hamidreza yazdani

Digital transformation is probably the most attention-grabbing phenomenon in contemporary business-related and managerial discourses. Nowadays, organizations have acknowledged the fruitful impacts of digital transformation on their businesses, so they are trying to implement this transformative journey. However, they have recognized that this is not a short-term project or an easy-going process, so they are struggling to find an appropriate organizational asset to empower them in following this journey appropriately. In this theoretical study, we have introduced social media analytics as such an asset. Accordingly, drawing on the dynamic capability view, we attempted at developing eight propositions and elaborating a theoretical framework in which social media analytics is seen as a great source of data-driven dynamic capabilities (i.e., data-driven environmental scanning, data-driven organizational agility, and data-driven product / service innovation).  These propositions are, in turn, positively associated with the main building blocks of digital transformation implementation including digital disruption detection, digital strategy formulation, and digital value creation. Our theoretical framework describes some of the mechanisms through which social media analytics can benefit organizations in steering their digital transformation journey.

The lack of perceived fairness in pricing can lead to various negative consequences, including diminished trust in the seller and the prices, reduced demand, lower customer satisfaction, negative word-of-mouth advertising, loss of customer loyalty to the company or brand, increased complaints, and a reluctance to make future purchases. Considering all the mentioned destructive consequences, it is necessary to design a perceived fairness model for dynamic pricing. Accordingly, this study to present the perceived fairness model of dynamic pricing using a meta-synthesis approach.

This research is descriptive in terms of its practical purpose, data collection, and qualitative approach. The method used in this study is qualitative. Meta-synthesis involves several steps: searching, evaluating, synthesizing, expressing, and partially interpreting both quantitative and qualitative research. Transcombination can be performed using various methods; in this study, the 7-step model of Sandelowski and Barso was employed. The data collection tool consisted of past documents, including 32 articles. Content analysis was used as the method for data analysis.

The findings indicated the drivers affecting the perceived fairness of dynamic pricing in three categories: customer-related factors (demographic characteristics, price knowledge, price expectation, consumption and behavioral experience, familiarity with dynamic pricing), company-related factors (pricing transparency, communication with customers, trust), and market-related factors (price position, price dispersion). These drivers are the set of factors that affect the perceived fairness of dynamic pricing. The drivers include various factors. Perceived fairness of dynamic pricing includes two dimensions: emotional fairness and cognitive fairness. Customers who expect low prices will be suspicious and unfair about price increases. The actions taken by companies to raise customer awareness about the reasons for price increases, the timing of price changes, and similar actions in past periods significantly influence customers' accurate understanding of the price changes, preventing them from perceiving them as unfair. Perceived fairness consequences of dynamic pricing are categorized into two categories: positive consequences (customer satisfaction, customer loyalty, repurchase intention) and negative consequences (negative feelings, negative behaviors, and negative advertising by customers).

Any price difference should be based on a logical reason and serve as a tool for segmentation. While pricing policies inevitably influence consumers' purchase intentions, they should not undermine the perceived fairness from the customer's perspective. The identified drivers of perceived fairness in dynamic pricing, when applied to pricing the same goods under different conditions, provide a foundation for pricing decision-makers within companies.

Artificial Intelligence (AI), as a transformative technology, plays a crucial role in smartening the financial technology (fintech) industry, leading to the expansion of its applications. However, this widespread adoption is accompanied by various legal, ethical, social, and financial challenges. Issues such as innovation, business, organizational, and operational complexities, human and social concerns, environmental factors, dynamic data, and integration pose significant obstacles. If not adequately addressed, these challenges can not only hinder the applications of AI in society but also lead to more profound issues. The root cause of many of these conflicts lies in policymaking. Given that existing public policy models are insufficient to confront these challenges, this study aims to present a framework for AI development in the fintech industry, formulated at the public policy level. This framework serves as a prerequisite for the policymaking process, facilitating the development of necessary models for this domain. To achieve this, public policy models were first reviewed, and 25 models were identified. Through the use of indicators extracted from the literature, suitable models were selected. Subsequently, by analyzing the selected models and combining them with the cross-sectoral methodology, the AI policy development framework for the fintech industry was presented in five steps. These steps include: Assessment and Identification, Option Analysis, Policy Formulation, Policy Implementation, and Evaluation and Review, each consisting of specific stages.

