of Iran, including the justice-oriented discourse (1384 to 1392), and the moderation discourse (1392 to 1400) in 8-year periods, published in newspapers, magazines and the website of the presidency etc. The sample size of the research was a total of 60 texts that were interpreted and analyzed. Finally, with the results of the investigations, it was concluded that all 60 are basic texts. Thematic analysis method was also used to analyze the data. Research findings Based on the analysis of the texts of each of the justice-oriented and moderation-oriented discourses and the statistics of the characteristics of each, the findings showed that the characteristics of traditional public administration include: applying the authority of the government to all sectors, intense hierarchical structures, the integrity of regulations and work procedures, Separation of administration from politics, and strict controls. Also, the characteristics of modern public administration included: deregulation, privatization, adjustment of manpower and, market competition. Justice-oriented discourse management is close to modern public administration and includes features of good governance. Also, moderation discourse management is closer to modern public administration and includes features of traditional public administration. Discussion In the justice-oriented period, modal constructions of coercion and obligation are almost at the level of the reform period, which indicates the democratic management style of delegation. During this period, Mr. Ahmadinejad delegated the affairs to the managers of the tourism department, Mr. Mashai and Baghai. In this period, the definite cognitive aspects have the highest rank, which indicates the high efficiency and performance in the development of the tourism sector. It should be noted that this research is based on the texts expressed by the discourse analysis method and only the literary aspect of the discourse has been examined. For this reason, since the intervening variables have not been examined in the research, the researcher's publication believes that according to the various influential variables, the efficiency and performance in all four periods in the tourism development sector was low, but considering the improvement of the country's conditions compared to the beginning of the Islamic Revolution, the justice-oriented period had better conditions and grounds for the development of the tourism sector. In this period, modal doubtful constructions are more than the period of moderation and less than the period of construction and reforms, and this is where the inefficiency of the managers of the tourism development sector is seen, because in this period, due to the improvement of the country's conditions compared to the previous periods and the absence of Corona and the increase in oil prices, this doubt is a sign of extreme weakness of the relevant managers. In the period of moderation, non-modal constructions of compulsion and obligation are at a higher level than average and indicate the existence of command management style and pressure from top to bottom. In this period, definite cognitive constructions are less than the justice-oriented period and more from the period of construction and reforms, which can, considering the increase in the number of tourists in this period and the existence of the corona crisis, sanctions and the reduction of oil prices, etc., the performance and efficiency of the government in this field considered high or relatively acceptable. In this period, the constructions of the doubt have the lowest level compared to other periods, and this indicates the sufficient knowledge and expertise of the government managers of the tourism sector. In this period of doubtful cognitive constructions are more than the justice-oriented period and less than the period of construction and reforms, which indicates an average level of transparency of government affairs in the tourism development sector in this period. Looking at the data in the table, it can be said that almost the level of expertise of the managers of all four periods is in the average level and it has affected the efficiency and effectiveness.

Abstract Abstract The main goal of this research is to design a causal model of factors affecting the Lars supply chain (lean, agile, resilient and sustainable). This research is applicative-developmental in terms of purpose. In line with the purpose of the research, firstly, each of the supply chain paradigms was examined using the theme analysis method of the research literature, and then, by using which; the dimensions of sustainable supply chain, resilient supply chain, agile supply chain, lean supply chain, and 16 indicators were also specified. Their differences were also identified. Dimtel method was used to determine the effectiveness of each of the indicators, and for this purpose, the Dimtel questionnaire was completed by professors and experts in this field, and finally, the relationships between the indicators were determined in the Cartesian coordinate system. The results of this stage showed that economic factors, agility, continuous improvement and flexibility are, respectively, the most influential, and on the other hand, supplier management is the most influential among the Lars supply chain indicators. Finally, in order to present a suitable conceptual model of the Lares supply chain, using the method of structural equations, the validity of the relationships of the model provided by 20 experts in this field was quantitatively evaluated. Extended Abstract Introduction Lars supply chain is trying to bring lean, agile, resilient and sustainable approaches together in the supply chain in order to benefit from the advantages of each of them and cover their shortcomings at the same time. Agility in the supply chain allows business partners to react to changing markets with visibility into customized services and customized products. Unlike the "lean" paradigm, the "flexible" paradigm responds to unexpected disruptions to achieve competitive advantage. Although a resilient supply chain may not be the least expensive supply chain, it is efficient in unpredictable turbulence (Raut, Mangla, Narwane, Dora, & Liu, 2021). In lean supply chain management, the effort is to bring the inventory level to zero (Carvalho & Cruz-Machado, 2011), but it is noteworthy that the application of each of the paradigms alone will not lead to significant results for the organization in the current competitive environment, and many researchers have stated that the implementation of only one approach such as the lean approach is not the most appropriate supply chain because focusing on minimum inventory and more detailed planning and even only agile implementation may not be cost-effective for companies, and since in today's market, companies want to be flexible and responsive in a cost-effective way, they implement a combination of the most suitable paradigms as a hybrid strategy in accordance with the organization's strategy to improve the supply chain as much as possible (Ahmed & Huma, 2021). Also, implementing any combination of paradigms allows organizations to reduce costs and increase quality, flexibility, and responsiveness to customer demand (Ambe, 2009). Naylor, Naim and Berry (1999) introduced the concept of integrating each paradigm in a supply chain, that is, the acceptable supply chain paradigm. By implementing an acceptable paradigm, one can take advantage of the advantages of each different paradigm (Naylor, Naim, & Berry, 1999). Next, Azevedo et al. implemented agile and resilient paradigms in the supply chain, and this combination of paradigms influenced sustainability and promoted sustainability performance (Azevedo, Carvalho, & Cruz-Machado, 2016). Trade-offs between lean, agile, resilient, and sustainable management paradigms are real issues and help supply chains become more efficient, streamlined, and sustainable. Lean in the supply chain maximizes profits through cost reduction, while agility maximizes profits by providing exactly what the customer needs. Resilient supply chains may not be the least expensive, but they are more capable of dealing with an uncertain business environment. Also, to ensure the sustainability of the management system, the environmental measures should be paid attention. Considering that the tile and ceramic industry is one of the main industries of Yazd province and has the potential to export its products to other countries, the design of the Lars supply chain model is of particular importance in this industry. Considering the importance of this issue, the current research aims to present the Lars model in the supply chain in the current industry so that lean, agile, resilient and sustainable approaches are used side by side in order to benefit from their advantages in supply chain management. Therefore, the researcher asked the main question: what is the design of the causal model of the factors affecting the Lars supply chain? Literature Lean supply chain Lean management approach, developed by Ohno (1998) at Toyota Motor Corporation in Japan, forms the basis of Toyota's production system with two main pillars of "automation" and "just-in-time production". Lean manufacturing is described as the integration of manufacturing systems to maximize capacity utilization while minimizing buffer stock by minimizing system variability (Swenseth & Olson, 2016). Agile supply chain Agility means using market and corporate knowledge to exploit profitable opportunities in an unstable market, which agility is the essential characteristic of the supply chain needed to survive in turbulent and unstable markets. Since customer needs are constantly changing, the supply chain must be adaptable to future changes to properly respond to market needs and changes. The agile paradigm aims to develop the ability to quickly respond effectively to unpredictable changes in markets and increasing levels of environmental turbulence, both in volume and variety (Agarwal, Shankar, & Tiwari, 2007). Resilient supply chain Resilient supply chain is a topic that has attracted the attention of researchers, especially when a trend such as globalization has increased risks for supply chains. Regarding the issue of globalization, the increasing complexity of the supply chain in the global world has caused more uncertainty (Tordecilla, Juan, Montoya-Torres, Quintero-Araujo, & Panadero, 2021). Resilient supply chain is related to the system's ability to return to the initial state or a new and more favorable state after disruption, and avoid failure states. In other words, the resilient supply chain is not only the system's ability to control performance changes when faced with disruption, but also the ability to adapt and sustainably respond to sudden and significant changes in the environment in the form of demand uncertainty (Kamalahmadi & Parast, 2016). Resilience strategies aim to reduce disruptions that threaten the continuity of operations in the supply chain. These strategies can be categorized as proactive or reactive, and from another perspective they can be strategies of flexibility, robustness or redundancy (Gholami-Zanjani, Klibi, Jabalameli, & Pishvaee, 2021). Sustainable supply chain The globalization of supply chains has increased the number of network units and transportation between them, and has led to more greenhouse gas emissions including carbon dioxide emissions, and energy consumption. Therefore, in order to design the supply chain in the future, some necessary measures must be taken, which include adopting a sustainable approach, efficient in energy consumption, reliable and resistant to disruption conditions (Lotfi, Mehrjerdi, Pishvaee, Sadeghieh, & Weber, 2021). Also, other objectives such as environmental impacts, including carbon dioxide emissions and energy consumption, and social welfare have been added to the literature to consider the sustainability problem more comprehensively (Kadambala, Subramanian, Tiwari, Abdulrahman, & Liu, 2017). Research Methodology This research is applicable-developmental in terms of purpose, because it seeks to design a suitable Lars model for the service supply chain. In this regard, by using the theme analysis method, the structure of the researches in each of the lean, agile, resilient and sustainable supply chain approaches were evaluated, and then the most important indicators were identified in accordance with the studies of the previous researches. After the evaluation, the influence nature of these indicators was determined using Dimtel method. Finally, structural equation modeling was used to present the Lars supply chain framework; so that this framework will show the implementation indicators of Lars supply chain and the great effect of these indicators. In the following, the steps of this research and the methods used were explained. Research Findings The findings showed that the Lars supply chain dimensions include the dimensions of sustainable supply chain, resilient supply chain, agile supply chain, lean supply chain, along with 16 indicators of supplier management, supporting suppliers, multiple distribution channels, waste elimination, timely production, logistics management, continuous improvement, flexibility, competence, speed, communication with customers, responsiveness, agility, economic, environmental, and social. Conclusion The aim of the current research is to design a causal model of factors affecting the Lars supply chain. In order to achieve the goal of the research, after reviewing the literature and the background of the research, 16 factors affecting the Lars supply chain were identified in the form of 4 dimensions. In the following, these indicators were evaluated using Dimtel's method to be effective or influential, and then the relationships of these indicators were drawn in the Cartesian coordinate system. Finally, the conceptual model of the Lares supply chain was modeled according to the different dimensions of this chain, and the indicators were evaluated as items in this conceptual model. Then the structural equation method was used to quantitatively evaluate this model. The results showed that sustainability is directly related to communication with the external environment and process and production management. Also, sustainability will directly and indirectly affect the supply chain design. The results of this research are aligned with the results of Khan et al, (2022), Aityassine et al, (2022), Piya et al, (2022), Kazancoglua et al, (2022), Juan, (2022), and Hung, Salehi & Ostvar (2022). The results of this research show that economic indicators, agility, continuous improvement, and flexibility are, respectively, the most influential indicators; and supplier management is the most influential indicator of the Lars supply chain. On the other hand, the multiple distribution channel index, speed, and economic factors are, respectively, the most influential index among the indicators that management decisions in other indicators will have the greatest impact on this aspect of the Lars supply chain, and the management and performance of this index will be in proportion to the performance and impact of other indicators, and the results of the above researches are in line with the confirmation of the results of the present research. Also, Shamout (2019) showed in his research that supply chain analysis has a significant effect on supply chain innovation, but does not have a significant effect on its strength. But supply chain innovation has a significant effect on robustness. In other words, supply chain innovation can play a mediating role in the relationship between supply chain analysis and robustness. Tarafdar & Qrunfleh (2017) showed that chain agility has a significant mediating role. The results of their research confirm the results of the present research. The evaluation of the indicators showed that indicators such as economic index, agility, continuous improvement and flexibility are the indicators that have the greatest impact on other indicators, so according to the obtained results, it is suggested that by managing these indicators, other indicators and their performance can be better evaluated and predicted. In other words, if the economic criteria are at a suitable point in the Lars supply chain, the agility of this supply chain will be maintained, and at the same time, continuous improvement will be created along the supply chain, and it can be hoped that other criteria and indicators of the supply chain Lars will operate well, and so the Lars supply chain will continue to operate with a good performance and will have a promising result. According to the factor loadings of the presented conceptual model, it can be concluded that the indicators of these criteria can play a significant role in the design of the Lars supply chain, and it is suggested that each of the criteria be properly managed and planned in order to achieve the goals. For future researches, it is suggested to use other methods such as fuzzy cognitive map, SD, or interpretive structural modeling to draw the conceptual model of the research and examine how the variables influence each other and compare the results with the results of the current research. Also, researchers can implement in other industries.        

