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Purpose: Correct and well-planned maintenance based on modern global methods directly affects efficiency, quality, direct production costs, reliability and profitability. The selection of an optimal policy for maintenance can be a good solution for industrial units. In fact, by managing constraints such as costs, working hours and human workforce causing sudden equipment failure, production and performance can increase. Design/methodology/approach: Therefore, in this research a model was presented to select the best maintenance strategy at Kaghaz Kar Kasra Co of Iran. In this study, it was tried to integrate the two techniques of goal programming and the technique for order of preference by similarity to ideal solution (TOPSIS) to prioritize maintenance strategies. First, all factors affecting maintenance were identified, and based on the Best Worst Method (BWM) the degree of their importance was determined. Findings: After the evaluation, only 14 criteria in the 4 dimensions of cost, added value, safety and feasibility were selected. The highest points were given to the criteria of equipment cost and depreciation, equipment and personnel performance, equipment installation time and technical feasibility, respectively. In the next stage, using the TOPSIS method the item of maintenance strategy was ranked, and the 3 strategies of preventive maintenance (PM), predictive maintenance (PDM) and corrective maintenance (CM) were chosen. Modeling was performed utilizing a goal programming approach to select the optimal maintenance strategy for 13 devices. All the technical specifications, cost limits and the device time were extracted. After the model was finished and solved the best item for each device was specified. Originality/value: 1. Developing a goal programming model and decision-making dashboard. 2. Identifying the criteria and factors affecting the selection of the maintenance strategy for paper production Industry [ABSTRACT FROM AUTHOR]

Purpose: The main objective of this study is to evaluate the impact of Persian Scientific Papers (PSPs) on Persian Wikipedia by studying Wikipedia's citations to these papers. Design/methodology/approach: The present study is applied research, which has been performed by the web-mining method, such as downloading web pages, extracting information (references), identifying papers, detecting peer-review journals and calculating the frequency rates. The statistical population included 10,000 Persian Wikipedia Pages (PWPs) that were analyzed in two rounds with a six-month interval. Findings: The number of pages containing the Persian references section was 3,994 and 4,063 out of the 10,000 pages extracted in the first and second rounds. The ratio of pages that cited scientific sources (58 and 67 pages) to the pages extracted from the PWP was equal to 0.58 and 0.67%. The ratio of pages that cited scientific sources to pages with Persian references in each round was equal to 1.45 and 1.64%. The number of references extracted from the PWP in each round equaled 30,441 and 35,891. Eight titles from reputable Persian journals had received at least three citations from Wikipedia. Originality/value: The present study has determined the extent of interaction between science and society (knowledge flow) in the form of citations from Wikipedia articles to articles in peer-reviewed journals. The study of this issue in Persian Wikipedia in more than 2000 Persian peer-reviewed journals shows the originality of the present paper. Studying citation reliability in a collaborative and openly editable platform is another originality of the work. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this article is to conduct a bibliometric analysis of the cellular manufacturing system (CMS) literature published from 1982–2021 to identify key issues and trends for the future. Design/methodology/approach: A six-stage methodology is used to conduct a literature review, which includes: (1) article collection; (2) inclusion/exclusion criteria; (3) reviewing the articles; (4) analyzing the articles; (5) framework development; and (6) future research directions. A total of 936 CMS-specific articles are reviewed. This paper made use of three software tools: the R package, VOSviewer and SciMAT. Findings: According to the findings, the majority of CM researchers focused on cell formation and design. The USA, Iran and India are the top three leading publishers. Additionally, the gap and future direction of CM are discussed. Originality/value: To the best of the authors' knowledge, the current study is the first attempt to investigate CMS evaluation through bibliometric and thematic analysis and provides a decisional framework as well as steps for CMS adoption. For individuals who are interested in understanding more about CMS and its evolution, this paper offers a starting point. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to evaluate the bioremediation [chemical oxygen demand (COD) and color removal] of the effluent from the cardboard recycling industry in Yazd, central province of Iran, using mixed fungal culture. Design/methodology/approach: First, the effluent samples from the cardboard recycling industry were cultured on potato dextrose agar medium to isolate native fungal colonies. The grown colonies were then identified using morphological macroscopic and microscopic characteristics to choose the dominant fungi for bioremediations. The mixed cultures of Aspergillus niger, Aspergillus flavus and Penicillium digitatum were finally used for bioremediation experiments of the cardboard recycling industry. A suspension containing 1 × 106 CFU/ml of fungal spores was prepared from each fungus, separately and their homogenous mixture. Sewage samples were prepared and sterilized and used at 25%, 50% and 90% dilutions and pH levels of 5, 7 and 8 for bioremediation tests using mixed fungal spores. Following that, 10 ml of the mixed fungal spores were inoculated into the samples for decolorization and COD removal and incubated for 10 days at 30°C. The amount of COD removal and decolorization were measured before incubation and after 3, 6 and 10 days of inoculation. In this research, the color was measured by American Dye Manufacturer Institute and COD by the closed reflux method. The results of the present study were analyzed using SPSS 21 statistical software and one-way ANOVA tests at p-value < 0.05. Findings: The results of this research showed that the mean decolorization by mixed fungal culture over 10 days at pH levels of 5, 7 and 8 were 44.40%, 45.00% and 36.84%, respectively, and the mean COD removal efficiency was 71.59%, 73.54% and 16.55%, respectively. Moreover, the mean decolorization at dilutions of 25%, 50% and 90% were 45.00%, 31.93% and 30.53%, respectively, and the mean COD removal efficiency was 73.54%, 62.38% and 34.93%, respectively. Therefore, the maximal COD removal and decolorization efficiency was obtained at dilution of 25% and pH 7. Originality/value: Given that limited studies have been conducted on bioremediation of the effluent from the cardboard recycling industry using fungal species, this research could provide useful information on the physicochemical properties of the effluent in this industry. [ABSTRACT FROM AUTHOR]

Purpose: This paper introduces a conceptual lens for leading social change in slums and informal settlements. In line with this aim, the purpose of this case study is to describe the public problem-solving approach of a social change organization situated in an informal settlement through the lens of adaptive leadership, complexity theory and social change leadership (SCL). Design/methodology/approach: This paper follows an engaged reflection tradition. First, the author-practitioners describe an informal settlement case hereafter called ISC in southeast Iran where many people have historically remained undocumented and uneducated. Using complex adaptive systems theory, adaptive leadership and SCL as the conceptual lens, the paper analyzes ISC as a complex adaptive context in which the community and the government are in tension in solving problems, particularly illiteracy. The instrumental case study draws from participant observation and document analysis to describe and examine the endeavors of a community office operating within ISC. Through this reflective analysis, the authors illustrate how a social change organization can effectively tackle public issues like illiteracy within informal settlements. Findings: This paper applies complexity leadership theory to a social context. The study illustrates how social change organizations can support the transformation of informal spaces into adaptive spaces to enact social change. Originality/value: This paper reflects on engagement activity near the insecure borders of Iran, Afghanistan and Pakistan. By extending an organizational-level theory to the public sphere, this paper contributes theoretically to the complexity theory literature. Moreover, it provides a practical insight for community development and slum upgrading projects. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to understand the involvement of women in white-collar crime (WCC) also referred to as pink-collar crimes. WCC is present around the globe and has created a word for itself. Design/methodology/approach: The paper is designed by studying the WCC in the area of Iran, Portugal, Norway, India and the USA. Findings: The paper attempts to move beyond the traditional perspectives of emancipation versus focal concern, which argue that less inequality will increase women involvement in WCC versus women socializing into accepting responsibilities for social concerns by caring for others. Research limitations/implications: As the data is restricted, this study is based on the limited data available on the internet. Originality/value: This paper is an original work of the authors. [ABSTRACT FROM AUTHOR]