Despite the many investments made in the field of brand management in holding companies, these efforts have not been very effective. One of the reasons for this issue is the lack of a comprehensive thinking and model for branding in holdings. Therefore, according to the need of holding companies for a suitable branding model to obtain a suitable competitive position in the target markets of each of the subsidiary businesses, as well as the research gap in the relevant literature, in the present study, using a multi-level approach Efforts have been made to compile such a model. The research method in the current study is qualitative-exploratory and meta-synthesis. For this purpose, using selected keywords from Scopus and Web of Science databases, 78 articles were selected during several stages of monitoring and subjected to qualitative content analysis. The reliability of coding results was evaluated using retest reliability and it was equal to 73%, which is satisfactory. The identified branding pattern included three levels: a) wisdom or goals (long-term and short-term), b) middle or strategies and tactics, and c) macro or internal organizational factors affecting branding in holdings. At the micro level, goals include creating differentiation, improving brand positioning, and creating economic value. At the middle level, strategies included brand architecture, brand engagement, and brand ingenuity. Finally, at the macro level, intra-organizational factors included the management of organizational capabilities, intra-organizational behaviors and interactions, organizational growth and development, and management of the organization's brand portfolio.

One of the important challenges for organizations is that many strategic plans are not successfully implemented. Information technology (IT) tools can enable organizations to effectively implement their strategies by providing the necessary information infrastructure at various levels of the organization and among top and strategic managers. The main objective of this research is to identify the IT tools required to implement the strategies of Mellat Bank using the quality function deployment (QFD) approach. The research method in terms of outcome is categorized as developmental research, in terms of objective as applied research, and in terms of method as descriptive qualitative research. The statistical community in this study consists of experts and specialists from Mellat Bank Tehran. This research was conducted over one year, from 2019 to 2020. This research uses the method of extending the quality performance to translate strategies from high to low levels. In this study, the QFD method was used to translate strategies from high-level to low-level. To this end, QFD matrices were designed for each design subject, and the necessary IT tools for the expected functions were identified and scored using expert opinions. The findings show that for each strategy in an organization, we require specific information technology tools to execute the strategy within the organization properly. This study introduced the necessary tools for five strategic subjects, including integration and acceleration of design, production, and delivery of banking products and services, design and implementation of market penetration strategies, asset generation, improvement of credit processes, and financial and managerial independence of branches. Utilizing the identified IT tools will remove and reduce the barriers to implementing strategies and the strategic superiority of top-level and executive managers of organizations.

Nowadays traditional marketing approaches have lost their effectiveness and efficiency, and organizations must adapt their products and services to the needs and desires of customers to maintain their market position. In this regard, paying attention to the predictors of consumer buying behavior and their categorization is important. Therefore, the aim of this article was to categorize the predictors of consumer behavior based on buying behavior. Due to the mixed of the research the statistical sample of the qualitative part was 15 experts and the quantitative part was made up of 10 managers and activists in the beverage industry. The results of the interpretive structural modeling method indicate that the predictors of consumer buying behavior can be categorized into two levels that in the first level there are factors of biological, customer-oriented commercial, individual social unstable and internal micro and the second level, factors of external macro, financial, and brand-oriented commercial.

Today, the use of new technologies such as augmented reality technology is increasingly used in the field of marketing and management. And it is expected that in the not too distant future, the use of this technology in online and virtual stores will be developed at a high speed in order to help customers. Surveys show that little research has been done regarding the impact of augmented reality on consumer behavior. Therefore, the purpose of this research is to investigate the impact of augmented reality technology on consumer behavior through the investigation of the mediating variable of store attractiveness. The research method is a descriptive method and the statistical population of the research includes customers of online clothing and jewelry stores. The research method is a descriptive method and the statistical population of the research includes customers of online clothing and jewelry stores. The data was collected using a questionnaire made by the researcher from 308 members of the statistical population. The analysis method in this research is the structural equation method and the data was analyzed using Lisrel and SPSS software. Data analysis showed that augmented reality has a positive and significant effect on consumer behavior. In addition, the positive and significant impact of augmented reality on the attractiveness of stores and the positive and significant impact of the attractiveness of stores on consumer behavior were confirmed.

The importance of The socio-economic state in  the lives of the addicted people, especially in the process of quitting and relapse, is worth noting..This research, which is a part of a study on social factors on relapse, is a sociological explanation of the role of the economic-social state  and relapse.The research was conducted using a qualitative approach  with a grounded theory method, the participating community of drug addicts with a history of relapse was selected using a targeted sampling method, and data collection was done through a semi-structured interview. Interviews were conducted with 21 of these people, and data analysis started at the same time as data collection and continued until the theoretical saturation stage was reached. Finally, the concept of failure to rebuild and restore the economic-social state was chosen as the main phenomenon that covered other subcategories. The result of this research showed that the issue of rebuilding the economic state, as well as recovering the social state plays a significant role in relapse, and the lack of attention to this issue has put people under a double pressure to solve this problem in the post-quit period, and failure in this direction leads to the tendency of people to drug use again in the form of soothing and relief use. and then relapse occurs".

