National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Acceptance of the use of blockchain technology in the system of exchange of VAT information in the Tax Affairs Organization Acceptance of the use of blockchain technology in the system of exchange of VAT information in the Tax Affairs Organization 247218 10.48301/kssa.2024.470401.2955 FA Seyfollah Ghaderi Rahaghi PhD Student of Financial Management, Department of Industrial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran. 0009-0009-5839-8721 Mehrzad Minouei PhD in Financial Management, Assistant Professor, Department of Industrial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran. 0009-0003-4943-2613 Mirfayz Falahshams PhD in Financial Management, Assistant Professor, Department of Business Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran. 0000-0001-7989-8703 Journal Article 2024 08 13 Blockchain technology, as a new financial tool and platform, has provided many applications for optimizing all types of financial and non-financial interactions, which compared to other technologies, due to its inviolability, irreversibility and permanent registration of transactions, lacks trust, credibility and reliability. It has the same, so this technology can be used for more efficiency of the value added tax information exchange system. Therefore, the prerequisite for using any technology in the organization depends on its acceptance by the users (taxpayers, auditors, etc.). In the present study, first by examining the existing theoretical and empirical foundations based on the technology acceptance model (TAM), a theoretical model was presented and the factors affecting technology acceptance were extracted. Then, using the qualitative method (content analysis), a semi-structured interview was conducted with 27 people and the factors affecting the acceptance of this technology were identified, and at the end, the final model was presented by analyzing 15 questionnaires using the fuzzy Delphi method. The results of the present study show that users have approved and accepted this technology due to its usefulness and ease of use. Blockchain technology, as a new financial tool and platform, has provided many applications for optimizing all types of financial and non-financial interactions, which compared to other technologies, due to its inviolability, irreversibility and permanent registration of transactions, lacks trust, credibility and reliability. It has the same, so this technology can be used for more efficiency of the value added tax information exchange system. Therefore, the prerequisite for using any technology in the organization depends on its acceptance by the users (taxpayers, auditors, etc.). In the present study, first by examining the existing theoretical and empirical foundations based on the technology acceptance model (TAM), a theoretical model was presented and the factors affecting technology acceptance were extracted. Then, using the qualitative method (content analysis), a semi-structured interview was conducted with 27 people and the factors affecting the acceptance of this technology were identified, and at the end, the final model was presented by analyzing 15 questionnaires using the fuzzy Delphi method. The results of the present study show that users have approved and accepted this technology due to its usefulness and ease of use.

https://karafan.tvu.ac.ir/article_247218_a337b296c212c2de74ec77f0f1534924.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Design and validate of a curriculum based on individual development Plan (IDP) for training and improvemen Design and validate of a curriculum based on individual development Plan (IDP) for training and improvemen 247219 10.48301/kssa.2022.302379.1703 FA Ahadallah Azizi PhD Student in Curriculum Planning, Shahid Beheshti University, Tehran, Iran. 0000-0003-3168-9528 Kourosh Fathi Vajargah PhD Student in Curriculum Planning, Shahid Beheshti University, Tehran, Iran 0000-0002-5574-6227 Manobeh Arefi Associate Professor, College of Educational Sciences and Psychology, Shahid Beheshti University, Tehran, Iran Mahmoud Abulghasemi Associate Professor, College of Educational Sciences and Psychology, Shahid Beheshti University, Tehran, Iran Journal Article 2021 11 08 The purpose of this study was to design and validate an Individual Development Based Curriculum (IDP) for training and improving nurses in medical hospitals. The most important question of this research was what is the appropriate model of curriculum based on personal development (IDP) for training and improvement of nurses? This research was developmental in terms of purpose and methodological, survey in terms of method and research type in terms of data collection method. The statistical population of this study was all nurses in medical hospitals in Rasht. By purposive sampling method, 30 people were selected and 28 people participated in the study. Nurses' IDPs and clinical competency assessment questionnaire were used to assess the research questions. Data analysis showed that out of 117 items extracted, first 70 items and then 39 items, the average of which was evaluated by the second group of experts above the cut line (≤ 3.5); Were selected as the final items. To design the model, the nurses were asked to make 3 choices for each person after agreeing with the direct supervisor. Pattern validity was assessed by supervisors. The value of t calculated to evaluate the effect of IDP for training and improvement was statistically significant (P <0.01). According to the results, the designed model based on personal development (IDP) is suitable for training and improvement of nurses and has improved the clinical competence of nurses. The purpose of this study was to design and validate an Individual Development Based Curriculum (IDP) for training and improving nurses in medical hospitals. The most important question of this research was what is the appropriate model of curriculum based on personal development (IDP) for training and improvement of nurses? This research was developmental in terms of purpose and methodological, survey in terms of method and research type in terms of data collection method. The statistical population of this study was all nurses in medical hospitals in Rasht. By purposive sampling method, 30 people were selected and 28 people participated in the study. Nurses' IDPs and clinical competency assessment questionnaire were used to assess the research questions. Data analysis showed that out of 117 items extracted, first 70 items and then 39 items, the average of which was evaluated by the second group of experts above the cut line (≤ 3.5); Were selected as the final items. To design the model, the nurses were asked to make 3 choices for each person after agreeing with the direct supervisor. Pattern validity was assessed by supervisors. The value of t calculated to evaluate the effect of IDP for training and improvement was statistically significant (P <0.01). According to the results, the designed model based on personal development (IDP) is suitable for training and improvement of nurses and has improved the clinical competence of nurses.

https://karafan.tvu.ac.ir/article_247219_0561907e964a678239bd8c0031b77c55.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Examining the long-term and short-term relationships between entrepreneurship development and unemployment and economic growth: an ARDL Bound testing approach Examining the long-term and short-term relationships between entrepreneurship development and unemployment and economic growth: an ARDL Bound testing approach 247220 10.48301/kssa.2023.404482.2615 FA Leila Sefidbari Department of Entrepreneurship, Qazvin Branch, Islamic Azad University, Qazvin Iran 0000-0002-6036-4303 Ali Davari Associate Professor, Faculty of Entrepreneurship, University of Tehran, Iran 0000-0002-3304-8970 Kamal Sakhdari Associate professor, Faculty of Entrepreneurship, University of Tehran, Iran Yeganeh Mousavi Jahromi Professor of Economics, Payam-e-Noor University, Tehran, Iran 0000-0001-9281-6119 Journal Article 2023 07 02 The research aims to investigate the long-term and short-term relationship between entrepreneurship development, economic growth, and unemployment in Iran during 2008-2021 on a seasonal basis using an ARDL Bound testing approach. Based on the Bound and cointegration test results, the existence of a long-term relationship is confirmed by the variables of the entrepreneurship index and unemployment rate towards economic growth. Also, the estimation of the three models in this research shows that the government supported entrepreneurship development and its related components when the oil price and result, economic growth decreased. Moreover, these components, like entrepreneurship as a good career choice, the high status of successful entrepreneurs, and Media attention for entrepreneurship, have been low cost for the government. When the price of oil and the government's income increased, the government's support became weak, and it was postponed to the time of economic growth reduction and entering the stage of economic recession. Also, in the short term, the improvement of the entrepreneurship index after the positive impact from the third quarter has a reverse effect on economic growth, and this means that the improvement in the entrepreneurship index occurs in unstable and continuous components. The policymaker in Iran has slowed down or stopped entrepreneurship-related policies at any point when the economy has experienced growth. Whenever the economy has entered negative growth, the policymaker has tried to improve the economic growth situation by encouraging and developing entrepreneurship policies to increase the satisfaction of the public space of society. The research aims to investigate the long-term and short-term relationship between entrepreneurship development, economic growth, and unemployment in Iran during 2008-2021 on a seasonal basis using an ARDL Bound testing approach. Based on the Bound and cointegration test results, the existence of a long-term relationship is confirmed by the variables of the entrepreneurship index and unemployment rate towards economic growth. Also, the estimation of the three models in this research shows that the government supported entrepreneurship development and its related components when the oil price and result, economic growth decreased. Moreover, these components, like entrepreneurship as a good career choice, the high status of successful entrepreneurs, and Media attention for entrepreneurship, have been low cost for the government. When the price of oil and the government's income increased, the government's support became weak, and it was postponed to the time of economic growth reduction and entering the stage of economic recession. Also, in the short term, the improvement of the entrepreneurship index after the positive impact from the third quarter has a reverse effect on economic growth, and this means that the improvement in the entrepreneurship index occurs in unstable and continuous components. The policymaker in Iran has slowed down or stopped entrepreneurship-related policies at any point when the economy has experienced growth. Whenever the economy has entered negative growth, the policymaker has tried to improve the economic growth situation by encouraging and developing entrepreneurship policies to increase the satisfaction of the public space of society.

