جستجوی مقالات مرتبط با کلیدواژه « meta-synthesis » در نشریات گروه « علوم انسانی »

Organizational misbehaviors are one of the organizational weaknesses and problems that researchers have always considered due to their importance and impact on organizational performance. This study aims to provide a Pattern of organizational misbehavior extracted from the research literature using the  meta-synthesis method. The statistical population includes articles published between 1995 and 2021. After screening, 60  articles were selected for final analysis. Data analysis was performed using a deductive approach to thematic analysis with MAXQDA 2020; from the analysis of articles, 281 codes were extracted and classified into 57 categories and five main themes. The main identified themes include the causes and context of the organizational misbehavior, moderating variables, mediating variables, the nature of the organizational misbehavior, the purpose of the organizational misbehavior, types of the organizational misbehavior, and its consequences. Extracting the present pattern to identify gaps in organizational misbehavior research can be useful in clarifying the direction of future research and managing them in the organization.

The rise of social networks, which has led to changes in how entrepreneurs carry out their day-to-day activities and Due to the importance of social networks to entrepreneurs and the benefits it offers them; media entrepreneurship is considered as a practical approach whose activities create at least one innovation for the media business market. The research method is considered applied in terms of the purpose in which a meta-synthetic approach based on documents has been used. The current research is based on the seven-step model of Sandelowski and Barroso in the way of thematic analysis on 85 researches related to the topic in scientific databases Emerald, Wiley, Science Direct, SID, Sage, Google Scholar, Springer, Taylor & Francis, Magiran, Iran.doc and Noormags were checked as a prototype in the period of 2011 to 2022. After screening, 21 studies were selected by purposive sampling and the results were combined using MAXQDA  2020 software. The meta-synthesis results led to the identification of 11 main categories, 22 concepts and 110 indicators, which are entrepreneurial culture, innovation of new media infrastructures, virtual social capital, competitive and commercial advantage of social platforms, mechanisms for identifying opportunities, legal and legal problems of establishing media entrepreneurship, government policy and resource behavior. Humanity, governance style in social platforms and strengthening audience education and raising their level of awareness along with value co-creation were the core elements of the model. According to the elements of the model, the current research has presented a coherent framework for media entrepreneurship in the context of social networks; By improving the level of governance in social platforms and creating virtual social capital through trust building and networking in the space of social media and the role of authentic entrepreneurial networks in economic improvement and the production cycle, it is possible to rely on the qualitative and quantitative level of communication infrastructure and technology to considering the bandwidth and speed of the internet and data centers and identifying entrepreneurial opportunities and priorities in the media industry, solving law-legal challenges in obtaining licenses, forming and registering companies, the state of bureaucracy and investment regulations, and in connection with these axes, skill training and the skill training system of the human force engaged in this field, the economic benefits of entrepreneurship in the media industry in generating income and creating wealth, created the necessary alignment with the entrepreneurial culture, the normative system of the society and its localization. These parameters make it possible to co-create value among media entrepreneurship players in the context of social networks by knowing the customers, knowing the competing products, identifying and paying attention to the needs of the market and customers, assessing the needs of the audience and respecting the tastes of the audience.

This study adopted a qualitative approach to investigate the obstacles faced by Small and Medium-sized Enterprises (SMEs) in financing for their production activities. Through the utilization of the meta-synthesis method and a comprehensive review of 23 relevant articles, this research identified 57 factors categorized into 10 key dimensions that acted as barriers to financing. These dimensions encompassed aspects, such as financial infrastructure and accessibility, legal framework and political implications, information asymmetry and transparency, collateral requirements, asset-based financing, loan terms and conditions, credit assessment and risk perception, market dynamics and competition, technology advancements and digitalization, social and economic factors, regional inequalities, financing mechanisms, and innovations. By presenting a structured framework, this research aimed to enhance the comprehension of these challenges and provide potential solutions. 