The aim of the current research is to introduce and sociologically analyze the type of industrial addiction among the youth of Gorgan as part of the findings of a research on the typology of addiction, which was conducted using a qualitative method based on grounded theory. The participants were selected from the addicts with a history of relapse using the purposeful sampling method and the data was collected through a semi-structured interview with 21 people and compiled according to the Stravas Corbin model. The findings include: background conditions have three components, causal factors and intervening factors have four components each. Also, important strategies and consequences such as changing the consumption of drugs, abstinence, suicide attempts, abandonment, divorce and separation, homelessness, theft and imprisonment, unusual behaviors, hallucinations and suspicions, death due to suicide and accidental and intentional overdoses, among others. The important findings of this research were The result of this research showed that the correct intervention in referral and treatment can prevent the occurrence of many consequences such as suicide and death in addition to reducing the amount of industrial addiction in young people.

One of the important challenges for organizations is that many strategic plans are not successfully implemented. Information technology (IT) tools can enable organizations to effectively implement their strategies by providing the necessary information infrastructure at various levels of the organization and among top and strategic managers. The main objective of this research is to identify the IT tools required to implement the strategies of Mellat Bank using the quality function deployment (QFD) approach. The research method in terms of outcome is categorized as developmental research, in terms of objective as applied research, and in terms of method as descriptive qualitative research. The statistical community in this study consists of experts and specialists from Mellat Bank Tehran. This research was conducted over one year, from 2019 to 2020. This research uses the method of extending the quality performance to translate strategies from high to low levels. In this study, the QFD method was used to translate strategies from high-level to low-level. To this end, QFD matrices were designed for each design subject, and the necessary IT tools for the expected functions were identified and scored using expert opinions. The findings show that for each strategy in an organization, we require specific information technology tools to execute the strategy within the organization properly. This study introduced the necessary tools for five strategic subjects, including integration and acceleration of design, production, and delivery of banking products and services, design and implementation of market penetration strategies, asset generation, improvement of credit processes, and financial and managerial independence of branches. Utilizing the identified IT tools will remove and reduce the barriers to implementing strategies and the strategic superiority of top-level and executive managers of organizations.

This research aims to develop a robust predictive model for evaluating the strategic cooperation between Iran's banking system and fintech startups. Leveraging insights from 14 experts within the banking and fintech sectors, a hybrid methodology involving the foundation's interview tool and data analysis was employed. Thirty-one indicators, categorized into six key factors influencing strategic cooperation, were identified. Using a fuzzy approach and MATLAB software, a conceptual model was crafted to assess the strategic cooperation of the banking system with fintech startups. Input from 320 industry professionals and managers further enriched the analysis. The findings underscore the pivotal dimensions shaping this cooperation, including barriers to entry, external factors, explanatory elements, varying cooperation levels, consequences of collaboration, and the motivations driving banks and fintechs. The level of strategic cooperation was determined to be in the medium to high range. Notably, the Anfis-designed model exhibited acceptable validity and predictive power. This study contributes not only by unraveling critical cooperation dimensions but also by furnishing a reliable predictive tool. The comprehensive approach, amalgamating expert insights, diverse indicators, and advanced analytical tools offers valuable insights to fortify strategic cooperation in the banking-fintech nexus.

Valuing the brand based only on the tangible assets of a company is obsolete. If we accept that the special value of the brand is an umbrella that is drawn over all the actions and behavior of the organization, all the reputable brand companies are trying to announce their organizational power to the world under the umbrella of the special value of the brand. In this research, the brand of Tadbirgaran Fardaye Omid company was investigated. The purpose of this research is to investigate the parameters that determine the special value of the brand and the special valuation of the brand of Tadbirgaran Fardaye Omid Company (Special Shares). In the methodology part of the research, the model was validated using SmartPLS software, and by using the opinion of specialists, experts and experts of the company who deal with this matter, it resulted in the extraction of variables. . The statistical population sample of 360 people was randomly selected. The results of the test showed that brand equity parameters have an effect on brand association dimensions, brand equity parameters have an effect on brand awareness dimensions, brand equity parameters have an effect on brand loyalty dimensions, and brand equity parameters have an effect on perceived quality dimensions. Therefore, dimensions of brand association, dimensions of brand awareness, dimensions of brand loyalty and dimensions of perceived quality are meaningfully considered as parameters of brand equity. Key words: brand equity, brand valuation, Tadbirgaran Farda Omid company.

Strategic innovation is a type of innovation that can bring significant consequences and impacts and create considerable changes in markets and industries. However, there is little research on the consequences of strategic innovation, and the purpose of this research is to identify and conceptualize the consequences of strategic innovation in the football industry.

