Journal of value creating in Business Management

Abstract Abstract The purpose of this research is to identify and prioritize the organizational capacities effective on the brand positioning of food companies. The research method is applicable in terms of purpose, and qualitative in terms of execution method. This research is based on interpretative philosophy, inductive approach. The statistical population of the research includes 13 senior managers and marketing and sales managers active in the food industry, and sampling was done in a targeted manner. Semi-structured interview was used in this research. To collect and analyze data, data-based theory was used, and in the analysis, MAXQDA 2020 software was used to code the interviews, and the analysis hierarchy technique (AHP) was used for ranking. The results showed that a total of 164 primary codes were categorized into 20 categories. The value of Kappa index was calculated as 0.743, which is at the appropriate level of agreement. Delphi results were conducted in two rounds, and no questions were omitted in the second round, which is a sign of the end of the Delphi rounds. Also, the difference between the two stages was reported to be smaller than the low threshold (0.8). In the following, fuzzy hierarchical analysis was used for the final ranking. The results of this analysis showed that the consequences with a weight of 0.293 ranked in the first place, followed by strategies with a weight of 0.268 in the second place, contextual factors with a weight of 0.249 in the third place, the interventionist with a weight of 0.165 in the fourth place, causal factors with a weight of 0.154 in the fifth place, and the central category with a weight of 0.007 in the sixth place. Introduction Today, the expansion of similar products, multiple choices, globalization and intense competition force manufacturers to differentiate their products from competitors, and create value for their buyers. In a market where products are becoming more and more compatible, a strong brand may be the only feature that differentiates products from competitors. In this regard, the food industry has faced increased competitive pressure due to the entry of current and new competitors in the global food industry market (Lomer et al, 2018; Yu et al, 2018). Brands are invisible and intangible assets and represent a type of value that provides an opportunity for higher pricing (valuation) as well as more receipt from customers for the company's goods and services (Iyer et al, 2018). Researchers believe that in order to properly understand the brand, attention should be paid to the recognition and evaluation of the company's brand capacities, which emphasize intangible aspects, because companies shape their brand position based on their capacities. Using the approach of organizational capacities as a new approach of strategic management and influenced by the interest-based approach in the field of brand provides the possibility of presenting a coherent and strategic framework to brand management (Asaadi Kavan et al, 2021). Effective capacity building can lead to the strengthening of mutual communication and cooperation of the government, institutions, organizations, communities, groups and individuals. Capacity building refers to a tool through which the community or individuals can consolidate their position which creates an enabling environment with specific and legitimate policies and frameworks for communities, especially rural communities. Capacity building is used as a tool to support issues related to social and human structures, a social planning tool and a tool for empowerment (Molodi et al, 2022). Based on this, the current research is looking for an answer to this question: How is the identification and prioritization of organizational capacities effective on the brand positioning of food companies? Theoretical Framework brand A brand is not only a symbol that distinguishes a product from others, but also includes all the features that come to mind when a buyer thinks of that brand. These characteristics are the objective, abstract, psychological and social characteristics of that product (Xiangbo et al, 2021). Capacity Building Capacity and capacity building are defined as the ability of individuals, groups, institutions and organizations to meet needs and solve problems over time. The capacity of the organization includes the management of knowledge resources and processes. The concept of organizational capacity building is a relatively new concept in management and organization literature. Capacity building is the ability of the organization to develop management, strengthen and improve its plans and strategies to achieve the goals of capacity development, a targeted approach and a professional treasure in order to stimulate guidance, strengthening, liberating, shaping and growing capacities beyond existing capacities (Farajollahi, 2017). Yallka et al, (2022) investigated customers' perceptions of brand positioning of luxury fashion brands from mobile marketing: evidence from communication channels and multiple marketing. Their model conceptualizes four dimensions of customers' perceptions of their mobile marketing journey that can drive customer engagement and purchase behavior. This integrated model offers attractive avenues for further research on the effects of multiple mobile marketing and communication channels and the perceptions of luxury fashion consumers.  Miri et al, (2022) investigated the relative role of Seroqual components in brand positioning of Persepolis and Esteghlal football teams in Tehran. They came to the conclusion that Seroqual components had a positive and significant impact on the branding of Tehran Persepolis and Esteghlal teams. According to the findings, the requirement for the sustainable development of the brand of Esteghlal and Persepolis football teams in Tehran is to focus on improving the Seroqual quality and its components, which can ultimately lead to the establishment and consolidation of the brand of these teams in the minds and hearts of the fans. Research methodology The research method is applicable in terms of purpose, and qualitative in terms of execution method. This research is inductive approach based on interpretative philosophy. The statistical population of the research includes 13 senior managers and marketing and sales managers active in the food industry; and sampling was done in a targeted manner. Semi-structured interview was used in this research. Collecting data, first extracting the theoretical literature, records of the problem, and the research subject, through the library study method, and then the data-based theory and hierarchical analysis technique were used to collect and analyze the data. Research findings For data analysis, MAXQDA 2020 software was used to code the interviews; and Analytical Hierarchy (AHP) technique was used for ranking. The results showed that a total of 164 primary codes were categorized into 20 categories. The value of Kappa index was calculated as 0.743, which is at the appropriate level of agreement. Delphi results were conducted in two rounds; and no questions were asked in the second round, which is a sign of the end of the Delphi rounds. Also, the difference between the two stages was reported to be smaller than the low threshold (0.8). In the following, fuzzy hierarchical analysis was used for the final ranking. The results of this analysis showed that the consequences with a weight of 0.293 ranked in the first place, strategies with a weight of 0.268 in the second place, contextual factors with a weight of 0.249 in the third place, the interventionist with a weight of 0.165 in the fourth place, causal factors with a weight of 0.154 in the fifth place, and the central category with a weight of 0.007 in the sixth place. Conclusion The current research was conducted with the aim of identifying and prioritizing organizational capacities effective on the brand positioning of food companies. The results of this research are in line with the results of Yallka et al, (2022), Miri et al, (2022), Asaadi Kavan et al, (2021), Biesenthal et al, (2019), Rasuli et al, (2018). Recognizing and paying attention to the individual characteristics and preferences of customers in relation to the required services is also an issue always occupied the minds of managers and employees of organizations that provide services and products. Saturation of markets, intensification of competition, and changes in customers' tastes and needs have faced large stores with many challenges in their activities. With the rapid growth of department stores in recent years, the department store industry has become very competitive; therefore, new methods are needed to manage such businesses. The increasing acceleration of changes in the environment around organizations due to the continuous change in the needs of customers has caused the formation of competition in the market to meet the needs of customers. In this regard, there is no doubt that those stores will achieve success that identify the needs of customers in the shortest possible time and respond to them in the fastest possible way. According to the research results, the following suggestions were made: Having a strategy and defining long-term, medium-term and short-term goals and vision not only defines the direction of movement, the way of resources allocation and other frameworks, but also provides a suitable basis for measuring the organization's performance. Knowledge should be considered as a vital factor for survival and competition and creating a serious attitude in the field of using intra-organizational networks, which allows the organization to benefit more and more from the advantages of transformation management, the ability to compete, create innovation and productivity in line with new investment, and customer attraction.

Abstract Abstract The purpose of this research is to investigate the effect of communication quality and brand image on customer loyalty with the mediating role of customer satisfaction. The current research is applicable in terms of purpose, descriptive-survey in terms of nature, and causal type. The statistical population of this research is the customers of Islamic Bank of Afghanistan. The sample size was determined using Cochran's formula of 384 people and the samples were selected by simple random sampling. In order to collect data, questionnaires of quality of communication by Chin et al., (2014), brand image by Moutinho (2011), customer loyalty by Amin et al., (2011), and customer satisfaction by Jamal Nasser (2002) were used. Their validity was confirmed by academic experts, and their reliability through Cronbach's alpha coefficient. In order to analyze the data, the structural equation technique was used through Smart PLS statistical software and SPSS software, and also a statistic called VAF was used to determine the intensity of the indirect effect through the mediator variable. The findings of the research showed that the quality of communication had a positive and significant effect on the loyalty of Islamic Bank of Afghanistan customers and that the brand image had an impact on customer loyalty. Also, the quality of communication was confirmed on customer satisfaction. Brand image had a greater effect than other components on customer satisfaction of Islamic Bank of Afghanistan, and also customer satisfaction had a positive and significant effect on customer loyalty. The results of the research showed that the quality of communication and brand image with the mediating role of customer satisfaction has a significant effect on the loyalty of Islamic Bank of Afghanistan customers. Introduction In recent years, with the major changes occurred in the business environment, only those organizations can continue to exist that have made the main focus of their activities on improving the quality of communication, increasing satisfaction, and sustaining customer satisfaction. It should be mentioned that mere customer satisfaction is not enough; and efforts should be made to create loyalty among them. Creating customer loyalty is not only a goal in marketing, but also considered an important basis for achieving a competitive advantage (Machado et al; 2022). On the other hand, the quality of communication can be mentioned among the factors affecting customer loyalty. Communication quality is known as a set of intangible values ​​that lead to expected long-term relationships between parties. The quality of communication helps companies in establishing basic communication with customers and maintaining them (Dahliani et al; 2021). Another factor affecting customer loyalty is brand image. The brand is considered one of the most valuable assets of any organization and the activities of the organization affect the brand and the perception of consumers and the image they have in their minds of that organization (Deylami Moezzi, 2022). In fact, it is the brand image that is in the mind of the consumer, not the factories where the products are made (Hong, 2012). According to the mentioned cases, customer satisfaction occurs when the perceived performance of the product or customer service meets their expectations. Indeed, it is widely agreed that customer satisfaction can lead to customer loyalty (Leclercq et al; 2022). One of the tools that today's business owners equip themselves with is to improve the quality of customer relationship management; the more the quality size of communication maintained, the more leads to the customer's loyalty. The quality of communication and customer satisfaction is one of the factors affecting customer loyalty. Brand images carry different meanings with themselves that affect customer loyalty. Islamic Bank of Afghanistan, as one of the largest commercial banks in Afghanistan, has an effective presence in the domestic, regional and global markets of Afghanistan by designing and creating new services with the aim of creating value for customers, especially valuable customers. This research seeks to answer the question that to what extent the quality of communication and brand image with the mediating role of customer satisfaction can affect customer loyalty. Theoretical Framework The quality of communication with the customer can reduce the insecurity experienced by the customer, which increases the customer's trust and confidence, and will affect the interactive relationship between customers in the future (Vize et al; 2016). According to Porter (1985), brand image is a mental image, reflecting the way a brand is perceived, which includes all elements of identification, product or company personality, and emotions and associations evoked in the consumer's mind (Onyancha, 2013). Loyalty is defined as a deep determination to return and support a preferred preference. It is providing value to customers through their services and products and showing curiosity to fulfill their demands or even create a relationship with customers (AL-JANABI, 2022). Researchers consider customer satisfaction psychologically as a feeling that is obtained as a result of comparing the received product specifications with the needs and desires of customers and social expectations regarding the product (Azandariani & Arya, 2022). Lubis et al., (2022) in a research entitled the effect of the quality of corporate communication and services on customer loyalty and satisfaction in Islamic banking. Their data were analyzed using the partial least squares structural equation model analysis technique. The results have shown that the quality of communication has a positive and significant effect on customer loyalty. Putra et al., (2020) in an article entitled the effect of service quality and brand image on customer loyalty with customer satisfaction as a mediating variable: the case study of Berri Bank, Jakarta Kamayuran branch. The results of the findings of this study have shown that the effect of service quality and brand image plays a role on customer satisfaction; and the effect of service quality and brand image on customer loyalty. Research method The current research is applicable in terms of purpose, survey-analytical in terms of implementation method, and causal type. The statistical population of this research is the customers of Islamic Bank of Afghanistan. According to the statistical population of the research, the size of the population is assumed to be unlimited; and according to Cochran's formula, 384 people were randomly selected as a statistical sample. To test the hypotheses and analyze the data, structural equation modeling method with partial least squares approach and PLS Smart version 3 software were used. In order to collect data, authentic questionnaires of communication quality (Chin et al., 2014), brand image (Bain Moutinho 2011), customer satisfaction (Jamal Nasser 2002), and customer loyalty (Amin et al., 2011) were used. Findings SPSS and PLS software were used to check research hypotheses and data analysis. The results showed that the quality of communication has a positive and significant effect on the loyalty of Islamic Bank of Afghanistan customers. This means that the value of the path coefficient between the two variables is 0.243, which indicates that the communication quality variable explains 24.3% of the changes in the loyalty of the customers of Islamic Bank of Afghanistan. The results of the second hypothesis showed that the path coefficient between the two variables is 0.233, and it confirms that customer loyalty explains 23.3 percent of the changes in the brand image of Islamic Bank of Afghanistan. According to the results of the third hypothesis, the path coefficient between the two variables is 0.316, and this is confirmed by the fact that customer satisfaction explains 31.6% of the changes in the communication quality variable of Islamic Bank of Afghanistan. The results of the structural model test regarding the fourth hypothesis indicate that the brand image has a positive effect on the customer satisfaction of Islamic Bank of Afghanistan. The path coefficient between the two variables is 0.497, which indicates that customer satisfaction explains 49.7% of the changes in the body image variable of Islamic Bank of Afghanistan and has been assigned the first rank; the obtained result shows that the brand image plays an important role plays a role in the formation of customer satisfaction. Regarding the fifth hypothesis, the results showed that the path coefficient between the two variables is 0.451, and this is confirmed by the fact that customer satisfaction explains 45.1% of the changes in the communication quality variable of Islamic Bank of Afghanistan. In relation to the intensity of the effect of the mediating variable of "customer satisfaction", the mediating role in the effect of communication quality on loyalty was ranked last in terms of mediating; that is, customer satisfaction plays a mediating role in the effect of communication quality on customer loyalty of Islamic Bank of Afghanistan. Determining the intensity of the indirect effect through the intermediary variable of the statistic is equal to 0.368; which means that 36.8 percent of the effect of communication quality on customer loyalty of Islamic Bank of Afghanistan is explained through the indirect effect of the mediating variable of customer satisfaction. And also in relation to the effect of the intensity of the mediating variable "customer satisfaction" on the effect of brand image on customer loyalty of Islamic Bank of Afghanistan, it has been ranked first; therefore, the mediating role of customer satisfaction variable in the effect of brand image on customer loyalty of Islamic Bank of Afghanistan is confirmed. The intensity of the indirect effect through the mediator variable was equal to 0.799; therefore, 79.9 percent of the effect of trust in the brand on the loyalty of Islamic Bank of Afghanistan customers is explained through the indirect effect by the mediating variable of customer satisfaction. Conclusion This research was conducted with the aim of investigating the effect of communication quality and brand image on customer loyalty with the mediating role of customer satisfaction in Islamic Bank of Afghanistan. According to the obtained results, the present research is consistent with the results of Putra et al., (2020), Lotfi et al., (2022), Khan et al., (2022), Lubis et al., (2022), Najmudin et al., (2022), Al-Bashayreh et al., (2022), Syahfudi & Ruswanti (2015), and Putra et al., (2020). The results showed that quality communication increases customer loyalty and connects them to the bank and its services, and the quality of communication leads to consequences such as: increasing the share of purchases, maintaining the relationship, developing future interactions, word-of-mouth advertising, and loyalty. On the other hand, if the brand image is reliable, customer loyalty will increase as well, and also the brand image plays an important role in the formation of customer satisfaction. As much as the banks provide services according to the demands of their customers, the customers' satisfaction increases as well, and customer' satisfaction affects the brand image, and brands are associated in the minds of customers, and finally, the brand image increases customer loyalty. According to the research results, the following suggestions are provided: To improve the quality of communication with customers, it is suggested that banks establish mutual communication with their customers, which occurs when the receiver and the sender of the message continuously exchange roles. It is suggested that banks improve their banking services and identify the path of customer satisfaction in order to develop their service strategy in this direction, and also deal with customer problems and have a good and friendly relationship with their customers. It is suggested that banks introduce their brand accurately and honestly in social networks and media, and share informative and effective content to create this mindset in customers.

