جستجوی مقالات مرتبط با کلیدواژه « e » در نشریات گروه « اقتصاد »

Fiscal policy is one of the most effective government means to intervene in the economy. The relationship between government intervention in the economy and macro variables such as economic growth and employment is always one of the discussed issues in economics. The impacts of fiscal policies on production, employment and economic growth have been estimated in numerous empirical studies. The main purpose of this paper is to investigate the optimum size of Iran's government. Furthermore, Considering the role of the manufacturing sector in Iran's economy, the impact of government optimal size on Iran's Manufacturing employment would be estimated.  while using data from the period 1360 to 1398, the optimal control method was used to determine the optimum size of the government, and then by using the Autoregressive Distributed Lag method( ARDL), the short-term and long-term Impacts of government optimum size on the employment of the manufacturing sector evaluated. The research results showed that the optimal size of the government both in the short term and in the long term had a positive and significant impact on manufacturing sector employment. In addition the results indicated that the Impact of government optimum size on manufacturing sector employment is greater compared to the current size of the government. In other words, if the size of the government is optimum, fiscal policies will have a greater impact on the manufacturing employment.

Studding the entrepreneurship literature shows that the Economic performance and the extent of entrepreneurial activities depend on the quality and different levels of institutions, and in addition, the mechanism of institutions' influence on entrepreneurial activities in developed and developing countries differs. The purpose of this research is to understand the difference in the type of influence of micro and macro institutions on entrepreneurial activities in developed and developing countries. For this purpose, while using the dynamic panel data, the good governance index and the business environment index used as macro and micro institutional factors, respectively. The results showed that the good governance significantly increase the level of entrepreneurial activities in both developing and developed countries. Contrary to expectations, micro-institutional factors do not increase the level of entrepreneurial activities in the studied developing and developed countries. The degree of economic freedom has a small effect on entrepreneurial activities in developed countries, while it strengthens entrepreneurship in developing countries. Government expenditure has a positive impact  on the level of entrepreneurial activities in developing countries, but it is ineffective in developed countries. Economic growth in both groups of countries has positive impact on the level of entrepreneurial activities. The impact of liquidity on the entrepreneurial activities of developing and developed countries is negative and positive, respectively.

This article's objectives are to assess the current state of the textile and apparel industry's value chain by breaking it down into its component parts, identify industry challenges based on its various subsectors, and offer solutions for the industry's development and completion of its value chain in order to increase its competitiveness. This industry can be considered important due to its low capital intensity and ability to meet all three of the country's goals of industrial production, development (employment), and foreign exchange; Its 8.2% share of industrial enterprises (10 employees and above), 7.3% share of industrial employment, and 3.5% share of fixed capital formation demonstrate this. The study's conclusions demonstrate that the main issues facing Iran's textile and apparel sector are related to the value chain's fragility as well as the inadequacies of the regulations that are supposed to encourage it. The development of the textile and clothing industries in Iran is facilitated by policies and executive mechanisms that include re-engineering the value chain's structure to maximize the benefits of internal content, facilitating the transfer of technology and equipment to this sector, and outfitting it with ancillary and support services. This is what recommended in this article.

Charitable activity has long been favored by different sections of society and provides a suitable ground for women's participation in society. Some historical periods, such as the Safavid period, were the peak of women's activity in this field, and one of its results was the solution to many social challenges. But with time, this growth in women's voluntary charitable participation has been stopped or very slow, which has provided the basis for society not benefiting from this powerful potential. Meanwhile, the global approach to this issue shows its expansion in different countries; As a result, it seems necessary to analyze the understanding and perception of social activists about the factors that contribute to the promotion of this issue. In this article, an attempt is made to answer these questions: What factors contribute to the increase of women's participation in voluntary charitable activities? What are the solutions to increase the presence of women as half of the existing and actual social potential that can be the basis of fundamental changes in society in this field?

To investigate the understanding and perception of social activists (and not only women) regarding women's charitable activities in Iran, an interview was conducted with 30 women and men from Isfahan city in the age range of 17-54 years and education degree from high school to doctorate. The interviewees were selected from both sexes so that the difference of views in terms of gender was also investigated. This interview is semi-structured and its analysis is done through the thematic analysis method (primary and secondary coding, conceptual order, analysis of results) and compiling the network of themes. To increase the reliability, the codes were entered into Macq da2018 software and the results of research and analysis were examined.The interviewees were selected through targeted sampling according to the qualitative method. To increase the credibility of the research, it has been tried to conduct research from different ages, considering the generational changes in different decades. Also, according to Inglehart's theory about the effect of education level on charitable activities, the level of education from high school to doctorate was considered to take into account the opinions of different educational levels. After each interview, analysis, and coding were done, and after 26 interviews, we reached theoretical saturation, but to ensure that, 4 more interviews were also conducted.

Based on the results of the research, 4 main categories under the title of formation platform, interveners, type of activity, and solutions were extracted as effective factors in women's charitable participation, the lack of which is one of the obstacles to promoting women's voluntary participation.

