https://www.oajre.ir/ International Journal of Resistive Economics en daily 1 Sun, 31 May 2026 00:00:00 +0330 Sun, 31 May 2026 00:00:00 +0330 https://www.oajre.ir/article_243075.html Teaching 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_244661.html The pursuit of stable and robust economic growth has consistently been a cornerstone of economic policy objectives. In this pursuit, economic complexity has emerged as paramount driver, significantly fostering innovation, promoting economic diversification, and yielding substantial long-term productivity gains. This study undertakes a rigorous examination of the impact of economic complexity on entrepreneurship density within the specific context of Iran's oil-dependent economy, an environment notably characterized by extensive governmental intervention in revenue allocation processes. Employing a sophisticated Time‑Varying Parameter Vector Autoregression with Stochastic Volatility (TVP‑VAR‑SV) model, this research meticulously analyzes the intricate dynamic interdependencies among the core variables across different time horizons. The empirical findings compellingly indicate that economic complexity, while initially inducing a contractionary short-term effect on entrepreneurship density, subsequently catalyzes a sustained expansionary phase in the longer term. Moreover, the analysis quantifies a positive contribution of economic complexity to GDP growth, estimating it at a 0.25% increase. The nuanced impact of government size on entrepreneurship density is observed to manifest initially as a slight negative influence. However, this effect progressively attenuates over time, eventually transitioning into a positive and significant impact on the economy. Consequently, this study strongly recommends that policymakers strategically prioritize substantial investments in technological advancement, critical infrastructure development, and comprehensive educational reforms. Such strategic priorities are essential to fully harness the profound long-term benefits of economic complexity for fostering entrepreneurship, while simultaneously endeavoring to mitigate the potentially disruptive short-term costs associated with structural adjustments. https://www.oajre.ir/article_240758.html In 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_244660.html Despite possessing unique capacities, Iran's tourism industry confronts a profound gap between its existing potential and current performance, rooted in the systemic weaknesses of its entrepreneurial human capital development system. Data were gathered through in-depth semi-structured interviews and analyzed using MAXQDA software across three coding stages: open, axial, and selective. The credibility of findings was established through member checking by participants and triangulation of data sources. Analysis yielded three overarching themes and twelve sub-themes: (1) Integrated and Networked Institutional Governance, with sub-themes of cross-sectoral leadership and coordination, definition of stakeholder roles and responsibilities, legal and support mechanisms, and securing sustainable resources; (2) Integrated, Context-Aware, and Ecosystem-Oriented Educational Program, with sub-themes of composite competencies, experiential and problem-based learning, content localization, and instructor empowerment; and (3) Learning-Oriented System for Monitoring, Evaluation, and Continuous Improvement, with sub-themes of composite indicators of progress and impact, process evaluation, agile feedback mechanisms, and institutionalizing organizational learning. For each sub-theme, operational strategies were formulated, including the Supreme Steering Council, National Charter of Responsibilities, National Competency Framework, Mandatory Internship within the Ecosystem, Localized Balanced Scorecard, and National Observatory for Tourism Entrepreneurship. By integrating the three pillars of governance, education, and evaluation within a dynamic, networked structure, the proposed model offers a process-oriented and contextually adapted framework for policy formulation concerning entrepreneurship education development in Iran's tourism industry. https://www.oajre.ir/article_242200.html The 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_244663.html This research aims to predict future sequences of inflation and investor sentiment index using artificial intelligence in two countries, Iran and Iraq. The present research is applied in terms of purpose and descriptive-analytical in terms of nature and method, and has been conducted with a mixed approach (artificial intelligence and econometrics). The statistical population includes monthly data related to inflation and investor sentiment index in Iran and Iraq, and the statistical sample includes all available observations in the 10-year period ending in October 2025. The data has been collected through documentary methods and from official statistical sources and reliable databases. In the first stage, LSTM recurrent neural network was used to predict future sequences of both variables; in such a way that 80% of the data was considered for training and 20% for testing, and the predictions were evaluated in the form of seven future sequences. The results of this section showed that the model performed more consistently and reliably in predicting the Iranian investor sentiment index, while in Iraq, the error gradually increased with the increase in the forecast horizon. The results of the error correction model also showed that in both countries, a long-term equilibrium relationship exists between the variables and the system returns to the equilibrium path at an appropriate speed. https://www.oajre.ir/article_243565.html Export 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.