Abstract Abstract The purpose of this research is the role of blockchain technology in creating trust among customers in the marketing ecosystem. The current research is applicable in terms of purpose, and descriptive-survey in terms of nature and method. The statistical population of the current research includes the community of digital marketing specialists and experts in the field of advanced information technology, which was considered 385 people due to the large sample size using the Morgan Krejci table. This number was selected based on the sampling method of the available sample, and in this way, 385 questionnaires were distributed among the statistical population, and finally 228 perfect questionnaires capable of statistical analysis were collected. The collection tool in this research includes a researcher-made questionnaire derived from qualitative results. The reliability of the research was checked and confirmed using Cronbach's alpha criterion in SPSS software. AMOS software was used to fit the conceptual model of the research. The results of this research showed that the trust resulting from the transparency of blockchain technology is able to have significant effects on various financial and non-financial consequences for businesses that use this technology in their marketing ecosystem. Introduction In today's consumer world where more and faster production and provision of more diverse products and services has become the main paradigm of the market, this trust is damaged due to the emergence of various issues and challenges such as defects in the products and services provided, unfavorable quality of interactions between the customer and the brand due to the high volume and number of customers, and also the reduction of the overall quality of the parts used in the products in order to reduce their overall price. Even issues such as environmental pollution caused by economic activities have become another reason for high distrust among customers due to the increase in customer knowledge and information about the role of brands and businesses in creating it. In the meantime, communication and information technologies as channels of interactions between customers and brands have been able to recreate trust to a large extent through solutions such as timely information, facilitating communication between customers and brands, and clarifying production trends and processes. One of the newest and most developing of these technologies is blockchain technology (Wang et al, 2019).Blockchain technology is capable of creating a safer and more interactive environment for the purpose of exchanging and using information created in different parts of the system for all members and actors present in customer loyalty programs (Bunger, 2017). From the point of view of experts in the field of information technology, blockchain is considered as a trust-generating machine, which means the important and key role of trust-creating as one of the applications of this technology, so that its use can greatly reduce the concern about the existence of trust in exchanges and interactions. In fact, the introduction of blockchain technology is equal to the elimination of intermediaries in online interactions, which means faster and cheaper exchanges, and users will be able to interact with each other without the need for a trusted third party. In other words, blockchain technology itself is able to guarantee the accuracy and correctness of data (Tapscott, 2017).Therefore, the researcher is trying to answer the question: what is the role of blockchain technology in creating trust among customers in the marketing ecosystem? Theoretical Framework Blockchain technology A blockchain can be defined as a shared digital ledger supported by a group of nodes. Therefore, blockchain is a type of information recording and reporting system. Its difference from other systems is that the information stored on this type of system is shared among all members of a network (Huimin et al, 2019). Blockchain and trust building Blockchain can create trust in digital data; once information is written into the blockchain database, it is almost impossible to change or delete it. This feature has not existed before. Blockchain applications are built around the idea that the network is an arbiter. This type of system is a cruel and blind environment. Computer code becomes law, and the law is executed as written and interpreted by the network. Computers do not have social and behavioral biases like humans (Albayati et al, 2020). Building trust in the marketing ecosystem Trust is a complex structure that is related to relationships between people in different groups and organizations. The difference between the concept of trust as a desire, expectation, belief, confidence, attitude, feeling or a behavioral intention with trust as a mental state, confusion and misunderstanding has caused many studies on the subject of trust (Fulmer & Dirks, 2018).Wasiq et al, (2023) conducted a study titled Acceptance and Application of Blockchain Technology in Marketing: A Retrospective Review and Bibliometric Analysis. The results of these surveys show that studies on blockchain applications in marketing will reach full maturity over time. However, research streams show that the blockchain-based marketing framework is still in its infancy. Jain et al, (2022) conducted a study entitled "How Blockchain is Used in Marketing". This study examined 75 articles from Scopus international database using bibliometric and network analysis. The present study first identified the influential aspects of literature in terms of highly cited articles, keywords, authors and printed journals. Five research streams in the field of blockchain are: 1) Blockchain and e-commerce; 2) blockchain and marketing; 3) blockchain and data; 4) blockchain and data analysis; 5) Privacy and security in blockchain. In this study, 18 research questions were raised for future research. 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 current research includes the community of digital marketing specialists and experts in the field of advanced information technology, which was considered 385 people due to the large sample size using the Morgan Krejci table. This number was selected based on the sampling method of the available sample, and in this way, 385 questionnaires were distributed among the statistical population, and finally 228 perfect questionnaires capable of statistical analysis were collected. The collection tool in this research includes a researcher-made questionnaire derived from qualitative results. Research findings SPSS software was used for data analysis, and AMOS software was used for modeling structural equations. The results of this research showed that the trust resulting from the transparency of blockchain technology is able to have significant effects on various financial and non-financial consequences for businesses that use this technology in their marketing ecosystem. Conclusion The current research was conducted with the aim of the role of blockchain technology in creating trust among customers in the marketing ecosystem. The results of this research corresponds with the results of Tan & Saraniemi (2023), Wasiq et al, (2023), Jain et al, (2022), Peres et al, (2022), Da Silva and Moro (2021), Abu-Elezz et al, (2021), Rahimi et al, (2022), Nejati Rashtabadi et al, (2021), Ghazaleh & Zabadi (2021), Rahimi & Taheri (2020), Bahmani (2020), Albayati et al, (2020), and Rahman et al, (2019). Tan & Saraniemi (2023) showed that in blockchain-based marketing systems, the audience and customers purchase tendencies are higher due to the improvement of the level of transparency in the interactions perceived among them; which provides long-term growth fields of profitability for business. According to the results of the research, the following suggestions are presented: In order to increase customers' trust in blockchain technology, it is suggested to business managers to provide data management requirements in the blockchain platform and implement traditional data management solutions if necessary. In addition, blockchain technology stores data using complex mathematical and software rules, and thus hackers and attackers will not have an easy time manipulating data. Blockchain technology provides the possibility of increasing business income. For example, it is possible to provide cryptocurrency and bitcoin mining using special equipment. Also, businesses can help increase their income by providing services such as investing through blockchain.

Abstract Abstract The purpose of this research is to provide a comprehensive framework for improving the export performance of small and medium Iranian companies. According to its purpose, the research method is applicable, and in terms of implementation method, it is mixed (qualitative-quantitative), and descriptive-correlative in nature. The statistical population in the qualitative section includes 20 academic experts in the field of export, chosen by judgmental and snowball sampling methods; and the statistical population in the quantitative section includes 217 people from all personnel of small and medium export companies in Tehran province, chosen by simple random sampling. Data collection tools include semi-structured interviews in the qualitative part, and researcher-made questionnaires in the quantitative part. Fuzzy Delphi method was used in the analysis of qualitative part data, and SPSS and Lisrel software were used in quantitative part. The statistical results showed that 78 variables (open codes) are effective in penetrating international markets, and statistically, all of them are effective. There are 33 factors influencing international market penetration, and all of them are statistically significant. The final components and dimensions of the model of the influencing components of penetration into the international market were identified after applying statistical tests (confirmatory factor analysis). According to the research model, penetrating the international market includes 5 dimensions, 33 components, and 75 indicators; and compared to the initial research model including 5 dimensions, 33 components, and 78 indicators; 3 indicators were removed in the final model and the rest of the components and dimensions were confirmed in the final model while having a suitable working load. Introduction The issue of competitiveness is one of the basic issues for which there are various criteria to evaluate. Competitiveness can help policymakers to evaluate the country's foreign trade situation. Competitiveness means the possibility of achieving a suitable position and stability in a regional market. Creating and supporting small and medium enterprises is one of the basic priorities in economic development programs in many developed and developing countries. Small and medium enterprises play an important role in creating employment and providing a suitable platform for innovation and increasing exports (Asgari, 2019). Small and medium industries are the backbone of the economy and have created more than half of employment and 80% of employment growth in the last decade. Therefore, it is necessary to evaluate the value of approaches such as strategic management to improve the performance of these companies in entering regional markets (Hatfi & Azari, 2021). On the other hand, due to the fact that a major share of Iran's exports belongs to oil exports, in recent years and specifically since the beginning of the first development plan, the planners' attention has been directed to the expansion policies of non-oil exports. For example, the establishment of free trade zones, the amendment of customs laws and regulations, and the establishment of private banks all indicate the direction of following the policy of encouraging exports and moving towards sustainable economic development (Hosseinnejad & Shujaei Fard, 2021). Considering the above, the main research question is as follows: What is the comprehensive framework for improving the export performance of Iranian small and medium companies? Theoretical Framework Export Export literally means the transfer of goods or the sending of goods from one place to another, whether inside or from inside of the country. In other words, exporting is communicating and working with professional markets and market specialists on the other side of the borders. Export is the starting point of communication with others, and export is also achieved to earn foreign exchange and help establish trade balance and create economic balance (Akhlaghi et al, 2019). Export performance Export performance is a variable that has attracted the attention of researchers in the last few decades. Export companies set goals to internationalize and sell their products or services in other countries; the amount of activities as well as the success and failure during this path and the results of achieving those goals are called export performance. Nowadays the field of export has attracted the attention of companies with an increasing speed and companies are moving towards globalization and seeking power. (Bashirkhodaparasti & Marzieh, 2021). Small and medium companies Small and medium enterprises (SME) are known as essential components of national development in developed and developing countries (Abrie & Doussy, 2011). This sub- part of economy in the worldwide has been significantly relevant to the employment increasing, poverty removing, equitable distribution of resources, redistribution of income, technical and technological innovation, development of entrepreneurial skills, uniform industrial and economic dispersion, and general improvement of the living standards of the people of an economic region. In addition to this, it has been mentioned as a strategy in providing food security and encouraging rapid industrialization and the reversal of rural-to-urban migration (Oyekanmi, 2003). Tajamir et al, (2024) in a research presented the model of marketing capacities in Khuzestan steel industry and its effect on financial performance in the direction of investment development. The results obtained from the analysis of theoretical bases and research interviews led to the final model of marketing capacities, which has 7 main categories of product, distribution network, market, customer, analysis of competitors, advertising, and brand. The findings indicated a good fit of the proposed model. Martos et al, (2023) in a research, investigated innovation and the legal form of the organization as factors that can affect this relationship, with the aim of determining the impact of corporate social responsibility efforts on their export performance. The results show that innovation acts as a mediator in this relationship. It was also found that companies that adopt associative legal forms (i.e. cooperatives) benefit more from their social responsibility practices than companies that adopt non-associative legal forms. Previous findings on the relationship between corporate social responsibility and profitability show that some aspects need to be clarified about this binomial. Contribute to this body of research specifically on exporters helps to understand the role that CSR may play in improving export performance. Research methodology According to its purpose, the research method is applicable, and in terms of implementation method, it is mixed (qualitative-quantitative), and descriptive-correlative in nature. The statistical population in the qualitative section includes 20 academic experts in the field of export, chosen by judgmental and snowball sampling methods; and the statistical population in the quantitative section includes 217 people from all personnel of small and medium export companies in Tehran province, chosen by simple random sampling. Data collection tools include semi-structured interviews in the qualitative part, and researcher-made questionnaires in the quantitative part. Research findings Fuzzy Delphi method was used in the analysis of qualitative part data, and SPSS and Lisrel software were used in quantitative part. The statistical results showed that 78 variables (open codes) are effective in penetrating international markets, and statistically, all of them are effective. There are 33 factors influencing international market penetration, and all of them are statistically significant. The final components and dimensions of the model of the influencing components of penetration into the international market were identified after applying statistical tests (confirmatory factor analysis). According to the research model, penetrating the international market includes 5 dimensions, 33 components, and 75 indicators; and compared to the initial research model including 5 dimensions, 33 components, and 78 indicators; 3 indicators were removed in the final model and the rest of the components and dimensions were confirmed in the final model while having a suitable working load. Conclusion The current research was conducted with the aim of providing a comprehensive framework for improving the export performance of Iranian small and medium-sized companies. The results of this research are in agreement with the results of Tajamir et al, (2024), Rahimi Kalor & Marzieh (2023), Azimi & Hosseinpoor (2023), Hatfi & Azari (2021), Faryabi et al, (2021), Najafi et al, (2021), Bagherzadeh et al, (2021), Martos et al, (2023), İpek et al, (2023), Kupta & Chahan (2020), Judege et al, (2020), and Boso et al, (2019). Hatfi & Azari (2021) showed that marketing capabilities have a positive and significant effect on export performance and marketing communications. On the other hand, organizational innovation also affects marketing communications and marketing capabilities. In the end, it was concluded that organizational innovation does not directly affect export performance, but organizational innovation has a positive effect on marketing capabilities, and marketing capabilities also improve export performance. According to the results of the research, the following suggestions were presented: 1-Establishing integration in exporting companies, especially regarding the information systems and databases of the organization, can promote the creation, sharing, and storage of knowledge in the organization, and strengthen the knowledge consequences of knowledge management in improving the export performance of the organization.

Abstract Abstract
The purpose of this research is sociological analysis of the scenarios of the business environment of Isfahan province with the future research approach of 2029 horizon. This research is applicable in terms of purpose, and mixed (qualitative-quantitative) in terms of method. The statistical population of the research includes 17 experts consisting of Isfahan province specialists selected by purposeful sampling. The tools of data collection are interviews and questionnaires. Data analysis was done using Delphi method as well as Scenario Wizard-MICMAC software. Using the mik-mak method, 8 key factors affecting the business environment of Isfahan province up to the horizon of 2029 were extracted, including good governance, stability of laws, international political and non-political interactions, expected inflation, priority of politics over economy, tax system, banking system, expansion and development of virtual space; based on which, 5 scenarios (from the most optimistic to the most pessimistic) have been compiled. The results show that sociological components, along with economic elements, play a decisive role in the future of the business environment in Isfahan province and the decision-making of national and provincial officials. Based on this, it is recommended to rely on good governance, stability of laws, international political and non-political interactions, etc. to provide the necessary platform for improving the business environment of the province. Also, there should be mutual trust in the relations between them. In the field of improving the business environment, it is possible to benefit from educational programs or to use environmentally stimulating advertisements, and the management in different sectors should be based on people's demands.
Introduction
The business environment is one of the indicators that determine the economic status of each country, which can be used to analyze the economic conditions of each country. The more transparent and competitive the business environment in the countries, the more increase in the economic health of the countries and the adoption of favorable policies, which will lead to the improvement of economic indicators. In this regard, examining the status of business indicators, both micro and macro, and explaining the existing challenges can be fruitful in creating and developing the business environment in the country (Nozari, 2017). What is certain is that reforming the business climate and improving the aforementioned indicators in the global arena is not only a positive and fundamental step in the direction of strengthening the private sector's participation in the economy and improving the level of employment and production, but also, definitely, from the perspective of foreign investors are among the most important indicators for entering the host country and a necessary condition for promoting and facilitating the flow of technology entering the country (Masovic, 2018).
Businesses have both economic and social goals. The business environment, development of plans and scenarios related to it, innovation in the production and sale of products or services cause a lot of diversity and transformation in the society and economy of any country, so sociological investigation of the subject is important. And Weber was the first sociologist who answered the question of why successful and innovative businesses flourished in the areas where Protestant ethics and Calvinist spirit prevailed in the book "Protestant Ethics and Spirit of Capitalism" (Nozari, 2017). According to Weber, the success of people in new businesses is the product of specific cultural and social conditions. According to him, social characteristics are the determining factor of entrepreneurial spirit. In other words, the issues and problems of economic development are non-economic.
What can be imagined for the future is that the society will change from a managerial state to an entrepreneurial state. In other words, in future societies, people will make an unprecedented effort to control many educational, economic, cultural and etc. variables (Nazari Sheikh, 2022). Therefore, in this research, the researcher intends to answer the basic question: what is the sociological analysis of the scenarios of the business environment of Isfahan province with the future research approach of 2029 horizon?
Theoretical Framework
Business space
Business environment is a set of policies, legal conditions, institutions, and regulations that govern business activities. Macroeconomic stability, the quality of the country's infrastructure, the quality of executive bodies, the system of making laws and regulations, the cost and the possibility of accessing information and statistics, work culture, and other such factors are among the factors that affect the performance of economic units, while managers of economic units cannot have much influence on them. Inappropriate business environment increases the cost of economic enterprises and causes the loss of investment motivation and also the country's producers lag behind global competitors (Bakhtiari & Shayesteh, 2012).
 Futurology
Futurology is a systematic and collaborative process that provides information about the future and creates medium-term to long-term perspectives, in a way that aims to make decisions and mobilize joint actions. In other words, in future studies, a picture of the future is depicted so that planners can design the way to reach it (Fazli & Gholizadeh, 2020).
Shafaei et al, (2024) investigated the effect of knowledge management on organizational performance considering the mediating variable of business process management. The findings of the research showed that all three hypotheses were confirmed based on the significant values ​​related to the hypotheses. The effect of knowledge management on business process management was 0.742, the effect of knowledge management on organizational performance was 0.422, and the effect of business process management on organizational performance was 0.652. Therefore, the most important proposal of the research is to pay attention to the preservation, sharing and application of knowledge, which is effective both in managing business processes and in increasing the level of organizational performance.
Nazari Sheikh et al, (2022) in his research entitled "Sociological analysis of the effect of cultural components of business on the production-commercial performance of industrial units (Ardebil province)"; which was conducted with the participation of 184 entrepreneurs active in the industrial sector, came to the conclusion that cultural-social components have a positive effect on the production-commercial performance of industrial units. Also, the findings of the research indicated that the components of low power distance, individualism, low uncertainty avoidance, long-term orientation, and masculinity have a positive effect on the production-commercial performance of industrial units.
Research methodology
This research is applicable in terms of purpose, and mixed (qualitative-quantitative) in terms of method. The statistical population of the research includes 17 experts consisting of Isfahan province specialists selected by purposeful sampling. The tools of data collection are interviews and questionnaires.
Research findings
Data analysis was done using Delphi method as well as Scenario Wizard-MICMAC software. Using the mik-mak method, 8 key factors affecting the business environment of Isfahan province up to the horizon of 2029 were extracted, including good governance, stability of laws, international political and non-political interactions, expected inflation, priority of politics over economy, tax system, banking system, expansion and development of virtual space; based on which, 5 scenarios (from the most optimistic to the most pessimistic) have been compiled. The results show that sociological components, along with economic elements, play a decisive role in the future of the business environment in Isfahan province and the decision-making of national and provincial officials. Based on this, it is recommended to rely on good governance, stability of laws, international political and non-political interactions, etc. to provide the necessary platform for improving the business environment of the province. Also, there should be mutual trust in the relations between them. In the field of improving the business environment, it is possible to benefit from educational programs or to use environmentally stimulating advertisements, and the management in different sectors should be based on people's demands.
Conclusion
The current research was carried out with the aim of sociological analysis of the scenarios of the business environment of Isfahan province with the future research approach of 2029 horizon. The results of this research are in agreement with the results of Shafaei et al, (2024), Sahraei & Mafibalani (2023), Nazari Sheikh et al, (2022), Dvorský & Petráková (2021), Soni et al, (2021), Farzin et al, (2020), Safar & Bahram (2019), Shams et al, (2019), Nozari (2017), Zabetpour & Aghajani (2016), Ritter & Pedersen (2019), and Masovic (2018). Shams et al, (2019) showed that elements including the growth of the urban middle class, the large and attractive market of the service sector, the government's support for start-up businesses, the change in lifestyle in Iran and the world, the organizational culture of start-up businesses, and transformation of social problems were identified as social factors (environmental culture or ecology) affecting future businesses.
According to the results of the research, the following suggestions were presented:
 According to the results of the study, 8 factors have been identified as key factors affecting the business environment of the province, based which, 4 scenarios explain the business environment of the province until the horizon of 2029 in a storytelling method.
It is obvious that in the wide range of challenges faced by the rulers and the multitude of possible solutions to improve the business environment, identifying the main factors of changing the business environment will prevent wasting time and national funds.