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

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

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

Abstract Abstract The aim of this research is the digital branding model of healthy agricultural products. The research method is applicable in terms of its purpose, and exploratory in terms of its descriptive and analytical nature. The qualitative research method was carried out using the data-based method and Max QDA software, and the code collection tool was a semi-structured interview in the form of a purposive sampling method, and theoretical saturation was achieved with 13 experts in this field. Also, with 82 open coding, 22 central and selective categories, the model of digital branding of healthy agricultural products in Iran was designed. Digital branding of healthy agricultural products is centered around the creation of brand meaning and brand power, which initiates under influence of casual conditions, and makes sense with different strategy of digital brand creation and brand power, and strengthens the brand culture in the target community by compiling and implementing a combination of brand-aligned marketing and integrated communication marketing, and visualizes the identity and personality of the digital brand of healthy agricultural products in the mind of the customer. The strategy under the influence of intervening factors is trying to fulfill the demand for food safety and health, and gains fame by fulfilling the promise of the brand and delivering a healthy product at a reasonable price, and repeated purchase of agricultural products by loyal customers requires more production and causes employment and rural economic prosperity. Extended Abstract Introduction Agriculture has existed since ancient times, and continues to be a vital area of ​​human activity today (Bahcecik et al., 2019). It also is the only source of food, an important supplier of raw materials for industry, as well as a significant market for production (Adamov et al., 2016). Agricultural trade plays an important role in the implementation of national goals and strategic goals of the country. Effectiveness, efficiency of labor productivity and support of employment, small and medium businesses and support of individual entrepreneurship, international cooperation and export have been established due to agricultural businesses. This issue, which is one of the most important and promising parts of the domestic economy, provides not only the food security of the country but also the social welfare of the people. In addition, agriculture plays a major role in shaping the country's export capacity and import substitution program. In recent years, agricultural trade has been developed in most industries in raw materials and feed production.  This has been facilitated by sanctions and the growing demand for safe and quality food products (Butova et al., 2019). The country of Iran is proficient in the production of agricultural products, and produces all kinds of agricultural and garden products every year; all Iranian products have a high capacity to be branded due to Iran's special climatic conditions and the country's four season, but unfortunately, many products that are at a high level in terms of quality are bought in bulk and exported to other countries and sold under the brand of these companies; therefore, the lack of a suitable brand is one of the weaknesses of Iran's agriculture, which demands that this sector be given a proper arrangement. Producers of healthy agricultural products should understand the potential of the Internet as a branding tool in the agricultural sector because the Internet can be a powerful branding tool for healthy agricultural products beyond labels and brochures. The use of the main components of Internet marketing, such as e-mail, online stores, websites, social networks, viral marketing and content increases the contact points with actual and potential customers and shortens the distance between the product supply and the consumer market, and enables receiving feedback from the brand community. In this research, an attempt has been made to answer the question: what is the pattern of digital branding of healthy agricultural products in Iran? Theoretical Framework The pressure to compete with other brands and differentiate with others creates motivation and creates the need for branding. Today, due to factors such as the increase of actors entering a sector, the changing demand of buyers and the increasing expectations of export markets; small business units are forced to review traditional business practices. In a competitive situation, the success of a product largely depends on the perception of its target audience. Branding can be critical to a company's long-term success, especially for companies that operate in markets with many clusters of buyers and sellers and few differentiated products (Ghafourian Shagerdi et al., 2019). Sharma et al., (2023)  in examining the adoption of digital branding among specialty dining startups in a post-pandemic environment concluded that digital branding plays an important role as an independent branding strategy and increases the performance of specialty dining startups in the post-pandemic era. In addition, it highlighted the significant mediating effect of digital support and awareness on digital brand adoption intention. Amidabad et al., (2023) in an article titled Designing a digital marketing model in the brand of online business companies, using a qualitative mixed approach. In the qualitative part of the research, the researcher-made fuzzy Delphi questionnaire was used. The experts were selected through purposive and non-probability sampling, and in-depth and semi-structured interviews were conducted with them. In the quantitative part of the research, the fuzzy Delphi technique was used to screen the obtained indicators, then the interpretive structural modeling method was used to identify the causal relationships between the main research articles. Overall, the model obtained consists of 5 main categories, including digital marketing strategy, personalization, content marketing, interaction with consumers, and mixed digital marketing. Based on the results, it was shown that the digital marketing strategy is the most basic element of the model and is an external independent variable. This variable has an effect on content marketing, interaction with consumers, and mixed digital marketing. Marin & Nilă (2021) in a research titled Branding in the social network: the use of the LinkedIn network in personal brand communication, investigated the attitude of recruitment and human resources professionals towards the development of a personal brand in LinkedIn and the criteria used in the evaluation of a communication and marketing specialist. Quantitative research based on two questionnaires was used to understand the perceptions of the study participants. The results showed that social media networks are a useful tool for developing a personal brand, but communication and marketing professionals show moderate involvement. Similarly, recruitment professionals have high expectations while communication and marketing professionals use similar methods to present themselves. Shafiee et al., (2016) in a research entitled presenting a local branding model for online retail sales using the qualitative method of data-based theory, used theoretical sampling by using the qualitative method and conducting semi-structured interviews with knowledgeable people and experts in the field. After conducting interviews and collecting information, the codes obtained in different sections were analyzed, and after performing the three steps of open, central, and selective coding, the final model was obtained; which includes the sum of central categories, causal conditions, intervening conditions, strategies, and finally, the consequences and results of branding. The results of the research show that the authentic brand prevents the effort to recognize other competitors. online payment through secure banking intermediaries increases trust in the digital brand. Methodology This research is designed based on the approach of basic constructivist theory, which is suitable for understanding the complex, problematic, and relativist nature. Data was collected through semi-structured interview on a sample. Marketing managers and digital branding experts and consultants were purposefully selected based on theoretical sampling criteria. Theoretical sampling means that participants are selected based on emergent analysis; and the theory that is created from the data is subsequently modified from the data obtained from subsequent participants. A total of 13 experts have been interviewed, and theoretical saturation was achieved with this number. Max QDA version 2020 software was used for qualitative analysis and coding of semi-structured interview data. Discussion and Results In this research, for the analysis of indicators and findings in the qualitative part, the data-based theory including three stages of coding was used. In the first stage, primary codes and concepts were extracted using the key points of the interviews. Then 22 main categories and 82 subcategories were extracted. The indicators were analyzed in 3 stages of open, axial, and selective coding. Max QDA 2020 software was used for data analysis, and a total of 113 codes were extracted from 13 interviews in the form of 22 main categories and 82 subcategories. According to the indicators obtained in the research process and the analyzes performed on them, the final model was obtained using the coding method. Conclusion Digital branding of healthy agricultural products is centered around the creation of brand meaning and brand power, which initiates under influence of casual conditions, and makes sense with different strategy of digital brand creation and brand power, and strengthens the brand culture in the target community and visualizes the identity and personality of the digital brand of healthy agricultural products in the mind of the customer. The strategy under the influence of intervening factors is trying to fulfill the demand for food safety and health, and gains fame by fulfilling the promise of the brand and delivering a healthy product at a reasonable price, and repeated purchase of agricultural products by loyal customers requires more production and causes employment and rural economic prosperity.

