کارت امتیازی متوازن

In today's competitive arena, all organizations need an effective performance evaluation system, so as to be able to measure the efficiency and effectiveness of the organization, human resources and processes. On the other hand, Chipboard has many applications in the construction industry, including cabinets, bedding and furniture, wooden doors except to anti-theft doors. In this industry, wood waste is used, which can be very useful and constructive for the country's economy. Therefore, improving the performance of this industry is very important both in terms of improving the economy of country and in terms of the companies included in this industry

 In this article, using the balanced scorecard approach, indicators in four perspectives (growth and learning, customer, internal and financial processes) were compiled and using a questionnaire and non-parametric Wilcoxon test with a marked rank, 27 indicators were approved out of 46 indicators. Then, the TOPSIS method was used to rank the approved indicators

According to the research findings, the perspective of internal processes in chipboard industry is more important. Among the sub-criteria, the criteria of timely delivery of goods, compliance of employees' performance with regulations and instructions, service to the company's neighboring stakeholders and the level of employee satisfaction are very important in the performance of the chipboard industry.

Strategic control of businesses when they’re facing rapid and profound changes, is one of the most important concerns of managers. The purpose of this paper is to provide a comprehensive model for the strategic control of wire & cable businesses in Iran. The wire & cable industry have a wide range of applications, high demand, and a growing market, and also the increasing desire for electrification and digitalization will provide a basis for its further growth in the coming years. In order to present the mentioned model, the research was conducted in two stages using a mixed method. In qualitative phase, by performing a thematic analysis on 8 semi-structured interviews and 6 video/text web interviews that were conducted with wire &cable industry experts, then classifying them based on 4 perspectives of BSC method in MAXQDA software. In the quantitative phase, the ISM approach was used to test the model, and finally MICMAC analysis was used to examine the relationships between themes. Findings showed that the wire & cable industry has fifteen control concepts that are classified at different levels as described in the final model; In the first phase, the concepts of interactive control, employee control, strategic issues control and performance evaluation are placed, in the second phase, the concepts of value chain control, quality control and customer attraction control, in the third phase, R&D&I processes control, political relationships control and sales assumptions control, in the fourth phase, the concepts of customer satisfaction control and market development control, and finally, in the fifth phase, the concepts of accounting control, organization capabilities control and profitability scenarios control are placed.

Startups often encounter various challenges during their formation and growth, leading to a significant failure rate. Accelerators have emerged as a type of startup support organization, aimed at assisting startups in their early stages of development. The notable success of pioneering accelerators, such as Y-Combinatory, has fueled the rapid proliferation of this incubation mechanism worldwide. Recognizing the need for the flexibility and agility exhibited by startups to maintain their competitive positions, corporations have embraced the accelerator model and established their own versions, known as "corporate accelerators." Despite the positive impact these accelerators have on companies, evaluating their performance has remained a persistent challenge, particularly given their initial struggles with financial performance. To address this issue, it is crucial to establish appropriate accelerator assessment criteria that enable owners and managers to assess the actual performance of corporate accelerators. Therefore, this study aims to contribute to the field by designing a framework for assessing the performance of corporate accelerators and identifying the criteria for measuring their effectiveness. This research adopts a qualitative and interpretive approach. First, a systematic literature review method was employed to identify assessment criteria for accelerators. Among 123 articles extracted from the WOS and SCOPUS databases, after a careful examination based on title and abstract screening, 18 relevant papers were included in the review process. Drawing from the systematic review and essential criteria, a set of performance assessment criteria for corporate accelerators was derived. Furthermore, semi-structured interviews were conducted with 12 experts. These individuals, including managers and owners of accelerators with a minimum of two years of experience, had successfully accelerated more than five startups. Thematic analysis, following the six-step pattern outlined by the Braun and Clark method and utilizing MAXQDA2020 software, was employed to extract and analyze the criteria obtained from the interviews. Through the extraction of performance assessment criteria from previous research and interview data, 285 primary codes were identified, leading to the extraction of 29 sub-themes based on the frequency of occurrences and similarities in meanings and concepts. These sub-themes were subsequently organized into four main dimensions to create a performance assessment framework for corporate accelerators. Built upon the balanced scorecard perspective, the framework encompasses four dimensions: "innovation and technology performance," "startup satisfaction performance," "internal processes of accelerator performance," and "learning and growth performance." Each dimension consists of specific criteria for assessing performance. For instance, the dimension of innovation and technology performance encompasses eight criteria, including "knowledge transfer projects to the corporation" and "solving the company's problems through startups." The dimension of startup satisfaction performance comprises nine criteria, such as "access to the company's network for startups" and "accelerator's speed of interaction with corporations and startups." The dimension of internal processes of accelerator performance incorporates seven criteria, including "the existence of systematic procedures for interacting with the company" and "documented procedures for evaluating acceleration applicants." Lastly, the dimension of learning and growth performance encompasses five criteria, such as "documentation of experiences for learning" and "knowledge sharing within the accelerator." Assessing the performance of corporate accelerators has proven to be challenging due to the intangible nature of their achievements. Consequently, comprehensive research on the assessment of this accelerator type has been lacking. This study contributes to the entrepreneurship literature by providing a comprehensive framework of criteria for assessing the performance of corporate accelerators. In doing so, it enhances understanding of the nature and methodology underlying the assessment of accelerator performance. Moreover, the framework offers corporate accelerator managers and owners the means to conduct more comprehensive assessments, considering a range of criteria beyond purely financial indicators. Over time, this holistic approach enables them to measure progress and assess performance more effectively.