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.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_244900.html The primary objective of this research is to develop an order load-based model for assembly line balancing in manufacturing industries. Accordingly, this study endeavors to examine the role of order weights and their impact on the balancing and coordination of workstations through the design and validation of a multi-objective model. The theoretical objective of this research is to develop an appropriate framework for assembly line balancing considering order load, while its practical objective is to identify factors influencing waste in the production process and to propose a model for controlling and improving the performance of assembly lines with emphasis on order weights. In terms of nature, this research is fundamental-applied; regarding the implementation method, it is descriptive; and in terms of temporal dimension, it is cross-sectional. Data were collected through comprehensive literature reviews, direct observation of production lines, mapping of actual facility layouts, and semi-structured interviews and questionnaires administered to ten experts from four active manufacturing plants. For data analysis and model optimization, the Gurobi solver was employed for exact optimization, alongside an adaptive heuristic algorithm and MATLAB software to address the problem under dynamic order conditions. The results indicated that the developed multi-objective model, integrated with the hybrid heuristic algorithm, is capable of achieving more balanced workstation loads, reducing idle times, and significantly enhancing the productivity index of the assembly line. Furthermore, the concurrent utilization of the Gurobi solver to attain optimal solutions and the heuristic algorithm to accelerate convergence under order fluctuation conditions yielded the most effective performance. https://www.oajre.ir/article_242436.html AbstractBanks, 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_245841.html Focusing on elucidating a model for enhancing sales, this research aims to bridge operational gaps by providing tangible, evidence-based solutions to art market stakeholders. This enables them to ensure financial stability and secure economic survival within the current highly competitive and volatile environment. Consequently, the primary objective of this study is to develop a model of the factors affecting the enhancement of art sales. In terms of its objective, this study adopts an applied-developmental approach, employing a thematic analysis strategy. The qualitative study population comprises academic experts, including university faculty members in management and marketing, as well as industry practitioners, such as art professors, gallery owners, and arts managers. A concurrent purposive and snowball sampling technique was utilized for participant selection. Data were collected through semi-structured interviews, and theoretical saturation was achieved after interviewing 16 experts. To identify the main and sub-themes for model development, thematic analysis was performed using MAXQDA2024 software. Based on the findings, the main themes of the model influencing art sales enhancement encompass: (1) individual and psychological factors of buyers and artists, (2) digital marketing and communication factors, (3) cultural and social factors, (4) economic and financial factors, (5) technology and innovation factors, (6) organizational and institutional factors, and (7) aesthetic and content-related factors of the artwork. https://www.oajre.ir/article_242179.html The 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_245243.html Marketing intelligence is an important tool for collecting relevant information for marketing managers to support decision-making under conditions of certainty and uncertainty; it provides faster, cheaper, and more comprehensive information for organizational use. This study aims to examine and prioritize the dimensions of marketing intelligence in the context of national lighting product development. The statistical population comprised managers and specialists from the country’s lighting industry; using snowball sampling, ten experts in marketing and sales were selected. The research employed a mixed-methods design (qualitative and quantitative). In the qualitative phase, thematic analysis of data obtained from semi-structured interviews was conducted using open, axial, and selective coding to identify basic, organizing (components), and global (dimensions) themes. In the quantitative phase, the Best–Worst Method (BWM) was used to prioritize the dimensions and their respective components. The results indicate that, in order of priority, the marketing intelligence dimensions for lighting product development are: market intelligence, business intelligence, competitive intelligence, customer intelligence, and technological intelligence. Consequently, by ranking market intelligence as the foremost dimension, this study emphasizes the importance of external strategic approaches in lighting product development and recommends that