Improving income distribution is considered as one of the components of economic development in the Iranian economy, especially in the years after the Islamic Revolution. Due to the dependence of the government budget on ...

This research was conducted to present a model of information technology acceptance in internal auditing using the fuzzy Delphi approach. In this study, a sample of 15 financial managers, internal auditors from companies, ...

In this paper, we introduce and investigate a subclass  $\mathcal{G}_{\Sigma}^{h,p}(\lambda,m,n, \alpha,\gamma)$ of bi-univalent functions in the open unit disk $\mathbb{U}$. Upper bounds for this class's second and third ...

This study aimed to design a human resource agility model in the Tax Affairs Organization based on the government's agility policies on 376 senior and middle managers of the country's tax affairs organization. The current ...

The purpose of this study is to investigate the impact of oil price shocks on the exchange rate fluctuations of selected Persian Gulf countries, including Saudi Arabia, Kuwait, Iraq, and Iran, from 2000 to 2023 using the ...

By anticipating financial turmoil, it is possible to take the necessary precautions before financial distress occurs by managers and investors. This study compares two algorithms for predicting bankruptcy using an Artificial ...

The main purpose of this work is to introduce and investigate fuzzy quantum calculus. Our idea begins with a general definition of fuzzy $q$-derivative on arbitrary time scales using the generalized Hukuhara difference. ...

One of the basic problems in the “Calculus of Variations" is the minimization of the following functional:$$F(x)=\int_a^b f(t,x(t),x'(t)) dt,$$over a class of functions $x$ defined on the interval $[a,b]$. According to a ...

In this article‎, ‎we introduce refinements of Young-type inequalities for scalars‎. ‎We then extend these inequalities to encompass versions based on Hilbert-Schmidt and trace norms‎. ‎The results presented in this paper ...

This research was carried out to present the internal auditors' coping strategy model with an interpretative structural approach. From the point of view of the result of its implementation, the upcoming research is applied ...

In this paper, we introduce several regularity properties for the non-differentiable convex-like $C(T)$-valued functions which are defined on a Hilbert space.  The relationships with various regularity properties are ...

The Sharpe ratio is one of the performance evaluation criteria of the stock portfolio, which shows the return per unit of risk. This ratio is particularly important for risk-averse investors. In the current research, the ...

Uncertainty in the capital market means the difference between the expected values and the values that occur in reality. The design of different analysis and forecasting methods in the capital market is also due to the ...

The temperature of the exhaust gases from simple gas turbines is high, and therefore, gas turbines have low thermal efficiency. Also, high ambient air temperature reduces the output power and thermal efficiency of the ...

In this paper, we study weighted composition operators on extended analytic Lipschitz algebras ${\rm Lip}_{A}(X,K,\alpha)$ where $X$ is a compact plane set, $K$ is a closed subset of $X$ with nonempty interior and $0