International Journal Of Nonlinear Analysis And Applications
Volume:15 Issue: 5, May 2024

In this paper, we introduce a new iterative scheme to approximate the fixed point of generalized α-nonexpansive mappings. we first prove that the proposed iteration process is faster than all of Picard, Mann, Ishikawa, Noor, Agarwal, Abbas and Thakur processes for contractive mappings. We also obtain some weak and strong convergence theorems for generalized α-nonexpansive mappings. Using the example presented in [R. Pant and R. Shukla, Approximating fixed point of generalized α-nonexpansive mappings in Banach spaces, J. Numer. Funct. Anal. Optim. 38(2017) 248-266.], we compare the convergence behavior of the new iterative process with other iterative processes.

In this work, we establish existence results for the following fourth-order Kirchhoff-type elliptic problem with Hardy potential\begin{equation*}\begin{gathered}M \Big(\int_{\Omega} |\Delta u|^p dx\Big) \Delta_p^2 u -\frac{a}{|x|^{p}} |u|^{p-2} u = \lambda f(x, u), \quad \text{in } \Omega, \\u = \Delta u = 0, \quad \text{on } \partial \Omega.\end{gathered}\end{equation*}Precisely, by using the classical Hardy inequality and critical point theory, we prove the existence of multiple weak solutions for the fourth-order Kirchhoff-type elliptic problem with Hardy potential.

The improvement of employment and economic growth is an important economic goal of any country but its achievement is a big challenge without considering the effects of economic sanctions on Iran's economy. Therefore, the present research estimated the direct effect of economic sanctions on employment and economic growth of Iran from 1984 to 2020 using the Markov switching method. The appropriate index was first calculated for sanctions, using the factor analysis method during the target period. After finding the quantitative values of sanctions in different periods, the employment and economic growth models were defined using the Markov switching method. In this regard, employment and economic growth could be divided into two regimes, including Regime (1) with low mean and high standard deviation and regime (2) with high mean and low standard deviation. The results of estimating Markov switching models indicated that sanctions had negative effects on employment but they had no significant effect on economic growth. The results also indicated stable employment in the low regime and economic growth in the high regime.

The present research aimed to sociologically investigate the determinants of tax culture of photographers and videographers guild in Mazandaran province and it had a mixed-method Delphi and survey type. A total of 14 experts and specialists of the tax and finance department of Sari, Qaem Shahr, Zirab, Babol, Amol, and Nur were considered in the Delphi phase, and structural equation modeling and AMOS software were used in the field section to determine the relationships between variables. Among the 1895 trade unions of photographers and videographers in 6 cities, 400 individuals were selected by stratified random sampling to answer 58 researcher-made items of the questionnaire. Cronbach's alpha coefficient was greater than 0.7, indicating the research reliability. The research findings indicated that social factors (the need to teach the importance of taxes at schools and universities, the spirit of legalism in the family, etc.), personal factors (the experience of paying taxes, etc.), organizational factors (the efficiency and effective functioning of the tax organization, etc.), legal factors (enforcement action of tax laws and regulations, etc.), political factors (political stability and security, etc.) and economic factors (tax deferral, economic health, and transparency, etc.) were effective in improving tax culture. Among the 58 variables, the effects of 55 variables were confirmed and three variables, having a legal lawyer, exemption from tax crimes, and appropriate behavior of tax organization employees with taxpayers, were excluded from the research due to their less importance according to experts. The development and strengthening of the tax culture affected the rate of self-declaration and voluntary tax payments by taxpayers.

Let $A$ be a Banach ${\star}$-algebra, $X$ be a Banach ${\star}$-$A$-bimodule and $T: A\longrightarrow X$ be a continuous linear map. In this paper, by using orthogonality conditions on $A$, we characterize the map $T$ on certain Banach algebra including $C^{\star}$-algebras, group algebras, standard operator algebras and Banach algebras that is generated by idempotents. We also characterize a continuous linear map from zero Jordan product determined Banach algebra $A$ into a Banach $A$-bimodule $X$, and give some applications of this result.

