نشریه پژوهش های بازاریابی اسلامی
سال دوم شماره 4 (پاییز 1403)

The aim of the current research was to design an agant-based model of production cost management using internal and external organizational decisions in the marketing of industrial products. The research method is practical in terms of the goal and in terms of the research process, it is in the field of quantitative and field research of an exploratory type. The statistical population of the current research is all experts and informants on the issue of the cost of industrial products, who were selected through the snowball sampling method. In this research, 25 people were selected as a sample of experts, and data related to industrial products and their pricing were used to collect data from the companies' databases to check the research objectives. Next, three methods of theme analysis, Delphi technique and factor-based model were used to analyze the data. AnyLogic software was used to run the simulation in order to validate the model. Finally, the findings showed that in this research, two types of improvement policies have been investigated: 1. The effect of product production policies on demand and product pricing in order to make the finished price competitive 2. The effect of capacity planning policies. It is necessary to remember that this problem was designed with the approach of the foundation agent model and the behavior analysis of the research model shows that with the application of product production policies, the cost price of products increases.​

brand hate is a new concept that the study and experience gap in the field of service brand is quite noticeable in this field

The current research was conducted with a mixed approach (quantitative and qualitative). The qualitative part was done by the theme analysis method and the quantitative part was done by using interpretive structural modeling. First, the data needed to identify the elements and dimensions of the comprehensive model were collected through literature and interviews, and then the relationship between the elements of the antecedents and consequences of hate model was collected. The brand (Banking Industry of Iran) has been tried to provide a conceptual model. The statistical population was 20 experts. Sampling was done non-randomly and purposefully and the number of samples was determined according to theoretical saturation during interviews and analysis.

After the interviews, open and selective codes were extracted from the interviews and combined with the codes obtained from previous researches, and 38 open codes and 10 selected codes (past negative experience, symbolic incompatibility, ideological heterogeneity, poor service, risk). High services and the possibility of bankruptcy, brand avoidance, reduced support, negative word of mouth, complaints and protests and revenge against the brand) were identified and verified by experts and their content validity was assessed with the CVR index.

After confirming the indicators and components, using the self-interactive matrix, the compatible achievement matrix and determining the relationships, the desired model was designed and presented.

The aim of the research is to examine the challenge of whether deferred taxes resulting from financial statements reported based on accounting standard 35 are a strategy for managers to achieve tax avoidance or not. And whether the tax policy is aggressive derived from this standard as a tool for earnings management or not.

To achieve the goal of the research, the data of 169 sample companies from the Tehran Stock Exchange, in the period of 2016-2021, were collected using the systematic elimination approach and were analyzed by means of descriptive-correlation analysis with the implementation of logistic regression test.

The findings showed that aggressive tax policy has no effect on earnings management. Also, deferred tax assets have an effect on tax avoidance, but deferred tax liabilities have no effect on tax avoidance.

The most recent amendment of accounting standards in Iran is the application of accounting standard 35, which is derived from international accounting standards and significantly increases the requirements for identifying and disclosing information for deferred taxes. The motivation for using deferred tax assets and liabilities to identify earnings management and tax avoidance is that there is usually more discretion in generally accepted accounting principles than in tax laws. Therefore, managers may change the company's tax policy and manipulate earnings by using deferred taxes. Therefore, in the current research, evidence of the effect of deferred tax assets on tax avoidance has been obtained.

Due to weakness of understanding, and on the other hand, pride, lust and arrogance, man sees only this appearance of worldly life, and as a result of dealing with the manifestations and preoccupation with the abundance of this world, he remains oblivious to the world of the kingdom and what is prepared for him in those worlds. And he will bury those abilities and talents of God with him forever. In this regard, the aim of the present research was the monotheistic course of man in the thought of Allameh Tehrani, which was done with library and documentary methods. The findings showed that the late Allameh Tehrani believed that the type of human being, old and premature, will die. Kal fruit is unusable; It has no taste and no characteristic, and it cannot be eaten." That is, a person who has the ability to become the embodiment of the good names and attributes of the Lord and rely on the divine caliphate, deprives himself of rational understanding with sensual pleasures and locks himself in the ruins of this world. The only way to reach the knowledge and taste of the sweet nectar of the meeting of the Lord is the death and smallness of the mountain of selfishness, and the resounding of the monotheistic chant, "I am God, the Lord of the Worlds" in the form of a seeker's heart, and until such time as there is a particle of the remains of existence and selfishness,

Financial development is very important as a complement to the real part of the economy. Because, efficient financial systems can gather information about investment opportunities, consolidate and mobilize savings, monitor investments and apply corporate governance, facilitate the exchange of goods and services, and distribute and manage risk, by reducing exchange and acquisition costs. information to enable better allocation of resources. In this research, the effects of globalization (economic dimension, social dimension and political dimension) and inflation on the index of financial development (facilities granted by the banking system) in Iran during the period of 1368 to 1400 It has been analyzed by EViews and OxMetrics software.

Markov switching econometric technique is used in this study.

Financial development with an interruption period has a positive and significant effect on financial development in the model. The width from the origin in the model has a negative and significant effect at the level of 90% in the first regime, and in the boom regime, the globalization index has a positive effect on financial development.

The estimation results indicate that inflation in both regimes had a negative effect on financial development. Regarding the globalization index, we saw a positive relationship in the first regime and a negative relationship in the second regime.Keywords: Globalization, Inflation, Financial Development, Markov Switching.

Businesses have found that their success are highly dependent on providing customers with positive customer experiences. Accordingly, digital customer experience has become an important topic in marketing research. In this research, the desired digital customer experience when shopping online in a highly competitive environment and the effect of digital customer experience on purchasing satisfaction and intention to repurchase have been investigated as the main concern of the research.

This research was performed using a qualitative-quantitative approach and running an exploratory method. In the qualitative section, using the phenomenology method, indicators and components have been identified. Then, in the quantitative part, confirmatory factor analysis and structural equations were used to validate and test the hypotheses using AMOS software.

Internet purchasing was categorized into three main components, including digital customer experience, satisfaction with internet purchasing, and intention to return. Digital customer experience includes 7 main categories and 19 subcategories, and internet purchasing satisfaction includes 2 components while intention to return includes 2 components. According to the results, if the components of digital customer experience are done optimally, it leads to satisfaction with internet purchasing and customers’ intention to return.

The results of the research indicate the effect of the mentioned factors on customer satisfaction and internet purchasing and intention to return. Due to the highly competitive conditions of businesses, managers and business owners should pay special attention to these factors in order to create satisfaction as well as customers’ intention to return.

Ethical advertising is a concept that refers to methods that are compatible with moral values in the field of advertising and marketing. In recent decades, attention to the importance of ethical advertising has increased in the advertising and marketing industry. The aim is to investigate the trend research interests in the field of ethical advertising and analyze scientific metrics in this field based on the scientific articles of the Scopus database. This research has apractical approach and was carried out using scientific indicators, which was done through the analysis of the authorship network of countries and the occurrence of words using social network analysis indicators. statistical population includes all the articles indexed in the Scopus database during the years 1883 to 2023 related to the term ethical advertising. VOSviewer software was used for analysis. Since 1883, scientific productions in the field of ethical advertising have started with an article. The most productions were in 2021 with 7 articles. In the co-authorship network of countries, the United States of America was identified as the most influential country with the most productions (29 ) and according to the word co-occurrence map in the field of ethical advertising studies, the most focus of the studied texts is on the keyword advertising with the number of occurrences of 23. Considering the importance of ethical advertising in today's business world, researchers in this field should study all areas in their research so that they can promote and maintain ethics in businesses.