mohammadhossein ranjbar

 The main objective of this research is to examine the impact of firm size and ownership structure on sustained innovation capability in companies listed on the Tehran Stock Exchange. 

 Given the structure of the data studied in this research, a ten-year period (from 2014 to 2023) was analyzed using the panel data method. The research data is a screened sample from the companies listed on the Tehran Stock Exchange, covering a total of 133 companies. To conduct the statistical analysis and model analysis, the EViews version 12 software was used. 

 The findings revealed that the estimated coefficient for ownership structure, at 0.0869 with a significance level of 0.0078, indicates a direct and significant relationship between this variable and the firm’s innovation capability. Additionally, the estimated coefficient for firm size, at 0.0674 with a significance level of 0.0021, shows a direct and significant relationship between this variable and the firm’s innovation capability. 

 It can be concluded that the larger the firm size and the more transparent the ownership structure, the greater the firm's innovation capability. Therefore, financial and economic planners should seriously consider these factors and take effective actions to promote innovation in companies and financial-economic institutions.

The increasing development of the competitive environment and the globalization of the product market have caused organizations to make significant efforts to supply, procure, produce, and distribute their company's goods in order to be able to respond to the diverse needs of customers in the shortest time and at the lowest cost. In order to achieve the goals of the model, the research approach is exploratory and the qualitative method of the grounded theory technique has been used to extract the components. The statistical population includes interviews with 17 experts. The results of the research showed that the proposed model includes six components with the categories of causal conditions, pivotal conditions, background category, intervening conditions, strategies, and consequences and is related to them, and the causal conditions consist of main and sub-themes. The cost management approach includes sub-components such as cost analysis and planning, supply chain optimization, cost driver analysis, and cross-border cost allocation. The results indicated that the use of management accounting as a strategic tool can help improve the performance and value of listed companies.

Economic algorithmology is used to understand data structure, relationships, and dynamics and the models used to analyze them. In macroeconomics, data includes complex information such as inflation rates, interest rates, GDP, and related financial variables that significantly impact financial markets. This requires specialized knowledge of economic, statistical, and information technology concepts. Therefore, given the importance of this issue, the present study aims to analyze dynamic algorithmic data on the stock market with an emphasis on the economic turbulences of the TARCH BEKK and VAR models in the Tehran Stock Exchange. For this purpose, using information related to macro variables and capital market indices over 10 years, from 2013 to 2022, the research hypotheses were examined and in this regard, the TARCH-BEKK, VAR, and Granger causality models were used to test the research hypotheses. The results show that the release of news resulting from changes in inflation rates, interest rates, exchange rates, and oil prices can affect stock returns.

Relationship between Income Quality and Cost of Equity: the Role of Voluntary Disclosure of Non-Financial Information and Sustainability PerformanceThe purpose of this study is to investigate the relationship between income quality (IQ) and cost of equity (CEC) through the role of voluntary disclosure of non-financial information and sustainability performance (SP). SP indicators (60 indicators) are used in three economic, social and environmental dimensions to measure the voluntary disclosure of non-financial information at both retrospective and prospective levels and SP, and the data of 120 firms in the period of 2015-2021 have been used to calculate research variables. The results of data analysis using multiple regression and panel data method indicate that the IQ does not have a significant effect on the CEC, which is observed by entering the adjusting variables (voluntary disclosure and SP). Voluntary retrospective and prospective non-financial information and SP have a significant impact on the relationship between the IQ and CEC.

