foundational data theory

Policy-making in tourism development planning necessitates the adoption of innovative methodologies within the domain of urban governance. In alignment with this framework, it is imperative to implement policies that focus on the processes of "developing a good governance model for tourism in the post-COVID-19 era in Iran." This approach aims to mitigate the challenges posed by the pandemic, which has imposed significant strain on the tourism industry by reducing the evaluation of tourism governance indicators and establishing a foundation for their implementation. The methodology of this research is descriptive-survey with a practical focus, employing both documentary studies and field research. The qualitative component of the study utilized interviews as a tool for data analysis and the examination of relevant tourism indicators. The statistical population comprises experts and stakeholders involved in the tourism sector in Iran, with a sample size of 14 individuals selected through a combination of purposive and snowball sampling techniques. In-depth semi-structured interviews were conducted, and the data were analyzed through a process of open, axial, and selective coding until theoretical saturation was achieved, leading to the categorization of main and sub-categories. The data analysis was informed by the grounded theory methodology. The findings of this research, which identify indicators of effective governance and elucidate the causal conditions for the application of such governance in Iran's tourism industry, provide a foundation for potential outcomes, including the enhancement of the business environment, particularly in the aftermath of the economic downturn experienced due to the COVID-19 pandemic. These outcomes may lead to the creation of competitive advantages through the establishment of conducive platforms, including organizational measures, infrastructure development, technological enhancements, and the implementation of information and communication management strategies, marketing strategies, and oversight mechanisms, all of which are articulated as a comprehensive model.

The purpose of this research is to know and understand the current situation of internal audit in Iran and to identify the components and finally to present and compile a suitable cultural model in organizations on the development of internal audit according to the conditions of Iran. For this purpose, the proposed model was examined and first by using the method of content analysis, literature and theoretical foundations to identify the primary components and the coding method and foundation data theory to identify the final cultural components related to the development of internal audit in Iran and from The Delphi method was used for its validation.The findings of the research showed that the cultural components in organizations can be effective in the development of internal audit in Iran: Includes: 1-organizational factors including: 1-component; 2-Extra-organizational factors including 5 components 3- Individual factors including 5 components 4- Management factors included 10 components and 5- Laws and regulations factors included 4 components. The results of this research can contribute to the improvement, creation and development of internal audit by paying attention to the cultural category in organizations and determining the impact of internal audit on the promotion of culture in Iranian organizations. Also, our research can lead to the improvement of the position of internal auditors, which is also mentioned in the instructions of the Stock Exchange Organization and the internal audit charter, and on the other hand, the opinion of the board members and senior managers on the cultural components that influence the development of auditing attract internal in organizations. Also, the results of this research can help auditors in promoting the organizational culture and attract senior managers to the cultural components affecting the underdevelopment of internal audit.

The research method was qualitative and quantitative. Among these 16 categories, 2 categories appeared as central categories to form the components of the data theory obtained from the research, along with the other 14 categories. A story and a visual model were used to present the theory. The central category identified in this research is "company size and asset structure" and the rest of the categories make sense in relation to it. The categories were placed in the five categories of causal conditions (4 categories), background or context (3 categories), intervening conditions (2 categories), strategies (2 categories), consequences (3 categories) to be presented in the visual model. In the next step, selective coding and theory creation have been done, and in order for the analyzes to become theories, the concepts were regularly related to each other and each of the categories were related to their dimensions. In the following, the strength of the presented model was confirmed by using the data. In this section, a questionnaire of 91 questions was compiled based on the indicators, components, concepts and categories of the proposed model, and after confirming its validity and reliability, it was distributed and collected among the research community. Based on the collected data and using LISREL8.80 and SmartPLS.03 software, the relationships of the proposed model have been examined, and finally the results show the significance of the relationships and components of the model.

The success of organizations depends on identifying the current and future expectations of customers and integrating them into decisions to face the uncertain future. Adapting the service features to the changing demands shows the need for future study in service quality for all organizations that are in contact with customers.

The purpose is to provide a paradigmatic Providing service quality management model with a future research approach (case study: active industries of Khuzestan province)

The research method is mixed and exploratory, and according to the future research approach, the scenario writing method was used. The statistical population in the qualitative phase of the research was the experts of industrial companies in Khuzestan province. The sampling method was the snowball sampling technique, which reached 18 samples for modeling. The statistical population in the quantitative section consisted of 400 heads and managersand 182 people were selected by random sampling.

