Journal of value creating in Business Management

Abstract Abstract
The purpose of this research is to investigate the effect of Sanctions’ Reduction and the financial strength of companies on the development of garment exports, considering the mediating role of direct exports and indirect exports. The research method is practical in terms of purpose and descriptive-survey-correlation in terms of method. The statistical population of this research includes the managers of garment manufacturing and exporting companies, and the sample size was determined to be 344 people using random sampling method. To analyze the data, the method of structural equations modeling has been used using Smart PLS software. The tool used for data collection is standardized questionnaire. The findings of this research show that the Sanctions’ Reduction has a direct and significant effect on the development of garment exports. Also, the financial Strength of companies has a direct and significant impact on the development of garment exports. Direct exports play a mediation role on the relationship between the Sanctions’ Reduction and the development of garment exports, the mediation role of indirect exports on the relationship between the Sanctions’ Reduction and the development of garment exports was also confirmed.
Extended Abstract
Introduction
A review of the latest statistical report on world trade, which was recently published by the World Trade Organization, shows that the dollar value of the world's textile and clothing exports was 315 billion and 505 billion dollars respectively in 2018, the ratio of the previous year increased 6.4 and 1.11 respectively, the increase was the fastest growth in the world's textile and apparel trade since 2012. It is also predicted that the annual growth rate of about 5% from 2019 to 2025 will bring the world's textile and clothing exports to about 1207 billion dollars in 2025. In Iran, many companies are active in the country's textile and clothing industries with operating licenses from the Ministry of Mining Industry and Trade, which constitute a significant percentage of all active industrial enterprises in the country. Also, these industrial units account for a significant percentage of the country's industrial employment. It is worth mentioning that this amount is related to industrial units, and due to the large number of small and trade units, the number of employees in the country's textile, clothing and leather industry is a significant amount of the entire industry (Ebadi et al, 2021). While the industries upstream of the apparel industry are also very important, the fashion industry is $1.3 trillion global business that employs more than 300 million people worldwide and represents a significant economic force and a significant driver of worldwide GDP (Gazzola et al, 2020). Considering that the export of clothing has high value added and foreign exchange earnings, it is also considered as one of the industries that have a very high employment generation capacity, and its capital-intensiveness considering its created sustainable employment is much lower compared to other industries (oil and petrochemical). Also, the growth of this industry affects other industries, and exports in this field can be driving force of upstream and downstream industries. Neglecting attention to Iran's garment exports has resulted that Iranian companies are not identifying the procedures and influencing factors for entering and stabilizing in these markets for consecutive years, and the managers of these industries have no effective strategy to develop their exports and overcome sanctions and improve their financial strength. Therefore, with the existing assumptions, this research seeks to answer the question of whether sanctions and the financial strength of companies can affect the development of garment exports, and whether direct export and indirect export can play a mediation role on the relationship between the Sanctions’ Reduction and the development of garment exports.
Theoretical Literature
Financial strength is a scientific process that helps an organization measure the effective use of company resources to maximize financial resources (Bei & Wijewardana, 2012). In other words, financial strength is an indicator to measure the probability of a company needing the support of third parties such as shareholders, banks, government, or official institutions to finance and pay the company's debt (Salimi et al, 2017).
Export is a set of actions and activities that are carried out to transfer the goods and services of commercial or governmental companies from one country to another for receiving currency or exchanging it for other goods and services (Moshabaki & Khademi, 2012). The most important export methods are direct export and indirect export. Direct export is an export in which goods and services move directly to foreign markets (Grozdanovska et al, 2017). Indirect export means the export of goods through intermediaries. They can be agents or companies that carry out the export. Agents act as brokers or establish a relationship between the exporter and foreign buyers (Grozdanovska et al., 2017).
Export development programs include all commercial, informational, and educational actions. In addition to sourcing, these programs also evaluate the export performance of the current period compared to the previous period. Despite planning for export development, these export programs are always accompanied by obstacles (Malca et al, 2020).
Sanctions are sets of restrictive measures applied by a country or a group of countries against a country that violates international laws or has violated accepted moral standards (Khaledi & Ardestani, 2022).
Research Methodology
The current research is applicable in terms of the purpose, and descriptive-survey-correlation in terms of the method. The tool used for data collection is a standard questionnaire (5-point Likert scale) as a result of the Alidaie et al, (2023) qualitative research work. The statistical population of this research includes the managers of garment manufacturing and exporting companies (N = 987); random sampling method was used to select the sample and finally, by Cochran's formula, at least 276 garment industry managers were selected to conduct the research, and 344 questionnaires were collected.
Research Findings
To analyze the hypotheses or the conceptual model of the research, Smart PLS 3 software was used, and the results showed that the effect of sanctions’ reduction on the development of garment exports was calculated as (0.415), which indicates a favorable effect. The t-test statistic was also obtained (7.586), which is greater than the critical value at the 5% error level, i.e. (1.96) and shows that the effect is significant. The effect of financial strength on the development of Iran's garment export has been calculated as (0.468), which indicates a desirable effect. The t-test statistic was also obtained (4.557), which is greater than the critical value at the 5% error level, i.e. (1.96), and it shows that the effect is significant. The effect of indirect export on the development of garment export has been calculated equal to (0.457), which indicates a favorable effect. The t-statistic was also obtained (4.497), which is greater than the critical value at the 5% error level, i.e. (1.96) and shows that the effect is significant. The effect of direct garment export on the development of garment export has been calculated equal to (0.581), which indicates a relatively strong effect. The t-test statistic was also obtained (9.211), which is greater than the critical value at the 5% error level, i.e. (1.96) and shows that the effect is significant. The effect of sanctions’ reduction on direct export of clothing has been calculated as (0.927), which indicates a very strong effect. The t-test statistic was also obtained (81.106), which is greater than the critical value at the 5% error level, i.e. (1.96) and shows that the effect is significant. The effect of sanctions’ reduction on indirect export of clothing has been calculated as (0.574), which indicates a favorable effect. The t- test statistic was also obtained (43.805), which is greater than the critical value at the 5% error level, i.e. (1.96) and shows that the effect is significant. The effect of sanctions’ reduction on financial strength has been calculated as equal to (0.451), which indicates a favorable effect. The t-test statistic was also obtained (3.144), which is greater than the critical value at the 5% error level, i.e. (1.96) and shows that the effect is significant. The effect of direct export on financial strength has been calculated equal to (0.414), which indicates a favorable effect. The t-test statistic was also obtained (4.711), which is greater than the critical value at the 5% error level, i.e. (1.96) and shows that the effect is significant. The effect of indirect export on financial strength has been calculated equal to (0.515), which indicates a desirable effect. The t-test statistic was also obtained (4.379), which is greater than the critical value at the 5% error level, i.e. (1.96) and shows that the effect is significant. The effect of direct exports on the relationship between the sanctions’ reduction and the development of garment exports shows that the partial mediation of direct exports is confirmed with an intensity of 0.56. The effect of indirect export on the relationship between the sanctions’ reduction and the development of garment exports also indicates that the partial mediation of indirect export is confirmed with the intensity of the effect of 0.33.
Conclusion
The results of the hypothesis "the sanctions’ reduction impacts on the development of garment exports" are confirmed. The results of this hypothesis are in line with the research of Pourebadollahan et al, (2019) and Jafari et al, (2023). The results of the hypothesis "financial strength on the development of Iran's garment export" are confirmed. The results of this hypothesis are in line with the research of Rasoulinezhad & Kazemnia (2019) and Khorshidi et al. (2015). The results of the hypothesis "direct exports play a mediation role on the relationship between the sanctions’ reduction and the development of garment exports" are confirmed. Therefore, the direct export plays a mediating role. Also, the results of the hypothesis "indirect exports have a mediation role on the relationship between the sanctions’ reduction and the development of garment exports" are confirmed, which indicates the mediation role of indirect exports. Considering that the current research is exploratory and has innovation, it does not have a similar research history in the field of garment export.
The policy makers of the country should try to reduce the sanctions as much as they can, and in the situation of sanctions, it is recommended to the garment manufacturers and exporters to switch to indirect exports if there is a problem with direct exports. Increasing communication with brokers in this field is the key to the success of these companies in indirect export. These companies can increase their financial strength through appropriate and optimal financing methods and select target markets that have high export value added. These companies can transform their distribution network into internet sales and distribution networks in the export target markets and do brand development in the export target markets and avoid exporting products with fake brands.

Abstract Abstract
The purpose of the current research is to provide a model of ecotourism and sustainable tourism development with an emphasis on foreign exchange and economic development of Qeshm Island. The research method is applicable in terms of purpose, and mixed (qualitative-quantitative) in terms of its implementation. The statistical population in the qualitative section includes 19 experts, including managers and experts in the field of tourism, hoteliers, travel agencies, tours and ecotours; by means of the snowball sampling method, and in the quantitative section, it includes 244 employees of the Cultural Heritage Organization, handicrafts and tourism of Qeshm Free Zone. Data collection in the qualitative part was done using semi-structured interviews of the members of the statistical community, and data collection in the quantitative part was done through a questionnaire. In the data analysis of the qualitative part, the coding process in the MAXQDA 2018 software was used, and in the quantitative part, SPSS 16 and AMOS software were used; and the data was analyzed using the factor analysis method. The results in the qualitative section showed that 207 interview codes, 68 subcategories, and 14 categories were extracted. Causal factors include cultural and social factors, the potential of Qeshm Island for tourism and economic and political factors, background features including geographical location, capacity and potential facilities of Qeshm and geosites, intervening conditions including lack of strategy and proper planning and infrastructural problems as well as strategies and interactions include goal-setting and strategy determination to achieve the goal, education and culture building, and providing suitable infrastructure for tourism. The results of quantitative analysis show the significance of measurement models and structural equations at the confidence level of 95%.
Extended Abstract                                          
Introduction
Ecotourism generally refers to tourism activities that are environmentally accountable and whose purpose is to protect the environment, improve people's knowledge about the environment, and local economic development. (Buckley, 2009) Ecotourism is usually related to natural areas and wild environments, and protects natural resources and wild species, and promotes the local economy (De Grosbois & Fennell, 2021). Ecotourism has become an integral part of tourism to increase awareness about environmental protection and reduce the negative effects of tourism while using sustainable natural and cultural tourism attractions (Darda & Bhuiyan, 2022). Sustainable development is a new concept that was formed after the industrial revolution and the problems created in connection with the industrialization of cities and the technological development of cities and the economic, cultural, political and social connection and special attention to ecological considerations (Masrouri Jannett & Falahat, 2016). Sustainable tourism is a sustainable method in the tourism industry and looks at all the effects of tourism, either positive or negative, with the aim of maximizing positive effects and minimizing negative effects (Mohammed, 2022). Ecotourism is a sustainable alternative to degraded livelihoods around protected areas in developing countries, and its contribution to poverty reduction is evident in terms of employment and income generation. As a result, studies of ecotourism partnerships evaluating have traditionally focused on the accumulation and distribution of economic benefits (Agyeman et al, 2019). Based on the said material, the researcher is trying to answer the question: How are ecotourism and sustainable tourism development with an emphasis on foreign exchange and economic development of Qeshm Island?
Theoretical framework
Tourism and ecotourism
Tourism is an economic and social activity that includes the travel and stay of people in places and areas outside of their residence. This activity includes observing tourist attractions, culture and entertainment in different destinations. Tourism can help the economic and cultural development of different regions and play an important role in creating jobs and increasing local income (Camilleri, 2018). Ecotourism is considered as a branch of tourism that focuses on environmental protection, sustainable development and promotion of local economy. Ecotourism pays attention to natural areas and pristine environments and tries to preserve them. This type of tourism emphasizes social and environmental responsibility and emphasizes the direct relationship with local communities and the protection of natural resources (Fennell, 2014).
Sustainable Development
Development and sustainability is one of the relatively new concepts in the world development literature, and was first used in the United Nations Summit under the title of Human Environment in Stockholm in 1372. Sustainability is an effort to achieve the best results in human and natural environment programs that are carried out for the present and unlimitedly for the future. Sustainability is a local, sensible, cooperative, and balanced process; performed in a balanced ecological environment, without export its problems to the surrounding areas or leave them on the shoulders of future generations (Asadiyan, 2023).
Currency exchange production and economic development
Currency production means less import and more export of goods and services. Economic development means increasing production, employment, welfare and economic growth. These two concepts are directly related to each other (Cypher, 2014).
Ruzbeh et al, (2023) investigated the presentation of the green governance model with a sustainable development approach in the health system (the case study of hospitals in Kerman city). The research findings showed that the causal factors include: balanced and integrated management, service provision, and financial resources; background factors Include: legal environment, political environment, cultural and social environment, and technology; intervention factors include: government policies; management of change strategies include: green governance affairs, contractual affairs, and partnership affairs; consequences include: creating alignment between policy goals and structure and culture in the health sector, promotion of administrative and environmental health, dynamism and adapting to changes and developments in the health system.
Nikfar (2023) investigated the evaluation and analysis of the role of ecotourism in urban development (case study: Zone 1 of Tehran). The results of the research showed that Tehran region 1 has the capabilities and potential of many natural attractions to attract ecotourism, and economic, institutional, social and cultural factors are considered to be the most important obstacles and challenges for the development of ecotourism in Tehran region 1, and ecotourism in Tehran region 1 can also play an effective role in the goals of urban development of Tehran city.
Research methodology
The research method is applicable in terms of purpose, and mixed (qualitative-quantitative) in terms of its implementation. The statistical population in the qualitative section includes 19 experts, including managers and experts in the field of tourism, hoteliers, travel agencies, tours and ecotours; by means of the snowball sampling method, and in the quantitative section, it includes 244 employees of the Cultural Heritage Organization, handicrafts and tourism of Qeshm Free Zone. Data collection in the qualitative part was done using semi-structured interviews of the members of the statistical community, and data collection in the quantitative part was done through a questionnaire.
Research findings
In the data analysis of the qualitative part, the coding process in the MAXQDA 2018 software was used, and in the quantitative part, SPSS 16 and AMOS software were used; and the data was analyzed using the factor analysis method. The results in the qualitative section showed that 207 interview codes, 68 subcategories, and 14 categories were extracted. Causal factors include cultural and social factors, the potential of Qeshm Island for tourism and economic and political factors, background features including geographical location, capacity and potential facilities of Qeshm and geosites, intervening conditions including lack of strategy and proper planning and infrastructural problems as well as strategies and interactions include goal-setting and strategy determination to achieve the goal, education and culture building, and providing suitable infrastructure for tourism. The results of quantitative analysis show the significance of measurement models and structural equations at the confidence level of 95%.
Conclusion
The current research was conducted with the aim of providing a model of ecotourism and sustainable tourism development with an emphasis on foreign exchange and economic development of Qeshm Island. The results of this research are in agreement with the results of Ruzbeh et al, (2023), Nikfar (2023), Mobasheri et al, (2023), Ghasemlu et al, (2022), Salman et al, (2022), Darda & Bhuiyan (2022), Hashemi Asl (2020), and Agyeman et al, (2019). Nikfar (2023) showed that the city of Tehran has many capabilities and potentials of natural attractions to attract ecotourism, and economic, institutional, social and cultural factors are considered to be the most important obstacles and challenges for the development of ecotourism in the 1st region of Tehran, and ecotourism in Tehran region 1 can also play an effective role in the goals of urban development of Tehran city.
According to the results of this research, it is suggested that the development of sustainable tourism in Qeshm Island requires extensive and coordinated measures. Among the important actions, we can point out the examples of the experiences of successful countries and cities, protecting tourist places by establishing laws, promoting ecotourism and encouraging ecotourism activities. Also, the development of suitable infrastructure for tourism, the use of renewable energy sources, and the support of local communities and economies are also of great importance. These measures, if implemented correctly, can help develop sustainable tourism and preserve the environment and local culture in Qeshm Island.