The possibility of fraud or mistakes in accounting and financial reporting processes or non-compliance with financial reporting standards reduces public trust and increases the level of investment risk. Based on this, the various stakeholders of the capital market pay special attention to the quality of financial reporting. Considering the importance of the subject, this research was conducted with the aim of providing a qualitative model of financial reporting based on structural, supervisory and functional components and using the Grounded Theory method with an in-depth interview of 12 experts in the field of finance and investment. In this way, first, using snowball sampling and based on the opinion of experts, the categories under the title of causal conditions, intervention conditions, contextual conditions, and strategic factors and consequences were analyzed using Max Kuda software, and suitable model variables were identified. The results showed management ability, dividend payment, and investment efficiency, dual role of the CEO, independence and size of the board of directors, institutional ownership and concentration of ownership, independent auditor, competitive product market, audit committee independence, financial leverage, long-term debt, social responsibility and type of ownership. The most effective components are on the quality of financial reporting

Investigating the relationship between risk aversion and stock returns can help to better understand the behavior of investors in the capital market. How investors view risk and how this attitude has a direct impact on stock returns is important. This information can help us to adopt more appropriate investment strategies in the capital market. Therefore, this research was conducted with the aim of investigating the non-linear relationship between risk aversion and stock returns among companies listed on the Tehran Stock Exchange. In terms of the purpose, this research is considered as applied research, from the aspect of inference, it is placed in the descriptive-correlation research group. To collect information, 143 companies were selected as a statistical sample from the Tehran Stock Exchange in the period from 1392 to 1401. Research hypotheses were analyzed using panel data regression and combined regression in Eviews10 software. The analysis of hypotheses to investigate nonlinear relationships using the generalized least square method (EGLS) showed that risk aversion caused by the standard deviation of stock returns has an R-shaped nonlinear effect on stock returns. Risk aversion caused by the difference between the expected return and the actual return has a non-linear U-shaped effect on stock returns. Risk aversion caused by the difference between dividends and bank profits has a non-linear U-shaped effect on stock returns. Risk aversion caused by the difference between dividends and government bond yields does not have a significant non-linear effect on stock returns.

Investment is one of the most important economic decisions. its importance for economic and social development is as big as it has turned it into one of the powerful lever to reach development. one of the most effective factors for investment growth the existence of symmetric information on capital markets. because obtaining correct investment decisions requires sufficient and clear information. cash flow management leads to great success in the company and its failure to manage them. and the lack of its management causes bankruptcy of the companies. This study aims to propose pattern presentation evaluating firm performance based on cash flow)operational, free, equity, and capital(in distressed and non-distressed financial situations.The population consisted of firms listed in Tehran Stock Exchange, out of which 197 were selected within the 2012–2021 timeframe as samples for statistical analysis using multiple linear regression .Findings reveal that according to the significance of models in distressed and non - distressed companies extracting two patterns from them can be concluded to examine relationship between independent variables (cash flows: operational, free, equity, and capital) and control variables (firm size, financial leverage, and Tobin’s Q) with dependent variables (Gross Profit Marginو Return on Assetو Inventory Turnover(to evaluate the performance of companies, it is well to explain in the sample companies of tehran stock exchange . To identify distressed and non-distressed firms Kordestani and Tatli’s model was used; several models are derived from this model that are widely used in Iran and include the best explanatory variables in discriminant and logit analyses with an overall accuracy of 93%.

In banking, customer management and validation are crucial to maintain financial security and organizational stability. A fundamental challenge in this area is the identification of appropriate indicators for validating and ranking customers. Because these customers generally have limited access to financial and credit information and cannot provide guarantors or good credit records, it is very challenging to determine correct and reliable indicators. Also, to score customers, there is a need to determine an appropriate and fair scoring system. This system should be able to place customers in different categories by considering credit and behavioral criteria and assigning them appropriate points based on their performance. In addition, there is a need to develop methods for evaluating and monitoring customers over time. This research aims to identify the indicators of validation and ranking of customers in micro-lending in Iran’s Middle East Bank.

This research is applied-contextual in terms of purpose and exploratory in terms of method. The statistical population of this research includes all retail banking clients of Digital Middle East Bank who seek low-interest loans at an annual rate of 2%, with a penalty rate of 6%. Statistical methods in this study were carried out in two phases: descriptive and inferential statistics. In the descriptive statistics section, various personality factors including age, gender, education, occupation, current debt status within the banking system, bounced checks history, money laundering records, bank account balance, transaction history, geographic location (residence and workplace), mobile phone model and operating system, as well as credit rating obtained from Iran's credit rating consulting company, were analyzed and presented using tables and graphs. Naive Bayes, Meta, Attribute Selected Classifier, and j48 algorithms were implemented and WEKA software was used to classify criteria and create patterns. Also, to evaluate the validation model and ranking of customers of unsupported microlending, the T-test was used at the significance level of 0.25.