In today's intricate global economic landscape, Small and Medium-sized Enterprises (SMEs) represent thriving sectors characterized by their innovation, dynamism, and growth potential. These enterprises often hailed as the backbone of economies worldwide play a pivotal role in driving economic development, generating employment opportunities, and fostering technological advancements. However, despite their significant contributions, SMEs encounter a myriad of formidable challenges that impede their prosperity and hinder their optimal contribution to economic progress. From legal obligations and market competition to resource constraints and technological barriers, these businesses navigate a complex environment fraught with obstacles. Among the various hurdles they face, one of the most prominent one pertains to production financing, wherein SMEs encounter difficulties in accessing capital and securing adequate financial resources. Such barriers manifest in the form of stringent lending criteria imposed by financial institutions, information asymmetry and lack of transparency, restrictions on collateral, and exorbitant transaction costs. Consequently, these enterprises grapple with limited budgetary options, thereby curtailing their growth prospects and impeding their capacity to innovate and compete in the market. This study endeavored to bridge the existing research gaps by conducting an in-depth examination of the barriers faced by SMEs in securing financing for production activities. The primary objective was to develop a comprehensive model for analyzing production financing barriers in small and medium-sized enterprises. Such a model can serve as a valuable tool for policymakers, financial institutions, industry associations, and entrepreneurs alike, empowering them to formulate effective strategies aimed at overcoming these obstacles.

This study adopted a qualitative approach following the methodology proposed by Sandelowski and Barso (2007) for data collection. The methodology consisted of 7 steps, which involved formulating research questions, conducting a systematic literature review, selecting relevant studies, extracting information from the chosen studies, analyzing and synthesizing the findings, ensuring quality control, and presenting the outcomes. To conduct a comprehensive search, reliable databases were systematically queried using relevant keywords and phrases, such as "small and medium businesses", "production financing", "financing barriers", and related terms. The search covered titles, abstracts, and keywords. Inclusion criteria were applied, including the selection of non-Persian qualitative papers published between 2014 and 2023 indexed in ISI or Scopus, as well as valid Persian articles published between 2013 and 2014. Initially, 282 articles were identified and after a rigorous selection process, 23 articles were chosen for the final analysis. To ensure validity, entry criteria, team meetings, expert opinions, and EndNote software were employed. Reliability was determined by critically evaluating and scoring the articles. Parameters, such as authors, publication year, research purpose, methodology, and findings, were considered during the evaluation process.

Culmination of the meta-synthesis section yielded an analysis model illustrating the barriers to production financing in small and medium-sized businesses. Being presented in Figure 1, this model encompassed the key findings of the research.

This study explored the financing challenges faced by small and medium-sized enterprises using a hybrid approach and identified 57 indicators across 10 key dimensions that acted as barriers to financing. The dimension of "financial infrastructure and access" encompassed challenges related to accessing financial institutions, banking services, and venture capital. Additionally, the study examined microfinance as an alternative avenue with its own possibilities and challenges. In the dimension of "legal environment and political consequences", barriers, such as legal transparency, compliance, administrative ease, and government support programs were discussed as they impacted the performance of SMEs. The dimension of "information asymmetry and transparency" focused on challenges related to accessing information, transparency in lending practices, and disclosure requirements. The dimension of "collateral requirements and asset-based financing" addressed the complexities and challenges of evaluating and accepting collateral from SMEs, including collateral policies, asset valuation methods, loan-to-value ratios, and non-traditional collateral acceptance criteria, which often posed difficulties for businesses with limited assets. The dimension of "loan terms and conditions" highlighted the challenges that SMEs encountered when seeking financing, including issues related to interest rates, loan duration, flexibility of repayment terms, and collateral requirements. The dimension of "credit assessment and risk understanding" encompassed challenges, such as credit score assessment, financial statement analysis, business viability assessment, and understanding market and economic conditions. The dimension of "market dynamics and competition" explored the diverse effects of market dynamics on the access of SMEs to financing, including factors, such as market structure, competitive landscape, industry concentration, market entry barriers, and impact of new technologies. The dimension of "technology developments and digitization" examined how technology and digital advancements were reshaping the financing landscape for SMEs, including advancements in digital infrastructure, adoption of new financial technologies, and cybersecurity measures. The dimension of "economic and social factors and regional inequalities" addressed various challenges, including levels of economic development, income inequality, access to education, and infrastructure development. Lastly, the dimension of "alternative financing mechanisms and innovations" explored diverse avenues for SMEs to obtain financing. Peer-to-peer lending, crowdfunding platforms, and other innovative financing approaches provided these companies with new opportunities to raise capital and offer more flexible terms. In conclusion, this research shed light on the multifaceted barriers that SMEs faced in accessing financing. By comprehensively examining these dimensions, policymakers, financial institutions, and entrepreneurs could develop effective strategies to overcome these challenges and foster a more conducive environment for SMEs to thrive and contribute to economic growth.
This study proposed recommendations for addressing the barriers that hindered the access of small and medium-sized businesses to production financing. The key recommendations included enhancing transparency and access to financial information, simplifying laws and improving tax transparency, implementing financial education programs to enhance financial literacy, fostering collaboration among the government, financial institutions, and industries to develop innovative financing solutions, investing in digital infrastructure and cybersecurity measures, and implementing supportive policies to reduce regional disparities. It is important to acknowledge the limitations of this research, such as its reliance on the existing literature, which may have implications for the quality and comprehensiveness of the studies reviewed. To gain a deeper understanding of financing trends and dynamics and devise appropriate interventions, it is recommended to undertake longitudinal, comparative, exploratory, and interdisciplinary research.