Abstract Abstract
The purpose of this research is to investigate the communication model of customer participation and competitive business with social media based on brand in manufacturing and trading companies of Ahvaz city. In terms of purpose, the current research is applicable, and of the survey research type. The statistical population of the research includes the customers of the food manufacturing and trading companies in the industrial towns of Ahvaz city. Due to the unlimited population, the statistical sample was considered to be 384 people using Cochran's formula, and finally 312 questionnaires were analyzed. Sampling in this research is available randomly. The collection tool in this research is a questionnaire. Data analysis was done using SPSS and PLS software. The findings showed that the identified factors had a significant effect, and the overall index of fit (GOF) was obtained as 0.661, which is a strong index and shows the overall high quality of the model.
Extended Abstract                                          
Introduction
Virtual social networks are a new generation of Internet websites. Internet users in these websites gather together virtually around a shared axis and form online communities (Torki et al, 2023). With the spread of the Internet and the spread of social media, customers' buying patterns have changed and their shopping habits have been affected by business based on social networks. In addition to using search engines, customers also search for desired products and brands on social media such as Instagram. The growth of Instagram has attracted the interest of many large companies that are looking for new ways to strengthen their relationships with their customers. Instagram is one of the fastest programs in growing social media (Anderson Jiang, 2018).
Consumer interactions on social media are generally important. The evolution of social media and technologies now allow consumers to easily share their opinions through the online environment. Written and visual content sharing programs allow users to share information resulting from the hedonistic activities resulting from the use of various products and services (Fox et al, 2018).
Online branding is becoming increasingly popular in modern society, as marketing is largely developed through social media platforms, blogs, websites, and other online channels. Companies should also have an active digital presence and show themselves in the digital field by using different digital channels to develop the brand (Bamm et al, 2018). These activities usually require high or moderate participation from consumers, which creates a positive psychological state when experiencing their participation or cooperation with the brand, and includes aspects of cognitive effort, emotional involvement, and behavioral diversity (Lu et al, 2015).
For this purpose, the current research aims to answer this question: What is the communication model of customer participation and competitive business with social media based on brand in manufacturing and trading companies of Ahvaz?
Theoretical Framework
brand
A brand is not only a symbol that distinguishes a product from others, but also includes all the features that come to mind when a buyer thinks of that brand. These characteristics are the concrete, abstract, psychological, and social characteristics of that product (Meysamiazad et al, 2024).
social media
Social media is a group of online user programs whose purpose is to facilitate interactions and content sharing. Social media is a group of Internet-based applications that are built on the ideological basis of Web 2 technology and allow users to create and share their own content. People increasingly consider social media programs to be an important part of their daily lives and are more likely to move their interactions to virtual programs (Alalwan et al, 2017).
Competitive advantage and customer engagement
The brand can create a competitive advantage for the company and maintain loyal customers. Creating a positive brand image is a strategy. This brand image can be considered as a cultural heritage, service quality, and trust; and can affect customer satisfaction (Araujo et al, 2023). Wang & Kim (2017) showed that functional advantages in products, service advantage in providing services, analytical advantage in CRM, multi-channel advantage in communication, symbolic advantage in advertising, and network advantage in sharing resources have a significant impact on customer value and brand loyalty.
Competitive advantage of online businesses
Companies in the market look for mistakes of competitors and use opportunities. One of the ways to increase the power of competition in this market is to use strategic management in order to achieve a competitive advantage. In the most basic concept of competitive advantage, in a way, it refers to the company's exploitation of resources in order to achieve superior performance in which three main factors can lead to differentiation and difference from other competitors. These three factors include sources of competitive advantage, competitive advantage, and company performance. Competitive advantage is the basis of strategic planning in companies, which broadly refers to using opportunities and neutralizing competitive threats (Tong, 2023).
Torki et al, (2023) investigated the impact of social media participation on green management (case study of employees of Shahrekord industrial companies). The results showed that the amount of use of social media, the type of use of social media, and the amount of trust in users in social media have a positive effect on green management. This means that with people's easy access to virtual space and social networks, the Internet has become an inseparable part of life. In order to make optimal use of the created space, companies are trying to use this opportunity optimally and to their advantage, and improve the green management.
Rahimi et al, (2023) investigated the impact of digital content marketing on brand awareness through social media and customer interaction. The results showed that there is a positive and significant relationship between digital content marketing and brand awareness. Also, social media and customer interaction play a significant mediating role in the relationship between digital content marketing and brand awareness. It is obvious that digital content marketing as a new phenomenon plays a vital role in displaying brand name, strengthening customer relationship and increasing brand awareness, customer loyalty, and sales.
Research methodology
In terms of purpose, the current research is applicable, and of the survey research type. The statistical population of the research includes the customers of the food manufacturing and trading companies in the industrial towns of Ahvaz city. Due to the unlimited population, the statistical sample was considered to be 384 people using Cochran's formula, and finally 312 questionnaires were analyzed. Sampling in this research is available randomly. The collection tool in this research is a questionnaire.
Research findings
Data analysis was done using SPSS and PLS software. The findings showed that the identified factors had a significant effect, and the overall index of fit (GOF) was obtained as 0.661, which is a strong index and shows the overall high quality of the model.
Conclusion
The present research was conducted with the aim of investigating the communication model of customer participation and competitive business with social media based on brand in manufacturing and trading companies. The results of this research is aligned with the results of Torki et al, (2023), Rahimi et al, (2023), Tang (2022), Shekarchizadeh & Hakim Akif Esfahani (2021), Dedeoglu (2019), Lee et al, (2019), Maia (2018), Taheri et al, (2017), Madrasi Tehrani & Saidi (2017), Esfandiari & Imankhan (2019). Rahimi et al, (2023) investigated the impact of digital content marketing on brand awareness through social media and customer interaction. The results showed that there is a positive and significant relationship between digital content marketing and brand awareness. Also, social media and customer interaction play a significant mediating role in the relationship between digital content marketing and brand awareness. It is obvious that digital content marketing as a new phenomenon plays a vital role in displaying brand name, strengthening customer relationship and increasing brand awareness, customer loyalty, and sales.
In line with the obtained results, it is suggested:
⮚ to improve the online activities of the company, the managers well provide the possibility of access to personal information for the customers and ensure the security of the customers' information.
⮚ the managers provide the best information about products and services to customers through the company's websites.
 

Abstract Abstract
The purpose of the current research is to present an entrepreneurial marketing model based on teamwork with an emphasis on start-up companies. The research method is applicable according to its purpose, and qualitative in terms of its implementation. The statistical population consists of 15 experts who are academic professors in the field of marketing management, and managers in the marketing and sales industry, who were selected by targeted non-probability sampling. Thematic analysis method and MAXQDA software were used for data analysis, and MICMAC software was used for effective and effected between variables. The results showed that 5 comprehensive themes and 13 organized themes and 87 basic codes were identified and extracted from the theme analysis method, and then using interpretative structural modeling, the identified indicators were leveled; and the results showed that the fourth level includes marketing strategy (C04) is the most effective one that acts as the cornerstone of the model and directly affects the third level criteria (content and marketing tools (C03), and marketing performance evaluation (C02)). The first level includes the development of teamwork (C04) as the most effective level. The dimensions of the second level (networking and marketing public relations (C01)) act as interfaces.
Extended Abstract                                          
Introduction
The last decade can be considered as the decade of attention to entrepreneurship and entrepreneurs in Iran. Due to the identification of the role and place of entrepreneurship in wealth creation and economic growth, the attention of policy makers and researchers in the field of management has been focused to the identification and understanding of entrepreneurial processes. Entrepreneurship has a meaning beyond the creation of work and employment. In fact, entrepreneurship has other positive and important consequences, such as the flourishing of creativity, encouraging innovation and its development, increasing self-confidence, creating and developing technology, generating wealth in society, and increasing general well-being; and if we just pay attention to its entrepreneurial aspect, we will be deprived of its other consequences (Hoseini et al, 2022).
 Entrepreneurial marketing is proactively identifying and exploiting opportunities to acquire and retain profitable customers through innovative approaches to managing risk, leveraging resources, and creating value; which includes elements of both concepts: entrepreneurship (activity, risk-taking, opportunity, and innovation), and marketing (customer focus, resource leverage, and value creation). The concept of entrepreneurial marketing focuses on innovations and the development of ideas in line with intuitive understanding of market needs (Gali et al, 2020). Accurate market analysis, identifying and exploiting opportunities, market research, and understanding customer needs are essential elements in entrepreneurial marketing practices. When setting goals, entrepreneurs must consider various factors such as their entrepreneurial goals and marketing strategy, the tactics they will employ, available resources, and the target market. In addition, entrepreneurs should also consider short, medium and long term goals during this process (Mohabattalab & Rezvani, 2018). According to the above, the researcher is looking answer for the following question: What is the model of entrepreneurial marketing based on teamwork with an emphasis on start-up companies?
Theoretical Framework
Entrepreneurial marketing
Entrepreneurial marketing is an organizational function and a set of processes to create, communicate and provide value to customers and to manage relationships with customers in ways that benefit the organization and its stakeholders; and characterized with innovation, risk-taking, being active, etc. It may be done without current controlled resources (Nijssen & Mullick, 2023). On the other hand, entrepreneurial marketing is characterized by responsiveness to the market and the apparently intuitive ability to anticipate changes in customer demands (Makhloufi et al, 2022; Opute et al, 2023). Entrepreneurial marketing is a spirit, an orientation, as well as a process for pursuing opportunities and launching and growing ventures that create perceived customer value through relationships, especially through the use of innovation, creativity, sales, market immersion, networking, or flexibility.
 
New companies (startups(
There are evidences that state that entrepreneurial marketing is one of the positive characteristics for any organization. Organizations that integrate marketing and entrepreneurial activities are better suited to find and exploit new market opportunities. One of the main advantages of the entrepreneurial marketing concept is its ability to respond to an ever-changing environment. When the entrepreneur is looking for new opportunities with regard to limited resources, he uses an innovative approach in facing this uncertainty (Clark et al, 2022).
Team work
A team is a limited number of people with complementary skills who are committed to a common goal, the same performance results, and a single approach; who are also responsible for all of these things that they have determined. The teams are connected so that their mission does not end even if only one team member is absent. But in groups, people's personalities are much more independent. It can be said that the concept of team is explained by the word synergy. Synergy happens when people come together to create results that exceed the sum of people's ability (Masumi & Javaherizadeh, 2020).
Assarian et al, (2024) investigated the formulation of the native model of social media marketing of online stores. All the indicators obtained from the qualitative analysis of 10 interviews; including 11 categories and the number of 52 indicators, have been used to formulate the native model of social media marketing of online stores. The result of data analysis has been presenting a paradigmatic model including six components of causal conditions (information and communication technology, time management, and cost management), contextual conditions (infrastructure of online stores), intervening conditions (sanctions and economic problems and risk management), strategies (use of force human expert and the use of influencers), the central phenomenon (social media marketing), and consequences (sustainability in the use of social networks, and special value of the brand). A number of indicators were also identified for each of the identified main categories.
Moradi ziba et al, (2023) investigated the formulation of digital marketing strategies model in successful Iranian startups. The results of the qualitative part indicated that 241 primary codes, 46 central codes, and 14 selective codes were identified and extracted. The results of the research showed that causal conditions with 4 variables of network capability, use of artificial intelligence, marketing capability, and customer knowledge have an effect on digital marketing strategies, and the results of confirmatory factor analysis showed that the fit indices of the model were confirmed.
Research methodology
The research method is applicable according to its purpose, and qualitative in terms of its implementation. The statistical population consists of 15 experts who are academic professors in the field of marketing management, and managers in the marketing and sales industry, who were selected by targeted non-probability sampling.
 
Research findings
Thematic analysis method and MAXQDA software were used for data analysis, and MICMAC software was used for effective and effected between variables. The results showed that 5 comprehensive themes and 13 organized themes and 87 basic codes were identified and extracted from the theme analysis method, and then using interpretative structural modeling, the identified indicators were leveled; and the results showed that the fourth level includes marketing strategy (C04) is the most effective one that acts as the cornerstone of the model and directly affects the third level criteria (content and marketing tools (C03), and marketing performance evaluation (C02)). The first level includes the development of teamwork (C04) as the most effective level. The dimensions of the second level (networking and marketing public relations (C01)) act as interfaces.
Conclusion
The current research was conducted with the aim of presenting an entrepreneurial marketing model based on teamwork with an emphasis on start-up companies. The results of the present research are in agreement with the results of Assarian et al, (2024), Moradi ziba et al, (2023), Torres & Jasso (2022), Adeeko & Osunade (2022), Allah Yar (2020), De Groote & Backmann (2020), Amiri (2020), Shabani et al, (2021), Shahramfar et al, (2021), Kordheydari et al, (2019), and Rundquist & Österling (2018). Adeeko & Osunade (2022) showed that the navigation of entrepreneurial marketing education provided through the basic course of entrepreneurship has a significant effect on the entrepreneurial mindset and entrepreneurial skills of students, so it should be sustained.
According to the results of the research, the following suggestions are presented:
Holding weekly or monthly meetings with the team to review progress, resolve issues, and make joint decisions.
 Promoting a culture of cooperation and sharing information and experiences within the team. Creating an environment where team members feel converged and learn from each other.
Holding team-making events and recreational activities to strengthen personal relationships and motivate team members.
Determining the content strategy compatible with the macro marketing strategy. Determining the role of content in attracting customers, keeping them, and promoting products and services.

