Iranian Business Management AssociationInternational Journal of Resistive Economics2345-495414220260531A Linguistic Pattern of Teaching Resistance Economics to Children:A Grounded Theory Study12324307510.22034/oajre.2026.577781.1196ENAliEbrahimiDepartment of Linguistics, QaS.C., Islamic Azad University, Qaemshahr, Iran.HoseinGhasemiAssistant Prof., Department of Linguistics, QaS.C., Islamic Azad University, Qaemshahr, Iran.Journal Article20260224Teaching resistance economics to children, as a strategic requirement of the educational system, demands approaches aligned with their cognitive, linguistic, and cultural characteristics. Despite emphasis in upstream policy documents on institutionalizing resistance economics from early schooling, the literature shows no coherent model centered on language for teaching these concepts to children. This study explicates a linguistic pattern using Strauss and Corbin’s systematic grounded theory. Data were collected through semi‑structured interviews with educational experts, teachers, and resistance‑economics specialists, alongside document analysis, and were analyzed via open, axial, and selective coding. The results identified causal, contextual, and intervening conditions, strategies, and consequences, organized within a paradigmatic model. The core category was “internalization of resistance‑economics concepts through linguistic reconstruction aligned with the child’s world.” Findings indicate language functions beyond a mere medium, acting as the primary mechanism for meaning making and institutionalization. Accordingly, effective teaching requires linguistic simplification, narrative‑based instruction, linking concepts to children’s lived experiences, and alignment between school and family discourse. The proposed model offers theoretical and practical foundations for curriculum design, teacher professional development, and producing child‑appropriate educational content.https://www.oajre.ir/article_243075_e54c544077e9c1f92434bbeb382f0c04.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495414220260531Analyzing the Relationship between Remittances, Financial Development, and Income Inequality in the Informal Sector of the Economy of Selected Developing Countries (Generalized Moments Approach)244224075810.22034/oajre.2026.570735.1183ENZinahKhudhair MhmoodPhD student, Department of Economics, Isf.C., Islamic Azad University, Isfahan, Iran.0000-0001-9933-4550SaraGhobadiAssociate Professor, Department of Economics, Isf.C., Islamic Azad University, Isfahan, Iran.0000-0001-9933-4550AmjedSubhi SahibProfessor of Banking and Financial Sciences, Imam Al-Kadhum College, Wassit University, Iraq.0009-0002-3162-1566HosseinSharifi RenaniAssociate Professor, Department of Economics, Isf.C., Islamic Azad University, Isfahan, Iran.0000-0002-5072-3616Journal Article20260105In developing countries, remittances and financial development are two key factors influencing income inequality. This study examines the simultaneous relationships among remittances, financial development, and the Gini coefficient, with a particular focus on the informal economy. The distinction between formal and informal sectors is crucial, as financial channels in the formal economy—such as the banking system, regulations, and taxation—differ significantly from informal pathways, including black markets and underground financial activities. Consequently, the effects of remittances and financial institutions on inequality may vary across these sectors. Using a simultaneous equation framework estimated with System Generalized Method of Moments (System GMM) for the period 2010–2023, the study also incorporates control variables including inflation, exchange rate, government size, education level, and trade openness. The findings indicate that remittances in the informal sector positively and significantly affect financial development, while income inequality negatively impacts it. Financial development in the informal sector significantly reduces inequality, whereas remittances in both formal and informal sectors increase income inequality. Bidirectional relationships among the main variables highlight their dynamic interactions, with the informal economic structure moderating the magnitude and direction of these effects. The results underscore the importance of strengthening formal financial institutions, enhancing financial depth, and effectively managing remittance flows to reduce inequality and improve economic performance in developing countries.https://www.oajre.ir/article_240758_90d0afb580c2bbf64288efe3fff1ab25.