Nowadays, great attention is paid to the development of social entrepreneurship as a social and philanthropic mission, and one of the ways to solve some problems and social damages. Entrepreneurship has had a positive and direct impact on many different activities of countries and can cause economic development and create job opportunities; on the other hand, it can improve the social and cultural condition of the society. The present study was conducted with the aim of designing a model to explain the social responsibilities of universities with the approach of social entrepreneurship in the universities of Khuzestan province. The present research method is developmental-exploratory. The statistical population of the research in the qualitative phase includes 30 university professors that are selected using purposeful sampling and the brainstorming method (interview with experts) and it continued until it reached theoretical saturation in the quantitative phase according to Cochran's formula, the number of a statistical sample is equal to 380 people, which was selected through stratified random sampling method. In this research, the Delphi method based on the phenomenon-based identification, causal conditions, contextual and intervening factors, strategies and consequences and the relationship between them has been used. Then, the conceptual model of the research was prepared, compiled and drawn using the interpretative structural modelling method. By entering the operational stage and using structured questionnaires whose categories were extracted from similar domestic and foreign research questionnaires and based on the opinion of subject matter experts, their validity and reliability have been proven using standard tests, the relationships between the identified components were investigated and finally, the operational model of the research was evaluated using Spss 24 and Smart Pls3 software. The results showed that 36 concepts regarding social entrepreneurship and 48 concepts of social responsibility were obtained. Also, by examining the relationships between the variables and evaluating the model, it was found that the obtained model also has an excellent fit.

This study aimed to explain mental accounting with tax attitudes in smartening the tax system in 2022. This qualitative and survey study used the Delphi method to identify the optimal situation, examine the current situation and then explain the mental accounting model with tax attitudes in smartening the tax system by a cross-sample questionnaire. In this research, the chain sampling method was used in the Delphi section. In the first round of Delphi, 20 experts were identified, and finally, 13 declared their readiness to cooperate in providing expert opinions. The size of the statistical sample was calculated using Cochran's formula, which includes the employees of the Tax Affairs Department of Tehran in the field of accounting, and 285 people were selected as a statistical sample. After distributing the questionnaire to the statistical sample, the collected data was analyzed using PLS software. The results showed a significant relationship between income tax and tax knowledge, religiosity, patriotism, and the perception of the transparency of tax reports in smartening the tax system. In addition, there was a significant relationship between value-added tax and tax knowledge, religiosity, patriotism, and perception of the transparency of tax reports in smartening the tax system. There was a significant relationship between tax thinking and tax knowledge, religiosity, patriotism, and the perception of the transparency of tax reports in smartening the tax system. The results will help planners and policymakers make Iran's tax system more intelligent.

The purpose of this paper is to select the optimal section of different cross-sectional multi-cell hexagonal tubes under axial dynamic loads in three categories of internal edge thicknesses. The explicit non-linear FE code LS-DYNA is employed for numerical simulation. The results of crashworthiness performance criteria are obtained for various alternatives of configurations. TOPSIS method introduces the rank of different sections. The most effective section in the three categories is selected. In the continuation of the research, the straight inner sides of small hexagons were replaced with semi-elliptic and semicircle, but with respect to the symmetry of the larger hexagon diameter and equal perimeter size in order to evaluate the crashworthiness criteria in the selected section.

Based on the theory of mental accounting, customers have different perceptions of spending. Based on this psychological principle in customer decision-making, retailers often change the number of discounts and prices. As a result, in this study, we tried to use a sample of 389 Domino Company customers to examine the effects of customers’ mental accounting due to the discount offering for cheese sales using SPSS software and the Chi-Squared test in this company. Accordingly, a test was arranged in this regard, and customer opinions were measured. Results show that to maximize the understanding of customers’ savings, they should use centralized discount frames, not all discount frames.

One of the most important issues in the linear control subject is to obtain eigenvalues of the system to study the stability of a system. It is needed to identify the sign of eigenvalues but not the value of it. To fulfil this, there are different methods such as Routh stability criterion, Lyapunov’s method and Nyquist stability criterion. In this research, we will present the most simple one to determine the sign of eigenvalues and we shall discuss and explain different types of stability. Also,  we will discuss some special cases that cross a controversial mission, and a new method is proposed to calculate the stability of systems, which we call the Lyapunov-Routh method (composition of Lyapunov and Routh method).