Tax Affairs Organization as a governance organization; For its development, growth and sustainability, it needs an effective performance evaluation system in which it can evaluate the efficiency and effectiveness of its organization's programs, process and human resources.The purpose of this research is to evaluate the effectiveness of strategic human resource management strategies in the Tax Affairs Organization with an emphasis on the general policies of the administrative system. Based on this, the dimensions of the four paternal, committed, contractual and secondary strategies were evaluated by balanced scorecard approaches (Financial approach, customer approach, growth and learning approach, internal processes approach) based on experts' opinions and questionnaires. The ranking was done using ANP technique and Superdecision and Excel software, and the results showed that the secondary strategy with a weight of 0.3197 and the financial approach with a weight of 0.57 have the highest priority and importance in the Tax Administration for the strategic management of human resources.

The complexities of the environment in competitive arenas among military organizations and the increasing expectations of countries and governments have revealed the necessity of knowing the strengths and weaknesses of military organizations and the continuous improvement of key components. Therefore, one of the basic concerns of these organizations, and in particular the strategic navy of the army, which has started world-class operations, is to improve the productivity of major logistics centers. Considering the importance of logistics processes in the strategic navy of the army, the purpose of this research was to provide a framework to measure the efficiency of these centers. This research was applied in terms of purpose and descriptive in terms of implementation method. The data was collected in two steps. In the first step, using interviews and questionnaires with a fuzzy Delphi approach, the components of logistics efficiency of Nedaja have been identified in two phases. In the second step, the weights of the criteria were determined using a questionnaire and information analysis with the Shannon entropy method. Moreover, the performance of four major logistics centers of the Navy was investigated during the first quarter of 1401, using the Promethee method. The results showed that the fourth logistics center was the most productive center in the mentioned time frame. Finally, a framework was presented to review and improve the efficiency of the major logistics centers of the strategic navy of the army.

