فهرست مطالب

Nonlinear Analysis And Applications - Volume:16 Issue: 3, Mar 2025

International Journal Of Nonlinear Analysis And Applications
Volume:16 Issue: 3, Mar 2025

  • تاریخ انتشار: 1403/06/06
  • تعداد عناوین: 30
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  • Asmaa Baihi *, Ahmed Kajouni, Khalid Hilal Pages 1-17
    We study in this paper the existence and uniqueness of solutions to initial value problems for semilinear differential equations involving $\psi$-Caputo differential derivatives of an arbitrary $l\in (0,1),$ using the fixed theorem. We do analyse further the M-L-U-H stability and the M-L-U-H-R stability. Then we conclude with an example to illustrate the result.
    Keywords: Semilinear Differential Equations, $, Psi$-Caputo Differential Derivatives, Mittag-Leffler-Ulam-Hyers Stability
  • Mozhgan Keyhani, Mehdi Alaeiyan * Pages 19-25
    In this paper, we study perfect 2-coloring of the six-regular graphs up to order 10. We first obtain all possible color parameter matrices and then examine them according to the limitation of our theorem.
    Keywords: Regular Graph, Parameter Matrices, Perfect Coloring
  • Kazem Goodarzi, Fariborz Avazzadeh Fath *, Abdul Khaliq Gholami Chenaristan Olia Pages 27-34
    The main goal of this research is to develop a model for an integrated reporting framework with an Islamic approach. First, the researcher determined the framework's structure and components using theoretical foundations. Then, the structure and components of the framework were modified and finalized by the experts with the knowledge base. A structured form of the components was used twice to judge 32 experts in integrative reporting. The final model was determined by combining the Delphi technique with fuzzy logic and nonlinear data analysis. This template includes 7 Guidelines and 8 Content elements. In the Islamic section, several principles were determined as a guideline and several components were set to contribute to the content of the Islamic part of the report.
    Keywords: Framework, Reporting, Integrated, Islamic, Content, Delphi, Fuzzy
  • Hamidreza Ranjbari, Mohsen Nazari *, Saeed Rouhani Pages 35-51
    Product pricing in the current business world is one of the main concerns of companies and organizations active in the field of production, and the rapid and significant progress of information technology and software has also become a reason for pricing in the field of software to become a serious challenge. In this regard, this research has been carried out to provide a hierarchical pricing framework for enterprise software as a service. For this purpose, this research was carried out using a mixed method (qualitative-quantitative), extracting 28 indicators of the desired pattern in the qualitative part using the method of meta-composition and content analysis. The pattern in the quantitative part was obtained using the Interpretive Structural Modeling (ISM) method. The statistical population in the quantitative section included 16 research experts. The finding of this research is the achievement of a five-level model where the most influential indicators of this model at the fifth level were order compatibility and software performance value and quality.
    Keywords: Pricing, Software, Software As A Service, Information Technology, Sales
  • Hakima Ouyahya * Pages 53-62
    In this work, we shall be interested in the existence of a solution to the following Dirichlet problem for a specific class of elliptical anisotropic equations of the type\begin{eqnarray}\label{P.1}\left \{\begin{array}{rl}&A(u)+g(x,u)= f \ \ {\rm in}\\Omega%[1.5ex]\\%[1ex]& u=0\ \ {\rm on}\ {\partial \Omega},\end{array}\right.\end{eqnarray}where $\Omega$ is a bounded open set of $\mathbb{R}^{N},$ $A=\sum_{|\alpha|=0}^{\infty}(-1)^{|\alpha|}D^{\alpha}\big(a_{\alpha}|D^{\alpha}u|^{p_{\alpha}(x)-2}D^{\alpha}u\big)$ is an operator of infinite order and $g(x, s )$ is a non-linear lower order term that verify some natural growth and sign conditions, where the data $f$ is framed in $L^1(\Omega)$.
    Keywords: Strongly Nonlinear Elliptic Equations Of Infinite Order, Monotonicity Condition, Variable Exponents, Sign Condition
  • Davoud Foroutannia *, Ali Salajegheh Pages 63-76
    The two requirements of impartiality and equitability expressed with the principle of transfers are fulfilled by all objective functions in equitable multi-objective optimization. However, in some practical situations, the decision-maker believes these requirements should only be satisfied by a subset of objective functions. To solve the problem in this paper, we first divide the set of objective functions into two subsets, the subset given by the decision maker and its complement. Then, we apply the concepts of equitable efficiency and efficiency for these two subsets, respectively. Furthermore, we apply the mean and inequality measures for these subsets of objective functions and present the new mean-equity models for solving the location problem. We investigate the relationship between $2$-efficient solutions of the new mean-equity models and efficient solutions of the location problem.
    Keywords: ‎Efficiency‎, ‎Equitable Efficiency‎, ‎Inequality Measure‎, ‎Location‎, ‎Multi-Objective Optimization‎
  • Mohammadreza Shahriari * Pages 77-88