The findings indicate that when assessing a loan application, the following indicators should be considered to determine the applicant's ability to repay the loan or provide suitable collateral. Applicants demonstrating most or all of the following indicators are more likely to meet loan repayment requirements or offer adequate collateral: First, the person's previous loans have been settled 30 days and 60 days after the loan maturity date in the granting bank. Second, the person's previous loans have been settled in other banks. Third, the higher the requested loan amount, the better. Fourth, the person's age is above middle age. Fifth, the person's degree is not a bachelor's degree, diploma, or sub-diploma. Sixth, the person's score is above 40. Seventh, the operating system of the person's phone is not Android. Eighth, the person's phone model is not SAMSUNG or XIAOMI. Ninth, if the investigations related to the person's money laundering status are negative, then preferably, and if necessary, the loan of that person can be approved.

In this approach (unsupported micro-lending), banks should extend loans to individuals only after acquiring comprehensive knowledge about them before initiating any new credit arrangement. It is vital to gather the required data and ensure their creditworthiness and positive reputation. Banks need to obtain reliable and detailed information about borrowers, as extending facilities for maximum profitability also exposes the bank to associated risks.

The aim of the current research is to provide a comprehensive model for providing a model for operational budgeting in fossil power plants based on machine learning and ground theory methods. In this research, the impact of the participatory approach in performance-based budgeting on accountability in the public sector was investigated. Budgeting on the basis of performance provides a basis for more accountability against the use of the organization's resources. In addition, issues such as environmental protection, high initial investment cost and optimal use of resources have a direct impact on the performance of the players in this market. Unfortunately, in the new competitive conditions, the traditional and classic models that assume the economic factors (producers or consumers) to be homogeneous and without interaction do not have the necessary efficiency and do not provide acceptable results. Operational investigation explains the behavior of heterogeneous production units and allows interaction and learning in a dynamic environment, but due to the breadth of the model and its complexities, an analytical solution cannot be used to obtain variables in equilibrium conditions. Due to the advancement of computing technology, the results of agent-based models can usually be evaluated with simulation methods in the context of different scenarios. Production units present their proposed production schedule for every hour to the operating entity. According to the consumption demand forecast for the next twenty-four hours and by implementing the auction mechanism, this institution determines the winning units and the market price, and then by implementing the settlement mechanism, sales and settlements are done. Considering the necessity of balance of consumption and production in the whole country as well as the geographical distribution of production and consumer units, in addition to the amount of consumption, economic restrictions and technical restrictions related to production, transmission and distribution are also considered in the auction mechanism. The findings of the research show that the existing infrastructure of performance-based budgeting does not affect financial accountability in the public sector, while it has a negative effect on operational accountability. The establishment of performance-based budgeting infrastructure and the use of a participatory approach in budgeting will increase the level of accountability of the government in the public sector.

Recent studies show two important factors in the nonlinear behavior of cost and profit. The first factor is cost stickiness, which expresses economic asymmetry in the reaction of cost to increase and decrease in sales. The second factor is related to accounting conservatism, which indicates the asymmetry of financial reporting in identifying good news versus bad news. Although conservatism and cost stickiness are conceptually based on two different and separate phenomena, but they create two similar patterns in the temporal asymmetry of profits. This study examines the relationship between cost stickiness, levels of conservatism and firm life cycle. In this research, by using the combined data technique and by using three models of non-operating accrual items, Basu's model and market value model, and with a sample consisting of 113 companies admitted in the Tehran Stock Exchange during the years 2010-2019, this goal has been investigated.The research results indicate that the stickiness of costs is related to conservatism in all three models. The findings of the research show that in the growth stage between cost stickiness and conservatism of companies, there is a significant negative relationship in all three models, of which Basu's model has more explanatory power. In the maturity stage, there is a negative and significant relationship between the stickiness of costs and the conservatism of companies in the Basu's model and non-operating accruals, but no significant relationship has been observed in the market value model. In the recession stage, the effect of cost stickiness on the reduction of conservatism is significant only based on the market value model. Finally, in the decline stage, no significant relationship was found in any of the three models.