The utilization of data envelopment analysis models for assessing and ranking organizational performance is on the rise. One of the important challenges of this model is the diminishing of the decision-making unit’s precision when dealing with a multitude of inputs and outputs. Hence, the aim of the present research was to develop a comprehensive performance evaluation model while enhancing the resolution of decision-making units. To this end, a balanced scorecard was used to identify comprehensive indicators. At the same time, for the first time, two objective and subjective approaches based on factor analysis and fuzzy inference system were used simultaneously to reduce indicators and improve the resolution of decision-making units. This study used an explanatory-descriptive method and was conducted as an applied-developmental research. The statistical population for identifying performance evaluation indicators and developing fuzzy inference rules included the experts of higher education institutions of Semnan city. Moreover, twenty-four higher education institutions of Semnan city were selected for model testing. The researcher made two questionnaires for the data collection. The validity of the questionnaires was confirmed by content and construct validity, respectively. Also, the reliability of the questionnaires was confirmed by Cronbach's alpha value and composite reliability of more than 0.7 respectively. The main accomplishment of the research can be designing a unified model with objective and subjective approaches to improve the resolution of decision units. In this regard, 26 indicators were identified and reduced to 8 structures by factor analysis. Also, the structures were scored by relying on the designed fuzzy inference system. The results demonstrated a significant improvement in the resolution of decision-making units when utilizing the proposed model, in contrast to conventional models which are mostly based on objective and subjective methods. As a result, the number of effective units in the proposed model effectively reduced to 10. Additionally, the results of the Kruskal-Wallis test and the calculation of the standard deviation of the efficiency scores revealed that the proposed model with an average rating of 48.29 and a dispersion of 0.221 has a lower efficiency rating and a greater dispersion as compered to other models. This finding serves as a confirmation of the enhanced resolution achieved by the proposed model

This study aimed to explore the role of strategic planning in improving organizational performance in private hospitals in Tehran. This qualitative research was conducted using semi-structured interviews with 23 managers and supervisors from private hospitals in Tehran. Participants were selected through purposive sampling. Data were analyzed using NVivo software, employing coding and qualitative content analysis until theoretical saturation was achieved. The findings indicated that strategic planning significantly enhances organizational performance, process improvement, and resource optimization in private hospitals. Key factors identified included managerial commitment, employee empowerment, communication transparency, and conflict management. The balanced scorecard and strategic human resource management were highlighted as crucial tools for improving hospital performance. Strategic planning is a vital managerial tool that can lead to significant improvements in organizational performance in private hospitals. Effective implementation requires strong managerial commitment, sufficient resource allocation, and continuous evaluation and adaptation of strategies. Hospitals should prioritize employee empowerment and utilize tools such as the balanced scorecard and strategic HR management to achieve competitive advantages and enhance service quality.

In the present age, organizations can survive in the field of competition that continuously strive to improve their performance and this requires the creation of a comprehensive performance management structure. This study has aimed to design an organizational performance management model with a balanced scorecard approach for Khorasan Regional Electricity Company (KREC).

Thematic Analysis strategy has been used as one of the basic methods of qualitative analysis to design the model. The data collection tool was a semi-structured interview including 13 selected experts using Judgmental Sampling that continued until theoretical saturation.

Based on the findings, the organizational performance management model with a balanced scorecard approach was identified and confirmed in four elements including influencing factors on organizational performance (causal conditions, facilitating factors, environmental conditions), dimensions and criteria of organizational performance with a balanced scorecard approach, strategies of the organizational performance management, which lead to internal and external consequences of the organizational performance management such as service improvement and stakeholder satisfaction.

The study can play an effective role in designing a suitable framework for performance management and a useful conceptual model for future investigations while providing practical experience for the implementation of the balanced scorecard.

Strategic alignment of digital marketing activities with the grand corporate strategies is a necessary for new marketing. Increasing development of this type of marketing highlights the necessity for this alignment and synergy. This study aims to identify the factors of e-marketing of commercial organizations that strengthen this type of alignment. The statistical population of this study includes Iranian companies which are active in the field of digital marketing and have received the Enemad. The number of samples was determined via a random sampling method and using the Morgan table as 384 samples. The research data were collected through questionnaires that were provided to managers and e-marketing and planning experts in these companies by e-mail and Google Form. Questionnaire items were designed in two sections: the first one examined the alignment factors in the company, and the second one surveyed the results of its performance through a balanced scorecard. Replied questionnaire analysis was performed using SPSS and Lisrel software. The research method in this study is quantitative and survey. Using the SEM method, a conceptual model for e-marketing alignment and grand strategies of commercial organizations has presented. Performance measurement of organizations that have used alignment factors with the balanced scorecard method in 73% of cases shows better results than other organization.