This research is conducted with the objective of identifying the components of multicultural education and using the qualitative research method of metastases. All stages of Meta-Synthesis are based on Erwin's six-step model. The research community includes all the authentic Persian scientific articles that were published in the period of 2013-2021. By analyzing and reviewing articles related to multicultural education, articles were removed and selected. Among the 868 articles, based on the following criteria: research title, research method, research language, a number of eleven articles have been selected. In order to analyze the findings, each article is analyzed without considering the conceptual framework. The process of data analysis began by rereading the findings from each article and gradually progressed to the synthesis and interpretation of findings across studies. Similar and different findings are coded and classified. Thematic analysis method has been used in the coding process. Finally, with repeated reviews and decisions, 3 main themes and 11 sub-themes of the components of multicultural education have been identified and presented. The results of the surveys show that in order to realize the components of multicultural education, the curricula should be distanced from monoculture and be presented in line with the interests of all cultures.

Trying to build a desirable future is one of the human opportunity to shape the future in a VUCA world. The use of foresight in the development of business models leads to a sufficient and accurate understanding of the environment and the active identification of uncertainties and fluctuations that may affect the survival of current and new business models. In addition, the evaluation of the business model (as a summary of the strategy) , in plausible and believable futures, increases the awareness of the opportunities available inside and outside the organization. Therefore, the use of foresight in the development of business models has a growing trend. However, there is no comprehensive study regarding the dimensions of using foresight in business model development. This research has done with a systematic review and Meta-synthesizes method. Also, the statistical population is the documents registered in the Scopus database between the years 2000 and 2024 in relation to the research topic. The accuracy of the data was done through coding and conceptualization of the data by two coders and calculating the Kappa coefficient (0.62).At the end, the dimensions of the development of the futuristic business model in 4 categories and 11 main components including context (dimensions and scope of activity) , drivers (technological changes, competitive changes, environmental-political changes), strategies (components and methods) and consequences (increasing predictability, innovation capacity, increasing resiliance and robustness, enhancing competitiveness).

The importance of predicting financial helplessness has always been increasing for the ownership of companies, global economies are also aware of the risks caused by the obligations and debts of companies, especially after the collapse of large organizations such as WorldCom and Enron. have become sensitive On the other hand, the unfavorable financial situation of companies also causes losses for different sections of the society, especially investors, including shareholders and creditors, who are not only investors, but also senior managers, accountants, and auditors are interested in the financial status of companies scientifically. to predict Therefore, in the present research, the identification and ranking of the predicting variables of financial helplessness of the companies admitted to the Tehran Stock Exchange was done using the fuzzy approach. The statistical population of this research is academic experts and capital market activists. The results of the research showed that the most important variables predicting the financial distress of companies listed in the Tehran Stock Exchange are: current ratio; instantaneous ratio; debt ratio; cash to assets; working capital to total assets; net sales to total assets; P/E ratio; cash to current liabilities; cash to total assets; current assets to total assets; market value of shares to book value of shares; net profit to total assets; operating profit to total assets; net profit to equity; net profit to net sales; company value; the life of the company; size of the company.

Science and technology parks as one of the main actors of the innovation ecosystem; They have been created with the aim of developing a knowledge-based economy, increasing technological innovation and creating employment for specialists. In recent years, the creation and development of science and technology parks has gained a lot of momentum, and the influence of these institutions and their diverse functions as part of the infrastructure of innovation and technology on the growth and development of the knowledge-based economy is becoming more visible day by day. The efficiency and effectiveness of the park's performance is strengthened in the process of interaction and cooperation with other actors of the innovation ecosystem, including universities and research and development institutions, industrial centers and communication with the environment. Therefore, it is very important to investigate and understand the process of networking in science and technology parks. The purpose of this research is to identify the indicators of networking and to present a conceptual model of networking in science and technology parks. The approach of this research is hybrid, in which Barroso and Sadowski’s method is used. The results of the research show that the main indicators of science and technology park networking include upgrading the level of products, information, increasing market share, goals (park goals, socio-economic and environmental goals), creating value, exploiting the opportunities in park, resource optimization, new product development, knowledge including market knowledge; Partners and co-creation of knowledge, international and business performance of the park, creating opportunities through the market, management, need for resources and operational resources, creating and developing relationships and organizational learning.