Abstract Abstract The purpose of this research in the first stage was to examine the mediating role of customer commitment on the relationship between customer's experience and engagement behaviors, and in the second stage to investigate the relationship between customer experience components on commitment and customer engagement behaviors and commitment on customer engagement behaviors. This research is applicable and of a descriptive-survey type. The statistical population of this research was all customers of Ofogh Korosh stores in Isfahan city, the sample size was determined based on Cochran's formula for an unlimited population of 384 people; and for greater certainty, 429 questionnaires were collected and analyzed. A simple random method was used for sampling, and a questionnaire was used to collect data. Also, the reliability of the research was evaluated and confirmed through Cronbach's alpha coefficient. In order to test the hypotheses, the structural equation model and Smart PLS version 3 and SPSS version 19 software were used. Data analysis showed that there is a significant relationship between customer experience and customer engagement behaviors with the mediating role of customer commitment. There is a positive and significant relationship between the components of customer experience (cognitive, emotional, physical/sensory, and social) with customer commitment. In addition, there is a positive relationship between customer commitment and customer engagement behaviors. There is a significant relationship between customer experience components (cognitive, emotional, physical/sensory, and social) with customer engagement behaviors (acceptance, cooperation, feedback, helping others, and positive word-of-mouth advertising). Therefore, by focusing on providing positive customer experiences that strengthen commitment, organizations can drive engagement behaviors and cultivate a loyal customer base. Extended Abstract Introduction Creating an excellent customer experience is a major and challenging issue in marketing (Saeedi et al, 2023; Raeisi Ziarani et al, 2023) and for companies in today's competitive world, it has created a competitive environment where four out of five companies compete with each other for customer experience; and success belongs to those companies that create a better experience for customers (Saeedi et al, 2022); because creating a positive experience is the basis for business growth and development (Raeisi Ziarani et al, 2023). Pleasant experiences can give customers a higher perception of service quality and encourage them to provide suggestions and information to retailers and other customers (Raeisi Ziarani et al, 2023). Customer experience plays an important role in shaping customer commitment (Yingfei et al, 2022). Studies have shown that customers who have a positive social experience interacting with retail employees or other customers contribute to the retailer and other customers and may develop a committed and emotional relationship with the retailer (Raeisi Ziarani et al, 2023; Merdiaty et al, 2023). 2022). Therefore, organizations should prioritize providing exceptional customer experiences to strengthen customer commitment. In addition, commitment affects customer engagement behaviors and causes customer engagement (Chen et al, 2010). In the field of retail, companies must establish strong relationships between the company and the customer by involving customers. Customer engagement is defined as the behavioral disclosure of customers towards a company, product or brand that originates from motivational stimuli (Xuan Do et al, 2020; Barari et al, 2021). According to social exchange theory, customers committed to a particular retailer are willing to support the company as a sign of mutual involvement (Anaza & Zhao, 2013). The social exchange theory shows that when customers are satisfied with the services received from a company, they consider the company as their trading partner to provide superior services and are motivated to voluntarily engage in extra-role behaviors (Raeisi Ziarani et al., 2023). Therefore, customers who gain effective social experiences from interacting with retail employees or other customers are more inclined to help retailers and other customers (Roy et al, 2022). In addition, customer engagement is influenced by customer experience factors and plays a central role in the value creation process that can be beneficial for both parties (Honora et al, 2023). Raeisi Ziarani et al. (2023); Syahputra & Murwatiningsih (2023); and Merdiaty et al. (2022) state that in order to achieve positive customer engagement, companies must create a positive experience for customers. Studies indicate that customers who have positive experiences with the brand are more likely to participate in behaviors such as brand advisors, participating in loyalty programs, and providing feedback (Shukla et al, 2016). But when the customer's evaluation of the brand experience is negative, he tends to inappropriate behaviors such as not providing feedback (Chen et al, 2021). As a result, the researcher of this study seeks to answer two questions: Does commitment have a mediating role on the relationship between experience and customer engagement behaviors or not? and do the components of customer experience have an effect on the commitment and behavior of customer engagement or not? Theoretical framework Customer experience Customer experience is considered as direct or indirect customer interactions that are influenced by cognitive, emotional, physical/sensory and social elements in the interaction process (Roy et al, 2022). A pleasant experience makes the customer return to use the services provided by the company (Syahputra & Murwatiningsih, 2019). Customer commitment Commitment is defined as a multidimensional structure that includes emotional, normative, economic, compulsory and habitual components, and both parties desire to maintain long-term relationships (Roy et al, 2022). Studies have shown that customers who have a positive experience interacting with retail employees develop a committed and emotional relationship with the retailer (Merdiaty et al, 2022) and if they have a poor experience, they are less likely to communicate with the brand or retailer (Shukla et al, 2016). Customer engagement behaviors Customer engagement is defined as a psychological state that reflects interactive and creative experiences of customers with a company (Verleye et al, 2014). Customers will believe that the company cares about their interests and needs when they feel that the company has the ability and integrity necessary to provide good answers to customers during interactions with them (trusting the company). Therefore, customers will be committed to the company, and this will increase their willingness to create and maintain quality relationships with the company (Roy et al, 2022; Wijaya & Simamora, 2023). Paisri et al., (2022) investigated customer experience and commitment on electronic word of mouth advertising and revisit intention. The results showed that there is a positive relationship between all components of customer experience (educational, entertainment, aesthetic, and escape) and commitment (emotional and continuous). Affective commitment mediates the relationship between entertainment experiences, escape from reality, electronic word of mouth and revisit intention. Finally, they stated that managers should focus on customer experience to create customer commitment, positive electronic word of mouth, and revisit intention. Mozaffari Asrami & Yousefi Saeedabadi (2021) investigated the effect of brand experience on customer engagement, considering the mediating role of service quality. The results showed that brand experience has a significant effect on customer interaction. Also, brand experience affects the quality of service. In addition, service quality has a direct effect on customer interaction; and finally, service quality plays a mediating role on the relationship between brand experience and customer engagement. Research methodology The present study is applicable in terms of purpose, and descriptive-survey in terms of data collection. The statistical population of this study is all the customers of Ofogh Korosh stores in Isfahan city. The sample size was determined based on Cochran's formula for an unlimited population of 384 people; and for greater certainty, 429 questionnaires were collected and analyzed. Simple random method was used for sampling, and closed questionnaire of Roy et al. (2022) with a five-point Likert scale was used to collect data. Research findings In order to test the hypotheses, the structural equation model was used through the partial least squares method, and Smart PLS version 3 and SPSS version 19 software were used. The findings of the research showed that based on the significant values ​​related to the hypotheses, the main hypothesis and the first to ninth sub-hypotheses were confirmed except the sixth hypothesis. As the results showed, customer commitment mediates the relationship between customer experience and customer engagement behaviors (Sobel test statistic is 4.45 and is higher than 1.96). Also, there is a significant relationship between the components of customer experience (emotional, sensational, physical/sensual and social) with customer commitment (total significant coefficients are greater than 1.96). In addition, there is a significant relationship between commitment and customer engagement behaviors (the significant coefficient is equal to 7.58, which is higher than 1.96). Finally, the components of customer experience, including emotional, physical/sensual, and social, have an effect on customer engagement behaviors (total coefficients of the significance is greater than 1.96), while the cognitive component has no relationship with customer engagement behaviors (the significance coefficient is equal to 1.09, which is less than 1.96). Conclusion The purpose of this study in the first stage is to examine the mediating role of customer commitment on the relationship between experience and customer engagement behaviors, and in the second stage to investigate the relationship between customer experience components on commitment and customer engagement behaviors, and commitment on customer engagement behaviors. The results of this research is consistent with the results of Roy et al., (2022); Yingfei et al., (2022); Paisri et al., (2022); Mozaffari Asrami & Yousefi Saeedabad (2021); Chen et al., (2021); Raeisi Ziarani et al., (2023); and Barari et al., (2021). The results related to the main hypothesis showed that customer commitment mediates the relationship between customer experience and customer engagement behaviors. Therefore, it is suggested that Ofogh Korosh store should use attractive discounts and support the ideas and opinions of loyal customers in order to improve customer experience and engagement. The results related to the first to ninth sub-hypotheses (except the sixth sub-hypothesis) showed that the components of customer experience have an effect on customer commitment and engagement behaviors. Therefore, it is suggested that the store of Afogh Korosh causes customer commitment and involvement through easier transportation, offering discounts based on the purchase volume, creating a relaxing atmosphere, providing training to the employees to establish satisfactory communication. The results related to the fifth hypothesis showed that commitment has an effect on customer engagement behaviors. Therefore, it is suggested that Afogh Korosh store increases customer commitment by handling customer complaints and empathizing with front-line employees, and increasing customer interaction with the store by facilitating service delivery and requests to fill out customer feedback forms. Finally, the variables present in this research are necessary for the survival of any retail store, and not paying attention to them leads to the reduction of long-term relationships with customers, which results in the lack of profitability of the retail store. Also, buyers who are committed to a relationship show a willingness to make more efforts on behalf of the company in return for previous benefits received from the company, and are more willing to associate with the organization and help recover failed services. By increasing the level of commitment, customers gain a better understanding of what is expected of them during the exchange process and spend more time contributing to the successful delivery of the company's services in the future.