The aim of the current research was to provide a world-class information systems development model using the balanced scorecard approach in sports organizations. The current research is practical in terms of purpose; In terms of how to collect information, it was a survey. The statistical population of the research was made up of the employees of all 31 general sports and youth departments of the country's provinces (5882 people) and the statistical sample was selected using the Karjesi and Morgan table of 361 people. To collect data, a researcher-made questionnaire was used according to the balanced scorecard approach (4 components and 48 items). The validity of the questionnaire was confirmed by 10 sports management professors and the reliability was 0.86, which indicated its good reliability. Data analysis was done using confirmatory factor analysis and structural equation modeling with PLS software. The findings from the analysis of the conceptual model of the research show that the development model of world-class information systems in sports organizations, in the financial perspective using 5 indicators, in the customer perspective with 12 indicators, in the business processes perspective with 14 indicators and in the growth perspective and learning was confirmed with 17 indicators. Therefore, it is concluded that the development of world-class information systems in sports organizations by increasing efficiency and effectiveness will improve organizational productivity and be considered as a sustainable competitive advantage.

Implementation of the strategic plans will lead to building culture and institutionalization of participatory management, process management and strategic thinking in management of organizations. This paper presents a heuristic method for establishing and achieving the goals of knowledge management at Project-based contracting companies through strategic planning and balanced scorecard methodology. In this research, strategies have been planned and monitored by Balanced Scorecard tool. This tool will establish a balance between organization approaches and goals, including desired goals of knowledge management and its approaches. Sepasad group have been used strategic management process in order to integrate other organizational improvement systems and activities. By this process, it seeks to create a harmony and alignment between the different management approaches such as knowledge management, organizational excellence, project management, etc. Firstly, the role of organizational factors and drivers for change, especially project and knowledge management, will be described regarding to its conceptual model that has been developed in this group. Secondly, balanced scorecard and its four perspectives and also the situation of knowledge management approaches toward this four perspectives will be described. Thirdly, the relationships of knowledge management approaches and balanced scorecard perspectives will be described. Finally, the implementation model of knowledge management in terms of balance scorecard will be explained using the World Award MAKE. The model presented in this paper is exclusively for implementing knowledge management through Balanced Scorecard in project-oriented construction companies.

Due to the increasing need for preparation against environmental uncertainties in New Technology-Based Firms(NTBFs), In this research, the signs of the need to change strategy in new technology-based firms had been discovered.

This study is descriptive in terms of applied purpose, qualitative in terms of method, and in terms of data collection, it is descriptive. The statistical population of the study was CEOs or board members of NTBFs. fourteen CEOs or board members of NTBFs located in the University of Tehran and University of Qom science and technology parks entered the interview process using purposeful sampling and observing the principle of theoretical saturation as a sample. In this study, the thematic analysis method was used to extract themes.

In this study three layers of signs of the need to strategy change had been discovered for example Change in customers' attitudes and lifestyle, the emergence of new and creative technologies (macro environment); The emergence of disruptive products and increasing the attractiveness of the income and financial level of the industry (industry environment); Weakness in leadership and project management, weakness in supply chain management (internal factors).

There are similarities within signs of the need for strategy change among NTBFs (startups), By knowing those signs CEOs of these start-ups can respond appropriately in response to the signs in three layers including macro and industry environment and internal factors

Despite the importance of social media marketing in many organizations, including small and medium enterprises (SMEs), scattered and limited studies have been done to evaluate its performance. Therefore, the present study attempts to develop a comprehensive framework for evaluating the performance of social media marketing in SMEs using the well-known management of the balanced scorecard (BSC). This study is an applied-development study in terms of purpose and mixed-methods in terms of data collection. In order to achieve the research goal, in the first step, the qualitative method via interviewing with experts as well as a comprehensive literature review was applied and the indicators of the proposed framework were extracted. In the second step, a questionnaire was developed for the validation and weighting of dimensions and indicators. Besides, an evaluation of academic experts, experienced marketing managers in the field of social media marketing, and senior managers of small and medium enterprises was done. The findings of the study showed that the financial dimension with a weight of 0.257 was the first priority. The customer dimension with a weight of 0.255 was the second priority. The learning and growth dimension with a weight of 0.250 was the third priority, and then the internal business processes dimension with a weight of 0.236 was the last priority. The developed framework can be used as a tool to measure the strengths and weaknesses of social media marketing performance projects in organizations, especially SMEs.