organizations in the country increase investments in market and competitive information gathering to strengthen sustainable innovations. https://www.oajre.ir/article_242368.html This 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_245804.html The 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_243564.html This 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_245822.html Impulse buying represents an unplanned and spontaneous purchasing behavior wherein consumers, upon exposure to specific environmental stimuli, engage in immediate purchase actions. Given the significance of this phenomenon, the primary objective of the present study is to elucidate a conceptual model of impulse buying within the online shopping domain of internet-based retail platforms, with Digikala online store serving as the empirical case. Methodologically, this research is classified as applied and developmental in terms of purpose, field-based regarding data collection, and qualitative in terms of procedural execution. To develop the proposed model, thirteen marketing and sales managers and experts affiliated with Digikala were selected through snowball sampling until theoretical saturation was achieved. In-depth, semi-structured interviews were subsequently conducted with the participants. The interview data were analyzed using thematic analysis via MAXQDA software, undergoing a systematic coding process encompassing open, axial, and selective coding stages. Following reliability assessment (through test-retest procedure and Kappa coefficient calculation) and validity evaluation (via member checking and interview triangulation), the analysis yielded 79 basic themes, 15 organizing themes (components), and 5 global themes (dimensions). These overarching dimensions were identified as: product appeal, momentary emotions, convenience and purchase speed, pricing and promotional discounts, and social influences. Based on these findings, the final conceptual model was proposed. The results indicate that the identified themes exert a significant influence on customers' impulse buying behavior within the online shopping context of internet-based retail platforms. https://www.oajre.ir/article_245833.html The objective of this study is to present a business model for the air transport industry. In terms of its purpose, this research is classified as applied-developmental. Adopting a qualitative approach and utilizing thematic analysis, the study aimed to develop the proposed model. The participant population for the qualitative phase comprised theoretical experts (academic elites and distinguished faculty members from universities) and executive experts (managers of airline companies and the aviation industry). Concurrent purposive and snowball sampling methods were employed. Theoretical saturation was achieved following semi-structured interviews with 14 experts. Data collection in the qualitative phase was conducted through semi-structured interviews. To ensure the reliability of the qualitative phase and confirm theoretical saturation, an inter-rater agreement correlation matrix and a dual-coder diagram were utilized. Model design and the identification of primary and secondary themes were performed using MAXQDA 2020 software. Based on the findings, the business model in the air transport industry encompasses seven main themes: technological infrastructure and smart data architecture, analytical capabilities and evidence-based decision-making, operational optimization and flight performance, customer experience and data-driven marketing, smart revenue and financial management, sustainability and corporate social responsibility, and organizational culture and data governance. Each main theme comprises at least three sub-themes. https://www.oajre.ir/article_246888.html The purpose of this study is to examine the effects of professional resilience on enhancing innovation in audit methodologies. In terms of its nature, this research is applied, and methodologically, it falls under the category of descriptive-survey studies. The statistical population comprises 1,879 certified public accountants actively working in audit firms affiliated with the Iranian Association of Certified Public Accountants. Using Cochran's formula, a sample size of 319 was determined and surveyed. In this study, the enhancement of innovation in audit methodologies served as the dependent variable, while the dimensions of professional resilience constituted the independent variables. Haga’s (2024) questionnaire was utilized to measure auditors' professional resilience, and Ananda et al.’s (2023) questionnaire was employed to assess the enhancement of innovation in audit methodologies. The items in the aforementioned questionnaires were scored using a 5-point Likert scale. Construct validity was established for the scales. To evaluate the validity and reliability of the research instruments, confirmatory factor analysis was conducted to assess the overall structure of the questionnaires, confirming construct and content validity. Furthermore, since the factor loadings of all items exceeded 0.40, the validity of the questionnaires is confirmed. Structural equation modeling (SEM) was employed to examine the relationships between variables, utilizing SPSS 25 and SmartPLS 4 software. The results of the hypothesis testing indicate that auditors' professional resilience—encompassing cognitive, psychological, social, organizational, ethical, technical, physical, and