Abstract Abstract
The present study aims to investigate the role of intelligent employee behaviors in Hormozgan Province Tax Affairs Organization. The research method is applicable in terms of its purpose, and quantitative in terms of the research implementation method. The statistical population includes all managers and experts of Hormozgan Province Tax Administration; as many as 358 people, 186 of which were selected through systematic random sampling. The research collection tool is a questionnaire consisting of 79 questions. The validity of the questionnaire (intelligent employee behavior) was calculated to be 0.923, and its reliability was calculated 0.746. SPSS and SMART PLS software were used to analyze the findings. The results show that the organizing themes of "organizational citizenship behavior", "destructive work behaviors", "planned behaviors", "strategic proactive behaviors", "political behaviors", "counterproductive behaviors", "ethical behaviors" and "desirable social behaviors" constitute the efficient model of employee behavior intelligence in the General Tax Office of Hormozgan Province. The presented results show that the organizing themes of "counterproductive behaviors", "political behaviors" and "planned behaviors" explain the largest part of the efficient model of employee behavior intelligence in the General Tax Office of Hormozgan Province with values ​​of 88, 86 and 85 percent, respectively.
Introduction
In the era of digital and knowledge-based transformations, organizations need employees who have sufficient behavioral and communication intelligence to understand and analyze issues. Organizational employees must be able to receive rich data and information from different sources and analyze them correctly. Knowledge management and databases collect a large amount of data from various sources and make it available to employees. It is the employees and managers of the organization who must be able to properly use this information and knowledge for individual and organizational goals. If organizations have capable people with sufficient knowledge and insight, as well as intelligence in behavior, their success in the competitive arena will be guaranteed (Mir Mohammad Tabar, 2024). Among the behaviors that have received special attention from human resource specialists is the intelligent behavior of employees (Sumardjo & Supriadi, 2023). Human resource behavioral intelligence is necessary to use professional information and experiences to achieve organizational goals, and employees must access the necessary knowledge and insight to be able to optimally implement the specified conditions and requirements (Ali Nisar et al, 2024). The hardware and software facilities of organizations can make a significant contribution to collecting knowledge and sharing it among employees, as well as measuring the ability of employees and helping to improve the quality of their performance. In fact, it is necessary to use these smart features to implement organizational goals and manage them properly, as well as analyze data (Babaei, 2023). It can be said that human resources with smart behavior are one of the important organizational pillars in the field of digital transformation, which is consistent with the history of human resource management and plays a prominent role in the success of employees and organizations (Abolhassan et al, 2024). Understanding the smart behavior of employees and ensuring that they have the right organizational culture is essential because it directly affects the productivity of the workforce and the overall health of organizations; and for organizations, the performance of each team member is very important, and the way they interact with customers, leaders, and other stakeholders can make or break it (Atshan et al, 2022).
Therefore, considering the above points, the researcher tries to address the main question: what is the role of smart employee behaviors in the Hormozgan Provincial Tax Affairs Organization?
Theoretical Framework
Employee Behavior Intelligence
Employee behavior intelligence is a type of desirable thinking and performance that encompasses a variety of employee behavior, including performing side tasks, voluntarily helping other employees, professional development, following organizational regulations, striving to improve the organization, maintaining a positive attitude towards the organization, and tolerating adversity in the organization's environment (Faeq, 2022). Employee behavior intelligence is the knowledge and insight of employees to apply data, information, and professional experiences to achieve organizational goals. In this definition, in addition to knowledge, deep insight is needed to correctly apply knowledge in organizational conditions and requirements (Ranjit, 2022).
Masihi et al, (2024) conducted a study entitled Phenomenological Study of Counterproductive Work Behaviors with Emphasis on the Lived Experience of Technologist Petrochemical Employees. The results of this study showed that presenting a model with 6 main dimensions (individual counterproductive behavior, occupational counterproductive behavior, political counterproductive behavior, organizational counterproductive behavior, interpersonal counterproductive behavior, and self-interested counterproductive behavior) for counterproductive behaviors resulted.
Dehghani Zadeh et al, (2023) conducted a study entitled The Effect of Vision-Based Leadership on Employee Creative Behavior Considering the Role of Organizational Inertia and Extra-Role Behaviors of University Employees. The results of this study showed that vision-based leadership can find numerous innovative techniques to deal with organizational stagnation by predicting future threats and opportunities. When the vision transfers its knowledge and ideas to its employees and employees also share their knowledge, it will foster employee creativity and reduce organizational inertia. Vision-based leadership also reduces inertia and increases creative behavior in employees by creating organizational citizenship behavior in employees.
Research Methodology
The research method is applicable in terms of its purpose, and quantitative in terms of the research implementation method. The statistical population includes all managers and experts of Hormozgan Province Tax Administration; as many as 358 people, 186 of which were selected through systematic random sampling. The research collection tool is a questionnaire consisting of 79 questions. The validity of the questionnaire (intelligent employee behavior) was calculated to be 0.923, and its reliability was calculated 0.746.
Research findings
SPSS and SMART PLS software were used to analyze the findings. The results show that the organizing themes of "organizational citizenship behavior", "destructive work behaviors", "planned behaviors", "strategic proactive behaviors", "political behaviors", "counterproductive behaviors", "ethical behaviors" and "desirable social behaviors" constitute the efficient model of employee behavior intelligence in the General Tax Office of Hormozgan Province. The presented results show that the organizing themes of "counterproductive behaviors", "political behaviors" and "planned behaviors" explain the largest part of the efficient model of employee behavior intelligence in the General Tax Office of Hormozgan Province with values ​​of 88, 86 and 85 percent, respectively.
Conclusion
The present study was conducted with the aim of the role of employee intelligent behaviors in the Hormozgan Provincial Tax Administration. The results of this finding are consistent with the results of Masihi et al, (2024), Dehghani Zadeh et al, (2023), soleimani & Danesh Shahraki (2024), Ghasemi-Aghdami et al, (2024), Rashidi Fard & Mahmoudi (2024), Momeni & Vaezi (2022), and Attari & Zakaryaei (2023). Attari & Zakaryaei (2023) showed that the development and expansion of organizational justice, organizational culture, and commitment in educational organizations in all its dimensions can provide the basis for the emergence of ethical behaviors of organizational citizens and increase the likelihood of such behaviors.
Considering the results, the following suggestions are presented:

Honesty in speech and behavior should be strengthened, especially among managers. The debt theme was usually seen through the feeling that the individual, rightly or wrongly, does not consider his/her receipts from the organization to be fair and just, or in other cases, has a debt personality regardless of the receipts.
In recruiting individuals, the organization should carry out the required behavioral studies of applicants and recruit employees with fewer actual and potential harms.

Abstract Abstract The present research has been conducted in order to provide a consolidated model of employee performance empowerment based on a comprehensive tax plan in the country's tax affairs organization. The lack of a systematic conceptual model of empowering the performance of employees is one of the challenges faced by managers of public sector organizations, and the tax affairs organization is no exception. The research design is mixed-exploratory and qualitative-quantitative; the interviewees included 20 experts from the Tax Affairs Organization, selected by purposive sampling method and in accordance with the principle of theoretical saturation. At the first step of the research (qualitative stage) and through in-depth semi-structured interviews and based on the theme analysis approach, relevant themes were identified (including 738 propositions, 159 basic concepts, 28 organizing themes, and 6 overarching themes). The second research (quantitative stage) was also drawn respectively based on the combined method of Fuzzy DEMATEL-structural-interpretive modeling (ISM-FUZZY DEMATEL), cause-effect diagram, and integrated model of employee performance empowerment in the form of structural-interpretive modeling graph of the research and the influence and dependence matrix of the main themes of the research based on the MICMAC analysis, and the analysis of the results of the meta-fuzzy showed that the factors "employee performance empowerment interventionists", "employee performance empowerment platforms", and "comprehensive tax plan" are respectively the most influential factors; and "employee performance", "strategies", and "employee empowerment", respectively, are considered as the most influential factors of this research, and these results are in line with the levels mentioned in the ISM interaction network and also the output of the Mik-Mac software analysis. Introduction Empowerment is not just giving power to employees, but it also makes employees improve their performance by acquiring knowledge, skills and motivation (Askaroghli & Abedi, 2012). [On the other hand], the activity environment of government and private organizations has undergone great changes in the last decade. This environment has changed from a static and motionless environment to a highly variable and dynamic environment (Shafaei et al., 2024). [Therefore], organizations today consider information technology as a tool to improve the performance of their people and adapt to changes (Haq-Shenas et al. 2013). Empirical research confirms that performance is directly and indirectly affected by technology (Afrawi et al., 2016) and organizations need to pay attention to information technology as a determining factor (Pourhassan.H & Rahimi, 2016) in such a way that the country's tax affairs organization is not an exception to this rule, and has based its tax activities in the form of a digital economy based on the use of electronic technologies and the comprehensive plan of the system. The country's comprehensive tax system is undoubtedly considered as one of the national mega-projects and at the same time one of the biggest projects based on information and communication technology in the history of the country, and the social effects of this project and the scope of its effects are very wide and. all people are connected with it in one way or another, in such a way that, the application of the mentioned plan in the form of the driving engine of the country's economy; in addition to achieving its extra-organizational goals (providing government revenues), is expected to include empowering and improving the performance of the employees of that organization, in the form of achieving its goals. On the other hand, although there are many theoretical sources about empowerment, the empirical work about its contribution to the performance of the organization has produced different findings; in a way that it has created a challenge for organizations that want to implement empowerment programs (Afram et al., 2022). Therefore, today management experts and senior managers of government organizations in Iran are aware of the importance and role of improving the empowerment of employees and on this basis, they are trying to identify and the ways of how to apply useful methods to strengthen its positive aspects. In general, it can be said that one of the problems faced by managers in some Iranian government organizations is the lack of a conceptual, correct and deep model of employee empowerment (Nazari et al., 2015), so that this deficiency was also evident in the country's tax affairs organization, based on the field investigations of the researchers of this research. Therefore, it was necessary to identify the capabilities of the country's tax affairs organization in the field of empowering the performance of employees (for the optimal use of the maximum capacity and potential of its human resources) on the one hand, and analyzing the relationships between these variables (through leveling the influence and effectiveness of the main themes of the research along with determining the power of influence and the degree of their dependence) with other effective factors in this field, including strategic, intervening and foundational factors on the other hand, and finally answer this basic question: is it possible to present a consolidated model of employee performance empowerment based on the implementation of a comprehensive tax plan in the country's tax affairs organization or not? Theoretical Framework  The long-term goal of empowerment is continuous improvement in the performance of the entire organization, and its short-term goal is to use the abilities of the organization's members. As a matter of fact, empowerment definitely leads to freedom of choice and more action, but these are only instrumental goals and are considered a way to achieve the real goal. The real goal is always to improve performance (Pak-niyyat & Fathizadeh, 2008). Despite this, the evidence that indicates the failure of most empowerment programs to meet the expectations of managers and employees is increasing day by day. Although many organizations have suffered losses and stagnation from the implementation of empowerment programs, empowerment is still considered a panacea that, despite being unsavory, is a cure for many of the organization's pains (Abtahi & Abesi, 2013). First of all, empowerment is a process that helps to improve the performance of employees and teams by developing and expanding their independence and ability. In other words, empowering employees is an efficient approach for human resource development on the one hand; and on the other hand, it lays the groundwork for organizational development and prosperity. From an empirical point of view, employee empowerment is a basic strategy for the development of human resources and specifically for increasing the performance of employees (Kumari & Hemalatha, 2018). In the challenge of an environment that is changing rapidly and in every moment is faced with new technologies; Capable employees feel completely comfortable. Therefore, the ability to easily accept changes by employees is very important for the performance of organizations (Ndegwa, 2015). Therefore, the presented definitions lead us to the fact that if the concept of empowerment is properly understood and connected with the idea of ​​continuous improvement in the overall performance of the organization, it will create the maximum utilization of the intellectual resources offered (Arbabian et al., 2019). Research methodology  The purpose of the research is applicable in terms of orientation, interpretive in terms of research philosophy, and its main strategy is based on a mixed approach (qualitative-quantitative) and by combining the content analysis method (in the qualitative phase) with structural-interpretive modeling methods, DEMATEL-fuzzy technique and mik-mak analysis (in the quantitative phase of this study). In both the qualitative and quantitative sections, the interviewees of this research made up of 20 experts of the Tax Affairs Organization, selected by the purposeful sampling method (and by observing the principle of theoretical saturation in the qualitative phase). As a result, the main method of data collection was semi-structured in-depth interview. The stages of conducting the research were such that in the first stage, thematic analysis method (theme) was used to analyze the qualitative data obtained from the interview. In the second stage (quantitative part of the research), an expert-based questionnaire, specifically for DEMATEL-fuzzy and structural-interpretive modeling, was distributed among the target population of this research (20 selected experts), so that the main themes of the research were connected with each other through a combined method: DEMATEL (Fuzzy) - Interpretative Structural Modeling (ISM-DEMATEL) to determine the cause-effect relationships, so that the results was presented by the formulation of the integrated model of employee empowerment and performance based on the comprehensive tax plan in the form of the ISM model of the research, and finally, the power of dependence and influence of the main themes of the research was also identified based on MICMAC analysis. Research findings  In the qualitative phase of this research, in order to identify the dimensions and components of employee performance empowerment, the thematic analysis approach of qualitative researches was used, and the findings of this phase include 738 propositions, 159 basic concepts, 28 organizational themes, and finally, there were 6 main themes. In the quantitative phase of the research, in order to determine the cause-effect relationships between the themes collected from the qualitative phase of the research, by using the combined method of DEMATEL (fuzzy) - structural-interpretive modeling (ISM-DEMATEL), the main themes of the research were related to each other. And finally, the power of dependence and influence of the mentioned themes based on the MICMAC analysis was determined so that the criteria of "Employee Performance Empowerment Platforms", "Comprehensive Tax Plan", and "Employee Performance Empowerment Intervenors" are independent: and the criterion of "employee empowerment" is of the interface type; and the rest of the criteria, namely "strategies" and "employee performance" are also of the dependent type, and finally, by means of the structural-interpretive modeling (ISM) method, the levels of influence and effectability of the factors were investigated, which showed that the research model consists of four levels: three criteria (Employee Performance Empowerment Platforms, Comprehensive Tax Plan, and Employee Performance Empowerment Intervenors as the most effective, and three other criteria namely Employee Performance, strategies, and employee empowerment are the most effective research criteria. Conclusion  The current research was conducted with the aim of presenting a consolidated model of employee performance empowerment based on a comprehensive tax plan in the country's tax affairs organization, through a mixed study. The results of the qualitative part of the research with thematic analysis approach led to themes and categories related to empowering the performance of employees, and finally, in the quantitative part of the research, the integrated model of empowering the performance of employees based on the implementation of a comprehensive tax plan was designed and engineered by distributing an expert-based questionnaire among experts, using the combined method of DEMATEL-fuzzy-interpretive structural modeling and incorporating the results of MICMAC analysis; in such a way that this method of research was consistent with the research approach used in the study of Bigdley et.al., (2022). In addition, the results of this research is almost aligned and compatible with some of the research findings of Bakhshi et al., (2018), Eskandari & dadashkarimi (2017), Busara (2016), Tondpour et al., (2019), Ardalan et al., (2016), Shariati et al., (2015), Haq-Shenas et al., (2013), Hejbar et al., (2022), as well as cultural norms and social values ​​mentioned in the research of Sharifzadeh et al., (2024).  Finally, based on the findings of this research, major policy suggestions and recommendations in the direction of re-creating and re-engineering employee performance empowering strategies based on the implementation of the comprehensive tax plan in the country's tax affairs organization are mentioned below.: - Localization of the comprehensive tax plan - Creating the maximum interaction between the stakeholders of the comprehensive tax plan based on the win-win strategy - Strengthening the technical infrastructure of the comprehensive tax plan (especially the integrated tax software) - Setting up a continuous monitoring system for the performance of managers, workers and implementers of the comprehensive tax plan

Abstract Abstract The purpose of this research is to investigate the effect of organizational structure on the complexity of value-based management, which is applicable in terms of purpose, and descriptive-survey in terms of the nature and method of information collection. The statistical population of the present study includes executive directors and financial managers of companies listed in the Tehran Stock Exchange, and based on the available population and Cochran's formula, 317 people were selected by simple random sampling. The collection tool in this research is Novotani's questionnaire (2023), which has 4 components and 15 items. After checking the normality of data distribution using the Kolmogorov-Smirnov test, SmartPLS 3 software was used to test the hypotheses. The research findings showed that vertical differentiation has a negative and significant effect on the complexity of value-based management (t=-4.052). Centralization and formalization have a positive and significant effect on the complexity of value-based management (t=9.108). Also, horizontal integration has a positive and significant effect on the complexity of value-based management (t=8.67). Formalization also has a positive and significant effect on the complexity of value-based management (t=7.25). In general, it can be said that the organizational structure is effective on the complexity of value-based management; therefore, the complex process of value creation is realized and developed in the context of the appropriate formulation of organizational structure components along with the application and development of strategic management accounting innovations. Introduction Value-based management systems are designed to motivate managers to engage in actions that maximize stakeholder value (Bruck et al, 2018). Despite the widespread use of value-based management and its connection to scientific research, there is still little information about the reasons for the reported differences in the implementation of value-based management (Firk et al, 2019). Recent literature on the drivers of value-based management implementation focuses on environmental and intra-organizational factors (Burkert & Lueg, 2013) and largely ignores organizational factors; while the structure of a company, which is an important organizational factor, has specifically been reported as an effective factor on the adoption of administrative innovations and the design of management control systems (Lee & Yang, 2011) and its effect is only partially tested in a value-based management environment. The analyzes show that organizational structure variables including centralization, formalization and horizontal integration are positively correlated with the implementation of value-based management, and it is argued that centralization is due to providing a consistent framework for an organization to accurately implement value-based management is higher due to political appropriateness. Centralization seems to protect the value-based management system from potential social pressures. Also, formalization and horizontal integration seem to facilitate the implementation and sustainable use of value-based management. High levels of these structural variables are suggested to create a higher organizational fit (technical, political, and cultural fit) that helps maintain value-based management with respect to potential deinstitutionalization in the last stages of promotion. While vertical separation generally does not have a significant effect on the implementation of value-based management, the findings show a significant negative effect on organizational members' beliefs of value-based management, which we interpret as cultural incompatibility with value-based management. This research contributes to the development of the literature related to the promotion of management accounting innovation and value-based management in the following ways: First, organizational structure is related to differences in the implementation of value-based management, and it is argued that the specific structural characteristics of an organization determine coordination with the characteristics of a specific management accounting innovation (Ansari et al, 2010). Second, it provides detailed findings regarding the interactions of different structural aspects on the sub-components of value-based management implementation. In particular, centralization results contradict with principled claims that decentralization is generally favorable for value-based management, and recent qualitative findings confirm the deterrent effects of decentralization in a value-based management environment (Chiwamit et al, 2017). The main question of the current research is: what effect does organizational structure have on the complexity of value-based management? Theoretical foundations Value-based management is described as an integrated management control system that aligns the entire organization with the strategic goal of maximizing stakeholder value (Schultze et al, 2018). Although value-based management is not a new management control system, it is considered as an innovation after being applied in an organization. Value-based management defines value creation interdependencies in the organization (value drivers) and organizational procedures with cause and effect (action plans), and creates incentives for goal setting and reward system. Mohammadi Qashlaq & Atash Soz (2023), in a research titled investigation of the relationship between knowledge management and environmental variables of the organization with the organizational structure of companies operating in Urmia industrial towns, showed that there is a positive and significant relationship between knowledge management and the environmental variables of the organization with the organizational structure. According to them, the environmental variables of the organization can affect the organizational structure of the companies operating in the industrial towns of Urmia. Mohammadi Pushharaki & Landran Esfahani (2023) in a research titled organizational structure on the complexity of value-based management in knowledge-based companies reported that a high level of concentration with the political suitability of an organization had a positive relationship with value-based management, while vertical differentiation with cultural fit seems to have a negative relationship with value-based management. High levels of formalization and horizontal integration indicate technical, political and cultural fit with value-based management, which has helped to achieve a high level of value-based management implementation. Research method The current research is descriptive of the correlative type and applicable in terms of purpose. A questionnaire (Nowotny, 2023) was used to collect data related to the organizational structure variable. This questionnaire has 4 components and 15 items. Its components include centralization (4 questions), formalization (4 questions), horizontal integration (4 questions) and vertical differentiation (3 questions). In order to collect data related to the value-based management complexity variable, Novotny's questionnaire (2023) was used and this questionnaire has 23 items and 6 portfolio components (4 questions) - financial value (3 questions) - non-financial value (3 questions) - goal setting. (5 questions) - Plan of actions (4 questions) - Mentality (4 questions), and was investigated based on Likert's 5-factor scale. The statistical population of the research includes financial and executive managers of different levels working in companies admitted to the Tehran stock market. It should be noted that the distribution of measurement parameters is homogeneous in the statistical community and no specific idea has been considered for the structure of the community. The sampling method is simple random. In addition to being simple, this method also has acceptable accuracy. In this research, 353 questionnaires were completed, of which 36 were discarded due to confusion and lack of answers to all the questions, and 317 questionnaires were evaluated in the final. Research findings The results of the factor analysis of the questionnaire items showed that all the items are greater than 0.4, and the value of the t statistic is greater than 1.96, so the questionnaire has desired validity. The fitting of the structural model using t coefficients is such that these coefficients must be more than 1.96 in order to confirm their significance at the 95% confidence level. The significant results of the coefficients are reported based on the value of the t statistic; so that if the value of t statistic is greater than 1.96, it can be concluded with 95% confidence that the independent variable has an effect on the dependent variable. Factor loadings indicate the correlation between each obvious variable (questions) and its related factors. Questions with factor loadings less than 0.4 are not sufficient to remain in the model and should be removed. As you can see in the model, all the numbers are above 0.4, so no question is deleted. R² determination coefficient criterion (R Squares): The value of R² is calculated only for the dependent (endogenous) structures of the model, and in the case of exogenous structures, the value of this criterion is zero. The higher the value of R² related to the endogenous structures of a model, the better the fit of the model. Chain (1998) considers three values ​​of 0.19, 0.33, and 0.67 as criteria for weak, medium and strong values ​​of the fit of the structural part of the model by R² criterion. Predictive quality criterion (Q²): It specifies the prediction of the model. Models that have an acceptable structural fit should be able to predict indicators related to the endogenous structures of the model. Discussion and conclusion  Three main structural variables, including centralization, formalization and horizontal integration, show a positive relationship with the complexity of value-based management. These results suggest that organizational structure is another reason for the frequently reported differences in the complexity of value-based management. According to the obtained results, formalization has a positive relationship with the complexity of value-based management in general and each of the sub-dimensions of value-based management. These results are consistent with our assumption that formalization increases the transparency of organizational processes, and thus formalization seems to facilitate the identification and interconnection of financial and especially non-financial value drivers. The results also show that if the information about the unit's activities is spread throughout the organization, it increases the political fit with value-based management, and can reduce the opportunistic behavior of employees or unit departments in an organization. Furthermore, it is argued that in companies with high horizontal integration, there are cultural practices in which employees are willing to adjust action plans based on the logic of value-based management when necessary, and thus appear to show more belief in value-based (cultural appropriateness) management. This research contributes to the existing literature on value-based management and promoting management accounting innovations. Although recent research reports contingent factors that affect the implementation of value-based management at the environmental level such as perceived environmental uncertainty (Burkert & Lueg, 2013) and the intra-organizational level, such as top management team characteristics (Burkert & Lueg, 2013) and financial manager succession (Firk et al, 2019), the findings of this research expand by identifying organizational structure as an important relevant factor at the organizational level. Therefore, we find that organizational sub-variables affect the technical, political and cultural fit of an organization with value-based management differently and interdependently. Previous studies showed that mechanized organizations were more successful in implementing administrative innovations. This research shows that formalization gives organizational members the ability to effectively transfer new rules to routines that become institutionalized and remain.