https://karafan.tvu.ac.ir/article_247220_35525892ad381b9922f72ec6097bf432.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Investigating The Relationship Between Firm characteristics, corporate governance And Stakeholder Power with Forward Looking Disclosure By Using static and dynamic models Investigating The Relationship Between Firm characteristics, corporate governance And Stakeholder Power with Forward Looking Disclosure By Using static and dynamic models 247221 10.48301/kssa.2023.363935.2302 FA Akram Taftiyan Assistant Professor, Islamic Azad University, Yazd Branch, Accounting Department, Yazd, Iran 0000-0001-8627-3461 Farzad Baghi Nasab Master's student in accounting , Islamic Azad University, Yazd Branch, Yazd, Iran 0000-0003-3265-2815 Journal Article 2022 10 11 The current research aims to investigate the relationship between company characteristics, corporate governance and stakeholder power with forward-looking disclosure; which is practical in terms of purpose, correlational and post-event in terms of descriptive method. The statistical population of the research is the companies admitted to the Tehran Stock Exchange during the years 2012 to 2019, and 93 companies were selected for review using the elimination sampling method. In this research, to measure the characteristics of the company, such as company size, profitability, financial leverage, liquidity, dividends, CEO hypotheses, number of board meetings, audit quality, auditor's opinion, percentage of institutional ownership and concentration of ownership, and to measure the power of beneficiaries from the power of creditors. Public pressure and employee power have been used. In order to increase the degree of confidence in the results of hypothesis testing, static and dynamic panel data regression method was used. The findings of the research in both static and dynamic states indicate that in all three research hypotheses, the characteristics of the company, corporate governance and the power of stakeholders have a significant effect on the level of prospective disclosure, and as a result, the three research hypotheses are accepted. The current research aims to investigate the relationship between company characteristics, corporate governance and stakeholder power with forward-looking disclosure; which is practical in terms of purpose, correlational and post-event in terms of descriptive method. The statistical population of the research is the companies admitted to the Tehran Stock Exchange during the years 2012 to 2019, and 93 companies were selected for review using the elimination sampling method. In this research, to measure the characteristics of the company, such as company size, profitability, financial leverage, liquidity, dividends, CEO hypotheses, number of board meetings, audit quality, auditor's opinion, percentage of institutional ownership and concentration of ownership, and to measure the power of beneficiaries from the power of creditors. Public pressure and employee power have been used. In order to increase the degree of confidence in the results of hypothesis testing, static and dynamic panel data regression method was used. The findings of the research in both static and dynamic states indicate that in all three research hypotheses, the characteristics of the company, corporate governance and the power of stakeholders have a significant effect on the level of prospective disclosure, and as a result, the three research hypotheses are accepted.

https://karafan.tvu.ac.ir/article_247221_4e9c7918321b647d98eb4591852da5ab.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Effect of formal Institutions on Entrepreneurial Intention in Developing Countries )A fuzzy set Qualitative Comparative Analysis( Effect of formal Institutions on Entrepreneurial Intention in Developing Countries )A fuzzy set Qualitative Comparative Analysis( 247225 10.48301/kssa.2024.415520.2701 FA Elham Gharmroud Esfandiari Master of Entrepreneurship, Faculty of Entrepreneurship, University of Tehran, Tehran, Iran 0009-0008-4027-4870 Vajihe Baghersad Department of Management, Technical and Vocational University (TVU), Tehran, Iran. 0000-0002-8134-8855 Journal Article 2023 09 13 The purpose of this research is to investigate the relationship between formal institutions and entrepreneurial intention in developing countries. The study population is all developing countries, where the data required for analysis are available. The statistical sample includes developing countries for which statistics related to the selected variables are available on the websites of the World Entrepreneurship Watch and the World Bank between 2015-2018. To analyze the data, first, indicators related to institutions and entrepreneurial intention variables have been estimated. Then, by using the qualitative comparative analysis method, the necessary and sufficient conditions to achieve the desired results have been evaluated. For this purpose, fsQCA software was used for qualitative comparative analysis and smartPLS3 was used for Reliability, Validity, and also to examine the models. The results led to the identification of three models, which were tested through structural equation modeling. Finally, the results showed that in the first path, entrepreneurial intention with the absence of political stability, the absence of supervisory quality, and the absence of the rule of law; In the second causal configuration, the presence of political stability, the absence of government efficiency, the presence of supervisory quality, and the presence of the rule of law, and in the third causal path in the direction of entrepreneurial intention, with the four conditions of the absence of political stability, the presence of government efficiency, the presence of supervisory quality, and the presence of the rule of law. The suggestion models obtained from qualitative analysis have been tested through The purpose of this research is to investigate the relationship between formal institutions and entrepreneurial intention in developing countries. The study population is all developing countries, where the data required for analysis are available. The statistical sample includes developing countries for which statistics related to the selected variables are available on the websites of the World Entrepreneurship Watch and the World Bank between 2015-2018. To analyze the data, first, indicators related to institutions and entrepreneurial intention variables have been estimated. Then, by using the qualitative comparative analysis method, the necessary and sufficient conditions to achieve the desired results have been evaluated. For this purpose, fsQCA software was used for qualitative comparative analysis and smartPLS3 was used for Reliability, Validity, and also to examine the models. The results led to the identification of three models, which were tested through structural equation modeling. Finally, the results showed that in the first path, entrepreneurial intention with the absence of political stability, the absence of supervisory quality, and the absence of the rule of law; In the second causal configuration, the presence of political stability, the absence of government efficiency, the presence of supervisory quality, and the presence of the rule of law, and in the third causal path in the direction of entrepreneurial intention, with the four conditions of the absence of political stability, the presence of government efficiency, the presence of supervisory quality, and the presence of the rule of law. The suggestion models obtained from qualitative analysis have been tested through