Purpose: The use of economic sanctions has grown dramatically in recent decades. Nevertheless, many arguments are presented in the public policy space regarding their effects on target populations. The author presents the first systematic analysis of the effects of sanctions on living conditions in target countries. Design/methodology/approach: This paper provides a comprehensive survey and assessment of the literature on the effects of economic sanctions on living standards in target countries. The author identifies 31 studies that apply quantitative econometric or calibration methods to cross-country and national data to assess the impact of economic sanctions on indicators of human and economic development. The author provides in-depth discussions of three sanctions episodes—Iran, Afghanistan and Venezuela—that illustrate the channels through which sanctions affect living conditions in target countries. Findings: Of the 31 studies, 30 find that sanctions have negative effects on outcomes ranging from per capita income to poverty, inequality, mortality and human rights. The author provides new results showing that 54 countries—27% of all countries and 29% of the world economy— are sanctioned today, up from only 4% of countries in the 1960s. In the three cases discussed, sanctions that restricted the access of governments to foreign exchange limited the ability of states to provide essential public goods and services and generated substantial negative spillovers on private sector and nongovernmental actors. Originality/value: This is the first literature survey that systematically assesses the quantitative evidence on the effect of sanctions on living conditions in target countries. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses. Design/methodology/approach: The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression. Findings: The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years. Originality/value: This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the development of Islamic accounting education and discuss the main challenges facing this specific type of accounting education in the United Arab Emirates (UAE). Design/methodology/approach: The paper uses institutional theory to analyze the development of Islamic accounting education in the UAE. The collection of information in this study is based on secondary data available from published sources and websites. Findings: This study identifies three types of institutional pressures. First, coercive pressures that were directed by the government, the UAE's Central Bank and other professional bodies [e.g. Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI)] involved in the Islamic banking industry have contributed to the development of Islamic accounting education in the UAE. Second, mimetic pressures exerted by other countries that have already established Islamic accounting training and programs (e.g. Indonesia, Iran, Kingdom of Saudi Arabia and Pakistan) have incentivized the UAE business schools to implement Islamic accounting training and programs to meet Emirati Islamic banking industry expectations. Third, normative pressures are exerted by Big 4 auditors who have an active position as faculty members, influencing status in AAOIFI and a dominant position in the Islamic banking industry's audit market. The paper also discusses the main challenges facing Islamic accounting education in this country. Originality/value: This paper contributes to accounting literature in general and accounting education literature in particular in the following two ways. First, this study applies an institutional analysis to Islamic accounting education in the UAE to gain more understanding about the current status of the development of Islamic accounting education in the UAE. Second, by identifying the factors that may constrain the development of Islamic accounting education in the UAE, this study provides recommendations to financial and higher education authorities to undertake proactive actions to position the UAE as a leading center in Islamic accounting education and training. [ABSTRACT FROM AUTHOR]

Purpose: Online ride-hailing platforms match drivers with passengers by receiving ride requests from passengers and forwarding them to the nearest driver. In this context, the low acceptance rate of offers by drivers leads to friction in the process of driver and passenger matching. What policies by the platform may increase the acceptance rate and by how much? What factors influence drivers' decisions to accept or reject offers and how much? Are drivers more likely to turn down a ride offer because they know that by rejecting it, they can quickly receive another offer, or do they reject offers due to the availability of outside options? This paper aims to answer such questions using a novel dataset from Tapsi, a ride-hailing platform located in Iran. Design/methodology/approach: The authors specify a structural discrete dynamic programming model to evaluate how drivers decide whether to accept or reject a ride offer. Using this model, the authors quantitatively measure the effect of different policies that increase the acceptance rate. In this model, drivers compare the value of each ride offer with the value of outside options and the value of waiting for better offers before making a decision. The authors use the simulated method of moments (SMM) method to match the dynamic model with the data from Tapsi and estimate the model's parameters. Findings: The authors find that the low driver acceptance rate is mainly due to the availability of a variety of outside options. Therefore, even hiding information from or imposing fines on drivers who reject ride offers cannot motivate drivers to accept more offers and does not affect drivers' welfare by a large amount. The results show that by hiding the information, the average acceptance rate increases by about 1.81 percentage point; while, it is 4.5 percentage points if there were no outside options. Moreover, results show that the imposition of a 10-min delay penalty increases acceptance rate by only 0.07 percentage points. Originality/value: To answer the questions of the paper, the authors use a novel and new dataset from a ride-hailing company, Tapsi, located in a Middle East country, Iran and specify a structural discrete dynamic programming model to evaluate how drivers decide whether to accept or reject a ride offer. Using this model, the authors quantitatively measure the effect of different policies that could potentially increase the acceptance rate. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine the relationship between knowledge-enhancing HR practices, intellectual capital and sustainable competitive advantage in knowledge-based firms. Design/methodology/approach: A quantitative approach was used to conduct the present study. The respondents were sampled from knowledge-based firms in Iran. Overall, 320 managers in 157 firms were selected using convenience sampling. A structural equation model was employed for testing the hypotheses. Findings: The study confirmed that knowledge-enhancing human resource (HR) practices established a very strong connection with intellectual capital. The results further disclosed a positive relationship between intellectual capital and firms' competitive advantage. A mediated relationship between knowledge-enhancing HR practices and firms' competitive advantage through intellectual capital was also affirmed. Research limitations/implications: The study was conducted in knowledge-based firms in Iran, which limits the generalizability of the research findings. Therefore, future studies should be carried out with samples from other contexts. Moreover, as the study was cross-sectional, the causal relationships could not be inferred directly. Practical implications: The paper underscored the importance of intellectual capital in improving knowledge-enhancing HR practices and firms' competitive advantage. It suggests to human resource managers to make the organizational arrangements to design knowledge-enhancing HR practices, thereby developing the intellectual capital that brings competitive advantage to knowledge-based firms. Originality/value: The results of this study contribute to advance research on the intellectual capital literature by trying to explain how intellectual capital as a mediator variable can influence the relationship between knowledge-enhancing HR practices and sustainable competitive advantage. [ABSTRACT FROM AUTHOR]

Purpose: As Covid-19 became a pandemic, numerous people were forced to stay at home, leading to increased intimate partner violence (IPV) in many countries, particularly in developing and least-developed ones. This paper aims to highlight the IPV based on 15 different cases formed from the practical evidence of five developing countries. Design/methodology/approach: The authors interviewed 15 women from five countries who were the victims of IPV during the early periods of Covid-19 outbreak. Due to geographical remoteness, the authors conducted informal telephone interviews to collect the participants' personal experiences. The conversations were recorded with participants' permission; afterwards, the authors summarized participants' experiences into 15 different cases without revealing their original identities (instead, disguised names were used). Findings: It was revealed that the women were the primary victims of such violence, particularly from their intimate partners (husbands). In most cases, such IPV, as reported by the interviewees, originated or increased after the pandemic when they were forced to stay at home, losing their partners' jobs or income sources. Originality/value: The authors summarized the causes of IPV and put forward a few action recommendations based on the interviewees' practical experience and existing literature. This paper will open a new window for research investigations on IPV during emergencies such as Covid-19 outbreak. [ABSTRACT FROM AUTHOR]

Purpose: Scenario planning is a useful approach that helps policymakers to better understand the complexity and uncertainties that lie in the future and to choose the right policy mix to support the development of renewable and affordable energy sources. In this regard, this paper aims to present renewable energy (RE) development scenarios in Iran in the horizon of 2030. Design/methodology/approach: Following the intuitive logic school and the Global Business Network model, the authors identified seven driving forces, according to the expert's judgment, by brainstorming techniques which influence REs development in the horizon of 2030. By prioritizing driving forces based on their importance and uncertainty, "sustainable and green economy" and "emerging technology development" are the most instrumental uncertainties and the authors formed a two-axis scenario matrix with each representing an axis. Findings: The results suggest four main scenarios of "Transition to Sustainability with Green Gold," "Towards Sustainability with Green Gold," "Productivity with Black Gold" and "Desperation with Black Gold." They include a wide range of possible situations of energy basket in the future ranging from dominance of fossil fuels to dominance of REs. The "Productivity with Black Gold" and the "Towards Sustainability with Green Gold" are the most probable scenarios of RE development by 2030 in Iran. Originality/value: This paper indicates that the dominance of oil and gas resources would impede or at least slow down the development of renewable and affordable energy sources. Although the economic and environmental potentials and the inevitability of REs are well-understood, path dependence created by fossil fuels in Iran's energy regime, either partially or fully, hinders the widespread development of REs which is the case in other resource-based countries as well. [ABSTRACT FROM AUTHOR]

Purpose: VINE Journal of Information and Knowledge Management Systems (VJIKMS) is one of the oldest and leading journals in the knowledge management (KM) field. The purpose of this study is to conduct bibliometrics analysis of publications published in VJIKMS for the past two decades. For doing this, this paper covered the past two decades of publications and carried out a science mapping analysis of publications. Design/methodology/approach: The methodology included bibliometrics and the science mapping analysis process. This paper imported the bibliographic information of VJIKMS from the abstract and citation database Scopus. Through bibliometrics method, this paper examined the citation results, author productivity, authorship pattern, research collaboration and other parameters of the selected publications. Afterward, this paper used VOSviewer software to carry out the science mapping of bibliometric networks. Findings: The findings showed that VJIKMS published 718 publications during 2000–2020, which got cited 4,311 times (6 times per article) till date. Joint authorship and international collaboration have been increasing where 1,417 authors from 66 countries have published. The USA, the UK and Iran lead the KM publications in this journal. Nonaka's publications and Journal of Knowledge Management (JKM) are highly cited references and journals in the VJIKMS. Research limitations/implications: The findings of this study would help the KM students, researchers and practitioners to see the diffusion of KM globally, what are the promising areas to work and helps to know the various patterns of publications if they aim to publish in VJIKMS. Originality/value: This is the first time a bibliometric analysis has been conducted to analysis of research publications published in VJIKMS. This presents a comprehensive analysis of publications between 2000 and 2020. [ABSTRACT FROM AUTHOR]