 Regarding the formation platform category, effective factors on women's charitable participation were extracted into two categories of selective codes: common factors and specific factors. Common factors are factors that are similar between women and men and gender differences are not very effective in them, which are in two parts of the core codes: 1-A human-natural factors, and 1-B religious factors, and 2- special factors that are influenced by the characteristics of Gender. Gender difference was not involved in people's innate tendency to do good deeds, and the nature of humans is the factor of tendency towards these activities and provides the ground for doing them in a way that can be seen in the results of the upcoming research; In other words, philanthropy is a special form of love that is rooted in human nature and manifests voluntarily and with the awareness of a human being towards another human being. Among the other factors that were very effective in carrying out charitable activities from the perspective of the interviewees were religious factors and motivations, which were defined under the influence of religious upbringing and norms. This issue originates from the dependence of attitudes on value. In the section on special factors that are based on the effect of gender differences, the results of the research indicate that the innate talent of most women in this field was considered and they expressed the female gender background as very susceptible and a positive factor in doing good work. They stated factors such as genetic conditions, feelings, maternal emotions, more free time, and less concern than men, among the factors affected by gender affecting charitable activities. Another category that is influential in the context of the formation of conditions is the level of familiarity with charitable activities, which is placed under the headings of general-specific familiarity made by the researcher. General awareness means that a person is not completely alien to the activities at the beginning and has a relative understanding of these activities, but special awareness refers to a deep and specialized understanding of these activities. The results of the research confirm that there is almost no one who lacks any kind of awareness and familiarity about performing charitable activities and the need for it, and this refers to the cultural and educational contexts of the society, religious contexts, and orders of the Qur'an and religious elders. The higher the level of familiarity goes from general awareness to specific familiarity, the higher the level of participation and the more effective it is in the process of expanding the platform for the formation of voluntary contributions. Based on the results of the research, women's awareness of charitable activities and related matters was general, and the knowledge of expertise in Iran was low and the need to improve it was evident. In the category of effective factors in women's voluntary charitable activities, they are classified into two categories: A- way of getting to know each other and B- social trust. The way and type of women's familiarity with charitable affairs is one of the effective interventions on the amount of charitable activities of women. Doing these things, which are considered among the most valuable things in society, is the duty of all the educational forces of the society, i.e. family, school, media, and various social institutions. According to the results of the research, almost one-third of the activists expressed their familiarity with the good atmosphere through the media, especially television and social networks. Regarding the impact of the media as the highest level of effectiveness in getting to know women, almost half of the interviewees stated that the impact of the national media was positive and one-third stated that it was insufficient and lacking and weak in this area. The interviewees also mentioned the impact of social networks in increasing women's participation in these matters. Those in favor of the positive effect of television pointed to special programs such as Honeymoon or Khandwaneh in the past years in promoting good deeds and also pointed to the effect of special days of the year such as Muharram and Safar and especially Ramadan. The family is one of the other institutions that influence the participation of good in people, especially girls. The family, in the role of the first and one of the most important social institutions, affects the personality of people (children) in adulthood, and theorists in the field of family sociology, confirming this, believe that the first social institution that is responsible for internalizing or institutionalizing values and norms is the family institution. This is especially seen in the case of girls spending a long time in the family environment. The charitable activity of women and girls is also one such valuable affair, whose basic foundation is provided and institutionalized by the family in many cases directly and indirectly. According to the results of the research, one-fifth of the activists in question had been introduced to charity by their family and had often seen this type of activity from their father or mother. The result of the research is evident. The topic of social trust in charitable contributions is a common concept and being male or female did not have much effect on it. According to the results of the research, functional or thematic trust is more popular among activists, and more than half of the interviewees were inclined to benevolent voluntary activities in official organizations and charities. This is related to the issue of people's capital and social trust in official institutions and shows the level of social trust. On the other hand, some interviewees stated that they did not trust official organizations and were willing to do charitable activities as individuals or informal organizations. They expressed reasons for not trusting these organizations as corruption of these organizations, waste of money, lack of transparency, and lack of accountability of these organizations.

Internet businesses have now expanded significantly worldwide. One of the important fields in which Internet businesses are used is charity. Internet businesses of charitable institutions are one of the new topics that have been raised in the field of charity governance. The current research was conducted to design the Internet business model of charitable institutions in the country. The Internet business model allows charitable organizations to have information about the organization, financial aid opportunities, and resources available at all hours of the day and night, and the audience can access the organization anywhere in the world. Also, internet platforms reduce the overhead costs associated with the traditional method of fundraising or face-to-face events, increase speed, and thus increase efficiency. Also, they will improve communication and interactions and be transparent and reliable about reporting.

 Research Methodology​:

In line with the purpose of this research, first, the theoretical basis of the field of business models and Internet business models as well as charitable institutions were studied and investigated. The methodology of the current research is qualitative and exploratory, and the thematic analysis method was used to analyze the data. To answer the main question, first, semi-structured interviews were conducted with charity internet business owners, then the interviews were analyzed using the thematic analysis method. In this research, the components of the canvas model were used as the basis of the work due to their comprehensiveness and frequency of application in the field of practice, and the interview framework was set based on it. The qualitative research approach has been conducted with a fundamental orientation and inductive logic using the thematic analysis method.

The network of themes was extracted from the interviews with 353 basic themes, 51 organizing themes, and 10 overarching themes including value proposition, main activity, main resources, key partners, customers, relationships with customers, distribution channels, costs and income streams, and environment. Amending the upstream laws related to charities to facilitate the expansion of internet charities in the country, the need to design the headquarters and institution of the upstream Supreme Council for the management of charities and internet businesses, improving the access of internet businesses to the virtual space, and considering suitable facilities for them were among the most important measures that should be placed on the agenda of policymakers to expand the online business of charities. The final model of the research is in Figure 1.

The current research was done in response to the main question, that is what is the model of internet business in charity organizations? This research was carried out with semi-structured interviews with experts in this field. After that, using theme analysis, all the interviews were reviewed and their themes were extracted, which include 353 basic themes, 51 organizing themes, and 10 overarching themes. The Internet business model of charities was obtained based on the nine-component model of the well-known business including value proposition, main activity, main resources, key partners, customers, relationships with customers, distribution channels, costs and income streams. Also, the environmental component and environmental restrictions were added as one of the new dimensions to the business model of charities. In each of these components, explanations were provided according to the obtained themes, and the organizing themes were briefly described in each one.After examining the background of the research, it was found that the present article is different from previous studies. The difference is in creating a new framework for fundraising in charitable organizations on the World Wide Web (Internet). This is the main innovation of the current research and makes the current article uniquely different from previous research. This new framework allows charities to fundraise more effectively and efficiently. Unlike previous research that focused more on traditional and non-online methods, the current research has investigated and analyzed in the global network space and presented a comprehensive and innovative model for charity activities in the global network. This model can be used as a practical guide for charitable organizations and help to improve their performance and increase their productivity.