Abstract Abstract
The purpose of the present study is to identify factors affecting the delivery points, risk transfer and costs in international commerce with emphasis on Incoterms 2020. The research method is applicable-operational in terms of its purpose, and mixed (qualitative) and exploratory research in terms of implementation. The statistical population in the qualitative sector consisted of 12 academic experts and experts in the field of international commerce, international transportation and Incoterms, selected by targeted sampling and snowball; and statistical population consists of 10 experts in the field of commerce. Data collection tools were semi-structural interview in the qualitative section, and a researcher-made questionnaire in the quantitative section. The study was conducted in two stages, including the data-based method and the Delphi technique. Maxqda20 software was used to analyze the qualitative data, and SPSS software in the qualitative part. The results in the qualitative section showed that 7 effective factors, 13 components, 11 strategies, and 2 consequences were identified and extracted. In the quantitative section, 33 effective factors were identified in the four stages of the Delphi interview technique. These findings will be able to provide a tool for senior executives of international interactions in effective planning for the use of Incoterms Regulations to optimize delivery points, risk transfer and costs in international supply chain management, given the buyer and seller's relationships in transboundary transactions.
Extended Abstract                                          
Introduction
Supply Chain Management in production, inventory control, location, distribution, logistics management and transportation between supply chain factors is to achieve the best responsive, efficient and profitability of market success (Song et al, 2022). Companies are more at risk when more dependent on the other dealing party (Hallikas, 2004, Swink & Zsoidisin, 2006). With the increase in the volume and complexity of the business, especially globally, the likelihood of disputes or misunderstandings of the supply chain partners has also increased; therefore, a set of commercial terms, called Incoterms rules, is designed by the International Chamber of Commerce to standardize the performance of businesses when concluding a contract for the sale of goods (Davis & Vogt, 2021). Incoterms, which is being updated periodically, determines who is incurred in international trade, cost and risk. Choosing the delivery method caused by these bylaws is one of the most important issues that should be consciously considered for both the buyer and the seller (Erdogan & Kavas, 2020). The important thing is that these laws are not mandatory, they only play the role of supporting actors involved in international trade, but if the parties agree to use them, they become mandatory (Mirică & Tudor, 2022). Incoterms' terms support trade growth and facilitate their use of international and domestic trade (Davis & Vogt, 2021), to the extent that they are known as the columns of international trade (Coetzee, 2010). The responsibility and how to settle costs and risks in international trade is an essential aspect of international competitiveness (Baena-Rojas & Cano, 2022). Therefore, according to the above, the researcher seeks to answer the question: What are the factors affecting the delivery, risk transfer and costs in international commerce with emphasis on Incoters 2020?
Theoretical Framework
Supply Chain Management
Supply chain management is known as a network management of interconnected businesses that are involved in providing final product packaging and service to the customer; as a result, the supply chain management covers all the necessary displacements and warehousing of the raw materials between the process and the finished products from the basic point to the point of consumption (Ghadri et al, 2019)
Delivery of goods in international trade
Delivery is one of the most important and basic principles in any foreign sales agreement. For each party, the delivery has its own specific place. On the one hand, the seller calls for more freedom on the terms and conditions of delivery, and on the other hand the buyer calls for more confidence in delivery of the goods in terms of quantity and qualitatively and in accordance with the raised conditions; in this context, the documentation or other documents related to the products order are important. Some commentators have defined the delivery as any action that allows the buyer to dominate the goods' buyer (Abadi & Azadi, 2017).
 
Incoterms
Incoterms is part of a business contract between the seller and the buyer. Proper business terms improve logistical engineering, reduce risk, save the company's money; and successful transportation provides solid bases for transnational transactions (Jimnez, 2012).
KIM (2022) in a study entitled "Some Critical and Controversial problems about Incoterms 2020 for International Trade" argues that Incoterms has been revised for the eighth time since its initial release in 1936. Incoterms 2020 (eighth edition) was required on January 1, 2020. Like the 2010 Incoterms (Seventh Edition), Incoterms 2020 provides eleven law (seven laws for multiple transport and four laws for marine transport), but Incoterms 2020 added DPU law by deleting the DAT law. The 2020 Incoterms seems to be improved and better organized, but it also brings some important and controversial issues. This article discusses some of the most important and controversial issues about Incoterms 2020.
Karimi et al, (2022) investigated the impact of supply chain strategic management on performance and orientation of supply chain with the role of resilience mediation (case study of the Oil Industry Offshore Sector). The results showed: 1- Supply chain strategic management has a direct and significant impact on the supply chain orientation, 2- Supply chain strategic management has an indirect and significant impact on supply chain orientation (through agility and chain strength), 3- Supply chain strategic management has no direct and significant impact on the performance of the supply chain, 4- Supply chain strategic management has an indirect and significant impact on supply chain performance (through agility and chain strength), 5- Chain agility plays a significant mediating role in the relationship between strategic management of supply chain and chain performance and orientation. 6- The chain strength has a mediating significant role in the relationship between strategic management of the supply chain and chain performance and orientation.
Research methodology
The research method is applicable-operational in terms of its purpose, and mixed (qualitative) and exploratory research in terms of implementation. The statistical population in the qualitative sector consisted of 12 academic experts and experts in the field of international commerce, international transportation and Incoterms, selected by targeted sampling and snowball; and statistical population consists of 10 experts in the field of commerce. Data collection tools were semi-structural interview in the qualitative section, and a researcher-made questionnaire in the quantitative section. The study was conducted in two stages, including the data-based method and the Delphi technique.
Research Findings
Maxqda20 software was used to analyze the qualitative data, and SPSS software in the qualitative part. The results in the qualitative section showed that 7 effective factors, 13 components, 11 strategies, and 2 consequences were identified and extracted. In the quantitative section, 33 effective factors were identified in the four stages of the Delphi interview technique. These findings will be able to provide a tool for senior executives of international interactions in effective planning for the use of Incoterms Regulations to optimize delivery points, risk transfer and costs in international supply chain management, given the buyer and seller's relationships in transboundary transactions.
Conclusion
The purpose of this study was to identify factors affecting the delivery points, risk transfer, and costs in international commerce with emphasis on Incoterms 2020. The results of this study are consistent with the results of samiei et al, (2023), ahmadi et al, (2023), KIM (2022), Karimi et al, (2022), Durdağ & Delipinar (2021), Miltikbaevich & Kizi (2021), Stojanović & Ivetic (2020), Erdogan & Kavas (2020), Shafei et al, (2021), Islami Tabar et al, (2020), Ranjbarzadeh (2020), and Herghelegiu et al, (2019). KIM (2022) argue in a study entitled "Some Critical and Controversial issues abort Incoterms 2020 for International Trade", that Incoterms 2020 provides eleven laws (seven laws for multiple transport and four laws for maritime transport). Incoterms 2020 improved and better organized
It is recommended that companies with international transactions during international negotiations on the purchase or sale of goods and prior to the contract of sale, transportation, insurance and inspection, should consider effective factors and extracted indicators in this study to:
1- Reduce product transfer costs and reduce risk between buyer and seller.
2- Bring the country's economic growth and development by removing the ambiguities of transactions and increasing the quality of transactions.
3-Develop willingness to foreign direct investment by improving the international business environment.
 

Abstract Abstract
The purpose of this research is to investigate and explain the effective variables in measuring intellectual capital and to provide an optimal model. This research is developmental in terms of its purpose, analytical-correlational in terms of the type of method, qualitative in terms of the method of collecting data, and with a meta-composite approach in terms of the method of conducting the research. The statistical population of the research includes all studies and researches done in the past in the field of intellectual capital. In two parts in this research; descriptive and inferential meta-analysis, the analysis of the intellectual capital of the researches published in the period of 1366 to 1399, extracted from the Irandoc database, in the number of 51 studies (102 variables - including repeated variables, finally 53 variables) was analyzed. Based on the descriptive meta-analysis, the classification of intellectual capital research were categorized into three categories of organizational focus, the focus of intellectual capital accounting literature, and the research methods used in the research. Also, based on the criteria of concentration of accounting literature, intellectual capital research was divided into five categories: audit, accountability and governance, management control/strategy, performance measurement, and others (including the public). Inferential meta-analysis was performed using stata software. Based on the results of inferential meta-analysis, the relationship between intellectual capital components and financial performance components was examined. The results showed that based on the pattern of random effects, the average effect size extracted from the research is equal to 0.269.
Extended Abstract                                          
Introduction
Intellectual capital is the most important source for sustainable competitive advantages of organizations, and today one of the important responsibilities of managers is better management of intellectual capital (Bani Asadi et al, 2021). Intellectual capital is the most basic asset of an organization, and in a knowledge-oriented society, intellectual capital is used to create value for the organization, and organizational success depends on the ability to manage these assets. Intellectual capital is defined as a set of intangible assets, resources, and competitive abilities that are obtained from organizational performance and value creation (Montazeri et al, 2022). Intellectual capital includes all processes and assets that are not usually shown on the balance sheet, and also includes all intangible assets (such as trademarks, product patents and business names) that are considered in modern accounting methods (Nowrouzi et al., 2017). Intellectual capital is a capital beyond physical and tangible assets. Today, intellectual capital can play an important role in creating added value due to the production of knowledge and information and as a result the production of wealth in the knowledge-based economy (Asgarnezhad Nouri & Emkani, 2017). Intellectual capital is a language for thinking, speaking, and taking actions related to the organization's future revenue drivers, which include relationships with customers and partners, innovation efforts, organizational infrastructure, and knowledge and skills of the organization's employees. As a concept, intellectual capital is associated with techniques that empower managers to strengthen management (Zareian Moradabadi et al, 2022). Therefore, according to the issues raised, the current research intends to answer the question: how to explain the effective variables in measuring intellectual capital and provide the optimal model?
Theoretical Framework
Intellectual Capital
Intellectual capital is capabilities, knowledge, culture, process strategy, intellectual assets, and communication networks that create value and competitive advantage for the organization, and help the organization achieve its goals (Mahmoudi et al, 2021). Intellectual capital is defined as a general set of abilities, information, culture, strategy, trends, and relational networks of an organization that have created a value or competitive improvements and help the organization to achieve its goals. Broking defines intellectual capital as the market assets of human assets, the axis of intellectual assets and sub-structural assets, and believes that when these assets are combined with other production resources of the organization, it leads to the creation of value. Most of the studies conducted on intellectual capital have concluded that intellectual capital consists of three types of capital, which include: human capital, structural capital, and relational (customer) capital (Farazmand et al, 2019).
Zareian Moradabadi et al, (2022) investigated the model of intellectual capital evaluation in the state banks of the Islamic Republic of Iran. The results showed that intellectual capital has 4 components and 48 sub-components. The results of structural equation modeling showed that the effect coefficients of all sub-factors and variables (the four dimensions of the intellectual capital evaluation model, including human, structural, relational, and innovation capital) are significant and higher than 5.00, and also their significance levels are higher than 96.1. Therefore, the evaluation model of intellectual capital as a valid and reliable tool has the ability to be used for better management of intellectual capital.
Olarewaju & Msomi (2021) investigated the intellectual capital and financial performance of the development of South African public insurance companies, the impact of intellectual capital on financial performance for the period 2008 to 2019. The findings showed that there is a significant and direct relationship between asset yields of the previous period, intellectual capital, and the financial performance of insurers in the South African Development Association. Except for intellectual capital components; human capital components and structural capital have a direct and significant relationship with the asset yields, while capital employed has an inverse and non-significant relationship with asset yields. The risk-control variables are policy issue, insurer size, and leverage; all of which inversely and significantly affect asset yields. Therefore, there is a U-shaped relationship between intellectual capital and financial performance in public insurance companies in the South African Development Association. Therefore, policy makers and insurance managers should maximize their intellectual capital because it creates a competitive advantage that leads to improved financial performance and wealth generation.
Research methodology
This research is developmental in terms of its purpose, analytical-correlational in terms of the type of method, qualitative in terms of the method of collecting data, and with a meta-composite approach in terms of the method of conducting the research. The statistical population of the research includes all studies and researches done in the past in the field of intellectual capital. In two parts in this research; descriptive and inferential meta-analysis, the analysis of the intellectual capital of the researches published in the period of 1366 to 1399, extracted from the Irandoc database, in the number of 51 studies (102 variables - including repeated variables, finally 53 variables) was analyzed.
Research findings
Based on the descriptive meta-analysis, the classification of intellectual capital research were categorized into three categories of organizational focus, the focus of intellectual capital accounting literature, and the research methods used in the research. Also, based on the criteria of concentration of accounting literature, intellectual capital research was divided into five categories: audit, accountability and governance, management control/strategy, performance measurement, and others (including the public). Inferential meta-analysis was performed using stata software. Based on the results of inferential meta-analysis, the relationship between intellectual capital components and financial performance components was examined. The results showed that based on the pattern of random effects, the average effect size extracted from the research is equal to 0.269.
Conclusion
The current research was conducted with the aim of investigating and explaining the effective variables in measuring intellectual capital and providing an optimal model. According to the obtained results, the current research is in line with the results of Zareian Moradabadi et al, (2022), Olarewaju & Msomi (2021), Bani Asadi et al, (2021), Farazmand et al, (2019), Kamath (2019), Francesco Gangi et al, (2019), Ghadir & Shihap Mohammad (2019), Hapsah & Imbarine et al, (2019), and Soetanto & Liem (2019). Bani Asadi et al, (2021) showed that there are 863 researches in the field of intellectual capital, at the end of which 112 researches were selected and by analyzing their content, the relevant dimensions and codes were extracted and the importance and priority of each was determined using Shannon's entropy method. Based on the findings of the research, the organization's image and reputation codes, organizational procedures, patents, customer loyalty, employee creativity, and the organization's training programs for employees have the highest coefficient of importance among the three dimensions of intellectual capital. Finally, after going through the research steps, a comprehensive model of intellectual capital was presented in three dimensions of human capital, structural capital, and relational capital.
In relation to the factors related to corporate governance, there are factors related to intellectual capital, managerial ownership, institutional investors, independence of the board of directors, corporate ownership, and board of directors' compensation. Therefore, it is suggested to improve the intellectual capital by choosing optimal approaches from each of the above factors, for example, by increasing the amount of the board of directors' bonus, the motivation of the managers can be increased, or by increasing the independence of the board of directors, or by increasing the institutional ownership etc. improved intellectual capital. It is important to mention that the above factors are important in measuring intellectual capital and the intellectual capital of any organization can be measured using all these factors.

