Quantitative Section Research Articles

Ontological basis of the creative accounting phenomenon as a financial misstatement

PurposeThis article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.Design/methodology/approachThis study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.FindingsBased on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.Originality/valueSo far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.

Quantitative atomic cross section analysis by 4D-STEM and EELS

We demonstrate the use of a 4-dimensional scanning transmission electron microscope (4D-STEM) to extract atomic cross section information in amorphous materials. We measure the scattering amplitudes of 200 keV electrons in several representative specimens: amorphous carbon, silica, amorphous ice of pure water, and vitrified phosphate buffer solution. Diffraction patterns are recorded by 4D-STEM with or without energy filter at the zero-loss peak. In addition, Electron Energy Loss Spectroscopy (EELS) data are acquired at several thicknesses and energies. Mixed elastic and inelastic contributions for thick samples can be decoupled based on a convolution model. Measured differential cross sections between 1 and 3 mrad are due primarily to plasmon excitations and follow precisely a 1/θ2 angular distribution. The measured intensities match Inokuti's calculations of total dipole matrix elements for discrete dipole transitions alone, i.e., transitions to bound states of the atom and not to continuum states. We describe the fundamental mechanism of plasmon excitation in insulators as a two-step interaction process with a fast electron. First, a target electron in the specimen is excited, the probability for which follows from the availability of atomic transitions, with a strong dependence on the column of the periodic table. Second, the dielectric response of the material determines the energy loss. The energy of the loss peak depends primarily on the valence electrons. Elastic scattering is dominant at higher angles, and can be fitted conveniently to 1/θ3.7 with a linear dependence on atomic number for light atoms. In order to facilitate the interpretation of 4D STEM measurements in terms of material composition, we introduce two key parameters. Zeta is an analytical equivalent of classical STEM Z-contrast, determined by the ratio of elastic to inelastic scattering coefficients, while eta is the elastic coefficient divided by thickness. The two parameters may serve for identification of basic classes of materials in biological and other amorphous organic specimens.

Tendency of Translating Educationally Valued Texts from Japanese Culture into Bangla Used in Reading Literacy

No previous study has explored why the translators selected children’s literature while translating Japanese literature into Bangla. This study aims to identify the tendency of selecting Japanese texts for translation into Bangla1, which have educationally valued contents. It employed descriptive translation studies approach to prepare a periodized catalog of translated Japanese children’s literature in the quantitative section to develop a history. The qualitative part is conducted based on two recent concepts of the sociology of translations: sociology of translation process in functioning and interpreting and sociology of translation as a cultural product. This study reveals that the translators primarily select tales with moral values a child or an adult learns from the societal sectors other than the educational institutions. They intend to circulate those moral values in the target society because the contents are socially apposite and deemed socio-culturally necessary in the target region. Totto-chan is analyzed as a cultural product to explore why and to what extent it is circulated. The interpreted texts are used to enhance reading literacy in reading programs. This study establishes a fundamental basis for translation, society and education altogether in the target society focusing on Japanese literature translations. In future, this study could be used as a foundational work in the field of translation studies in Bangladesh.

The role of teacher assessment literacy in job stress and job burnout in EFL contexts: a mixed-methods investigation

Reviewing the literature reveals that the role of teacher assessment literacy (TAL) in teacher job stress (TJS) and teacher job burnout (TJB) among English as foreign language (EFL) teachers in Iran has remained largely unexplored. As a result, this mixed-methods study investigated the association between TAL, TJS, and TJB in the Iranian EFL context. For the quantitative section, 413 EFL teachers, including 221 males and 192 females, were randomly selected. They completed the Teacher Assessment Literacy Questionnaire, the Teacher Job Stress Scale, and the Teacher Job Burnout Inventory, and the data was analyzed using structural equation modeling. For the qualitative part, 18 EFL teachers who joined the quantitative part participated in a focus group interview, and their responses were analyzed through a content analysis approach. Results indicated that TAL is a strong predictor of TJS and TJB. Specifically, the findings indicated that TAL was positively linked to all the sub-scales of TJS and TJB. Additionally, the complementary qualitative results yielded four themes: TAL promotes job productivity, TAL raises teachers’ social face, TAL enables teachers to manage the class efficiently, and TAL brings positive wash-back. The findings suggest that TAL, TJS, and TJB should be incorporated in pre-service and in-service teacher training courses in EFL education.

