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This article aims to provide a model to explain the role of green human resource management in the resilience economy of small and medium-sized companies. The method of this research is a developmental-applied type of mixed research (qualitative-quantitative), which was used in the qualitative part of the Foundation (emerging) data method to identify components and indicators, and in the quantitative part, the descriptive-survey method was used. The statistical population in the qualitative part included experts (university faculty members) in the fields of human resource management, environment, and economics, after 28 interviews, the research reached theoretical saturation, and in a small part of the Cochran formula, there were 229 employees of the company. Industrial companies of Eshtehard town were selected. In the qualitative section, 13 codes were identified in process factors, 14 codes in prefixes, and 10 codes in suffixes. For the resistance economy, a researcher-made questionnaire with 31 indicators was used. The validity of the questionnaire was confirmed by the CVR method. Cronbach's alpha of the green human resources management questionnaire was equal to 0.761 and the resistance economy questionnaire was equal to 0.870. Two types of internal and external validity were used to validate the model. The results of the analysis of factor loadings of research components showed that there is a positive and significant linear relationship between each dimension of green human resource management. The results of the research model, it showed that among the identified factors, the antecedent dimension with a coefficient of 0.819, process factors with a coefficient of 0.797 and suffixes with a coefficient of 0.713, and finally, the coefficient of the impact of green human resources management on the resistance economy was obtained as 0.914, which shows the impact of 91 A percentage of aspects of green human resource management had resistance on the economy.

In the field of corporate tax behavior, corporate governance mechanisms are effective for shaping and monitoring the behavior of managers. The board, which is responsible for allocating resources, improving performance and increasing shareholder wealth, plays a central role in choosing a tax management strategy. Hence, companies with different governance structures may adopt different types of tax management. Therefore, it can be argued that corporate governance mechanisms can affect corporate tax activities. In order to achieve the weight of the identified criteria, the network analysis process method was used. The purpose of this method was to structure the decision-making process, according to a scenario affected by multiple independent factors. In this method, there can be a relationship between all levels, while in the method of hierarchical analysis process, this relationship could only be from high levels to low levels. The method of the network analysis process, such as the hierarchical analysis process, calculates the inconsistency of all judgments by the conformity rate, and the calculated inconsistency rate must be less than 10%. The compatibility coefficient of the final matrix shows the validity of the questionnaire. In order to analyze the data, Super Decision 1.6.0 software developed by Thomas L. Saati, the inventor of this method, as well as MS Excel 2019 software were used. There is considerable evidence that increasing tax requirements can increase tax compliance, but typically some types of tax offenses are used as a tool to control the phenomenon of tax default.

This study presents a significant contribution to the field of sustainable cultural tourism at world heritage sites, a crucial area in light of the World Tourism Organization's (WTO) projections for 2030. Employing a comprehensive and integrated approach, the research systematically synthesizes existing qualitative studies to address the question of sustainable development in this context. A rigorous meta-synthesis, following the methodology of Sandelowski and Barroso, was applied to 43 scientifically credible articles selected via the Critical Appraisal Skills Programme (CASP). This selection process ensured the inclusion of high-quality research. The study's major intellectual contribution is the development of a new paradigmatic model for understanding sustainable cultural tourism at world heritage sites. This model was constructed using Grounded Theory Strategy and Maxqda2020 software, facilitating a structured analysis and interpretation of the data. The model organizes 99 primary codes into 20 main and secondary categories, providing a comprehensive framework that encapsulates the core phenomena of the field. Moreover, the study's findings are further validated through the use of Cohen's kappa Coefficient in SPSS, achieving a score of 0.714, which experts have confirmed. This statistical validation underscores the reliability of the research outcomes. Overall, this study not only synthesizes a wide range of existing qualitative research but also advances the field by offering a novel model and ensuring the reliability of its findings. These contributions are particularly relevant for policy makers and practitioners focused on the sustainable development of tourism, especially in the context of preserving cultural heritage at world heritage sites.

The visitors visit the museums with different motivations. Since, motivation is prerequisite for decision-making and choice of destination, the motivation and needs of different visitors should be investigated effectively and efficiently. In addition, move towards the visitor motivation and needs can follow visitor satisfaction and increasing the number of visitors. Current research aims to identify the motivation of Isfahan Constitutional Museum visitors and compare it with Maslow's hierarchy of needs. Descriptive statistics and a qualitative method with the help of MAXQDA software were used to examine the research question, and the data was gathered through semi-structured interviews. The convenience sampling was used to collect data. The data reached the saturation point in interview number 40. The results illustrated that self-actualization needs are the first motivation for visiting the museum, which is divided into eleven open codes as visiting historical places and increasing historical information, learning, and interest, familiarity with the constitutional history and its events, interest in learning about the country's history, increasing historical information, taking photos, enjoying the architecture of the museum building and learning about it, academic research about the most influential people in the constitutional revolution, touching, feeling, smelling, and sensing history of Iran, familiarity with celebrities and characters of the museum, acquaintance with the biography of Haj Aqa Nourollah. Social needs were another motivation for visiting the museum. In addition, the need for safety and security was the last but not the least need that attracted the visitors to the museum.