نشریه ارزش آفرینی در مدیریت کسب و کار
سال چهارم شماره 3 (پیاپی 13، پاییز 1403)

The purpose of this research is to investigate the effect of Sanctions’ Reduction and the financial strength of companies on the development of garment exports, considering the mediating role of direct exports and indirect exports. The research method is practical in terms of purpose and descriptive-survey-correlation in terms of method. The statistical population of this research includes the managers of garment manufacturing and exporting companies, and the sample size was determined to be 344 people using random sampling method. To analyze the data, the method of structural equations modeling has been used using Smart PLS software. The tool used for data collection is standardized questionnaire. The findings of this research show that the Sanctions’ Reduction has a direct and significant effect on the development of garment exports. Also, the financial Strength of companies has a direct and significant impact on the development of garment exports. Direct exports play a mediation role on the relationship between the Sanctions’ Reduction and the development of garment exports, the mediation role of indirect exports on the relationship between the Sanctions’ Reduction and the development of garment exports was also confirmed.

The purpose of the current research is to provide a model of ecotourism and sustainable tourism development with an emphasis on foreign exchange and economic development of Qeshm Island. The research method is applicable in terms of purpose, and mixed (qualitative-quantitative) in terms of its implementation. The statistical population in the qualitative section includes 19 experts, including managers and experts in the field of tourism, hoteliers, travel agencies, tours and ecotours; by means of the snowball sampling method, and in the quantitative section, it includes 244 employees of the Cultural Heritage Organization, handicrafts and tourism of Qeshm Free Zone. Data collection in the qualitative part was done using semi-structured interviews of the members of the statistical community, and data collection in the quantitative part was done through a questionnaire. In the data analysis of the qualitative part, the coding process in the MAXQDA 2018 software was used, and in the quantitative part, SPSS 16 and AMOS software were used; and the data was analyzed using the factor analysis method. The results in the qualitative section showed that 207 interview codes, 68 subcategories, and 14 categories were extracted. Causal factors include cultural and social factors, the potential of Qeshm Island for tourism and economic and political factors, background features including geographical location, capacity and potential facilities of Qeshm and geosites, intervening conditions including lack of strategy and proper planning and infrastructural problems as well as strategies and interactions include goal-setting and strategy determination to achieve the goal, education and culture building, and providing suitable infrastructure for tourism. The results of quantitative analysis show the significance of measurement models and structural equations at the confidence level of 95%.

The purpose of this research is to investigate the communication model of customer participation and competitive business with social media based on brand in manufacturing and trading companies of Ahvaz city. In terms of purpose, the current research is applicable, and of the survey research type. The statistical population of the research includes the customers of the food manufacturing and trading companies in the industrial towns of Ahvaz city. Due to the unlimited population, the statistical sample was considered to be 384 people using Cochran's formula, and finally 312 questionnaires were analyzed. Sampling in this research is available randomly. The collection tool in this research is a questionnaire. Data analysis was done using SPSS and PLS software. The findings showed that the identified factors had a significant effect, and the overall index of fit (GOF) was obtained as 0.661, which is a strong index and shows the overall high quality of the model.

The purpose of the current research is to present an entrepreneurial marketing model based on teamwork with an emphasis on start-up companies. The research method is applicable according to its purpose, and qualitative in terms of its implementation. The statistical population consists of 15 experts who are academic professors in the field of marketing management, and managers in the marketing and sales industry, who were selected by targeted non-probability sampling. Thematic analysis method and MAXQDA software were used for data analysis, and MICMAC software was used for effective and effected between variables. The results showed that 5 comprehensive themes and 13 organized themes and 87 basic codes were identified and extracted from the theme analysis method, and then using interpretative structural modeling, the identified indicators were leveled; and the results showed that the fourth level includes marketing strategy (C04) is the most effective one that acts as the cornerstone of the model and directly affects the third level criteria (content and marketing tools (C03), and marketing performance evaluation (C02)). The first level includes the development of teamwork (C04) as the most effective level. The dimensions of the second level (networking and marketing public relations (C01)) act as interfaces.