Purpose: Many devices needed electrical power to work, thus, major energy carriers such as oil and gas were used to generate electrical power via converter mechanisms and special technologies. The microturbine is a developed technology that is remarkable for its relatively high performance and ability to use several types of fuels. Microturbines are economically feasible because of the production of combined heat and power and small-scale applicability. This study aims to investigate microturbine technology development to support modern energy access in a developing country (i.e. Iran). Design/methodology/approach: This paper presents a technology foresight methodology to create plausible futures of microturbine development in Iran when the country faces different driving forces and uncertainties. On other hand, the paper deals with a theoretical question: how to select appropriate foresight methodology? A procedure is proposed, which equipped the research team to select appropriate method combinations based on Popper's diamond. Finally, the selected methodology includes defining focal issues environmental scanning and patent analysis aimed at developing five plausible scenarios for microturbine development future in Iran and creating shared visions among policymakers. Findings: This paper proposed a series of scenarios on the path to developing microturbine technology. The scenario development logic in a participatory way contains a common four-quarter technique that attempts to depict scenarios based on two critical uncertainties inclusive energy price and technology obsolescence, which will shape the future. Also, a scenario is presented to describe a wild card that can disturb the desired futures. Such materials help decision-makers to policies under plausible conditions that guarantee a robust policy basket. Originality/value: The originality of this paper can be studied based on two aspects, first, the methodology that provides a systematic method selections procedure in an emerging complex technology development program. Second, from the practical aspect, this paper is one of the very first attempts to manage the microturbine technology development program. Then, results are used to feed the policy-making process in Iran. [ABSTRACT FROM AUTHOR]

Purpose: Due to the limitations of conventional urban planning, it is essential to develop novel techniques of urban futruing. This paper aimed to use the scenario technique to create four plausible narratives of the future of Isfahan. Also, the authors described the problems of city foresight in the Global South. Design/methodology/approach: This paper chronicles the Schwartzian steps taken to build explorative scenarios of Isfahan City in Iran in 2040. After using a STEEPV (Social, Technological, Environmental, Economic, Political, Value) analysis, the authors prioritized the collected variables by combining influence diagrams, the iceberg metaphor and an expert-based survey. Once the key uncertainties were derived, four scenarios were developed and discussed. Findings: Through thematic analysis of the official visions of Isfahan's future and the juxtaposition of these narratives with insight yielded in the scenario-development process, the paper concludes that the Northernness of the prevailing urban imaginaries, uncritical mimetic benchmarking, depoliticization of urban futures and the decorative reductionistic visions colonize urban futures in Isfahan/Iran. Critical/deconstructive city foresight and application of discomfort/ignorance criteria in the generation of scenarios can improve the rigor and quality of city foresight in the Global South. Originality/value: The application of city foresight in the Global South has been limited. The paper is a step toward bridging this gap and providing some recommendations on how city foresight in the Global South might differ from its counterparts in the Global North. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to investigate the effect of organizational goal ambiguity (OGA) on public service motivation (PSM) considering the mediating role of job satisfaction (JS), performance appraisal (PA) and perceived organizational fairness (POF) in the Iranian public sector. This research also seeks to answer this question: to what extent PSM confirmed in Western countries is generalizable to the Iranian public sector? Design/methodology/approach: A survey of 779 employees working in 16 ministries of Iran was administered. Confirmatory factor analysis (CFA) and hierarchical regression were applied to test the model and the mediators. Findings: The results indicate that OGA negatively affects PSM, and this relationship is mediated by JS, PA and POF. Furthermore, the research findings have varied across ministries, contract type, positions and gender. Most importantly, the generalizability of the PSM construct is limited in the public sector of Iran since two of four dimensions of PSM were confirmed, that is, an attraction to public service and self-sacrifice (compassion). Practical implications: This paper provides managers and decision makers with a clear understanding of the effects of context (including goal ambiguity, the importance of employee's attitudes and HR systems in shaping unique intrinsic motivation for public organizations) on employee's PSM. Also, these findings show how they can manage and motivate employees to engage in PSM. By clarifying organizational goals or making an association between job tasks and higher-level goals, practitioners can stimulate PSM at work. Originality/value: This paper advances a new and further understanding of antecedent and mediators of PSM in Iran. Also, it provides an explanation of its generalizability and the role of organizational climate in fostering it. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to examine Iran's anti-money laundering (AML) system from a legal and criminal perspective and to understand the obstacles for international cooperation and the extent to which it aligns with financial action task force (FATF) standards. In this regard, three aspects are examined, namely, enforcement and guarantees of preventive measures, penalty for ML offences and the burden of proof. Design/methodology/approach: This subject is examined through the legal–criminal perspective, which concentrates on the effectiveness of legal measures in tackling criminal issues by focusing on criminal law. The legal–criminal viewpoint considers criminal behaviour as a breach of societal norms and strives to combat it through legal channels. Findings: Iran's AML laws and regulations are partially compliant with the financial action task force (FATF) recommendations. However, the main obstacle is not the lack of sufficient laws, rather the lack of proper implementation of these laws. In addition, there are foundational shortages, such as the absence of a national risk document to guide an action based on current risks. Originality/value: No comprehensive study has analysed Iran's AML laws, referring to the three main aspects of enforcement and guarantees of preventive measures, penalties for ML offenses and the burden of proof. In general, there are few research papers on Iran's AML laws owing to Iran's high ranking in ML/TF. However, analysing Iran's regulations can be helpful in taking a step towards effective international AML practices. [ABSTRACT FROM AUTHOR]

Purpose: Considering the problems faced by the home appliance industry in Iran, such as the increase in waste, lack of information transparency and lack of traceability of manufactured products, etc. the companies in the home appliance industry are moving toward Industry 4.0 and have been prompted to use it. On the other hand, the adoption of Industry 4.0 is associated with challenges that may lead to the failure of the adoption project and the bankruptcy of home appliance manufacturers. This study identified the challenges in the implementation of Industry 4.0 on current status and provided suitable solutions to overcome the identified challenges. Design/methodology/approach: In this study, a review of the literature and background of Industry 4.0 identified the challenges that influence the adoption of Industry 4.0. To measure the current status of the identified challenges, the opinions of experts in the Iranian home appliance industry were used. To find solutions to the challenges in the adoption of Industry 4.0 in the Iranian home appliance industry, a fuzzy cognitive mapping and scenario design were used. Findings: The results of this study show that to face the challenge of data sharing, skilled personnel should be effectively promoted among workers in the home appliance industry. The results of this study also show that the barriers to cooperation should be removed to reduce the impact of the IT Security Concerns challenge. Originality/value: This paper is the first article that identifies the challenges and effective solutions for implementing Industry 4.0 in the home appliance industry. [ABSTRACT FROM AUTHOR]

Purpose: Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers. Design/methodology/approach: In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting. Findings: Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as "lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size" are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that "mandatory regulations, the introduction of guidelines and social responsibility accounting standards," "regulatory developments and government incentive schemes to implement social responsibility accounting," as well as "increasing public awareness of the benefits of social responsibility accounting" are some of the essential social responsibility accounting implementation strategies. Practical implications: The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability. Social implications: This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability. Originality/value: Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors' knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies. [ABSTRACT FROM AUTHOR]