    In the contemporary supply chain management landscape, the intricacies of managing a single vendor-multi-buyer network amidst stochastic demand pose significant challenges. This paper delves into optimizing such supply chains, emphasizing resilience in the face of uncertain demand scenarios. Leveraging the NSGA-II (Non-dominated Sorting Genetic Algorithm II), a powerful evolutionary optimization technique, we explore the multifaceted dimensions of supply chain optimization. The proposed framework aims to enhance the robustness and adaptability of supply chain networks by simultaneously addressing two key objectives minimizing costs and maximizing service levels. By considering stochastic demand patterns, inherent uncertainties are meticulously accounted for, ensuring that the optimized solutions are efficient and resilient to unforeseen fluctuations in demand. This study comprehensively evaluates the single vendor-multi buyer supply chain model and highlights the efficacy of the NSGA-II algorithm in navigating the complex trade-offs inherent in supply chain optimization. By generating diverse Pareto-optimal solutions, the algorithm empowers decision-makers with actionable insights, enabling them to make informed choices that balance cost-effectiveness with service quality. Furthermore, this paper contributes to the evolving discourse on supply chain resilience by integrating advanced optimization methodologies with real-world supply chain dynamics. The findings underscore the importance of proactive optimization strategies in building resilient supply chain networks capable of withstanding the volatility of today's global marketplace. In conclusion, this research illuminates the path towards catalyzing resilience in single vendor-multi buyer supply chains, offering a nuanced understanding of the interplay between optimization algorithms, stochastic demand, and supply chain performance. Organizations can fortify their supply chain architectures through continuous refinement and adaptation, fostering agility and competitiveness in an ever-evolving business landscape.

    Keywords: Supply Chain Optimization, Stochastic Demand, NSGA-II Algorithm, Resilience, Multi-Objective Optimization, Single Vendor-Multi Buyer
  • Abdolmajid Kuzegar Kaleji, Abbas Ali Pour Aghajan *, Mohammad Mehdi Abbasian Pages 89-100
    The aim of the current research is to evaluate the effect of management ability, political relations and financial crises on the performance, risk management and stock price fall of banks admitted to the Tehran Stock Exchange. For this purpose, 8 private and public banks admitted to the Tehran Stock Exchange for the period of 2013 to 2014 were selected as a statistical sample. According to the type of research data, consolidated/panel data analysis and multivariate regression model were used in the Eviews software environment to analyze the research hypotheses. The results of the research indicate that management ability has a positive and significant effect on the variables of asset return, credit risk and operational risk, and a negative and significant effect on the variables of liquidity risk and bankruptcy risk, and no significant effect on the variable of return on capital. The results show that political relations have a positive and significant effect on the variables of capital return, credit risk, and stock price fall, and a negative and significant effect on the variables of asset return, operational risk, and bankruptcy risk, and no significant effect on the liquidity risk variable. . Finally, the results of his study showed that the financial crisis has a positive and significant effect on the variables of bankruptcy risk and stock price fall, a negative and significant effect on the return on assets and return on capital, and no significant effect on the variables of credit risk, liquidity risk and operational risk. is.
    Keywords: Management Ability, Political Relations, Financial Crisis, Bank Performance, Risk Management, Stock Price Fall
  • Mohammadreza Virfeshan, Abdalali Monsef *, Forozan Baktash Pages 101-113