Interdisciplinary approaches have been one of the successful methods of solving chronic and old problems in scientific fields in recent years. Governments in the modern era face society's problems through public policy and try to solve them. The level of realization of public policies is indicative of the government's success in advancing its goals and solving society's problems. On the other hand, the failure of the policy maker means the failure of the public policy. Reducing policy failure rate is a leading research issue. For this purpose, the application of the behavioral economics approach has been used in public policy making. By describing and predicting the behavior of policy actors and key stakeholders, behavioral economics provides the possibility of improving policy quality. Therefore, according to the existing researches in this field, the meta combination method was put on the agenda. Finally, with the systematic selection and analysis of 20 valid and relevant researches from about 100 primary relevant researches, a four-step model for formulating public policies and a list of 17 effective behavioral components were obtained separately for each stage in the public policy process.

Recent studies have investigated the concept of the ideal student due to its diverse interpretations in various educational and cultural contexts. Rather than pursuing perfection, this concept defines desirable attributes that foster individual growth within a diverse population. The present study aims to identify the expected attributes of ideal undergraduate students in higher education through a systematic review of global literature, promoting transparency in expectations and reducing inequalities. This research integrates and categorizes essential features of the ideal student, presenting new insights into student diversity. The ultimate goal is to guide future research and provide a comprehensive perspective on the evolving nature of the ideal student in higher education.

This study adopts an interpretative philosophical approach within a qualitative framework using PRISMA systematic review method. The search strategy was conducted across five primary databases, encompassing all studies conducted from 2000 to 2024, resulting in a selection of 187 studies. The study selection process included step-by-step procedures including search, selection, and qualitative evaluation of articles.

Ultimately, 17 full-text articles were purposefully selected, and qualitative content analysis of these articles identified 135 open codes categorized into 14 concepts and four key domains: personal, social, scientific, and professional attributes of the ideal student. This integration and analysis provide a comprehensive depiction of the ideal student who not only emphasizes academic achievement but also encompasses a broad range of diverse attributes. Five prominent features including enthusiasm for learning, critical thinking, motivation, self-regulation, and responsibility received the highest emphasis as key characteristics of ideal students.

The concept of the ideal student cannot be confined to a singular model but rather focuses on creating a multifaceted framework that accommodates diverse ideals. This paradigm shift in higher education emphasizes universal growth and transparency in expectations, necessitating the provision of flexible and inclusive learning environments for ideal students. This research serves as a foundation for future studies and the development of educational approaches that prioritize diversity and individual acceptance, thereby fostering environments that nurture the diverse capabilities of students.

Although previous studies have highlighted the challenges of implementing the cooperative learning approach, they have not addressed the implementation strategies of this approach in order to develop students' leadership skills. On the other hand, studies have shown that leadership skills can be taught to children, but they have not clearly revealed how this happens. The aim of this study is to combine the results of national and international studies in order to fill this research gap. Sandelowski and barroso method was used in this study. Data were coded through Atlas T software. In order to complete, modify and validate the data, the method of focus groups was also used. Based on the results of the present study, improving curriculum elements such as facilities, subjects, learning environment, teacher and student, and improving the attitude of stakeholders and stakeholders can provide the basis for the development of leadership skills in students. The results indicated the prominence of some skills such as creativity, problem solving, self-confidence, adaptability, empathy, criticism, and responsibility. Some skills, such as adaptability, acceptability of criticism, revealed new dimensions of leadership skills and were able to contribute to the development of knowledge in this field. Based on these findings, it can be concluded that developing leadership skills through cooperative learning approach in educational activities in the classroom environment is feasible.