According to the published reports of Ahvaz municipality, this metropolis has more than 13 slum neighborhoods with a population of about 350 thousand people. Despite the relative improvement of the conditions of these areas in the past decades, many residents of these areas still do not have suitable jobs and have faced difficulties in meeting some of their basic needs, and the help of individuals or charitable organizations has not been able to help them. Please solve this problem. The purpose of the current research is to examine the obstacles to the activities of charities and non-governmental organizations in these areas and to provide a solution for the evolution of charitable donations. Keeping in mind the principle that the use of theoretical literature in the qualitative approach is considered in the stage after the emergence of categories grounded theory method of Glazer's approach was used to collect data and provide a solution. In this regard, by using the theoretical sampling method, the beneficiaries were selected and interviewed, and several meetings were held with 16 of these participants in order to collect data. Weakness of intra-regional social capital, institutionalized job instability, feeling of multi-dimensional poverty, unsystematic charity work, and the combination of challenges of marginalized neighborhoods are the most important emerging categories. The results show that the size, volume, and distribution of charitable donations are insufficient to help the marginalized neighborhoods of the city of Ahvaz in crisis, and comprehensive support is necessary in this field.

Sport plays a significant role in health promotion, quality of life enhancement, and empowerment of individuals and society. Public inclination towards sports necessitates the continuous development of sports facilities, equipment, and spaces, as the quantity and quality of such infrastructure directly influence the expansion of sporting activities within the community. One of the primary challenges in developing sports infrastructure is the reduction of governmental financial resources.In these circumstances, attracting support and financial contributions from donors for the construction and improvement of sports facilities appears essential. Donors allocate a portion of their assets for philanthropic purposes, which may include land, buildings, equipment, and financial resources. In the realm of sports, donors can play a crucial role in developing sports infrastructure, such as stadiums, halls, and playing fields, by financing construction and renovation projects.However, to effectively harness donors' capacity in this domain, it is necessary to adopt appropriate strategies, such as fostering coordination and collaboration between the government and donors, conducting precise needs assessments and project prioritization, encouraging donors to engage in underprivileged areas, and strengthening the culture of philanthropy in sports. Therefore, the main objective of the present study is to identify efficient strategies for optimal utilization of donors' capacity in developing the country's sports infrastructure.

The present study is qualitative and exploratory and employs thematic analysis. The statistical sample comprised several active donors in the sports domain, senior sports managers with experience collaborating with sports donors, and university professors who are experts in this field. Purposive and snowball sampling were utilized, and theoretical saturation was achieved after 23 interviews. Initial interview questions were formulated based on the research background and intended objectives, with additional questions incorporated depending on interview conditions. Each interview concluded by posing an open-ended question to interviewees, such as "Do you think there is anything that has not been asked about?" Interview durations ranged from 20 to 30 minutes. Following the interviews, thematic analysis was applied to extract strategies for utilizing donors' capacity in developing the country's sports infrastructure.To validate the study's findings, Lincoln and Guba's (1985) evaluative criteria were employed as a framework for assessing qualitative research quality. These criteria include credibility, transferability, and dependability, which correspond to the conventional concepts in quantitative research known as internal validity, external validity, and reliability or trustworthiness, respectively. To calculate interview reliability, the intra-topical agreement method was used. The test-retest reliability of the interviews in this study, calculated using the aforementioned formula, exceeded 0.81. Given that the reliability coefficient is greater than 0.60 (Stemler, 2001), the trustworthiness of the coding is confirmed and deemed acceptable.

Following coding based on thematic analysis, 41 sub-themes were extracted and categorized into 8 secondary themes and 4 main themes, comprising participatory and interaction strategies, supportive strategies, cultural and promotional strategies, and operational and guidance strategies. It is noteworthy that secondary themes were derived after repeated examination of interviews, subsequently informing the formation of main themes.Results were classified into 4 categories: participatory and interaction strategies (themes of participatory strategies, transparency, and trust-building strategies), supportive strategies (themes of financial and investment strategies, motivational and supportive strategies), cultural and promotional strategies (themes of cultural development and awareness-raising strategies, benchmarking strategies), and operational and guidance strategies (themes of executive strategies, managerial strategies).The Shannon matrix indicates the frequency and relative importance of key identifiers recognized in this study from the perspective of the samples under investigation. Based on collected data, motivational and supportive strategies, with a coefficient of 58, held the highest importance. Subsequently, cultural development and awareness-raising strategies, with a coefficient of 55, and transparency and trust-building strategies, with a coefficient of 48, were highly prioritized according to participants' views. Furthermore, participatory strategies with a coefficient of 42, managerial strategies with 24, financial and investment strategies with 18, and finally, executive and benchmarking strategies with a coefficient of 8 had the lowest relative importance. This priority order may indicate the significance and special emphasis of research participants on motivational, cultural, and transparency strategies for engaging donors in sports infrastructure development.

Overall, based on the findings of this research, to optimally utilize donors' capacity in developing the country's sports infrastructure, a multifaceted and comprehensive approach should be adopted. This approach must encompass a set of participatory and interactive strategies, supportive strategies, cultural and promotional strategies, and operational and guidance strategies. Initially, involving donors in decision-making, considering their opinions, maintaining continuous interaction, and ensuring transparency of actions are of paramount importance. Subsequently, motivating donors through recognition and encouragement appears essential. Alongside these factors, cultural development and awareness-raising in society to promote donors' participation in sports, as well as benchmarking from others' experiences, should be taken into account. Finally, implementing operational and managerial strategies such as organizing sports events, presenting attractive projects, designing a donors' charter, capacity building, and permit exemptions are crucial for attracting and guiding donors' participation. In sum, by simultaneously and coordinately employing these strategies across various dimensions, the valuable capacity of donors can be harnessed towards developing the country's sports infrastructure, taking fundamental and effective steps in this direction. The findings of this study can serve as a roadmap for managers and policymakers in the sports domain for optimal utilization of donors' capacity.