    According to Ball's principles, the most important weakness and shortcoming in the banking sector is the lack of financial resources and lending by banks to other economic sectors. Banks need liquidity to cover fluctuations and expected or unanticipated changes in balance sheet items, as well as to attract new resources for allocation and as a result to earn income. In this regard, in this research, the asymmetric effects of banking monetary law requirements on lending and financial stability of banks admitted to the Tehran Stock Exchange have been investigated. For this purpose, the data of 19 selected banks and financial institutions were used during the period of 2012-2020. The findings of the research showed that the banking monetary law and capital requirements had negative and significant effects on bank lending. It was also observed that the banking monetary law and capital requirements had positive and significant effects on the financial stability of banks. Finally, it was observed that there is a symmetrical convergence relationship between lending power and banking stability with capital requirements and banking monetary law.

    Keywords: Banking Monetary Law, Capital Requirements, Banking Stability, Lending, Asymmetric Effects
  • G. Siva * Pages 115-123
    The concept of tricomplex valued S-metric space is introduced in this article, and some properties are derived. Also, some fixed point results of contraction maps satisfying various types of rational inequalities are proved for tricomplex valued S-metric spaces. Moreover, an example is given to illustrate our main result. Furthermore, an existence theorem for the unique solution to the linear system of equations is obtained by using our main result.
    Keywords: Complex Number, Partial Order, S-Metric Space, Nonsingular
  • Shirin Mesbahi Tarighi, Seyed Vahid Aghili *, Mohsen Ghadami, Aliakbar Farhangi, Ali Geranmayeh Pour Pages 125-137

    The current research has been done with the aim of presenting the integrated model of marketing public relations with the approach of integrated marketing communications for service institutions. Therefore, a combined and two-stage approach was used. In the first stage of the research, the foundation's qualitative data method and the Glazer approach were used, and the required data were collected using the interview tool. The studied statistical population includes all experts and professors with university experience in the field of the research topic, and 14 of them were selected purposefully and after reaching theoretical saturation. The results of this phase of the research showed that we can select six important categories and components under the headings: forming a think tank, identifying the environment and market research, identifying and classifying audiences, planning communication messages and setting goals, using integrated marketing communication tools and We will extract performance measurement and evaluation in four separate environments from each other. Pairwise comparisons with the AHP sequence analysis method in the second phase of the study also indicated that from the experts' point of view, forming a think tank (with weight of 31%), identifying the environment and market research (with weight of 22%) and identifying and classifying the audience (with weight of 17%) are the first three important components that should be considered more in the integrated approach of marketing public relations and integrated marketing.

    Keywords: Marketing Public Relations, Integrated Marketing Communications, Public Relations, Service Institutions, Advertising
  • Rozhein Shakorniya, Mohsen Dastgir *, Afsaneh Soroushyar Pages 139-148
    A sharp drop in stock prices is one of the most important risks of investing in the capital market. In the absence of a fully efficient market, it is possible to obtain abnormal negative  (positive) returns from a group of traders. One of the most important traders of the stock exchange, which plays a significant role in the operation of the stock market, is the institutional shareholders. Therefore, in this research, the effect of institutional investors' attention on the risk of falling stock prices has been investigated. For this purpose, using the systematic sampling method, the data of 100 member companies of the Tehran Stock Exchange for the period of 2013 to 2021  have been selected and used as a sample using the method of systematic elimination. To test the hypotheses of the research, the multivariate regression technique was used using the panel data method. The research results showed that the attention of institutional investors hurts the risk of falling stock prices. The results and findings of the research confirm the supervisory role of institutional shareholders in the Tehran Stock Exchange.
    Keywords: Attention Of Investors, Institutional Shareholders, The Risk Of Falling Stock Prices
  • Hamid Adeli, Mehrdad Abdi *, Ali Faramarzi, Jalil Ajali, Naser Mohebealipour Pages 149-158