The purpose of the present study is to identify factors affecting the delivery points, risk transfer and costs in international commerce with emphasis on Incoterms 2020. The research method is applicable-operational in terms of its purpose, and mixed (qualitative) and exploratory research in terms of implementation. The statistical population in the qualitative sector consisted of 12 academic experts and experts in the field of international commerce, international transportation and Incoterms, selected by targeted sampling and snowball; and statistical population consists of 10 experts in the field of commerce. Data collection tools were semi-structural interview in the qualitative section, and a researcher-made questionnaire in the quantitative section. The study was conducted in two stages, including the data-based method and the Delphi technique. Maxqda20 software was used to analyze the qualitative data, and SPSS software in the qualitative part. The results in the qualitative section showed that 7 effective factors, 13 components, 11 strategies, and 2 consequences were identified and extracted. In the quantitative section, 33 effective factors were identified in the four stages of the Delphi interview technique. These findings will be able to provide a tool for senior executives of international interactions in effective planning for the use of Incoterms Regulations to optimize delivery points, risk transfer and costs in international supply chain management, given the buyer and seller's relationships in transboundary transactions.

The purpose of this research is to investigate and explain the effective variables in measuring intellectual capital and to provide an optimal model. This research is developmental in terms of its purpose, analytical-correlational in terms of the type of method, qualitative in terms of the method of collecting data, and with a meta-composite approach in terms of the method of conducting the research. The statistical population of the research includes all studies and researches done in the past in the field of intellectual capital. In two parts in this research; descriptive and inferential meta-analysis, the analysis of the intellectual capital of the researches published in the period of 1366 to 1399, extracted from the Irandoc database, in the number of 51 studies (102 variables - including repeated variables, finally 53 variables) was analyzed. Based on the descriptive meta-analysis, the classification of intellectual capital research were categorized into three categories of organizational focus, the focus of intellectual capital accounting literature, and the research methods used in the research. Also, based on the criteria of concentration of accounting literature, intellectual capital research was divided into five categories: audit, accountability and governance, management control/strategy, performance measurement, and others (including the public). Inferential meta-analysis was performed using stata software. Based on the results of inferential meta-analysis, the relationship between intellectual capital components and financial performance components was examined. The results showed that based on the pattern of random effects, the average effect size extracted from the research is equal to 0.269.

The aim of the current research is to design an entrepreneurial model in the banking network with a digital technology approach. The research method is applicable according to its purpose, quantitative in terms of execution method, and exploratory research in terms of nature. The statistical population of the research includes 384 experts in the field of information technology and entrepreneurship in the banking industry, by simple random sampling method. A questionnaire was used to collect data. AMOS software and Interpretive Structural Modeling (ISM) were used for data analysis. The results showed that the fields of creation and expansion of digital entrepreneurship by banks with dimensions of development of financial technologies, creation of electronic business models, development of electronic entrepreneurship facilities, management of e-commerce infrastructure, development of digital currency and blockchain, the absorption of digital entrepreneurship ideas, and the development of e-banking play a key role in creating a digital banking entrepreneurship network. Also, the development of banking entrepreneurship with the dimensions of organizational entrepreneurship development, commercial entrepreneurship development, electronic entrepreneurship development, and digital entrepreneurship model development leads to the acceleration of the creation of the banking digital entrepreneurship network. The results showed that the fields of creation and expansion of digital entrepreneurship by banks have a positive and significant effect on the creation of the banking digital entrepreneurship network. The development of banking entrepreneurship has a positive and significant effect on the creation of the banking digital entrepreneurship network.

The purpose of this research is to provide a development model for the effectiveness of persuasive advertising in social networks. The research method is applicable in terms of its purpose and qualitative in terms of implementation. The statistical population of the research includes 15 experts, university professors, and managers and specialists in the field of marketing; selected through the maximum diversity sampling method. A semi-structured interview was used to collect information. Data-based and coding method was used for data analysis. In open coding, the researcher found 146 concepts, which were classified into 31 categories. Persuasive advertising in social networks can have significant effects on the behavior and attitude of consumers. These effects include changes in consumer behavior, intensification of competition, formation of values ​​and beliefs, influence on decision making, change in social behavior, influence on brand trust, change in brand attitude, and influence on social networks. However, these effects depend on various factors such as technological changes, social and cultural changes, economic changes, legal and political changes, changes in competition, and changes in the content and format of advertisements. As a result, to increase the effectiveness of persuasive advertising in social networks, it is recommended to pay special attention to these factors.