https://karafan.tvu.ac.ir/article_247225_01b02806f35bf53ff87a96c79519b68b.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Pedagogical strategies in teaching the figural pattern generalization in the math classroom Pedagogical strategies in teaching the figural pattern generalization in the math classroom 247236 10.48301/kssa.2023.403051.2605 FA Nasim Asghary Associate professor, Department of Mathematics, Islamic Azad University, Central Tehran Branch, Tehran, Iran 0000-0002-9574-4058 Robabeh Afkhami Banaem Doctoral student of mathematics education, Department of Mathematics, Islamic Azad University, Central Tehran Branch, Tehran, Iran 0000-0002-9574-4058 Alireza Medghalchi 3Full Professor, Department of Mathematics, Faculty of Mathematical sciences, Kharazmi University, Tehran, Iran 0000-0002-9574-4058 Journal Article 2023 06 25 The concept of function is as the algebraic concepts in technical and vocational mathematics, which due to the poor performance of students, it needs proper teaching in the classroom. Figural patterns are a powerful tool to understand functional relationships in a tangible way and help students to improve their understanding of the concept of function. The purpose of this research is to investigate the performance of students in generalizing four categories of figural patterns including; one variable- linear, one variable- nonlinear, two variable- linear, two variable –nonlinear[1]and providing pedagogical strategies in teaching figural patterns. In this study, a sample of 220 seventh grade students participated in a test with the content of figural patterns and the performance of the students were analyzed quantitatively and qualitatively. According to the analysis of the concept of two-variable figural patterns, variable and R3 space were investigated as two basic concepts. The results of the test showed that the percentage of students' responses to the one variable- linear figural pattern task was close to the two variable-linear, and the percentage of students' responses to the one variable-nonlinear figural pattern task was close to the two variable–nonlinear. According to the problems of students in the variable and R3 space concepts, pedagogical strategies for example paying attention to components of variable in function relation and helping to compress two-dimensional changes in a relationship, were proposed. Education the two variable figural pattern generalization can be an incomparable basis for better understanding of the function. The concept of function is as the algebraic concepts in technical and vocational mathematics, which due to the poor performance of students, it needs proper teaching in the classroom. Figural patterns are a powerful tool to understand functional relationships in a tangible way and help students to improve their understanding of the concept of function. The purpose of this research is to investigate the performance of students in generalizing four categories of figural patterns including; one variable- linear, one variable- nonlinear, two variable- linear, two variable –nonlinear[1]and providing pedagogical strategies in teaching figural patterns. In this study, a sample of 220 seventh grade students participated in a test with the content of figural patterns and the performance of the students were analyzed quantitatively and qualitatively. According to the analysis of the concept of two-variable figural patterns, variable and R3 space were investigated as two basic concepts. The results of the test showed that the percentage of students' responses to the one variable- linear figural pattern task was close to the two variable-linear, and the percentage of students' responses to the one variable-nonlinear figural pattern task was close to the two variable–nonlinear. According to the problems of students in the variable and R3 space concepts, pedagogical strategies for example paying attention to components of variable in function relation and helping to compress two-dimensional changes in a relationship, were proposed. Education the two variable figural pattern generalization can be an incomparable basis for better understanding of the function.

https://karafan.tvu.ac.ir/article_247236_350545896ff17f15087a6c7ce6fcaed3.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Comprehensive Intersection Systems and Their Computational Algorithms Comprehensive Intersection Systems and Their Computational Algorithms 247412 10.48301/kssa.2025.510985.3164 FA Mahdi Dehghani Darmian Department of Mathematics, National University of Skills(NUS), Tehran, Iran 0000-0003-2858-3845 Journal Article 2025 03 09 This paper introduces the intersection of polynomial ideals with parametric coefficients using Gröbner systems. Building on the existing understanding of polynomial ideals with numeric coefficients, we propose an intersection system and its computational algorithm that divides the parameter space into a finite set of cells, allowing us to calculate the intersection of the ideals within each cell. This approach enhances comprehension of polynomials and equips researchers and engineers with tools to gain deeper insights into mathematical models involving parametric coefficients. Consequently, it supports thorough examinations essential for tackling complex challenges in science and engineering. The functionality of the proposed algorithm has been implemented in the Maple software environment, which is well-suited for symbolic computation. The paper presents two examples: the first illustrates the intersection of two parametric polynomial ideals, and the second addresses a more complex scenario involving three such ideals. These examples showcase the practical application and effectiveness of the algorithms, highlighting their significance in the field. Finally, the CIS algorithm's performance is demonstrated through comprehensive intersection system computations on several examples. This paper introduces the intersection of polynomial ideals with parametric coefficients using Gröbner systems. Building on the existing understanding of polynomial ideals with numeric coefficients, we propose an intersection system and its computational algorithm that divides the parameter space into a finite set of cells, allowing us to calculate the intersection of the ideals within each cell. This approach enhances comprehension of polynomials and equips researchers and engineers with tools to gain deeper insights into mathematical models involving parametric coefficients. Consequently, it supports thorough examinations essential for tackling complex challenges in science and engineering. The functionality of the proposed algorithm has been implemented in the Maple software environment, which is well-suited for symbolic computation. The paper presents two examples: the first illustrates the intersection of two parametric polynomial ideals, and the second addresses a more complex scenario involving three such ideals. These examples showcase the practical application and effectiveness of the algorithms, highlighting their significance in the field. Finally, the CIS algorithm's performance is demonstrated through comprehensive intersection system computations on several examples.

https://karafan.tvu.ac.ir/article_247412_b6ba90df4f546a53948e41e97a3636e3.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 The effect of audit quality, number of profit forecasts and the Auditor's Opinion on the relationship between the classification shifting and investors' confidence The effect of audit quality, number of profit forecasts and the Auditor's Opinion on the relationship between the classification shifting and investors' confidence 237089 10.48301/kssa.2025.481719.3017 FA Zanyar Sajadi Assistant Professor, Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran. 0000-0002-2807-7195 Mohammad Omid Akhgar accounting, humanities and social science, Kurdistan, Sanandaj, Iran 0000-0003-0966-1115 Pezhman Abbasi Kurdistan-sanandaj-university of kurdistan- accounting, Sanandaj, Iran Journal Article 2024 10 10 Recently, a third tool called classification shifting for earnings management has been considered. According to the listed companies’ use of classification shifting method and also, the role of investor confidence, which is argued to have a significant impact on earnings management, this type of earnings management should not be overlooked. Also, the role of audit quality, the number of profit forecasts by managers and the type of Auditor's Opinion in reducing confidential information is vital. Therefore, the purpose of this research is to investigate the effect of audit quality, the number of profit forecasts by managers and the type of Auditor's Opinion on the relationship between the classification shifting and investors' confidence. The present sample of this study includes 117 companies listed on the Tehran Stock Exchange from the period of 2011 to 2021. In order to test the research hypotheses, multiple regression analyses have been used. The results show that there is a positive and significant relationship between the classification shifting and investment confidence, and audit quality, auditor's opinion and the number of managers' profit forecasts decrease the relationship between classification shifting and investors' confidence. Recently, a third tool called classification shifting for earnings management has been considered. According to the listed companies’ use of classification shifting method and also, the role of investor confidence, which is argued to have a significant impact on earnings management, this type of earnings management should not be overlooked. Also, the role of audit quality, the number of profit forecasts by managers and the type of Auditor's Opinion in reducing confidential information is vital. Therefore, the purpose of this research is to investigate the effect of audit quality, the number of profit forecasts by managers and the type of Auditor's Opinion on the relationship between the classification shifting and investors' confidence. The present sample of this study includes 117 companies listed on the Tehran Stock Exchange from the period of 2011 to 2021. In order to test the research hypotheses, multiple regression analyses have been used. The results show that there is a positive and significant relationship between the classification shifting and investment confidence, and audit quality, auditor's opinion and the number of managers' profit forecasts decrease the relationship between classification shifting and investors' confidence.