Purpose: Cost overruns have been identified as the most significant challenge for construction sector stakeholders. Like many developing countries, the Iranian construction industry suffers from poor cost performance. So, the current research aims to investigate the causes of cost overrun in Iranian construction projects. This paper also reviews the findings of similar studies conducted in several Asian countries. Design/methodology/approach: This paper includes a literature review and a quantitative method with a questionnaire survey. The review is limited to the studies investigating the causes of cost overrun in an Asian country in the last decade. Moreover, the current research was conducted through a questionnaire prepared based on 43 common factors identified through the literature review. The required data were gathered from the representatives involved in handling construction activities in Iran. The collected data were analyzed based on relative importance index (RII), using the SPSS software package. Findings: The results showed that poor site management, improper planning, fluctuation of prices of materials, lack of experience, and poor economic condition are the critical reasons for cost overrun in Iranian construction projects. The findings also indicated that among the studies conducted in Asian countries, the first three factors have the highest frequency. Originality/value: This paper highlighted most studies concerning the cost overrun factors in construction projects in different Asian countries in recent years. Up-to-date knowledge helps to understand the complexity of this field in various periods and therefore minimizes the risk of cost overrun. This research can also be used as a benchmark for further studies to clarify similar issues in other developing countries. [ABSTRACT FROM AUTHOR]

Purpose: The paper aims to complement the six pillars analysis with the multi-level perspective to make it more systematic and policy relevant. Design/methodology/approach: Take the innovation system foresight as the exemplar; the paper asks if the other systemic approaches to innovation can function as the middle range theory and underpin critical future studies. To answer, the paper combines the six-pillar approach (SPA) with the multilevel perspective (MLP) and builds "transitional foresight". Then it takes the fourth pillar; transitional causal layered analysis and applies it to a case study: water stress in Iran. The paper concludes noting that in transitional foresight, the borderlines, the players and the orientations of the foresight are clearer than the six-pillar analysis. Findings: The SPA and MLP-integrated framework make a powerful research instrument for transitional foresight. Research limitations/implications: The paper applied the integrated framework to a case "water system in Iran". But the framework should be applied in different cases in different countries to test its applicability. Practical implications: The suggested framework can be used as a heuristics for the students and researchers who want to engage with the emancipatory perspective of the six-pillar approach and need to have an academic methodology with rigor and granularity. Originality/value: The six-pillar approach of Sohail Inayatullah and the multilevel perspective of Geels can combine to make a powerful heuristic for transitional foresight. [ABSTRACT FROM AUTHOR]

Purpose: This paper deals with the combined management and design of a sustainable pharmaceutical supply chain network with considering recycling. Design/methodology/approach: This paper first utilizes the analytical hierarchy process to select and rank green manufacturers. Second, the authors proposed a multi-objective nonlinear mathematical model to design a sustainable pharmaceutical supply chain network. The proposed model has been linearized and solved using the LP-metric method using GAMS software. Findings: A real case study has been conducted in Iran. The results show that environmental and social issues can be improved while minimizing total costs. Originality/value: Given the criticality and importance of drugs in human health and the importance of recycling in today's world, proper management and design of a sustainable drug supply chain are necessary. This study pays special attention to environmental issues by utilizing multi-criteria decision approaches and customer satisfaction. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to identify the impact of demographical and organizational variables such as age, gender, experiences use of knowledge management system (KMS), education and job level on knowledge sharing (KS) performance of knowledge workers in knowledge activities of a KMS. Specifically, it seeks to explore that is there any relationship between the KS behavior patterns of high KS performance knowledge workers with their performance. Furthermore, this study using its conceptual attitude model aims to show that whether knowledge workers' behavior patterns in sharing information and knowledge throughout a KMS have any specific effect or not. Design/methodology/approach: This paper proposed a framework to mine knowledge workers' raw data using data mining techniques such as clustering and association rules mining. Also, this research uses a case-based approach to a knowledge-intensive company in Iran that works in the field of information technology with 730 numbers of workers. Findings: Findings suggest that demographical and organizational variables such as age, education and experience use of KMS have positive effects on knowledge worker's KS behavior in KMSs. In fact, people who have lower age, higher education degrees and more experience use of KMS, have more participation in KS in KMS. Also, results depict that the experienced use of KMS has the most impact on the intention of KS in this KMS. Findings emphasize on the importance of the influence of the behavioral, organizational environments and psychological factors such as reward system, top management support, openness and trust, on KS performance of knowledge workers in the KMS. In fact, according to data, the KMS reward system caused to increasing participation of the users in KS, also in each knowledge activity that top managers participate in, the scores were higher. Practical implications: This research helps top managers in designing policies and strategies to improve the participation of knowledge workers in KS and helps human resource managers to improve their membership policies. Also, assist Information Technology (IT) managers to enhance KMSs' design to leverage with organization strategies in the field of improving KS and encourage people to participate in KMS. Originality/value: This research has two key values. First, this paper applies a data mining framework to mining and analyzing data and this paper uses actual data of a KMS in a specialist company in Iran, with about 27,740 real data points. Second, this paper investigates the impact of demographical and organizational attributes on KS behavior, which little is empirically known about the impact of demographical variables on KS intention. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore the prospects and the challenges of Islamic fintech in Indonesia. This study also proposes a comprehensive legal framework to encourage and accelerate the growth of the Islamic economy. Design/methodology/approach: This study is the result of legal research with a statute approach and conceptual approach. The types of data used are legal materials consisting of primary legal materials and secondary legal materials. The technique of collecting legal materials is done by using library research techniques. The legal materials were analyzed using the legal norm method. Findings: Indonesia is a country with the largest Muslim population in the world. However, the market size of Indonesia's Islamic fintech is still below Saudi Arabia, Iran, United Arab Emirates (UAE) and Malaysia. Saudi Arabia's Islamic fintech is the biggest market in the world, with $17.9bn worth of transactions in 2020 while Iran is at $9.2bn, UAE $3.7bn, Malaysia $3.0bn and Indonesia $2.9bn. This condition was due to various challenges in the Islamic fintech industry in Indonesia, including inadequate regulations; complicated permit procedures; misuse of fintech for financing terrorism; rampant occurrence of illegal fintech businesses; and consumer disputes in the fintech sector. These challenges require the construction of a comprehensive legal framework through the formation of an Act on Fintech. Research limitations/implications: The focus of this research was limited to the problems occurring in the Islamic fintech sector in Indonesia as a country with the largest Muslim population in the world. Practical implications: The results of this research can be used as recommendations for the formulation of comprehensive policies for the growth and development of Islamic fintech. Social implications: Islamic fintech requires a comprehensive legal framework that functions to encourage the development of the Islamic fintech industry, digital economy growth and legal mitigation of various legal risks and misuse of fintech for financial crime and financing terrorism. Originality/value: This paper proposes an original idea of creating a legal framework in a form of the Islamic Fintech Act. The Act should cover such legal substances as follows: Islamic compliance; an integrated one-stop permit procedure; division of authority, coordination and synergy among authorities; prevention and resolution of digital financial system crisis; criminal sanctions; and consumer dispute resolution mechanisms and alternative institution for fintech consumer dispute resolution. [ABSTRACT FROM AUTHOR]

Purpose: The citizen-shareholder approach in the capital market is considered a knowledge-enhancing and emerging concept in financial and accounting offerings. Its reliable background in management and human sciences makes it an essential basis for protecting the interests of shareholders and investors. Shareholders are considered a necessary part of the social platforms that are companies and regulatory institutions in the capital market; beyond being obligated to protect their material and intellectual rights, they are responsible for developing norms and facilitating investment values and gaining trust through mutual interactions based on respect for their interests. The purpose of this paper is to perform interactive qualitative analysis of the requirements for protecting the rights of citizens of capital market shareholders. Design/methodology/approach: The methodology of the research is mixed, so that in the qualitative part, through content screening, the dimensions related to the protection of the citizen rights of the capital market shareholders were identified through a systematic review of 10 research in the period of 2017–2022. Then, the reliability of the specified dimensions was examined through Delphi analysis; in the quantitative part of the research, the criteria identified through the pairwise comparison matrix were first determined by the level of their relationships to determine based on the pattern of systemic representation of drivers and the consequences of requirements to protect the rights of citizens of capital market shareholders. Findings: The research results in the qualitative part indicated the existence of 12 primary themes; during the two stages of Delphi analysis, three themes were removed, and a total of nine themes entered the quantitative phase. The results in a quantitative part indicate the creation of specialized and active committees of the board of directors as the primary driver and the reliability and timely disclosure of information in the long term as a systemic consequence. Originality/value: To the best of the authors' knowledge, this is the first research that presents the new concept of citizen shareholders to strengthen the requirements of protecting the rights of shareholders in the capital market while developing new theoretical literature. [ABSTRACT FROM AUTHOR]