Designing a Model for Administrative Health in the Ministry of Industry, Mine, and Trade

Objective: This study aims to present a model for administrative health in the Ministry of Industry, Mine, and Trade of the country. Methodology: To achieve this goal, a mixed-method research approach was employed. The statistical population in the qualitative section included organizational and academic experts, while the quantitative section included managers and employees involved in the administrative health system of the Ministry of Industry, Mine, and Trade and its provincial offices. In the qualitative section, data were collected through semi-structured interviews, and in the quantitative section, a researcher-made questionnaire was used. The data analysis method in the qualitative section was thematic analysis, and in the quantitative section, structural equation modeling with a partial least squares approach was employed. Findings: The data analysis in the qualitative section led to the formation of the administrative health model in five dimensions, 40 components, and 92 indicators. The data analysis in the quantitative section identified the prioritization of dimensions, components, and indicators of the administrative health model in the Ministry of Industry, Mine, and Trade. Conclusion: According to the results, the prioritization of factors affecting the administrative health in this ministry includes organizational factors, value factors, employee-related factors, managerial factors, and environmental factors, respectively. Based on the obtained results, recommendations were made for achieving administrative health in the Ministry of Industry, Mine, and Trade.

Identifying Factors Influencing the Development of Sports Entrepreneurship with an Emphasis on Sports Startups

The aim of this research was to identify factors influencing the development of sports entrepreneurship, with an emphasis on sports startups in the country. The research employed a mixed-method approach and was applied in nature. In terms of data collection and information gathering, it was field-based and descriptive-survey research. The statistical population of this study included members of the board of directors of sports startups, experts in the field, and specialists. The research samples were selected purposefully, with 38 participants in the qualitative section and 208 in the quantitative section, based on the research objectives and reaching theoretical saturation. To analyze the interviews conducted and to enhance the accuracy and validity of the analysis, the interviews were fully recorded and then transcribed. The researcher then reviewed and coded each interview individually. Additionally, in the quantitative section, structural equation modeling (SEM) using PLS software was employed. The results of the coding process revealed that the factors influencing the development of sports startups include five components: supportive factors, advertising, technology, market awareness, and culture. In the quantitative section, the identified factors were presented to the research sample in the form of a closed questionnaire. The quantitative results also indicated that the five identified factors have a significant impact on the development of sports startups. The factors identified in this research should receive serious attention from sports managers to foster the growth of sports startups.

Presenting a Model for the Application of Artificial Intelligence in Private Organizations with the Influence of Human Resource Management: Antecedents and Consequences

The present study aimed to propose a model for the application of artificial intelligence (AI) in private organizations influenced by human resource management, considering its antecedents and consequences. The research method was applied in terms of purpose and exploratory mixed-method (qualitative-quantitative) in terms of data collection. The statistical population of the study consisted of three sections: scientific documents, the qualitative section (experts), and the quantitative section (human resource managers of private organizations and companies in Tehran). The sample size in the qualitative section included 19 experts, who were selected using the principle of saturation and purposive non-random sampling. Additionally, in the quantitative section, 252 managers were selected through convenience sampling. In the qualitative phase, semi-structured interviews were used to collect data, and in the quantitative phase, a researcher-made questionnaire derived from the qualitative section was employed. In the qualitative section, validity was calculated through expert opinions, and reliability was assessed using inter-rater agreement and agreement between two coders, with the results indicating the validity and reliability of the qualitative data. Moreover, in order to determine the validity of the questionnaire, content and construct validity were utilized, and to assess reliability, Cronbach's alpha coefficient and composite reliability were employed, with the results indicating the validity and reliability of the tool. Data analysis in the qualitative section was conducted using thematic analysis with Maxqda 2022 software, and in the quantitative section, based on the research questions, descriptive and inferential statistical methods (one-sample t-test and confirmatory factor analysis) were applied using SPSS v23 and Smart PLS v8 software. The research findings indicated that the antecedents of AI application in human resource management include organizational strategy and vision, organizational culture, and resources and infrastructure. The consequences of AI application include improvement in the recruitment process, development of training, reduction of errors, increased accuracy, and the creation of competitive advantage. Furthermore, based on the identified antecedents and consequences, the research model was designed and demonstrated appropriate validity.