Abstract Abstract
The aim of the current research is to design an entrepreneurial model in the banking network with a digital technology approach. The research method is applicable according to its purpose, quantitative in terms of execution method, and exploratory research in terms of nature. The statistical population of the research includes 384 experts in the field of information technology and entrepreneurship in the banking industry, by simple random sampling method. A questionnaire was used to collect data. AMOS software and Interpretive Structural Modeling (ISM) were used for data analysis. The results showed that the fields of creation and expansion of digital entrepreneurship by banks with dimensions of development of financial technologies, creation of electronic business models, development of electronic entrepreneurship facilities, management of e-commerce infrastructure, development of digital currency and blockchain, the absorption of digital entrepreneurship ideas, and the development of e-banking play a key role in creating a digital banking entrepreneurship network. Also, the development of banking entrepreneurship with the dimensions of organizational entrepreneurship development, commercial entrepreneurship development, electronic entrepreneurship development, and digital entrepreneurship model development leads to the acceleration of the creation of the banking digital entrepreneurship network. The results showed that the fields of creation and expansion of digital entrepreneurship by banks have a positive and significant effect on the creation of the banking digital entrepreneurship network. The development of banking entrepreneurship has a positive and significant effect on the creation of the banking digital entrepreneurship network.
Extended Abstract                                          
Introduction
Entering the era called the information society, which involves the entry of new technologies into different areas of life, entrepreneurship in the digital space as a new approach in starting a business based on a new thinking and idea has found a prominent position among the activists in the field of services and production. Digital entrepreneurship can be considered a type of job creation based on the components of information and communication technology directly. Perhaps, entrepreneurship in cyber space can be considered as one of the most important fields of job creation in the third millennium, which provides an opportunity to use creative forces with the lowest cost and maximum effectiveness in business (Tovafi Far et al, 2018). Continuous advances in digital technology and digitization of business models have changed the entrepreneurial landscape and redefine the goals and requirements of entrepreneurship education to match the new digital reality in entrepreneurship (Sitaridis, 2024).
One of the areas that can have a great impact on entrepreneurship is banking and digital technology. The banking sector in the context of digital technology as electronic banking can eliminate many weaknesses of traditional entrepreneurship and transform the entrepreneurship sector with timely financing. By conducting this research, we can explain the role of electronic banking in the context of digital technology to eliminate entrepreneurship problems. Based on the mentioned contents, Iran's economy as a developing economy is facing many problems in the field of entrepreneurship. Banks, as institutions that provide financial resources in Iran's economy, sometimes enter their resources in non-productive fields and face economic growth with problems. Entrepreneurship is one of the best ways to use banking resources. The entrepreneurship of banks in the context of digital technologies, which is associated with information transparency, can remove the economy from recession by eliminating the problem of unemployment at the same time. One of the main issues and problems in the economy of developing countries is the creation of money without support by the banking system and the failure to direct these resources to appropriate and productive sectors. Digital technology can play an important role in development by tracking and transparency in the use of cash resources of banks and directing them towards entrepreneurship. Based on this, the main problem of the current research is to answer this question: What is the model of entrepreneurship in the banking network with a digital technology approach?
Theoretical framework
Digital entrepreneurship
Digital entrepreneurship refers to applying the entrepreneurial process in the digital environment and using information technology, which plays a significant role in the development of banks. Organizations need new solutions and methods to face the issues and problems and threats caused by the dynamism and complexity of the environment and take advantage of new opportunities (Dehghan Dehnavi et al, 2019).
Digital technology
Digital technologies provide new opportunities for entrepreneurs to start businesses and sell their products and services worldwide. Virtualization is eliminating a large part of costs in the economy and barriers to entry and providing new opportunities to new generation entrepreneurs and increasing digital technologies to meet new needs (services and products) in the economy (Ben Youssef et al, 2021).
Abdi et al, (2024) investigated the presentation of the entrepreneurship development model in the national oil refining industry with the approach of preventing environmental damage. It showed that there is a positive and significant effect between the components and dimensions of entrepreneurship development in the national oil refining industry with the approach of environmental damage prevention, and the model has a good fit.
Dehban et al, (2019) investigated. By using the business model based on cooperation in 7 categories, the mobile phone operator can use the advantage of blockchain technology and produce new value-added services, due to access to the infrastructure and information of the customers' communication network, as well as reduction of the material losses of the current traditional business model.
Research methodology
The research method is applicable according to its purpose, quantitative in terms of execution method, and exploratory research in terms of nature. The statistical population of the research includes 384 experts in the field of information technology and entrepreneurship in the banking industry, by simple random sampling method. A questionnaire was used to collect data.
Research findings
AMOS software and Interpretive Structural Modeling (ISM) were used for data analysis. The results showed that the fields of creation and expansion of digital entrepreneurship by banks with dimensions of development of financial technologies, creation of electronic business models, development of electronic entrepreneurship facilities, management of e-commerce infrastructure, development of digital currency and blockchain, the absorption of digital entrepreneurship ideas, and the development of e-banking play a key role in creating a digital banking entrepreneurship network. Also, the development of banking entrepreneurship with the dimensions of organizational entrepreneurship development, commercial entrepreneurship development, electronic entrepreneurship development, and digital entrepreneurship model development leads to the acceleration of the creation of the banking digital entrepreneurship network. The results showed that the fields of creation and expansion of digital entrepreneurship by banks have a positive and significant effect on the creation of the banking digital entrepreneurship network. The development of banking entrepreneurship has a positive and significant effect on the creation of the banking digital entrepreneurship network.
Conclusion
The current research was conducted with the aim of designing an entrepreneurial model in the banking network with a digital technology approach. The results of this research is aligned with the results of Abdi et al, (2024), Dehban et al, (2019), Ganj Ali & Bagheri Majed (2019), Tavazoei Far et al, (2018), Asdallah et al, (2018), Lin (2022), Ben Youssef et al, (2021), Kumar et al, (2020), Ghezali & Boudi (2020), and Gieure et al, (2020). Ben Youssef et al, (2021) showed that personal attitude and behavioral content are the main determinants of entrepreneurial intention.
Regarding the results obtained from the financial technology development component, it can be suggested that by creating a digital efficiency network, banks will help economic growth in the context of entrepreneurship by investing in the fields of creating and expanding digital entrepreneurship in the field of financial technology development, creating electronic business models, developing electronic entrepreneurship facilities, management of E-commerce infrastructure, development of digital currency and blockchain, absorption of digital entrepreneurial ideas, and development of electronic banking. In connection with the creation of the banking digital entrepreneurship network, it is suggested to the managers of the banking sector to provide the preparation for digital banking entrepreneurship by holding in-service courses for high-ranking bank managers in the field of organizational entrepreneurship, commercial entrepreneurship, electronic entrepreneurship and digital entrepreneurship models.

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

Abstract Abstract
The aim of the present research is to present effective innovative strategies in the development of cosmetics industry with an emphasis on international entrepreneurship. The research method is applicable in terms of its purpose, and qualitative in terms of its implementation. The statistical population of the research includes 7 managers and officials of Sehat Industrial and Trading Company and 3 academic experts. The data collection tool is interview. To analyze the research data, theme analysis; which is a method to determine, analyze, and express of the patterns (themes) in the data, as well as MAXQDA software was used. According to the obtained results, the innovation strategies are: aggressive innovative strategies, innovative technology absorption strategies, pioneering innovative strategies, risky innovative strategies, among which the innovative technology absorption strategies have the first priority and risky strategies have the last priority according to the prioritization. The test hypotheses that show the impact of aggressive innovative strategies, innovative strategies, pioneering innovative strategies, and risky innovative strategies on the development of the cosmetics industry were all confirmed. Managers and officials active in the cosmetics industry are suggested to help the development of the cosmetics industry by absorbing up-to-date technologies.
Extended Abstract                                          
Introduction
Innovation is one of the main factors in gaining the competitive advantage of companies, and in order to achieve rapid growth and success in the markets (in domestic and international arenas), companies have a great desire to use technological innovation and provide new and high-quality products (Tajadin et al., 2012). Therefore, the link between innovation and strategy is important for the effective management of innovation; and without strategy, it will not be possible for innovation to improve performance and other organizational successes (Akman & Yilmaz, 2018). Innovation helps companies to gain a competitive advantage in an uncertain environment and dominate their opponents, and this has an important effect on the company's performance in the long term; and also, it is the innovation which is the main factor that causes businesses to grow. Organizational innovation is the driver of organizational growth of the creator of future successes, and a tool that allows businesses to prove their existence in the global economy. Peter Drucker briefly states that every organization needs a core capability, and this important competency is innovation (Eidi et al, 2019). Innovation helps companies to gain a competitive advantage in an uncertain environment and dominate their opponents, and this has an important effect on the company's performance in the long term, and innovation is also the main factor that causes businesses to grow (Eyni, 2020).
The industry sector is the main driver of growth, success and innovation of countries. In addition to creating added value, this sector will lead to the creation of employment more than other sectors of the economy. Adding value, creating jobs, stimulating innovation, and responding to consumer needs are key factors for long-term and sustainable economic growth. The strong flow of innovation in the field of raw materials, information technology, production and manufacturing processes, and creation of new opportunities to design and manufacture new products and services are among the issues that will lead to the country's economic growth through the industry sector (Zare, 2019). One of the main axes of entrepreneurship is innovation, and by the implementation of innovation strategies, international entrepreneurship can occur in this industry to be developed, hence the main issue in this study is: how is the presentation of effective innovative strategies on the development of the cosmetics industry with the emphasis on international entrepreneurship?
Theoretical Framework
Innovation strategy
Innovation strategy in organizations is one of the central trends in recent years, and is considered very vital for organizational adaptation and restructuring and its competitive advantage. The term innovation strategy includes various components such as innovation creation, innovation adoption, and innovation diffusion. The gap that exists is that the program and components of the R&D innovation strategy process are not well structured (Parellada et al, 2021; Kim & Huarng, 2020).
International entrepreneurship
International entrepreneurship is a creative process of discovering and exploiting opportunities outside domestic markets and in search of competitive advantage, which is a bold process of creating managerial value, through which people adopt innovative behaviors, proactively combined with calculated risk-taking, to successfully pursue foreign business opportunities arising from inefficiencies in the multinational market with the aim of achieving financial and non-financial rewards. One of the most important decisions in international entrepreneurship is choosing a strategy to enter emerging international markets. Today's emerging international entrepreneurs are more inclined towards innovation and looking for opportunities, and their participation in international activities is largely influenced by their owner or founder (Sarhadi, 2019).
Saadat et al, (2023) investigated the impact of business strategies on innovative performance in order to achieve effective performance in defense industry subsidiary companies. The obtained results indicate the existence of a significant relationship between the variables of business strategy and innovative performance, and the predictive and control capabilities and flexibility of business strategies are effective in promoting innovative performance. Also, the fit indices of the model indicate that the presented model has a suitable fit.
Arabshahi & Abbaszadehgaretekan (2023) investigated the effect of electronic customer relationship management on marketing performance by analyzing the mediating role of product innovation and emphasizing customer knowledge. The findings show that the electronic customer relationship management variable had a positive and significant effect on product innovation development, and the product innovation development variable also had a positive and significant effect on marketing performance. Also, customer knowledge had a positive and significant impact on marketing performance and product innovation development, and electronic customer relationship management and customer knowledge had a positive and significant impact on marketing performance through product innovation development.
Research methodology
The research method is applicable in terms of its purpose, and qualitative in terms of its implementation. The statistical population of the research includes 7 managers and officials of Sehat Industrial and Trading Company and 3 academic experts. The data collection tool is interview.
Research findings
To analyze the research data, theme analysis; which is a method to determine, analyze, and express of the patterns (themes) in the data, as well as MAXQDA software was used. According to the obtained results, the innovation strategies are: aggressive innovative strategies, innovative technology absorption strategies, pioneering innovative strategies, risky innovative strategies, among which the innovative technology absorption strategies have the first priority and risky strategies have the last priority according to the prioritization. The test hypotheses that show the impact of aggressive innovative strategies, innovative strategies, pioneering innovative strategies, and risky innovative strategies on the development of the cosmetics industry were all confirmed. Managers and officials active in the cosmetics industry are suggested to help the development of the cosmetics industry by absorbing up-to-date technologies.
Conclusion
The current research was conducted with the aim of providing effective innovative strategies in the development of the cosmetics industry with an emphasis on international entrepreneurship. The results of this research are in agreement with the results of Saadat et al, (2023), Arabshahi & Abbaszadehgaretekan (2023), Bauj Khushmian & sadoughi (2022), Zahra et al, (2022), Eshkor Vakili & nojabaei (2022), Kral & Janoskova (2021), Eyni (2020), and Beyene et al, (2016). Zahra et al, (2022) presented the definitions of corporate innovation strategy and diverse opinions of authors around the world about the realization and analysis of strategy in economic enterprises. Regarding the most important results obtained from issues, needs, and opportunities; this study highlights the insufficient knowledge about formulation and implementation of innovation strategies. Moreover, it emphasizes the lack of information about the importance of innovative activity as a capability that can be systematically developed within the framework of an innovation strategy, regarding input, transformation process, and production.
According to the results of the research, the following suggestions are presented:
1- The managers of the company should make the necessary investments to import new technologies using expert staff to provide more qualitative products and services in global markets.
2- Importance should be given to knowledge management because this will lead to better and more correct decisions by managers.
 