https://karafan.tvu.ac.ir/article_237089_11faa55d3cffb572b08e91b5afbdce4d.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 The Impact of Brand Innovation and Brand Authenticity on Customer Loyalty: The Mediating Role of Brand Trust in Handicraft Businesses The Impact of Brand Innovation and Brand Authenticity on Customer Loyalty: The Mediating Role of Brand Trust in Handicraft Businesses 237093 10.48301/kssa.2025.497901.3109 FA Ghulam Dastgir Shams Departement of Business Management, Faculty of Management, Kharazmi University, Tehran 0009-0000-4322-4168 Niloofar Abbaspoor Department of Business Management,, Faculty of Management, Kharazmi University, Tehran, Iran. 0000-0003-1238-4112 Maryam Sedaghat Department of Business Management, Faculty of Management, Kharazmi University, Tehran 0000-0001-7298-0907 Journal Article 2025 01 13 Handicrafts, as symbols of cultural authenticity and creative innovation, play a key role in the economic and cultural development of societies. One of the challenges that handicraft producers face today is maintaining the authenticity of their products while introducing innovation that aligns with customer preferences. The main objective of this study is to examine the impact of innovation and authenticity of handicraft brands on customer loyalty, with the mediating role of brand trust. This study is descriptive-survey in nature, applied in terms of its purpose, and quantitative in terms of data collection methodology, utilizing a questionnaire as the primary instrument. The statistical population consists of customers of handicraft brands in Tehran. Due to the lack of access to a sampling framework, a non-probability convenience sampling method was used. The sample size was determined using GPower software, and the required sample size was set at 402. For data analysis in the quantitative section, both descriptive and inferential statistical methods were used. The results indicate that the authenticity of handicraft brands affects customer loyalty. Innovation in handicraft brands affects brand trust. The authenticity of handicraft brands affects brand trust. Brand trust affects customer loyalty. Brand trust has a mediating effect on the relationship between innovation in handicraft brands and customer loyalty. Brand trust also mediates the relationship between the authenticity of handicraft brands and customer loyalty. Based on the results, the impact of innovation in handicraft brands on customer loyalty was not confirmed. Handicrafts, as symbols of cultural authenticity and creative innovation, play a key role in the economic and cultural development of societies. One of the challenges that handicraft producers face today is maintaining the authenticity of their products while introducing innovation that aligns with customer preferences. The main objective of this study is to examine the impact of innovation and authenticity of handicraft brands on customer loyalty, with the mediating role of brand trust. This study is descriptive-survey in nature, applied in terms of its purpose, and quantitative in terms of data collection methodology, utilizing a questionnaire as the primary instrument. The statistical population consists of customers of handicraft brands in Tehran. Due to the lack of access to a sampling framework, a non-probability convenience sampling method was used. The sample size was determined using GPower software, and the required sample size was set at 402. For data analysis in the quantitative section, both descriptive and inferential statistical methods were used. The results indicate that the authenticity of handicraft brands affects customer loyalty. Innovation in handicraft brands affects brand trust. The authenticity of handicraft brands affects brand trust. Brand trust affects customer loyalty. Brand trust has a mediating effect on the relationship between innovation in handicraft brands and customer loyalty. Brand trust also mediates the relationship between the authenticity of handicraft brands and customer loyalty. Based on the results, the impact of innovation in handicraft brands on customer loyalty was not confirmed.

https://karafan.tvu.ac.ir/article_237093_5e03899076a8f677038c1fabd859af96.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Designing a talent management model at the Islamic Sciences Computer Research Center Designing a talent management model at the Islamic Sciences Computer Research Center 240673 10.48301/kssa.2025.523485.3223 FA Seyyed Mojtaba Mahmoudzadeh Department of Tourism Management at Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran 0000-0003-2035-0801 Mohammad Reza Doroodgar PhD student of Business Administration, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran 0000-0003-3939-5954 Reza Soltani Nesab, Master's degree in Executive Management, National University of skills, Tehran, Iran 0009-0008-9160-9247 Journal Article 2025 05 17 In the present era, talent management plays a vital role as one of the fundamental pillars in maintaining and developing human capital of organizations, especially in knowledge-based and technology-oriented organizations. Considering the importance of talent management in creating a sustainable competitive advantage as well as the theoretical poverty in the field of indigenous and context-oriented models, this research has designed a native and applied talent management model that is appropriate to the specific characteristics of the Islamic Sciences Computer Research Center (as a semi-governmental organization active in the field of information technology and Islamic sciences). This model seeks to identify the key dimensions and components of talent management in this organization. This research is exploratory-developmental in its purpose and qualitative in its method, employing a content analysis strategy. Sampling was carried out using the snowball technique until theoretical saturation, based on which 15 people were interviewed out of 35 managers of the center. The required data were collected through semi-structured interviews with managers and elites of the center and analyzed using MAXQDA software. The analysis process included three stages of descriptive, interpretive, and theme integration coding, which resulted in the extraction of 402 primary codes, 20 organizing themes, and 6 overarching themes. The research findings showed that the talent management model at the Islamic Sciences Computer Research Center includes six main dimensions: 1. Identifying and finding resources 2. Attracting and selecting 3. Managing and developing 4. Retaining 5. Evaluating 6. Exit In the present era, talent management plays a vital role as one of the fundamental pillars in maintaining and developing human capital of organizations, especially in knowledge-based and technology-oriented organizations. Considering the importance of talent management in creating a sustainable competitive advantage as well as the theoretical poverty in the field of indigenous and context-oriented models, this research has designed a native and applied talent management model that is appropriate to the specific characteristics of the Islamic Sciences Computer Research Center (as a semi-governmental organization active in the field of information technology and Islamic sciences). This model seeks to identify the key dimensions and components of talent management in this organization. This research is exploratory-developmental in its purpose and qualitative in its method, employing a content analysis strategy. Sampling was carried out using the snowball technique until theoretical saturation, based on which 15 people were interviewed out of 35 managers of the center. The required data were collected through semi-structured interviews with managers and elites of the center and analyzed using MAXQDA software. The analysis process included three stages of descriptive, interpretive, and theme integration coding, which resulted in the extraction of 402 primary codes, 20 organizing themes, and 6 overarching themes. The research findings showed that the talent management model at the Islamic Sciences Computer Research Center includes six main dimensions: 1. Identifying and finding resources 2. Attracting and selecting 3. Managing and developing 4. Retaining 5. Evaluating 6. Exit