Identification and Validation of Entrepreneurial University Model Indicators for the University of Tabriz

Objective: The aim of this research is to identify and validate the indicators of the entrepreneurial university model for the University of Tabriz. Methodology: The research methodology is a mixed-methods approach. This research is applied in terms of its objective and descriptive-survey in terms of data collection. The statistical population of the study included all the elites in the field of entrepreneurship at the University of Tabriz, all faculty members of the University of Tabriz, and all employees of the University of Tabriz, totaling 1,557 individuals. For sampling in the qualitative section, 14 individuals were selected using a purposive sampling method, and in the quantitative section, 308 individuals were selected using the Krejcie-Morgan table and simple random sampling. Data collection tools included researcher-constructed open-ended questions in the qualitative section and a researcher-constructed questionnaire, designed based on qualitative research results, in the quantitative section. For data analysis, coding methods were used in the qualitative section. In the quantitative section, the Kolmogorov-Smirnov test was used to check the normality of variable distributions; the one-sample t-test was used to determine the level of core category, main, and sub-components; and second-order confirmatory factor analysis was used to examine construct validity and model validation. Findings: The findings from inductive content analysis indicated that the entrepreneurial university model comprises fourteen main factors classified into four general categories: knowledge application factors, human factors, managerial factors, and environmental factors. Model validation results using the AMOS test showed that the extracted model from the present research had a good fit. Conclusion: The findings indicate that the developed model, comprising 14 main components categorized into four major factors—knowledge application, human, managerial, and environmental—has a good fit and is effective for transforming the University of Tabriz into an entrepreneurial university. This model can also be cautiously applied to other universities, considering their specific conditions and criteria.

Factors Influencing the Financing of Renewable Energy Projects for Sustainable Development Goals with a Fuzzy Cognitive Map Approach

Objective: The aim of this study is to analyze the factors influencing the financing of renewable energy projects to achieve sustainable development goals using a fuzzy cognitive map approach. Methodology: This applied research was conducted in both qualitative and quantitative sections. In the qualitative section, content analysis with a conventional and directed approach was employed, and in the quantitative section, a causal method was used. Data were collected through semi-structured interviews in the qualitative phase and pairwise comparison questionnaires in the quantitative phase. The participants were senior managers and experts from the Renewable Energy and Energy Efficiency Organization (SATBA), selected using purposive and theoretical sampling (a total of 21 participants). Findings: The qualitative findings revealed key influencing factors, including "social responsibility," "direct and indirect government support," "sustainable economic development," "environmental sustainability," "support from financial funds," "commercial creditworthiness of financial suppliers," "foresight and capital planning," "financial capacities," "investment return policies," "empowerment of financial institutions," "renewable energy development policies," "investment culture in renewable energy," and "optimal management of investment risks." The fuzzy cognitive map results showed that "direct and indirect government support for the energy industry" had the highest output and influence, while "commercial creditworthiness of financial suppliers" had the highest input power and susceptibility to influence. Conclusion: This study provides a comprehensive analysis of the factors affecting the financing of renewable energy projects. It highlights the critical roles of government support policies and the commercial creditworthiness of financial suppliers in the success of these projects, suggesting that improvements in these areas can contribute to achieving sustainable development goals.

Optimal Model for Appointment and Promotion in Public Banks (Case Study: Refah Bank of Tehran Province)