Purpose: This research paper aims to delve into the perceptions of health susceptibility among Iranian, Afghan and Tajik individuals hailing from asylum-seeking or refused asylum-seeking backgrounds currently residing in Finland, Norway and Sweden. Design/methodology/approach: Semi-structured interviews were conducted between May and October 2022 involving a sample size of 27 participants. An adapted framework based on the health belief model along with previous studies served as a guide for formulating interview questions. Findings: Notably influenced by cultural background, religious beliefs, psychological states and past traumatic experiences during migration journeys – before arrival in these countries till settling down – subjects' perception of health concerns emerged significantly shaped. Additionally impacting perspectives were social standing, occupational status, personal/family medical history, lifestyle choices and dietary preferences nurtured over time, leading to varying degrees of influence upon individuals' interpretation about their own wellness or illness. Practical implications: Insights garnered throughout the authors' analysis hold paramount significance when it comes to developing targeted strategies catering culturally sensitive health-care provisions, alongside framing policies better aligned with primary care services tailored explicitly around singular demands posed by these specific communities dwelling within respective territories. Originality/value: This investigation represents one among few pioneering initiatives assessing perceptions regarding both physical and mental well-being within minority groups under examination across Nordic nations, unveiling complexities arising through intersecting factors like individual attributes mingling intricately with socio-cultural environments, thereby forming unique viewpoints towards health-care belief systems prevalent among such population segments. [ABSTRACT FROM AUTHOR]

Purpose: Strategic orientation is one of the critical principles affecting the marketing and strategy selection of an organization's activities, reflecting the strategic tendencies implemented by the organization to create behaviours, leading to organizational efficiency and better employee performance. Therefore, this paper aims to study the relationship between strategic orientation and performance in Qazvin teaching hospitals through green supply chain management (SCM) to improve employees' performance. Design/methodology/approach: This was a descriptive– analytical and cross-sectional study. The total number of employees in medical centres was 2,256 people. According to Morgan's table, the required number of samples was 328, including 10% of the sample loss. The questionnaire was given to 365 staff in different hospitals in proportion to the number of staff. Two statistical software, SPSS24 and AMOS23, were used to evaluate the results. Findings: All three variables were relatively moderate in the hospitals. The results of evaluating the structural model of the research showed that all the studied hypotheses were significant, except for the relationship between organizational performance and strategic orientation hypothesis. The results also show that this model had a good fit. Practical implications: The findings can lead to saving the environment, creating a better social image and reducing costs and profitability, allowing managers to know the strategic orientations rather than depending on institutional pressure issues and monitoring guidelines. Originality/value: Considering the significant relationship between the dimensions of green SCM and the hospitals' performance, the authors suggest: establishing multilateral co-operation in environmental issues, improving the environmental status of hospitals, reducing waste rates and paying attention to social responsibility of hospitals. In addition, the findings help hospital management to comprehensively understand the strategies for implementing green SCM procedures. [ABSTRACT FROM AUTHOR]

Purpose: The textile industry holds immense significance in the economy of any nation, particularly in the production of synthetic yarn and fabrics. Consequently, the pursuit of acquiring high-quality products at a reduced cost has become a significant concern for countries. The primary objective of this research is to leverage data mining and data intelligence techniques to enhance and refine the production process of texturized yarn by developing an intelligent operating guide that enables the adjustment of production process parameters in the texturized yarn manufacturing process, based on the specifications of raw materials. Design/methodology/approach: This research undertook a systematic literature review to explore the various factors that influence yarn quality. Data mining techniques, including deep learning, K-nearest neighbor (KNN), decision tree, Naïve Bayes, support vector machine and VOTE, were employed to identify the most crucial factors. Subsequently, an executive and dynamic guide was developed utilizing data intelligence tools such as Power BI (Business Intelligence). The proposed model was then applied to the production process of a textile company in Iran 2020 to 2021. Findings: The results of this research highlight that the production process parameters exert a more significant influence on texturized yarn quality than the characteristics of raw materials. The executive production guide was designed by selecting the optimal combination of production process parameters, namely draw ratio, D/Y and primary temperature, with the incorporation of limiting indexes derived from the raw material characteristics to predict tenacity and elongation. Originality/value: This paper contributes by introducing a novel method for creating a dynamic guide. An intelligent and dynamic guide for tenacity and elongation in texturized yarn production was proposed, boasting an approximate accuracy rate of 80%. This developed guide is dynamic and seamlessly integrated with the production database. It undergoes regular updates every three months, incorporating the selected features of the process and raw materials, their respective thresholds, and the predicted levels of elongation and tenacity. [ABSTRACT FROM AUTHOR]

Purpose: A stroke is a serious, life-threatening condition that occurs when the blood supply to a part of the brain is cut off. The earlier a stroke is treated, the less damage is likely to occur. One of the methods that can lead to faster treatment is timely and accurate prediction and diagnosis. This paper aims to compare the binary integer programming-data envelopment analysis (BIP-DEA) model and the logistic regression (LR) model for diagnosing and predicting the occurrence of stroke in Iran. Design/methodology/approach: In this study, two algorithms of the BIP-DEA and LR methods were introduced and key risk factors leading to stroke were extracted. Findings: The study population consisted of 2,100 samples (patients) divided into six subsamples of different sizes. The classification table of each algorithm showed that the BIP-DEA model had more reliable results than the LR for the small data size. After running each algorithm, the BIP-DEA and LR algorithms identified eight and five factors as more effective risk factors and causes of stroke, respectively. Finally, predictive models using the important risk factors were proposed. Originality/value: The main objective of this study is to provide the integrated BIP-DEA algorithm as a fast, easy and suitable tool for evaluation and prediction. In fact, the BIP-DEA algorithm can be used as an alternative tool to the LR model when the sample size is small. These algorithms can be used in various fields, including the health-care industry, to predict and prevent various diseases before the patient's condition becomes more dangerous. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to develop a validated scale that can help in measuring the gamified e-service quality (GE-SQ) in the e-retailing industry. Design/methodology/approach: The paper uses a mixed-method approach to develop and validate a scale for GE-SQ. First, reviewing the literature and interviewing with 14 experts were conducted to explore the initial items and themes. A sample of 215 participants was collected from online customers in Iran. Explanatory factor analysis (EFA) was conducted to this sample to validate the categorized themes. Next, confirmatory factor analysis (CFA) was used to confirm the validity of the established dimensions by a sample of 549 online customers. Findings: The results extracted 26 items and categorized them to 6 dimensions. "Ease of use", "reliability", "emotional appeal", "interactivity", "security" and "visual appeal" have been identified as the dimensions of the GE-SQ scale in the e-retailing industry. The validity of the developed scale containing 6 dimensions and 26 items was confirmed. Originality/value: This research identified GE-SQ as a valid and reliable scale with six dimensions for measuring e-service quality in e-retailing. This finding has made significant academic contributions to the service quality and the retailing literature. [ABSTRACT FROM AUTHOR]

Purpose: A Nash bargaining game data envelopment analysis (NBG-DEA) model is proposed to measure the efficiency of dynamic multi-period network structures. This paper aims to propose NBG-DEA model to measure the performance of decision-making units with complicated network structures. Design/methodology/approach: As the proposed NBG-DEA model is a non-linear mathematical programming, finding its global optimum solution is hard. Therefore, meta-heuristic algorithms are used to solve non-linear optimization problems. Fortunately, the NBG-DEA model optimizes the well-formed problem, so that it can be solved by different non-linear methods including meta-heuristic algorithms. Hence, a meta-heuristic algorithm, called particle swarm optimization (PSO) is proposed to solve the NBG-DEA model in this paper. The case study is Industrial Management Institute (IMI), which is a leading organization in providing consulting management, publication and educational services in Iran. The sub-processes of IMI are considered as players where their pay-off is defined as the efficiency of sub-processes. The network structure of IMI is studied during multiple periods. Findings: The proposed NBG-DEA model is applied to measure the efficiency scores in the IMI case study. The solution found by the PSO algorithm, which is implemented in MATLAB software, is compared with that generated by a classic non-linear method called gradient descent implemented in LINGO software. Originality/value: The experiments proved that suitable and feasible solutions could be found by solving the NBG-DEA model and shows that PSO algorithm solves this model in reasonable central process unit time. [ABSTRACT FROM AUTHOR]