https://karafan.tvu.ac.ir/article_240673_460810f816cfeeaec46966c84d11dd55.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Identifying factors affecting smart R&D management with an agile approach in the petrochemical industry using the Fuzzy Delphi method Identifying factors affecting smart R&D management with an agile approach in the petrochemical industry using the Fuzzy Delphi method 243770 10.48301/kssa.2025.506458.3146 FA Saber Khandan Alamdari Assistant Professor of Industrial-Production Management, Faculty of Management and Accounting, Roudehen Branch, Islamic Azad University, Roudehen, Iran 0000-0002-9314-0955 Mahboubeh Darvishpour Ph.D Candidate, Department of Public Management, University of Tehran, Tehran, Iran. Ph.D. Candidate of technology management department, Roudehen branch, Islamic Azad University, Roudhen branch, Iran 0009-0003-4933-5821 Gholam Reza Hashemzadeh Associate Professor, Department of Industrial Management, South Tehran Branch, Islamic Azad University, Tehran, Iran. 0000-0002-1129-5858 Journal Article 2025 03 10 Research and development is a vital component of society that plays a significant role in strengthening innovation, progress, and advancing the quality level of products and services in various fields. Objective: The aim of this study is to identify key factors on smart research and development management based on the study of agility in the Iranian petrochemical industry. Method: In terms of applied purpose, it is descriptive-survey research in terms of nature and qualitative-quantitative research in terms of study. The experts in the qualitative section are 30 experts on the subject of the study who were purposefully selected as a sample. The fuzzy Delphi method was used to identify factors and the fuzzy DEMETEL method was used to identify influences and influence. Findings: Antecedents and consequences have been identified from the background and interviews in the qualitative section in the form of 16 factors. Conclusion: Based on the research results, technological knowledge, continuous feedback loops, and R&D management are very important antecedents of smart R&D management with an agile approach, while technological intelligence, strategic intelligence, and faster adaptation tools are among the consequences Research and development is a vital component of society that plays a significant role in strengthening innovation, progress, and advancing the quality level of products and services in various fields. Objective: The aim of this study is to identify key factors on smart research and development management based on the study of agility in the Iranian petrochemical industry. Method: In terms of applied purpose, it is descriptive-survey research in terms of nature and qualitative-quantitative research in terms of study. The experts in the qualitative section are 30 experts on the subject of the study who were purposefully selected as a sample. The fuzzy Delphi method was used to identify factors and the fuzzy DEMETEL method was used to identify influences and influence. Findings: Antecedents and consequences have been identified from the background and interviews in the qualitative section in the form of 16 factors. Conclusion: Based on the research results, technological knowledge, continuous feedback loops, and R&D management are very important antecedents of smart R&D management with an agile approach, while technological intelligence, strategic intelligence, and faster adaptation tools are among the consequences

https://karafan.tvu.ac.ir/article_243770_55aae395894e04f39ca6b962fd5efff5.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Strategic analysis of revenue generation components in the education industry with a mixed approach Strategic analysis of revenue generation components in the education industry with a mixed approach 243911 10.48301/kssa.2025.518941.3198 FA Reza SoltaniNesab Master's degree, Technical and Vocational University (TVU), Tehran, Iran 0009-0008-9160-9247 Arsalan Nami PhD, Technical and Vocational University (TVU), Tehran, Iran 0000-0003-4475-6267 Sajjad Shamsi Gooshki Assistant Prof., Department of Management, Faculty of Administrative Sciences and Economic, Vali-e-Asr University of Rafsanjan, Rafsanjan, Iran 0000-0003-4982-0694 Journal Article 2025 04 30 Dependence on a single source of funding can cause financial instability at the level of public universities. Because of strategic management in educational institutions needs to focus on attracting independent income sources. Therefore, diversifying the financial resources of universities can lead to increased competitiveness at the national and international levels. Therefore, the main purpose of study is to strategically analyze the components of revenue generation in the education industry. This research is mixed method. The content analysis method along with the best-worst method was used to identify and prioritize the components of revenue generation in the National University of Skills. The statistical population of study in the qualitative and quantitative phases is the vice-chancellors of the National University of Skills. Purposive sampling was used in the quantitative and qualitative sections. The number of sample members in both sections is 25. In this study, qualitative data was collected using an open interview tool and analyzed using a content analysis approach, and quantitative data was collected using a paired comparison questionnaire and analyzed by using the best-worst method and Lingo software. The findings showed that the revenue generation components include 12components, among which the component of selling knowledge with a weight of 0.206 is in first priority, the component of producing and selling digital educational content with a weight of 0.121 is in second place, and finally, receiving public and government funding with a weight of0.02 is in the last priority of the revenue generation components in the National University of Skills. Dependence on a single source of funding can cause financial instability at the level of public universities. Because of strategic management in educational institutions needs to focus on attracting independent income sources. Therefore, diversifying the financial resources of universities can lead to increased competitiveness at the national and international levels. Therefore, the main purpose of study is to strategically analyze the components of revenue generation in the education industry. This research is mixed method. The content analysis method along with the best-worst method was used to identify and prioritize the components of revenue generation in the National University of Skills. The statistical population of study in the qualitative and quantitative phases is the vice-chancellors of the National University of Skills. Purposive sampling was used in the quantitative and qualitative sections. The number of sample members in both sections is 25. In this study, qualitative data was collected using an open interview tool and analyzed using a content analysis approach, and quantitative data was collected using a paired comparison questionnaire and analyzed by using the best-worst method and Lingo software. The findings showed that the revenue generation components include 12components, among which the component of selling knowledge with a weight of 0.206 is in first priority, the component of producing and selling digital educational content with a weight of 0.121 is in second place, and finally, receiving public and government funding with a weight of0.02 is in the last priority of the revenue generation components in the National University of Skills.