Based on the analysis of the qualitative data obtained from the interviews and the coding using MAXQDA software, 103 codes and 20 categories were identified. Tthe relationship between variables was tested and confirmed based on a causal structure with PLS software. Also, eight scenarios for the future were compiled using the mutual impact analysis matrix, and selected three acceptable scenarios (optimistic, probable and pessimistic).

According to each scenario, appropriate suggestions were presented to help managers to make strategic decisions in order to grow and develop the quality of services related to the industry and a favorable future.

In the last two decades, corporate governance has undergone many changes, including the role of the audit committee, which has changed from a passive state to an active state in companies. Audit committees are a valuable and complementary part of governance activities in organizations, and their existence is the title of a supervisory structure is considered an important element in good corporate governance, so the skills and competencies of the audit committee are vital for the effectiveness of the committee in performing its duties. Therefore, the purpose of this research is to provide a model for the competence of audit committee members according to the conditions prevailing in the country of Iran. The present research was conducted by using the interview with 15 experts in the auditing profession who were part of the academic faculty of the university and the society of official accountants of Iran, the audit committee of the partners of the auditing institutions, using the data-based snowball method. The collected research data were analyzed through three stages of open-centered and selective coding, and 174 conceptual codes, 18 sub-categories, 9 main categories and a conceptual model were extracted. Therefore, the most important achievement of this research can be the achievement of a paradigmatic model of audit committee competence. The results of this study showed that the competence of audit committee members in order to achieve the desired level of effectiveness requires a set of individual knowledge, skills, experience and environmental competences. Brought this study can be a good start to consider an index to achieve and evaluate the necessary competencies among members of the audit committee to be used by professional associations and organizations and board members.

The research method was qualitative and quantitative. Research information was collected through interviews. The statistical population of the research included an unlimited number of experts, professors and specialists of manufacturing companies, 21 of whom were selected until reaching theoretical saturation. The sampling method was snowball. Primary data were collected through interviews. According to the methodological process, during the three stages of open coding, central coding and selective coding, first, the codes related to the topic were identified from the large number of primary data types; Then, through continuous comparison, a concept was extracted from several codes, and in the same way other codes were also converted into concepts until finally 91 concepts were obtained. In the next step, some concepts were put in the form of a category so that 16 categories were obtained for this research. The findings of the research showed that 2 categories emerged as central categories, which include: company size and asset structure. Other categories to be presented in the visual model were placed in five categories: causal conditions (4 categories), background or context (3 categories), intervening conditions (2 categories), strategies (2 categories), consequences (3 categories). In the following, based on the indicators, components, concepts and categories of the proposed model, a questionnaire of 91 questions was compiled and based on the collected data, the relations of the proposed model were examined, and finally the results showed the significance of the relations and components of the model. had been presented.

This qualitative research was conducted with the aim of designing a model of the digital transformation system in the tax organization and with the approach of foundational data theory. The researcher collected information with a qualitative approach and with a detailed review of the literature and the history of digital transformation, researches, articles and multiple domestic and foreign books, as well as field and targeted interviews with 18 university professors and experts of the tax organization. The researcher reached theoretical saturation in the twelfth interview and the interviews were stopped) and by using the foundational data theory and three-stage coding (open, central and selective), to analyze Qualitative data has been collected. Based on the findings of the research, the categories of intra-organizational factors and extra-organizational factors as independent variables as well as the categories; Identification, environmental requirements, development and maintenance were considered as moderator variables. This qualitative research was conducted with the aim of designing a model of the digital transformation system in the tax organization and with the approach of foundational data theory. The researcher collected information with a qualitative approach and with a detailed review of the literature and the history of digital transformation, researches, articles and multiple domestic and foreign books, as well as field and targeted interviews with 18 university professors and experts of the tax organization. The researcher reached theoretical saturation in the twelfth interview and the interviews were stopped) and by using the foundational

One of the most important challenges that currently threatens society and the auditing profession is the tendency of auditors to leave the auditing profession. In recent years, we have seen an increasing number of requests for auditors to leave audit institutions. The purpose of this research is to investigate the factors affecting auditors' exit from the auditing profession. In order to achieve this goal, with a qualitative methodology approach and using the foundational data theory method, in 2022 and 2023 with 29 experts in the auditing profession who were randomly and purposefully selected using the snowball method. An interview was conducted and theoretical saturation was achieved at the end. The interviews conducted using Atlas TI software became a developed model consisting of three categories of factors: micro, medium and macro. The results obtained from the research showed that 64 factors cause auditors to leave the auditing profession The most important factors are audit fees, job burnout, alternative job opportunities for employees, lack of patience of employees for job promotion. The present study can provide interesting and useful views for the auditing profession, auditing institutions, the community of certified accountants and legislators in order to prevent auditors from leaving the profession and strengthen the position of the independent auditing profession in Iran.

