This research studies the relationship between customer knowledge management and Dynamic Capabilities. Since customer knowledge management is playing a pivotal role in competitive environments, and also considering companies endeavor to reach sustainable competitive advantage that studying these two concepts, Dynamic Capabilities and customer knowledge management, therefore studying the relationship between customer knowledge management and Dynamic Capabilities is the main idea of this research. To do so, 16 hypotheses were proposed and tested. Results of tests confirmed positive and significant relationship between 5 hypotheses out of 16 at the significance level of 95% including: "the relationship between customer knowledge management and sensing dimension of Dynamic Capabilities", the relationship between knowledge about customer dimension of customer knowledge management and Dynamic Capabilities", "the relationship between knowledge about customer dimension of customer knowledge management and sensing dimension of Dynamic Capabilities", the relationship between knowledge about customer dimension of customer knowledge management and seizing dimension of Dynamic Capabilities", and finally "the relationship between knowledge from customer dimension of customer knowledge management and sensing dimension of Dynamic Capabilities". This research has been conducted in Barid Smaneh Novin, one of the leader companies in IT industry of Iran. This company is continuously facing many challenges because of high-frequency of environmental uncertainties and customers' freedom of choice.

Today, the concept of competition among companies operating in the industry is different because of the lack of certainty and stability in the business environment. Based on this paradigm shift, companies need to focus on building their own strengths and competencies in order to remain and market success. In the meantime, the Dynamic capability, as a new strategy for sustainable competitive advantage, has been the focus of attention of management thinkers. In this paper, it is attempted to consider the concept of Dynamic capability in the form of three dimensions, why, what and how to consider in a retrospective view. For this purpose, by qualitative research method and using systematic review method in the scientific base of Scopus, after screening, 99 articles were selected for extraction of information. In the discussion of why, it was observed that the underlying factors, theoretical assumptions, and the underlying theories created the concept of Dynamic capability. Also, in the context of the discussion, different types of features and characteristics of Dynamic capability were presented, which was presented in five categories of process, institutionalization, application scope, hierarchy, and analysis unit. Finally, in the discussion of how, in the form of the 3 sections of the foreground, the performance and results, the mechanisms and functions used by the Dynamic capability were explained.

Organizational profitability in competitive markets is one of the important paradigms in organizational and performance issues that has been widely studied. Organizations that have a good understanding of this topic will be better performing and more profitable. Therefore, the present study aims to explain the relationship between Capabilities Dynamic, Emotional Marketing, Brand Loyalty and Organizational Profitability. In this regard, the required data were collected using the standard questionnaire of the target population of the research (Active Representatives of Pasargad Insurance, Khorasan Razavi, whose number is 261 and based on the table). Morgan the A sample of 152 individuals was selected (collected). The conceptual design of the research was evaluated using structural equation modeling using PLS software and path analysis method. The results showed that emotional marketing through brand loyalty had a positive effect on organizational profitability. Also, the results indicated that the Dynamic Capabilities of the organization also had a positive impact on organizational profitability.

Purpose: As competition in the financial markets expands, companies in the field are more successful in enhancing their Dynamic Capabilities through the creation of unmatched values and resources, allowing them to gain greater market share. Developing these Capabilities, while having potential future returns from a competitive perspective, can also improve the level of interaction of the company with stakeholders and enhance the company's competitive performance. Therefore, focusing on the analysis and evaluation of research and development costs can, as a measurable basis, help to better understand the development capacity of companies and disclose it as an information base in the form of financial reporting. The Purpose of this research is the effect of the Dynamic competitive Capabilities on financial reporting quality. Method: In terms of purpose, the present study is an applied research and in terms of data collection method, it is a quasi-experimental post-event research in the field of positive accounting research. Eviews software tested the research hypothesis. In this study, 71 companies in Tehran Stock Exchange during the period 2014 to 2018 were studied. In this study, technological capability based on Data Envelopment Analysis (DEA) was used to measure Dynamic competitiveness, and the quality of accruals and voluntary accruals was used to measure the quality of financial reporting. Result: Based on the combined data, the F-Limer test was used to determine the significance or tabularity of the data at the significant level of the model. According to the obtained results, the significance level of F-Limer statistic for all models is less than 0. 05, so the null hypothesis of the test is rejected and indicates that the panel data method should be used to estimate the research models. According to the results of this test and its significance level, it was determined that the models should be estimated by the method of fixed effects. According to the results of this test and its significance level, it was determined that the models should be estimated by the method of fixed effects. The results of statistical analysis and testing of research hypothesis showed that technology based on source-based approach has a positive and significant effect on the quality of corporate financial reporting. Conclusion: This result suggests that with the development of Dynamic competitiveness, the company will be more capable of creating more sustainable resources at a competitive market level, which can lead to improved quality of corporate financial reporting. Companies with technological Capabilities based on investment in research and development seek to create value and maintain the necessary dynamism in a competitive environment and will strive to timely disclose financial functions and investment in research and development to news stakeholders. Communicate to the company to increase the level of trust and confidence in the company to achieve greater returns.