environmental resilience—has a significant positive effect on auditors' job motivation, job burnout, and the enhancement of innovation in audit methodologies. https://www.oajre.ir/article_246038.html In the era of digital transformation, aligning information technology with strategic business objectives has become a critical imperative. This paper employs a systematic literature review methodology, guided by the PRISMA guidelines, to comprehensively evaluate existing research on IT governance and service management based on two leading frameworks: ITIL4 and COBIT 2019. Through a structured search across reputable academic databases , 20 high-quality studies published between 2018 and 2025 were selected from an initial pool of 1,280 records for final analysis. Key findings were categorized into four primary themes: (1) framework integration and synergies, (2) maturity and performance assessment, (3) challenges and critical success factors, and (4) digital transformation enablement. Results indicate that 55% of the reviewed studies emphasize the benefits of integrating ITIL 4’s value-driven approach with COBIT 2019’s governance objectives. This integration has been shown to enhance operational efficiency by 25–30%, reduce implementation time by up to 15%, and significantly improve risk management. Following the implementation of these improvements, the average organizational maturity level increased from 2.5 to 3.8 on a 5-point scale. Nevertheless, challenges such as cultural resistance (45%), implementation complexity (30%), and a shortage of specialized skills (20%) remain the primary barriers. By identifying existing research gaps—particularly the lack of empirical studies in small and SMEs, insufficient longitudinal research to measure ROI, and the need for integrated and validated assessment models—this systematic review outlines a roadmap for future research and provides practical guidance for IT managers and practitioners to optimize governance and management structures within their organizations. https://www.oajre.ir/article_246082.html The primary objective of this research is to analyze the impact of banking management and marketing factors on deposit mobilization in Iran. Specifically, this study aimed to identify and analyze the simultaneous effects of intra-organizational management factors and marketing strategies on bank deposit mobilization in Iran. In terms of its objective, this research is applied, and regarding data collection, it adopts a descriptive-survey methodology. Initially, through extensive library research, preliminary influencing factors were identified, and a foundational conceptual model was designed. Subsequently, in the quantitative phase, the final model was tested using Structural Equation Modeling via SmartPLS4 software. The statistical population comprised managers and financial supervisors within the banking sector. A sample of 400 individuals was selected using non-probability purposive sampling and evaluated via a researcher-developed questionnaire. The face validity of the questionnaire was established, and its reliability was confirmed through Cronbach’s alpha coefficients. The findings revealed that the factors influencing the mobilization of transactional and investment deposits differ significantly. Specifically, the bank's brand image, the provision of innovative financial services, the utilization of smart applications and technologies, the security of electronic services, customer service quality, and process simplification exerted a significant positive impact on the mobilization of both deposit types. However, certain factors exhibited distinct effects: the number of physical branches significantly influenced investment deposits, whereas promotional activities primarily impacted transactional deposits. Furthermore, complaint management and the provision of specialized facilities were found to be effective solely in attracting investment deposits. The final research model demonstrated a satisfactory fit. https://www.oajre.ir/article_246350.html The purpose of this study is to propose a structural model of the effects of professional identity and components of moral courage on auditors' professional skepticism. In terms of its nature, this research is applied, and methodologically, it falls under the category of descriptive-survey studies. The statistical population consists of 1,879 certified public accountants actively working in audit firms affiliated with the Iranian Association of Certified Public Accountants. Using Cochran's formula, a sample size of 319 was determined and surveyed. Standard questionnaires were used to measure professional identity, auditors' moral courage, and professional skepticism, with items scored on a 5-point Likert scale. The validity of the measurement scales was confirmed through construct validity. Furthermore, reliability was assessed using Cronbach's alpha and composite reliability, both of which indicated acceptable levels. To analyze the relationships between variables using structural equation modeling, SPSS25 and SmartPLS4 software were utilized. The results of hypothesis testing indicated that auditors' professional identity significantly affects their moral agency, risk tolerance, extra-role behavior, and moral goals. Furthermore, moral agency, multiple values, risk tolerance, and extra-role behavior significantly affect auditors' professional skepticism. Additionally, moral agency, multiple