https://karafan.tvu.ac.ir/article_243911_682b18ac0db8929f257f85318c0d2eeb.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Analysis of the Determinants of Household Religious Expenditures Analysis of the Determinants of Household Religious Expenditures 247717 10.48301/kssa.2025.492127.3070 FA Hamideh Torabi Department of Management and Accounting, Technical and Vocational University (TVU), Tehran, Iran. 0000-0001-7227-7373 Mohammad Parsaiean Faculty Member at ACER, Tehran, Iran. 0000-0001-5682-9932 Journal Article 2024 12 15 Religious expenditures are common to across all divine religions. Estimating the religious expenditure function of households and its share of total expenditures not only reveals the outcomes of past policies but also serves as a roadmap for governmental microeconomic policymaking and a valuable resource for private sector decision-making. This study estimates the religious expenditure function of Iranian households by distinguishing between urban and rural areas and examines the influence of various factors on these expenditures. The estimation is based on the latest data from the Statistical Center of Iran and uses first-order multiple regression analysis through the Ordinary Least Squares (OLS) method, implemented at the national level using SPSS and STATA software. The findings indicate that household characteristics such as age, gender, education level, marital status, income, total household expenditure, and level of economic facilities have a significant effect on religious expenditures in both urban and rural households. Although the share of these expenditures is higher in rural households than in urban ones, both have shown a declining trend over two five-year periods. Religious expenditures are common to across all divine religions. Estimating the religious expenditure function of households and its share of total expenditures not only reveals the outcomes of past policies but also serves as a roadmap for governmental microeconomic policymaking and a valuable resource for private sector decision-making. This study estimates the religious expenditure function of Iranian households by distinguishing between urban and rural areas and examines the influence of various factors on these expenditures. The estimation is based on the latest data from the Statistical Center of Iran and uses first-order multiple regression analysis through the Ordinary Least Squares (OLS) method, implemented at the national level using SPSS and STATA software. The findings indicate that household characteristics such as age, gender, education level, marital status, income, total household expenditure, and level of economic facilities have a significant effect on religious expenditures in both urban and rural households. Although the share of these expenditures is higher in rural households than in urban ones, both have shown a declining trend over two five-year periods.

https://karafan.tvu.ac.ir/article_247717_5661d02322affe222ad7cd7bfa25ee9d.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 The Role of Business Intelligence in Optimizing the Performance of Tile and Ceramic Manufacturing Industries: Identifying Key Indicators The Role of Business Intelligence in Optimizing the Performance of Tile and Ceramic Manufacturing Industries: Identifying Key Indicators 247746 10.48301/kssa.2025.498614.3117 FA Masarat Ayat Department of Management, Payame Noor University, Tehran, Iran. 0000-0001-7363-5347 Sanaz Shafiee Department of Management, Payame Noor University, Tehran, Iran. 0000-0003-2197-603X Farshid Aslani Department of Public Management, Payame Noor University, Tehran, Iran. 0000-0003-1883-5041 Maryam Solymani Department of Management, Economics and Accounting, Payame Noor University, Tehran, Iran 0000-0001-8785-4487 Journal Article 2025 01 15 In today's competitive world, manufacturing industries increasingly require intelligent systems to enhance productivity and support managers in strategic decision-making. Business intelligence, as a key tool, plays a significant role in identifying organizational status and making strategic decisions. The purpose of this research is to identify key indicators of business intelligence performance in the tile and ceramic manufacturing industries. The desired KPIs were extracted through in-depth interviews with 12 experts in this field using thematic analysis. Expert selection was based on expertise and experience in related fields. After thematic analysis using MAXQDA software, 72 KPIs were identified, categorized into 12 organizing indicators, and further grouped into four overarching dimensions: financial, production, commercial, and human resources. The findings can increase productivity and competitiveness in the industry, helping managers to more effectively analyze their companies' situations using intelligent analytics and create accurate management dashboards. The research results improve the decision-making process and, as a strategy, pave the way for increased productivity and competitiveness in the market. This innovation in the use of business intelligence can serve as a new model for various manufacturing industries, creating a fundamental and intelligent transformation in decision-making processes. In today's competitive world, manufacturing industries increasingly require intelligent systems to enhance productivity and support managers in strategic decision-making. Business intelligence, as a key tool, plays a significant role in identifying organizational status and making strategic decisions. The purpose of this research is to identify key indicators of business intelligence performance in the tile and ceramic manufacturing industries. The desired KPIs were extracted through in-depth interviews with 12 experts in this field using thematic analysis. Expert selection was based on expertise and experience in related fields. After thematic analysis using MAXQDA software, 72 KPIs were identified, categorized into 12 organizing indicators, and further grouped into four overarching dimensions: financial, production, commercial, and human resources. The findings can increase productivity and competitiveness in the industry, helping managers to more effectively analyze their companies' situations using intelligent analytics and create accurate management dashboards. The research results improve the decision-making process and, as a strategy, pave the way for increased productivity and competitiveness in the market. This innovation in the use of business intelligence can serve as a new model for various manufacturing industries, creating a fundamental and intelligent transformation in decision-making processes.

https://karafan.tvu.ac.ir/article_247746_c8b9b57d21b38188b8b94ad081c16ed6.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 From theory to practice in aviation: Team coaching to improve performance From theory to practice in aviation: Team coaching to improve performance 248140 10.48301/kssa.2025.489871.3051 FA Amirhossein Bagherieh-Mashhadi PhD student of Entrepreneurship, College of Management, University of Tehran, Tehran, Iran. 0000-0003-2934-7975 Mohammad Azizi Associate Professor of Entrepreneurship, College of Management, University of Tehran, Tehran, Iran 0000-0003-4399-6605 Journal Article 2024 12 29 Team coaching is used to improve team performance through intervention actions. However, less attention has been paid to the scientific coaching capacity in Iran's air transport industry. Therefore, the aim of the current research is to conceptualize team coaching by considering the characteristics of the field of air traffic control. This research is applied in terms of purpose and descriptive-survey research in terms of method. The spatial scope of the research is the Iranian air traffic control community and the research done in 2023. Therefore, the statistical population includes experiential experts who have knowledge and experience of teamwork and enough time to participate in the survey. The sampling method is also targeted. The method of collecting information for theoretical foundations is library method and a questionnaire was used to collect data. In the first step, a theoretical model of team coaching was obtained by deeply studying the subject literature and extracting explanatory factors. In the following, using the fuzzy Delphi method, the importance of each of these factors was investigated, and the team coaching framework was obtained based on the opinions of ATC control experts. In short, the theoretical framework of team coaching includes 40 important indicators in the field of flight care teamwork, which were categorized into three main categories and 7 subcategories, and psychological safety at work has the highest level of importance among the indicators of team coaching. Applying the scientific method of team training can lead to the improvement of the performance of ATC controllers. Team coaching is used to improve team performance through intervention actions. However, less attention has been paid to the scientific coaching capacity in Iran's air transport industry. Therefore, the aim of the current research is to conceptualize team coaching by considering the characteristics of the field of air traffic control. This research is applied in terms of purpose and descriptive-survey research in terms of method. The spatial scope of the research is the Iranian air traffic control community and the research done in 2023. Therefore, the statistical population includes experiential experts who have knowledge and experience of teamwork and enough time to participate in the survey. The sampling method is also targeted. The method of collecting information for theoretical foundations is library method and a questionnaire was used to collect data. In the first step, a theoretical model of team coaching was obtained by deeply studying the subject literature and extracting explanatory factors. In the following, using the fuzzy Delphi method, the importance of each of these factors was investigated, and the team coaching framework was obtained based on the opinions of ATC control experts. In short, the theoretical framework of team coaching includes 40 important indicators in the field of flight care teamwork, which were categorized into three main categories and 7 subcategories, and psychological safety at work has the highest level of importance among the indicators of team coaching. Applying the scientific method of team training can lead to the improvement of the performance of ATC controllers.