Objective: Appointments and promotions of human resources in organizations should be conducted with due consideration to the necessary educational and experiential qualifications, following the verification of competencies and successful performance in their previous positions. This study aimed to present an optimal model for the appointment and promotion of managers at Refah Bank in Tehran Province. Methodology: The current research is an applied study and was conducted within a mixed-methods framework, utilizing thematic analysis in the qualitative section and inferential statistics in the quantitative section. The qualitative section involved 17 experts (CEOs, deputy CEOs, directors, and heads of departments at the central Refah Bank) selected using the snowball sampling method and adhering to the principle of theoretical saturation. In the quantitative section, all branch heads of Refah Bank in Tehran city, numbering 131, were considered, with 98 participants selected using Morgan's table and purposive sampling as the sample members. Data collection tools included semi-structured interviews in the qualitative part and a researcher-constructed valid and reliable questionnaire in the quantitative part. Data from the qualitative interviews were analyzed using MAXQDA software, while data from the questionnaire were analyzed using Smart-Pls software. Findings: The findings revealed that 34 basic themes, 12 organizing themes, and 4 global themes could contribute to the development of the promotion model and the formation of a thematic network, while 109 basic themes, 33 organizing themes, and 8 global themes were effective in developing the appointment model. Conclusion: The results showed that the proposed models for employee promotion and appointment were highly suitable. The identified dimensions for developing the promotion model were ranked as follows: 1- Competence and skill enhancement, 2- Educational and research performance, 3- Tenure and records, 4- Job performance. The dimensions of the appointment model were ranked in order of importance as 1- Focus on internal organizational processes, 2- Willingness, 3- Trustworthiness, 4- Integrity and piety, 5- Assessment and analytical power, 6- Focus on employees and customers, 7- Knowledge and capability, 8- Leadership and strategic planning.

Presenting a Paradigmatic Model for Brand Placement in the Cinema Industry Using a Grounded Theory Approach

Objective: The primary aim of this research is to present a paradigmatic model for brand placement in the Iranian cinema industry using a grounded theory approach. Methodology: This study is applied in purpose and descriptive-exploratory in nature, employing a mixed-methods approach. In the qualitative section, 28 experts from the fields of marketing and the cinema industry were selected using non-probability snowball sampling, and semi-structured, in-depth interviews were conducted with them. In the quantitative section, 384 master's and doctoral students in business management and participants in open managerial courses were selected through convenience sampling, and data were collected via questionnaires. For data analysis, grounded theory was used in the qualitative section, and structural equation modeling was employed in the quantitative section. Findings: The qualitative findings revealed that 85 concepts, 31 subcategories, and 12 main categories were identified within the paradigmatic model. These categories include causal conditions (factors related to the film, audience, and brand), the central phenomenon (brand placement), strategies (branding strategy and audience strategy), intervening conditions (facilitators and inhibitors), contextual conditions (related to the film and audience), and consequences (for film producers and brand owners). The results of the confirmatory factor analysis also confirmed the validity of the research model with a good fit. Conclusion: The results indicate that brand placement in the Iranian cinema industry can create mutual value for both brand owners and cinema industry practitioners. Enhancing the effectiveness of brand placement requires attention to factors related to the film, audience, and brand, as well as the formulation of appropriate branding and audience-focused strategies. Marketing managers and film producers should pay special attention to the alignment between the brand and film content, the use of appropriate execution techniques, and engaging active audience interaction.

Presenting A Model for Identifying Personality and Ethical Characteristics of Independent Auditors in Iran

Objective: The aim of the present research is to propose a model for identifying personality and ethical characteristics of independent auditors in Iran. Methodology: The research method, considering its objective, is applied and mixed (qualitative-quantitative) in terms of execution. The qualitative sample includes 10 participants consisting of academic experts and auditors (faculty members in the field of auditing and experienced auditors), selected purposively, and the quantitative sample includes 2700 auditors in five provinces including Tehran, Mashhad, Tabriz, Isfahan, and Mazandaran. According to Cochran's formula, 336 individuals were selected as samples in these 5 provinces, initially selected cluster-wise and then randomly in each province. Data collection in the qualitative section was done using semi-structured interviews with members of the statistical community, and in the quantitative section, it was carried out through a researcher-made questionnaire. Data analysis in the qualitative section was performed using thematic analysis method (basic themes, organizing, and overarching themes), and the process of coding and textual analysis of interviews was done in MAXQDA 2018 software. In the quantitative section, SPSS 16 and Smart PLS software were used, and inferential analysis was performed using the factor analysis method. Findings: The results in the qualitative section showed that the ethical dimension includes (individual aspect, organizational aspect, environmental aspect) and the personality dimension includes (openness, conscientiousness, extraversion, agreeableness, neuroticism). Based on the results of the quantitative analysis, the model was confirmed, and the relationships between the model variables were found to be significant with a strong fit. Conclusion: Based on the results of this study, it is recommended that when hiring auditors to improve auditors' ethical performance, their personality traits be examined based on personality tests, and the importance of the subject be explained to them by holding training courses at the time of entry into the auditing profession.