This study aims to expand the model of improvisation capabilities in technological startups companies in Iraq. The research method is qualitative. The statistical population includes senior managers and experts of technological companies; With an 10 years of official presence and experience in startups in Iraq, the statistical sample of the research in the qualitative part was interviewed with 12 people from the management staff and experts and senior managers of technological companies active in the field of communication in Iraq. The data collection tool was a semi-structured and in-depth interviews. The data obtained in the qualitative section were analyzed with foundational data theory and open and axial coding. The tool to check the validity and reliability of the questionnaire was to check the face validity and retest reliability. After analyzing the findings of the qualitative part, based on the grounded theory model of the foundation, the causal factors include organizational factors, support factors and structural factors. Contextual factors include environmental analysis and improvisational learning. The main phenomenon which is the improvisational ability consists of individual abilities, executive abilities and managerial abilities. Intervening conditions include internal factors in implementation and external factors. Strategies include market orientation and continuous innovation. Consequences include business performance and internal performance.

The purpose of this research is to know and understand the experiences of experts in the field of presenting the company's leadership model in the information technology age. This study has a qualitative design. In this research, a structured interview was conducted with 20 experts who are familiar with corporate governance and information technology, and the obtained information was analyzed with open, central, and selective three-stage coding based on the foundation's data theory. The selected codes were categorized into four main groups of effective factors in technology implementation, internal controls, external controls, and effective corporate governance. Increasing expertise and updating, integrating information and productivity, independent and internal auditing, internal controls, service compensation system, incentive system, reward system, virtual and borderless network organizations, media control, legal system control, stakeholders' needs, market control is one of the components of corporate governance in the era of information technology, which increases the effectiveness and efficiency of the corporate governance system.

The final goal of the research is to provide a model for co- branding according to the modern banking structure of our country so that it can cover the growing needs in the field of banking.

In this research, to achieve the co- branding model, the qualitative method of foundation data theory has been used, and the main basis for collecting information in this method is to conduct semi-structured interviews with knowledgeable people and experts in the sampling used in this article was theoretical sampling. After conducting interviews and collecting information, the codes obtained in different sections were analyzed and after three steps of open, central and selective coding, the final model was obtained by the researchers of this article

The final model consists of the sum of the central category, causal conditions, intervening conditions, strategies and finally, the consequences and results of co- branding. Each of these conditions and factors that make up the model have variables and categories that pay attention to them to achieve the final goal of co- branding. Originality: Tis article is taken from thesis of Phd.Masoumeh Ghaffari charati

Empowerment is the key to the success of educational organizations and systems. The purpose of this research was to present a pattern of empowerment of faculty members in the Islamic Azad University of Qom province.

The study used a qualitative approach based on Grounded Theory and a quantitative survey method. For the qualitative part, 15 university faculty members were selected through snowball sampling and semi-structured interviews. The quantitative sample comprised all full-time faculty at the Islamic Azad University Qom (221 members), with 145 selected using Cochran's formula. Data analysis in the qualitative part utilized the Strauss and Corbin model's three coding stages: open, axial, and selective coding. In the quantitative phase, confirmatory factor analysis was employed.

The qualitative findings identified 145 concepts, 12 main categories, and 32 subcategories, including causal, contextual, intervening factors, strategies, and outcomes. The quantitative phase confirmed face validity with statistical samples, and content validity was validated by experts. Reliability for all categories exceeded 0.7, as measured by Cronbach's alpha.

The results of the research showed that the empowerment of the faculty members of the university makes the university to operate successfully in a competitive environment in such a way that while being influenced by the environment, it also has an effect on it.