https://karafan.tvu.ac.ir/article_248140_315cffb2167255c466ebff6501d808ce.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Public Problem Recognition: Systematic Literature Review Public Problem Recognition: Systematic Literature Review 248141 10.48301/kssa.2025.496482.3097 FA Amin Jalalmanesh PhD student, Department of Public PolicyMaking, Kish International Campus, University of Tehran, Tehran, Iran. 0009-0008-5695-9583 Ali Asghar Pourezzat Full Professor, Department of Public Administration, Faculty of Management, University of Tehran, Tehran, Iran. 0000-0002-1875-3479 Abbas Nargesian‎ Associate Professor, Department of Public Administration, Faculty of Management, University of Tehran, Tehran, Iran. 0000-0003-0598-5630 Journal Article 2025 01 07 Policymakers must make sound and comprehensive decisions to address the needs and difficulty of their goal society, and this requires having a model and tool that can identify the “right public problems” before addressing them in public problems. The aim of the present study (focusing on the initial stage of the policy-making process) is to provide a model for communication between officials, legislators, and policymakers in identifying public problems. This was done using a systematic literature review method, which resulted in the identification of 291 documents. After applying the inclusion and exclusion criteria, 40 relevant documents were screened and examined in more depth. From the extracted narratives, 112 codes, 9 subcategories, and 3 main categories were categorized. This research was able to transform scattered studies into a coherent whole and, by providing a model and filling the theoretical gap regarding how to identify public problems, showed that "identifying public problems" includes a chain of interconnected categories: the emergence of the difficulty, the feeling of the difficulty (including difficulty sensation and difficulty identification), Problems perception & Understanding (including typology, Categorizing & ‎prioritizing, and root finding), and finally the Public Problems Recognition. This model can be the basis for developing a system for Public Problems Recognition and Redefining the national and regional policy-making process. Policymakers must make sound and comprehensive decisions to address the needs and difficulty of their goal society, and this requires having a model and tool that can identify the “right public problems” before addressing them in public problems. The aim of the present study (focusing on the initial stage of the policy-making process) is to provide a model for communication between officials, legislators, and policymakers in identifying public problems. This was done using a systematic literature review method, which resulted in the identification of 291 documents. After applying the inclusion and exclusion criteria, 40 relevant documents were screened and examined in more depth. From the extracted narratives, 112 codes, 9 subcategories, and 3 main categories were categorized. This research was able to transform scattered studies into a coherent whole and, by providing a model and filling the theoretical gap regarding how to identify public problems, showed that "identifying public problems" includes a chain of interconnected categories: the emergence of the difficulty, the feeling of the difficulty (including difficulty sensation and difficulty identification), Problems perception & Understanding (including typology, Categorizing & ‎prioritizing, and root finding), and finally the Public Problems Recognition. This model can be the basis for developing a system for Public Problems Recognition and Redefining the national and regional policy-making process.

https://karafan.tvu.ac.ir/article_248141_f12b9019f2c80eb787ce1599c00617e4.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 Investigation of Risk Preference Based on the Big Five Personality Traits in Active Investors in Tehran Stock Exchange Investigation of Risk Preference Based on the Big Five Personality Traits in Active Investors in Tehran Stock Exchange 248142 10.48301/kssa.2025.516938.3187 FA Ali Ghayori Moghadam Department of Accounting, Faculty of Business and Economics, Persian Gulf University, Iran 0000-0002-2989-5333 Safdar Alipour Assistant professor, business and economics school, Persian Gulf University, Bushehr, Iran 0000-0003-0502-0732 Mehdi Rezaei Assistant professor, business and economics school, Persian Gulf University, Bushehr, Iran 0000-0003-1809-3850 Journal Article 2025 04 14 The concept of risk in investment and individually risk taking and risk aversion is one of the important concepts in managing capital and investing. Different people have different levels of risk taking. From the psychological point of view, individuals can be classified into different personality types, and different types may have a different risk-taking approach to investing. The purpose of this study is to examine the relationship between the five great factors of personality with the risk preference. For this purpose, the required information was collected by sending a questionnaire to 202 people who were selected in a accessible manner among all active investors in Tehran Stock Exchange. To test the hypotheses, Pearson correlation and regression were used. Findings showed that Openness to Experience individuals tend to accept more risk and Conscientiousness individuals tend to accept less risk. Regression analysis showed that among big five factors of personality, conscientiousness (β=-0.20) and emotional instability neuroticism (N) (β= 0.17) is significant in model regression criterion. The results also show that gender, years of experience in investing, age, field of study, and have no significant effect on risk aversion level. The results of this research can be used to understand the financial behavior of investors and predict their behavior. The concept of risk in investment and individually risk taking and risk aversion is one of the important concepts in managing capital and investing. Different people have different levels of risk taking. From the psychological point of view, individuals can be classified into different personality types, and different types may have a different risk-taking approach to investing. The purpose of this study is to examine the relationship between the five great factors of personality with the risk preference. For this purpose, the required information was collected by sending a questionnaire to 202 people who were selected in a accessible manner among all active investors in Tehran Stock Exchange. To test the hypotheses, Pearson correlation and regression were used. Findings showed that Openness to Experience individuals tend to accept more risk and Conscientiousness individuals tend to accept less risk. Regression analysis showed that among big five factors of personality, conscientiousness (β=-0.20) and emotional instability neuroticism (N) (β= 0.17) is significant in model regression criterion. The results also show that gender, years of experience in investing, age, field of study, and have no significant effect on risk aversion level. The results of this research can be used to understand the financial behavior of investors and predict their behavior.

https://karafan.tvu.ac.ir/article_248142_954e454a040a1f6e86ceb7f280b539c3.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 The Interactive Effect of Managerial Overconfidence and Institutional Shareholders' Attention Diversion on Corporate Social Responsibility in the Tehran Stock Exchange. The Interactive Effect of Managerial Overconfidence and Institutional Shareholders' Attention Diversion on Corporate Social Responsibility in the Tehran Stock Exchange. 252313 10.48301/kssa.2025.538330.3271 FA Maryam Lalehmazhin Ph.D.Student, Department of Accounting, Shahid Chamran University of Ahvaz, Ahvaz, Iran. Seyed Ali Vaez Associate Professor, Department of Accounting, Shahid Chamran University of Ahvaz, Ahvaz, Iran. 0000-0001-9427-734X Mohammad Ramazan Ahmadi Associate Professor, Department of Accounting, Shahid Chamran University of Ahvaz, Ahvaz, Iran 0000-0001-9427-734X Hassan Farazmand Professor of Economics, Department of Accounting, Shahid Chamran University of Ahvaz, Ahvaz, Iran. 0000-0001-6867-8182 Journal Article 2025 08 31 Abstract Abstract: Corporate Social Responsibility (CSR), as a commitment to maintaining legitimacy and long-term sustainability, is influenced by managerial behavior and shareholder oversight. Behavioral traits of managers and weak monitoring mechanisms can hinder the fulfillment of these responsibilities. This study examines the interactive effect of managerial overconfidence and institutional investors’ attention deviation on CSR and its legal, economic, and ethical dimensions in Iranian listed companies. The statistical population includes 132 firms listed on the Tehran Stock Exchange during the years 2014–2023, analyzed using panel regression models with fixed effects. The findings indicate that managerial overconfidence has a positive and significant effect on overall CSR as well as its economic and ethical dimensions, but not on the legal dimension. Institutional investors’ attention deviation has a negative and significant effect across all dimensions. The interaction effect of these two variables is positive for overall CSR and the economic dimension, negative for the ethical dimension (due to weakened institutional monitoring), and insignificant for the legal dimension. These results are consistent with agency and legitimacy theories. The study provides new insights for policymaking and strengthening institutional monitoring. Abstract Abstract: Corporate Social Responsibility (CSR), as a commitment to maintaining legitimacy and long-term sustainability, is influenced by managerial behavior and shareholder oversight. Behavioral traits of managers and weak monitoring mechanisms can hinder the fulfillment of these responsibilities. This study examines the interactive effect of managerial overconfidence and institutional investors’ attention deviation on CSR and its legal, economic, and ethical dimensions in Iranian listed companies. The statistical population includes 132 firms listed on the Tehran Stock Exchange during the years 2014–2023, analyzed using panel regression models with fixed effects. The findings indicate that managerial overconfidence has a positive and significant effect on overall CSR as well as its economic and ethical dimensions, but not on the legal dimension. Institutional investors’ attention deviation has a negative and significant effect across all dimensions. The interaction effect of these two variables is positive for overall CSR and the economic dimension, negative for the ethical dimension (due to weakened institutional monitoring), and insignificant for the legal dimension. These results are consistent with agency and legitimacy theories. The study provides new insights for policymaking and strengthening institutional monitoring.