Abstract Abstract
The purpose of the current research is to use the metacombination approach in order to design a native model of new product development. The research method is applicable-developmental in terms of purpose; exploratory in terms of the nature; and qualitative in terms of the method of implementation, and a meta-composite method. The statistical population of the research includes all sources related to the development of new indigenous products during the years 2000 to 2023, totaling 225 sources. For this purpose, by systematically reviewing the subject literature, articles indexed in WOS, SCOPUS, Science Direct and Google Scholar were collected, and 143 articles were selected based on the abstract; then 75 sources were selected based on the content, and finally 67 sources were selected through checking the author information sources as the final sources of analysis and synthesis of the selected findings. The selected sources were analyzed using maxqda 2020 software, resulting in 104 primary codes. Finally, the findings of metacombination led to the identification of 15 categories in the localization of new product development research.
Extended Abstract                                          
Introduction
The environment of companies is changing dramatically with short life cycles, demand for product customization, technical innovations, rapid growth of technology, increased risk taking and risk in global trade and ever-increasing changes in customer needs; and companies have to reduce the expenditures and introduce the product to the market quickly. Before launch, each new product goes through a significant research and development process that includes product opportunity, cost, and timeline to produce a product. After sufficient research, a new product enters the development phase, where a company creates a product or service using the concept presented in the research phase. Companies that succeed in commercializing a new product and technology in a fast and accurate manner are able to gain greater market share, superior pricing, and dominant designs that lead to sharp competitive differences. The difference between success and failure is often found in the basic processes of management, specifically in the interfaces between different stages of research and development (Krishna et al, 2009). Research and development is not only a source for new ideas, but can also be used to solve identified problems (Clark & ​​Watson, 2019). In fact, new products are the answer to the biggest problems of organizations. The dairy industry, with its long value chain and numerous links, is an effective and efficient industry in Iran's economy, and yogurt, as one of the most popular dairy products, is consumed daily by many customers. Therefore, identifying and understanding the subjective expectations of customers about this product as one of the important external sources of creating new knowledge and providing products in accordance with the expectations and demands of customers is a necessary condition for the survival of dairy producers in the competitive market (Mashhadhi et al, 2018).
Therefore, the researcher asks the main question: what is the application of the metacombination approach in order to design the native model of new product development?
Theoretical Framework
Research and Development
The term research and development means constructive activities arising from a systematic foundation that aims to increase human knowledge and social culture and use this knowledge in new applications. Research and development are activities that revolve around the innovation of new products or services in a company. Localization of the research and development network means that the companies affiliated to the countries carry out research and development activities in cooperation with local universities and research institutes. High-quality R&D personnel are relatively scarce in some places, and most of them are available for universities or research institutes in regions with higher innovative capacity. To fully utilize the benefits of local R&D knowledge and human resources, frequent interaction with universities and research institutes to create an R&D network for companies is very important (Lashgari et al, 2021).
Alizadeh et al, (2023) investigated the identification of dimensions and components affecting research and development strategies in domestic automobile companies. The findings showed that the dimensions and components affecting research and development strategies in domestic automotive companies have 33 sub-themes in 7 main themes including business strategy, support policies, investment attraction, intellectual capital, cultural development, research and development implementation network, and research and development management. Finally, the pattern of main themes affecting research and development strategies in domestic automobile companies was drawn. The results of this study have many applicable implications for the managers and officials of domestic automobile manufacturing companies, and they can take an effective step in the direction of research and development based on the results of the main and sub-themes identified in the present study.
Kruachottikul et al, (2023) in a research titled "New Product Development Process and Case Studies for Academic Research with Deep Technology to Commercialization" propose a new product development framework for innovation-based deep technology research for commercialization. The proposed framework, called Gateway-Completed Phase, integrates the development process with design thinking and lean deployment approaches. The framework consists of six steps and five gates, and focuses on critical thinking to help entrepreneurs avoid mental traps and make sound decisions. Early activities focus on searching for potential socio-economic impact research in deep technology, developing a business case, market analysis, and strategy for problem-solution fit; and then moving into a build-measure-learn activity with an authentic learning feedback loop. In the next step, appropriate exploitation methods are decided using weight factor analysis, development of intellectual property strategy, completion of university technology transfer process and participation in fund raising.
Research methodology
The research method is applicable-developmental in terms of purpose; exploratory in terms of the nature; and qualitative in terms of the method of implementation, and a meta-composite method. The statistical population of the research includes all sources related to the development of new indigenous products during the years 2000 to 2023, totaling 225 sources. For this purpose, by systematically reviewing the subject literature, articles indexed in WOS, SCOPUS, Science Direct and Google Scholar were collected, and 143 articles were selected based on the abstract; then 75 sources were selected based on the content, and finally 67 sources were selected through checking the author information sources as the final sources of analysis and synthesis of the selected findings.
Research findings
The selected sources were analyzed using maxqda 2020 software, resulting in 104 primary codes. Finally, the findings of metacombination led to the identification of 15 categories in the localization of new product development research.
Conclusion
The current research was carried out with the aim of using the metacombination approach in order to design the native model of new product development. The results of this research correspond with the results of Alizadeh et al, (2023), Kruachottikul et al, (2023), Askarifar et al, (2022), Vidor et al, (2022), Adomako (2021), Tajik (2021), Qiao et al, (2019), Altuntas et al, (2019), Zedtwitz et al, (2018), Cuervo-Cazurra et al, (2017), and Silinevica et al, (2017). Askarifar et al, (2022) showed that innovation in production technology, products, work processes and sustainable and green production have the highest priority in the innovative needs of these cooperatives. Also, the stages of commercial production, research, and marketing are the most important in the research and development process; which sponsors, suppliers and customers in the commercial production phase;, research units including universities, research and development centers and research institutes in the research phase; and customers in the marketing stage are more important.
According to these results, it is suggested that organizations not only need to combine product features and strengthen production capabilities to develop new product research, but a wide range of responsibilities and considerations should be anticipated in their research and development stage. In fact, organizations should consider local issues related to service capabilities, financial solutions, performance and sales development, marketability, and distribution channels for current and future customers. Also, organizations can consider the exchange and sharing of experience and knowledge among employees in local research and development activities in order to increase the performance level through various sources, including market research, collaborative research, and expert associations. Also, focusing research and development activities on existing assets and designing strategic plans based on the amount of assets should be considered. In the end, culture creating is suggested in order to create the willingness of managers and shareholders to implement and develop a new product.

Abstract Abstract
The purpose of this research is to provide a model of customer satisfaction with non-attendance services in the social security organization. The current research is applicable-developmental in terms of purpose; and descriptive-analytical based on the method. The statistical population of the present study includes the customers of Khorasan Razavi Social Security Organization, which was considered to be 384 people by Cochran's formula, and simple random sampling method was used. The collection tool in this research includes a researcher-made questionnaire derived from the qualitative method. The variable of customer satisfaction with non-attendance services includes 4 dimensions of infrastructures, culture building, reforming structures, and creativity and innovation. The reliability of the research was checked and confirmed by Cronbach's alpha criterion in SPSS software. Lisrel software was used to fit the conceptual model of the research. Confirmatory factor analysis was performed to confirm the final research model. 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.
Extended Abstract                                          
Introduction
Today, with the invention of new ways to communicate with customers, new communication and electronic methods and sciences related to information technology should also be used. Because, instead of using traditional communication methods, new information technology and advanced electronic communication methods can be used, which will bring about important changes in the field of information and communication technology and the creation of electronic organizations and governments, expanding the influence of the Internet throughout the world, and the emergence of various internet bases and extensive social networks and new media, the production of advanced software, the development of blogs, electronic publications. In this way, a suitable background can be provided for the development and diversification of service delivery methods (Iglesias et al, 2017). With the ever-increasing expansion of the field of e-commerce, the speed of providing services to customers and the quality of services have also increased, causing companies to have more control over quality components to ensure the accuracy and timeliness of delivery of goods and to be able to respond to the growing needs of customers and satisfy them (Zalkani Andarvar, 2021). Diyanti et al, (2021) state that the satisfaction felt by customers is a comparison of the expectations created by customers about the reliability of the performance that a company can provide. According to Permana & Djatmiko (2018), customer satisfaction is a summary of different intensities of emotional reactions that come from a limited time and duration, and target the basic aspects of the consumption of a product. From the above statement, it can be concluded that consumers have a good evaluation of the service and performance of the product for the satisfaction they get from buying a product or provide services they feel (Nabila et al, 2023). Therefore, the researcher is trying to answer the question: what is the customer satisfaction model of non-attendance services in the social security organization?
Theoretical Framework
Customer satisfaction
Teso & Vilton (1899) define satisfaction as: the reaction of customers to evaluate the perceived difference between the previous expectations or to some extent the ideal performance and the actual performance of the product, which is perceived after consumption. Customer satisfaction is defined as the result of an effective evaluation of a benchmark compared to perceived performance in practice. In other words, if the perceived performance meets expectations, satisfaction has been achieved (Shahab Far, 2017).
Non-attendance services
It means services that a person can do at any hour of the day and night through the Internet, without referring to the organization (Bidmon, 2016).
Mirzaee Azandariani & Arya (2022) investigated the impact of the characteristics of second-hand goods platforms on brand loyalty intentions with the mediating role of customer satisfaction (the case study of Divar and Sheipur platform in Iran). The findings of the research showed that ease of use has a positive and indirect effect on the intentions of brand loyalty with the mediating role of customer satisfaction. Perceived usefulness has a positive and indirect effect on the intentions of brand loyalty with the mediating role of customer satisfaction, and entertainment aspect has a positive and indirect effect on the intentions of brand loyalty with the mediating role of customer satisfaction, and the sense of belonging to the society for a society has a positive and indirect effect on the intentions of brand loyalty with the mediating role of customer satisfaction, and the credibility of the seller on the intention and brand loyalty intentions have a positive and indirect effect as a mediator of customer satisfaction, and knowing the third party has a positive and indirect effect on brand loyalty intentions as a mediator of customer satisfaction.
Deylami Moezzi (2021) investigated the presentation of a structural model of the role of brand love in the impact of marketing stimuli on customer satisfaction. The findings of the research indicated that the components of marketing stimuli (product stimulus, pricing stimulus, distribution stimulus, and promotion stimulus, respectively), had the greatest effect on customer satisfaction. The results of the research showed that marketing stimuli have a direct and indirect effect on customer satisfaction. Love for the brand plays a mediating role in the effect of the elements of marketing stimuli on customer satisfaction.
Research methodology
The current research is applicable-developmental in terms of purpose; and descriptive-analytical based on the method. The statistical population of the present study includes the customers of Khorasan Razavi Social Security Organization, which was considered to be 384 people by Cochran's formula, and simple random sampling method was used. The collection tool in this research includes a researcher-made questionnaire derived from the qualitative method. The variable of customer satisfaction with non-attendance services includes 4 dimensions of infrastructures, culture building, reforming structures, and creativity and innovation.
Research findings
SPSS software was used to analyze the data of this research, and Lisrel software was used to fit the conceptual model of the research. Confirmatory factor analysis was performed to confirm the final research model. 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.
Conclusion
The current research was conducted with the aim of providing a customer satisfaction model of non-attendance services in the social security organization. This research is consistent with the results of Mirzaee Azandariani & Arya (2022), Deylami Moezzi (2021), Katja et al, (2020), Feng et al, (2020), OriolI et al, (2019), LuisArditto et al, (2019), Rita et al, (2019), Suri (2020), and Ehsani (2020). Suri (2020) showed that there is a significant positive relationship between the quality of electronic services with website design and customer service. In addition, the existence of a significant positive relationship between the quality of electronic services and the security of privacy and the fulfillment of services was also confirmed. Other research results show the impact of electronic service quality on customer satisfaction and trust. According to the results, it can be concluded that in order to increase profitability,, companies can achieve the goal of making customers loyal faster by investing in customer satisfaction and increasing their satisfaction with electronic services.
Based on the results of the research, it is suggested that by creative management of knowledge and innovative application, the organization can enable employees to rely on their experiences in organizational issues that require new solutions and help the organization as it grows on the learning path. Innovation is recognized as an important factor in enabling companies to maintain perceived customer value and maintain competitive advantage in a highly complex and rapidly changing environment. Innovation is the key factor in the success or failure of organizations in the field of competition and the main source of competitive advantage. However, with the increasing opportunities offered by technology and artificial intelligence, digital assistants can create favorable outcomes for Social Security clients with new services.

Abstract Abstract
The purpose of this research is to provide a model of purchase intention and experience of customer on customer behavior in virtual networks. The current research is applicable in terms of purpose, and descriptive-survey in terms of nature and method. The statistical population of the present study includes the customers of the stores of Afogh Korosh who bought from these stores in 2022 during one month (June), which was considered to be 384 people using Cochran's formula. Sampling is random, and a multi-stage cluster type. The collection tool in this research includes a questionnaire of purchase intention pattern based on customers' experience in designed virtual networks. Data analysis was done through SPSS and SMART PLS software. 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 situation) on the satisfaction, loyalty and trust of customers was proved. The results showed that the aspects of purchase intention and customer experience through effecting on customer behavior leads to better understanding of mindfulness and experimental factors among banking systems, and can increase satisfaction, loyalty and also trust among customers of Afogh Korosh store. Also, the research model has a good fit.
Extended Abstract                                          
Introduction
With the powerful development of the Internet, web and mobile applications; customers get a wide range of options to choose their desired products and services (Duarte et al, 2018). Meanwhile, one of the emerging aspects, especially in our country, in this field is the emergence of online stores (Rasuli et al, 2018). Maintaining a high level of online shopping convenience has become a strategic driving force for online retailers to promote and maintain customer loyalty (Duarte et al, 2018). Despite the many advantages of online stores that have been mentioned, the problem here is that when a customer visits and intends to buy from an online store, he is not faced with a real seller and a real store, but with an online website and virtual store that presents information about his product and invites the customer to buy these products (Rasuli et al, 2018). An online marketplace focuses on capturing the needs of specific consumers and offers various possibilities for online retailers to advertise their products or services. To maintain a presence in the market, customer needs must be precisely understood. This understanding helps the market to improve service quality, trust and customer engagement to increase customer satisfaction and encourage the desire to buy more. (Putri et al, 2023). Practitioners need to better understand the factors that improve the relationship between consumers and online retailers, and increase revenue and profits. Increasing competition in the market has forced businesses to develop a stronger relationship with their customers, which positively affects their repurchase decisions (Antwi, 2021). Therefore, the researcher is trying to answer the question: how does the presentation of the model of purchase intention and customer experience affect the behavior of customers in virtual networks?
Theoretical Framework
Intention to buy
Repurchase intention refers to the repeat purchase of a particular brand by a customer after using the same brand, or the customer's belief in continuing to buy from a particular company in the future (Bulut, 2015).
 