As an addict, the organization is like addicts whose lives have become uncontrollable and chaotic, and are powerless against addictive behavior and are increasingly involved in the addiction process. New structures can be a special strategy to overcome this emerging phenomenon. The purpose of the current research is to overcome the phenomenon of organizational addiction by designing a holographic structure using the foundational data theory. The research method was in the qualitative part of the foundation's data theory and in the quantitative part of the survey. Qualitative data were obtained through semistructured interviews with 13 people (purposive sample) from Fars University of Medical Sciences. Also, in order to collect data in the qualitative part, a study of all available internal and external documents related to the research topic and a semi-structured interview were used. Validity and reliability criteria were used to validate the data. The validity of the interview was confirmed using the four criteria of Gaba and Lincoln (1994). To analyze the qualitative data, open coding, axial coding and selective coding were used to select and determine the category of the central phenomenon. The statistical population in the quantitative part was all the employees of the University of Medical Sciences, who were selected using Cochran's formula by simple random sampling. In order to validate the researcher-made questionnaire, experts and professors were used, and most of the experts confirmed its validity, and to verify the reliability of the questionnaire, the method of conducting a pilot test and calculating Cronbach's alpha with SPSS software was used; Accordingly, Cronbach's alpha is 858/. It was calculated that it shows the reliability of the researcher-made questionnaire. The researcher-made questionnaire included questions that referred to the concepts classified in the qualitative section. The results of the research included the identification of causal factors(9 components), background conditions(10 components), intervening conditions(14 components), strategy(8 components) and positive results. Using the characteristics of holographic structure, the University of Medical Sciences should adapt its structure to environmental changes and adopt appropriate strategies in order to move out of an addicted organization.

As one of the examples of ethical behavior: paternalistic behavior plays an important role in the level of compliance with the code of professional conduct by auditors. Therefore, this study aim is to provide a pattern of non-paternal behavior of auditors in Iran. In order to design the research pattern, the foundational data theory was used. In order to determine the current status of paternalistic behavior of auditors, 12 experts working in auditing institutions were interviewed in 2023, who were selected purposefully and by snowball method. After analyzing the interviews and performing the coding process, we obtained 91 concepts in the field of some auditors' non-paternal behavior, which were classified into 9 main categories and 21 sub-categories, and finally, the research pattern was presented. According to the findings of the research causal conditions includes the characteristics of the auditor (personal characteristics, characteristics related to the profession), the economic challenges governing the auditing profession (attracting clients, financial conditions of the auditor) and the relationship between the auditor and the employer (relationship orientation) and background conditions including the low level of job knowledge. (low experience of the auditor), environment and culture (the environment and culture governing the employer's company, the environment and culture governing the auditing firm, the environment and culture of the family) are Also, according to the obtained results, laws and standards (insufficiency in laws and regulations, insufficiency in regulatory mechanisms, insufficiency in standards) and structure of education (educational challenges) were identified as intervening conditions. The findings indicate that auditors, when faced with the main phenomenon, adopt interactive strategies (auditor's interactive strategies, audit firm's interactive strategies, legislators' interactive strategies, employer's interactive strategies) and the choice of these strategies has consequences (distortion of the mission of the profession, distortion of the position The profession will result in the reduction of people specializing in the profession, financial damages.

Cultural intelligence is an ability and skill that provides the possibility of understanding cultures and peaceful coexistence and adapting to cultural differences; Cultivating cultural intelligence in students brings self-confidence necessary for successful activity in a wide range of situations. The purpose of this research is to design a model for cultivating cultural intelligence in primary school students. In order to present this model and get the data, the qualitative method of the theory of data request or foundation data was used. The participants in this research were experts in child psychology and counseling, and 19 of them were selected through theoretical sampling to conduct in-depth interviews, and the interviews continued until theoretical saturation was reached. Validity of findings was checked by matching method by members and conducting test interviews. To analyze the qualitative data, open, axial and selective coding was used. The results show that 590 primary conceptual propositions with 52 sub-categories and 18 main categories in the form of 6 dimensions of the paradigm model include: causal factors (4 categories), main phenomenon (cultivation of cultural intelligence), strategy (4 categories), background conditions (4 categories) , environmental conditions (4 categories) and consequences (2 categories) were identified. The integration of categories based on the existing relationships between them, around the development of cultural intelligence, forms a paradigm model that shows the pattern of cultural intelligence in primary school students.