Abstract Abstract
The current research aims at the possible scenarios of the sustainable supply chain in the dairy industry with a future-research approach. The research method is qualitative and applicable, and a descriptive-survey in terms of data collection. The statistical population of the research includes 11 expert professors (academic experts), experts and specialists working in the country's dairy industries (industry experts), and independent customers and researchers (public stakeholders). The non-probability sampling method is purposeful (judgmental) and snowball. Effective factors and key uncertainties in the dairy industry were identified by the fuzzy Delphi method; then three compatible scenarios were identified with the help of Wizard Scenario software. According to the findings of the research, the factors influencing the driving forces and key uncertainties on the future of the sustainable supply chain in the dairy industry were identified, which include: foreign trade and communication regulations, the state of competition laws, attention to health and safety issues and standards, attention to Inventory maintenance for each product unit, foreign exchange rate fluctuations, inflation rate fluctuations, the cost of raw material production, the cost of spoilage of dairy products, and the motivation and willingness amount of private investors to invest in the dairy industry. The results of the research showed that after identification of the possible states for each of the key uncertainties using the Wizard Scenario software, three compatible scenarios were obtained with the titles "prosperous", "realistic" and "incurable". On the other hand, it was determined that the foreign exchange rate and inflation have the greatest impact on other factors and the future of the dairy industry.
Extended Abstract
Introduction
Many companies suffer countless losses due to the lack of future-research strategy, which is apparently not possible to diagnose, but with the vision of future-research and its effect on the integration of the supply chain, it is possible to create value in the chain (Shafiee et al, 2020), and (Nirmala et al, 2021). Studies in the field of dairy industries show that despite its great importance, this industry is facing global challenges such as climate change, diversity of nutrition for the growing population, ensuring food security and reducing social and environmental effects in the use of limited resources. Dairy industry has a major contribution to the added value and employment of the agricultural sector. In today's competitive environment, most companies pay special attention to supply chain management as a strategic and powerful core to reach the boundaries of success and competitive advantages. Therefore, the dairy industry needs a change in the entire supply chain in order to enjoy environmental and social sustainability in addition to cost effectiveness. Experts believe that this industry needs innovation in order to achieve sustainability. The supply chain includes all activities related to the flow and conversion of goods from the stage of conversion of raw materials to the final products, as well as information flows related to them. The food supply chain (especially dairy industries) is one of the most sensitive supply chains because it is directly related to the health of people and society (Ghyasi, 2021). Therefore, in this research, the researcher intends to answer the basic question: what are the possible scenarios of the sustainable supply chain in the dairy industry with a future-research approach?
Theoretical Framework
Futurology
Futurology is a systematic and collaborative process that provides information about the future and creates medium-term to long-term perspectives, in such a way that it aims to make decisions and mobilize joint actions. In other words, in future research, they depict the future so that planners can design the way to reach it (Fazli & Gholizadeh, 2020).
Supply chain
Sustainable supply chain management is an integrated technique that can take into account all economic, social and environmental aspects. Sustainable supply chain management means strategy, transparent integration and achieving the social, environmental and economic goals of a company in the systematic cooperation of the key processes of the company within it to improve long-term economic performance. During this period, the necessary measures will be investigated for the use of sustainable supply chain management to improve environmental, social and economic performance (Moalem et al, 2022).
Elyasi & Teimoury (2023) presented a model for applying the meta-method of critical systems to improve sustainability in the supply chain of agricultural products in Iran (focusing on the sustainable supply chain of rice). Sustainability is the ability of the supply chain to overcome unpredictable events. The criteria of the sustainable supply chain of rice are: the environmental mechanisms of the sustainable supply chain; casual economic conditions of sustainable supply chain.
Samiei et al, (2023) investigated the identification of benefits and financial costs of sustainable supply chain under conditions of uncertainty in manufacturing companies admitted to the Tehran Stock Exchange. The results showed that 30 articles, 210 codes, and 24 concepts were extracted from the selected articles, which include the capability of the order process management process, the capability of the customer relationship management process, the capability of the demand management process, the capacity and capability of the resource management process, the time to market , buyer credit, electronic platforms, coordination and cooperation in the supply chain to improve service performance, synchronization of financial decisions, sharing of innovative information related to finance, supplier relationship management process capability, service performance management process capability, interdepartmental interaction of supply chain companies, inventory financing, product innovation, reverse factoring, cash flow incentive alignment, supply chain working capital, bank credit for supply chain financing, Supplier integration, recycling management, supply chain disruption risk, supply chain transportation management, changes in estimates and their basis as sustainable supply chain resources, and costs in conditions of uncertainty.
Research methodology
The research method is qualitative and applicable, and a descriptive-survey in terms of data collection. The statistical population of the research includes 11 expert professors (academic experts), experts and specialists working in the country's dairy industries (industry experts), and independent customers and researchers (public stakeholders). The non-probability sampling method is purposeful (judgmental) and snowball.
Research findings
Effective factors and key uncertainties in the dairy industry were identified by the fuzzy Delphi method; then three compatible scenarios were identified with the help of Wizard Scenario software. According to the findings of the research, the factors influencing the driving forces and key uncertainties on the future of the sustainable supply chain in the dairy industry were identified, which are: Foreign trade and communication regulations, the state of competition laws, attention to health and safety issues and standards, attention to inventory maintenance for each product unit, foreign exchange rate fluctuations, inflation rate fluctuations, the cost of raw materials production, the cost of spoilage of dairy products, and the amount of motivation and willingness of private investors to invest in the dairy industry. The results of the research showed that after the possible states for each of the key uncertainties were identified with the help of the Wizard Scenario software, three compatible scenarios were obtained with the titles "prosperous", "realistic" and "incurable". On the other hand, it was determined that the foreign exchange rate and inflation have the greatest impact on other factors and the future of the dairy industry.
Conclusion
The current research has been carried out with the aim of the possible scenarios of the sustainable supply chain in the dairy industry with a future-research approach. The results of this research are in agreement with the results of Elyasi & Teimoury (2023), Samiei et al, (2023), Karimi et al, (2022), Ramezani et al, (2022), Else et al, (2022), Agnusdei et al, (2022), Jianying et al, (2021), Moalem et al, (2022), Kershyar (2020), Vakeili & Goli (2020), and Ravanesh (2019). From the perspective of future research; Moalem et al, (2022) have examined the future trends of the sustainable supply chain; but their focus has been on changing consumer expectations with regard to environmental factors. However, the current research has paid attention to all dimensions and issues affecting this industry, of which environmental factors are only one. Jianying et al, (2021) studied the future of sustainable and green dairy supply in a research and showed that environmental trends have a significant impact on this industry. Meanwhile, the results of the current research show that in Iran, the key factors and driving forces for the dairy industry are mainly economic and political. The foreign exchange rate and the inflation rate are two key factors that have the greatest impact on other key factors and shaping the future of the dairy industry in Iran. In addition to this, future research in various fields, including the determination of service quality strategies (Elyasi & Teimoury, 2023) and (Else et al, 2022) has been used.
Based on the opinion of experts, the following strategies are offered to benefit from the secure future of the sustainable supply chain in the dairy industry:

planning and formulating appropriate policies using the experience of advanced countries in the dairy industry; market study in order to know the demands and expectations of the target market and penetrate new markets;
Avoiding the adoption of unsustainable tariff policies that lead to irreparable losses for dairy companies;
Providing suitable facilities for sending business teams to visit prominent dairy industry exhibitions in the world.

Abstract Abstract The aim of the current research is to design and validate the consumer behavior model based on user-generated content (UGC) in the banking industry. According to its purpose, the research method is practical, and in terms of implementation method, it is mixed (qualitative-quantitative), and descriptive-exploratory in terms of the implementation strategy of research. The statistical population in the qualitative part includes 15 people from the experts of the banking and academic system active in the field of content marketing,selected by the method of judgmental purposeful sampling; and the statistical population in the quantitative part includes 384 people from all the customers of Sepah Bank in Tehran, selected using Cochran's formula as a sample, by available sampling method. Data collection tools included user-generated content in social networks and expert-based questionnaires for modeling and questionnaires with a five-point Likert scale for validation. MICMAC software was used in qualitative part data analysis and SPSS and PLS software was used in quantitative part. The combination of thematic analysis and structural-interpretive modeling resulted in the presentation of consumer behavior patterns based on user content. The main themes of the model include user-generated content, customer sentiments and attitudes, customer expectations, customer actions towards user-generated content, and brand development based on user-generated content. The results of theme analysis and structural-interpretive modeling have led to the validation of the model and the verification of all hypotheses (except for the moderating effect of customer expectations based on user-generated content). Extended Abstract Introduction Engaging the audience in marketing activities has become one of the most important concerns of marketers, and in this regard, the use of user-generated content has received more attention than in the past (Liu et al, 2019). User-generated content became popular as a new concept following the growth of Web 2 technology, and it also attracted the attention of marketing experts during this period. User-generated content refers to those contents published by users using various online social platforms (Naeem, 2019). In fact, any form of content, which is produced outside of professional structures, is called user-generated content, usually disseminated in social platforms and technologies including social networks, social computing, web 2, collective action tools, social web, read/write web, Customer-generated networks, virtual communities, computer-mediated communication, socio-technical systems (Koivisto & Mattila, 2018). Today, knowing that the content produced by users have much deeper effects on consumer behavior, in order to achieve more profit, business owners use different tricks to set up various campaigns with user content (Liu, 2020). On the other hand, in various situations, user-made content campaigns with humanitarian, anti-war, cooperation with minorities, etc., have been held all over the world and have had many effects on consumer behavior (Colicev et al, 2019). Searching for different aspects of user-generated content on social networks has been able to increase interactive communication, word-of-mouth advertising, brand stories, and brand reviews among customers of service providers; so that the discussion regarding the importance of social enthusiasm for the brand and the influence of the produced content has been increasingly noticed among marketing experts, business leaders, marketing managers, and researchers (Naeem, 2019). Therefore, the research begins with the question: what is the pattern of consumer behavior based on user-generated content in social networks? Theoretical Framework Consumer behavior Research has shown that having a correct analysis of consumer behavior can be considered as a critical factor in the success of companies' marketing programs (Taghikhah et al, 2020). In fact, in order for marketing strategies to have the ability to persuade customers to buy a product or service, a correct understanding of consumer behavior must first be created. Therefore, in recent years, marketing experts have emphasized the cognitive theory of emotions in order to describe consumer behavior (Sohrabi & Aghighi, 2018), because with a better insight into understanding consumer needs, better quality services and products can be provided to them, and created sustainable relationships between customers and the company (Bahreinizadeh & Hosseini, 2018). User-generated content User-generated content refers to those contents published by users using various online social platforms (Naeem, 2019). In fact, any form of content, which is produced outside of professional structures, is called user-generated content, usually in published in social platforms and technologies including social networks, social computing, web 2, collective action tools, social web, read/write web, Customer-generated networks, virtual communities, computer-mediated communication, and socio-technical systems (Koivisto, Mattila, 2018). Sadeqi-Arani et al, (2023) investigated the development of the technology acceptance model: investigating the impact of consumption experience, inertia and the culture of the consumer on the acceptance of open banking. The results showed that the new investigated variables, i.e. consumer inertia, uncertainty avoidance, perceived risk, and previous consumption experience have a positive and significant effect on the willingness to accept open banking. Mandi Habibabadi & Samadi (2023) investigated the effect of user-generated brand content on customers' behavioral responses. The results and data analysis showed that the brand-based content created by the user has an effect on the emotional response, the brand-based content created by the user has an effect on the cognitive response, the emotional response has an effect on the immediate behavioral responses, the emotional response has an effect on the next behavioral response, cognitive response has an effect on immediate behavioral responses, and cognitive response has an effect on subsequent behavioral responses. Research methodology According to its purpose, the research method is practical, and in terms of implementation method, it is mixed (qualitative-quantitative), and descriptive-exploratory in terms of the implementation strategy of research. The statistical population in the qualitative part includes 15 people from the experts of the banking and academic system active in the field of content marketing,selected by the method of judgmental purposeful sampling; and the statistical population in the quantitative part includes 384 people from all the customers of Sepah Bank in Tehran, selected using Cochran's formula as a sample, by available sampling method. Data collection tools included user-generated content in social networks and expert-based questionnaires for modeling and questionnaires with a five-point Likert scale for validation. Research findings MICMAC software was used in qualitative part data analysis and MICMAC software was used in qualitative part data analysis and SPSS and PLS software was used in quantitative part. The combination of thematic analysis and structural-interpretive modeling resulted in the presentation of consumer behavior patterns based on user content. The main themes of the model include user-generated content, customer sentiments and attitudes, customer expectations, customer actions towards user-generated content, and brand development based on user-generated content. The results of theme analysis and structural-interpretive modeling have led to the validation of the model and the verification of all hypotheses (except for the moderating effect of customer expectations based on user-generated content). Conclusion The current research has been conducted with the aim of designing and validating a consumer behavior model based on user-generated content (UGC) in the banking industry. The results of this research are in agreement with the results of Sadeqi-Arani et al, (2023), Mandi Habibabadi & Samadi (2023), javaherizade et al, (2020), Li et al, (2020), Liu (2020), Abrishmi et al, (2020), Colicev et al, (2019), Taghdimi et al, (2019), and Do Paco (2019). Mandi Habibabadi & Samadi (2023) showed that brand-based content created by the user has an effect on emotional response, brand-based content created by the user has an effect on cognitive response, emotional response has an effect on immediate behavioral responses, emotional response has an effect on subsequent behavioral responses, cognitive response has an effect on immediate behavioral responses, and cognitive response has an effect on subsequent behavioral responses. According to the results of this research, the following suggestions are presented:  It is necessary to provide the requirements of user-generated content production by the bank for the users. In this regard, it is suggested to improve the social media literacy of customers to produce user-generated content, train and develop skilled and expert human resources in the field of information technology in the bank to analyze data, increase the level of security and privacy of customers, bank investment to develop social platforms and technologies, create trust among customers to produce user-generated content, create the ability of customers to access user-generated content platforms.  Bank officials use different tools to produce user-generated content by customers. In this regard, it is suggested to receive customers' criticisms and feedbacks from the services received online, narrating the experiences of customers from the services received on the web platform 2 and 3, receiving online suggestions and recommendations from customers with chatbots, creating user-made content campaigns with philanthropic; benevolent; environmental purposes; and etc., producing video and image advertisements of bank services, exchanging information related to the bank brand among customers, holding a brand story contest and bank brand reviews among customers, describing bank brand services, etc.