The present study aims to examine the relationship between cost stickiness and conservatism levels according to the type of industry. This purpose is achieved using the combined data technique and three models of non-operating accruals, the Basu model, and the market value model with a sample consisting of 113 companies listed on the Tehran Stock Exchange (TSE) over the period 2011 to 2020. Findings show that based on the model of non-operating accruals in the automotive, pharmaceutical, chemical, and food industries, cost stickiness decreases the level of conservatism. However, in the machinery industry, the relationship is significantly based on this model, but cost stickiness does not reduce the level of conservatism. According to the Basu model in the chemical, food, and basic metals industries, cost stickiness reduces the level of conservatism. But in the pharmaceutical industry and machinery and equipment, there is a significant relationship according to this model, but cost stickiness does not decrease the level of conservatism in companies. Also, based on the market value model in the automotive, chemical, machinery, and basic metal industries, there is a significant association, but cost stickiness does not decrease the level of conservatism in companies.

The role of the capital market is fundamental and decisive in the economy of all countries [6]. Studies show that in the capital market, prices are determined based on macroeco-nomic variables[2]. Accordingly, In this study is to provide a model for measuring the impact of economic policy uncertainty (EPU) on information asymmetryn.The research method is applied and has been made to present a model for measuring the effect of EPU on information asymmetry in the EVIEWS12 and MATLAB2021 software environment. The research time period is determined from 2011 to 2020 and 101 companies are selected based on the applied restrictions to estimate the model. In this study, 40 variables affecting EPU are entered into the According to the results of BMA, the most important variables affecting the EPU is provided[2]. Based on the principal components approach, the EPU index is calculated using the most important variables affecting this variable. Then, with the GARCH model, the uncertainty part of the EPU index is extracted, and finally, using the powerful nonlinear TVPFAVAR model, the shock caused by the EPU variable on the information asymmetry indices in the research period is analyzed. The results show that the shock caused by the fluctuation of the variable of EPU has increased the index of information asymmetry in recent years. Based on the results, EPU shock on the index of information asymmetry has had a stronger effect on in the short and long term information asymmetry than the medium term.

It is well documented that using linear models to forecast plenty of financial observations due to their nonlinearity is not satisfactory. Therefore, in this paper, the technical analysis indicators are forecasted using Neural Network Auto-Regressive model with eXogenous inputs (NNARX). Then the effect of different factors (economic, systematic risk, company's properties and corporate governance) on their forecasting error (eRSI, eMA1, eMA2 and eMACD) was investigated. For this purpose, required data were collected using the removal sampling method for 323 companies listed on the Tehran Stock Exchange from 2014-2020. In addition, the mean absolute percentage error (MAPE) was applied to measure the error of forecasting technical analysis indicators. NNARX and dynamic panel data models (GMM) were used to study the effective factors on the error of forecasting technical analysis indicators. Results indicated that the error of forecasting technical analysis indicators is less than 0.1 and has sound accuracy. Also, the company's size and corporate governance indicators didn't significantly affect the error of forecasting technical analysis indicators. In addition, financial leverage doesn't significantly affect eRSI and eMACD but has a significant inverse effect on eMA1 and eMA2. On the other hand, return on assets has a significant inverse effect on eRSI, eMA1, eMA2 and eMACD. Also, economic recession and prosperity, inflation fluctuations, exchange rate fluctuations and systemic risk have a significant positive effect on eRSI, eMA1, eMA2 and eMACD.