The bankruptcy of companies is essential in financial literature, and the development of bankruptcy forecasting techniques and models is the priority of financial research goals. Many studies have been conducted on predicting the bankruptcy of companies. This study first used a combination of theoretical and expert analysis to determine the financial ratios and macroeconomic variables affecting bankruptcy. Thus, bankrupt companies were distinguished from non-bankrupt ones referring to Black and Scholes’s asset pricing models based on the intrinsic value of liabilities and assets. Therefore, 144 companies were studied in the 12 years of 2010-2021 in the screening process. The analysis of multilayer artificial neural networks for evaluating the reliability of the results in identifying the factors affecting the prediction of bankruptcy and prioritizing these factors showed that the least important factor was the ratio of capital to the net profit of the company and the most critical factor was the ratio of profit before interest and taxes to the total assets of the company.

Nowadays, due to the complexity of water distribution systems and their large scale, their design, operation and maintenance require the use of optimal methods, which have become more important than in the past in improving their calibration. The most important issue in the simulation modeling of these systems is the consistency between the calculated and measured data. In the absence of the results of unaccounted water studies in the network, the use of statistical experimental methods is still needed as one of the main elements in model calibration. Based on this, the current research was conducted to investigate the effects of different patterns of unaccounted water based on the calculated water consumption patterns and to determine the optimal pattern of unaccounted water within the water distribution network covering the number of 6 ground reservoirs. The comparison of the statistical parameters showed that the use of the inverse model of the customers' consumption, which is not considered as a water model, for calibrating the hydraulic model of the distribution network, provides more acceptable limits for the closeness of the predicted values to the recorded values of the hourly output of the reservoirs, and therefore It is better to be used in studies related to planning and designs.

One of the challenges facing economic sectors is providing the required financing and liquidity for fixed investments and current capital (working capital). The current study is aimed to expand such studies in another aspect of the role of financial markets in terms of their relationship with macroeconomic variables such as economic growth rate, unemployment rate, and exchange rate as vital economic variables. Considering the position of the financial system in the allocation and efficiency of financial resources, this study deals with the impact and importance of financial repression policies and financial depth in solving the problems of the unemployment rate, exchange rate, and economic growth rate in Iran with the simultaneous equations approach from 1971 to 2017. The results showed that financial repression and depth policies significantly affect macroeconomic variables (economic growth, unemployment rate, and exchange rate). Furthermore, it is indicated that the financial repression policy does not have a negative effect on economic growth and a positive effect on the unemployment rate; however, it has a positive impact on the exchange rate. In addition, this study unravels that the financial depth policy does not negatively and significantly affect economic growth. However, it positively affects the exchange rate and unemployment rate.

Scientometrics indicators are used to assess scientists, universities, and research institutes for scientific policy-making. The aim of this research was to assess the status of top Iranian medical researchers using scientometric indicators. The study was carried out using scientometric methods. The statistical population included the top 500 Iranian researchers in the field of medicine who were ranked in the Iranian Scientometric Information Database (ISID) based on some scientometric indicators. The data were analyzed using SPSS 22 software and Pearson's correlation coefficient, stepwise regression analysis, and Chi-square tests were applied for data analysis. Findings revealed that each researcher had an average h index of 24.04, g index of 40.15, and i10 index of 90.79. There was a positive significant relationship between the number of internationally-collaborated papers and the number of citations received (r = .606, p<.01). The stepwise multiple regression analysis showed that the three variables of paper number, citation counts and mean citation rate determined 72% of the changes in the h-index. It can be concluded that researchers publishing more papers are more likely to be cited. However, their scientometric indexes are not always better than those of other scientists.