This research is a mixed method (qualitative-qualitative-quantitative), and in terms of purpose, it is applied to developmental research. At first, the meta-synthesis method was used in the qualitative stage, then the case study, and in the quantitative stage, the DEMATEL method was used. A systematic literature review published from 1998 to 2022 was used to collect the data in the meta-synthesis stage. The primary data for the case study was obtained by analyzing the content. Also, in the case study stage, interviews were conducted with 21 experts active in the executive and academic departments of the football industry. Content analysis was used to analyze it, and finally, in the survey phase, using a questionnaire, the DEMATEL technique was used for the final model.

The research results show that the consequences of strategic innovation are categorized into five categories: value creation and customer satisfaction, becoming competitive and improving competitiveness, increasing productivity, new markets and growing market share, wealth creation, and profitability.         

Originality: 

The present research helps managers and activists of the football industry have a comprehensive view of the effects and consequences of strategic innovation in the football industry and achieve these results by applying it in football clubs.

The dramatic changes in education and learning caused by digitalization on the one hand and the Covid-19 pandemic on the other hand have caused changes in various aspects of education, including the concept of mentoring; And it has accelerated the movement towards electronic mentoring. Electronic mentoring, with the aim of improving performance in the educational space, has become a popular approach in the information age, and therefore needs a careful study in order to provide a useful framework for it; Because most researches only look at it as a weak alternative. A comprehensive look at this phenomenon can clarify the way to reach such a framework; Therefore, according to the purpose of the research and the nature of the data, a qualitative method with a meta-synthesis strategy was adopted in order to examine all the valid researches in the WOS database regarding electronic mentoring in the period from 2000 to 2023. After screening the documents using the inclusion conditions, 80 documents were entered into the final synthesis process. Finally, three main categories of dimensions, processes and requirements of electronic mentoring form the framework of electronic mentoring. The dimensions include technical, managerial and communication dimensions; The processes include the main, support, and management processes, and finally, the requirements include the requirements of the mentor, the platform, and the organizing body. These three main categories along with its sub-categories form a comprehensive framework for an electronic mentoring that combines technical factors with human and emotional factors and can be used in any field and education.

Earnings, as one of the most important outputs of the accounting and financial reporting system, are of great interest to various users for making appropriate decisions in resource allocation. In addition to its quantitative value, if earnings lack appropriate quality, it can lead stakeholders astray and result in misinformed decisions. According to research literature, there are numerous definitions and classifications of earnings quality (EQ) and financial reporting quality (FRQ), along with measurement criteria, but there is no general consensus among them. The criteria examined in this study include a total of eight criteria based on accounting (accruals, persistence, predictability, and smoothness) and market-based (value relevance, timeliness, and conservatism) perspectives. For this purpose, after reviewing the research literature in this field, the advantages and disadvantages of these criteria were explored and critiqued. Research in this area can contribute to the development and determination of an optimal model in the context of the Iranian capital market.

The present study aims to propose the concept of Strategic Innovation. In this research, the qualitative method of concept analysis was used to form concept of Strategic Innovation through abductive and synthetic methods by using existing concepts and insights. For this purpose, articles published after 2000 in the database of Google scholar, Science direct, Web of science, SID.ir and Ensani.ir, which included keywords of Strategic Innovation, were selected. Then results were filtered by the keywords of Designing, Create, Changing, Development, Competitive and Performance. Finally, after reading the abstract of articles, 73 of them deemed relevant to our study and were reviewed. Studies showed that Strategic innovation is related but different from the concepts of Designing, Create, Changing, Development, Competitive and Performance. Characteristics of Strategic innovation are Innovative organizational Culture, dynamic capability, Strategic Agility, creativity, strategic entrepreneurship and Creative Destruction. The components of Strategic Innovation are the types of Strategic innovation (organizational innovation, innovation and redesign of the processes, product/service innovation, and market innovation), the methods of Strategic Innovation (incremental strategic innovation and transformational strategic innovation), the Strategic and Entrepreneurship orientation (strategic renewal, emergent strategies, Advantage and Opportunity-Seeking Behavior, and identifying the changing priorities) and Strategic Competitive behaviors (analyzing the competition mechanisms and the new competition routes). Strategic Innovation is a meta-capability that including a sum of characteristic and components.