The main objective of this study is to investigate the relationship between monetary policies, capital structure and risk-taking of listed banks in Tehran Stock Exchange. In this study, to measure the monetary policies, the indicator of legal reserve rate have been used. The sample consists of 21 banks listed in Tehran Stock Exchange in the period from 2012 to 2018. In this study, the data were extracted from the Rahavard Novin 3 software and then classified by Excel software, and after calculating the variables, finally, through Eviews10 software, the multivariable regression model and panel data was used to test the hypotheses. The results showed that there is significant negative relationship between monetary policies and banks' risk-taking with in 95% confidence level. In addition, other findings indicated existence of a significant positive relationship between monetary policies and bank capital structure. However, the research results show that there is no significant relationship between bank capital structure and banks' risk-taking.

In this study, the effect of key issues of risk-based auditing at the company level and at the account level on the stock price synchronicity with respect to governmental and non-governmental institutional ownership was investigated. For this purpose, 121 companies were surveyed during the period 2012-2021. In this study, the variables were extracted from Rahavard 3 software and summarized, classified and calculated by Excel software, and finally the hypotheses were tested using Eviews and Stata software at a confidence level of 0.95. Findings showed that the key issues of risk-based auditing at the company level and at the account level have a negative and significant effect on stock price synchronicity. The results also showed that institutional ownership and non-governmental institutional ownership have a negative and significant effect on the relationship between key issues auditing and stock price synchronicity. In addition, the results showed that government institutional ownership has a positive and significant effect on the relationship between key issues auditing and stock price synchronicity.

In the reports of companies listed on stock exchanges, net income is much more important than any other information, for it concerns the current and future performance conditions of companies. It can also help estimate future returns and provide an outlook for the managerial mindsets and future activities of companiesThis study aims to examine the threshold effects of dividend per share (DPS) on the financial returns of companies listed on the Tehran Stock Exchange (TSE). To this end, 109 TSE-listed companies with financial information available for the 2015–20 period were selected. Research hypotheses were tested by balanced panel threshold regression.Financial reporting is a key accounting procedure that aims to provide users with the necessary information for making economic decisions on evaluating the performance and profitability of businesses. According to the statistical significance results of the thresholds and difference-in-difference (DID) programming approach, the thresholds had nonlinear correlations with the effects of DPS on financial returns with single or multiple thresholds. Furthermore, these two variables were directly correlated, where a higher DPS boosted financial returns.Keywords: threshold effects of DPS, financial return thresholdJEL Classification: G14, G35, M41

Recent studies have revealed that if both conservatism and cost stickiness exist, not considering cost stickiness in estimating conservatism leads to their overestimation. The present study aims to examine the relationship between cost stickiness and conservatism levels according to the size of the company. This purpose is achieved using the combined data technique and three models of non-operating accruals, Basu model and market value model with a sample consisting of 113 companies listed on the Tehran Stock Exchange (TSE) over the period 2011 to 2020. The research results indicate that stickiness of costs is related to conservatism in all three models. However,the evidence shows that cost stickiness in the market value model and basu's adjusted model has a negative relationship with conservatism and causes it to decrease. to be The results also showed that by entering the variable size into the research model, in all three models, the stickiness of costs increases, which reduces the conservatism of companies.

Stock value and performance reflect the ability of a firm to generate cash flow. Therefore, it is helpful for investors to predict cash flow in order to forecast stock returns. This study aims to propose a model for evaluating firm performance by analyzing the correlation between cash flow and stock returns in both distressed and non-distressed financial situations. The population consisted of firms listed in Tehran Stock Exchange, out of which 197 were selected within the 2012–2021 timeframe as samples for statistical analysis using multiple linear regression. Findings reveal that the independent variable, cash flow, does not have a direct effect on the dependent variable, stock returns, in distressed firms, but there is a significant effect in non-distressed ones. In distressed firms, independent variables (cash flows: operational, free, equity, and capital) and control variables (firm size, financial leverage, and Tobin’s Q) do not have a significant relationship with stock returns. However, they have an inverse significant relationship with free cash flow in non-distressed firms, and no relationship with other independent variables. Thus, it is possible to evaluate firms in non-distressed financial situations through an analysis of the relationship between stock returns and free cash flow. To identify distressed and non-distressed firms, Kordestani and Tatli’s model was used; several models are derived from this model that are widely used in Iran and include the best explanatory variables in discriminant and logit analyses with an overall accuracy of 93%.