The endowment continues in all Muslim countries, including Iran, from the time of the Holy Prophet (PBUH) through Islamic caliphates and dynasties until today (Pasaribu & Kemora, 2024: 163). While endowments usually involve tangible assets such as land, there are also forms of charity that help individuals. On the other hand, health care and education have received a lot of attention in traditional and government programs. There are many measures to promote good things in Islam, such as zakat, charity, and endowment (Huda et al., 2022: 296(.Participating in charity is a voluntary act widely practiced in the early days of Islam and was recommended by the Holy Prophet Muhammad (PBUH( (Musahidah & Sobari, 2021: 67). Although the endowment is not mentioned in the Holy Quran, it contributes significantly to the nation's social affairs and economic development (Hassama & Ismail, 2023: 106). This voluntary action strengthens the spirit of brotherhood in Muslim societies, helps spread the true spirituality of Islam, and plays a vital role in facilitating education (Afaneh, 2024: 970). Throughout history, cash endowments have been necessary to implement many social welfare projects, such as building hospitals, and schools, and helping the underprivileged (Hassan et al., 2021: 1256).Endowment and charity cause motivation in the society and development of the nation's welfare and help the development of the society. Also, it is useful for empowering small businesses (Hassan et al., 2021: 1254; Aslam et al., 2024: 1502). Even in recent years, with thespread of the COVID-19 disease and its peak, as well as with the ban and restrictions on travel, the labor market was affected, many businesses were closed or stagnated, and faced with the uncertainties of the future (Amin et al., 2022: 2). At this time, many philanthropists around the world, with a sense of high social responsibility and unique moral potential, stepped forward to deal with the victims of the crisis and to provide peace of mind to the less fortunate, providing funds in various ways (Amin, 2022: 1020). However, despite the historical importance and potential of endowment and charity to promote constructive social change, there is still little knowledge about this topic in modern times. Islamic countries mostly have poor people (Aslam et al., 2024: 1501). Therefore, the effectiveness of the cash endowment program can help reduce poverty (Shabbir et al., 2020: 39164). In recent years, researchers, decision-makers, and practitioners have become more interested in investigating people's attitudes regarding participation in charity projects (Kasri & Chaerunnisa, 2022: 1335). To fully use the potential of charity as a sustainable tool to solve urgent social and economic problems in Muslim societies and beyond, it is necessary to understand the attitude of benefactors (Jain et al., 2023: 773; Aslam et al., 2024: 1500). In the meantime, the role of media advertising spreading religious information, and emphasizing the human aspect and altruism in doing good deeds is very important to influence the attitude of benefactors towards the participation of these people in charity affairs. Therefore, the current research was conducted to investigate the effect of media advertising and Islamic religiosity on participation in charity and endowment, taking into account the mediating role of benefactors' attitudes.

To collect the information needed in this research, in the field of research literature and theoretical foundations, library studies and information are used, and questionnaires are used to collect field data. The statistical population in this research is the benefactors of Mazandaran province with the number of 2 thousand and 34 people, and by using Cochran's formula to determine the number of samples, the number of 324 correct and complete questionnaires was obtained without any problems. Sampling was done using a simple random method. The questionnaire distributed among people was a researcher-made questionnaire with 4 constructs and 22 questions which was collected from numerous articles and arranged in the form of a questionnaire. In this research, to check the validity of the questionnaire, the method of face and content validity was used by calculating Lawshe`s Content Validity Index. Cronbach's alpha coefficient, combined reliability (CR), and average variance extracted (AVE) were used to check the reliability of the questionnaire. Analysis of the obtained data was done using SPSS26 and SMART-PLS4 statistical software. Also, the structural equation model was used to check the relationships between variables and research hypotheses.

The model obtained from the literature review was presented quantitatively and based on the data collected using a questionnaire designed in the form of a 5-item Likert scale. The designed questionnaire was distributed among school donors from different spectrums of gender, age, and education, who answered each of the questions from very little to very much. All the variables were abnormal, the average of all variables was higher than 3, and since the questionnaire had a spectrum of 5 options, it indicates the agreement of the majority of the respondents with the items of the questionnaire. To check the validity of the structure, first, the value of the factor loading and the significance of the factor loading (T-statistic) of all the items in the questionnaire were determined to be appropriate, and after removing the inappropriate items, the value of the average variance extracted (AVE) was finally obtained. These results show that the predictive power of the model regarding these variables is optimal. Donors' attitude plays a mediating role in the relationship between media and religiosity with participation in charity work and endowment. Media and religiosity advertisements affect participation in charity and endowment, as well as the attitude of benefactors.

The purpose of the present study was to investigate the effect of media advertising and Islamic religiosity on participation in charity and endowment, taking into account the mediating role of benefactors' attitudes among the benefactors of Mazandaran. Considering the mediating role of benefactors' attitudes in the relationship between media messages and religiosity with participation in charity and endowment is based on the paradigm of altruism and behaviorism and tries to show a suitable image of the concept of participation in charity and endowment among Muslims. Encouraging the education of doing good deeds and dedication from childhood, especially in families, and investing in the development of children's attitudes from a young age and the institutionalization of this positive attitude can have undeniable effects in the following years. It is appropriate that on the one hand, the media and on the other hand, the religious scholars and elders of the bazaar should promote charity in religious gatherings/ceremonies or mosques. Most benefactors should be honored in official gatherings and publicize their behavior as great models of generosity so that this information creates a positive attitude among other industry and market leaders.

Today, most large companies in developed countries use charitable marketing to increase their popularity and show their responsibility towards society (Hamidizadeh et al., 2017; Bakhsham et al., 2022). Charitable marketing exposes the organization's attention to social issues in the eyes of customers and beneficiaries. Also, charitable marketing can increase brand awareness, improve the company's image, and strengthen the company's brand name (Patel et al., 2017). Charitable marketing allows the general public to learn about a company's social responsibility and its interest in charitable goals and ideals; at the same time, through charitable marketing, cooperation between an economic enterprise and charity will be in line with the interests of both parties (Bakhsham et al., 2022). Logically, before using charitable marketing strategies, it is necessary to measure the reaction of consumers towards them. For this purpose, the present study seeks to answer the question of whether charitable marketing activities are effective in promoting the brand of commercial companies or not. In this study, the effect of charitable marketing activities on word of mouth, purchase intention, and brand image from the perspective of detergent consumers has been investigated. The hypotheses of this research are:Charitable marketing has a positive and significant effect on word-of-mouth advertising from the point of view of customers of detergent companies.Charitable marketing has a positive and significant effect on the purchase intention of consumers from the point of view of customers of detergent companies.Charitable marketing has a positive and significant effect on the brand image from the point of view of customers of detergent companies.