values, risk tolerance, extra-role behavior, and moral goals mediate the relationship between auditors' professional identity and their professional skepticism. https://www.oajre.ir/article_246065.html This study was conducted with the objective of designing an export marketing model for the Arvand Free Trade Zone. In the qualitative phase, data were collected through purposive sampling involving 25 marketing professors, managers of the Arvand Free Zone Organization, customs experts, and experienced exporters and importers, continuing until theoretical saturation was achieved. Data analysis was performed in three stages: open coding, axial coding, and selective coding. The research findings indicated that the Arvand export marketing model comprises 39 core categories derived from the synthesis of approximately 150 initial concepts. This model is formulated based on causal conditions, including firm readiness and development, management development, networking, administrative-media management, market research and analysis, product introduction, target market identification, appropriate pricing, and marketing mix adaptation. It is realized through strategies such as export empowerment, governmental support, risk management, national economic diversification, tax incentives, and infrastructure development. Furthermore, challenges such as a lack of cultural awareness, currency exchange rate fluctuations, inadequate logistics infrastructure, international sanctions, intense competition, and lack of awareness of regulations were identified as intervening conditions in the development of export marketing in the Arvand region. The results of this study provide an analytical framework that integrates managerial, environmental, marketing strategy, awareness and information, and regulatory factors in the development of export marketing within the Arvand Free Trade Zone. https://www.oajre.ir/article_246150.html Chabahar Free Zone, endowed with unique natural capacities and a strategic geographical position, possesses substantial potential to emerge as a national and international tourism hub. However, realizing this objective necessitates the precise identification and systematic ranking of key marketing factors that effectively influence travelers' decision-making processes. The primary aim of this research was to test the tourism marketing model of Chabahar and to rank the marketing factors affecting tourist attraction. In terms of purpose, the present study is applied in nature, while adopting a quantitative methodological approach. A survey strategy was employed for the quantitative component, and the research design was descriptive-survey with respect to data collection procedures. The statistical population comprised all investors in the tourism sector, from which a sample of 242 participants was selected through simple random sampling based on Cochran's formula. Data analysis was conducted using structural equation modeling, and model validation was performed utilizing SmartPLS4 software. The findings revealed that consequences, with a mean rank of 2.63, occupied the highest priority. Intervening factors, with a mean rank of 2.55, ranked second. The central phenomenon, with a mean rank of 2.43, ranked third. Contextual factors, with a mean rank of 2.40, ranked fourth. Strategies, with a mean rank of 2.39, ranked fifth. Finally, causal conditions, with a mean rank of 2.38, occupied the lowest priority. Furthermore, model validation indicated that the Goodness-of-Fit index yielded a value of 0.546, representing a robust indicator that confirms the overall high quality and adequate fit of the proposed model. https://www.oajre.ir/article_246040.html Exchange rate fluctuations and inflation represent two of the most significant sources of macroeconomic instability in Iran. This study aims to analyze the dynamic response of profitability among banks listed on the Tehran Stock Exchange to exchange rate and inflation shocks, while controlling for the effects of bank-specific variables, including bank size, loan-to-assets ratio, and liquidity risk. Applied in purpose and descriptive-analytical in nature, the research utilizes annual data from listed banks covering the period 2006–2017. A panel vector autoregression model was employed to examine the dynamic interrelationships among variables, with empirical analyses grounded in stationarity tests, cointegration analysis, impulse response functions, and forecast error variance decomposition. The model estimation results indicate that the exchange rate exerts a positive and statistically significant effect on return on assets, with an estimated coefficient of 0.365. The impulse response analysis reveals that profitability responds positively, gradually, and with relative persistence to an exchange rate shock. Furthermore, the forecast error variance decomposition indicates that after ten periods, exchange rate shocks account for approximately 24.149% of the forecast error variance in bank profitability, establishing them as the most prominent external driver of ROA fluctuations. Nevertheless, as the explanatory share of exchange rate movements remains below 50%, bank performance is ultimately determined by the interplay between macroeconomic conditions and bank-specific characteristics. These findings underscore the critical need for enhanced foreign exchange risk management, effective inflation control, rigorous asset quality supervision, and greater