Customer experience
 Chen & Yang (2021) in their research define customer experience as the dominance of online customers on customer interactions and the environment of service employees, policies and sales processes, in which the higher the customer experience, the greater the increase in business performance in e-commerce. (Anifa, 2022).
Customer Satisfaction
 Mirzaee Azandariani & Arya (2022) define satisfaction as follows: Customers' reaction to evaluate the perceived difference between prior expectations or to some extent ideal performance and the actual performance of the product, which is perceived after consumption. Customer satisfaction is defined as the result of an effective evaluation of a benchmark compared to perceived performance in practice. In other words, if the perceived performance meets expectations, satisfaction has been achieved (Shahab Far, 2017).
Customer loyalty
Loyalty is a strong deep commitment created for stable and continuous repurchase of a preferred product or service in the future, while there are situational influences and competitors' marketing efforts to change the customer's use towards another product or service (Wolter et al. et al., 2017).
Customer trust
Trust refers to all the skills that customers have and all the decisions made by customers to achieve a goal (Aziziyah, 2020).
Kim & Park (2023) conducted a research on the influence of virtual influencers' attractiveness on purchase intention: a product moderated mediation model. The findings showed that the attractiveness of virtual influencers is not directly related to purchase intention. However, imitative desire and brand attachment mediated this relationship. In addition, the conditional direct effect of virtual influencers' attractiveness on purchase intention was partially supported while the indirect effects were moderated by imitative desire and brand attachment by product-endorser fit.
Tang (2023) conducted a research on empowering digital marketing with interactive virtual reality in interior design: effects on customer satisfaction and behavioral intention. The results showed that the above factors positively affect customer satisfaction with a digital platform empowered by the internal design of the IVR. It was found that the quality of information has the greatest impact among these three factors. Although many researchers have conducted in-depth research on digital marketing, existing research lacks a consumer perspective to examine the factors that most influence consumers. In addition, relatively little work has been done to determine customer perceptions of a digital marketing approach using virtual interior design and its interactive features. Therefore, a theoretical model for interactive virtual interior design features for digital marketing is proposed.
Research methodology
The current research is applicable in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of the present study includes the customers of the stores of Afogh Korosh who bought from these stores in 2022 during one month (June), which was considered to be 384 people using Cochran's formula. Sampling is random, a multi-stage cluster type. The collection tool in this research includes a questionnaire of purchase intention pattern based on customers' experience in virtual networks.
Research findings
Data analysis was done through SPSS and SMART PLS software. 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) on the satisfaction, loyalty and trust of customers was approved. The results showed that the dimensions of purchase intention and customer experience with the effect on customer behavior on 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 It has a good fit.
Conclusion
The current research has been conducted with the aim of providing a model of purchase intention and customer experience on customer behavior in virtual networks. The results of this research are aligned with the results of Kim & Park (2023), Tang (2023), Rusta et al, (2023), Kautish et al, (2023), Asgari & Naghdi (2021), Kosa & Uysal (2021), Boak (2021), Golalizadeh et al, (2023), Poursalimi & Bayat (2022), Pakrovan et al, (2022), Torkrar et al, (2022), Kazemi et al, (2021). Tang (2023) showed that the above factors positively affect customer satisfaction with a digital platform empowered by the internal design of the IVR. It was found that the quality of information has the greatest impact among these three factors. Although many researchers have conducted in-depth research on digital marketing, existing researches lack a consumer perspective to examine the factors that most influence consumers. In addition, relatively little work has been done to determine customer perceptions of a digital marketing approach using virtual interior design and its interactive features. Therefore, a theoretical model for interactive virtual interior design features for digital marketing is proposed.
According to the results of the research, the following suggestions are presented:
1- Increasing electronic services on the store's website and application in order to create more satisfaction and motivation in customers and repeat purchases.
2- Creating this mentality in customers that they will have more benefit to buy from this store; this will cause the frequency of purchases in customers and increase customer satisfaction.
3- Increasing the benefit perceived by the customer in order to their better understanding about the store's products and also creating satisfaction and loyalty in them.

Abstract Abstract
The aim of the current research is to provide a model of emotional and rational appeals in video marketing based on social networks. According to its purpose, the research method is applicable, and descriptive in terms of data collection. The statistical population of the research includes 200 male and female students between the ages of 25 and 35, selected as a sample and exposed to two types of short-term video advertisement stimuli. The sampling method is random. Data was collected through a questionnaire. SPSS and PLS software were used in data analysis. In this study, through the structural equation approach, it was determined that there is a significant difference between emotional and rational appeals in "attracting" the attention of the audience to video advertisements, which depends on the type and intensity of the emotional or rational load used in content production, which have different effect in creating "behavioral conflict" in the target audience. Also, the effect of the attention-attracting variable was identified as a mediating variable in creating behavioral engagement.
Extended Abstract                                          
Introduction
Video marketing or what is known as "Video Marketing" has occupied a major and important part of the world of content marketing and, accordingly, digital marketing (Stringfellow, 2017), and for this reason, it has attracted the attention of many researchers. The emergence of the Internet, as the top technology of the 80s, has significantly affected marketing and its sub-branches, especially video marketing (Sheldon, 2013), and one of these effects is the intersection of video marketing and social networks or Social Media (Luo et al, 2013).
Social media, which are equivalent to the term social networks in this study, are one of the most important known components that increasingly involve almost all aspects of human life, from education to business (Alalwan et al, 2017); despite the differences that Wikipedia has made between the network and social media (Bennett, 2013).
Many things have been mentioned about the importance of the impact of social media on marketing; for example, it has been stated that if the customer cannot first get help from the information available on social media to make a decision, then in the second step, he will go to search engines, and this shows the position of social media in the behavior leading to customer purchase (Jameel, 2023). For this reason, the function of various types of emotional and rational appeals as two key parameters in the effectiveness of video marketing in social networks will be the subject of this study, and we will try to find the answer to the question: Is there any significant difference between emotional and rational appeals in the effectiveness of video marketing or not?
Theoretical Framework
Attention in video marketing
"Attracting attention" is so important that researchers consider the goal of video marketing only to attract the attention of the audience and change his decision to continue watching (Arantes et al, 2018), and consider it as the main factor of competition in this type of marketing (Sheldon, 2013). For this reason, in this research, attracting attention was considered as the beginning of the process of creating effectiveness in video marketing.
Emotional and intellectual appeals
Several factors have been introduced in marketing as the factor to attract the attention of the audience, among which the role of emotional appeals can be mentioned as an important factor in attention (Melin, 2014). Excitement is one of the necessary elements to achieve attention in video marketing in such a way that "The customer's decision-making journey in video marketing begins with a video ad" (Maenhout, 2023), and only does positive emotions that affect the audience's attention, but negative stimuli also play an important role in attracting the viewer's attention (Vaish et al, 2008) (Rozin & Royzman, 2001).
The engagement
Crane & Sornette (2008) were the first people who introduced the term "engagement" in today's sense as a valuable tool for measuring the effectiveness of video marketing, in their definition: "audience engagement in video is a chance to share video and increase the number of visits" (Crane & Sornette, 2008).
Dong et al, (2023) investigated the four main factors of short branded video content (content matching, informational relevance, storytelling, and emotionality), customer engagement (likes, comments, and shares) as well as the moderating effect of publication time (morning). The experimental results show that the content characteristics of short videos significantly affect consumer engagement. In addition, the time of release of videos significantly moderated the relationship between emotionality of short videos and consumer engagement. Content posted in the morning increased the positive effect of warmth, excitement, and happiness on consumer engagement compared to content posted in the afternoon. The practical implications of the findings provide new insights for the dissemination of products and brand culture through short videos. The authors suggest that companies using brand videos consider content matching, informational relevance, storytelling, and emotionality in their design. Authenticity/value from a broader perspective; this study develops a new method to comprehensively evaluate short-brand video content based on four dimensions (content matching, informational relevance, storytelling, and emotional), examines and the value of these dimensions to create social media marketing.
Hosseini (2023) investigated the impact of video marketing and its various strategies on consumer behavior. The results showed that the experience of video marketing strategies does not have a significant effect on the behavior of Ramak dairy products consumers. Also, brand identity, advertising, usefulness of information, and service quality of video marketing strategies have a significant effect on the behavior of consumers of dairy products of the studied company. After presenting the results, suggestions and strategies are presented in the field of findings related to the research.
Research methodology
The research method is applicable in terms of purpose, and descriptive in terms of data collection. The statistical population of the research includes 200 male and female students between the ages of 25 and 35, selected as a sample and exposed to two types of short-term video advertisement stimuli. The sampling method is random. Data was collected through a questionnaire.
Research findings
SPSS and PLS software were used in data analysis. In this study, through the structural equation approach, it was determined that there is a significant difference between emotional and rational appeals in "attracting" the attention of the audience to video advertisements, which depends on the type and intensity of the emotional or rational load used in content production, which have different effect in creating "behavioral conflict" in the target audience. Also, the effect of the attention-attracting variable was identified as a mediating variable in creating behavioral engagement.
Conclusion
The present research was conducted with the aim of presenting the model of emotional and rational appeals in video marketing based on social networks with the approach of structural equations. The results of this research is aligned with the results of Dong et al, (2023), Asgharzadeh et al, (2023), Hosseini (2023), Zhuang (2022), Yazdani Kachuei et al, (2022), Taleghani et al, (2022), Sasanpour & Amini Lari (2021), Song et al, (2021), and Casais & Pereira (2021). Zhuang (2022) showed that screen mode, subtitles, and video title length significantly affect consumer engagement by influencing the central information processing pathway; and music and narration positively influence consumer engagement by functioning in the peripheral information processing pathway. This study contributes to the social media marketing and consumer engagement literature by uncovering the influencers for consumer engagement in the context of a brand's short-form video. More importantly, this study provides practical tactics for brands to create compelling videos to attract engagement and achieve marketing goals.
Thus, based on the findings of this study, it is suggested:
Firstly, to increase the effectiveness of video marketing programs, one should always be optimistic about the use of emotional appeals, although this appeal has a special relationship with many other factors, including demographics.
Secondly, although the use of emotional appeals is considered to be a kind of anchor and support point for the effectiveness of video advertisements, the abilities of rational appeals should not be neglected.

Abstract Abstract The purpose of the current research is to find a model of the quality of tax audit based on the acceptance of legal taxpayers in business. According to its purpose, the research method is applicable; and in terms of implementation, it is qualitative; and has an inductive and comparative approach and a survey strategy. The statistical population of the research consists of 12 financial managers chosen for the sample selection by non-probability judgmental (targeted) sampling method, and the sampling process continued until theoretical saturation was reached. Data collection is done through semi-structured interviews. Data analysis was done using the theme analysis method and paradigm model, through codings and MAXQDA20 software. The findings of the research show the effectiveness of seven dimensions: causative factors including legal issues, taxpayers' issues, issues related to the case, and organizational issues; central factors including acceptance of legal taxpayers; intervening factors including conditions of legal taxpayers, performance of beneficiary organizations, cultural conditions, and infrastructures; background factors including organizational issues, skills of agents, and audit system; consequential factors including maintaining interests, improving attitudes, and increasing income. Extended Abstract Introduction In today's world, tax audit and acceptance of legal taxpayers can face various challenges and issues. This depends on various factors such as tax laws and regulations, audit criteria, tax technology and the role and influence of legal taxpayers in the economy and audit. Changes in tax laws and regulations have had a great impact on tax audits (Shim et al. 2024). Changes in laws may lead to changes in the goals of legal taxpayers, which require new tax adjustments that the auditor must review. Tax audit criteria have a great impact on audit quality (Brezina et al, 2022). The auditor must be sure that he has followed all the auditing principles and standards in order to guarantee the validity and accuracy of taxpayer's financial reports. The use of technology in tax auditing can help improve the quality and efficiency of this process and tax tools based on artificial intelligence and data analysis to obtain more information about the taxes of legal taxpayers and make a more accurate assessment (Asnawi, 2016). The role and influence of legal taxpayers in economics and auditing is very important. Auditors should examine the effects of legal taxpayers on their financial structure and tax performance in order to ensure that the financial reports of legal taxpayers are accurate and reliable (Hofmann et al, 2008). The problems of tax audit quality are of its basic issues; the acceptance of legal taxpayers. When a tax auditor accepts a company or organization as a legal taxpayer, he may face problems. The first problem that may arise is the conflict of interest. The auditor may be involved in a conflict of interest between the taxpayer's tax objectives and his audit duties (Francis, 2004). This factor leads to a decrease in the quality of the audit and public trust in the audit report. The inefficiency in conducting the audit is possible to be due to conflict of interests or other conditions, thus the auditor may not be able to conduct a detailed and efficient audit and correctly identify tax deficiencies or related laws (Vierra Gracia Dharmawan, 2019). Therefore, in this research, we are looking for an answer to this question: what is the pattern of tax audit quality based on the acceptance of legal taxpayers in business? Theoretical Framework Tax audit Tax audit is an important audit process carried out by professional auditors. The main purpose of this type of audit is to evaluate and confirm the correctness of accounts, financial reports and tax related documents. Tax audit includes the detailed examination of tax documents, tax calculations, compliance with tax laws and regulations and their strict application in order to ensure correct and legal compliance with tax regulations. In tax audit, auditors must have sufficient expertise and experience in the field of taxation to be able to make accurate and correct assessments (Modugu & Anyaduba, 2014). Tax audit quality Tax audit is an audit process whose purpose is to evaluate and verify the correctness of accounts and financial reports related to tax. This assessment includes the review and assessment of tax documents, tax calculations, application of tax regulations and their compliance with relevant tax laws and regulations. The quality of tax audit is very important, because mistakes or defects in tax audit may lead to payment of additional tax or tax penalties (Nugrahanto & Alhadi, 2021). Legal taxpayers Legal taxpayers refer to legal entities that pay VAT for the products and services they purchase. These persons may be producers, suppliers, retailers or other legal entities involved in the process of production and distribution of products and services (Rostami, 2008). The tax audit quality based on the legal taxpayers' acceptance The quality of tax audit based on the acceptance of legal taxpayers means improving the performance and efficiency of the tax audit performed by auditors. This approach means that auditors should carefully examine their legal taxpayers and ensure that their financial and tax information is correct and complete (Nugrahanto & Alhadi, 2021). Delbari Ragheb & Ismailzadeh (2023) conducted a research called the independent audit quality model with an emphasis on meeting the needs of stakeholders. They showed that the multifaceted research model includes four common components and three classifications; the components of the research model have an interactive relationship with each other; this relationship creates a situation where each component of the model is placed in the conditions of influence and effectiveness with respect to the other component; this model while confirming the ethical theory of auditing, shows the view and mental image of the interviewees of the research on the quality of independent auditing with emphasis on the satisfaction of the needs of the beneficiaries. Jamshidi et al, (2023) investigated the explanation and validation of effective factors in the tax audit quality improvement model. The findings of the research showed that the causal factors affecting the improvement of the tax audit quality model have a positive and significant effect on the central phenomenon categories affecting the improvement of the tax audit quality model. Also, the findings showed that the categories of central phenomenon, background factors and intervening factors affecting the improvement of the tax audit quality model have a positive and significant effect on the strategic factors affecting the improvement of the tax audit quality model. Also, the findings showed that strategic factors have a positive and significant effect on the results. Research methodology The research method is applicable in terms of purpose, qualitative in terms of implementation, and has an inductive and comparative approach and a survey strategy. The statistical population of the research consists of 12 financial managers chosen for the sample selection by non-probability judgmental (targeted) sampling method, and the sampling process continued until theoretical saturation was reached. Data collection is done through semi-structured interviews. Data analysis was done using the theme analysis method and paradigm model, through codings and MAXQDA20 software. Research findings The findings of the research show the effectiveness of seven dimensions: causative factors including legal issues, taxpayers' issues, issues related to the case, and organizational issues; central factors including acceptance of legal taxpayers; intervening factors including conditions of legal taxpayers, performance of beneficiary organizations, cultural conditions, and infrastructures; background factors including organizational issues, skills of agents, and audit system; consequential factors including maintaining interests, improving attitudes, and increasing income. Conclusion The current research was conducted with the aim of modeling the quality of tax audits based on the acceptance of legal taxpayers in business. The results of this research are in agreement with the results of Kai et al, (2023), Seckler et al, (2023), Delbari Ragheb & Ismailzadeh (2023), Hassanjani Khoshkroudi et al, (2023), Najibzadeh & Mirbagheri Heer (2023), Jamshidi et al, (2023), Ahmadi & Azmoun (2023), Dast Akhiz & Asadi (2023), and Ghashghai & Khaligh (2022). Jamshidi et al, (2023) investigated the explanation and validation of effective factors in the tax audit quality improvement model. The findings of the research showed that the causal factors affecting the improvement of the tax audit quality model have a positive and significant effect on the central phenomenon categories affecting the improvement of the tax audit quality model. Also, the findings showed that the categories of central phenomenon, background factors and intervening factors affecting the improvement of the tax audit quality model have a positive and significant effect on the strategic factors affecting the improvement of the tax audit quality model. Also, the findings showed that strategic factors have a positive and significant effect on the results. According to the results of this research, the following suggestions are presented: The quality of tax audit based on the acceptance of legal taxpayers in business is very important. Considering the legal issues, the skills of the agents, and the audit system, this issue plays a very important role in the performance of the beneficiary organizations. The conditions of legal taxpayers and the online system also play an important role in this matter. In order to improve the attitude and increase income, it is necessary for the beneficiary organizations to improve the tax audit system based on the acceptance of legal taxpayers. This preserves interests and improves public attitudes towards organizations.