The current research is quantitative and it is practical in terms of its purpose. The statistical population of this research is the users of detergents in the city of Kermanshah; considering that everyone uses detergents, the size of the statistical population is considered unlimited. The sample size was 384 people, which was calculated by Cochran's formula. In this research, the questionnaire is the main tool for collecting the required information, which was scored based on the Likert scale, and 384 questionnaires were distributed in person. In this research, content and construct validity have been used among the various methods of determining the validity of measuring the validity of the questionnaire. First, the articles related to the topic were carefully studied and the variables and questions of the questionnaire were identified from the combination of three questionnaires in the articles (Mirabi et al., 2015; Bilgin & Kethüda, 2022; Ahmad et al., 2014). To test and evaluate the hypotheses, partial least squares analysis was used. The data were analyzed using SPSS software at the descriptive level and Smart PLS 3 at the inferential level.

To check the variables of the model and research hypotheses, the goodness of fit indices of the model are used. The degree of conformity of the research conceptual model with reality is measured by model fit indices. At the 95% confidence level, considering that the value of the t statistic is greater than 1.96, it can be said that the dimensions of charitable marketing have a positive relationship with word-of-mouth advertising, purchase intention, and brand image. Based on this, all the variables with a positive path coefficient indicate a positive relationship between the variables, and the effect of the dimensions of charitable marketing on the three variables of word of mouth, purchase intention, and brand image is confirmed and significant.

In this research, the impact of charitable marketing on word of mouth, purchase intention, and brand image was investigated from the perspective of customers of detergent companies in Kermanshah, and as the research results show, charitable marketing has a positive and significant effect on word of mouth, purchase intention and brand image in detergent companies. According to the results, hypothesis 1 based on the existence of a meaningful relationship between charitable marketing and word-of-mouth advertising is confirmed. This hypothesis is consistent with the research results of Bakhshizadeh Bori (2017) and Patel et al. (2017). Also, according to the results of the research hypothesis test, the second hypothesis based on the existence of a positive and meaningful relationship between charitable marketing and purchase intention is confirmed. This hypothesis is consistent with the research results of Khenifer et al. (2021), Bakhshizadeh Borj (2017), and Sinčić Ćorić et al. (2011). Finally, according to the obtained results, the third hypothesis based on the existence of a positive relationship between charitable marketing and brand image has been confirmed. This hypothesis is consistent with the research results of Bakhshizadeh Borj (2017), Hamidizadeh et al. (2017), and Ebrahimi et al. (2016).

Social marketing is one of the most widely used branches of marketing knowledge that is used in various social issues. Social marketing seeks to create behavioral changes that benefit individuals and society (Romero-Domínguez et al., 2021, p. 3). Non-profit organizations (NPOs) have faced intense competition for charitable donations due to declining government support and rapid growth (Hsu et al., 2021, p. 52728). A review of previous literature on donor behavioral loyalty indicates that donors may be loyal to more than one nonprofit organization in different ways (O'Reilly et al., 2012, p. 69). Achieving charity marketing goals like business marketing, in addition to choosing an efficient strategy, also requires determining effective techniques and tactics such as market segmentation, which can increase the loyalty of philanthropists even more. But statistics show that organizations lose up to 60% of their first responders. Therefore, an adequate understanding of the determinants of donor loyalty is necessary and essential (Zogaj et al., 2021, p. 379). The closest research to the current topic is the research of Masoodipoor (2018), which used other criteria for classification, so the topic is completely new and original. Therefore, the main question of this research is how people's loyalty is in the three indices of loyalty to the charity brand, loyalty to the distribution channel, and loyalty to the donation subject. The main purpose of this research is to measure the behavior of benefactors in charity affairs based on the components of loyalty to charity marketing and behavioral segmentation in the statistical population of Qom province.

The current research is a descriptive-survey type of quantitative research with an exploratory approach and is included in applied research. The statistical population of this research includes the Qom metropolis. Therefore, by using the available sampling method, two urban areas, three and seven, were selected and sampling was done from the people in those areas. According to Cochran's formula including the confidence factor of 95%, the value of 0.5 for p and q, and the error factor of 0.05, the sample size is at least 384 people. The method of data collection in this research is a questionnaire that evaluates the donation behavior of individuals in terms of loyalty to charity brand, loyalty to distribution channel, and loyalty to the subject of donation in different places and times through 42 questions in two forms of specialized and demographic questions. All questions were designed according to the Five-point Likert scale according to the variable; Therefore, the evaluation of options is variable. In total, 571 questionnaires were distributed to people physically and electronically, and 405 questionnaires were obtained that could be used for statistical analysis, and then the data of the questionnaires were analyzed using SPSS software and clustering technique and two-step clustering analysis.

Surveys show that from the total of 405 people who answered the questionnaire, the highest percentage of frequency is related to men with approximately 51.4 frequency, and the lowest number of responses is related to women with a frequency of 48.6. The youngest declared age is 14 years and the highest age is 75 years. The average age of the people studied in the research is about 32 years, and people with the age of 20 include the largest number of this sample. 59.5% of them were married. In terms of education, 37% of people have a bachelor's degree. The classification of people based on their job shows that the highest frequency of people in the studied sample belongs to freelancers with 24.7%. The most frequent percentage in the income classification, i.e. 25.4%, belongs to the category of people who do not have a fixed and independent income. Based on the answers provided, these people were classified into 5 separate clusters, 15.8% in the first cluster, 10.4% in the second cluster, 22% in the third cluster, 28.4% in the fourth cluster, and 23.5% in the fifth cluster. The highest level of loyalty to the charity brand includes the third cluster, the highest level of loyalty to the distribution channel includes the fifth cluster, and the highest level of loyalty to the donation topic includes the fourth cluster.