A Proposed Model for Implementing Knowledge Management Training in Automotive After-Sales Service Companies

The present study aims to propose a model for knowledge management training in ISACO automotive after-sales service companies. The research method is applied in terms of objectives and exploratory mixed-method (qualitative-quantitative) in terms of data. In the qualitative dimension, it is a self-emerging grounded theory, and in the quantitative dimension, it is a cross-sectional survey. The research field includes several experts (individuals introduced by professors, holding a PhD and conducting research in the field of knowledge management) in this domain, and in the quantitative section, all company employees (holding a bachelor's degree or higher and familiar with knowledge management) totaling 140 people. The sampling method in the qualitative section was purposive and snowball sampling, with 18 experts selected, reaching theoretical saturation at the 15th expert. In the quantitative section, based on the Morgan formula for sample size determination, 106 people were selected as the sample size. In the present study, after open and axial coding, the measurement tool was developed in the form of a questionnaire, which was sent to the experts for selective coding and validation. Consequently, a researcher-made questionnaire was designed and distributed randomly among the stratified sample. The collected data were analyzed using descriptive and inferential statistics, and finally, a model consisting of 7 dimensions, 26 components, and 138 indicators was identified. The identified dimensions, within a homogeneous structure, support the constructs of the proposed knowledge management training model in automotive after-sales service companies. According to this model, companies in this industry can progress toward the enhancement of knowledge management training. The proposed model can be used as a framework for organizations to define improvement and development actions.

Investigating the Status of Human Resource Management Development Indicators Based on Competency Components in the e-Commerce Development Center of the Ministry of Industry, Mines and Trade

This article was conducted with the aim of investigating the status of human resource management development indicators based on competency components in the e-commerce development center. The research method is applied in terms of purpose and in terms of the type of data, it is an exploratory mix that is both qualitative and quantitative. The research method was carried out in the qualitative part of the foundation's data and in the quantitative part, using a descriptive survey method. The statistical population in the qualitative section included a number of experts and in the quantitative section it included all the employees of the E-commerce Development Center including 340 people. In the qualitative part, 10 people were selected using the targeted snowball method, and in the quantitative part, 181 people were selected randomly and clustered according to the Karjesi and Morgan table. The validity and reliability of the verification questionnaire was analyzed with a coefficient of 0.855. The findings showed that the indicators of the development of human resources management are: (Strategic view: attention to the way of selecting employees, emphasis on employee training, having the necessary budget, establishing new technologies in the organization, the existence of succession view, attention to the level of employees' capabilities , clear explanation of the organization's goals, attention to the personality characteristics of employees), (part of identity: continuous training, attention to the management of intellectual capital, formation of the appointment committee, central research), (elimination of deficiencies and improvement of skills: emphasis on motivational issues in the organization, flexibility organizational adaptability, appropriate distribution of financial credits in the organization, the existence of a scientific view among managers and the use of experienced managers), (individual-organizational problems: lack of attention to employee motivation, weakness in planning and implementation of organizational goals, lack of organizational flexibility, Frequent managerial appointments, discretionary appointments, financial restrictions, involvement of other organizations in appointments, lack of continuous control and supervision of employees, (development of organizational structural reform processes: evaluation of the work performance cycle, retention of expert employees in the organization, formation of working groups, modeling of organizations successful internally and externally), (the professional competence of the organization: satisfaction, organizational development, targeted recruitment, capital management, realism, organizational commitment). In addition, all components except the components that emphasize employee training, create unity in the organization Lack of attention to employee motivation, lack of organizational flexibility, formation of working groups, organizational commitment and effective appointments in the organization are not in a favorable situation. In addition, the resulting model has a suitable structure.