Quality is a key factor for survival and future development of any organization and an important factor for gaining competitive advantage. One of the basic tasks of management is choosing a combination of service quality characteristics that is optimal for customers.

This research was conducted with the aim of identifying effective factors in service quality management of industrial companies active in Khuzestan province with the approach of foundational data theory.

This research presented the service quality management model in the active industries of Khuzestan province by using the qualitative research method and data-based theory derived from the theory of Strauss and Corbin (1998). Data analysis was done using the open, central and selective three-step coding method using MaxQuda software. The selection of the sample size using the snowball sampling method reached 18 samples through theoretical saturation.

Based on the analysis of the qualitative data obtained from the interview, 103 open codes and 20 categories were determined.

According to the results of the research, managers of industrial companies can develop their efficiency and effectiveness in the field of service quality management by using the paradigm model presented in this research.

Purpose of this research is to evaluate the role of cooperation in regional sustainable development based on the social capacity model and it was done in a mixed (qualitative quantitative) way. qualitative part was conducted using the Foundation's data approach with 15 experts in the field of development and cooperation and targeted and snowball sampling. In qualitative part, after 3 stages of open, central and selective coding, model including 6 main categories, 45 sub-categories and 260 concepts was presented. In the quantitative part, PLS approach was used to validate the model. statistical population of this research is the Ministry of Cooperation, Labor and Social Welfare and its affiliated organizations, and General Administration of Kerman was selected. the number of experts, assistants and managers of this General Department is 250 people, all of whom were selected as research samples. To collect data in the quantitative part, a researcher-made questionnaire based on a model containing 45 items were used in the form of 5-point Likert scale. results of the quantitative section showed that the causal conditions had an effect on the central category and intervening conditions, the contextual conditions and the central category had an effect on the strategies; Also, strategies affect the consequences of evaluating the role of cooperatives in regional sustainable development based on the social capacity model of the General Directorate of Cooperatives affects work and social welfare in Kerman province. The results show that the model of this research is suitable for the awareness of managers in the field of concepts and categories affecting the evaluation of the role of cooperation in sustainable regional development based on the social capacity model.

It is necessary not to provide an integrated model based on entrepreneurship for the development of student business markets with the approach of foundation data theory and to know the factors that can cause the expansion of such markets in schools. This is important and the main goal of this research. Also, this research with the question of whether strengthening, appropriate educational background and people's knowledge can improve the level of entrepreneurship? designed and carried out. The current study was carried out with an exploratory approach and using the Foundation's data method. The interviews and information gathering were semi-structured, and by using the purposeful sampling method, information was collected from 24 experts in the field of business and entrepreneurship. According to the obtained results, a qualitative model was designed for student businesses. By extracting more than 465 open codes or initial concepts from the interviews, as well as 85 concepts and 26 categories, it was determined that the causal conditions that are directly involved in the development of business markets include 1. Entrepreneurial attitude of school officials and decision makers, 2. Motivation. students, 3. needs assessment and targeted development, 4. teaching-learning process, 5. school quality assessment and 6. continuous monitoring of business markets. The results showed that student business markets lead to improving the level of entrepreneurship, creating new value, training creative students, increasing ability and experience, and improving the level of employment and productivity of students. Finally, the entrepreneurial model for the development of student business markets was designed in secondary schools of the second period of Sistan and Baluchistan province.

This article is designed with the aim of designing a model of the success of the sports expedition convoy of the Iranian military in the 2023 Sizem tournament. This issue can help improve the sports performance of this caravan.

The present research method is a combination of qualitative and quantitative type. In the qualitative stage, by using the foundational data theory, the factors affecting the success of the system have been identified. In the quantitative stage, with exploratory and confirmatory factor analysis, these factors have been confirmed. The statistical population of this research is all the sports experts of the Olympic military champions or Sizm. Information was collected by in-depth interview method.

The results showed that the success of the sports caravan of Iran's military in the 2023 Syzem tournament depends on optimal governance and operational strategies. These factors are affected by causal, contextual and intervening conditions. Also, the use of appropriate strategies leads to the development of human capital and the development of socio-economic capital.

Using a combined qualitative-quantitative approach, this article has identified and analyzed the causal categories and the factors affecting the success of the sports convoy of the Iranian military in the 2023 Sizem competitions. This article can be used as a theoretical model for planning and implementing military sports activities in international competitions. Also, this article can be considered as a basis for conducting future research in this field.