Due to the optional nature of charitable donations by people in the community, the competitive conditions between charitable organizations to earn more money reveal the necessity of attracting the attention of the audience. Attracting more attention from the target audience means identifying their behavior in the face of charitable affairs, and this information is used to predict people's future behavior and has a significant contribution to the growth of altruistic donations. The general results of this research indicate the existence of a gap between theory and practice. Based on the classic marketing process, segmentation is necessary to accurately and better identify the giving behavior of people and also to provide them with optimal marketing mixes. Segmentation causes people to be placed in categories with similar behavioral patterns so that advertising and promotion programs suitable for each segment are selected and implemented. The existence of criteria or criteria for segmenting people is one of the strategic challenges in the field of social policies. These criteria can measure the status of benefactors in different dimensions of charitable behavior. Since the loyalty component of philanthropists is very important for all charitable organizations, this research was conducted to investigate the loyalty behavior of philanthropists based on the geographical location of the Qom metropolis. Therefore, using the two-stage clustering technique, this research divided people's loyalty into three indicators: loyalty to the charity brand, loyalty to the distribution channel, and loyalty to the donation issue. The increase in their charitable contributions was expressed.

According to the laws, electronic invoicing is the responsibility of companies providing tax services in Iran. However, the existing uncertainties have caused vagueness in the business environment of the mentioned companies. The main question was ̒How is the business model suitable for each of the upcoming scenarios for tax service providers?̓. This research attempted to provide a practical solution to these problems by adopting a foresight-based approach to business model design. For this purpose, the business model design framework based on foresight was used. Sampling among subject matter experts, was done by judgmental method and 15 experts were selected. In the theoretical stage, a systematic review method, and in the experimental stage, questionnaires were used. The methods, analysis techniques and softwares including PESTEL , binomial test, CRITIC, Fuzzy-VIKOR, GBN, TASCOI, Multi-Mora, Business Model Canvas, Key Success Factors, Road Mapping, Workshop, SPSS 27 and MS-Excel softwares were used  for data analysis. Among the 36 primary drivers obtained from the background and opinions of experts, 11 important drivers and 2 key uncertainties "single/multiple regulation" and "non-economic/economic tariff rate " were extracted. In response to the main research question, four scenarios were formulated, the probable scenario was determined, and the business model and roadmap were designed according to the probable scenario and the scenarios. The results showed that by applying the insights obtained from the use of foresight in business model design, in addition to considering alternative futures and drawing the path of transformation to the desired situation, it is possible to make the business of tax service providers future-oriented through creating a strategic vision.

In the present study, first, the shadow economy was calculated using the MIMIC method. Then, by using ARDL & NARDL approach while explaining the asymmetric effect of the direct tax burden on the shadow economy, their quadratic relationship was also calculated in the period from 1980 to 2020. The results of the calculation of the shadow economy show that the highest and lowest volume of the shadow economy was in 2009 and 1980, respectively, with figures of 22.4 and 1.8 percent. In addition, the average figure of the shadow economy is estimated to be 16.6%. Also, the trend of the direct tax burden shows that it had a relatively fluctuating trend. The results of the long-run estimates show that although increases and decreases in the direct tax burden have a positive (direct) effect on the shadow economy, there is a significant difference between them from a statistical point of view, so the asymmetric effect of the direct tax burden on the size of the shadow economy was confirmed. The absolute value of the impact of reductions in the direct tax burden is greater than the impact of increases in the direct tax burden on the shadow economy. Also, according to the third research model, the direct tax burden has an inverted U-shaped effect on the shadow economy. The amount direct tax burden that maximizes the size of the shadow economy is 4.75%, and it indicates that before the ratio of 4.75%, the increase in the direct tax burden adds to the shadow economy, and then the reverse (negative) effect of the direct tax burden on the size of the shadow economy can be imagined. Other findings are that in both forms, oil rent and government budget imbalance have a positive effect and the degree of trade openness has a negative effect on the shadow economy.

In the information economy, continuous control of electronic invoice data and its connection with financial and monetary transactions is very important for rulers. The main beneficiaries of this digital ecosystem in the world of monetary and financial data exchange are the tax authorities who, by formulating correct and transformative goals and strategies, achieve the missions related to tax revenue collection and regulation.  In this article, based on a systematic review of 75 countries and an overview of the various methods of receiving big data in digital taxation, electronic invoicing, and information systems, a comprehensive conceptual framework for improving the success in governance and management of digital tax data in receiving invoices is presented. Taxpayers' electronic files have been provided to tax departments. Based on the structure and position of the concepts of the fourth industrial revolution, the digital economy and the pyramid of knowledge, this research, by examining the financial and tax data compliance tools, identifies a conceptual framework for monitoring by policy makers when designing digital tax compliance solutions for tax authorities. It shows the issues of issuing, sending and validating electronic invoices with ten models and presents the best implementation model for the tax decision support system for designing knowledge-based governance in a tax base data system. This framework can also serve as a reference point for the successful development of strategies and actions to initiate a digital tax system.

The present study aims to examine the impact of different types of income (oil and tax) and government expenditure (current and construction) shocks on inflation under varying inflationary conditions. To achieve this objective, quarterly data from the Iranian economy from 1369 to 1399 was utilized, and a regime switching structural vector autoregression model based on stochastic volatility was employed to analyze. In this approach, inflation was considered as a regime variable, and a threshold value of 21% was estimated for each season. Subsequently, regime switching impulse response functions were employed to explore the effects of shocks in oil and tax income, current and construction expenditures, exchange rate, liquidity, and GDP growth on inflation. The findings of the STVAR-SV model employed in this study demonstrated that the impact of shocks in government revenues (oil and tax) and expenditures (current and construction) on inflation is much stronger in the high inflation regime (inflation above 21% in each season) compared to the low inflation regime (inflation below 21% in each season). Notably, the effect of shocks in government construction expenditures and oil revenues is significant solely in the high inflation regime, while being nonsignificant in the low inflation regime. Conversely, shocks in current government expenditures and tax revenues have a positive and significant effect on inflation in both inflationary regimes.