The aim of the present research is to present effective innovative strategies in the development of cosmetics industry with an emphasis on international entrepreneurship. The research method is applicable in terms of its purpose, and qualitative in terms of its implementation. The statistical population of the research includes 7 managers and officials of Sehat Industrial and Trading Company and 3 academic experts. The data collection tool is interview. To analyze the research data, theme analysis; which is a method to determine, analyze, and express of the patterns (themes) in the data, as well as MAXQDA software was used. According to the obtained results, the innovation strategies are: aggressive innovative strategies, innovative technology absorption strategies, pioneering innovative strategies, risky innovative strategies, among which the innovative technology absorption strategies have the first priority and risky strategies have the last priority according to the prioritization. The test hypotheses that show the impact of aggressive innovative strategies, innovative strategies, pioneering innovative strategies, and risky innovative strategies on the development of the cosmetics industry were all confirmed. Managers and officials active in the cosmetics industry are suggested to help the development of the cosmetics industry by absorbing up-to-date technologies.

The purpose of the current research is to use the metacombination approach in order to design a native model of new product development. The research method is applicable-developmental in terms of purpose; exploratory in terms of the nature; and qualitative in terms of the method of implementation, and a meta-composite method. The statistical population of the research includes all sources related to the development of new indigenous products during the years 2000 to 2023, totaling 225 sources. For this purpose, by systematically reviewing the subject literature, articles indexed in WOS, SCOPUS, Science Direct and Google Scholar were collected, and 143 articles were selected based on the abstract; then 75 sources were selected based on the content, and finally 67 sources were selected through checking the author information sources as the final sources of analysis and synthesis of the selected findings. The selected sources were analyzed using maxqda 2020 software, resulting in 104 primary codes. Finally, the findings of metacombination led to the identification of 15 categories in the localization of new product development research.

The purpose of this research is to provide a model of customer satisfaction with non-attendance services in the social security organization. The current research is applicable-developmental in terms of purpose; and descriptive-analytical based on the method. The statistical population of the present study includes the customers of Khorasan Razavi Social Security Organization, which was considered to be 384 people by Cochran's formula, and simple random sampling method was used. The collection tool in this research includes a researcher-made questionnaire derived from the qualitative method. The variable of customer satisfaction with non-attendance services includes 4 dimensions of infrastructures, culture building, reforming structures, and creativity and innovation. The reliability of the research was checked and confirmed by Cronbach's alpha criterion in SPSS software. Lisrel software was used to fit the conceptual model of the research. Confirmatory factor analysis was performed to confirm the final research model. The findings of the research showed that the research model has a suitable fit with the collected data. Also, in order to improve the fit indices of the model, the suggested terms in accordance with the research literature were used, and finally the research model was approved.

The purpose of this research is to provide a model of purchase intention and experience of customer on customer behavior in virtual networks. The current research is applicable in terms of purpose, and descriptive-survey in terms of nature and method. The statistical population of the present study includes the customers of the stores of Afogh Korosh who bought from these stores in 2022 during one month (June), which was considered to be 384 people using Cochran's formula. Sampling is random, and a multi-stage cluster type. The collection tool in this research includes a questionnaire of purchase intention pattern based on customers' experience in designed virtual networks. Data analysis was done through SPSS and SMART PLS software. The effect of mindfulness and customer experience (respect for the customer, importance of time, banking operation research, customer value culture, modern technology, offering facilities, enjoyment, queuing system, environment coloring, and excellent situation) on the satisfaction, loyalty and trust of customers was proved. The results showed that the aspects of purchase intention and customer experience through effecting on customer behavior leads to better understanding of mindfulness and experimental factors among banking systems, and can increase satisfaction, loyalty and also trust among customers of Afogh Korosh store. Also, the research model has a good fit.