    Randomised complete block design with the three-factor factorial test was executed with three replications in the garden 10 km away from Maragheh-Hashtrud road in the 2017-2018 agricultural year to study the effect of various resources and amounts of selenium, yield components, and stress susceptibility indexes to wheat cultivars. The experimental treatments include factor (a) of various selenium resources (sodium selenate and selenite index), factor (b) of various selenium amounts (0, 18, and 36 g/ha), and factor (c) of three wheat cultivars (Azar 2, Pishtaz, and Sardari). The characteristics of yield, yield components, stress susceptibility index (SSI), tolerance index (TOL), mean productivity (MP), geometrical mean productivity (GMP), yield index (YI), and yield stability index (YSI) were examined. The yield of wheat cultivars in drought stress conditions (not using selenium) (Ys) and in normal conditions (using selenium) (Yp) was used to estimate the tolerance index and drought susceptibility index. The mean factor a level from various selenium resources (sodium selenate and selenite) showed that using selenite is prior than selenate in all three characteristics of grain weight, yield in spike, and weight of thousand grains. The selenite treatment was selected as the prior treatment, and then it was examined based on the mentioned characteristics and estimation of SSI and TOI. The results from variance analysis showed a significant difference between the yield and yield components of cultivars in the normal conditions (18 and 36 g/ha of sodium selenite) and water stress (non-usage of selenium). The grain means yield and weight in the spike of the studied genotypes in the normal condition (18 and 36 g/ha selenite) were 1752.83 kg/ha 0.591 g and 1790.82 kg/ha and 0.59 g, respectively. Pishtaz and Sardari genotypes in normal conditions (18 and 36 g/ha sodium selenite) and water stress (non-usage of selenium) had the maximum and minimum yield. The grain yield of Pishtaz is significantly higher than Azar 2 and Sardari cultivars in the normal conditions (18 and 36 g/ha sodium selenite), while it was indicated by imposing the water stress (non-usage of selenium) that water stress has a weaker effect on grain yield of Azar 2 and Sardari cultivars but it significantly reduced the grain yield of Pishtaz cultivar as grain yield of Pishtaz cultivar was more than Azar 2 and Sardari cultivars in water stress condition (non-usage of selenium). In this research, the Pishtaz cultivar had the maximum stress tolerance in both conditions of 18 and 36 g/ha sodium selenite with a mean of 1.05 and 1.02, respectively whereas the Sardari cultivar showed the minimum stress tolerance with a mean of 0.94 and 0.92, respectively.

    Keywords: Wheat, Sodium Selenate, Sodium Selenite, Yield, Yield Components, SSI
  • Saeed Mehdizadeh, Ali Gholipour Soleimani *, Farzin Farahbod, Hamidreza Rezaee Kelidbari Pages 159-166
    Identifying consumers’ decision-making approaches in every industry is necessary. This study investigates consumers’ ethical decision-making approach in the clothing industry. This qualitative exploratory study uses grounded theory and is applied in terms of purpose. The research data were collected using semi-structured interviews with 17 experts, including business management professors and clothing industry activists, who were selected intentionally; the data were analyzed using MaxQDA2020 and the Grounded theory approach. This research identifies six categories. First, strategies that include government policymaking and empowering the business environment. Second, intervening factors include social relations and government policies. Third, consequences include sustainable development in Iran, increasing sellers' and producers' capacities, and enhancing customers' qualitative and quantitative levels. Fourth, contextual factors include individual and environmental factors. Fifth, causal factors include internal and external factors. Sixth, consumers' ethical decision-making includes supporting national production, ethical decision-making approaches, avoiding extravagance and luxury, and applying environmental ethics. All social entities across the country need to pay attention to ethical decision-making to see its reflection in consumers, from the individual level to the government.
    Keywords: Ethics, Ethical Decision-Making, Consumer, Garment Industry
  • Sajjad Ghanizadeh Zare, Kazem Haghnejad Azar *, Mina Matin, Somayeh Hazrati Pages 167-174
    Let $E$ be a sublattice of a vector lattice $F$. A continuous operator $T$ from $E$ into a normed vector space $X$ is said to be $\tilde{o}$rder-norm continuous if $x_\alpha\xrightarrow{Fo}0$ implies $T(x_\alpha)\xrightarrow{\Vert.\Vert}0$ for every $(x_{\alpha})_{\alpha \in A}\subseteq E$. This paper aims to investigate the properties of this new class of operators and explore their relationships with existing classifications of operators. We introduce a new class of operators called $\tilde{o}$rder weakly compact operators. A continuous operator $T: E \rightarrow X $ is considered $\tilde{o}$rder weakly compact if $ T(A) $ in $X$ is a relatively weakly compact set for every $Fo$-bounded $A\subseteq E$. In this manuscript, we examine various properties of this class of operators and explore their connections with $\tilde{o}$rder-norm continuous operators.
    Keywords: Vector Lattice, Property $(F)$, $, Tilde{O}$-Convergence, Order-To-Norm Continuous Operator, $, Tilde{O}$Rder-Norm Continuous Operator, $, Tilde{O}$Rder Weakly Compact
  • Keyvan Valipourian Mahjoubi, Nasser Feghhi Farahmand *, Soleyman Iranzadeh Pages 175-187