The aim of this study is to employ quantitative electroencephalography (qEEG) to map the brain of cognitive empathy in neuroleadership. The research method is predicated on the interpretation of two distinct phases of the brain map of participants from the community of managers who have a minimum of 5-10 years of experience leading groups and a maximum of 20-30 years of experience. In order to evaluate the capabilities of neuroleadership, the samples were analyzed and interpreted using the 2018 version of the NeuroGuide software. The disparities between the two phases in the participants were also analyzed. In the initial phase, only the waves were recorded. The second phase, which involved cognitive exercises and a four-month interval, was dedicated to the investigation of the empathy component, particularly in the brain cortex. This phase was conducted using the scarf model, clinical interview, two-stage interpretation at the University of Tehran counseling center, and cognitive verification. In 2022-2023, it was conducted on 12 participants as a statistical sample. Positive empathy predicted an increase in the activation of the left dorsal (frontal pole) (P<0.05). The activity of participants has been observed to alter in order to perform a pleasurable task, consistent with their positive emotions and empathy (both positive and negative). With transform (FFT) signal processing and analysis have been used to calculate Discrete Fourier Transform (DFT) as well as its inverse fully known as Inverse Discrete Fourier Transform (IDFT). According to the interpretation of brain maps, the results of this study indicate a direct correlation between leadership, functions, and semantic processing in empathy.

Despite the large investment in applying artificial intelligence in the field of human resources, identifying the challenges and opportunities of this new approach has remained far from the opinions. In this regard, the aim of this research is to identify the challenges and opportunities of using artificial intelligence in human resources management.The method of this qualitative research is meta-composite. The data collection tool is past research and library documents in this field. The method of data analysis is open coding.According to the research findings, among 950 related articles and theses, 44 main researches or identification criteria were analyzed. The extracted propositions include 64 codes, 18 concepts, 4 sub-categories and 2 main categories.Based on the results of data analysis, the challenges of using artificial intelligence in human resources management are: technical/informational challenge, human challenge, ethical/legal challenge, organizational challenge. Also, the opportunities of using artificial intelligence in human resources management include: improving the user experience of employees, improving human resources processes, reducing the costs of human resources management, developing strategies, aligning with digital transformation and the movement of the millennial generation, and improving the level of management.

This research was conducted to analyze the dimensions of the perceived justice model of human resources in the organization with the approach of organizational cultures in the government organizations of the Tehran metropolis. The method is grounded theory. Three hundred thirteen articles were analyzed, 90 of which were Persian (from 1398 to 1401), and the rest were written in English (from 2018 to 2022). Interviews were semi-structured. The population was the relevant managers and assistants in government organizations in the Tehran metropolis, and 20 of them took part in this research. The results identified eight selective codes, 16 central codes, and 285 open codes. The main indexes included market organizational culture, developmental organizational culture, hierarchical organizational culture, tribal organizational culture, distributive justice, procedural justice, transactional justice, and informational justice. In the second round, we sent a questionnaire to 20 experts to determine the intensity of the effect of each component. In this research, the agreement level of each component and sub-component in the proposed model is determined using Kendall's coefficient of agreement test. The research findings indicate that the dimensions of the perceived justice model include (distributive justice, procedural justice, transactional justice, and informational justice), organizational cultures (market organizational culture, developmental, organizational culture, hierarchical organizational culture; it was a tribal organizational culture.

In this paper, the efforts aligned with the 17 sustainability goals as one of the precursors of employer branding; It will connect two very current and underexplored marketing topics. Therefore, this study aims to design and explain the employer's brand model using a sustainable marketing approach.In summary, this research aims to answer the main question using a qualitative method and a grounded theorizing approach, "How is the presentation of the employer branding model with a sustainable marketing approach?" Also, this study aims to create a positive image of social responsibility actions and align with companies' sustainability goals under employer branding (with a sustainable marketing approach) to help recruit job applicants and keep talents in the company.Considering the nature of this research, which is exploratory research, the strategy is grounded theory, and the sampling method is theoretical sampling.The paradigm model of this research was designed based on the paradigm model of Strauss and Corbin. In this model, after implementing Open Coding, Axial Coding and Selective Coding, the final research model consists of 16 main categories, 40 sub-categories and 147 concepts.This research showed the consequences of building an employer brand with a sustainable marketing approach at four levels: a. subjective characteristics of sustainable employer brand; b. Sensory characteristics of the sustainable employer brand, c. Symbolic features of sustainable employer brand; and d. The instrumental characteristics of a sustainable employer brand are achievable.

In the context of today's intensely competitive environments, the ability of organizations to meet and exceed the expectations of their key stakeholders has become increasingly crucial for their survival, as well as for boosting their overall competitiveness and productivity. This dynamic forms the crux of a significant issue in the realm of effective interaction between organizations and their external environment, widely recognized as "corporate social responsibility" (CSR). The critical importance of CSR in the competitive landscape of today's markets has led to a proliferation of scholarly studies from varied perspectives, each with distinct objectives. In pursuit of gaining a deeper and more comprehensive understanding of the CSR practices adopted by organizations, this research has undertaken a detailed review and classification of the strategies that banks have implemented in alignment with their responsibilities towards external stakeholders.