Today, computer network fault diagnosis is one of the key challenges experts are facing in the field of computer networks.  Therefore, achieving an automatic diagnosis system which is based on artificial intelligence methods and is able to diagnose faults with maximum accuracy and speed is of high importance. One of the methods which is studied and utilized up to now is artificial neural networks with a back propagation algorithm while using neural networks with a back propagation algorithm has two main challenges in front. The first challenge is related to the backpropagation learning type as it is a supervised learning requiring inductive knowledge driven from previous conditions. The second challenge is the long time required for training such a neural network. In this work, combining neural networks with a backpropagation algorithm and fuzzy logic is applied as a method for confronting these challenges. The result of this study shows that fuzzy clustering is able to provide the inductive knowledge required for backpropagation learning by determining the membership degree of training samples to different clusters of network faults. Also, according to the simulations taken place, implementing a fuzzy controller in determining the learning rate in each backpropagation iteration has resulted in successful outcomes. Thus, the learning speed of this algorithm has been increased in comparison to the constant learning rate mode resulted in reducing the training time duration of this neural networks.

GARCH family models are the most widely-used methods for forecasting price volatility. Given that this approach usually has extremely high forecast errors, continuous studies have been conducted to improve forecast models using different techniques. In the present manuscript, we expanded the fields of expert systems, forecast, and modeling using an artificial neural network (ANN) and Generalized Autoregressive Conditional Heteroskedasticity (GARCH) method that created an ANN-GARCH model. The hybrid ANN-GARCH model was used to forecast steel price volatility, and its accuracy was evaluated based on mean absolute error (MAE) and mean square error (MSE) evaluation criteria. The results indicated a general improvement in forecasting using ANN-GARCH compared to the GARCH method alone. The results were realized using copper price returns, the dollar index, gold price returns, and oil price returns as inputs. We also discussed the research implications for this field in addition to practical applications. The research results indicated better performance of the hybrid ANN/GARCH/N model than other models. Furthermore, the neural-network-based hybrid models could better forecast prices than other time series models.

This study aimed to evaluate the relationship between the identification and impact of influential factors on the efficiency of cost-reimbursable contracts in government projects for eliminating and reducing problems. Delayed exploitation of projects causes them to lose their technical and economic justification while wasting national capital. When unstable conditions and inflation dominate the economy, contractors do not accept plans due to reduced profit and abandon projects. The mentioned cases increase the number of construction plans and projects in the form of escrow contracts, indicating the efficiency of escrow contracts in government projects. Therefore, these cases should be examined to determine the advantages and disadvantages and provide solutions to solve and reduce the problems. Thus, a field study was conducted to identify the influential factors in cost-reimbursable contracts of construction projects. This survey correlation study surveyed various sources and research to determine the significant factors through a questionnaire. The research population comprises 150 people, 108 selected using Cochran's sampling method. The data were collected by field research using closed questionnaires with Likert and five-option Likert scales. A questionnaire with 28 questions was designed for the research variables in total. The questionnaire’s validity and reliability were distributed among several consultants, contractors, and municipal employees, and information was collected. Then the research hypotheses were tested by data analysis at two descriptive and inferential statistics levels and using SPSS software and Pearson's correlation coefficient test. The results indicated a positive and significant relationship between the factors related to the contractor's employer, design, labor, materials required for construction, external intervening factors, the nature of the project, design/equipment, and delay in cost-reimbursable contracts of government projects.

Heterogeneous wireless sensor networks with mobile supernodes consist of n sensors and m mobile supernodes. Disjoint paths are used in these networks to enhance fault tolerance, improve the network lifetime, and implement an effective load distribution. The network topology is disrupted because disjoint paths disappear when a supernode changes its location to improve the network lifetime and avoid the death of adjacent nodes. This paper proposes a distributed method for finding disjoint paths from ordinary sensors to mobile supernodes when supernodes move to new locations. The proposed algorithm will have a message complexity of O(n2Δ) and an execution time of O(n2Δ2), in which n denotes the number of nodes, and Δ indicates the highest node degree. According to evaluation results, mobile supernodes led to a 96% longer lifetime than static supernodes, and the network fault tolerance with mobile supernodes was 7.1 times higher than the fault tolerance with static supernodes.