Abstract Abstract The aim of this study is to identify and prioritize multi-channel technologies that play a role in creating shared value. In this study, MICMAC software, which is a qualitative software, was used. Therefore, the statistical population of this study was 15 experts and executive managers in the field of sales and marketing with more than 10 years of executive activity and with a master's degree or higher, who rated the identified technologies from 0 to 3 in the MICMAC matrix. The research findings indicate that website technologies, Google advertising, mobile marketing, and social media were ranked 1 to 4 respectively with a direct impact on creating shared value, and customer relationship management systems, and blockchains were ranked last; also, in the section of influence or dependence, it was determined that mobile technologies, call centers, and websites were ranked 1 to 3, and the automation system was ranked last. Therefore, the role of omnichannel marketing technologies in creating shared value is essential for companies that aim to enhance customer experiences, drive transactions, and ultimately achieve business success by prioritizing technologies across websites, Google Ads, mobile marketing, and social media. Introduction Today, organizations and companies are experiencing a major transformation and are constantly leveraging new technologies. These changes have had profound impacts on various areas such as marketing, sales, and communications (Giest & Klievink, 2024). Some companies are using widespread technologies such as cloud computing and the Internet of Things in their marketing efforts, while technologies such as blockchain and artificial intelligence seem to be still emerging. These trends are significantly impacting the way companies operate overall (Chatha et al., 2023). Despite these developments, companies continue to seek to optimize their marketing, sales, and communications efforts. These processes act as a bridge for effective communication between the company, the market, and customers; and companies use various technologies to facilitate these communications (Al Hadwer et al., 2021). This mechanism can help companies adapt to the constantly changing needs and trends of the external environment and the market (Low et al., 2022). However, to address competitive challenges in the market, companies must properly understand and implement sales and marketing-related actions through various marketing channels (Alkhyami et al., 2024). In fact, the future of marketing lies in the efforts of companies to gain a comprehensive understanding of their customers' needs and behaviors in platforms, processes, product production, and diverse service offerings based on new technologies (Chaudhuri, 2020). For this purpose, it is essential for companies to examine multichannel technologies, both to understand how they are used and to identify potential marketing and sales strategies (Wang & Yu, 2023). In fact, multichannel technology in marketing refers to tools and platforms that interact with customers to effectively implement marketing strategies through various online and offline communication channels, and through direct or indirect communication, to deliver products and services (Ortlinghaus et al., 2019; Nela et al., 2022). Therefore, by using multichannel technologies, companies can find more customers and increase their interaction with them from different channels by improving the customer experience and brand awareness (Peter et al., 2021); therefore, depending on the types of marketing channels, companies distinguish between different types of multichannel technologies such as website technologies and social media, etc., their offline and online integration with customers and stakeholders (Chen & Lamberti, 2016). However, most companies do not understand the distinction between technology-based marketing channels and rely on only one or two marketing channels (Grewal et al., 2020). On the other hand, some companies ignore the role of multichannel technology in their marketing plans and take risky actions by implementing single-channel marketing as a superior marketing strategy to attract new customers (Reshetnikova et al., 2019). Therefore, in order to reduce risk in marketing programs, companies should abandon those offline or traditional marketing methods based on one or two marketing channels and turn to using multi-channel technologies (Banerjee & Bhardwaj, 2019). Therefore, the purpose of this research is to answer the question: how to prioritize multi-channel technologies in order to create shared value in marketing? Theoretical Framework Marketing Channel A marketing channel is a set of individuals, organizations, companies, and all actions that work together to sell products and provide services from production to consumption (Anderson et al., 2020; Iba & Lilavanichakul, 2021). Selecting marketing channel strategies to deliver better results relies on six main components: customer (understanding the needs, preferences, and behaviors of the target audience), cost (determining profitability and optimizing resources by analyzing the costs associated with each channel), access (the degree of convenience and availability of the selected channels to customers), control (managing, adjusting, and modifying channel operations to meet business needs and dynamic markets), collaboration (enhancing communication channels, access, and effectiveness with channel stakeholders), and competitive advantage (having unique strengths or differences compared to competitors) (Mungia, 2022; Campos et al., 2022). Multichannel Technology Multichannel technologies are defined as technologies that integrate online and offline channels and aim to create a seamless shopping experience for customers (Ortlinghaus et al., 2021). According to this definition, multichannel marketing refers to the practice of companies interacting with customers through multiple channels, either directly or indirectly, to sell them goods and services (Lewis et al., 2014). In fact, multichannel technologies refer to the use of different platforms to communicate with customers' needs and requirements and to deliver products and services through various channels such as mobile applications, websites, SMS, telephone lines and in-store services (Joshi et al., 2023). Shared Value Creation Shared value creation is defined as those policies and operational practices that enhance a company’s competitiveness and simultaneously advance the economic and social conditions in the communities in which it operates (Jones & Wright, 2018; Azarpara et al., 2021). Companies can create shared value creation opportunities in three ways: by rethinking products and markets and marketing channels, redefining productivity in the value chain, and enabling local market development (Menghwar & Daood, 2021). Research Methodology The methodology of this research is based on interaction/structural analysis. Interaction/structural analysis is a method for analyzing the probability of an issue occurring in a set of predicted events. The probabilities of this issue can be adjusted by making judgments about the potential for interaction between the predicted events. The statistical population of this study is 15 experts and executive managers in the field of sales and marketing with more than 10 years of executive activity and with a master's degree or higher, who were selected through a purposive sampling method. In this scoring method, experts consider the numbers as zero (no impact), one (weak impact), two (medium impact), and three (high impact). Research findings In order to benefit from the opinions of the interviewers, 10 multi-channel marketing technologies were identified. Then, in order to examine the actual and potential relationship between the indicators, a 10×10 interaction matrix was used in this study. After formulating the matrix, the opinions of 15 marketing managers were collected in the form of a questionnaire and the degree of effectiveness and impact between the issues was identified. Then, by forming an interaction matrix, the relationships between the issues were determined in the MICMAC software environment. Conclusion According to the results of the research of Joshi et al., (2023), when competing retailers decide on technology investment, the minimum technology investment required by the multichannel retailer to sell the product through the online channel may increase; however, it is not clear which channel can be the priority of the company. According to the results, it was determined that website technologies, Google ads, mobile marketing and social media have the highest impact on multichannel technologies in creating shared value. The results of this research in prioritizing multichannel technology are consistent with the results of Okhravi et al., (2023); and the difference is that creating shared value with customers is not considered. Finally, according to the results of Peter & Dalla Vecchia (2021), small businesses lag behind large companies and generally do not use digital marketing tools, channels and platforms to meet customer needs; While, it did not mention prioritizing marketing channels or platforms and examined the subject in general. However, in this study, the influencers include mobile technology, call center, and websites. Based on the results of the study, it is suggested to create shared value in multi-channel technologies:  Companies should use social media platforms to build a strong brand and share diverse content that motivates customers.  Companies should regularly monitor the performance of their multi-channel technology and use strategy-driven insights to optimize their strategies and adapt to changing market trends and customer preferences.

Abstract Abstract The aim of the present study is to design a model for attracting sports investors with a socio-economic security approach. The research method is applicable in accordance with its purpose and of descriptive-correlational type. The statistical population of the present study is faculty members sports management and economics who are experts in the field of socio-economic security, and experts and specialists in the field of sports economics; the sampling was carried out purposefully, and was 16 times the number of questions of the variable with the highest number of questions (9 questions in the contextual factors variable) estimated at 144 people. 160 questionnaires were distributed in order to ensure the receiving of the appropriate number of responses; and out of the 154 received questionnaires, 150 fully answered questionnaires were entered into the analysis process. The data collection method is a questionnaire. SPSS and PLS software were used in data analysis. The results of the factor analysis of the structures of each of the six main variables (causal factors, background factors, intervening factors, pivotal phenomenon, strategies, and consequences) showed that all components have a significant explanatory role. Path analysis also showed that the relationships between the six main variables in the sequence of five levels (causal conditions, background factors, intervening factors, pivotal phenomenon, strategies, and consequences) from independent variables to dependent variables are positive and significant, and the conceptual model has a good fit. Based on the research findings, it can be said that if investors are assured of the security of their investment, they will be more eager to invest in the field of sports; and in order to make investments, they should pay attention to strategies such as providing the necessary legal support for investment, and e-commerce investment security allowed for investors. Introduction The sports industry has become one of the largest global industries due to its positive social, cultural and economic impacts; and for most countries this industry is an important source of economic activities, income generation, job creation and international trade (Rezaei, 2021). This industry is a global phenomenon and one of the largest and most important industries in the world, accounting for 2.5% of international trade (Emami et al, 2022). Today, sports is an extremely attractive industry. A billion-dollar industry with high growth over a decade, which is growing rapidly as one of the world's leading industries (Bayarslan, 2023). In this regard, the sports industry has become doubly important for all governments because various goals are pursued through sports in the direction of economic, political, social and health improvement; and if there is proper management and structure, these goals can be achieved. In other words, today, the widespread use of the sports industry is considered as a tool for development in economic, social, political and other dimensions. Therefore, the need to explain the factors affecting economic growth and development can be effective in achieving the strategic goals and policies of countries (Sajadi et al, 2017). There are different paths to achieving economic growth, one of which is the field of sports and subsequently attracting sports investors and ultimately the country's economic growth with the inflow of capital (Wikner & Backstrand, 2018). In this regard, various factors are effective in attracting sports investors; and identifying their role and position helps the country's sports policymaking system to use appropriate policy solutions to attract capital and compensate for the lack of domestic resources necessary for the growth and development of national sports (Gholamian et al, 2023). However, what encourages domestic investors to stay and invest more and attracts foreign investors is investment security, which has become one of the main concerns in the international economic system. Investment security is defined as the availability of a set of legal, administrative, social, political and economic factors that create reassuring conditions for starting, operating and continuing investment activities and prevent the occurrence of factors that disrupt peace of mind during the above stages (Ghasemian, 2001). Therefore, considering the importance of investing in sports and its numerous benefits in terms of the health of individuals in society, participation in competitions and medal winning, contributing to economic growth, etc.; as well as the lack of domestic studies in the field of examining the impact of various aspects of security on attracting sports investors and in general the security of investment in sports in the country, it seems necessary to present an applicable model based on scientific findings in order to improve the current state of investment in national sports and help in the process of attracting sports investors. Therefore, the basic question in this study is: What is the applicable model for attracting sports investors with an economic-social security approach? Theoretical Framework of Investment in Sports Investment in the sports industry also brings benefits to society in terms of social, cultural and political aspects. Perhaps what prevents investors from investing in this profitable industry is that the benefits of investing in sports remain unknown; it is hoped that the authorities will make more efforts to introduce the benefits of investing in the sports industry through various programs so that they can direct stray capital towards this industry (Wang, 2021). Investment Security Investment security is essentially a public good created by the government and its dimensions go far beyond reducing risk or uncertainty. Its realization requires an institutional framework of economic, social, political, legal and administrative conditions that attract the trust of savers and investors, and ensure the safety of individuals and the legal security of transactions (Kwilinski et al, 2020). Ocholi (2023) examined foreign direct investment and national security: An analysis of economic relations between Nigeria and China. It showed that China and Nigeria benefit from foreign direct investment and its effects on economic security. Dougblay et al, (2023) examined the factors limiting investment activity in the sports industry, for example international football competitions in Russia. They stated that for systematic and rational investment activities in sports, it is necessary to resort to a larger scale implementation of mechanisms regulated for a specific sport because when training centers are established on the basis of professional sports clubs, they can not only play a role in national sports education, but also improve the state of sports management in the country and promote sports coaches and referees. Research Methodology The research method is applicable in accordance with its purpose and of descriptive-correlational type. The statistical population of the present study is faculty members sports management and economics who are experts in the field of socio-economic security, and experts and specialists in the field of sports economics; the sampling was carried out purposefully, and was 16 times the number of questions of the variable with the highest number of questions (9 questions in the contextual factors variable) estimated at 144 people. 160 questionnaires were distributed in order to ensure the receiving of the appropriate number of responses; and out of the 154 received questionnaires, 150 fully answered questionnaires were entered into the analysis process. The data collection method is a questionnaire. Research findings SPSS and PLS software were used in data analysis. The results of the factor analysis of the structures of each of the six main variables (causal factors, background factors, intervening factors, pivotal phenomenon, strategies, and consequences) showed that all components have a significant explanatory role. Path analysis also showed that the relationships between the six main variables in the sequence of five levels (causal conditions, background factors, intervening factors, pivotal phenomenon, strategies, and consequences) from independent variables to dependent variables are positive and significant, and the conceptual model has a good fit. Based on the research findings, it can be said that if investors are assured of the security of their investment, they will be more eager to invest in the field of sports; and in order to make investments, they should pay attention to strategies such as providing the necessary legal support for investment, and e-commerce investment security allowed for investors. Conclusion The present study was conducted with the aim of designing a sports investor attraction strategy with a socio-economic security approach. The results of this study were consistent with the results of Ocholi (2023), Dougblay et al, (2023), Mohammed (2023), Gholamian et al, (2023), Aliyari & Savadi (2022), Emami et al, (2022), Del Pisheh & Saki (2021), Jaferi & Hemmati Nezhad (2021), Zakharova (2020), Siemińska (2020), and Letiagina et al, (2019). Del Pisheh & Saki (2021) showed that the priority of policymaking should be based on attracting private sector investment in the development of sports spaces and venues, such as the impact of regulations and legal and financial laws, social management issues, and the impact of the media on attracting capital. According to the results of this research, the following suggestions are made: The way should be open for the private sector and sports investors so that they can attract maximum participation of the community in sports, use the necessary capacities, and easily operate for marketing and sales, as well as club ownership and export and import of goods and athletes. Financial corruption in the field of sports should be prevented and a safe and low-risk investment should be made for investors, and e-commerce should be allowed and the legal support for investment guarantees should be improved, and the information and communication system of the country's economy and sports industry should be issued for them so that they can invest with greater interest.