This research seeks to provide a model for explaining the dimensions of customer sentiment management of asset management services, including investment funds and portfolio-managed accounts, using meta-synthesis application. By reviewing and screening 254 papers written between 2002-2022, coding was done by studying 49 studies. Finally, the components were classified with 32 final codes as basic themes and 5 codes as organizing themes. The reliability and validity of the model were calculated by a Kappa coefficient equal to 0.78, which is at the level of excellent agreement. Since this study uses the meta-synthesis method, its innovation is a method that examines all national and international studies in this field and identifies the dimensions of the subject completely and comprehensively for the readers. According to the results, the components of customer sentiment management dimensions of asset management services were categorized with five themes including the importance of sentiment management, influencing factors on customer sentiments, sentiment characteristics, sentiment management practices, and results of sentiment management. The results can be used by managers of asset management institutions in designing strategies for managing customers' sentiments.

In the context of today's intensely competitive environments, the ability of organizations to meet and exceed the expectations of their key stakeholders has become increasingly crucial for their survival, as well as for boosting their overall competitiveness and productivity. This dynamic forms the crux of a significant issue in the realm of effective interaction between organizations and their external environment, widely recognized as "corporate social responsibility" (CSR). The critical importance of CSR in the competitive landscape of today's markets has led to a proliferation of scholarly studies from varied perspectives, each with distinct objectives. In pursuit of gaining a deeper and more comprehensive understanding of the CSR practices adopted by organizations, this research has undertaken a detailed review and classification of the strategies that banks have implemented in alignment with their responsibilities towards external stakeholders.

This study is conducted as qualitative applied research employing a meta-synthesis approach. The data sources for this investigation included a curated selection of articles from international scientific databases, carefully chosen based on stringent criteria designed specifically for the meta-synthesis process.

The practices that banks have adopted in accordance with their corporate social responsibility towards their external stakeholders can be systematically categorized into five principal groups: actions related to society, the environment, customers, competitors, and suppliers. Delving deeper, societal-related actions are subdivided into six classifications: economic, social, legal, artistic-cultural, educational, and sanitary-health initiatives. Environmental CSR actions by banks are grouped into four distinct categories: resource and energy consumption management, environmental protection efforts, environmental development initiatives, and practices related to green banking. The classifications of actions related to customers are delineated based on the nature of customer interactions, the quality of customer service provided, the intrinsic qualities of the products, and the delivery methods of these products. Additionally, the expectations of stakeholders compel banks not only to act ethically towards their suppliers and competitors but also to avoid any unethical practices. Although the actions taken in this regard are less numerous than those aimed at other stakeholders, their importance in the CSR strategies of banks cannot be underestimated.

The diligent efforts of banks to align with the expectations of their stakeholders establish them as socially accountable entities, which significantly enhances their sustainability and continuous productivity within competitive markets. The distinctive nature of the research methodology, incorporating both qualitative approaches and meta-synthesis strategies, enabled the researchers to tackle this issue from a holistic perspective. Consequently, the practices of corporate social responsibility in the banking sector with regard to external stakeholders were exhaustively identified and systematically classified. These comprehensive findings provide a valuable and effective framework for banks and other akin organizations to develop and refine their corporate social responsibility programs concerning external stakeholders.

Tourism supply chain can be considered as a whole including suppliers, manufacturers and tourism service providers. Customer needs are constantly evolving and the life cycle of tourism products is also getting shorter. Therefore, tourism supply chain management must be able to respond to the diverse needs of the market; The point of view of tourism supply chain management is based on the fact that competition should be formed between supply chains instead of between companies, the development of entrepreneurial fertile tourism can be a new source of income for the host community, and by diversifying the economy, dependence on the economy reduce a single product Tourism is a dynamic industry and needs entrepreneurs to discover new development opportunities and creative methods of existing development management. Entrepreneurial opportunities exist throughout the tourism chain (supply, production, and distribution) and entrepreneurs are needed to discover these opportunities. This specific time frame is called the window of opportunity. Therefore, the signs of entrepreneurship opportunities in the tourism supply chain (windows of opportunity) should be recognized in order to be able to take advantage of the opportunities in the tourism supply chain in order to create entrepreneurship.

In the current research, a meta-composite qualitative method was used. The meta-composite method is included in the category of meta-study research. Meta-study is one of the methods that is used to review, combine and diagnose previous studies. Meta-study includes the set of meta-analysis, meta-composition, and meta-methodology. Meta synthesis is a research that evaluates other researches. Therefore, it is referred to as the evaluation of evaluations. Therefore, meta synthesis is a kind of research about other researches. Meta synthesis can be considered as a systematic study and review of past researches. In the current research, the sampling was of the theoretical saturation type and according to the seven-stage method of "Sandelovski and Barso" and based on this, 50 researches were selected and finalized for the meta-combination stages. In terms of purpose, this research is applied, in terms of data collection, it is documentary-metabolic and non-experimental (descriptive) research.