A Dynamic Model for Analyzing Investment Policies in Iran's Oil Production and Its Scenarios

various related scenarios. The study aims to identify and assess different financial and investment policies that could enhance investment attraction in Iran's oil industry. Methodology: The study employs system dynamics and content analysis to develop the model. The statistical population for the content analysis includes upstream oil industry documents and related articles on investment. In the quantitative section, employees, managers, and experts in the oil industry were selected as the sample population. Data analysis was conducted using Vensim software, and nine different scenarios were developed to evaluate financial and investment policies. Findings: The results revealed that intermediary financing, with an increase of 128.854 units, was identified as the most attractive policy. Debt-based financing, with an increase of 108.333 units, and financing based on underground reserves, with an increase of 69.580 units, followed. These findings highlight the importance of diversifying financial resources and utilizing innovative financial structures in Iran's oil industry. Conclusion: The study concludes that a combination of different financial resources and the application of diversified financial policies can significantly contribute to attracting more investments and reducing financial risks in Iran's oil industry. These findings align with previous studies on financial and investment policies and provide valuable insights for policymakers in Iran's oil sector.

Design and Validation of a Model for Developing Creative Thinking Skills in Educational Managers

Objective: Recognizing the factors that influence creativity and enhancing creative skills is essential to facilitate the enhancement of creativity in environments such as schools. Therefore, the current research aims to examine the role of individual and social variables in predicting students' creative progress. Methods and Materials: This applied research was conducted with a mixed-method approach and an exploratory design. The qualitative sample consisted of 25 professors from the educational management departments of universities in Mashhad, selected through purposive sampling and considering the saturation rule. The quantitative sample included all school managers working in middle and high schools in the sacred city of Mashhad, with a sample size of 172 individuals, calculated based on Cochran's formula. In the qualitative section, semi-structured interviews were used, while in the quantitative section, a researcher-developed questionnaire was employed. Findings: The qualitative results identified two main categories: intra-personal skills and inter-personal skills, along with six subcategories: technical skills, problem-solving skills, ethical skills, emotional competencies, cognitive competencies, and social competencies derived from the interviews. Structural equation modeling results indicated that creative self-efficacy and intrinsic motivation are significant predictors of creative advancement. Wisdom did not significantly predict creativity, while general self-efficacy indirectly predicted creativity through its impact on creative self-efficacy. The university environment also had a significant role in predicting students' creative advancement. Conclusion: Based on the findings of the current research, considering social factors alongside individual factors provides a clearer and more comprehensive understanding of students' creativity.

Proposing a Model to Enhance Social Intelligence among Faculty Members of Farhangian University in Tehran

The primary aim of this article is to propose a model for enhancing social intelligence among faculty members of Farhangian University in Tehran. The research method employed is a mixed-method approach (qualitative-quantitative). In addition to documentary studies, the technique of thematic analysis using MAXQDA12 software was utilized to identify the dimensions and components. The statistical population in this research includes all experts in educational management, cultural management, human resource management, as well as experts in social psychology. Theoretical saturation was reached after conducting 20 interviews, each lasting between 75 to 120 minutes. In the end, basic, organizing, and overarching themes were extracted. In the quantitative section, to determine the current status and the contribution of dimensions and components, a developmental method using structural equation modeling (PLS software) was employed. Based on the semi-structured interviews, 55 indicators, 9 components, and 3 dimensions were identified for constitutive factors; 3 dimensions, 7 components, and 42 indicators for facilitating factors; and 3 dimensions, 6 components, and 17 indicators for inhibitory factors for enhancing social intelligence among the faculty members of Farhangian University in Tehran. According to the coefficients obtained from the structural equation modeling, the facilitating factors ranked first with a coefficient of 0.837, inhibitory factors ranked second with a coefficient of 0.808, and constitutive factors ranked third with a coefficient of 0.778. Finally, through internal validation using four dimensions (philosophy and objectives, theoretical foundations, evaluation system, executive mechanism), the model was confirmed by experts.

Presenting a Model for Developing Employee Commitment in Iranian Government Organizations