Abstract Abstract The aim of the present study is to determine the factors affecting blockchain technology in routing-location of combined transportation of the Channel Security Distribution System. The research method is applicable according to its purpose, and its method is qualitative, and of meta-synthesis type. By using a systematic review and meta-synthesis approach, the results and findings of previous researchers were analyzed and the effective factors were identified by performing the 7 steps of the Sandelowski and Barroso method. Out of 580 articles, 79 articles were selected based on the CASP method. In this context, in order to measure reliability and quality control, the transcript method was used; and its value was identified at the high agreement level for the identified indicators. Based on the coding performed in the ATLAS TI software, 8 categories and 51 primary codes were identified. The identified categories are: electronic network management, route management, environmental factors, transparency, trust management, technical infrastructure, information standardization and business intelligence; therefore, by combining these 8 criteria, all of which have specific resources and recurrence, it is possible to optimize transportation routing-location by combining blockchain and omnichannel distribution. The results show that today's companies communicate and interact with each other in a dynamic market that is undergoing fundamental change and transformation, which is created by the increasing speed at which digitalization and technological advances are advancing. Introduction Today, supply chains are experiencing intense competition due to increasing supply and decreasing demand (Awan et al, 2022). Each supply chain tries to attract more customers and increase its sales profits by creating a competitive advantage and reducing costs, which leads to a decrease in the final price. One of the important and significant issues in industries is transportation cost, which accounts for 30% of the total cost of a product (Gao et al, 2022). Considering this share, with a small reduction in transportation cost, the profit from product sales will increase significantly. Accordingly, many companies are seeking to improve their transportation systems (Abdulkader et al, 2018). In the supply chain, the distribution of a research product plays a key role to achieving higher profitability, because it has a direct impact on supplier costs and customer experiences (Cheng et al, 2021). As a result, companies in the same industry often use different distribution networks; one of the most widely used and useful distribution networks is cross-warehouse (Jin et al, 2020). Cross-warehouse is more applicable to supply chains that have many components, including suppliers and retailers. One of the issues involved in reducing transportation costs is research in the field of vehicle routing. In routing, vehicles seek the path that has the lowest cost while respecting all constraints (Dong et al, 2021). The process of retail digitization has had a huge impact on the distribution and retail sectors of the supply chain, and has changed the structure of retail (Xu & Li, 2021). Although online commerce is expanding and mobile devices are playing an increasingly important role; physical stores still remain a key retail space. Customers with access to digital tools have more information and power to make their purchases; this describes the omnichannel shopper (Nilsson & Linn, 2019). The omnichannel shopper is always connected to the Internet through communication devices such as mobile phones or computers, and is aware of market changes and new products, finds the best deal and expects to receive each purchase at the desired time and place. The omnichannel approach is the logical evolutionary step after the multichannel approach and includes all shopping paths (Lazrag et al, 2020). In this approach, the consumer experience is the same in each channel and switching from one channel to another will not result in receiving new or different information. This coordination in the presentation of information makes omnichannel more sophisticated than the traditional multichannel approach. Omnichannel retailing has activated many businesses and given them the ability to capitalize on new opportunities. There are many different sales channels in the business process, but the term omni suggests that customers can shop through all channels and all information about the shopping process is ideally available in real time across all channels (Liu et al, 2021). Therefore, this research seeks to answer the question: what is the trend of the effectiveness of blockchain technology for integrating hybrid transportation routing-location in an omnichannel distribution system? Theoretical Framework Omnichannel Omnichannel marketing is an approach that provides customers with a fully integrated and seamless shopping experience from the point of contact to the end of the purchase process. This means that each channel works in conjunction with other channels to create a single message to introduce the brand or company (Maharjan & Honaoka, 2018). Blockchain Blockchain is an extended data structure that is replicated and shared among members of a network. Blockchain can allow individuals and companies to conduct instant transactions without any intermediaries in a network (Hu et al, 2019). Impact of Blockchain on Omnichannel By implementing blockchain technology, all partners involved in the network (e.g. retailers and customers) share the same verified information, which allows for the optimization of the omnichannel strategy and eliminates the need for trust and transparency among omnichannel parties. In fact, blockchain can be useful for implementing successful multi-channel strategies when supported by other digital technologies. Therefore, blockchain is becoming a very popular platform in digital technologies adopted by supply chains, while the associated competitive advantages clearly decrease with its maturity (Davis et al, 2020). Valafar et al, (2023) investigated the identification of antecedents of blockchain-based digital marketing development from the perspective of marketing professionals in the aviation industry. The results of this study provide useful insights to managers and decision makers in the aviation industry so that they can strengthen and develop digital marketing in airlines by recognizing these factors. Awan et al, (2022) investigated blockchain-based secure routing and trust management in wireless sensor networks and showed that the efficiency of the proposed model in terms of packet delivery ratio was high in simulation results. Research Methodology The research method is applicable in terms of its purpose, and its method is qualitative and meta-synthesis. By using a systematic review and meta-synthesis approach, the results and findings of previous researchers were analyzed and the effective factors were identified by performing the 7 steps of the Sandelowski and Barroso method. Research Findings Out of 580 articles, 79 articles were selected based on the CASP method. In this context, in order to measure reliability and quality control, the transcript method was used, the value of which was identified for the identified indicators at the excellent agreement level. Based on the coding performed in the ATLAS TI software, 8 categories and 51 initial codes were identified. The identified categories are: electronic network management, path management, environmental factors, transparency, trust management, technical infrastructure, information standardization and business information; Therefore, by combining these 8 criteria, all of which have specific sources and recurrences, it is possible to optimize transportation routing-location by combining blockchain and omnichannel distribution. The results show that today's companies communicate and interact with each other in a dynamic market that is undergoing fundamental change and transformation, which is created by the increasing speed at which digitalization and technological advancements are progressing. Conclusion The present study aimed to investigate the factors affecting blockchain technology in transportation routing-location of a combined omnichannel distribution system. The results of this study are consistent with the results of Valafar et al, (2023), Awan et al, (2022), GAO et al, (2022), Bhatia et al, (2020), Naclerio (2020), Bai & Sarkis (2019), Arias et al, (2018), Christopher (2016), Miller & Liberatore (2015), and De Giovanni (2019). Naclerio (2020) also showed that today's companies communicate and interact with each other in a dynamic market that is undergoing fundamental change and transformation, which is created by the increasing speed at which digitalization and technological advances are advancing; Therefore, by combining these 8 criteria, all of which have specific sources and repetitions, it is possible to optimize transportation routing-location by combining blockchain and omnichannel distribution. According to the research results, the following suggestions were made: It is suggested that transportation companies increase their readiness to adopt blockchain and omnichannel. This readiness will be possible through the development of partnerships, identification of players and increased interaction with them, monitoring technology and events in the global community for companies and similar fields, flexibility and adaptability in terms of law, regulation and structural adjustment, as well as increasing operational efficiency and identifying and cultivating talented and relevant talents.

Abstract Abstract The aim of this research is to model the factors affecting the profit response coefficient of companies by combining behavioral finance components using the structural equation method. This research is applicable in terms of its purpose, descriptive-correlational in terms of collecting data, and with a survey method. Using data from 153 companies listed on the Tehran Stock Exchange during the period 2013 to 2022 and through the structural equation modeling method, the factors affecting the profit response coefficient were identified and ranked. The results of the research showed that the financial condition and performance factor with a path coefficient of -0.19, the capital market condition and performance factor with a path coefficient of 0.167, and the investment environment factor with a path coefficient of 0.12 have a significant effect on the profit response coefficient at the 0.05 error level. Accordingly, the structures of earnings per share, financial leverage, information asymmetry, market index return, inflation rate, free float shares, stock turnover rate and stock trading frequency were identified as structures affecting the profit response coefficient. Among the aforementioned structures, the absolute value of the coefficients of the structures showed that the inflation rate has the highest, and earnings per share has the lowest impact on the profit response coefficient. Introduction In investment activity, investors need information to make decisions. The required information can be seen in the company's published financial reports. Financial reports are an excellent tool for obtaining information about the company's financial status and performance. One of the financial statement information used in decision-making is the company's profit. Profit is a comprehensive element for evaluating the overall performance of the business unit (Azizi et al, 2016). Agency theory (Jensen & Meckling, 1976) states a relationship between the owner (the principal) and the delegation of authority and decision-making to management (the agent) to optimize profits. There are opportunities for disagreement between the two sides of this relationship, which leads to information asymmetry. Information asymmetry occurs when a management (agent) has more information about the company's situation and prospects than the owner (principal) (Baroroh et al, 2022). Therefore, information asymmetry occurs when two parties to a contract or transaction have access to different information. Signaling theory is generally useful for explaining the behavior of individuals when two parties have different access to information. According to signaling theory, information asymmetry can be reduced when one party (the sender) chooses what information to send and how to send it (signal), and the other party (the receiver) must choose how to interpret the signal (information) (Nurfadilah et al, 2023). One tool that can be used to measure investor reaction to accounting earnings information is the earnings response coefficient. The earnings response coefficient is an estimate of the changes in a company's stock price as a result of the company's earnings announcement to the market. The earnings response coefficient is another measure of abnormal returns observed in response to unexpected elements of earnings reported by the company. In other words, the earnings response coefficient measures the sensitivity of stock markets to earnings reports through the regression slope coefficient between abnormal returns and unexpected earnings (ViDiat Moko & Indarti, 2018). The importance of research on the earnings response coefficient primarily stems from the need to increase the trust of company shareholders in the disclosure of accounting information, which allows them to make informed decisions about investing in stocks. Therefore, the main goal of this research is to model the factors affecting the earnings response coefficient of companies by combining behavioral finance components in the Iranian stock market. Considering the above, the researcher tries to address the main question of how to model the factors affecting the earnings response coefficient of companies by combining behavioral finance components using the structural equation model. Theoretical Framework Corporate Earnings Response Coefficient One of the tools that evaluate the quality of earnings is the earnings response coefficient. The earnings response coefficient is significantly related to earnings or the responsiveness of the information interpreted or contained in earnings. The earnings response coefficient is another measure of abnormal returns observed in response to unexpected elements of earnings announced by a company that publishes its earnings report. In other words, the earnings response coefficient measures the sensitivity of stock markets to earnings reports through a regression slope coefficient between abnormal returns and unexpected earnings (Nurfadilah et al, 2023). Behavioral Finance Components Investor behavior to buy stocks is influenced by the availability of information that can be used in stock valuation. However, there is still doubt whether the availability of this information, namely earnings information, has been well received by investors. Earnings quality can be shown as the ability of earnings information to respond to the market. In other words, reported earnings have the power to respond. Strong market reaction to earnings information is reflected in a high earnings response coefficient, which indicates that the earnings are reported with quality (Paramita, 2020). Adib Fard & Khan Mohammadi (2024) investigated the effect of management ability on earnings response coefficient considering the role of information asymmetry. The research hypotheses were tested based on a statistical sample of 164 companies over a 10-year period from 2012 to 2021 using multivariate regression models with mixed data. The results indicate a positive effect of management ability on earnings response coefficient; However, the results showed that increasing the difference between the bid and ask price as a measure of information asymmetry leads to the adjustment of this relationship, in a way that weakens the effect of management ability on the real profit response coefficient. Ramineh (2024) examined the effect of conditional conservatism and comparability of financial statements on the profit response coefficient. The statistical population of the study is companies listed on the Tehran Stock Exchange and the sample under study includes 152 companies listed during the years 2018 to 2022. The results obtained from data analysis show that the comparability of financial statements has a positive and significant effect on the profit response coefficient, and conditional conservatism has a positive and significant effect on the profit response coefficient. Research Methodology This research is applicable in terms of purpose, descriptive-correlational in terms of data collection, and with survey method. Using data from 153 companies listed on the Tehran Stock Exchange during the period 2013 to 2022, and through the structural equation modeling method, the factors affecting the earnings response coefficient were identified and ranked. Research findings SPSS software and structural equations were used to analyze the data. The results of the research showed that the financial condition and performance factor with a path coefficient of -0.19, the capital market condition and performance factor with a path coefficient of 0.167, and the investment environment factor with a path coefficient of 0.12 have a significant effect on the earnings response coefficient at the 0.05 error level. Accordingly, the structures of earnings per share, financial leverage, information asymmetry, market index return, inflation rate, free float shares, stock turnover rate, and stock trading frequency were identified as structures affecting the earnings response coefficient. Among the aforementioned structures, the absolute value of the coefficients of the structures showed that the inflation rate has the highest and earnings per share has the lowest effect on the earnings response coefficient. Conclusion The present study aimed to model the factors affecting the profit response coefficient of companies by combining behavioral finance components using the structural equation model. The results of this study are consistent with the results of Adib Fard & Khan Mohammadi (2024), Ramineh (2024), Ahmadi Olyaee (2023), Zareian Kalkhouran & Zareian Kalkhouran (2023), Hajannejad et al, (2022), Kordestani & Abdoli (2022), Bahaghighat & Rezaei (2018), Sandy & Mulya (2024), Kim et al, (2023), Elviani et al, (2022), Niswah et al, (2022), Sun et al, (2021), Awawdeh et al, (2020), and Wijaya et al, (2022). Sandy & Mulya (2024) showed that high earnings quality attracts high investor sentiment in stock trading; good news is quickly processed in the price and the price increases in a short period, while bad news can also lead to price corrections and investor sentiment. Also, a positive relationship was observed between return on equity and earnings reaction coefficient, which strengthens investor sentiment in this relationship. According to the research results, the following suggestions are made: It is suggested that actual and potential investors pay attention to earnings per share and financial leverage as indicators of company performance results at the time of earnings announcement, in order to predict the market reaction to unexpected earnings, as well as the percentage of free float shares and the stock turnover rate and the frequency of stock trading as indicators of the atmosphere prevailing in stock trading in the market, as factors affecting the earnings reaction coefficient.

Abstract Abstract Tourism is one of the most important economic and cultural sectors for any progressive society. Since tourism has become an economic force, the information and communication technologies related to it have developed and are currently becoming an important part of this industry. Smart tourism is a new tourism concept in which information and communication technologies are used to fully meet the needs of tourists and thus create essential value for them. The aim of the present study is to design a smart tourism model with a meta-composition approach. The present study, using the meta-composition method, evaluated 128 articles and sources in the field of smart tourism. During the stages, 34 sources and articles were consistent with the accepted criteria. As a result of combining the findings, 8 subcategories were extracted, including improving cost management in tourism, providing smart tourism services, smart cloud services, an online service system for tourists, quality of services and facilities, Internet of Things, recognizing customer needs in a smart way, and dynamic pricing. Finally, for the development of smart tourism in Iran, it is suggested to adopt a comprehensive perspective considering both micro and macro levels. At the macro level, more attention should be paid to raising the priority of smart tourism development in the long term, national development policies, paying more attention to planning, coordination and monitoring, and improving the infrastructure required for the development of smart tourism. Introduction Information and communication technologies (ICT) have been interested in the tourism sector since the emergence of computer reservation systems in the airline industry in the 1970s and the introduction of global distribution systems in the late 1980s. All traditional business functions (commerce, marketing, finance and accounting, human resource management, research and development, etc.) and tourism market players (airlines, hospitality, tour operators, travel agencies, etc.) have benefited from the new opportunities created by the introduction of information and communication technology tools in the tourism sector. A new set of information-based activities and tools have appeared on the market for choosing accommodation, transport, sightseeing tours, etc., which are definitely changing the rules of the game. Today, most tourism information is accessible via the Internet, and websites have evolved from pages presenting static information to complex environments in which tourists are directly involved in creating their own experience. Smart technologies have allowed travelers to become active designers, marketers, advertisers, promoters and distributors of the tourism experience through user-generated content, customer review platforms, social media, blogs, etc. (Buhalis, 2019). Clearly, the process of change does not stop moving and every day we witness more and more innovations and the emergence of technology in different aspects of human life. Therefore, it is necessary to examine different aspects of the subject and, by emphasizing its advantages and correcting its disadvantages, benefit from this trend and not be left behind. Smart tourism is the area of ​​study of this research, which is a very powerful area both in the tourism, and technological and smartization dimensions; and the need to explore it is clear (Perovenzano & Baggio, 2020). Research Methodology In this study, the meta-synthesis method has been used to present the smart tourism model. Meta-synthesis is a qualitative study and is a method in which qualitative research is combined and their similarities and differences are compared, and finally a new interpretation of their collection emerges. Noblett and Heer introduce three main phases of selecting studies, combining translations, and presenting the synthesis for metasynthesis, and Rousseau and Sandusky introduce a seven-step method. In this study, the seven-step method with Rousseau and Sandusky has been used. The steps followed in this study are: Step One: Formulating the research question: In the present study, the basic question "What is the smart tourism model like?" has been examined. Second stage: Systematic review: The literature of the present study community includes all scientific research documents published between 2015 and 2024 in the field of smart tourism. Also, keywords related to the topic of tourism, smart tourism, smart tourism destination, smart city, smart tourism software, smart tourism models, smart tourism technology, etc. have been reviewed and searched in databases and search engines such as IranDoc, Normags, Mag Iran, Civilica, Science Direct, Google Scholars, Google Emerald, and Eric. Third stage: Searching and selecting appropriate articles: In examining the subject under study, the scientific scope and scientific map of this field were first studied based on a systematic method. In order to utilize reliable domestic and foreign sources, more than 128 articles were reviewed based on subject and title by searching in information sources such as Scopus, Elsevier, Google Scholar, etc., of which 46 documents were excluded by examining and separating documents based on the title focused on the subject because their titles and subjects were not in the field related to the subject of the present study. The remaining 82 scientific documents were reviewed by their abstract in order to isolate studies that could provide the necessary analytical content by more detailed examination. While reviewing the abstracts of the studies, another 19 articles were also excluded from the review. Finally, by quickly studying the content and key themes of the articles, another 29 articles were rejected. At the end, 34 articles remained in the analysis and the results of their review formed the findings of the present study. Fourth stage: Extraction of information from studies: At this stage, a detailed study of the selected studies begins; therefore, in order to answer the research question in order to develop a smart tourism model, the information extraction process was carried out and due to the qualitative nature of the data (text), open coding was used. Step 5: Analysis and synthesis of qualitative findings: Sub-categories and central categories were used to analyze the data. Data coding begins with repeated reading of the text within lines and paragraphs, and finding a general understanding. Then, the texts are read word by word to extract the codes. Coding is done by writing the codes. Once the codes are identified and specified, the researcher forms a classification and places similar and related codes in a category that best describes it, and concepts are formed. In this step, after analyzing the findings and central coding, 8 factors related to smart tourism in terms of customer attraction were extracted, which are: improving cost management in tourism, providing smart tourism services, smart cloud services, internet service system for tourists, quality of services and facilities, Internet of Things, recognizing customer needs in a smart way, and dynamic pricing. Step 6: Quality Control: In order to determine the reliability of the research data, the research peer review strategy is used. Step 7: Presentation of Findings In this study, the smart tourism model was extracted from the text of the selected studies in order to attract tourists and was considered as concepts. Their classification into similar groups also created categories that were finally combined into a comprehensive description of the research topic and formed the competency dimensions. In this way, the conceptual model of smart tourism was obtained, which is presented in Figure 1. Discussion and Conclusion In this study, we seek to identify various dimensions and factors that can be effective in the field of tourism and related decision-making. Based on the findings, 8 factors related to smart tourism in terms of customer attraction were extracted, which include improving cost management in tourism, providing smart tourism services, smart cloud services, an online service system for tourists, quality of services and facilities, the Internet of Things, identifying customer needs in an intelligent way, and dynamic pricing. These factors can improve smart tourism and attract customers by using modern technologies. For example, by providing smart information services, traditional tourism services that only provide non-customized and impersonal information to tourists can be changed in general and much of the information can be personalized so that it specifically meets the needs of tourists. Also, the cloud service factor provides web browser-based access to a variety of technological tools including applications, software, and data. Smart destinations provide support for information management, analysis, and complexity in terms of automation and control, and facilitate tourist affairs. By using Internet services such as the Internet of Things, companies can provide better services to their customers and increase their revenue by creating a desirable travel experience, as well as increasing customer loyalty by improving customer satisfaction. Gajddusik (2018) and Savik and Pavlovic (2018) also reached results in line with the results of this research in their studies and emphasized the necessity of the Internet of Things and smart technologies in order to improve smart tourism.