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495414220260531Optimization of Humanitarian Relief Item Distribution with Emphasis on Operational Costs and Vehicle Breakdown Time under Crisis Conditions436624220010.22034/oajre.2026.566663.1178ENYadollahGooran OrimiDepartment of Industrial Management, AK.C., Islamic Azad University, Aliabad Katoul, IranAhmadMehrabianDepartment of Industrial Engineer, Islamic Azad University, Aliabad katoul Branch, Aliabad katoulArashNaderianDepartment of Accounting, AK.C., Islamic Azad University, Aliabad Katoul, IranSamadAyaziDepartment of Accounting, AK.C., Islamic Azad University, Aliabad Katoul, IranJournal Article20251216The distribution of relief items during crises is widely recognized as a critical challenge in humanitarian logistics and disaster management. In such contexts, time and operational costs emerge as two pivotal factors determining the success of relief operations. The objective of this research is to optimize the distribution process of essential items through a multi-objective model that concurrently determines optimal depot locations and efficient distribution routes by controlling both cost and time-related performance metrics. The weighted sum method is employed to solve the proposed model. Results indicate that the model effectively identifies the shortest routes, minimizes logistical costs, and enables optimal allocation of vehicles to destinations based on vehicle type. Finally, Pareto-optimal solutions are generated, and a sensitivity analysis is conducted on the time-based connectivity coefficient between routes. Findings demonstrate that the proposed model substantially enhances the efficiency and effectiveness of humanitarian logistics operations. Model validation is performed through a real-world case study, and the results are benchmarked against existing operational plans, revealing superior performance of the proposed approach. Across comparisons of different objective functions, the number of non-dominated solutions ranges from 15 to 86, with evident convergence. The highest number of non-dominated solutions (86) is obtained when comparing the first and fourth objective functions, indicating superior solution quality and convergence relative to other scenarios. Overall, this study provides decision-makers with a scientific, data-driven tool to formulate more effective disaster response strategies through cost reduction and optimal resource utilization.https://www.oajre.ir/article_242200_f7084c2dfcf246d9f1ed3a7c5e6ad6e1.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495414220260531Key Factors affecting Export Intensity in Iranian Pharmaceutical Companies679124356510.22034/oajre.2026.545116.1137ENAlirezaHabibiDepartment of Business Management, Faculty of Economics and Management, Ahlul Bayt International University, Tehran, Iran0000-0003-2794-0919Mohammad MahdiKiaeehaFaculty of Economics and Management, UKM, MalaysiaJournal Article20250904Export intensity is a key indicator of international competitiveness, particularly in regulated industries such as pharmaceuticals. This study examines how firm-specific factors and macroeconomic conditions jointly influence export intensity among Iranian pharmaceutical manufacturing firms. Using balanced panel data from 20 exporting pharmaceutical companies over the period 2018–2023, the study applies a random-effects panel regression model to assess the impact of firm size, advertising expenditure, R&D investment, firm age, GDP growth, inflation, and exchange rate volatility on export intensity.<br><br>The results reveal that firm size and advertising expenditure have a positive and statistically significant effect on export intensity, while inflation exerts a significant negative impact. Other firm-specific factors (R&D intensity and firm age) and macroeconomic variables (GDP growth and exchange rate volatility) do not show significant effects. These findings indicate that scale advantages and market-oriented investments are more critical for pharmaceutical exporting than innovation expenditure alone under prevailing economic conditions.<br><br>The study is subject to limitations related to sample size and the exclusive focus on Iranian firms, which may constrain generalizability. Nevertheless, the findings contribute to the export performance literature by demonstrating that export intensity in regulated industries is shaped by a selective combination of internal capabilities and macroeconomic stability. The study offers practical insights for managers and policymakers seeking to strengthen pharmaceutical export performance in emerging economies.https://www.oajre.ir/article_243565_d47004a00c4617bfb44891d961100a3e.