Abstract The current research has been conducted with the aim of investigating the factors affecting the financial recovery of businesses admitted to the stock exchange. This research is an interdisciplinary study; a combination of legal and financial topics with qualitative and quantitative data. In this regard, 144 companies were studied as a statistical sample of the research in the 12-year period of 2010-2021 based on the screening process. The findings of the research showed that, in the examination of the goodness of fit indices of the model, it can be seen that, based on the McFadden coefficient of determination index, the use of predictor variables in the final model of the financial recovery of companies has been able to improve the likelihood function by 71.25%. That is, it can be concluded that the main forecasting components in the final model have been able to be effective up to 71.25% in the accuracy of detecting the financial recovery of companies. Finally, the analysis of multilayer artificial neural networks in order to evaluate the reliability of the results in diagnosing and prioritizing the financial recovery of companies shows that, therefore, considering that the tenth principal component is the most important factor in the financial recovery of companies, and citing the magnitude (absolute value) of the coefficients of each variable in the formation of this component, the order of the importance of financial variables in the financial recovery of companies and their exit from bankruptcy can be determined. Extended Abstract                                           Introduction Financial helplessness refers to a situation in which the company cannot fully fulfill its obligations to financial providers, and faces difficulties in fulfilling them. Financial helplessness does not necessarily lead to bankruptcy, and a set of management measures to get out of helplessness or rehabilitation can save the company from the risk of entering the bankruptcy stage (Mherani et al, 2021). The growth and revival of the company is the result of exploiting the opportunities. In fact, a company has limited resources that it uses as necessary tools to achieve growth in facing upcoming opportunities (Hussain & Waseer, 2018). Company growth has been studied by many researchers and different terms have been used to define its stages. But most researchers agree that the growth and revitalization of the company is a process. In other words, every company is born like a child, then it starts to grow and in this way it faces various challenges and crises until it finally matures and then dissolves. In this path, there are several factors that help the company's success and allow it to move from one stage to another. Of course, there are two different thoughts among researchers in this regard; some of them believe that the company's economic growth path is linear and predictable. But some others believe that the company's growth is the result of taking advantage of opportunities and is unpredictable (Guha et al, 2013). Manufacturing companies active in the stock market, which are considered as the main players in the economy of any country, play an important role in increasing the national income. Regardless of paying taxes to the government, companies create many job opportunities and provide them with the opportunity to pay taxes to the government by hiring and paying jobseekers. Also, companies play an important role in improving the foreign balance of the country by exporting their goods to other countries. On the other hand, bankrupt companies lose the ability to pay taxes to the government and are forced to fire their employees; which brings many social and political problems. Also, since bankrupt companies are unable to pay their loans, they create problems for lending institutions (Yan & Vedoud, 2019). Therefore, this research, referring to the concept of asset pricing models of Black and Schulz; which emphasizes on the intrinsic value of debts and assets, paying attention to the importance of bankruptcy and exit and in the continuation of rehabilitation, has examined the factors affecting financial rehabilitation of businesses accepted in the stock exchange, and in fact, the main question of the research is: what factors are effective on the financial recovery of bankrupt companies in the stock exchange?   Theoretical Framework Financial rehabilitation (exit from bankruptcy) Company rehabilitation is a process in which the weak performance status of the company changes and its performance indicators improve (Berandez & Berg, 2020). When some organizations experience a financial crisis and face challenging and deteriorating operating margins, financial revival means a significant improvement in operational margins and financial health of the organization (Ghazavi, 2018). The financial recovery of the business unit is a process based on which the weak performance status of the company is changed and the performance indicators are improved (Brandes & Brege, 2012). Financial recovery strategies The increase in the bankruptcy of business units due to the economic situation attracted the attention of researchers to this field and caused research to be found to provide a model to predict the exit from helplessness of helpless companies. With the increase in the scope of the financial crisis, managers of companies in crisis have increased their efforts to implement strategies that will save them from bankruptcy and stop their decline. In this regard, some of them use the strategy of cost reduction (Bruton & Rubanik, 2016) and asset restructuring (Sudarsanam & Lai, 2017; Hambrick & Schecter, 2014) for revival, and others consider the reorganization of the company's debts. Dzingirai & Baporikar (2022) in a research titled "Trends and patterns in revitalization strategies" state that the most important aspect of strategic management should be the ability to respond to a world that is changing rapidly and with an increasing trend. The purpose of implementing this strategy is to take measures aimed at reducing the effects of change among organizations. As a result, it seems that the present time is the most ideal time to analyze the existing articles in this field from the perspective of bibliography. The role of revitalization strategies in strategic management articles cannot be underestimated. Three revitalization strategies, i.e. retrenchment, restructuring, and reorganization have led to the spread of articles related to the mainstream revitalization. Ramalho & Diogo (2021) found that operational structure restructuring measures play an important role in the revitalization process of any company. In addition, this study shows that the managers of American companies during the considered time period, regardless of the effectiveness of the strategies, give more importance to financial restructuring measures. Research methodology This research is an interdisciplinary study; a combination of legal and financial topics with qualitative and quantitative data. In this regard, 144 companies were studied as a statistical sample of the research in the 12-year period of 2010-2021 based on the screening process. Research findings The findings of the research showed that, in the examination of the goodness of fit indices of the model, it can be seen that, based on the McFadden coefficient of determination index, the use of predictor variables in the final model of the financial recovery of companies has been able to improve the likelihood function by 71.25%. That is, it can be concluded that the main forecasting components in the final model have been able to be effective up to 71.25% in the accuracy of detecting the financial recovery of companies. Finally, the analysis of multilayer artificial neural networks in order to evaluate the reliability of the results in diagnosing and prioritizing the financial recovery of companies shows that, therefore, considering that the tenth principal component is the most important factor in the financial recovery of companies, and citing the magnitude (absolute value) of the coefficients of each variable in the formation of this component, the order of the importance of financial variables in the financial recovery of companies and their exit from bankruptcy can be determined. Conclusion The current research was conducted with the aim of investigating the factors affecting the financial recovery of businesses admitted to the stock exchange. The findings of the Ramalho, Diogo Miguel Pacífico (2021), Kazemzadeh & Moazami (2019), and Dzingirai & Baporikar (2022) also identified and introduced factors for the revival of companies in line with the results of this research. The artificial neural network composed of the main components in this research can correctly predict 90.9% of the bankruptcy or non-bankruptcy situations of companies, which can be confirmed by the research results of Lee (2021), Barzegar & Haedari (2017), and Wanita & Grace (2021) based on the acceptable and high power of the artificial neural network in the detection of aligned bankruptcy. Finally, for the revival of bankrupt companies in the stock exchange, suggestions for officials and legislators with regard to the research findings are presented: - It is suggested to the Ministry of Security to make the necessary inquiries from the bankruptcy liquidation department of the provincial judiciary before issuing a license for production units that have been closed down or bankrupted, and provide the necessary background within the framework of laws and regulations for the activation of closed or semi-closed production units, with the least capital and the least cost, to activate the huge capital stagnant in them.  

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

Abstract The purpose of this research is to present a model based on social media and networks in the management of intelligent electricity consumption. According to its purpose, the research method is applicable, and quantitative in terms of implementation, exploratory in terms of nature, and cross-sectional in terms of time. The statistical population of the research includes 179 of all the people who were connected with the electricity company and its activities during the last week and on social networks, selected by random sampling. A standard questionnaire was used to collect data. The face and content validity of the questionnaire was confirmed through confirmatory factor analysis. Data analysis was done using SPSS and Lisrel software. The results of this research indicate the existence of six variables in two parts: antecedents (social networks), and consequences (word of mouth advertising, brand loyalty, intelligence, and social knowledge) in the field of smart consumption management. Also, the GOF index was obtained as 0.88, which shows the strong fit of the model. Extended Abstract                                           Introduction Social media is a strategic tool in the hands of resource owners to develop corporate brands, an environment that is very cost-effective with extensive communication and interaction with consumers and a small cost to introduce the product. Pages related to organizations in social media provide the possibility of two-way communication with consumers without time and place restrictions; whereas this communication has already been one-sided and from either the organization or consumers. Philip Kotler predicted that marketing had to revise its foundations to adapt to third wave societies and people (Piñeiro-Otero & Martínez-Rolán, 2016). The unprecedented growth of electricity demand compared to other countries of the world, the excessive consumption of this energy and the increase in the requirements of the country's economic productive sectors have made it inevitable to pay attention to the high increase in the determined capacity up to double the current capacity in less than a decade. Managing consumption and rationalizing the appropriate and timely use of electricity, by predicting the necessary mechanisms, is a way to provide a part of the main and necessary future needs for electricity. Conducting educational and promotional activities in the field of electricity consumption management is one of the most important mechanisms for creating an optimal culture of electricity and energy consumption using social media (Taghikhani & Mandegar Nik, 2019). Therefore, in this research, we are looking for an answer to this question: what is the model based on social media and networks in the management of intelligent electricity consumption? Theoretical Framework Social media Social media provides significant opportunities for marketers to reach consumers in social communities to create more intimate relationships. In social media, the power of consumers' online content about the brand is very powerful (Laroche et al, 2013). Kim & Ko (2012) believe that social media marketing measures include 5 dimensions: entertainment, engagement, trendiness, customization, and word-of-mouth marketing. Consumption management The energy sector is one of the most important components of the technical and economic infrastructure of society, and the continuation of activities in the production and service sectors and the improvement of people's living standards require the provision of various forms of energy in sufficient quantity. With economic development and progress, the importance of energy increases increasingly, and the household and commercial sectors are among the main sectors that consume energy, and the increasing consumption of electrical energy by them and spending large amounts of money to build new power plants doubles the importance of optimizing energy consumption and the need to manage it. Consumption management is a set of methods and strategies used to optimize energy consumption. Obviously, the term energy consumption management in its general sense includes all forms and types of energy (Zanganeh & Moghimian, 2015). Asgharzadeh et al, (2023) investigated the use of social media influencers in the behavior of consumers in the luxury cosmetics industry. The results showed that a total of 11 factors and 93 components extracted and identified in social media marketing. Identified factors include: causal conditions (changes in the way of marketing, technological changes, people's biological changes), central phenomenon (the process of using social media influencers), background and platform factors (characteristics of social media influencers, brand characteristics), intervening factors (government factors, social insight of social media), strategic factor (using different marketing strategies, measuring the success of influencers' advertisements), and consequence (advertising effectiveness). Ebrahimi et al, (2020) investigated a two-step method for energy management in smart microgrids with the approach of improving the level of social welfare and the effect of demand side management. The simulations were done on the smart grid including three home, commercial, and industrial microgrids that have different types of controllable loads. The results indicate that the proposed program reduces the peak load, reduces the subscriber's bill, saves production costs, helps balance supply and demand, and improves the level of social welfare from the user's point of view. Research methodology The research method is applicable in terms of its purpose, and quantitative in terms of implementation, exploratory in terms of nature, and cross-sectional in terms of time. The statistical population of the research includes 179 of all the people who were connected with the electricity company and its activities during the last week and on social networks, selected by random sampling. A standard questionnaire was used to collect data. The face and content validity of the questionnaire was confirmed through confirmatory factor analysis.   Research findings Data analysis was done using SPSS and Lisrel software. The results of this research indicate the existence of six variables in two parts: antecedents (social networks), and consequences (word of mouth advertising, brand loyalty, intelligence, and social knowledge) in the field of smart consumption management. Also, the GOF index was obtained as 0.88, which shows the strong fit of the model.   Conclusion The current research was conducted with the aim of designing and presenting a model based on social media and networks in the management of intelligent electricity consumption. 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), Hammerschlag et al, (2020), Asgharzadeh et al, (2023), Saba et al, (2022), Yazdani Kachuei et al, (2022), Zanganeh & Moghimian (2015), Ebrahimi et al, (2020), Tran & Strutton (2019), Algharabat et al, (2019), and Zanganeh & Moghimian (2015). Ebrahimi et al, (2020) showed that simulations were performed on a smart grid including three microgrids: home, commercial, and industrial, which have different types of controllable loads. The results indicate that the proposed program reduces the peak load, reduces the bills of subscribers, saves production costs, helps to balance supply and demand, and improves the level of social welfare from the point of view of the users. According to the results of the research, the following suggestions are presented: Information: media; especially digital channels, books, newspapers, and the Internet can have the strongest effects on people's behavior by stimulating their aesthetic and emotional sense. According to the results of the research; natives, villagers, students, retired people, singles, people with higher income, educated people, and families with large population should be more exposed to training. These trainings must be repeated periodically and alternately to have a proper effect and efficiency; otherwise, they will be forgotten due to lack of continuity. In this regard, the following methods can be used: Attention to the belief and emotional aspect of religiosity and religion;