Since the 1990s, many economists have taken different approaches towards resolving the risk premium and risk free rate puzzles. Identifying causes of these two puzzles can help investors, regulators and policy makers in finding out determinants of the asset prices in financial markets and thereby shaping the real sector trends in the economy so that to improve their allocations efficiency. Meanwhile, the periodic incidence and prevalance of ambiguity environment in many economies, especially economies with more fragile institutional and economic structures, such as many developing economies, including the Iranian economy, have turned attentions towards highlighting the consequences of ambiguity for investors’ decision-making and policy design by policy makers.Within a parsimonious continuous-time stochastic general equilibrium model including heterogeneous agents with ambiguity aversion, this study shows how by a utility function with constant relative risk aversion coefficient augmented with variable investment opportunities and financial friction, one can still make a more justifiable account for the above dual puzzles. Model calibration indicates that the model fits better with the stylized facts detected for different time periods.

The COVID-19 pandemic presented an immense global challenge, necessitating a delicate balance between preserving public health and sustaining economic and social equilibrium. This study employs econometric methods to investigate the influence of income support measures on COVID-19 mortality rates across 186 countries, spanning from January 1, 2020, to the onset of widespread vaccination campaigns, December 14, 2020. Employing the Least Absolute Shrinkage and Selection Operator (LASSO) for variable selection and the Augmented Mean Group estimator (AMG) for data analysis, the study discovers a significant reduction in COVID-19 mortality linked to income support. This effect primarily stems from alleviating poverty-related vulnerabilities and enhancing adherence to public health guidelines. Emphasizing the pivotal role of unconditional cash transfers during crises, the research underscores the varying efficacy of income support over time, with the most pronounced impact observed shortly after implementation. Nonetheless, it issues a cautionary note, particularly for developing nations, urging against an exclusive reliance on financial aid without addressing other determinants influencing adherence to health protocols, which could potentially curtail policy effectiveness. Advocating for a comprehensive approach, the study stresses the integration of financial assistance with broader strategies aimed at mitigating mortality during natural disasters.

Social security organization, as the largest active institution in the field of social security and insurance of the country, plays a critical role in the social, livelihood and economic situation, so that any kind of disturbance in the economic situation of that organization creates a crisis in the entire economic system. provides Since the fulfillment of the obligations of the organization to the society is based on the economic ability and the resources it has, it is necessary to make a detailed analysis of the factors affecting the resources of the organization and make policies accordingly. In this research, the effect of monetary and financial policies on the state of social security organization's resources has been investigated in two models. The time period of the research is between 1350 and 1399, and in order to analyze the data, the vector autoregression method with distributed intervals (ARDL) was used. The results of the research show that the real GDP, liquidity, interest rate, exchange rate, support ratio and the ratio of compulsory workers to the total insured have a positive and significant impact on the state of social security organization's resources. Also, the effect of the ratio of tax revenues to GDP on the organization's resources is negative. In this regard, in order to improve the situation of resources, it is suggested that, in addition to economic policies (such as no excessive growth of taxes, regulation of liquidity and interest rates at a level commensurate with the increase in economic growth), population policies and increasing youth The population should also be given enough attention.

Recently, time-varying uncertainty has attracted a lot of attention from policymakers and academics and has led to the growth of literature identifying the transmission mechanisms of uncertainty shocks. Precautionary pricing incentive is an important mechanism that amplifies uncertainty shocks. The conclusion from the comparison of allocations under optimal monetary policies is modeled in two common pricing approaches, Calvo and Rotemberg. The main goal of this research is to investigate the optimal monetary policy with uncertainty in Iran's economy under different pricing conditions by modeling two common pricing approaches, Calvo and Rotemberg, which is based on a dynamic stochastic general equilibrium model based on the new Keynesian perspective using The available information and statistics of Iran's economy from 2001 to 2021, have been designed according to the realities of Iran's economy. The results showed that the uncertainty shocks under Calvo and Rotemberg's pricing assumptions when the monetary policy is adjusted based on Taylor's empirical law are spread differently in the Iranian economy. In such a way that they behave like cost pressure shocks under Calvo pricing and negative demand shocks under Rotemberg pricing. However, the optimal monetary policy leads to the stabilization of both inflation and output gap under both pricing assumptions. In other words, adopting optimal monetary policies can lead to economic stability. Because optimal monetary policy removes not only the discretionary savings incentive of households but also the discretionary pricing incentive of firms, the key channel differentiates Calvo's pricing prediction from Rothenberg's pricing prediction under empirical Taylor. According to the results of the present research, it is suggested to use the monetary rule for policy-making to create a nominal anchor for economic actors and not to use discretionary policies in order not to create inflationary expectations in the economy.

Crime is a multifaceted phenomenon that has always attracted the attention of economists, sociologists, lawyers and psychologists. Many experts and economic pioneers consider it necessary to achieve economic development to improve the level of security and reduce crime in the society. Since the occurrence of any phenomenon is affected by various factors, the occurrence of crime as an undesirable phenomenon is not excluded from this rule. Various economic, social and political factors affect crime in society. Identifying these factors can help a lot in the correct understanding and appropriate policy making in order to control and reduce the crime rate in the society. Meanwhile, one of the most important economic factors affecting crime is unemployment. Unemployment is one of the most important macroeconomic variables, which clearly affects many social phenomena, including crime. In this regard, the main goal of the present study is to investigate the relationship between unemployment and crime and to identify factors affecting crime in the Iranian cities. The statistical population of the current research is the cities of Iran and the time range under investigation is 2016.

In this study, the spatial causality test was used to investigate the relationship between unemployment and crime. The first step in investigating the spatial causality relationship between the studied variables is to perform the spatial independence test of the variables. In the second step, the existence of spatial dependence between variables is examined. If both the investigated variables have a spatial structure and there is a spatial dependence between the two variables, then the spatial causality test is performed in the third step. In this study, the spatial econometric approach has also been used to estimate the crime model in the cities of Iran. In this regard, the presence of spatial effects in the model has been tested using Moran's I test, and then the most appropriate spatial regression model has been selected and estimated based on the Lagrange coefficient (LM) test and the LR diagnostic tests. The software packages used in this study are Matlab 2023, GeoDa 1.16 and Stata 15.