Purpose This paper aims to clarify that some values are the origin of the modern financial world. In this regard, they should be protected by legal and financial mechanisms. However, sometimes, it is not necessary to use the entire legal arsenal to protect those values. A value can be transformed into another value or mutate into a notion and become implicitly protected by the whole system. This is called the transformation of values.Design/methodology/approach In this paper, it shall be analyzed how the protection of values is applied in both Shariah and conventional systems. Two Gulf countries, Iran and The United Arab Emirates (UAE), will be compared with France, which have different financial systems. How the process of transformation becomes a global norm which lead to a harmonization will also be discussed.Findings This paper demonstrates that divergent values in both Islamic and conventional financial system tend to be convergent and become global standard norms. In this respect, due to the transformation of values, harmonization of norms and standards will be recognized.Originality/value The paper fulfils an identified process in which the penal action against irregularities becomes a “dernier resort”, and it is for the protection of major global concerns, not for “little transgressions against local values”. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to identify the factor structure of the Ways of Coping Questionnaire (WCQ) among abused Iranian women. Design/methodology/approach: This paper is a methodological study. The participants included 554 abused married women who were selected by convenience sampling from the women presenting to health centers and hospitals and their companions as well as women visiting mosques and parks in Shahroud, Iran. The exploratory factor analysis was used to investigate the factor structure of the WCQ. The reliability of the questionnaire was estimated using Cronbach's alpha coefficient. Findings: Following the exploratory factor analysis, 36 items and 5 factors were extracted, which could explain 73.24% of the variance in the concept of coping with intimate partner violence. The extracted factors included distancing, planning, wishful thinking, seeking social support and problem-solving. Cronbach's alpha coefficient of the questionnaire as a whole was 0.91. Originality/value: This paper has practice and research implications for promoting coping among abused women. The factor structure of the WCQ obtained in this paper can validly measure coping with intimate partner violence among abused Iranian women. Learning about the coping strategies used by abused women can help design context-based interventions to assist these women in better coping with their husband's violence and improving their well-being. This version of WCQ also enables assessing the effectiveness of the designed interventions. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to propose a policy prioritization framework in view of a layered scenario building along with key stakeholder analysis and has been applied in a case study to determine the priority of Iran environmental policies at the horizon of 2030. A creative framework that covers future scenarios and allows for a more accurate and intelligent policy assessment and prioritization. Design/methodology/approach: The general environmental policies of the Islamic Republic of Iran are evaluated, and observation policies in social area were identified. Causal layered analysis (CLA) is applied for policy prioritization based on layered probable scenarios and key stakeholder role consideration. The Multiple-criteria decision-making (MCDM) is also used for ranking General Environmental Policies by the technique for order of preference by similarity to ideal solution (TOPSIS). Findings: Four uncertainties were obtained in different layers based on the CLA analysis, resulting in the creation of four main scenario and 16 discrete scenarios. Finally, Iran's environmental policies were prioritized given the probable scenarios and the centralized policies on the social and political domains. The proposed model will be effective in policy-making in multilateral atmosphere to prioritize policies and alternative macro-strategies. Originality/value: This paper shows that foresight and especially developed scenarios provide intelligent, efficient and effective planning and policy-making, and in addition to illustrating surrounding changes and probable future imagery, it generates common understanding and inter-subjective knowledge by increasing participation of various officials and stakeholders. [ABSTRACT FROM AUTHOR]

Purpose: Social determinants of stressful events (SE) play an important role in justifying the cause of inequality in the experience of SE. The purpose of this study is to investigate the determinants that impact on inequality in the experience of SE. Design/methodology/approach: The statistical population of this study includes all residents of Tehran. The statistical sample was 5,895 people who were selected by multistage cluster method and were proportional to the population size. The research tool is a researcher-made questionnaire designed to measure SE in Tehran, which includes 11 psychological stressors. The Oaxaca–Blinder decomposing method was used to analyze data. Findings: In a total of 11 psychological SE, in 6 of those events, there was significant inequality in the experience of SE. Concentration Index (CI) of political SE is (CI = −0.27, 95% CI: −0.47, −0.07) and in favor of the rich (pro-rich). Education (OR = 1.60) in poor group and region development in poor and rich (respectively in all of the following) (OR = 0.42–0.73) are the main determinants of inequality in this stressor. CI of neighborhood underdevelopment SE is (CI = −0.47, 95% CI: 0.66, −0.28) and pro-rich. Education (OR = 1.26–1.27) and region development (OR = 1.18–2.24) are the main determinants of inequality in this stressor. CI of livelihood problems SE is (CI = −0.58, 95% CI: 0.68, −0.32) and pro-rich. Education (OR = 1.40) and health status (OR = 1.63) in poor group are the main determinants of inequality in this stressor. CI of future uncertainty SE is (CI = −0.12, 95% CI: 0.34, −0.08) and pro-rich. Gender (OR = 1.22) in poor group and region development (OR = 0.24–0.58) are the main determinants of inequality in this stressor. CI of education problems (CI = 0.19, 95% CI: 0.05, 0.32) and pro-poor. Age (OR = 0.32–0.34) and education (OR = 3.65–3.30) are the main determinants of inequality in this stressor. CI of housing problems is (CI = −0.29, 95% CI: −0.49, −0.08) and pro-rich. Education (OR = 1.31) and region development (OR = 1.64) in poor group are the main determinants of inequality in this stressor. Research limitations/implications: The first limitation is related to the level of data analysis, and the second limitation is the lack of comprehensive data on social determinants. Practical implications: Social determinants affecting the formation of inequality in the experience of SE. Some social determinants, such as the level of education and development of the region, play a more prominent role in justifying inequality in the experience of stress between rich and poor groups. Social implications: Inequality in the experience of SE is a serious threat to mental and social health. One of the ways to reduce the experience of psychological and social stress is to pay attention to social determinants that play a role in the formation of stress. Originality/value: This original paper was conducted by examining the effect of social determinants on the formation of inequality in the experience of stress, which draws the serious attention of policymakers. [ABSTRACT FROM AUTHOR]

Purpose: While existing research explores the impact of audit market competition on audit fees and audit quality, there is limited investigation into how competition in the audit market influences auditors' writing style. This study examines the relationship between audit market competition and the readability of audit reports in Iran, where competition is particularly intense, especially among private audit firms. Design/methodology/approach: The sample comprises 1,050 firm-year observations in Iran from 2012 to 2018. Readability measures, including the Fog index, Flesch-Reading-Ease (FRE) and Simple Measure of Gobbledygook (SMOG), are employed to assess the readability of auditors' reports. The Herfindahl–Hirschman Index (HHI) is utilized to measure audit market competition, with lower index values indicating higher auditor competition. The concentration measure is multiplied by −1 to obtain the competition measure (AudComp). Alternative readability measures, such as the Flesch–Kincaid (FK) and Automated Readability Index (ARI) are used in additional robustness tests. Data on textual features of audit reports, auditor characteristics and other control variables are manually collected from annual reports of firms listed on the Tehran Stock Exchange (TSE). Findings: The regression analysis results indicate a significant and positive association between audit market competition and audit report readability. Furthermore, a stronger positive and significant association is observed among private audit firms, where competition is more intense compared to state audit firms. These findings remain robust when using alternative readability measures and other sensitivity checks. Additional analysis reveals that the positive effect of competition on audit report readability is more pronounced in situations where the auditor remains unchanged and the audit market size is small. Originality/value: This paper expands the existing literature by examining the impact of audit market competition on audit report readability. It focuses on a unique audit market (Iran), where competition among audit firms is more intense than in developed countries due to the liberalization of the Iranian audit market in 2001 and the establishment of numerous private audit firms. [ABSTRACT FROM AUTHOR]

Purpose: Following the COVID-19 outbreak, there are concerns whether economies are becoming farther from equality and competency. While this matters to every economy, it is more crucial for developing ones who already suffer from income inequalities and lack of competency. The purpose of this paper is to address this issue. Design/methodology/approach: This study uses an administrative data from the Iran's Social Security Organization (ISSO) that provides insurance to workers entitled to the Labor Law of Iran. The data contain more than 7,000,000 workers. The authors assess heterogeneous impact of the first wave of the pandemic by firms' size and average payment. Findings: The authors' estimation results indicate that, following the initiation of the pandemic, the workers whose corresponding firms are smaller, overall, are more prone to the pandemic and are more likely to submit a request for unemployment benefits. However, the relation is neither homogeneous across sectors nor linear among micro-sized firms. Few sectors indicate a positive relationship between size and likelihood of request submission, including cultural activity, shoemaking and clothing sectors. Besides the size, the authors investigate whether pay grades could explain the probability of becoming unemployed after the pandemic. Results show that workers whose corresponding firms pay less are more likely to submit a request. This is robust within different sectors. Research limitations/implications: The ISSO dataset is not a panel, so the authors cannot employ methods of causal inferences. The authors' results should be seen as correlation; however, due to exogeneity and sharpness of the pandemic the result infers to some degree of causality. The data does not cover the informal sector, so the estimates are at lower boundary. Originality/value: Administrative data on unemployment benefits during COVID-19 show that the pandemic interferes with competition by forcing low-paid workers and small firms to exit the market. This is an alarm for the competition in every economy, specially developing ones. [ABSTRACT FROM AUTHOR]