The purpose of this research is to provide a local model of an accountant’s career success. This research is applied in terms of the goal, and a descriptive-exploratory and mixed research in terms of data collection. The research method is conducted in four steps, the first step is carried out based on qualitative content analysis and reliability method in order to measure the validity. Achieving the initial conceptual structure of accountants’ career success factors is the result obtained from this step. In the second step, the obtained influential factors are verified two steps based on the Fuzzy Delphi method by the experts. The statistical population in this step consists of 8 members of scientific-practical experts including professional and trained auditors and accountants and university professors selected based on theoretical sampling, utilization of targeted (judgmental) and snowball techniques. Subsequently, in the third step, experts’ subjective models are extracted and analyzed based on the fuzzy cognitive mapping method, and the type of relationship and the intensity of accountants’ career success factors are verified by 22 experts. Next, several scenarios are simulated in order to improve the factors and their role in devising the model. The utilized software to implement fuzzy cognitive mapping is FCMAPPER. Moreover, in the fourth step, the dynamic model of accountants’ career success factors is devised and extracted by using social media analytics and UCINET software. based on the analysis of the represented comments, the generality of the model consists of 21 factors of indication, modeling, and verification. the final model indicated career success as a function of important models such as work environment, knowledge, and emotional quotient (EQ) which is guided towards individual, social, and organizational outcomes with the involvement of financial factors and organizational climate, family, and university backgrounding with the support of operational solutions and techniques.

In the presented paper, we investigate efficient solutions to optimization problems with multiple criteria and bounded trade-offs. A nonlinear optimization problem to find the relationships between the upper bound for trade-offs and objective functions is presented. Due to this problem, we determine some properly efficient points that are closer to the ideal point. To this end,  we apply the extended form of the generalized Tchebycheff norm. Note that all the presented results work for general problems and no convexity assumption is needed.

Sentiment classification is a fundamental task in natural language processing, assigning one of the three classes, positive, negative, or neutral, to free texts. However, sentiment classification models are highly domain dependent; the classifier may perform classification with reasonable accuracy in one domain but not in another due to the Semantic multiplicity of words getting poor accuracy. This article presents a new Persian/Arabic multi-domain sentiment analysis method using the cumulative weighted capsule networks approach. Weighted capsule ensemble consists of training separate capsule networks for each domain and a weighting measure called domain belonging degree (DBD). This criterion consists of TF and IDF, which calculates the dependency of each document for each domain separately; this value is multiplied by the possible output that each capsule creates. In the end, the sum of these multiplications is the title of the final output, and is used to determine the polarity. And the most dependent domain is considered the final output for each domain. The proposed method was evaluated using the Digikala dataset and obtained acceptable accuracy compared to the existing approaches. It achieved an accuracy of 0.89 on detecting the domain of belonging and 0.99 on detecting the polarity. Also, for the problem of dealing with unbalanced classes, a cost-sensitive function was used. This function was able to achieve 0.0162 improvements in accuracy for sentiment classification. This approach on Amazon Arabic data can achieve 0.9695 accuracies in domain classification

The purpose of this study is to provide an optimal model of the impact of contractors' claims in three-factor construction projects with a system dynamics approach. Therefore, the purpose of the current research is fundamental at the national level, and because of this, the current situation is examined and analyzed. The current research is considered a type of system dynamics studies, in general, a mixed (quantitative-qualitative) method is used in system dynamics studies, in this research two statistical populations have been determined: theoretical experts: including university professors Azad Tehran South, whose expertise is in the field of designing and operating dynamic systems. Experienced experts: including experienced managers who work as managers of three-factor construction projects. And the theoretical method is used for the sample. Library and internet resources including books, articles and case studies were used to collect data related to theoretical foundations and extract primary factors and indicators. In inferential statistics, the questions were investigated using the system dynamics test and Vensim software. Based on the results obtained in the first cycle, the absence or lack of materials increases the project time and consequently increases the cost of the project. In the second cycle, the use of expert labor reduces the consultant's lack of correct estimation, which leads to the reduction of the employer's financial delays. In the third cycle, the delay in providing the plans increases the time of the project, which leads to an increase in the cost of the project. In the fourth cycle, the spread of Corona causes a decrease in the performance and productivity of employees, which results in a delay in the presentation of plans. In the fifth cycle, changing the technical specifications increases the delay in providing the plans, which increases the project time and, as a result, increases the cost of the project. As a result, the profit of the employer decreases and the employment of specialist labor also decreases. As a result of the consultant's lack of correct estimation, the increase and change of technical specifications will also increase.