Abstract Abstract The purpose of the current research is to find a model to build an efficient customer club for the quantitative and qualitative development of increasing customers in the banking system. According to its purpose, the research method is a\applicable; and in terms of implementation method, it is mixed (qualitative-quantitative); and exploratory in terms of the research implementation strategy. The statistical population in the qualitative section includes 11 specialists and experts, managers, and vice-presidents of the bank, and experts in the field of management model and customer club, selected through purposeful sampling and snowball; and the statistical population in the quantitative section includes 385 people from all members of the Saderat Bank's customer club, selected using Cochran's formula as a sample and by simple random sampling. Data collection tools include semi-structured interviews and researcher-made questionnaires in the quantitative section. In the data analysis, using the theme analysis approach, MAXQDA10 software was used in the qualitative part, and SPSS and AMOS software were used in the quantitative part. The results in the qualitative part showed that 93 open codes, 52 sub-themes, and 6 main themes were identified from the interviews in the form of the dimensions of the efficient customer club building model; and the results of the quantitative part showed that the identified components have an explanatory and meaningful effect on the construction of the efficient customer club in the banking system in the direction of quantitative and qualitative development of customer increasing. Extended Abstract Introduction Customer is the most important asset and tool related to the profitability of an organization (Saprianto et al, 2021). Attention to the customer is so important that the success of an organization and structure is evaluated in customer satisfaction (Javad et al, 2021; Son et al, 2021). Customer satisfaction is an index directly related to the issue of customer loyalty, and loyalty is the most important issue in relation to profitability and business success based on the creation of perceived value for the audience (Patma et al, 2020; Jain et al, 2015). The issue of business and customers is a multifaceted structure related to many variables that involves different organizations in different dimensions (Pollak et al, 2022; Raza et al, 2022). In this context, different business organizations use specific strategies to increase income and business success in order to create maximum profit and financial and income capability (Federo & Carranza, 2016). Therefore, as it is clear in the current situation, identifying customer behavior and their interests and views is very important and necessary in commercial success and economic competition. The basic goal in this field is to apply a tool to change and identify the interests and tastes of the customer in order to gain power and make fundamental changes in this field (Solomon, 2013). A comprehensive review of the studies conducted in the field of building a banking customer club indicates that the identification of the dimensions of the comprehensive model is very effective in identifying the factors of building an efficient customer club for the quantitative and qualitative development of customer growth in the banking system; on the other hand, the novelty of the topic of building an efficient customer club, the generalization of the research done in this field, and the lack of a suitable model for building an efficient customer club prompted the researcher through acquiring sufficient knowledge in the above field and applying the knowledge and experiences of academic consultants and bank managers; to explore the dimensions of building an efficient customer club in order to identify the dimensions and indicators of a comprehensive model for building an efficient customer club, and to answer this key question for us, which is: how is the model of building an efficient customer club for the quantitative and qualitative development of increasing customers in the banking system? Literature The importance of the customer Customer and understanding its behavior are the most important assets of the organization in business success and related patterns, and companies in relation to people look for their most important program on this index and its achievement (Bryan et al, 2017); In other words, the sale of the product and the use of services and success in the competitive and economic market depend on attracting customers and maintaining the customer's trust in the desired product. Different business organizations use specific strategies to increase income and business success in order to create maximum profit and financial and income capability; therefore, as it is clear in the current situation, identifying customer behavior and their interests and views is very important and necessary in commercial success and economic competition (Federo & Carranza, 2016).   Customer satisfaction Customer satisfaction is an index directly related to the issue of customer loyalty, and loyalty is the most important issue in relation to profitability and business success based on the creation of perceived value for the audience (Patma et al, 2020; Jain et al, 2015). Customer club A customer club is a suitable infrastructure for increasing the interaction between the company and the customers. In this way, a close relationship is created by creating contact and feedback around the customers, and this relationship will exist throughout the whole period of customer communication. The types of customer clubs include two main models: 1- The easy to join open club, as the name suggests, it is open to everyone, because it has no cost and conditions. Here is the company that needs members. Most of the members use the facilities of the club. Companies can calculate the value of having an open club by considering the costs of brochures and information in order to be in contact with members (even if the customer is not a profitable customer). 2- Limited club: in this type of clubs, unlike open ones, members or customers have to pay a membership fee to become a member, and often fill out a long and complete form. In this way, few members will be really interested in membership (Vazife dost et al, 2010). Ahmadi et al, (2023) investigated the presentation of the customer loyalty measurement model based on the five senses, emphasizing the mediating role of perceived value in the insurance industry (a case study of life and investment insurance). 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. Sohaib (2022) investigated repurchase intentions in the banking industry. The results show that relationship quality positively and significantly affects repurchase intention. Switching cost has been determined as a moderator between relationship qualities and repurchase intention. The implication of this is that service industry professionals should not ignore the importance of relationship quality and switching costs, as they have a significant impact on repurchase intention. Research methodology According to its purpose, the research method is a\applicable; and in terms of implementation method, it is mixed (qualitative-quantitative); and exploratory in terms of the research implementation strategy. The statistical population in the qualitative section includes 11 professionals and experts, managers, and vice-presidents of the bank, and experts in the field of management model and customer club, selected through purposeful sampling and snowball; and the statistical population in the quantitative section includes 385 people from all members of the Saderat Bank's customer club, selected using Cochran's formula as a sample and by simple random sampling. Data collection tools include semi-structured interviews and researcher-made questionnaires in the quantitative section. Research findings In the data analysis, using the theme analysis approach, MAXQDA10 software was used in the qualitative part, and SPSS and AMOS software were used in the quantitative part. The results in the qualitative part showed that 93 open codes, 52 sub-themes, and 6 main themes were identified from the interviews in the form of the dimensions of the efficient customer club building model; and the results of the quantitative part showed that the identified components have an explanatory and meaningful effect on the construction of the efficient customer club in the banking system in the direction of quantitative and qualitative development of customer increasing. Conclusion The current research was conducted with the aim of modeling the construction of efficient customer clubs for the quantitative and qualitative development of customer growth in the banking system. The results of this research are aligned with the results of Bhatt et al., (2018), El Islahat (2021), Bhat et al., (2018), Federo & Carranza (2018), Carraro et al., (2020), Rizvani et al, (2017), Ahmadi et al., (2023), Sohaib (2022), Ho & Wong (2022), Thuy & Quang (2022), Mansouri et al, (2022), Mirzaee Azandariani & Arya (2022), Supriyanto et al., (2021), Rezvani et al., (2017), Yavasarang (2014). Sohaib (2022) showed that relationship quality positively and significantly affects repurchase intention. Switching cost has been determined as a moderator between relationship quality and repurchase intention. The implication of this is that service industry professionals should not ignore the importance of relationship quality and switching costs, as they have a significant impact on repurchase intention. It is suggested to develop a unique model to create an efficient customer club, including various benefits; and by clarifying the rules of benefiting from facilities and membership, along with accurate information and proper advertising, the field for the expansion of the club should be provided.