alignment between monetary and exchange rate policies and banks’ asset-liability management frameworks. https://www.oajre.ir/article_246041.html Organizational resilience (OR) is rising in attention due to not just being a key solution for companies to cope with crises but also being closely tied to their long-term survival and growth. However, researchers acknowledge research gaps such as issues related to the comprehensiveness and accuracy of OR measuring tools, which also fail to specify the kind of crisis they cover. This study intended to develop a novel tool, considering both static (resource-based) and dynamic (capability-based) dimensions of OR, alongside all 4 strategic responses to crises to hedge expected and unexpected disruptions, aiming to enhance comprehensiveness, alongside eliminating redundancy among factors and assigning weight to improve accuracy. To this end, the structured focus group (FC) and best-worst method (BWM) were conducted with the participation of 6 experts to refine and augment as well as assign weight to the factors. The tool encompasses 8 factors distributed across three sets—direction with a weight of 0.222, execution with a weight of 0.317, and results with a weight of 0.460—collectively including 23 sub-factors and 86 indicators. The tool's validation was tested by assessing the resilience of five petrochemical companies and comparing it to the Altman-Z score calculated for each one. This tool enables decision-makers to precisely assess the resilience level of their organizations, identifying strengths and weaknesses more comprehensively and prioritizing areas for improvement. https://www.oajre.ir/article_246891.html The objective of this study is to propose a talent management model tailored for school principals within the educational system. In terms of purpose, this research is applied; regarding data collection, it employs a descriptive design utilizing a thematic analysis approach. The statistical population comprises school principals in the Mazandaran Province. A sample of 16 experts was selected from this population using snowball sampling. Data were collected through in-depth, semi-structured interviews with experts using open-ended questions. The resulting interview transcripts were analyzed using a thematic analysis approach, involving open, axial, and selective coding. This process facilitated the identification of basic themes, organizing themes, and global themes. The research model was subsequently developed using MAXQDA2022 software. The findings indicate that the proposed talent management model for school principals in the education system consists of several dimensions and their respective components: Talent Identification, encompassing leadership and management capabilities, innovation and creativity in education, and communication skills; Talent Nurturing and Development, which includes personal and educational management and development, the professional and technological dimension, the transformational and entrepreneurial dimension, and the cultural and value-based dimension; Talent Utilization, involving the effective deployment of talents, fostering a supportive environment, and continuous evaluation of employee effectiveness; Talent Retention, covering motivational and psychological aspects, professional development, and improving the organizational structure for educational advancement; and Continuous Improvement and Development, comprising financial planning and activity organization, data analysis and procedural determination for performance enhancement, and the innovation and professional development of human resources. https://www.oajre.ir/article_246355.html Tax policy towards industrial workshops is an important issue because industrial workshops in the country constitute an important part of the economy. The main source of income for the government, it must ensure that all possible strategies are used to maximize tax revenue. The statistical population considered for this study is industrial workshops with 10 employees and most of them are active in industrial towns in the country. Also, to examine the questions of this study, the model considered for testing is the threshold regression model with a smooth transition. The findings of this study showed that the nonlinear relationship between the variable of tax on the sales value of products produced by small and medium-sized industrial workshops and the added value of the products of those workshops was not observed and proven, and finally the results indicate that the coefficients of the influence of the variables of duties and indirect taxes, per capita production of small and medium-sized industrial workshops, and the formation of fixed capital on the variable of value added of these workshops are positive and significant. Accordingly, it is suggested that the tax organization, taking into account all aspects related to investment and production costs of the workshops in the provinces of the country, should apply tax laws and collect tax revenues from the sales value of products produced by these workshops. This, in addition to increasing tax revenues, can lead to a very significant and significant increase in the added value of these workshops. https://www.oajre.ir/article_246523.html This study examines the relationships among barriers, sustainability, pressures, and perceived benefits with corporate social responsibility and financial performance in small