Abstract Abstract The aim of this study is to present a model of the influence of psychological ownership and risk with the mediating role of organizational justice, organizational commitment and job satisfaction. This research is applicable in terms of its purpose, descriptive-analytical in terms of data collection, and is a survey-based, correlational research. The statistical population of the study includes 400 accountants, managers and auditors selected through a random sampling method. A researcher-made questionnaire was used to collect research data. SPSS software was used to analyze the data; LISREL software was used to model the structural equations of the research; and Stata software, bootstrap, and Sobel methods were used in the part of the mediator role test. The results showed that there is no significant relationship between psychological ownership and risk. There is no significant relationship between organizational commitment and risk. There is a positive and significant relationship between organizational justice and risk. There is no significant relationship between job satisfaction and risk. There is a positive and significant relationship between psychological ownership and risk with the mediating role of organizational justice; there is no significant relationship between psychological ownership and risk with the mediating role of organizational commitment. There is a positive and significant relationship between psychological ownership and risk with the mediating role of job satisfaction. Introduction Recent psychological theories show that having authority in the workplace can play an important role in relationships between individuals in the organization. With increasing authority, employees' expectations from the organization increase. Increased wages and legal benefits, increased access to information, decision-making, and increased responsibilities are among these expectations (Soltanzadeh et al, 2016). Some researchers claim that employees' financial ownership of part of the organization as a shareholder can affect important factors such as employee behavior and motivation, as well as the planning of the organization's owners. Among the topics entered the realm of organizational behavior, management and psychology is psychological ownership, which has become increasingly important after new theories and research in industrial and organizational psychology and management and has become one of the main topics of management (Farzinfar et al, 2022). Psychological ownership is a state in which an individual attributes his or her sense of ownership to any of various fields such as the organization, job, and work tasks, work tools and equipment, ideas, suggestions, and members of his or her group. In addition to being defined from a traditional and real, formal, and legal perspective; the concept of ownership also has a psychological or mental state. The concept of psychological ownership is initially motivated by the motivation of establishing a connection between employee attitudes and behaviors by modeling the concept of ownership and its effects, claiming that creating a sense of belonging creates constructive organizational, group, and individual effects (Preston & Gelman, 2020). On the other hand, injustice causes damage to human dignity, the outflow of social capital, and a decrease in national determination to act, and threatens the health of society. The perception of organizational justice is a fundamental requirement for the effective functioning of organizations, the personal satisfaction of employees, and plays a very important role in shaping their attitudes and behaviors (Barimani & Abbaszadeh, 2019). Organizational justice is an important determinant of the attitudes, decisions, and behaviors of individuals in the workplace. Organizational justice is a multidimensional social construct that explains how individuals perceive fairness in their workplace (Shahi et al, 2017). In this type of ownership, emotional components play a very prominent role, and perhaps the most important aspect of this ownership is its emotional sense. Considering the above, the researcher tries to address the main question: What is the model of the influence of psychological ownership and risk on the mediating role of organizational justice, organizational commitment, and job satisfaction? Theoretical Framework Psychological Ownership Psychological ownership is the emotional and cognitive attachment between an individual and property that affects the individual's behavior and self-perception. Therefore, psychological ownership has emotional, cognitive, and behavioral dimensions that manifest at the individual or group level. Thus, the semantic core of psychological ownership is the feeling of ownership about an object (Farzinfar et al, 2022). Risk Risk is considered an integral part of all business activities, and its effective management helps organizations in preventing financial problems and carrying out capital budgeting, and also improves the decision-making process (Mahmoudi & Pourshahabi, 2023). Organizational Justice Accordingly, organizational justice is defined as the perception of employees about the fairness of the workplace. In other words, the perception of fairness in the workplace by employees is called organizational justice, which has a direct impact on their attitude and performance (Parven & Awan, 2018). Organizational Commitment Organizational commitment is a condition in which employees show a strong interest in the values ​​and goals of the organization. In addition, organizational commitment means more than formal membership of employees because it includes liking the organization and the willingness to perform a high level of voluntary, collaborative, and supportive efforts for the benefit of the organization in order to achieve its goals (Nahak & Ellitan, 2022). Job Satisfaction Job satisfaction is the internal state of employees regarding the degree of favorable or unfavorable feelings about the effective or cognitive evaluation of the job experience. In other words, the extent to which employees like their job is called satisfaction, and the extent to which they hate their job is called dissatisfaction. Job satisfaction indicates the extent to which people are satisfied with and love their job. Some people enjoy their job and consider it the main focus of their lives, and some hate their job and do it only because they have to (Farhani, 2023). Darvishi & Ashrafi (2024) studied the effect of talent management on organizational commitment with the mediating role of organizational justice among employees of Farhangian University of West Azerbaijan Province. Analysis of the collected data showed that talent management is effective by 83% on organizational justice and by 42% on organizational commitment of employees. Organizational justice also affects organizational commitment by 48%. Also, talent management has a mediating role. Organizational justice has a mediating role on employee organizational commitment by 4.21 using the Sobel test. Therefore, according to the statistical results, all research hypotheses were confirmed and the overall conclusion of the research was that organizational justice has a mediating role between the relationship of talent management and employee organizational commitment. Brundin et al, (2023) studied leaving the family business: the dynamics of psychological ownership. They concluded that, contrary to the prevailing and common belief that psychological ownership is static, psych it will have different meanings for different people at different times and has a dynamic nature. Research Methodology This research is applicable in terms of its purpose, descriptive-analytical in terms of data collection, and is a survey-based, correlational research. The statistical population of the study includes 400 accountants, managers and auditors selected through a random sampling method. A researcher-made questionnaire was used to collect research data. Research findings SPSS software was used to analyze the data; LISREL software was used to model the structural equations of the research; and Stata software, bootstrap, and Sobel methods were used in the part of the mediator role test. The results showed that there is no significant relationship between psychological ownership and risk. There is no significant relationship between organizational commitment and risk. There is a positive and significant relationship between organizational justice and risk. There is no significant relationship between job satisfaction and risk. There is a positive and significant relationship between psychological ownership and risk with the mediating role of organizational justice; there is no significant relationship between psychological ownership and risk with the mediating role of organizational commitment. There is a positive and significant relationship between psychological ownership and risk with the mediating role of job satisfaction. Conclusion The present study was conducted with the aim of presenting a model of the influence of psychological ownership and risk with the mediating role of organizational justice, organizational commitment and job satisfaction. The results of this study are consistent with the results of Darvishi & Ashrafi (2024), Brundin et al, (2023), Aslani (2023), Enver et al, (2022), Alikarami et al, (2022), Jakada et al, (2021), Hasiri et al, (2020), Nooraee (2019), and Trop et al, (2018). Aslani (2023) showed that psychological ownership had a positive and significant effect on employee retention with the mediating role of commitment. The following suggestions are for future research: Psychological ownership of managers may cause the selection of methods from accepted accounting standards that create more appropriate profits and insufficient disclosure of financial information. As a result, it is suggested that the relationship between psychological ownership of managers and profit distortion be investigated. It is suggested to examine the effect of ownership concentration, number of shareholders and owners on psychological ownership, and financing methods (equity or debt based).

Abstract Abstract The aim of this study is to investigate the influential and influenced factors of marketing tourism industry customers in Iran with the Fuzzy Dematel Technique Approach. The research method is applicable in terms of its purpose, qualitative in terms of implementation method, cross-sectional in terms of data collection time, and descriptive-survey in terms of data collection method or nature and research method. The statistical population of the study is 10 experts including researchers, academic specialists and those familiar with marketing in the tourism industry, selected to fit the validity of the model as well. The sample size was carried out with a non-random, targeted and available (judgmental) sampling method. A semi-structured interview was used to collect information. The Fuzzy Dematel Technique was used for influencing and prioritizing. The findings showed that 3 dimensions, 8 components and 41 indicators have been identified. The extracted dimensions included the service quality dimension including the components of satisfaction with tourism services, infrastructure facilities, and tourism costs; the marketing policy dimension including the components of macro-policy, planning, and management; and the tourism experiences dimension including the components of tourist feedback, tourism culture, and advertising and marketing. Extended Abstract                                           Introduction Today, perceived quality is considered an important and effective factor in the success and failure of service organizations and is one of the main concerns of tourism organization managers. Marketing researchers have always investigated the results and benefits of perceived quality dimensions. Providing the best possible quality to customers is undoubtedly an important issue for service companies in today's competitive market. Companies able to provide valuable products and services to their customers will have a significant competitive advantage (Najafizadeh & Heydari, 2016). Research by the World Tourism Organization and other studies show that marketing is essential for the development of this industry in any country or region; but in order to attract tourists to a region, the tourism capabilities of that region must be introduced to people (Eigharloo & Behzad, 2016). According to Saei, among the factors that can develop and improve the country's tourism industry are effective marketing tools and parameters (Saei et al., 2011). Aminbeidokhti et al. (2011) also introduce the goal of tourism marketing as identifying and predicting the needs of tourists and providing facilities and creating motivation for them to visit, which will ensure tourist satisfaction and achieve organizational goals. Tabavar states that the positive effect of the two components of sales promotion and direct marketing requires more attention to them in the tourism industry (Tabavar, 2018). Kamau et al. (2015) analyzed the choice of tourist destinations by examining the marketing mix and concluded that the components of price, products and services, location, people, physical evidence, and advertising have a significant impact on determining and choosing the place of residence of local tourists. Nassimi et al. found that there is a positive and significant relationship between the dimensions of the tourism marketing mix and attitudinal loyalty, as well as between the dimensions of the tourism marketing mix and behavioral loyalty (Nassimi et al., 2019).Therefore, the main question of this research is: what are the most influential and influenced factors in marketing customers of the tourism industry in Iran using the DEMATEL technique? Theoretical framework Tourism Tourism is defined as a set of activities in which people travel from their place of residence to other places for recreation, relaxation, and the like. Regarding the difference between the two words tourism and exploration, it can be said that both do not have the same meaning (Pashaei et al., 2019). Marketing Marketing in the tourism industry is the anticipation of the changing needs and demands of tourists, in which customer satisfaction should be considered as the most important principle for marketers. Attention to tourism marketing began after World War II (Casillo et al., 2019). Marketing and related research are very important in the development of tourism. In implementing this, it is necessary that tourist statistics are accurately examined and its economic and financial effects are analyzed, and according to the results obtained, the necessary plans and programs are established for the development and evolution of tourism (Khalafi, 2017). Ahmadi et al., (2022) investigated the identification of dimensions and components of marketing for customers in the Iranian tourism industry. According to the analysis carried out using the content analysis method to determine the dimensions and components of marketing for customers in the Iranian tourism industry, 3 dimensions, 8 components, and 41 indicators were identified and confirmed. Marketing dimensions include the service quality dimension, the marketing policy dimension, and the tourism experiences dimension. Also, the components including satisfaction with tourism services, infrastructure facilities, tourism costs, macro policies, planning and management, tourist feedback, tourism culture, advertising, and marketing were identified. The results showed that all the identified indicators related to the dimensions and components of marketing for customers in the Iranian tourism industry are effective. Manavi (2022) conducted a study entitled “Investigating the Effect of Service Quality and Perceived Value on Electronic Recommendation Advertising through the Mediating Role of Customer Satisfaction in Hotels in Gilan Province”. The results showed that service quality and perceived value have a positive and significant effect on electronic recommendation advertising, and tourist satisfaction positively mediates this relationship. Research Methodology The research method is applicable in terms of its purpose, qualitative in terms of implementation, cross-sectional in terms of data collection time, and descriptive-survey in terms of data collection method or nature and research method. The statistical population of the study is 10 experts, including researchers, academic specialists and those familiar with marketing in the tourism industry, selected to fit the validity of the model as well. The sample size was determined by non-random, purposeful and accessible (judgmental) sampling method. A semi-structured interview was used to collect information. Research Findings The fuzzy DEMATEL technique was used for impact and prioritization. The findings showed that 3 dimensions, 8 components and 41 indicators were identified. The extracted dimensions consisted of the service quality dimension including the components of satisfaction with tourism services, infrastructure facilities, and tourism costs; the marketing policy dimension including the components of macro-policy making, planning, and management; and the tourism experiences dimension including the components of tourist feedback, tourism culture, and advertising and marketing. Conclusion The present study aimed to investigate the effective and affected factors of tourism industry customer marketing in Iran using the fuzzy DEMATEL technique approach. This research is in line with the research of Ahmadi et al., (2022), Manavi (2022), Han & Nhung (2022), Moon & An (2022), Sotiriadis (2021), Hall & Wood (2021), Hysa et al., (2021), Sheresheva eta al., (2021), Daries et al., (2021), Hesari et al., (2021), Balal (2021), and Fereydouni (2020). Sotiriadis (2021) showed that a comprehensive and multi-agency view of destination marketing or management organizations should involve the efforts of many partner organizations and individuals (stakeholders) to achieve the greatest success. He defines destination marketing as “a continuous and sequential process through which destination management researches, implements, controls and evaluates programs aimed at meeting the needs and demands of tourists, as well as the vision, goals and objectives of the destination and destination management planning. Based on the findings of the present study, the following are proposed from the perspective of service quality and its components: 1- The expectations and demands of tourists should be understood and the method of providing services should be in accordance with their expectations. 2- Services provided to customers should be prioritized in terms of importance to the customer, and the most important tourism services should be provided to customers in the best possible way.