    The purpose of this research was to present a model of financial decisions and efficient financial knowledge to improve cost management in the shoe and leather industry of East Azerbaijan province. This research was applied in terms of purpose and was mixed (quantitative and qualitative) in terms of its nature. In the qualitative part, the method of interviews and foundation data was used, and in the quantitative part, the method of structural equations was used. The statistical population of the research in the qualitative part includes university professors specializing in management and accounting, and the quantitative part includes managers and specialists in the shoe and leather industry of East Azerbaijan province. According to the principles of qualitative methods, 20 experts were selected for interviews and the qualitative part of the research, and in the quantitative method, 150 cases were selected as a sample by sampling from the managers and employees of the management and accounting department of the shoe and leather industry in East Azarbaijan province. To analyze data in a qualitative method, MAXQDA software was used and SMART PLS software was used in a quantitative part. Based on the research results, a total of 94 subcategories in 30 codes and finally 5 main categories (financial decision efficiency, financial efficiency and literacy, cost control and reduction, effective strategies, and cost management consequences) were determined. It was extracted based on the interview method. In the quantitative section, based on the method of structural equations, the developed model had a favourable fit with a value of 0.513.

    Keywords: Financial Decisions, Effective Financial Literacy, Cost Management, Shoe, Leather Industry
  • Maryam Karami Ghaleh Seyedi, Ahmad Kaab Omeir *, Saeed Nasiri, Hossein Eslami Mofid Abadi, Younos Vakil Alroaia Pages 189-204
    Currently, innovation in business models is considered corporate architecture. Innovation in business models shows how companies can take new approaches to develop their business. Companies can facilitate the entrepreneurship process by considering the innovations in their business model based on their capabilities. This will play a prominent role in designing and explaining the business model dynamics. This article investigates the effects of the innovation index on the business diversification index in selected listed companies in the Iranian capital market with the quantile regression approach from 2013 to 2019. The results of this study showed the positive and significant impact of the innovation index on business diversity in all three groups of competitive, concentrated, and semi-concentrated industries, but this effect was stronger among competitive industries. Also, the results of this study indicate the asymmetric effect of the innovation index in competitive and semi-centralized industries and the symmetrical effect of the innovation index in centralized industries.
    Keywords: Innovation, Business Diversification, Quantile Regression, Stock Market
  • Mehrnaz Ghasemi Toudeshkchouei, Hamid Rostami Jaaz *, Mohammadhamed Khanmohammadi, Khosro Moradi Shahdadi Pages 205-217
    This study investigates the effect of the Coronavirus on the auditing profession to find out to what extent the Coronavirus affect the audit fees, continuity of activity, audit quality, human capital, salaries, and wages of employees in audit institutions. This research is applied in terms of the purpose and is a descriptive survey concerning the method. The statistical population includes all Iranian audit institutions’ partners, supervisors, and managers. A total of 222 questionnaires were completed and analyzed. The random sampling method is employed. The PLS tests were used to investigate the effect of independent variables on the dependent variable. The research hypotheses were tested, and the results indicated that the Coronavirus affects audit fees, continuity of activity, audit quality, human capital, salaries, and the salaries of auditing institutions’ employees. In addition, the results indicate the extent to which the Coronavirus affects the auditing profession.
    Keywords: Coronavirus, Audit Quality, Audit Fee, Human Capital, Continuity Of Activity