The future of “auditing” like any other phenomena depends on a range of variables: conditions such as forthcoming development in international trade globalization understanding needs of auditors and stakeholders for modern financial services and consulting as well as developments in information technology, could all have their own effects.

This research lies in the application research category seeking to show practical problems in “auditing”. Sample is comprised of 16 experts and professional auditors. In the absence of a previous model for such research, factors affecting the further of auditing were considered.Technically, grounded theory and analytic network process (ANP) have been untiled. To achieve this objection, a primary model was developed; ultimately using partial least square regression, an optimum model was evolved.

For the first time as adomestic research, endeavor was made to grade sixty six relatively more important factors out of one hundred and one variables affecting future of auditing through a systematic review of the relevant elements.Based on the results found, social status, infective training and educational courses and government intervention in setting financial reporting regulations, have highest effects on auditing.Furthermore, based on the scenario-making for the optimum model, a model which utilized IFRS requirements and business cycles as a modifying element was found to be more effective as compared to the model using such factors as explanatory or intermediaries in the model.

The purpose of this study was to design a model for developing a cleaner production strategy of the company based on environmental management accounting.

Data collection was done through interviews. In this part of the research, 15 interviews were conducted with the participants. Also in this part of the research, theoretical sampling method has been used. Data analysis was performed using the Strauss and Corbin approach in three stages of open coding, axial coding and selective coding using NVivo and Maxqda software.

In general, this study showed that in the basic, preventive and operational stages, using environmental management accounting, resources can be managed in line with the company's cleaner production strategy, and the company's effectiveness and performance can also be improved. In addition, the company's goals can be controlled and monitored through the use of environmental management accounting.

Generally the results of this research are indicating that the uses of environmental management accounting in the initial stages of development of cleaner production strategy would lead to cost saving and the improvement of the companies’ efficiency; in fact, the high level of using environmental management accounting for the purpose of decision makings about the improvement of the cost management and organization, would have a significant efficiency.

This research has been conducted with the aim of providing a model of the quality of financial reporting based on the structural factors and efficiency of the companies according to the role of the supervisory committee in the companies admitted to the Tehran Stock Exchange during the period of 2022. Considering the unlimitedness of the statistical population, in order to select the sample size, 291 managers, employees and experts in the field of finance and accounting were selected.Data collection tool in this research is a questionnaire. Findings regarding the first hypothesis showed that causal conditions with the mediating role of the central category of financial reporting quality have a direct and significant effect on the strategy.Result of the second hypothesis revealed that the central category of financial reporting quality with the mediating role of strategy has a direct and significant effect on the outcome.Result of the third hypothesis indicated that the causal conditions with the mediating role of the focus category of financial reporting quality and strategy have a direct and significant effect on the outcome.Result of the fourth hypothesis indicated that the background conditions with the mediating role of the strategy have a direct and significant effect on the outcome.Result of the fifth hypothesis show that the intervening conditions with the mediating role of the strategy have a direct and significant effect on the outcome.After checking and confirming the structural model, the SRMR index was also reported to be less than 0.10 and finally, the model was also confirmed.

Considering the importance of using e-marketing to introduce attractions and considering the high potential of tourism in Yazd province, this article has been done with the aim of designing and validating the e-marketing model in the tourism industry of Yazd province. The present study has been integrated with an approach and has been carried out by a combined method or a mixed method. In this study, by using the research method of thematic analysis and conducting interviews with 14 experts in the tourism industry of the province, the factors affecting electronic marketing in the tourism industry of Yazd province are identified and categorized. The results of the interviews are analyzed by content analysis method and the quantitative part is tested by structural equation modeling. A total of 679 codes were identified by initial coding in open coding, which reached 56 concepts by screening primary codes and were classified into 12 main categories in centralized coding, including technological infrastructure, strategic planning, e-commerce learning, and high tourism potential. Province, the importance of providing tourism information, e-marketing, recognizing tourist attractions, branding, reducing the cost of access to the target market, growth and prosperity of tourism, job creation, increasing competitiveness. The results of structural equation modeling showed that the effect of all independent variables on the development of e-marketing in the tourism industry of Yazd province has been positive and significant. As a result, the model obtained from this research can be effective in the development of electronic marketing in the tourism industry. The findings will also help researchers and policymakers implement e-marketing in the tourism industry.