This study is conducted as qualitative applied research employing a meta-synthesis approach. The data sources for this investigation included a curated selection of articles from international scientific databases, carefully chosen based on stringent criteria designed specifically for the meta-synthesis process.

The practices that banks have adopted in accordance with their corporate social responsibility towards their external stakeholders can be systematically categorized into five principal groups: actions related to society, the environment, customers, competitors, and suppliers. Delving deeper, societal-related actions are subdivided into six classifications: economic, social, legal, artistic-cultural, educational, and sanitary-health initiatives. Environmental CSR actions by banks are grouped into four distinct categories: resource and energy consumption management, environmental protection efforts, environmental development initiatives, and practices related to green banking. The classifications of actions related to customers are delineated based on the nature of customer interactions, the quality of customer service provided, the intrinsic qualities of the products, and the delivery methods of these products. Additionally, the expectations of stakeholders compel banks not only to act ethically towards their suppliers and competitors but also to avoid any unethical practices. Although the actions taken in this regard are less numerous than those aimed at other stakeholders, their importance in the CSR strategies of banks cannot be underestimated.

The diligent efforts of banks to align with the expectations of their stakeholders establish them as socially accountable entities, which significantly enhances their sustainability and continuous productivity within competitive markets. The distinctive nature of the research methodology, incorporating both qualitative approaches and meta-synthesis strategies, enabled the researchers to tackle this issue from a holistic perspective. Consequently, the practices of corporate social responsibility in the banking sector with regard to external stakeholders were exhaustively identified and systematically classified. These comprehensive findings provide a valuable and effective framework for banks and other akin organizations to develop and refine their corporate social responsibility programs concerning external stakeholders.

Project delays are a prevalent issue in construction projects, particularly in Iran. The project schedule is established and approved after signing the contract and designing the plans, however, most of the project managers cannot complete the project on time and projects often overrun their scheduled completion dates. Generally speaking, the project is "delayed". Various factors contribute to these delays, and extensive research has been conducted to explore their causes. Disagreements between contractors and employers over the causes of delays often result in disputes and negotiations regarding costs and accountability. Consequently, delays are generally a costly problem. In some cases, it has been observed that delays may not be costly for all parties involved and can create conflicts of interest. In addition, project delays have many varied effects that increase the complexity of the problem. When explaining the cause-and-effect relationships of delay impacts, the System Dynamics model illustrates the outcomes of management decisions related to these delays. This paper aims to examine the consequences of construction projects’ delays and the relationships between them from the perspectives of various stakeholders.

This research utilized a combination of qualitative and quantitative methods, as well as nested methods. First, delay effects were gathered from various sources and compared with expert opinions during the initial interview. After categorizing these delay effects, a conceptual model was developed. The case study centered on a construction project in the central Iranian city of Qom. Due to the limitations of the case study, the number of project delay effects was reduced. Relevant variables were defined and incorporated into the System Dynamics model for simulation. Additionally, the perspectives of project actors from a second interview were considered. These viewpoints informed the development of policies and conditions, which were then, analyzed using the System Dynamics mode.

The results of this study revealed that, in inflationary conditions, costs increased exponentially over time. However, employing contract termination could prevent the imposition of more costs in such a situation. Nonetheless, if managers prioritize reputation over cost, they would increase the project’s budget allocation to avoid additional expenses and expedite its completion. Moreover, the simulation of project financing during price fluctuations indicated that the purchase profit at a lower price could compensate for the cost of delays of up to two months. In a speculative scenario, up to 10% of the project budget could be invested in other medium-term projects, with the resulting revenues supporting the primary project.

This paper investigated the assertion that delays are costly in all construction projects. After setting up a list of delays and categorizing them, this paper simulated a System Dynamics model. This study confirmed that delays are almost always costly. However, their impact depends on the managers’ mindset and project conditions. This paper proved that project managers could strategically introduce temporal delays. Specifically, under the two analyzed scenarios, managers could arrange delays such that the benefits from the delay would outweigh its costs.

In recent years, numerous changes and developments have impacted the auditing profession and are expected to continue influencing it in the future. Advances in information technology and the impact of their tools on audits, new needs of audit users, new reporting and governance models, domestic and global economic and political events, etc., are examples of these changes. Evidence shows that the necessary changes in auditing are not keeping pace with the speed of these developments, resulting in delayed and mostly passive responses. To sustain the profession, improve service delivery, and enhance audit quality, it is crucial to respond to upcoming changes proactively and be prepared for the future by identifying and reacting to emerging trends. Otherwise, the auditing profession risks losing its status as a valuable service. Identifying the drivers of change is the first step in addressing these changes, allowing us to prepare for future events. Therefore, the purpose of this research is to systematically review the literature, classify the results, and interpret the findings to identify the future drivers of auditing.