In this research, an attempt has been made to express the signs of open windows of opportunity in the tourism supply chain in the form of environmental changes. With a comprehensive and holistic view, the researcher investigated, collected, combined and interpreted the dimensions and indicators of the window of opportunity for entrepreneurship, and finally the results of Meta synthesis show that the windows of opportunity in the tourism supply chain include 8 main categories (changes social and cultural, industry and market changes, technological changes, political and legal changes, new knowledge, demographic changes, market defects and economic changes) and 30 sub-components. Each of these components can be like a window of opportunity along the tourism supply chain, opening the way for entrepreneurs to take advantage of opportunities.

As discussed, each of the components obtained from the meta-combination method can be like a window of opportunity along the tourism supply chain, opening the way for entrepreneurs to take advantage of opportunities. In the field of technology changes, identifying new production technologies and equipment in the production sector of the tourism supply chain can be an opportunity to produce and present new products. The use of new software and hardware, new methods of production and e-commerce can all open the way for entrepreneurs to take advantage of opportunities in various sectors of the tourism supply chain. It can create entrepreneurial opportunities in the supply chain. The diversity of the workforce, social networks also provide entrepreneurial opportunities. Factors such as the increase or decrease of the population, and the quantity and quality of the needs of different age groups (women and men, young population, elderly, children) can create windows of entrepreneurial opportunity in the production sector of the tourism supply chain with the demand for new and diverse products. Provide. Also, the target market population, urban needs in turn provide windows of opportunity for entrepreneurs in the tourism chain. In the discussion of market defects, the use of renewable resources and new methods to reduce waste in the supply and production sector of the tourism supply chain can provide opportunities to create products with lower costs. The inefficiency of competing companies in the exploitation sector. It creates various opportunities for entrepreneurs from sources. By knowing the target markets and using new marketing methods, you can sell more products through advertising. By diversifying products and increasing the quantity and quality of production, conditions can be provided for creating entrepreneurship along the tourism supply chain. Changes in tax rates, free trade and reduction of customs tariffs in the government policy sector can keep new windows of opportunity open in the tourism supply chain. ndividuals and organizations in the sector of economic changes can change the type of services and products produced by recognizing inflationary expectations and recognizing complementary products and goods with elastic income, as well as reducing or increasing people's purchasing power, increasing society's income, increasing or decreasing inflation can create opportunities to produce alternative goods at reasonable prices and lead to entrepreneurship in the tourism supply chain. In the area of changes in the market and industry, the recognition of alternative products can help in accessing new markets and form new businesses. In the field of new knowledge, knowing the knowledge related to the market and industry can also open the way for entrepreneurs to recognize new opportunities.

In recent years, numerous changes and developments have impacted the auditing profession and are expected to continue influencing it in the future. Advances in information technology and the impact of their tools on audits, new needs of audit users, new reporting and governance models, domestic and global economic and political events, etc., are examples of these changes. Evidence shows that the necessary changes in auditing are not keeping pace with the speed of these developments, resulting in delayed and mostly passive responses. To sustain the profession, improve service delivery, and enhance audit quality, it is crucial to respond to upcoming changes proactively and be prepared for the future by identifying and reacting to emerging trends. Otherwise, the auditing profession risks losing its status as a valuable service. Identifying the drivers of change is the first step in addressing these changes, allowing us to prepare for future events. Therefore, the purpose of this research is to systematically review the literature, classify the results, and interpret the findings to identify the future drivers of auditing.

This research is both practical and qualitative, conducted using a meta-synthesis approach. The process involved setting research questions, systematically reviewing the literature, screening the identified studies, extracting information from the articles, and analyzing and synthesizing the qualitative findings. After quality control, an interpretation of the findings was presented. By employing a meta-synthesis approach, the research provides comprehensive and interpretive results, offering a clear picture of the future of auditing.

After reviewing the content of 41 studies, 62 drivers affecting the future of auditing were identified and categorized based on their impact on the near and distant environments. Of these, 28 drivers were classified according to the P.E.S.T.L.E. framework (Political, Economic, Social, Technological, Legal, and Environmental). Additionally, 34 drivers related to the near environment were organized into eight general categories: human resources, academic and professional education, audit procedures and approaches, professional structure, stakeholders, work standards, reporting frameworks and corporate governance, and customers and the business environment.