The aim of the current research is to provide a model of emotional and rational appeals in video marketing based on social networks. According to its purpose, the research method is applicable, and descriptive in terms of data collection. The statistical population of the research includes 200 male and female students between the ages of 25 and 35, selected as a sample and exposed to two types of short-term video advertisement stimuli. The sampling method is random. Data was collected through a questionnaire. SPSS and PLS software were used in data analysis. In this study, through the structural equation approach, it was determined that there is a significant difference between emotional and rational appeals in "attracting" the attention of the audience to video advertisements, which depends on the type and intensity of the emotional or rational load used in content production, which have different effect in creating "behavioral conflict" in the target audience. Also, the effect of the attention-attracting variable was identified as a mediating variable in creating behavioral engagement.

The aim of the current research is to find a model of tax audit quality based on the acceptance of legal taxpayers in business. According to its purpose, the research method is practical and in terms of implementation, it is qualitative and has an inductive and comparative approach and a survey strategy. The statistical population of the research consists of 12 financial managers who were chosen for the sample selection by non-probability judgmental (targeted) sampling method and the sampling process continued until theoretical saturation was reached. Data collection is through semi-structured interviews. Data analysis was done using the theme analysis method and paradigm model and through codings and MAXQDA20 software. The findings of the research show the effectiveness of seven dimensions: causative factors including (legal issues, taxpayers' issues, issues related to the case, organizational issues), central factors including (acceptance of legal taxpayers), intervening factors including (conditions of legal taxpayers, performance of beneficiary organizations , cultural conditions and infrastructures), background factors including (organizational issues, skills of agents, audit system), consequential factors including maintaining interests, improving attitudes, increasing income) have been obtained.

The objective of this research is to investigate the impact of employing gamification strategies and the explainability of artificial intelligence on brand engagement within social networks. This study is practical in its aims, descriptive and survey-based in its methodological approach, and subscribes to a positivist research philosophy with a deductive reasoning approach. Utilizing a mixed-methods research design, this investigation includes a systematic review of relevant literature coupled with a quantitative analysis of data. In the qualitative component, a meta-analysis of antecedents and consequences of brand engagement on social networks was conducted using CMA 2 software. The quantitative section assessed the impact of a gamification campaign and AI explainability within a food company, before and after the campaign's implementation. Data collected included the number of likes, comments, and replies to each comment, which were analyzed using natural language processing techniques and the BERT algorithm. To predict the effects of these strategies on brand engagement, optimized random forest models were employed, demonstrating their capability to discern complex patterns and enhance predictive accuracy. The results indicated that campaigns utilizing gamification and explainable artificial intelligence significantly increased user engagement, particularly in areas of interaction and the creation of active virtual communities. The analyses conducted revealed a positive influence of gamification on strengthening trust and loyalty towards the brand, as well as the effect of explainability in enhancing customer understanding of content and decision-making processes. This research can provide valuable insights for developing innovative marketing strategies and strengthening brand communications.

The purpose of this research is the value-added model of the supply chain of petrochemical industries with a sustainable development approach. According to its purpose, the research method is practical, qualitative-quantitative in terms of implementation, and survey in nature. The statistical population of the research includes 25 managers and experts in the petrochemical industry, and the sampling was done as available judgment, and the interviews continued until theoretical saturation was reached. The tool for gathering information is an interview. To collect and analyze data, Delphi technique was used to identify components. MATLAB software was used for data analysis. In the library analysis, 16 main components were identified and entered into the Delphi technique, and finally all were confirmed. These sixteen criteria are political factors, cultural factors, legal factors, financial factors, individual factors, management factors, information sources, implementation, review, feedback analysis, performance evaluation factors, risk concepts, identification of environmental issues, identification of health issues, learning Issues of safety and added value in the supply chain of petrochemical industries with a sustainable development approach. Based on interpretive structural technique, these components were leveled. And they formed a model in 7 levels. The proposed model leads to the improvement of the economic and commercial performance of companies due to optimization of processes, reduction of wastage, improvement of product quality and reduction of costs. Considering the variety of issues such as safety, health, environment and social standards, this value-added model of the supply chain helps to realize sustainability and continuity.