This research is both practical and qualitative, conducted using a meta-synthesis approach. The process involved setting research questions, systematically reviewing the literature, screening the identified studies, extracting information from the articles, and analyzing and synthesizing the qualitative findings. After quality control, an interpretation of the findings was presented. By employing a meta-synthesis approach, the research provides comprehensive and interpretive results, offering a clear picture of the future of auditing.

After reviewing the content of 41 studies, 62 drivers affecting the future of auditing were identified and categorized based on their impact on the near and distant environments. Of these, 28 drivers were classified according to the P.E.S.T.L.E. framework (Political, Economic, Social, Technological, Legal, and Environmental). Additionally, 34 drivers related to the near environment were organized into eight general categories: human resources, academic and professional education, audit procedures and approaches, professional structure, stakeholders, work standards, reporting frameworks and corporate governance, and customers and the business environment.

Based on the findings of the conducted studies, stakeholder needs to give meaning to the audit. Currently, stakeholders expect the audit to provide more insight into a changing environment. Additionally, they anticipate an expanded audit scope and the use of more innovative tools. To meet these needs, auditors are expected to proactively address changes, enhance the quality of auditing by acquiring and applying necessary skills, and ensure that the educational system includes more up-to-date topics. Policymakers should also ensure the continuous adaptation of standards to align with ongoing changes in this complex environment.

The discussion of "feasibility" of strategic transformational plans is one of the major challenges facing managers in the field of organizations in the current changing era. A problem that usually goes back to the implementation of transformation plans. Correct formulation of strategic plans is considered a heavy duty of the management team, but its implementation in the organization is much more difficult. There are many obstacles in the way of implementing strategic transformation plans, and behavioral obstacles are considered to be one of the most important obstacles in the implementation of plans in the organization. The existence of behavioral obstacles in employees is not an issue that can be easily ignored in the implementation of strategic transformation plans, but this issue is often neglected or less addressed, because mostly in this process, the preparation and compilation of technical and justification dimensions. Transformational plans are the main focus and the stages of implementation and implementation as well as evaluation of these plans have been ignored. For this purpose, the aim of the current research is to provide a model for identifying behavioral barriers in the implementation of transformation plans in Shahr Bank.
The current research was from the perspective of the main applied-developmental orientation, from the perspective of exploratory nature, and from the perspective of qualitative and questioning approach. The participants in the research include senior managers and members of the board of directors, managers (heads of departments and regions) and expert experts of Bank Shahr who were related to transformation plans in various roles, and by using targeted sampling and reaching the theoretical saturation point, there were 13 people from They were selected as samples. Theoretical saturation logic was used to determine the sample size at this stage. To check the reliability of the interview from the reliability of the two coders and to check the internal validity of the interview questions, a pre-test was done with three interviews, which led to literary and writing editing and adding two questions to the interview questions. Foundation data theory with Glazer's emergent approach was used as the analysis method. In the foundational data theory with Glaser's emergent approach, there are two stages of coding, which are respectively: real coding (open coding and selective coding) and theoretical coding.
The findings of this research state that the behavioral barriers to the implementation of transformation plans in Shahr Bank fall into three general categories: barriers before planning, barriers during planning, and barriers during implementation, each of which consists of specific categories, concepts, and codes. Pre-planning obstacles include factors: individual characteristics, thoughts, beliefs and mental beliefs, lack of attention to feasibility studies for the implementation of a transformational plan; Obstacles during planning include factors: structural, process and content weaknesses, human resource system weaknesses and communication weaknesses; Obstacles at the time of implementation include factors: cultural inefficiency, relative instability, lack of meritocracy system, lack of leadership skills, lack of management skills, inability of employees, lack of learning and transfer of knowledge in the bank and lack of flexibility of transformational plans.                           
Before implementing transformational plans, managers and officials need to create the necessary background for implementing transformational plans, and without proper planning and conditions, the plan's implementation will fail. Many of the platforms necessary for the implementation of transformation plans are not available in Shahr Bank. The existing infrastructures have not been updated along with the change of approach from traditional to strategic. The statistics and information system does not have sufficient coherence, and there is no possibility of timely access to the required information in many cases. Behavioral obstacles during planning are the obstacles that affect how the plan will be implemented in the future during the planning stage. All these activities form the content of transformational plans, the result and output of which are documents that are used as a practical guide for implementation at the bank level after approval in the form of a set of processes. It is necessary to comply with some requirements in preparing development plans and producing the content of these plans. Requirements that if any of them are not met, the implementation of the plan will face many challenges. The implementation phase is the most important phase of planning and implementing transformation plans. Because success in achieving the goals of the plan is not possible except in the shadow of the correct implementation of the plan. A transformational plan needs legal and comprehensive rules in which the rules are specific and transparent so that there is no conflict between different levels from planning to implementation and it has an integrated structure. The culture of resistance to change, the culture of subjugation, the governance of the branch-avoidance culture, etc. are some of the things that will become obstacles to the proper implementation of transformational plans in Shahr Bank. The lack of meritocracy and recommendation assignments is one of the most important obstacles to the implementation of transformational plans. Successive changes of leaders and managers and short-term service periods lead to a feeling of lack of commitment to implement a transformational plan. If managers and employees have a correct understanding of strategic planning and transformation plans; They will have less resistance to the implementation of the plan. The new officials deny the previous activities and in some cases defy the existing plans. Planning and implementation of the plan must have continuous and proper communication. In the implementation of transformational plans, the obstacles identified in the three mentioned stages must be carefully considered.