Abstract Abstract
The present study was conducted with the aim of designing a virtual banking business model in Iran with a scenario approach using a mixed method. The research data was collected in the qualitative part by interviews with 30 people, and in the quantitative part by a questionnaire from 100 specialist and experts in the banking industry. In order to achieve the research goal, meta-analysis, Delphi, cross-effects analysis, scenario building and scenario analysis, and group hierarchical analysis methods were used. The result of meta-analysis and screening has selected 66 macro trends, and then the result of cross-effects has selected macro trends driving the future of virtual banking. Finally, the components of the virtual banking business model are presented based on compatible scenarios by considering the average of the computational weights in 4 scenarios as follows: Among the proposed values ​​of the proposed business model for virtual banking, respectively "electronic banking" and "international trade facilitation"; among the key resources, respectively, "banking systems" and "human capital"; among the cost structure criteria, respectively, "banking systems and web services development costs" and "human resources investment costs"; among the revenue stream criteria, respectively, "brand/reputation" and "income from providing various financial services"; among the communication channel criteria, respectively, "banking web services" and "customer club"; and among the customer area criteria of the proposed business model for virtual banking, respectively, "retail real customers" and "small legal customers" rank first and second.
Introduction
Considering the increasing advances in technology and the move towards the fourth digital age, the speed of change in organizations' business models has accelerated. These developments in the financial and economic fields have also been very significant, and have affected the banking industry. The entry of new players into the banking industry has greatly increased competition in the design and provision of financial and banking services and products. On the other hand, given the rapid growth of new technologies, it cannot be expected that a bank can move at the technological frontier and meet all customer needs. Also, with changing technology and customer expectations, new opportunities have been presented to banks, but limitations such as banks' business models and non-agile structures and processes cannot meet customer expectations and partnerships with creative newcomers, and it is practically impossible to use them. Potential market opportunities; therefore, fundamental changes in the business model of banks are inevitable for the convergence of banks' businesses with new competitors (Esfidani et al., 2021). Accordingly, the virtual banking strategy has been proposed as a key strategy to meet this necessity of banks. However, applicable research in the field of virtual banking in Iran has been neglected to develop the business model of banks. Due to the lack of studies and the lack of reliable and documented scientific support, banks use new approaches with great caution. Therefore, by identifying the strategic factors affecting the future of virtual banking and analyzing their mutual effects, the present study has attempted to identify the most important scenarios for the virtual industry in Iran in the horizon of 2036.
Theoretical Framework
Commercialization
Anysiadou (2023) conducted a study with the aim of examining the actual attitude and behavior of Greek consumers towards virtual bank cards and showing whether experimental economics can encourage these banking products or not. In this study, the theoretical principles of econometric analysis were carried out through multilevel models and bivariate statistical tests. The results of this study show that demographic characteristics such as age, along with the level of consumer risk perception, play an important role in the adoption of virtual banking cards; such that the youngest consumers are positive about using virtual banking cards, while older people are pessimistic about them.
Babaki Rad (2021) used Schwartz's scenario-based method in a study to identify digital banking service scenarios. In this study, thematic analysis methods, the analytical matrix of the network of effects, uncertainty, and narrative were used; and the scenario method was used as a workflow connection loop. By scanning the macro and micro environments at three levels of “social behavior”, “business environment” and “organizational environment”; 50 variables (driving forces and key factors) have been identified as inputs to the network of effects and uncertainty. Based on this, four scenarios including technological domination, technological obsession, tragedy of technologists and technological ostracism have been proposed by the researcher. In the following, the researcher describes the characteristics of the banking system based on these scenarios.
Coskun-Setirek & Tanrikulu (2021) in the research create a process model for rebuilding a business model based on digital innovations. For this purpose, in this study, models and cases in the Business Model Innovation (BMI) literature were reviewed and empirical data were collected using semi-structured interviews to complete and validate the model. Then, by analyzing the collected data, a method for reconstructing the business model based on digital innovations has been developed.
Research Methodology
The present research is a mixed type and based on quantitative and qualitative methods. In this research, first, the indicators affecting virtual banking were identified with a meta-analysis approach, and then screening was carried out using expert opinions and Delphi analysis. This research was conducted in Iran as a survey using interview and questionnaire tools. Since the data collection tools are interviews and questionnaires, it is necessary to check its validity before distribution. For this purpose, the CVI reliability index was examined and confirmed during each stage. Then, the Cronbach's alpha method was used to estimate the reliability of the questionnaire, and its reliability was confirmed. In this research, cross-sectional analysis was used to identify the main macro trends of virtual banking. After identifying the key trends, scenarios were allocated for each, and these scenarios were analyzed in the Scenario Wizard software. In this research, the Group Analytic Hierarchy Process (GAHP) method was used to identify and determine the virtual banking business model.
Research Findings
Based on the results, the agreement coefficient and Cronbach's alpha coefficient for all research variables are greater than 0.7. Therefore, there is a high agreement between experts on the relevance of the identified variables. Also, according to the calculated Cronbach's alpha coefficient, the questionnaire has the necessary reliability. The result of the meta-analysis led to the identification of 106 criteria as macro trends affecting banking in the political and legal, technological, economic, socio-cultural, institutional, environmental and banking dimensions, which after screening the number of criteria was reduced to 66 criteria. Then, according to the number of variables; based on the average scores assigned to each macro trend by the experts, 30 important macro trends (with a higher average score) were determined. Then, based on the analysis of cross-effects, out of all 30 macro trends, 7 driving macro trends were identified in the MICMAC software; the evolution of which can affect the prediction of the future of virtual banking. These drivers include “use of macro data, artificial intelligence, the Internet of Things, advanced analytics”, “transformation in payment methods”, “increasing trust in e-commerce and payment systems” and “widespread use of remote presence such as using mobile phones”, “Demographic and generational changes”, “improving the customer’s digital experience and providing personalized and tailored services” and “growth in investment in security and reducing cyber risks” are considered to be the main and key drivers of Iran’s virtual banking in the 2027 horizon.
After identifying the driving and key variables affecting the future of virtual banking, it is necessary to scenario-draw the status of each of these variables in the 2027 horizon. For this purpose, three states have been considered for each macro-trend: 1- Low change and transformation, 2- Medium change and transformation, and 3- Severe change and transformation. Experts are then asked to predict the impact of each macrotrend on other macrotrends using numbers from negative 3 to positive 3 on the horizon of 2027, considering each of these three situations.
In the first scenario of the future of virtual banking, "macro data, artificial intelligence, Internet of Things, advanced analytics, etc." at a broad level, as well as the extent of "transformation in payment methods", "improvement in trust in e-commerce and payment systems", "use of remote banking services", "improvement of customer digital experience" and "provision of personalized and tailored services" and "growth of investment in security and reduction of cyber risks" in the future of virtual banking will be moderate, and “demographic and generational shifts” will be limited.
In the second scenario of the future of virtual banking, “macro data, artificial intelligence, Internet of Things, advanced analytics, etc.,” at the medium level, as well as the extent of “evolution in payment methods,” “improvement in trust in e-commerce and payment systems,” “use of remote banking services,” “improvement of the customer digital experience and provision of personalized and tailored services,” “growth in investment in security and reduction of cyber risks,” and “changes in "Demographic and generational" will be in the middle of the future of virtual banking.
In the third scenario of the future of virtual banking, “macro data, artificial intelligence, Internet of Things, advanced analytics, etc.,” at a broad level, as well as the extent of “transformation in payment methods,” “improvement in trust in e-commerce and payment systems,” “use of remote banking services,” “improvement of the customer digital experience and provision of personalized and tailored services,” “growth in investment in security and reduction of cyber risks,” and “Demographic and generational changes” will moderate the future of virtual banking.
In the fourth scenario of the future of virtual banking, "use of macro data, artificial intelligence, Internet of Things, advanced analytics, etc.," "changes in payment methods," "improvement in trust in e-commerce and payment systems," "use of remote banking services," "improvement of the customer's digital experience and provision of personalized and tailored services," and "growth in investment in security and reduction of cyber risks" on a large scale, and "demographic and Generic changes" will be limited.
The results of the GAHP analysis showed that among the value proposition criteria, the “electronic banking” criterion in three scenarios (1, 2, and 3) has assigned the highest weight to the virtual banking business model in the horizon of 2027. Also, considering the value proposition criteria in scenario 4, the highest weight has been assigned to the risk management criterion. Also, considering the average of the calculated weights in the 4 scenarios, it can be argued that among the proposed values ​​of the proposed business model for virtual banking; “electronic banking” is ranked first and has the highest weight, followed by “international trade facilitation”, “risk management”, “customized banking and financial services” and “saving time and cost” in the second to fifth ranks.
The results of the GAHP analysis showed that among the key resource criteria, “banking systems” has assigned the highest weight to the virtual banking business model in all scenarios in the horizon of 2027. Also; Considering the average of the calculated weights in the 4 scenarios, it can be argued that among the key resources of the proposed business model for virtual banking; “banking systems” is ranked first and has the highest weight, followed by “human capital”, “social acceptance and legitimacy”, “customer-centric organizational culture” and “bank capital and credit lines” in the second to fifth ranks.
The results of the GAHP analysis showed that among the cost structure criteria, "the cost of developing banking systems and web services" has assigned the highest weight to the virtual banking business model in all scenarios in the 2027 horizon. Also, considering the average of the calculated weights in the 4 scenarios, it can be argued that among the cost structure criteria of the proposed business model for virtual banking, the “cost of developing banking systems and web services” is in the first place and has been assigned the highest weight, followed by the “cost of investing in human resources”, “cost of purchasing products designed by developers”, “cost of equipment and office supplies” and “cost of purchasing or "renting of property and chattels" are ranked second to fifth.
The results of the GAHP analysis showed that, considering the average of the calculated weights in the 4 scenarios, it can be argued that among the revenue stream criteria of the proposed business model for virtual banking; "brand/reputation" is in the first place of importance and has been assigned the most weight, followed by "income from providing financial services", "income from foreign exchange activities", "income from providing facilities" and "attracting cheap resources" in the second to fifth places, “Income from partnerships” and investments and “Commissions received from various fee-based services” are ranked sixth and seventh.
The results of the GAHP analysis showed that among the communication channel criteria; “Web banking services” has assigned the highest weight to the virtual banking business model in all scenarios in the horizon of 2027. Also, considering the average calculated weights in the 4 scenarios, it can be argued that among the communication channel criteria of the proposed business model for virtual banking; “banking services” is ranked first and has the highest weight, followed by “customer portal”, “customer relationship managers” and “corporate banking departments” in the second to fourth ranks.
The results of the GAHP analysis showed that among the customer domain criteria; “real retail customers” has assigned the highest weight to the virtual banking business model in all scenarios in the 2027 horizon. Also, considering the average of the calculated weights in the 4 scenarios, it can be argued that among the customer domain criteria of the proposed business model for virtual banking; “small real customers” are ranked first and assigned the highest weight, followed by “small legal customers”, “large real customers with high average accounts” and “large legal customers”.
Conclusions
Given that the results showed that in the virtual banking business model in the horizon of 2027; electronic banking, facilitating international trade and improving risk management play a key and pivotal role in the field of value propositions, it is suggested that banks improve physical infrastructure. International trade and risk management be paid attention in order to keep pace with future developments pay attention to human capital in the fields of electronics. Given that the results showed that in the virtual banking business model in the horizon of 2027; greater use of banking systems and improving human capital will be key banking resources, it is suggested that banks quickly update their banking systems in accordance with electronics, and increase the advancements and skills of their employees by providing practical training in the field of electronics and virtual banking. According to the results, the virtual banking business model in the horizon of 2027 tends to promote brand and reputation in the field of revenue flow. It is suggested that banks design and implement accurate, practical and diverse programs to improve their brand image. Based on the results, the virtual banking business model in the 2027 horizon is mainly focused on real and retail customers, so it is suggested that banks upgrade their systems and services based on the needs of real retail customers. It is suggested that future studies examine the factors affecting each of the dimensions and criteria identified in virtual banking in order to provide more precise solutions for the development of the Iranian banking industry in the 2027 horizon.

Abstract Abstract The aim of this study is to study the antecedents and consequences of brand revival with a meta-synthesis approach. For this purpose, the seven-step method of Sandievsky and Barroso was used to extract data from scientific and research articles over a 23-year period (1990-2023). After initial studies, 32 articles were selected for a more detailed study. Using the conceptual model and inference from the results, the MAXQDA 2020 software was used to analyze the data. The results showed that 44 indicators and 4 dimensions were extracted and presented in two general concept factors. Finally, considering the frequency and intensity of the indicators of each dimension, a comprehensive conceptual model of Iranian brand revival was designed. In examining the factors affecting the revival of lost brands, from the aspect of brand re-creation; indicators such as nostalgic feeling, authenticity, heritage, story, and the attractive past of the brand have had the greatest impact. In terms of brand modernization, indicators such as innovation, excellence, advertising appeal, and adaptability to consumer expectations have been assigned the most frequent. In terms of the consequences of reviving extinct brands, in terms of consumer minds and emotions; brand awareness and image indicators have been the most important, and in terms of consumer behavior; loyalty, market share, and brand value indicators have been the most important. Introduction Brands, like living organisms, have their own life cycle, which consists of various stages such as introduction, growth, maturity, and decline. If the brand cannot adapt to market conditions, it enters the decline stage and is eventually removed from the market. It is important to note that not all brands go through this complete cycle. Some brands may disappear quickly after the introduction stage, while others may remain in the maturity stage for years. Brand revitalization is a process that seeks to restore the lost value and credibility of a brand that is in decline (Jin, 2013). Brand revitalization is a concept that gives a new life to a brand. Brand revitalization injects energy into the brand life cycle because it is different from a total brand change of the company. More than 80% of brands commercialized fail, requiring strategic considerations for revival. (Akbar et al, 2017). Brand revitalization can be necessary for various reasons, such as changing consumer tastes, the entry of new competitors, or public scandals. Even well-known brands are at risk of decline over time (Gilal et al, 2021). In other words, brand revitalization is a strategic process to return a brand to the path of success after a decline or recession. Its ultimate goal is to prevent further decline in brand value and achieve its previous or even stronger position in the market. Brand revitalization can help to renew brand value or improve brand image. The survival of companies in a competitive market depends on their ability to adapt to changes. Brand revitalization can help companies to remain in this market (Toivola, 2016). Ultimate increasing sales and brand awareness and attracting new generations and new target markets (Beckers et al, 2017) are some of the key benefits of brand revitalization. However, brand revitalization can be challenging, especially for brands that are weak or damaged and may take years to revive. Despite these challenges, brand revitalization can be very beneficial. Given the increasing importance of brand revitalization in practice, it is surprising that scientific research in this area is limited (Brown et al, 2017). Researchers and practitioners have recognized the importance of reviving dead brands and are calling for innovative and practical concepts in this area (Gilal et al, 2021). Understanding the variables that lead to brand revival is important because these brands often have lasting value, such as a high level of brand awareness and a positive brand image among customers (Handique & Sarkar, 2020). Given the above, the question can be asked: What is the pattern of antecedents and consequences of brand revival with a meta-synthesis approach? Theoretical Framework Brand Revival Brand revival is a complex and arduous process of returning a declining brand to its previous position or promoting it to a higher level. It is like rising from the ashes like a phoenix and brings with it numerous challenges, as Stratton et al, (2023) point out that reversing the decline of a brand is difficult and there are few solutions for it, let alone a definitive solution. Brand revival is a complex process with numerous obstacles. Molazadeh Shirepezi et al, (2023) investigated the identification of dimensions and components of brand revival in the textile industry. The findings showed that in the qualitative section, after coding the data obtained from interviews and reviewing library resources, 166 concepts and 114 components were categorized into 16 dimensions, and in the quantitative section, the extracted model was tested in the qualitative section, which showed that the concepts and components obtained from coding are fully compatible with the dimensions. In this study, for the first time, the brand revival structure in the textile industry was designed and tested, which is completely different from previous studies designed to identify the prerequisites and dimensions of the brand. Finally, a fourteen-factor model was presented in the form of 114 components for brand revival in the textile industry, which can be an effective framework in the growth and development of textile industry brands. Stratton et al, (2023), examined the revival of declining brands using the leverage of the brand's obsolescence. They stated that in order to revive the brand and maintain its position in the market, it is essential to address the problem of brand obsolescence. In fact, brands must meet the needs and expectations of the new generation of consumers with their innovation and updating and be at the forefront of competition with emerging brands. Research Methodology For this purpose, the seven-step method of Sandievsky and Barroso was used to extract data from scientific and research articles over a 23-year period (1990-2023). By initial reviews, 32 articles were selected for a more detailed study. Research Findings Using the conceptual model and inference from the results, MAXQDA 2020 software was used to analyze the data. The results showed that 44 indicators and 4 dimensions were extracted and presented in two general concept factors. Finally, considering the frequency and intensity of the indicators of each dimension, a comprehensive conceptual model of the revival of Iranian brands was designed. In examining the factors affecting the revival of lost brands, from the aspect of brand re-creation, indicators such as nostalgic feeling, originality, heritage, story and attractive past of the brand have had the most impact. From the aspect of brand modernization, indicators such as innovation, excellence, advertising attractiveness and adaptability to consumer expectations have had the most frequency. In the context of the consequences of the revival of lost brands, from the aspect of consumers' minds and emotions, brand awareness and image indicators and from the aspect of consumer behavior, loyalty, market share and brand value indicators have had the most importance. Conclusion The present study was conducted with the aim of examining the pattern of antecedents and consequences of brand revival with a meta-synthesis approach. The results of this study are in line with the results of Molazadeh Shirepezi et al, (2023), Stratton et al, (2023), Almazyad et al, (2023), Zhu (2023), Xiang (2023), Asgarnejad Nouri et al, (2022), and Tripathi et al, (2020). Stratton et al, 2023) stated that in order to revive the brand and maintain its position in the market, it is necessary to address the problem of brand obsolescence. In fact, brands must innovate and update themselves to meet the needs and expectations of the new generation of consumers and be at the forefront of competition with emerging brands. Revival of extinct brands can be challenging, but it is possible with the right strategies. One important strategy is to focus on nostalgia, by evoking emotions through advertising and content marketing, using old brand elements, and telling compelling and authentic stories from the brand’s past. Also, adhering to brand authenticity by rediscovering core values ​​and offering products and services that align with these values ​​is very effective.

Abstract Abstract The current research was conducted with the aim of providing a model for measuring the maturity of smart governance with the meta-combination method. The research method is qualitative. The statistical population of the research is all scientific documents, research reports, databases, domestic and foreign publications regarding the maturity of smart governance published during the years 2000 to 2023. Research keywords was searched in Scopus databases; Science Direct; Sayyed; Emerald; Google Scholar. Using the meta-combination method, 99 qualitative articles were extracted in the field of electronic city, digital city, creative city, smart city; and by content analysis, dimensions, and relevant codes, and 101 codes were identified in 3 dimensions of smart policy, smart government, and smart city, and the degree of importance and priority of each was determined by Shannon's quantitative entropy method and the Kappa index, and based on the findings, and it was determined that the power codes of democracy; Smart businesses; social cohesion; policies and rules and regulations; Smart economic competition; Electronic proposal system for employees and citizens; citizens' use of virtual services; motivation of managers and employees; access to information and communication technology; the spirit of accountability; the general importance of environmental protection and climate change; Political participation of the open government, and cooperative governance have the highest coefficient of importance. Finally, after going through the steps of the research, the appropriate model of smart governance maturity was presented in two layers of feasibility and implementation structure, and the support layer of intelligent governance maturity design. Introduction Along with the emergence of new technologies, governments should have the ability to use them, adapt to new conditions and create innovation in the way of providing government services with its speed and quality. Technologies and strategies such as metadata, open data, social networks, blogs, mobile government, cloud computing, etc., have revolutionized the way of providing services. Technological advances facilitate the development of strategies and programs to improve people's quality of life (De Carolis et al, 2017). The inclusion of information and communication technology in the management of cities can facilitate the decision-making process of managers and, as a result, create improvements in the infrastructure and services provided to citizens, and can be used as a subsidy to create smart cities. Smart cities can have several definitions and among them are communities that seek to change life and work effectively using information technology. City managers around the world say that their cities are smart just because they have ICT-based initiatives, which is not true. Although this has already emerged as a trend towards solving social problems, it is believed that there is still a limited understanding of how smart solutions can help cities evolve as safe and efficient urban spaces. Therefore, in order to measure the performance of a city, the classification feature must be broken down into indicators, because in this way, the city will be able to evaluate its performance based on it, adopt the reality and, as a result, the best solutions according to its own demand. According to this context, there is a great diversity in classification indices, because there are different views on how to classify, observe and evaluate cities by different people. Social actors (including companies, academics, political leaders and the population in general), but most of the indicators used do not follow a pattern, and are not comparable over time and with each other. Understanding how to measure smart city indicators is essential to avoid suspicion. Therefore, it is not surprising that these prospects have motivated many city governments to launch cooperation projects, although smart city strategies are often still focused on material facilities such as energy, dynamics or security (Sharifi, 2020). Cultural and physical conditions that "interact with a series of political, administrative and technological choices regarding the use of new technologies for urban governance" are influential. They identify the structure and degree of autonomy of local governments as possible determinants of smart governance, which is shaped by transnational, international, national, regional and local levels of regulation. Another factor is related to the characteristics of society, for example, the willingness and ability of social actors to help solve common problems facilitated by technology. Due to insufficient theoretical and empirical research on this relationship, little knowledge is available about smart governance (Patrão et al, 2020). Therefore, the main goal of this research is to review past studies and identify the effective factors on measuring the maturity of smart governance, and by studying the models presented; finally, a comprehensive model for measuring the maturity of smart governance has been presented. Here, the important question is: what factors are effective in measuring the maturity of smart governance? Theoretical literature Smart city: A smart city is a city that is able to connect physical capital with social capital in order to develop services and infrastructures. This is how it is able to bring together technology, information, and political views based on a coherent plan, and improve urban services (Meijer & Rodríguez, 2013). Smart government: Smart government is the proper provision of services and information by the government to the public, using smart tools (mirsarraf et al, 2022(. Maturity of the smart city: The concept of the maturity of the smart city was created in order to give a framework to the goals and planning of the smart city, which, in addition to focusing on regional problems, also takes advantage of global experiences and increases the possibility of cooperation between cities (Mora et al., 2019). Sustainable Smart City: A sustainable smart city is an innovative city that uses ICT and other tools to improve quality of life, optimize city operations, services and competitiveness, while ensuring that the city will be able to meet the needs of the present and future generations in economic, social, environmental and cultural fields (Viale et al, 2017). Measuring the level of intelligence: Measuring the level of intelligence is one of the challenges that exist in the field of smart city development. Key performance indicators are important for measuring and comparing the degree of maturity of a smart city (mirsarraf et al, 2022). Qairwani et al, (2023) in a study with the aim of presenting a smart governance model with a focus on the development and training of human resources in the public sector, reported that all the components of smart governance in the public sector were identified and confirmed in the research; and by examining the themes, concepts and quantitative and qualitative research, the smart governance model was explained with a focus on the development and training of human resources in the public sector. Ghaffari et al, (2023) in a study with the aim of designing a model of smart urban governance using a hybrid approach reported that by presenting a smart governance evaluation model including dimensions and categories, government-related departments are able to ensure the effectiveness of the actions taken and to be aware of the improvement areas of their devices. By presenting an integrated model of smart governance in a hybrid way, governments will be able to assess the performance of their dependent departments while ensuring the progress of establishing smart governance. Research methodology The main purpose of the research is to explain the conceptual dimensions of the maturity of smart governance in order to be used in the development programs of the smart government; therefore, this research is developmental and applicable based on the purpose. In the current research, original and unmanipulated data have been used, so it is considered as a descriptive (non-experimental) research. Various articles in this field have been used to calculate the dimensions; therefore, a meta-combination approach has been used. In this research, Sandelowski and Barroso's (2003) seven-step metacombination method was used. Organizing the research questions, Reviewing the texts in a systematic way, Searching and choosing suitable articles, Extracting article information, Analysis and combination of qualitative findings, Quality control and Presentation In the end, with the Shannon entropy ranking method, the characteristics identified in each maturity dimension of smart governance are ranked according to previous studies. Research findings As indicated in the results, the power of democracy; Smart businesses; social cohesion; policies and rules and regulations; Smart economic competition; Electronic proposal system for employees and citizens; citizens' use of virtual services; motivation of managers and employees; access to information and communication technology; the spirit of accountability; the general importance of environmental protection and climate change; the political participation of the open government and cooperative governance are the most important and have obtained the highest ranks in general, that is, in the discussion of the feasibility and establishment of maturity of smart governance, these issues have been studied more. They have more repeatability than other codes. Therefore, it can be said that paying attention to the dimensions of smart entrepreneurship; Smart society; Smart tourism; Smart economy and smart branding; management of intelligent organizational reward and accountability system; intelligent organizational performance; justice and equality; intelligent response; Smart institutions and smart political environment have been important influencing factors. Discussion and conclusion As the findings of this research showed, in order to verify the feasibility and establish the maturity of smart governance in institutions and the government; the dimensions of a smart city; Smart government and smart policy should be paid attention, and the model presented in this research can be considered as a suitable road map for the feasibility and effective establishment of smart governance maturity in the institutions and government of each country, and based on previous studies and the extraction of 101 specific codes; it was clarified that the power of democracy; smart businesses; social cohesion; policies and rules and regulations; smart economic competition; electronic proposal system for employees and citizens; citizens' use of virtual services; motivation of managers and employees; access to information and communication technology; the spirit of accountability; the general importance of environmental protection and climate change; political participation of open government, and cooperative governance are the most important and have the highest coefficient of importance. And it shows that it is important to pay attention to these factors for the feasibility and establishment of maturity of smart governance. Accordingly, organizations should first pay attention to plans for (open) structure and allocation of resources in institutions and the government. According to the model of feasibility and establishment of maturity of intelligent governance, suggestions are made, to be more familiar with the talents of technologies of each region in order to cultivate it in line with the feasibility and establishment of maturity of intelligent governance. It is suggested that special attention be given to infrastructure institutions to cultivate talents of new technologies for the feasibility and establishment of smart governance maturity. It is suggested to develop a strategy for establishing the maturity of smart governance at the level of leading institutions and governments in the field of smart governance. According to the results of previous researches and their comparison, it can be said that the results and dimensions of the feasibility and establishment of maturity of smart governance discussed in the past researches were included in the final model of this research, and were used in developing the final model, but none of the previous studies (Tomor et al, 2019), (Ruijer et al, 2023), (Novian & Mat, 2022), (Khamseh et al, 2023), and (Hashemi, 2019) on model of the feasibility and establishment of maturity have not provided a comprehensive smart governance; and the current research has provided a suitable model in this field. For future research works, topics such as: evaluation of the presented model of this research in different industries, as well as providing evaluation mechanisms for the feasibility process and establishing the maturity of smart governance are suggested.

