مطالب

The aim of this study is to define and introduce the variable of export entrepreneurship and factors affecting it in a global export-centric model. However, we seek to find the effect of the variables of export entrepreneurship and export market orientation on export performance. To test the research hypotheses, a sample of 296 people employed in food and agricultural products company located in Tehran Province has been used, whose information has been obtained. Data has been collected using standard questionnaire and the obtained information has been analyzed by SPSS and Smart PLS software. The research findings demonstrate that resources and the intensity of competition have a positive effect on export entrepreneurship, but the impact of market distance on export entrepreneurship has not been confirmed. The results indicate the positive impact of export market orientation and export entrepreneurship on the export performance of sample companies. However, the moderating impact of the degree of globalization on the relationship between export market orientation and export performance has been confirmed.

Today, the world faces a major problem called population growth, one of the consequences of which is food shortages. Therefore, organic farming is considered as one of the most effective approaches to responding to the challenges facing human beings in realizing sustainable development. The purpose of this research is to provide a comprehensive model of branding for sensory marketing based on an interview with 20 experienced experts and marketing proficient, aspects of model and variables related to the use of MAXQDA software has been identified. Finally, based on the detected final criteria, the model is presented based on the data theory method. The results of open coding of the collected qualitative data using the interviewing tool showed that 86 open codes were identified among 331 concepts. Finally, 86 initial codes in the form of 18 categories of brand value, trust, brand awareness, marketing, brand image, knowledge and vision of production and development, risk, performance, cultural factors of consumption, financial factors, process, competitive advantage, socio-ecological responsibility, role of Government organizations, customer requirements, brand identity, customer loyalty, product attributes, are identified.

This paper offered a procedure for ranking the entrepreneurial and innovative indicators using Multi Criteria Decision Making (MCDM), taking into account three individual,organizational and cultural dimensions simultaneously in decision making procedure. Henceforward, by using the Meta synthesis framework, the form of group classification of indicators from afinding’s combination was suggested and recognized. After that, the entrepreneurship and innovation specialists' sight were congregated based on Meta-analysis. Then, the indicators were arranged using Analytical Network Process (ANP) and the Decision-Making Trial and Assessment Laboratory (DEMATEL). The outcomes found from Meta-analysis and MCDM methods were used as input and output data, respectively, to describe the methodology of evaluating and prioritizing entrepreneurial and innovative criteria in smart international companies.

Strategic management accounting, including systems and processes in the modern era, is characterized by changes in the competitive environment that, Can be achieved through the participation of companies in the management accounting system, Assist financial managers to make decisions in the value chain and develop green accounting functions. Unfortunately, though, over time, strategic management accounting techniques are still unknown to corporate executives, especially in environmental processes, leading to a decline in corporate participation in strategic decision making. The Purpose of this research is Capacity Building Green Accounting Consequences Based on Explanation of Strategic Management Accounting Techniques by analysis of CARD and developed the theory of Rough (ERST). The methodology of this research is developmental, applied and hybrid and two groups of target population participated in this research. In the first part of 15 experts in the field of accounting at the university level an In the second part, 35 executives participated matrix Tehran Stock Exchange through a questionnaire that both the target population, sampling was homogenous. In this research, in the qualitative part, the components and indices related to the research variables were selected based on content analysis and cross-analysis and then based on Delphi analysis and hierarchical analysis in order to achieve theoretical adequacy. Then, in the quantitative section, through the analysis of the Rough Complex analysis, the decision tree determined the most effective green accounting function/outcome and strategic management accounting technique, and finally, the product life cycle costing technique is the most effective strategic management accounting technique for enhancing green accounting functions. In fact, the results showed that product cycle costing technique is a factor for enhancing the cost savings of recycling and waste recycling costs and increasing the competitiveness of the company as a component of green accounting competitive Consequences.