Today, the development of the Internet and digital platforms has changed customer behavior in marketing channels and increased the number of touchpoints between customers and companies during the customer journey. However, this increase in touchpoints is not always positive for customers. Although providing additional information through different touchpoints may seem like a good idea, it can become ineffective and reduce customer attention, leading to disconnection and less engagement. Thus, analyzing customer journeys has become vital to identifying the enabling and inhibiting factors in both online and offline touchpoints. Personal characteristics such as age and gender can also affect the customer journey as well as channel and touchpoint selection, making it important to address this challenge differently among various businesses depending on their target customers. Young women in the women's clothing industry exhibit unique shopping behavior, spending a lot of time in different stores and channels to evaluate quality and brands. Therefore, this study aims to identify and analyze the enabling and inhibiting factors in the clothing shopping journey of young women.

The research’s approach was a qualitative and exploratory one. The research strategy was a multi-case study, and interviews were used to collect data. The statistical population of the research consisted of the young women in the provinces of Tehran, Isfahan, Qom, Fars and Alborz who had the experience of buying clothes from multi-channel clothing stores. Non-probability judgmental snowball sampling method was used to select the sample. The participants' data were collected from the viewpoints of education level (postgraduate, under postgraduate), marital status (single, married), and income (unemployed, employed with a monthly income of less than 10 million Tomans, employed with a monthly income of more than 10 million Tomans). In this regard, interviews were conducted with 12 people, but, in order to increase the accuracy and accuracy of the data, interviews were conducted with 20 people until saturation was reached. The content analysis method was used to analyze the interviews and the obtained codes. The frequency of the analysis units (codes) served to determine their weight or importance. For this purpose, the data were first read line by line, and primary codes were extracted. As many as 398 codes regarding enabling factors and 245 codes regarding inhibiting factors were identified, and they were categorized into 33 concepts in the form of 12 sub-categories and four main categories in the enabling factors and 22 concepts in the form of 12 sub-categories and four main categories in the inhibiting factors affecting customer interactions in digital, physical and common touchpoints.

The study revealed that women's purchasing decisions are influenced by various factors at each stage of the purchasing process. For the appeal stage, storefront attractiveness, social media posts, and clothing models were cited as the most enabling factors, while unattractive storefronts and clothing models were found to be inhibiting factors. As customers transitioned to the ask phase, a suitable store environment, appropriate seller behavior, attractive social media content, and a wide product variety were identified as the most enabling factors. Conversely, creating a sense of distrust, inappropriate seller behavior, and poor admin responses had negative impacts on women's shopping experiences.During the transition from the ask to the act stage, appropriate seller behavior, affordable products, and proper admin behavior in online stores were found to be positive factors. Conversely, inappropriate seller behavior in stores, improper interior design, and inadequate admin behavior in online stores discouraged young women from making a final purchase. In the advocate phase, economical products, appropriate seller behavior, fast and affordable shipping, and trustworthy social media pages were identified as the most common enabling factors for young women to recommend products to others. Inappropriate product shipping, lack of value for money, poor seller behavior, and inadequate admin behavior on the page were noted as the most common inhibiting factors.

The research findings indicate that young women place great emphasis on a variety of factors when making purchasing decisions, both online and offline. For physical stores, the exterior and storefront's attractiveness, as well as the ambiance of the interior environment, are important factors. Additionally, the salesperson's demeanor, provision of relevant information and guidance, and creation of a comfortable buying experience for the customer are crucial. In terms of virtual stores, responsiveness from administrators, the availability of relevant information, building trust with customers, and fast and affordable shipping options are vital considerations. Moreover, product variety, quality, color choices, attractive pricing, and store credibility are significant factors across both online and offline shopping experiences.