Power grid is one of the most important infrastructure of any society on which other infrastructures depend. Studies show that the false data injection cyberattack can cause transmission lines to overload. Usually, the power grid is capable of responding to the natural overloads of transmission lines, but if a cyberattack is accompanied by a targeted physical attack, the overload of transmission lines can become out of control, and consecutive outages can occur in the power grid’s transmission lines. This situation eventually leads to local or nationwide blackouts of the power grid. To confront the overload of transmission lines, the power grid’s operator removes the overloads by taking corrective measures such as using the upward and downward reserve power as well as load shedding. In this paper, we first show how a simultaneous cyber-physical attack can increase the amount of load shedding. Then a model based on game theory is presented to plan the load dispatch of the grid so that the operator can repel the cyber-physical attack with the lowest possible cost using corrective measures. The proposed model is simulated on a 5-bus test network and the results are analyzed.

Independence in auditing is considered as a behavioral and functional principle, a basis for the formation of auditors' professional maturity, which plays an important role in increasing the effectiveness of auditors' functions. In fact, maturity as a part of experimental and knowledge-enhancing processes in this profession can develop the field of performing effective tasks in auditors. The purpose of this research is estimate of auditors' professional maturity functions based on the mechanism of Action against External Pressure in the auditing profession. This research is mixed according to the nature of data collection, because in the qualitative part, the dimensions of professional maturity were first identified through interviews to identify the characteristics of inertia in the auditing profession and by focusing on Dybwad (2008) research, and then in quantitative part through intuitionistic fuzzy sets matrix analysis was done to determine the most effective dimension of auditors' professional maturity function based on the dimensions of inertia in auditing profession. The statistical population in the qualitative section consisted of 12 people from the auditing profession who had the necessary capabilities in terms of theoretical knowledge to develop the concept investigated in this research, and were selected through theoretical sampling and based on the snowball technique. The statistical population in the quantitative section was 24 auditors with work experience and technical and specialized knowledge level, who were selected through homogeneous sampling. The results of the research in the qualitative part indicate the existence of 3 categories, 8 components and 35 concept codes that have laid the inertial features in the auditing profession in the form of an 8-dimensional integrated model. On the other hand, the results in the quantitative section were followed based on the two goals of determining the most effective dimension of inertia in the auditing profession and the most effective function of auditors' maturity from inertia. Therefore, the results showed that, firstly, the effectiveness of rationalization in the auditor's perception is the most important process of the inertia mechanism in the auditing profession, which can help to increase independence in this field. Secondly, the most important influencing factor of auditors' professional maturity is the effectiveness of rationalism in the auditor's perception as the theme of the inertia mechanism in this profession, the auditors' confidence in reflecting the practical realities of clients.

Railgun launchers are emerging weapons that can be used as offensive or defensive weapons. Since the recorded speeds of firing shots of railgun launcher have reached several thousand meters per second, this launcher is a very good option to be implemented as a defensive artillery gun against enemy’s missiles. In this paper, first, the dynamic behavior of a railgun launcher is modeled by a system of nonlinear differential equations. Then, by numerical solving of this system of equations, the physical variables of the launcher in terms of time including location and speed of movement of armature (bullet), current injected in the rails and voltage of capacitor bank are calculated. Finally, the optimal parameters of railgun launcher in order to achieve the highest firing speed are determined by means of differential evolution optimization method. The results have shown that an optimally designed 300 MJ energy-stored railgun could achieve firing shot speeds of more than 5000 m/s which are suitable for defensive applications..