The results of the spatial tests show that both crime index and unemployment rate have a spatial structure and the spatial dependence between these two variables was also confirmed, so in the third step, the spatial causality has been tested. The results of spatial causality test indicate the existence of a two-way causality relationship between the crime index and the unemployment rate. In other words, unemployment was the cause of crime during the period under investigation, and unemployment also led to the occurrence and increase of crime. According to the results of the spatial causality test, the crime model of the Iranian cities was developed in terms of the unemployment variable and several control variables. In order to estimate the model, the presence of spatial effects was first investigated using Moran's I test. The results of this test indicate the presence of spatial effects in the model. Also, based on the results of the Lagrange coefficient and likelihood ratio tests, the Spatial Durbin Model (SDM) was chosen as the most appropriate method for estimating the model. The results of the estimation of the crime model indicate that the spatial lag coefficient is positive and significant at a high level, which indicates the existence of spatial dependence in the model. The positiveness of this coefficient shows that an increase in crime in one city causes an increase in crime in neighboring cities. Also, according to the results of the research, the variables of unemployment, industrialization, urbanization and divorce rate are the most important variables affecting crime rate. The results show positive and significant relationships between unemployment, urbanization, divorce rate, and crime. The industrialization variable also has a negative and significant effect on crime. Also, the spillover effect of the unemployment variable is negative and significant. Based on the results, the higher the unemployment rate and the urbanization rate in the cities, the crime rate will also increase in those cities. On the other hand, as cities move toward industrialization and the number of industrial enterprises in them increases, the rate of crime will decrease more.

The findings reveal that, unemployment is one of the most important variables affecting crime in the Iranian cities. So, it is recommended that authorities pay special attention to sustainable policies regarding employment and its proportional distribution in cities. Considering excessive growth of urbanization and its detrimental impact on rampant crime rates, it is suggested that statesmen and policy makers create more facilities and pay special attention to rural areas to provide reverse migration in order to prevent occurrence of various crimes, which are happenning due to population increase especially in informal settlements of larger cities.

Economic development is one of the main goals of all countries, and most scientists believe that development is only accessible if there is equality. For this reason, despite the differences and contradictions in schools and societies, the issue of inequality and especially economic inequality has been always a vital concern of economists and policymakers all over the world. Meanwhile, since justice is one of the fundamental goals of Islam, Islamic economists have a more scrutinizing and much clear vision of equality. Apart from the importance of economic equality in Islam, it has a cucial role in social security systems and equality concepts as well. Takaful insurance, is a widely used Islamic model in insurance risk coverage which has fundamental differences with conventional insurance mechanisms. Takaful is cooperative, not profit oriented, and fully allined and complied with Islamic rules and regulations. This study is aiming at  investigating the effect of various layers of social security system on Islamic-economic equality in the Iranian provinces during 2008-2021. GMM prediction model is applied for predicting the effect of Takaful on inequality and directing houshold religious expenses towards Takaful insurance.

According to previous theoretical and experimental literature, economic inequality can be affected by inequality in previous years. Therefore, in this study a dynamic econometric method is used to include the lagged dependant variable as one of the explanatory variables. In general, if a variable depends on vaiables of previous periods, among other independent ones, it is better to use a dynamic panel data model. Generalized method of moments is one of the common and widely used dynamic approaches. The reason for the popularity of this method is that it is very flexible and requires only some weak assumptions. Therefore, Generalized Method of Moments (GMM) greatly solves the problems of static panel data methods related to autocorrelation, variance heterogeneity, and skewness. The reason for using this method is that, firstly, there is a possibility that the current dependent variable is affected by the lagged variables, and secondly, since one of the ways to control the endogeneity of variables is to use instrumental variable and due to the fact that it is very difficult to find such an instrument, it is possible to use lagged variables as appropriate instruments applying GMM estimator.

The results of this research indicate that the inequality of the previous period has a positive and significant relationship with current economic inequality in all three models. This means that high inequality in the previous period causes high inequality in the current period. Moreover, consistent with some studies, GDP has a positive and significant relationship with economic inequality. It means that an increase in GDP is associated with increased inequality. This result indicates that in Iran, there is no antipoverty growth. Inflation rate has also a negative relationship with inequality in all models, and this relationship is significant in two models. Following some previous studies, this result can be interpreted as the negative relationship can be caused by the fact that the inflation of luxury goods is higher than the inflation of essential goods and therefore, increased inflation is more detrimental to the rich. In addition, all three layers of social assistance, basic social insurance, and supplementary social insurance significantly reduce inequality. Meanwhile, basic social insurance has the greatest effect, and social assistance has the least effect on reducing inequality. In addition, based on the results, it can be stated that by directing houshold religious expenses towards Takaful insurance, which is an Islamic insurance and a type of basic social insurance, it is possible to reduce Islamic-Economic inequality in 2023 and 2024. The amounts of the decreases are predicted to be a minimum of 0.31 and 0.25 (Chahar Mahal and Bakhtiari) and a maximum of 5.95 and 5.91 (Markazi).

According to the results, investing in all three layers of social security can lead to a reduction in inequality. Therefore, it is suggested not to ignore any layer in policymaking. Due to the greater impact of basic insurance on equality, it is thought to consider it as the basic layer of social security and focus on this layer to reduce inequality more. Managers and policymakers can also focus on Takaful as one of the basic types of insurance and help to provide Islamic-Economic equality by directing houshold religious expenses towards Takaful. Moreover, it is suggested that the governmental plans should be based on combining economic growth with improved welfare and income distribution which is one of the main goals of the Islamic economy. It is also suggested that the religious and cultural officials should create the necessary explanation and enlightenment related to Takaful and social responsibility of people. The government responsiblity in creating a foundation and guiding people to fulfill their social responsibility by strengthening and developing Zakat headquarters and communicating with social security organization should not be underestimated.