Objective: Employee commitment [participation and role performance] typically encompasses mechanisms or methods that allow employees and their representatives to intervene in organizational decision-making within the company and to implement joint decisions regarding company management, thereby supporting the employees' viewpoint. Intervention and participation can be either direct or indirect. Methodology: The current research aimed to present a model for developing employee commitment in Iranian government organizations. This study is of mixed-methods research type (qualitative and quantitative). In the qualitative phase, the Delphi method and research literature were used to identify concepts, dimensions, and components. In the quantitative phase, the model presented in the qualitative part was tested using a questionnaire tool and the Structural Equation Modeling (SEM) method with a Partial Least Squares (PLS) approach. The statistical population in the qualitative phase for Delphi analysis included managers and heads (10 individuals) and academic professors (10 individuals), all of whom were selected as the sample population. The statistical population in the quantitative phase comprised all employees of government organizations under the Deputy for Human Resource Development of the Presidency, with the Agricultural Bank considered as one of the government organizations and banks for the quantitative section's population. A multi-stage random sampling method was used to select an appropriate research sample. The population size was 16,130 individuals, with a sample size of 376 based on Morgan's table. Findings: According to Delphi results, a total of 39 components were ultimately approved, and the quantitative phase questionnaire was designed based on 42 components. Considering the quantitative section's results, the dimensions of selection and employment, employee communications, empowerment, performance management, and compensation management had impact coefficients of 0.852, 0.798, 0.778, 0.88, and 0.773, respectively, in relation to processes. Furthermore, the dimensions of organizational culture, organizational structure, the country's ICT infrastructure, strategy and organizational goals, and the level of acceptance and development of EHRM had impact coefficients of 0.683, 0.796, 0.831, 0.923, and 0.822, respectively. The impact coefficients for processes and infrastructures were 0.954 and 0.895, respectively, in relation to the development of employee commitment. Conclusion: Therefore, it can be concluded that the research model has a high capability in measuring the main variables of the research. Given the standard nature of the model, the software findings are reliable.

A Model for Developing a Roadmap for the Growth of Industrial Startups Using the Blue Ocean Strategy Approach

Objective: This study aims to develop a roadmap for the growth of industrial startups using the Blue Ocean Strategy approach. Methodology: This research is applied in nature and descriptive-survey in method. Initially, information was gathered from literature reviews, field studies, and comparative analyses. Then, 19 experts and specialists in the field of industrial startups were interviewed, selected through purposive sampling, to extract the components and variables of this domain. The obtained indices were screened using the fuzzy Delphi method over three rounds. In the quantitative section, the statistical population included managers and stakeholders of industrial startups, with 60 individuals selected through simple random sampling and Cochran's formula. The final Delphi questionnaire was distributed among this sample. The validity of the questionnaires was confirmed by six startup experts with PhDs and at least five years of managerial experience in the field. Reliability was tested using Cronbach's alpha and composite reliability. Data analysis was conducted using structural equation modeling and PLS software. Findings: The findings indicated that the derived indices were strongly validated. These indices included 38 indicators across 11 components and 5 dimensions, each playing a significant role in the development of industrial startups. Key components such as innovation, creativity, and the use of information technology and the internet showed a positive and significant impact on startup development. Conclusion: The results demonstrated that developing a roadmap for the growth of industrial startups using the Blue Ocean Strategy approach can significantly aid the growth and development of these businesses. Additionally, using this approach can reduce market competition and create new opportunities for startups. These findings underscore the importance of precise policymaking and effective support from both the government and the private sector to provide the necessary infrastructure for startup success.

Examining and Explaining the Implementation Barriers of the Fundamental Transformation Document in the Education System

This research is a cross-sectional study in terms of its temporal scope, and in terms of cognitive purpose, it is a descriptive-applied research. The research strategies can be explained within the framework of correlational and survey studies. Since the current study is of a survey type, more attention is paid to the survey strategy. In the qualitative section, the statistical population consists of the National Education Organization; in this study, 20 individuals who have been involved in the field of the Fundamental Transformation Document will be selected. In the quantitative section, a questionnaire was randomly distributed among a preliminary sample of 25 managers, teachers, and staff from the Department of Education. The data for this study will be collected through semi-structured interviews to identify the challenges and barriers to the implementation of the Fundamental Transformation Document in the education system. The research findings identified five factors—policy-making, conceptual, managerial, legislative, and executive—as the challenges and barriers to implementing the Fundamental Transformation Document in the education system. Consequently, the content of education programs should be modified in accordance with the document. Internal communications should be leveraged to facilitate the implementation of the document and increase the emphasis on its execution. The appendices of the document should be formulated in a way that creates an opportunity for school-based management, and through the higher ranks of the Ministry of Education, the resolve of education departments to implement the Fundamental Transformation Document should be strengthened. Additionally, an organizational structure suitable for the document should be established within the education system.