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495414220260531Presentation of a Strategic Renewal Model in the Banking Industry with an Entrepreneurial Approach9210724243610.22034/oajre.2026.574725.1191ENMasoumehDargahiPhD student, Department of Entrepreneurship Management, Qa.C., Islamic Azad University, Qazvin, Iran.AliBadizadehAssistant Professor, Department of Management, Qa.C., Islamic Azad University, Qazvin, Iran.AliDavariAssociate Professor, Department of New Business, Faculty of Entrepreneurship, College of Management, University of Tehran, Tehran, IranJournal Article20260208Abstract<br><br>Banks, as pivotal financial and economic institutions, play a crucial role in resource allocation and guiding capital flows within the country. However, the dynamics of the competitive environment, the proliferation of novel financial technologies (FinTech), shifting customer behaviors and expectations, and new regulatory requirements have posed serious challenges to the structure and traditional strategies of banks. Methodologically, the present study is descriptive-survey in nature, utilizing structural equation modeling (SEM). The data collection instrument was a questionnaire derived from the qualitative phase of the research. The questionnaire comprised 162 equally weighted items designed using a five-point Likert scale. The statistical population consisted of managers and experts of banks in the country. Given the indefinite size of the statistical population and based on Cochran's sample size formula, 384 individuals were selected as the statistical sample using purposive sampling. For data analysis, descriptive statistics were employed to describe participants' demographic characteristics using SPSS software, while structural equation modeling was conducted using AMOS. The results indicate a correlation among the components of strategic renewal in the banking industry with an entrepreneurial approach. The highest correlation was observed between the renewal process and renewal outcomes, while the lowest correlation was found between renewal outcomes and renewal dimension strategies. Furthermore, the renewal antecedents variable, renewal process variable, renewal dimension strategies variable, and renewal outcomes variable have a direct impact on the strategic renewal model in the banking industry with an entrepreneurial approach.https://www.oajre.ir/article_242436_4bfcd0f0ddc1ae1033e27df628463fd8.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495414220260531Designing a Marketing Intelligence Model Based on New Product Development in Iran's Lighting Industries10812224217910.22034/oajre.2026.573580.1187ENRezaSadeghiDepartment of Business management, Ki.C., Islamic Azad University, Kish, Iran.AliSorayaeiDepartment of Business Management, Bab.C., Islamic Azad University, Babol, Iran.Seyed VahidJabbarzadeDepartment of Business Management, Bab.C., Islamic Azad University, Babol, Iran.Journal Article20260202The objective of the present study is to design a marketing intelligence model grounded in new product development within the lighting industry. In terms of purpose, this research is classified as applied, and regarding data collection, it falls under descriptive research with a thematic analysis approach. Data were gathered through open-ended questions via in-depth, semi-structured interviews with experts in the country's lighting industry within the marketing and sales domain. Participants were selected from the statistical population using snowball sampling until theoretical saturation was reached, resulting in a sample size of 10 individuals. For data analysis, open, axial, and selective coding methods were employed. Consequently, 53 basic themes, 13 organizing themes (components), and 5 global themes (dimensions) were identified. The dimensions encompass Market Intelligence, Customer Intelligence, Competitive Intelligence, Technological Intelligence, and Business Intelligence. The dimensions of marketing intelligence based on new product development include: Market Intelligence, Customer Intelligence, Competitive Intelligence, Technological Intelligence, and Business Intelligence. Furthermore, the components of each marketing intelligence dimension are as follows: Market Intelligence (company behavior towards competitors in the market and understanding customer needs); Customer Intelligence (customer feedback regarding products, buying behavior analysis, customer segmentation); Competitive Intelligence (company readiness regarding competitors' market orientations, identifying and covering competitors' market gaps, marketing strategy relative to competitors); Technological Intelligence (new technologies, energy productivity, and standards); and Business Intelligence (profitability analysis of existing products, sales forecasting for new products, and optimal selection of distribution channels).https://www.oajre.ir/article_242179_7bbf23e66ea201a10d2f736bc0442a2b.