The purpose of this research is to present a model based on media and social networks in the management of intelligent electricity consumption. According to its purpose, the research method is practical, quantitative in terms of implementation, exploratory in nature, and cross-sectional in terms of time. The statistical population of the research includes 179 of all the people who were connected with the electricity company and its activities during the last week and in social networks, who were selected by random sampling. A standard questionnaire was used to collect data. The face and content validity of the questionnaire was confirmed through confirmatory factor analysis, data analysis was done using SPSS and Lisrel software. The results of this research indicate the existence of six variables; which has two parts: antecedents (social networks) and consequences (word of mouth advertising, brand loyalty, intelligence and social knowledge) in the field of smart consumption management. Also, the GOF index was obtained as 0.88, which shows the strong fit of the model.

In order to calculate the employment trend in Iran, the aim of the article is to optimize the employment trend in Iran for the years of implementation of the sixth economic, social and cultural development program (1396-1400). For this purpose, firstly, using the Gauss-Seidel algorithm, the system of dynamic and non-linear macrometric equations and the quantitative goals of the sixth development program, the employment process in the country was simulated. Then, the optimal trend of the working population was calculated from the minimization of the welfare loss function of the policymaker by programming and implementing an open-loop algorithm and solving the Bellman equations. The obtained results showed that achieving higher employment requires controlling inflation at lower rates as well as achieving a higher economic growth rate. The findings of this research are compatible with the theory of new Keynesians such as Gerish, Clarida, Gertler, Menkiu, Walsh and Taylor regarding the necessity of simultaneously reducing inflation and increasing production. Therefore, the jump in production and curbing inflation can be the optimal control of employment and business at the level Make the goal possible. Based on this, the targeting of macroeconomic indicators in the available (possible) territory, complete monetary and financial discipline, independence of the central bank and the use of stochastic optimal control theory in the targeting of development programs are among the policy recommendations of this article.

The purpose of this research is to analyze the trend of Iran's export to each of the neighboring countries and to provide a suitable model of Iran's new economic diplomacy to be used in improving Iran's commercial position. The current research is "applied" in terms of purpose, and "descriptive-correlation" and "causal-communicative" in terms of method, and the structural equation modeling method was used in the analysis of the results. The population of this research is businessmen active in neighboring countries, producers, exporters, high-level managers, cultural and media expert activists, and according to multivariate regression analysis and the number of observable variables, 195 people were selected as a quantitative sample. The collection tool is a researcher-made questionnaire. SPSS software was used for data analysis and AMOS software was used to design the final model. The findings of the research based on the theory of neoliberal institutionalism and the obtained results of the variables of "cultural exchange with cultural diplomacy components" and "peace-oriented communication with media diplomacy components" and "economic foreign policy with economic diplomacy components" with acceptable reliability in Improving Iran's position in the region and strengthening Iran's commercial and economic relations has an effect, and the fit indices of the model showed acceptable values.

When some organizations experience a financial crisis and face a challenging and deteriorating operating profit margin, financial recovery means a significant improvement in the operating profit margin and financial health of the organization. The current research has been conducted with the aim of investigating the factors affecting the financial recovery of businesses admitted to the stock exchange. This research uses an interdisciplinary study, with qualitative and quantitative data, and by examining the related legal system, it identifies the shortcomings and gaps, examines the theoretical foundations and background of research in the field of bankruptcy and exit from bankruptcy from a financial perspective. he does. The findings of the research showed that, in the examination of the goodness of fit indices of the model, it can be seen that according to the McFadden coefficient of determination, the use of predictor variables in the final model of financial recovery of companies has been able to improve the likelihood function by 71.25%. It can be concluded that the main forecasting components in the final model have been able to be effective up to 71.25% in the accuracy of detecting the financial recovery of companies. Finally, the analysis of multilayer artificial neural networks in order to evaluate the reliability of the results in diagnosing and prioritizing the financial recovery of companies shows that, considering that the tenth principal component is the most important factor in the financial recovery of companies and based on the magnitude (absolute value) the coefficients of each of the variables in the formation of this component, the order of the importance of financial variables in the financial recovery of companies and their exit from bankruptcy.