  • Ali Masoudfar, Asgar Pakmaram *, Rasoul Abdi, Nader Rezaei Pages 219-228
    Economic enterprises, which are likened to humans in terms of their life situation, are born at one time and die in different ways after going through different stages of life. But what is meaningful about the life of economic enterprises is their health and flexibility. The formation of new businesses is an important driver in economic activities and is the main driver of economic development in a country. Therefore, the purpose of this research is to investigate the role of decision-making styles (intuitive, dependent, rational, immediate, and avoidant) on the health of companies (financial health and financial flexibility) in Iran's capital market. In terms of purpose, the present research is applied, and in terms of data collection methods, descriptive-analytical survey based on structural modeling approach. The statistical population of the research is top and middle managers of listed companies and a standard questionnaire was used to collect data. In this research, the causal relationships between decision-making styles and financial health of companies were predicted. The results showed that rational and avoidant decision-making styles affect the health of companies. In other words, rational and avoidant decision-making by company managers increases the financial health and financial flexibility of companies.
    Keywords: Decision Making Styles, Financial Health, Financial Flexibility:
  • Samira Lecheheb *, Abdelhak Fekrache Pages 229-240
    This article is concerned with the study of the existence of a distributional solution for a strongly nonlinear (p(x),q(x))-elliptic systems. By means of the Berkovits degree theory, with suitable assumptions on the nonlinearities, we prove the existence of nontrivial solutions to our problem.
    Keywords: Topological Degree, Strangly Nonlinear Elliptic System, P(X)-Laplacian, Generalized Lebesgue, Sobolev Spaces
  • Daniel Francis *, Godwin Okeke Pages 241-271
    In this paper, we define rational type Geraghty tower contraction mapping and prove the existence of such finite and infinite rational Geraghty tower theorem(s) in complete metric spaces. The results we establish in this paper extend, improve, generalise and unify some existing results in the literature.
    Keywords: Fixed Point, Metric Spaces, Rational Finite, Infinite, Geraghty-Type Tower Contraction Map
  • Hamze Golmohammadi Qadikolai, Mojtaba Tabari *, Mohamadreza Bagherzadeh, Youssef Qolipour Kanani Pages 273-283

    Talent management and increasing the capabilities of employees in various organizational fields play an important role in the performance and behaviour of employees. The purpose of this research was to present to design of the combined model of talent management and organizational transparency in Iran's veterinary organization. The research method is descriptive and library method and It is practical in terms of purpose. The statistical population of the research is 25 experts from Iran's veterinary organization. Data collection was done through a researcher-made questionnaire with standard components, 8 main variables and sub-variables of structural modelling were tested and the validity and reliability of the variables were ensured through Cronbach's alpha. LISREL software was used to analyze the research data and ISM mathematical interactive relationships were used to stratify the variables. Based on the structural equation test, the research findings have shown that the final model of this research has 8 dimensions, and 46 components the relationships between the variables have been confirmed, and the main variables of talent management include four dimensions (talent attraction system, talent evaluation and discovery system, talent development and training system, talent retention system) and the dependent variable of organizational transparency includes four dimensions (participation, basic information, accountability, concealment) and at the end, it is suggested to develop and institutionalize this model in Iran veterinary organization, by promoting the talent management model and organizational transparency and to take action to realize Organizational goals.