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495414220260531The Asymmetric Impact of Oil Price Shocks on Economic Growth in OPEC Member Countries: Application of a Panel Nonlinear Autoregressive Distributed Lag (Panel NARDL) Model12315024236810.22034/oajre.2026.571251.1184ENJafarGhanavatiDepartment of Economics, Marv.C., Islamic Azad University, Marvdasht, Iran.Seyed NematollahMousaviDepartment of Economics, Marv.C., Islamic Azad University, Marvdasht, Iran.Seyed Mohammad HashemMousavi HaghighiAssistant Professor, Department of Agriculture, Fars Agricultural and Natural Resources Research Center, Shiraz, Iran.Journal Article20260107This study examines the short-and long-run asymmetric effects of oil price shocks on economic growth in an oil-exporting economy using a nonlinear econometric framework. Employing a Nonlinear Autoregressive Distributed Lag (NARDL) model, with annual panel data (1990–2022 ), the analysis decomposes oil price movements into positive and negative partial sums to capture potential asymmetries in both the short and long run, while controlling for standard growth determinants including physical capital, labor force, energy consumption, trade openness, and inflation to mitigate omitted variable bias. The results reveal a counterintuitive short-run asymmetry: positive oil price shocks exert a statistically significant negative effect on economic growth, whereas negative oil price shocks generate a positive short-run growth response. We interpret this pattern through two interrelated transmission mechanisms grounded in macroeconomic theory. First, positive oil shocks may intensify Dutch disease dynamics by appreciating the real exchange rate, reallocating resources toward non-tradable sectors, and weakening productivity in tradable industries. Second, negative oil shocks can trigger corrective adjustments, including fiscal consolidation, improved resource allocation, and reduced rent-seeking behavior, thereby mitigating distortions accumulated during oil booms. In this framework, adverse oil shocks may temporarily stimulate efficiency-enhancing reallocations and productivity improvements, particularly in economies previously characterized by oil-driven misallocation. In the long run, however, oil price increases remain growth-enhancing, reflecting the dominant income and investment channels associated with sustained oil revenue expansion.These findings suggest that the growth effects of oil price shocks depend not only on their direction but also on structural characteristics and policy responses within oil-exporting economies.https://www.oajre.ir/article_242368_1cc5478cfc1325b199265aa6016341bd.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495414220260531Exchange Rate Volatility and Non-Performing Loans in Iran’s Banking System: The Moderating Role of Bank-Specific Factors under Financial Sanctions15118424356410.22034/oajre.2026.578898.1201ENMahlaSadeghiPh.D. Student, Department of Economic, SR.C., Islamic Azad University, Tehran, IranTeymourMohammadiProfessor, Department of Economic, Allameh Tabatabai University, Tehran, IranFarhadGhaffariAssociate Professor, Department of Economic, SR.C., Islamic Azad University, Tehran, Iran.Journal Article20260414This study examines the dynamic impact of exchange rate volatility on non-performing loans (NPLs) in Iran’s banking system, while simultaneously accounting for the moderating role of bank-specific factors, including capital adequacy (CAR), liquidity (LQ), and management quality (MQ). A Panel Vector Autoregression (Panel-VAR) framework is employed using balanced panel data from 18 Iranian commercial banks over the period 2011–2023, comprising 234 bank-year observations. The adopted methodology integrates LLC and IPS unit root tests, Pedroni and Kao cointegration analyses, and system GMM estimation to address endogeneity and dynamic panel bias. Exchange rate volatility is measured using a GARCH(1,1) model based on the official USD/IRR exchange rate. The results indicate that exchange rate volatility exerts a positive and statistically significant effect on NPLs, operating primarily through the balance sheet channel. Capital adequacy and liquidity function as significant mitigating buffers, whereas management quality exhibits a smaller yet still significant negative effect. The high autoregressive coefficient of NPLs points to substantial persistence in the deterioration of credit quality. Cointegration analysis confirms the existence of three long-run equilibrium relationships among the variables, reinforcing the structural nature of these linkages. Granger causality tests establish bidirectional causality between exchange rate volatility and NPLs, suggesting the presence of reinforcing feedback dynamics. The findings support prioritizing exchange rate stabilization as a prerequisite for financial stability, accelerating the implementation of Basel III capital requirements with countercyclical buffers calibrated to exchange rate risk, and integrating exchange rate indicators into banking supervisory early warning systems.https://www.oajre.ir/article_243564_50fc6af7a49c03b670c1cb6ff87f385c.