https://karafan.tvu.ac.ir/article_252313_13edc29b484f95894c1d0a3465055944.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 The Impact of Strategic Human Resource Management Components on the Performance of Sports Businesses The Impact of Strategic Human Resource Management Components on the Performance of Sports Businesses 232468 10.48301/kssa.2025.528260.3240 FA Farnaz Fakhri Associate Professor, Department of Sport Management Faculty of Sport Sciences, Arak University, Arak, Iran. 0000-0002-9766-7594 Hamideh Dashti Marvili MSc, sports management, Arak University, Ara, Iran. Journal Article 2025 06 04 The aim of the present study was to investigate the impact of strategic human resource management components on the performance of sports businesses. The present study is an applied research in terms of purpose and a descriptive-correlational research in terms of method, which was conducted using the structural equation method. The statistical population of the present study consisted of 400 managers and employees of public and private sports businesses in Hamedan province. According to Morgan's sample size determination table, 196 individuals from the aforementioned population were selected as a statistical sample by stratified random sampling. The standard strategic human resource management questionnaire by Chang and Hong (2005) and the business performance questionnaire by Holly et al. (2005) were used to collect data. The face and content validity of the questionnaires were confirmed by experts, and their reliability was confirmed by Cronbach's alpha coefficient of 0.95 and 0.97, respectively. The structural equation model was used to test the hypotheses using SPSS23 and PLS3 Smart software. The results showed that strategic human resource management and all its components had a positive and significant effect on the performance of sports businesses (p≥0.005, t≤1.96). Based on the research results, sports business managers should focus on and implement post-employment training, providing opportunities to learn new skills, distributing the necessary resources to get things done in the workplace, and any other development activities. The aim of the present study was to investigate the impact of strategic human resource management components on the performance of sports businesses. The present study is an applied research in terms of purpose and a descriptive-correlational research in terms of method, which was conducted using the structural equation method. The statistical population of the present study consisted of 400 managers and employees of public and private sports businesses in Hamedan province. According to Morgan's sample size determination table, 196 individuals from the aforementioned population were selected as a statistical sample by stratified random sampling. The standard strategic human resource management questionnaire by Chang and Hong (2005) and the business performance questionnaire by Holly et al. (2005) were used to collect data. The face and content validity of the questionnaires were confirmed by experts, and their reliability was confirmed by Cronbach's alpha coefficient of 0.95 and 0.97, respectively. The structural equation model was used to test the hypotheses using SPSS23 and PLS3 Smart software. The results showed that strategic human resource management and all its components had a positive and significant effect on the performance of sports businesses (p≥0.005, t≤1.96). Based on the research results, sports business managers should focus on and implement post-employment training, providing opportunities to learn new skills, distributing the necessary resources to get things done in the workplace, and any other development activities.

https://karafan.tvu.ac.ir/article_232468_e901e3f645ff99b9f02f236790d7fe96.pdf

National University of Skill Karafan Journal 2382-9796 23 3 2026 07 23 A comparative investigation of the place of skill training in Iran and the world A comparative investigation of the place of skill training in Iran and the world 237087 10.48301/kssa.2025.480073.3002 FA Yaghoub Dadgar Asl Assistant Professor/ Department of Mechaniccal Engineering, Technical and Vocational University (TVU), Tehran, Iran 0000-0002-5084-2017 Elyas Haddadi Department of Mechaniccal Engineering, Technical and Vocational University (TVU), Tehran, Iran 0000-0003-3942-943X Journal Article 2024 09 23 In today's world, the position of skill training is obvious to everyone, skill training increases productivity and job creation and brings satisfaction to employers, capital owners and industries. Because in all countries they have come to the conclusion that skill training increases the specialized and professional skills of people to get their favorite jobs and businesses and increases their efficiency in doing things. Skill training helps in improving decision-making ability, problem solving, creative thinking, effective relationship with others, stress control, etc. Undoubtedly, increasing the efficiency and effectiveness of skill-related training is done in the shadow of its interaction with sub-systems, i.e. labor market, industry, employment and employers. The countries of the world take different procedures when faced with skill training, and these factors cause their success or failure in this important matter. In industrialized and advanced countries, skill training are defined and implemented based on the needs of the industry, but in developing countries, skill training are implemented without considering the needs of society and industries. In this paper, the Islamic Republic of Iran is compared with several advanced and developing countries in terms of skills training. The results showed that, in Iran, due to the unsystematic expansion of skills training, its effectiveness has remained sterile. This research has provided the necessary solutions to achieve the success of skills training in Iran. The results of this research help to develop and improve skills training in Iran. In today's world, the position of skill training is obvious to everyone, skill training increases productivity and job creation and brings satisfaction to employers, capital owners and industries. Because in all countries they have come to the conclusion that skill training increases the specialized and professional skills of people to get their favorite jobs and businesses and increases their efficiency in doing things. Skill training helps in improving decision-making ability, problem solving, creative thinking, effective relationship with others, stress control, etc. Undoubtedly, increasing the efficiency and effectiveness of skill-related training is done in the shadow of its interaction with sub-systems, i.e. labor market, industry, employment and employers. The countries of the world take different procedures when faced with skill training, and these factors cause their success or failure in this important matter. In industrialized and advanced countries, skill training are defined and implemented based on the needs of the industry, but in developing countries, skill training are implemented without considering the needs of society and industries. In this paper, the Islamic Republic of Iran is compared with several advanced and developing countries in terms of skills training. The results showed that, in Iran, due to the unsystematic expansion of skills training, its effectiveness has remained sterile. This research has provided the necessary solutions to achieve the success of skills training in Iran. The results of this research help to develop and improve skills training in Iran.

https://karafan.tvu.ac.ir/article_237087_916ed8d44850385598f0743000c46f8b.pdf