    Keywords: Talent Management, Organizational Transparency, Iran Veterinary Organization
  • Alireza Moazzami * Pages 285-298
    This study investigates the impact of nanomaterials on soil strength parameters. This project is carried out according to laboratory tests to determine the impact of nano-silica on the compressive strength and plasticity properties of soil. This project covers the operation of injecting nano-silica into the remoulded soil of Yazd University region, and performing the CPT test as the executive studies in addition to the analysis of nanoparticles by SEM (scanning electron microscope) and AFM (atomic force microscope) images of soil samples. These tests are done for two methods with and without nanomaterials, and then the results are compared. According to the results, nano-silica increases the Plastic Limit (PL) slightly and Liquid Limit (LL) considerably; hence, the addition of nano-silica will increase the Plasticity Index (PI) of soil. Following the increase in nano-silica, the soil compressive strength is also increased; the more the curing time increases, the more the compressive strength will be enhanced. The average rate of increase in compressive strength with time will be increased by increasing the percentage of nano-silica. Based on the results of field and laboratory tests for the injection of nanomaterials and according to silica cementation between soil particles, the nano-silica injection has resulted in the increased CPT strength of soil; hence it is offered as a suitable solution.
    Keywords: Nano-Silica, Injection, SEM, AFM Analyses, Strength Parameters
  • Mohammad Kashanipour *, Mohammadjavad Zare Bahnamiri, Hamidreza Yazdani, Mohammadreza Lashgari Pages 299-313

    Earnings, as one of the most important outputs of the accounting and financial reporting system, are of great interest to various users for making appropriate decisions in resource allocation. In addition to its quantitative value, if earnings lack appropriate quality, it can lead stakeholders astray and result in misinformed decisions. According to research literature, there are numerous definitions and classifications of earnings quality (EQ) and financial reporting quality (FRQ), along with measurement criteria, but there is no general consensus among them. The criteria examined in this study include a total of eight criteria based on accounting (accruals, persistence, predictability, and smoothness) and market-based (value relevance, timeliness, and conservatism) perspectives. For this purpose, after reviewing the research literature in this field, the advantages and disadvantages of these criteria were explored and critiqued. Research in this area can contribute to the development and determination of an optimal model in the context of the Iranian capital market.

    Keywords: Earnings Quality, Financial Reporting Quality, Measurement Criteria, Earnings Management
  • Sajad Abdollahnajad, Javad Shokri, Mohammadali Abolfathi *, Ali Ebadian Pages 315-322

    In this paper, we introduce the concept of ternary Hom-Jordan derivation and solve the new 3D-Jensen $\rho$-functional equations in the sense of ternary Banach algebras. Moreover, we prove its Hyers-Ulam stability using the fixed point method.