Purpose: The aim of this study is to examine the effect of financial leverage impact on customer satisfaction and marketing costs including research and development (R&D) and advertisement costs. Furthermore, the authors aim to investigate whether customer satisfaction as well as financial distress moderates the effect of financial leverage impact on customer satisfaction and marketing costs including R&D and advertisement costs. Design/methodology/approach: The statistical population of this study consists of listed companies on the Tehran Stock Exchange manually obtained from different industries in 2017. Multivariate regression based on data compilation methodology is used to test research hypotheses. Findings: The results indicate that financial leverage is negatively and significantly associated with customer satisfaction and this negative relationship is more pronounced in companies with lower sale growth. Furthermore, the authors' results suggest that customer satisfaction negatively (positively) and significantly affects firm value in companies with lower (higher)-financial leverage. The authors also demonstrate that there is no significant relationship between financial leverage caused by financial flexibility and firm value caused by customer's satisfaction (CS). The authors' findings also suggest that financial distress significantly affects the relationship between financial leverage and customer satisfaction. Finally, the authors' find that financial leverage significantly affects firms' R&D and advertisement costs. Research limitations/implications: Since the fundamental institutional assumptions underpinning the Western and even East Asia financial models are not valid in the institutional environment of Iran, the authors' findings could provide substantial implications for the authors' understanding of the relationship between finance and R&D costs and contribute substantially to customer satisfaction and firm value literature as well. The sample country of the present paper has recently experienced a spate of financial collapses that somewhat contributes, indirectly, to financial distress incurred by the Iranian firms. Moreover, R&D costs are growing among the Iranian quoted firms. Originality/value: Since the fundamental institutional assumptions underpinning the Western and even East Asia financial models are not valid in the institutional environment of Iran, the authors' findings could provide substantial implications for our understanding of the relationship between finance and R&D costs and contribute substantially to customer satisfaction and firm value literature as well. The sample country of the present paper has recently experienced a spate of financial collapses that somewhat contributes, indirectly, to financial distress incurred by the Iranian firms. Moreover, R&D costs are growing among the Iranian quoted firms. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to explore the internal audit actors and stakeholders' perceptions of the IA status in Iranian companies, and those actors and stakeholders' roles in shaping the current situation of IA in Iran. Design/methodology/approach: This paper uses the interpretive qualitative method. Data comprises of semi-structured interviews with board of directors, audit committees, chief executive officers and chief audit executives. The paper analyzes internal audit policy documents, reports and legislations. Findings: The results illustrate that the internal audit in Iran is perceived as a "perfunctory" practice among its stakeholders due to being recognized as an inefficient process. The key actors and stakeholders in internal audit process–including executive and board managers, audit committee members and chief audit executives–play important roles in shaping the current status of internal audit via their perceptions and actions. Practical implications: The fact that internal audit in Iran is perceived as an inefficient process and is used as a perfunctory practice highlights the importance of addressing this issue at the standardization and regulation level. The deficits in the roles of key actors and stakeholders need to be considered as the legislative guide in different levels. Originality/value: Prior studies mostly focus on the role of internal audit in organizations. In contrast, this study focuses on the role of key actors and stakeholders of internal auditing process in shaping the current perceived role of internal audit in organizations. Also, the study examines an emerging economy, which differs from advanced economies in important ways, including regulations, organizational culture, internal control structure and internal audit. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of the paper is to investigate the extent to which a model based on financial and non-financial variables predicts auditors' decisions to issue qualified audit reports in the case of companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach: The authors utilized data from the financial statements of 96 Iranian firms as the sample over a period of five years (2012–2016). A total of 480 observations were analysed using a probit model through 11 primary financial ratios accompanying non-financial variables, including the type of audit firm, auditor turnover and corporate performance, which affect the issuance of audit reports. Findings: The results demonstrated high explanatory power of financial ratios and type of audit firm (the national audit organization vs other local audit firms) in explaining qualifications through audit reports. The predictive accuracy of the estimated model is evaluated using a regression model for the probabilities of qualified and clean opinions. The model is reliable, with 72.9% accuracy in classifying the total sample correctly to explain changes in the auditor's opinion. Research limitations/implications: This study contains some limitations. First, it is likely that similar researches in developed countries set a large sample (e.g. over 1,000 firms) including more years, but the authors cannot follow such a trend due to data access restrictions. Second, banks and financial institutions, investment and holding firms are removed from the sample, because their financial structure is diverse. The third limitation of the study represents the different economic and cultural conditions of Iran compared to other countries. Future studies could focus on internal control material weaknesses or earnings management to predict audit opinion in emerging economies including Iran. Practical implications: The paper has practical implications and can assist auditors in identifying factors motivating audit report qualifications, mainly in emerging economies. Originality/value: The paper contributes to auditing research, since very little is known about the determinants of audit opinion in emerging markets including Iran; it also constitutes an addition to previous knowledge about audit opinion in the context of TSE. The paper is one of the rare studies predicting auditor opinions using both financial variables and non-financial metrics. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate the effects of managerial overconfidence on conditional conservatism and real earnings management among companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach: In this paper, the authors used the model of Ball and Shivakumar (2006) for measuring the effect of moderating overconfident management on conditional conservatism in accounting; moreover, the model of Roychowdhury (2006) is used for evaluating the relationship between managerial overconfidence and real earnings management. The study population consists of 1,144 observations and 143 firms listed on TSE over an eight-year period between 2008 and 2015. The statistical model used in this paper is a multivariate regression model; besides, the statistical technique used to test the hypotheses is panel data. Findings: Consistent with the expectations, the results showed that there is a negative relationship between managerial overconfidence and conditional conservatism. Furthermore, the findings suggest that managerial overconfidence is negatively connected with real earnings management. This implies that when Iranian managers have many financial problems, they do not engage in real earnings management, as the real earnings management does not increase the value of the companies in the long run and even it cause damage to them. Originality/value: This is one of the most important research that simultaneously surveys the impact of managerial overconfidence on conditional conservatism and real earnings management in a developing market called Iran. What really sets this study apart from other papers is that most Iranian firms between 2008 and 2015 because of economic sanctions faced severe financial problems. From this perspective, this study contributes to the research literature by expanding the knowledge of conservatism in the emerging economies. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to investigate the impact of market structure and market share on the performance of the Islamic banks operating in the Iranian banking system based on the structure-conduct-performance (SCP) paradigm. Design/methodology/approach: The Iranian Islamic banking system's market structure is evaluated by using the econometrics method to test the validity of the traditional SCP paradigm. For this purpose, the authors estimate a simple regression model that is consisted of several independent variables, such as the market share, bank size, real gross domestic product, liquidity and Herfindahl-Hirschman index as a proxy variable for concentration and one dependent variable, namely, the profit as a proxy for performance. The panel data includes a data sample of 22 Islamic banks operating from 2006 to 2019. Data are extracted from the balance sheet of Islamic banks and the time-series database of the Central Bank of Iran and World Bank. Findings: The study's findings indicate that both concentration and market share have a positive impact on the performance of banks in the Iranian Islamic banking system. This result is contradicted with both traditional SCP and efficient structure hypotheses; however, it confirms the existence of oligopoly or cartel in the Iranian Islamic banking system that few banks try to gain the highest share of profit and maintain their market share by colluding with each other. This result is in contradiction with other research studies about the market structure in the Iranian banking system that claimed that banks in Iran operate under monopolistic competition. In addition, it shows that the privatization of some banks in Iran does not improve and help competition in the Iranian banking system. Originality/value: This paper is a pioneer empirical study analyzing the market structure, concentration and collusion based on the SCP paradigm in Iranian Islamic banking. The results of the study support the existence of collusive behavior among the Islamic bank in Iran that is not aligned with Sharia. This study clearly shows the difference between ideal Islamic banking and Islamic banking in practice in Islamic countries. This clearly indicates that only prohibiting some operations like receiving interest, gambling and bearing excessive risk is not enough. In fact, the Islamic banking system should be based on the Sharia rule in all aspects and much more modification and study have to be done to achieve an appropriate Islamic banking system. These possible modifications to overcome the issues of cartel-like market structure and collusive behavior in the Iranian Islamic banking system include making the Iranian banking system more transparent, letting foreign banks enter the Iranian banking system and minimizing the government intervention in the Iranian banking system. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this present study is to assess the impact of intellectual capital (IC) on fraud in listed firms' financial statements on the Tehran Stock Exchange (TSE). In other words, this paper seeks to figure out whether IC and its components, namely, the efficiency of human capital (HC), structural capital (SC), relational capital (RC) and customer capital (CC). Design/methodology/approach: The logistic regression model is used for analyzing the material of this study. Research hypotheses are also examined using a sample of 187 listed firms on the TSE during 2011–2018 by employing the logistic regression pattern based on synthetic data technique. Moreover, some robustness checks are also used to ensure the correctness of the obtained results. Findings: The findings show a negative and significant relationship between IC and its components, including the efficiency of HC, SC, RC and CC, and fraud in financial statements. This means that by investing in the IC and its components, the amount of fraud in business firms' financial statements decreases. Originality/value: Since few studies are carried out by existing literature, this paper is among the pioneer efforts assessing IC's potential impact on fraud commitment. The findings apply to policymakers to improve the clarity of the business atmosphere of Iran. [ABSTRACT FROM AUTHOR]