Abstract Abstract
The main goal of this research is to design the maturity model of the fourth industrial revolution in the supply chain of banking services and the development of digital banking with the data-based approach. The current research is, qualitative type based on strategy, and it is in the basic research categories in terms of goal. The data collection method is field research, and the data collection tool is a semi-structured interview. The participants of the current research are the senior managers of the country's banks, experts and activists in the field of digital banking, and using the sampling method, 10 people were selected as participants in the research. It should be noted that the interview has progressed to theoretical saturation. Qualitative data obtained through interviews were analyzed using the data-based theorizing method. Qualitative data analysis was done using Max Kyoda software version 2020. According to the results obtained, the categories identified in this research include ten categories in the causal conditions section, seven categories as components of the central phenomenon, four categories related to contextual conditions, eleven categories in the strategies section, and seven categories for intervening conditions. And finally, there are eight categories for the consequent part of the model.
Introduction
In the last few years, technology has been developing rapidly and big data or mega data, computing or cloud computing, smartphones and high bandwidth are now commonplace. Examining and comparing the effects of technology in other industries shows that digital has created great changes in the status and value of the industry (Barazideh et al., 2024). There is much pressure to change and transform the banking industry. Customer experiences and expectations, technological capabilities, legal requirements, demographic and lifestyle issues, and economics all create an inevitable necessity for change. It is obvious that the digital age has had a pervasive impact on every industry and organization (Ramzanpour Osmavandani et al., 2024). Digital transformation management is the determining factor of the survival or destruction of organizations in this era, and now it is the era of transition from traditional models to technology-oriented and value-creating business models. In recent years, the new generation of banking under the name of digital banking has been operationalized in the world and the main attention of leading banks has been focused around the axis of digital transformation (Karimi et al., 2023. (
Over the years, the development of new services in the banking and financial sector has been driven by telephone banking, online banking and other forms of fintech (Hasan et al., 2020). These developments enabled the banking sector to overcome the global challenges associated with facilitating transactions across industries, thanks to improvements in accessibility, speed, efficiency, effectiveness and transparency. However, the introduction of digital banking, focusing on technologies such as blockchain, has been announced as the next evolutionary step that will transform not only the banking and financial industry, but also the nature and execution of corporate transactions (Osmain et al., 2021).
Therefore, the use of new mechanisms such as blockchain with all kinds of monetary services brings the possibility of causing widespread disruption in the banking industry. As a result, it includes activities such as facilitating international money transfers, smart contracts, digital banking, office automation and digital assets. Thus, it provides an opportunity for relevant stakeholders to contribute to the improvement of openness, trust and privacy issues. However, although blockchain technology has provided many opportunities for businesses, it is necessary to realize that there will be many problems and complexities in the areas of adoption as well as in the areas of technology and regulation. For example, the numerous risks caused by the loss of digital money and cyber security breaches are examples of recent incidents that have revealed a high level of risks associated with the use of blockchain technologies in banking and finance (Demirhan et al., 2021). According to the items mentioned above, the main question of the current research is:
How to fully recognize, evaluate and design the maturity dimensions of the fourth industrial revolution in the supply chain of banking services and the development of digital banking using a data-base approach, so that banks can use modern optimizing technologies to provide their services, improve financial performance and customer experience?
Theoretical framework
In the fourth industrial revolution, the emergence of major technologies such as artificial intelligence and the Internet of Objects has led to extensive changes in business models, among which banks have had a greater share of these developments. Despite the research conducted in the field of business model change in the fourth industrial revolution, the issue of transformation in the supply chain of banking services in the fourth industrial revolution has been almost neglected (Shahabi et al., 2021). The competition between banks and financial institutions, the emergence of digital technologies, the problems caused by sanctions, the continuous change of customer requests and the needs of society have made planning for the development of digital banking an undeniable necessity for banks. Digital technologies (such as social media, mobile, cloud computing, Internet of Objects and other digital technologies) offer great opportunities for organizations to provide new value propositions, especially by combining their existing capabilities with new digital capabilities. In addition, digital technologies will increase user experience and create new revenue streams (Asqari et al., 2018).
Chaidar et al., (2023) in their paper investigated the dynamic relationship between fintech investments and financial performance and showed whether the size of the bank can affect its performance in the field of digital transformation (digitalization) or not. The fully modified ordinary least squares model is estimated for 23 European banks in the whole period from 2010 to 2019 and for two sub-periods from 2010 to 2014 and from 2015 to 2019. Econometric results show that fintech is positively and significantly related to bank profitability, in the sense that the more digital interaction banks have, the higher the profitability.
 In their research, Avianto et al., (2024) analyzed the differences in book prices of banks based on the level of digitalization and investigated the effect of digitization and financial factors on the value of book prices of banks with digital services. The analysis of the results of this study shows that higher levels of digitalization are associated with improvements in the share of fee income, return on equity and price to book value of the bank. Additionally, the level of digitization enhances equity returns, improves non-performing loans and increases capital utilization, all of which significantly impact book value.
Zhao et al., (2024) in their study investigate the effects of corporate digitization on green transformation in listed resource-based companies in China from 2009 to 2021. The data analysis of this research shows that digital transformation significantly increases the sustainability of these companies.
Ayinaddis et al., (2024) in their study analyzed the perceived effects of digital transformation in the banking industry and identified the factors that most affect banking performance and business volume. Based on the obtained results, the strengthening of the impact of digital transformation in banking and the vital importance of employees' skills and the digital experience of shareholders have been highlighted.
Research methodology
Based on the type of data, this research is considered as a qualitative research and according to the purpose of the research, it is considered as a basic and exploratory research, which seeks to design a model for the maturity of the fourth industrial revolution in the supply chain of banking services and the development of digital banking.. The participants of the research are senior managers of the country's banks and experts and activists in the field of digital banking, 10 of whom were selected by theoretical sampling and interviewed. In selecting the samples, an effort was made to select the most knowledgeable and well-known managers. The interviews have been repeated in order to share the preliminary findings, complete, correct, revise and adjust the data.
Research findings
In the current research, according to the purpose of the research to design a model for the maturity dimensions of the fourth industrial revolution in the supply chain of banking services and the development of digital banking, the researcher has used the data-based theorizing method in the style of Strauss and Corbin. In this research, the researcher started the interviews with targeted sampling of the desired samples and questions about the maturity dimensions of the fourth industrial revolution in the supply chain of banking services and the development of digital banking. In the central coding step, while the interviews were progressing, the relationship of the categories in the relative sampling of the codes of the interviews was determined to some extent. In the last step of selective coding, a selective sampling of the categories was carried out and according to the causal conditions raised in connection with the maturity of the fourth industrial revolution in the supply chain of banking services and the development of digital banking from the samples in connection with Phenomenon-oriented, strategies, contextual conditions, intervening conditions, and finally, the consequences of questions were asked and finally, in the supplementary stage, according to the literature of this field and theoretical foundations, the final form of the model was completed.
Conclusion
In the era of technological advancement and innovative disruption, digital banking with artificial intelligence has emerged as an alternative technology for channel management, services and online banking solutions. Although the emergence of artificial intelligence in digital banking has enriched digital banking services, the adoption of digital banking with artificial intelligence and meeting the expectations of digital banking users is still an important issue. According to the results obtained from the model presented in this article, and according to the strategies identified in this model, the country's banks can create value for customers and improve their financial performance. Also, other consequences include personalized services, structural improvement, creation of new institutions and organizations, re-engineering of processes, creation of a suitable banking business model and finally improvement of customer performance.

Abstract Abstract This research systematically reviews the literature on ambidexterity strategies in the development of the digital economy. The main questions addressed are: What is the current state of knowledge in this field and related studies? What research proposals can advance the understanding of ambidexterity in the context of digital economy development? The philosophy of this research is interpretive, aligning with the application of ambidexterity in industries and companies focusing on the development of the digital economy. An inductive, qualitative approach is adopted, analyzing research articles from the Web of Science database using a systematic literature review method. The bibliometric analysis follows the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) guidelines, covering 114 articles and employing VOSviewer software for analysis. The findings indicate that, given the upward trend in the number of studies in recent years, this field is experiencing scientific growth. Based on the results, five clusters emerge in the word analysis diagram: (1) organizational ambidexterity, dynamic capabilities, market orientation, digital economy, big data, and absorptive capacity; (2) ambidexterity, Industry 4.0, information technology, innovation, organizational agility, strategic alignment; (3) competitive advantage, digital transformation, resource-based view; (4) exploration, exploitation; and (5) sustainability. Introduction The turbulence and complexity of today's business environment have increased significantly. The number of influencing factors has grown, and their rate of change has accelerated. Under such conditions, the future becomes ambiguous and unpredictable, with environmental trends and opportunities remaining unstable. This increasing turbulence reduces the stability and predictability of the future. Consequently, traditional approaches to strategic planning, in a world where key variables are constantly changing and difficult to predict, have low validity and reliability. In this environment, organizations require new mental models to make dynamic strategic decisions and translate them into strategic changes. Preparedness, responsiveness, and strategic flexibility are crucial components for dealing with turbulence and complexity. Organizations must generate and test ideas, learning from their decisions and the environment, to carve a path to competitive advantage. Possessing an adaptive advantage, in addition to a competitive one, is essential. Economic enterprises must continuously analyze the environment, identify drivers of change, and examine the macro and micro trends these drivers create in the broader environment and industry. They should develop related scenarios and subsequently analyze their key capabilities and competencies. Identifying resource and capability gaps to face the future is essential. Through strategic planning, they can move toward adaptability to the evolving environment (Harandi et al., 2024). An organization's ability to maintain a competitive advantage by leveraging existing capabilities while simultaneously innovating and acquiring new competencies is crucial for survival. The concept that organizations must continuously explore new opportunities and exploit existing assets to remain resilient in complex and turbulent environments is significant in organizational literature. Achieving a balance between exploration and exploitation is a prerequisite for resilience and sustainability in modern organizations. The capacity to manage and balance creative destruction and innovation with the exploitation of existing resources is essential for businesses in the digital domain (Harandi et al., 2024). This article addresses the depth and body of knowledge regarding ambidextrous strategy in the context of these discontinuities. By reviewing the literature on ambidextrous strategy within these discontinuities, we clarify future research areas. Therefore, this article's contribution lies in explaining the knowledge structure of this field and proposing areas for future research. Given the above points and the growth of studies in ambidexterity, the theoretical gap addressed by this research is the lack of a systematic and coherent study of the body of knowledge in this field within the context of the digital economy. Accordingly, the main objective of this research is to systematically review the literature on ambidextrous strategy in the development of the digital economy. This involves a systematic review of existing literature on the use of ambidextrous strategy in addressing environmental discontinuities caused by digital transformation, the Fourth Industrial Revolution, and the development of the digital economy. This study is centered around the following questions: What is the configuration and body of knowledge regarding ambidextrous strategy in the context of the digital economy? What research proposals can advance the body of knowledge in ambidexterity within digital economy development? Which aspects of ambidexterity have received more attention, and which could be subjects for further research? Subsequently, we have endeavored to extract suggestions for future research. Theoretical Framework Digital Economy The development of the digital economy has led to significant transformations in the economic structure of society, bringing about fundamental changes. One notable example is the shift in financing methods for businesses and ideas. Most traditional companies heavily rely on personal financing from their owners and sometimes meet financial needs through bank loans. Except for a few exceptions, these companies experience low growth rates and take decades to reach their peak. However, in the digital age, the widespread use of the Internet has provided two important tools for startups: crowdfunding and collective creativity. These tools, along with financing through joint venture capital investments, increase the likelihood of success for new companies aiming to leverage emerging technologies such as artificial intelligence in competition with giants like Google, Amazon, or Facebook. Additionally, changes in the competitive structure are observable. Companies have accumulated competitive advantages to stay at the top of the competition, but significant technological advancements can fundamentally change the competitive landscape and eliminate such advantages. Another fundamental change is that innovative ideas no longer only emerge from expensive laboratories with heavy investments. Instead, garages, small offices in incubators, and accelerators are generating new ideas and disruptive businesses just as effectively as academic settings. Today, many advanced countries recognize the importance of these workspaces and are making significant efforts to stimulate and encourage technological innovation (Makridakis, 2017). Ambidexterity Tushman first introduced the concept of ambidexterity in the context of organizational structures for innovation. March, Tushman, and O'Reilly expanded on this in the field of organizational learning, proposing two methods—exploration and exploitation—for optimal resource utilization. Ambidexterity refers to an organization's ability to exploit current capabilities while simultaneously exploring future opportunities (Alghamdi, 2018). As environmental changes occur, the relative fit of business subunits within a company fluctuates, prompting senior managers to reconfigure and reallocate resources to adapt. This approach, known as dynamic capabilities, emphasizes the key role of strategic leadership in appropriately adapting, integrating, and reconfiguring organizational skills and resources to match changing environments (O'Reilly III et al., 2009). A company's ability to be ambidextrous is at the core of dynamic capabilities. Ambidexterity requires senior managers to perform two critical tasks: first, to accurately understand changes in their competitive environment, including potential shifts in technology, competition, customers, and regulations; second, to respond to these opportunities and threats by reconfiguring tangible and intangible assets to address new challenges (O'Reilly III & Tushman, 2011). Methodology The philosophy of this research is interpretive, aiming to develop the application of ambidexterity in industries and companies within the theme of developing the digital economy. The research adopts an inductive, qualitative approach, utilizing research articles from the Web of Science database. It employs a systematic literature review method using bibliometric techniques, following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) guidelines, and is analyzed with VOS viewer software. The PRISMA statement, first published in 2009, was designed to help systematic review authors transparently report why the review was conducted, what was done, and what was found. Over the past decade, advancements in systematic review methodology and terminology have necessitated an update to the guidelines. The PRISMA 2020 statement replaces the 2009 statement and includes new reporting guidance reflecting advances in methods for identifying, selecting, evaluating, and synthesizing studies. The structure and presentation of items have been revised to facilitate implementation (Page et al., 2021). Discussion and Results The Web of Science database was used to extract relevant studies. Initially, only research articles published with the two keywords "ambidexterity" and "digital economy" were retrieved, totaling only 16 articles. This small number indicates that this area requires more scholarly attention. The figure below shows the output of the keyword frequency analysis in these articles. Subsequently, the search results were input into VOSviewer software to visualize the connections. Out of 642 keywords, 64 were repeated at least four times. To make a more informed selection, 18 keywords with significant semantic relevance to the content of the articles and the existing literature were chosen for relational analysis. The remaining keywords, based on the literature review and article analysis, were not necessarily relevant to the field under study. Since the time range of the published articles was not limited, this research included the most up-to-date studies available in the Web of Science database. The publication trend also shows an upward trajectory. The chart below illustrates the keyword frequency analysis from the search using the keywords "ambidexterity" in conjunction with "digital transformation," "digital economy," and "Industry 4.0" from the Web of Science database. Discussion and Conclusion In addition to the keywords, five clusters are observed in the keyword analysis chart: (1) organizational ambidexterity, dynamic capabilities, market orientation, digital economy, big data, and absorptive capacity; (2) ambidexterity, Industry 4.0, information technology, innovation, organizational agility, and strategic alignment; (3) competitive advantage, digital transformation, resource-based view; (4) exploration, exploitation; and (5) sustainability. Although other keywords could have appeared in this analysis based on their frequency, the items shown were filtered to highlight their importance and to indicate their frequency and relationships for future discussions. These clusters have revealed important keywords that seem to require separate studies on their connections with the three main topics of "digital transformation," "Industry 4.0," and "digital economy." It is suggested that these areas be the subjects of future