    Keywords: Ternary Hom-Jordan Derivation, 3D-Jensen Ρ-Functional Equations, Fixed Point Method
  • Shokoufeh Rasan, Zahra Alaie *, Mehdi Riahinasab, S. Mohammad Ali Zanjani Pages 323-329
    In recent years, we have witnessed significant advancements in the production of solar cells with a reduction in cost and an increase in their efficiency. One of the stages in creating advancements in new cells is evaluating their performance under different conditions using simulations before their fabrication. In this article, the structure of a multi-junction solar cell composed of Ge layers, InAlGaAs alloys, and InAlGaP alloys will be comprehensively examined. To achieve the highest efficiency, the lowest absorbing layer of the solar cell (Ge solar cell) will initially be optically simulated and then electrically simulated. After optimizing the Ge solar cell, the intermediate layers between the cells (tunnel junctions) and then the upper absorbing layers will be optimized in sequence. Optimization of solar cells in each absorbing layer refers to selecting the appropriate thickness, impurity density, and molar percentage of the layers to achieve the highest efficiency. According to simulation results, an efficiency of over 49\% has been achieved for the 5-junction cell.
    Keywords: Five-Junction Solar Cell, Energy Band Gap, Efficiency, Short Circuit Current, Open Circuit Voltage
  • Marjan Rizi *, Reza Eyvazloo Pages 331-342
    This research aims to investigate the cryptocurrency market and investor sentiment in the Tehran Stock Exchange. In this regard, four hypotheses were formulated. To test these hypotheses using the systematic removal sampling method, a sample consisting of 105 companies admitted to the Tehran Stock Exchange from 2017 to 2021 was selected. Multivariate regression models for panel data and quantitative regression models were used to analyze the data and test the hypotheses. The results of the research show that there is a significant relationship between the stock return and volatility of cryptocurrencies and investor sentiment in the Tehran Stock Exchange. In addition, the COVID-19 pandemic has had an impact on the relationship between stock return and volatility of cryptocurrencies and investor sentiment in the Tehran Stock Exchange.
    Keywords: Digital Currency, Investor Sentiment, COVID-19 Pandemic
  • Esmaeil Kheradmandzadeh, Azita Jahanshad * Pages 343-360
    The current research aims to present the financial behavior model of investors based on corporate social responsibility according to the role of perceptions of stock returns. This research is applied in terms of purpose. It is a descriptive-analytical one. The mixed research method is used in quantitative and qualitative parts. The statistical population of this research in the qualitative part is academic experts and managers of listed companies, who were selected using the snowball sampling method and theoretical saturation point. The tool for data collecting the qualitative part is a semi-structured interview derived from theoretical foundations. The analysis method of this section is using thematic analysis method. The quantitative part of the research used a researcher-made questionnaire tool derived from the qualitative research model after confirming the validity and reliability. Based on stratified sampling, the statistical population sample was estimated to be 213 people. Paths and causal relationships between external and internal constructs in the structural model were confirmed by confirmatory factor analysis. The results of this part of the research were explained in the form of four main categories and subcategories. The dimensions and components of the model include “the influence of optimism, pessimism and business periods on the behavior and decisions of investors, lack of accurate information and knowledge on the status of transactions in the stock market, overconfidence and optimism of investors, understanding and acceptance of risk by investors, the review of the companies' past performance by the investors and the review of the history of the environmental actions of the companies by the investors”. The strategies of the model include “openness of thought and opinion, rationality and tendency to be curious, better investment recommendations by analysts, flexibility and adaptability to the situation, holding financial and investment training courses, information on the status of environmental and social issues of the companies and informing on the published information of the companies in the stock market”. The model's drivers include “demographic factors, fundamental principles of the stock market, individual and psychological characteristics of people, capacity to overcome risk and personal values and beliefs". The consequences of the model include "understanding the analysis and interpretation of the results in the financial markets, the smoothing of profit through corporate social responsibility, preferring social benefit over individual benefit, increasing profit and social welfare, sustainable development and monitoring and control over stock companies and social legitimacy of companies”. The results in the quantitative part showed that the path coefficients were more than 0.3 and the corresponding t was more than 1.96, so all the paths were checked and confirmed. The present study shows that the behavior of investors can be an effective factor in stock returns based on corporate social responsibility. The findings of theoretical and experimental studies also confirm this result. Therefore, disclosure of corporate social responsibility is affected by investors' feelings, and changes in investors' tendencies lead to the identification of risks and opportunities related to companies' stock returns and provide conditions for improving social responsibility activities.
    Keywords: Financial Behavior Model Of Investors, Corporate Social Responsibility, Perceptions Of Stock Returns, Behavioral Finance
  • Jicheng Yu *, Yuqiang Feng Pages 361-377
    In this paper, the Lie symmetry analysis method is applied to the high dimensional fractional Zakharov-Kuznetsov equation. All Lie symmetries and the corresponding conserved vectors for the equation are obtained. The one-dimensional optimal system is utilized to reduce the aimed equation with Riemann-Liouville fractional derivative to a low-dimensional fractional partial differential equation with Erdelyi-Kober fractional derivative. Then the power series solution of the reduced equation is given. Moreover, some other low dimensional reduced fractional differential equations with Riemann-Liouville fractional derivatives are obtained and can be solved by different methods in the literatures herein.
    Keywords: Lie Symmetry Analysis, Fractional Zakharov-Kuznetsov Equation, Conservation Laws, One-Dimensional Optimal System, Power Series Solution
  • Najmeh Ansari, Mohammadhadi Hooshmand *, Madjid Eshaghi Gordji, Khadijeh Jahedi Pages 379-384

    Using fixed point methods, we prove the stability of orthogonally quintic functional equation on C ∗ -algebras for the functional equation$$Df(x, y) = f(3x + y) − 5f(2x + y) + f(2x − y) + 10f(x + y) − 5f(x − y) − 10f(y) − f(3x) + 3f(2x) + 27f(x).$$

    Keywords: Fixed Point, Hyers-Ulam Stability, C*-Algebras, Quintic Functional Equation