With the expansion of cyberspace and the emergence of social media, the use of media space has been recognized as a common experience for corporate communication with customers and the exchange of information. In the past decade, social media has had tremendous success. Nowadays, implementing some form of online marketing through social media is very important for all businesses. Despite the importance of social media marketing in many organizations, including small and medium enterprises (SMEs), scattered and limited studies have been done to evaluate its performance. Therefore, the present study attempts to develop a comprehensive framework for evaluating the performance of social media marketing in SMEs using the well-known management of the balanced scorecard (BSC).

This research has been conducted using a mixed-methods approach in three phases as below:
In the first phase, a comprehensive literature review was conducted among the past studies on this field to identify the indicators and dimensions that were mentioned in the previous studies for assessing the performance evaluation of social media marketing.
In the second phase, through a qualitative approach, interviews were conducted with ten experts to identify and extract the indicators and dimensions of social media marketing performance evaluation in SMEs. Judgment sampling was applied for sample selection.
In the third phase, the research approach was quantitative, and a questionnaire based on the indicators and dimensions extracted from the earlier phases was used. The Likert scale was utilized to collect the perception of the respondents on the questionnaire items. For this phase, about 39 samples were collected.

In this study, interviews were conducted using a semi-structured exploratory approach to collect the data. Two criteria of credibility and reliability were used to validate the present study. To achieve these two criteria, the following steps were followed:
Credibility: for this purpose, the participant feedback method was employed, in which six interviewees were asked to provide feedback on the interviews conducted and the analyses obtained. This helped to obtain the agreement of the interviewees.
Reliability: to do this, all details of the interviews were recorded, and notes at every step of the research were taken. Voice recording and oral data writing were performed in all interviews. In order to calculate the interview reliability, the two coders (evaluators) agreement method was used.

The researcher, along with the research fellow, coded the three interviews. The percentage of agreement within the results as a measure of reliability was 0.8, which is more than the acceptable level of 0.6.
Also, to determine the reliability of the questionnaire, Cronbach’s alpha coefficient was calculated by SPSS software. The alpha coefficients of the studied variables were higher than the threshold value of 0.7. Therefore, it can be said that the questionnaire was valid. To analyze the data obtained from interviews, the content analysis method, which is the most common approach for analyzing data in the social sciences, was utilized in this research. The data gathered via questionnaires were analyzed using the sign test to confirm or reject the research indices, and the weighted average method was used to measure and rank the research indices via SPSS software.

After the code and indicators were identified for each interviewee in the first step, 65 indicators were extracted. It was found that 7 indicators are related to the financial dimension. Twenty-six indicators are related to the customer dimension, and 17 indicators are related to the internal business processes dimension. In addition, 15 indicators are related to the dimension of learning and growth. Also, with the results of the indicators obtained during the research, it was found that many indicators have been extracted from the study and review of the content of other studies by citing sources, and some indicators are just the result of interviews with experts in the field of social media in the executive and academic field. This part of the indicators, in turn, refers to the innovative aspect of the current research.

The top indicators identified in this study are as follows: the financial dimension (0.257), the customer dimension (0.255), the learning and growth dimension (0.250), and the internal business processes dimension (0.236). Also, with the results of the indicators calculated during the research, it was found that many indicators have been extracted from the study and a review of the literature content of other studies by mentioning the sources. And some indicators are just the result of interviews with experts in the domain of social media in executive and academic fields. This type of indicators, in turn, refers to the innovative aspect of the current research. The developed framework can be used as a tool to measure the strengths and weaknesses of social media marketing performance projects in organizations, especially SMEs.
This research has some limitations. First, the proposed framework is presented at the theoretical level and has not been used in practice. It is suggested to use the case study method to evaluate the selected company in terms of social media marketing performance. The second limitation of this research is that the mutual effects of the identified dimensions have not been considered in the framework. Therefore, it is suggested to investigate the mutual effects of dimensions and indicators using quantitative modeling methods such as DEMATEL in future studies. Third, the proposed framework generally provides a performance evaluation framework regardless of the media type. Therefore, it is suggested that future researchers identify social media marketing performance evaluation indicators according to the type of media used by the company.

