نشریه دانش کارآفرینی
پیاپی 2 (بهار 1401)

Studying and analyzing business aspects has a positive effect on the organization's capabilities in the field of dynamic competition. In this regard, this study tries to identify the need for the application of business wargaming in the dynamic decision-making process for the organization by trying to typologically approach the wargaming in the management literature and determine the position and goals related to each dimension. The business wargaming is an intellectually free and safe environment against failure that contributes to the factors influencing the success or failure of competition in a dynamic environment, and is a participatory and creative challenging process that is often judged or judged. To take. This leads to dynamic events in the decisions of its implementers following the analysis of the competitive situation and is used to provide a decision-making experience for managers.

Considering that the application of this approach in the field of management is at an early stage and in this field no study has been done in the country, we try to study the study abroad and review the related literature.

To introduce and study the typology of wargaming, identify elements, processes and stages, applications and techniques, principles and instructions, maps and responsibilities, and to introduce this interdisciplinary approach.

Mentioning the advantages and limitations of the business wargaming approach and presenting the goals related to each field of wargaming related to the field of management is the end of this research.

In recent years, social responsibility has become very important and popular, and beneficiaries have paid special attention to this issue; As a result, companies have to disclose various indicators of their social responsibility. Today, information disclosure is not limited to financial information in the context of financial reporting, but they also usually disclose a set of non-financial information with the aim of influencing users' decisions. In the accounting culture, disclosure is a universal term and is classified as one of the accounting principles that encompasses all processes of financial importance and affects all aspects of finance, including current plans and future forecasts. Therefore, in the present study, after identifying the dimensions, components and quantity and type of information published by companies present in the capital market, the information that is required to be disclosed was examined. Studies have shown that the capital market is required to disclose information such as daily trading statistics, the list of accepted securities, and comprehensive information on corporate securities transactions, in accordance with the rules. Financial intermediaries also report administrative performance, customer capital adequacy accounts to the supervisor. Publishers are also required to disclose financial information of other important information to the public at the stage of registering the public offering of securities as well as admission to stock exchanges. Supervision of the implementation of the policy to the extent of compliance with the requirements set for the disclosure of information will be the responsibility of the supervisor of the capital market.

The purpose of this study is to identify the barriers and challenges of e-entrepreneurship with a mixed approach among start-up e-businesses in Ilam city. Research Method This research has been done by mixed analysis (theme analysis-statistical analysis). The statistical population of this study includes two groups, the first group is managers and experts in the field of electronic entrepreneurship and the second group is all entrepreneurs of start-up companies in Ilam city. Experts, managers and e-entrepreneurs were selected to participate in the data collection process and interviews, and in the quantitative method, 155 people were selected as a statistical sample. Data collected from in-depth interviews were analyzed by theme analysis and smart pls. By analyzing the data, five main components of e-entrepreneurship, including opportunity recognition, idea discovery, market analysis, feasibility study and launch in 19 categories and 48 components were identified and extracted. Findings showed that all these components as barriers and problems of e-entrepreneurship affect the performance of entrepreneurs.

In recent years, the concept of organizational accountability has shifted its focus from private sector organizations to government agencies, redefining the scope of the threats they face. The role of banks in equipping and allocating financial resources is very important. This is more evident in the case of the bank-oriented economy of Iran.In this regard, the developed banking system, in addition to its tasks, must also have high strength and be able to withstand various internal and external shocks. This study was conducted in a quantitative part of all employees of the branches of the Export Development Bank of Iran in 2021, from which 250 people were selected as a sample based on the Cochran's formula.Then, the factors affecting organizational resilience were examined and ranked according to Friedman test. The results of the research showed that among other factors, the financial policy factor has the greatest impact on banks' resilience.

A comprehensive review of the literature and the factors affecting the delay in the audit report and its relationship with some financial concepts. The purpose of this study is to review the concept of delay in the audit report, the factors affecting it and its relationship with some financial concepts. Delay in the auditor's report means the time between the date of preparation of the financial statements and the date of the auditor's report. The findings of this study showed that the factors affecting the delay in the audit report generally fall into three categories, which are the factors related to the independent auditor (including the size of the auditor, the auditor's conditional comment, reporting risk and the number of paragraphs of the auditor's report). Factors related to corporate governance (including ownership focus, board size and board independence) and factors related to the audit committee (including the independence of the audit committee and the expertise of the audit committee). Further studies also showed that concepts such as dual CEO duties, tax avoidance, and earnings management increase delays in audit reporting. But variables such as the gender diversity of the board of directors reduce the delay in the audit report.

The purpose of this study is to investigate the impact of environmental factors and marketing capabilities of coverage on financial performance.

The present study is a descriptive-survey study based on the applied purpose. All managers, deputies and senior experts of Bank Melli in Mazandaran province were considered as a statistical population. A total of 290 people were selected based on Krejcie and Morgan table and simple random sampling method as the research sample size. To assess the research variables, valid questionnaires of environmental factors Javarski and Kohli (1993) and Olsen et al. (2005), marketing capabilities of Vijand et al. (2012) and financial performance of Nicholas and Sardan (2011) were used. The validity of the structure was evaluated using confirmatory factor analysis and Cronbach's alpha coefficient greater than 0.7 for different structures confirmed their reliability. Data analysis was performed by structural equation modeling using LISREL software.

The research findings showed that environmental factors have a positive and significant effect on the coverage capability and financial performance of the bank. The coverage capability of marketing also has a significant effect on financial performance.

The results indicate that the ability to cover marketing has a mediating role in the impact of environmental factors on financial performance.