Based on the findings of the conducted studies, stakeholder needs to give meaning to the audit. Currently, stakeholders expect the audit to provide more insight into a changing environment. Additionally, they anticipate an expanded audit scope and the use of more innovative tools. To meet these needs, auditors are expected to proactively address changes, enhance the quality of auditing by acquiring and applying necessary skills, and ensure that the educational system includes more up-to-date topics. Policymakers should also ensure the continuous adaptation of standards to align with ongoing changes in this complex environment.

The aim of this research is to identify and rank the roles of human resource managers in the field of health and treatment. The research is an applied study in terms of collecting data and a mixed method in terms of data nature. In the qualitative Section, the Meta-synthesis method was used to identify the role of human resource Managers. One hundred seventy-seven documents were searched from reliable scientific databases, and after screening 87 document were included in the analysis. The Shannon entropy weighting method was used to rank the roles of human resource managers. The questionnaire was used to collect data. The participants in the research were ten human resource managers of health and treatment. Analysis of documents in the qualitative phase led to the identification of 7 roles, including Developmental, Functional, and Change pioneer the qualitative phase led to the identification of 7 roles, including Developmental, Functional, Change Pioneer, Employees Advocate and Service Delivery, Communicational, and Strategic roles. The results of the ranking of human resources showed that empowerment in the role of developer, mastery in the professional affairs of human resources in the role of functional, support of employees in the role of Advocate employee advocate and Service Delivery, designer of human resources programs and policies, Advisor and decision maker in the role of strategic, networking/team-building in the role of communication, innovation in the implementation of affairs in the role of change pioneer and forecaster/opportunist in the role of the researcher were ranked first. Therefore, policymakers and managers of the health and treatment sector are advised to pay attention to the new roles of human resource managers in accordance with environmental changes.

This study seeks to find the financial and economic consequences of urban sprawl on urban management. For this purpose, it uses an interpretive approach and a systematic Meta-synthesis method. The statistical population is the findings of other researchers in the field of urban sprawl in the period 1970-2022. The data were encoded and interpreted using MAXQDA software. The results show that the financial and economic benefits of urban sprawl fall into seven categories: 'real Estate Income; business, sales and services; government subsidies; reduction in security costs; reduction in the cost of environment and urban services; reduction in physical costs and urban development; and reduction in the cost of transportation and traffic. But the costs of urban sprawl include "social and cultural costs; transportation and traffic costs; physical and urban development costs; environmental and urban services costs; current and administrative services costs; security and emergency services costs”. Most researchers have acknowledged that the sprawl costs far more than the financial and economic benefits to the city, with most of the costs being borne by the environment and urban services, as well as transportation and traffic. Regarding the benefits of urban sprawl, researchers have emphasized the benefits of real estate. In many cities around the world, including cities in developing countries, extensive urban land ownership and physical assets mean that taxes and charges on them can significantly increase public revenues, which can continue to increase as urban productivity increases. It seems that until there is not a fundamental change in the financial structure of urban management; the process of urban sprawl is inevitable

Resistance economy as an economic strategy to face the dependent economy and in response to the arrogant global sanctions against Iran, has been emphasized by the Supreme Leader. Resistance economy seeks to reduce vulnerability to external threats, prevent crises, and review current inefficient economic structures and systems. In the resistance economy, the effort is to reduce dependencies and make maximum use of the advantages of domestic production. Therefore, it is necessary to redesign the business models of Iranian enterprises based on this approach. In this regard, this research has compiled and explained the conceptual framework, dimensions and components of the business model based on the resistance economy approach. The approach of this qualitative research and the research method is meta-synthesis, which follows the seven-stage model of Sandelowski. In the first step, the Supreme Leader's statements regarding the resistance economy, as well as articles and research collections on the concepts of resilience and business models were carefully collected and studied. Then, the conceptual framework of business was identified with the resistance economy approach. In the following, the influencing factors on the design of the business model with the resistance economy approach were identified. For this purpose, 32 studies that were directly related to the research subject were selected and analyzed through MAXQDA software, and 169 codes were identified. In the next step, after categorizing the similar codes, finally 34 code titles were selected in the form of 9 topics and presented in the framework of the conceptual model of the research.