Abstract Abstract The aim of the current research is to provide a model to explain unfavorable risk and favorable risk with regard to psychological variables in predicting market fluctuations in the Iranian capital market. According to its purpose, the research method is applicable-developmental; and in terms of the research method, it is in the category of qualitative research of thematic analysis type. The statistical population of this research includes 18 Iranian capital market experts who have at least 10 years of teaching, research and management experience in the stock market. Purposeful sampling method was used in this research. The method of data collection is referring to documents and semi-structured interviews. For data analysis, Atlas ti software was used to code the interviews. The findings of the research showed that the model for explaining unfavorable risk and favorable risk according to psychological variables includes the model of one overarching theme, five constructive themes, and 23 basic themes. The dimensions of the research include: favorable and unfavorable risk factors, market conditions, psychological conditions, risk control strategies, and success in market forecasting. The research components include: financing, marketing communications, information accuracy, bankruptcy financial indicators, bankruptcy non-financial indicators, political factors, interpretation of fluctuations, economic factors, factors related to the stock market, factors related to the company, brokerages, personality, optimistic behavior, over-trusting behavior, risk-averse behavior, emotional behavior, financial education, monitoring and evaluation, rules and regulations, economic added value, company value, individual satisfaction, and economic growth. Extended Abstract Introduction Individuals may react under the impression of their emotions and personal preferences on economic events, which can have an impact on market volatility. Therefore, the models explaining unfavorable risk and favorable risk according to psychological variables can help to improve the prediction of market fluctuations and understand the influencing factors, which can be very valuable for investors, financial analysts, and economic decision makers (Ajello & Pike, 2022). To manage adverse risk and favorable risk in the stock market, investors must use different tools. These tools include diversifying the portfolio, using the importance of time (proper timing of buying and selling assets), using derivative instruments such as options and futures, as well as using financial and economic analysis to predict market changes. Also, paying attention to global economic conditions and analyzing the impact of current events on the market is very important (Giglio et al, 2016). In general, risk management in the stock market requires a suitable combination of analytical knowledge, financial strategies, and a deep understanding of unfavorable and favorable market factors. Smart decision-making and proper management of risks can help preserve investors' capital and increase their returns (Cortes et al, 2020). According to what has been said, the main question of the present research is: what is the explanation model of unfavorable risk and favorable risk with regard to psychological variables in predicting market fluctuations in the Iranian capital market? Theoretical framework Risk According to the new definitions of risk, which is more compatible with investors' perception of risk, increasing the yield of financial assets is not considered as risk. The conventional definition of risk refers to any fluctuations that include valuable investment opportunities. In the new definitions and the indicators designed based on it, only adverse changes (observations that are less than a certain rate of return) are defined as risk (Yuanfang, 2023).   Favorable and unfavorable risk Optimal risk measures are based on the assumption that upward movements in returns and therefore upward volatility in expected or average returns are also considered risks. On the other hand, favorable risk shows the probability or potential of increasing the yield of an asset or investment, based on a percentage or amount, which can be a measure of the attractiveness or desirability of that asset, and the higher it is, the more attractive the investment (Nikoo et al, 2020). Adverse risk measures the probability that the price of an asset or investment will decline, or the amount of loss that could result from a potential price decline. Adverse risk is an estimate of the potential for an asset to decline in price when market conditions do not go well; or the amount that may be lost on an investment. In other words, it is the part of risk that has a negative effect on investment. Adverse risk is a measure of risk that measures the difference between a risky position and its opposite risk-free position, and considers only unfavorable deviations. Traut (2023) presented a research entitled: 'What we know about low-risk anomaly: a literature review'. This paper concludes that, despite some criticisms, there are good reasons to believe that the low-risk anomaly can be evaluated as an investment factor. It also indicates that more research is needed to disentangle the proposed causes to fully understand the big picture of the anomaly with certainty. He et al, (2023) presented a research titled investigating favorable and unfavorable risk jumps in dynamic processes of three rates: domestic interest rate, foreign interest rate, and exchange rate. To bridge the gap between the asymmetric jump in the foreign exchange market and current models, a correlated asymmetric jump model is proposed to show the co-movement of related jump risks for three rates and identify the related jump premium. The results of the likelihood ratio test show that the new model performs best in 1, 3, 6 and 12 months maturities. The in- and out-of-sample test results show that the new model can capture more risk factors with relatively small pricing errors. Finally, the risk factors captured by the new model can explain exchange rate fluctuations for different economic events. Research methodology According to its purpose, the research method is applicable-developmental; and in terms of the research method, it is in the category of qualitative research of thematic analysis type. The statistical population of this research includes 18 Iranian capital market experts who have at least 10 years of teaching, research and management experience in the stock market. Purposeful sampling method was used in this research. The method of data collection is referring to documents and semi-structured interviews. Research findings For data analysis, Atlas ti software was used to code the interviews. The findings of the research showed that the model for explaining unfavorable risk and favorable risk according to psychological variables includes the model of one overarching theme, five constructive themes, and 23 basic themes. The dimensions of the research include: favorable and unfavorable risk factors, market conditions, psychological conditions, risk control strategies, and success in market forecasting. The research components include: financing, marketing communications, information accuracy, bankruptcy financial indicators, bankruptcy non-financial indicators, political factors, interpretation of fluctuations, economic factors, factors related to the stock market, factors related to the company, brokerages, personality, optimistic behavior, over-trusting behavior, risk-averse behavior, emotional behavior, financial education, monitoring and evaluation, rules and regulations, economic added value, company value, individual satisfaction, and economic growth. Conclusion The current research was conducted with the aim of providing a model to explain the unfavorable risk and the favorable risk according to the psychological variables in predicting market fluctuations in the Iranian capital market. The results of this research are in agreement with the results of Lu et al, (2023), Traut (2023), Xiang & Borjigan (2023), He et al, (2023), Shahrzadi & Foroghi (2022), Shah et al, (2022), Racicot & Theoret (2022), Ali et al, (2022), Dasineh et al, (2021), Rad kaftroudi et al, and (2020). Xiang & Borjigan (2023) showed that linear and non-linear risk spillover networks at different risk levels show different topology characteristics; they are unevenly distributed at each risk level. At the system level, there is a significant difference in uniqueness and overlap between linear and non-linear risk spillover networks. At the sector level, financial sectors (such as DF and RE sectors) can generate a certain spillover effect on real economy sectors across the quantile, but the net spillover effects of financial sectors are smaller than that of some real economy sectors. Finally, crisis shocks affect the risk spillover effects between the financial sectors and the real economy. In the downward and upward cases, the spillover effects between sectors are greater in the crisis period than in the pre-crisis period. According to the results of the research, the following suggestions were presented: It is suggested that investors always carry a notebook with them when reviewing their investments and record all their reasons and opinions, feelings, and emotions about their investments in that notebook and read it once in a while. It is suggested to financial advisors that before giving any kind of financial advice to the clients, the personality type of the people and the level of their willingness to perceptual errors should be measured and checked, and adjust the portfolio of the people or attempt counseling based on that.

Abstract Abstract
Market share is a part of the total market that a company allocates to itself and prepares, adjusts and implements its marketing plans in order to meet its needs. This study was conducted to develop a local model of increasing market share in Iranian dairy industries with a qualitative approach. The current research is considered to be applicable in terms of its purpose, and exploratory qualitative in terms of code collection method. The target population includes 12 experts, including professors of Islamic Azad University in marketing fields, including marketing managers in dairy companies who are familiar with market share issues. Sampling was done with the purposeful method until theoretical saturation was reached in the interviews. The main tool of data collection in the field section includes semi-structured interviews. Data-based theory approach by means of MAXQDA.20 software was used to analyze qualitative data and provide a paradigm model. Based on the results of the qualitative analysis, 22 categories and 78 indicators were identified in the form of six main categories including causal conditions (internal marketing, product life cycle management, market attractiveness, marketing mix, competitive strategy and planning and targeting), background factors (characteristics of customers, competitive environment and market turbulence), central phenomenon (market share development strategy), strategies and measures (market share management, sales promotion, advertising, competition, special brand value and market segmentation), intervening factors (management risk and sustainable competitive advantage) and consequences (stabilization of brand position, profitability, bargaining power and increase in market share). As a result, the paradigmatic model of the native pattern of increasing the market share in Iran's dairy industries has been fully drawn with a qualitative approach according to six conditions (contextual, causal, intervening, central phenomenon, strategies and actions, and consequences).
Extended Abstract
Introduction
Today, the food industry is one of the most important and broadest active industries in the global economy. The growing population, the diversification of consumer tastes, the increasing importance of the health of food products, healthy nutrition as a factor in preventing the occurrence of many diseases, the prominence of the role of food from the economic, health, etc. aspects all show the significant role of nutrition and food industry in today human life (Khakbeez, Rezaei & Azizi, 2021).  Milk and its products are of special importance in human life due to their extraordinary nutritional value, and they always provide part of the body's needs in the human food pyramid, including protein and some vitamins and especially calcium, but they do not have substitute products; therefore, in terms of examining alternative goods, the circle of investigation should be limited to all types of dairy products (Mousavinejad & Khoramnia, 2021). In recent years, an increasing number of experts and business theorists assume that one of the ways to increase the efficiency of a company is to increase the market share, but not paying attention to the factors of increasing the market share can sometimes cause trouble as well as less profit for a company and also will undoubtedly follow more risks (Rajani et al, 2023). The importance of this issue is not only in maintaining the company's current market share; after all, as the industry grows, a company's market share must also increase to remain competitive and profitable. An increase in market share requires obtaining a larger share than before, and this indicates that the company's growth is more than average and that they have performed better than their competitors. Market share and brand influence are important to understand as part of the larger puzzle of brand growth and diversification. The more you know about the current market position – strengths and weaknesses, competitors and potential opportunities, the more clearly you can prioritize brand growth strategies and reduce the inherent risk of new investments (Mohsen et al, 2021). The issue of market share and the factors affecting it is a very broad category that cannot be created by presenting a simple model and including a limited number of variables. Therefore, it is necessary to use exploratory methods to identify the maximum number of factors involved in the market share; in fact, the main innovation of the present research is also in this matter, which presents a comprehensive model of factors affecting the increase of market share with a qualitative approach. On the other hand, by reviewing the literature, it is clear that not much research has been done on the market share in the dairy industry, which indicates a major research gap. In fact, by reviewing the available literature, it is clear that so far, not much research has been done to provide a model for increasing market share, both inside and outside the country. Therefore, using a qualitative approach, a completely new model can be achieved in this field. In fact, this research can be considered as a complement to previous researches and an attempt to solve some research gaps. Based on the mentioned material, the researcher is looking for the question: what is the local model of increasing the market share in the country's dairy industry?
Theoretical framework
Economy and industrial organization is one of the trends of economics that examines the mutual behavior of producers with each other, producers with consumers and consumers with each other, and the study of the elements of the structure, behavior and performance of markets is the most important subject of industrial economics, and the quality of relationship of these elements to each other, the direction of their cause, and the factors affecting each of these elements have been the subject of numerous studies in this branch of economics. Market share is one of the structural variables to measure the intensity of competition between producers, which is affected by functional and behavioral factors in the literature of industrial economics. How these factors affect market share in the form of structure, behavior and performance patterns has always been a subject of disagreement among industrial economists, so that the economists of the school of structuralism consider the direction of causality from structure to function; while behaviorists and economists of the Chicago school consider the direction of causality from performance to behavior and structure (Abzari, Safari Shad, Abedi Sharbiani & Porveshi Murad, 2019). Usually, popular metrics for measuring marketing success, such as market share, are not well understood and used inappropriately. Market share is a very popular metric. In a survey of senior marketing managers, 67% consider market share based on net dollars a very useful measure, and 91% consider market share evaluation based on units sold useful. The explanation of why managers consider market share as a valuable criterion is rooted in an old research that was conducted in the 1970s and it points to the existence of a significant relationship between market share and return on investment. However, this relationship may not be as clear as customers' expectations (Lee, 2019). Studies indicate that this relationship is often correlative rather than causal (Yousefi, Mehralian, Rasekh & Tayeba, 2019).
Research methodology
This research is fundamental in terms of its purpose, and descriptive exploratory in terms of nature. Because the database method and the paradigm model of Strauss & Corbin (1998) are of high comprehensiveness to include various components involved in a phenomenon; in this research, this approach has been used to provide a model for increasing market share in the dairy industry. The tool for collecting codes, indicators and components includes a semi-structured interview. The target population of this research includes professors of Islamic Azad University and several university units in marketing fields, including marketing managers in dairy companies who are familiar with market share issues. To determine the samples of this research and to determine this group of experts, the purposeful sampling method was used. After conducting 12 interviews, theoretical saturation was achieved. The implementation process of the current research was such that after studying the research literature and getting familiar with the subject, questions were formulated in the form of a semi-structured interview and given to the experts (participants in this research). Based on the answers given by the experts, coding was done in three consecutive stages, including open, central and selective coding, and thus the research paradigm model based on the database theory was obtained.
Research findings
Data integration is very important in grounded theory. In the research process, after collecting data, analyzing and interpreting them; it is time to present the model, conclusion and summary of the research. In the first step, by examining the current situation, the obtained data are classified into 6 main categories. Based on the opinion of professors and experts, 22 categories and 78 indicators from all the indicators obtained from the qualitative analysis of the interview database have been used to present the local model of increasing the market share in Iran's dairy industry.
Conclusion
Based on the results of the secondary coding of the research, internal marketing indicators, product life cycle management, market attractiveness, marketing mix, competitive strategy and planning and targeting were selected as the categories of causal conditions in compiling the market share increase in Iranian dairy industries. The result obtained in relation to causal conditions implies the fact that internal marketing is used to improve performance and increase the quality of products and services, improve the behavior and performance of personnel, develop organizational culture, and ultimately improve customer satisfaction. Every product has a specific life cycle that includes different stages such as design, development, production, marketing and sales. The indicators of product analysis, market analysis, competition analysis and environmental analysis were selected as the central categories in compiling the market share increase in Iran's dairy industries. The indicators of market share management, sales promotion, advertising, competition, special brand value and market division were selected as strategic categories in compiling the market share increase in Iran's dairy industry. The indicators of customer characteristics, competitive environment and market turbulence were selected as the categories of background conditions in compiling the increase of market share in Iranian dairy industry. The indicators of risk management and sustainable competitive advantage were chosen as the categories of intervening conditions in the formulation of increasing the market share in the dairy industry of Iran. The indicators of brand positioning, profitability, bargaining power, and market share increase were selected as outcomes in compiling the market share increase in Iran's dairy industry.