Today, the most important factor in the success of organizations is human resources, and talent management is important for the optimal use of human resources capabilities. Especially in knowledge-based companies, where manpower is the most valuable asset of these companies. The purpose of this paper was to simulate and evaluate a model for talent management in knowledge-based companies using the system dynamics method and balanced scorecard. The model variables are extracted by studying the references related to the subject of previous research and by using the performance evaluation indicators of the balanced scorecard in 4 dimensions of finance, customer, growth and learning and, internal processes and design in the form of a dynamic model. After designing the model and confirming it by experts, the model was quantified and then evaluated by dynamic model validation tests, and finally, the scenarios were developed and simulated. The results of the scenario test showed that increasing the amount of substitution and training in the first scenario by increasing the number of talented people in the organization will increase organizational performance and increase competency management and career development in the second scenario By using talent in the organization as well as increasing the variable of the service compensation system and organizational justice in the third scenario, by maintaining talent, it will increase organizational performance.

The purpose of this paper is to design a balanced scorecard (BSC) in the LARG supply network (LSN) in the automotive industry with Fuzzy TOPSIS (FTOPSIS) approach. What distinguishes this paper from other articles in the field of LSN is identifying dimensions and indicators with Fuzzy Screening (FS), evaluating the LSN in Saipa Yadak company with BSC approach and FTOPSIS, Also, designing a Matuzan scorecard and providing an operational strategy for evaluating the large supply network, which this innovation is very attractive in supply network researches. The statistical population is 41 experts of Saipa Yadak Company. The sampling method is a number of people. This means that the opinions of all experts of Saipa Yadak Company who have at least a master's degree and a ten-year work experience in Saipa Yadak Company have been used. After reviewing the theoretical foundations and research background, 1 dimensions and 47 indicators were identified and selected by FS. Utilizing the BSC approach and combining it with the LARG paradigm has been able to provide a more comprehensive view in evaluating the larg supply network. The results of FTOPSIS in prioritizing dimensions show that the dimensions of evaluation of the assessment of the supply network of the mains of the beneficiaries ranked first and the financial dimensions, internal processes and growth and learning ranked second to fourth, respectively

The main purpose of this study is to provide a framework for evaluating the performance of Mashhad City Train Operating Company based on a balanced scorecard and multi-criteria decision technique (fuzzy best-worst). The current research is applied in terms of purpose and quantitative-documentary in terms of method. Qualitative data collection was done based on the opinion of 15 experts during the period between 2017 and 2019 in Mashhad Train Operation Company. Nine financial criteria, sixteen in terms of customers, eight in terms of internal process and fourteen in terms of growth and development and learning to evaluate performance through company documents and previous research are identified and weighted; Therefore, in this study, an attempt was made to calculate the weight of perspectives and criteria using the best-worst fuzzy technique, respectively, in which the perspective of customers had the most weight and the perspective of growth and development and learning had the least weight; Finally, the performance of Mashhad City Train Operating Company was evaluated. The overall performance of the company has decreased in 2018 compared to 2017, and has increased in 2019 compared to 2017 and 2018.

using new and innovative technologies such as blockchain are some of the solutions that in the field of supply chain management can correct the existing inefficient constraints and processes and create positive changes in this field. This study consists of examining various concepts such as supply chain, block chain, balanced scorecard and the original aim is considering the achieved results it should be acted to evaluate and prioritize the effects of blockchain technology on processes and components of supply chains management and Also using the achieved results and the Balanced Scorecard (BSC) template, determine the importance and priority of the counted dimensions.