Abstract In order to calculate the employment trend in Iran, the aim of the article is to optimize the employment trend in Iran for the years of implementation of the sixth economic, social and cultural development program (2017-2021). For this purpose, first, using the Gauss-Seidel algorithm, the system of dynamic and non-linear macrometric equations and the quantitative goals of the sixth development program; the employment process in the country was simulated. Then, the optimal trend of the working population was calculated from the minimization of the welfare loss function of the policymaker by programming and implementing an open cycle algorithm and solving the Bellman equations. The obtained results showed that achieving higher employment requires controlling inflation at lower rates as well as achieving a higher economic growth rate. The findings of this research are compatible with the theory of new Keynesians such as Gerish, Clarida, Gertler, Menkiu, Walsh and Taylor regarding the necessity of simultaneously reducing inflation and increasing production. Hence, the jump in production and curbing inflation can make possible the optimal control of employment and business at the targeted level. Based on this, the targeting of macroeconomic indicators in the available (possible) territory, complete monetary and financial discipline, independence of the central bank, and the use of stochastic optimal control theory in the targeting of development programs are among the policy recommendations of this article. Extended Abstract                                           Introduction "Inflation" and "Production" have a privileged position among the economic variables that are used as indicators in evaluating the performance of the economy. In a theoretical approach, Keynesian economics after the Great Depression of 1929 establishes an alternative relationship between inflation and production within the framework of demand-oriented economics. This theoretical achievement was confirmed by Fisher in 1926 using statistical data (Fisher, 1926). After Keynes and in the 1950s, Phillips, using statistical data from England, showed that in the short run Keynes's idea about the substitution between inflation and unemployment is valid (Phillips, 1958). In the early 1960s, Friedman and Phelps showed, based on the model of adaptive expectations, that there is no relationship between inflation and unemployment in the long run, and that there is a substitution relationship only in the short run (Fredman, 1968; Phelps, 1967). In a situation where Keynes' views were involved in a theoretical challenge by the traditional Chicago monetarist school led by Friedman and his followers such as Schwartz and Phelps, Lucas' criticism of econometric models and emphasis on the importance of deep coefficients and relationships resulting from rational optimization, along with scientific efforts by Svensson and Woodford on the need to provide models with time consistency in the 1970s led to the definition of a new monetary rule by Taylor in the early 1990s (Svensson, 1997; Woodford, 2001; Taylor, 2000). Gali, Clarida, Gertler and Walsh derived the monetary rule from the minimization of a welfare loss function for the policymaker with respect to the constraint functions (Gali & Gertler, 1999; Clarida et al, 1999). Observing the inability of the monetary policy of inflation targeting and market fundamentalism to deal with the economic consequences of the 2008 financial crisis and the "resumption of Covid-19", as well as the failure of economic neoliberalism to automatically achieve the economic growth rate to goals such as a significant reduction in inequality and poverty has proposed the new economic policy called employment targeting as a solution in early 2019 (Ghate & Mazumder, 2019). As examples to be mentioned in this article, we can mention the active inclusion policy by the European Union that has started in the last few years. In this way, which is known as active labor market policy, the government tries to increase the employability of citizens and help increase the number of employees (Fredriksson, 2020). In the country of Iran, a 10-year strategy for the period of 2021-2031 has been designed and implemented so that people with different degrees of desirability are employed. Theoretical Framework In researches related to the relationship between inflation and unemployment, Phillips theory is mentioned as one of the leading theories. His research showed that there is an indirect relationship from inflation to unemployment (Fisher, 1926). In 1958, Phillips reached results that show that there is an indirect relationship between these two variables in the short term (Phillips, 1958). In 1960, Lipsey conducted his empirical research during the period 1857 to 1962 for England and used the traditional theory of "price behavior in the market" for this purpose. According to this theory, in the conditions of excess demand, prices increase; and in conditions of excess supply, prices decrease. (Lipsey, 1960). In 1960, Samuelson and Solow hypothesized that firms set their pricing based on a fixed law (average cost of production) in which price is calculated based on unit labor cost plus profit. In the 1960s, the Phillips curve theory was developed by Friedman and Phelps with an emphasis on expectations. One of the important steps in the development of Phillips' relationship was the addition of expectation factors to the initial relationship by Friedman and Phelps (Fredman, 1968; Phelps, 1967). Phillips' goal in the late 1960s was to explain the relationship between inflation and unemployment through the behavior of prices and wages. In the 1970s, by combining the Phillips curve and expectations with the learning-by-error process, the famous hypothesis of accelerated inflation was formed, which influenced policy debates. In the 1960s, the research results of Thomas Sargent and Neil Wallace showed that monetary policy is not directly related to the production and employment trends (Sargent & Wallace, 1973). Taylor (1979) was the first person who, using dynamic optimization methods, presented an optimal monetary rule in the direction of optimal control of the amount of money, which is considered a simple instrumental rule (Taylor, 2000). Svensson and Woodford (1997) expanded the discussion of the optimal monetary rule and use an inter-period optimization process to find the optimal monetary rule (Svensson, 1997; Woodford, 2001). Galli, Clarida, Gertler and Walsh in 1999 derived the monetary rule from the minimization of a welfare loss function for the policymaker with respect to constraint functions. They found that the inflation rate is related to its lag, inflationary expectations, and excess demand, suggesting that there is a rate of unemployment that, if maintained, would correspond to a sustainable rate of inflation (Gali & Gertler, 1999; Clarida et al., 1999). Since 2019, targeted programs have been created, including the Australian Disability Strategy (2021-2031), designed to advance the employment and financial security of people with disabilities. In Latin America, Africa and Asia, employment guarantee schemes have been proposed for anti-poverty policies. In India, there is a so-called twin problem in the labor market; one of which is job loss and the other is that employees change contracts from permanent to temporary. Research methodology In this article, to calculate the optimal trend of employment in Iran, the combined approach of simulation based on stochastic dynamic optimization is used. For this purpose, a policymaker's welfare loss function of linear quadratic and inter-period type including the deviation of inflation rate and economic growth from their targeted and approved values ​​in the country's sixth plan of economic, social and cultural development, with regard to the system of dynamic and non-linear equations of Keynesian macrometrics, is minimized by stochastic dynamic programming method. The system of dynamic and stochastic macrometric equations includes behavioral equations and defining equations. These equations have been estimated using the statistical data related to the years 2017-2021 of the Central Bank of the Islamic Republic of Iran and based on the maximum available information using the ordinary least squares regression method. Research findings EViews software was used for data analysis. First, the employment process in the country was simulated by using the Gauss-Seidel algorithm, the system of dynamic and non-linear macrometric equations and the quantitative goals of the sixth development program,. Then, the optimal trend of the working population was calculated from the minimization of the welfare loss function of the policymaker by programming and implementing an open cycle algorithm and solving the Bellman equations. The results of this research showed that achieving the optimal and planned growth rate requires curbing inflation and growth with economic stability. Conclusion The obtained results showed that achieving higher employment requires controlling inflation at lower rates as well as achieving a higher economic growth rate. The findings of this research are compatible with the theory of new Keynesians such as Gerish, Clarida, Gertler, Menkiu, Walsh, and Taylor regarding the necessity of simultaneously reducing inflation and increasing production. Hence, the jump in production and curbing inflation can make possible the optimal control of employment and business at the targeted level. According to the results of the research, the following suggestions were made: Targeting macroeconomic indicators in the available (possible) territory, complete monetary and financial discipline, independence of the central bank, and the use of stochastic optimal control theory in targeting development programs are among the policy recommendations of this article.

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

Abstract The current research has been conducted with the aim of investigating the factors affecting the financial recovery of businesses admitted to the stock exchange. This research is an interdisciplinary study; a combination of legal and financial topics with qualitative and quantitative data. In this regard, 144 companies were studied as a statistical sample of the research in the 12-year period of 2010-2021 based on the screening process. The findings of the research showed that, in the examination of the goodness of fit indices of the model, it can be seen that, based on the McFadden coefficient of determination index, the use of predictor variables in the final model of the financial recovery of companies has been able to improve the likelihood function by 71.25%. That is, it can be concluded that the main forecasting components in the final model have been able to be effective up to 71.25% in the accuracy of detecting the financial recovery of companies. Finally, the analysis of multilayer artificial neural networks in order to evaluate the reliability of the results in diagnosing and prioritizing the financial recovery of companies shows that, therefore, considering that the tenth principal component is the most important factor in the financial recovery of companies, and citing the magnitude (absolute value) of the coefficients of each variable in the formation of this component, the order of the importance of financial variables in the financial recovery of companies and their exit from bankruptcy can be determined.
Extended Abstract                                          
Introduction
Financial helplessness refers to a situation in which the company cannot fully fulfill its obligations to financial providers, and faces difficulties in fulfilling them. Financial helplessness does not necessarily lead to bankruptcy, and a set of management measures to get out of helplessness or rehabilitation can save the company from the risk of entering the bankruptcy stage (Mherani et al, 2021). The growth and revival of the company is the result of exploiting the opportunities. In fact, a company has limited resources that it uses as necessary tools to achieve growth in facing upcoming opportunities (Hussain & Waseer, 2018). Company growth has been studied by many researchers and different terms have been used to define its stages. But most researchers agree that the growth and revitalization of the company is a process. In other words, every company is born like a child, then it starts to grow and in this way it faces various challenges and crises until it finally matures and then dissolves. In this path, there are several factors that help the company's success and allow it to move from one stage to another. Of course, there are two different thoughts among researchers in this regard; some of them believe that the company's economic growth path is linear and predictable. But some others believe that the company's growth is the result of taking advantage of opportunities and is unpredictable (Guha et al, 2013).
Manufacturing companies active in the stock market, which are considered as the main players in the economy of any country, play an important role in increasing the national income. Regardless of paying taxes to the government, companies create many job opportunities and provide them with the opportunity to pay taxes to the government by hiring and paying jobseekers. Also, companies play an important role in improving the foreign balance of the country by exporting their goods to other countries. On the other hand, bankrupt companies lose the ability to pay taxes to the government and are forced to fire their employees; which brings many social and political problems. Also, since bankrupt companies are unable to pay their loans, they create problems for lending institutions (Yan & Vedoud, 2019). Therefore, this research, referring to the concept of asset pricing models of Black and Schulz; which emphasizes on the intrinsic value of debts and assets, paying attention to the importance of bankruptcy and exit and in the continuation of rehabilitation, has examined the factors affecting financial rehabilitation of businesses accepted in the stock exchange, and in fact, the main question of the research is: what factors are effective on the financial recovery of bankrupt companies in the stock exchange?
 
Theoretical Framework
Financial rehabilitation (exit from bankruptcy)
Company rehabilitation is a process in which the weak performance status of the company changes and its performance indicators improve (Berandez & Berg, 2020). When some organizations experience a financial crisis and face challenging and deteriorating operating margins, financial revival means a significant improvement in operational margins and financial health of the organization (Ghazavi, 2018). The financial recovery of the business unit is a process based on which the weak performance status of the company is changed and the performance indicators are improved (Brandes & Brege, 2012).
 
Financial recovery strategies
The increase in the bankruptcy of business units due to the economic situation attracted the attention of researchers to this field and caused research to be found to provide a model to predict the exit from helplessness of helpless companies. With the increase in the scope of the financial crisis, managers of companies in crisis have increased their efforts to implement strategies that will save them from bankruptcy and stop their decline. In this regard, some of them use the strategy of cost reduction (Bruton & Rubanik, 2016) and asset restructuring (Sudarsanam & Lai, 2017; Hambrick & Schecter, 2014) for revival, and others consider the reorganization of the company's debts.
Dzingirai & Baporikar (2022) in a research titled "Trends and patterns in revitalization strategies" state that the most important aspect of strategic management should be the ability to respond to a world that is changing rapidly and with an increasing trend. The purpose of implementing this strategy is to take measures aimed at reducing the effects of change among organizations. As a result, it seems that the present time is the most ideal time to analyze the existing articles in this field from the perspective of bibliography. The role of revitalization strategies in strategic management articles cannot be underestimated. Three revitalization strategies, i.e. retrenchment, restructuring, and reorganization have led to the spread of articles related to the mainstream revitalization.
Ramalho & Diogo (2021) found that operational structure restructuring measures play an important role in the revitalization process of any company. In addition, this study shows that the managers of American companies during the considered time period, regardless of the effectiveness of the strategies, give more importance to financial restructuring measures.
 
Research methodology
This research is an interdisciplinary study; a combination of legal and financial topics with qualitative and quantitative data. In this regard, 144 companies were studied as a statistical sample of the research in the 12-year period of 2010-2021 based on the screening process.
 
Research findings
The findings of the research showed that, in the examination of the goodness of fit indices of the model, it can be seen that, based on the McFadden coefficient of determination index, the use of predictor variables in the final model of the financial recovery of companies has been able to improve the likelihood function by 71.25%. That is, it can be concluded that the main forecasting components in the final model have been able to be effective up to 71.25% in the accuracy of detecting the financial recovery of companies. Finally, the analysis of multilayer artificial neural networks in order to evaluate the reliability of the results in diagnosing and prioritizing the financial recovery of companies shows that, therefore, considering that the tenth principal component is the most important factor in the financial recovery of companies, and citing the magnitude (absolute value) of the coefficients of each variable in the formation of this component, the order of the importance of financial variables in the financial recovery of companies and their exit from bankruptcy can be determined.
 
Conclusion
The current research was conducted with the aim of investigating the factors affecting the financial recovery of businesses admitted to the stock exchange. The findings of the Ramalho, Diogo Miguel Pacífico (2021), Kazemzadeh & Moazami (2019), and Dzingirai & Baporikar (2022) also identified and introduced factors for the revival of companies in line with the results of this research. The artificial neural network composed of the main components in this research can correctly predict 90.9% of the bankruptcy or non-bankruptcy situations of companies, which can be confirmed by the research results of Lee (2021), Barzegar & Haedari (2017), and Wanita & Grace (2021) based on the acceptable and high power of the artificial neural network in the detection of aligned bankruptcy. Finally, for the revival of bankrupt companies in the stock exchange, suggestions for officials and legislators with regard to the research findings are presented:
- It is suggested to the Ministry of Security to make the necessary inquiries from the bankruptcy liquidation department of the provincial judiciary before issuing a license for production units that have been closed down or bankrupted, and provide the necessary background within the framework of laws and regulations for the activation of closed or semi-closed production units, with the least capital and the least cost, to activate the huge capital stagnant in them.