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

Abstract Abstract The purpose of this research is to investigate the impact of the variety of electronic retail delivery service options on customer retention. The current research is applicable in terms of purpose, a survey research in terms of the method of data collection, cross-sectional in terms of time, and causal-descriptive in terms of nature and method. The statistical population of the present study includes users of electronic retail delivery services in the field of clothing, which was considered 384 people using Morgan's table due to the infinite population. These numbers were selected based on the available random sampling method. The collection tool in this research included a questionnaire used to confirm its validity, face validity and Cronbach's alpha were used for its reliability. To analyze the obtained data, descriptive statistical methods and structural equations method were used in the inferential statistics section; and SPSS and PLS software were used to perform statistical operations. The results showed that there is a positive effect between the varieties of e-retail delivery service options on customer retention. To fit the overall model, the GoF criterion method was used; the obtained value was equal to 0.638, which indicates the appropriate fit of the model. Extended Abstract Introduction Today, extensive knowledge of electronic consumer behavior and delivery service demands has been developed based on scientific and operational insights from urban or broad and undifferentiated environments (Olsson et al, 2019). Furthermore, the current e-consumer culture in urban environments, especially in developed e-commerce markets, is strongly shaped by fast delivery, innovative delivery solutions, and a wide range of services (Buldeo Rai et al, 2021). Furthermore, delivery service differentiation has been identified as a key strategy in engineering e-commerce growth. As the market evolves, new retail set-up services have become a source of competitive advantage (Javed and Wu, 2020), and the delivery experience has been accepted as an important touch point of consumers' e-retail experience (Vakulenko et al, 2019). Research shows that not only market leaders such as Amazon, but now also small and medium-sized retailers have realized how much they rely on services related to online shopping (Sorkun, 2019). In such an environment, an increasing number of customers are equipped with a large amount of information, and have gained the power to accept more risk. They are prone to change their store based on the higher value they get elsewhere, so that customer switching has become common and a challenge for retailers. In this new retail paradigm, overall satisfaction with an online retail experience is directly influenced by the delivery experience (Vakulenko, 2018) and post-delivery service. Extensive knowledge of consumer behavioral and emotional responses in e-retail and immersive retail settings provides rich insights for retailers and related service providers to develop sustainable market strategies (Selin Atalay et al., 2017; Sun et al., 2020; Xu, 2020). Therefore, according to the issues raised, the present research seeks to answer this question: what effect does the variety of electronic retail delivery service options have on customer retention? Theoretical Framework Service delivery The way of service delivery in relation to the customer is one of the very important things that can strongly affect the level of satisfaction and loyalty of customers and the word of mouth advertising of the organization's and company's services. Therefore, it is very important to identify the factors that can somehow affect the quality of employees' services and somehow harm their service delivery with customers (Mokhtaran et al, 2012). Service organizations, including the Social Security Organization, in order to provide a high level of service quality and thereby create value and satisfaction for their customers, must plan for their services and ensure the successful implementation of their plans. Therefore, good planning and effective implementation of service delivery programs are one of the main factors of the service delivery system. In addition, this study and continuous improvement of service procedures helps to optimize the service delivery system and increases the service standards of the organization. In the relevant literature, a large number of field studies show that the effectiveness of the service delivery system has a positive and significant effect on the customer's perception of the quality of the services they receive. Similarly, many studies, through empirical research, have proven the positive effect of the service delivery system on service quality (Nouri Gholami & Aref, 2022) Customer retention The customer is the key to the success of any organization and any economic business activity; the credibility of a successful organization is based on the long-term relationships of that organization with customers. Believing and acting on the principles of customer orientation, gaining the satisfaction of new customers, and keeping old customers are considered to be the most important factors in the success of the organization. (Salaripour, 2021). Tolooee et al, (2023) investigated the presentation of the purchase intention model and customer experience on customer behavior in virtual networks. The effect of mindfulness and customer experience (respect for the customer, importance of time, banking operation research, customer value culture, modern technology, offering facilities, enjoyment, queuing system, environment coloring, and excellent location) was proved on the satisfaction, loyalty, and trust of customers. The results showed that the dimensions of purchase intention and customer experience through the effect on customer behavior, a better understanding of mindfulness, and experimental factors among banking systems can increase satisfaction, loyalty, and also trust among customers of Afogh Korosh store. Also, the research model of the research has a good fit. Mostardinha (2023) investigated the segmentation of package delivery services. This paper investigates the segmentation problem of a parcel delivery service that wants to assign an operational area to each of its teams: given the number of scheduled deliveries for each area, such that a balanced service exists between departments, covers contiguous areas, and takes into account limited capacities for teams. In addition to being relatively easy to model, existing optimization tools and software provide poor results when increasing the dimensionality of these types of problems with exceeding computational capacity. In this paper, an integer programming model, along with a heuristic to return a faster solution, was implemented to solve a segmentation problem in two different situations. The main advantage of the proposed strategy, compared to previous strategies, is its simplicity and easy implementation, and at the same time it reflects the optimal solution. Research methodology The current research is applicable in terms of purpose, a survey research in terms of the method of data collection, cross-sectional in terms of time, and causal-descriptive in terms of nature and method. The statistical population of the present study includes users of electronic retail delivery services in the field of clothing, which was considered 384 people using Morgan's table due to the infinite population. These numbers were selected based on the available random sampling method. The collection tool in this research included a questionnaire used to confirm its validity, face validity and Cronbach's alpha were used for its reliability. Research findings To analyze the obtained data, descriptive statistical methods and structural equations method were used in the inferential statistics section; and SPSS and PLS software were used to perform statistical operations. The results showed that there is a positive effect between the varieties of e-retail delivery service options on customer retention. To fit the overall model, the GoF criterion method was used; the obtained value was equal to 0.638, which indicates the appropriate fit of the model. Conclusion The current research was conducted with the aim of investigating the impact of the variety of electronic retail delivery service options on customer retention. The results of this research are in agreement with the results of Tolooee et al, (2023), Mostardinha (2023), Rezaei Dizgah (2023), Staki Organi & Jarireh (2022), Nouri Gholami & Aref (2022), Yeik (2022), Pillai et al, (2022), Kavanagh et al, (2022), Doguchaeva et al, (2022), Mirzaee Azandariani & Arya (2022), and Mousaviyan (2021). Tolooee et al, (2023) showed that the dimensions of purchase intention and customer experience through the effect on customer behavior, a better understanding of mindfulness, and experimental factors among banking systems can increase satisfaction, loyalty, and also trust among customers of Afogh Korosh store. Also, the research model of the research has a good fit. According to the results of the research, the following suggestions are presented:  The development of human resources and the system of hiring people in the units for sending goods to remote areas can determine the best method for each area.  Measuring the satisfaction of customers in every rural and urban sector and receiving their suggestions to improve the condition of sending goods can affect their satisfaction.