The current research aims to investigate the power of financial distress prediction models while presenting a combination model, comparing the extracted model with the Merton model and the binary logistic regression model in predicting financial distress. In order to achieve the purpose of the research, the information of 168 distressed companies selected based on the specific criteria of distress and 168 healthy companies admitted to the Tehran Stock Exchange between 2006 and 2019 have been used. After reviewing past studies, 25 variables affecting financial distress, including 17 accounting variables, 4 market variables, and 4 macroeconomic variables, were identified, and by emphasizing the frequency and successful performance of these ratios in past studies and performing statistical tests, the final indicators were selected. To determine the dependent variable, Merton's model was used, and finally, by applying the logit model and determining the relationship between the independent variables and the dependent variable, a composite model was extracted. The research results showed that adding economic and stock market variables to financial variables does not increase the ability to predict financial distress and the combined model has better explanatory power than the Merton model and binary logistic regression. In the present research, to predict financial distress, all three categories of accounting, economic and stock market variables are considered together, and the emphasis is not only on accounting variables, and the combined model is compared with the accounting and market model.

Self-healing techniques are presented in three different ways: The first application is the use of bacteria to calcite in concrete cracks. In this way, relatively large cracks can be filled in reinforced concrete. This method does not improve the strength of the structure, but by filling the crack, the reinforcement path is blocked. This stops the entry of liquids and ions that start to corrode the reinforcement and thus increase the compressive strength but decrease the electrical resistivity of the structure. With this method, cracks can be filled and leakage can be prevented. In designs that use a self-healing additive such as Mix designation 7, the time interval obtained from the accelerated corrosion test between the cracked and intact specimens is reduced. Compressive strength in cracked and intact specimens in these designs is higher than in other designs. The use of more superplasticizers and more Silica fume are effective in these amounts. Its low electrical resistance can lead to increased corrosion intensity thus more superplasticizers in Plan 7 is not preferable to Plan 4. Low electrical resistance can lead to increased corrosion intensity thus Plan 4 is preferable to Plan 7.

There are various industries, each of which is somehow involved in the issue of heat transfer, and in many cases, the goal is to increase the rate of heat transfer. In this study, one, two or four injection jets were used together for cooling and the results were compared in terms of the average Nusselt number. Then, by placing the twisted tape at different angles of 180°, 360° and 720° in the injection jet, the average Nusselt number and the minimum and maximum temperature were checked. The results showed that the diameter of the fluid outflow from the nozzle increases by moving away from the jet opening and approaching the hot plate due to the pressure distribution, and when two jets are used in close proximity, the exit from each vortex is created in this place. When using four jets, the outflow from the jet hits the hot plate and creates vortices. With the increase in the number of jets, the Nusselt number and the maximum temperature on the hot surface also increase. The results showed that the average Nusselt number with the angle of the twisted tape, which is placed inside the rotating jet tube, increases at an angle of 180 degrees and decreases at angles of 270 and 360 degrees. In all cases, using twisted strips, the maximum temperature as well as the minimum temperature of the hot surface are higher than when the non-rotating jet is injected on the hot plate. As the distance of the jet from the plane increases, the Nusselt number decreases.

Generally, tax morale is defined as an umbrella capturing non-financial incentives for tax compliance and factors outside the standard and expected framework. Therefore, this paper prioritizes the factors affecting tax morale. This is mixed-method research. The mixed method is a procedure for collecting and analyzing quantitative and qualitative data in a study or a set of studies based on sequential and concurrent information. This paper first adopts the qualitative approach, followed by the quantitative approach. The Grounded theory approach is used to solve the research problem in the qualitative stage. This article adopted Strauss and Corbin's method and finally presented tax morale in six components, including causal, intervening, contextual, phenomenal, strategy and results of tax morale. This article prioritized the components identified from the Grounded Theory with two approaches, namely DEMATEL and ANP, and the sub-criteria were determined by 15 experts who had lived experience in taxation. The results showed that among the identified factors, the phenomenal category in the tax morale was the most significant, with a weight of $41\%$; followed by strategy and results, the causal category; and finally, the intervening and contextual categories are ranked next. The study results can be a guide for receiving taxes, and considering the identified components is a big step towards advancing tax goals and paving the path to achieving the taxation goals.