About the subject of this research which is applied researcher based on descriptive/survey studies has acted and by collecting data with library and field method besides statistical analysis acts to determine the priority and impact of blockchain technology on supply chains processes.

Regarding the nature of supply chain processes and on the other side features of blockchain technology there’s the possibility of using these two phenomena together (because of union) and in other words the scenario of integrating the blockchain technology and supply chain causes the improvement of supply chain performance. Regarding the four dimensions of balanced scorecard evaluation and derived from the research results, at the strategic level "customer dimension", at tactical level "financial dimension" and at the operational level "internal processes dimension" have more priority and importance.

 The aim of the research is to develop a model for implementing the strategies of the General Administration of Sports and Youth of Golestan Province in the field of sports for the elderlies with a balanced scorecard method.

Design/ methodology/ approach:  

 Research is applied and descriptive and the data type is mixed. The conceptual model of the research is based on the Kaplan and Norton scorecard model. Statistical population in the quantitative section: The managers of the head department, the officials of the public sports board and university professors, which is over 44 people, and sampling was done by whole number method. In the quantitative part, a researcher-made questionnaire was used, the validity of which was approved by ten professors. Data were entered into SPSS software and Kolmogorov-Smirnov and Chi-square tests were used. In the qualitative part, the meetings of the Strategic Council were used.

  Findings showed that the General Department of Sports and Youth of Golestan Province in the field of sports for the elderlies has four perspectives: financial, customer, internal processes and growth and learning. Based on this, 28 strategic goals, 82 measures, 82 quantitative goals and 106 actions and initiatives were prepared and the strategic plan and its implementation model were designed.

Limitations & Consequences: 

 To set quantitative targets, researchers needed accurate information about the current state of the General Administration and the Board of Public Sports, but in some cases, due to the novelty of the measures, the correct information was not available.

Practical Consequences:

  The designed model will facilitate achieving the vision and the ability to implement strategies in senior sports.

Innovation or value of the Article:

  The value of the research is in providing a management solution for the implementation of sports development strategies for the elderlies that leads to their health.

This study aims to develop the indigenous indicators of the knowledge management evaluation in a military center. The approach of this qualitative study is grounded theory. 42 people were selected from among all experts of a military center in the field of knowledge management by purposeful sampling method and reaching the theoretical saturation. An in-depth and semi-structured interview were conducted to data collection. and systematic approach of grounded theory has been used to data analysis. According to this approach, evaluation measures and indicators were identified and developed in the form of concepts and categories. In the open coding stage, the expressions extracted from the interviews were summarized in 190 codes and 60 concepts; and then 24 categories were identified in the axial coding. In the visual description stage, the relationship between the categories is shown using the balanced score card method. The results indicate if the infrastructure and supporting factors are properly prepared, they will cause the creation and development of the axial category, which is the participation of human resources in knowledge management processes. Then, the correct implementation of knowledge management processes will lead to the improvement of morale and services, and finally to the creation of value and the realization of the desired outcomes.

Strategic planning is necessary for success and creating competitive advantage in a complex and dynamic environment of today's organizations. Balanced Scorecard is a relatively new tool for planning strategies and implementing strategy. One of the main stages related to the Balanced Scorecard deployment in organizations or companies, is prioritization of strategic objectives in the strategy map. In this paper, prioritized strengths, weaknesses, opportunities and threats of the organization are considered as criteria for evaluating strategic goals. There are different approaches for strategic objective prioritization. In this paper, strengths, weakness, opportunities, and threats were considered as criteria of a decision matrix. Then Fuzzy Technique for Ordering Preferences Similarity to Ideal Solution (TOPSIS) technique, one of the best techniques in Multi-Criteria Decision Making, was used for prioritization of strategic objectives. Using Fuzzy TOPSIS needs to weight of criteria. According to the internal relationships between strengths, weakness, opportunities, and threats, Analytical Network Process (ANP) was used to weight them. Finally, a case study is provided to illustrate the effectiveness of the proposed method.