Abstract Abstract The aim of the current research is to provide an evaluation model of financial technology policies in the Melli Bank of Iran. According to its purpose, the research method is applicable-developmental, mixed (qualitative-quantitative) in terms of implementation, and survey-cross-sectional in terms of nature and method. The statistical population of the research in the qualitative part includes 17 experienced managers of Melli Bank of Iran, selected by the purposeful sampling method; and in the quantitative part it includes the managers and experts of the Melli Bank of Iran, with the sample size of 156 people using Cohen's power analysis and using the simple random sampling method. Data collection in the qualitative part was done by semi-structured interviews; and in the quantitative part by the questionnaire. The underlying categories of the research were identified by the grounded theory method and the final model was validated by the partial least squares method. Qualitative data analysis was done with MAXQDA20 software, and the quantitative part was done with Smart PLS. The research findings showed that based on the paradigm model of research; external evaluation, internal evaluation, and evaluation of bank stakeholders have an effect on fintech executive policies. On the other hand, the bank's marketing performance provides background conditions and technology-based risk is also an intervening factor. Finally, the development of fintech and digital banking can be achieved with technological and financial strategies. Also, the GOF index was found to be 0.659, which indicates the good fit of the model. Extended Abstract Introduction The development of fintech has significantly influenced the development of the banking industry. On one hand, the adoption of fintech can lead to technological risks and increase the operational costs of the bank. On the other hand, lack of acceptance of financial technology can threaten banks' competitive ability (Tang et al, 2023). The emergence and development of financial technology has a significant impact on financial institutions, especially commercial banks. Traditional commercial banks are potentially lacking in fintech professional talents and need a detailed policy in this field to use financial technology capabilities. This policy enables commercial banks to have more customers in a larger area (Sarraf & Rahimi, 2022). Fintechs or financial start-ups are influencing more and more areas of the financial services value chain every day. The use of fintechs has provided the rulers of the country's financial markets with an irreplaceable opportunity to reform the mechanisms of the financial system. However, the development of technology in the country's financial system is not easy, and the main factor of this problem is policy making and detailed executive policies (Payandeh & Afghahi, 2023). In the field of banking industry, policy making is more important. Maintaining survival and hope for sustainability in the field of competition due to the technological background has made changes and developments in the policies of the banking system an undeniable necessity. On the other hand, not having a long-term policy and attitude is a concern that exacerbates the uncertainty in the competitive environment for banks (Godarzi et al, 2021). Fintech implementation policies are a critical success factor for using this technology in the banking industry. A detailed evaluation of executive policies ensures the achievement of banks' goals in line with the implementation of financial technology. It has also significantly improved the way customers access financial services, and has brought better financial performance (Allen et al, 2021). Therefore, in this research, we are looking for an answer to this question: what is the evaluation model of financial technology policies in the Melli Bank of Iran? Theoretical Framework fintech Fintech or financial technology refers to a set of businesses that use software and hardware to provide innovative financial services. The National Center for Digital Research in Dublin, Ireland defines fintech as innovation in financial services (Owzaei & Sohrabi, 2017).   Policy making and policy implementation evaluation Policy is a set of interactive decisions of a political actor or a group of them about the selection of goals and means of achieving them in specific circumstances, provided that these decisions are legally made within the framework of the actors' powers. "Policy-making" includes a process that starts from the recognition of the problem or issue, and ends with the stages of formulation, approval, implementation, and finally the evaluation of policies (Hoseini et al, 2023). Digital banking Digital banking is the use of technology to provide banking services, a broader term than online or mobile banking. The term digitization at its core indicates that banks are using the latest technologies for efficient banking operations. In general, digital banking is a paradigm shift towards branchless banking where customers and bankers rely on the Internet (Ullah Khan, 2022). Sadraee et al, (2024) examined the presentation of the fintech market development model with an emphasis on existing challenges and strategies. The results of the research showed that the challenges of fintech market development include insufficient infrastructure, regulatory and legislative barriers, difficulty working with public/general customers, mistrust of technology and fintech, low income levels and product pricing challenges, and cultural barriers. Also, fintech market development strategies include community participation in the marketing process, use of social networks, smart and optimal advertising, useful and valuable content production, branding, adaptation of communication strategies to the nature of the fintech market, geographic and cultural segmentation of the market, as well as customer education. Mirza et al, (2023) conducted a study titled Fintech's role in promoting green finance and profitability: Evidence from the banking sector in the Eurozone. Technological innovations have disrupted business models, including financial service models. New technologies are optimizing various aspects of banking firms' operations, and it is very important to assess whether they can accelerate green financing while supporting bank profitability. The results show a positive relationship between financial technology investment and green lending, which is attributed to the search efficiency, accuracy, and monitoring of new technologies. Expanding the product base and reducing economic capital. The findings also show the important role of company size, human capital efficiency, market concentration in determining bank profitability, and green loan decision making. These results have important implications for the role of fintech in green finance and sustainability-related goals. Research methodology According to its purpose, the research method is applicable-developmental, mixed (qualitative-quantitative) in terms of implementation, and survey-cross-sectional in terms of nature and method. The statistical population of the research in the qualitative part includes 17 experienced managers of Melli Bank of Iran, selected by the purposeful sampling method; and in the quantitative part it includes the managers and experts of the Melli Bank of Iran, with the sample size of 156 people using Cohen's power analysis and using the simple random sampling method. Data collection in the qualitative part was done by semi-structured interviews; and in the quantitative part by the questionnaire. The underlying categories of the research were identified by the grounded theory method and the final model was validated by the partial least squares method. Research findings Qualitative data analysis was done with MAXQDA20 software, and the quantitative part was done with Smart PLS. The research findings showed that based on the paradigm model of research; external evaluation, internal evaluation, and evaluation of bank stakeholders have an effect on fintech executive policies. On the other hand, the bank's marketing performance provides background conditions and technology-based risk is also an intervening factor. Finally, the development of fintech and digital banking can be achieved with technological and financial strategies. Also, the GOF index was found to be 0.659, which indicates the good fit of the model. Conclusion The present study was conducted with the aim of providing a model for the evaluation of financial technology policies in the Melli Bank of Iran. The results of this research are in agreement with the results of Sadraee et al, (2024), Mirza et al, (2023), Tan et al, (2023), Varma et al, (2022), Khaled Mohammad et al, (2023), Khosravani & Bahman (2023), Khazaei et al, (2022), Chizari et al, (2022), Morovat & Nazari zadh (2022), Barrio Oton (2021), Kou et al, (2021), Pazhoheshfar & Biabani (2021), and Hammerschlag et al, (2020). Varma et al, (2022) showed that fintech has a huge potential to grow and influence the banking industry in the whole world. The banking industry can benefit from incorporating emerging technologies such as blockchain, artificial intelligence, learning machine or other decision-making layers. However, with the advantages come disadvantages such as increased reliance on technology, high costs, increased job losses, data security risks and fraud, etc. The use of emerging technology and collaboration between fintech companies and banks can improve the financial stability of the entire system while minimizing the negative externalities of disruption and competition. These findings can help regulators, policymakers, academics and practitioners to understand the opportunities and challenges of emerging technologies in the banking industry. According to the results of this research, the following suggestions are presented: It is suggested that, first of all, by evaluating the actions of other banks in the field of fintech and the activities of fintech startups, developing new strategies in the evaluation of fintech policies in Melli Bank be compiled. Also, the evaluation of alternative financial institutions also plays an important role in the evaluation of the banking environment. Bank Melli managers can, by evaluating the success and public awareness of fintechs, examine the barriers to entering the fintech and banking arena and ways to overcome them.

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

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

Abstract Abstract The purpose of this research is to model the experience of customers of Iran Telecommunications Company from commercial sales in line with their sustainability. According to its purpose, the research method is applicable, qualitative in terms of the approach, and descriptive-exploratory in terms of the way of analyzing the data, with the phenomenology method. The statistical population of the research consists of 17 special customers of commercial telecommunications services with more experience of using these services, selected by the purposeful sampling method. A semi-structured interview was used to collect information. Data analysis was done using the theme analysis approach manually and coding. The results showed that the categories and components that make up the customer experience in line with their sustainability consist of 9 categories and 26 elements including: operational prerequisites of customer experience management (strategic prerequisites, human prerequisites, and technical prerequisites), measurement and analysis of customer experience (collecting and recording customer experiences, analyzing customer experiences, interpreting customer experiences, and monitoring customer experience performance), service delivery experience (network quality, service delivery quality, and emotional effect), value co-creation (customer participation in value creation, service personalization, and customer relationship management), profitability (customer share, customer loyalty, and customer satisfaction), marketing mix (price, place, product, and promotion), brand image (brand reputation and social responsibility), supportive activities (complaint management and after-sales service), and barriers to brand switching (the nature of the company and switching costs). Extended Abstract Introduction By passing the economy of raw materials, goods and services, and entering the new era, which is the economy of experience; the success of businesses is not only dependent on providing services and products, but also on the creation of experience. Nowadays, instead of services and products, memorable experiences are sold, and creating excellent customer experience is the main goal of organizations in various industries, especially customer-oriented industries. Professionals have accepted the limitations of traditional marketing approaches based on components such as price, product and quality, and believe in the importance of customer experience in achieving competitive advantage and creating customer loyalty (Hwang & Seo, 2016). In other words, we have entered the new era of the customer, an era where the authority in production and distribution or information expertise is no longer a competitive advantage and has turned into a commodity, but the choice of customers is the main differentiator, and organizations should focus on customer experience management (Plessis & Vries, 2016). Customer experience is a term that explains the collective interaction of a customer with a service provider and also helps determine the durability of that customer's relationship with the service provider (Bhatti et al, 2016). In today's competitive environment, negligence in customer service or service quality can lead to customer loss, which is not cost-effective to acquire new customers, and developing preventive strategies to retain customers is very important (Kaur & Sharma, 2015). Customer retention can be considered a part of marketing strategy. By keeping current customers, businesses can reduce customer churn and the costs associated with attracting new customers, which contributes to long-term profitability and sustainable competitive advantage. Therefore, customer retention is not just a reactive strategy, but a strategic approach that can directly affect the company's market share and profit (Zhang et al, 2024). In recent decades, many companies have considered customer retention as an important principle in their management and marketing decisions, and organizations have realized that keeping current customers is cheaper than attracting new customers (Taghavifard et al, 2017). Therefore, the main problem that this research seeks to answer is: how is the modeling of the experience of customers of the Iranian Telecommunication Company from commercial sales in line with their sustainability? Theoretical Framework Customer experience Customer experience has become a central topic in marketing research as businesses increasingly realize that their success depends largely on providing positive shopping experiences to their customers (Chen & Yang, 2021).   Customer retention Consumer sustainability means expanding the ways and means of consumer sustainability by satisfying them and meeting their needs. In this view, consumer retention is considered as a consequence of the strategy that shows the positive side of their quality, service, performance, and efficiency. Different authors have presented different views on consumer persistence (Sharma et al, 2018). Naalchi Kashi (2024) investigated the mediating role of customer commitment on the relationship between experience and customer engagement behaviors, and investigated the relationship between customer experience components on commitment and customer engagement behaviors. Data analysis showed that there is a significant relationship between customer experience and customer engagement behaviors with the mediating role of customer commitment. There is a positive and significant relationship between customer experience components (cognitive, emotional, physical/sensory, and social) with customer commitment. Additionally, there is a positive relationship between customer commitment and customer engagement behaviors. There is a significant relationship between customer experience components (cognitive, emotional, physical/sensory, and social) with customer engagement behaviors (acceptance, cooperation, feedback, helping others, and positive word of mouth). Therefore, by focusing on providing positive customer experiences that foster commitment, organizations can drive engagement behaviors and cultivate a loyal customer base. Sugiatoa et al, (2023) conducted a research titled the effects of customer relationship management, service quality and relational marketing on customer retention: the mediating role of bank customer retention in Indonesia. The results showed that customer satisfaction, customer relationship management, service quality and marketing relationships affect customer retention. Also, customer relationship management, service quality and marketing relationships affect customer retention through customer satisfaction. A review of empirical research conducted in relation to the research topic shows that the examination of customer experiences that lead to customer retention has been neglected.   Research methodology The research method is applicable in terms of its purpose, qualitative in terms of the approach, and descriptive-exploratory in terms of the way of analyzing the data, with the phenomenology method. The statistical population of the research consists of 17 special customers of commercial telecommunications services with more experience of using these services, selected by the purposeful sampling method. A semi-structured interview was used to collect information. Research findings Data analysis was done using the theme analysis approach manually and coding. The results showed that the categories and components that make up the customer experience in line with their sustainability consist of 9 categories and 26 elements including: operational prerequisites of customer experience management (strategic prerequisites, human prerequisites, and technical prerequisites), measurement and analysis of customer experience (collecting and recording customer experiences, analyzing customer experiences, interpreting customer experiences, and monitoring customer experience performance), service delivery experience (network quality, service delivery quality, and emotional effect), value co-creation (customer participation in value creation, service personalization, and customer relationship management), profitability (customer share, customer loyalty, and customer satisfaction), marketing mix (price, place, product, and promotion), brand image (brand reputation and social responsibility), supportive activities (complaint management and after-sales service), and barriers to brand switching (the nature of the company and switching costs).   Conclusion The current research was conducted with the aim of modeling the experience of customers of Iran Telecommunication Company from commercial sales in line with their sustainability. The results of this research is aligned with the results of Naalchi Kashi (2024), Sugiatoa et al, (2023), Rousta et al, (2023), Zare & Mokhtari (2021), Nasehi far et al, (2021), Banik & Sinha (2020), Mohaimani et al, (2018), Sharma et al, (2018), and Dassanayake & Herath (2017). Dassanayake & Herath (2017) showed that network quality, customer experience, and perceived price have a significant impact on customer retention. According to the results of the research, the following suggestions are presented: -Eliminating the mentality of change by emphasizing the value of time. -Giving valuable benefits as a barrier to change. -brand identity. -Updating the service as much as possible and getting closer to the ideal operator in the mind of the customer. -Emotional work on the customer's mind and personalization in his mind

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