Since in most countries, companies take measures to evade taxes and deceive the government, tax collection has always been one of the main problems of governments. The main goal of this research is to provide a model to prevent tax evasion from the perspective of the employees of the country's tax affairs organization. For this purpose, using the theoretical foundations of the research, factors affecting tax evasion have been extracted, which have 5 main dimensions (economic factors, social factors, legal factors, internal organizational factors, and cultural and political factors) and 20 sub-criteria. These factors have been collected from twenty tax experts and experts using the fuzzy Delphi method. The obtained results indicate some of the most important factors of tax evasion, which are, respectively: weakness in clarifying the tax law and contradictions in the legal provisions of taxes, lack of efficient promotion of tax culture, political trust, corruption of government members, and administrative bureaucracy. and the inefficient tax structure, considering the tax system to be fair to the taxpayers, the lack of tax belief among the people and the taxpayers' lack of trust in the government, economic crises, the absence or weakness of effective supervision and follow-up in the process of tax recognition and collection, the expansion of jobs Fraud and underground activities, the ineffectiveness of the tax incentive and punishment system and mechanism, the weakness, extension and complexity of the laws and regulations related to taxes. Finally, a model was designed to prevent tax evasion from the perspective of the employees of the country's tax affairs organization.

In less than a decade, innovative blockchain technology can become one of the valuable pillars of business marketing with its gradual presence and the emergence and as well as with giving a clear vision of its presence in the future so that based on its characteristics, it will be able to provide the fields of development and strengthening of confidence in customers. Considering that one of the goals of marketing is to gain customer confidence and blockchain technology based on its capabilities is a technology that tries to develop transparency and confidence in both parties of an exchange, the purpose of this study is to investigate the role of confidence-building components in blockchain technology on the development of customer confidence programs in marketing ecosystems. In this field, the focus of the research is specifically on the insurance industry and customer confidence building in this industry based on blockchain technology. In terms of purpose, the present study is classified as an applied study, and in terms of research type; it is classified as descriptive survey research. The data required for the research was collected based on the opinions of 228 managers and experts in the field of information technology in the insurance industry and a closed-ended questionnaire tool. The collected data were analyzed using the structural equation modeling method and SPSS AMOS 18 software to check the significance of the relationships considered in the research. The results of data analysis showed that, in general, confidence derived from mechanisms and confidence-building capabilities of blockchain technology has a significant and positive relationship with the outcomes of customer confidence in both financial and non-financial dimensions. Also, among the various dimensions of customer confidence, three variables including confidence caused by transparency, confidence caused by privacy, and confidence caused by user supervision have significant relationships with both financial and non-financial outcomes, which confirms the importance of three dimensions of protecting privacy, transparency and ability to monitor interactions and communications for users to gain confidence in the insurance industry business.

Due to different influencing factors, drought is difficult to forecast. Hence, robust and accurate forecasting methods are needed. A method was presented to improve the accuracy of drought forecasts using the wavelet neural network and proximity information in satellite images. Satellite precipitation and evapotranspiration data were applied to calculate drought indices. And the drought intensity in different months of the following year was forecasted using the wavelet neural network method. To increase forecast accuracy and discriminate random changes from drought signals, proximity data in satellite images were used to forecast drought at the East Isfahan climate station. The results showed that the wavelet neural network method is able to forecast drought with reasonable accuracy. Also, using adjoining data may improve forecasting precision. The correlation between the target and predicted values was 0.675.

In this paper‎, ‎We investigate weighted spaces of holomorphic functions on some subsets of the complex plane such as the quarter plane and a strip in the upper half plane and we obtain isomorphic classification of these weighted spaces‎. ‎Also‎, ‎we characterize the boundedness of composition operators between weighted spaces of holomorphic functions on the quarter plane and strip‎. ‎At last, we study a special subspace of holomorphic functions on the quarter plane.