Purpose: The importance of effective public messages has been widely recognized during the coronavirus disease 2019 (COVID-19) pandemic. In particular, the role of news items and interpersonal conversations for the acceptance of public health measures has been highlighted. The authors propose a conceptual model based on the existing literature on how to measure the degree of persuasion of news narratives in the context of the COVID-19 pandemic. Design/methodology/approach: The authors adopted a whole population approach, where the unit of analysis was the population of the media news about the COVID-19 pandemic. The authors selected a sample to develop and test their conceptual model. The sample size was n = 248. The questionnaire was distributed online using a non-probability convenience sampling plan. The authors used a pre-post pseudo-experimental design. Respondents answered questions about their attitude toward the COVID-19 pandemic. After watching a narrative news report on the same subject, they then answered questions designed to measure changes in their attitude. A structural equation model, the Sobel test and a paired samples t-test were used to test hypotheses. Findings: The results showed that there is a significant relationship between narrative with transportation and empathy. There was also a positive and significant relationship between transportation and empathy with attitude and interpersonal talk. The relationship between transportation and self-referencing was also supported. Further, transportation and attitude mediated the relationships between narrative and interpersonal talk, self-referencing as well as empathy. A paired samples t-test revealed that attitudes were changed or reinforced before and after watching the narrative news report. Originality/value: This paper contributes to the body of knowledge by identifying the outcomes of narrative persuasion during public health crises such as the COVID-19 pandemic. [ABSTRACT FROM AUTHOR]

Purpose: In the case of Iran, about 19 years have passed since the announcement of general energy policies. Policies adopted in the past included too many approaches and goals for the energy sector that some of them are in conflict with each other and their simultaneous implementation was impossible. Therefore, many of the expected goals of these policies have not been achieved. It is very important to adopt an appropriate approach that is compatible with the country's characteristics and can steer energy policies. Therefore, this study aims to adopt an appropriate approach for the country's energy sector according to the conditions and needs of the country. Design/methodology/approach: A participatory scenario technique is designed and used to develop plausible projections in the case of Iran's energy futures. Based on the proposed methodology, the research process starts with data gathering through interviews and national plans analysis. Then, findings were used as inputs to a simulation-based scenario development process. Scenarios are developed based on Monte Carlo simulation via cross-impact analysis technique purified based on expert judgments. Findings: In this paper, to recognize Iran's general approach to energy in the next 20 years, driving forces of change were introduced and used as input for the scenario development phase. Results showed sanctions play a significant role in Iran's energy future and determine the directions of other driving forces. For renewable energy, it was proposed to increase the renewable share in Iran's electricity generation mix to 5% of the total installed capacity. In the case of fossil fuel extraction, the maximum efficient rate was proposed for both oil and natural gas national production strategy. Originality/value: This research is novel both in terms of application and theory. A new participatory scenario development method is used using simulations that are equipped based on experts' judgments. Also from the practical perspective, this research targeted a future-oriented challenging problem to initialize national policy in a resource-rich developing economy (i.e. Iran). [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to investigate the relationships between the idealized influence component of transformational leadership (TL) and employee organizational commitment in two different cultural contexts. Design/methodology/approach: Data were collected from the members of two manufacturing organizations, one in Australia and one in Iran. Questionnaires were distributed to all levels of the two organizations. In total, 189 completed questionnaires were returned from the two countries, representing a response rate of 56.7%. Structural equation modeling (SEM) was employed to test the hypotheses. Findings: The results demonstrated statistically significant relationships between two forms of idealized influence –attributed and behavior – and the employees' organizational commitment in the Iranian sample. However, in the Australian sample, only idealized influence behavior showed a significant impact on employee commitment. Furthermore, the findings showed that identified motivation mediates the relationship between idealized influence behavior and organizational commitment. Practical implications: The findings of the current research point to additional ways of increasing identified motivation that, in turn, enhances organizational commitment through leadership practices that are culturally informed. These findings are especially salient in culturally diverse and multinational organizations. Originality/value: This paper has arrived at a deeper explanation of the processes through which leader behavior can produce employee commitment by clarifying the mediation role of identified motivation between idealized influence behavior and organizational commitment. [ABSTRACT FROM AUTHOR]

Purpose: Big Data (BD) is not only a quintessential part of many economic activities but also has evolved into a veritable business ecosystem. However, most Big Data ecosystem (BDE) models have a technical, bottom-up focus and mostly lack the capability for a broad socioeconomic analysis. This paper identifies the Millennium Ecosystem Assessment (MA) as a useful, operational framework and uses a metaphorical analogy to adapt it for the BDE. The top-down approach adopted here allows for seeing the big picture of the BD ecosystem. Meeting "end-user needs" is the main objective of the proposed BDE framework. Design/methodology/approach: The methodology of this paper consists of two parts. First, the MA is adapted for the BDE through a metaphorical analogy. Then, to operationalize and validate the proposed framework, it is applied to an emerging BD ecosystem. Findings: In total, four types of services are offered in the BD ecosystem: provisioning information and products; regulating; cultural and supporting services. Direct and indirect drivers of change impact ecosystem processes such as BD service provision. Based on the assessment results, interventions can be devised to remedy problems, sustain the ecosystem or accelerate growth. The proposed BDE assessment framework is applied to an emerging BDE as an example of operationalization and validation of the proposed BDE framework. Originality/value: The strengths of the proposed BDE framework is that, in contrast to existing frameworks that are technical and bottom-up, it is constructed top-down by a metaphorical analogy from the proven MA framework. It is a generic framework with the ultimate objective of meeting the "end-user needs" and does not focus on a single sector or firm. Also, the proposed BDE framework is multi-faceted and considers broad socioeconomic issues such as regulating, cultural and supporting services and drivers of change. [ABSTRACT FROM AUTHOR]

Purpose: This paper analyses the voice of customers (VoCs) using a hybrid clustering multi-criteria decision-making (MCDM) approach. The proposed method serves as an efficient tool for how to approach multiple decision-making involving a large set of countrywide customer complaints in the Iranian automotive sector. Design/methodology/approach: The countrywide data comprising 3,342 customer complaints (VoCs) were gathered. A total of seven determinant complaint criteria were identified in brainstorming sessions with three groups (six each) of experts employing the fuzzy Delphi method. The weights of these criteria were assigned by applying the fuzzy best–worst method (FBWM) to identify the severity of the complaints. Subsequently, the complaints were clustered into five categories with respective customer locations (province), car type and manufacturer using the K-mean method and further prioritised and ranked employing the fuzzy complex proportional assessment of alternatives (FCOPRAS) method. Findings: The results indicated that the majority of complaints (1,027) from the various regions of the country belonged to one specific model of car made by a particular producer. The analyses revealed that only a few complaints were related to product quality, with the majority related to service and financial processes including delays in automobile delivery, delays in calculating monthly instalments, price variation, failure to provide a registration (licence) and failure to supply the agreed product. The proposed method is an efficient way to solve large-scale multidimensional problems and provide a robust and reliable set of results. Practical implications: The proposed method makes it much easier for management to deal with complaints by significantly reducing their number. The highest-ranked complaints from customers of the car industry in Iran are those related to delivery time, price alternations, customer service support and quality issues. Surveying the list of complaints shows that paying attention to the four most voiced complaints can reduce them more than 54%. Management can make appropriate strategies to improve the production quality as well as business processes, thus producing a significant number of customer complaints. Originality/value: This paper proposes a comprehensive approach to critically analyse the VoCs by combining qualitative and decision-making approaches including K-mean, FCOPRAS, fuzzy Delphi and FBWM. This is the first paper that analyses the VoCs in the automotive sector in a developing country's context involving large-scale decision-making problem-solving. [ABSTRACT FROM AUTHOR]