and medium-sized enterprises (SMEs) and tests the mediating role of corporate social responsibility in these relationships. The research employs a quantitative, cross-sectional, and survey-based design. Data were analyzed from 352 valid questionnaires collected from managers and decision-makers of SMEs operating in the Toos Industrial Park in Mashhad, Iran. Hypotheses were tested using ordinary least squares regression, HC3 robust standard errors, bootstrapped mediation analysis, and diagnostic tests for multicollinearity, common method bias, robustness, and endogeneity. The findings revealed that sustainability and perceived benefits have a positive and statistically significant relationship with corporate social responsibility, whereas the relationships of barriers and pressures with corporate social responsibility were not significant. In the financial performance model, barriers and sustainability exhibited positive relationships, pressures showed a negative relationship, and corporate social responsibility demonstrated a positive and statistically significant relationship with financial performance; however, the direct effect of perceived benefits on financial performance was not supported. Mediation analysis results indicated that corporate social responsibility mediates only the relationships of sustainability and perceived benefits with financial performance. Therefore, the financial value of corporate social responsibility in SMEs becomes more pronounced when it is aligned with a sustainability orientation and translated into observable, actionable initiatives. Given the cross-sectional and self-reported nature of the data, the findings should be interpreted as statistical associations rather than definitive causal evidence. https://www.oajre.ir/article_247149.html This study aims to investigate the moderating role of gamification in the relationship between social media marketing and customer-brand engagement, focusing on users of the SnappFood application in Tehran. Applied in purpose and descriptive-survey in nature, the research targeted all active SnappFood users in Tehran (unknown population size). Based on Cochran’s formula, a sample of 385 participants was selected using convenience sampling. Data were collected via standardized questionnaires measuring social media marketing and customer-brand engagement (Chepong et al., 2023) and gamification (Dessandro et al., 2022). The validity of the instruments was confirmed, and their reliability was established at a desirable level using Cronbach’s alpha coefficient. Data analysis and hypothesis testing were conducted using SPSS version 22 and SmartPLS version 4 within a structural equation modeling (SEM) framework. The findings revealed that all five dimensions of social media marketing (entertainment, interaction, trendiness, customization, and word-of-mouth promotion) exert a positive and significant effect on customer-brand engagement. Furthermore, gamification significantly moderates only the relationship between entertainment and customer-brand engagement, while showing no significant moderating effect on the impact of the other dimensions. Accordingly, it is recommended that managers of service platforms strategically integrate gamified elements into entertainment-oriented campaigns, while refraining from implementing them within interactive tools, customization features, or word-of-mouth mechanisms. This research provides a practical framework for optimizing digital marketing strategies within the food delivery ecosystem. https://www.oajre.ir/article_247272.html The role of policies in economic, cultural, and political development is undeniable; thus, organizational policymakers strive to formulate proactive and impactful policies. Therefore, the purpose of this study is to propose a data governance-based policymaking model to enhance organizational performance in commercial banks. This study was conducted using a qualitative approach and thematic analysis. The statistical population comprised managers and experts holding a master's degree or higher, with a minimum of 15 years of work experience at Bank. The experts were selected from this population via snowball sampling until theoretical saturation was reached, yielding a final sample of 13 participants. Data extracted from semi-structured interviews with experts were analyzed using MAXQDA software. Through the process of open, axial, and selective coding, basic themes, organizing themes (components), and global themes (dimensions) were identified, leading to the development of the final research model. The results indicate that the data governance-based policymaking model for enhancing organizational performance in banks comprises five dimensions and their respective components: (1) Strategic (strategic alignment, vision, and board support); (2) Data Technology (data architecture, data integration infrastructure and quality, data analytics tools and dashboards, and data security and control); (3) Process and Operational (data lifecycle, data change management process, data risk management process, and linking business processes with data); (4) Cultural and Human Competencies (data-driven organizational culture, training and empowerment, and motivational mechanisms); and (5) Performance Measurement and Value Creation (data governance performance indicators, data-driven business indicators, and data valuation framework). Accordingly, all research questions were addressed.