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495414220260531The Role of Work Motivation and Job Burnout in the Impact of Professional Resilience on Enhancing Innovation in Auditing Methods18520024436110.22034/oajre.2026.574113.1190ENFereshtehAlidoustDepartment of Accounting, CT.C., Islamic Azad University, Tehran, IranZahraPourzamaniDepartment of Accounting, CT.C., Islamic Azad University, Tehran, IranFarzanehHeidarpourDepartment of Accounting, CT.C., Islamic Azad University, Tehran, IranJournal Article20260205The purpose of this study is to examine the role of work motivation and job burnout in the impact of professional resilience on enhancing innovation in auditing methods. Given its nature, this research is classified as applied, and in terms of methodology, it is a descriptive-survey study. The statistical population consists of 1,879 officially certified auditors actively working in audit firms affiliated with the Iranian Association of Certified Public Accountants. Using Cochran’s formula, the sample size was determined to be 319 individuals, who were examined in this study. the enhancement of innovation in auditing methods was the dependent variable, professional resilience was the independent variable, and work motivation and job burnout were considered mediating variables. Construct validity was confirmed to establish scale validity. Cronbach’s alpha and composite reliability were used to assess reliability, indicating acceptable reliability. To examine the relationships among variables, structural equation modeling was employed using SmartPLS software. The results of hypothesis testing indicate that professional resilience of auditors has a positive and significant effect on auditors’ work motivation and the enhancement of innovation in auditing methods, but a negative and significant effect on auditors’ job burnout. Additionally, auditors’ work motivation has a positive and significant effect on the enhancement of innovation in auditing methods, and auditors’ job burnout has a negative and significant effect on the enhancement of innovation in auditing methods. Finally, auditors’ work motivation and job burnout play a mediating role in the impact of professional resilience on the enhancement of innovation in auditing methods.https://www.oajre.ir/article_244361_5a4fcc5f0832a7b5a48d2b4fdfed7d2d.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495414220260531A Business Process Improvement Model for the Agricultural Insurance Sector20122124580410.22034/oajre.2026.545569.1138ENShivaKaboli BizakiPhD Student, Department of Business Management, Sar.C., Islamic Azad University, Sari, Iran.MiladFarzinAssistant Professor, Department of Business Management, Sar.C., Islamic Azad University, Sari, Iran.0000-0002-4328-5734MajidFattahiAssistant Professor, Department of Business Management, Sar.C., Islamic Azad University, Sari, Iran.Journal Article20250906The objective of this research is to design a business process improvement model for agricultural insurance product agencies. In terms of purpose, this research is applied-developmental, and in terms of method, it is descriptive-survey and qualitative, utilizing the thematic analysis strategy. The participant population includes expert management and marketing faculty members at universities, as well as empirical experts comprising managers in the agricultural insurance sector. Purposive and snowball sampling methods were used simultaneously. Theoretical saturation was achieved after conducting semi-structured interviews with 15 experts. To ensure construct validity in the present qualitative research, participant checking was employed. To ensure the reliability of the qualitative phase of the research and theoretical saturation, the correlation matrix of agreement among interviewees' opinions and the two-coder diagram were utilized. The data collection method was semi-structured interviews. The thematic analysis technique using MAXQDA 2020 software was employed to determine the main and sub-themes for model design. Based on the results, the main themes of the business process improvement model for agricultural insurance product agencies comprise six main themes: organizational structure and agency governance, technology and digitalization of insurance processes, human competencies and workforce development, customer-centric relationships and stakeholder engagement, agricultural ecosystem and environmental risk management, and regulatory, financial, and economic sustainability framework. Each main theme contains at least three sub-themes.https://www.oajre.ir/article_245804_af9a28e8c47169836397397619f9c820.pdf